Submitted by Renata Lopes (renatasil82@gmail.com) on 2018-09-20T11:16:57Z No. of bitstreams: 1 marciaferreiraribeiro.pdf: 1954077 bytes, checksum: fcc7d75cac0d000ba601d25922c260a4 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-10-05T12:14:54Z (GMT) No. of bitstreams: 1 marciaferreiraribeiro.pdf: 1954077 bytes, checksum: fcc7d75cac0d000ba601d25922c260a4 (MD5) / Made available in DSpace on 2018-10-05T12:14:54Z (GMT). No. of bitstreams: 1 marciaferreiraribeiro.pdf: 1954077 bytes, checksum: fcc7d75cac0d000ba601d25922c260a4 (MD5) Previous issue date: 2018-08-01 / - / O trabalho descreve e analisa a evasão escolar no Bacharelado Interdisciplinar em Ciências Humanas da Universidade Federal de Juiz de Fora (BACH), para propor ações educacionais capazes de reduzi-la. São descritos dados sobre as trajetórias dos estudantes ingressantes, no período entre 2010 e 2017, especialmente daqueles que desistiram do curso antes de obter a diplomação, estabelecendo como recorte para a análise a geração 2013. A análise identifica os fatores associados à evasão, em função do perfil dos estudantes do curso, suas trajetórias e percursos formativos, dialogando com o referencial teórico que embasa as discussões sobre o tema. Ao final, são propostas medidas que contribuam com os gestores, especialmente a PróReitoria de Graduação (PROGRAD) e a Coordenação do curso, na construção de um conhecimento institucionalizado sobre esse fenômeno, de forma a auxiliar a sua redução. Foi feito um estudo de caso e de trajetórias, com metodologia qualitativa, estabelecendo como fonte de evidências o levantamento descritivo das trajetórias formativas dos estudantes. A evasão no ensino superior é um fenômeno complexo e multifatorial, que precisa ser investigado em seus fatores de influência. Os dados produzidos nesta pesquisa evidenciam a evasão de uma parte significativa dos estudantes do BACH. Além disso, assume-se, como hipótese, que a sua ocorrência possa estar relacionada a fragilidades presentes no momento da escolha pelo ingresso no curso, assim como à falta de um conhecimento sólido e abrangente, por parte da UFJF, sobre o que motiva os estudantes a evadirem. A partir destas reflexões, é proposto um Plano de Ação Educacional (PAE), formado por três ações. As duas primeiras ações visam atenuar as fragilidades presentes no momento de escolha pelo ingresso no BACH, enquanto a terceira tem como objetivo promover um conhecimento institucional abrangente e aprofundado dos perfis dos estudantes e das motivações para a evasão no curso. / This research describes and analyses the school evasion at the Interdisciplinary Bachelor Degree in Human Sciences from the Federal University of Juiz de Fora. Besides, this study aims to propose educational actions, with the objective to decrease that evasion. Firstly, there are described the data about the students, during the period between 2010 and 2017, especially about the ones who gave up on the course before the degree. For the analysis, it was focused on the 2013 generation. The study identifies the factors related to the evasion, through the students' profiles and academic paths, based on bibliography research. Finally, there are proposed measures to help the managers and the coordination to understand this phenomena, in a way that it is possible to reduce this reality. Therefore, it was made a case study, through qualitative methodology, establishing, as evidence sources, the descriptive study of the students' trajectories. As a result, the data produced during this research show the existence of students evasion at a significant part of this course. Besides, as hypotheses, it is thought that this reality may be related to the course chose and a lack of knowledge, by the university, related to the evasion motivations. Furthermore, based on this study, it was proposed an Educational Action Plan, constituted by three actions. The two first actions try to diminish the fragilities presented during the course choosing. The third one has the objective of promoting an institutional knowledge about the students profile and their motivations for the course evasion.

Orientador: Ana Archangelo / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Educação / Made available in DSpace on 2018-08-21T19:27:14Z (GMT). No. of bitstreams: 1 Guimaraes_SandraLopes_M.pdf: 1163194 bytes, checksum: b1342650adff68481803d40347e75837 (MD5) Previous issue date: 2012 / Resumo: Este trabalho apresenta um estudo de caso referente a uma experiência bem sucedida, realizada pelos professores e pela coordenação do curso Superior de Tecnologia em Mecatrônica Industrial do Instituto Federal de Santa Catarina (IF-SC), Campus Florianópolis, no período de março de 2007 a dezembro de 2009. A experiência, denominada Contrato de Trabalho Pedagógico, acontece a partir da Entrevista de Acolhimento, realizada no primeiro módulo desse curso, com cada novo aluno, individualmente. Ela faz parte de um conjunto de ações integradas no curso e no Instituto Federal de Santa Catarina (IF-SC). Estas ações dizem respeito a um projeto institucional de acesso, permanência e êxito escolar. Ao mesmo tempo em que busca entender os sentidos dados à Entrevista de Acolhimento e ao Contrato de Trabalho Pedagógico, pelos professores, no Curso da Mecatrônica, a partir de seu efeito na diminuição da "Evasão Escolar" nesse curso, esta pesquisa destaca a importância desse tema tanto pelo custo social da evasão como pela falta de produção acadêmica na área que supere as questões estatísticas/indicadores. A hipótese desta pesquisa é de que a relação que se estabelece entre professor e aluno, a partir da Entrevista de Acolhimento e do Contrato de Trabalho Pedagógico, pode ser analisada à luz da Psicanálise como sendo efeito de um laço transferencial. Ou seja, entendemos que os efeitos da Entrevista de Acolhimento e do Contrato de Trabalho Pedagógico para a diminuição do índice de evasão no curso podem ser explicados, ao menos parcialmente, a partir do conceito de transferência. / Abstract: This paper presents a case study of a successful experiment, which was carried out by professors and course coordinator of Technology in Industrial Mechatronics Course at the Federal Institute of Santa Catarina (IF-SC), Campus Florianópolis, from March 2007 to December 2009. The experiment, which was called the Educational Contract Work, it occurs from the acceptance interview, held from the first module of this course, with each new student individually. It is part of a set of integrated actions in the course of Industrial Mechatronics at the Federal Institute of Santa Catarina. These actions relate to a project of institutional access, retention and academic success. At the same time it seeks to understand the meanings of the acceptance interview and Educational Contract Work, by the professors in the Course in Mechatronics, from its effect in reducing the "Dropouts" in this course, in addition this research highlights the importance of this issue by both the social cost of school evasion and the lack of academic researches in the area that exceeds statistical issues / indicators. This research hypothesis is that the established relationship between professors and students by the acceptance interview and the educational contract work can be analyzed in light of psychoanalysis as an effect of transference bond. Thus, we understand that the effects of acceptance interview and the contract work for decreasing the dropout rate in the course can be explained, at least partially, from the concept of tranference. / Mestrado / Psicologia Educacional / Mestre em Educação

Made available in DSpace on 2014-08-20T13:47:52Z (GMT). No. of bitstreams: 1 Rogeria Aparecida Garcia_Dissertacao.pdf: 1590553 bytes, checksum: 6dad56b52c6423ceb47b3a6262e4e5f5 (MD5) Previous issue date: 2013-05-03 / The research presents a study about the evasion of young people and adults from classes in the early years of EJA (young and Adults education). The chose to search this phenomenon is the result of several studies processes in the researcher groups MovSE (social movements, public school and Popular Education) e FePráxiS (philosophy, education and Social praxis) of Education College, Federal University of Pelotas. In the process there was the identification of the theme relevance in Brazilian educational scene and the education recognition of young and adult as a problem that marks the history of education in Brazil and in Pelotas with regard to the schooled teaching. The theoretical and methodological benchmark, in a qualitative base, aligns the dialectics Materialist Historical prospect. We opted for a case study accomplished in an outskirts school of Pelotas city. The data collection strategies were observations and interviews, in 2012, with the directive team (principal and pedagogical coordinator) and two teachers of early years classes in EJA. 24 students who left school in the 2009, 2010 and 2011 years, were also interviewed in their homes. For analysis, the systematization considered the average age, occupation / job, gender, ethnic and origin in relation to urban and rural areas. Among the dropout causes, the research concluded that macros social factors directly affect the basic subsistence conditions and life maintenance protrude to the micros social factor, relationship didactic-methodological: Brazilian schools are included in an excluder system that expels the young and adults from school, also because of the dropout, denying the right of access to knowledge historically produced by humanity. / A pesquisa apresenta um estudo sobre a evasão de pessoas jovens e adultas das classes dos anos iniciais da EJA. A opção por pesquisar tal fenômeno é resultado dos processos de estudos nos grupos de pesquisa MovSE (Movimentos Sociais, Escola Pública e Educação Popular) e FePráxiS (Filosofia, educação e Práxis Social), da Faculdade de Educação, da Universidade Federal de Pelotas. No processo houve a identificação da relevância do tema no cenário educacional brasileiro e o reconhecimento da educação de jovens e adultos como um problema que marca a história da educação no Brasil e em Pelotas, no que se refere ao ensino escolarizado. O referencial teórico-metodológico, de base qualitativa, alinha-se a perspectiva Materialista Histórica Dialética. Optou-se por um estudo de caso realizado em uma escola da periferia do município de Pelotas. As estratégias de coletas de dados foram observações e entrevistas realizadas, em 2012, com a equipe diretiva (diretora e coordenadora pedagógica) e duas professoras das turmas dos anos iniciais da EJA. Também foram entrevistados, em suas residências, 24 alunos que abandonaram os estudos nos anos de 2009, 2010 e 2011. A sistematização, para fins de análise, considerou a faixa etária, ocupação/trabalho, gênero, etnia e origem em relação ao urbano e rural. Dentre as causas da evasão, a pesquisa concluiu que os fatores macrossociais, que influenciam diretamente nas condições básicas de subsistência e manutenção da vida se sobressaem aos fatores microssociais, relação didático-metodológica: a escola brasileira está incluída em um sistema excludente que expulsa os jovens e adultos da escola, também pela evasão, negando-lhe o direito de acesso ao conhecimento historicamente produzido pela humanidade.

Name of the thesis: Fight against tax evasion Fight against tax evasion has become an all-society and mainly international problem. The task of this thesis is to approach the issue of tax evasion and give analysis of current legislation and measures combating the perpetration of tax evasion in the Czech Republic and abroad. This thesis seeks, inter alia, to describe how the international community, including the Czech Republic, handles with increasingly complex issue of tax evasion and to evaluate effective but also intended measures and their actual importance in connection with fight against tax evasion. The thesis is in addition to introduction and conclusion divided into four chapters. The first chapter of the thesis describes the basic definitions related to taxes and tax system in general. The second chapter deals with the term tax evasion, the causes of its occurrence and its consequences. This chapter also defines the terms closely related to tax evasion, i.e. tax havens and grey economy. The third chapter presents different types of tax evasion in the Czech Republic, with a deeper analysis of value added tax, consumption tax and income tax. The fourth chapter is the most important part of the thesis. It deals with measures taken in order to combat tax evasion in the USA, Organization for...

This master's thesis is concerned with an issue of the crime of Evasion of Alimony Payments under s. 196 of the Criminal Code. Next to this primary provision is this issue included in the next following provisions of the Criminal Code, namely under s. 196a of the Criminal Code, regulating still relatively new provision of punishment, and under s. 197 of Criminal Code, special provision relating to Effective Repetance. The main aim of this thesis is a comprehensive explanation of all aspects of this crime, increased attention has been paid to potential decriminalization or partial legal regulation of this crime into the future. Purpose of the crime of Evasion of Alimony Payments is interest of the society of proper fulfilment of the statutory duty to maintain subsistence between the family members. With the reference to appearing of this crime entirely in connection with evasion of the statutory duty to maintain subsistence toward the childern, emphasis was put on this part of issue during the writing this thesis. This master's thesis is divided into 12 chapters, introduction and conclusion. Special attention is given to the essential aspects and decription of this crime, hist short analysis of the criminological aspects and historical evalution of this crime in the first three chapters of the...

Pneumocystis species are opportunistic fungal pathogens that cause severe pneumonia in immunocompromised hosts, including AIDS patients. Pneumocystis species have a biphasic life cycle consisting of single-nucleated trophic forms and ascus-like cysts. Both stages live within the host, and, thus, must contend with threats from the host immune system. The cyst cell wall β-glucans have been shown to stimulate immune responses in lung epithelial cells, dendritic cells and alveolar macrophages. Little is known about how the trophic life forms, which do not have a fungal cell wall, interact with immune cells. In this study, the immune response to the life cycle stages of Pneumocystis murina was evaluated. Here, we report differences in the immune response of immunocompetent mice to the trophic and cystic life cycle stages of P. murina. Upon infection with purified trophic forms, wild-type adult mice developed a delayed innate and adaptive immune response compared to inoculation with the normal mixture of trophic forms and cysts. Cysts, but not trophic forms, stimulated Th1-type responses in the lungs of infected mice. Surprisingly, trophic forms are sufficient to generate protective adaptive responses, leading to clearance in immunocompetent mice. We report that CD4+ T cells primed in the presence of trophic forms are sufficient to mediate clearance of trophic forms and cysts. In addition, primary infection with trophic forms is sufficient to prime B cell memory responses capable of clearing a secondary infection with Pneumocystis following CD4+ T cell depletion. While trophic forms are sufficient for initiation of adaptive immune responses in immunocompetent mice, infection of immunocompromised RAG2-/- mice with trophic forms in the absence of cysts does not lead to the severe weight loss and infiltration of innate immune cells associated with the development of Pneumocystis pneumonia. Dendritic cells screen the alveolar spaces for pathogens, and are in a prime position to initiate the immune response against lung pathogens, including Pneumocystis. Our data demonstrate that trophic forms broadly dampen the ability of dendritic cells to respond to pathogen-associated molecular patterns. Bone marrow-derived dendritic cells were stimulated with trophic forms, a mixture of trophic forms and cysts, and various other inflammatory materials, including β-glucan. Trophic forms inhibited multiple components involved in antigen presentation by dendritic cells, including secretion of inflammatory cytokines and expression of MHC class II and costimulatory molecules on the cell surface. Furthermore, trophic forms suppressed or failed to induce the expression of multiple genes related to activation and maturation in dendritic cells. Dendritic cells silenced by trophic forms are unable to induce CD4+ T cell responses. These data suggest that immune evasion by trophic forms is dependent on the suppression of innate responses, and the development of adaptive immunity represents a “point of no return” at which the trophic forms are no longer able to escape clearance.

Cette thèse étudie la question des incitations dynamiques des agents économiques à frauder. Le premier chapitre introduit un modèle dynamique de fraude fiscale afin d’étudier l’impact de l’audit rétroactif sur le respect des obligations fiscales des agents économiques.Il permet de montrer qu’un accroissement de la période de prescription entraîne une diminution de la fraude fiscale et de déterminer le montant des recettes fiscales attendues par l’autorité fiscale pour différentes politiques d’audit. On établit que les audits rétroactifs génèrent des recettes fiscales espérées supérieures à celles des audits statiques. Le deuxième chapitre propose une approche théorique et expérimentale des incitations dynamiques des agents économiques à frauder. Les résultats expérimentaux confirment les prédictions théoriques : un accroissement de la période de prescription implique une augmentation des déclarations de revenus des agents. Le dernier chapitre introduit une deuxième étude expérimentale en laboratoire, dans le but de comparer l’efficience des deux politiques d’audit fiscal : l’audit rétroactif et l’audit statique (restreint à la période courante). Le principal résultat suggère que les politiques d’audit rétroactif sont plus efficaces pour réduire la fraude fiscale que les politiques d’audit statique fondées sur des fréquences d’audit élevées. / This thesis studies taxpayers' dynamic incentives to evade taxes. The first chapter introduces a dynamic model of tax evasion. We prove that higher limitation periods increase tax compliance. We also determine the expected tax revenues generated by retroactive and static auditing policies, with respect to the levels of tax rates and expected discounted penalties. We obtain that retroactive auditing generates higher expected tax revenues than static auditing. The second chapter provides theoretical and experimental evidence about subjects' incentives to evade taxes, with respect to a retroactive inspection policy. Our experimental results confirm theoretical predictions, i.e. higher limitation periods increase agents' compliance. The third chapter introduces a second laboratory experiment, in order to compare the efficiency of two main audit schemes: retroactive versus static auditing. We find that retroactive auditing policies are more efficient in enhancing tax compliance, than policies of static auditing accompanied by high audit rates.

Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.

The thesis deals with individual  measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is  summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which are put into practice  against them in the Czech Republic.

The diploma thesis focuses on tax evasion in the context of corporate income tax. The first chapter describes the actual tax system in the Czech Republic and introduces the changes that have occurred since 2014. Following chapter describes the structure of the corporate income tax. Shows basic techniques for transforming operating result to the tax base and then adjustment of tax base through tax allowances and deductions. The reader will also read about the tax rates, tax credits and advance tax. The third chapter introduces two important terms: tax optimization and tax evasion. The aim of the fourth chapter is to demonstrate the areas in which taxpayers may tax evasion. These areas are mainly depreciations, reserves, repairs, technical evaluation and others. Text first describes legislative regulations, contains practical illustration for example from judgments of the Supreme Administrative Court. As the fight against tax evasion can not be solved only in one country, it is necessary international cooperation, which is briefly explained in the last chapter. It introduces with present and future plans to combat this illegal activity not only within the European Union but also in other international organizations.