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Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Engaging with the assassination of black city councillor Marielle Franco, the paper discusses how "milícia urbanism", a formation of power and capital accumulation driven by parapolice networks, intensifies the necropolitical governance of Rio de Janeiro. Specifically, this necropolitics is characterised by liaisons among armed, political, institutional and economic actors that enable acts of violence with impunity, aggravating the conditions of violence for subaltern populations. Dialoguing with the Black Studies debate on necropolitics and works on violent democracies, the paper situates milícia urbanism within a postcolonial genealogy of parapolicing. Ever since the colonial plantation, it is argued, parapolicing has been integral to a power technology that avoids sovereign accountability while serving white capital interests. Whereas previous accounts of necropolitics have centred on the sovereign exception, this genealogy furthers an understanding of necropolitics "beyond the exception". The paper concludes that Marielle Franco's black‐feminist politics has been vital to contestations of this necropolitics. [ABSTRACT FROM AUTHOR]

This article proposes geoporn as an analytic lens to examine the ways in which the processes and effects of representing urban landscapes have remained remarkably consistent over several centuries. The analysis begins with the exploration of the differences and similarities between geoporn and ecoporn, suggesting that the latter lens is too narrowly focused on ecology and "nature" to examine the violences, exclusions, and power imbalances embedded in representations of place. By examining the ways in which representations of Rio de Janeiro create cascading power dynamics that range in scale from the landscape to the human body, this article proposes geoporn as an entrenched practice, an analytic frame, and a heuristic. The analysis begins with landscape paintings in Brazil's colonial period and works through the dynamics of capital accumulation that reshaped Rio de Janeiro during a decade of hosting sports mega-events. [ABSTRACT FROM AUTHOR]

Copyright of Saúde e Sociedade is the property of Universidade de Sao Paulo, Faculdade de Saude Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article debates the relationship between rurality, modernity, and the the dynamics of capital accumulation, with a particular focus on the Brazilian author Graciliano Ramosʼs novel São Bernardo. The main interest of this study is in exploring what happens when the narrative device of the voluble, domineering first-person narrator that various critics – such as Roberto Schwarz, Franco Moretti, or the members of the WReC – have identified as a frequent device in peripheral literary works – is transposed to Brazil’s own peripheries, its rural hinterlands. [ABSTRACT FROM AUTHOR]

This article analyzes the relative importance of exports and capital accumulation for growth rates in Argentina, Chile, and Mexico for the period 1961-2019, and Brazil for the period 1971-2019. This article finds evidence that capital accumulation has a significant positive effect on the growth rate, with exports also having a significant, although lesser, impact. Likewise, the effect of exports on reducing the external constraint to growth is insignificant compared to that of capital accumulation. The article concludes by suggesting that growth strategies should privilege capital accumulation, rather than exports. [ABSTRACT FROM AUTHOR]

Copyright of Saúde Coletiva is the property of MPM Comunicacao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Pensares em Revista is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Direito Internacional Econômico e Tributário (RDIET) is the property of Revista de Direito Internacional Economico e Tributario (RDIET) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Financialisation and housing are predominantly associated to mortgages for homeownership and securitisation techniques. This paper looks at how financial markets influence the development industry, its business strategies, and the nature and location of its products. Adopting a supply- side account, the paper inquires into the rising role of financial markets as a source of funding for a consolidating development industry and its influence on the geography of housing in Brazilian cities. It develops the concept of resonance by combining two yet unrelated strands of literature on the study of financial markets (cultural economy and conventionalist economics). Narratives co-authored by the stock market community and development firms management over each individual firm, and the discursively linked strategic moves of developers, are shown to resonate, at the meso-level of the industry, into shared social representations (or conventions) on how to best assess and interpret the value of development firms. Analysing the wave of Initial Public Offerings occurring in the mid 2000s, the paper highlights that narratives of quick capital gains associated with the removal of the land banking bottleneck faced by developers supported a convention giving priority to the growth in total output, and contributed to the observed changes in the forms, scales and locations of housing projects in Brazilian cities. As discrepancies between the promises of returns for shareholders and actual financial results emerged, the growth convention unravelled, making way for other narratives and strategic moves to resonate anew and possibly change again the geographies of housing. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Economia e Administração is the property of INSPER Instituto de Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Discusses tax issues in the mergers and acquisitions market in Brazil. Role of the Banco Central do Brasil in foreign currency transactions; Information on premiums paid upon acquisitions; Details of indirect taxes imposed on assets; Impact of mergers and acquisitions on capital gains and net operating losses.

The article cites Act No. 5 of 2016 published by the Brazilian Congress which stated the expiration on March 8, 2016 of Provisional Measure 694 (PM 694/2015) regarding amendments to calculation basis and withholding tax rates applicable to interest on net equity payments (INE) and its non-passage into law. Topics covered include change to capital gains rates for individuals and non-residents, higher general withholding tax rate on payments to non-tax haven jurisdictions, and law's validity.

The article discusses an investment agreement which was entered into by the Brazilian Development Bank (Banco Nacional de Desenvolvimento Econômico e Social--BNDES) and the Belgian Development Agency (Société Fédérale de Participations et d'Investissement (SFPI) on January 16, 2013. Capital gains are addressed in relation to long-term investments, along with the Performa Key Investment Fund for Environmental Innovation. The Performa Investimentos Ltda. investment management firm is mentioned.

Presents an update on the Provisional Measure 179 (PM 179), a tax policy issued by Brazilian authorities to modify the legislation related to the temporary contribution on financial activities (CPMF), as of May 2004. Background on the PM 179; Imposition of the withholding income tax on accrued gains in fixed income investment funds; Information on the Normative Instruction 407, a law which regulates the assessment of the withholding income tax imposed on capital gains.