Made available in DSpace on 2015-04-14T14:27:08Z (GMT). No. of bitstreams: 1 418189.pdf: 1586821 bytes, checksum: 7ecc3da182a1c889a20983cc06121e1a (MD5) Previous issue date: 2014-03-21 / This dissertation has as main objective to test empirically what are the main determinants of foreign direct investment flows (FDI) for developing economies and in transition and whether for the region of Latin America and Caribbean, those same determinants remains or not. To support the empirical part of the job, chapter two, which is divided into two sections, started showing the evolution theory of the main approaches about the FDI including the Theory of Industrial Organization of Hymer (1976), the Theory of Internalization of Buckley and Casson (1976), the Product Cycle Theory of Vernon (1966), the Eclectic Theory of Dunning (1988, 1993 and 2000) and the New Trade Theory. And in the second section of the chapter, we reviewed a total of twenty articles with emphasis on empirical determinants of FDI flows to developing countries and in transition and for the countries of Latin America and Caribbean. In the third chapter will appear the evolution of the global FDI flows with two separate analyses: one for developing countries and in transition and one for the countries of Latin America and Caribbean. In the fourth chapter, using a methodology of panel data, regressions were estimated for a wide sample of 118 countries being 27 of Latin America and Caribbean for the period 1996-2011. The results show that there are differences in factors that determine inflows of FDI. Giving evidence that while in developing countries and in transition the main determinants are the search for markets (Market-seeking), and search for efficiency (Efficiency-seeking). The economies of Latin America and Caribbean prevails just search for markets (Market-seeking). / Esta disserta??o tem como objetivo principal testar empiricamente quais os principais fatores determinantes dos fluxos de Investimento Direto Externo (IDE) para as economias em desenvolvimento e em transi??o e saber se para a regi?o da Am?rica Latina e Caribe, esses mesmos determinantes se mant?m ou n?o. Para dar apoio ? parte emp?rica do trabalho, o cap?tulo dois, que est? dividido em duas se??es, iniciou apresentando a evolu??o te?rica das principais abordagens sobre o IDE compreendendo a Teoria da Organiza??o Industrial de Hymer (1976), a Teoria da Internaliza??o de Buckley e Casson (1976), a Teoria do Ciclo do Produto de Vernon (1966), a Teoria Ecl?tica de Dunning (1988, 1993 e 2000) e a Nova Teoria do Com?rcio. E na segunda se??o do cap?tulo, foram revisados um total de vinte artigos emp?ricos com ?nfase nos determinantes dos fluxos de IDE para os pa?ses em desenvolvimento e em transi??o e para os pa?ses da Am?rica Latina e Caribe. No terceiro cap?tulo ser? apresentada a evolu??o dos fluxos mundiais de IDE com duas analises separadas: uma para os pa?ses em desenvolvimento e em transi??o e outra para os pa?ses da Am?rica Latina e Caribe. No quarto cap?tulo, utilizando uma metodologia de dados em painel, foram estimadas regress?es para uma ampla amostra composta por 118 pa?ses sendo 27 da Am?rica Latina e Caribe para o per?odo 1996-2011. Os resultados mostram que existem diferen?as nos fatores que determinam os fluxos de entrada de IDE. Dando evid?ncias de que enquanto nos pa?ses em desenvolvimento e em transi??o os principais determinantes s?o a busca por mercados (Market-seeking), e busca por efici?ncia (Efficiency-seeking). Nas economias da Am?rica Latina e Caribe prevalece apenas a busca por mercados (Market-seeking).

Made available in DSpace on 2016-04-28T20:12:53Z (GMT). No. of bitstreams: 1 2007- Thiago de Jesus Esteves.pdf: 760700 bytes, checksum: 9f3cc4ec678854dfa2be90d4ef0673c3 (MD5) Previous issue date: 2007-08-29 / Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico / The twentie century had begun to the latin-american contries with huge perspectives when we talk about changies in the economic models so far, that divided the contries into two blocks, on one side the industrialized contries and on the other side the manufacturer contries of raw material. When World War II finished, a period in which marked the end of about 30 years of crises and international conflicts, for the first time in history, the latin-american contries had na actual oportunity to put and end to a current model of International Labour Division. With this him, the UNO General Assembly approved the creation of the Economical Commission for Latin-America (ECLA) in 1948. In spite of the initial scepticism, the ECLA became the most important center of the estudies, analyses and diagnostic of the latin-american contries economical situations. So, it started to support different kinds of government of the region, implementine economical policies that cold guarantee its development, based on industrialization. With favorable international situation, even facine structural problems, the majority of the latin-american contries started to show a relative improvement relating to their economical development levels, due to the incredsing exportations.However, the 70 s was marked by lots of crises in many different fields, like politics, social, economical and military. These problematic areds reached the developed contries so much that they opened possibilities for the victory of the named Conservative Forces . It allowed a very important change in the target of the economical policies so far. Then, the well-known developmentism model fell down, in which the State owned a very relevant role therefore, it was adopted the neoliberalism , that in general lines released the markes of the state tutorship. The neoliberalism model started to be spread as a possible alternative to the other contries of the woeld as na encouraning way to its economical develoment. In this context, in 1989, a convetion took place in Washington D.C., the United States of America capital, and it was know as The Washington Consensus . In this agreement participated the north american congress and executive, lot of experts in latin-american issues, besides members of multilateral organism for credit and financing whicas lie in that renowned city, aiming for the discussion relating to a series of masures with political and economical purposes with a very clear neliberal point of view that could be adopted by the latin-american contries as a way of speedine very bad results motivated principally by na excessive interference of the state straight to the economy. By means of a brief biography survey, I m seeking in this text characterize historical, institutional, political and economical bases which since the 50 s try to contribute wich a solutionto the problem of the latin-america economical development. I m seeking to analyse and understand the models of the economical development proposed by the ECLA and the so called Washington Consensus to the region, wich by their own genesis constitute into two antagonic projects, since the former considers the State participation as an essential condition and the latter on the contrary intends a kind of economical development which is led by market, without the state interference. We come to a conclusion that both models demostred themselues ineffective in face of a great diversity of political, economical and cultural characteristics of the region. / A disserta??o busca analisar os modelos de integra??o regional que foram adotados nos pa?ses do continente americano sob duas perspectivas, a desenvolvimentista e a neoliberal. No que se refere ao modelo de integra??o desenvolvimentista, este tem como marco a aprova??o pela Assembl?ia Geral das Na??es Unidas, em 1948, da cria??o da Comiss?o econ?mica para a Am?rica Latina (CEPAL).Em rela??o ao modelo de integra??o regional sob a perspectiva neoliberal, este teve como marco a confer?ncia realizada em 1989, em Washington, capital dos Estados Unidos da Am?rica, que ficou conhecida como Consenso de Washington . Por meio de um levantamento bibliogr?fico, a presente disserta??o caracterizar as bases hist?ricas, institucionais, pol?ticas e econ?micas que desde a d?cada de 50 procuram contribuir com a solu??o do problema do desenvolvimento econ?mico da Am?rica Latina. Assim, a disserta??o se prop?e a analisar e compreender os modelos de desenvolvimento econ?mico proposto pela CEPAL e pelo chamado Consenso de Washington para a regi?o, que por sua pr?pria g?nese constituem em dois projetos antag?nicos, uma vez que o primeiro considera a participa??o do Estado como condi??o indispens?vel e o segundo ao contr?rio, pretende um modelo de desenvolvimento econ?mico capitaneado pelo mercado, sem a interfer?ncia estatal. Para atender este objetivo, s?o feitos estudos de caso sobre os modelos de integra??o regional adotados ou em processo de negocia??o nas Am?ricas, sob a perspectiva desenvolvimentista, a Associa??o Latino-Americana de Livre Com?rcio (ALALC), o Mercado Comum Centro-Americano e o Grupo Andino e no caso da perspectiva neoliberal, o Mercado Comum do Sul (Mercosul), o North American Free Trade Agreement (NAFTA) e o projeto de cria??o da ?rea de Livre Com?rcio para as Am?ricas (ALCA). A conclus?o da disserta??o ? de que ambos os modelos se mostraram ineficazes diante da diversidade de caracter?sticas pol?ticas, econ?micas e culturais da regi?o.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-02T14:59:36Z No. of bitstreams: 1 RodrigoSenneCaponeDissertacaoParcial2014.pdf: 1994575 bytes, checksum: 2d2e3ae518537731844fb9595bc1bd3a (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-02T14:59:57Z (GMT) No. of bitstreams: 1 RodrigoSenneCaponeDissertacaoParcial2014.pdf: 1994575 bytes, checksum: 2d2e3ae518537731844fb9595bc1bd3a (MD5) / Made available in DSpace on 2017-06-02T14:59:57Z (GMT). No. of bitstreams: 1 RodrigoSenneCaponeDissertacaoParcial2014.pdf: 1994575 bytes, checksum: 2d2e3ae518537731844fb9595bc1bd3a (MD5) Previous issue date: 2014-12-18 / The present dissertation is about International Tax Competition and its harmful effects, the role of International Organizations such as the Organisation for Economic Cooperation and Development ??? OECD and the Organized Civil Society in the fight against the damaging impacts of this international phenomenon. In a globalized era where technology plays a significant role, with the mobility of capital and the easy flow of investments, many tax systems are structured to offer benefits for non-resident investors, ???poaching??? other countries??? tax bases. The effects of these advantages offered are mostly harmful, since most taxpayers that take advantage of these harmful tax reducing schemes continue to utilize a particular country???s structure and the public services it offers, but end paying low or no taxes in these jurisdictions. The effects of these malpractices are very damaging to the global tax system, resulting in erosion that impairs the countries??? financial health and in many cases, it can also impact several countries??? social policies once they end up collecting fewer taxes that they should. These non-collected taxes could be invested in social programs to combat usual problems such as hunger, poor public health systems, security, education, and many others. And that is why the international community is discussing and researching this phenomenon trying to find ways that can lead to a harmonization of the international tax scenario, especially when the subject is harmful tax competition and its damaging effects. But not only Governments and International Organisms are involved in this cause. The Civil Society, through its organizations, has been working on these issues looking for better tax practices, normally directing more of their attention to the situation of poorer countries, since they have more difficulties in addressing these issues due to their lack of resources both to fight the harmful tax competition and to research solutions for it. One of the most active Civil Society???s Organization is the Tax Justice Network, which plays a significant in studying and publishing impactful reports on how the harmful tax practices affects countries??? economies, in an effort to achieve tax justice and fairness at a global level, alongside to dozens of others Civil Society???s Organizations spread around the World. / A presente disserta????o trata sobre a concorr??ncia tribut??ria internacional e os seus efeitos prejudiciais, o papel de Organiza????es Internacionais como a Organiza????o para a Coopera????o e Desenvolvimento Econ??mico ??? OCDE e da sociedade civil organizada no combate aos efeitos prejudiciais desse fen??meno internacional. Numa era globalizada, onde a tecnologia possui grande destaque e com a mobilidade do capital e do facilitado fluxo de investimentos, muitos sistemas tribut??rios s??o estruturados para oferecer benef??cios para investidores n??o-residentes, prejudicando a base tribut??ria de outros pa??ses. Os efeitos desses benef??cios oferecidos s??o na sua grande maioria prejudiciais, vez que a maioria dos contribuintes que tiram vantagem desses esquemas prejudiciais de redu????o de tributos continuam a se utilizar da estrutura e servi??os p??blicos do pa??s no qual se encontram, por??m, pagando poucos ou at?? mesmo nada a t??tulo de tributos nessas jurisdi????es. Os efeitos dessas pr??ticas s??o demasiadamente prejudiciais para o sistema tribut??rio global, resultando em eros??es nas bases tribut??rias, prejudicando a sa??de financeira dos pa??ses e, em muitos casos, prejudicando tamb??m a agenda social do pa??s, vez que os mesmos acabam por coletar menos impostos, que por sua vez poderiam ser reinvestidos em programas sociais para combater problemas b??sicos como a fome, sa??de p??blica, seguran??a, educa????o etc. E ?? por isso que a comunidade internacional est?? discutindo e pesquisando esse fen??meno, com o fim de encontrar caminhos que possam levar ?? harmoniza????o do cen??rio tribut??rio internacional, em especial quanto ?? competi????o tribut??ria prejudicial e os seus efeitos danosos. Mas n??o s??o s?? os pa??ses e Organiza????es Internacionais que est??o envolvidos nessa causa. A sociedade civil organizada, tamb??m conhecida como terceiro setor, atrav??s das suas organiza????es, est?? engajada na busca de melhores pr??ticas tribut??rias, normalmente direcionando a sua aten????o a quest??es ligadas aos pa??ses mais pobres, devido a falta de recursos para combater a competi????o tribut??ria prejudicial e pesquisar formas de solucion??-la. Uma das organiza????es da sociedade civil mais ativas ?? a ???Tax Justice Network???, destacando-se no estudo e publica????o de impactantes relat??rios que mostram como as pr??ticas tribut??rias prejudiciais afetam a economia dos pa??ses, de forma a alcan??ar justi??a fiscal e justi??a a um n??vel global, ao lado de dezenas de outras organiza????es da sociedade civil espalhadas ao redor do globo.

Made available in DSpace on 2015-12-03T18:35:28Z (GMT). No. of bitstreams: 1 Isabel_Cristina_Barbosa_Pinheiro.pdf: 2622902 bytes, checksum: 749431cab43b468b437e27cb0f5a0567 (MD5) Previous issue date: 2014-01-24 / The Brazilian public health system is deficient and doesn't fully meet the needs of the population. As a result, the private health care market has grown in recent years, which has changed the role of the state from executive to regulator of that sector. Regulation includes tackling the economic and financial issue. Our study aimed to identify the behavior of financing strategies adopted by medical cooperatives and group medicines to meet the regulatory benchmarks of the supplementary health care sector in Brazil. The survey results show that the mandatory Guaranteeing Assets (Ativos Garantidores, AG), 1st regulatory moment, resulted in a significant increase of both the overall and the long term indebtedness indexes, which reveals the use of Third-party capital instead of Equity capital. Only the Medical Cooperatives featured increased Overall Indebtedness, which means that the Medical Cooperatives, unlike Group Medicines, are capitalized by third party funds rather than by Equity Capital. Both modalities adopted the strategy of increasing their long-term debt and reducing their short term debt (debt composition). With the introduction of the Health Guarantor Fund (Fundo Garantidor da Sa??de, FGS), 2nd regulatory moment, the Overall and Current Liquidity indexes decreased, showing that the goal of the FGS program to reduce financial guarantees and to improve working capital wasn't met. Medical Cooperatives managed to reduce their overall debt, whereas the overall debt of Group Medicines increased. We conclude that there was a balance between the Indebtedness indexes and Liquidity over the period and that operators who wish to remain in the market must comply with the rules, adapting and improving the quality of their management / A rede p??blica de sa??de no Brasil ?? prec??ria e n??o atende de forma plena ??s necessidades da popula????o. Consequentemente, o mercado privado de assist??ncia ?? sa??de tem crescido nos ??ltimos anos e com isso a fun????o do Estado vem se alterando, passando de executor para regulador deste setor de atividade. Um alvo da regula????o ?? a quest??o econ??mico-financeira. Nesse sentido, este trabalho tem como objetivo identificar o comportamento das estrat??gias de financiamento adotadas pelas cooperativas m??dicas e medicinas de grupo frente aos marcos regulat??rios do setor de sa??de suplementar no Brasil. Os resultados da pesquisa indicam que com a obrigatoriedade dos Ativos Garantidores - AG, 1?? momento regulat??rio, os ??ndices de Endividamento, tanto geral quanto de longo prazo tiveram um aumento significativo, o que indica a utiliza????o de Capital de Terceiros ao inv??s do Capital Pr??prio. Observou-se que apenas as Cooperativas M??dicas apresentaram um aumento no Endividamento Geral. Isso indicou que as Cooperativas M??dicas, diferentemente, das Medicinas de Grupo, se capitalizaram com recursos de terceiros ao inv??s do Capital Pr??prio. Notou-se que ambas as modalidades adotaram a estrat??gia de aumentar a d??vida de longo prazo e reduzir as de curto prazo (composi????o do endividamento). Com a institui????o do Fundo Garantidor da Sa??de - FGS, 2?? momento regulat??rio, os ??ndices de Liquidez Geral e Corrente diminu??ram, indicando que a proposta do programa FGS, de reduzir as garantias financeiras e melhorar o capital de giro, n??o ocorreu. Observou-se que para as Cooperativas M??dicas o endividamento geral diminuiu e em contrapartida para as Medicinas de Grupo aumentou. Contudo, conclui-se que houve um equil??brio entre os ??ndices de Endividamento e Liquidez ao longo do per??odo e que para as operadoras se manterem no mercado ter??o que atender as regras, adaptando-se e melhorando a qualidade da sua gest??o