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O conceito de conselheiro independente vigente na regulamentação dos níveis diferenciados de governança corporativa da BM&FBOVESPA
(2012-11-28)
In the last two decades Corporate Governance has gained the deserved relevance. The Board of Directors is considered a central mechanism for good corporate governance practices, considering its role of mitigating agency ...
O regime brasileiro de tributação de lucros auferidos por sociedades controladas e coligadas no exterior: uma visão do atual regime por meio da ótica da teoria do rent seeking
(2012-10-31)
This work intends to analyze, from the perspective of the 'rent seeking' theory, the historical evolution of the legislation and case law about the tax on profits, capital gains and income earned by corporations established ...
Contratos relacionais e o desenvolvimento do mercado de cafés diferenciados: um estudo de caso do setor cafeeiro
(2012-10-31)
This study consists of a case study of contractual relations between the Brazilian company producing coffees, Daterra, and the Italian multinational illycaffè, a roaster focused on the espresso quality coffee market. We ...
Discriminação racial publicitária: apontamentos dos julgados do Conselho Nacional de Autorregulamentação Publicitária (CONAR)
(2012-10-29)
This empirical and qualitative research sought to examine the processes of ethical CONAR in which were discussed the practice of racial discrimination in advertisements. This study aimed to understand how CONAR identified ...
Judicialização da saúde e assistência farmacêutica no pós-88: efeitos na administração pública municipal do Estado de São Paulo
(2012-10-29)
The growth of political conflicts taken to the Brazilian Judiciary power, has caused issues such as health rights and drug distribution policies to be now decided in the Brazilian courts; such decisions produce a variety ...
Pasárgada reconquistada?: estudo sobre o processo de implementação das Unidades de Polícia Pacificadora
(2012-10-28)
This thesis offers the reader some narratives about the Pacifying Police Units, collected amongst the actors that experience the process of its implementation. In the first chapter, I explore how diferent speeches organize ...
Punição, recompensa, persuasão e ajuda: estratégias regulatórias a partir do caso Nota Fiscal Paulista
(2012-10-16)
In 2007, the government of São Paulo created a public policy called the 'Programa de Estímulo à Cidadania Fiscal' (Fiscal Citizenship Enforcement Program), more commonly referred to as the 'Nota Fiscal Paulista' (São Paulo’s ...
Certidão de regularidade fiscal federal: repensando a relação entre fisco e contribuinte a partir do paradigma do serviço e da confiança
(2012-10-08)
This text is based on a research which aims to understand the Brazilian Federal Tax Administration compliance strategies. The main objective is to understand the process of trying to obtain the tax compliance certificate, ...
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos
(2012-09-21)
This thesis presents the conclusions of an empirical legal research that remade the path followed by the public policy adopted by Brazilian government to tax corporate foreign income in order to understand precisely the ...
Conflito de interesses nas companhias de capital aberto e o novo padrão de transparência do IFRS: um estudo empírico dos mecanismos voluntários dedicados às transações entre partes relacionadas
(2012-09-13)
The work is situated in the large area of corporate law, specifically under the subject of conflicts of interest in the deliberations of listed companies. The assumed objective was to critically explore theoretical ...
