Renúncia de receita tributária: o caso do estado do Pará

O presente trabalho tem por objetivo analisar o instituto da renúncia de receita tributária. A prática de conceder benefícios fiscais que importem em renúncia de receita é consagrada internacionalmente para auxiliar o desenvolvimento de segmentos econômicos estratégicos, regiões desfavorecidas e grupos de contribuintes, mas não deve ocorrer de forma indiscriminada, pois pode afetar o equilíbrio das contas públicas. É nesse pressuposto que se baseia a doutrina do tax expenditure ou, como chamamos no Brasil, gasto tributário, que equipara, para fins exclusivamente orçamentários, as perdas de arrecadação decorrentes de renúncias aos gastos governamentais. No âmbito nacional, a preocupação com a quantificação e controle sobre os gastos tributários encontra assento na Constituição Federal de 1988, que determina em seu art. 165, § 6º, que o projeto de lei orçamentária será acompanhado de demonstrativo regionalizado do efeito das receitas renunciadas. A temática da renúncia de receita ganhou maior notoriedade com o advento da Lei Complementar nº 101, de 04 de maio de 2000, chamada de Lei de Responsabilidade Fiscal, que estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal; adota o conceito internacionalmente consagrado de renúncia de receita como gasto tributário e impõe diretrizes rigorosas para a concessão de benefícios tributários que acarretem renúncia de receita; e incorpora aos instrumentos de planejamento orçamentário os efeitos financeiros das renúncias de receita. Além dos requisitos constantes na Lei de Responsabilidade Fiscal e da observância do disposto no art. 165 da Constituição Federal, a concessão de exonerações tributárias deve sempre se coadunar com a promoção do bem-estar social, ou seja, para a concessão ou ampliação de incentivos tributários que importem em renúncia de receita é necessário que haja um interesse público justificador do ato, que confira legitimidade à renúncia. Além da abordagem teórica do instituto em questão, a presente pesquisa destina-se a verificar, no caso concreto, a utilização que o Estado do Pará faz desse instituto.

O processo de gestão pública da miséria

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

A condição de proletariedade: esboço de uma analítica existencial da classe do proletariado

Our objective is to present the concept of «proletariancondition”, considered by us as the fundamental existential condition (and foundational) of modern finances, which involves men and women deprived of the means of production for their social life,in the situation of «social class» of the proletariat. The (quote, unquote)«class» of the proletariat is the social group of men and women, alienated from the social ownership/control of the means of life production, who are subsumed to a particular historical existential condition: the condition of proletarians.

Educação financeira: uma possibilidade de ensino a partir dos cenários para investigação

This work presents a proposal for teaching financial mathematics to students from secondary school using mathematics investigation. This methodology is used for many researchers and this work follows the main ideas of Fonseca, Brunheira, and Ponte (1999) and Skovsmose (2000). With this methodology, we intend to develop activities that approximate real situations of daily life and we aim to help students to understand and make decisions about single commercial and finances negotiations. Such activities have open questions that provide students the opportunity to think about mathematical subjects like loans, financing and saving account. We show a short description of studies about the importance of financial education in secondary school and university. Our proposal is applied in Secondary School because we considering to use contents of this area in a very simple way, dealing with mathematical ideas in order to develop skills of critical analysis. We suggest a qualitative research with phenomenological approach, as a possibility analysis of collected data from this teaching proposal

Direcionamento de crédito: uma análise sobre os efeitos da atuação do BNDES durante a crise do Subprime

This essay treats the government acting on the National Financial System (SFN) through the policy of directing credit, a common practice within industrialization attempts. In Brazil this policy occurred mainly through the principal instrument of the government on the financial system, the National Bank of Economic and Social Development (BNDES). It will be explained BNDES’ position within public finances and its ability to mobilize or act as an intermediary for mobilizing resources for the economy. Will also be addressed the countercyclical characteristics of BNDES’ disbursements in the Brazilian economy using as a backdrop the financial crisis that erupted in the overthrow of the mortgages in the USA, also known as the subprime crisis. Finally we will present the main ideas behind the criticism and praise that this model with strong state presence in the financial system suffers

Regiões competitivas agrícolas e vulnerabilidade territorial: o papel do Consórcio Pesquisa Café

This academic work presents the final results of the undergraduate research about new agricultural technical systems developed by “Consórcio Pesquisa Café” (CPC), which main objective was to analyze the impacts of scientific inputs in different coffee producing regions, particularly in South of Minas Gerais. The creation of the CPC meets the demands of a global scientific coffee-growing (SANTOS, 2000) under development in the current period technical-scientific-informational (SANTOS, 2009). On this period, also called globalization, the technoscience, the information and the finances guide the actions of companies and institutions submitted by imperative of competitiveness on international market. The Brazilian’s coffee-growing regions (South of Minas Gerais, Cerrado Mineiro, Espírito Santos Ridge’s, Western Bahia, among others) on search of higher productivities, begin gather technical, informational and communicational densities (SANTOS, 2009). Considering these facts, we detail in this research, the major agricultural technical systems developed by “Consórcio Pesquisa Café” (CPC), expressed in new management techniques, new cultivars and new chemicals, mechanical and biological inputs. In the concluding part of this undergraduate research we analyze how these new technical systems contribute to increased competitiveness and vulnerability of South of Minas Gerais in front of international market

Circuitos mercantis do Porto de Santos às Minas de Goiás entre meados do século XVIII e início do XIX (1765-1808)

Pós-graduação em História - FCHS

A ficção portuguesa contemporânea na revista Colóquio Letras: seção “Recensões Críticas” (1971-2013)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Bessie Harper Radio Talk Records - Accession 26 - M8 (18)

The Bessie Harper Radio Talk records consist of a draft of a radio talk on "Family Finance" that was broadcast over WIS, Columbia, South Carolina on Monday, January 25th, 1932. Bessie Harper served as chairman of the American Home Department of the South Carolina Federation of Women's Club (SCFWC). The aim of the talk is to educate families how to budget their finances and to plan their expenses which was particularly important when this talk was given in 1932 during the Great Depression. This talk offers a glimpse into families' attempts to cope with the new economic reality of life during the Great Depression.

WHAT THE STUDIES CONDUCTED IN BRAZIL REGARDING DIVIDEND POLICY REVEAL

This paper consists of a review of the literature about dividend policy in Brazil, focusing on the empirical studies conducted from 1990 to 2010 that were published in major Brazilian administration, accounting and finance journals and major conference proceedings on this subject. The analyzed sample comprised 39 studies using various methods and conducted in various periods. Based on the model of Harris and Raviv (1991), this paper grouped studies according to model type, and it found five main categories. We were able to find some tendencies, such as: dividend policy relevance in the Brazilian market; confirmation of existence of agency problems; conflicting findings regarding the clientele hypothesis; tax signaling in, and tax impact on, defining dividend policy; non-conflicting findings regarding key factors of dividend policy..

O que revelam os estudos realizados no Brasil sobre política de dividendos?

O presente artigo consiste na revisão da literatura sobre política de dividendos no Brasil, com foco nos estudos empíricos realizados no período de 1990 até 2010, que tenham sido objeto de publicação nos principais periódicos nacionais de Administração, Contabilidade e Finanças ou disponíveis em anais dos principais congressos da matéria. A amostra analisada foi composta de 39 trabalhos com variadas metodologias e períodos. Com inspiração no modelo de Harris e Raviv (1991), buscou-se agrupar os trabalhos de acordo com o tipo de modelo, tendo sido identificadas cinco categorias predominantes. Algumas tendências puderam ser percebidas, tais como: relevância da política de dividendos no mercado brasileiro; confirmação da existência de problemas de agência; resultados conflitantes quanto à hipótese da clientela; sinalização e influência dos tributos na definição da política de dividendos; resultados não conflitantes quanto às determinantes da política de dividendos.

Socio-economía de los recursos pesqueros de la isla de Gran Canaria

Máster en Gestión Sostenible de Recursos Pesqueros

La Real Hacienda y el control del gasto. La Tesorería General en la España del siglo XVIII

[ES] La evolución historiográfica ocurrida en los últimos años en relación con el mundo de las finanzas en general y las Haciendas reales en particular, ha generado grandes cambios en la percepción del interés por el gasto de los Estados. La potenciación del deseo de observar cómo las Monarquías del Antiguo Régimen gestionan la atención a sus necesidades, conlleva aparejada una creciente atención por el estudio de los organismos encargados de dicha actuación. Entre estas instituciones destaca en la España del siglo XVIII la Tesorería Mayor o Tesorería General. Su estudio permite conocer la evolución política de la Monarquía y de su relación con las finanzas privadas desde una perspectiva diferente. Los estudios centrados en la actuación de este organismo, su composición interna, su estructura territorial, los mecanismos de su ordenación contable y, en definitiva, cualquier tipo de actuación ocurrida dentro del ámbito de su gestión son el objeto del presente estudio.

Older Breast Cancer Survivors: Geriatric Assessment Domains Are Associated With Poor Tolerance of Treatment Adverse Effects and Predict Mortality Over 7 Years of Follow-Up

Purpose To evaluate geriatric assessment (GA) domains in relation to clinically important outcomes in older breast cancer survivors. Methods Six hundred sixty women diagnosed with primary breast cancer in four US geographic regions (Los Angeles, CA; Minnesota; North Carolina; and Rhode Island) were selected with disease stage I to IIIA, age ≥ 65 years at date of diagnosis, and permission from attending physician to contact. Data were collected over 7 years of follow-up from consenting patients' medical records, telephone interviews, physician questionnaires, and the National Death Index. Outcomes included self-reported treatment tolerance and all-cause mortality. Four GA domains were described by six individual measures, as follows: sociodemographic by adequate finances; clinical by Charlson comorbidity index (CCI) and body mass index; function by number of physical function limitations; and psychosocial by the five-item Mental Health Index (MHI5) and Medical Outcomes Study Social Support Survey (MOS-SSS). Associations were evaluated using t tests, χ2 tests, and regression analyses. Results In multivariable regression including age and stage, three measures from two domains (clinical and psychosocial) were associated with poor treatment tolerance; these were CCI ≥ 1 (odds ratio [OR] = 2.49; 95% CI, 1.18 to 5.25), MHI5 score less than 80 (OR = 2.36; 95% CI, 1.15 to 4.86), and MOS-SSS score less than 80 (OR = 3.32; 95% CI, 1.44 to 7.66). Four measures representing all four GA domains predicted mortality; these were inadequate finances (hazard ratio [HR] = 1.89; 95% CI, 1.24 to 2.88; CCI ≥ 1 (HR = 1.38; 95% CI, 1.01 to 1.88), functional limitation (HR = 1.40; 95% CI, 1.01 to 1.93), and MHI5 score less than 80 (HR = 1.34; 95% CI, 1.01 to 1.85). In addition, the proportion of women with these outcomes incrementally increased as the number of GA deficits increased. Conclusion This study provides longitudinal evidence that GA domains are associated with poor treatment tolerance and predict mortality at 7 years of follow-up, independent of age and stage of disease.