Submitted by Ricardo Cedraz Duque Moliterno (ricardo.moliterno@uefs.br) on 2018-01-31T22:23:40Z No. of bitstreams: 1 DISSERTA??O_MYRIAN.pdf: 5111273 bytes, checksum: a33484aa4209dab87b6a23237e695e88 (MD5) / Made available in DSpace on 2018-01-31T22:23:40Z (GMT). No. of bitstreams: 1 DISSERTA??O_MYRIAN.pdf: 5111273 bytes, checksum: a33484aa4209dab87b6a23237e695e88 (MD5) Previous issue date: 2017-08-31 / The reorganization of rural space is a process triggered by the interaction of multiple agents, including the State, small farmers and formal organizations (associations and cooperatives). In this process, public policies assume a central role when they are constituted as State action that focuses directly on certain categories and may incite changes. In Brazil, the redirects in public policies for agriculture, especially since 2003, were responsible for promoting the creation of new forms of action or restructuring existing ones. In this year there was the creation of the Food Acquisition Program (PAA), and in 2009, with Law No. 11,947 / 2009, there is a modification in the National School Feeding Program (PNAE), by establishing to the states and counties the obligation to allocate , at least 30% of its resources for the purchase of foodstuffs of small farmers or their organizations. The actions of the programs begin to share the same purposes in seeking to guarantee the human right to food and to strengthen the small production through the direct purchases of their products. Hence, the objective of the research is to analyze the spatial reorganization of the rural properties of the cooperative from the implementation of the Food Acquisition Program and the National School Feeding Program in the municipality of Amargosa/BA. The research pointed out that the implementation of the PAA and the PNAE resulted in the consolidation of the partnership between the public authority and the Family Farming Cooperative and Solidarity Economy of the Jiquiri?? Valley (COOAMA), which raised important place of sale of the products. The actions of the programs propel the spatial reorganization of the properties by promoting important interventions in the systems of objects and in the systems of actions that condescend the production of the space. In addition, although the implementation presents some challenges, it has allowed the valorization of the small farmers, minimizes the action of the middlemen, the prices practiced are in line with the local reality and contributes to assure the Food and Nutritional Security of the individuals that are benefited with the acquired foods. / A reorganiza??o do espa?o rural ? um processo desencadeado atrav?s da intera??o de m?ltiplos agentes, dentre os quais, o Estado, os pequenos agricultores e as organiza??es formais (associa??es e cooperativas). Nesse processo, as pol?ticas p?blicas assumem um papel central ao constitu?rem-se como a??o do Estado que incide diretamente em determinadas categorias podendo incitar mudan?as. No Brasil, os redirecionamentos nas pol?ticas p?blicas para a agricultura, sobretudo a partir de 2003, foram respons?veis por promover a cria??o de novas formas de atua??o ou reestruturar as j? existentes. Nesse ano ocorreu a cria??o do Programa de Aquisi??o de Alimentos (PAA) e, em 2009, com a Lei N? 11.947/2009, houve uma modifica??o no Programa Nacional de Alimenta??o Escolar (PNAE), ao instituir aos estados e munic?pios a obrigatoriedade de destinarem, no m?nimo, 30% dos seus recursos para a aquisi??o de g?neros aliment?cios dos pequenos agricultores ou de suas organiza??es. As a??es dos programas passam a comungar dos mesmos prop?sitos ao buscar garantir o direito humano ? alimenta??o e fortalecer a pequena produ??o atrav?s das compras diretas dos seus produtos. Da? o objetivo da pesquisa consistir em analisar a reorganiza??o espacial das propriedades rurais dos cooperados a partir da implementa??o do Programa de Aquisi??o de Alimentos e do Programa Nacional de Alimenta??o Escolar no munic?pio de Amargosa/BA. A pesquisa apontou que a implementa??o do PAA e do PNAE ocasionou na consolida??o da parceria entre o poder p?blico e a Cooperativa de Agricultura Familiar e Economia Solid?ria do Vale do Jiquiri?? (COOAMA) o que suscitou rebatimentos importantes para os cooperados que perpassam o ?mbito da comercializa??o dos produtos. As a??es dos programas propulsionam a reorganiza??o espacial das propriedades por promoverem importantes interven??es nos sistemas de objetos e nos sistemas de a??es que condescendem a produ??o do espa?o. Ademais, apesar da implementa??o apresentar alguns desafios, tem permitido a valoriza??o dos pequenos agricultores, minimiza a a??o dos atravessadores, os pre?os praticados condizem com a realidade local e contribui para assegurar a Seguran?a Alimentar e Nutricional dos indiv?duos que s?o beneficiados com os alimentos adquiridos.

Submitted by Jadson Francisco de Jesus SILVA (jadson@uefs.br) on 2018-01-23T22:17:43Z No. of bitstreams: 1 DISSERTA??O - JOELIA ok.docx: 16960609 bytes, checksum: 0ad0995dcb318fbd143c0417841499c3 (MD5) / Made available in DSpace on 2018-01-23T22:17:43Z (GMT). No. of bitstreams: 1 DISSERTA??O - JOELIA ok.docx: 16960609 bytes, checksum: 0ad0995dcb318fbd143c0417841499c3 (MD5) Previous issue date: 2016-05-03 / The rural reorganization stems from the actions carried out by different actors with specific interests and goals. In this sense, the state is one of the agents, together with farmers, associations, trade unions, social movements, whose actions cause repercussions in various dimensions of rural from the moment that institutionalizes and implements public policy. By Law No. 11.947 / 2009, the Brazilian State undertook to states and municipalities the obligation intended, at least 30% of funds transferred by the National Fund for Education Development (ENDF), to purchase the small farmer products and their organizations that will be used for School Feeding. The insertion of the small farmer in the National School Feeding Programme (PNAE), as supplier of agricultural genres, is a Brazilian state action geared specifically for rural segments most vulnerable by the import substitution industrialization process. In Santo Antonio de Jesus, Community Sapucaia, through the Association of farmers, sought means of insertion in the program, achieving the feat in 2014 and 2015. The repercussions of this action have resized the objects and actions systems to the point of occasioning a productive reorganization of rural properties inserted in the PNAE. This finding was obtained from this research that aimed to analyze the spatial organization of farms of small farmers in the Sapucaia community from the insertion of the Association in the PNAE in Santo Antonio de Jesus, Bahia. It is considered that the inclusion in the program allows farmers to market their products for a value consistent with the market, decreases the middleman role of action, ensures a fixed income per year and contributes to the enhancement of local agriculture / O processo de reorganiza??o do espa?o rural decorre das a??es realizadas por diferentes agentes com interesses e objetivos espec?ficos. Nesse sentido, o Estado ? um dos agentes, em conjunto com os agricultores, as associa??es, os sindicatos, os movimentos sociais, cujas a??es provocam rebatimentos em v?rias dimens?es do rural a partir do momento em que institucionaliza e executa as pol?ticas p?blicas. Atrav?s da Lei N? 11.947/2009, o Estado brasileiro incumbiu aos estados e munic?pios a obrigatoriedade de destinarem, no m?nimo, 30% dos recursos repassados pelo Fundo Nacional de Desenvolvimento da Educa??o (FNDE), para compra de produtos do pequeno agricultor e suas organiza??es que ser?o destinados a Alimenta??o Escolar. A inser??o do pequeno agricultor no Programa Nacional de Alimenta??o Escolar (PNAE), como fornecedor de g?neros agr?colas, ? uma a??o do Estado brasileiro voltada especificamente para os segmentos rurais mais fragilizados pelo processo de industrializa??o por substitui??o de importa??o. No munic?pio de Santo Ant?nio de Jesus, a Comunidade da Sapucaia, atrav?s da Associa??o de agricultores, buscou meios de inser??o no programa, alcan?ando o feito em 2014 e 2015. Os rebatimentos dessa a??o t?m redimensionado os sistemas de objetos e os sistemas de a??es ao ponto de ocasionarem uma reorganiza??o produtiva das propriedades rurais inseridas no PNAE. Tal constata??o foi obtida com a realiza??o desta pesquisa que objetivou analisar a reorganiza??o espacial das propriedades rurais dos pequenos agricultores da comunidade da Sapucaia a partir da inser??o da Associa??o no PNAE no munic?pio de Santo Ant?nio de Jesus-BA. Considera-se que a inser??o no programa permite ao agricultor comercializar seus produtos por um valor condizente com o do mercado, provoca a redu??o da a??o do papel do atravessador, assegura uma renda fixa ao ano e contribui na valoriza??o da agricultura local.

Made available in DSpace on 2015-12-03T18:35:33Z (GMT). No. of bitstreams: 1 Renata_Joyce_Theodoro.pdf: 1357930 bytes, checksum: 54705fca8944a34b97e4748ffab125f9 (MD5) Previous issue date: 2014-04-17 / The research objective is to determine the tax advantage of the goodwill in the corporate restructuring operations and its relevance in decision making by businesses. The research methodology is classified qualitatively and quantitatively; the first held by the literature and document review; effected by the second crossing of the information collected. With the combination of these techniques was possible to achieve the research objective. Most of the improper use of tax goodwill in corporate restructuring operations has been identified by the amount of tax credit released on assessments due by practitioners and companies planning abusive. However, this credit also reveals the importance of the use of goodwill in these operations if it were representative of a tax elision economy. The feared extinction of goodwill did not occur, but their deduction was maintained only for transactions that occurred between unrelated parties. / O objetivo da pesquisa ?? apurar o aproveitamento tribut??rio do ??gio nas opera????es de reorganiza????o societ??ria e a sua relev??ncia na tomada de decis??o pelas empresas. A metodologia da pesquisa ?? classificada qualitativa e quantitativamente; a primeira realizada pela revis??o bibliogr??fica e documental; a segunda efetivada pelo cruzamento das informa????es coletadas. Com a combina????o dessas t??cnicas foi poss??vel atingir o objetivo da pesquisa. Na sua maioria, o aproveitamento tribut??rio indevido do ??gio nas opera????es de reorganiza????o societ??ria foi identificado pelo montante de cr??dito tribut??rio lan??ado em autua????es e devido pelas empresas praticantes de planejamentos abusivos. Em contrapartida, referido cr??dito tamb??m revela a import??ncia do aproveitamento do ??gio nessas opera????es se fosse representativo de uma economia elisiva tribut??ria. A temida extin????o do ??gio n??o ocorreu, mas sua dedu????o foi mantida apenas para as opera????es ocorridas entre partes independentes

Made available in DSpace on 2015-03-03T15:15:23Z (GMT). No. of bitstreams: 1 AntonioMF.pdf: 5580410 bytes, checksum: cf8e01854d7d827d05dd7a75902c3375 (MD5) Previous issue date: 2008-07-11 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / Difusive processes are extremely common in Nature. Many complex systems, such as microbial colonies, colloidal aggregates, difusion of fluids, and migration of populations, involve a large number of similar units that form fractal structures. A new model of difusive agregation was proposed recently by Filoche and Sapoval [68]. Based on their work, we develop a model called Difusion with Aggregation and Spontaneous Reorganization . This model consists of a set of particles with excluded volume interactions, which perform random walks on a square lattice. Initially, the lattice is occupied with a density p = N/L2 of particles occupying distinct, randomly chosen positions. One of the particles is selected at random as the active particle. This particle executes a random walk until it visits a site occupied by another particle, j. When this happens, the active particle is rejected back to its previous position (neighboring particle j), and a new active particle is selected at random from the set of N particles. Following an initial transient, the system attains a stationary regime. In this work we study the stationary regime, focusing on scaling properties of the particle distribution, as characterized by the pair correlation function ?(r). The latter is calculated by averaging over a long sequence of configurations generated in the stationary regime, using systems of size 50, 75, 100, 150, . . . , 700. The pair correlation function exhibits distinct behaviors in three diferent density ranges, which we term subcritical, critical, and supercritical. We show that in the subcritical regime, the particle distribution is characterized by a fractal dimension. We also analyze the decay of temporal correlations / Na Natureza ? muito comum ocorrerem processos de difus?o. Muitos sistemas complexos, tais como: col?nias microbianas, agregados coloidais, difus?o de fluidos e migra??es populacionais, s?o compostos de um n?mero muito grande de unidades similares que formam estruturas fractais. Recentemente, um novo estudo destes sistemas foi introduzido por Filoche e Sapoval [68]. Baseado neste trabalho, n?s desenvolvemos um modelo chamado "Difus?o com Agrega??o e Reorganiza??o Espont?nea". Este modelo consiste em um conjunto de part?culas que interagem por meio da exclus?o de volume quando realizam caminhadas aleat?rias em uma rede quadrada. Inicialmente, a rede ? preenchida com uma densidade p = N/L2 de part?culas distribu?das em posi??es distintas escolhidas aleatoriamente. Uma das part?culas ? escolhida ao acaso para se tornar uma part?cula ativa. Esta part?cula executa caminhadas aleat?rias at? visitar um s?tio ocupado por uma part?cula j. Quando a part?cula ativa salta sobre o s?tio ocupado pela part?cula j ? re etida e retorna para a posi??o anterior, e uma nova part?cula ativa ? escolhida aleatoriamente no conjunto de N part?culas contidas na rede. Ap?s um transiente, o sistema alcan?a um regime estacion?rio. Neste trabalho, n?s estudamos este regime estacion?rio, atentando para as propriedades de escala da distribui??o de part?culas que ? caracterizada por uma fun??o de correla??o de pares ?(r). Em seguida, calculamos a m?dia sobre uma sequ?ncia de configura??es geradas nesse regime, usando sistemas de tamanhos L igual a 50, 75, 100, 150, . . . , 700. A fun??o de correla??o de pares exibe comportamentos distintos em tr?s regimes diferentes de densidades, que n?s definimos como regime subcr?tico, cr?tico e supercr?tico. N?s mostramos que no regime subcr?tico, a distribui??o de part?culas ? caracterizada por uma dimens?o fractal. N?s tamb?m analisamos o decaimento das correla??es temporais

Made available in DSpace on 2015-12-03T18:35:12Z (GMT). No. of bitstreams: 1 Adriano_da_Costa_Andrade.pdf: 1175815 bytes, checksum: 16b9a0577766cebffff52abbc3248678 (MD5) Previous issue date: 2010-03-29 / This thesis has the objective of highlighting the differences between the accounting aspects and the tax impacts under the circunstance of the negotiation of one company through the institute of the incorporation and / or division to replace the institut of the acquisition - purchase and sale. The granting of some fiscal concessions by the Federal Government was what initially motivated the use of these operations, in 1971 it was created the Commission of Fusion and Incorporation of Companies - COFIE - linked to the Ministry of Finance, in order to provide, coordinate and analyze such benefits. The reorganizations are operations of incorporation and / or division known by Americans as a business combination, which since the 90's, with the constant changes that are occurring in Brazil and in the world, has its contribution and importance increased by the benefits brought throught the operations, beyond being extremely relevant values. This research seeks to demonstrate that business organizations are using the incorporation of institutes and divisions to acquire other business endeavors, ie, using the legitimacy of the institution of reorganization for tax advantages, because in essence the operation is an acquisition - buying and selling - replaced by a corporate reorganization. Therefore, the methodology adopted will be the bibliographic research, which as collected through documental and empirical research, tried to highlight the legal aspects, legal doctrine, corporate, tax and accounting schools of merger, demerger and acquisition. The interpretation and analysis were based on the theoretical framework, based on the review of the literature relevant to the study, that was done through a case in a Brazilian petrochemical sector, in which was reorganized through the institute of incorporation, initiated in late 2007 and completed in mid-2009. The purpose was to demonstrate the economy tax through the not taxable income tax and contribution social over net proft through capital gains to shareholders of the merged company, to highlight, in the accounting theory, the question of the essence regarding the form and to make evident the different ways to account for each institute. / Esta disserta????o tem por objetivo evidenciar as diferen??as entre os aspectos cont??beis e os impactos tribut??rios quando a negocia????o de uma empresa se realiza atrav??s da reorganiza????o societ??ria por meio do instituto da incorpora????o - e/ou cis??o em substitui????o ao instituto da aquisi????o - compra e venda. A concess??o de alguns benef??cios fiscais pelo Governo Federal foi o que motivou, inicialmente, o emprego dessas opera????es; no ano de 1971 foi criada a Comiss??o de Fus??o e Incorpora????o de Empresas - COFIE, ligada ao Minist??rio da Fazenda, com a finalidade de conceder, coordenar e analisar tais benef??cios. As reorganiza????es societ??rias s??o opera????es de incorpora????o e/ou cis??o denominadas pelos norte-americanos como business combinations, que, a partir da d??cada de 90, com as constantes modifica????es que est??o ocorrendo no cen??rio brasileiro e mundial, vem tendo sua participa????o e import??ncia ampliadas pelos benef??cios trazidos ??s respectivas opera????es, al??m de serem valores relevantes. Nesta pesquisa, procura-se evidenciar que as organiza????es empresariais est??o utilizando os institutos da incorpora????o e cis??o para adquirir outros empreendimentos empresariais, ou seja, utilizando-se da licitude da instituto da reorganiza????o societ??ria para obter vantagens tribut??rias, por que na ess??ncia a opera????o ?? uma aquisi????o - compra e venda - substitu??da por uma reorganiza????o societ??ria. Para tanto, a metodologia adotada ser?? pesquisa bibliogr??fica; os dados da pesquisa ser??o coletados por meio de pesquisa documental e emp??rica, em que se procurou evidenciar os aspectos legais, jur??dicos doutrin??rios, societ??rios, tribut??rios e cont??beis dos institutos de incorpora????o, cis??o e aquisi????o. A interpreta????o e an??lise dos dados embasou-se no referencial te??rico, fundamentado na revis??o da literatura pertinente ?? ??rea de estudo, sendo a pesquisa feita mediante um estudo de caso em uma empresa brasileira do setor petroqu??mico, que se reorganizou por interm??dio do instituto da incorpora????o, iniciada no final de 2007 e conclu??da em meados de 2009. O prop??sito foi de demonstrar a economia tribut??ria por meio da n??o tributa????o do imposto de renda da pessoa jur??dica e a contribui????o social sobre o lucro l??quido atrav??s da tributa????o do ganho de capital aos acionistas da empresa incorporada, trazer ?? luz da Teoria Cont??bil a quest??o da ess??ncia sobre a forma e evidenciar as diferentes formas de se contabilizar cada instituto.