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Anderson Fabiano Dums, Kamila Kazmierczak, Cleide Vieira, Alexandre Borges Fagundes
No abstract is available for this record.
Tiago Ferreira Cavazin
Este artigo apresenta um esboço estruturado sobre “Eficiência de Capital em AMMs de Faixa Concentrada (Concentrated Liquidity).”. O objetivo é analisar os fundamentos técnicos e econômicos da liquidez concentrada, tomando Uniswap v3 e outros <i>concentrated liquidity market makers</i> (CLMMs) como referência, e discutir suas implicações para o ecossistema Web3. A metodologia baseia‑se em revisão bibliográfica e análise de casos práticos, com foco na comparação entre AMMs de faixa infinita (como Uniswap v2) e AMMs com faixas de preço configuráveis pelos provedores de liquidez. Documentação oficial e materiais de lançamento do Uniswap v3 destacam que a ideia definidora do protocolo é permitir que LPs aloquem liquidez em faixas de preço customizadas, alcançando até cerca de 4.000× mais eficiência de capital em relação ao modelo v2 quando a liquidez é concentrada em uma faixa de 0,10%, com capacidade técnica de ranges tão granulares quanto 0,02%, o que elevaria a eficiência para até 20.000×, ainda que com custos maiores de gas por swap. Análises de segurança e guias educacionais sintetizam que, ao invés de espalhar capital em toda a curva de preços teórica, a liquidez concentrada permite que o capital atue apenas nos intervalos em que as negociações são mais prováveis, aproximando o comportamento do AMM a um <i>order book</i> tradicional e oferecendo melhor <i>price impact</i> com o mesmo capital. Ao mesmo tempo, estudos acadêmicos sobre CLMMs mostram que, embora a eficiência de capital aumente, também se intensificam riscos como <i>impermanent loss</i> (uma vez que a posição pode sair da faixa e ficar 100% em um único ativo) e estratégias adversariais como <i>just‑in‑time liquidity</i>, nas quais LPs estratégicos entram e saem em micro‑janelas para capturar taxas de forma desproporcional. Pesquisas mais amplas em design de AMMs sugerem ainda que abordagens multi‑token e mecanismos de compartilhamento de reservas podem aumentar a liquidez efetivamente ativa em CLMMs em 2,6–5,9×, mitigando efeitos de fragmentação de faixa. Conclui‑se que AMMs de faixa concentrada são um avanço significativo em eficiência de capital e qualidade de execução, mas exigem modelos de risco mais sofisticados, tanto para LPs quanto para protocolos, em comparação com AMMs de faixa infinita.<br>
Anthony Chidi Nzomiwu, Ekene Nwankwo
Two parallel but potentially opposing forces in the financial landscape: the worldwide development of central bank digital currencies (CBDCs) and rapid development of privately offered tokenized assets and decentralized finance (DeFi). Though with more than 130 countries now looking into CBDCs and the tokenized asset market forecast at $16 trillion by 2030, the dynamic between public and private digital monies is shaping up to be the lifeblood of the future direction of payments, lending and monetary policy. This document examines whether or not these systems can work together, or whether their structural differences will create fragmentation, regulatory friction, and systemic risk. Employing a mixed-methods design that ranges from on-chain data analysis, comparative case studies related to major CBDC initiatives (for example, digital euro, digital yuan, Project mBridge, Project Aurum), to interviews with professionals—central bankers, DeFi developers and regulators—we address three crucial questions: (1) Under what circumstances can CBDCs be used as settlement infrastructure for tokenized assets without compromising monetary policy autonomy? (2) What are the implications of design decisions for CBDCs, in particular, programmability, privacy and access, for alignment with DeFi ecosystems? (3) Which governance mechanisms might align both public and private digital money to support inclusive, efficient and resilient financial markets? Our results favour a “layered monetary architecture,” with CBDCs to serve as reliable, low-risk, secure settlement anchors and private tokenized finance to facilitate innovation, access and user-friendly services and innovative user experiences. In this paper, we present the Monetary Layer Compatibility Framework which, as we have mentioned, is a diagnostic instrument for tracking the alignment on five aspects of these criteria: settlement finality, programmability scope, privacy guarantees, access permissions, and regulatory hooks. Based on both empirical evidence and policy analysis, we suggest a “public anchor, private innovation” model that maintains monetary sovereignty and benefits from the productivity gain from tokenization. The paper ends with practical policy recommendations to central banks and international institutions to promote interoperability, reduce disintermediation vulnerabilities and halt financial balkanization.
Elvan Öztürk
Investors may tend to turn to safe-haven assets to avoid high volatility in financial markets and protect themselves from risks during times of uncertainty created by crisis periods. In the study, haven, hedge and diversification characteristics of traditional and digital assets such as gold, silver, US dollar, euro, US 10-year bond, Brent oil, Bitcoin and Ethereum against BIST100, S&P500 and DAX indices were examined using EGARCH (1,1) and DCC-GARCH (1,1) models in seven different crisis periods that have a high impact on global markets, including geopolitical, financial and health crises, using 20-year daily data covering the period 01.01.2005–01.01.2025. The findings indicate that the US dollar has consistently demonstrated strong safe-haven characteristics against the BIST100, S&P 500, and DAX in various crises. The assets that exhibited significant haven characteristics only in one crisis period were gold against the S&P 500, Brent oil, and the Euro against the DAX. The 10-year US bond exhibited safe-haven properties relative to the S&P 500 and DAX during various crisis periods. While no significant results were achieved regarding silver’s haven or hedge characteristics, it was observed that the assets generally played a diversifying role in periods other than those yielding these results. According to EGARCH (1,1) results, Ethereum was identified as a haven candidate against DAX; however, DCC-GARCH (1,1) estimates did not confirm this result.
Silva, Diogo Fernandes
Trabalho de Projeto do Mestrado em Economia apresentado à Faculdade de Economia
Yusuf Oli Rahat, Md Kamrul Islam, Shah Farhan Rabbani
Blockchain-based financial systems are increasingly evaluated not only as speculative infrastructures but as operational payment, settlement, and record-keeping networks that can be benchmarked against incumbent financial rails. This paper develops a quantitative, data-driven framework for assessing blockchain-based financial systems across four dimensions that matter in global markets: transaction efficiency, transparency, cost optimization, and overall performance resilience. Drawing on evidence from public blockchain networks, payment and remittance statistics, policy experiments, and institutional distributed-ledger pilots, the study synthesizes academic literature with world data from the World Bank, the Federal Reserve Bank of New York, the Bank for International Settlements, Visa, Bitcoin, Ethereum, and Solana documentation and analytics. The paper proposes a metrics architecture that combines latency, throughput, fee burden, settlement certainty, auditability, availability, governance quality, and interoperability into a unified comparative scorecard. It then applies the framework to three categories of blockchain-based finance: public permissionless chains, permissioned institutional distributed ledgers, and hybrid tokenized payment systems. The evidence suggests that blockchain systems create measurable gains in traceability, programmability, and atomic settlement, especially in cross-border and multi-party workflows where reconciliation frictions are costly. However, these gains are uneven. Public chains often face volatility in fees, congestion risk, and governance externalities, while permissioned systems improve control and compliance at the expense of openness and composability. The paper argues that the relevant policy and managerial question is therefore not whether blockchain is universally superior, but under which transaction environments it dominates legacy systems on speed, transparency, cost, and operational risk. The study concludes with a research agenda for standardized blockchain performance metrics, institution-grade benchmarking, and explainable analytics for digital financial infrastructure.
M. S. Rahman, Md Sazzad Hossain, Md Khalilor Rahman, Md Rasibul Islam · 7 authors
Blockchain technology is increasingly redefining supply chain management paradigms with unprecedented levels of transparency, traceability, and trust in the USA. With increasingly complex supply networks worldwide, the integrity and real-time visibility of transactional information become vital for operational reliability and adherence. This study presents a data-driven examination of the ways distributed ledger technology (DLT), specifically blockchain, facilitates increased supply chain transparency across stakeholders through immutable record-keeping and verifiable sharing of data. The main goal of the current research was to create a synthesis of the secure, immutable nature of blockchain and the predictive and diagnostic power of machine learning (ML) to boost supply chain transparency. The dataset used in this work is formatted blockchain logs, extracted from a permissioned, distributed ledger system simulating a U.S.-based supply chain network. Every log entry stores transactional metadata, high-value data such as accurate timestamps of transactions, cryptographic verdicts, digital handovers between supply chain entities (suppliers, logistics providers, distributors), and route signatures, derived from geolocation-based smart contract activators. In the selection of suitable machine learning models, three classifiers that considered the multi-dimensionality of blockchain supply chain data were used. The training and validation approaches were tailored to maintain the models' robustness and generalizability. The dataset was divided into a 70/30 train-test split using stratified sampling to preserve the proportion of fraudulent versus non-fraudulent instances, guaranteeing that both subsets contained a balanced representation of the classes. By looking at the comparative bar plots of the performance of our models on our blockchain-based supply chain dataset, we observed that the Random Forest Classifier had a slightly greater accuracy and F1-score than the Logistic Regression and the XG-Boost Classifier. In the Food and Agriculture industry, supply chain analytics with blockchain technology can greatly improve traceability, specifically under United States Department of Agriculture (USDA) standards. At U.S. Customs and Border Protection (CBP) checkpoints and international borders, blockchain solutions bring significant advancements in verification speed and counterfeit prevention. By applying analytical tools against the recorded events and metadata, organizations in the USA not only track assets and events but also proactively discover potential risks, streamline processes, and gain a greater insight into their supply chain dynamics. Towards the future, some promising avenues of research open up with the combination of blockchain and machine learning. One such exciting area is the blending of smart contracts with automated responses. Lastly, federated learning among decentralized blockchain nodes is a pioneering line of research that might resolve the issues of sparsity and generalizability of the data and avoid the compromise of the decentralized nature of blockchain.
Leonardo Hassan Zeaim, Alex Coelho
O artigo aborda o tema de filantropia por meio de um financiamento coletivo (crowdfunding) baseado em uma aplicação descentralizada no Blockchain, destacando sua relevância e alternativa inovadora e segura para outros financiamentos feitos com características fiduciarias. O objetivo principal do trabalho é analisar como a tecnologia Blockchain, por meio de Contratos Inteligentes, pode transformar as práticas tradicionais de crowdfunding, promovendo maior transparência e segurança nas transações. Para isso, foi realizada uma revisão da literatura e uma pesquisa que forneceu insights sobre as vantagens e desafios dessa abordagem. Os resultados indicam que o uso de Blockchain não apenas reduz as taxas de fraude, mas também empodera os doadores, permitindo que participem ativamente das decisões sobre o uso dos recursos. Além disso, a pesquisa revelou um aumento significativo na adoção de plataformas de crowdfunding baseadas em Blockchain nos últimos anos, embora ainda existam barreiras relacionadas à regulamentação e à resistência à adoção de novas tecnologias. As conclusões sugerem que, apesar dos desafios, o crowdfunding baseado em Blockchain representa uma oportunidade promissora para democratizar o acesso ao financiamento e fomentar projetos sociais e inovadores, contribuindo para um futuro mais justo e equitativo.
J. P. de Santana, Rodrigo Girotto
This article addresses the decentralization of the Annual Contracting Plan (PCA) within the scope of the 3rd Regional Command of the Military Police of Paraná (3rd CRPM) and, focuses on the integration of sectoral plans prepared by independent battalions and companies. The research analyzes how the administrative autonomy granted to these units can optimize the allocation of resources, providing greater efficiency in hiring and budget planning. Furthermore, the challenges faced in implementing this decentralized model are discussed, such as the integration of sectoral plans into the global PCA and the need for alignment with the Corporation's strategic guidelines. The analysis includes consideration of budget data for the years 2021, 2022 and 2023, obtained through public sources, such as the Transparency Portal and the website of the State of Paraná Finance Department. The article also reflects qualitatively on the importance of the terms of agreement and technical cooperation as instruments for strengthening the Corporation's strategic planning. With the research it was possible to realize that decentralization and effective integration of sectoral plans are essential to guarantee efficiency in the management of public resources, allowing the 3rd CRPM to more effectively meet the operational demands of its units. Governance and strategic alignment are highlighted as critical success factors for PCA execution.
Khuzaini, Amalia Wahyuni, M. Irpan, Budi Setiadi
Investor behavior in making investment decisions is always based on clear reasons, whether for reasons of the future, profit, or hedging. This also provides a more precise portrait of investor behavior and the learning process if you want to enter the crypto asset industry. Apart from that, future suggestions for future researchers are expected to include female informants as a new perspective in researching investor behavior. The aim of carrying out this research is to find out what strategies can be implemented by cryptocurrency asset investors in order to get an optimal level of return. The method approach used in this research is qualitative library research. The data sources used as references in this research are data originating from articles, books, and newspapers from electronic media with the search keywords: how to invest in crypto, crypto investing techniques, and crypto investing strategies. The data obtained was then analyzed using NVivo 10 Plus software. From the results of this research, several strategies for investing in cryptocurrency assets were obtained, namely: determining the type and purpose of investment, studying the cryptocurrency assets you are interested in, choosing trusted cryptocurrency assets, choosing safe exchanges and wallets, paying attention to service fees and spreads, don't be afraid of missing out ( FOMO), buying when prices are low (support) and selling when prices are high (resistance), diversifying and mitigating risk, investing on various platforms, not easily panicking and oriented towards holding on for dear life (HODL), always following development information cryptocurrency, following and joining cryptocurrency communities, and regularly doing dollar-cost averaging (DCA).
Rodrigo André Sabado Nicoletti
This article aims to analyze the use of non-fungible tokens (NFTs) as strategies for engagement and monetization applied by digital influencers, considering their symbolic, emotional, and economic functions in virtual environments. The research was conducted through a qualitative bibliographic review, with a time frame from 2022 to 2024, emphasizing the last five years, during which the use of NFTs has become a common practice in the creative economy and network culture. The results reveal that NFTs function as symbolic extensions of influencers’ personal brands, acting both in the creation of emotional bonds with the public and in the construction of new sources of revenue based on scarcity, originality, and exclusivity of digital assets. It was observed that influencers who integrate NFTs into their narrative strategies are able to transform simple digital products into artifacts filled with emotional and identity value, reinforcing the sense of belonging of their followers to exclusive communities. Furthermore, the use of smart contracts enables recurring earnings through royalties, while emotional engagement promotes loyalty, a sense of prestige, and active public participation. Direct monetization via NFTs also contributes to creators' financial autonomy, breaking away from traditional models based on advertising and visibility algorithms, while enhancing the presence of micro-influencers and niche content creators. The analysis indicates that the symbolic valuation of NFTs directly depends on the consistency between narrative, aesthetics, authenticity, and community engagement, making it essential that the assets align with the influencer’s identity and values. It is concluded that NFTs represent a significant innovation in the creator economy, transforming influence dynamics into more participatory, sustainable, and emotionally connected models in which audiences do not merely consume but invest and actively participate in the creator’s journey.
Diogo Pereira
A adoção das tecnologias associadas à denominada web3 em diversos setores do mercado originaram oportunidades que, por sua vez, levantam novos desafios e barreiras ao seu uso e benefício por parte da população em geral. Entre esses desafios destaca-se o carácter ainda relativamente pouco conhecido do funcionamento de conceitos relacionados com a blockchain tais como smart contracts e NFTs, que se encontram na base de uma nova gama de produtos digitais, e que como tal, ainda desconhecidos por parte de um público tecnologicamente menos literato. O Design da Experiência e a Usabilidade surgem como áreas com o potencial de realizar a ligação entre a complexidade tecnológica desta nova categoria de produtos digitais e as práticas online da população em geral. A presente dissertação pretende investigar, através do design, abordagens de desenho de interfaces que tornem a adoção de produtos digitais associados à web3 mais fáceis de usar, através da identificação e reflexão das diferenças conceptuais e tecnológicas desta categoria de produtos em relação a outras tecnologias de uso mais estabelecido. Para tal, foi desenhada a interface de uma plataforma que conjuga um serviço de oferta de música através de stream, que permite ao ouvinte, através das tecnologias da web3, ser potencialmente co-proprietário desses mesmos conteúdos.
Nério Andrade de Brida, Jonathan Barros Vita
Non-fungible tokens são arquivos digitais imutáveis e que não podem ser copiados ou substituídos, lançados no mercado como ativos colecionáveis, gerando escassez artificial, altamente negociáveis. Por sua natureza econômica, desperta-se o interesse nas relações estabelecidas em que esses ativos se constituem como objetos passíveis da tributação em suas várias formas. O presente trabalho tem como objetivo definir o que são esses ativos digitais negociáveis, sua exposição comercial e as implicações no que se refere ao importo de renda e proventos sobre o ganho de capital auferido nessas relações jurídicas. Para tanto, examinando sob enfoque da regra matriz de incidência, através do método dedutivo, propõe descrever a forma de incidência da hipótese tributária do imposto de renda e proventos sobre o acréscimo patrimonial obtido com a operação, que tem como objeto, um token não fungível.
Letícia Da Silva Dantas, Marcelo Rabelo Henrique, Carlos Alberto Felippe Costa
O presente artigo tem por objetivo analisar o metaverso e sua evolução diante a grandeza e a aposta para o futuro, este ambiente virtual tem recursos e potencial abrangente, decorrente ao sucesso e procura de seus usuários. Os empreendimentos necessitam ter uma percepção de mercado diante as expansões de novo método de venda, planejando e traçando estratégias para transformações de suas redes de comercialização, assim incluindo-se a Non-fungible Token em seu portfólio. Afinal, as Non-fungible Token são a representação de um ativo dentro do metaverso, a ideia de que os ativos digitais podem ser lucrativos para os empreendedores podem inspirar a pesquisa e entrada de novos tokens fungíveis, desta maneira, diversos setores já estão investindo neste novo método de ativo digital, sendo eles, os profissionais e estudantes contábeis devem estar preparados para formas de tributação e a ausência dela até o momento.
Rejon Kumar Ray, Faiaz Rahat Chowdhury, MD Rokibul Hasan
Blockchain technology has proven a powerful tool for reinforcing cybersecurity in the retail sector. This research offers an extensive overview of the applications of blockchain in retail cybersecurity, particularly, underscoring supply chain integrity, data protection, and transaction security. The research explored how blockchain can facilitate provenance and traceability well as prevent counterfeiting and enhance vendor management in the supply chain. It also explores how blockchain-based payment frameworks and fraud detection systems can boost transaction security. Moreover, the study assesses the capability of blockchain to safeguard data via privacy and consent management, and secure and immutable data storage. The findings outline the capability of blockchain technology to diminish risks, enhance transparency, and affirm trust in retail cybersecurity. While challenges are inevitable, such as regulatory and scalability considerations, the research infers that blockchain technology presents noteworthy opportunities for innovation and advancement in the retail industry's cybersecurity landscape.
Maria de Jesus Rodrigues Duarte, Rosana Evangelista da Cruz
The article presents an overview of the academic production on Education Financing in the Postgraduate Programs in Education of the federal universities in the Brazilian Northeast, from 1990 to 2019. The documentary research, of an exploratory and descriptive nature, inserted among the review studies that map and analyze, was based on content analysis to explore the 87 theses and dissertations on Education Financing. The results showed a significant growth in production in the area, with a prevalence of dissertations and a concentration of studies in some universities (UFPI, UFRN, UFC and UFPB), as well as the predominance of the themes: valorization of teaching, social control and financing of basic education. In contrast, the research showed the need for more studies on: financing of secondary education and youth and adult education; public spending on MDE and financial decentralization – themes with less representation of the analyzed set.
Mário Guerreiro
No abstract is available for this record.
Rafael Luiz da Silva Baltazar
The object of this study is to investigate the recognition of revenue for purposes of the Corporate Income Tax (IRP J), which implies the taxation of the legal entity for the calculation of the tax due. The revenue concept is applied to distinguish between gross revenue and net revenue. Financial income, in turn, was not addressed due to methodological reasons. From the Brazilian Federal Constitution of 1988, especially the tax on income and earnings of any nature, its definition was extracted: the tax must occur from equity increases in a certain period. Then, the research focuses on the IR Matrix rule tax of incidence to address the legal relationships established through the conditions and types of contracts (typical and atypical). As an example, the most common ones are used, such as purchase and sale, barter, and forward sale, and, as a complement, two types assets: NFTs (non-fungible tokens) and court-ordered payments. The first (NFTs) was chosen due to the difficulty of monitoring the legislation harming technological development; the second (court-ordered payments), due to the limited dissemination of their studies. Finally, court judgments on the recognition of revenue in the IPPJ are analyzed. In six chapters, including the Introduction and Conclusion of the work, the dissertation was built based on qualitative scientific research (whose collected data provide details and depth of knowledge for a better understanding of the revealed implications), of an exploratory nature (its emphasis is on the subjective character of the object and in the study of its particularities through literature review), and guided by the analyticaldescriptive narrative
Authors unavailable
The rising popularity of e-commerce has led to the widespread adoption of electronic coupons (e-coupons) due to their convenience and portability. However, traditional e-coupon services that rely on centralized servers often face security concerns. Centralization can result in issues like counterfeit e-coupons, difficulties in proving ownership, and the possibility of double-spending on expired e-coupons. In order to address these challenges, we have developed an innovative e-coupon service that harnesses the power of blockchain technology to enhance security. Our approach involves the creation of a dedicated server that facilitates the e-coupon service and interacts seamlessly with the blockchain system. To ensure the integrity of the e-coupon business logic and implementation information, we have developed a smart contract on an Ethereum-based blockchain system. By leveraging this blockchain infrastructure, we can establish a trustable and transparent environment for e-coupon transactions. Through rigorous experimentation and analysis , we have demonstrated that our proposed service significantly bolsters security while incurring only minimal performance impact when compared to existing e-coupon services. By integrating blockchain technology, we provide a robust solution that effectively addresses the concerns surrounding e-coupon security, paving the way for a more reliable and trustworthy e-commerce experience.
Maycon de Castro Santana, Deimer J.J. Aleans
Visando estimular o desenvolvimento de pesquisas relacionadas com matemática e tecnologia, o presente artigo apresenta os resultados do estudo que tem como objetivo principal compreender a matemática que fundamenta a tecnologia blockchain, essencial no funcionamento do bitcoin. A fim de tornar a pesquisa viável, a primeira etapa consiste em uma revisão bibliográfica dos fundamentos criptográficos envolvidos no sistema blockchain-bitcoin, numa perspectiva tecnológica e histórica. Na etapa seguinte, são explorados conteúdos específicos da matemática que se relacionam com a blockchain: teoria de grupos e curvas elípticas. Por fim, buscou-se conhecer as aplicações desses elementos matemáticos na segurança computacional da rede bitcoin. Como principal resultado desta pesquisa, foi visto que os valores fornecidos pelo Algoritmo de Assinatura Digital de Curvas Elípticas (ECDSA) são impraticáveis por força bruta, o que explica o alto nível de segurança que o caracteriza.
Rudinei Picinini, Maria Luiza Cardinale Baptista
O texto traz relato de pesquisa, que tem como temática a abordagem da interface Tecnologia, Confiança e Turismo, com objeto de estudo Non-fungible Token (NFT’s) e a terceirização da confiança, como sinalizadores para a mutação do turismo. O estudo foi realizado através da observação das discussões realizadas no canal da comunidade CriptoArteBr, disponível na plataforma Discord, e com a observação da participação de membros da comunidade em duas lives no canal Homeostasis Lab, no Youtube, e em um episódio do podcast Braincast. O objetivo geral deste estudo é entender como a terceirização da confiança, realizada pela adoção dos NFT’s, por artistas digitais contemporâneos brasileiros, pode sinalizar reflexões para a mutação do turismo. Assim, os objetivos específicos são: a) discutir diferentes conceitos de confiança; b) apresentar o que são os NFT’s e como eles terceirizam a confiança; c) identificar sinalizadores para a mutação do turismo, presentes no processo de terceirização da confiança, realizado pelos artistas brasileiros digitais contemporâneos, através da observação das discussões realizadas na comunidade CriptoArteBr. Como referencial teórico, este estudo tem como referência autores como Luhmann (2000, 2017) e Terres e Santos (2010, 2011, 2013, 2015), para discutir confiança. Utilizamos a visão de ecossistemas turístico-comunicacionais-subjetivos de Baptista (2020), para falar de turismo. E, por fim, para contextualizarmos os NFT’s utilizamos a dissertação de Chevet (2018) e a pesquisa de O’Dwyer (2020), entre outros autores. A estratégia metodológica adotada para esta pesquisa é a Cartografia de Saberes de Baptista (2014), que explora simultaneamente quatro diferentes trilhas, sendo elas: a trilha dos saberes pessoais; a trilha dos saberes teóricos; a trilha da usina de produção, que conta com aproximações investigativas; e por último, a trilha da dimensão intuitiva da pesquisa. Como resultados, constatou-se que os Non-fungible Tokens (NFT’s), por meio da tecnologia blockchain, podem terceirizar, ainda que não em sua totalidade, o princípio de confiança para tecnologia. Também podemos perceber que alguns dos principais tópicos discutidos pela comunidade CriptoArteBr se relacionem com questões vigentes no turismo que precisam ser reverberadas, pois elas alicerçam um novo momento da sociedade, que visa mudanças significativas em todos os segmentos.
Behiç Alp Aytekin, Taylan Ata Ulusoy
There is an increasing interest in cryptocurrencies, especially with the change brought to our lives by the COVID-19 pandemic regarding digital platforms. In this context, it is seen that many YouTube channels and Twitter accounts have digital interaction and produce current content about the circulation of digital currency that users have an intense interest in Turkey. Therefore, a three and half years (2019-2022) netnographic field study was conducted focusing on YouTube and Twitter platforms to evaluate interaction trends in the attitudes and behaviours of users about cryptocurrency investments in Turkey and compared to the pre-pandemic period. The study results show that, with the economic recession resulting from the pandemic, people and companies have an increasing interest in cryptocurrencies, especially in terms of saving and investment. This reveals that the increase in interest has transformed the pre-pandemic negative perception, and users have taken steps to interact and invest more.
Camille Aparecida de Miranda Cordeiro Bizzon
Taking the financing of education in Brazil as an object of analysis, this study aims to present a brief contextualization of the PDDE as a direct transfer of financial resources from the Union to basic education schools. It was decided to expose the program's data in the city of Paranaguá/PR. To meet the proposed objective, the methodological procedure used was document analysis on official websites made available by government spheres. The work is divided into three stages. The first presents educational financing in Brazil, legal frameworks, as well as a brief historical context for educational policy. The second moment addresses decentralization in the context of the National State Reform undertaken in the country in the 1990s. Afterwards, a brief presentation is made about the FNDE and its role in educational financing in the country, as well as the PDDE and some information about the Program in the city of Paranaguá/PR.
Modesto Teixeira Neto
Este trabalho tem o intuito de elucidar o tema da tributação da renda pela atual conjuntura tributária brasileira nas operações envolvendo NFT (non-fungible token), token não fungível, discorrendo primeiramente sobre sua origem em blockchain e nas criptomoedas, passando pelo conceito de NFTs até chegar finalmente à sua tributação da renda nas operações envolvendo NFTs. Buscou-se apresentar a legislação brasileira que tratam sobre os criptoativos. Para alcançar o objetivo procurou-se estabelecer uma linha de relação entre o direito e a economia, atentando para normas de direito tributário. Como arcabouço teórico, optou-se por uma pesquisa bibliográfica e da legislação, tendo o método de pesquisa hipotético-dedutivo. O presente trabalho aponta para a tributação da renda em três esferas, sendo quanto a criação, quanto a venda e quanto aos lucros advindo das negociações envolvendo os tokens não fungíveis.