Os efeitos da não atualização da tabela progressiva no bolso do contribuinte pessoa física.

TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisO Imposto de Renda de Pessoa Física, gera motivos para discussões no que se refere a uma revisão total de suas regras, suas alíquotas e a atualização anual da tabela utilizada para realizar os cálculos deste imposto, a tabela progressiva. A presente pesquisa, tem por finalidade, evidenciar os efeitos na vida financeira dos contribuintes, quando há o congelamento ou retração na tabela pelo poder executivo. Para as simulações, foram utilizadas as tabelas progressivas de imposto de renda de pessoa física dos anos 2002, 2007, 2012 e 2016. Para comparação, as mesmas serão atualizadas através dos indexadores INPC e IPCA. Foram abordados os projetos de lei do Senado, 2 e 216 criados em 2014, que tem como propósito criar mecanismos para manter atualizados anualmente, os valores expressos na tabela progressiva do imposto de renda de pessoa física. Com o exposto nos projetos de lei, esta pesquisa utilizou os indexadores mencionados para fazer o comparativo e mostrar os efeitos deste congelamento diretamente no bolso do contribuinte. O resultado da pesquisa demonstrou que o contribuinte foi onerado em todas as faixas de tributação, como por exemplo, nas simulações dos anos de 2002 e 2016, em que os contribuintes foram onerados dentro de um ano de R$480,00 a R$ 1.176,36, respectivamente. Isso reflete na perda de poder aquisitivo e atingi outras áreas da economia, além de evidenciar uma carga tributária acima de 10% em algumas rendas utilizadas na pesquisa

Notice of Bar Date to Employees of a Multinational Corporation May Be Satisfied by Publication

(Excerpt) Courts have frequently held that notice to employees of the final day to file a proof of claim (the “bar date”), for purposes of satisfying constitutional due process requirements, may be satisfied by publication. To determine whether proper notice was served, bankruptcy courts distinguish between known and unknown creditors. While a known creditor must be provided with actual notice of a bar date, notice to an unknown creditor is satisfied by constructive notice, for example publication in a newspaper. In the context of the employer-employee relationship, it may seem counterintuitive that a creditor-employee would constitute an “unknown” creditor but pervasive case law, including the recent In re Nortel decision, makes evident that the existence of an employment relationship between a debtor and a creditor is not sufficient to establish “known creditor” status upon an employee. This article examines discusses the requirements of Rule 3003(c) of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”) and the due process concerns the rule implicates. Part I-A discusses subsection (c)(3) Rule 3003, which generally prohibits the filing of proofs of claim subsequent to the expiration of a bar date. Part I-B outlines the distinction between “known creditors” and “unknown creditors” for purposes of providing constitutionally adequate notice. Part II provides a case study of the Virginia Bankruptcy Court’s ruling in In re U.S. Airways, a case in which the debtor-employer was a multinational corporation, and where the court held that because the creditor-employee’s claims were not “reasonably ascertainable,” the creditor-employee was unknown for notice purposes. Part III provides a case study of the Delaware Bankruptcy Court’s more recent ruling in In re Nortel, a case also involving a multinational debtor-employee, but where the court held that because the creditor-employees identities were not reasonably ascertainable the creditor was unknown for notice purposes. Finally, Part IV concludes by providing a comparison of the alternate applications of the reasonably ascertainable standard in In re Nortel and in In re U.S. Airways

Navigating Challenges: Experiences of African American Women as Presidents in U.S. Institutions of Higher Education

This research study explored the experiences of African American women as they navigated challenges along their pathways to the position of president of colleges and universities. While there has been an increase in the percentage of women of color serving as presidents, the number of African American women holding these positions still needs to be higher. Therefore, this study focused on African American women as presidents in Predominantly White Institutions (PWIs). I conducted a narrative inquiry designed to encourage participants to share their stories. I explored two research questions: 1) How have African American women navigated the administrative labyrinth to the presidency of colleges and universities? 2) How have race and gender affected African American women’s pathways to their institutions’ presidencies? The following five themes emerged from the analysis of the data: Breaking with traditions, The desire for success, Professional and personal support, The desire to be president, and Finding one’s way through the labyrinth. The findings show that African American women were steadfast, resolute, and determined to succeed despite the many challenges and barriers along their pathways to the presidency. In addition, the findings revealed that both private and professional mentoring helped the participants and that it was significant for their early aspirations for the position of president

Corruption in Sub-Saharan Africa - An Impediment to Economic Growth

Sub-Saharan Africa is faced with many challenges. It is a region bulging with resources but cursed with incredible political and economic greed. With a vast ethnic diversity and an often misconstrued cultural lifestyle, which puts the region on the marginalization line. From a historical context, the impact of colonialism has haplessly set the environment for low leadership standards. The background setting for Sub-Saharan Africa’s economic underdevelopment is uninhibited corruption that exists within Sub-Saharan African societies. This institutional corruption takes a triangular cause - cultural, economic and political; each, together with so many other factors threaten Sub-Saharan Africa’s socio-economic development