Submitted by PPG Ci?ncias Sociais (csociais-pg@pucrs.br) on 2018-10-25T19:12:11Z No. of bitstreams: 1 M?rcio_Soares_ Rodrigues_Dis.pdf: 1650077 bytes, checksum: f295f0bb4fc140f92ad684e3b5956a9d (MD5) / Approved for entry into archive by Sheila Dias (sheila.dias@pucrs.br) on 2018-10-26T13:46:49Z (GMT) No. of bitstreams: 1 M?rcio_Soares_ Rodrigues_Dis.pdf: 1650077 bytes, checksum: f295f0bb4fc140f92ad684e3b5956a9d (MD5) / Made available in DSpace on 2018-10-26T13:52:24Z (GMT). No. of bitstreams: 1 M?rcio_Soares_ Rodrigues_Dis.pdf: 1650077 bytes, checksum: f295f0bb4fc140f92ad684e3b5956a9d (MD5) Previous issue date: 2018-02-28 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / The main purpose of this research is to answer the following question: what were the factors that influenced the members of the MDB party to choose between PMDB or PDT when the multiparty system was restored in the late 1970? We intended to answer that question in two parts. First, we will do a historical analysis that goes from the multiparty system period - that began after the ?Estado Novo? regime - until the final moments of the bipartisanship system, in order to, as proposed by Panebianco (2005), prioritize the analysis of the foundation of the political parties, especially the sections of PTB and MDB from Rio Grande do Sul, as well as its development in such an unusual context as an opposing party, seeking to know how power were distributed in both organizations and the consequences of this interaction when the MDB party was extinguished. Then, we will analyze the political history of the MDB members from the elite of Rio Grande do Sul, searching for patterns in their political careers that may elucidate the choices between the two parties, highlighting the MDB leaders that have decided to join PMDB or PDT. Based on the journalistic coverage of the newspapers ?Zero Hora? and ?Folha da Tarde? from that period of time, we will also investigate how those leaders publicly justified their decision, in order to, considering the Panebianco (2005) study of the collective and selective incentives, verify if they use ideological and/or doctrinal arguments to explain their decisions, according to the narrative structured by the main leaders of those two political parties in that time: Leonel Brizola and Pedro Simon. / A presente disserta??o tem como objetivo principal responder ? seguinte quest?o: quais fatores colaboraram para a defini??o dos emedebistas ga?chos pelo PMDB ou PDT quando do retorno ao pluripartidarismo no final da d?cada de 1970? Buscamos responder das seguintes formas. Primeiro, faremos uma an?lise hist?rica do per?odo pluripartid?rio que se inicia ap?s o Estado Novo at? os momentos finais do bipartidarismo, visando assim, conforme proposto por Panebianco (2005), priorizar a an?lise do momento de nascimento das legendas, principalmente as se??es ga?chas do PTB e do MDB, bem como seu desenvolvimento em um contexto t?o at?pico para uma legenda oposicionista, buscando conhecer a estrutura e forma como o poder era distribu?do dentro de ambas ?s organiza??es, assim como a consequ?ncia desta intera??o no momento da extin??o do MDB. Segundo, atrav?s da an?lise da trajet?ria pol?tica da elite emedebista do Rio Grande do Sul, buscaremos encontrar padr?es de carreiras pol?ticas que possam elucidar a escolha da agremia??o a ser adotada com o retorno do pluripartidarismo, priorizando assim aqueles l?deres emedebistas que caminham para o PMDB ou o PDT. Com base na cobertura jornal?stica dos jornais Zero Hora e Folha da Tarde do per?odo, vamos analisar ainda como os l?deres emedebistas justificaram publicamente suas decis?es a respeito dos partidos adotados com a extin??o do MDB, visando assim, com base nos incentivos coletivos e seletivos de Panebianco (2005), verificar se estes utilizam de argumentos ideol?gicos e/ou doutrin?rios para explicar suas decis?es, conforme a narrativa constru?da pelos principais l?deres das duas legendas no per?odo, Leonel Brizola e Pedro Simon.

Made available in DSpace on 2015-12-04T11:45:12Z (GMT). No. of bitstreams: 1 Mauro_Fernando_Gallo.pdf: 1955869 bytes, checksum: ae2de252f340b3da6adc7d24bdc3d4c3 (MD5) Previous issue date: 2002-10-24 / The participation and importance of the business combinations through the consolidation, merger and spin-off operations have been increasing in the present context of the world economy. This fact is occurring also in Brazil, mainly due to the world changes that have been causing the competition increasing. This importance is due to not only the transaction quantities but mostly because many times the values involved are extremely high. It is not possible to say it is only a business concentration phenomenon: there are several reasons for the realization of these transactions, with a crescent utilization to reduce effectively the tributary charge assessed to the companies. In Brazil, the utilization of these operations started due to some tax advantages offered by the Federal Government. In 1971, it was created the Comiss?o de Fus?o e Incorporac?o de Empresas - COFIE, a commission connected to Ministry of Finance, in order to coordinate and analyze these tax advantages. The merger transactions were regulated for a long time past, but the spin-off transaction was inserted in the Brazilian legislation only in 1976, through the federal Law nr. 6404/76, known as Lei das S/A - the corporation acts. With this legal regulation, the utilization of the business company combinations has increased in spite of the Brazilian concept differences in relation to the United States of America and Europe ones. It is the case, for instance, of the merger, that they consider as a special type of consolidation. The professionals that work in tributary planning, that is, attorneys, accountants, managers and economists, amplified the business company combination use in Brazil, mainly merger and spin-off, due to the tax advantages reached through the Income Tax reduction, elimination or postponement, for several reasons. The main point of this study is the accounting and tributary ones to show the employment of these operations to substitute the acquisitions, aiming mainly the elimination of the capital gain of the stockholders, being an individual person or a company. The objective of this study was confirmed by the searches: this way of using the business company combination causes problems in the areas of law and accountancy, because in Brazil people are more connected to the juridical way of the fact than the economic one. So it may be concluded that the accountancy and the law professionals have many things to search and develop to improve and differentiate the types of transactions - those involving companies that have the same corporate control and those involving companies pertaining to different economic groups, explaining also the method differences used in the accountancy registers. / As reorganiza????es societ??rias atrav??s dos institutos da fus??o, incorpora????o e cis??o v??m tendo sua participa????o e import??ncia ampliadas no cen??rio atual da economia mundial, inclusive no Brasil, principalmente devido ?? globaliza????o e ao crescimento da concorr??ncia. Essa import??ncia deve-se n??o apenas ao quantitativo de opera????es, mas tamb??m ao fato de que os valores envolvidos muitas vezes s??o bem elevados. Tamb??m n??o se pode afirmar que ?? apenas um fen??meno de concentra????o empresarial: h?? in??meras e variadas raz??es para a efetiva????o dessas opera????es, com sua crescente utiliza????o como forma de redu????o do ??nus tribut??rio aplicado ??s empresas. No Brasil, o emprego dessas opera????es foi implementado utilizando-se alguns benef??cios fiscais concedidos pelo Governo Federal; criou-se em 1971 a Comiss??o de Fus??o e Incorpora????o de Empresas - COFIE, ligada ao Minist??rio da Fazenda, com a finalidade de coordenar e analisar a concess??o desses benef??cios fiscais. A fus??o e a incorpora????o j?? eram devidamente regulamentadas h?? um bom tempo, mas a cis??o somente foi introduzida na legisla????o brasileira atrav??s da Lei das Sociedades An??nimas, em 1976. Com isso, ampliou-se a utiliza????o de tais institutos, apesar de em nossa legisla????o societ??ria e fiscal haver algumas diferen??as conceituais em rela????o aos Estados Unidos e Europa: ?? o caso da incorpora????o, que l?? ?? considerada como um tipo especial de fus??o. Os profissionais que operam com planejamento tribut??rio, sejam advogados, contadores, administradores e economistas, ampliaram o emprego principalmente da incorpora????o e cis??o no Brasil devido ??s vantagens fiscais alcan??adas atrav??s da redu????o, elimina????o ou posterga????o de Imposto de Renda, por diversas raz??es. O foco principal deste estudo compreende as ??reas cont??bil e tribut??ria, com o fim de demonstrar o emprego dessas opera????es em substitui????o ??s de aquisi????o, visando principalmente a elimina????o do ganho de capital dos acionistas ou quotistas, sejam pessoas f??sicas ou jur??dicas. Conforme era o objetivo do estudo, pelas pesquisas desenvolvidas confirmou-se tal utiliza????o, provocando essa forma de emprego distor????es tanto no campo jur??dico como nos procedimentos cont??beis adotados, vez que no Brasil preocupa-se mais com a forma jur??dica do que com a econ??mica dos fatos. Isso leva a concluir que tanto os profissionais da contabilidade como os do direito t??m muito a pesquisar e desenvolver para aperfei??oar e distinguir essas opera????es, tanto as ocorridas entre empresas sob o mesmo controle societ??rio quanto entre as pertencentes a grupos econ??micos distintos, clarificando inclusive as diferencia????es dos m??todos adotados nos registros cont??beis.

Made available in DSpace on 2014-12-17T15:25:09Z (GMT). No. of bitstreams: 1 VitalNS.pdf: 421939 bytes, checksum: dfb24bac7ed8f9c2b6f1c9cb48e4b676 (MD5) Previous issue date: 2007-03-27 / This work studies the dispute by Party Communist s memory in Brazil during and after division which it resulted in the appearance of two parties entitled communists, in the brazilian political context, in the final of the fifties and beginning of the sixties: the Brazilian Communist Party (in Portuguese, Partido Comunista Brasileiro) and the Communist Party of Brazil (in portuguese, Partido Comunista do Brasil). Along of yours three chapters, the author tries to answer some questions as: what were the elements which constituted the Communist Party s memory, in the period from 1922 to 1956? At which moment did this memory pass to be fiercely contested? Who and which documents reveal this? How did it happen the dispute by this memory? The approach to topic consider which the production of memory by Communist Party and the dispute for your possession by communists of PCB and of PCdoB happened in scope of national reality and of party, spaces notions understand from concept of memory developed for authors as Halbwachs, Le Goff, Pollack and Pierre Nora. To explain the objectives of historical research it has used as methodology the exam and the interpretation of documentary and bibliographical sources, with priority for the party s documents then it was depicted a collective interpretation about the events considered more importants. The sites of Partido Comunista do Brasil (www.pcdob.org.br or vermelho.org.br) and of Partido Popular Socialista (www.pps.org.br) also went consulted / Este trabalho estuda a disputa pela mem?ria do Partido Comunista no Brasil durante e depois da cis?o que resultou no aparecimento de duas agremia??es intituladas comunistas, no cen?rio pol?tico brasileiro, no final da d?cada de 1950 e in?cio dos anos de 1960: o Partido Comunista Brasileiro (PCB) e Partido Comunista do Brasil (PCdoB). Ao longo de seus tr?s cap?tulos, o autor tenta responder quest?es como: quais os elementos que constitu?ram a mem?ria do Partido Comunista, no per?odo de 1922 a 1956? Em que momento essa mem?ria passou a ser disputada, por quem e quais documentos revelam isso? Como aconteceu essa disputa pela mem?ria? A abordagem do tema considera que a produ??o da mem?ria pelo Partido Comunista e a disputa por sua apropria??o pelos comunistas do PCB e do PCdoB aconteceram no ?mbito da realidade nacional e partid?ria, no??es espaciais compreens?veis a partir do conceito de mem?ria desenvolvido por autores como Halbwachs, Le Goff, Pollack, e Pierre Nora. Para dar conta dos objetivos da pesquisa hist?rica foi utilizado como metodologia o exame e a interpreta??o de fontes documentais e bibliogr?ficas, com prioridade para os documentos partid?rios que representavam uma interpreta??o coletiva sobre os acontecimentos considerados mais relevantes. Os sites do Partido Comunista do Brasil (www.pcdob.org.br ou vermelho.org.br) e do Partido Popular Socialista (www.pps.org.br) tamb?m foram consultados

Made available in DSpace on 2015-12-03T18:35:12Z (GMT). No. of bitstreams: 1 Adriano_da_Costa_Andrade.pdf: 1175815 bytes, checksum: 16b9a0577766cebffff52abbc3248678 (MD5) Previous issue date: 2010-03-29 / This thesis has the objective of highlighting the differences between the accounting aspects and the tax impacts under the circunstance of the negotiation of one company through the institute of the incorporation and / or division to replace the institut of the acquisition - purchase and sale. The granting of some fiscal concessions by the Federal Government was what initially motivated the use of these operations, in 1971 it was created the Commission of Fusion and Incorporation of Companies - COFIE - linked to the Ministry of Finance, in order to provide, coordinate and analyze such benefits. The reorganizations are operations of incorporation and / or division known by Americans as a business combination, which since the 90's, with the constant changes that are occurring in Brazil and in the world, has its contribution and importance increased by the benefits brought throught the operations, beyond being extremely relevant values. This research seeks to demonstrate that business organizations are using the incorporation of institutes and divisions to acquire other business endeavors, ie, using the legitimacy of the institution of reorganization for tax advantages, because in essence the operation is an acquisition - buying and selling - replaced by a corporate reorganization. Therefore, the methodology adopted will be the bibliographic research, which as collected through documental and empirical research, tried to highlight the legal aspects, legal doctrine, corporate, tax and accounting schools of merger, demerger and acquisition. The interpretation and analysis were based on the theoretical framework, based on the review of the literature relevant to the study, that was done through a case in a Brazilian petrochemical sector, in which was reorganized through the institute of incorporation, initiated in late 2007 and completed in mid-2009. The purpose was to demonstrate the economy tax through the not taxable income tax and contribution social over net proft through capital gains to shareholders of the merged company, to highlight, in the accounting theory, the question of the essence regarding the form and to make evident the different ways to account for each institute. / Esta disserta????o tem por objetivo evidenciar as diferen??as entre os aspectos cont??beis e os impactos tribut??rios quando a negocia????o de uma empresa se realiza atrav??s da reorganiza????o societ??ria por meio do instituto da incorpora????o - e/ou cis??o em substitui????o ao instituto da aquisi????o - compra e venda. A concess??o de alguns benef??cios fiscais pelo Governo Federal foi o que motivou, inicialmente, o emprego dessas opera????es; no ano de 1971 foi criada a Comiss??o de Fus??o e Incorpora????o de Empresas - COFIE, ligada ao Minist??rio da Fazenda, com a finalidade de conceder, coordenar e analisar tais benef??cios. As reorganiza????es societ??rias s??o opera????es de incorpora????o e/ou cis??o denominadas pelos norte-americanos como business combinations, que, a partir da d??cada de 90, com as constantes modifica????es que est??o ocorrendo no cen??rio brasileiro e mundial, vem tendo sua participa????o e import??ncia ampliadas pelos benef??cios trazidos ??s respectivas opera????es, al??m de serem valores relevantes. Nesta pesquisa, procura-se evidenciar que as organiza????es empresariais est??o utilizando os institutos da incorpora????o e cis??o para adquirir outros empreendimentos empresariais, ou seja, utilizando-se da licitude da instituto da reorganiza????o societ??ria para obter vantagens tribut??rias, por que na ess??ncia a opera????o ?? uma aquisi????o - compra e venda - substitu??da por uma reorganiza????o societ??ria. Para tanto, a metodologia adotada ser?? pesquisa bibliogr??fica; os dados da pesquisa ser??o coletados por meio de pesquisa documental e emp??rica, em que se procurou evidenciar os aspectos legais, jur??dicos doutrin??rios, societ??rios, tribut??rios e cont??beis dos institutos de incorpora????o, cis??o e aquisi????o. A interpreta????o e an??lise dos dados embasou-se no referencial te??rico, fundamentado na revis??o da literatura pertinente ?? ??rea de estudo, sendo a pesquisa feita mediante um estudo de caso em uma empresa brasileira do setor petroqu??mico, que se reorganizou por interm??dio do instituto da incorpora????o, iniciada no final de 2007 e conclu??da em meados de 2009. O prop??sito foi de demonstrar a economia tribut??ria por meio da n??o tributa????o do imposto de renda da pessoa jur??dica e a contribui????o social sobre o lucro l??quido atrav??s da tributa????o do ganho de capital aos acionistas da empresa incorporada, trazer ?? luz da Teoria Cont??bil a quest??o da ess??ncia sobre a forma e evidenciar as diferentes formas de se contabilizar cada instituto.