International human resource management

Over the last two decades, international human resource management (IHRM) has evolved into an important field of research, teaching and practice. Until recently the focus of IHRM was on how to best manage human resources (HRs) in the multinational enterprise; however, IHRM has now evolved to incorporate two more perspectives, cross-cultural HRM and comparative HRM. Significant developments are taking place in the corporate world which have serious implications for IHRM. These include globalization, increasing foreign direct investments into emerging markets, growing intensity of cross-border alliances, growth of multinationals from emerging markets (such as China and India), increasing movement of people around the globe and an increasing trend in business process outsourcing to new economies. This emerging global economic scenario is creating immense opportunities for IHRM students and researchers. International Human Resource Management brings together articles which highlight the historical evolution of IHRM, discuss the contemporary issues and make projections for further developments in the field. The articles have been selected and arranged into sections in a way to help the reader better understand the developments in the field from different perspectives.

Obama és az új világrend a gazdasági válság tükrében (Obama and the new world order in light of the economic crisis)

Napjainkban a nemzetközi kapcsolatok meghatározó jelensége a gazdasági világválság, amelynek kezelése kapcsán egyre gyakrabban merül fel a politikusok és az elemzők szóhasználatában az „új világrend” fogalma. ____ In treating the current global economic crisis, politicians and analysts increasingly refer to a "new world order". The paper examines this concept, its different meanings and historical evolution, as well as the role it plays in the rhetoric of the Obamaadministration.

Diversity and knowledge in the age of nation-building: Space and time in the thought of Yanagita Kunio

The study examines the thought of Yanagita Kunio (1875–1962), an influential Japanese nationalist thinker and a founder of an academic discipline named minzokugaku. The purpose of the study is to bring into light an unredeemed potential of his intellectual and political project as a critique of the way in which modern politics and knowledge systematically suppresses global diversity. The study reads his texts against the backdrop of the modern understanding of space and time and its political and moral implications and traces the historical evolution of his thought that culminates in the establishment of minzokugaku. My reading of Yanagita’s texts draws on three interpretive hypotheses. First, his thought can be interpreted as a critical engagement with John Stuart Mill’s philosophy of history, as he turns Mill’s defense of diversity against Mill’s justification of enlightened despotism in non-Western societies. Second, to counter Mill’s individualistic notion of progressive agency, he turns to a Marxian notion of anthropological space, in which a laboring class makes history by continuously transforming nature, and rehabilitates the common people (jomin) as progressive agents. Third, in addition to the common people, Yanagita integrates wandering people as a countervailing force to the innate parochialism and conservatism of agrarian civilization. To excavate the unrecorded history of ordinary farmers and wandering people and promote the formation of national consciousness, his minzokugaku adopts travel as an alternative method for knowledge production and political education. In light of this interpretation, the aim of Yanagita’s intellectual and political project can be understood as defense and critique of the Enlightenment tradition. Intellectually, he attempts to navigate between spurious universalism and reactionary particularism by revaluing diversity as a necessary condition for universal knowledge and human progress. Politically, his minzokugaku aims at nation-building/globalization from below by tracing back the history of a migratory process cutting across the existing boundaries. His project is opposed to nation-building from above that aims to integrate the world population into international society at the expense of global diversity.

Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

O direito penal do inimigo na atualidade: Mutual Legal Assistance Treaty – MLAT, em matéria penal, celebrado entre a República Federativa do Brasil e os Estados Unidos da América bem como seus reflexos na jurisdição brasileira

In view of the climate of instability and deep social inequalities, it has been evident in the Brazilian reality, a new way to punish systematic already developed and consolidated in other countries, in which, among other things, the criminality is anticipated only by danger that the individual sports. It appears, therefore, that the theory developed by Günter Jakobs, nominated Criminal Law of the Enemy, became subtly inserted in the Brazilian reality as well as in international relations signed. In this sense, the Brazilian State, in order to carry out the international legal cooperation in the criminal field, signed a mutual assistance agreement with the government of the United States of America. Forward the conclusion of Mutual legal Assistance Treaty (MLAT), the signatory countries voiced a desire to cooperate in order to facilitate the implementation of tasks of the authorities responsible for law enforcement in both countries, comprising research, investigation, prosecution and prevention of crime, said internalized adjustment in the Brazilian legal system by means of Decree No. 3810 of 02 May 2001. Alongside these considerations, the present study aims to analyze the Criminal law of the Enemy today, seeking to find evidence of that theory in the MLAT, international legal cooperation instrument signed between the government of the Federative Republic of Brazil and the government of the United States of America. Moreover, it has the objective to describe its effects on the Brazilian jurisdiction, especially as concerns the relativity and the suppression of human rights. Once done the introit, analysis will be carried out in the first chapter, on the definition and main features of the theory of Criminal Enemy of the law, it is imperative to approach the humanistic aspect that preceded the theory as well as the dealings given to some controversial issues surrounding it, such as the anticipation of the enemy's punishment and the disproportionality of the penalties imposed. In the second chapter will present the conceptual assumptions, historical evolution and the positives aspects, as well as the barriers and the pursuit of effectiveness of international legal cooperation. In the chapter, bedroom effective analysis of specific modality of cooperation will be held, the Mutual legal Assistance Treaty - MLAT in criminal matters, signed between the Federative Republic of Brazil and the United States of America, in which the general aspects will be addressed and the MLAT reflections on the Brazilian jurisdiction, which includes analysis about the relativity or suppression of human rights, future trends and creating stricter laws, followed by the presentation of the seized conclusion on the subject, in which, among other approaches, will be voiced understanding about the unconstitutionality certain service requests that, from these, there is the bad use of the agreed instrument.

Depreciação no serviço público: reconhecimento e evidenciação nas demonstrações contábeis dos estados e municípios brasileiros

Public institutions, as well as other entities, if use of various assets for development of its activities. These assets are tools that help with the generation of benefit present and future. For the assets that compound the Property, Plant and Equipament, this loss of generation of future benefits is called Depreciation and must be recognized as an expense in the period in which it occurs. This way, be considered as an expense, the depreciation has negative influence on the composition of the entity’s income, as this is the result of the confrontation between revenue and expenditure incurred in the same period. The Brazilian legislation regulates it is necessary to recognize and disclosure in the financial statements, all of the situations that interfere with the composition of economic and financial income of the public institution. The main objective of this work was to verify if the states and cities recognize and disclosure the depreciation on their Statements of Financial Position. The data were extracted from datas of the Brazilian public administration’s entities.. The sample analyzed is 100% of the States (including the Federal District) and 91% of the Brazilian cities. The research found the historical evolution of the expenditure with depreciation, evidenced in the balance sheets of the Brazilian cities, in the last 10 years, in the period 1999 to 2008. The results indicate that 10 Brazilian states (37 %) did not show the depreciation of fixed assets in the Statements of Financial Position of the year 2008. The situation is even more worrying in relation to cities, because 4,971 (98.4 %) of 5,050 municipalities not evidenced the depreciation. The evidence found in this study indicate that public entities do not recognize the expense with depreciation, which may indicate that the economic income and financial position presented in the financial statements of these public entities does not accurately reflect the actual situation of institutional performance.

ENSINO DO FENÔMENO RELIGIOSO NA ESCOLA PÚBLICA: área de conhecimento necessária para uma sociedade secularizada

Ao estudarmos a evolução histórica e o panorama atual do ensino religioso no Brasil, nos deparamos hoje com o problema da exclusão mútua de duas visões do seu tratamento na escola pública: ou deve existir o ensino religioso confessional ou não deve existir nenhum tipo de ensino religioso. Superando uma visão de laicidade de abstenção ao afirmar que o religioso, por definição, não nos diz respeito ou não diz respeito à ciência, e admitindo uma laicidade de inteligência ao defender que é nosso dever ou dever da ciência compreendê-lo como expressão humana e social, o ensino do fenômeno religioso pode superar essas duas visões, a partir de uma base epistemológica sólida para esta área de conhecimento, como já é prevista pela nossa legislação. Ele garante o respeito à diversidade e à pluralidade cultural da sociedade brasileira e contribui para a compreensão do fenômeno religioso como “objeto de cultura”. Ele é capaz de subsidiar práticas de ensino do fenômeno religioso no sistema de ensino laico, sem prejuízo de sua laicidade, mas a favor dela. A educação laica para a cidadania não pode ignorar as religiões pela sua forte presença e função na sociedade. É preciso decodificar criticamente as representações e práticas religiosas em nome da convivência mais construtiva entre as pessoas e extrair das tradições religiosas valores que contribuam para a vida humana na sua plenitude. Este modelo de ensinar a religião como fenômeno antropológico, social e cultural pode ainda cumprir uma função específica no que se refere ao conhecimento de si mesmo (identidade) e do outro para a aceitação do diferente (alteridade) apontando para a construção de valores éticos e de cidadania. Esta pesquisa se baseia em um grande levantamento bibliográfico e entrevistas com especialistas em laicidade e ensino do religioso a partir da proposta de Régis Debray adotada na França. Ela nos leva a concluir que o ensino do fenômeno religioso na escola pública do Brasil não é apenas necessário, mas até indispensável, se queremos uma educação que contribua para a formação dos nossos alunos e alunas para a convivência solidária.

La estructuración del espacio urbano y productivo de Gadir durante la fase urbana clásica: Cambios y perduraciones

La reafirmación del modelo político-administrativo ciudadano tras la fase arcaica colonial abre una nueva etapa de prosperidad en la antigua fundación tiria. El esplendor de Gadir en el s. V a.C. se refleja en los textos clásicos y en los hallazgos arqueológicos y, sin embargo, nuestros conocimientos sobre el desarrollo histórico de la ciudad de época púnica son muy limitados. El horizonte arcaico comienza a esclarecerse tras los hallazgos del Teatro Cómico que han sacado a la luz los restos de la fundación tiria y, sin embargo, la ciudad posterior continúa siendo una gran incógnita. ¿A qué lugar se traslada la población una vez que se abandona el asentamiento primitivo? ¿Quiénes son los individuos enterrados en los excepcionales sarcófagos antropoides? ¿Qué relación jerárquica existe entre el asentamiento insular y los situados en tierra firme? ¿Qué papel jugó la industria y comercialización de las salazones? Los interrogantes planteados son múltiples y no hacen más que evidenciar la incapacidad del paradigma tradicional para explicar el desarrollo histórico de la Gadir postcolonial y la necesidad de buscar nuevos modelos interpretativos.

Los debates en torno al ferrocarril en España anteriores a la creación de RENFE: el camino hacia el monopolio de Estado

Desde su nacimiento hasta la caída de la dictadura de Primo de Rivera, el ferrocarril se perfiló como una industria doblemente creadora de riqueza, estimulando por un lado la ya existente e impulsando el desarrollo económico por otro. Ante sus peculiaridades técnicas, económicas y de mercado, los distintos gobiernos adoptaron soluciones intervencionistas de mayor o menor grado. Simultáneamente, en su primer desarrollo, se produjo el abandono del paradigma clásico basado en la libre competencia, lo que derivó en la conversión del ferrocarril en foco de la retórica anti-competencia y de la práctica intervencionista. En este trabajo realizamos un seguimiento del nacimiento y desarrollo del ferrocarril, centrado exclusivamente en la evolución político-económica del sector dentro de la propia evolución histórica, paralela a la vía nacionalista del capitalismo español, y en la descriptiva teórica y práctica del desarrollo del intervencionismo y las restricciones al libre mercado.

Progress and the Lack of Progress in Addressing Infant Health and Infant Health Inequalities in Ireland during the 20th Century

There is a growing literature which documents the importance of early life environment for outcomes across the life cycle. Research, including studies based on Irish data, demonstrates that those who experience better childhood conditions go on to be wealthier and healthier adults. Therefore, inequalities at birth and in childhood shape inequality in wellbeing in later life, and the historical evolution of the mortality and morbidity of children born in Ireland is important for understanding the current status of the Irish population. In this paper, I describe these patterns by reviewing the existing literature on infant health in Ireland over the course of the 20th century. Up to the 1950s, infant mortality in Ireland (both North and South) was substantially higher than in other developed countries, with a large penalty for those born in urban areas. The subsequent reduction in this penalty, and the sustained decline in infant death rates, occurred later than would be expected from the experience in other contexts. Using records from the Rotunda Lying-in Hospital in Dublin, I discuss sources of disparities in stillbirth in the early 1900s. Despite impressive improvements in death rates since that time, a comparison with those born at the end of the century reveals that Irish children continue to be born unequal. Evidence from studies which track people across the life course, for example research on the returns to birthweight, suggests that the economic cost of this early life inequality is substantial.

The Strange Revival of Bicameralism

The turn of the twenty-first century witnessed a surprising reversal of the long-observed trend towards the disappearance of second chambers in unitary states, with 28 countries – all but one of them unitary – adopting the bicameral system. This article explores this development by first setting it in the context of the historical evolution of second chambers and the arguments that support bicameralism, and then exploring the characteristics that distinguish today’s second chambers from first chambers. A ‘census’ of second chambers in 2014 is used to provide data on second chambers in federal and unitary states, to facilitate comparison with earlier data, and to distinguish between ‘new’ and longer-established second chambers. The article concludes that newly established second chambers are concentrated predominantly in political systems where liberal democratic principles are not established, suggesting that the debate over their role in democratic states is set to continue.

Milestones in Software Engineering and Knowledge Engineering History: A Comparative Review

We present a review of the historical evolution of software engineering, intertwining it with the history of knowledge engineering because “those who cannot remember the past are condemned to repeat it.” This retrospective represents a further step forward to understanding the current state of both types of engineerings; history has also positive experiences; some of them we would like to remember and to repeat. Two types of engineerings had parallel and divergent evolutions but following a similar pattern. We also define a set of milestones that represent a convergence or divergence of the software development methodologies. These milestones do not appear at the same time in software engineering and knowledge engineering, so lessons learned in one discipline can help in the evolution of the other one.

A história da ciência como subsídio para a construção do conhecimento do conceito da dupla hélice

Acompanha: Dupla-hélice: a construção de um conhecimento

Princípios da reabilitação de edifícios: aplicação a casos de estudo

Trabalho final de Mestrado conducente ao grau de Mestre em Engenharia Civil na Área de Especialização de Edificações

IVA - Isenções concedidas a organismos sem finalidade lucrativa - Um presente envenenado?

Mestrado em Fiscalidade