Submitted by Nara Lays Domingues Viana Oliveira (naradv) on 2015-06-23T17:50:28Z No. of bitstreams: 1 marcelo.pdf: 9346349 bytes, checksum: 5ff2ba0d31a71c5302bd894ccd1a4521 (MD5) / Made available in DSpace on 2015-06-23T17:50:28Z (GMT). No. of bitstreams: 1 marcelo.pdf: 9346349 bytes, checksum: 5ff2ba0d31a71c5302bd894ccd1a4521 (MD5) Previous issue date: 2013-06-25 / Nenhuma / A Lei Federal 11.196/2005, conhecida como lei do bem, alcança um volume considerável de incentivos fiscais aos gestores que queiram investir em inovação tecnológica. Apesar desses benefícios estarem disponíveis às empresas, a análise do Relatório de Utilização de Incentivos Fiscais do MCTI, Ministério da Ciência, Tecnologia e Inovação de 2011, referente ao ano base de 2010, em comparação com 2009, denota que é crescente o número de organizações que são atraídas pelas isenções tributárias e aproveitamentos contábeis disponíveis, por volta de 38% (trinta e oito por cento), essa percentagem ainda é bastante acanhada em termos de Brasil, foram 875 (oitocentos e setenta e cinco) requerimentos encaminhados, com relevantes 236 (duzentos e trinta e seis) que não foram contemplados. O trabalho analisou as dificuldades e os ganhos de 10 (dez) empresas no Estado do Rio Grande do Sul, segunda região brasileira mais habilitada no Relatório do MCTI. Como metodologia foi utilizada o fenomenológico hermenêutico, com abordagem qualitativa e a coleta de dados, a partir de roteiro de entrevistas semiestruturadas em sintonia com a legislação nacional. Os resultados indicam que o governo deve melhorar a comunicação dos incentivos fiscais para projetos de inovação junto às empresas, pois existe grande dispersão na forma em que as empresas têm conhecimento sobre o acesso a Lei do Bem; existe grande número de profissionais de diferentes áreas que estão envolvidos, tanto no projeto quanto na interpretação da legislação. Sendo que as normas do programa geram dúvidas nas empresas, o que causa insegurança e faz com que abram mão de benefícios com receio dos projetos não serem aprovados e, consequentemente, glosados pela Receita Federal. Foi constatado também, que embora haja uma diminuição no ganho financeiro da operação com os projetos, pelo impacto das dificuldades legais, as empresas participantes têm outros projetos em andamento, por outras motivações. Por fim, através de exemplo prático se cotejam duas empresas: uma com incidência e outra sem incidência dos benefícios fiscais da Lei do Bem, visando facilitar a compreensão da instrumentalização do programa e dos resultados financeiros, em nível ótimo de aplicação. / Federal Law 11.196/2005, known as the “Good Law”, reaches a considerable amount of tax incentives to managers who want to invest in technological innovation. Despite these benefits are available to companies, the analysis of the 2011 Report on the Use of Fiscal Incentives MCTI, Ministry of Science, Technology and Innovation - for the base year 2010, compared with 2009 - denotes that a growing number of organizations who are attracted by tax breaks and the available financial advantages, around 38% (thirty-eight percent), this percentage is still quite shy in terms of Brazil. From the 875 (eight hundred and seventy-five) requests that were sent, 236 (two hundred and thirty-six) were not granted. The paper analyzes the difficulties and gains ten (10) companies in the State of Rio Grande do Sul, Brazil's second most qualified region according to the Report of the MCTI. The methodology used was the phenomenological hermeneutic method, with a qualitative approach, and collecting data from semi-structured interviews in line with national legislation. The results are that the government should improve the communication of tax incentives for innovation projects with companies, because there is great variation in the way which companies get to know about the Good Law, there is a large number of different professionals involved both in the project and in the interpretation of legislation, and the program rules raise doubts in the companies, which causes insecurity and leads them to relinquish benefits due to the fear that projects will not be approved and consequent disallowance by the IRS. It was also evidenced that although there is a decrease in financial gain with the projects due to the impact of legal difficulties, participating companies have other ongoing projects, but for other reasons. Finally, through practical example, we compare two companies, one with and one without the tax benefits of the Good Law, in order to better understanding how to exploit the program as well its the financial results in an ideal level of application.

The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.

The essence of the first part of this work (chapters 1, 2 and 3) lies in the brief introduction to the support for small and medium sized enterprises. After that follows presentation of key institutions (ministries, agencies, etc.) helpful during the process of obtaining support from national programmes. Except of basic services performed by given institutions, useful web links are also included. In the same way, particular European support programmes are presented. In the framework of second part (chapters 4, 5 and 6), backward bases are exemplified on the practical example of the company Strojírny Podzimek, Ltd. and their experiences. That case shows, what does the making use of the national support programmes mean practically. Likewise, business support from EU funds is described, namely on the case of company Frýdlantské strojírny Rasl a syn, Inc. Third part of this thesis (chapters 7 and 8) is making us familiar with resuming statistics about the amount of subsidies drawn from national programmes and from the EU funds. In both cases, brief forecasts of future development and approximate amounts of unused funds are stated.