Sample records for legal incentives
from WorldWideScience.org

Sample records 1 - 10 shown.



1

A nova agenda internacional de segurança põe a democracia brasileira em risco?/ Does the new international security agenda endanger Brazilian democracy?

Bertazzo, Juliana
2007-12-01

Resumo em português Agenda Internacional de Segurança mudou após o fim da Guerra Fria. Surgiram novas ameaças, frequentemente domésticas, que vão de encontro às tradicionais teorias de segurança. Este artigo analisa documentos oficiais produzidos por atores nacionais e internacionais. É possível concluir que existem incentivos políticos e jurídicos para a participação de militares em atividades policiais. Essa participação, contudo, pode apresentar riscos para a democracia. Resumo em inglês The international security agenda in the Post-Cold War world has changed. New threats, mostly internal, rather than external, have gained importance and challenge traditional theories of security. This article analyzes official documents produced by national and international actors. It is possible to identify political and legal incentives for the participation of military forces in police activities. This, however, might endanger a democratic regime.

Scientific Electronic Library Online (Portuguese)

2

Setenta anos depois: direitos autorais em Noel Rosa/ Seventy years later: Noel Rosa's copyrights

Arbix, Daniel do Amaral
2008-06-01

Resumo em português Um regime ótimo de direitos autorais, ao tomar fundamento no estímulo ao desenvolvimento de novos bens intelectuais, depende de limites bem traçados. Este artigo procura aferir a funcionalidade desses direitos no que diz respeito a composições musicais, de sorte a avaliar, nesse campo específico, a maleabilidade da proteção aos direitos autorais e sua adequação à criação de novas obras. Para tanto, remete-se à experiência criativa de e sobre noel rosa, expo (mais) ente do samba brasileiro. A marcada assunção de riscos por autores de obras derivadas, a formalização irregular das relações jurídicas entre titulares de direitos autorais e a profissionalização de determinados autores são constatadas como respostas diretas aos incentivos legais pertinentes. A incerteza decorrente dessas respostas expõe a dessintonia entre alguns dos objetivos das normas analisadas e seus efeitos práticos. Resumo em inglês An optimal copyright regime, based on fostering the development of new intellectual works, depends on well designed limitations. This article aims to analyze such rights' functionality with respect to musical works, in order to evaluate, in this field specifically, the flexibility of copyright protection and its adequacy for the creation of new works. To perform such task, the creative process of brazilian samba expert, noel rosa, is examined. A remarkable assumption of r (mais) isks by derivative works' authors, the irregular formalization of legal relations between copyright owners and the profissionalization of certain authors are seen as direct answers to the legal incentives currently in force. The uncertainty derived from such answers exposes the tension between some of the analyzed norms' objectives and their actual effects.

Scientific Electronic Library Online (Portuguese)

3

O campo da fotografia profissional no Brasil/ The field of professional photography in Brazil

Coelho, Maria Beatriz R. De V.
2006-06-01

Resumo em português Este artigo procura traçar um panorama do campo da fotografia profissional no Brasil desde o primeiro governo Vargas até o final do século XX. Nas décadas de 1930 e 1940, nova leva de fotógrafos estrangeiros se mudou para o país. Alguns ocuparam postos no governo federal e construíram a imagem fotográfica da Nação. Em meados do século, a maneira de se fazer fotografias para a imprensa sofreu profunda alteração e pela primeira vez um museu brasileiro expôs fo (mais) tografias. A ditadura militar interferiu decisivamente na produção da indústria cultural. Os anos de 1970 foram marcados pela transformação no perfil profissional e do status dos fotógrafos, causados principalmente pela entrada no mercado de jovens saídos das universidades. Nesta mesma década foi criada uma instituição destinada a valorizar a fotografia brasileira em todas as suas dimensões: o Núcleo de Fotografia da Fundação Nacional de Arte. Finalmente, o campo da fotodocumentação recebeu um forte impulso com a criação de bolsas e de leis de incentivo que, ao lado de um aumento significativo do mercado consumidor de livros de fotografia, permitiu a multiplicação não só de trabalhos autorais, como também de publicações. Resumo em inglês This article draws an overview of the field of professional photography in Brazil since the first Vargas administration to the end of the Twentieth Century. In the 30.s and 40.s, a new host of photographers came to live in Brazil from various countries. Some of them took positions in the Federal Government and were responsible for building a photographical image of the Nation. In the middle of the Century, the technique to make photos for newspapers suffered a profound ch (mais) ange and, for the first time, a Brazilian museum organized an exhibit of photographs. The military dictatorship decisively interfered in the cultural industry. The 70.s were marked by changes in the status and in the professional profile of photographers, brought about especially by young professionals pouring from universities into the field. It was at that time that came to life an institution devoted to the promotion of Brazilian photography in all its dimensions: The Photography Center of the National Foundation for the Arts. Finally, it will be shown how the field of photo documentation was boosted after the introduction of fellowships and legal incentives, which, together with a significant increase in the consumption of photography books, contributed to the growth of authorial works, as well as of publications.

Scientific Electronic Library Online (Portuguese)

4

Governos de Coalizão e Mecanismos de Alarme de Incêndio no Controle Legislativo das Medidas Provisórias/ Coalition Governments and Fire Alarm Mechanisms in the Legislative Control of Provisional Measures/ Gouvernements de Coalition et Mécanismes d'Alerte d'Incendie dans le Contrôle Législatif des Mesures Provisoires

Amorim Neto, Octavio; Tafner, Paulo
2002-01-01

Resumo em inglês This article discusses the relationship between the Executive and Legislative Branches in Brazil with regard to the issuing of Provisional Measures (PMs) by the former. The article contends that the legal ability of the Brazilian Chief of State to issue decrees with the force of law and taking force immediately (i.e., PMs) does not imply that members of Congress have abdicated from their legislative prerogatives in favor of the Executive Branch, as proposed by some author (mais) s analyzing the issue. After presenting the most important analyses of the dynamics in the Executive-Legislative relationship, the article aligns itself with the interpretation emphasizing the process of mutual delegation and control between the two powers, contending that the formation of a solid coalition government generates incentives for the Executive to issue PMs that meet the interests of the legislative majorities, and that Congress is also capable of inferring whether such measures meet its interests, by way of an indirect supervisory mechanism known as the "fire alarm". The article proposes that it is possible to view PMs as part of a complex and changing context of delegation within Brazilian Presidentialism, involving neither usurpation nor abdication.

Scientific Electronic Library Online (Portuguese)

5

Formas plurais no franchising de alimentos: evidências de estudos de caso na França e no Brasil

Silva, Vivian Lara S.; Azevedo, Paulo Furquim de
2007-01-01

Resumo em português O problema de formas plurais é importante tema de interesse na literatura dedicada ao franchising. A coexistência de lojas próprias e unidades franqueadas em uma mesma rede é fato bem conhecido, merecendo a grande atenção que vem recebendo dos pesquisadores. Acontece, porém, que formas organizacionais no franchising são mais diferenciadas do que sugere a literatura. De fato, informações oriundas de 21 estudos de caso, realizados na França e no Brasil, evidencia (mais) m a existência, em acréscimo à hierarquia (lojas próprias), de três opções de contratos de franquia: 1) franquia convencional; 2) franquia parcial e 3) contrato de locação de gerência, os quais diferem entre si em termos da exigência de capital, incentivo e divisão de riscos. É observado o emprego combinado de lojas próprias, com um ou mais dos formatos contratuais identificados, referindo-se a um portfólio de formas organizacionais na regência das transações. O ambiente institucional revela-se a principal variável explicativa das particularidades observadas no uso de formas plurais na França e no Brasil. Em especial, tem-se o sistema legal e as incertezas relacionadas às decisões judiciais como as principais razões pelas quais as redes com operação no mercado brasileiro não exploram por completo a diversidade dos contratos de franquia como identificado na França/Europa. Resumo em inglês Plural forms are an important subject in the franchising literature. The co-existence of franchised and company-owned outlets in the same chain is well-known fact, deserving the huge attention it received from researches. Nevertheless organizational forms in franchising are more diverse than these studies propose. In this paper we describe three types of franchising contracts, observed in a set of 21 case studies in France and Brazil, that differ in terms of capital requi (mais) rement, incentives and risk sharing. Franchisors frequently combine company-owned outlets with one or more of these franchising contracts, using a portfolio of organizational forms to govern the transaction with his/her outlets. The multi-case study suggests institutional environment as the main variable to explain the differences in the use of plural forms in France and Brazil. Particularly, we submit that legal system and the uncertainty regarding court decisions are the main reasons why in Brazil franchise chains do not fully explore the diversity of franchising contracts.

Scientific Electronic Library Online (Portuguese)

6

Endividamento em firmas com alta propensão à expropriação: o caso de firmas com um controlador/ Debt in firms with a high propension to expropriation: the case of controlled firms

Soares, Rodrigo Oliveira; Kloeckner, Gilberto de Oliveira
2008-12-01

Resumo em português O mercado brasileiro caracteriza-se por estruturas de propriedade concentradas, em um ambiente legal propício à expropriação de minoritários, o que pode influenciar os incentivos aos decisores e, potencialmente, afetar a decisão sobre a utilização de dívida como forma de financiamento das empresas. Este trabalho buscou estudar o nível de endividamento em empresas controladas por um único acionista, aqui classificadas como empresas com alta propensão à expropr (mais) iação de minoritários, em uma amostra de 322 empresas negociadas na Bovespa entre 1996 e 2002. Os resultados apontaram um menor nível de endividamento dessas empresas, de forma consistente com a hipótese de maior poder de monitoração dos credores. Por outro lado, o seu nível de endividamento aumenta quando decresce o direito dos majoritários aos fluxos de caixa gerados, o que sinaliza para a utilização da dívida como mecanismo de governança. Resumo em inglês The Brazilian capital market is characterized by concentrated ownership structures, in a legal environment which is propitious to the expropriation of minority shareholders, what may influence the incentives to decision makers, and mainly, affect the decision on debt as a financing source. We aimed to study the leverage of firms controlled by a single shareholder, which we classify as high propension to minority expropriation firms. The sample consisted of 322 company tra (mais) ded at Bovespa between 1996 and 2002. Tests results showed that the firms controlled by a single shareholder used a smaller amount of debt, what is consistent with the high monitoring capacity of debtholders. Conversely, the level of debt increases as the cash flow rights of the controller shareholder decreases, what may be a signal of the use of debt as a governance device.

Scientific Electronic Library Online (Portuguese)

7

Desmistificação do regime contábil de competência/ Debunking the accrual-basis accounting

Borges, Thiago Bernardo; Mario, Poueri do Carmo; Cardoso, Ricardo Lopes; Aquino, André Carlos Busanelli de
2010-08-01

Resumo em português Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do regime de competência puro, que desde 2001 estuda a possibilidade de adoção do regime. Esse processo foi acelerado em 2009 pela iminência de convergência às normas internacionais de contabilidade para o set (mais) or público, demandada pela Secretaria do Tesouro Nacional e pelo Conselho Federal de Contabilidade. A análise apresenta os incentivos à iniciativa da adoção do regime, mesmo antes da exigência legal, e os potenciais impactos de tal adoção no processo decisório. O processo de reforma administrativa no caso de Minas Gerais, incentivado primariamente pela necessidade de saneamento fiscal, levou à adoção do conceito de contratualização, o que passou a demandar informação de desempenho. Apesar dos benefícios em potencial do regime de competência para decisão e accountability, o Estado necessitará enfrentar questões como capacitação, adequação de sistemas e incertezas quanto aos parâmetros da Lei de Responsabilidade Fiscal Resumo em inglês This paper presents accrual basis accounting in a straight and objective way, and how it can be applied to the Brazilian public sector. The State of Minas Gerais has been preparing itself to adopt the accrual accounting since 2001. This process has been improved since 2009 as a consequence of the joint work between the Brazilian Treasury and the National Institute of Chartered Accountants that aim to converge the Brazilian public sector accounting standards to the Interna (mais) tional Public Sector Accounting Standards. The analysis presents the incentives to the adoption of the accrual accounting, even before it becomes mandatory, and the potential effects of that adoption on decision making. The Minas Gerais public reform was a consequence of public deficits and the need to cut expenses. It drove the State to establish performance contracts that demand performance information. Although accrual accounting might provide benefits for decision making and accountability, the public sector will need to face some issues, as training, technological barriers and uncertainties related to the thresholds of the public finance legislation

Scientific Electronic Library Online (Portuguese)

8

Avaliação do programa de alimentação do trabalhador, no Estado de Pernambuco, Brasil/ An evaluation of the meals program for workers in Pernambuco State Brazil

Moura, Josenilda Barreto de
1986-04-01

Resumo em português Foi avaliado o Programa de Alimentação do Trabalhador (PAT), no que se refere a implantação, funcionamento e resultados em empresas, no Estado de Pernambuco, Brasil. O universo pesquisado abrangeu um total de 130 empresas, sendo 85 inscritas no PAT entre 1977 e 1980 e 45 não inscritas. Neste grupo, a coleta de dados limitou-se ao ano de 1980 e teve como finalidade o estabelecimento de parâmetros para avaliar os indicadores de impacto do Programa. A análise dos card (mais) ápios sugere que um reduzido percentual de empresas fornece refeições conforme as exigências mínimas de energia e proteína estabelecidas pela Lei 6.321/76, isto é, um mínimo de 1.400 cal e NDpCal% superior a 6. O exame dos indicadores de impacto nas empresas dos dois grupos sugere que o PAT não modificou o número de acidentes de trabalho, condições de saúde e rotatividade dos trabalhadores; tendo apenas influído no absenteísmo. Resumo em inglês The establishment, implementation and impact of the Meals Program for Worlkers (MPW) were evaluated in a total of 130 industries in the state of Pernambuco (Northeast Brazil). Of these, 85 had been enrolled in the Program from 1977 to 1980 (experimental group) and 45 had not (control group). The reasons for the implantation or not of the Program, as well as the health conditions, the industrial-accident, absenteeism and turn-over rates among employees, were determined, ta (mais) king into consideration the economic activity and the size of the industries. In the experimental group the analysis was made from one year before the enrolment in the Program and covered industries which had enjoyed the benefits of 1, 2, 3 or 4 years of fiscal incentive. The data for the control group were collected in 1980 only and were used as a parameter for the evaluation of the impact indicators of the Program. The analysis of the menus suggests that a small number of industries were serving meals in accordance with the minimal amounts of energy and protein recommended by the Law n.° 6.321/76, that is, a minimum of 1,400 cal and NDPcal% higher than 6. The increase in the price of the meal/employee was also determined for the same period of time. It has been demonstrated that government incentives were the motivation for the industries' participation in the Program and that a high percentage of these industries already offered meals to their employees before the Program began. Ignorance of the Law and the administrative indecision were among the reasons for the non-implementation of the Program. A significant number of employees in both groups received less than two legal minimum salaries although the industries of the experimental group offered higher wages to their employees. The analysis of the impact indicators in both groups leads to the conclusion that the number of industrial accidents, health conditions and turn-over rate among employees have remained unchanged, but absenteeism had been reduced by the Program.

Scientific Electronic Library Online (Portuguese)

9

Avaliação do programa de alimentação do trabalhador, no Estado de Pernambuco, Brasil/ An evaluation of the meals program for workers in Pernambuco State Brazil

Moura, Josenilda Barreto de
1986-04-01

Resumo em português Foi avaliado o Programa de Alimentação do Trabalhador (PAT), no que se refere a implantação, funcionamento e resultados em empresas, no Estado de Pernambuco, Brasil. O universo pesquisado abrangeu um total de 130 empresas, sendo 85 inscritas no PAT entre 1977 e 1980 e 45 não inscritas. Neste grupo, a coleta de dados limitou-se ao ano de 1980 e teve como finalidade o estabelecimento de parâmetros para avaliar os indicadores de impacto do Programa. A análise dos card (mais) ápios sugere que um reduzido percentual de empresas fornece refeições conforme as exigências mínimas de energia e proteína estabelecidas pela Lei 6.321/76, isto é, um mínimo de 1.400 cal e NDpCal% superior a 6. O exame dos indicadores de impacto nas empresas dos dois grupos sugere que o PAT não modificou o número de acidentes de trabalho, condições de saúde e rotatividade dos trabalhadores; tendo apenas influído no absenteísmo. Resumo em inglês The establishment, implementation and impact of the Meals Program for Worlkers (MPW) were evaluated in a total of 130 industries in the state of Pernambuco (Northeast Brazil). Of these, 85 had been enrolled in the Program from 1977 to 1980 (experimental group) and 45 had not (control group). The reasons for the implantation or not of the Program, as well as the health conditions, the industrial-accident, absenteeism and turn-over rates among employees, were determined, ta (mais) king into consideration the economic activity and the size of the industries. In the experimental group the analysis was made from one year before the enrolment in the Program and covered industries which had enjoyed the benefits of 1, 2, 3 or 4 years of fiscal incentive. The data for the control group were collected in 1980 only and were used as a parameter for the evaluation of the impact indicators of the Program. The analysis of the menus suggests that a small number of industries were serving meals in accordance with the minimal amounts of energy and protein recommended by the Law n.° 6.321/76, that is, a minimum of 1,400 cal and NDPcal% higher than 6. The increase in the price of the meal/employee was also determined for the same period of time. It has been demonstrated that government incentives were the motivation for the industries' participation in the Program and that a high percentage of these industries already offered meals to their employees before the Program began. Ignorance of the Law and the administrative indecision were among the reasons for the non-implementation of the Program. A significant number of employees in both groups received less than two legal minimum salaries although the industries of the experimental group offered higher wages to their employees. The analysis of the impact indicators in both groups leads to the conclusion that the number of industrial accidents, health conditions and turn-over rate among employees have remained unchanged, but absenteeism had been reduced by the Program.

Scientific Electronic Library Online (Portuguese)

10

Incentivos Eleitorais, Partidos e Política Orçamentária/ Electoral Incentives, Parties, and Budget Policy/ Incentives Électorales, Partis et Politique Budgétaire

Figueiredo, Argelina Cheibub; Limongi, Fernando
2002-01-01

Resumo em inglês This article challenges the interpretations concerning participation by Brazilian legislators in the budget process focused on incentives generated by the electoral legislation. We show that the rules and regulations governing the budget process affect the distribution of funds both between branches of government and within the legislative branch itself. Constitutional and legal rules preserve the original proposal submitted by the Executive. Within Congress, the bylaws f (mais) avor collective participation of members, for example, by way of submission of amendments by State representations. We further show that participation by the legislative branch in the budget process can only be understood when the political parties are taken into account. Coordination of efforts by the political parties thus ends up grouping them in two major blocs, pro-administration and opposition. In other words, partisan participation in the budget process depends on the parties’ relations with the Executive. Thus, the strategy adopted by the majority supporting the Executive takes into account their contribution to the success of policies sponsored by the administration of which they are a part.

Scientific Electronic Library Online (Portuguese)