776 resultados para Capital Injections
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Dissertação de mestrado, Finanças Empresariais, Faculdade de Economia, Universidade do Algarve, 2014
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Dissertação de mestrado, Finanças Empresariais, Faculdade de Economia, Universidade do Algarve, 2014
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Tese de doutoramento, História e Filosofia das Ciências, Universidade de Lisboa, Faculdade de Ciências, 2014
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When and why did the Portuguese become the shortest Europeans? In order to find the answer to this question, we trace the trend in Portuguese living standards from the 1720s until recent times. We find that during the early nineteenth century average height in Portugal did not differ significantly from average height in most other European countries, but that when, around 1850, European anthropometric values began to climb sharply, Portugal's did not. In a panel analysis of 12 countries, we find that delay in human-capital formation was the chief factor hindering any improvement in the biological standard of living in Portugal.
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This chapter focuses on the use of social capital as a construct to examine and explain the formation and operation of inter-organizational partnerships. In particular it shows how social capital contributes to the sustainability of a public sector partnership. In this research context social capital is defined as the networks, trust, norms and values that enable individuals and organizations to achieve mutual goals through collaboration. This definition draws upon the author’s empirical research on partnerships and partnership working in the field of post-compulsory education and her practical experience of establishing, managing and leading international partnerships for teaching and research in teacher education. The emphasis is on the practical application of social capital to qualitative data and on identifying sources of evidence, including research literature from different disciplines in the social sciences to interpret and theorize primary data. The first section of the chapter considers the complexities of defining social capital in the context of rival theoretical and political perspectives and leads to a discussion of the dimensions of social capital that are found in effective and sustained partnerships.
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This article analyzes the effects of globalization on implicit tax rates (ITRs) on labor income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find supportive evidence for an increase in the ITR on labor income in the EU15, but no effect on the ITR on capital income. There is evidence of convergence in terms of the ITR on consumption, as countries with higher than average ITR on consumption respond to globalization by decreasing their tax rates. There are important differences among the welfare regimes within the EU15. Social-democratic countries have decreased the tax burden on capital, but increased that on labor due to globalization. Globalization exerts a pressure to increase taxes on labor income in the conservative and liberal regimes as well. Taxes on consumption decrease in response to globalization in the conservative and social-democratic regimes. In the CEE NMS, there is no effect of globalization on the ITR on labor and capital income, but we find a negative impact on the ITR on consumption in the CEE NMS with higher than average ITR on consumption. (JEL H23, H24, H25, F19, F21)
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This article reports on a study that examined the personal employment paths of six international academics at a British university. To complement previous accounts of difficult migration, it focuses on the successful experiences of such academics, in particular how proficiency in English facilitated their move into employment in higher education (HE), and the linguistic competences and communication strategies they deploy in their daily activities. The article identifies key factors that have facilitated to their academic achievements and contributes to the understanding of the benefits and consequences of skilled migration. In conclusion, it suggests workplace pedagogy and policy responses that could facilitate other international academics' successful experiences in the UK HE sector.
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The present work aims to understand the process of expansion and consolidation of the organized criminal group the Primeiro Comando da Capital (PCC) in São Paulo’s prison system over the past 20 years, and the social configuration that has formed as a result of the PCCs monopolization of opportunities of power. To this end, the work of Norbert Elias is utilized to analyze empirical data collected from various sources. The article consists of two lines of analysis. First, the PCC phenomenon is approached from a macro-sociological point of view, focusing on the social, political and administrative problems that are directly or indirectly linked to the PCCs social development. Second, a figurational analysis is used to explore the social dynamics produced from this process. In comparison to the “pre-PCC” situation, it is shown that the new social configuration produced from the hegemony of the PCC consists of a complexity of interdependencies, including greater functional division and social integration. Given this intensification of mutual dependencies, the social controls on individual behavior have been expanded and centralized. Here, the structure and organization of the PCC, its political dynamics, and individual self-control are central issues. The article concludes by calling into question the view that the most significant effect of the PCCs consolidation has been social pacification of São Paulo’s prison system. Fragilities in the power of the PCC are explored, principally the precarious nature of the relationship between the PCC and state authorities, and the extent to which the PCC’s authority is imposed.
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ABSTRACT The purpose of this paper is to explore the political implications of policies and measures designed to promote “localism”. That is to say, the devolution of power down to a neighbourhood level, as enacted under the 2011 Localism Act. The implementation of localism in London boroughs will be examined. The context is the current concern over disengagement in an era of “anti-politics”, so it is intended to gain an understanding of how localism is interpreted and implemented on the ground. A tentative thesis, of a “restorative politics”, is proposed, such that localism is dynamic and is generating healthy political activity which counters anti-politics in the local community. This could have profound implications for the political parties locally and at Westminster. The extant theories about localism include constructivist interpretations suggesting that a neo-liberal localism is anti-political. This is contested. An emerging narrative heralding a new dawn of empowerment, and related themes concerning social capital, subsidiarity and anti-politics are reviewed. A necessarily empirical approach is adopted in an essentially functionalist frame of reference. There is a review of both academic and policy literature, combined with interviews of professionals involved in localism. This paper is designed to scope a future more substantial piece of research. The conference brief asks; “what scales or levels are appropriate for organising politics in this century”. In a century so far characterised by disillusionment, democratic deficits and abstention, the answer may be; local. The Good Life is lived locally in shared experience and familiar surroundings, hitherto not much amenable to local change. Burgundia is a reference to the film “Passport to Pimlico” (1949), when ABSTRACT The purpose of this paper is to explore the political implications of policies and measures designed to promote “localism”. That is to say, the devolution of power down to a neighbourhood level, as enacted under the 2011 Localism Act. The implementation of localism in London boroughs will be examined. The context is the current concern over disengagement in an era of “anti-politics”, so it is intended to gain an understanding of how localism is interpreted and implemented on the ground. A tentative thesis, of a “restorative politics”, is proposed, such that localism is dynamic and is generating healthy political activity which counters anti-politics in the local community. This could have profound implications for the political parties locally and at Westminster. The extant theories about localism include constructivist interpretations suggesting that a neo-liberal localism is anti-political. This is contested. An emerging narrative heralding a new dawn of empowerment, and related themes concerning social capital, subsidiarity and anti-politics are reviewed. A necessarily empirical approach is adopted in an essentially functionalist frame of reference. There is a review of both academic and policy literature, combined with interviews of professionals involved in localism. This paper is designed to scope a future more substantial piece of research. The conference brief asks; “what scales or levels are appropriate for organising politics in this century”. In a century so far characterised by disillusionment, democratic deficits and abstention, the answer may be; local. The Good Life is lived locally in shared experience and familiar surroundings, hitherto not much amenable to local change. Burgundia is a reference to the film “Passport to Pimlico” (1949), when a London neighbourhood declared independence and its citizens temporarily created the Good Life for themselves. Is the 21st century localism generating a restorative politics?
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Esta investigação empírica tem como objetivo principal analisar o nível de divulgação de informação voluntária sobre o capital humano das empresas cotadas na Euronext Lisbon de 2008 a 2012, bem como identificar os seus fatores determinantes. Estudamos os relatórios anuais de contas consolidadas recorrendo à técnica de análise de conteúdo, numa amostra composta por 46 empresas. Para determinar o nível de divulgação de informação sobre o capital humano desenvolvemos um índice de divulgação (IDVCH), composto por 45 indicadores, baseado no estudo de Silva et al. (2012). Os dados recolhidos para a construção do índice foram codificados de forma binária: 0 para “não divulga” e 1 para “divulga”. Os resultados obtidos apontam para um nível médio de divulgação de informação sobre o capital humano de 0,46, verificando-se uma evolução positiva e estatisticamente significativa do IDVCH durante os cincos anos. Os setores de atividade que apresentam maiores índices de divulgação são o setor financeiro, o setor de telecomunicações e o setor público. Identificámos através da análise univariada e multivariada que os fatores que influenciam positivamente o nível de divulgação de informação sobre o capital humano são: a rendibilidade, a dimensão do conselho de administração, a dispersão geográfica dos colaboradores, e a integração da sociedade no índice PSI-20. Não se obteve significância estatística para se concluir sobre os resultados das variáveis independentes: a dimensão da organização, o endividamento, o tipo de auditor, o setor de atividade e a idade da organização. O modelo de regressão linear múltipla, (em que considerámos o IDVCH como variável dependente), é explicado na ordem dos 40% pelas variáveis independentes que analisámos. A originalidade desta dissertação incide no facto de tratarmos isoladamente a componente do capital humano, e de apurarmos quais os fatores que influenciam o seu nível de divulgação nas empresas cotadas em Portugal.
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Orientadora: Prof. Doutora Ana Maria Alves Bandeira Co-orientadora: Prof. Doutora Patrícia Alexandra Gregório Ramos
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Jornadas de Contabilidade e Fiscalidade promovidas pelo Instituto Superior de Contabilidade e Administração do Porto, em Abril de 2009