Implantação do Planejamento Tributário em Empresas Prestadoras de Serviço

O presente artigo trata da implantação do Planejamento Tributário para empresa de prestação de serviço, como aplicação das ferramentas de software Open Project e WBS Chart Pro. As razões que embasaram este estudo estão vinculadas com as dificuldades enxergadas pelo empresariado para tratar as questões tributárias, visto a complexidade das leis tributárias que vigoram no país, o que acaba levando inúmeros empresários a praticarem atos ilegais, caracterizados como evasão fiscal. Os resultados obtidos possibilitaram, além da implantação do novo produto, uma nova organização empresarial, levando ao corpo técnico uma nova visão do que vem a ser o gerenciamento de projetos e quais as suas infinitas possibilidades dentro do mundo corporativo. Palavras-chave: Planejamento Tributário. Open Project. Gerenciamento de Projetos. AbstractThis paper deals with the implementation of Tax Planning for a service company, as an application of the Open Project and WBS Chart Pro software tools. The reasons for this study are related to the difficulties faced by the business community in dealing with tax issues, the complexity of the tax laws in force in the country, which leads many businessmen to engage in illegal acts, characterized as tax evasion. The results obtained enabled, in addition to the implementation of the new product, a new business organization, leading to the technical staff a new vision of what is project management and what its infinite possibilities within the corporate world are. Keywords: Tax Planning; Open Project; Project management.

Ulrich Becks kosmopolitisches Projekt

The theory of a reflexive or second modernity developed by Ulrich Beck has decisively influenced sociological debate in Germany and, increasingly, internationally. It is based on the thesis of epochal change among modern societies, i.e. a fundamental transformation of their forms and scopes. The current consequence is the perspective of a cosmopolitan sociology, which sheds the shackles of nation-state thinking and conducts a cross-border analysis of social reality supported by humanistic claims. The urgent plea to think and design modernity ‘differently’ touches upon the central problems and questions of the present. This second edition of the volume, originally published on the occasion of Ulrich Beck’s 60th birthday in 2004, invites a discussion on the open project of cosmopolitan, reflexive modernity and its theoretical, practical and political challenges. It compiles, inter alia, contributions by Jürgen Habermas, Bruno Latour, Aihwa Ong and Richard Sennett on risk issues, individualisation, globalisation, and politics and democracy, as well as on interdisciplinary aspects of Beck’s work. The book will thus appeal to both those readers who are well versed in this subject area and all others who are interested in it.

Evidence on User-Led Innovation in Diabetes Technology (The OPEN Project): Protocol for a Mixed Methods Study

Background Digital innovations in health care have traditionally followed a top-down pathway, with manufacturers leading the design and production of technology-enabled solutions and those living with chronic conditions involved only as passive recipients of the end product. However, user-driven open-source initiatives in health care are becoming increasingly popular. An example is the growing movement of people with diabetes, who create their own “Do-It-Yourself Artificial Pancreas Systems” (DIYAPS). Objective The overall aim of this study is to establish the empirical evidence base for the clinical effectiveness and quality-of-life benefits of DIYAPS and identify the challenges and possible solutions to enable their wider diffusion. Methods A research program comprising 5 work packages will examine the outcomes and potential for scaling up DIYAPS solutions. Quantitative and qualitative methodologies will be used to examine clinical and self-reported outcome measures of DIYAPS users. The majority of members of the research team live with type 1 diabetes and are active DIYAPS users, making Outcomes of Patients’ Evidence With Novel, Do-It-Yourself Artificial Pancreas Technology (OPEN) a unique, user-driven research project. Results This project has received funding from the European Commission’s Horizon 2020 Research and Innovation Program, under the Marie Skłodowska-Curie Action Research and Innovation Staff Exchange. Researchers with both academic and nonacademic backgrounds have been recruited to formulate research questions, drive the research process, and disseminate ongoing findings back to the DIYAPS community and other stakeholders. Conclusions The OPEN project is unique in that it is a truly patient- and user-led research project, which brings together an international, interdisciplinary, and intersectoral research group, comprising health care professionals, technical developers, biomedical and social scientists, the majority of whom are also living with diabetes. Thus, it directly addresses the core research and user needs of the DIYAPS movement. As a new model of cooperation, it will highlight how researchers in academia, industry, and the patient community can create patient-centric innovation and reduce disease burden together. International Registered Report Identifier (IRRID) PRR1-10.2196/15368

Evidence on User-Led Innovation in Diabetes Technology (The OPEN Project): Protocol for a Mixed Methods Study (Preprint)

BACKGROUND Digital innovations in health care have traditionally followed a top-down pathway, with manufacturers leading the design and production of technology-enabled solutions and those living with chronic conditions involved only as passive recipients of the end product. However, user-driven open-source initiatives in health care are becoming increasingly popular. An example is the growing movement of people with diabetes, who create their own “Do-It-Yourself Artificial Pancreas Systems” (DIYAPS). OBJECTIVE The overall aim of this study is to establish the empirical evidence base for the clinical effectiveness and quality-of-life benefits of DIYAPS and identify the challenges and possible solutions to enable their wider diffusion. METHODS A research program comprising 5 work packages will examine the outcomes and potential for scaling up DIYAPS solutions. Quantitative and qualitative methodologies will be used to examine clinical and self-reported outcome measures of DIYAPS users. The majority of members of the research team live with type 1 diabetes and are active DIYAPS users, making <italic>Outcomes of Patients’ Evidence With Novel, Do-It-Yourself Artificial Pancreas Technology</italic> (OPEN) a unique, user-driven research project. RESULTS This project has received funding from the European Commission’s Horizon 2020 Research and Innovation Program, under the Marie Skłodowska-Curie Action Research and Innovation Staff Exchange. Researchers with both academic and nonacademic backgrounds have been recruited to formulate research questions, drive the research process, and disseminate ongoing findings back to the DIYAPS community and other stakeholders. CONCLUSIONS The OPEN project is unique in that it is a truly patient- and user-led research project, which brings together an international, interdisciplinary, and intersectoral research group, comprising health care professionals, technical developers, biomedical and social scientists, the majority of whom are also living with diabetes. Thus, it directly addresses the core research and user needs of the DIYAPS movement. As a new model of cooperation, it will highlight how researchers in academia, industry, and the patient community can create patient-centric innovation and reduce disease burden together. INTERNATIONAL REGISTERED REPORT PRR1-10.2196/15368

Observing to Understand, Understanding to Develop

Observing teaching-learning situations in order to better understand them, such was the OPEN project (Altet, Bru and Blanchard-Laville, 2012). This project has been transformed into the research federative structure of OPÉEN&ReForm (the passage from observation by research to observation for training being at stake). In this chapter, the resort to the video aiming at analyzing the activity is carried out according to an approach of professional didactics (Pastré, 2011; Vinatier, 2013) with the purpose to help the professionals in their development (Vinatier, 2013). The authors introduce the case study of a co-analysis approach of the video traces of a teacher activity, according to her point of view, in a collaborative research (Vinatier et al., 2012) in French Polynesia, what seems to constitute for her a potential situation of professional development (Mayen, 1999), in her authorizing herself to try out new ways to lead her teaching.