RCAAP Repository

Nowadays and in many situations, excessive administrative-tax sanctions have been applied, which has contributed to the deepening of the sense of legal insecurity surrounding tax matters, already characterized by the large quantity and complexity of its rules. So, the objective of this dissertation was to demonstrate, through analysis of doctrine and jurisprudence, the limits that have been imposed on administrative-tax sanctions. Thus, it was based on the notion that the juridical norm constitutes a fundamental and indispensable element for the organization of the social body, since it establishes and delimits the rights and duties applicable to its members, still bearing, in its bulge, the attributes of coactivity and of sanction, without which the norm becomes innocuous. In the tax area, due to the essentiality that the tax revenue represents in order for the State to fulfill its functions and carry out the activities that are inherent to it, it has been demonstrated that the tax legal norm assumes undeniable prominence, establishing the rights and duties applicable to the parties, in this case, on the one hand, the taxpayers and, on the other hand, the Public Treasury, also providing for the applicable sanction in case of noncompliance. There is no doubt that the default by the taxpayer of the main and / or accessory tax obligations contained in the tax law can cause deleterious effects to the performance of the state activity, and as a result the administrative-tax sanctions are undeniable, both under the compensatory aspect and under the prism of punishment, and may even have a disincentive or corrective character. However, sanctions imposed, whether pecuniary or non-pecuniary, cannot be abusive or excessive, and for this reason the present work has demonstrated how the application of constitutional principles of taxation, such as the principles of the legality, prohibition of confiscation, freedom of economic activity exercise, free competition, due process, ample defense, contradiction and legal certainty act to limit administrative-tax sanctions. In this context, it was also analyzed how the postulates of proportionality, prohibition of excess and reasonability have guided and aided the jurisdictional task regarding the application of constitutional principles of taxation, with the purpose of evaluating excessiveness and / or imposing sanctions.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Conselho Nacional de Desenvolvimento Científico e Tecnológico

Igreja Presbiteriana do Brasil

In the last 25 years, Brazil was among the countries with the highest interest rates in the world, with consequences observed in several fields of the Brazilian economy. High interest rates were necessary, especially in the early years of the Real Plan, starting in 1994. From 1997 to 1999, high interest rates were again observed, due to the following financial crises that hit the country, such as the Mexican (1994), Asian (1997), Russian (1998) and Brazilian (1999). In the midst of macroeconomic vulnerabilities, the Brazilian monetary authority implemented the inflation targeting regime with exchange rate fluctuation, which provided a sustained decreasing track for the interest rate. After a period of relative international calm, the outbreak of the 2008 financial crisis led Brazilian monetary authorities to promote a new round of declining domestic interest rates, in response to the recessive effects and the threat of systemic crisis that hung over the national financial system. As of 2012, a new set of interventionist policies led to a reduction in the Selic rate at a time of inflationary acceleration. In view of the negative effects on the expectations of economic agents, it was necessary to tighten monetary policy and interrupt the downward trend in interest rates. In light of that, it appears that many factors were determinant for the Brazilian interest rates over the years. This work has as main objective to explain, in an empirical way, the determinants of the spot and future interest rate, from the application of a multivariate econometric model of autoregressive vectors (VAR) with error correction (VEC). The relationship between the spot and the future rate is due to the intuitive observation that the future market anticipates the realization of the current market expectations. The period covers from 2007 to 2019, the aftermath of the great global financial crisis of 2008. The results show that both the spot rate and the DI-future can be determined by fluctuations in inflation, the level of economic activity, the real rate exchange rates, in addition to the lagged variables themselves.

A presente monografia busca investigar o movimento do metabolismo japonês e seus desdobramentos na arquitetura contemporânea. Para isso analisaremos seus principais conceitos e as principais obras relacionadas ao movimento, além disso abordaremos alguns pensamentos e propostas do grupo Archgram, e após isso alguns conceitos relacionados ao metabolismo.

Given the relevance of applying statistical models to support the credit decision – making process, this dissertation proposes the adoption of a commercial credit decision support model based on the application of the statistical technique of logistic regression. The model sought to identify the variables chosen by the credit analyst at V.I Industria e Comercio Ltda. To base the concession decisions. With a client base composed of companies of various segments and sizes,the studied company uses a judgmental decision model based on information from various sources and on the behavioral history of its customers. Although the system involves significant subjectivity in the decision-making process, the non-accounting indicators represented by the registration and historical variables used as parameters for deciding on the concession have been reasonably effective, since historical data revealed that in the period from 2014 to 2018, default rates observed in the company were below 1%, well below the rates published by public institutions and companies specializing in credit risk.

Instituto Presbiteriano Mackenzie

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundação de Amparo a Pesquisa do Estado de São Paulo

Este trabalho buscar relevar a importância e colocar em perspectiva o uso de licenças de conteúdo autoral, usando de um repositório que indexa e recupera arquivos para preservação dos mesmos e da propriedade intelectual de seus autores, voltados para o mundo acadêmico e conteúdos didáticos, a fim de oferecer aos seus devidos autores créditos e reconhecimento por suas obras. Neste mesmo artigo, serão apresentados os conceitos de repositórios aberto e licenças Creative Commons, e como os mesmos podem se relacionar com o intuito de criar um ambiente acessível e de possível propagação de informação, além de um protótipo de repositório criado para este projeto. Por fim, espera-se incentivar a produção científica e a solidariedade no mundo acadêmico.

Os questionamentos que envolvem o tema sobre a flexibilização do Direito do Trabalho vêm acompanhados dos prognósticos de que o seu envelhecimento e a rigidez de suas normas são responsáveis pela crise econômica. Os anos 70 do século XX marcaram o despontar de uma significativa crise econômica com reflexo no mundo do trabalho, mas a dimensão de tal crise não se circunscreve no plano econômico-social, tendo inquestionável matiz ideológica. No contexto dessa crise, a flexibilização ou a desregulação das normas justrabalhistas despontam como solução. A presente dissertação busca enfrentar esse debate, partindo inicialmente da desmistificação de que o Direito do Trabalho se encontra em crise e afirmando-o como instrumento de justiça social. Em seguida, demonstra-se o falacioso discurso da flexibilização como sinônimo de modernidade e uma necessidade premente com vistas à criação de postos de trabalho. A flexibilização e a desregulação exacerbada dos direitos trabalhistas apontam sim nefastos efeitos no plano socioeconômico dos países ocidentais que a implantaram. O estudo enfatiza os fundamentos ideológicos da flexibilização, demonstrando ser ela parte de uma estratégia econômica de raiz neoliberal que se baseia no desmonte do elemento protecionista, ou seja, auspicia-se por um contrato de trabalho destituído das regras tutelares e com predominância da vontade das partes. Assim, a falta de clareza no discurso sobre a flexibilidade do Direito do Trabalho urge que se perquiram os propósitos declarados e ocultos desse fenômeno.

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

Marketing was always considered a subjective evaluation area, but in the last years, measuring marketing and its impact over companies’ performances are a very current theme in market discussions and academic literature, specially books and business schools. Being an emerging subject, a lot of practices still are little known and concentrated in business men. Despite the idea of Controllers as Business Partners, literature shows that the interaction between marketing and controlling isn’t well known. This paper proposes to explore three questions: (1) a closer relationship between Marketing and Finance teams implies in greater knowledge that one has about the other;(2) a closer relationship and more common knowledge implicate in Marketing Performance Measurement KPI’s and Tools more relevant to business discussions; (3) and finally, how the first two questions impact the performance of the company. Through a survey with 63 respondents, results corroborate that there’s a positive impact between interaction, as a trait of business culture, and interaction between Marketing and Finance Departments. This relationship generates more Finance and Marketing knowledge impacting companies’ performance in a good way.

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Acesso online; https://drive.google.com/file/d/1QFApNNswFfu67xCqoiBGmBuvv4ugS1fH/view?usp=drivesdk

Objective: The main objective of this study was to develop a financial statements model (P&L and CFS) based on operational, commercial and financial variables for Brazilian sugarcane companies. It was also to calculate a linear regression equation for validation, summarization, and identification of the main variables that have more economic and financial impact on the proposed model’s results. Methodology: The main methodology step were: firstly the creation of the model; secondly the simulation of scenarios by testing the variables; and finally the calculation and analysis of the linear regression equation. The study was characterized as explanatory research with a data quantitative and documentary approach. The study was delimited to sugarcane companies with a crushing capacity between 2.0 to 3.0 million tons located in Brazil’s Center-South region due to its representativeness to the Brazilian scenario. Practical Implications: This study contributes to the sugarcane companies by using a predictive model for the development and analysis of the financial statements. It also contributes to the identification of the main variables that most impact the economic-financial result. Additionally, it is important to mitigate risks based on a tool that helps to understand, plan, project and control the financial resources. Originality and Contributions: The study is original as it concomitantly analyzes many variables in financial and economic results. This study also contributes to the development of the sugarcane industry, highlighting techniques and disseminating knowledge that improve economic performance while respecting and considering its social and environmental effects. Furthermore, it is possible to contribute to the field of academia by expanding studies in this specific area. Results: According to the literature review and data analysis, it was noticed that the model regression equation explains the free cash flow of sugarcane companies with an R-square (adjusted) of 95% based on 14 independent variables. The "Stepwise" method was used to identify the most relevant variables and following this, 5 independent variables that most explain the R-Square (adjusted), corresponding to 82.9%, were determined. The independent variables tested that most impact the economic-financial results were: sugar net price (VHP type), the sugar content of sugarcane (sucrose), distance from the field to the mill, leasing contract value and hydrous net price.

In recent years, due to the reduction of the potable water availability in the city of São Paulo, it is necessary the adoption of immediate measures for the improvement of its rational use. Such actions can be deployed in the improvement of public water supply and distribution in buildings. In building scale new solutions to improve the performance can be incorporated, for example, the awareness of users, the use of rainwater, applying saving equipment and submetering. The process of submetering, when applied to collective housing, can be set as a tool that indicates the water consumption in each apartment, and this enables to take actions to reduce it. That said, submetering can be understood as a work tool for saving water. This dissertation aims to contribute with technical data and explained through practical applications, so that the submetering should be used in buildings designed between 1980 and 2015, fulfilling basic quality standards. To do so, briefly, the research consists in the following steps: study of the forms of implementation and the components of the submetering; critical approach to regulations, standards and guidelines on the subject, and; assessment case studies. Finally, the conclusion of the work presented the recommendations for specified water meter in projects and the average change in water consumption in the case studies, which was 25% in the period of thirteen months after submetering.