scholarly journals Os reflexos da criação dos speds na sociedade e no mercado

2021 ◽  
pp. 15-28
Author(s):  
Andressa Luiza De Oliveira ◽  
Beatriz De Oliveira Andrade ◽  
Rosângela Dos Santos

A contabilidade é tão antiga quanto à própria história da civilização. Ela está ligada às primeiras manifestações humanas, bem como à necessidade social de proteção à posse e à perpetuação e interpretação dos fatos ocorridos. Há escritos históricos que os primeiros registros contábeis constituíam-se em fichas de barro, guardadas em receptáculos de barro, que eram utilizadas na contagem do patrimônio, registrando, dessa forma, o evento ocorrido e auxiliando o controle do patrimônio por parte do proprietário. Diante das transformações ocorridas na sociedade ao longo das décadas e as inúmeras mudanças econômicas, houve a necessidade de um controle mais efetivo e rigoroso no patrimônio das entidades, sejam elas pessoas físicas ou jurídicas. Do outro lado, os governos criaram mecanismos para aprimorar a fiscalização e, assim, aumentar sua arrecadação. Com o surgimento da informática, o avanço da tecnologia da informação e a revolução digital trouxeram também um novo formato para a administração fazendária tanto no controle e na qualidade quanto na veracidade das informações prestadas pelos contribuintes. Percebe-se que a internet é um importante instrumento de apoio aos administradores, aos gestores e aos profissionais da contabilidade, pois utiliza toda essa tecnologia para aprimorar sua gestão no âmbito da tomada de decisões como para atender as obrigações acessórias impostas pele legislação fiscal e tributária. Com o avanço da tecnologia e o grande volume de operações realizadas pelas grandes empresas, tanto as empresas quanto os órgãos fiscalizadores tiveram que acompanhar esse avanço. O presente artigo tem como objetivo ressaltar a importância da tecnologia da informação, ressaltando a finalidade dos SPEDs. A metodologia adotada foi pesquisa de campo e entrevista com um contador, estabelecido na cidade de Barra Mansa-RJ, atuando na área contábil aproximadamente trinta anos. Accounting is as old as the history of civilization itself. It is linked to the first human manifestations, as well as to the social need to protect the possession and perpetuation and interpretation of events. There are historical writings that the first accounting records consisted of clay tiles, stored in clay receptacles, which were used in the counting of the patrimony, recording, in this way, the event occurred and helping the control of the patrimony on the part of the owner. Faced with the changes that have taken place in society over the decades and the numerous economic changes, there has been a need for a more effective and rigorous control over the assets of entities, whether individuals or corporations. On the other hand, governments have created mechanisms to improve oversight and thus increase their collection. With the advent of information technology, the advancement of information technology and the digital revolution also brought a new format for the management of the economy, both in terms of control and quality, as well as the truthfulness of information provided by taxpayers. It is noticed that the internet is an important instrument of support to administrators, managers and accounting professionals, because it uses all this technology to improve its management in the scope of decision making as to meet the ancillary obligations imposed by the tax and tax laws . With the advancement of technology and the large volume of operations carried out by large companies, both companies and inspection bodies had to follow up this advance. This article aims to highlight the importance of information technology, highlighting the purpose of SPEDs. The methodology adopted was field research and interview with an accountant, established in the city of Barra Mansa-RJ, working in the accounting area for approximately thirty years.

Author(s):  
Irina N. Klyuyashkina ◽  
Valentina V. Tyugasheva

The article considers the history of the creation and establishment of libraries for the blind as the main library in the region, and also main functions of the organization of services of blind population of the city of Samara and the region. Inevitability of transformation of a role and functions of library for the blind in the social rehabilitation of disabled persons is shown. Particular attention is paid to a new type of service for users with application of information technology. The project activities of the library, aimed at realization of possibilities of blind and visually impaired users, their rehabilitation and social rehabilitation are described.


Author(s):  
Carlos Machado

This book analyses the physical, social, and cultural history of Rome in late antiquity. Between AD 270 and 535, the former capital of the Roman empire experienced a series of dramatic transformations in its size, appearance, political standing, and identity, as emperors moved to other cities and the Christian church slowly became its dominating institution. Urban Space and Aristocratic Power in Late Antique Rome provides a new picture of these developments, focusing on the extraordinary role played by members of the traditional elite, the senatorial aristocracy, in the redefinition of the city, its institutions, and spaces. During this period, Roman senators and their families became increasingly involved in the management of the city and its population, in building works, and in the performance of secular and religious ceremonies and rituals. As this study shows, for approximately three hundred years the houses of the Roman elite competed with imperial palaces and churches in shaping the political map and the social life of the city. Making use of modern theories of urban space, the book considers a vast array of archaeological, literary, and epigraphic documents to show how the former centre of the Mediterranean world was progressively redefined and controlled by its own elite.


1938 ◽  
Vol 14 ◽  
pp. 152-162 ◽  
Author(s):  
Frederick H. Wilson

The first of these Studies was concerned chiefly with the history of Ostia during the period when the city was still growing and its prosperity increasing. Even so, during the period already considered, the prosperity of Ostia, though real, was to this extent artificial, in that it depended upon factors over which the citizens themselves had no control. Ostia was the port of Rome, and nothing else, and in consequence any lowering of the standard of living in, or reduction of imports into the capital city must have had immediate and marked repercussions upon her prosperity. She even lacked to a great extent those reserves of wealth which in other cities might be drawn upon to tide over bad times. The typical citizen of Ostia came to the city in the hope of making his fortune there; but when he had made it, he usually preferred to retire to some more pleasant town, such as Tibur, Tusculum, Velitrae, or Rome itself, where he could enjoy his leisure. Few families seem to have remained in the city for more than two, or, at the most, three generations. Whilst therefore fortunes were made in Ostia, wealth was not accumulated there.


2021 ◽  
Vol 9 (1) ◽  
pp. 40-49
Author(s):  
Dana Osborne

AbstractThis analysis examines the ways in which a single speaker, Ana, born in mid-century East Los Angeles, organizes and reflects upon her experiences of the city through language. Ana’s story is one that sheds light on the experiences of many Mexican Americans who came of age at a critical time in a transitioning L.A., and the slow move of people who had been up until mid-century relegated largely in and around racially and socioeconomically segregated parts of L.A. These formative experiences are demonstrated to have informed the ways that speakers parse the social and geographical landscape along several dimensions, and this analysis interrogates the symbolic value of a special category of everyday language, deixis, to reveal the intersection between language and social experience in the cityscape of L.A. In this way, it is analytically possible to not only approach the habituation and reproduction of specific deictic fields as indexical of the ways that speakers parse the city, but also to demonstrate the ways in which key moments in the history of the city have shaped the emergence and meaning of those fields.


1966 ◽  
Vol 34 ◽  
pp. 82-130 ◽  
Author(s):  
D. A. Bullough

Prefatory Note.—My interest in Pavia goes back at least to 1951 when I was elected Rome Scholar in Medieval Studies. I began seriously to collect material for the history of the city in the early Middle Ages in the winter and spring of 1953 when I enjoyed the warm hospitality of the Collegio Ghislieri, thanks to the efforts made on my behalf by the late Hugh Last, to whose memory this article is dedicated. The published proceedings of the Reichenau and Spoleto congresses on ‘The early medieval town’ in the 1950s clearly underlined the need for detailed studies of particular towns; but the lack of adequate archaeological evidence discouraged me from attempting such a study of early medieval Pavia. In 1964, however, Dr. A. Peroni, Director of the Museo Civico invited me to read a supplementary paper on this topic to the Convegno di Studio sul Centro Storico di Pavia held in the Università degli Studi at Pavia on July 4th and 5th of that year. The present article is an amplified and corrected version of that paper: I have made no substantial alterations to my account of the ‘urbanistica’ of early medieval Pavia—written for an audience of architects and art-historians as well as of historians—but have dealt more fully with the social history of the city in this period. Professor Richard Krautheimer read a draft of the revised version and made some pointed and helpful comments. I am greatly indebted to Dr. Peroni, not merely for the invitation to present the original paper but also for supplying illustrations and answering queries at a time when he and his staff were engaged in helping to repair the ravages of the Florence floods.


Vascular ◽  
2004 ◽  
Vol 12 (5) ◽  
pp. 307-311
Author(s):  
Tarek S. Absi ◽  
Thoralf M. Sundt ◽  
Cynthia J. Camillo ◽  
Richard B. Schuessler ◽  
Fernando R. Gutierrez

The natural history of penetrating atherosclerotic ulcers (PAUs) of the descending thoracic aorta remains unclear. Between January 1996 and June 2000, PAU was diagnosed in 36 patients (16 men, 20 women; mean age 74.9 ± 1.5 years) at Washington University. Imaging studies and hospital records were reviewed. Late follow-up was by search of the Social Security Death Index and telephone interview. None of 16 asymptomatic patients underwent operation. At follow-up (median 457 days), 6 patients had died of unrelated and 2 of unknown causes. Among 20 symptomatic patients, 10 had associated intramural hematoma (5) or dissection (5), of whom 3 underwent operation. At median follow-up (448 days), the 7 unoperated patients remained alive without an aortic operation. Among the remaining 10 symptomatic patients, 3 had an aortic operation and 2 died of unknown causes during follow-up (median 586 days). These data suggest that, in selected cases, PAU may be managed expectantly with careful observation.


Author(s):  
Piotr Fereński

Город как одно из важнейших явлений современного глобализированного мира является предметом исследования различных научных дисциплин. Это важный феномен для изучения истории цивилизации, процессов урбанизации, развития архитектуры, взаимоотношений между пространственным планированием и религиозными и политическими идеями, для исследования социальных и экономических изменений, городского образа жизни, истории искусства, а также для критики современного искусства. Элементарный анализ города присутствует также в области литературоведения, исследований звука и перформанса, психологии (восприятие пространства и его свойств), педагогики, политологии (с интересом к теме прямой демократии или же городских движений). Вопросы оптимизации моделей функционирования города важны для департаментов, ориентированных на транспорт и инфраструктуру (водоснабжение, газ и т. д.), а также подземное строительство (автостоянки, гаражи, тоннели, метро). В проектировании «умного города» участвуют и информатика, занимающаяся процессом создания новых коммуникационных технологий, и факультеты биологии или охраны окружающей среды, которые ведут исследовательскую и дидактическую деятельность в области «прикладной экологии» – отношений, возникающих между средой, непосредственно окружающей человека, и природой. Сегодня технологические инновации и творческая сила культуры являются ключом к развитию города. Однако что это значит для представителей гуманитарных наук? Какую пользу они могут принести в этой области? Городское пространство может быть показано ими как неоднородное место, полное постоянной напряжённости, столкновений, круговорота значений, ценностей, представлений, а также как область значительных социальных экспериментов. Я воспринимаю человеческие практики и человеческое творчество как то, что постоянно подвергается трансформации и постоянно требует новых прочтений. В своих поисках я часто выхожу за стены Академии и пытаюсь ощутить характер города, ощутить его пространство всеми своими чувствами. Я непосредственно наблюдаю образ жизни жителей, их повседневные практики. Я слушаю, что они говорят, и читаю, что они выражают на стенах домов. Это своеобразное блуждание по городу имеет целью запечатлеть то, что видно, а также то, что остаётся для нас на первый взгляд недоступным. Это собрание заметок, попытка визуальной и аудиозаписи окружающего мира, которые я затем пытаюсь структурировать и интерпретировать. Однако нам, академикам, нужно как экспертам «выходить» в город и по-другому – мы должны выступать в общественных дебатах и влиять на решения различных муниципальных учреждений, оказывать влияние на местную политику. Такова и дискуссия о роли университета в формировании городского пространства и жизни в городе.The city as one of the most important phenomena of the modern globalized world is the subject of investigations of various scientific disciplines. It is important phenomena for studies on the history of civilization, on urbanization processes, on the development of architecture, on the relationships between spatial planning and religious and political ideas, for studies on social and economic changes, for studies on urban ways of life, studies on the history of art, as well as critique of contemporary art. There are also elementary analyzes of a city in the field of literary studies, sound studies, performance studies, psychology (the perception of space and its properties), pedagogy, political science (interested in direct democracy or even urban movements). The issues of optimization of models of the city’s functioning are important for departments oriented on transport and infrastructure (water, gas etc.), as well as underground construction (car parks, garages, tunnels, metro). Informatics dealing with the process of creation of new communication technologies is involved in the design of “smart city”. The faculties of biology or environmental protection conduct research and didactic activities in the field of “applied ecology” – relations that occurring between the human environment and nature. Today technological innovation and creative power of culture are the key to the development of the city. However, what does it mean for the representatives of humanities? What can they bring to it? The city space then appears as a heterogeneous place, full of constant tensions, collisions, circulation of meanings, values, representations, as well as the field of great social experiments. I perceive the human practices and creations as something that is a subject to constant transformation and that constantly requires new readings. In my search, I often go beyond the walls of the academy and try to sense the character of the city and experience its space with all my senses. I keenly observe the ways of life of the inhabitants, their daily practices. I listen to what they say and read what they manifest on the walls of buildings. This peculiar wandering around the city is aimed at capturing what is visible, but also at reaching what remains inaccessible to us at first glance. It is a collection of notes, it is an attempt at visual and audio recording of the surrounding world, which I then try to structure and interpret. However, as experts, we academics need to “go out” to the city also in a different way – we must take the floor in public debates and have an influence on the decisions of various municipal institutions, have an impact on local politics. There is a discussion about the role of the university in shaping urban space and life in the city.


2020 ◽  
Vol 23 ◽  
Author(s):  
ERMELINDA MOUTINHO PATACA ◽  
CAMILA MARTINS DA SILVA BANDEIRA

Abstract In this article we reflect on the development of an educational fieldwork conducted along the Ipiranga River, in which we bring the debates concerning History of Science and Environmental Education closer together, by problematizing the social and environmental issues in the city of São Paulo in a contextualized and critical way. To that end, we established the limits for the hydrographic basin by highlighting the headwaters of the Ipiranga River and the changes it has undergone, as well as the political, sanitary and environmental meanings throughout the 20th Century. We associated the environmental issues with the history of two important institutions located along the river: The Botanical Garden and the Museu Paulista’s [São Paulo Museum] arboretum. We highlighted the practices, techniques and scientific representations that were developed on the sites, by valuing them as cultural heritage of the Brazilian science.


2015 ◽  
Vol 47 (1) ◽  
pp. 89-108 ◽  
Author(s):  
Afshin Marashi

AbstractThis article investigates the evolution of print culture and commerce in Tehran during the first half of the 20th century. The first section examines technological changes that facilitated the commercialization of texts and then details the history of early print entrepreneurs in the Tehran bazaar. The second section examines the expansion of the book trade between the 1920s and 1940s, tracing the emergence of modern bookstores in a rapidly changing Tehran. I argue that patterns of change in print commerce between 1900 and 1950 contributed to the emergence of mass culture by midcentury. This new mass culture involved the social and political empowerment of a diversity of new reading publics in the city, and enabled the emergence of new forms of popular politics.


Author(s):  
Paulo Cruz Terra ◽  
Marcelo de Souza Magalhães

The city of Rio de Janeiro underwent profound changes between 1870 and the early 20th century. Its population grew dramatically, attracting migrants not only from abroad but also from other regions of Brazil. It also expanded significantly in size, as the construction of trolley and railway lines and the introduction of real estate capital powered the occupation of new areas. Meanwhile, urban reforms aimed at modernization transformed the social ways in which urban space was used. During this period, Rio de Janeiro went from being the capital of the Brazilian Empire to being the capital of the Brazilian Republic. It nevertheless maintained its position as the cultural, political-administrative, commercial, and financial center of the country. Against this backdrop of change, the city was an important arena for the political struggles that marked the period, including demonstrations in favor of abolition and the republic. Rio de Janeiro’s citizens were not inert during this period of transformation, and they found various ways to take action and fight for what they understood to be their rights. Protests, demands, petitions, and a vibrant life organized around social and political associations are examples of the broad repertoire used by the city’s inhabitants to gain a voice in municipal affairs. Citizens’ use of public demands and petitions as a channel to communicate with the authorities, and especially with city officials, shows that while they did not necessarily shun formal politics, they understood politics to be a sphere for dialogue and dispute. The sociocultural history of Rio de Janeiro during this period was therefore built precisely through confrontations and negotiations in which the common people played an active role.


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