118 research outputs found
Quanto custa pagar tributos?
The cost of taxation does not include only taxes but also all formal and bureaucratic aspects of taxation that taxpayers have to comply according to the tax legislation. This study began recently in the world and only in 2001 there was a survey in Brazil. This work presents a general vision of the studies worldwide and the results of a survey with public companies in Brazil. The survey confirms the international tendencies and estimates that resources spent in 1999 with Compliance Costs of Taxation reached R 7,2 bilhões. Uma legislação tributária mais racional poderia economizar parte desses recursos reduzindo o Custo Brasil
O custo de arrecadação de tributos federais
There is an aspect in taxation which has not called the attention of researchers: its operational cost, that is, the costs the fiscal administration and taxpayers incur to have taxes paid and to comply with the bureaucratic aspects of taxation. It has already been calculated that the compliance costs of taxation correspond to 0.75% of GDP in average listed companies and can be as high as 5.82% of GDP in companies with less than R 16.8 billion. Finally, we propose measures to improve the system and reduce its costs.Há um aspecto da tributação que não tem despertado a atenção dos pesquisadores e que é representado pelos custos operacionais tributários que são os custos com que Fisco e Contribuintes têm que arcar para que os tributos sejam pagos e também sejam cumpridas todas as obrigações acessórias da tributação. Já se verificou que os custos dos contribuintes - os custos de conformidade à tributação - correspondem a 0,75% do PIB na média das companhias abertas e pode alcançar 5,82% do PIB nas companhias abertas com receita bruta anual de até R 16,8 bilhões. Ao final do trabalho, são apresentadas propostas para o aperfeiçoamento do sistema e redução de seus custos
Parasternum pleural-cutaneous fistula in a severely immunosuppressed HIV-positive patient
AbstractPleural tuberculosis occurs in 30% of patients with tuberculosis, and the percentage of patients with tuberculosis pleural effusions is comparable to human immunodeficiency virus HIV-positive and HIV-negative individuals, although pleural tuberculosis is rare in HIV-positive patients with CD4+ counts < 200 cells/mm3. Pleural tuberculosis in HIV-positive patients is likely to happen in young patients, and is more frequent in intravenous drug abusers, with more acid-fast bacilli identifiable in pleural tissue. We report a rare case of pleural tuberculosis in a severely immunosuppressed HIV-positive patient, presented as two parasternum pleural-cutaneous fistula
NOT ABOUT NIGHTINGALES: O ÉPICO-LÍRICO DE TENNESSEE WILLIAMS
Este trabalho propõe uma análise de Not about Nightingales (1938) de Tennessee Williams. Escrita em uma época de acentuada crítica social na dramaturgia estadunidense, a peça faz um contraponto com a leitura hegemônica que se tem do dramaturgo – psicologizante e autobiográfica – e revela um autor cuja dramaturgia emprega recursos de expressão dotados de um sentido crítico diante da sociedade de seu tempo. São analisados aspectos formais da dramaturgia no que diz respeito à construção épico-lírica da peça
Elderly with hematological neoplasic disorders: actions and difficulties related to self-care at the beginning of the disease
Este estudo teve por objetivo identificar as ações e dificuldades para o autocuidado no início da doença onco-hematológica, em idosos submetidos a tratamento ambulatorial. Foram entrevistados 30 idosos num centro de hemotalogia do município de Campinas (SP). Por meio da análise identificou-se que, no início da doença, a ação de autocuidado mais relevante foi a procura por cuidado médico, no entanto, a demora ou a dificuldade do diagnóstico, bem como o enfrentamento da doença e acesso ao serviço de saúde, foram as dificuldades mais apontadas.Este estudio tuvo como objetivo identificar las acciones y dificultades para el autocuidado en el inicio de la enfermedad onco-hematologica, en acianos en tratamiento ambulatorio. Se entrevistaron 30 ancianos en un centro de hematología de la ciudad de Campinas (SP). El análisis de los datos permitió identificar que en el inicio de la enfermedad, la acción más relevante fue la búsqueda de atención medica, aun así, la demora y la dificultad del diagnóstico, así como el enfrentamiento de la afección, el acceso a los servicios de salud, fueron las dificultades que más se presentaron.This study aims at identifying the actions and difficulties related to self-care at the initial period of the oncological-hematological disease, as reported by elderly persons attended at an outpatient setting. Interviews were carried out with 30 elderly at a hematology center in Campinas (SP). Data analysis allowed us to identify that, at the beginning of the disease, the most relevant self-care action was seeking medical care. However, the delay or difficulty in reaching a diagnosis, as well as coping with the disease and accessing health care services were the difficulties mentioned most frequently
[elderly With Hematological Neoplastic Disorders: Actions And Difficulties Related To Self-care At The Beginning Of The Disease].
This study aims at identifying the actions and difficulties related to self-care at the initial period of the oncological-hematological disease, as reported by elderly persons attended at an outpatient setting. Interviews were carried out with 30 elderly at a hematology center in Campinas (SP). Data analysis allowed us to identify that, at the beginning of the disease, the most relevant self-care action was seeking medical care. However, the delay or difficulty in reaching a diagnosis, as well as coping with the disease and accessing health care services were the difficulties mentioned most frequently.11707-1
Prevalence and factors associated with peripheral neuropathy in individuals with diabetes mellitus
Objective: To estimate the prevalence of polyneuropathy (PND) in type 2 diabetic individuals assisted at
the Center for Health Hiperdia in Viçosa and to identify factors associated with a positive diagnosis of PND
through the score of neuropathic symptoms and susceptibility testing. Methods: Cross-sectional quantitative
study performed from December 2013 to June 2014, through secondary source. The prevalence of PND and
its association with each variable was assessed using the chi-square test and the Fisher exact test. In the logistic
regression it was used the method of disposal backward by the Wald test. Results: It was found the prevalence
of PND: 36.89%, higher in males, in patients with delayed diagnosis of diabetes mellitus (DM) and with the
absence of protective sensation plant (SPP). Conclusion: The study found a high prevalence of PND, reinforcing
the need for early diagnosis in order to prevent ulcers and improving the quality of life of diabetic patients
Elderly with hematological neoplasic disorders: actions and difficulties related to self-care at the beginning of the disease
This study aims at identifying the actions and difficulties related to self-care at the initial period of the oncological-hematological disease, as reported by elderly persons attended at an outpatient setting. Interviews were carried out with 30 elderly at a hematology center in Campinas (SP). Data analysis allowed us to identify that, at the beginning of the disease, the most relevant self-care action was seeking medical care. However, the delay or difficulty in reaching a diagnosis, as well as coping with the disease and accessing health care services were the difficulties mentioned most frequently.Este estudo teve por objetivo identificar as ações e dificuldades para o autocuidado no início da doença onco-hematológica, em idosos submetidos a tratamento ambulatorial. Foram entrevistados 30 idosos num centro de hemotalogia do município de Campinas (SP). Por meio da análise identificou-se que, no início da doença, a ação de autocuidado mais relevante foi a procura por cuidado médico, no entanto, a demora ou a dificuldade do diagnóstico, bem como o enfrentamento da doença e acesso ao serviço de saúde, foram as dificuldades mais apontadas.Este estudio tuvo como objetivo identificar las acciones y dificultades para el autocuidado en el inicio de la enfermedad onco-hematologica, en acianos en tratamiento ambulatorio. Se entrevistaron 30 ancianos en un centro de hematología de la ciudad de Campinas (SP). El análisis de los datos permitió identificar que en el inicio de la enfermedad, la acción más relevante fue la búsqueda de atención medica, aun así, la demora y la dificultad del diagnóstico, así como el enfrentamiento de la afección, el acceso a los servicios de salud, fueron las dificultades que más se presentaron.70771
CUSTEIO DAS MODALIDADES DE CONSUMO DE RECURSOS: UM ESTUDO DE CASO SOBRE ABC EM BANCOS
With the incitement in competition and motivated by the changes in objectives of cost information systems, service companies have become obliged to develop or, under the best of hypotheses, re-design their systems of costing. As a function of its characteristics in the allocation of indirect costs, the ABC methodology has been used in dealing with this type of information in service companies. Costing based on activities (Activity-Based Costing – ABC) can be useful in determining and evaluating a company’s cost structure, assisting in decisions that permit the establishment of sustainable competitive advantages. This article describes an example of how cost information systems based on activities can be used by service companies, especially in financial institutions, to set costs of the different forms of consumption of resources imposed by clients, referred to in this article as Cost Modalities. The study can be classified as exploratory research, with a quantitative approach, realized in a real world situation in a financial institution.
Keywords: Activity-Based Costing. Cost management. Management of Bank processes. Cost of clients.Com o acirramento da competição e motivados pela alteração na finalidade dos sistemas de informação de custos, as empresas de serviços viram-se obrigadas a desenvolver ou, na melhor das hipóteses, redesenhar seus sistemas de custeio. Em função de suas características na alocação de custos indiretos, a metodologia ABC tem sido utilizada no tratamento deste tipo de informação em empresas de serviços. O custeio baseado em atividades (Activity-Based Costing – ABC) pode ser útil na determinação e avaliação da estrutura de custos de uma empresa, auxiliando nas decisões que venham permitir o estabelecimento de vantagens competitivas sustentáveis. Esse artigo, descreve-se um exemplo de como os sistemas de informação de custos baseados em atividades podem ser utilizados por empresas de serviços, em especial em instituições financeiras, para custear as diferentes formas de consumo de recursos impostas pelos clientes, neste artigo denominadas de Modalidades de Custeio. O estudo pode ser classificado como uma pesquisa exploratória, com abordagem quantitativa, realizada em uma situação real de uma instituição financeira.
Palavras-chave: Activity-Based Costing. Gestão de custos. Gestão de processos. Bancos. Custo de clientes
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