O planejamento de negócios envolvendo tributos indiretos e os seus critérios especiais de resolução

A dissertação busca identificar a existência de critérios especiais de resolução para planejamentos tributários que envolvam tributos indiretos.

Consumer confidence and economic growth: case studies of Jamaica and Trinidad and Tobago

Includes bibliography

Cenários de mudanças de uso da terra na Amazônia: explorando uma abordagem participativa e multi-escala no PAE Lago Grande, em Santarém-Pará

A criação de Projetos de Assentamento Agroextrativistas (PAE) vem possibilitando a regularização fundiária de apossamentos praticados por comunidades tradicionais na Amazônia. Em 2005, foi criado pelo INCRA no município de Santarém-PA, o PAE Lago Grande, que com seus 290.000 hectares e seus 30.000 habitantes corresponde a um dos maiores assentamentos de reforma agrária já criado no Brasil. Nesse contexto, este trabalho teve por objetivo adaptar métodos participativos de elaboração de cenários para a realidade da Amazônia. Cenários são narrativas sobre o futuro, que podem ser construídos com uma variedade de técnicas e objetivos e têm sido utilizados em diferentes contextos, desde planejamento de negócios por empresas a análises ambientais. Buscou-se analisar se este processo pode ser efetivo como ferramenta de apoio a consolidação de diferentes unidades territoriais da região. Para tanto, o PAE Lago Grande foi utilizado como estudo de caso. Os resultados da pesquisa demonstram que existe grande potencial para a replicação da metodologia adotada em outras modalidades de assentamentos de reforma agrária e em unidades de conservação de uso sustentável.

Propostas de Adequação Ambiental para a Cidade da Criança de Presidente Prudente - SP

The environmental issue has been considered of fundamental importance for the well being of the present and future generations and is inserted into the commitment of political parties at federal, state and municipal government programs, into the interests of popular organizations and business planning. The Parque Ecológico Cidade da Criança is one of the most sought after places for visitation at Presidente Prudente – SP. Located outside the Raposo Tavares Highway, next to the exhibition grounds and beside the agricultural school, has more than 30 acres of area with an infrastructure designed for recreation and leisure activities for all ages and has received new investment of the public power. Given the importance of the ecological aspects, the objective of this work is to perform an environmental diagnosis in order to be able to submit proposals for solving the problems encountered and improve the use of the environmental resources. Therefore, the study was divided into three foci: sewage disposal, erosion process and control of the stormwater drainage system. It was checked the discharge of sewage from the restaurant on exposed soil, erosion processes that develop at the camel and llama cages ground and erosion processes resulting from the convergence of the stormwater in the highest region of the park. Based on these studies, proposals of solution were made for each case, having considered the effectiveness of the project

O Olhar do relações públicas na criação de uma agência experimental de comunicação

This work has as main objective to discuss the participation of professional public relations in the environment of communications agencies, based on experience of creating an experimental agency to participate in the challenge Overtime, sponsored by RPjr (junior company relations public), UNESP Bauru. In this sense there is the search for understanding of how globalization is changing the characteristics of the capitalist market today, also changing the manner of organizations and what is expected of their employees. There is an analysis and contextualization of the emergence of communication agencies in Brazil and what are their types, their structures and mode of action. The figure of the public relations professional in this context appears to help the agencies, through their knowledge and tools to plan better and return to their edges that looks just forgotten several times, allowing them to promote strategic actions each time better and more objective, thereby improving their results

Procedure e strumenti innovativi per lo sfruttamento sostenibile delle risorse minerarie

L'approvvigionamento di risorse minerali e la tutela dell'ambiente sono spesso considerate attività contrapposte ed inconciliabili, ma in realtà rappresentano due necessità imprescindibili per le società moderne. Le georisorse, in quanto non rinnovabili, devono essere valorizzate in maniera efficiente, adoperando strumenti che garantiscano la sostenibilità ambientale, sociale ed economica degli interventi estrattivi. La necessità di tutelare il territorio e migliorare la qualità della vita delle comunità locali impone alla Pubblica Amministrazione di implementare misure per la riqualificazione di aree degradate, ma fino ai primi anni '90 la normativa di settore non prevedeva strumenti a tal proposito, e ciò ha portato alla proliferazione di siti estrattivi dismessi e abbandonati senza interventi di recupero ambientale. Il presente lavoro di ricerca fornisce contributi innovativi alla pianificazione e progettazione sostenibile delle attività estrattive, attraverso l'adozione di un approccio multidisciplinare alla trattazione del tema e l'utilizzo esperto dei Sistemi Informativi Geografici, in particolare GRASS GIS. A seguito di una approfondita analisi in merito agli strumenti e le procedure adottate nella pianificazione delle Attività Estrattive in Italia, sono stati sviluppati un metodo di indagine ed un sistema esperto per la previsione ed il controllo delle vibrazioni indotte nel terreno da volate in cava a cielo aperto, che consentono di ottimizzare la progettazione della volata e del sistema di monitoraggio delle vibrazioni grazie a specifici strumenti operativi implementati in GRASS GIS. A supporto di una più efficace programmazione di interventi di riqualificazione territoriale, è stata messa a punto una procedura per la selezione di siti dismessi e di potenziali interventi di riqualificazione, che ottimizza le attività di pianificazione individuando interventi caratterizzati da elevata sostenibilità ambientale, economica e sociale. I risultati ottenuti dimostrano la necessità di un approccio esperto alla pianificazione ed alla progettazione delle attività estrattive, incrementandone la sostenibilità attraverso l'adozione di strumenti operativi più efficienti.

Gui a de co mo establecer un restaurante /

In Spanish.

Restaurant start-up profile /

"W.O. 990678. 2M. 5/99"--Colophon.

Restaurant start-up profile.

"This publication has been made available through a partnership of the Illinois Department of Commerce and Economic Opportunity's Illinois Entrepreneurship Business Information Center, the Small Business Development Center Network and the U.S. Small Business Administration"--P. [4] of cover.

Restaurant start-up profile /

"This publication has been made available through a partnership of the Illinois Department of Commerce and Economic Opportunity's First Stop Business Information Center, the Small Business Development Center Network and the U.S. Small Business Administration"--P. [4] of cover.

The structure and infrastructure of Mexico's science and technology

The structure and infrastructure of the Mexican technical literature was determined. A representative database of technical articles was extracted from the Science Citation Index for the year 2002, with each article containing at least one author with a Mexican address. Many different manual and statistical clustering methods were used to identify the structure of the technical literature (especially the science and technology core competencies). One of the pervasive technical topics identified from the clustering, thin films research, was analyzed further using bibliometrics, in order to identify the infrastructure of this technology. Published by Elsevier Inc.

When moving information online diminishes change:advisory services to SMEs

Improving the performance of private sector small and medium sized enterprises (SMEs) in a cost effective manner is a major concern for government. Governments have saved costs by moving information online rather than through more expensive face-to-face exchanges between advisers and clients. Building on previous work that distinguished between types of advice, this article evaluates whether these changes to delivery mechanisms affect the type of advice received. Using a multinomial logit model of 1334 cases of business advice to small firms collected in England, the study found that advice to improve capabilities was taken by smaller firms who were less likely to have limited liability or undertake business planning. SMEs sought word-of-mouth referrals before taking internal, capability-enhancing advice. This is also the case when that advice was part of a wider package of assistance involving both internal and external aspects. Only when firms took advice that used extant capabilities did they rely on the Internet. Therefore, when the Internet is privileged over face-to-face advice the changes made by each recipient of advice are likely to diminish causing less impact from advice within the economy. It implies that fewer firms will adopt the sorts of management practices that would improve their productivity. © 2014 Taylor & Francis.

Climate change and construction sector SMEs:vulnerability, consequences and resilience

Climate change has become one of the prime challenges the society has to face in the future. As far as businesses are concerned, it also has added one other important issue that they have to consider as part of their business planning. Climate change is of significant importance particularly to the Small and Medium-sized enterprises (SMEs), which are considered as the most vulnerable among the business community to the effects of climate change. This paper presents the findings of a literature review conducted with the aim of identifying the specific importance of climate change to the construction sector SMEs. The objectives of the paper are to identify the vulnerability of construction sector SMEs to the effects of climate change, their consequences and also to identify the importance of improving resilience and implementing adaptive measures to manage these issues. The paper also outlines the directions of a study undertaken to address these issues as part of an EPSRC funded research project titled “Community Resilience to Extreme Weather Events – CREW”. The paper concludes by stressing the importance of improving the resilience of construction sector SMEs to climate change effects and also the importance of collective action in this regard.

Utilising Intranet technologies in construction sector SMEs:building up knowledge bases for extreme weather event risk management

Intranet technologies accessible through a web based platform are used to share and build knowledge bases in many industries. Previous research suggests that intranets are capable of providing a useful means to share, collaborate and transact information within an organization. To compete and survive successfully, business organisations are required to effectively manage various risks affecting their businesses. In the construction industry too this is increasingly becoming an important element in business planning. The ability of businesses, especially of SMEs which represent a significant portion in most economies, to manage various risks is often hindered by fragmented knowledge across a large number of businesses. As a solution, this paper argues that Intranet technologies can be used as an effective means of building and sharing knowledge and building up effective knowledge bases for risk management in SMEs, by specifically considering the risks of extreme weather events. The paper discusses and evaluates relevant literature in this regard and identifies the potential for further research to explore this concept.

SurfScholar an advising service to attract international students to get entire academic degrees in Portugal’s most dynamic Surf-City: Lisbon.

The following text is a business plan for SurfScholar - an advising service to attract international students to get entire academic degrees in Portugal’s most dynamic Surf-City: Lisbon. SurfScholar is presented as a viable business concept with environmental, economic and socio-cultural sustainability as guiding principles. For a variety of reasons, Lisbon is becoming an increasingly popular destination for international student mobility. Additionally, Lisbon and its surrounding coastal areas have been experiencing a recent boom in surf related tourism. The text goes into detail about how SurfScholar combines educational tourism and surf tourism by promoting Lisbon as the perfect destination to be both an international student and a surf tourist. To test the market interest in this concept, a simple website was created with a call-toaction. With minimal marketing, SurfScholar received a robust amount of interest from people around the world. SurfScholar’s mission to is to be at the forefront of linking educational tourism and surf tourism and to explore Portugal’s potential as the premier global destination for this new niche segment of tourism. SurfScholar’s business plan is formatted in accordance with the United States Agency for International Development’s, Sustainable Tourism Enterprise Development: A Business Planning Approach, (Humke & Hilbrunner, n.d).