Orientador: Geraldo Di Giovanni / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-08T08:46:01Z (GMT). No. of bitstreams: 1 Silva_TiagoFalcao_M.pdf: 1575005 bytes, checksum: ba8a8c05d503fba829b12784394151e3 (MD5) Previous issue date: 2006 / Resumo: O lançamento e/ou ampliação de programas de transferência direta de renda, são considerados por inúmeros analistas como a principal inovação na política social brasileira nos últimos anos. No entanto, a experiência brasileira com programas desta natureza, é longa. Inicia-se em 1941, com o lançamento do abono família e amplia-se, ainda na década de 1970, com a instituição da Previdência Rural e da Renda Mensal Vitalícia. Não obstante, são as profundas reformas implementadas a partir da década de 1990, no arranjo institucional, na concepção dos programas e na definição dos recursos voltados, prioritariamente, para a população em situação de pobreza, que dão visibilidade ao tema. Esta dissertação tem como objeto de estudo o Sistema Federal de Proteção Social Brasileiro. Demonstra-se que as referidas reformas sofrem a influência da combinação de seis fatores: a Constituição de 1988; o reconhecimento da ineficácia de programas tradicionais; o reconhecimento de ¿novos¿ problemas na agenda governamental; a observação das experiências municipais e estaduais; a crise de financiamento do Estado; e o debate internacional sobre renda mínima. Percebe-se que o arranjo institucional proposto no Governo Fernando Henrique Cardoso, não resolveu os tradicionais problemas de fragmentação e superposição de objetivos, competências e público-alvo. Adicionalmente, verifica-se que os programas de transferência direta de renda têm uma base de financiamento frágil e incompatível com o tamanho e a complexidade dos problemas que pretendem enfrentar, permeados por grandes possibilidades de instabilidade e descontinuidade. Dentro das condições deste estudo, conclui-se que a proposta de unificação dos programas de transferência direta de renda, em execução no Governo Lula, surge como uma oportunidade impar de fortalecimento das ações sociais no sentido da consolidação de um Sistema Federal de Transferência Direta de Renda no Brasil / Abstract: Several analysts consider the launch and/or expansion of direct income transfer programs as the main innovation in the Brazilian Social Policy System in the recent period. However, Brazil has a long time tradition on the execution of such programs, which was initiated in 1941 when the abono familiar was launched and then enlarged in the 1970¿s with the implementation of the Rural Social Security and the Lifetime Monthly Grant. Notwithstanding, since the decade of 1990, greater visibility was given to the theme due to the significant reforms that were put into practice ¿ the institutional public arrangements; the conception of the programs and its resources allocation, prioritizing the low income population. This thesis aims at investigating the Brazilian Federal System of Social Protection. It attempts to demonstrate that the referred reforms were influenced by the combination of six major factors: the Constitution of 1988; the recognition of the inefficiency of traditional programs; the recognition of the existence of ¿new¿ problems in the governmental agenda; the observation of the states and districts experiences; the State funding crisis and the international debate about minimum income. It can be noticed that the institutional array employed by the government of the ex-President, Fernando Henrique Cardoso, did not solve traditional problems such as: fragmentation and overlapping of objectives, competences and targeted population. It can be verified that the programs have a fragile funding structure and are not compatible with the size and complexity of the problems they are intended to address, in addition to the fact that there are great possibilities of instabilities and discontinuities. This analysis comes to the conclusion that the proposal of the unification of the direct transfer income programs, which have been implemented by Lula's government, emerges as an unique opportunity for strengthening social actions in the sense of allowing the consolidation of a Federal System of Direct Income Transfer in Brazil / Mestrado / Economia Social e do Trabalho / Mestre em Desenvolvimento Econômico

M.Com. / The existence of a person is a prerequisite before any liability for tax can come into being. Some of the most successfultax avoidance schemes of the past few years have relied on this principle, but the legislator has now . apparently closed these loopholes by specifically bringing the trust and the deceased estate within the definition of a person as far as the taxability of these entities is concerned. The courts have, however, set the following general principles relating to the taxation of non-existent persons: (i) The existence of a person is an absolute prerequisite before liability for tax can come into being, nor can there be any representative taxpayer if there is no person to represent. (ii) An aggregate of assets and liabilities, although no legal persona, can to a limited extent take part in day to day economic activities. It is here argued that these principles may be applied to otherareas of the mercantile and private law, resulting in unforseen and beneficial consequences for the taxpayer. Section 35 of the Companies Act creates a possibility for a company to enter into contracts and acquire rights from these, even before being duly incorporated. The company, not being a legal persona before incorporation, would thus not be taxable on income it may receive or which may accrue to it up to the date of incorporation. At present, only two special tax court cases address the issue of pre-incorporation profits. Neither of the decisions handed down, however, reflects the above view, a situation which is highly unsatisfactory and supported by dubious authority. When proper consideration is given to the difference between a person professing to act as agent, and a person professing to act as trustee of a company not yet incorporated, the vesting of income andthe tax effects of retrospective contracts,it becomes clear thata real possibilityfor substantial tax savings does exist. South African writers on this subject are divided, some of them meekly accepting the present unsatisfactory situation, others acknowledging the obvious flaws in it, but declining to make definite suggestions as to how this issue should be approached. A human being becomes a legal persona at time of birth. The nasciturus fiction which stems from Roman law, provides that the rights to an inheritance are kept floating until birth of the nesduuus, to determine whether the nasciturus should share in the bequest. Depending on the interpretation of the legal effects of the nasciturus fiction, and the vesting of the right to income from the inheritance, there is a distinct possibility that liability for tax on income, until time of birth of the nasciturus, may altogether be avoided. Provisions similar to section 35 of the Companies Act and the nasciturus fiction also exist in foreign legal systems. It could, however, not be established how the tax implications resulting from the application of these legal fictions are accommodated within these systems.

Magister Artium - MA / An extensive literature review on child well-being has signified a dearth in relevant South African research on the current topic. It has been established that the interplay of hope, life satisfaction and income level exerts a great impact on the well-being of children. Hence, this study aims to investigate the relationship between hope and life satisfaction among children in low and middle income communities in Cape Town. More specifically, the study aims to ascertain the moderating effect of income level on the relationship between hope and life satisfaction. The 3P Model of Subjective Well-Being (SWB) was used as a theoretical position conceptualising this study. The model categorizes the components of subjective well-being under temporal states of the Past, the Present and the Prospect (future), and therefore proposes that we evaluate our lives across these temporal states. The study used secondary data from the Children’s Worlds: International Survey on Children’s Well Being (2012). Data was collected across all 12 year old participants, within each participating school, by means of purposive sampling, with a total of 1004 participants. The questionnaire administered, incorporated Huebner’s (1991) Student Life Satisfaction Scale (SLSS) and Snyder’s et al. (1997) Children’s Hope Scale. Data was analysed by means of correlational analysis and results revealed that there is a significant relationship between hope and life satisfaction for both low and middle income communities. The Process Tool for Moderation Analysis revealed that income level moderates the relationship between hope and life satisfaction. Moreover, this relationship appeared to be stronger for the low income group than for the middle income group. Hence, this finding suggests that hope has a more pronounced impact on life satisfaction for the low income group than for the middle income group.

Background: Low- and middle-income countries like South Africa carry the greatest suicide burden, with local general population suicide attempt rates of 2.9–22.7%, in comparison to 0.7–9% in international literature. Non-suicidal self-injury (NSSI) commonly co-occurs with suicidal behaviours and estimates range from 5.5% internationally to 19.4% in South Africa. As a subgroup of the general population, university students are at higher risk both of suicidal behaviours and NSSI (S/NSSI). Risk factors for S/NSSI include parenting style; however, very little is known about the relationship between parenting styles and S/NSSI in university students in the South African context. Objectives: In this dissertation we set out to perform a literature review relating to explanatory models and risk factors associated with S/NSSI and then proceeded to collect novel data from students at the University of Cape Town. This research study aimed to describe the rates of S/NSSI behaviours and to explore the relationship between the Baumrind parenting style typography and S/NSSI in university students. The study hypothesised that authoritative parenting would negatively correlate with S/NSSI. No a priori hypotheses were made about the other parenting styles investigated. Methods: In chapter 1, we performed a literature review of peer-reviewed publications on Pubmed, Psychinfo via EBSCOHost and MEDLINE via EBSCOHost identified through search terms that were relevant to the focus of the study. In chapter 2 novel data were collected. Students from all faculties at the University of Cape Town were invited to complete an anonymous, online electronic survey. Data collection included a socio-demographic questionnaire, Parenting Styles and Dimensions Questionnaire and Self-Harming Behaviours Questionnaire. Descriptive statistics quantified parenting styles, suicidal behaviours and NSSI. Spearman's correlation coefficients examined the association between parenting style and S/NSSI. Results: Literature review provided a topline review of explanatory models and risk factors associated with S/NSSI and identified relevant literature about parenting styles using the Baumrind typology. In the electronic survey of university students, the rate of suicidal attempts was 6.3% and of NSSI was 22.7%. Suicide threats, suicidal thoughts, and thoughts of dying were reported by 5.9%, 35.7% and 50.7% respectively. No significant differences were seen between male and female students. We observed no significant association between authoritative parenting and suicidal behaviours, but authoritative mothers and fathers were significantly associated with a history of NSSI. Both permissive mothers and fathers were associated with suicide attempts, threats, and thoughts, whereas only permissive mothers were associated with NSSI. Conclusion: This study replicated previously reported high rates of S/NSSI in South African university students in comparison to general population and international data. Contrary to our hypothesis, authoritative parenting style was positively correlated with NSSI, but not with suicidal behaviours. Further studies are warranted to examine parenting style, and permissive parenting, in particular, in relation to S/NSSI

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A computerized dairy herd simulation was developed to evaluate the economic impact of changing length of lactation relative to length of dry period in a dairy herd. It created weekly production for individual cows in a typical herd. Cows were dried off early if they were producing below a designated daily milk yield. They were replaced with fresh cows to produce more daily milk and increase profit while maintaining a constant number of cows in milk (98 to 102). A two by four factorial of dry off strategies was designed using rates of lactation decline of 6% and 8% and early dry off at 8, 13, 18, and 23 kg. Cows producing less than this for 2 wk consecutively were dried off. There were 100 cows in each herd and each of the eight scenarios was run 10 times (10 herds) for 80 herds total. Dry cow groups at 8, 13, 18, and 23 kg dry off were 14, 17, 23, and 32% of total herds, respectively. Average daily milk (kg) increased for the four dry kg: 30.4, 31.2, 32.3, and 33.7 kg/d per milking cow, whereas RHA decreased. Three different milk-feed income scenarios, (+20%, average, -20%) were combined with three dry cow costs, (+20%, average, and -20%). Nine combinations were analyzed statistically at each rate of decline. Net cash income changed $3561, $1571, and $-3051 from 8 to 13 to 18 to 23 kg dry kg under a normal economic situation. Net farm income under the same scenario changed $3170, $2945, and $-1154. Under the best economic situation, net cash income increased with each successive dry kg, $5086, $4248, and $921. Net farm income also increased by $4695, $5621, and $2819. Net cash income and net farm income were largest at 13 and 18 kg when milk-feed income was low and dry cow cost was high, the worst economy scenario. Only in the most optimistic economic situations does it appear practical for a dairy business to adopt early dry off beyond 13 kg/d per cow given the small gains and the yearly variability. Strategies of dry off at larger dry kg, although not greatly profitable, nevertheless were not extremely unprofitable either. / Master of Science

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Since 1926, Congress has granted substantial tax benefits to encourage U.S. citizens to accept employment positions abroad so that they might, in turn, support the export of U.S. goods and services. The purpose of this study was to determine whether changes in the taxation of foreign earned income have any effect on the presence of American employees in foreign countries. The results of prior studies disagree on whether the U.S. income tax law may be used as an incentive to encourage Americans to work abroad. The present research addressed this issue once more using an ex post facto analysis of changes in American employment abroad following two recent tax law changes--the Tax Reform Act (TRA) of 1976 and the Foreign Earned Income Act (FEIA) of 1978. Since employment data for Americans working abroad are not available, the annual number of passports issued to individuals traveling for business purposes was selected as a suitable surrogate. The first hypothesis tested was that American employment declined subsequent to the TRA. This hypothesis was divided into four sub-hypotheses, three of which were supported by the ensuing analysis. Therefore, it was concluded that American employment did decline as a result of the TRA. The second hypothesis stated that American employment abroad changed subsequent to the FEIA. This hypothesis was divided into two sub-hypotheses. The analysis supported both sub-hypotheses indicating that the presence of American workers abroad increased as a result of the FEIA. The third hypothesis also centered around the FEIA. Since the provisions of this act granted larger tax deductions to American employees residing in high-cost countries relative to those residing in low-cost countries, it was hypothesized that American employment in high-cost countries increased more than did American employment in low-cost countries subsequent to the FEIA. This hypothesis was divided into two sub-hypotheses, only one of which was supported by the analysis. No conclusion could be reached regarding hypothesis three. The overall conclusion of the study was that changes in U.S. income tax laws do affect the decisions of U.S. citizens to accept employment decisions abroad. / Ph. D.

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