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]

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]

This paper characterizes the scientific output of the state of Rio Grande do Sul in agricultural sciences as represented in the database Web of Science between 2000-2010. Based on the analysis of 6,617 indexed documents, using Bibexcel, we identified types of documents, languages and journals most frequently used by authors to disseminate their research. The annual production growth and a list of the most productive institutions are also presented. The results reveal that agricultural research in Rio Grande do Sul, indexed in the Web of Science, showed a strong growth, increasing from 179 articles in 2000 to 1,107 documents in 2010. Scientific papers accounted for 92% of the publications. English and Portuguese were the most used languages by the authors. As to the journals, 18 out of the 20 titles most used by researchers are published in Brazil. The journal Ciência Rural led the ranking of the most used journals, accounting 10% of total output during 2000-2010. [ABSTRACT FROM AUTHOR]

This paper examines practices of bearing witness and testimony that have arisen in response to the continuing migrant deaths in the southwestern deserts of the United States. I suggest that these practices can be considered a kind of resistance in that they restore the humanity to those who have perished and in doing so acknowledge that our contemporary bordered world harbors the spirits of those of have travelled he dangerous paths created by visible and invisible boundaries. The hope for more humane policies depends upon such an acknowledgement and keeping them alive in the public memory is key to promoting change. This paper also argues for a broad conceptualization of what it means to witness and provide testimony. The practices examined range from telling migrants' stories, to providing humanitarian aid, to practices of identifying the remains of migrants who have died and thus restoring their identity. [ABSTRACT FROM AUTHOR]

The Independent or External Auditing is the branch of Accounting which copes with the examination of financial accounts to check their accuracy. The final objective is the issuing of an Auditor's Report, which is a written attestation as to the fairness of presentation of financial statements in conformity with the regulatory and legal framework the company is inserted in. The auditor's opinion is mainly destined to the external stakeholders, who base their investment decision process in the document. In its turn, the internal auditing is focused in an entity's internal environment and the resulting report issues opinion about the conformity with internal regulations and procedures as well as external regulations and legal framework. It is of paramount importance that the auditor exercises its best judgment in the execution of a thorough examination of the internal controls of the subject company. On the other hand, the internal controls are a body of rules designed to protect an entity's estate. It is known that the assessment procedures of the internal controls has undergone extraordinary changes, experiencing a broader extensiveness in view of the perception of new risks and general complexity of the markets, in all areas, stemming from the massive use of automation, which makes new demands of professionalism for controls assessment on the part of the auditors. This paper intends to review the development of the assessment procedures of an organization's internal controls. In the final part the paper suggests a information so as to give support to the assessment of the quality of an entity's internal controls and tries to detect the new demands to Auditing, which has been introduced by the Sarbanes-Oxley Act. [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]

This paper deals with the new (2013) Japan's National Security Strategy and its relationship with the actual changes in the regional and global strategic landscape. The connections between the new Japanese perspectives on the subject and the recent U.S decision to focus its military Power in the Asia Pacific region will be specially stressed. [ABSTRACT FROM AUTHOR]

This paper aims at examining the representation of a differentiated education project school, a school model, teacher and student from Anísio Teixeira's trip report, product of his observations and studies in North American's school. In 1927, when Anísio was general director of Bahia's public education he had been designated, by Francisco Marques de Góes Calmon to go to USA to observe American's education method and their institution education which could be implanted in similar way in Bahia's school. Considering the goal of the text, firstly I'm going to work work on Anísio Teixeira's trip report detaching his production goal, organization, physic character, materials and reasons of its circulation. Secondly, I'll reflect on his written production, in the way to comprehend education model representation considered ideal, of school, of teacher and student that were related to ideals of new education. As a research result, an observation work, report was produced as an intentionality and to be publicized. Anísio intended to share experiences, to valorize, to affirm, to project, to diffuse education model initiatives. He shows education transformations and a new scholar culture worldwide shared. Anísio brings out - in his point of view - characters of scholar space, educational methods, scholar programs, modes of being a teacher and a student in that moment. [ABSTRACT FROM AUTHOR]

The paper presents a general analysis of the relations among United States and Latin America considering issues such as the questioning of the US centrality globally and in the hemisphere, Brazil's policies to the region and the impact of the growing relations with China. [ABSTRACT FROM AUTHOR]

This article discusses the relationship between religion and politics in North America. The main theoretical framework of this paper is the work of the American author Jim Wallis, an evangelical theologian who wrote the book "God's Politics", released shortly after the fierce U.S. presidential election in 2004. The first part of the study will address a contextualization of 2004's presidential election occurred in the United States, furthermore, a brief conceptual clarification of the terms "religion" and "politics". Moreover, we will reflect on how our faith influences our politics, addressing the "prophetic politics" as a new option, and finally we will reflect on spiritual values and politics in America. Wallis's work is founded on the idea that religious communities and the federal government should take advantage of the prophetic traditions of values such as justice, peace, environment, quality of life, consistent ethic of life and family. Thus, Wallis points out that the separation between church and state does not assume an elucidation of religious and moral values in the public sphere, but rather, these values can help shape the nation's politics. [ABSTRACT FROM AUTHOR]

This paper submits to critique the Brazilian proposal to create a new paradigm for international cooperation from its role in MINUSTAH. We compare some aspects of Brazilian projects in Haiti with U.S. projects. We analyzed documents of the Brazilian Cooperation Agency (ABC) and United States Agency for International Development (USAID). [ABSTRACT FROM AUTHOR]

Public theology is being discussed in Brazil recently. Although it originated in the United States, as discourse and practice took place visibly in South Africa Public Theology in Brazil has some peculiarities and difficulties. Its peculiarity is due to liberation theology have the same proposals dialogic and social mediations, the difficulty to what is proposed Public theology is about the denominational and religious plurality which becomes a deterrent factor when it comes to speech homogeneous for the Brazilian society and Latin American in general. This paper comprises part of a debate that has as its background the Public Theology, but want to look for another perspective to dialogue with the culture and postmodernism. This bias would be the Pastoral in its public dimension. [ABSTRACT FROM AUTHOR]

Interests and international relations trajectories: the US and the global finances in a context of crises and transition. This paper aims to analyze the elements of continuity and discontinuity in American foreign policy from the nineties. In this regard, it emphasizes the importance of financial issues within the scope of the U.S. government strategies for foreign integration and tries to analyze comparatively the Republicans and Democrats government of the period, ending with some prospective questions concerning the Democratic government of President Obama in the context of international economic crisis. [ABSTRACT FROM AUTHOR]

In the United States, radio erosion in younger audiences is already measured, but this research is still to be done in Portugal. In this paper we intend to show, by official data, that this erosion is also observed, linking it with the digital reality. In other words, if it is true that the crisis of the radio started before the arrival of the Internet, it is also true that this digitalization is leading to a divorce between youth and radio. [ABSTRACT FROM AUTHOR]

This article aims to analyze the dynamics of the relationship between Colombia and United States, with emphasis on the Uribe Government. For this purpose, the internationalization strategy of the Colombian armed conflict and the aspects of the U.S. intervention under Plan Colombia were examined. In the final analysis, this paper suggests that recent political changes in the United States have impacted the guidance for U.S. - Colombia relations. [ABSTRACT FROM AUTHOR]

Using a comparative perspective, the present paper examines contemporary research on the determinants of the length of criminal justice in the United States of America and Brazil. In opposition of this field in United States of America, in Brazil research on the criminal justice system is not well performed. In this sense, comparing these two lines of research will allow to analyze the possibilities and limitations that have not yet been addressed by national analysis. [ABSTRACT FROM AUTHOR]

The article analyzes the 1991 Gulf War under a strategic view. Three explanations are shown as the major reason for the US victory in this conflict. The conclusion disproves that the aftermath of the revolution in military affairs turned obsolete the less technological armed forces. Traditional aspects of warfare and downgraded hardware have been pretty effective. The paper makes an unorthodox appraisal of the US military capability currently. [ABSTRACT FROM AUTHOR]

Drug safety profile is an important theme throughout the world. Recently, it has gained importance in the field of veterinary medicines. In Brazil, Ministry of Agriculture Law SDA 152/2008 submitted to the public consultation the draft of a National Program of Veterinary Pharmacovigilance. Taking into consideration the health risk to exposed human beings, the objectives of this paper are: characterization of veterinary pharmacovigilance and its usefulness for the Public Health, the description of established veterinary pharmacovigilance programs from the United States of America, the European Union and the United Kingdom, and the analysis of the Brazilian Program of veterinary pharmacovigilance draft. [ABSTRACT FROM AUTHOR]

This paper intends to analyze the process of identity construction and socio-cultural integration of Mexico-American community and the community that cross-border what cohabit the Mexico-United States border, with intent to identify the mechanisms of integration into global production processes and the consequences they bring in the power dynamics that occur in that area. [ABSTRACT FROM AUTHOR]

The present study aimed to analyze the Psychological scientific production about eating disorders and body image in adolescents from 2003 to 2007. The process became with an computerized search at the PsycInfo's database, for it was used as keywords "body image", "eating disorders", and "adolescence". From this search were extracted the abstracts and complements, which were organized into thematic categories purposed by Bardin (2008). The results allowed to identify that the number of publications remained stable over the years which has being analyzed, as well as United States and Australia were the countries that had the majority of articles published. The empirical studies had stress and were published in specialized papers of the area, as the Eating Disorders: The Journal of Treatment and Prevention and the Eating and Weight Disorders. Among the subjects studied, there were highlights for the assessment of eating disorders' risk factors, emphasizing the females and adolescent population. [ABSTRACT FROM AUTHOR]

This paper aims at presenting an analysis of nominal forms of anaphora involved in the referencing process and their implications over the sense construction when dealing with a specific object-ofspeech - Barack Obama - referenced in texts from online journalism. In order to do that, excerpts of online journalism texts which refer to the presidential election in the United States of America in 2008 were chosen as research data. It was analyzed the way president Barack Obama was (re)categorized in these texts, through nominal forms of anaphora. The theoretical basis is the referencing process, taken as a discursive activity, as suggested by Mondada and Dubois (2003). The results of the analysis reinforce the reasoning of the researches of reference as long as some anaphoric forms, concerning the referent's recategorization potential, act on the sociocognitive construction of the object-of-speech. [ABSTRACT FROM AUTHOR]

The architecture of the current international financial system. This paper discusses some features of financial institutions and instruments which originated the financial crisis triggered by increasing default rate, household real estate and financial asset depreciation combined with U.S. subprime mortgages. The first part presents major crisis events in a chronological order. The second part describes the interconnection of the institutions and markets which engendered a global shadow financial system. The third part focuses on an overview of measures taken by government authorities and large banks to bring about possible solutions for the global financial crisis. [ABSTRACT FROM AUTHOR]

Inflation targets: lessons from the Greenspan era. This paper approaches the experience of monetary policy in the Greenspan period and suggests what lessons could be learnt. The adoption of inflation targeting would denote a step backward in the policymaking process in the USA, for, since the 1980s, a distinctive feature is flexibility of response to adjust to unexpected events and changing environments. The Fed was able to exercise an informed judgement in critical situations and this opens the case for the importance of not restraining policymakers' actions through the adoption of tight rules. Furthermore, that the various experiences with inflation targeting are indisputably huge successes, and that this framework represents the state of the art (therefore nothing else can alternatively be done), remains to be seen. [ABSTRACT FROM AUTHOR]

This paper attempts to understand the actual movements of petroleum price increase and the dollar currency depreciation. In this uncertainness conjuncture, USA suffers from important retraction in economic and geopolytic spheres. Extern and budgetary North American deficits induce an unbalance dynamic which tends to rearrange the world economy. [ABSTRACT FROM AUTHOR]

The financial crisis triggered by increasing default rate, real estate devaluation and financial asset depreciation combined with U.S. subprime mortgages brought about the debate over the framework of the U.S. and international financial systems, their potential systemic risks, and their regulatory and supervisory mechanisms. A great variety of financial institutions which were poorly regulated and badly supervised changed into the counterpart of the credit risk transfer from the banking system and started to hold increasing risks. This paper deals with the interaction of these financial institutions, including a description of some features of the major stage in this process -- the so-called over-the-counter (OTC) market -- and the use of financial innovations which amplified the crisis. It also aims to clarify the need for improvements in terms of regulation and supervision considering the complexity and opacity of these institutions and markets. [ABSTRACT FROM AUTHOR]

Asset inflation and deflation triggered by the US housing financial system. This paper deals with the financial crisis triggered after the default of subprime mortgages in the United States which expanded to a global systemic crisis. It is divided into a brief introduction and three sections. The first section sums up the dynamics of inflation and deflation of real estate and financial assets which characterizes financeled cycles. The second section covers major effect of financial assets deflation on the American and European banks. The third section focuses on measures implemented by central banks in order to manage this financial crisis. [ABSTRACT FROM AUTHOR]

The objective of this paper is to analyze China's quest for energetic security and USA reaction, as well as its consequences for the international politics. The central debate is the Chinese ascension depend of external energetic supply that, consequently, unveiling the growing disputes with the USA in a scenario of international reorganization of forces. [ABSTRACT FROM AUTHOR]

The aim of this paper is to advance in the analysis about the nature, the meaning and the reach of the Guantánamo base. In order to do so, we describe the route of the phenomenon, integrating it in the broader dynamics of the current militarized globalization whose vector and dominating shape go through the imperial strategy of the USA post-September 11. Deep articulated with the enlarging logic and consequences of global capitalism, this strategy implies, among other distinctive traces, the legitimation of growing spaces of exceptions, the preventive war without imminent attack threat and the ascension of the "absolute enemy" embodied in the deterritorialized image of the new theological political terrorist. [ABSTRACT FROM AUTHOR]

This paper analyzed total and long term indebtedness of Brazilian and American companies pertaining to various sectors of economy, between 1999-2003. Besides the comparative study, some hypotheses about the determinants of corporate debt maturity structure, based on main authors' studies found in literature for companies from different countries, were tested using ordinary least squares (cross-sectional regressions). Also, a comparative analysis among the sectors was achieved using mean comparison tests. The results showed that Brazilian and American companies presented, respectively, a greater and increasing proportion of short and long term debts during the period. Relating to the long term debt, it was verified the superiority of American companies to the Brazilian ones. But, relating to the total debt, Brazilian companies showed they were higher indebted than the American ones. The regressions indicated that companies with a greater proportion of assets to be given as collateral, obtained greater levels of total and long term debts. There were also evidences that companies with higher profits and higher depreciation expenses tend to show both less long term and total indebtedness. Finally. it was verified that total debt is positively related to a company's size. [ABSTRACT FROM AUTHOR]

The US finance underwent deep changes as from the 1980s when market led finance increasingly prevailed. The wealth and credit management forced a specific dynamics upon asset prices and reverberated throughout spending decisions (consumption and investment) of economic agents. This paper deals with the net worth evolution of these agents in the recent three growth cycles of the US economy under the command of asset and credit cycles, the so-called financial-led cycles. [ABSTRACT FROM AUTHOR]

The goal of this paper is to analyze the origins and the evolution of America's religious foundational myths, and their role in the inception of the idea of "exceptionalism", the main determinant of US political identity as expressed in foreign policy. [ABSTRACT FROM AUTHOR]

This article discusses the challenges regarding the construction and deconstruction of boundaries and organizational identities in the passage of the order society -- and its notion of boundaries and identities -- to the liquid modernity, based on fluid forms. To illustrate such passage, a case study of McDonald's Corporation is used, presenting the boundaries and organizational identities that it has established since it started as a small drive-in in the USA, until it became one of the most powerful global brands. It is assumed that McDonald's represents the modern society business format, par excellence, of the order, that lasted along the twentieth century, what was determinant for the corporation expansion in the market. However, starting in the 1990's, the Corporation has been criticized by business analysts and has assumed an "image crisis". This paper suggests that such critic to the "McDonalds System" rigidity can be a sign of a broader transformation of the very social format that nourished and supported that fordist-based and standardized market model. [ABSTRACT FROM AUTHOR]

The state of Florida and its orange and sugarcane producers stand at the center-stage of United States - Brazil economic relations and the Free Trade in the Americas (FTAA) drama. Powerful and persistent, the political importance of these modest economic interests is amplified by Florida's pivotal role in United States' presidential elections of late. Magnified by the the state's pivotal role in the Electoral College, Florida orange and sugarcane interests have effectively restricted the autonomy of the U.S. Executive. This paper employs Putnam's(1988) international agreement ratification theory and examines these industries campaign contributions to explore the Level II ratification challenges associated with the political influence of Florida's primary protectionist forces. This examination demonstrates how factional interests and political institutions can intersect to amplify the political importance of narrow, territorially prescribed industries under conditions of high electoral uncertainty. Lastly, the article explores the implications of these intractable interests upon U.S.-Brazil relations and Brazilian trade policy. [ABSTRACT FROM AUTHOR]

This paper aims to demonstrate that the Barack Obama administration points out an ambicious reversion in the energy and enviromental policies in comparison to the controvertial political agenda of the Bush administration though actions in the national and international arenas. [ABSTRACT FROM AUTHOR]

This paper aims to analyse the challenges for the construction of an announced smart power agenda in the American foreign policy taking for granted the closure of the military prision in the Guantánamo Bay in the Obama administration. [ABSTRACT FROM AUTHOR]