Made available in DSpace on 2016-04-26T20:48:37Z (GMT). No. of bitstreams: 1 Emerson Oliveira de Queiros.pdf: 1394134 bytes, checksum: e8f7b40ddc426553915a8ec319148ce7 (MD5) Previous issue date: 2012-08-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The goal of the present work it to use the Box-Jenkins methodology, also known as ARIMA methodology, to build a short-term model of prediction for the state tax (ICMS) revenue. This tax is the most important source of income for the states in Brazil. Therefore, to predict precisely the volume of resources to be collected, other then being a legal requirement, may also be crucial for the financial management of the States. The results achieved indicate that the Box-Jenkins methodology can be a useful tool to forecast the short-term tax revenue from taxes with the characteristics of the ICMS (Value Add Tax) / O presente trabalho objetiva aplicar a metodologia Box-Jenkins, conhecida também como metodologia ARIMA, a fim de construir um modelo de previsão de curto prazo para o imposto estadual (ICMS). Trata-se de um imposto de grande peso relativo nas receitas dos estados no Brasil. Portanto, antecipar precisamente o volume de recursos advindos da principal fonte de receita dos estados no Brasil, além de ser uma imposição legal, pode ser também crucial na gestão financeira dos Estados. Os resultados indicaram que a metodologia Box-Jenkins pode ser uma ferramenta útil se a intenção for construir um modelo de previsão de curto prazo para o imposto com as características do ICMS

Em todo o mundo, o imposto sobre valor agregado vem tomando o lugar dos tradicionais impostos sobre vendas. A razão está em que este método de tributação evita o efeito cumulativo, ao tributar apenas o valor adicionado em cada etapa da produção. No Brasil, por causa da sonegação fiscal em alguns setores da economia, e dos problemas de concorrência dela decorrentes, o Governo introduziu os métodos de apuração de tributos denominados de \"substituição tributária\" e \"incidência monofásica\". Estes dois métodos são chamados em conjunto de sistemáticas de concentração da incidência, porque buscam exigir adiantado, na primeira fase da cadeia de produção, a totalidade da carga tributária que se pretenderia cobrar de toda a cadeia de produção. O problema está em que estes métodos de cobrança causam não apenas violações de princípios constitucionais de direito tributário, mas também podem gerar efeitos nocivos à economia, violando princípios estabelecidos pela Constituiçao em relação à ordem econômica do país. A Constituição Brasileira exige a neutralidade da tributação em relação ao mercado, o que significa que a política fiscal não pode causar distorções na concorrência nem deve induzir a concentração de mercado. Os métodos de concentração da incidência, no entanto, podem gerar estes efeitos secundários, o que reclama seu estudo também no contexto da neutralidade da tributação. / Throughout the world, the value added tax has been gaining space over traditional sales taxes. The reason is that this method of taxation avoids the cumulative effect by taxing the value added at each stage of the production chain. In Brazil, due to tax evasion in some sectors of the economy and the competition issues arising from it, the Government introduced the methods of calculating tax called \"tax substitution\" and \"impact single phase\". When jointly referred to, these two methods are called of Concentration of Incidence Methods, because they seek to require early, in the first stage of the production chain, the total tax burden that would be charged in the entire production chain. The problem is that the Systematic Concentration of Incidence Methods not only cause violations of constitutional principles of tax law, but may also generate harmful effects to the economy, which would violate principles of economic order established by the Brazilian Constitution. The Brazilian Constitution requires neutrality of taxation in relation to the market, which means that fiscal policy may not distort competition or lead to market concentration. As the Systematic Concentration of Incidence Methods may cause these side effects, this issue should be taken into consideration during their study.

Em todo o mundo, o imposto sobre valor agregado vem tomando o lugar dos tradicionais impostos sobre vendas. A razão está em que este método de tributação evita o efeito cumulativo, ao tributar apenas o valor adicionado em cada etapa da produção. No Brasil, por causa da sonegação fiscal em alguns setores da economia, e dos problemas de concorrência dela decorrentes, o Governo introduziu os métodos de apuração de tributos denominados de \"substituição tributária\" e \"incidência monofásica\". Estes dois métodos são chamados em conjunto de sistemáticas de concentração da incidência, porque buscam exigir adiantado, na primeira fase da cadeia de produção, a totalidade da carga tributária que se pretenderia cobrar de toda a cadeia de produção. O problema está em que estes métodos de cobrança causam não apenas violações de princípios constitucionais de direito tributário, mas também podem gerar efeitos nocivos à economia, violando princípios estabelecidos pela Constituiçao em relação à ordem econômica do país. A Constituição Brasileira exige a neutralidade da tributação em relação ao mercado, o que significa que a política fiscal não pode causar distorções na concorrência nem deve induzir a concentração de mercado. Os métodos de concentração da incidência, no entanto, podem gerar estes efeitos secundários, o que reclama seu estudo também no contexto da neutralidade da tributação. / Throughout the world, the value added tax has been gaining space over traditional sales taxes. The reason is that this method of taxation avoids the cumulative effect by taxing the value added at each stage of the production chain. In Brazil, due to tax evasion in some sectors of the economy and the competition issues arising from it, the Government introduced the methods of calculating tax called \"tax substitution\" and \"impact single phase\". When jointly referred to, these two methods are called of Concentration of Incidence Methods, because they seek to require early, in the first stage of the production chain, the total tax burden that would be charged in the entire production chain. The problem is that the Systematic Concentration of Incidence Methods not only cause violations of constitutional principles of tax law, but may also generate harmful effects to the economy, which would violate principles of economic order established by the Brazilian Constitution. The Brazilian Constitution requires neutrality of taxation in relation to the market, which means that fiscal policy may not distort competition or lead to market concentration. As the Systematic Concentration of Incidence Methods may cause these side effects, this issue should be taken into consideration during their study.

Ce mémoire porte sur le mouvement de l’Association des Paysans de Vallue (APV), qui a vu le jour après la chute de la dictature des Duvalier en Haïti en 1986. La recherche vise à cerner les stratégies mises en œuvre par l’APV dans le développement local, la portée et les impacts de ses initiatives locales sur les conditions de vie des paysans et sur leur relation avec le territoire de Vallue. Elle vise également à identifier les modes de participation des paysans dans la dynamique de développement local qui est implantée par l’APV à Vallue. Après avoir présenté une brève revue de littérature sur le développement local en Haïti, nous évoquons les problèmes confrontés par les paysans et les stratégies qu’ils ont développées en vue de trouver des moyens de survie. Pour comprendre et étudier l’expérience de l’APV à Vallue, nous nous sommes inspirés des perspectives théoriques portant sur le développement local et sur les stratégies d’intervention. La recherche est de type qualitatif ; elle est articulée autour de dix-sept (17) entretiens réalisés avec les vingt-et-un (21) participants recrutés à Vallue. Les résultats de la recherche indiquent que l’APV a su orchestrer des stratégies variées pour réaliser un développement qui est ancré localement et qui répond aux besoins des paysans. En misant sur l’éducation, la sensibilisation, la négociation, la concertation, le partenariat et en mobilisant des ressources locales et externes, l’APV a su réaliser des interventions qui provoquent tout un changement de mentalité et une conscience collective chez les paysans qui développent de nouvelles manières de faire dans l’éducation de leurs enfants et dans la protection de l’environnement de la zone. La route construite par l’association rend Vallue accessible et ouverte, ce qui facilite le développement et permet l’organisation d’une activité comme la foire de la montagne qui met en valeur les produits locaux et la culture locale. L’APV a su apporter des éléments de solution aux problèmes confrontés par les paysans et ses interventions ont des impacts sur leurs conditions de vie et sur leur relation avec le territoire de Vallue. Ils s’identifient mieux au territoire et développent toute une fierté par rapport à leur espace. En outre, la participation des paysans tant dans les élections, la prise de décision et les projets, constitue un élément important. Toutefois, cette participation comporte certaines limites liées au niveau d’éducation des membres de certains groupes. Enfin, il importe de souligner qu’à travers le dernier chapitre de la recherche nous dégageons les points de convergence et de divergence entre la partie théorique et la partie empirique. / This study focuses on the movement of Peasants Association from Vallue (PAV) which started in 1986, after the end of Duvalier’s dictatorship in Haiti. The research aims to understand the strategies used by this association in the process of local development, and the effects of these strategies and initiatives on the living conditions of peasants and their relationship with their territory. Also, its purpose is to identify different modes of participation in the local community. After a brief review of the literature on the local development in Haiti, we present the problems faced by the peasants and the ways to survive. In order to understand and study the peasants’ experiences, we adopt a theoretical perspective based on the literature about local development and intervention strategies. The data of this qualitative research comes from 17 interviews with 21 subjects living in Vallue. The results show that the PAV has built a variety of strategies to allow a development which is locally grounded and related with the peasants’ needs. By structuring their interventions on education, awareness, negotiation, concentration, partnership and mobilisation resources from inside and outside the community, the PAV has successfully brought up changes in mentality and collective consciousness. These results can be seen in new ways of educating children and protecting the ecosystem. For instance, a new road construction has facilitated new ways of communication and new activities, which highlights local culture and products. The PAV’s actions built a new sense of the territory and a feeling of pride and dignity about their local community. Also, peasants’ participation in the elections and the mobilisation in the process of local decision constitutes another impact of the PAV interventions. However, this participation shows some limits, particularly in the level of education of certain participants. Finally, the last chapter presents the link between the theoretical and the empirical part of this study.

Ce mémoire porte sur le mouvement de l’Association des Paysans de Vallue (APV), qui a vu le jour après la chute de la dictature des Duvalier en Haïti en 1986. La recherche vise à cerner les stratégies mises en œuvre par l’APV dans le développement local, la portée et les impacts de ses initiatives locales sur les conditions de vie des paysans et sur leur relation avec le territoire de Vallue. Elle vise également à identifier les modes de participation des paysans dans la dynamique de développement local qui est implantée par l’APV à Vallue. Après avoir présenté une brève revue de littérature sur le développement local en Haïti, nous évoquons les problèmes confrontés par les paysans et les stratégies qu’ils ont développées en vue de trouver des moyens de survie. Pour comprendre et étudier l’expérience de l’APV à Vallue, nous nous sommes inspirés des perspectives théoriques portant sur le développement local et sur les stratégies d’intervention. La recherche est de type qualitatif ; elle est articulée autour de dix-sept (17) entretiens réalisés avec les vingt-et-un (21) participants recrutés à Vallue. Les résultats de la recherche indiquent que l’APV a su orchestrer des stratégies variées pour réaliser un développement qui est ancré localement et qui répond aux besoins des paysans. En misant sur l’éducation, la sensibilisation, la négociation, la concertation, le partenariat et en mobilisant des ressources locales et externes, l’APV a su réaliser des interventions qui provoquent tout un changement de mentalité et une conscience collective chez les paysans qui développent de nouvelles manières de faire dans l’éducation de leurs enfants et dans la protection de l’environnement de la zone. La route construite par l’association rend Vallue accessible et ouverte, ce qui facilite le développement et permet l’organisation d’une activité comme la foire de la montagne qui met en valeur les produits locaux et la culture locale. L’APV a su apporter des éléments de solution aux problèmes confrontés par les paysans et ses interventions ont des impacts sur leurs conditions de vie et sur leur relation avec le territoire de Vallue. Ils s’identifient mieux au territoire et développent toute une fierté par rapport à leur espace. En outre, la participation des paysans tant dans les élections, la prise de décision et les projets, constitue un élément important. Toutefois, cette participation comporte certaines limites liées au niveau d’éducation des membres de certains groupes. Enfin, il importe de souligner qu’à travers le dernier chapitre de la recherche nous dégageons les points de convergence et de divergence entre la partie théorique et la partie empirique. / This study focuses on the movement of Peasants Association from Vallue (PAV) which started in 1986, after the end of Duvalier’s dictatorship in Haiti. The research aims to understand the strategies used by this association in the process of local development, and the effects of these strategies and initiatives on the living conditions of peasants and their relationship with their territory. Also, its purpose is to identify different modes of participation in the local community. After a brief review of the literature on the local development in Haiti, we present the problems faced by the peasants and the ways to survive. In order to understand and study the peasants’ experiences, we adopt a theoretical perspective based on the literature about local development and intervention strategies. The data of this qualitative research comes from 17 interviews with 21 subjects living in Vallue. The results show that the PAV has built a variety of strategies to allow a development which is locally grounded and related with the peasants’ needs. By structuring their interventions on education, awareness, negotiation, concentration, partnership and mobilisation resources from inside and outside the community, the PAV has successfully brought up changes in mentality and collective consciousness. These results can be seen in new ways of educating children and protecting the ecosystem. For instance, a new road construction has facilitated new ways of communication and new activities, which highlights local culture and products. The PAV’s actions built a new sense of the territory and a feeling of pride and dignity about their local community. Also, peasants’ participation in the elections and the mobilisation in the process of local decision constitutes another impact of the PAV interventions. However, this participation shows some limits, particularly in the level of education of certain participants. Finally, the last chapter presents the link between the theoretical and the empirical part of this study.

Submitted by Milena Rubi (milenarubi@ufscar.br) on 2016-10-17T12:15:05Z No. of bitstreams: 1 BENATTI_Glauco_2016.pdf: 4657385 bytes, checksum: c8b25df3de46eef54924ed992b7bf785 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2016-10-17T12:15:44Z (GMT) No. of bitstreams: 1 BENATTI_Glauco_2016.pdf: 4657385 bytes, checksum: c8b25df3de46eef54924ed992b7bf785 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2016-10-17T12:15:55Z (GMT) No. of bitstreams: 1 BENATTI_Glauco_2016.pdf: 4657385 bytes, checksum: c8b25df3de46eef54924ed992b7bf785 (MD5) / Made available in DSpace on 2016-10-17T12:16:05Z (GMT). No. of bitstreams: 1 BENATTI_Glauco_2016.pdf: 4657385 bytes, checksum: c8b25df3de46eef54924ed992b7bf785 (MD5) Previous issue date: 2016-02-26 / Não recebi financiamento / This paper presents a case study on the restructuring process of a Brazilian operation of a century-old Fortune 500 American multinational manufacturer of industrial equipment. The focus of the work lies with the dissonance between discourse and the result of that process, raising the hypothesis that capital market pressure is behind such restructuring. The annual reports of this company portray the restructuring as a recurring corporate strategy, through which the company seeks to boost confidence in the capital market itself and its ability to deliver better results (or reverse bad ones) without, however, such results are achieved in fact, as this case study aims to show. This institutional literature proved to be a flagship tool company speech aimed at telling the actors of the capital market, stories about the strategies set in motion in defense of the interests of shareholders. The examination of such documents for this case study revealed that these strategies unfold in sometimes more tangible actions, sometimes more performing ones and, while restructuring proved to be more performing actions; the strategy of acquisitions / divestiments in series proved to be the most tangible ones. / Este trabalho apresenta um estudo de caso sobre o processo de reestruturação da operação brasileira de uma multinacional americana centenária, fabricante de equipamentos industriais e presente na Fortune 500. O foco do trabalho recai sobre a dissonância entre o discurso e o resultado desse processo, levantando a hipótese de que a pressão do mercado de capitais esteja por trás de tal reestruturação. Os relatórios anuais desta empresa retratam a reestruturação como uma estratégia corporativa recorrente, através da qual, a empresa busca reforçar a confiança do mercado de capitais em si e em sua capacidade de oferecer melhores resultados (ou reverter os ruins), sem que, no entanto, tais resultados sejam alcançados de fato, como o presente estudo de caso pretende mostrar. Tal literatura institucional revelou-se uma ferramenta emblemática do discurso da empresa que visa contar aos atores do mercado de capitais, histórias sobre as estratégias colocadas em movimento em defesa dos interesses dos acionistas. O exame de tais documentos para este estudo de caso revelou que tais estratégias se desdobram em ações ora mais tangíveis, ora mais performáticas sendo que, enquanto as reestruturações se revelaram ações mais performáticas, a estratégia de aquisições / alienações em série revelaram-se as mais tangíveis.

Each month the Department of Finance makes the transfers of ICMS ( Tax on circulation of goods and transport services interstate and intercity communication ) to 75 municipalities of the state of Sergipe . These transfers contribute significantly to an increase in the share of revenues from municipal territories . As will be seen , the share of each municipal entity in GST revenue is expected in the Federal Constitution and follows one of the basic principles of income transfers is that the principle of derivation . Thus, the present study is to investigate the proposed GST as a reflection of economic development of the municipalities of the state of Sergipe . The first chapter presents a mapping on the historicity and economic particularities of the state tax ICMS. The second chapter shows the share of ICMS collection of Sergipe State in relation to other northeastern states and Brazil, but also analyzes the ICMS transfers to the municipalities of the State of Sergipe and ranking to determine which municipalities receive more GST than others, it is the method used Pearson correlation analysis to investigate the extent to which some explicit variables in the model are related or not performance of ICMS territorial units cited . The third chapter shows the income elasticity of the ICMS municipalities in Sergipe showing the extent to which GDP explains the analysis of these transfers . The fourth chapter shows the importance of the tax as a source of current revenues for social investments of the respective municipalities . Finally , concluding remarks are made , showing the relationship of the tax transfers to the respective municipalities in Sergipe . The results showed that there is a concentration of ICMS tax revenues of a few municipalities, which are the ones with better economic performance. Municipalities which are the value added tax justifies the largest transfer of state revenue. / Todos os meses a Secretaria de Estado da Fazenda efetua os repasses de ICMS (Imposto sobre operações relativas à circulação de mercadorias e de serviços de transportes interestadual, intermunicipal e de comunicação) aos 75 municípios do Estado de Sergipe. Estes repasses contribuem significativamente para um aumento na participação das receitas destes territórios municipais. Como será visto, a participação de cada ente municipal nas receitas do ICMS está prevista na Constituição Federal e segue um dos princípios básicos de transferências de receitas que é o princípio da derivação. Assim, o presente estudo tem a proposta de investigar o ICMS como reflexo do desenvolvimento econômico dos municípios do estado de Sergipe. No primeiro capítulo é feita uma abordagem sobre a historicidade e as particularidades econômicas do tributo estadual ICMS. No segundo capítulo é mostrada a participação da arrecadação de ICMS do Estado de Sergipe em relação aos demais Estados do nordeste e do Brasil; como também são analisados os repasses de ICMS aos municípios do Estado de Sergipe e um ranking para verificar quais municípios recebem mais ICMS do que outros; é utilizado o método de análise de correlação de Pearson para investigar até que ponto algumas variáveis explicitadas no modelo se relacionam ou não no desempenho da arrecadação do ICMS das unidades territoriais citadas. No terceiro capítulo é mostrada a elasticidade renda do ICMS dos municípios sergipanos mostrando até que ponto o PIB explica a análise destes repasses. O quarto capítulo mostra a importância do tributo como fonte de receita corrente líquida para investimentos sociais dos respectivos municípios. Por último, são feitas as considerações finais, mostrando a relação dos repasses do imposto aos respectivos municípios sergipanos. Os resultados obtidos demonstraram que existe uma concentração de arrecadação de ICMS nas receitas de poucos municípios, que são os que possuem melhor desempenho econômico. São municípios cujo, o valor adicionado fiscal justificam o maior repasse da receita estadual.