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No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) Previous issue date: 2018-06-25 / Esta dissertação visa elucidar as sanções aplicadas pelas autoridades brasileiras em resposta aos erros e às fraudes no uso do Acordo de Valoração Aduaneira nas atividades de importação. A narrativa é orientada por um caso real prático, que é utilizado no decorrer do trabalho para exemplificar, na prática aduaneira os efeitos dos assuntos abordados. Primeiro é apresentado o Acordo de Valoração Aduaneira e os seis métodos de valoração aduaneira previstos no acordo internacional. Em seguida, é feita a diferenciação entre o erro na aplicação do acordo e a fraude, classificando o primeiro como subvaloração e o segundo como subfaturamento. É realizada uma análise, sob a ótica do Direito Administrativo e Tributário Sancionador, para avaliar as sanções aplicáveis às duas práticas, comparando a prática brasileira com as previsões normativas contidas no Acordo de Valoração Aduaneira. Neste capítulo, ainda, é abordado o conflito entre as disposições contidas nas normas internas da Receita Federal do Brasil e o conteúdo do Acordo de Valoração Aduaneira, sob a ótica da hierarquia dos tratados na legislação tributária brasileira. No capítulo seguinte são apresentados os tipos penais de contrabando e descaminho e identificado qual deles é aplicável para as práticas de subvaloração e subfaturamento. O capítulo final consolida as críticas à legislação interna brasileira, terminando com uma proposta de lege ferenda para alteração dos dispositivos que não privilegiam a aplicação do AVA nos casos de valoração aduaneira nas importações. Neste contexto o presente trabalho tem como objetivo identificar se a aduana brasileira faz uso da normativa internacional para verificação do valor aduaneiro, se há diferença entre o subfaturamento e a subvaloração para fins de qualificação da conduta como criminosa ou não, quais as sanções administrativas e os tipos penais que atraem a subsunção da prática de subfaturamento, suas características e, por fim, sugerir alterações normativas de modo a esclarecer aos operadores do direito qual o procedimento a ser adotado pela aduana para verificação do valor aduaneiro e as sanções aplicáveis quando comprovada tal prática. A metodologia utilizada nas pesquisas envolveu consultas à jurisprudência e análise da legislação vigente e da rotina de atividades aduaneiras. Foi possível identificar a falta de correspondência da legislação aduaneira brasileira com os dispositivos do Acordo de Valoração Aduaneira, as diferenças entre subfaturamento e subvaloração, e também as consequências penais originadas destas práticas. / This work aims to explain how the Brazilian Customs Authorities have been imposing sanctions provided in the Customs Valuation Agreement (CVA) in response to both errors and frauds commited in import activities. The narrative is based on a real case, which is described herein to demonstrate how the issues at hand are addressed in customs practice. Firstly we begin by presenting the CVA and the six methods of customs valuation provided in the International Agreement, followed by an explanation on the distinction between errors and fraud, which designates the first as under-valuation and the second as under-invoicing. In the following chapter, we study the differences in approach to the sanctions from both a Brazilian Administrative and Tax Law perspective comparing the Brazilian practice with the legal rules contained in the CVA. The following chapter presents the criminal types of smuggling and import tax fraud as a means to identify which of them is applicable to under-valuation and under-invoicing practices. The final chapter further scrutinizes the Brazilian domestic legislation, culminating in the proposal of a new Bill of Law seeking to change the provisions that have an adverse impact on the application of the CVA to import customs valuation. In the context of the foregoing, the objective of this work is to identify whether the Brazilian customs use international regulations to determine the customs value; whether there is a difference between under-invoicing and under-valuation for the purposes of ascertaining the conduct as criminal or not; which administrative sanctions and criminal penalties should apply to the act of under invoicing; and finally, to suggest normative changes as means to clarify to the legal community the procedure to be adopted by the customs authority in determining the value of goods and the applicable penalties if an offense is committed. The methodology used in the research involved case law consultations and analysis of the current legislation and routine customs activities. It was possible to identify the lack of correspondence between the Brazilian Customs legislation and the provisions of the CVA, as well as the differences between under-invoicing and under-valuation and the criminal consequences resulting from these two practices.

My thesis addresses to matters of rising connectedness of Accounting and Information Technologies. It describes history of forms and techniques used in Accounting and also the possibilities and trends of Applied Informatics used nowadays in this field. The text accents to efforts of making the process of accounting more effective by reducing the cost, improving the quality and by shortening the time it can be done. The part of my thesis also mentions the level of regulation of the techniques used for processing the accounting from the point of view of national norms and also of International standards.

Although the e-Government was mentioned more frequently, especially because of data boxes, its origin dates back to 90th the 20th century. Then the first efforts to development of information systems began to connect various governmental offices. However, these efforts haven't been very successful. Subsequently, different e-Government services start developing and this is what the diploma thesis is about. First it outlines the progress of the e-Government. Then this thesis attempts to the e-Government services and also provides information about e-Government system in different countries. At the end there is described electronic data interchange, electronic invoicing and electronic archiving.

This thesis deals with modern ways of the book-keeping using ICT and accounting software evaluation. The first part of thesis focuses on the historical development of accounting forms and techniques, legal regulation and current trends related the book-keeping on the computer. The second part aims on evaluation of specific economic software FlexiBee.

This thesis deals with e-invoicing of payables. It describes the various ways the e-invoice can be obtained, in particular from the moment the e-invoice is transmitted in EDI format and invoice details are put on web sites up until the e-invoice is received in PDF forma via e-mail or the scanning of the invoice document with subsequent text extraction. It determines and sets out the legislative requirements of the electronic document, looks into the benefits and drawbacks of e-invoices and compares them with paper form. The thesis also explains the technical terminology related to e-invoicing (various types of document formats, international standards for encryption of electronic communication, electronic signature, etc.). Furthermore it outlines the use of data boxes for e-invoicing. The thesis includes in its last part a practical example of implementation process of e-invoicing in a particular company.

The purpose of this study is to address uncertainty for the implementation of functionality concerning invoice management in the context of the customer relationship management (CRM) system Salesforce by providing design guidelines. It is a qualitative research project that follows a user-centered design (UCD) approach. Seven themes covering perceived difficulties were identified from a diverse set of stakeholders. The themes were analysed in a workshop where two Salesforce developers used their expert judgment to address the themes with liable design suggestions. This was followed by a heuristic evaluation session where an external Salesforce developer evaluated compressed versions of the design suggestions, leading to a concluding proposal of guidelines: 1) Comprehensive error handling and feedback, 2) Modular architecture, 3) Clarify systems relationship and provide detailed information, 4) Group similar functionality according to user role and provide direct feedback, 5) Understand user needs and utilize data graphics 6) Provide transparency for errors when possible, and 7) Provide traceable documentation based on functionality and workflows.

Graduation theses named "Exchange exposition and exchange risk of production company" is focused on problems of management of exchange position and exchange risk in production company, which is under legislative The Czech Republic. Firstly the theses define basic terms, types of exchange operations, kinds of exchange exposition, internal and external methods of assuring of exchange risk. The practical part is focused on concrete solution of exchange position and ensuring exchange risk in the company Alfa CZ spol. s r. o..

An analysis of processes in a selected company and a proposal for possible improvement in selected processes was the main goal of this diploma thesis. The "order processing" process in chosen company was analysed and optimized within this goal. This process was mapped in detail according to the individual sub-processes inside the monitored process, and an analysis was performed, including measurement, identification of weak points and a proposal for solutions leading to the required optimization. Outputs that can be presented to the company management and might serve as an input for optimization of the monitored as well as other processes, are the contribution of the thesis.

The diploma thesis deals with accounting issues of property development. The main aim of the thesis is to determine why financial statements based on Czech accounting rules of some property developers are significantly different. Additionally this thesis define how various aspects of property development influence accounting. Theoretical knowledge is shown from practical side by using the example of a fictional case study.

Providing context behind customer feedback remains a challenge for company’s who rely on approaching Customer Experience (CX) through standardized Customer Satisfaction (CS) metrics like Net Promoter Score (NPS), Customer Satisfaction Score (CSAT), and Customer Effort Score (CES). Practical guidelines for monitoring CS throughout the customer journey are limited, creating a gap in academic research. This study addresses this gap by offering practical guidelines for CS, actionable insights, and alternative survey design strategies within the context of invoicing. Utilizing a Research-through-Design (RtD) approach guided by the Double Diamond design model, the study consists of four phases: Discover, Define, Develop, and Deliver. From a service design perspective using qualitative methods, the study acquires and analyzes both organizational and customer insights. Synthesized empirical findings emphasize the need for a more comprehensive approach that targets specific phases of the customer journey utilizing a more customer- centric approach, paving the way for alternative methods that reaches beyond just simply measuring CS. Introducing the concept of a personal companion, the study presents a dialogical approach where surveys are experienced as ongoing interactions rather mere tasks. By highlighting the importance of contextualization, alternative survey approaches, and a dialogical approach, this research aims to guide company’s in managing customer feedback strategies.