Gestão de Tributos: Uma Análise na Ótica do Consumidor a partir da Educação Fiscal

A pesquisa Gestão de Tributos: Uma análise na ótica do consumidor a partir da Educação Fiscal descreveu um estudo de natureza biblográfica com o método quantitativo e os meios de investigação a pesquisa de campo e pesquisa descritiva. O objetivo do estudo foi apresentar as variáveis que influenciam no processo de formação da conscientização tributária, neste sentido, foi aplicado um questionário online com perguntas fechadas através do Google docs com amostra de 204 indivíduos, assim desenvolveram-se testes do modelo teórico da pesquisa, fundamentados com a teoria Keysiana, que determina a verificação da política fiscal através do papel do Estado, relacionando assim as variáveis independentes, informação contábil, o valor do produto, a satisfação do consumidor, a capacidade econômica do consumidor e a contraprestação do tributo, com a variável dependente, a conscientização tributária, neste contexto foi demonstrado à relevância da Educação Fiscal na visão do consumidor. Para o desenvolvimento do trabalho, renomados autores subsidiaram a pesquisa, entre eles, Morim (2014) destacando a transformação da educação como um conhecimentodo do ser humano, Silva (2011) que apresentou a questão tributária como uma gestão da contraprestação dos tributos através do dever do Estado à população, caracterizando o bem estar social, Demitilia Soares (2011) enfatizando a relação da educação e a fiscalidade em Portugal por meio da Educação Fiscal para a cidadania e Gonçalves (2010) que ressaltou a Educação Fiscal como auxílio à problemática social. Neste estudo, foi identificado através dos resultados com a utilização do modelo teórico apresentado no trabalho e aplicação dos testes das hipóteses, que a Educação Fiscal tem uma relação fundamental no processo de formação da conscientização tributária do consumidor, com observação a utilização da teoria Keysiana e sua aplicabilidade prática. Contudo falta o acompanhamento do Estado como gestor público na fiscalidade dos tributos, tanto no Brasil como em países que utilizam os programas do governo em ações de políticas sociais. Assim sugere-se a aplicabilidade do modelo teórico desta pesquisa como prática junto ao consumidor através do conhecimento adquirido pela Educação Fiscal, com o intuito de acompanhar a gestão dos tributos pela admnistração pública de maneira democrática e participativa.

El fruto de mis lecturas o Máximas y sentencias morales y políticas /

Mode of access: Internet.

IMPACTOS DO PROCESSO DE PRIVATIZAÇÃO NA CULTURA ORGANIZACIONAL DE UMA GRANDE EMPRESA, SOB A ÓTICA DE SEUS COLABORADORES. UM ESTUDO DE CASO SOBRE O BANESPA BANCO DO ESTADO DE SÃO PAULO S.A.

As dinâmicas que envolvem as organizações são relacionadas à perpetuação e ao crescimento delas. Esse crescimento pode ser pautado num processo orgânico ou, o que é mais freqüente no mundo contemporâneo, através de fusões e aquisições. Um dos tipos de aquisição envolve um agente público: o estado. A esse processo dá-se o nome de privatização. Este trabalho utilizou como foco o processo de privatização vivido por uma grande empresa do setor financeiro nacional não pelo seu lado financeiro, nem mercadológico. O trabalho analisou o processo de privatização do Banco do Estado de São Paulo S.A. Banespa - sob o aspecto de sua cultura organizacional. Foram analisados os seguintes constructos da cultura organizacional: socialização de novos membros, políticas de recursos humanos, processo de comunicação, organização do processo de trabalho, histórico da empresa, valores e sentimentos. Primeiramente foi realizado um levantamento bibliográfico a fim de contextualizar os processos de fusões e aquisições, nos quais a privatização se enquadra. Foi realizado um levantamento relativo aos aspectos ligados à globalização, à cultura organizacional, à relação cultura e privatização e aos aspectos ligados à cultura brasileira. A análise foi realizada em dois momentos, para permitir a avaliação dos impactos provocados pelo processo de privatização na cultura da empresa: antes e depois da privatização. A particularidade deste trabalho está no fato de que as informações relativas ao processo foram obtidas junto a ex colaboradores do Banespa. Foram selecionados antigos funcionários que viveram ambos os momentos. As informações para análise saíram de entrevistas roteirizadas para a identificação dos elementos culturais a serem investigados. Entre os dois momentos foi descrito e analisado também o processo da privatização pela ótica dos antigos colaboradores. A pesquisa identificou a figura do banespiano como um importante elemento cultural, que também foi analisado nos dois momentos apresentados. Com a análise das entrevistas, o autor procurou identificar as conseqüências para a cultura organizacional do Banespa do processo de privatização ocorrido no final do ano 2000.(AU)

ÉTICA NEOPENTECOSTAL E O MUNDO DO TRABALHO: AFINIDADES ELETIVAS ENTRE O NEOPENTECOSTALISMO E O TOYOTISMO NO BRASIL A PARTIR DA DÉCADA DE 1990

O fenômeno religioso neopentecostal tem crescido consideravelmente nos últimos anos no Brasil, com isso aumenta o interesse de pesquisadores em compreender a sua lógica de funcionamento. O foco desse trabalho não é o estudo isolado de um caso, mas sim a analise do contexto social que permite o florescimento dessa vertente do cristianismo. Assim, estudo a relação entre religião e o mundo do trabalho, partindo do pressuposto de que existe certa afinidade eletiva entre o neopentecostalismo e o toyotismo. O recorte do objeto de estudo está focado no Brasil, a partir dos anos de 1990. Essa escolha ocorre pelas mudanças políticas e econômicas pelas quais o país passou e passa com o neoliberalismo. O mundo do trabalho, na contemporaneidade, caracteriza-se por nova reestruturação produtiva, na transformação do fordismo ao toyotismo, considero que essa mudança é substancial para as recentes formas de trabalho. Constatei que o discurso neopentecostal está em afinidade eletiva com essas metamorfoses, dando sentidos axiológicos aos atuais aspectos do trabalho. O primeiro capítulo aborda o toyotismo no Brasil a partir da década de 1990, ressaltando a transformação do fordismo para o trabalho flexível. O capítulo dois ressalta o fenômeno neopentecostal em seu crescimento contemporâneo e define os conceitos sobre religião que nortearam a pesquisa. Por fim, o capítulo três, mostra a relação entre essas duas áreas, da forma que a ética neopentecostal está em afinidades eletivas com o toyotismo.

ANSEIO POR DANÇAR DIFERENTE LEITURA POPULAR DA BÍBLIA NA ÓTICA DA HERMENÊUTICA FEMINISTA CRÍTICA DE LIBERTAÇÃO

O objetivo central desta pesquisa é investigar o potencial de transformação sócioreligiosa da leitura popular da bíblia. Dentro desta abordagem de interpretação, serão analisados o pensamento de Carlos Mesters e suas reelaborações desenvolvidas pelo Centro de Estudos Bíblicos CEBI. Para tanto, trabalhar-se-á, particularmente, com dois textos metodológicos da leitura popular da bíblia, a saber, A Caminho de Emaús. Leitura bíblica e educação popular e A Leitura Popular da Bíblia: à procura da moeda perdida . Essas abordagens de interpretação têm como objetivo ir além do estudo dos textos bíblicos, ao pretender contribuir para com o processo de conscientização em vista da transformação da realidade de dominação e opressão. É neste contexto que se aponta a hermenêutica feminista crítica de libertação articulada por Elisabeth Schüssler Fiorenza, enquanto uma ferramenta importante no intuito de analisar e dialogar com tais abordagens de leitura popular, uma vez que parece articular mais seriamente um paradigma feminista emancipatório de interpretação bíblica. Este diálogo problematizará, para além da questão pedagógico-metodológica, alguns temas teológico-bíblicos que são intrínsecos à interpretação bíblica, a saber, os sujeitos da interpretação, a análise da realidade e os critérios para se definir a revelação e a autoridade. A partir deste diálogo entre leitura popular da bíblia e hermenêutica feminista crítica de libertação , chega-se a conclusão de que a primeira, apesar de se definir como uma abordagem de interpretação bíblica popular e libertadora, acaba por apresentar algumas lacunas em relação ao objetivo que se propõe concretizar. A partir da análise de todos os passos metodológicos de interpretação e de seus temas teológicos, constata-se, no interior do projeto de Mesters e, mais propriamente do CEBI, a ausência de uma ferramenta analítica que viabilize a transformação concreta das realidades sócio-religiosas, das experiências dos sujeitos da interpretação, bem como da escolha de critérios para se definir o lugar da revelação e da autoridade. A tese não visa substituir prontamente o método de leitura popular da bíblia pela dança hermenêutica proposta por Schüssler. A tese propõe, antes, repensar os encaminhamentos e ausências da leitura popular da bíblia em seus objetivos de transformação da realidade. Nesse sentido, a interlocução com novas teorias políticas emancipatórias articuladas teológico-biblicamente por Schüssler pode ser importante para uma reavaliação do projeto políticometodológico do CEBI(AU)

Ativismo Vegano em Natal: uma etnografia de mobilização política, alimentação ética e identidades

This research has vegan groups in the city of Natal-RN as interlocutors, although I also report to other research contexts, such as those located in the cities of Recife (Pernambuco State) and Campina Grande (Paraíba State). Moved by ethical principles based on animal rights, vegans refuse to consume any product with animal origin. To the extent that consumption habits can be considered powerful elements of identification, the relationship between consumption, food, identity, and politics is an important analytical key in the development of this work. As my main theoretical question, I follow the ways by which the vegan discourse (of abolitionist character) takes shape and materializes into actions, demonstrations and political mobilization. Therefore, I aim to present an ethnography of activities performed collectively by these individuals, such as those of a more ludic character (picnics, etc.) as well as those more politically oriented, especially protests and demonstrations in public places.

Processo de construção do conhecimento a partir do diálogo ensino-serviço na ótica dos profissionais de saúde

INTRODUCTION: In Brazil, the health training policies have been going through deep changes, which are the fruits of the sanitary reform and of the breakage with the biomedical model, still hegemonic. Nevertheless, the paradigm of comprehensiveness is being introduced in health and, in order to consolidate this concept, the training has been gaining new methodological approaches. One can mention the teaching-service interaction (education-health system/citizenship health), whose proposal enables the expansion of the perception of the health-disease process, as well as the warranty of compromises of training in relation to SUS. OBJECTIVE: Understand, from health professionals, the relevance of teaching-service-community interaction, vocational training of students of the Faculty of Health Sciences / UFRN. METHODOLOGICAL PROCEDURES: This study is grounded on qualitative approach. The technique used to obtain research data was the focus group. Two focus groups (FG) were accomplished in two family basic health units of the municipality of Santa Cruz – RN, where there is participation of professionals of the Family Health Strategy. The discussions were performed from a previously elaborated script. The analysis of results was held from the categorical thematic content technique. RESULTS: The study had the participation of 18 health professionals, and 13 (72%) were females. For these professionals, the teaching-service interaction enables the student to understand the model of comprehensive health care, since the contact with the community enhances its perception about the health-disease process, but also enables recognizing the importance of teamwork to comprehensive health care. FINAL CONSIDERATIONS: The results highlight the importance of a policy of reorientation within the context of training so that students have an early contact with the service and therefore develop technical skills within the context in which they are inserted.

Ética da alimentação: porque devemos, segundo Kant, escolher uma alimentação adequada e saudável

This thesis proposes the adoption of a practical and philosophic approach to the discussion about what should be a healthy food, in view of the actual problems concerning this subject (from famine to obesity), which affect food and nutritional security and constitute target of many official policies. In order to handle this task, this work resorts to ethic, pedagogical and anthropological concepts inherent to Immanuel Kant’s philosophy, as valuable contributions to the practice of the professional nutritionist committed to the support and accomplishment of the human right to adequate nutrition (DHAA). Under this assumption, it intends to surpass the prevailing idea inside the social programs and policies favoring the utilitarian argument. It considers rather that a healthy food is also a duty of virtue, according to the Kantian duties to one-self. The liberation of transgenic seeds in Brazil comes up as an example of the violation of the right to food security and affects it negatively, resulting from the conflict between politics and moral faced by the Brazilian government. This paper concludes that DHAA realization requires not only a committed state, but also committed citizens and suggests that Kant’s philosophy should offer important contributions to supporting the practice of the professional nutritionist, awarding him the necessary information about this matter.

Ética da alimentação: porque devemos, segundo Kant, escolher uma alimentação adequada e saudável

This thesis proposes the adoption of a practical and philosophic approach to the discussion about what should be a healthy food, in view of the actual problems concerning this subject (from famine to obesity), which affect food and nutritional security and constitute target of many official policies. In order to handle this task, this work resorts to ethic, pedagogical and anthropological concepts inherent to Immanuel Kant’s philosophy, as valuable contributions to the practice of the professional nutritionist committed to the support and accomplishment of the human right to adequate nutrition (DHAA). Under this assumption, it intends to surpass the prevailing idea inside the social programs and policies favoring the utilitarian argument. It considers rather that a healthy food is also a duty of virtue, according to the Kantian duties to one-self. The liberation of transgenic seeds in Brazil comes up as an example of the violation of the right to food security and affects it negatively, resulting from the conflict between politics and moral faced by the Brazilian government. This paper concludes that DHAA realization requires not only a committed state, but also committed citizens and suggests that Kant’s philosophy should offer important contributions to supporting the practice of the professional nutritionist, awarding him the necessary information about this matter.

As políticas educacionais em Minas Gerais e seu impacto no plano de carreira dos trabalhadores em educação (2003-2014)

Based on the theoretical approach on the structure and functioning of the capitalist mode of production in the light of the Marxian perspective of Althusser, Poulanzas and Saes, the objective of this study is to describe and analyze the career path of the deployment process of education workers public state of Minas Gerais, in the context of neoliberal educational policies implemented in the period 2003-2014. This study will make use of the techniques of bibliographical and documentary research; to do so, we will try, at first, to establish the correspondence of this peculiar mode of production (capitalism) and the bourgeois state, trying to understand their legal and political structure, characterized by the right and the bourgeois bureaucracy, highlighting the importance of the state apparatus to conditioning ideologies and their structures for prescription of social practices. In the second phase, we will present to the prevailing ideologies School appear in the form of speech and legal and governmental practices in today's society. Finally, we will seek to understand the applicability of the theory studied in the concrete reality of educational public policies implemented in Minas Gerais, in the perspective of democratic government, modernized and efficient state, as opposed to the interests of the Single Union of Education Workers (Sind-UTE / MG). Thus, we can conclude that our work object is to analyze the educational policies of the bourgeois state, focusing on career path in the context of Minas Gerais, from 2003 to 2014, and its social, political and economic education for workers Minas Gerais state and the society today.

Ética na pesquisa em Administração

Ethics on scientific research is approached and often discussed in several areas of knowledge connected to health. In the Administration area there are very few studies which approach the topic of ethics on research. The present paper tried to fill in this gap in the production of knowledge about the topic, investigating how the ethical principles found in the literature and in the codes of conduct are noticed and taken into account in Administration research activities developed by acting researchers in Administration Post Graduation Programs. Theoretically speaking, the study was based mainly on the approaches by Creswell (2007) and Bell and Bryman (2007), which discuss the research ethical principles. Methodologically speaking it was all about an exploratory kind of study, with qualitative research approach. Upon data collection, personal interviews were made aiming at its depth and focus groups were formed. The first stage had interviews with four experienced researchers who took part on a teaching and researching event and on the second stage we used the focus group technique. The focus groups were done in four college institutions along with the post graduation programs in Administration in the states of Rio Grande do Norte, Paraíba and Pernambuco, in Brazil. The results suggest the existence of general principles and parameters for the scientific research recommended in the literature and on official resolution. However, in the Administration area, there are only a few recommendations of good practices when it comes to submitting articles for scientific publications but we found no guidance with ethical principles and parameters which cover all the activities in the scientific research and which specifically meet the research particularities in Administration. The main ethical dilemma pointed by the researchers refers to ethical questions which arise at the time of data collection and on disclosing the results. Most researchers do not know the guidelines and the ethical norms on ethics about research that we have in our country neither do they send in their projects to the research ethics committee. When dilemma arises, they decide the ethical question based on their values and common sense. These elements confirm the thesis that the researcher s procedure in the research activities in Administration is predominantly signed by personal values or by common sense and less by ethical principles, whether by not knowing the normative instruments related to ethics or by disagreeing with any disciplining rules on ethical behavior in the research

A formação e o desenvolvimento de arranjos cooperativos sob a ótica da imersão social e da economia dos custos de transação: um estrudo de caso na Coopercam e na Unipesca

The current study analyzes the birth and development of two strategic alliances established between shrimp producers in Rio Grande do Norte: the Unipesca and the Coopercam. To achieve this aim, two approaches which, at first sight, could be considered contradictory were used: the Transactional Costs Economy and Embeddedness. The first approach is fundamentally based in the studies of Williamson (1985; 1991; 1996; 1999; 2000; 2002). Embededness, on the other hand, went through the review of a series of authors, such as Burt (1992), Granovetter (1973; 1985), Uzzi (1997), Gulati (1994; 1995; 1997; 1998; 1999; 2000), Nielsen (2005), Ring (2002), Ring and Van de Ven (1994), Zafirovski (2002), among others. To analyze the birth and development of the cooperatives in this study, Gulati s work (1998) was used. This study shows the steps to be studied for a better comprehension of an alliance: the decision of starting an alliance and the choice of the partners, the decision about the governance structure, the evolution of the alliance and the development of the companies which established this partnership. To carry this study out, a study case accordingly to Yin s proposal (2001) was adopted. Semi-structured interviews with pre-defined plots were conducted in two phases: in the beginning of 2006 and in the beginning of 2007. The subjects from the research were, in 2006, representative members of the main associations and corporations, besides the shrimp producers from the state, when the context of the activity was set. In the second phase, in 2007, representative members from the two cooperatives that were listed above were interviewed the president from Coopercam and the marketing manager from Unipesca. Besides these two members, directors from two important organizations in each of these cooperatives were also interviewed, giving out the necessary information for the research. Secondary data was also collected from the Brazilian Association of Crab producers website, as well as from news from important newspapers in RN, such as Tribuna do Norte. The primary data was analyzed in terms of quality, accordingly to the documental analysis technique. Thus, through the data that was collected, it can be concluded that the reasons that motivated the companies to cooperate can be explained in terms of the transactional costs economy. However, the choice of partners is more connected to aspects approached by the social embededness. When aspects related to development and evolution were analyzed, it could be seen that both aspects from TCE and Embededness were vital to explain the development of the cooperatives mentioned

Estudo sobre a mortalidade e sobrevivência de micro e pequenas empresas natalenses e seus impactos nas políticas públicas pró-empreendedorismo

The principal purpose of this research was to investigate discriminant factors of survival and failure of micro and small businesses, and the impacts of these factors in the public politics for entrepreneurship in the State of Rio Grande do Norte. The data were ceded by SEBRAE/RN and the Commercial Committee of the Rio Grande do Norte State and it included the businesses that were registered in 2000, 2001 and 2002. According to the theoretical framework 3 groups of factors were defined Business Financial Structure, Entrepreneurial Preparation and Entrepreneurial Behavior , and the factors were studied in order to determine whether they are discriminant or not of the survival and business failure. A quantitative research was applied and advanced statistical techniques were used multivariate data analysis , beginning with the factorial analysis and after using the discriminant analysis. As a result, canonical discriminant functions were found and they partially explained the survival and business failure in terms of the factors and groups of factors. The analysis also permitted the evaluation of the public politics for entrepreneurship and it was verified, according to the view of the entrepreneurs, that these politics were weakly effective to avoid business failure. Some changes in the referred politics were suggested based on the most significant factors found.

Análise experimental do efeito da diversificação em carteiras de ações: a relação entre risco e quantidade de ativos sob a ótica da estratégia ingênua

The objective is to analyze the relationship between risk and number of stocks of a portfolio for an individual investor when stocks are chosen by "naive strategy". For this, we carried out an experiment in which individuals select actions to reproduce this relationship. 126 participants were informed that the risk of first choice would be an asset average of all standard deviations of the portfolios consist of a single asset, and the same procedure should be used for portfolios composed of two, three and so on, up to 30 actions . They selected the assets they want in their portfolios without the support of a financial analysis. For comparison we also tested a hypothetical simulation of 126 investors who selected shares the same universe, through a random number generator. Thus, each real participant is compensated for random hypothetical investor facing the same opportunity. Patterns were observed in the portfolios of individual participants, characterizing the curves for the components of the samples. Because these groupings are somewhat arbitrary, it was used a more objective measure of behavior: a simple linear regression for each participant, in order to predict the variance of the portfolio depending on the number of assets. In addition, we conducted a pooled regression on all observations by analyzing cross-section. The result of pattern occurs on average but not for most individuals, many of which effectively "de-diversify" when adding seemingly random bonds. Furthermore, the results are slightly worse using a random number generator. This finding challenges the belief that only a small number of titles is necessary for diversification and shows that there is only applicable to a large sample. The implications are important since many individual investors holding few stocks in their portfolios