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This paper analyzes the redistributive impacts of indirect taxation reforms in Brazil inspired by PEC 45/2019, particularly in the version that led to EC 132/2023. Comparisons are made between the current system and the simulated reforms, considering the distribution of the tax burden among families in different income classes, as well as the impact on poverty and inequality indicators. The simulations are conducted based on the combination of effective tax rates that apply to goods and services consumed by households, using nationally representative microdata from family budgets., Comment: in Portuguese language

This study aims to discuss the impacts of a low-cost airline on the air transport market and, especially, to present the most recent findings from specialized literature in the field. To this end, various works on this topic, published since 2015, were selected and analyzed. From this analysis, it was possible to categorize the main topics discussed in the papers into five groups: (i) the impacts of a low-cost airline on competing airlines; (ii) impacts on airports; (iii) general impacts on the demand for air transport; (iv) effects on passengers' choice process; and (v) general effects on a geographical region., Comment: This article is written in Portuguese

In this study, we will address some topics related to the privatization of airports in the scientific literature, in an attempt to provide an answer to the following question: does the privatization of airports bring positive results? Firstly, we turn our attention to the motivations leading to privatization, considering the two main parties involved, the government and the private sector. After all, the success of such a decision will be relative to the reasons that justify it. In a second moment, we will consider the regulatory issue, whose influence on the airport's financial performance is consolidated in the literature. In the third part, we address the main documented results of privatization, with special attention to productive efficiency, whose improvement is the most popular motivation for privatization., Comment: This article is written in Portuguese

This work focuses on trying to understand how the construction of an airline's network is made. For this purpose, the case of Azul was studied, investigating which and how factors affect the decision of this airline to enter domestic routes, in addition to analyzing how the merger of Azul with the regional airline Trip affected the company's network planning. For this, an academic study was conducted using an econometric model to understand the airline's entry model. The results show that Azul's business model is based on connecting new destinations, not yet served by its competitors, to one of its hubs, and consistently avoiding routes or airports dominated by other airlines. Regarding the effects of the merger, the results suggest that Azul moved away from its original entry model, based on JetBlue, to a model more oriented towards regional aviation, entering shorter routes and regional airports., Comment: This article is written in Portuguese

In recent years, the topic of global warming and greenhouse gas emissions has been increasingly in the media. This theme has raised various flags, showing concern for the future and seeking alternatives for a more sustainable life over the years. When studying greenhouse gas emissions, one of the main emitters of such gases is the burning of fuels, in which transport vehicles that depend on gas and oil are included. In this respect, air transport through aircraft is one of the sources emitting such gases. Aiming to reduce gas emissions, one of the ways to do this is by reducing fuel consumption; for this, aircraft would have to be more efficient, or the offer and demand for flights would be reduced. However, what if aircraft fuel consumption were taxed? What would be the effects of this on air transport? Could this be one of the alternatives to reduce emissions? To understand this relationship between taxation and a possible reduction in fuel consumption, a study was developed by the Aeronautics Institute of Technology (ITA), using an econometric model to understand how demand would be affected by changes in airfares. In addition, a simulation of possible environmental taxes on the values of air tickets was carried out to analyze the demand response and to get an idea if this taxation would really solve the emission problems., Comment: This article is written in Portuguese

The exploration of existing commercial opportunities has been increasing the share of commercial (non-aeronautical) revenues in the total revenues of airports worldwide. These revenues, also called commercial, non-aeronautical, or non-tariff revenues, come from rentals, duty-free shops, food and beverage sales, parking, advertising, etc. In other words, everything that is not the main business of the airport. Consequently, the dependence on commercial revenues has also become increasingly important, and airport managers are interested in understanding how to improve their financial results with this new revenue source, as it not only improves financial outcomes but also optimizes passengers' time and money consumption options at airports. Therefore, this chapter seeks to discuss the main determinants of commercial revenues at national airports, analyzing the possible impacts of the behavior of passengers from low-cost carriers (LCC) on these revenues, combined with other determining factors., Comment: This article is written in Portuguese

This study addresses the growing standardization of airline fleets, highlighting that frequent passengers are more likely to fly on the same aircraft model more often. The objective is to analyze the fleet management of airlines and the impact of a reduced variety of models on company operations. The benefits of standardization, such as operational efficiency, and the risks, such as vulnerability to specific model failures, are discussed. The work reviews international scientific literature on the subject, identifying consensus and disagreements that suggest areas for future research. It also includes a study on the Brazilian market, examining how standardization affects operational costs and profitability in terms of model, family, and aircraft manufacturer. Furthermore, the relationship between fleet standardization and the business model of the companies is investigated, concluding that the advantages of standardization are not exclusive to low-cost companies but can also be leveraged by other airlines., Comment: This article is written in Portuguese

This study explores the approaches used by airlines in setting flight times. It highlights the need to balance operational and strategic factors, such as optimizing the use of resources - including aircraft, crew, and fuel - and managing the risks related to delays and congestion. The work details a national analysis focused on domestic flights, investigating the factors that influence companies to adjust scheduled flight times and the impact of this practice on punctuality. The results indicate that decisions about flight time are influenced by both operational and strategic aspects, being affected by competition and the sector's policies on punctuality and slot allocation. Furthermore, it was found that adding extra time is an effective strategy for reducing delays, although it may conceal system deficiencies., Comment: This article is written in Portuguese

This work presents an analysis of recent literature examining factors that influence flight times in Brazil, with special attention to the impact of new technology implementations, specifically Performance-Based Navigation (PBN). PBN procedures began to be implemented in Brazilian airspace in 2009 and represent a new concept of air navigation, using satellites to create 3D flight routes that are shorter and more precise, potentially reducing the distances flown and consequently flight times and delays. Flight times depend on various factors, such as the size and complexity of the origin and destination airports, weather conditions, aircraft models, and how full the flights are. Therefore, to assess the impact of the new procedures, the variation in this set of factors must be taken into account. The results found in the literature suggest that Performance-Based Navigation had a positive impact, reducing flight times by about 1-2%, representing a saving of tens of thousands of flight hours from the beginning of implementations in 2009 until the end of 2018., Comment: This article is written in Portuguese

Flight delays are a reality in the modern air industry worldwide. However, studies in the literature have investigated the competitive determinants of delays arising from factors originating at the airport and along the route separately. This work aims to present a national study that used a unifying approach from the literature, considering the local and global effects of competition on delays. The analysis took into account a phenomenon known as the "internalization of externalities" of airport congestion. Furthermore, it discusses the relationship between quality and competition on the route and the impacts of the entry of a low-cost carrier (LCC) on the delays of incumbent airlines in the Brazilian air market. The literature suggests that there is evidence of congestion internalization at Brazilian airports, in parallel with competition for quality at the route level. Additionally, the potential competition caused by the presence of the LCC leads to a global effect that suggests the existence of impacts other than prices on routes where it has not entered., Comment: This article is written in Portuguese

This study discusses the literature on the convergence of business models of airlines in Brazilian air transport, focusing on the formation of flight networks. Initially, it analyzes the determinants of the network formation patterns of the "fundamental" business models (archetypes) of airlines in the first years after the sector's deregulation. Then, it discusses how the business models of Brazilian companies resemble these patterns. The literature highlights convergences between the network formation strategies of full-service companies in relation to older low-cost companies, in addition to business model redirections after mergers and acquisitions., Comment: This article is written in Portuguese

This book, written in Portuguese, presents a comprehensive analysis of the air transport industry in Brazil, highlighting its vital importance to the country's economy. It explores the sector's complexity, from economic characteristics to interaction with the national aeronautical industry, through the specialization of the workforce and market demand analysis. The book delves into the economic regulation of air transport, tracing the evolution from periods of strict regulation to phases of liberalization and deregulation, and examines market dynamics, focusing on concentration and competitiveness. It also analyzes demand and supply through case studies, investigating everything from tourists traveling within Brazil to the coverage of the national territory and the prices of air tickets. Finally, the book proposes principles for the regulation and public policies of the air sector, emphasizing the priority of the passenger, the business environment, access to air transport, and economic efficiency, culminating in the advocacy for a free market, but with protection for competition and the consumer., Comment: Pezco Editora & Desenvolvimento - 1st Edition, 2009. In Portuguese

Mastering semiconductor technology is essential to insert any country into the trends of the future, such as smart cities, internet of things, space exploration, etc. In this paper we present the growing annual revenue of the semiconductor industry in the last 20 years and comment on the importance of mastering semiconductor production technology and its implications for the development of a nation., Comment: in Portuguese

This paper has the following objectives: to understand the concepts of Environmental Accounting in Brazil; Make criticisms and propositions anchored in the reality or demand of environmental accounting for Amazonia Paraense. The methodological strategy was a critical analysis of Ferreira's books (2007); Ribeiro (2010) and Tinoco and Kraemer (2011) using their correlation with the scientific production of authors discussing the Paraense Amazon, besides our experience as researchers of this territory. As a result, we created three sections: one for understanding the current constructs of environmental accounting, one for criticism and one for propositions., Comment: in Portuguese

Se repasa brevemente la historia y las finanzas islandesas de manera diacr\'onica. Se presenta a Islandia como basti\'on del estallido de la crisis financiera internacional que comienza a gestarse a principios del siglo XXI y cuyo origen se hace evidente en la fecha simb\'olica del a\~no 2008. Se analizan las razones fundamentales de esta crisis, centrandonos en las particularidades de la estructura econ\'omica islandesa. Se consideran las diferencias y parecidos de esta situaci\'on en relaci\'on a algunos otros pa\'ises en similares circunstancias. Se estudia el caso del banco Icesave. Se considera la repercusi\'on que la crisis experimentada por Islandia tiene en el \'ambito internacional, especialmente en los inversores extranjeros y en los conflictos jur\'idicos surgidos a ra\'iz de las medidas adoptadas por el gobierno island\'es para sacar al pa\'is de la bancarrota. -- Icelandic history and diachronically finances are briefly reviewed. Iceland is presented as a bastion of the outbreak of the global financial crisis begins to take shape in the early twenty-first century and whose origin is evident in the symbolic date of 2008. The main reasons for this crisis are analyzed, focusing on the particularities of Iceland's economic structure. The differences and similarities of this in relation to some other countries in similar circumstances are considered. Bank Icesave case is studied. The impact of the crises experienced by Iceland has in the international arena, especially foreign investors and legal disputes arising out of actions taken by the Icelandic government to pull the country out of bankruptcy is considered., Comment: 23 pages, in Portuguese language

Depressive disorders, in addition to causing direct negative impacts on health, are also responsible for imposing substantial costs on society. In relation to the treatment of depression, antidepressants have proven effective, and, to the World Health Organization, access to psychotropic drugs for people with mental illnesses offers a chance of improved health and an opportunity for reengagement in society. The aim of this study is to analyze the use of and access to antidepressants in Brazil, according to macro-regions and to demographic, social and economic conditions of the population, using the National Survey on Access, Use and Promotion of Rational Use of Medicines (PNAUM 2013/2014). The results show that there is a high prevalence of antidepressant use in individuals with depression in Brazil. The main profile of use of these drugs is: female individuals, between 20 and 59 years old, white, from the Southeast region, of the economic class D/E, with a high schooling level, in a marital situation, without health insurance coverage, without limitations derived from depression, and who self-evaluated health as regular., Comment: in Portuguese

This note discusses some aspects of interpretations of the theory of optimal taxation presented in recent works on the Brazilian tax system., Comment: in Portuguese

Taxes on goods and services account for about 45% of total tax revenue in Brazil. This tax collection results in a highly complex system, with several taxes, different tax bases, and a multiplicity of rates. Moreover, about 43% of taxes on goods fall on inputs. In this context, the effective tax rates can substantially differ from the legal rates. In this study we estimate the final incidence of indirect taxes in Brazil using the 2015 Brazilian input-output matrix and a method that incorporates the multisector effects of the taxation of inputs., Comment: in Portuguese

The Municipality of Rondon\'opolis possesses several touristic attractions such as a great diversity of waterfalls and little beaches located in the surroundings of the urban area, which attract tourists from various locations. Aiming to understand how ecotourism can contribute to the conservation of water resources in the leisure areas, as well as their potential development of touristic activities in those places. The procedures included the use of various techniques subsidized in remote sensing and geoprocessing tools that allowed the analysis and spatial distribution of tourism activities of the main leisure areas. The spatial distribution of the waterfalls and its surroundings, we observe the biophysical characters such as: the endemic vegetation, the cachoeiras, the waterfalls, the rocky outcrops, rivers, little beaches and espraiados. The results showed a correct perception of respondents on existing inter-relationships between ecotourism practices and the sustainable use of water resources. In conclusion though, a long way must be performed in order to prevent the economic benefits of ecotourism generate an inappropriate exploitation of natural resources, causing environmental problems, particularly to water resources in the surroundings., Comment: 113 p., in Portuguese: il. Baseado na disserta\c{c}\~ao de Mestrado em Geografia do Campus Universit\'ario de Rondon\'opolis da Universidade Federal de Mato Grosso, intitulado: Contribui\c{c}\~ao do ecoturismo para o uso sustent\'avel dos recursos h\'idricos do munic\'ipio de Rondon\'opolis - MT, defendida em 2015. Sob orienta\c{c}\~ao da Professora Dra. Ant\^onia Mar\'ilia Medeiros Nardes

Nas \'ultimas d\'ecadas houve forte mudan\c{c}a no perfil das publica\c{c}\~oes em an\'alise econ\^omica do direito e nos m\'etodos emp\'iricos mais utilizados. Por\'em, nos pr\'oximos anos a mudan\c{c}a pode ser maior e mais r\'apida, exigindo adapta\c{c}\~ao dos pesquisadores da \'area. Neste cap\'itulo analiso algumas tend\^encias recentes de mudan\c{c}a e oportunidades futuras que se avizinham a partir avan\c{c}os nas bases de dados, estat\'istica, computa\c{c}\~ao e no arcabou\c{c}o regulat\'orio dos pa\'ises. Avan\c{c}o a hip\'otese de que expans\~ao de objetos e m\'etodos favorecer\'a equipes de pesquisa maiores e interdisciplinares e apresento evid\^encias circunstanciais a partir de dados bibliom\'etricos de que isso j\'a vem acontecendo no Journal of Law and Economics., Comment: Book chapter manuscript, in Portuguese

Based on the theoretical assumptions of the Labeling Approach, Critical Criminology and Behavioral Economics, taking into account that almost half of the Brazilian prison population is composed of individuals who are serving pre-trial detention, it was sought to assess the characteristics of the flagranteated were presented as determinants to influence the subjectivity of the judges in the decision to determine, or not, the custody of these. The research initially adopted a deductive methodology, based on the principle that external objective factors encourage magistrates to decide in a certain sense. It was then focused on the identification of which characteristics of the flagranteated and allegedly committed crimes would be relevant to guide such decisions. Subsequently, after deduction of such factors, an inductive methodology was adopted, analyzing the data from the theoretical assumptions pointed out. During the research, 277 decisions were analyzed, considering decision as individual decision and not custody hearing. This sample embarked decisions of six judges among the largest cities of the State of Paran\'a and concerning the crimes of theft, robbery and drug trafficking. It was then concluded that the age, gender, social class and type of accusation that the flagranteated suffered are decisive for the decree of his provisional arrest, being that, depending on the judge competent in the case, the chances of the decree can increase in Up to 700%, taking into account that the circumstantial and causal variables are constant. Given the small sample size, as far as the number of judges is concerned, more extensive research is needed so that conclusions of national validity can be developed., Comment: 23 pages, in Portuguese

Structural socioeconomic analysis of Brazil. All basic information about this South American country is gathered in a comprehensive outlook that includes the challenges Brazil faces, as well as their causes and posible economic solutions., Comment: in Portuguese

Following the value relevance literature, this study verifies whether the marketplace differentiates companies of high, medium, and low long-term operational performance, measured by accounting information on profitability, sales variation and indebtedness. The data comprises the Corporate Financial Statements disclosed during the period from 1996 to 2009 and stock prices of companies listed on the Sao Paulo Stock Exchange and Commodities and Futures Exchange - BM&FBOVESPA. The final sample is composed of 142 non-financial companies. Five year mobile windows were used, which resulted in ten five-year periods. After checking each company indices, the accounting variables were unified in an Index Performance Summary to synthesize the final performance for each five-year period, which allowed segregation in operational performance levels. Multiple regressions were performed using panel data techniques, fixed effects model and dummies variables, and then hypothesis tests were made. Regarding the explanatory power of each individual variable, the results show that not all behaviors are according to the research hypothesis and that the Brazilian stock market differentiates companies of high and low long-term operational performance. This distinction is not fully perceived between companies of high and medium operational performance., Comment: 13 pages, in Portuguese

There is a great need to stock materials for production, but storing materials comes at a cost. Lack of organization in the inventory can result in a very high cost for the final product, in addition to generating other problems in the production chain. In this work we present mathematical and statistical methods applicable to stock management. The stock analysis using ABC curves serves to identify which are the priority items, the most expensive and with the highest turnover (demand), and thus determine, through stock control models, the purchase lot size and the periodicity that minimize the total costs of storing these materials. Using the Economic Order Quantity (EOQ) model and the (Q,R) model, the inventory costs of a company were minimized. The comparison of the results provided by the models was performed., Comment: In Portuguese, 17 pages, 12 figures, 7 tables. Conference SEMAT2017