926 resultados para Tax and Customs Authority


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Lucas (2000) estimates that the US welfare costs of inflation are around 1% of GDP. This measurement is consistent with a speci…c distorting channel in terms of the Bailey triangle under the demand for monetary base schedule (outside money): the displacement of resources from the production of consumption goods to the household transaction time à la Baumol. Here, we consider also several new types of distortions in the manufacturing and banking industries. Our new evidences show that both banks and firms demand special occupational employments to avoid the inflation tax. We de…ne the concept of ”the foat labor”: The occupational employments that are aflected by the in‡ation rates. More administrative workers are hired relatively to the bluecollar workers for producing consumption goods. This new phenomenon makes the manufacturing industry more roundabout. To take into account this new stylized fact and others, we redo at same time both ”The model 5: A Banking Sector -2” formulated by Lucas (1993) and ”The Competitive Banking System” proposed by Yoshino (1993). This modelling allows us to characterize better the new types of misallocations. We …nd that the maximum value of the resources wasted by the US economy happened in the years 1980-81, after the 2nd oil shock. In these years, we estimate the excess resources that are allocated for every speci…c distorting channel: i) The US commercial banks spent additional resources of around 2% of GDP; ii) For the purpose of the firm foating time were used between 2.4% and 4.1% of GDP); and iii) For the household transaction time were allocated between 3.1% and 4.5 % of GDP. The Bailey triangle under the demand for the monetary base schedule represented around 1% of GDP, which is consistent with Lucas (2000). We estimate that the US total welfare costs of in‡ation were around 10% of GDP in terms of the consumption goods foregone. The big di¤erence between our results and Lucas (2000) are mainly due to the Harberger triangle in the market for loans (inside money) which makes part of the household transaction time, of the …rm ‡oat labor and of the distortion in the banking industry. This triangle arises due to the widening interest rates spread in the presence of a distorting inflation tax and under a fractionally reserve system. The Harberger triangle can represent 80% of the total welfare costs of inflation while the remaining percentage is split almost equally between the Bailey triangle and the resources used for the bank services. Finally, we formulate several theorems in terms of the optimal nonneutral monetary policy so as to compare with the classical monetary theory.

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Social Entrepreneurship (SE) has attracted growing interest from a wide variety of actors over the last 30 years, especially due to a general agreement that it could be an important tool for tackling many of the world’s social ills. In the academic sphere, this growing interest did not translate into a matured field of study. Quite the opposite, a quick look at this literature makes it evident that: SE has been consistently subjected to numerous theoretical discussions and disagreements, especially over the definition of the concept of SE which is often based on a taken-for-granted notion of social change; it has been more systematically investigated in restricted contexts, often leaving aside so called developing/emerging countries like Brazil and especially lacking in-depth qualitative studies; SE literature lags behind SE practices and few studies focus on how SE actually occurs in a daily and bottom-up manner. In order to address such gaps, this thesis examines how social entrepreneurship practices accomplish social change in the context of Brazil. In this investigation I conducted an inductive practice-based, qualitative/ethnographic study in three Non-Governmental Organizations (NGOs) located in different cities in the Brazilian state of São Paulo. Data collection lasted from February 2014 until March 2015 and was mainly done through participant observations and through in-depth unstructured conversations with research participants. Secondary data and documents were also collected whenever available. The participants of this study included a variety of the studied organizations’ stakeholders: two founders, volunteers, employees, donors and beneficiaries. Observation data was kept in fieldnotes, conversations were recorded whenever possible and were later transcribed. Data was analyzed through an iterative thematic analysis. Through this I identified eight recurrent themes in the data: (1) structure; (2) relationship with other organizational actors (sub-themes: relationship with state, relationship with businesses and relationship with other NGOs); (3) beliefs, spirituality and moral authority; (4) social position of participants, (5) stakeholders’ mobilization and participation; (6) feelings; (7) social purpose; and (8) social change. These findings were later discussed under the lens of practice theory, and in this discussion I argue and show that, in the context studied: (a) even though SE embraces a wide variety of different social purposes, they are intertwined with a common notion of social change based on a general understanding and aspiration for social equality; (b) this social change is accomplished in a processual and ongoing manner as stakeholders from antagonistic social groups felt compelled to and participated in SE practices. In answering the proposed research question the contributions of this thesis are: (i) the elaboration a working definition for SE based on its relationship with social change; (ii) providing in-depth empirical evidence which accounts for and explains this relationship; (iii) characterizing SE in the Brazilian context and reflecting upon its transferability to other contexts. This thesis also makes a methodological contribution, for it demonstrates how thematic analysis can be used in practice-based studies.

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The apparent virtuosity that if could wait of the globalization and the neoliberalism has given signals of deterioration in the contractual relations, especially in contracts of mass consumption, generating innumerable offensive situations to the basic rights and the goods constitutionally protected of the contractors. In the world of today, still that it does not reveal any desire, the individual practically is compelled to contract, for force of necessities and customs completely imposed, mainly in face of the essentiality of the services or agreed to goods. Ahead of as much and unexpected changes in the civil liames and of consumption, dictated for the globalization, it comes to surface the reflection if the private law e, more specifically, the civil law, meet prepared adequately to deal with these new parameters of the economy. The present dissertation has the intention to investigate if the globalization and the consequent neoliberalism, in this beginning of third millennium, will imply to revive of the principles and the basics paradigms of the contracts that consolidated and had kept, for more than two centuries, the liberal State. One notices that the study of this phenomenon it gains importance to the measure where if it aggravates the decline of the social State (Welfare State), with the embrittlement and the loss of the autonomy of the state authority, over all in countries of delayed modernity, as it is the case of Brazil, that presents deep deficiencies to give or to promote, with a minimum of quality and efficiency, essential considered public services to the collective and that if they find consecrated in the Federal Constitution, as basic rights or as goods constitutionally protecting, the example of the health, the education, the housing, the security, the providence, the insurance, the protection the maternity, the infancy and of aged and deficient. To the end, the incidence of constant basic rights of the man in the Constitution is concluded that, in the process of interpretation of the right contractual conflicts that have as object rights or goods constitutionally proteges, in the universe of the globalized perhaps economy and of the neoliberalismo, it consists in one of the few ways - unless the only one - that still they remain to over all deal with more adequately the contractual relations, exactly that if considers the presence of clauses generalities in the scope of the legislation infraconstitutional civil and of consumption, front the private detainers of social-economic power. To be able that it matters necessarily in disequilibrium between the parts, whose realignment depends on the effect and the graduation that if it intends to confer to the basic right in game in the private relation. The Constitution, when allowing the entailing of the basic rights in the privates relations, would be assuming contours of a statute basic of all the collective, giving protection to the man against the power, if public or independently private

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Includes bibliography

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Includes bibliography

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Includes bibliography

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The document What kind of State? What kind of equality? analyses the progress of gender equality in the region 15 years after the approval of the Beijing Platform for Action, 10 years after the drafting of the Millennium Development Goals and 3 years after the adoption of the Quito Consensus at the tenth session of the Regional Conference on Women in Latin America and the Caribbean, held in 2007. It also examines the achievements made and challenges faced by governments in light of the interaction between the State, the market and families as social institutions built on the foundation of policies, laws, and customs and habits which, together, establish the conditions for renewing or perpetuating gender and social hierarchies.

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Introduction: Authority records interchange requires establishing and using metadata standards, such as MARC 21 Format for Authority Data, format used by several cataloging agencies, and Metadata Authority Description Schema (MADS), that has received little attention and it is a little widespread standard among agencies. Purpose: Presenting an introductory study about Metadata Authority Description Schema (MADS). Methodology: Descriptive and exploratory bibliographic research. Results: The paper address the MADS creation context, its goals and its structure and key issues related to conversion of records from MARC 21 to MADS. Conclusions: The study concludes that, despite its limitations, MADS might be used to create simple authority records in Web environment and beyond libraries context.

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Diese Arbeit analysiert den Alltag in einem gymnasialen Jungeninternat in der Upper West Region in Ghana und setzt diese Analyse in eine anthropologische Perspektive zum Staat. Angeregt durch die Überlegungen von Michel Foucault zu Disziplinarmechanismen und „Technologien des Selbst“ steht die alltägliche Disziplinierung der Schüler im Mittelpunkt dieser Arbeit. Dabei wird Disziplin nicht als restriktiv, übergeordnet und allgegenwärtig gedacht, sondern als etwas, das die Schüler aktiv mitgestalten. Einerseits sind die Schüler der Nandom Secondary School Disziplinartechniken ausgesetzt, die sich auf die Kontrolle ihrer Körper beziehen: Sie werden vereinheitlicht, klassifiziert, hierarchisiert, überwacht, geprüft und bestraft. Andererseits sind die Schüler keine übermächtigten Objekte einer totalen Institution, sondern sie wirken kreativ mit beim Flechten des Netzes aus Kontrolle und Freiräumen in ihrer Schule: Sie spielen eine wichtige Rolle bei der Kontrolle der Lehrer; sie erkennen und nutzen Freiräume, deren Rahmen sie mit den Lehrern aushandeln. Auch ihr Selbst bekommen die Schüler nicht von den Lehrern einfach diktiert. Zwar wird ihnen durch das Bild des guten Schülers eine bestimmte Sicht auf sich selbst nahe gelegt, doch wie sie dieses Bild aufnehmen, ablehnen oder umdeuten liegt in ihren eigenen Händen.

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Polizei in Afrika ist korrupt und schlecht ausgebildet und eine „Marionette“ der Regierungen − so das nicht nur im populären, sondern auch sozialwissenschaftlichen Diskurs vermittelte Bild. Eine ethnographische Perspektive, die Polizeiarbeit im Alltag beobachtet und auf die Interaktionsstrategien der Polizisten mit Klienten und ihre Deutungen und Selbstbilder fokussiert, erlaubt neue Einsichten in das alltägliche Funktionieren der Organisation. Die vorliegende Arbeit basiert auf einem dreimonatigen Aufenthalt in der domestic violence unit der Police Headquarters in der Upper West Region Ghanas. Sie zeigt unter anderem, wie die Akteure die Ausbildung zum Polizisten, Gehaltsfragen, Versetzungen, Geschlechterverhältnis und Beförderungen konzeptionalisieren und wo sie sich in ihrer Arbeitswelt positionieren. Die besondere Aufmerksamkeit der Arbeit gilt der Interaktion der Polizisten mit Akteuren außerhalb ihrer Organisation, den „Klienten“. Eine zentrale Erkenntnis ist, dass die Klienten erst mit Hilfe typischer bürokratischer Praktiken und Redensarten als solche von den Polizisten konstruiert werden. Dabei sind die Klienten aber weder passiv polizeilicher Willkür ausgeliefert noch können einflussreiche Klienten die Polizei nach ihrem Gusto manipulieren. In zwei Fallstudien von Verhandlungssituationen wird deutlich, wie Polizisten Autorität in der Interaktion mit Klienten herstellen und legitimieren und welche Maßnahmen Klienten ihrerseits ergreifen, um die Situation zu ihren Gunsten zu gestalten.

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«I felt that the time had come to have a fresh look at the European VAT system. There were indeed a number of reasons which in my view justified taking this step»: da queste parole del Commissario Europeo Algirdas Šemeta trae ispirazione tale ricerca che ha l’obiettivo di ripercorrere, in primo luogo, le ragioni che hanno portato alla creazione di una imposta comunitaria plurifase sui consumi, ed in secondo luogo, i motivi per cui oggi è necessario un ripensamento sul tema. Le spinte ammodernatrici provengono anche dagli stessi organismi europei, che sono impegnati da anni in discussioni con gli Stati membri per arrivare alla definizione di una normativa che riesca a disegnare un sistema snello ed efficiente. Il primo importante passo in tale direzione è stato effettuato dalla stessa Commissione europea nel 2010 con l’elaborazione del Libro Verde sul futuro dell’IVA, in cui vengono evidenziati i profili critici del sistema e le possibili proposte di riforma. L’obiettivo di dare origine ad un EU VAT SYSTEM in grado di rendere la tassazione più semplice, efficace, neutrale ed anti frode. In questo lavoro si intendono sottolineare i principali elementi critici della normativa IVA comunitaria, ideando anche le modifiche che potrebbero migliorarli, al fine di creare un’ipotesi normativa capace di essere un modello ispiratore per la modifica del sistema di imposizione indiretta esistente nella Repubblica di San Marino che ad oggi si trova a doversi confrontare con una imposta monofase alle importazioni anch’essa, come l’IVA, oramai in crisi.

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Patient's language, tradition, conventions, and customs may all determine integration into a society and are also part of the doctor-patient relationship that influences diagnostic and therapeutic outcome. Language barrier and sociocultural disparity of Eastern and Southern European patients may hamper recovery from pain and depression compared to Middle European patients in Switzerland.