Transformación cultural en redes de cooperación empresarial

Ante la globalización y las nuevas tendencias de consumo que se han venido desarrollando a través de los años, las diferentes firmas en el mundo se han visto en la necesidad de buscar estrategias que les permita ser productivas generando más valor a los consumidores. En este sentido, ha surgido la necesidad de trabajar de manera conjunta y a su vez crear lazos de cooperación entre las diferentes organizaciones para el logro de mejores resultados. Las redes empresariales son una opción de integración de procesos y recursos para las organizaciones, sin embargo durante la creación de esta se generan cambios organizacionales que impactan en factores como la cultura organizacional. El cambio en la cultura organizacional se produce de manera gradual o abrupta según la forma de cooperación que ejecuten las empresas o por el contexto externo al cual pertenezca la organización. Así mismo, el líder es el encargado de gestionar el cambio en los valores (núcleo de la cultura), prácticas o la filosofía de las organizaciones; sin el apoyo de los líderes el fracaso de una cultura organizacional en una empresa, red, clúster o alianza será incuestionable.

The mutual agreement procedure and arbitration of double taxation disputes

It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relating to the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting in the negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played by the parties, the means by which the disputes are resolved (from negotiations to tribunals) and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how these mechanisms relate and/or conflict with bilateral tax treaties and the GATS.

Normalization procedure for the Baptista Depression Scale - Adult Version (EBADEP-A): transferring of norms

Regarding the standardization of psychological assessment instruments, that is, the construction of referential interpretations of a test, we can find different procedures performed both by Classical Test Theory (CTT) and the Theory of Item Response (IRT). Especially in this case (IRT), we can admit one test as a default, so to use its standardization and transfer the cut-off point to another instrument. Based on this information, the present study aimed to provide a cutoff score for the Baptista Depression Scale - Adult Version (EBADEP-A) through procedures of norms-transfer based on the Center for Epidemiologic Studies – Depression Scale (CES-D). The EBADEP-A presented good distribution and ability to discriminate depressive symptoms, and the sample, consisting of Brazilian College students, received a cutoff score of 32 points. It is emphasized that this is an exploratory and preliminary study, and it is suggested further analyzes to be performed with clinical samples for which results can be corroborated or confronted.