Search

This paper analyzes the determinants of tax avoidance of financial institutions. We analyzed 131 Brazilian financial institutions and 2,886 American financial institutions for the period from 2008 to 2017. The sample is composed by 28,590 observations. The two main metrics of tax avoidance used n the national and international literature were calculated (Book-Tax Differences - BTD and Cash ETR). Four econometric strategies were used: Least Squares Method (OLS), Fixed Effects, Random Effects and Generalized Systemic Moments Method (GMM-Sis). It was found that for the Brazilian sample, there is some evidence that intangibles, size and return on assets (ROA) are some determinants of tax avoidance. For the United States sample, it was found that there is some evidence that size and total debts are some determinants of tax avoidance. A common determinant in the two samples is size. This result is in line with the literature that predicts that larger companies are better able to perform tax avoidance. This study contributes to a better understanding of the tax planning practices carried out by financial companies. [ABSTRACT FROM AUTHOR]

This paper was written in 2003-04 and aims to investigate the two cycles of US economic expansion in the late of the 20th Century and the 2001 financial crisis. For this purpose, it starts an examination of the mutations of the capital since the 1970s. In the end, it analyzes the international context and the changes in the US hegemony nature at the beginnings of the 21st Century. [ABSTRACT FROM AUTHOR]

In the United States, Reader's Digest was a major contributor to the mobilization of World War II, mobilizing American women to work in the industry and advocating that men should go to the front, articulating later also the demobilization of women and their return to their homes. In the Brazilian context, Seleções do Reader's Digest - working with a US material selection - also contributed to the different ways which gender roles during the conflict years were presented to Brazilian readers along the lines of the policies implemented in the United States. Therefore, the focus of this paper will be on how these roles were articulated in both countries, between 1941 and 1945, based on articles published by both periodicals. Taking as a theoretical perspective the Gender Studies, especially the biases established by scholars such as Susan Hartmann and Joanne Meyerowitz, and focusing on the concept of representation, as conceived by Roger Chartier, the work aims to list possible differences regarding the call for women, pointing out the different ways in which they participated in the war effort, either at homefront or on the battlefield. [ABSTRACT FROM AUTHOR]

Based on theoretical contributions of imagery - namely of Joep Leerssen and D.H Pageaux, Peter Firchow, among others - this paper aims to analyze the construction of the images of North Americans in the chronicles of Eduardo Mayone Dias. We will analyze the mechanisms involved in the construction of these images in the author's work, and will attempt to determine the extent to which they may be original or stereotyped, that is, grounded in a stereotypical vision of the cultural imagery of the time. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to present the first stage of the United States film industry, called the Golden Age of Hollywood, from its founding until its crisis in the late 1940s. The proposal here is to describe how it was born, who were the fathers, and how it developed into the largest entertainment factory in the world. It is important to realize that the existence of Hollywood and its mode of production greatly affected not only mass communication but global politics in the first half of the last century. The studios located on the west coast of America are an important focus of attention to understand the development of Western culture in the last century. [ABSTRACT FROM AUTHOR]

This paper reports the results of a study that sought to reflect, based on two cases, upon opportunities and challenges, possibilities and limits, for the insertion of small business ventures -- new ventures and micro and small enterprises -- in the productive field that became known, especially after the Rio Conference 92, as green economy. The search for clean technologies has become a great challenge and at the same time, a great business opportunity. The possibilities were opened up for large companies, able to mobilize the necessary resources for this transition. The limits were evident for small businesses. Evidence has been pointing out the necessity of developing instruments, particularly on public policies, able to offer support to small businesses so that they can overcome their limits. The focus of the study was precisely on this point: the experience of two incubators, one American and another Brazilian, specialized in supporting small businesses oriented to the markets of clean technologies. Qualitative in the method and with exploratory purposes, the research was designed as a multiple case study (based on two cases), having the documentary research as strategy for data collection. Supported by the literature of environmental management (with emphasis on small businesses with clean technologies) and business incubators (with greater emphasis on the typology of incubators), the research revealed a large gap between the realities of the two countries, either in numbers of incubators within the field of clean technologies, or in the mobilization of institutional actors who act in support of these incubators. Based on the two case studies it was possible to identify a single strategic affinity between the two incubators and a set of dichotomous elements, both strategically and in terms of management. In view of these findings, as conclusions of the paper, some suggestions are pointed out for the Brazilian movement of incubators in the will to incorporate environmental elements into their strategies and their management systems. [ABSTRACT FROM AUTHOR]

Diversity is a very complex and controversial issue. It embraces the so-called "minorities", not in numerical terms but in terms of power. The groups that compose the minorities are the black, the disabled, women and the indigenous, among others. Although there are advances in this discussion, including in the legislation field, there are still gaps when it comes to employment for these minorities. For this paper, we chose, among the minorities, people with disabilities (PWDs), because according to the International Labor Organization (2010), they represent 10% of the world's population, among which approximately 72% are at the working age. The objective of this paper was to understand the identity dynamics of PWDs inserted in work organizations, located in Brazil and in the United States. To this end, we elaborated a theoretical framework mainly based on the identity from a sociological approach by Dubar (2005). We opted for an exploratory and qualitative research, based on an interpretive approach. The techniques of data collection used were semi-structured interviews and documentary research. Interviews were conducted with twelve PWDs in Brazil and eight in the United States, men and women. The interviews were recorded, transcribed and analyzed through content analysis. In both countries the jobs of the interviewed PWDs appeared as an important tool to give meaning to their lives. Moreover, one of the main obstacles faced by the interviewed PWD with regard to employment was the disability itself. Thus, it was possible to notice a conflict between who they are and whom they think they should be in order to work. It was observed that the individual's identity is a result of the movements of construction and reconstruction of his or her (many) identities and that one cannot identify oneself only with one's eyes; instead, they need to see through someone else's eyes. [ABSTRACT FROM AUTHOR]

The paper discusses some financial aspects on the context of North- American elections, especially in the realm of presidentialism. It somewhat argues that the traditional concept - one man, one vote - has been overcome by a new reality, which stands for the motto one dollar, one vote. [ABSTRACT FROM AUTHOR]

In the sphere of International Political Economy the concept of hegemony has been discussed by various authors almost always taking as a starting point the turbulent 1970s, which seemed to set the decline of the United States as world power. The global crisis of 2008-2009 has been reliving the theme. The aim of this paper is to analyze the concept of hegemony and question whether the United States is still hegemonic within the world system. [ABSTRACT FROM AUTHOR]

In the sphere of International Political Economy the concept of hegemony has been discussed by various authors almost always taking as a starting point the turbulent 1970s, which seemed to set the decline of the United States as world power. The global crisis of 2008-2009 has been reliving the theme. The aim of this paper is to analyze the concept of hegemony and question whether the United States is still hegemonic within the world system. [ABSTRACT FROM AUTHOR]