Submitted by Felipe Cerrutti Balsimelli (fbalsimelli@pn.com.br) on 2016-12-02T19:38:15Z No. of bitstreams: 1 TCC_Felipe.pdf: 861943 bytes, checksum: df09e775272fb9c2fb2bc34b944680b4 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-12-02T19:59:30Z (GMT) No. of bitstreams: 1 TCC_Felipe.pdf: 861943 bytes, checksum: df09e775272fb9c2fb2bc34b944680b4 (MD5) / Made available in DSpace on 2016-12-05T15:06:39Z (GMT). No. of bitstreams: 1 TCC_Felipe.pdf: 861943 bytes, checksum: df09e775272fb9c2fb2bc34b944680b4 (MD5) Previous issue date: 2016-10-10 / The present study analyzes the Brazilian transfer pricing rules, regarding the possible use of advanced price agreements (APAs). The Brazilian APAs has grounds on the proper Brazilian legislation: Law No. 9430/1996, Normative Ruling No. 1312/2012, Ordinance No. 222/2008 and other applicable Brazilian rules. This study presents the APAs as viable instruments to achieve the arm’s length principle and to avoid the distortions caused by the Brazilian fixed margin methods: PRL, CPL, CAP, PVA and PVV, in spite of its practicability. Although not expressly set forth in the Brazilian Federal Constitution of 1988 (FC/88), nor in the domestic Brazilian transfer pricing legislation (which was inspired in the OECD model), the arm’s length principle is presented as a proper 'Brazilian principle'. In this sense, the Brazilian arm’s length principle is presented within the context of other effective Brazilian tax principles expressly provided in the FC/88: mainly the constitutional principles of equality, contributive capacity, legality and mandatorily administrative act. According to the arm’s length principle, based on which transactions between related parties should equalized to the ones carried out by independent parties, the Brazilian transfer pricing rules are defended as constitutional rules, provided the alternative margins are feasible from a legal and practical perspective. This study concludes that the Brazilian APAs are legal and practical instruments to avoid administrative and judicial disputes, as well as to achieve the transfer pricing adjustments at real arm’s length conditions. It also exams the nature of Brazilian APAs (formal consultations) and provides a practice guidance for its application, as well as a critic overview of the applicable legislation. / O presente estudo examina as regras brasileiras de preços de transferência, no que diz respeito à possibilidade de utilização de acordos de preços antecipados (APAs). Os APAs brasileiros têm fundamento na própria legislação brasileira: Lei nº 9.430/1996, Instrução Normativa nº 1.312/2012, Portaria nº 222/2008 e outros normativos brasileiros aplicáveis. O estudo apresenta os APAs como instrumentos viáveis para se alcançar o princípio arm’s length e para afastar distorções causadas pelos métodos de margens fixas: PRL, CPL, CAP, PVA e PVV, em que pese sua praticabilidade. Embora não expressamente previsto pela Constituição Federal de 1988 (CF/88), nem pela legislação interna brasileira de preços de transferência (inspirada no modelo OCDE), o princípio arm’s length é apresentado como um 'princípio brasileiro'. Para tanto, o princípio arm’s length brasileiro é examinado no contexto dos princípios brasileiros expressamente indicados na CF/88: em especial os princípios de isonomia, capacidade contributiva, legalidade e vinculação do ato administrativo. De acordo com o princípio arm’s length, segundo o qual as operações entre partes relacionadas devem ser equiparadas a operações entre partes independentes, as regras brasileiras de preços de transferência são normas constitucionais, desde que a utilização de margens alternativas sejam aplicáveis sob uma perspectiva legal e prática. O estudo conclui que os APAs brasileiros são instrumentos legais e práticos aptos a evitar disputas administrativas e judiciais, bem como para viabilizar ajustes de preços de transferência em condições arm’s length. O estudo examina ainda a natureza dos APAs brasileiros (de consulta formal) e apresenta um guia prático para sua aplicação, além de uma crítica à legislação sobre o tema.

Submitted by DIEGO JACOME VALOIS TAFUR (diegotafur@ibest.com.br) on 2017-11-10T19:28:13Z No. of bitstreams: 1 Dissertação - Diego Valois - Estudo de caso da PPP dos complexos hospitalares - final para depósito 2.pdf: 844378 bytes, checksum: 8b7c810084db8d6f1d6e4cb2e03b7548 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2017-11-10T20:13:01Z (GMT) No. of bitstreams: 1 Dissertação - Diego Valois - Estudo de caso da PPP dos complexos hospitalares - final para depósito 2.pdf: 844378 bytes, checksum: 8b7c810084db8d6f1d6e4cb2e03b7548 (MD5) / Made available in DSpace on 2017-11-13T12:30:17Z (GMT). No. of bitstreams: 1 Dissertação - Diego Valois - Estudo de caso da PPP dos complexos hospitalares - final para depósito 2.pdf: 844378 bytes, checksum: 8b7c810084db8d6f1d6e4cb2e03b7548 (MD5) Previous issue date: 2017-03-17 / O presente trabalho tem como objetivo a análise do estudo de caso do projeto de Parceria Público-Privada (‘PPP’), regida pela Lei nº 11.079/2004, referente à ‘Concessão Administrativa para a construção, operação de serviços ‘bata cinza’ e manutenção de Complexos Hospitalares de São Paulo’. Para tanto, foi analisado todo o processo administrativo para o desenvolvimento e concretização do projeto, incluindo a fase de Manifestação de Interesse Privada - MIP; as providências adotadas pelo Governo do Estado de São Paulo para a estruturação da PPP; o procedimento licitatório; e a assinatura do contrato, que representa o modelo final da PPP. Da análise deste processo administrativo, foi possível perceber certas particularidades atinentes a cada fase do processo de contratação pública, especialmente sobre alguns riscos apresentados pelos particulares, tal como o risco da governança entre os serviços ‘bata-branca’, de responsabilidade da equipe médica, e os serviços ‘bata-cinza’, de responsabilidade da concessionária. Assim, a presença do mencionado risco no modelo pesquisado é prova que fatores políticos e sociais estão presentes na modelagem de projetos, cabendo aos seus responsáveis compatibilizar os interesses por meio de estrutura contratual adequada. Pretende-se, portanto, analisar quais os mecanismos utilizados para superar o referido risco, de modo que o estudo sistematizado possa servir de dado para projetos com semelhante característica. Por fim, serão apresentadas informações e análise crítica sobre aspectos destacados ao longo do processo administrado objeto da pesquisa. / This work aims the case study about private-public partnership, ruled by Lei nº 11.079/2004, about public concession for construction, ‘gray coat’ and São Paulo hospital complex maintenance. Therefore all public procedure was analyzed for the development and execution, including the Private Expression of Interest, the São Paulo Government providences for the private-public partnership conclusion, the bidding procedure and final agreement for the contract. From the analysis it was possible to detect particularities for each stage of the public contract, especially about risks pointed by the private partner, like managing risks among ‘white coat’ services, medical team responsibilities, and ‘gray coat’ services, private partner responsibilities. This mentioned risk presence proves that political and social factors are elements of the project model, being up to the developers to make compatible the interests through the right contractual structure. At last, info and critical analysis about the highlights during the public procedure will be presented.

When working from the systems psychodynamic stance, consultants experience that they become part of the group dynamics through projection, projective identification, transference and counter-transference. This research was undertaken to explore the impact on consultants doing systems psychodynamic consultation in their own formal system within a large financial institution in South Africa. Findings were that primary (race, gender and age), and secondary (social identity, language and skills, or level of expertise in this consulting stance) diversity factors strongly impact on them. Consultants play a strong containment role. Consultants experienced the effect at all levels of their lives, including intellectual (struggling to function and think clearly), physical (insomnia, eating disorders, usual exercise not helping), emotional (crying and anger) and social (their work not being understood by friends and family, growing apart from loved ones). For all of them the positive spin-off was the personal growth on the journey that they embarked on. / Industrial and Organisational Psychology / M. Comm. (Industrial and Organisational Psychology)

The imbizo was introduced in the light of the problems associated with indirect democracy, as well as attempts to bring democracy closer to the people in ways with which they are more familiar. The problem of the study was approached by putting the imbizo in perspective. Hence, a cybernetics model was used with the two information systems, namely the GCIS and the spider-web. They were used to describe the workings of the imbizo in the political system. A mixed method using both the quantitative and qualitative approaches investigated the problem by surveying students‟ understanding of the imbizo. A case study regarding service delivery and public participation was conducted at villages where the imbizo had been held. Generally, findings confirm the imbizo’s role as an instrument to enhance service delivery. The findings have some far-reaching implications for democracy: Unlike indirect democracy, the imbizo “takes the government closer to the people” through unmediated engagement of the people in order to realise direct democracy and accountability. / M.A. (Politics) / Political Science

Consulting to the RIDE from a systems psychodynamic stance is different from other group relations training events. Consultants found it difficult to take up their roles as consultants and containers. They were not prepared for the impact of the island on the event and especially on themselves as consultants. The consultants had to work harder to contain their own feelings and anxieties in order to take up their roles. The symbolically laden setting of the RIDE predetermined that the diversities of race and gender were worked with while other diversities were largely ignored. During the RIDE, the consultants felt more anxious, fearful and inhibited. The consultants had to provide containment for the event as a whole, for the group and their fellow consultants as well as for themselves. The consultants found that they had never experienced a more enriching experience than they did with the RIDE. / Industrial and Organisational Psychology / M.Com. (Industrial and Organisational Psychology)

Educational authority in a situation where schooling is democratised is explored. The bases of authority such as social order, legal authority, knowledge, moral values and societal structures are established. The role of authority in education relationships and in the realisation of the educational aim is researched in order to attempt formulating criteria for accountable authority. The basic tenets of democracy that included aspects such as involvement, consultation, communication and reflective decision making are explored. Since fundamental human rights is a critical issue and precondition for a democracy, a focus on Chapter Two of the Constitution of the Republic of South Africa is related to the research. Attention is also given to the hierarchical school structure and the rights and responsibilities of those involved in this structure. Through an extensive literature study and a qualitative analysis of the responses to a questionnaire, conclusions are reached and recommendations made. / Educational Studies / M. Ed. (Philosophy of education)

In the new democratic dispensation, the Gauteng Education and Training Council (GETC) is the first statutory council instituted in South Africa, allowing civil society to participate in education policy-making. Against this background, this study explored the policy process and the participation of stakeholders. A literature study investigated the theory on policy and the participation of civil society in the policy process. The inception of the GETC was fully documented and a qualitative study undertaken to determine the role of the GETC in education policy-making. Data gathering was done mainly through semi-structured interviews with GETC members. The data was analysed, discussed and synthesised. The major findings were that stakeholders valued the opportunity to participate and members had high expectations of the contribution they could render in the policy-making process. Although most members had a good grasp of the policy process, lack of administrative resources and participative skills founded in the exclusion of large segments of society from partaking in such consultative structures in the past, was evident in some organisations. The function of the Administrative Secretary is deemed important in facilitating the functions of the GETC and training for this incumbent was emphasised. The lines of communication between the GETC and the Member of the Executive Council (MEC) need to be clearly structured in order to expedite the movement of documents between them. The I'vfEC needs to be more visible to GETC members. The GETC, MEC and the Gauteng Department of Education (GDE) have to explore ways and means of establishing a sound relationship to serve the cause. Consensus between the GETC and the GDE should be reached regarding the role and place of the GETC in the GDE Policy Route. Areas for further investigation that would enhance the role of the GETC in the policy-making process have been identified. The study concluded that the GETC renders a valuable contribution empowering citizens to become involved in formal participative structures which will contribute towards broadening the basis of acceptance of responsibility for education, by society. This will assist in attaining its declared vision to improve the level of education in South Africa / Educational Studies / D. Ed. (Comparative Education)

In 1977 the Annual Conference of the Methodist Church of South Africa (MCSA) decided to discontinue its practice of sending messages of goodwill to the Heads of State of the Southern African region (including Transkei). The Prime Minister ofTranskei interpreted this resolution as implying the non-recognition ofTranskeian political independence, obtained from the Republic of South Africa in 1976, and expressed his intention to ban the MCSA in Transkei and replace it by the Methodist Church of Transkei (MCT) The thesis presents, in narrative form (Chapter 2), a detailed description of the process of the schism ( 12 January 1978 to 2 June 1978). Chapter 3 analyses the political and ecclesial context of the schism comprehensively by examining three main issues: the Methodist tradition in the Eastern Cape and Transkei, the Methodist tradition of pledging loyalty to the Head of State and the emergence of Transkei as a geo-political state. Chapter 4 focuses on the reaction of the Transkeian Methodists to the dispute between the Transkeian Government and the MCSA. The loyalties which influenced their reaction are identified and analysed. In this study the whole process of the schism is seen as an interplay between and clash of different loyalties. Chapter 5 reviews the different models and typologies used to explain and interpret the African Independent/Initiated Church movement. The aim is to identify the elements in these models which are relevant for an understanding of this schism. Chapter 6 concludes the study by considering five areas of missiological importance highlighted by the 1978 Methodist schism in Transkei, namely: ( 1) the research questions, (2) mission and unity, (3) mission and ethnic issues, (4) prophetic mission, and (5) prophetic ambivalence. / Christian Spirituality, Church History and Missiology / D.Th. (Missiology)

Em meio às manifestações sociais crescentes, as insuficiências das democracias representativas em recepcionar e fluir as expectativas sociais, e estados nacionais fracos e subordinados aos mercados financeiros globais, novas institucionalidades democráticas interrogam as democracias existentes. Coerente com estas questões, a tese desenvolvida neste estudo propõe que o tamanho do desafio exige mais democracia, não menos. A ampliação dos modelos de democracia participativa, combinados em um sistema que integre participação cidadã, democratização da gestão e interação em redes, alargam o modelo representativo e garantem novos canais de comunicação entre sociedade e Estado. São alternativas disponíveis às democracias. Dentre elas, interessa verificar as condições para a validade de processos de concertação social em arranjos de ampla representação societal. O modelo referenciado na teoria habermasiana transporta a esfera pública e a estrutura comunicacional original adequando-as conceitualmente ao espaço público institucional e à concertação social, respectivamente. Durante os quatro anos de existência do Conselho de Desenvolvimento Econômico e Social do Rio Grande do Sul (CDES RS) quase duzentas propostas elaboradas por noventa conselheiros e conselheiras da sociedade civil e dez do governo, a partir de um processo dialógico e colaborativo, foram tratadas e encaminhadas pelo executivo estadual. O resultado foi possível, conforme o estudo, por uma série não exaustiva de condicionantes para a validade da concertação social, um conjunto reconhecível e executável de políticas e práticas democráticas. Todavia, defende, ainda, a diversificação dos arranjos institucionais participativos como formas complementares de democracia, multifacetada e transversalizada, para sociedades complexas fruto das novas formas de acumulação capitalista e da transformação dos sujeitos no mundo do trabalho. / In the midst of growing social manifestations, the inadequacies of representative democracies in welcoming and flowing social expectations, and weak national states subordinated to global financial markets, new democratic institutions question the existing democracies. Coherent with these questions, the thesis developed in this study proposes that the size of the challenge requires more democracy, not less. The expansion of participative democracy models, combined in a system that integrates citizen participation, democratization of management and interaction in networks, broadens the representative model and guarantees new channels of communication between society and State. They are alternatives available to democracies. Among them, it is important to verify the conditions for validity of social concertation processes in arrangements of broad societal representation. The model referenced in the Habermasian theory transports the public sphere and the original communicational structure, adapting them conceptually to the public institutional space and the social conciliation, respectively. During the four years of existence of the Social and Economic Development Council of Rio Grande do Sul (CDES RS), almost two hundred proposals prepared by ninety councilors and councilors of civil society and ten of the government, from a dialogical and collaborative process, were treated And forwarded by the state executive. The result was, according to the study, a nonexhaustive set of constraints to the validity of social concertation, a recognizable and enforceable set of democratic policies and practices. However, it also defends the diversification of participatory institutional arrangements as complementary forms of democracy, multifaceted and cross-cutting, for complex societies resulting from new forms of capitalist accumulation and the transformation of subjects into the world of work.

Este estudo descreve e analisa o universo da Consulta de Enfermagem (CE) desenvolvida por enfermeiras da Rede de Serviços de Atenção Básica de Saúde de Porto Alegre. Foram analisados 95 serviços de saúde de diferentes origens institucionais como: Unidades de Saúde; Unidades de Saúde da Família; Ambulatórios e Centros de Saúde; Unidades Particulares/Conveniadas e Unidades Mistas, localizadas em diferentes regiões do município de Porto Alegre. O número total de enfermeiras que aceitaram participar foi de 127, correspondendo a 80,9% da população das que atuam na Atenção Básica. Entre os objetivos constam descrever o universo dessa prática assistencial considerando concepções e métodos, o perfil das enfermeiras e sua inserção nos serviços de Atenção Básica de Saúde. O delineamento deste estudo é exploratório e descritivo, transversal, com abordagem analítica quanti-qualitativa. A coleta de dados baseou-se em um formulário e um guia de entrevistas. Revelou um universo heterogêneo, diversificado e multifuncional em relação à prática da CE pelas enfermeiras no cotidiano dos serviços de saúde. Dentre elas, 85,8% das entrevistadas desenvolvem CE, evidenciando essa prática como central na sua atuação profissional. A atuação na CE influencia e é influenciada pelas interações de trabalho; pela composição das equipes de saúde; pelo local de realização da consulta; pelas demandas assistenciais; pelas estratégias de acesso dos usuários ao serviço; pelas exigências e protocolos institucionais através de programas de saúde pública e acolhimento, e pela própria concepção de CE que cada enfermeira dá para a sua prática profissional. Evidenciou-se que a CE configura-se em estratégia assistencial substancial à demanda dos serviços, representada nos quantitativos de atendimentos e na complexidade das situações de saúde e de doença da clientela. Pode-se afirmar que existem diferentes concepções e práticas de CE, sendo definidas por um leque de ações que se estendem da formalidade a informalidade nos diferentes espaços dos serviços. Por fim, constata-se que a prática da CE foi ampliada e fortalecida com a implantação da Estratégia de Saúde da Família na Atenção Básica de Porto Alegre nos últimos anos. / This study describes and analyses the environment of Nursing Consultation (NC) developed by nurses of the Basic Health Attention Service Network in Porto Alegre. Ninety five (95) health services of different institutional origins were analyzed, they are: Health Units; Family Health Units; Policlinic and Health Centers; Private/Covenanted Units; and Mixed Units, located in different regions of Porto Alegre. The total number of nurses who participated was 127, corresponding to 80,9% of the population of the ones who work in the basic attention. Among the objectives of this study there are the description of the universe of the assistance practice which takes into consideration the concepts and methods, the profile of the nurses and their insertion in the basic health attention service. The outline of this study is exploratory, descriptive and transversal, with an analytical quanti-qualitative approach. The collection of the data was based in a form of interviews. After the analysis, the mentioned universe showed to be heterogeneous, diversified and multifunctional in relation to the practice of the NC performed by the nurses in their daily work in the health service. Among them, 85,8% of the interviewees work with NC, they evidence such practice as being core in their acting in this kind of health service. Their acting in NC influences and it is influenced by work interactions; by the composition of the health teams; by the place of the consultation; by the demands of assistance; by strategies of users’ access to the service; and, by the requirements and institutional protocols through programs of public health. It was made evident that NC is a substantial assistance strategy to the demands of the service, which is represented in the high number of consultations and in the complexity of the health situations and patients’ sickness. We can affirm that there are different conceptions and practices of NC. They may be defined by a varied range of actions which go from the formality to the informality in different places which offer health service. It was verified that the practice of NC was amplified and fortified with the implantation of the Family Health Strategy in basic attention which happened in the city of Porto Alegre in the last years. / Este estudio describe y analiza el universo de la Consulta de Enfermería (CE) desarrollada por enfermeras de la Red de Servicios de Atención Básica de Salud de Porto Alegre. Fueron analizados 95 servicios de salud de diferentes orígenes institucionales como: Unidades de Salud; Unidades de Salud de la Familia; Ambulatorios y Centros de Salud; Unidades Particulares/Conveniadas y Unidades Mixtas, localizadas en diferentes regiones del municipio de Porto Alegre. El número total de enfermeras que participaron fue de 127, correspondiendo a 80,9% de la población de las que actúan en la atención básica. Entre los objetivos constan describir el universo de esta práctica asistencial considerando concepciones y métodos, el perfil de las enfermeras y su inserción en los servicios de atención básica de salud. El delineamiento de este estudio es exploratorio y descriptivo, transversal, con abordaje analítica cuanti-cualitativa. La colecta de datos se basó en un formulario-guía de entrevistas. Reveló un universo heterogéneo, diversificado y multifuncional en relación a la práctica de la CE por las enfermeras en el cotidiano de los servicios de salud. Entre ellas 85,8% de las entrevistadas desarrollan CE, evidenciando esa práctica como central en su actuación en ese ámbito de la salud. Esa actuación en la CE influencia y está influenciada por las interacciones de trabajo; por la composición de los equipos de salud; por el lugar donde se realiza de la consulta; por las demandas asistenciales; por las estrategias de acceso de los usuarios al servicio; por las exigencias y protocolos institucionales a través de programas de salud pública y acogimiento. Se evidenció que la CE se configura en estrategia asistencial substancial a la demanda de los servicios, representada en los cuantitativos de atendimientos y en la complejidad de las situaciones de salud y de enfermedad de la clientela. Se puede afirmar que existen diferentes concepciones y prácticas de CE, siendo definidas por un conjunto de acciones que se extienden de la formalidad a la informalidad en los diferentes espacios de los servicios. Se constata que la práctica de la CE fue ampliada y fortalecida con la implementación de la Estrategia de Salud de la Familia en la atención básica de Porto Alegre en los últimos años.