A Constituição Federal de 1988 conferiu aos Municípios e ao Distrito Federal a competência para instituir o imposto sobre serviços de qualquer natureza definidos em lei complementar, com exceção dos serviços de transporte interestadual e intermunicipal e dos serviços de comunicação, que são tributados pelos Estados por meio do ICMS. Um dos pontos principais do exercício daquela competência está na delimitação da base de cálculo do ISS, por se tratar do elemento que indicará o montante da riqueza que o contribuinte obteve com a prestação do serviço e sobre o qual o ISS será calculado. É necessário, então, que a base de cálculo definida na lei municipal para a cobrança do ISS tenha estreita relação com o fato jurídico prestar serviço de qualquer natureza, pois é somente a riqueza decorrente dessa materialidade que poderá ser atingida pelo ISS. Sendo assim, caso um Município preveja, em lei própria, que os valores que não foram recebidos pelo prestador como remuneração pelo serviço executado em favor do tomador também devem compor a base de cálculo do ISS, a cobrança desse imposto que se baseie nessa lei será inconstitucional, pois atingirá valores que não revelam capacidade contributiva do prestador do serviço. Considerando-se que a Lei Complementar n.º 116/2003, ao exercer a função de lei complementar nacional prescritora de normas gerais em matéria de cobrança de ISS, estabelece que a sua base de cálculo deve ser o preço do serviço, torna-se necessário verificar quais são os limites semânticos que podem ser atribuídos a essa expressão para que o ISS não seja calculado sobre valores que não representem receita decorrente da prestação de serviço. Para tal análise, primeiramente serão apresentados os critérios que compõem a regra-matriz de incidência do ISS, de tal forma que seja possível demonstrar a relação intrínseca que cada um deles estabelece com a materialidade tributável por meio desse imposto. Relação essa que se destaca no estudo da base de cálculo como critério quantitativo daquela regra-matriz, posto que deve compreender apenas os valores recebidos pelo prestador como remuneração pelo serviço prestado. E para diferenciar esses valores daqueles que são recebidos pelo prestador do serviço do seu tomador como reembolso de despesas, serão propostos alguns critérios objetivos que devem ser aplicados na análise de cada uma das despesas envolvidas em uma prestação do serviço para que se determinem se os valores que serão empregados no seu custeio devem ou não compor a base de cálculo do ISS. Além disso, também serão propostos critérios para diferenciar os valores recebidos pelo prestador que são incorporados ao seu patrimônio daqueles que apenas transitam temporariamente por ele e identificar quais deles sofrerão a incidência do ISS. Por fim, será também analisada a necessidade de prescrição de critérios para o rateio do preço cobrado pela execução concomitante de uma prestação de serviço em estabelecimentos localizados em Municípios diferentes, de tal forma que todos esses Municípios possam definir uma base de cálculo constitucional para a apuração do ISS que cada um tem competência para cobrar sobre esse fato jurídico tributário. / The Federal Constitution of 1988 attributed to municipalities and the Federal District the competence to institute tax on services of any nature (ISS) as defined in a supplementary law, with exception to interstate and intermunicipal transportation services and services of communication, taxed by the States ICMS. One of the main points of municipalities competence refers to the assessment of the ISS tax base, by the designation of which value obtained by the taxpayer through the service rendered is subjected to taxation. The tax base defined by the municipal law to charge the ISS should be strictly related to the legal fact of providing service of any nature. Only the value obtained through this materiality is subjected to the ISS. In case a particular municipal legislation anticipates the addition to the ISS tax base of values received by the provider other than the compensation for the service rendered in favor of a client, the charging of the tax based on this law will be unconstitutional, since it deals with values over the taxpayers contributive capacity. While performing the function of prescribing national general norms related to ISS charging, Supplementary Law 116/2003 establishes that the tax base should be the price of service. It becomes necessary to verify the semantic limits that may be attributed to the expression price of service to avoid the calculation of ISS on values that do not represent the service compensation. For such analysis, this thesis presents, first, the criteria that form the rule array of ISS incidence, demonstrating the intrinsic relation of each one of the criterion with the taxable materiality. This relation stands out in the study of the tax base as a quantitative criterion of the rule array of ISS incidence, since it should encompass only the values received by the provider as compensation for the service rendered. To differentiate these values from those received by the service provider from the client as reimbursement of expenses, this thesis proposes objective criteria to analyze each expenditure involved in a service provision, in order to determine whether the values applied to its costing should form the ISS tax base. This thesis also proposes criteria to differentiate values received that are definitely incorporated to the providers patrimony from those that are temporary. These criteria also identify which of these values could be subjected to the ISS. Finally, this thesis analyses the prescription of criteria to the assessment of the price charged for service simultaneously provided at facilities located at different municipalities, making it possible for all these municipalities to define a constitutional tax base to assess the ISS each one has the competence to charge.

Made available in DSpace on 2016-04-27T16:34:02Z (GMT). No. of bitstreams: 1 Paula de Castro Escanuela.pdf: 504933 bytes, checksum: d2d2ec8960b18e856184e2d743671eb0 (MD5) Previous issue date: 2009-10-26 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / To search the formal process of adaptation at school of adolescent-students those are judicially distinctive qualified as offenders and ordered to the educativesocial step fulfillment in open way - Community Services Repayment (PSC) and Attended Freedom (LA) - prescribed by the Federal Law nº 8069 of July 13th of 1990 institutes the Adolescent and Child Statute (ECA) that implied in the needs to set up the searches beyond of the school borders and carrying an attentive reading about the proper (ECA) such as in respect to its basic principles, applicability, beyond the transformations and social impacts came from its implementation, in order to understand what is the school function in the face to the educative-social step process that offenders adolescent are submitted. The struggle about (ECA) will be retaken in the analytical description of the data gotten through half-structuralized research made to pedagogical coordinators and teacher in two public schools - one municipal and other one state - located in a city from Sao Paulo State and also to subsidiary data came from Judicial process studding about the students in (PSC) and (LA), as well as the Youth and Childhood Judge statement and professionals responsible for the educative-social step accompaniment related. The indicating elements of the relations that schools establish to students in (PSC) and (LA) are analyzed from the critical theoretical reference of those authors Adorno, Horkheimer and Marcuse to the objective of verify how the formal process of adaptation at school of the adolescent in question not only corroborates for guarantee their social right but also to recovering or readjustment them to the society / Investigar o processo de escolarização formal de alunos/adolescentes judicialmente tipificados como infratores e determinados ao cumprimento das medidas sócio-educativas em meio aberto Prestação de Serviços à Comunidade PSC e Liberdade Assistida LA prescritas pela Lei nº 8069 de 13 de julho de 1990, que institui o Estatuto da Criança e do Adolescente implicou na necessidade de situar a investigação para além das fronteiras da escola e realizar uma atenta leitura sobre o próprio ECA, tanto no que concerne aos seus princípios fundamentais, sua aplicabilidade, além das transformações e impactos sociais advindos de sua implementação, a fim de entendermos qual a função da escola diante do processo sócio-educativo a que são submetidos adolescentes infratores. A discussão sobre o ECA foi retomada na descrição analítica dos dados obtidos através de entrevistas semi-estruturadas realizadas com professores e coordenadores pedagógicas de duas escolas públicas uma municipal e uma estadual - localizadas em uma cidade do interior paulista e ainda de dados subsidiários oriundos da leitura dos processos judiciais dos alunos em PSC e LA, bem como do depoimento do juiz da infância e juventude e dos profissionais responsáveis pelo acompanhamento das referidas medidas sócio-educativas. Os elementos indicadores das relações que as escolas estabeleceram com os alunos em PSC e LA foram analisados a partir do referencial teórico crítico dos autores Adorno, Horkheimer e Marcuse com o propósito de verificar se a escolarização do adolescente em questão corroborou não somente para garantia de um direito social mas para sua reinserção ou readaptação à sociedade

Poor loan repayment causes the decline and failure of some microfinance institutions. The purpose of this qualitative multiple case study was to explore strategies that microfinance (MFI) leaders use to reduce loan default in the base of the pyramid market. The study population included 6 MFI leaders, 12 borrower community-based groups, and 4 staff members of the Adventist Development and Relief Agency (ADRA Rwanda) who reduced MFI loan default in Rwanda. Data were collected through semistructured interviews with 3 MFI leaders, 3 ADRA Rwanda staff members, and 3 members of borrower groups. Data were also collected through focus groups with 3 borrower community-based groups comprising 6 to 8 members. Additional data were collected through the analysis of MFI and ADRA Rwanda organizational documents. The Varian group lending model was the conceptual framework for the study. Data analysis involved methodological triangulation and the Gadamerian hermeneutics framework of interpretation. Four major themes emerged: intrapreneurship and environmental business opportunities, favorable loan repayment conditions, strategies for choosing borrower groups, and loan use monitoring. A sustainable microfinance institution can produce social change by providing microfinance loans that clients can use to start and grow microenterprises that can become the source of income for improving the lives of clients and their family members. Findings may also be used to create economic growth through the participation of more people in economic activities in the base of the pyramid market.

From the Proceedings of the 1977 Meetings of the Arizona Section - American Water Resources Assn. and the Hydrology Section - Arizona Academy of Science - April 15-16, 1977, Las Vegas, Nevada / An economic evaluation of the Central Arizona Project was conducted with a goal of developing a simulation model of CAP costs, water operations and capital repayment alternatives. This model was compared to the actual cost experience of the Metropolitan Water District of Southern California for a realistic assessment. In addition, an effort was made to consider some of the indirect impacts of the CAP, and the overall economic outlook was summarized. In devising the simulation model CAP capital costs, CAP power supply and CAP water supply factors were considered along with user charges, management alternatives, and operations, maintenance and repair costs.

Tertiary education campuses are no more the heart of peacefulness and scholastic study. They are turned into battlefields, administration and lecture hall buildings become the objects of siege, invasion and occupation. This is caused by the demands by students for adequate financial aid, the declining financial resources from government and the government's call for more access to tertiary education especially for the historically disadvantaged students. The problems in tertiary education pertain not only to financial problems, they also include cultural diversity, social and political issues. The financial aid to tertiary institutions is the main theme in this research. The research is based on a study of international and South African tertiary education systems in order to find ways to manage student affairs in tertiary education effectively and efficiently and to establish management strategies that will be acceptable to students, management, parents, all stakeholders and interest groups. In the end the management in tertiary education institutions should be able to effect the transformation based on the profound deficiencies of the present system which inhibit Higher Education's ability to meet the moral, social and economic demands of the new South Africa in the context of national and global opportunities and challenges. / Educational Leadership and Management / M.Ed. (Educational Management)

Tertiary education campuses are no more the heart of peacefulness and scholastic study. They are turned into battlefields, administration and lecture hall buildings become the objects of siege, invasion and occupation. This is caused by the demands by students for adequate financial aid, the declining financial resources from government and the government's call for more access to tertiary education especially for the historically disadvantaged students. The problems in tertiary education pertain not only to financial problems, they also include cultural diversity, social and political issues. The financial aid to tertiary institutions is the main theme in this research. The research is based on a study of international and South African tertiary education systems in order to find ways to manage student affairs in tertiary education effectively and efficiently and to establish management strategies that will be acceptable to students, management, parents, all stakeholders and interest groups. In the end the management in tertiary education institutions should be able to effect the transformation based on the profound deficiencies of the present system which inhibit Higher Education's ability to meet the moral, social and economic demands of the new South Africa in the context of national and global opportunities and challenges. / Educational Leadership and Management / M.Ed. (Educational Management)

The master’s thesis is aimed at the expedience evaluation of use of a reverse leasing of investment financed by a long credit. First of all the fundamentals of a leasing, a long credit and the present state of the Czech leasing market are reviewed. The target of the effort is the comparison of several reverse leasing’s options as a source of financing.