São Marcos, no Rio Grande do Sul, caracteriza-se por sua participação no setor do transporte rodoviário de cargas, sendo o município brasileiro com maior número de veículos pesados por habitante. Este trabalho busca identificar os fatores que influenciam a tomada de decisão dentro desse ramo de negócios. Assim, são estudados quatro casos de profissionais da área. Esses indivíduos iniciaram sua trajetória na condição de empregados, passando em seguida para a fase de autônomos. No entanto, apenas dois deles prosperaram, tornando-se empresários; os outros dois retornaram à condição de empregados. O estudo também possibilitou identificar o nível de insatisfação dos empregados do setor na busca de um progresso dentro do mesmo, assim como observar o perfil de competência daqueles que chegam a implantar suas próprias organizações. Dessa forma, é possível formar um paralelo entre as experiências bem-sucedidas e as tentativas frustradas. Os dados foram levantados a partir de uma série de fontes de evidências como entrevistas, registros de arquivos e documentos dos personagens referidos. A análise desses dados leva à interpretação de dois fatores como fundamentais na tomada de decisões dos indivíduos que trabalham no transporte rodoviário de cargas: a intuição e a influência de outras pessoas que cercam os tomadores de decisão. Esses fatores reforçam a idéia da subjetividade dentro do processo administrativo. O trabalho possibilita a formação de um quadro de dados gerais a respeito do setor. Além disso, serve de referencial às atitudes de organizações públicas e privadas, de pessoas ligadas ao ramo e de jovens que pretendem entrar nesse universo de trabalho. / São Marcos, in Rio Grande do Sul, is characterized by its the significant shore in the road cargo transport sector, it is the Brazilian county with the largest number of heavy vehicles per inhabitant. The present research tries to identify the factors that influence decision-making in this business activity. Four case studies were developed with professional workers. These people have started their career as employees, later having become selfemployed. However, only two, out of the four become, becoming successful entrepreneurs. The other two went back to the condition of employees. Through the study it was also possible to identify the dissatisfaction levels of among employees in the sector, who look for professional development, as well as to observe the professional profile of those who reached of establishing their own companies. Therefore, it is possible to make a comparison between successful experiences and fruitless efforts in the field. Data were collected from several sources like interviews, file registers and documents of the referred people. Analysis of these data leads to the identification of two main factors influencing decision-making of people who work in cargo road transport: intuition and influence of other people around them. These factors reinforce the assumption of subjectivity in the management process. The research makes it possible to create a general profile of people involved in this activity. Besides it is a useful reference for the study of public and private organizational behavior, for people already involved in the area and for young people who intend to enter the area.

This thesis is focused on the optimization of taxing natural persons with income tax. The goal is tax optimization at natural person income tax using particular possibilities of natural person taxation concentrating on public finance reform in 2008. Various ways of taxation self-employed persons in 2007 and 2008 are compared. In tax period 2007 it is possible to use common taxation of married couples, dividing incomes and expenses among cooperative persons and furthermore variants of taxation on all the incomes by self-employed person. Tax period 2008 offers using cooperative person and taxation on all incomes of particular enterpriser. Calculation of tax liability allows for social security contribution and health insurance belonging to other obligatory levies of an enterpriser.

abstract: ABSTRACT A survey of board-certified music therapists who identified themselves as self-employed was conducted to examine current methods of marketing related to planning, positioning, promotion, and implementation within a music therapy private practice or contracting model, as well as identify trends in marketing methods as compared to prior research. Respondents (n=273) provided data via online survey as to current marketing practices, assessment of personal marketing skills, and views on marketing's overall role in their businesses. Historical, qualitative, and quantitative distinctions were developed through statistical analysis as to the relationship between respondents' views and current marketing practices. Results show that self-employed music therapists agree marketing is a vital part of their business and that creating a unique brand identity is necessary to differentiate oneself from the competition. A positive correlation was identified between those who are confident in their marketing skills and the dollar amount of rates charged for services. Presentations, websites, and networking were regarded as the top marketing vehicles currently used to garner new business, with a trend towards increased use of social media as a potential marketing avenue. Challenges for respondents appear to include the creation and implementation of written marketing plans and maintaining measurable marketing objectives. Barriers to implementation may include confidence in personal marketing skills, time required, and financial constraints. The majority of respondents agreed that taking an 8-hour CMTE course regarding marketing methods for self-employed music therapists would be beneficial. / Dissertation/Thesis / M.M. Music Therapy 2014

Orientador: Maria Alejandra Caporale Madi / Dissertação (mestrado)- Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-10T09:58:38Z (GMT). No. of bitstreams: 1 Souza_MarceloGalizaPereirade_M.pdf: 1635135 bytes, checksum: 22d364663d4a5a16d0b6ca3f54cc6f92 (MD5) Previous issue date: 2007 / Resumo: A questão central que dá eixo à presente dissertação refere-se ao conflito intrínseco à institucionalização do mercado como meio para se atingir um fim social, qual seja o desenvolvimento econômico com inclusão social. Para discutir esse tema, procurou-se situá-lo no movimento do capitalismo contemporâneo, ressaltando que a primazia do mercado sobre a sociedade, reforçada pela atual institucionalidade, deve ser compreendida como parte do processo de conformação de um padrão de acumulação global predominantemente financeiro e de redefinição dos Estados nacionais rumo à construção de um novo modelo de desenvolvimento econômico que, por sua vez, culminou em uma redefinição da concepção de cidadania. A partir dessa perspectiva, esta dissertação analisa, especificamente, a arquitetura dos Programas de Geração de Emprego e Renda Proger do Ministério do Trabalho e Emprego. O Proger, ao vincular uma política pública de caráter social, voltada para garantir acesso e difusão do crédito e de assistência aos empreendimentos dos auto-ocupados, a mecanismos institucionais submetidos à lógica privada, limitou extremamente o seu alcance social. A política de estímulo à auto-ocupação estudada, na verdade, transferiu a solução do problema da exclusão social para o mercado, e a responsabilidade do emprego aos cidadãos, convertidos em pequenos empreendedores. Assim, a evolução dos mercados, lucros, renda e habilidades individuais passaram a conformar o sucesso das políticas públicas de estímulo à auto-ocupação / Abstract: The main issue that guides the present essay refers to the inherent tensions that involve the institutionalization of the market as an instrument to achieve economic development with social inclusion. This discussion is overwhelmed by the transformations of contemporary capitalism, highlighting that the superiority of the market over the society, reinforced by the current institutional set up, must be seen as part of the process of configuration of a global financial accumulation pattern.. This process has involved the redefinition of national States that support the construction of a new economic develpoment model, which triggered the redefinition of the concept of citizenship. Considering the background above, this essay analises the Employment and Income Growth Program (Programa de Geração de Emprego e Renda - Proger) of the Ministry of Labour and Employment. The Proger is focused on guaranteeing credit access and technical assistance to the self-employed workers. However, this program was limited in terms of the social achievements because of the private nature of the decision making process that support the public policy. The public policy of self-employment has actually transferred the solution of the social exclusion problem to the market, and the employment responsability to the citizens, who have been transformed in small entrepreneurs. As a result, the evolution of the markets, profits, income and individual capabilities have configurated the performance of the public policies that stimulate the self-employement in Brazil / Mestrado / Economia Social e do Trabalho / Mestre em Desenvolvimento Econômico

O Fundo Social do Trabalhador Autônomo objetiva proteger e regulamentar direitos fundamentais dos trabalhadores por conta própria, na perspectiva das relações individuais de labor. A dinâmica da sociedade atual exige uma releitura da dependência econômica e da subordinação jurídica, sob pena de tornar letra morta os dispositivos constitucionais tutelares. Dentro de um mercado global de extrema competitividade, o capital acaba preponderando sobre o elemento humano. A partir da análise das diferentes espécies de relação que se desenvolvem no mundo do trabalho, em visão histórica de afirmação dos direitos humanos e de evolução dos direitos sociais, o presente estudo busca definir os direitos fundamentais dos trabalhadores independentes e propor um fundo social para custeio de seus direitos trabalhistas. As diretrizes normativas internacionais e brasileiras de proteção e regulação do labor do Homem servirão de alicerce para a construção de um novo modelo jurídico. Independente da vigência do contrato de emprego, nos moldes previstos nos artigos 2º e 3º da Consolidação das Leis do Trabalho (CLT), torna-se necessário adaptar e reformular o Direito do Trabalho, para abranger outros tipos de relações, sem que implique precarização de direitos já consagrados. O autônomo ficou à margem da lei, o que inclusive repercute no expressivo número de ações trabalhistas, em que se discute a existência de vínculo de emprego e os direitos daí decorrentes, em um verdadeiro processo de tudo ou nada. Pressupondo garantias de subsistência, respeitabilidade e dignidade, impõe-se a intervenção do Estado para fixar direitos mínimos dos trabalhadores em geral. Expressando a concretização do direito social ao trabalho, o estabelecimento de prestações positivas elevará a condição socioeconômica dos autônomos, fundada em preceitos de justiça social. O fenômeno da globalização, hoje, contrapõe-se a medidas de defesa dos mercados nacionais. O capitalismo contemporâneo defronta-se com a polêmica dos encargos sociais e seus impactos econômicos. O custo da mão de obra e a implementação de programas de inclusão social e de redistribuição de riquezas, além de ser objeto de políticas governamentais, levam a crer que o Direito do Trabalho tende a se tornar o direito de todas as relações de trabalho. A experiência estrangeira direciona um caminho a se percorrer. Para cumprir os ditames da norma constitucional brasileira, desafia-se a lógica do binômio capital e trabalho, para viabilizar receitas suficientes ao financiamento de benefícios trabalhistas aos autônomos. / The Social Fund of the Self-Employed Worker aims to protect and regulate fundamental rights of standalone workers, in perspective of the individual relations of labor. The dynamics of the current society seeks for a reinterpretation of economic dependence and of the legal relationship under penalty of becoming worthless to the constitutional devices guardianship. Within a global market of extreme competitiveness, the capital ends up prevailing over the human element. From the analysis of the different kinds of relationship that develop in the labor world of work, in a historical overview of affirmation of human rights and of the development of social rights, the present study seeks to define the fundamental rights of self-employed workers and it proposes a social fund to finance their labor rights. The Brazilian and international regulatory guidelines of protection and regulation of the labor of the human will serve as foundation for the construction of a new legal model. Regardless the duration of the employment contract, in accordance with the procedures provided in the Articles 2nd and 3rd of the Consolidation of Labor Laws (CLT), it is necessary to adapt and restructure the Labor Law to encompass other types of relations, without implying rights that are already devoted. The self-worker was on the edge of the law which also affects the significant number of labor lawsuits, where it is discussed the existence of employment bond and the rights stem from it, in a genuine all or none process. Assuming subsistence, respectability and dignity guarantees, it is implied a State intervention to secure minimum rights for workers in general. Expressing the full realisation of the social labor law the establishment of positive benefits will raise the socio-economic condition of self-workers founded on principles of social justice. The globalisation phenomenon nowadays is opposed to defence measures of national markets. The contemporary capitalism is faced with the polemic of social charges and their economic impacts. The cost of labor and the implementation of programs of social inclusion and the redistribution of wealth in addition to being the object of governmental policies, lead us to believe that the Labor Law tends to become the right of all employment relationships. The foreign experience guides a path to go through. To comply with the dictates of the Brazilian constitutional regulations, the logic of the capital and labor alliance is challenged in order to make sufficient revenues to finance worker benefits to selfworkers.

São Marcos, no Rio Grande do Sul, caracteriza-se por sua participação no setor do transporte rodoviário de cargas, sendo o município brasileiro com maior número de veículos pesados por habitante. Este trabalho busca identificar os fatores que influenciam a tomada de decisão dentro desse ramo de negócios. Assim, são estudados quatro casos de profissionais da área. Esses indivíduos iniciaram sua trajetória na condição de empregados, passando em seguida para a fase de autônomos. No entanto, apenas dois deles prosperaram, tornando-se empresários; os outros dois retornaram à condição de empregados. O estudo também possibilitou identificar o nível de insatisfação dos empregados do setor na busca de um progresso dentro do mesmo, assim como observar o perfil de competência daqueles que chegam a implantar suas próprias organizações. Dessa forma, é possível formar um paralelo entre as experiências bem-sucedidas e as tentativas frustradas. Os dados foram levantados a partir de uma série de fontes de evidências como entrevistas, registros de arquivos e documentos dos personagens referidos. A análise desses dados leva à interpretação de dois fatores como fundamentais na tomada de decisões dos indivíduos que trabalham no transporte rodoviário de cargas: a intuição e a influência de outras pessoas que cercam os tomadores de decisão. Esses fatores reforçam a idéia da subjetividade dentro do processo administrativo. O trabalho possibilita a formação de um quadro de dados gerais a respeito do setor. Além disso, serve de referencial às atitudes de organizações públicas e privadas, de pessoas ligadas ao ramo e de jovens que pretendem entrar nesse universo de trabalho. / São Marcos, in Rio Grande do Sul, is characterized by its the significant shore in the road cargo transport sector, it is the Brazilian county with the largest number of heavy vehicles per inhabitant. The present research tries to identify the factors that influence decision-making in this business activity. Four case studies were developed with professional workers. These people have started their career as employees, later having become selfemployed. However, only two, out of the four become, becoming successful entrepreneurs. The other two went back to the condition of employees. Through the study it was also possible to identify the dissatisfaction levels of among employees in the sector, who look for professional development, as well as to observe the professional profile of those who reached of establishing their own companies. Therefore, it is possible to make a comparison between successful experiences and fruitless efforts in the field. Data were collected from several sources like interviews, file registers and documents of the referred people. Analysis of these data leads to the identification of two main factors influencing decision-making of people who work in cargo road transport: intuition and influence of other people around them. These factors reinforce the assumption of subjectivity in the management process. The research makes it possible to create a general profile of people involved in this activity. Besides it is a useful reference for the study of public and private organizational behavior, for people already involved in the area and for young people who intend to enter the area.

This thesis deals with income taxation of selected types of business. It also deals with social security benefits and their potential claim for taxpayers in relation to the taxation. The main objective of this work is to compare the taxation of self-employed persons and taxation of Ltd. company partners with regard to a potential social security benefits. Concerning Ltd. shareholders, the thesis is focused on the taxation of their income as employees in the company and on the taxation resulting from their profit share. The first chapter describes the taxpayers´ mandatory payments with regard to main differences stemming from the income type. The second chapter deals with declared social security benefits depending on the insurance paid to a relevant subsystem of social insurance. In the last chapter, learned findings are applied to a model example to compare the total tax burden, including taking into consideration the likely social security benefits.

This thesis was written up as a proposal for business activities in field of retail sale of paints, lacquers and varnishes. The business activity will be realised according to this activity as self-employed trade and non-profit organization will be used as auspices. At the time of writing this thesis market analysis has been performed by self-employed trader via trial opening of the shop. This shop opening provided useful information for business plan proposal.

Les chocs de santé ont des conséquences contrastées sur les trajectoires d’emploi, dépendant aussi bien de facteurs tenant à l’épidémiologie des maladies qu’à des facteurs d’organisation du marché du travail. Le cancer a ainsi des effets à la fois transitoires et durables sur la situation d’activité et d’emploi des personnes qui y survivent. Notre étude approfondie du cas des travailleurs indépendants montre qu’ils sont caractérisés par des réponses à la maladie les différentiant des travailleurs salariés dans la fréquence et la durée des arrêts-maladie mais également dans le processus de maintien à l’emploi. Certains de ces résultats sont réductibles à des traits de caractère des indépendants, comme leur attitude à l’encontre des risques. Ces résultats tiennent aussi aux modalités de la participation au marché du travail des indépendants et de leurs conditions d’exercice, le plus souvent moins protégées par les dispositifs d’assurance sociale que les travailleurs salariés, car laissés à leur discrétion. Les études utilisées sont l’enquête française sur le cancer « VICAN 2 » financée par l’INCa, l’enquête emploi, et l’enquête américaine « HRS». Tout d’abord, cette thèse souligne la nécessité de faire des études qualitatives et quantitatives seulement sur les indépendants, qui différent substantiellement des travailleurs salariés. Les résultats soulignent aussi que l’aversion au risque n’est pas une caractéristique innée et stable. Les travaux empiriques, étayés par une modélisation théorique, montrent que les chocs de santé peuvent amener les individus à reconsidérer leur goût du risque, à la baisse (maladies chroniques stables) ou à la hausse (survie au cancer). / Consequences of health shocks on professional trajectories are contrasted, depending on epidemiological factors and on the organization of the labor market. In particular, cancer has both transitory and permanent effects on the activity and on the employment status of survivors. Self-employed workers are characterized by responses to the disease that differentiate them from salaried staff, with regards to the frequency and the duration of sick leave and also with regards to their employment status. These results are linked in part to the character traits of self-employed workers, such as their attitudes toward risks. They are also due to the different modalities of their participation to labor force and their unique working conditions, as they are generally less protected by social insurance than salaried employees. The surveys used by this study are two French surveys: « VICAN 2 » survey on cancer funded by INCa, and the labor force survey carried out by INSEE, and the American Health and Retirement Survey (HRS) from the University of Michigan.This thesis underlines the importance of conducting qualitative and quantitative surveys specifically on self-employed workers to evidence their unique difficulties. Results also underline that risk aversion is not an innate and immutable characteristic. Empirical studies and theoretical model developed in this thesis demonstrate that diseases can lead people to reconsider their appetite for risk, often in a downward trend (chronic diseases) and sometimes in an upward trend (survival to cancer).

The diploma thesis attends to socio-economic situation of the self-employed in the Czech Republic. It focuses on the diversity of their social security, which differs from employees, defines problems and offers possible solutions. Besides, it concentrates on income taxation of the self-employed and on the model examples it analyzes total tax burden of their income. Then it compares it to the two possible alternatives of this gainful activity - being employed or set up Limited Liability Company. On the base of analysis and comparing positives and negatives each possibility brings, decides which one is in the specific cases more convenient. It takes into account also non-economical factors like leisure time, working hours or possibility of vacation that can affect the decision of starting own business.