supplementary
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Environmental reclamation as strategy for sustainability
The environmental change by the society is recurring and has been intensified since the first civilizations. However, the lack of conservationist practices has caused the emergence of degraded areas, whose recovery is fundamental for the sustainability. In this context, this paper aims at analyzing the environmental recovery as a public policy strategy supported in the Brazilian legislation. As...
... its environmental impact report – RIMA, to be submitted to the competent state ... organ approval, and to IBAMA on supplementary basis, the licensing of activities ... modifying the environment (BRASIL, 1986, p.1) ... However, when the damages to the environment have ... -
Tax planning in Brazil: legal reasoning and constitutional process in Brazilian supreme court
As in many countries around the world, the debate about tax planning concerns its limits, and there is a clash between two perspectives on the subject. On the one hand, there is a traditional perspective, whose advocates argue for the need to preserve the legal security of the taxpayer and the use of a more formalist interception method of tax rules. On the other side is the contemporary...
... 3.1. The legislative response ... In 2001, Brazilian Congress enacted the Supplementary Law nº 104, which amended the Brazilian National Tax Code to include an anti-circumvention clause inspired by the French model 17 ... The reasons for ... -
Lula partially vetoes 2024 Budget Guidelines Law
... In addition, it could pose difficulties for the fiscal targets set by this bill and also for the rules defined by Supplementary Law No. 200, of August 30, 2023 (the new fiscal framework)," according to the ministries.Among the expenses that could not be contingent were those ...
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Healthcare industry braces for harsh year
... with higher ticket prices.Asked about the negative performance of the operators and the impacts on the chain, the National Agency of Supplementary Health (ANS) informed that it is attentive to the results of the operators, but pondered that the data published so far are partial, referring to the ...
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Voto impresso: expectativas frustradas
Voto impresso: expectativas frustradas
... [5] SCHWARCZ, L. M.; STARLING, H. M. Brasil: uma biografia. 2. ed. São Paulo: Companhia das letras, 2018 ... [6] CONW1AY, A. et al. Supplementary ... -
Latina and Latino Critical Legal Theory: LatCrit Theory, Praxis and Community/Latina e Latino Teoria Legal Critica: LatCrit Teoria, Praxe e Comunidade.
... (23) ... These functions and guideposts have led LatCrit scholars, experientially, towards four supplementary postulates, which collectively help to represent the development of LatCrit consciousness based on the shared work and lessons. The first postulate ...
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Editorial
... dos Santos and Marcelo Álvaro da Silva Macedo aimed to evaluate the existence of earnings management in Brazilian closed supplementary pension funds using a model of specific accruals, using the annual results excluding legal contingencies, among o thers, to ...
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A vinculação das súmulas e jurisprudências aos contratos de plano de saúde
O presente trabalho tem como objetivo demonstrar a vinculação das súmulas e decisões judiciais concernentes aos contratos de planos de saúde. Primeiramente fora desenvolvido tópico demonstrando a evolução histórica do direito à saúde, demonstrando ser um direito de segunda dimensão e frisando os principais marcos históricos. Em seguida, explicitou-se a estrutura da saúde brasileira, possuindo um...
... Ciênc. Juríd. Soc. UNIPAR, v. 18, n. 1, p. 5-23, jan./jun. 2015 ... SILVA JÚNIOR, A. A. da; CARNEIRO, R. A ... and a private Supplementary ... -
A judicialização de cirurgia bucomaxilofacial e o sistema de assistência à saúde dos servidores públicos de Pernambuco
A Constituição Federal de 1988 foi pioneira ao dispor sobre o direito à saúde como direito fundamental e regular o sistema suplementar de saúde. Vários estados brasileiros criaram planos voltados exclusivamente para seus servidores, e Pernambuco foi o pioneiro a concebê-los, através do Sistema de Assistência à Saúde dos Servidores do Estado de Pernambuco. Os avanços tecnológicos, o aumento da...
... "e Brazilian Federal Constitution of 1988 was a pioneer in providing the right to health as a fundamental right and regulating the supplementary health system. Several states have created plans aimed exclusively at their servants, and Pernambuco was the pioneer to conceive them, through the ... -
Franquicias multiunidades y gobernanza relacional: un estudio de las redes operativas en Brasil
La relación entre los mecanismos de gobernanza relacional y las franquicias de unidades múltiples, donde un único franquiciado posee y opera múltiples unidades, ha recibido atención limitada en la literatura existente. Estudios anteriores se centran principalmente en el papel de la confianza en tales acuerdos. En consecuencia, este estudio tiene como objetivo desarrollar y probar un modelo...
... However, as this is not the main focus of the current study, we omit the details of this supplementary analysis ... Model 3 demonstrates a substantial increase in explanatory power (Ȥ² = 34.38) with the inclusion of the variable RETSERV. This ... -
A SAÚDE PÚBLICA ENQUANTO DEVER DO ESTADO: O REPASSE DESTE DEVER À SAÚDE SUPLEMENTAR
A presente análise jurisprudencial busca fomentar a discussão acerca do dever do Estado de prestar saúde pública, apresentado na Constituição Federal de 1988, frente à saúde suplementar. Nessa perspectiva, vislumbram-se o surgimento da saúde suplementar e os deveres vinculados aos contratos antigos e aos firmados após sua regulamentação. Este debate, portanto, é norteado pelo método dedutivo a...
... Public health as the State’s duty: the handing over of this duty to supplementary health ... 1 Universidade Regional do Noroeste do Estado do Rio Grande do Sul. Ijuí/RS, Brasil. Correspondência: Janaína Machado Sturza ... -
"We Go through a Bit of Everything": The labyrinth career of the professional trajectories of executive women.
... 406343/2021-7 ... Open science: Vaz, Elem Rabelo Duarte; Gallon, Shalimar; Fraga, Aline Mendonca, 2023, "Supplementary data--We Go through a Bit of Everything": The Labyrinth Career of the Professional Trajectories of Executive Women", ...
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Imposto de renda e previdência privada: benefícios fiscais e tributação regressiva
Este trabalho avalia a eficiência dos benefícios fiscais de postergação do Imposto de Renda, presentes nos investimentos em PGBL, conciliados com a opção pelo regime de tributação regressiva, verificando se estes promovem melhor rentabilidade que investimentos livres da cobrança de IR, em especial os LCA’s/LCI’s. A metodologia adotada (ex-post-facto) calcula a rentabilidade líquida destes...
... Key-words: Supplementary Pension Plans; Tax benefits; Income tax; Regressive Taxation Regime, PGBL ... Esta obra está sob uma Licença Creative Commons Atribuição-Uso ... -
Lon Fuller
... 403. BRESNAHAN, James Francis. The methodological ethical reasoning in the theology of Karl Rahner, and its supplementary development using the legal philosophy of Lon L. Fuller. Ann Arbor: University Microfilms, 1972, p. 619, tradução nossa. 404. FULLER, 1969, p ...
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New Controversies Over ICMS On Interstate Transactions
... National Congress approved, in late 2021, Bill 32/2021. However, ... the bill was only sanctioned by the President as Supplementary Law ... 190/2022 on January 2022, creating new controversies over the ... beginning of the effects of the new rules ... To contextualize the matter, ...
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New fiscal rule will limit spending to 70% of revenues
... Lula and the proposal is likely to be submitted in Congress as a supplementary bill by April 7.Mr. Haddad met with Chamber of Deputies Speaker Arthur Lira and leaders of the governing coalition, but presented only ...
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Public spending watchdog experts critique government’s budget proposal
... note that the Budget Guidelines Act is an ordinary law and thus cannot modify the rule set forth in the Fiscal Responsibility Act—a supplementary law that remains effective and fully operative, they emphasized ... Moreover, the experts state that the restriction should only cover the essential ...
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A força da lei e do poder normativo de agências reguladoras no brasil: um estudo específico a partir da ideia comparativa de 'abnegação da lei' nos eua e da atuação da agência nacional de saúde suplementar (ans) brasileira.
Este artigo, subdividido em dois capítulos e estruturalmente montado a partir de visão mais ampla, seguida de abordagem precisamente voltada aos seus objetivos finais, é fruto de pesquisa que se inicia com abordagem didática da evolução, principalmente, política, de modelos modernos de Estado, ancorada, sobretudo, em estudos de Luiz Carlos Bresser Pereira, e que se encerra com o exame do Estado...
... BRAZIL: A SPECIFIC STUDY FROM THE COMPARATIVE VIEW OF “LAW’S ABNEGATION” IN THE USA AND THE ACTION OF THE BRAZILIAN NATIONAL SUPPLEMENTARY HEALTH ... AGENCY (ANS, ITS ACRONYM IN PORTUGUESE) ... LA FUERZA DE LA LEY Y DEL PODER NORMATIVO DE AGENCIAS REGULADORAS EN BRASIL: UN ESTUDIO ... -
Building sustainability into agricultural supply chains: what role for private international law?
This article considers certain private international law (PIL) instruments and how these might be used effectively to achieve greater sustainability in agricultural supply chains. After an overview of key concepts in sustainability, supply chains and the broader interpretation of PIL, investigation is made into the use of PIL as an immediate measure to keep supply chains open during crises such...
... by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Secured Transactions (2016) plus a number of supplementary tools that include legislative guides and practice guides. 46 Today, states around the world are initiating reforms of their domestic legislation on ... -
AI Training Datasets & Article 14 GDPR: A Risk Assessment for the Proportionality Exemption of the Obligation to Provide Information
[Purpose] At the earliest stages in AI lifecycle, training, verification and validation of machine learning and deep learning algorithm require vast datasets that usually contain personal data, which however is not obtained directly from the data subject, while very often the controller is not in a position to identify the data subjects or such identification may result to disproportionate effort.
... necessary for organisations to identify and adopt supplementary measures to ensure an adequate level of protection when the data is in transit and at rest and throughout the processing operations. According to the ... -
Desempenho econômico-financeiro e as decisões de instauração de regimes especiais no setor de saúde suplementar brasileiro
Este estudo teve como objetivo analisar quais indicadores econômico-financeiros são capazes de explicar a decisão da ANS de instaurar regimes especiais nas operadoras, considerando as instaurações de regimes especiais ocorridas de 2017 a 2019. Foi utilizada a regressão logística com uma amostra de 154 operadoras. Após a análise fatorial, foi estabelecido como variáveis independentes: três...
... Financial performance and the decisions to establish special regimes in the Brazilian supplementary" health sector ... Desempeño económico-financiero y decisiones para establecer regímenes especiales en el sector complementario de salud brasile\xC3" ... -
Ocupação tradicional indígena: uma análise baseada nos jogos de linguagem de Ludwig Wittgenstein
O artigo discute o conceito de ocupação tradicional como requisito constitucional para a demarcação de terras indígenas a partir da perspectiva dos jogos de linguagem de Ludwig Wittgenstein. Argumentase que o jogo de linguagem constitucional correspondente traz uma regra implícita segundo a qual, ao decidir disputas sobre terras indígenas, o significado da frase "ocupação tradicional" deve ser "oc
... 11 WAISMANN, Friedrich. In: MACKINNON, WAISMANN F. E KNELAE. Symposium Verifiability ... Proceedings of the Aristotelian Society, Supplementary Volumes, Analysis and Metaphysics, vol. 19, 1945. Disponível em: ... Acesso em: 27 de maio de 2016 ... Direitos Culturais, Santo Ângelo, v. 11, ... - The Impact of Entrepreneurs' Social Identity and the Mediation Effect of the Decision-Making Logic on the Bootstrapping Behavior of Nascent Ventures.
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It’s not the right time to expand microentrepreneurs’ income limit
... policies?The purpose of this column is to analyze one particular public policy that is currently being discussed in Congress: The Supplementary Bill 108/2021, which aims to expand the so-called Individual Microentrepreneur (MEI) regime.To understand what to expect as a result of the expansion ...
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Tax changes trigger race for succession planning
... Previously, 24 states imposed this tax, but in 2021, the Federal Supreme Court (STF) ruled that only a national supplementary law could allow its collection (RE 851.108, or Topic 825). Now, the tax reform has empowered state governments to mandate this charge.Additionally, ...