966 resultados para VAT revenues
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El presente trabajo desarrolla un modelo macroeconómico de equilibrio general dinámico y estocástico (DSGE), con el fin de analizar los efectos macroeconómicos que se derivan de simular un choque positivo al componente estocástico de la productividad del sector minero-energético. Este hecho genera un aumento generalizado de los salarios en el sector formal y en el recaudo tributario, incrementando el consumo total de los miembros del hogar. Esto genera un incremento del precio de los bienes no transables relativo al precio de los bienes transables, disminuyendo la tasa de cambio real (apreciación) y provocando un desplazamiento de los recursos productivos, desde el sector transable (manufacturero) al no-transable, seguido de un aumento en el PIB y empleo formal de la economía. Esto hace que el sector formal agregado absorba trabajadores desde el sector informal a través del subsector formal no-transable, lo que disminuye el PIB informal. En consecuencia, el consumo neto de los miembros informales disminuye, lo que incentiva a que algunos miembros del hogar no se empleen en el sector informal y prefieran quedarse desempleados. Por lo tanto, el resultado final sobre el mercado laboral es una disminución de los trabajadores informales, de los cuales una parte se encuentra en el sector formal, y la parte restante está en condición de desempleo.
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We study the role of natural resource windfalls in explaining the efficiency of public expenditures. Using a rich dataset of expenditures and public good provision for 1,836 municipalities in Peru for period 2001-2010, we estimate a non-monotonic relationship between the efficiency of public good provision and the level of natural resource transfers. Local governments that were extremely favored by the boom of mineral prices were more efficient in using fiscal windfalls whereas those benefited with modest transfers were more inefficient. These results can be explained by the increase in political competition associated with the boom. However, the fact that increases in efficiency were related to reductions in public good provision casts doubts about the beneficial effects of political competition in promoting efficiency.
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How do resource booms affect human capital accumulation? We exploit time and spatial variation generated by the commodity boom across local governments in Peru to measure the effect of natural resources on human capital formation. We explore the effect of both mining production and tax revenues on test scores, finding a substantial and statistically significant effect for the latter. Transfers to local governments from mining tax revenues are linked to an increase in math test scores of around 0.23 standard deviations. We find that the hiring of permanent teachers as well as the increases in parental employment and improvements in health outcomes of adults and children are plausible mechanisms for such large effect on learning. These findings suggest that redistributive policies could facilitate the accumulation of human capital in resource abundant developing countries as a way to avoid the natural resources curse.
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Título del congreso: Multiculturalidad y norma policéntrica: aplicaciones en el aula de ELE
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Aquesta tesi utilitza l'anàlisi econòmica per a estudiar les hisendes locals, especialment els aspectes relacionats amb la provisió i finançament dels béns i serveis públics locals. Les hisendes locals, tant a Catalunya com a la resta d'Espanya, pateixen diversos problemes. Dos són especialment rellevants per a aquesta tesi. El primer és la reduïda dimensió dels municipis, l'altre la seva insuficient dotació financera. A la tesi es tracten aquestes dues qüestions en cinc capítols. Primer s'introdueix la problemàtica, exposant-ne els antecedents, la situació actual i la metodologia per al seu anàlisi. A continuació s'aborda la relació entre la grandària dels municipis i la seva capacitat per a proveir béns i serveis públics. De manera recurrent es produeixen debats sobre els problemes que pateixen els municipis petits. El problema més evident d'aquests municipis és el dèficit de serveis públics. Es sol argumentar que els municipis petits pateixen aquests dèficits en la provisió de serveis públics a causa de la manca d'un nombre crític d'habitants. Normalment es presenta la consolidació municipal com a solució a aquest problema. En aquest treball analitzem les diferents vessants de la qüestió dels dèficits de serveis municipals. Es continua analitzant com influeix sobre el sector privat la incapacitat per part dels municipis de prestar la quantitat i/o qualitat correcta de béns i serveis públics. Sembla clar que l'atractiu d'un hotel per als seus clients depèn tant dels serveis que ofereix com de l'entorn en què es troba. Com s'ha dit sovint "un hotel de quatre estrelles necessita un entorn de quatre estrelles". Aquests atributs que configuren l'entorn són complementaris a l'oferta privada dels serveis hotelers i són essencials a l'hora de definir les opcions de comercialització, ja que sembla raonable que diferències en les dotacions de serveis públics, capital natural i imatge de la localitat generaran diferències en els preus d'hotels que altrament són idèntics. A la següent etapa s'estudia la situació financera a la qual s'enfronten els municipis a l'hora de proveir els béns i serveis públics, especialment en el cas de les localitats amb forta implantació de l'activitat turística. L'objectiu d'aquest estudi és doble. Primer, realitzar una anàlisi i un diagnòstic del finançament als municipis turístics i, segon, discutir diferents vies de millora. En una primera part s'exposa el marc que cal tenir en compte a l'hora de considerar les qüestions de provisió de serveis públics i els consegüents aspectes pressupostaris. Després es presenta un model estilitzat de provisió de béns públics i d'estructura pressupostària que explicita, amb la intenció de portar a terme l'anàlisi economètrica, les interrelacions rellevants entre provisió de serveis públics, ingressos fiscals i despeses. Tot seguit es presenten les dades que han de servir per a una anàlisi empírica que té dues vessants. Primer, estudiar si realment els municipis amb un fort pes de l'activitat turística presenten diferències en l'àmbit pressupostari i, segon, concretar quantificar en què consisteixen i de què depenen les diferències. El sisè apartat tracta la complementarietat entre béns i serveis públics des d'un marc normatiu, posant de manifest els aspectes que ha de tenir en compte un municipi turístic en les qüestions de provisió i finançament dels béns públics i que fan que tingui un comportament diferent d'un municipi no turístic. El penúltim apartat del treball inclou la discussió i l'avaluació d'algunes propostes correctores dels problemes detectats a l'anàlisi estadística i economètrica. El treball conclou amb un resum de les principals conclusions. La tesi conclou amb una discussió dels resultats obtinguts.
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La parròquia, poc valorada per la historiografia medieval, fou una la institució fonamental per a l'ordenació de la societat rural del bisbat de Girona entre els segles X i XIV. Constituïa un territori ben delimitat, els habitants del qual rebien els sagraments eclesiàstics dels clergues que regien l'església i, a través de l'obreria i dels obrers, participaven en la gestió del temple i de la seva economia. La parròquia va incidir directament en l'ordenació del poblament rural a través tant dels nuclis eclesials o "celleres" com dels masos dispersos pel terme d'una parròquia. A més, la parròquia era una important font de rendes: a través de la documentació generada pel bisbe de Girona, el delme era una renda en mans, sobretot, de senyors feudals, cavallers i importants institucions eclesiàstiques; els clergues parroquials només rebien les primícies i altres drets de menor valor. Finalment, la parròquia contribuí enormement a la configuració de les comunitats rurals de bona part del bisbat de Girona.
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No presente artigo é analisada a componente económica (conhecida por preço de venda ao público antes de impostos) e a componente fiscal dos preços de venda ao público da gasolina e do gasóleo, visando determinar qual delas exerceu maior influência na formação dos mesmos. O estudo incidiu sobre os preços de venda ao público praticados na segunda semana do mês de Maio dos anos compreendidos entre 2002 e 2009. Para o ano de 2010 foram considerados os preços praticados na primeira semana de Fevereiro. Para base geográfica do estudo foram seleccionados os mercados dos seguintes países do sul da Europa: Portugal, Espanha, Itália e França.Concluiu-se que nos quatro países considerados a componente económica teve uma evolução semelhante, enquanto a componente fiscal (Imposto Especial sobre o Consumo e Imposto sobre o Valor Acrescentado) apresentou divergências que reflectem as politicas fiscais seguidas por cada país. Por sua vez, as políticas fiscais seguidas foram determinadas pela maior ou menor necessidade de cada país de obter receitas fiscais.
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Contents • Overview of the airport business • Economic characteristics • Airport business segments • Airport revenues • Airport costs • Conclusions
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RESUMO: A Marca de um País também vende. A imagem de um País é nos dias de hoje um activo muito importante para a sua economia. Uma marca é uma promessa feita ao consumidor, é o ponto de referência de todas as impressões, positivas e negativas adquiridas ao longo do tempo. O Marketing é a ferramenta que deverá percepcionar, estudar e apresentar factores de diferenciação, mostrar e convencer os consumidores das qualidades de um produto ou serviço. A realidade impõe uma atenção especial ao tema e a Marca Portugal teve um boom de programas de desenvolvimento e de promoção a partir dos anos 90 do séc. XX. O responsável pela gestão da Marca Portugal é o Governo, através da AICEP, Agência para o Investimento e Comércio Externo de Portugal, que tem como missão aumentar a notoriedade de Portugal, dinamizando o investimento estruturante e a internacionalização das empresas, criando condições competitivas e estimulando a exportação no Mercado Global, diversificando a oferta dos produtos e os Países de Destino. A falta de estratégia e os planos mal sucedidos, são alguns dos erros apontados à gestão da Marca Portugal, mas é determinante assumir claramente que a assumpção da Marca e o seu Reposicionamento é um vector estratégico para o desenvolvimento do País. Portugal tem boas referências, na indústria, nos serviços, tem produto, que podem ajudar a promover a imagem global de Portugal e contribuir para o aumento das receitas, seja das exportações, do Turismo ou do Investimento Estrangeiro. Portugal precisa de um Plano de Marketing e de uma entidade gestora de Marca, que garanta uma gestão eficaz da Marca Portugal, integrada e articulada com todos os produtos e serviços estratégicos para a exportação ou para o consumo interno. Esta dissertação apresenta um Modelo de Reposicionamento da Marca Portugal que agrega todos os pontos positivos que Portugal possui, como, a sua capacidade de vendas, o seu potencial para se investir, o que há para ser visitado, e desenvolve um programa sério e transversal que promova Portugal no estrangeiro e que atraia investidores e visitantes. ABSTRACT: The Brand of a Nation also sells. The image of a country is, nowadays, an important asset for its economy. A brand is a promise made to the consumer; it is the reference point for all impressions, positive and negative acquired over time. Marketing is the tool that must perceive, study and present differentiation factors, must show and convince consumers about the qualities of a product or service. Reality demands a special attention to this topic and the Portugal Brand experienced a development and promotion program boom since the 20th Century 90’s. Currently, the figure in charge of the management of the Portugal Brand is the Government, through AICEP, whose mission is to increase the notoriety of Portugal, captivating structural investment and the internationalization of enterprises, mainly small and medium businesses, creating competitive conditions and stimulating exports to the Global Market, diversifying product offer and Destination Countries. Some errors have been pointed out in the management of the Portugal Brand, such as lack of strategy and unsuccessful plans, but it is imperative to irrevocably understand that Brand assumption and its Repositioning is a strategic vector for the development of the Country. Portugal has good references, either in industry, or services, has product, that help promoting Portugal’s global image and contributing to an increase in revenues, either in exports, Tourism or Direct Investment. Portugal needs a Marketing Plan and a Brand management entity, such as a Brand strategic executive council, to ensure an effective management of the Portugal Brand, integrated and articulated with all the products and services flagged as strategic assets for exportation or domestic use. This thesis presents a Repositioning Model of the Portugal Brand that aggregates all positive aspects that Portugal has, such as sale capacity, potential for investment, lots of places to visit, and develops a serious and transversal program to promote Portugal abroad and to attract investors and visitors alike.
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Under the bond scheme, a pre-determined series of payments would compensate farmers for lost revenues resulting from policy change. Unlike the Single Payment Scheme, payments would be fully decoupled: recipients would not have to retain farmland, or remain in agriculture. If vested in a paper asset, the guaranteed, unencumbered, income stream would be similar to that from a government bond. Recipients could exchange this for a capital sum reflecting the net present value of future payments, and reinvest in other business ventures, either on- or offfarm.With a finite, declining flow of payments, budget expenditure would reduce, releasing funds for other uses.
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This article critically examines the challenges that come with implementing the Extractive Industries Transparency Initiative (EITI)a policy mechanism marketed by donors and Western governments as a key to facilitating economic improvement in resource-rich developing countriesin sub-Saharan Africa. The forces behind the EITI contest that impoverished institutions, the embezzlement of petroleum and/or mineral revenues, and a lack of transparency are the chief reasons why resource-rich sub-Saharan Africa is underperforming economically, and that implementation of the EITI, with its foundation of good governance, will help address these problems. The position here, however, is that the task is by no means straightforward: that the EITI is not necessarily a blueprint for facilitating good governance in the region's resource-rich countries. It is concluded that the EITI is a policy mechanism that could prove to be effective with significant institutional change in host African countries but, on its own, it is incapable of reducing corruption and mobilizing citizens to hold government officials accountable for hoarding profits from extractive industry operations.
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The continuing importance of blue denim maintains indigo as an important vat dye industrially. In this review, we examine the various methods that have been used in the past and are currently used to reduce and dissolve indigo for dyeing. We discuss recent insights into the bacterial fermentation technology, the advantages and disadvantages of the direct chemical methods that have predominated for the last century and potentially cleaner technologies of catalytic hydrogenation and electrochemistry, which are becoming increasingly important. With considerations of environmental impact high on the dyeing industry's agenda, we also discuss the developments that have led to the production of pre-reduced indigo.
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Libya with its strategic location and natural resources stands as a crucial link between the Arab world, Europe, and Africa. The people of Libya have an optimistic outlook with regard to the Libyan economy after the suspension of the United Nations sanctions in 1999 that had been imposed on Libya in 1992, as well as the recent emphasis on privatization from the government. Since then, local and foreign investors have been encouraged to take a more prominent role in order to help privatize some of the state run-industries; the attention to privatization is aimed to help Libya’s economic growth and reduce its heavy dependency on oil revenues. Considering the economic situation, Libya is a rich country. However, it needs to modernize, it needs more and better infrastructure, it needs non-oil based financing, furthermore, it needs to develop a financial model for development and investment from the private sector. Although the Libyan government is working on the improvement of the business environment to make it more attractive for foreign investors in a way to move towards privatization, they have ignored some of the challenges that privatization will be facing in Libya. Privatization can not be implemented overnight. They have taken this for granted without careful consideration of its challenges. This paper attempts to investigate and discuss the challenges that need to be taken into account before privatization of infrastructure projects can be introduced in Libya. This paper is based on interviews with senior technical officials in the government.
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Optical characteristics of stirred curd were simultaneously monitored during syneresis in a 10-L cheese vat using computer vision and colorimetric measurements. Curd syneresis kinetic conditions were varied using 2 levels of milk pH (6.0 and 6.5) and 2 agitation speeds (12.1 and 27.2 rpm). Measured optical parameters were compared with gravimetric measurements of syneresis, taken simultaneously. The results showed that computer vision and colorimeter measurements have potential for monitoring syneresis. The 2 different phases, curd and whey, were distinguished by means of color differences. As syneresis progressed, the backscattered light became increasingly yellow in hue for circa 20 min for the higher stirring speed and circa 30 min for the lower stirring speed. Syneresis-related gravimetric measurements of importance to cheese making (e.g., curd moisture content, total solids in whey, and yield of whey) correlated significantly with computer vision and colorimetric measurements..
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The potential of visible-near infrared spectra, obtained using a light backscatter sensor, in conjunction with chemometrics, to predict curd moisture and whey fat content in a cheese vat was examined. A three-factor (renneting temperature, calcium chloride, cutting time), central composite design was carried out in triplicate. Spectra (300–1,100 nm) of the product in the cheese vat were captured during syneresis using a prototype light backscatter sensor. Stirring followed upon cutting the gel, and samples of curd and whey were removed at 10 min intervals and analyzed for curd moisture and whey fat content. Spectral data were used to develop models for predicting curd moisture and whey fat contents using partial least squares regression. Subjecting the spectral data set to Jack-knifing improved the accuracy of the models. The whey fat models (R = 0.91, 0.95) and curd moisture model (R = 0.86, 0.89) provided good and approximate predictions, respectively. Visible-near infrared spectroscopy was found to have potential for the prediction of important syneresis indices in stirred cheese vats.