Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-08-24T13:03:39Z No. of bitstreams: 1 Bárbara Josana Costa_.pdf: 1476324 bytes, checksum: d610850bea9adabd88aa905548d483ac (MD5) / Made available in DSpace on 2017-08-24T13:03:39Z (GMT). No. of bitstreams: 1 Bárbara Josana Costa_.pdf: 1476324 bytes, checksum: d610850bea9adabd88aa905548d483ac (MD5) Previous issue date: 2016-12-13 / Nenhuma / Pretende-se com este trabalho demonstrar porque tributar bens essenciais para o consumo é prejudicial a garantia do mínimo existencial. Para isso, se utilizará pesquisa empírica e teórica. Ainda existem pessoas que vivem em condição de miséria e verifica-se que para o bom desenvolvimento do ser humano é necessário que ao indivíduo sejam garantidas mínimas condições de subsistência. As Constituições Contemporâneas garantem que o indivíduo deve ser tratado com dignidade, o que pressupõe esteja ele em mínimas condições de subsistência. A garantia do mínimo existencial é de responsabilidade do Estado, ente que justifica sua própria existência na garantia da vida do ser humano. Dentre as garantias que devem ser asseguradas na condição de mínimo existencial pelo Estado, está o mínimo existencial pela via negativa, em que a tributação não é cobrada sobre bens de necessidade básica; isso em consonância ao princípio da capacidade contributiva. No Brasil, o meio de maior arrecadação ao erário é a tributação sobre o consumo. A tributação sobre o consumo é regressiva, porque atinge todos com a mesma alíquota, sem distinção pela capacidade contributiva. Isto faz com que, proporcionalmente ao que ganha, quem recebe salários menores, pague mais. Pela via da seletividade, no entanto, é permitido que o essencial ao consumo seja imune a tributação ou com redução de alíquota e, em compensação, sejam os bens supérfluos tributados mais fortemente. Pesquisas sobre pobreza e desigualdade social no país trazem de que forma é atingido o rendimento da população de baixa renda com a tributação indireta e como uma das alternativas para redução desses índices, a modificação da forma de se tributar no país. / This paper pretends to demonstrate why tribute essential consumer goods is prejudicial to the existential minimum guarantee. Therefore, it will use empirical and theoretical researches. There are people that still live under conditions of poverty and we can notice that for the good development of human being it is necessary shall be given to individual minimum conditions of existence. The guarantee of minimum existential is a responsibility of the State, the entity that justify its own existence by protecting human being’s lives. With the guarantees that should be protected under existential minimum condition by the State, takes places the existential minimum on its negative side, on taxation it’s not charged over basic commodities; this harmonizes to the principle of the contributive capacity. In Brazil, the bigger method of tax revenue to public safes is the taxation over consume. The taxation over consume is regressive because its achieve everyone with the same tax rate, without distinction by contributive capacity. It makes, proportionally of someone’s earning, who receive bigger salaries pay more. By tax selectivity way, however, its allowed the essential commodities be immune to taxation or with the reduction of tax rate and, at the other hand, the superfluous taxed commodities get stronger taxation. Researches about poverty and social inequality in the country shows on which way is achieved the income of low rent population with indirect taxation and that one of the alternatives for reduction of these index is the modification of the way that taxation is done.

Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-26T12:45:33Z No. of bitstreams: 1 reflexoes_sobre.pdf: 1831752 bytes, checksum: e1701468cc26e0bdc5d0d52ff5acc121 (MD5) / Made available in DSpace on 2015-05-26T12:45:33Z (GMT). No. of bitstreams: 1 reflexoes_sobre.pdf: 1831752 bytes, checksum: e1701468cc26e0bdc5d0d52ff5acc121 (MD5) Previous issue date: 2012 / Nenhuma / A água é nosso tema e para abordá-lo utilizamos como base a pesquisa de opinião "O Olhar Gaúcho Sobre a Água", realizada pela Secretaria de Estado da Saúde do Rio Grande do Sul por meio do Centro Estadual de Vigilância em Saúde. Como metodologia de análise foram utilizados procedimentos de estatística descritiva e multivariada. A análise de dados visa a responder algumas questões do uso da água para consumo humano nas atividades de higiene pessoal e em tarefas domiciliares, buscando averiguar a opinião da população gaúcha em relação ao uso da água para consumo humano, estabelecendo sua correlação com o meio ambiente e reflexividade visando a: traçar o perfil, presente nas respostas, das pessoas e de suas atitudes no uso cotidiano da água; aprofundar a discussão sobre precaução, sociedade de risco e reflexividade; verificar o nível de conhecimento da população com relação a fatores de risco ambiental; propor diretrizes para o planejamento de ações do poder público em relação ao consumo da água. As reflexões se deram sob a ótica da: sociologia ambiental definida por Buttel (2000, 2001, 2002) trabalhando com os conceitos de Habitus e Campo, de Bourdieu (1983 a, b, 1990, 1993, 1996, 1998), para entender as relações entre representações e realidade social do uso cotidiano da água para consumo humano; Reflexividade Social, Sociedade de Risco, de Giddens (1991, 1995, 2000) e Beck (1995, 1998, 2002), buscando estabelecer se a reflexividade da população e a consciência da do risco ligado a falta de água para consumo condiz com sua utilização cotidiana; Precaução, conforme proposto na Conferência Rio 92 - Conferência das Nações Unidas sobre Ambiente e Desenvolvimento Sustentável --, para a proposição de medidas passíveis de adoção no Estado do Rio Grande do Sul, com o objetivo de conscientizar a população sobre o uso cotidiano da água. Na análise dos dados, é evidenciado que: a maior parte da população está satisfeita com a qualidade da água que consome; receia-se pela descontinuidade do abastecimento; há desconhecimento em relação à legislação que garante a informação, o acesso e a qualidade da água para o consumo humano; e existe a consciência da necessidade da preservação dos recursos hídricos, tendo em vista as gerações futuras e a disponibilidade de água potável no planeta. A análise de dados também apresenta uma relação dicotômica entre o uso cotidiano da água e a consciência de sua preservação. / Water is the subject of this dissertation and in order to approach it we use a survey called "Rio Grande do Sul Population's View About Water" which as carried out by Health Bureau of the State of Rio Grande do Sul and the Center of Health Vigilance from the State of Rio Grande do Sul. It was used descriptive and multivariate statistics proceedings. The data analysis aims to answer questions about the use of water for human being consume in hygiene activities and in home activities in order to find out Rio Grande do Sul population's opinion about the use of water for human being consume. The aim of this paper is to establish a relation among these opinion and the environment and the reflexivity in order to: 1) build a profile of people and their attitude to the daily use of water; 2) make deeper the discusion about precaution, risk society and reflexivity; 3) verify the Rio Grande do Sul population's knowledge about the environmental risk factors; 4) propuse guidelines for planning State actions about consume of water. The reflections are given from the perspective of: 1) Environmental Sociology defined by Buttel (2000, 2001, 2002); 2) the concepts of Habitus and Fields from Bordieu (1983a, b, 1990, 1993, 1996, 1998) in order to understand the relations between representation and social reality of the human being daily use of water; 3) Social Reflexivity, Risk Society from Giddens (1991, 1995, 2000) and Beck (1995, 1998, 2000) to find out if the population reflexivity and the sense of risk related to the lack of water consume match with the daily use; 4) Precaution, in agreement with the idea proposed at Rio+20 - United Nations Conference on Sustainable Development - in order to propose guidelines to be adopted in the State of Rio Grande do Sul to become the population conscious about the daily use of water. The data analysis indicates that most population is satisfied with the quality of water, that most population fears a lack in water supply, that population doesn't know the law about information, access and quality of water; and that population is conscious about preservation of water resources considering future generations and water availability in the earth. The data analysis also indicates a dichotomous relation between the daily use of water and the consciousness of water preservation.

Made available in DSpace on 2016-06-02T19:50:23Z (GMT). No. of bitstreams: 1 6014.pdf: 1562726 bytes, checksum: c16172d33471b81b9165e918d346c9f4 (MD5) Previous issue date: 2014-05-26 / In the electronics industry the companies owners of brands ( OEM ) are hiring outside manufacturing service providers ( EMS ) , and transfer to them major portions of their production. The EMSs have contributed to the OEMs in activities such as supply of components, engineering, manufacturing and distribution services. With the growth of this practice, the EMSs accumulate ever more capacity as providers of highly specialized commoditized electronic products, reducing costs and sharing risks across the electronic industry.The objective of this research was to scale the perception among EMSs, about the attributes of trust, mutuality and leadership, governance mechanisms as complementary to contract manufacturing in the consumer electronics industry considering the contributions of Ménard (2004) for the development of hybrid modes of governance. A field survey was carried out, being interviewed companies providing contract manufacturing headquartered in São Paulo. The analyzes show that allowed transactions providing electronic manufacturing are coordinated by complementary mechanisms to contracts through a governance model multiple hybrid formed by trust, mutuality and leadership. / Na indústria eletrônica as firmas proprietárias de marcas (OEM) estão contratando externamente de fornecedores de serviços de manufatura (EMS), parcelas importantes de sua produção. AS EMSs têm contribuindo com as OEMs em atividades como suprimento de componentes, engenharia, manufatura e serviços de distribuição. Com o crescimento dessa prática, as EMSs acumulam cada vez mais capacidade como provedoras altamente especializadas de produtos eletrônicos comoditizados, reduzindo custos e dividindo riscos em toda a indústria. O objetivo da presente pesquisa foi dimensionar a percepção existente entre EMSs, a respeito dos atributos de confiança, mutualismo e liderança, como mecanismos de governança complementares aos contratos de manufatura na indústria de bens eletrônicos de consumo considerando as contribuições de Ménard (2004) para o desenvolvimento dos modos de governança híbrida. Uma pesquisa de campo foi realizada, sendo entrevistadas empresas fornecedoras de manufatura contratada sediadas no Estado de São Paulo. As análises realizadas permitiram mostrar que as transações de fornecimento de manufatura eletrônica são coordenadas por mecanismos complementares aos contratos através de um modelo de governança híbrida múltipla formadas pela confiança, mutualismo e liderança.

MCOM / Department of Economics

Las empresas del sector consumo masivo, contribuyen significativamente en la generación de riqueza para el estado. Sin embargo, como todo sector presenta desventajas que muchas veces repercute en las finanzas y aspectos tributarios de las empresas. En ese sentido, el objetivo de la investigación es determinar el impacto financiero y tributario de la estimación del valor neto de realización en el sector consumo masivo en la provincia del Callao, 2019. Capítulo 1, marco teórico; donde se define el valor neto de realización, así como la influencia que posee éste en los aspectos financieros y tributarios. Del mismo modo, se analiza el sector consumo masivo detallando sus procesos y proyecciones. Capítulo 2, plan de Investigación; se plantea el problema principal y los problemas secundarios del presente estudio de investigación, del mismo modo se procede a definir el objetivo principal como los específicos, y se definen las hipótesis planteadas del tema, estimación del valor neto realización y su impacto financiero y tributario en el sector de consumo masivo en la provincia del Callao, periodo 2019. Capítulo 3, metodología de investigación; se determina el objetivo y nivel de la investigación, y tipo de investigación en el cual determinamos el universo, población y la muestra para el presente trabajo de investigación. Capítulo 4, desarrollo de la investigación; se realizó las entrevistas a especialistas, encuestas y caso práctico para notar los efectos financieros y tributarios en los estados financieros. Capítulo 5, análisis de resultados; se analizó los resultados cualitativos y cuantitativos del estudio realizado. / Companies in the mass consumption sector, necessary necessary in the generation of wealth for the state. However, like any sector, it has disadvantages that often have repercussions on the finances and tax aspects of the company. In this sense, the objective of the research is to determine the financial and tax impact of the estimation of the net realizable value in the mass consumption sector in the province of Callao, 2019. Chapter 1, theoretical framework; where the net realizable value is defined, as well as the influence it has on financial and tax aspects. In the same way, the mass consumption sector is exposed, reduced its processes and projections. Chapter 2, Research plan; The main problem and the secondary problems of the present research study are presented, in the same way the main objective is defined as the specific ones, and the hypotheses raised on the subject are defined, estimation of the net realization value and its financial and tax impact on the mass consumption sector in the province of Callao, period 2019. Chapter 3, research methodology; The objective and level of the investigation and type of investigation are determined, in which we determine the universe, population and the sample for the present investigation work. Chapter 4, research development; Interviews with specialists, surveys and a practical case were carried out to note the financial and tax effects in the financial statements. Chapter 5, analysis of results; The qualitative and quantitative results of the study were analyzed. / Tesis

No description available.

The dissertation consists of four self-contained essays on consumption. Essays 1 and 2 consider different measures of aggregate consumption, and Essays 3 and 4 consider how the distributions of income and wealth affect consumption from a macro and micro perspective, respectively. Essay 1 considers the empirical practice of seemingly interchangeable use of two measures of consumption; total consumption expenditure and consumption expenditure on nondurable goods and services. Using data from Sweden and the US in an error correction model, it is shown that consumption functions based on the two measures exhibit significant differences in several aspects of econometric modelling. Essay 2, coauthored with Thomas Holgersson, considers derivation of a univariate and a multivariate version of a test for asymmetry, based on the third central moment. The logic behind the test is that the dependent variable should correspond to the specification of the econometric model; symmetric with linear models and asymmetric with non-linear models. The main result in the empirical application of the test is that orthodox theory seems to be supported for consumption of both nondurable and durable consumption. The consumption of durables shows little deviation from symmetry in the four-country sample, while the consumption of nondurables is shown to be asymmetric in two out of four cases, the UK and the US. Essay 3 departs from the observation that introducing income uncertainty makes the consumption function concave, implying that the distributions of wealth and income are omitted variables in aggregate Euler equations. This implication is tested through estimation of the distributions over time and augmentation of consumption functions, using Swedish data for 1963-2000. The results show that only the dispersion of wealth is significant, the explanation of which is found in the marked changes of the group of households with negative wealth; a group that according to a concave consumption function has the highest marginal propensity to consume. Essay 4 attempts to empirically specify the nature of the alleged concavity of the consumption function. Using grouped household level Swedish data for 1999-2001, it is shown that the marginal propensity to consume out of current resources, i.e. current income and net wealth, is strictly decreasing in current resources and net wealth, but approximately constant in income. Also, an empirical reciprocal to the stylized theoretical consumption function is estimated, and shown to bear a close resemblance to the theoretical version.

La tesi analitza la relació entre el discurs sobre el cos de la premsa juvenil femenina i el de les lectores. Concretament les revistes investigades són You, Ragazza y Mujer 21. El objecte d'estudi s'aborda des d'un enfocament pluridisciplinar basat en el periodisme especialitzat i de servei, per una part, i en la sociologia de la joventut, del cos i del consum, per una altra. A més de comparar la relació entre el discurs sobre el cos de les revistes i el de les noies, la tesi estudia també la reapropiació simbòlica de significats que les lectores fan dels continguts i el sentit que els confereixen en el procés de construcció de la seva identitat. Per fer-ho es combinen tècniques quantitatives i qualitatives: l'anàlisi de contingut (portada, unitats redaccionals -titulars, textos i il·lustracions- i publicitat directa i indirecta) i l'anàlisi de recepció (grups de discussió i entrevistes en profunditat). / La tesis analiza la relación entre el discurso sobre el cuerpo de la prensa juvenil femenina y el de las lectoras. Concretamente las revistas investigadas son You, Ragazza y Mujer 21. El objeto de estudio se aborda desde un enfoque pluridisciplinar basado en el periodismo especializado y de servicio, por una parte, y en la sociología de la juventud, del cuerpo y del consumo, por otra. Además de comparar la relación entre el discurso sobre el cuerpo de las revistas y el de las chicas, la tesis estudia también la reapropiación simbólica de significados que las lectoras hacen de los contenidos y el sentido que les confieren en el proceso de construcción de su identidad. Para ello se combinan técnicas cuantitativas y cualitativas: el análisis de contenido (portada, unidades redaccionales -titulares, textos e ilustraciones- y publicidad directa e indirecta) y el análisis de recepción (grupos de discusión y entrevistas en profundidad). / This research analyzes the relationship between the discourse on the body of female teen magazines and the discourse of the redears. In concrete the research was done on the spanish magazines You, Ragazza and Mujer 21. The approach to the object of study is multidisciplinary: on one side, specializing journalism and service journalism and, on the other side, sociology of youth, of the body and of consumption. Beside comparing the relation between the discourse on the body of the magazines and that of the girls, the thesis studies also the symbolic reappropriation of meanings that the readers do of the contents and the sense that they award them in the process of construction of their identity. This research combines quantitative and qualitative methodologies: content analysis (front page, text and illustrations, and direct and indirect advertising) and reception analysis (focus group and interviews).

Dissertation thesis discusses the consumption of cocoa, coffee, tea and chocolate in the interwar period in the Czechoslovakia. On the basis of statistical data and examination of archival sources comes with the definition of the middle classes of the population, which those commodities consumed. The thesis shows the distribution of consumption of commodities based on the survey in blue-collar and white-collar families. Furthermore provides insight into the lives of families, distribution of their spending and the size of income. It refers to the representation of cocoa, coffee, tea and chocolate in the consumer basket and shows the elasticity of the mentioned commodities. For the central part of the research of the dissertation thesis chose the Czech territory only, because here were without difficulty accessible data sources. The Dissertation thesis clarifies the causes of consuming cocoa, coffee, tea and chocolate and concludes that each was consumed from another purpose, which resulted status of these commodities. Tea consumption has been designed especially for the higher classes of the population, chocolate bought mostly white-collar family, but over twenties speared consumption of chocolate products also among the middle and lower classes into the population. The chocolate products were subject to early 20s of the luxury tax. Cocoa was used in connection with cooking and baking, but families didnt use this product frequently. Coffee drank all layers of the population, but consumption was based on the social status of the consumer. Very frequently families consume rye coffee and chicory coffee. Dissertation thesis also highlights the regional differences between the classes, which were further intensified. Thesis examines in detail the amount of the duties of the commodity, which in the interwar period varied widely, and concludes that the duty to disproportionately increase the price of products and made it impossible for consumers to buy more of cocoa, coffee, tea and chocolate.

Green Relationship is a design solution attempting to raise awareness toward the environment and reduce consumerism. Waste generation and pollution have become major concerns of many governments, municipalities, organizations and individuals around the world since they are affecting human wellbeing and the environment. As an MFA student with VCUQatar, I chose to use design to contribute in protecting the environment hoping to make a difference in life. The thesis includes a research and a design component. The research explores the recycling programs and facilities in Qatar, the governmental and private sector actions toward waste generation and collection, as well as precedent solutions applied around the world. Furthermore, it includes a survey on recycling to gather and analyze the community’s feed back in order to come up with a solution that aims to change people’s behavior toward waste generation and to promote green lifestyle. The design component defines the Green Relationship as the personal connection between the individual and the silent partner, “the environment.” It fulfills the basic survival needs, “food and water,” and the one and only independency need, “oxygen.” The elements of the Green Relationship are the projection of the generic relationships elements we know of through the theory of “Humimicing” that I introduce in my thesis. Humimicing is the design theory that mimics human innate attributes and behaviors to develop design concepts to be applied in different industries. Every element of the Green Relationship is visualized through a different design discipline similar to its nature. Therefore, interactive, product and critical designs are the mediums used to represent Green Communication, Care and Ethics respectively through public installation, experimentation and conceptual design definition. The thesis methodology, which is “Make it Personal,” concludes in creating the Green Relationship that aims to change the behavior of individuals and ultimately to reach out to the wider community. Under the maxim, “Green is not just a color; it is a Lifestyle,” the thesis promotes the use of design to inspire people, designers and manufacturers to consume less and generate less waste in order to save natural resources and the environment.