Social Integration Program Research Articles

O PLANEJAMENTO TRIBUTÁRIO DO PRODUTOR RURAL PESSOA FÍSICA: UMA ANÁLISE SOBRE A EVASÃO FISCAL

The agribusiness is one of the most relevant sectors in the economy. In 2022, it represented 24.3% of the Brazilian GDP. Due to its complex production chain, the stage within the gate is essential, as it represents rural activities focused on agriculture and livestock farming. In these activities, rural producers make crucial decisions related to plant and animal production and the allocation of resources for these activities. The general objective of this study is to present tax planning for individual rural producers within the gate as a strategy to avoid the hypothesis of tax evasion. To achieve this, the specific objectives are to conceptualize tax planning applied to individual rural producers, present the strategic use of tax planning for individual rural producers within the gate, and analyze tax evasion by individual rural producers. The methodological approach is based on logical-semantic constructivism, being a qualitative study with bibliographic, legal, and documentary research as instruments. As results, tax planning, or fiscal avoidance, was conceptualized as a strategic tool that uses legal means to reduce the tax burden. As a tool for individual rural producers, it requires continuous effort for its full implementation, as it is embedded in the complex scenario of sector management and taxation. The study also presents tax evasion considering the incidence of Income Tax (IR), Rural Territorial Property Tax (ITR), Circulation of Goods and Services Tax (ICMS), Social Integration Program (PIS), Contribution to Social Security Financing (COFINS), and Rural Worker Assistance Fund (FUNRURAL) on individual rural producers and their ancillary obligations, highlighting the Digital Cash Book of the Rural Producer (LCDPR), eSocial, and EFD-Reinf.

외국인근로자의 사회통합프로그램 참여경험에 관한 현상학적 연구

This study explored the experience of foreign workers participating in the social inclusion program. For this purpose, in-depth interviews were conducted with five foreign workers who had passed the stage evaluation test after completing the third or fourth step of the social inclusion program. As a result of analyzing the interview data of five foreign workers with Giorgi phenomenological way, 5 components and 13 sub-components were derived. The derived themes are to ‘Deciding to move to South Korea for a new life’, ‘Experiencing hardships in Korea’, ‘Becoming comfortable in Korean life through a social integration program’, ‘Building a future in Korea through social inclusion programs’, and ‘Social inclusion programs provide a storng lifeline’. Based on this, we can see that the social inclusion program serves as a medium to help foreign workers settle in Korea and support them to become self-reliant in Korea. This study is significant in that it focuses on the experience and meaning of foreign workers in Korean life and their participation in the social inclusion program. Based on these results, the operation and improvement of the social inclusion program should be considered as a necessary education for foreign workers to settle and adapt to Korean society.

이주민을 위한 공공언어 진단 연구

This study aims to expand the discussion on public language, which has been made only from the perspective of purifying the Korean language for the Korean language-speaking people, and to attempt to diagnose public language for immigrants staying in Korea. Considering that information provided by public institutions is in Korean except for English, Chinese, and some languages, it is easy to guess the difficulty of lack of information as migrants in Korea. In this study, the public language of the social integration program page of the social integration information network that migrants encounter for their initial settlement in Korea was diagnosed. First, when analyzing the social integration program page based on technical terms or expressions, rarely used words or expressions, and awkward expressions, there were many legal terms that were difficult for migrants to understand, and there was no match between difficult literary expressions and subjects and predicates. Sentences, translation-to-sentences, and foreign language expressions were also noticeable. Next, as a result of analyzing 388 vocabulary, beginner vocabulary took up 18.81%, intermediate vocabulary took up the highest at 43.04%, and advanced took up 21.65%. Intermediate or higher vocabulary accounts for 64.69% of the time, suggesting that it will be difficult for migrants at the elementary and middle level to get information from the site without the help of others. However, migrants should also be considered when discussing public language improvement and policies in the future, as they are subject to the guaranteed “right to know” and “right to equality” as members of Korean society. Through this study, it is hoped that migrants’ access to information can be improved by considering migrants’ positions in improving public languages.

학습자 설문 분석을 기반으로 한 사회통합프로그램 개선 방안 - 충남 3거점 학습 참여자 설문 분석을 중심으로

학습자 설문 분석을 기반으로 한 사회통합프로그램 개선 방안 - 충남 3거점 학습 참여자 설문 분석을 중심으로

Os impactos da exclusão do ICMS da base de cálculo dos créditos de PIS/Cofins à luz da jurisprudência do Supremo Tribunal Federal e do desenvolvimento econômico

The purpose of this study is to bring to academic debate the issue of the exclusion of the tax on transactions related to the circulation of goods and on interstate, intercity, and communication transport services (ICMS) from the calculation basis of PIS (Social Integration Program) and COFINS (Contribution to Finance Social Security) credits ascertained under the non-cumulative system. The issue in question gained notoriety with the enactment of Provisional Measure No. 1159/2023, when the Federal Government determined, among other things, that taxpayers should exclude the state tax from the calculation basis of the credits calculated for purposes of taxation of such social contributions. In the first topic, we outline a genealogy of the Federal Supreme Court case law on the concepts and notions that make up the constitutional archetype for purposes of determining the tax base of PIS/COFINS. In the second topic, we point out the discussions that unfolded from the judgment of Theme 69 of the general repercussion, when the Supreme Court determined the exclusion of the ICMS from the PIS/COFINS tax base, based on the genealogy pointed out in the first topic. In the third topic, we point out the scope of the non-cumulativeness of PIS/COFINS according to the Superior Court of Justice and the Supreme Court. Finally, in the fourth topic, we verify whether the expedient launched in MP no. 1,159/2023 has constitutional support, based on the Supreme Court’s jurisprudence, and what are the effects of the expedient adopted by the Federal Government on the right to development.

Health-related quality of life of migrant workers: a systematic literature review

BackgroundCurrently, the number of migrant workers residing in Korea is continuously increasing, which is exacerbating the workforce shortage in its society. Migrant workers experience health problems or stress due to rapid environmental changes, consequently impairing their quality of life (QoL). Accordingly, this literature review aimed to prepare basic data by identifying factors related to the health-related quality of life (HRQoL) of migrant workers in Korea.MethodIn total, the literature search used seven databases to find all documents corresponding to related subject words until June 7, 2022, including PubMed, Cumulative Index to Nursing and Allied Health Literature, Embase, Regional Information Sharing Systems, Korean Medical database, Science ON, and DataBase Periodical Information Academic. Furthermore, this study used the Cochrane Library and Google Scholar to manually search, to include comprehensive literature. Moreover, both English and Korean were used to search for the main terms.ResultsIn total, nine articles were selected. The World Health Organization Quality of Life Brief Version tool was used in six studies to measure HRQoL. Factors affecting the HRQoL of domestic migrant workers included general characteristics such as monthly income and residence period, physical and psychological health-related characteristics such as health promotion behaviour, medical service satisfaction, and depression, and social factors such as social support and cultural adaptation stress. Social support was an important variable affecting the QoL. Particularly, increased social support improved health-related QoL. In addition, higher medical service satisfaction and lower cultural adaptation stress increased HRQoL.ConclusionsSocial factors such as social support and cultural adaptation stress affect the HRQoL of migrant workers. Therefore, the social integration program should be expanded to ensure that migrant workers can adapt to the domestic culture at an early stage. In addition, people require active support to improve the QoL in Korea through activities such as self-help groups to help them cope with stressful situations and experience positive emotions. Moreover, it is necessary to provide information on domestic medical services as well as support for medical information for self-health management to improve the quality of medical services for migrant workers.

済州の結婚移民女性の事例からみた言語使用様相

This study examines how foreign residents are supported for social participation and literacy in South Korea, which is one of the first to implement a social integration program that encourages early settlement from overseas, and provides suggestions for supporting a policy for such foreign residents in Japan. Focusing on the literacy problem of married immigrant women, which has been increasing in recent years in Jeju, South Korea, the paper analyses what kind of literacy problems married immigrant women are having in their social life and interaction with local communities. And I will examine what kind of support is needed for their social participation.

Oral rehabilitation and quality of life in psychiatric patients undergoing deinstitutionalization

Introduction Oral Health-Related Quality of Life (OHRQoL) measures can be used in mentally impaired groups to evaluate the consequences of oral health treatments. The objective of this study was to describe the impact of a prosthetic rehabilitation treatment on oral health-related quality of life in psychiatric adults in the process of deinstitutionalization. Methodology We designed a quasi-experimental study to assess the OHRQoL of patients with mental disorders before and after prosthetic treatment on a sample of 165 institutionalized neuropsychiatric patients between 18 and 65 years of age (x=50.24 y.o.; SD= 7.85). Before treatment, the validated Spanish version of OHIP-14 was filled out by each participant. Caries experience was assessed using the DMFT index. Sex, age, type of mental disorder, length of hospitalization, and permanence in a deinstitutionalization program were registered. The diagnoses of the psychiatric pathologies were transcribed from the medical records, following the DSM-IV criteria. The therapeutic intervention consisted in manufacturing and installing partial and complete removable acrylic prostheses, according to each patient’s needs. Results The sample had a DMFT index mean of 19.71 (SD=5.54). Missing teeth represented 86.86% of the total of the DMFT index. The OHIP-14 score before the intervention had a mean value of 26.06 (SD=8.74). After the prosthetic treatment, the OHIP-14 score had a mean value of 7.70 (SD=3.96). The statistical analysis revealed a significant difference between pre and post treatment intervention (p= 0.018). Conclusion This study showed that oral rehabilitation affected the oral health-related quality of life of patients with psychiatric disorders included in a social integration program.

Speech Act Immigration in Korean Textbook for Social Integration Program

Speech Act Immigration in Korean Textbook for Social Integration Program

One or Trine: The (possible) impacts of the PEC 45/2019 on Brazilian fiscal decentralization

During the passage of time, it is necessary for a legal system to introduce structural reforms, given the maximum effectiveness of Law. And, among the main reforms proposed to the Brazilian order, there is the tax reform, represented, above all, by the PEC 45/2019. Several points are innovative, such as the adoption of the Value Added Tax (VAT) - renamed Tax on Goods and Services (IBS) - on consumer goods, in the three federal spheres, the basis of which comes from five other taxes: Tax on Industrialized Products ( IPI), Tax on Circulation of Goods and Services (ICMS), Tax on Services (ISS), Contribution to the Financing of Social Security (Cofins) and Social Integration Program (PIS); having specific rates for each federative entity and abolition of taxes such as the Tax on Financial Operations (IOF). However, would the creation or abolition of these taxes be positive or negative for the fiscal decentralization proposed in the 1988 Charter? An unsolvable dichotomy. Despite the selective rates for the three federative entities (Union, States and Municipalities), the Reform intends to create a central body, whose character would be to inspect such rates according to the total. There is, therefore, a paradox: between one and triune. Based on such affirmative assumptions, this article will have an exploratory character, with deduction as a method and data collection extracted from documents, bibliography and data taken from administrative bodies.

FEUP peer mentoring: Promoting integration through support and experience sharing

Admission to higher education is a milestone in the lives of young people. This can be accompanied by several changes in the student’s life such as a new place of residence, a new group of friends, and a new type of education. This entry into higher education can provide a new series of experiences, challenges, and newfound independence. However, it might also expose problems and difficulties, possibly hampering the student's personal and academic development. In order to ease the integration into higher education, the Faculty of Engineering of the University of Porto (FEUP) has developed a Peer Mentoring Programme promoted by students already attending different FEUP courses (mentors) which intends to support the first-year students (mentees) in this phase of their life, coordinated by some teachers from each course. This social and academic integration program is supported by 4 core ideas: Integration, Support, Experience, and Sharing. This work provides insight into the way in which this program is organized at FEUP, highlighting the students’ participation (mentees and mentors), the main contributions that each of them values, their degree of satisfaction and involvement, activities that were developed, and some testimonies.

이민자를 위한 사회통합프로그램 운영의 개선방안

이민자를 위한 사회통합프로그램 운영의 개선방안

Optimization of a logistics network considering allocation of facilities and taxation aspects

Abstract This article analyzes the impacts of operational and tax changes in a logistics network, considering the location of facilities and the following taxes: the Brazilian State Excise Tax on Circulation of Goods and Services, the Import Duty, the Brazilian State Excise Tax in Tax Substitution, the Social Integration Program, the Contribution for the Financing of Social Security and the Brazilian Federal Excise Tax on Industrialized Products. The influence of incorporations and outsourcing of distribution services in solving global localization issues concerning various links in a chain suplly has also been considered. The problem was modeled and solved by the GAMS modeling language using Solver CPLEX. The proposed Mixed Integer Linear Programming model minimizes operating costs taking into account tax benefits and the best use of the credits related to the Tax on Circulation of Goods and Services of a multiproduct network. A real application involving a company in the animal feed production sector was developed. The results showed that the model allowed to evaluate conveniently how the choice of the facilities and the characteristics of the product flows impacted the overall costs of the system. The results also evidenced the need to make decisions based on the existing tax structure, since the scenarios without tax optimization generated substantial losses to the companies. This information added quality to the manager of the company studied.

Educational Plan of Korean Culture in Korean Social Education for Social Integration Program “KIIP”: Focus on the Use of Modern Poetry Based on PANSORI

Educational Plan of Korean Culture in Korean Social Education for Social Integration Program “KIIP”: Focus on the Use of Modern Poetry Based on PANSORI

Trayectorias laborales y competencias de empleabilidad de jóvenes nacionales e inmigrantes en riesgo de exclusión social

Los jóvenes en situación de riesgo de exclusión presentan trayectorias atípicas en las que tienen que hacer frente a la exclusión y la marginación; de ahí la necesidad de que adquieran competencias para la empleabilidad. La adquisición de tales competencias facilitará a estos jóvenes la obtención y mantenimiento de un empleo y les abrirá las puertas al aprendizaje permanente. Los objetivos del trabajo son: a) analizar las competencias de empleabilidad de los jóvenes nacionales e inmigrantes que salen del sistema público de protección y b) comparar sus trayectorias laborales. Se realizó un estudio de casos múltiples en el que participaron cuatro jóvenes nacionales y cuatro jóvenes inmigrantes subsaharianos no acompañados en riesgo de exclusión, los tutores de sus centros y los empresarios que tutorizaron sus prácticas profesionales. La selección de los casos tuvo en cuenta tres criterios: 1) haber estado acogido al sistema de protección, 2) haber estado un mínimo de 6 meses en un programa de inserción laboral y 3) tener entre16-25 años. Los datos del estudio fueron obtenidos mediante técnicas e instrumentos cualitativos y cuantitativos. Los resultados ponen de manifiesto que los jóvenes inmigrantes: a) elaboran proyectos de vida más claros y reales que los jóvenes nacionales; b) finalizan su programa de inserción sociolaboral con un mayor nivel de competencias de empleabilidad; c) afrontan su transición a la vida adulta con una mejor formación. Según los datos de la investigación, los jóvenes inmigrantes afrontan de forma más exitosa la transición a la vida adulta que los jóvenes nacionales. En el artículo se discute la necesidad de trabajar sobre los objetivos del proyecto de vida de los jóvenes en riesgo de exclusión, sus redes de apoyo y sus competencias de empleabilidad para ir consolidando sus trayectorias laborales.

사회통합전형의 실태와 개선방안에 대한 업무 담당자와 전문가 집단의 인식 분석

사회통합전형의 실태와 개선방안에 대한 업무 담당자와 전문가 집단의 인식 분석

Social Integration Program Analysis and Promotion Direction for Foreigners of the Local Government

Social Integration Program Analysis and Promotion Direction for Foreigners of the Local Government

Performance analysis of adults with acquired brain injury making errands in a virtual supermarket

Virtual Environments (VE) offer the opportunity to analyze the performance of people with Acquired Brain Injury (ABI) in Instrumental Activities of Daily Living (IADL). A number of studies have been carried out with the Virtual Action Planning Supermarket (VAP-S) among adult populations with cognitive disorders. Dysexecutive components such as planning have been identified from VAP-S outcome measures. The aim of this study is to explore the links between patients’ performance, daily life integration and data from neuropsychological tests.50 adults with ABI in chronic stage (mean delay post onset = 54 ± 53 months) were recruited from a social and work integration program. A Principal Component Analysis (PCA) including a neuropsychological battery, the community integration questionnaire (CIQ) and performance in the VAP-S.The PCA raises four factors that explain 70% of the total variance. These factors show that the performance in the VAP-S cannot be only explained by executive functioning but dynamically mix high and low cognitive processes. Interesting questions also raise to know if performance in the VAP-S would only reflect cognitive disorders or conversely an adaptation level from preserved capacities. Functional performance in VAP-S virtual environment offers promising information on the impact of neuropsychological diseases in daily life. Executive functions impairment is showed. However other cognitive components are involved in VAP-S performance.

Routine leisure activities: opportunity and risk in adolescence / Rutinas de tiempo libre: oportunidad y riesgo en la adolescencia

In order to differentiate between types of routine leisure activities and to evaluate their corresponding protection/risk value in adolescent development, we performed a study with a sample of 218 adolescents between the ages of 12 and 14 years by asking them to fill out a grid that analysed their daily routines. The results are presented here. They were required to account for each hour of a weekday by specifying whether they were awake or asleep, the place they were at, who they were with, and what type of activity they were engaged in. A group of these adolescents (N = 59) were considered to be at risk (they formed part of a social integration and marginalization prevention program), whereas the rest (comparison group) were their classmates. A multiple correspondence analysis was performed, revealing the existence of four adolescent typologies according to daily routines. The analysis showed that the routines incorporating a greater variety of leisure activities, as well as more creative, organized, and supervised activities, were associated with adolescents who possessed a more normative development, whereas more monotonous, unstructured and unsupervised activities tended to be characteristic of adolescent development at risk.

Direction of School Integration Program Cultivation for Immigrant Students - Based on Analysis of Social Integration Program

Direction of School Integration Program Cultivation for Immigrant Students - Based on Analysis of Social Integration Program