Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double texetion, but also to take advantage of tax havens.

Applications of artificial intelligence to condition-based maintenance

In this paper we discuss interesting developments of expert systems for machine diagnosis and condition-based maintenance. We review some elements of condition-based maintenance and its applications, expert systems for machine diagnosis, and an example of machine diagnosis. In the last section we note some problems to be resolved so that expert systems for machine diagnosis may gain wider acceptance in the future.

Ambivalent implications of health care information systems: a study in the Brazilian public health care system

This article evaluates social implications of the "SIGA" Health Care Information System (HIS) in a public health care organization in the city of São Paulo. The evaluation was performed by means of an in-depth case study with patients and staff of a public health care organization, using qualitative and quantitative data. On the one hand, the system had consequences perceived as positive such as improved convenience and democratization of specialized treatment for patients and improvements in work organization. On the other hand, negative outcomes were reported, like difficulties faced by employees due to little familiarity with IT and an increase in the time needed to schedule appointments. Results show the ambiguity of the implications of HIS in developing countries, emphasizing the need for a more nuanced view of the evaluation of failures and successes and the importance of social contextual factors.

A System Dynamics-Based Simulation Experiment for Testing Mental Model and Performance Effects of Using the Balanced Scorecard

This study develops a theoretical model that explains the effectiveness of the balanced scorecard approach by means of a system dynamics and feedback learning perspective. Presumably, the balanced scorecard leads to a better understanding of context, allowing managers to externalize and improve their mental models. We present a set of hypotheses about the influence of the balanced scorecard approach on mental models and performance. A test based on a simulation experiment that uses a system dynamics model is performed. The experiment included three types of parameters: financial indicators; balanced scorecard indicators; and balanced scorecard indicators with the aid of a strategy map review. Two out of the three hypotheses were confirmed. It was concluded that a strategy map review positively influences mental model similarity, and mental model similarity positively influences performance.

A system dynamics-based simulation

This study develops a theoretical model that explains the effectiveness of the balanced scorecard approach by means of a system dynamics and feedback learning perspective. Presumably, the balanced scorecard leads to a better understanding of context, allowing managers to externalize and improve their mental models. We present a set of hypotheses about the influence of the balanced scorecard approach on mental models and performance. A test based on a simulation experiment that uses a system dynamics model is performed. The experiment included three types of parameters: financial indicators; balanced scorecard indicators; and balanced scorecard indicators with the aid of a strategy map review. Two out of the three hypotheses were confirmed. It was concluded that a strategy map review positively influences mental model similarity, and mental model similarity positively influences performance.

Green microfinance: the case of the Cresol System in Southern Brazil

Climate change which until recently seemed a luxury for the microfinance sector, now appears to be crucial for the future of the sector. Due to their low adaptive capacity, the millions of MF clients worldwide happen to be the most vulnerable to a changing climate. Adapting previous analysis conducted in Nepal and Bangladesh by Agrawala and Maëlis (2010) to the Brazilian context, in this inductive qualitative study we aim to assess potential synergies between MF and CC actions and what strategies can be harnessed to better respond to CC vulnerabilities at client/MF level. To do so, we investigated the case of the second largest rural microcredit programme in Brazil, Sistema Cresol de Cooperativas de Crédito Rural com Interação Solidária. Albeit important overlaps between Cresol's product envelope and CC strategies exist, there is still room to realise synergies to both mitigate a new potential source of risk to Cresol's portfolio and to increase clients' adaptive capacity.

Studies on mosquitoes (Diptera: Culicidae) and anthropic environment: 2 - Immature stages research at a rice irrigation system location in South-Eastern Brazil

A relation between a rice irrigation system and mosquito breeding was established in a study undertaken at the Ribeira Valley Experimental Station, from January through December 1992. Flooding favoured Anopheles (Nyssorhynchus) and Culex (Melanoconion) species, while empty paddies condition were propitious to Aedes scapularis and Culex (Culex) species. Compared with a more primitive area of the same region, several species showed high a degree of adaptation to the anthropic environment. Among them, Anopheles albitarsis, a potential malaria vector that breeds in the irrigation system, has shown immature stage production thirteen times higher than at the natural breeding sites. In addition, Ae. scapularis, An. oswaldoi, Cx. bastagarius, and Cx. chidesteri presented high levels of synanthropy.

Studies on mosquitoes (Diptera: Culicidae) and anthropic environment: 3- Survey of adult stages at the rice irrigation system and the emergence of Anopheles albitarsis in South-Eastern, Brazil

A study of adult Culicidae ecology was carried out from January 1992 through January 1993 at the rice irrigation system of the Ribeira Valley Experimental Station. The adaptation of Anopheles albitarsis to the anthropic environment became evident through the adult collections made at its various habitats represented by the irrigation system and the edge of the residual pond, as well as at those made within the local patchy residual woods. Other potential disease vectors were prevalent in the irrigated system too. There were Aedes scapularis, Culex nigripalpus and Cx. ribeirensis that were collected at various habitats. Remarkable differences among their prevalences were obtained such as between the natural forest and anthropic environments. In the former An. albitarsis was practically non-existent, thus suggesting that it might be considered as eusynathropic. As the populations of other species seemed to increase in the anthropic environment, they may be regarded as hemisynanthropes. Observations suggest the hypothesis that the development of irrigated land may be a factor in the emergence of An. albitarsis, and some other species, as well as the possibility of an increase in the transmission of mosquito-borne diseases such as malaria.

Framework genérica de business intelligence para suporte financeiro

Actualmente, não existem ferramentas open source de Business Intelligence (BI) para suporte à gestão e análise financeira nas empresas, de acordo com o sistema de normalização contabilística (SNC). As diferentes características de cada negócio, juntamente com os requisitos impostos pelo SNC, tornam complexa a criação de uma Framework financeira genérica, que satisfaça, de forma eficiente, as análises financeiras necessárias à gestão das empresas. O objectivo deste projecto é propor uma framework baseada em OLAP, capaz de dar suporte à gestão contabilística e análise financeira, recorrendo exclusivamente a software open source na sua implementação, especificamente, a plataforma Pentaho. Toda a informação contabilística, obtida através da contabilidade geral, da contabilidade analítica, da gestão orçamental e da análise financeira é armazenada num Data mart. Este Data mart suportará toda a análise financeira, incluindo a análise de desvios orçamentais e de fluxo de capitais, permitindo às empresas ter uma ferramenta de BI, compatível com o SNC, que as ajude na tomada de decisões.

Die Surface Designer System

This paper defines Die Surface Designer (DSD) System for fast draw die in the product development feasibility phase on surfaces coming from styling. We propose a CAD integration, for better support the design process in industry, particularly on the development of new products in automotive sector. The DSD system intends to reduce the lead time by providing and integrating flexible and efficient capabilities for testing early concepts from surface analysis points of view in automotive product development.

SbCl5—wet acetonitrile: a new system for chemoselective O-desilylation

Abstract—A new efficient method for deprotection of TBDMS derivatives of phenols, primary alcohols, carboxylic acids and secondary amines, consisting of SbCl5 and MeCN with 0.1% water (w/v), is reported. It effects inter alia desilylation of a CH2OTBDMS group in the presence of a ketal function.

Mobi-system: assistente pessoal de viagem

Este trabalho sugere uma solução de integração de dados em tempo real no contexto dos transportes públicos. Com o aumento das alternativas oferecidas aos utilizadores dos transportes públicos é importante que estes conheçam todas as alternativas com base em informação em tempo real para que realizem a escolha que melhor se enquadre às suas necessidades. Por outro lado, os operadores de transportes públicos deverão ser capazes de disponibilizar toda a informação pretendida com o mínimo de esforço ou de alterações ao sistema que têm implementado. Neste trabalho serão utilizadas ferramentas que permitem fornecer uma visão homogénea das várias fontes de dados heterogéneas, sendo essa homogeneidade o ponto de integração de todas as fontes de dados com as aplicações cliente.

Manutenção proactiva de sistemas AVAC com recurso aos sistemas inteligentes multiagente

Nos tempos actuais os equipamentos para Aquecimento Ventilação e Ar Condicionado (AVAC) ocupam um lugar de grande importância na concepção, desenvolvimento e manutenção de qualquer edifício por mais pequeno que este seja. Assim, surge a necessidade premente de racionalizar os consumos energéticos optimizando-os. A alta fiabilidade desejada nestes sistemas obriga-nos cada vez mais a descobrir formas de tornar a sua manutenção mais eficiente, pelo que é necessário prevenir de uma forma proactiva todas as falhas que possam prejudicar o bom desempenho destas instalações. Como tal, torna-se necessário detectar estas falhas/anomalias, sendo imprescíndivel que nos antecipemos a estes eventos prevendo o seu acontecimento num horizonte temporal pré-definido, permitindo actuar o mais cedo possível. É neste domínio que a presente dissertação tenta encontrar soluções para que a manutenção destes equipamentos aconteça de uma forma proactiva e o mais eficazmente possível. A ideia estruturante é a de tentar intervir ainda numa fase incipiente do problema, alterando o comportamento dos equipamentos monitorizados, de uma forma automática, com recursos a agentes inteligentes de diagnóstico de falhas. No caso em estudo tenta-se adaptar de forma automática o funcionamento de uma Unidade de Tratamento de Ar (UTA) aos desvios/anomalias detectadas, promovendo a paragem integral do sistema apenas como último recurso. A arquitectura aplicada baseia-se na utilização de técnicas de inteligência artificial, nomeadamente dos sistemas multiagente. O algoritmo utilizado e testado foi construído em Labview®, utilizando um kit de ferramentas de controlo inteligente para Labview®. O sistema proposto é validado através de um simulador com o qual se conseguem reproduzir as condições reais de funcionamento de uma UTA.

Lightning Data Observed With Lightning Location System in Portugal

This paper presents an investigation into cloud-to-ground lightning activity over the continental territory of Portugal with data collected by the national Lightning Location System. The Lightning Location System in Portugal is first presented. Analyses about geographical, seasonal, and polarity distribution of cloud-to-ground lightning activity and cumulative probability of peak current are carried out. An overall ground flash density map is constructed from the database, which contains the information of more than five years and almost four million records. This map is compared with the thunderstorm days map, produced by the Portuguese Institute of Meteorology, and with the orographic map of Portugal. Finally, conclusions are duly drawn.