The present work has as its principal aim to analyze the impact of the Tributary Substitution regime of the collection of ICMS in the industrial sector of CearÃ, through a case study in the footwear sector, whose collection of taxes has been realized since 2006 by the cited regime, through Decree No. 28326 of 25/07/06. The Tributary Substitution institute of the segment in analysis came to be used rather than normal regime, in view of its facility to control a larger number of companies, assigning to a responsible the collection of the entire commercialization chain. We used a information database from the Department of Finance of the State of Cearà (Sefaz- Ce) and we used the Differences in Differences methodology considering a control group - companies that remained in the normal regime of taxes collection; and a treatment group - companies that passed to the Tributary Substitution. After the analysis we perceive a positive impact of 24,38% of collection in the footwear industry, for the considered period from 2003 to 2009 / O presente trabalho tem como escopo principal analisar o impacto do regime de SubstituiÃÃo TributÃria da arrecadaÃÃo de ICMS no setor industrial do CearÃ, atravÃs de um estudo de caso no setor calÃadista, cuja arrecadaÃÃo passou a ser realizada a partir de 2006 pelo citado regime, atravÃs do Decreto n 28.326, de 25/07/06. O instituto da SubstituiÃÃo TributÃria do segmento em anÃlise veio a ser utilizado ao invÃs do regime normal, tendo em vista a facilidade de controlar um maior nÃmero de empresas, atribuindo a um responsÃvel a arrecadaÃÃo de toda a cadeia de comercializaÃÃo. Utilizamos um Banco de Dados de informaÃÃes da Secretaria da Fazenda do Estado do Cearà (Sefaz-Ce) e usamos a metodologia DiferenÃas em DiferenÃas, considerando um grupo de controle â empresas que permaneceram no regime normal de cobranÃa; e um grupo de tratamento â empresas que passaram para o regime de substituiÃÃo tributÃria. Ao final da anÃlise chegamos à conclusÃo de que o regime de SubstituiÃÃo TributÃria contribuiu para um incremento de 24,38% na arrecadaÃÃo do setor industrial de calÃados, para o perÃodo considerado de 2003 a 2009.

Orientador: Mariano Francisco Laplane / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-01T11:29:05Z (GMT). No. of bitstreams: 1 Vieira_FabianoMourao_M.pdf: 17491588 bytes, checksum: 9fac4bbf929edabd14ce879483881b8a (MD5) Previous issue date: 2002 / Resumo: Este trabalho analisa os padrões de consumo dos serviços automotivos no Brasil. A análise é realizada a partir das Pesquisas de Orçamento Familiares do IBGE (1987 e 1996). Mostra-se a distribuição da posse de automóveis nas famílias em estratos de renda, os gastos com combustíveis, manutenção e aquisição de veículos, a evolução destas variáveis entre 1987 e 1996 e as especificidades das regiões metropolitanas. A análise dos padrões de consumo dos serviços automotivos é o ponto de partida para a reavaliação das implicações das políticas públicas que operam sobre a produção e o consumo de automóveis no Brasil. Dois campos de atuação de políticas são focalizados: o da tributação, enfatizando aspectos distributivos e ambientais, e o das ações de fomento e de política industrial / Abstract: This work aims to analyse the consumption pattems of motoring services in Brazil. The analysis is carried through from data of Brazilian Household Budget Surveys (1987 and 1996). Vehicle ownership, as well as expenditure with fuels, maintenance and vehic1es acquisition are analysed according to household income levels. Data for 1987 and 1996 and for large metropolitan areas is compared. The analysis of consumption pattems of motoring services is the starting point for reevaluating the implication of public policies which impact on the production and the consumption of automobiles in Brazil. Two fields of action of policies are focused: taxation, emphasizing distributional and environmental aspects, and industrial policies / Mestrado / Mestre em Ciências Econômicas

Heavy metal pollutants are a worldwide concern. It causes negative effects on aquatic organisms and human health. Heavy metals concentration and transport of copper, zinc and cadmium were investigated in high and low flow conditions in Trönningeån River, southern Sweden. A total of 33 surface water samples collected from the river and Kistingebäcken tributary were analyzed. Concentration (high to low) of heavy metals in the Trönningeån   river and its tributary were- copper(Cu) > zinc (Zn) > cadmium (Cd). The concentration of Copper was found to be high in low flow condition whereas in the case of zinc, high concentrations were found in both the flows (high and low). Study further showed that, the tributary has high pH and conductivity. And finally, the study concluded that there is high concentration and transport of heavy metals in the above-mentioned industrial tributary.

[pt] A dissertação tem como objetivo principal demonstrar, através de estudos de caso, o impacto distorcivo das atuais regras tributárias vigentes no Brasil sobre o ideal teórico- logístico de localização. São estudadas, neste trabalho, as principais regras tributárias brasileiras. Posteriormente é apresentado um conjunto de ferramentas teóricas, difundidas pela literatura acadêmica, que permitem analisar, sob o ponto de vista logístico, o processo decisório das indústrias no que se refere ao melhor posicionamento de suas unidades produtivas e centros de distribuição. Finalizando, são apresentados casos de empresas que têm vivenciado decisões sobre localização de fábricas e pontos de armazenagem, em cujo processo decisório verifica-se forte influência do impacto da carga tributária local. / [en] The main objective of this dissertation is to demonstrate, based on the study of cases, the distorted impact of the present tributary rules of taxes in Brazil over the Logistic Theory at Location Decisions. Included in this work are the main rules of Brazilian Federal and State tributary taxes. A study of the logistic theories available among the academic literary references supports the analyses of how do the local industries find the best location for their production and distribution centers, being the study developed over the analyses of a few real cases in order to demonstrate how the decision process on logistic location are strongly influenced by the impact of the tributary rules.

Sammanfattning Biflödesområden och sammanflödeszoner spelar en viktig roll, inte minst genom deras förmåga att förändra miljöförhållandena och framkalla ett biologiskt svar i huvudfåran de rinner ut i. Biflödesområden utgör även platser med högt inneboende ekologiskt värde, där särskilda biofysiska processer och ekologiska tjänster ofta är koncentrerade. Syftet med denna studie var att undersöka huruvida biflödesmynningsområden inom Klarälvens avrinningsområde utgjorde hotspots för fisk samt kartlägga eventuella fluviala påverkansfaktorer. Parametrar som studerades var artförekomst och medeltäthet samt omvärldsfaktorerna medeldjup, lokalbredd, bottensubstrat, vattennivå, vattenhastighet och förekomsten av vandringshinder i vattendraget. Flest arter återfanns i Klarälvens huvudfåra, varpå biflödesmynningarna hade näst flest arter och uppströms biflödena lägst antal arter. Medeltäthet av arterna bergsimpa (Cottus poecilopus), elritsa (Phoxinus phoxinus) och lake (Lota lota) var störst i biflödesmynningarna, medan medeltätheten av lax (Salmo salar) och öring (Salmo trutta) var som störst uppströms biflödena. Resultatet visade också att öring, i större utsträckning än lax, förekom högre uppströms i biflödena, ett förhållande som även stödjs av tidigare studier. Gällande omvärldsfaktorerna var vattenhastigheten signifikant högre i biflödemynningarna och uppströms biflödena jämfört med i huvudfåran, samtidigt som det högsta diversitetsvärdet för bottensubstratkompositionen återfanns i huvudfåran. Utifrån dessa resultat var det svårt att dra en slutsats kring om biflödesmynningarna faktiskt utgjorde hotspots för fisk eller inte, då det skiftade beroende på vilka parametrar som studerades. En bedömning gjordes att biflödesmynningsområden inom Klarälvens avrinningsområde inte utgjorde hotspots för fisk. Nyckelord: Biflödesmynning, biflöde, huvudfåra, Klarälven, flottning, vattenkraft / Abstract Tributary areas and confluence zones play an important role, not least through their ability to change environmental conditions and elicit a biological response in the main stream they flow into. Tributary areas also provide sites of high inherent ecological value, where specific biophysical processes and ecological services are often concentrated. The purpose of this study was to investigate whether tributary mouths within the catchment area of Klarälven constituted hotspots for fish and to identify possible environmental factors associated with hotspots. Parameters studied were species composition and mean density, as well as the physical factors such as average depth, local width, bottom substrate, water level, water velocity and the occurrence of migratory obstacles in the watercourse. Most species were found in the mainstream, whereas tributary mouths had the second highest species richness and upstream tributaries had the lowest number of species. The mean density of the alpine bullhead (Cottus poecilopus), eurasian minnow (Phoxinus phoxinus) and burbot (Lota lota) was greatest in the tributary mouths, while the mean density of salmon (Salmo salar) and trout (Salmo trutta) was greatest upstream of the tributaries. The results also showed that trout, to a greater extent than salmon, occurred higher upstream in the tributaries, a relationship that is also supported by previous studies. Regarding the physical factors, water velocity was significantly higher in the tributary mouths and upstream tributaries than in the mainstream, while the highest diversity for bottom substrate composition was found in the mainstream. Based on these results, it was difficult to conclude whether tributary mouths actually constituted hotspots for fish or not, as it varied depending on the parameters studied. Overall tributary mouths within the catchment area of Klarälven did not constitute hotspots for fish. Keywords: Estuary, tributary, mainstream, river, rafting, hydropower

The federally endangered June sucker (Chasmistes liorus mictus), which is endemic to Utah Lake, UT, historically spawned in all significant tributaries flowing into Utah Lake. However, due to a variety of anthropogenic changes, June sucker spawning is now primarily restricted to the Provo River, the largest tributary to Utah Lake. The purpose of this study was to gain a better understanding of the spawning and early life history of the June sucker. My specific objectives were to determine (1) what environmental factors attract or deter June suckers to certain Utah Lake tributaries for spawning; (2) what cues June suckers to migrate upstream to spawn; (3) if June suckers use more than one tributary for spawning; and (4) what limiting factors exist in these smaller tributaries. I performed weekly trap-netting surveys and installed passive integrated transponder tag interrogation systems into five Utah Lake tributaries during the spring of 2008 to determine if suckers were using multiple tributaries for spawning and to determine the timing and number of fish migrating upstream to spawn. I coupled the trap-netting data (staging) and migration data (tributary use) with a suite of biotic and abiotic environmental variables in a random forest model to establish the strongest relationships that exist between fish migration and environmental factors. I found that June sucker were present at the mouths of all tributaries sampled and migrated up three of the five tributaries during the spawning season. The Provo River was the tributary most used. Evidence of reproduction was found in four of the five tributaries by the presence of larval June sucker. The random forest model, for staging, indicated that lower total dissolved solids of the tributaries influenced higher catch per unit effort at the mouths of the tributaries, but explained only 33% of the variance. The random forest model, for tributary use, performed very well, explaining 85% of the variance and indicated discharge was the most important variable for upstream migration. Specifically, the ascending limb of the hydrograph appeared to cue migration and the descending limb cue spawning. I also found the most likely limiting factors in the smaller tributaries are degraded water quality and available spawning habitat. Results from this study show fish are selecting less degraded streams for spawning. Stream restoration projects, in the smaller tributaries, would likely increase the spawning habitat for June suckers and aid their recovery.

No description available.

This thesis evaluates the nature, provenance, geometry and morphology of incised valley fills to test assumptions made by valley models using ancient examples from well exposed outcrops, in the late Turonian Ferron Sandstone Member of the Mancos Shale Formation in southeastern Utah. The relevance of this work will have particular significance to long wavelength cycles of fluvial landscapes and valley morphology, non-marine reservoir characterization and significant implications for non-marine response to high frequency allogenic cycles such as climate change and changes in relative sea-level. This study illustrates the stratigraphic complexity of valley fill deposits at three levels of spatial resolution. At channel scale within the lower backwater, facies architecture and paleohydraulic analysis are used to predict the degree of shale drape coverage of point bars in a tidally-influenced incised channel. At channel belt scale the study documents a tidally incised, mudstone prone trunk-tributary valley fill and overlying highstand fluvial succession within a stratigraphic framework of fluvial aggragation cycles. 3D photogrammetry models and a high resolution GPS survey are used to restore the morphology of a trunk-tributary valley floor, revealing a surface of tidal ravinement and tidal drainage morphology. At a regional scale, this study radically revises the paleogeographic mapping of the Ferron trunk system, spanning over 1,600 km2. Provenance analysis reveals Ferron Notom trunk valleys were filled at times by sediment from the Mogollon Highlands of Arizona to the southwest, and alternately by sediment from the Sevier Thrust Front to the northwest. Evidence shows the Ferron trunk rivers, previously hypothesized to be an avulsive axial drainage, to be more analogous to Quaternary examples. / Thesis / Doctor of Philosophy (PhD)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The impact of globalization has influenced the national states and also determined their regional economic integration. The concepts that orientate nowadays regional economic integration are far from those which inspired the foundation of national sovereigns. It means that Law as an institution has been suffering so many profound transformations that it requires a revision of the basis on which international public Law, and more recently, the comunitary Law are founded. The present work intends to contribute to the discussion and the systematization of economic integration processes, especially the Mercosul. In this context is the problem of the brazilian fiscal federalism and its chalenges to the future of the regional agreement, particularly the permanence of the ICMS (Circulation Tax about Goods and Services), the resistance of some sectors of the brazilian society to increase the Tributary Reform and also the implantation of the IVA (Value-Added Tax). There is a general consensus that if federal IVA was adopted by Brazil it would provide great advances to the tributary harmonization in Mercosul, for the reason that many national legislations´ principles would be convergent. The progress of the economic integration depends on it. A bibliographic review of economic integration theories - the mainly example is taken from the European Union is followed here by a comparative study of the tributary systems of the countries that belong to Mercosul, especially the Brazilian Tributary System and its influences to the consolidation of the integrationist process. The fiscal harmonization will be a mark of this study. / Os impactos decorrentes da globalização influenciaram os Estados nacionais e os colocaram sob o signo dos processos de integração econômica regionais. Com isso, o direito, como instituição, vem sofrendo profundas transformações, afastando-se cada vez mais dos conceitos clássicos que nortearam a instituição das soberanias nacionais. O mundo contemporâneo exige a releitura das bases que fundaram o direito internacional público e o mais recente direito comunitário. O presente trabalho objetiva contribuir para a discussão e sistematização dos processos de integração econômica, em particular do Mercosul. No entorno do processo de integração econômica, está a intrincada engrenagem do federalismo fiscal brasileiro, com seus desafios para o futuro do bloco regional - sobretudo no tocante à manutenção do ICMS (Imposto sobre circulação de mercadorias e serviços), à resistência de certos setores da sociedade em promover a Reforma Tributária ou a implantação do IVA (Imposto sobre o Valor Agregado). A adoção do IVA federal, pelo Brasil, proporcionaria enormes avanços para a harmonização tributária do Mercosul, uma vez que diversos princípios das legislações nacionais seriam com ele convergentes. O aprofundamento da integração econômica depende, em grande parte, deste avanço. Uma revisão bibliográfica sobre as teorias de integração econômica, tomando como exemplo a experiência européia, precede o estudo comparativo dos sistemas tributários dos países-membros do Mercosul, focando principalmente o Sistema Tributário Brasileiro e a sua influência para a consolidação do processo integracionista. O enfoque na importância da harmonização fiscal orienta a organização deste estudo.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-02-16T12:26:25Z No. of bitstreams: 1 José Orivaldo Peres Júnior.pdf: 1047114 bytes, checksum: 9084840f61746343b38c00e7899597d7 (MD5) / Made available in DSpace on 2017-02-16T12:26:25Z (GMT). No. of bitstreams: 1 José Orivaldo Peres Júnior.pdf: 1047114 bytes, checksum: 9084840f61746343b38c00e7899597d7 (MD5) Previous issue date: 2017-02-07 / This paper will address the article 527-A of the ICMS Regulation in the State of São Paulo, in which, regulates the article 92 of the Ordinary Law of São Paulo nº 6.374/89, establishes requirement to the reduction or relevance of the tax penalties according to the tributary legislation. Regarding solely to the article 527-A of the ICMS Regulation in the State of São Paulo (State Enactment nº 45.490/00 – RICMS/00), due to the request of the rule in question by the judging organs in the majority of their decisions, each one of the tenets will be examined, focusing on a clearer comprehension of the purview of the applicability of the semi-open permissive rule in the tributary sanction in the legislation of the State of São Paulo, without losing track on the jurisprudence of Tax Supreme the Law. It is our concern the way the administrative jurisdictional acts in São Paulo have been conducted in measuring the tributary sanctions, because the legal demands and criteria are not always accurately observed. Administrative penalties are illegally kept, either by their precariousness of justifications or by their lack of fundamentalism, without any adjustment, or even reduced or forgiven. The judging organ in charge has the power and the task to apply the article 527-A, when the legal requirements are present, underlying adequately in the measurement of the tributary sanction, considering all the criteria the rule forecasts. Highlighting that the measurement of the tax penalty implies not only in the reduction or remission of the tax penalty fixed by the fiscal authority giving the tributary credit, but also in its own maintenance, according to the circumstances of the concrete case, which is inherent to the individualization of the penalties. Thus, the administrative jurisdictional decision, no matter what, must be based adequately on the constitutional law and principles in vigor, subject to the penalty of nullity. This exegesis is applied equally to the Judiciary Power, which has currently been dealing with the measurement of the tributary sanctions, having in most of the cases, wrong interpretations of the tributary rules that regulate the subject without defined criteria whose jurisprudential evolution is still timid. Whereas, the main legal aspects of the legal system of tax penalties and the necessary observance of the explicit and implicit constitutional principles, which permeate the Sanction Tributary Law, and consequently are applied relentlessly when having the incidence of the rule 527-A of the State Enactment nº 45.490/00. Among the principles of the Judiciary, there is the applicability of the non confiscation to tax penalties, depending on iterative case law of the Supreme Court jurisprudence, as well as the principles of reasonability, proportionality, equality and individualization of the sanctions, regarding the tax penalty. Without seizure, it will be investigated whether the Judiciary may, by decision of the Judiciary based on the Supreme Law, build one or more criteria of the main rule of the tributary incidence, focusing on the remission of the fiscal fine for equality, aiming the Principle of the Legislative, Judiciary and Executive Independence, according to the article 2º of the Supreme Law. And, justly because of this judicial activism that this dissertation also aims at deep thinking about the need of juridical rules which establish requirement and criteria to the fiscal authority, consisting of the tributary credit, the administrative judge, in the full scope of the Contentious Administrative Tributary, and the Judiciary, be able to establish the tributary penalty, focusing on the circumstances of the concrete case, chiefly to attribute juridical safety to the “taxpayer”. In this report, methodological cut of this study will be done aiming at a deep approach of the article 527-A of the Regulation of the ICMS in the State of São Paulo (State Enactment nº 45.490/00), whose significance is undeniable in the Tax Law, even though is it little dealt with by the doctrine. The gradation competence to the tax penalty has been granted just for the judging organs of the Contentious Administrative Tributary, according to the article 527 –A of the Regulation of the ICMS in the State of São Paulo (State Enactment nº 45.490/00), in which the approach of the main aspects of the administrative tributary process Bandeirante shows itself to be propitious to be highlighted, indeed, it will be weighed the suitability or not of the remission or relevance of the fiscal fine as expressed in the final part of the article 1 of the Law nº 13.457/09. Finally, the limits of the revision will be debated so the Judiciary Power is able to review in pejus the tributary sanction fixed in the Contentious Administrative Tributary, by the impossibility of discussion of the Tributary Administration own acts. Thus, an answer to the reader is intended to be given, which consists in presenting a correct appliance of the article 527-A of the State Enactment nº 45.490/00, taking to account the objective requirements and criteria of the subjective incidents, in order to have the measurement of the tributary sanction / A proposta do presente trabalho é de estudar o artigo 527-A do Regulamento do ICMS do Estado de São Paulo que, regulamentando o artigo 92 da Lei Ordinária Paulista nº 6.374/89, estabelece requisitos e critérios para a redução ou relevação das multas fiscais previstas na legislação tributária. Fazendo referência apenas ao artigo 527-A do Regulamento do ICMS do Estado de São Paulo (Decreto Estadual nº 45.490/00 – RICMS/00), pois os órgãos julgadores administrativos invocam a referida norma na grande maioria de suas decisões, um a um de seus pressupostos serão analisados, para a melhor compreensão do alcance e aplicabilidade da regra permissiva semiaberta de graduação da sanção tributária no campo da legislação do Estado de São Paulo, sem perder de vista a jurisprudência do Tribunal de Impostos e Taxas. É nossa preocupação de como vem sendo exercida a atividade jurisdicional administrativa paulista na dosimetria das sanções tributárias, pois nem sempre os requisitos e critérios legais são corretamente observados. Seja pela precariedade de justificativas ou mesmo pela ausência de fundamentação, penalidades administrativas são ilegalmente mantidas na sua integralidade, sem qualquer calibração, ou são indevidamente reduzidas ou relevadas. O órgão julgador competente tem o poder/dever de aplicar o artigo 527-A, quando presentes os requisitos legais, fundamentando suficientemente a dosimetria da sanção tributária, levando-se em conta todos os critérios que a norma prevê. Enfatizamos que a gradação ou a dosimetria da penalidade tributária implica tanto na redução ou relevação da multa fixada pela autoridade fiscal lançadora do crédito tributário, como na sua própria manutenção, haja vista as circunstâncias do caso concreto, que é inerente à individualização das penas. Destarte, a decisão jurisdicional administrativa, seja qual for ela, deve estar suficientemente fundamentada na lei e nos princípios constitucionais vigentes, sob pena de nulidade. Tal exegese igualmente se aplica ao Poder Judiciário que, hodiernamente, vem enfrentando a temática da dosimetria das sanções tributárias, muitas vezes com interpretações equivocadas das normas que regulam a matéria ou sem critérios definidos, cuja evolução jurisprudencial ainda é tímida. Serão abordados também os principais aspectos do regime jurídico das sanções tributárias e os princípios constitucionais explícitos e implícitos que permeiam o direito tributário sancionatório, que por consequência, são inexoravelmente aplicáveis quando da incidência da regra do artigo 527-A do Decreto nº 45.490/00. Dentre os princípios jurídicos está o do não-confisco às sanções tributárias, que é adotado de forma iterativa pela jurisprudência do Supremo Tribunal Federal, assim como, os princípios da razoabilidade, da proporcionalidade, da individualização das penas e da equidade, para fins de gradação da penalidade tributária. Sem embargo, será analisado se o Poder Judiciário pode, por decisão jurisdicional, fundada na Constituição Federal, construir um ou mais critérios da regra-matriz de incidência tributária, reduzindo a multa fiscal por equidade, tendo em mira o princípio da separação dos Poderes, consoante o disposto no artigo 2o da Carta Magna. E, justamente por conta do ativismo judicial, que esta dissertação também traz uma reflexão sobre a necessidade de normas jurídicas que estabeleçam requisitos e critérios para que a autoridade fiscal, na constituição do crédito tributário, para o julgador administrativo, no âmbito do Contencioso Administrativo Tributário e para que o Poder Judiciário, possam graduar a penalidade tributária, conforme as circunstâncias do caso concreto, mormente para conferir mais segurança jurídica ao “contribuinte”. Nesta toada, faremos um corte metodológico do estudo para uma abordagem detalhado do artigo 527-A do Regulamento do ICMS do Estado de São Paulo (Decreto Estadual nº 45.490/00), cuja relevância é inegável no direito tributário. A competência para a gradação da penalidade tributária, foi outorgada apenas para os órgãos julgadores do Contencioso Administrativo Tributário, segundo prescreve o artigo 527-A do Decreto nº 45.490/00, de modo que se mostra oportuno destacar os principais aspectos do processo administrativo tributário Bandeirante, pois é dentro dele que será ponderado o cabimento ou não da redução ou a relevação da multa fiscal, como está expresso na parte final do artigo 1o da Lei nº 13.457/09. Por fim, será discutido os limites para que o Poder Judiciário possa rever in pejus a dosimetria da sanção tributária fixada no âmbito do Contencioso Administrativo Tributário, diante da impossibilidade da rediscussão dos próprios atos da Administração Tributária. Pretendemos, destarte, apresentar uma resposta ao leitor, que consiste em demonstrar a escorreita aplicação do artigo 527-A do Decreto nº 45.490/00, tendo em conta a compreensão dos requisitos objetivos e dos critérios subjetivos incidentes, para fins da gradação da sanção tributária