<p align="justify"><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR">A Lei</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR">C</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR"><span>omplementar n.</span></span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR"><span>º </span></span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR">147, de 07 de agosto de 2014, possibilitou o enquadramento de novos empreendimentos. Nesse sentido questiona-se: qual o modelo de tributação mais vantajoso, em 2015, para uma empresa de pequeno porte que presta serviços de engenharia e construção, o Simples Nacional ou o Lucro Presumido? O objetivo geral definido foi identificar, entre o Simples Nacional e o Lucro Presumido, a forma de tributação mais vantajosa para uma empresa prestadora de serviços no ramo de engenharia e construção, localizada no município de Palmas, Estado do Tocantins. Após a obtenção dos dados foram realizados os cálculos dos tributos, em 2015, para as duas formas de tributação. Posteriormente, os resultados foram comparados e observou-se que o regime tributário menos oneroso para a empresa analisada é o Simples Nacional. Essa escolha proporcionada pelo planejamento tributário é importante para a maximização do lucro e redução da carga tributária.</span></span></span></span></p><p align="justify"><span style="font-family: Cambria, serif;"><span><strong><span style="color: #00000a;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>Termos para indexação</span></span></span></span><span style="color: #00000a;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>: </span></span></span></span></strong><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>L</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>ucro </span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>P</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>resumido, </span></span></span></span><span style="color: #00000a;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>p</span></span></span></span><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span lang="pt-BR"><span>lanejamento tributário, Simples Nacional</span></span></span></span></span></span></p><p lang="en-US" align="center"><span style="font-family: 'Times New Roman', serif;"><span><strong>National Simple versus Presumed Profit for Engineering Company of the City of Palmas-TO</strong></span></span></p><p lang="en-US" align="justify"><span style="font-family: 'Times New Roman', serif;"><span><span style="color: #00000a;"><span lang="pt-BR"><span>Complementary Law number 147, of August 7, 2014, allowed for the setting up of new ventures. In this sense, it is questioned: what is the most advantageous taxation model, in 2015, for a small company that provides engineering and construction services, National Simple or Presumed Profit? The general objective was to identify, between National Simple and Presumed Profit, the most advantageous form of taxation for a company providing services in the engineering and construction sector, located in Palmas, Tocantins State. After obtaining the data, the tax calculations were made in 2015 for the two forms of taxation. Subsequently, the results were compared and it was observed that the</span></span></span><span style="color: #00000a;"><span lang="pt-BR"><span>tax regime less onerous for the company analyzed is the Nacional Simple. This choice provided by tax planning is important for maximizing profit and reducing the tax burden.</span></span></span></span></span></p><p lang="en-US" align="justify"> </p><p lang="en-US" align="left"><span style="font-family: Cambria, serif;"><span><strong><span style="color: #000000;"><span style="font-family: 'Times New Roman', serif;"><span><span lang="pt-BR"><span>Index terms</span></span></span></span></span><span style="font-family: 'Times New Roman', serif;"><span>: </span></span></strong><span style="font-family: 'Times New Roman', serif;"><span>Preesumed Profit, </span></span><span style="font-family: 'Times New Roman', serif;"><span>t</span></span><span style="font-family: 'Times New Roman', serif;"><span>ax </span></span><span style="font-family: 'Times New Roman', serif;"><span>p</span></span><span style="font-family: 'Times New Roman', serif;"><span>lanning, National Simple </span></span></span></span></p><p lang="en-US" align="justify"><span style="font-family: 'Times New Roman', serif;"><span><span style="color: #00000a;"><span lang="pt-BR"><span><br /></span></span></span></span></span></p>
Heavy metal contamination of soils has generated two major problems, namely, loss of land value and health risk for people near contaminated sites. Studies on soil remediation are typically conducted on a pilot scale under very controlled conditions. This is a misleading approach, once the complexity of the actual biogeochemical soil conditions may causes inefficiency in full scale real-world application. In addition, environmental impacts of remediation practices themselves are often ignored, which may make them unfeasible. In 2002, an occurrence of mercury in an abandoned old gold mine was detected in a rural area of Descoberto, Brazil. In 2014, the State Public Prosecutor required from the responsible State Environment Agency, a remediation project to the area. This study compares alternatives for remediation of the contaminated area. Also a historical approach on mercury amalgamation in gold mining in the region, in order to estimate the amount of mercury remaining in the site. The geochemical characterization of the contaminated area was performed to describe the contamination process. The results were compared with the remediation proposal advocated by the Brazilian Ministry Public, and some alternatives for decontamination of the area were studied. The electrokinetic method has displayed the lowest overall unit cost, between US$ 120.00/t and US$ 260.00/t. The residual Hg concentration after four cycles of the electrokinetic technique was estimated at 1.28 mg (Hg)/kg (soil), slightly higher than the intervention value for agricultural soil, which is 1.20 mg (Hg)/kg (soil).
Resumo A mineração, sendo uma importante fonte de recursos primários para vários setores industriais, possui representativa participação na economia brasileira. Apesar dessa importância no contexto econômico, os impactos ambientais oriundos desta atividade são consideráveis, especialmente aqueles relacionados aos recursos hídricos. Algumas mineradoras incorporaram a água como um fator estratégico para a sobrevivência no longo prazo,gerenciando os recursos hídricos através do controle de componentes multidisciplinares, a fim de atender às esferas econômicoambientais e sociais. Em 2015 a região Sudeste enfrentou a pior crise hídrica dos últimos 84 anos, o presente estudo aborda os mecanismos de governança da água na mineração, frente a este cenário de escassez que vem se apresentando no Estado de Minas Gerais, a questão da água passou a merecer destaque, uma vez que é um insumo primordial para a atividade mineraria e um bem fundamental à manutenção da vida. Dessa forma, neste estudo buscou-se avaliar como as mineradoras vêm gerenciando a crise hídrica, tomando como exemplo o caso da SAMARCO Mineração S. A.. Palavras-chave:Recursos Hídricos; Recessão Hídrica; SAMARCOMineração S.A.
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