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.

lnternational transfer pricing strategies for minimizing global income taxes

Optimal financiai strategies are criticai for long term survival in competitive international markets. Financial strategies pertaining to transfer pricing have become increasingly important as income tax authorities seek additional revenues through increased monitoring of company practices. In this first of two articles, optimal tax strategies are presented after reviewing the transfer pricing concept and the rationale underlying governments' increased focus on transfer pricing. In the second forthcoming article, we analyze the effect of government restrictions on optimal pricing strategies.

Fatores visuais de design e sua influência nos valores de compra do consumidor

Este artigo explora o tema das experiências dos consumidores nos ambientes físicos oferecidos pelas empresas de serviços, avaliando o impacto de fatores visuais de design sobre a percepção de valor por parte dos clientes de um ponto de venda com autosserviço. Foram identificados os valores de compra dos usuários e as características de design percebidas no âmbito do varejo de autosserviço, envolvendo leiaute, sinalização e iluminação presentes no ambiente. O valor de compra, considerado uma resposta interna do consumidor ao ambiente de varejo, incluiu dimensões utilitárias e hedônicas. O método aplicado foi o cross-sectional survey, com a aplicação de questionário a 274 estudantes universitários, os quais manifestaram sua percepção de três diferentes livrarias com autoatendimento, ilustradas por fotos. Os resultados obtidos apontaram quatro características de design com influência significativa na formação de valor de compra dos consumidores sob a perspectiva utilitária e hedônica.

STRATEGIES FOR SUPERIOR PERFORMANCE IN RECESSIONS: PRO OR COUNTER-CYCLICAL?

Recessions are recurring events in which most firms suffer severe impacts while others are less affected or may even prosper. Strategic management has made little progress in understanding such performance differences. In a scenario of decreased demand, intensified competition, and higher uncertainty, most firms try to survive by pro-cyclically cutting costs and investments. But firms could take advantage of undervalued resources in the market to counter-cyclically invest in new business opportunities to overtake competitors. We survey Brazilian firms in various industries about the 2008-2009 recession and analyze data using PLS-SEM. We find that while most firms pro-cyclically reduce costs and investments in recessions, a counter-cyclical strategy of investing in opportunities created by changes in the market enables superior performance. Most successful are firms with a propensity to recognize opportunities, an entrepreneurial orientation to invest, and the flexibility to efficiently implement investments.

Design and Crime (And other Diatribes)

Revista de Filosofia da Unidade de Investigação em Ciência, Tecnologia e Sociedade da Universidade Lusófona

Evaluation of collaborative strategies for ecotourism and recreational activities in natural parks of Rio de Janeiro

In the city of Rio de Janeiro, the management agencies of environmental conservation units of the park type have been attempting to meet five primary objectives set by the National System for Conservation Units (NSCU), using participatory management guidelines for these units. Two of these objectives relate to the development of recreation activities that involve contact with nature and ecological tourism. This article presents the analyses and conclusions regarding the implementation of collaborative strategies with businesses to achieve such objectives; it is part of a series of research studies having a broader scope. Case studies were conducted in eight parks by means of dozens of interviews with managers and other interested social actors, as well as by documentary research and direct observation. The results suggest that the ecotourism objective is still far from being reached, and that the collaborative strategies used are not sufficient to compensate for the organizational, material and human limitations that encumber these agencies. It was also concluded for the sample that there lacks a strategic vision on the part of the three branches of government involved in the management of these parks in the sense of viewing ecotourism in the city's conservation units as a powerful means to foster local sustainable development.

Design Digital: Do traço ao pixel

Neste artigo pretende-se compreender a aversão que designers (e arquitectos, inclusive) sentem verdadeiramente em relação “ao computador”. Se de um modo ele é um excelente parceiro aceite por todos, simultaneamente, é com muita apreensão que se programam currículos de disciplinas universitárias para que os alunos aprendam as características projectuais do design, desenvolvam capacidade criativa (inteligência no uso de recursos para a produção de conceitos ou objectos) usando o computador sistematicamente, ou seja, não apenas como uma ferramenta de desenho, mas também de projecto (design). Os automatismos continuam a ser os monstros de hoje, porém, como aqui defendemos, os computadores sempre projectaram sombra humana, são “apenas” máquinas hipermédias que recorrem a existentes tecnologias para, supostamente, criarem novas mais transparentes na relação homem-máquina.

Climate strategies of firms in the automotive and pulp & paper industries in Brazil: insights from an international perspective

This article focuses on the results of the final stage of research into the climate strategies of firms in the automotive and pulp-and-paper industries in Brazil, a country that is becoming increasingly important also in terms of climate change issues. In the first stage, the Climate Strategy Model (CSM) was developed to assess whether firms were adopting the necessary practices to assure the successful implementation of climate strategies. In the second, the CSM was applied to firms in the above mentioned industries that were chosen because of their important role in the domestic economy. In the final stage, interviews with executives of these firms were conducted to identify root causes of climate strategy implementation deficiencies and obtain new insights from an international perspective.

Scenario Planning and Evaluation of Pricing Strategies in the Portuguese Bulk LPG Market

Portugal has the largest LPG (Liquefied Petroleum Gas) share of primary energy demand in the EU (about 5%). Due to the increasing international cost of LPG in the last years and the high price sensitivity of the consumers the preference for substitute energy sources in new and existing consumers has been increasing. To select the kind of energy, some consumer estimate and compare the total costs while others follow agents (equipment sellers) recommendations. It takes time to build agents perception about the most advantageous source of energy, which is seen as an important resource that drives client resource accumulation and retention. Marketing strategies have to take into consideration some market dynamic effects derived from the accumulation and depletion of these resources. A simple system dynamics model was built, combined with Economic Value Added framework, to evaluate some pricing strategies under different scenarios of LPG international cost.

Scenario Planning and Evaluation of Pricing Strategies in the Portuguese Bulk LPG Market

Portugal has the largest LPG (Liquefied Petroleum Gas) share of primary energy demand in the EU (about 5%). Due to the increasing international cost of LPG in the last years and the high price sensitivity of the consumers the preference for substitute energy sources in new and existing consumers has been increasing. To select the kind of energy, some consumer estimate and compare the total costs while others follow agents (equipment sellers) recommendations. It takes time to build agents perception about the most advantageous source of energy, which is seen as an important resource that drives client resource accumulation and retention. Marketing strategies have to take into consideration some market dynamic effects derived from the accumulation and depletion of these resources. A simple system dynamics model was built, combined with Economic Value Added framework, to evaluate some pricing strategies under different scenarios of LPG international cost.

O trabalho em equipas docentes e o desenvolvimento da Educação Física

RESUMO: O sucesso das respostas aos novos desafios, exigências e expectativas que, nos dias de hoje, recaem sobre a escola, parece depender da concepção das estratégias organizacionais que globalmente a escola define, tendo em conta as características do contexto e das populações que serve. Depende por isso do modo como os actores chave se organizam e trabalham. Os modos de entender o trabalho docente em equipa prenunciam formas de entender a acção educativa e de conduzir a aprendizagem dos alunos. Tomando como ponto de partida as nossas experiências profissionais, este trabalho constitui uma reflexão sobre as possibilidades de desenvolvimento da Educação Física, baseada na escola e sustentada na organização do trabalho dos seus professores. Elaborando uma síntese dos principais problemas do seu desenvolvimento discutem-se as possibilidades e as vantagens da organização do trabalho dos professores em equipas, num contexto organizacional marcado por avanços e retrocessos nos processos de descentralização e atribuição de autonomia às escolas. Enquadra-se a organização do trabalho docente no âmbito das culturas de escola. Revisita-se o conceito de trabalho em equipa, distinguindo-o da simples participação nas estruturas da escola, realçando a sua importância na construção e gestão de conhecimento profissional através do estabelecimento de parcerias sinérgicas, onde o desempenho de papéis de liderança tem uma enorme importância. ABSTRACT: Successful responses to the new challenges, demands and expectations that currently are ascribed to schools seem to depend on the design of organizational strategies that broadly define the school, taking into account the characteristics of its context and the population it serves. Therefore, their success depends on how the key players are organized and work. The ways of perceiving the teaching team work forecast the ways of understanding the educational activity and how to lead learning. Starting from our own professional experience, this study is a reflection on the school based development of physical education, sustained by the organization of their teachers’ work. On organizing a summary of the major problems found in the development of this subject, we discuss the feasibilities and the gains got from the organization of teachers' teamwork, in an organizational context marked by promises and setbacks in the processes of decentralization and schools autonomy. The organization of teaching is to be seen as part of the school culture. We review the concept of teamwork as distinct from mere participation in the structures of the school, and its importance in the construction and management of professional knowledge will be highlighted by the establishment of synergistic partnerships, in which the performance of leadership roles is of the greatest importance. RÉSUMÉ: Le succès des réponses aux nouveaux défis, les exigences et les attentes que dans ces jours, s’accomplissent sur l'école, semble dépendre de la conception des stratégies d'organisation qui définit de façon générale l'école, en tenant compte des caractéristiques du contexte et des populations qu'elle dessert. Tout cela dépend donc de la façon dont les acteurs principaux sont organisés et travaillent. Les façons de comprendre l'équipe pédagogique démontrent des formes de comprendre l'activité éducative et de conduire à l'apprentissage des élèves. En prenant comme point de départ nos expériences professionnelles, ce travail est une réflexion sur le potentiel de développement de l'Éducation Physique, dépendante de l'école et soutenue dans l'organisation du travail de leurs enseignants. En préparant une synthèse des principaux problèmes de leur développement, on discute les possibilités et les avantages de l'organisation du travail des enseignants dans les équipes, dans un contexte organisationnel marqué par des avancées et des reculs dans le processus de décentralisation et l'accomplissement de l'autonomie aux écoles. On encadre l'organisation du travail des enseignants dans le champ des cultures de l’école. On revoit le concept du travail en équipe, en le distinguant de la simple participation dans les structures de l'école, en soulignant son importance dans la construction et gestion des connaissances professionnelles à travers l'établissement de partenariats synergiques, où les rôles de leadership joue un rôle d'une grande importance.

O design do manual escolar

O manual escolar, pelas suas características, é um produto de design gráfico, disciplina que tardou a desenvolver-se em Portugal. Após o 25 de Abril, as editoras escolares expandiram-se, e a globalização do ensino teve como consequência o aumento do número de manuais escolares. O desenvolvimento do design gráfico está intimamente ligado ao desenvolvimento da tecnologia informática, contribuindo fortemente para a alteração das características do manual escolar, sendo a mais notória a importância dada à imagem como portadora de informação. Sem investigação que suporte o seu actual formato, nem formação dos professores que permita explorar as suas novas potencialidades, interrogamo-nos sobre a sua eficácia. O campo da teoria da imagem é vasto e a sua aplicação, quer na realização, quer na exploração pedagógica do manual escolar, exige alguma sistematização que procuramos apresentar.