Repositório RCAAP

Este trabalho analisa os critérios que separam as práticas de eficiência tributária do ato criminoso. Duas possibilidades de atuação foram consideradas: a desconsideração dos atos e negócios jurídicos, na esfera administrativa, e a criminalização de condutas fraudulentas, com base na Lei 8.137, de 1990, a Lei de Crimes Contra a Ordem Tributária. Em relação à abordagem administrativa, os atos de desconsideração de operações tributárias têm fundamentação legal na Norma Geral Antielisão. Entretanto, a constitucionalidade da aplicação deste dispositivo legal, da maneira como ele se apresenta no sistema tributário brasileiro, é motivo de contestação doutrinária. A Lei de Crimes Contra a Ordem Tributária, por sua vez, é mais eficiente em restringir a criminalização de condutas elisivas. A aplicação do Direito Penal deve ocorrer em caráter excepcional, em virtude de sua submissão legal aos direitos fundamentais do contribuinte. Um dos fundamentos da análise penal é que nem todo ilícito fiscal é um crime contra a ordem tributária

This research investigates the migratory phenomenon of Venezuelans towards the Brazilian State, intensified as of 2015, taking into account the causes of this displacement and the protection mechanisms for these migrants within the national and international legal system. The current migratory process is a phenomenon of high and constant complexity, leading us to rethink citizenship models, enabling the acceptance and recognition of migrants as citizens, with “the right to have rights” under a given political spectrum. The Migration Law, of 2017, brought Brazil hope for a new start and a need of responses to the immigration policies of the first decade of the 21st century, aiming to overcome the previous legislation (Statute of Foreigners), from the military dictatorship period. The basic objective is inciting reflection on the expectation of recognition and inclusion of immigrants in all spheres, as well as access to citizenship, as a “right to have rights”, for the reconstruction of a normative theory, based on the formulation of policies amidst an international scenario of (re) closing borders and resuming nationalisms. It seeks to investigate aspects of the migratory phenomenon in Venezuela; highlighting the paradoxical character between the human right to migrate and the state of denial and exclusion of that migrant, based on the social context and its legislative set. It is also imperative to study the biopolitical paradigm of migratory policy and the tools for elaborating an inclusive model and extending citizenship to migrants. It is referred to in the dialectical method, complemented by the complexity paradigm, and uses as methodological procedures bibliographic and documentary research, submitted to the technique of content analysis. It is important that this migratory phenomenon is observed and that new possibilities for guaranteeing the migrant's human rights.

The possibility of submitting tax disputes to the arbitration decision is doubtful of the most disturbing, since it involves seemingly irreconcilable institutes. It is necessary to analyze in depth the principles that govern tax law and administrative law; as well as the features underlying the arbitration, in order to verify whether the incompatibility between the systems is real or merely apparent. In this step, to understand the essence of concepts and to perceive that administrative law and tax law go through a period marked by great transformations, in which, in the light of the theory of fundamental rights, the logic of authority and supremacy gives way to the logic of consensus and weighting, is fundamental for the reconstruction of institutes that return to the efficiency and the optimization of the resolution of specialized conflicts. The objective of this research is to investigate whether the arbitration is compatible with the resolution of tax conflicts. In the same way, it seeks to verify what results could be achieved through a legal arbitration regime in a context of multiport conflict management. Finally, it is proposed, with a focus on the Portuguese tax arbitration experience; as well as, in the Brazilian public contractual arbitration experience, to construct a tax arbitration regime compatible with the Brazilian legal system

This study was developed from the application of a Decision Making model originated from a line of research called Neuroaccounting, and has as research issue: What is the behavior of executives in making decision during Budget Targets Elaboration in a Steel Industry? The theory reference was divided in three parts: Theoretical analysis of Decision Making process involving Cognitive psychology, Economy and Neuroscience areas; analysis of theories related to the budget process and analysis of theoretical reference in the Steel Industry. The methodology used in this dissertation is characterized by research of quantitative nature; for data collection a research instrument was applied which was adapted from César et all (2009) along with an electronic questionnaire. The questionnaire was sent by e-mail to executives of the Steel Industry. 130 e-mails were sent along with an invitation letter and 68% return was obtained. The quantitative analysis was performed through SmartPLS software® 2.0M³ with the adoption of Structural Equations Modeling technique. The results of this study demonstrate that individuals from the Steel Industry seek information to Decision Making by the controlled process (Rational Decision) or by the automatic process (Decision by Intuition/Knowledge). It was noticed that the individuals select the information and apply bigger strength in the rational decisions. It was noticed that emotional aspects influence both Rational Decision Making and Intuition/Knowledge Decision, but bigger value is given to the automatic process (Intuition/Knowledge. These results demonstrate that Decision Making process is not only a rational process but also a complex phenomenon and studies of Neuroscience validate the complexity of this phenomenon. The results of this study bring as a contribution the improvement in both managing systems and the used accounting systems which support the budget process and decision making aiming to budget targets definitions.

Universidade Presbiteriana Mackenzie

Fundo Mackenzie de Pesquisa

Objective: To guide companies interested in the use of mechanisms provided by São Paulo State legislation to recover accumulated ICMS (Brazilian state VAT) credits, either to enable the monetization of these credits or their consumption. Design / Methodology / Approach: The research is documentary, exploratory and explanatory. The primary source is São Paulo State tax legislation in force, evaluated through specific variables Results: The state legislation provides that the reduction of ICMS accumulated credits is addressed through the request of special regimes and the electronic transfer of these credits through specialized electronic system (e-CredAc). This study teaches how to use of these institutes. Practical implications: Regarding the academic contribution, the study reviews link between regulation theory and the institutes for reduction of accumulated ICMS credits. The research also contributes for the several stakeholders (businessmen, lawyers, accountants, administrators, etc.) to better understand the ways of using these institutes in order to seek the realization of the credits and even prevent these assets from being written off from the balance sheets due to the low expectations of future benefits arising from them. Impacts: The study has as scientific and economic impact the reduction of inequalities among taxpayers enabling the ICMS accumulated credits issue to be treated from a public interest perspective. In addition, this study, if implemented, may contribute to the growth of companies that would no longer have significant cash disbursements for ICMS payment and could better apply such resources. Originality: The study is original since it analyzes concomitantly the instruments provided by São Paulo legislation to mitigate or at least reduce the accumulation of ICMS credits, relating each of them to the regulation theory. In addition, the study innovates by resulting in material that guides the use of each institute (generic and specific special regimes and simplified and costing e-CredAc).

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

There are many centuries that the rain, in the city, is not understood as life ; it incorporates road and health infrastructure, confined to gutters, manholes, underground galleries, returning to people perception like floods. Nowadays, the understanding about eco-systemic relationships brings new models for managing urban storm water, in the way of bioclimatic architecture, designing with nature, with contemporary principles of environmental comfort in the cities, i. e., sustainable urban development. The speech is ready; how to transfer theory into practice is one of the objectives of this work. Some places in the world have adopted this paradigm and developed methodology for public and private actions, according to a model called the green infrastructure system. Professionals in individual works also believe in that path, contributing with creative design, showing the model potential. By this principle, every place has its unique design, according to its physical territory and the cultural characteristics of its society. Considering that joint urban operations are the most advanced in urban policy for development, in Brazil, do they incorporate the urban sustainability principles brought by the green infrastructure model? That is what will be analyzed, in reference to the Água Espraiada Joint Urban Operation, in São Paulo.

This study explores the effects of the 2014-2016 Brazilian recession on credit card delinquency in the industry and on the Private Label cards in food retail in a comparative way. The study consists in initially presenting the financial industry, the credit card industry and the private label industry. Then, the study explores the historical evolution of the industry and its delinquency and, finally, through an econometric analysis, verify the response of the delinquency in the credit card industry and the private label card in food retail after simulating shocks of macroeconomic variables such as GDP, salary mass, unemployment rate, among others, by applying a VAR (autoregressive vectors) model. Additionally, the study evaluates how these variables may affect the credit card delinquency in the two types mentioned above. For this purpose, the study uses precedence tests in order to verify if there was a causality in the sense of Granger, about the default of the credit card industry and the Private Label card. Among the results found by the study, it was possible to identify that the delinquency rates of the credit card of the market and of the Private Label, have different behaviors, from the simulations of response to impulses as in the variables that precede them, being that the delinquency of the card Private Label, preceded a greater number of variables compared to the delinquency of credit cards in the industry.

Fundo Mackenzie de Pesquisa

The financial health of a company, its continuity and its management process are strengthened to the extent that society organizations demand greater transparency and stronger corporate governance practices. This is particularly relevant in relation to the operators of Health Plans, given the social and economic impact that disability controls in this type of activity can lead to the operator itself and especially to society. This research falls within the current business environment, considering that increasingly more increases the number of operators who suffer the suspension of sales of its health plans by incurring problems in servicing its beneficiaries. In this sense, the main objective of this study was to investigate whether there is a relationship between financial and non-financial data that can predict the incidence of suspension of sale of health plans characterized here by the Operators Medical Cooperatives. To do so, we attempted to build Prediction of Delinquency Model that can be used as a tool of management and control and can also help in directing the behavior of their managers. To support this study, the research literature on the concepts of credit risk, credit risk, delinquency, forecasting models, Operators on regulation and Health Plans were made. The methodology was applied to quantitative character, while the samples were obtained and selected through the data contained in the ANS website and data analysis was done with the aid of spreadsheets and free software R. As a result of the study, we obtained a model that predicts the delinquency of Medical Cooperatives thus characterized by the occurrence of the suspension of the sale of their health plans.

Os videogames, ou jogos digitais/eletrônicos, são umas das formas mais recentes de entretenimento, mais do que o cinema, a televisão ou a música. Apesar disso, o mercado mundial desses jogos já é superior ao do cinema e da música juntos. Os jogos digitais são uma forma de entretenimento que combina elementos audiovisuais a um software, para criar um objeto jogável, ou seja, que os chamados jogadores possam manipular. Podem ser jogados nas mais diversas plataformas. O que se busca analisar neste Trabalho de Conclusão de Curso é como o Direito Autoral protege a criação e distribuição dos jogos digitais no Brasil, especificamente. Os direitos autorais no Brasil possuem uma lei própria, a chamada Lei dos Direitos Autorais (Lei 9.610/98), que visa regulamentar toda a matéria dessa temática em um dispositivo único, englobando a proteção às mais diversas formas de criação, sejam artísticas ou científicas. Essa proteção é feita através do reconhecimento legal, no Brasil, dos jogos digitais como sendo softwares de computador. Há, por isso, a analogia legal dos jogos digitais como programas de computador. Há de se falar, ainda, que o software do jogo não é apenas o programa que “roda” em um tradicional computador de mesa, mas qualquer aplicação digital jogável que rode em computadores de mesa, notebooks, smartphones, consoles de mesa (Playstation 4, Xbox One, etc.), consoles de mão (Nintendo 3DS, Playstation Vita, etc.), tablets e até mesmo aqueles que “rodam” dentro de outros aplicativos digitais, como aqueles jogos do Facebook. Por isso, esse enquadramento legal dos jogos eletrônicos como softwares é extremamente necessário, visto que esse reconhecimento garante aos desenvolvedores de jogos, sejam eles pessoas físicas, no número que for, ou em uma grande empresa, a devida proteção de suas obras. Essa proteção incentiva os desenvolvedores locais a criarem seus jogos, sabendo que existe uma proteção legal contra cópias piratas ou outros desenvolvedores que busquem plagiar suas obras, além de incentivar a entrada no mercado local de grandes empresas multinacionais, que trazem seus títulos sabendo que são protegidas pelos direitos autorais. Além disso, o mercado de jogos digitais cresceu massivamente nos últimos anos, fazendo com seu público deixasse de ser apenas crianças, incluindo adolescentes, adultos e até criando um cenário profissional, no qual grandes campeonatos de videogames atraem enormes públicos, equipes profissionais e empresas interessadas em organizar e transmitir esses eventos. Pelo que veremos no Trabalho a seguir, esses eventos são plenamente possíveis em nosso ordenamento, sendo também bem regulados e protegidos pelas mesmas leis, o que é importantíssimo, dada a proporção tremenda que esses eventos chegaram, sendo extremamente importantes para o mercado nacional. Vemos que os jogos digitais têm sua proteção autoral plenamente garantida em território nacional, sendo que as mesmas medidas de proteção cabíveis à outras criações, como músicas e filmes, também são aplicáveis aos jogos digitais.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Igreja Presbiteriana do Brasil

Disponível online: https://youtu.be/W-OSHlh0444

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

The research proposes to assess the impact and consequences that changing the handwriting to printed was in the sixteenth century, especially in the Protestant Reformation, and how this contributed to the spread of the printed book. Printing with movable type, Gutenberg spread, greatly influenced the printing of books. One of the factors that contributed to the success of this new technology was new support for printing, paper. This new book is now on paper, is printed in unimaginable quantities and in a short time, from the book manuscript on parchment. Against this backdrop, the Protestant Reformation effectively has its beginning. The reformers, as anyone used to this new service and support to spread their ideas. This research proposes to study this issue related to the impact it had on the cultural and religious life of the sixteenth century.

Fundo Mackenzie de Pesquisa