The effects of small firm tax incentives on employment levels

This paper aims to evaluate the impact on employment growth of a tax incentive program targeting Brazilian manufacturing small businesses (SIMPLES). This evaluation is conducted for two distinct periods: for the year 1997, when the program was first implemented, and for the year 1999, when the eligibility rule was modified to allow the eligibility of a broader group of firms. The evaluation takes into account two distinct channels through which the charted effects operate. The first is the employment variation in the firms that became eligible for the incentives, and the second is the change in the survival probability experienced by the same group of firms. Moreover, each of these channels can be activated either by the tax reduction dimension of the program or by its dimension of red tape simplification. Our results identify positive effects on employment growth for the tax incentive program only in the dimension of red tape simplification and its effects on the 1997 sample.

The effects of openness on industrial employment in Brazil

Este artigo tem dois objetivos principais. Primeiramente, apresentamos as pnnClpms evidências de que a baixa qualidade do emprego é o maior problema do mercado de trabalho brasileiro. Mostra-se que o país tem absorvido um crescimento da oferta de trabalho significativo ao longo dos últimos anos sem registrar um aumento da taxa de desemprego. No entanto, os postos de trabalho no Brasil são, em média, extremamente precários. Em grande medida, a precariedade do emprego no Brasil está relacionada à alta rotatividade da mão-de-obra, que desincentiva o investimento em treinamento, impedindo o crescimento da produtivid::;de do trabalho. De acordo com os indicadores passíveis de comparação internacional, o Brasil apresenta uma das maiores taxas de rotatividade do mundo. Em segundo lugar, estuda-se a evolução recente do emprego industrial, uma vez que o setor industrial está tradicionalmente associado à geração de bons empregos no Brasil. Mostra-se que o nível de emprego industrial tem se reduzido de forma praticamente contínua desde o início desta década. A estimação de um modelo de ajustamento parcial do emprego nos permite explicar este fenômeno. Mudanças estruturais significativas na elasticidade custo salarial do emprego e no coeficiente de tendência são detectadas a partir do início da década de 90. Um simples modelo teórico é usado de forma a interpretar estas mudanças estruturais como a resposta ótima das empresas industriais ao ambiente de maior competição externa, devido à abertura comercial. Isto, junto com o uso crescente de tecnologias poupadoras de mão-de-obra, são suficientes para explicar a brutal queda do emprego industrial no Brasil ao longo dos últimos seis anos.

The effects of the minimum wage on earnings and employment in Brazil

This paper analyzes the effects of the mlmmum wage on both, eammgs and employment, using a Brazilian rotating panel data (Pesquisa Mensal do Emprego - PME) which has a similar design to the US Current Population Survey (CPS). First an intuitive description of the data is done by graphical analysis. In particular, Kemel densities are used to show that an increase in the minimum wage compresses the eamings distribution. This graphical analysis is then forrnalized by descriptive models. This is followed by a discussion on identification and endogeneity that leads to the respecification of the model. Second, models for employment are estimated, using an interesting decomposition that makes it possible to separate out the effects of an increase in the minimum wage on number of hours and on posts of jobs. The main result is that an increase in the minimum wage was found to compress the eamings distribution, with a moderately small effect on the leveI of employment, contributing to alleviate inequality.

Discrimination in the workforce: how it impacts a business

Discrimination, in its best form, is a hard concept to fathom as an employee or ordinary citizen. In the workplace, there are times when discrimination is necessary due to extenuating circumstances that revolve around the form or act of discrimination. It could be conveyed to save a life or avoid future conflict. However, it must be clearly stated as a written law that the act is lawful. When unlawful discrimination occurs, it stages an entirely different tone, as it is mainly conducted out of malice, hatred, greed, control, or ignorance. Over the last few decades, discrimination has existed in the workplace, although Federal laws mandate that it does not occur. It does not exist in just one geographical area or is country specific, but covers a wide spectrum, linking countries together from their points of view to creating rifts amongst those who are affected and those who are not, not only from a business perspective, but social humanistic relationships as well. This thesis will use quantitative and qualitative data to support discrimination of sexual harassment, race or color, and gender issues, as well as personal experiences, and how it has and will continue to impact businesses if the acts do not cease, permanently. Leadership, from the Presidents and Heads of Countries, Chief Executive Officers (CEOs), managers, lowest-ranking supervisor, and employees should make it their personal goal to ensure these issues do not continue or arise in their perspective areas of responsibilities. When employees understand that they are valued, will be taken seriously when reporting acts of discrimination, and that some form of action will be taken, performance and productivity will escalate, and morale will increase in the workplace, resulting in higher productivity and subsequently higher profit margins for the company.

How to manage macroeconomic policies to foster growth and employment and prevent financial and external crises

My presentation focuses on the implementation of a macroeconomic policy regime which, I believe, is capable of simultaneously attaining several targets, including the promotion of growth and employment and the prevention of external and financial crises.

Qualidade de vida de pessoas com úlceras venosas atendidos no ambulatório de um hospital universitário

Descriptive study aimed to analyze the quality of life (QOL) of patients with venous ulcers (UV) outpatient clinic of a university hospital in Natal / RN. The aim of the study population was composed of 50 patients with UV treated at the cardiology clinic of a university teaching hospital at the tertiary level. The study was approved by the Ethics Committee of the Federal University of Rio Grande do Norte (Protocol 279/09). Data collection was performed over a period of two months by the very a masters degree and an academic nursing through the application of a form concerning the socio-demographic, clinical, and health care, and the instruments WHOQOL and WHOQOL - old. The data were analyzed with SPSS 15.0, using descriptive and inferential statistics presented in the form of tables, charts and graphs. Of the surveyed, female predominance, age range 59 years, Catholic, low education, married, with up to 03 children, not working, retired, or with occupations requiring long periods in one position, wage income of up to 02 minimum wages, inadequate sleep, patients with chronic venous insufficiency and other chronic diseases such as diabetes and hypertension, were taking medications for treatment, being a minority to IVC. In patients with predominant only one injury, time of injury up to five years, inadequate rest, pain, edema and lesions colonized. The assistance the UV patients began treatment of the injury until four months after the onset of the ulcer, and services primary health care most wanted, access to angiologist by reference form, commuted by public transportation, received support regarding the treatment of injuries. The topical product most used in the lesion was healing, and few were using compression therapy. respondents suffer discrimination in society, showed changes in quality of life after the occurrence of ulcer in relation to leisure, pain, restriction of social / school / transportation; barring employment / financial / social ladder; Physical appearance / discrimination and restriction of domestic activity. These changes were related to the time of injury and found that the more chronic injury is the most negative changes occur in their QV (ρ = 0.000). Analyzing the characteristics of QV measured by the WHOQOL-bref, we found for the two general questions they are dissatisfied with their health (ρ = 0.023) and all areas have significant difference compared with the worst QV have the injury of more than 5 years (ρ = 0.000). The QV measured by the WHOQOL-old, we found that these patients had no changes from the time of injury. We conclude that the QV of patients with UV was considered unsatisfactory when compared to the time of injury on more than 5 years which shows that the quality of life worsens with time the chronic UV.

Discrimination of geomorphic surfaces with multivariate analysis of soil attributes in sandstone - basalt lithosequence

O conceito de superfície geomórfica permite uma interligação entre os diferentes ramos da ciência do solo, tais como geologia, geomorfologia e pedologia. Esta associação favorece a compreensão da distribuição espacial dos solos na paisagem, e torna possível compreender o comportamento dos atributos do solo, que estão principalmente relacionadas com a estratigrafia e formas do relevo. Assim, este estudo visa à aplicação da estatística multivariada para categorizar superfícies geomórficas em uma litossequência arenito-basalto, de modo a fornecer uma base para a avaliação do solo em áreas afins. A área de estudo está localizada no município de Pereira Barreto, São Paulo, Brasil. A área escolhida possui 530 hectares, onde foram localizadas e mapeadas três superfícies geomórficas (I, II e III). Na área, 134 amostras foram coletadas nas profundidades de 0,0-0,2 m e 0,8-1,0 m, foram determinados os conteúdos de areia, silte e argila, pH em CaCl2, conteúdo de MO, P, Ca, Mg, K, Al e H+Al. Com base nos resultados, foram realizadas a análise univariada e multivariada de variância, clusters e principal componente, a fim de comparar as três superfícies geomórficas. A análise estatística univariada dos atributos do solo não foi eficiente na identificação das três superfícies geomórficas. Utilizando-se os atributos físicos e químicos do solo, as técnicas estatísticas multivariada permitiram à separação dos três grupos de corpos naturais do solo que foram equivalentes as três superfícies geomórficas mapeadas. Estes resultados são interessantes, pois demonstram a viabilidade da utilização de classificação numérica das superfícies geomórficas para ajudar no mapeamento de solo.

p-iodophenol-enhanced luminol chemiluminescent assay applied to discrimination between acute lymphoblastic and minimally differentiated acute myeloid (FAB-M0) or acute megakaryoblastic (FAB-M7) leukemias

Introduction: In this report, we propose the application of the p-iodophenol-enhanced luminol chemiluminescent technique to the determination of peroxidase (myeloperoxidase and/or platelet peroxidase) activity in blasts of minimally differentiated acute myeloblastic leukemia (AML-M0) and acute megakaryoblastic leukemia (AML-M7).Methods: the frozen blast cells from 29 patients were thawed and submitted to the optimized protocol.Results: All cases of AML-M7 and AML-M0 exhibited integrated light emission greater than 73 (10(2) mV x s), which was the arbitrary cutoff point set for the discrimination between AML and acute lymphoblastic leukemia (ALL) (mean + 3 x s.d. of ALL samples, n = 10). In addition, five out of seven cases of AML-M0 showed results above the Cutoff point.Conclusion: This highly sensitive enhanced chemiluminescent technique may be applied to discriminate between ALL and AML-M7 or AML-M1 cases, and most AML-M0 cases. It is very simple, cheap and easy to perform compared to other procedures used to measure MPO activity in AML-leukemias including AML-M7 and AML-M0.

Patterns of alcohol use between genders: A cross-cultural evaluation

Introduction: Alcohol use by men and women is very much influenced by social habits and customs. Cultural peculiarities and biological differences between the sexes require more focused and standardized studies. The objective was to systematize information on patterns of alcohol use between the sexes.Method: A literary review (1972-2004) identified 96 publications (Lilacs, Scielo, Medline) and some related books.Results and conclusions: Men drank more and presented more problems (legal, family, social, clinical, traumas and mortality) associated with alcohol use; the consequences of alcohol use in developing countries with low death rates is even higher. Women can face more discrimination by using alcohol as well as worse health problems when they abuse drinking (liver, pancreas, and central and peripheral nervous system problems, psychiatric comorbidity, etc.); sexual abuse is more commonly associated with women than discussing the different responses to treatment. As for social roles/responsibilities exercised by women, there are indications that marriage, employment, and children have a good influence, discouraging alcohol use, while divorce, unemployment, and no children contribute to higher consumption. For both sexes, religion was a protective factor for alcohol use; acculturation was a strong influence in the pattern of alcohol use, and alcohol worsened the evolution of existing psychiatric disorders. (c) 2006 Elsevier B.V. All rights reserved.

Discrimination of bile acids by the rainbow trout olfactory system: evidence as potential pheromone

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Discrimination of Shark species by simple PCR of 5S rDNA repeats

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Discrimination of millipedes by the opossum Didelphis albiventris (Marsupialia, Didelphidae)

Millipedes are toxic preys for many vertebrates. Two individuals of the opossum species D. albiventris were videorecorded when feeding on the millipedes G. olivaceus and L. dentellus. Data were compared with feeding behavior on Tenebrio larvae. The opossums are resistant to intoxication by millipedes. Although chemical defenses of the millipedes were not effective against the opossum predation, they make them less attractive.