Made available in DSpace on 2016-04-26T20:23:14Z (GMT). No. of bitstreams: 1 Paula Eschholz Ribeiro Brofman.pdf: 1151614 bytes, checksum: a186fd296cea5e452de8a361dae95cb5 (MD5) Previous issue date: 2014-09-16 / Constitutional Amendment No. 33, dated December 12, 2001 changed the wording of art. 155, § 2, section IX, paragraph a, of the Brazilian Federal Constitution of 1988. Unsurprisingly the commitment of the states and the Federal District for all tax and any entry of goods and commodities in the country. They lacked, however, a constitutional approval for this. It was then that the Constitutional Amendment 33 modified the constitutional archetype of ICMS in order to make it focus on any entry of goods or merchandise in the country. These changes resulted in heated debates on the doctrine of the Tax Law, which saw the creation of a new tax, in the guise of ICMS, enter the legal world through an Amendment to the Constitution. Is that musty derived constituent power is not fully free to modify the constitution to their own pleasure, there are parameters set by the original power that must be respected, otherwise it would incur unconstitutional. Thus, this paper intends to perform a syntactic, semantic and pragmatic analysis of the exaction in order to demonstrate the main changes brought about by Constitutional Amendment No. 33, 2001, marginalized original guidelines and the consequent alterations to the unconstitutionality of the import-ICMS / A Emenda Constitucional nº 33, de 12 de dezembro de 2001 alterou a redação do art. 155, § 2º, inciso IX, alínea a, da Constituição Federal de 1988. Não é novidade o empenho dos Estados e Distrito Federal em tributar toda e qualquer entrada de bens e mercadorias no país. Faltava-lhes, no entanto, uma aprovação constitucional para isso. Foi então, que a Emenda Constitucional nº 33 modificou o arquétipo constitucional do ICMS, a fim de fazê-lo incidir sobre toda e qualquer entrada de bens ou mercadorias em território nacional. Tais mudanças trouxeram calorosos debates na doutrina do Direito Tributário, que viu a criação de um novo imposto, sob as vestes do ICMS, ingressar no universo jurídico por meio de Emenda à Constituição. É cediço que o poder constituinte derivado não é totalmente livre para modificar o texto constitucional ao seu bel-prazer, há parâmetros estabelecidos pelo poder originário que devem ser respeitados, sob pena de se incorrer em inconstitucionalidade. Diante disto, este trabalho pretende realizar uma análise sintática, semântica e pragmática da exação, a fim de demonstrar as principais mudanças trazidas pela Emenda Constitucional nº 33, de 2001, as diretrizes originais marginalizadas e a consequência dessas alterações no ICMS-Importação

A presente pesquisa centrou-se em analisar as implicações do processo de supervisão e sua importância para a formação acadêmico-profissional em Serviço Social, tendo como pressuposto o acompanhamento sistemático realizado pelo assistente social junto ao discente, uma das dimensões que envolvem a supervisão, qual seja, a supervisão profissional ou de campo. O objetivo do estudo sobre essa dimensão da formação profissional refletiu o entendimento da realidade profissional, das transformações no mundo do trabalho e as respectivas formas de enfrentamento da questão social. Tratou do processo de supervisão acadêmico-profissional em Serviço Social no município de Ipatinga/MG a partir dos projetos de extensão universitária coordenados pelo curso de Serviço Social da UNIPAC/Campus Vale do aço, onde são desenvolvidas atividades que envolvem ações de assistentes sociais e se constituem em espaços sócio-ocupacionais onde se inserem estagiários. A hipótese do presente estudo é de que existe uma tensão entre a proposta das Diretrizes Curriculares da Associação Brasileira de Ensino em Serviço Social (ABESS), de 1996 e sua efetivação em um contexto de aceleramento de privatização do ensino superior e das condições de trabalho dos profissionais. Os pressupostos relacionados à direção social ou ao aparato legal para a profissão são norteados e conduzidos pelas diretrizes curriculares. E a direção assumida pela profissão a partir das mudanças que vinculam a ação profissional ao projeto societário da classe trabalhadora, demanda novas respostas profissionais, que vão se refletir diretamente numa exigência de um trabalho profissional que ultrapasse o mero fazer cotidiano. Para a apreensão do objeto de estudo, procurou-se discutir a formação profissional mediante o que está preconizado nas Diretrizes Curriculares de 1996. Num segundo momento discutiu-se acerca da mercantilização do ensino superior pós década de 1990 e a UNIPAC nesse contexto. Já no capítulo 3 foram analisadas as particularidades do processo de supervisão de campo no universo dos projetos de extensão da UNIPAC e as condições de trabalho dos supervisores de campo. Nas considerações mais conclusivas é apresentado um balanço da pesquisa realizada, buscando apontar possíveis desafios e tendências para a formação profissional dos assistentes sociais na atualidade. / The present research focused in analysing the envolvement of the supervision process and its importance for the professional-academic degree in Social Assistance, using sistematic checking done by a social assistant altogheter students, one of the dimensions that envolves supervision, such as, field or professional supervision. The studys objective of this dimension of the professional degree reflected the understanding of the professional reality, transformations of world of work and its respective ways of approaching the social issue. It is about the professional-academic supervision in Social Assistance in the city of Ipatinga/MG following university extension projects coordinated by the Social Assistance course of UNIPAC/Campus Vale do Aço, where activities that envolves social assistants are developted, also there are space in certain institutions to insert trainees. The hypothese of the current study it is about the tension between the proposal of the Curriculum Orientation of Associação Brasileira de Ensino em Serviço Social (ABESS), of 1996 and its occurs in the context of fast privatization of the college degree and the professionals conditions of work. All approaches related to the social direction or the legal events for the profession are lead and conducted by the Curriculum Orientation. The direction assumed by the profession comes from changes that link the professional action to the working class social project, demand new professional responses that will reflect directly in one strict kind of professional that goes beyond the simple work routine. To make this work relevant, discussions based on the professional degree were necessary, all this was possible based in what can be found in 1996 Curriculum Orientation. In a second situation other discussions envolving the merchandise of college dregree after the 1990s was also necessary and UNIPAC institution is part of this. In chapter 3 were analised partiularities of the field supervision process in the universe of UNIPAC extension projects and its work conditions. Concluding it shows a balance of the research made, looking for possible challenges and tendencies to the degree of the social assistant professional at current days.

This research study acquired a consumer response centred approach to visual merchandising stimuli, in an attempt to holistically consider this area of the retail industry. Consumers‟ perceptions towards visual merchandising displays and the effect these displays have on consumer behaviour were exposed. The primary research question that pended from the preliminary literature was to determine the effect of visual merchandising displays on consumer perceptions. Explorative research was performed and qualitative data were collected by means of focus groups and naïve sketches. The data was analysed by means of a thematic analysis process. Perceptions of visual merchandising displays that were identified were subliminal in creating an interest and desire to further peruse the merchandise and aesthetically to beautify the store. Consumers expressed that the impact that visual merchandising displays had on their buying decisions depended on their personal preferences. / Business Management / M. Com. (Business Management)

A presente pesquisa centrou-se em analisar as implicações do processo de supervisão e sua importância para a formação acadêmico-profissional em Serviço Social, tendo como pressuposto o acompanhamento sistemático realizado pelo assistente social junto ao discente, uma das dimensões que envolvem a supervisão, qual seja, a supervisão profissional ou de campo. O objetivo do estudo sobre essa dimensão da formação profissional refletiu o entendimento da realidade profissional, das transformações no mundo do trabalho e as respectivas formas de enfrentamento da questão social. Tratou do processo de supervisão acadêmico-profissional em Serviço Social no município de Ipatinga/MG a partir dos projetos de extensão universitária coordenados pelo curso de Serviço Social da UNIPAC/Campus Vale do aço, onde são desenvolvidas atividades que envolvem ações de assistentes sociais e se constituem em espaços sócio-ocupacionais onde se inserem estagiários. A hipótese do presente estudo é de que existe uma tensão entre a proposta das Diretrizes Curriculares da Associação Brasileira de Ensino em Serviço Social (ABESS), de 1996 e sua efetivação em um contexto de aceleramento de privatização do ensino superior e das condições de trabalho dos profissionais. Os pressupostos relacionados à direção social ou ao aparato legal para a profissão são norteados e conduzidos pelas diretrizes curriculares. E a direção assumida pela profissão a partir das mudanças que vinculam a ação profissional ao projeto societário da classe trabalhadora, demanda novas respostas profissionais, que vão se refletir diretamente numa exigência de um trabalho profissional que ultrapasse o mero fazer cotidiano. Para a apreensão do objeto de estudo, procurou-se discutir a formação profissional mediante o que está preconizado nas Diretrizes Curriculares de 1996. Num segundo momento discutiu-se acerca da mercantilização do ensino superior pós década de 1990 e a UNIPAC nesse contexto. Já no capítulo 3 foram analisadas as particularidades do processo de supervisão de campo no universo dos projetos de extensão da UNIPAC e as condições de trabalho dos supervisores de campo. Nas considerações mais conclusivas é apresentado um balanço da pesquisa realizada, buscando apontar possíveis desafios e tendências para a formação profissional dos assistentes sociais na atualidade. / The present research focused in analysing the envolvement of the supervision process and its importance for the professional-academic degree in Social Assistance, using sistematic checking done by a social assistant altogheter students, one of the dimensions that envolves supervision, such as, field or professional supervision. The studys objective of this dimension of the professional degree reflected the understanding of the professional reality, transformations of world of work and its respective ways of approaching the social issue. It is about the professional-academic supervision in Social Assistance in the city of Ipatinga/MG following university extension projects coordinated by the Social Assistance course of UNIPAC/Campus Vale do Aço, where activities that envolves social assistants are developted, also there are space in certain institutions to insert trainees. The hypothese of the current study it is about the tension between the proposal of the Curriculum Orientation of Associação Brasileira de Ensino em Serviço Social (ABESS), of 1996 and its occurs in the context of fast privatization of the college degree and the professionals conditions of work. All approaches related to the social direction or the legal events for the profession are lead and conducted by the Curriculum Orientation. The direction assumed by the profession comes from changes that link the professional action to the working class social project, demand new professional responses that will reflect directly in one strict kind of professional that goes beyond the simple work routine. To make this work relevant, discussions based on the professional degree were necessary, all this was possible based in what can be found in 1996 Curriculum Orientation. In a second situation other discussions envolving the merchandise of college dregree after the 1990s was also necessary and UNIPAC institution is part of this. In chapter 3 were analised partiularities of the field supervision process in the universe of UNIPAC extension projects and its work conditions. Concluding it shows a balance of the research made, looking for possible challenges and tendencies to the degree of the social assistant professional at current days.

Made available in DSpace on 2016-03-15T19:34:36Z (GMT). No. of bitstreams: 1 Fabio de Barros Bruno.pdf: 890911 bytes, checksum: 9346b4a64a52cf5d8b7c4defa69ea1b4 (MD5) Previous issue date: 2006-09-21 / Article #49 of the Brazilian Consumer Bill of Rights (CDC Law 8.078/1990) establishes consumers right to return unwanted merchandise to suppliers within a period of 7 days for a full refund in the case of distance contracts. This law is intended to ensure consumers convenience and opportunity at the moment of purchase, compensate for consumers lack of familiarity with the product or service purchased, and protect consumers against particularly aggressive marketing practices. However, although the literal interpretation of this law specifies a 7-day refund period and contracts celebrated at distance for the exercise of this right, jurisprudence and judicial doctrine have not yet determined the exact boundaries under which consumers may return unwanted products. In other words, any product or service purchased from a supplier at distance may be returned within a 7-day period no-questions-asked. In any case, in e-commerce dealings the unrestricted exercise of this right can lead to significant losses on part of the suppliers. But, far from ignoring consumers rights suppliers often underscore them, though the actual scope and applicability of these rights remain to be clearly established. If consumers rights to return unwanted merchandise are exercised within the principles informing the legal system, they will eventually become a means of harmonizing e-commerce relations and, consequently, of encouraging participation in worldwide computer networks. / O direito de arrependimento é a prerrogativa instituída pelo art. 49 do Código de Defesa do Consumidor mediante a qual é facultado ao consumidor desistir, no prazo de sete dias e sem qualquer ônus, do contrato que tenha efetuado fora do estabelecimento comercial do fornecedor. Esta prerrogativa do consumidor tem por objetivo básico garantir a conveniência e oportunidade no ato de consumo, tanto suprindo a falta de contato prévio do consumidor com o produto ou serviço que adquire fora do estabelecimento do fornecedor, como coibindo as práticas comerciais eivadas de marketing agressivo. De acordo com uma interpretação gramatical desse artigo, em um primeiro momento, salvo o lugar onde se firmou o contrato e o prazo de reflexão, aparentemente pouco tem sido dito pela doutrina em relação a qualquer outro limite para que o consumidor exerça o direito em foco. Em suma, basta que o produto ou serviço tenha sido contratado fora do estabelecimento comercial e que a manifestação da desistência ocorra dentro no prazo de reflexão, para que ele seja exercido. Tal fato leva alguns doutrinadores a buscar interpretações que negam quase que totalmente a aplicação do direito de arrependimento ao comércio eletrônico, uma vez que sua aplicação irrestrita pode ser bastante prejudicial, sobretudo, ao empresário. O caminho no comércio eletrônico, no entanto, não é negar esse direito ao consumidor, mas sim, despertá-lo para a sua existência. Os limites de sua aplicabilidade, todavia, devem ser traçados a fim de se estabelecerem regras claras para os participantes da relação de consumo. Logo, uma interpretação mais adequada desse instituto se faz necessária à luz do comércio eletrônico; interpretação que possibilite não só um ponto de equilíbrio na aplicabilidade do direito de arrependimento fundamentado no próprio sistema jurídico, mas que também desperte a atenção dos consumidores para o seu exercício. É necessário o equilíbrio. Isto é, não negá-lo, mas acordar a sociedade para o seu uso; não para seu emprego desregrado e ilimitado, mas para o seu uso dentro dos princípios que regem o sistema, como meio de harmonização das relações de consumo no comércio eletrônico e, por conseqüência, como instrumento para a ampliação do número de pessoas incluídas na rede mundial de computadores.

This graduation theses treats of the CRM systém for return mechandise authorization processing with support of the bar codes for the organization Digilive s.r.o. The systém should improve and modernize work of the employees and the clients in the process of attending the sales return. The systém will contain two kinds of the users. The client can make sales returns and view data about his sales returns. The employee can edit all data about the sales returns and the clients. The employee segment is implemented with the five-dimension model access data.

This research study aims to obtain a holistic view of the area of store atmospherics, which forms part of the retail industry. A consumer-centred response approach was followed. Store atmospherics and its influence on consumers’ buying behaviour has received very little attention in the literature to date. Consumers’ views on in-store atmospheric elements and the influence of these elements on their buying behaviour were obtained. The primary research aim that was derived from the preliminary literature was therefore to explore the influence of store atmospherics on consumers’ buying behaviour in apparel retail stores in the Tshwane region. The type of research design used in this study was exploratory, making use of a qualitative approach and a communicative technique of interviews. The selected method was focus group interviews and naïve sketches. The data gathered was analysed by means of Tesch’s inductive descriptive coding technique, better known as thematic analysis. It was found that atmospheric elements have the ability to influence consumers in either a subconscious or a conscious way. This has a direct influence on the amount of time that consumers will spend in-store and ultimately influences their buying decisions and behaviour either positively or negatively. This had a direct influence on the amount of time that consumers will spend instore and ultimately influences their buying decisions and behaviours either positively or negatively, meaning that the consumers’ will display either an approach- or avoidance behaviour. / Business Management / M. Com. (Business Management)

Abstract of thesis submitted in partial fulfilment of the requirements for the Degree of Master of Commerce and Management Dynamics of macroeconomic variables in Fiji : a cointegrated VAR analysis By Shiu Raj Singh The objective of this study is to examine how macroeconomic variables of Fiji inter-relate with aggregate demand and co-determine one another using a vector autoregression (VAR) approach. This study did not use a prior theoretical framework but instead used economic justification for selection of variables. It was found that fiscal policy, which is generally used as a stabilisation tool, did not have a positive effect on real Gross Domestic Product (GDP) growth in the short term. Effects on GDP growth were positive over the long term but not statistically significant. Furthermore, expansionary fiscal policy caused inflationary pressures. Fiji has a fixed exchange rate regime, therefore, it was expected that the focus of monetary policy would be the maintenance of foreign reserves. It was, however, found that monetary expansion in the short term resulted in positive effects on real GDP growth and resulted in inflation. The long term effects of monetary policy on real GDP growth were negative, which are explained by the fixed exchange rate regime, endogenous determination of money supply by the central bank, an unsophisticated financial market and, perhaps, an incomplete transmission of the policy. Both merchandise trade and visitor arrivals growth were found to positively contribute to short term and long term economic growth. Political instability was found not to have significant direct effects on real GDP growth but caused a significant decline in visitor arrivals which then negatively affected economic growth in the short term.

This master thesis applies to the revenues from the sale of goods and their recognition in accordance with the Czech accounting standards, IAS and US GAAP. Particular chapters contain analysis of chosen problems of merchandise (goods) {--} its definition and pricing, problems of cost and income from the sale. The biggest part of the thesis is deals with the recognition of revenues from the sale of goods. At first were characterised and analysed individual methods of revenues recording, which were usefully completed with a concrete case applied to Czech accounting standards, IAS and US GAAP, with addition of the impact on the trading income of the company.

In the theorethical part of my dissertation I give characterization of legal treatment by real properties, including some selected problems and notification for drawing up of such contracts. Contracts are the main private- legal tool and with their help the owner carry out his proprietory rights. In the practical part my dissertation concentrates on selected real properte agency and on analyze of i´ts contracts praxis. I tried to identify differnces between contracts (particulary on bargain contracts and intermidiary contracts) according to civil code and commercial law. In the practical part there are further described and analysed some cases of unfair negotiations of this real properte agency