Hacia la aplicación de las guías de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) sobre precios de transferencia para empresas multinacionales y administraciones tributarias en Colombia

Los precios de transferencia ocupan el interés de los Estados en el mundo actual al constituir uno de los retos fundamentales del Derecho Internacional Tributario. En el seno de la Organización para la Cooperación y el Desarrollo Económicos (OCDE), creada en 1961, se discutieron y desarrollaron diversas propuestas para regular el fenómeno. Estas, se materializaron en Modelos de Convenios Tributarios e instrumentos de soft law, que hoy en día constituyen los principios internacionalmente aceptados en la materia. Las Guías de la OCDE sobre precios de transferencia para empresas multinacionales y administraciones tributarias son el cuerpo normativo de soft law que se erigen, en el Ordenamiento Internacional, como el norte de las legislaciones a nivel interno para efectos de regulación de dicha temática. Su adopción por parte de los países miembros y no miembros de la OCDE se enfrenta a problemas teóricos derivados del quebrantamiento del decantado principio de reserva de ley tributaria y el respeto por la seguridad jurídica, razón por la cual su incorporación ha variado de Estado a Estado. El presente trabajo recoge la experiencia en varios países europeos y latinoamericanos y pretende proponer una fórmula de adopción en Colombia, coherente con los principios constitucionales tributarios y con virtualidad de superar las críticas realizadas por la doctrina a la aplicación directa de las Guías.

El liderazgo carismático religioso como elemento fundamental en la permanencia del movimiento independiente de renovación absoluta (MIRA) en el panorama electoral colombiano (2000-2014)

El propósito de esta investigación es explorar los efectos del liderazgo carismático religioso sobre el desempeño electoral y la supervivencia del movimiento político MIRA en Colombia. Para ello, emplea una metodología cualitativa, que se vale principalmente de entrevistas a profundidad y observación no participante, para acercarse a las prácticas religiosas y a las actitudes políticas de los fieles de la Iglesia de Dios Ministerial de Jesucristo Internacional. A partir de la información recabada a lo largo de este estudio, se pretende demostrar que hay una relación entre el tamaño de la congregación religiosa y el número de votos que obtiene el movimiento MIRA. Ello, gracias a que el papel que María Luisa Piraquive desempeña dentro de la comunidad religiosa contribuye a la legitimación del accionar del movimiento político y al surgimiento de un voluntariado activo dentro de este, que se comporta disciplinada y comprometidamente con los objetivos de dicha organización.

Poder e influencia en el liderazgo transformacional

Como proyecto de grado, el presente trabajo consiste en una revisión teórica de los conceptos de liderazgo, poder e influencia, junto con las posibles relaciones que entre ellos se pueden presentar. Para ello, cada concepto es definido de manera individual, y con base en ello, se identifica la dependencia que tienen estos conceptos entre sí y la importancia dentro del desarrollo del liderazgo transformacional actual. Para lograr lo propuesto, se llevó a cabo la revisión de una parte de la literatura académica presente en libros, revistas académicas, bases de datos y documentos relacionados con los temas y conceptos tratados. A partir de ello, se entendió la evolución del concepto del liderazgo y los enfoques presentados desde la década de los 1920´s hasta la actualidad, junto con el modelo de rango total y el tipo transaccional y transformacional del liderazgo, para luego definir el papel y la importancia de los conceptos de poder, los tipos de poder, la influencia y las tácticas de influencia, y así, identificar las posibles relaciones que se presentan entre los conceptos y la importancia de estos en el entorno organizacional actual.

Liderazgo y Clima Organizacional en un Colegio de Cundinamarca. Lineamientos Básicos para su Intervención

El propósito de este estudio fue describir y analizar el liderazgo de los directivos y el clima organizacional presentes en un Colegio de Cundinamarca y con base en ello, plantear algunos lineamientos para su intervención. Para tal fin se desarrolló un estudio descriptivo, donde el liderazgo y el clima organizacional se midieron a través de dos instrumentos: el Test de Adjetivos de Pitcher (PAT) (Pitcher, 1997) y la Escala del Clima Organizacional (ECO) (Fernándes, 2008), respectivamente. La aplicación de estos instrumentos se realizó de forma colectiva, para lo cual se trabajó con los directivos, los docentes y los estudiantes de los grados noveno, décimo y undécimo del Colegio, que constituyeron el grupo estudiado. Para el caso de los educandos, los test se aplicaron con previo consentimiento de los padres. De acuerdo con los resultados, el Colegio estudiado denota ciertas dificultades respecto al liderazgo y algunos problemas de Clima Organizacional que deben ser intervenidos de manera prioritaria. La comunidad educativa estudiada registra una inconformidad mayoritaria en la forma en que se ejerce el liderazgo, bien sea por ausencia del mismo, o por ejercerse de formas no deseadas a la luz de las teorías y de la práctica.

Jaume Serra Hunter i la teoria de la cultura en el Noucentisme

Catalan modern and contemporary philosophy has traditionally been little studied so strictly to historical and political reasons for more or less the same conviction that is compared with literature and even in historiography, it is a minor contribution. Some of the characters in the world of philosophy has been the Catalan Jaume Serra Hunter charismatic and versatile, whom history has done justice. Like many others, was persecuted in the Franco regime, declared outlawed and persecuted and exiled, first to France and then Mexico. This research aims to discover him and his huge role as a politician. But above all, I want to convey their deep love for culture and fierce defense that he did, especially Catalan, is following in philosophical discourse of his work. I figure Serra Hunter claim their struggle for cultural cohesion through its philosophy, making it reach everyone. I want to show how he worked in a time of crisis in society, culture and education, to overcome the crisis of philosophy as a guide. Serra Hunter lived a very difficult time for philosophy. But he wanted to bring all cultures. It is a philosophy that dealing with the issues may be even a sort of advanced in the world and some of the problems it has today. According to him, philosophy should be more human and more alive and present in all the different curriculum of any educational plan.

O Marquês de Pombal e o perdão aos judeus : Inquisição, legislação e solução final da questão do perdão aos judeus com o novo enquadramento jurídico pombalino

O presente trabalho tem como principal objectivo tratar da questão do perdão aos judeus no contexto pombalino. Desde a formação da nacionalidade portuguesa há sinais da presença dos judeus. No entanto, a trajetória desta minoria em Portugal nem sempre foi pacífica. Na época de D. Manuel I os judeus conversos ao cristianismo foram chamados de cristãos-novos, numa clara demonstração de desigualdade com os demais cristãos. Com a implantação da Inquisição em Portugal, os cristãos-novos de origem judaíca passaram a ser alvo prioritário das perseguições, inquirições, acusações e condenações. A trajetória dos critãos-novos em Portugal foi marcada por marchas e contramarchas dos monarcas portugueses e dos pontífices na concessão ou não dos perdões. No contexto de perseguição e ódio da Inquisição em Portugal aparece a figura do padre António Vieira que se posicionou em defesa dos judeus e dos cristãos-novos, além de propor a reestruração da Inquisição portuguesa. Como ponto de chegada nuclear do presente trabalho tratamos do período pombalino, com destaque para os vários diplomas promulgados por D. José. Estes diplomas que beneficiaram os cristãos-novos traziam um novo enquadramento jurídico decorrente da promulgação da Lei da Boa Razão, parte integrante da formação do direito português moderno.

A Liderança: uma análise sobre o clima organizacional

No quotidiano de uma organização, facilmente se constatará a influência da liderança sobre o comportamento e o clima organizacional predominantes. Assim, o presente trabalho pretende evidenciar o grau e nível que tais inter-relações poderão assumir no seio das organizações. Neste universo, e tendo sobretudo em conta as exigências da gestão organizacional contemporânea, existem várias questões suscetíveis de ser levantadas. Bastarão as competências técnicas acumuladas e adquiridas para garantir a eficácia de um líder? Por outro lado, poderá este atingir os objetivos a que a organização se propõe se não estiver provido das devidas competências relacionais? Pretende-se igualmente determinar os fatores e condicionalismos que caraterizam o líder carismático, capaz de tornar o clima organizacional favorável ao aumento da produtividade dos trabalhadores, gerir equipas, estimular a motivação, fazer uso efetivo dos recursos e desenvolver a confiança nas pessoas. Além disso, focando a dimensão do comportamento organizacional pretende-se definir o contrato psicológico, a relação líder-membro e como esta influencia os comportamentos, a motivação e o trabalho. O estudo empírico incide sobre uma escola superior: O Instituto Politécnico da Guarda. Os resultados apontam para a existência de uma relação positiva indiciando que o contrato psicológico, existente entre colaboradores e liderança das unidades orgânicas da instituição em análise, assenta no envolvimento e satisfação favorável no que respeita às relações líder-membro.

Out of the ivory tower: the impact of wider social contact on the values, religious beliefs and identities of Chinese postgraduate students in the UK

This article explores the impact of wider social contact on the experience of Chinese postgraduate students of adaptation to life in the UK. Focus group and individual interviews were conducted with a group of 11 Chinese students on an MA programme at a university in southern England and individual interviews with three representatives of a local volunteer group (LVG) offering support to the Chinese students. Although it was perceived that the students’ support needs were not adequately met by the University, the additional support offered outside the University was unanimously valued and considered as enriching their cultural and linguistic experiences and meeting their expectations. However, frequent social contact with the LVG, whose members were mostly Christians, also had an impact on their values, religious beliefs and identities. In a discussion framed within the sociological perspective of proselytization or religious conversion and the broad framework of international education and globalization, the different responses to this contact are described in terms of believers, doubters, empathisers and commentators. Implications are considered for universities, people involved in providing social support for international students, and sponsors of international students.

'They Shall Speak the Arabic Language and Take Pride in it': reconsidering the fate of Coptic after the Arab Conquest

The complaints on the adoption of Arabic by the Copts that are voiced by the Apocalypse of Pseudo-Samuel have often been quoted as the expiring words of the dying Coptic language. This article seeks to show that they are not to be taken so literally, and that they should rather be inserted in the context of a rift within the medieval Coptic church over the question of language choice, and beyond this, over that of accommodation with the Muslims. The use of Arabic by the episcopal church of Miṣr and by some prominent figures around it, which was linked to their proximity to the Fatimid court, was resented and denounced by more traditional circles, centred on the Patriarchate and on some important monasteries such as the one at Qalamūn where the Apocalypse was written. The suggestion is also made that the text is contemporary with the beginning of Coptic literary production in Arabic and with the introduction of Egyptian Christians at the caliphal court, namely in the last quarter of the tenth century, at the time of Severus ibn al-Muqqafa‘.

Widespread supplementary feeding in domestic gardens explains the return of reintroduced Red Kites Milvus milvus to an urban area

Reintroductions are used worldwide to mitigate biodiversity loss. One prominent case is a charismatic raptor of conservation concern, the Red Kite Milvus milvus. This species has been reintroduced across the UK over the last 25 years following its near extinction after centuries of persecution. The species was not expected to recolonize urban areas; its historical association with human settlements is attributed to scavenging on human waste and refuse, a resource now greatly reduced on the streets of modern Western cities. However, the species has become a common day-time visitor to a large conurbation centred on the town of Reading, southern England, approximately 20 km from the first English reintroduction site. Given a near-absence of breeding and roost sites, we investigated foraging opportunities and habitat associations that might explain use by Red Kites of this urban area. Surveys of discarded human foods and road-kill suggested that these could support at most 13−29 kites/day. Face-to-face surveys of a cross-section of residents revealed that 4.5% (equivalent to 4349 households) provided supplementary food for kites. Using estimates of per-household resource provision from another study, we calculated that this level is potentially sufficient to provision 142−320 kites, a substantial proportion of the total estimated to visit the conurbation each day (between 140 and 440). Road transects found positive associations between Red Kites and residential areas. We therefore suggest that the decision made by thousands of individuals to provide supplementary food for Red Kites is the primary factor explaining their day-time abundance in this urban area.

Growth of transcendental meditation: a sociological study

Sociology, in concerning itself with methodology and cultural determinism,may have overlooked the value of human experience in determining social action. We feel that the structural-functionalist point of view is not mutually exclusive with that of symbolic interaction theory. The field of collective behavior has not adequately explained a certain incidence of human activity called Transcendental Meditation. This paper will define Transcendental Meditation in sociological terms and explore its growth in terms of structural-functionalism,as well as in terms of the symbol-making faculty of human experience. In the first chapter, the author will state his biases and background as well as the problem and purpose of the paper. In the second chapter, Transcendental Meditation will be defined through an explanation of its concepts in sociological terms. A view of the TM program will also be reported. Following this in the third chapter, the origins of TM will be discussed~showing its basis to be in a tradition of Indian gurus and following its development in the United states until the present. The history of TM will proceed through biography of leading figures, with special mention of innovations in the TM institution of teaching and events in the growth of the 'movement' of TOO that are of key importance. Having set down the history of TM, in the fourth chapter we will discuss TM in terms of various sociological models. We will try to identify TM as either a social movement; a charismatic organization or a bureaucracy. In the fifth chapter we will look more closely at the structure of the organization that teaches TM in regard to its own functioning; that is, compliance, communication, socialization and recruitment, and also in regard to its relationship with national institutions, such as military, industry, religion, and government. Finally, we will explore TM in terms of individual and group goals and offer an explanation defining the growth of TM. Throughout-the paper, sociological perspectives will be applied to phenomena that exist in the society today. It is not within the scope of this paper to verify all the sociological implications and appraisals offered. It is hoped that this will not invalidate the ensuing discussion. It is also hoped that this paper will expand the horizons of sociology and offer some direction in future studies of collective behavior. If this is accomplished, the author will be gratified and indebted to his teachers. If not the author takes full responsibility. This paper is dedicated therefore to Mr. Birge, Mr Morrione, Mr. Geib as well as to my parents who have encouraged me, my friends whom I have interviewed, and to His Holiness, Maharishi Mahesh Yogi whose teaching has uplifted hundred of thousands of people in the world and may bring about the development of new thresholds of peace and prosperity for mankind.

Carismáticos luteranos e católicos : uma abordagem comparativa da performance dos rituais

Esta dissertação procura compreender como a performance ritual contribui na elaboração e sustentação do ethos carismático em duas distintas instituições religiosas: a Igreja Evangélica de Confissão Luterana no Brasil e a Igreja Católica Apostólica Romana. Para isso, procuro verificar que recursos de performance são acionados no ritual de cada um destes grupos carismáticos. Centro a análise na compreensão de como os artificios da performance agem sobre os participantes do ritual. A fim de alcançar este entendimento, são usados os pressupostos de teorias sobre ritual e performance. Além de estudar o fenômeno supracitado nas duas igrejas separadamente, esta dissertação propõe uma análise comparativa entre as mesmas. O trabalho foi construído com base na pesquisa etnográfica realizada junto a comunidades carismáticas das instituições religiosas em referência, situadas em algumas cidades da Região Metropolitana de Porto Alegre.