Swedbank är ett skräckexempel : Swedbank is a terrible example

Debattartikel

O patrocínio esportivo como um veículo de marketing

Tendo em vista a falta de profissionalismocom que o esporte é gerido no país, bem como a indefinição por parte do patrocinador dos benefícios específicos e mensuráveis que o evento pode lhe render, grande parte das empresas patrocinadoras não tem idéia do retorno sobre o investimento em patrocínio, justificando-os apenas com benefícios genéricos como aumento do reconhecimento de marca, "goodwill", etc. O objetivo principal do estudo é tentar contribuir de alguma forma com a profissionalização do patrocínio esportivo, através de roteiros que auxiliem na clara definição de objetivos e responsabilidades de cada parte envolvida nesta parceria.

O ágio e a Lei 12.793: a independência entre as partes e o valor justo dos ativos

Esta monografia analisa três das principais alterações ao instituto do ágio trazidas pela Lei nº 12.973, de 2014. Estudou-se neste trabalho, especialmente: (i) a alteração na contabilização do ágio; (ii) a obrigatoriedade de elaboração de laudo de avaliação para validade do ágio por perspectiva de rentabilidade futura; e (iii) a necessidade de “não dependência” entre as partes envolvidas na operação. Para elaboração deste estudo foi realizada uma resumida análise histórica do instituto do ágio no Brasil, atentando para os conceitos, critérios e requisitos para o surgimento deste instituto no plano do direito tributário e das ciências contábeis. Concluiu-se que as modificações na contabilização do ágio implementadas pela Lei nº 12.973, de 2014, tendem a diminuir o valor do ágio gerado nas operações de fusões e aquisições e de reorganização societária, reduzindo os incentivos tributários para realização destas operações. Além disso, no tocante à elaboração de laudo de avaliação concluiu-se que a medida garante aos contribuintes maior segurança jurídica, apesar de tornar a operação mais custosa. Por fim, em relação à obrigatoriedade de “não dependência” entre as partes envolvidas na operação, entendeu-se que esta regra extingue a ágio decorrente de operações entre sociedades pertencentes ao mesmo grupo econômico ou entre partes relacionadas. Diante da importância das alterações trazidas com a Lei nº 12.973, de 2014, recomenda-se que a doutrina e a jurisprudência aprofundem os estudos sobre o tema.

A informática como uma ferramenta de apoio a inclusão do deficiente visual

An inclusive environment has its foundations in the belief that all people are entitled to participate, to live as normal a life as possible, without discrimination, especially in education. This is to ensure equal opportunities. For individuals with special needs, the use of computers and digital materials is not an alternative, but one of the only forms of access to information. For the visually impaired, they start from the beginning to enter the university, through the selection processes, not always accessible. For those who can, other difficulties arise, undermining the initial enthusiasm and generating a large rate of dropouts. In most cases, these students will depend on the goodwill of colleagues and volunteers for the reading of texts in the basic literature of the disciplines studied. The high cost of technology assisted allied to a lack of resources and knowledge of curricular adaptations, prevents many teachers help these students in an appropriate manner. This thesis seeks to contribute to the inclusion of the visually impaired student pointing alternatives that can help in caring education. The research was conducted specifically for the doctorate during the period 2001 to 2006, the cities of Natal, Salvador and Curitiba, and is based mainly on the methodology of action research. The objective was the construction of Virtual Teaching Support Center , structured in a Web portal that can serve as a resource to help support teachers, staff and other users concerned with the process of inclusion of people with needs special education, with the goal of assimilation of educational opportunities, with the support of resources and methods. The inclusion is for everyone because we are all different

O problema da motivação moral na fundamentação da metafísica dos costumes

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

O professor-colaborador no estágio curricular supervisionado em educação física: perfil, papel e potencialidades

Pós-graduação em Ciências da Motricidade - IBRC

Populações ribeirinhas e educação do campo: análise das diretrizes educacionais do município de Belém-PA, no período de 2005-2012

As populações ribeirinhas apresentam especificidades sociais, econômicas, culturais e ambientais. Qualquer política voltada às demandas educacionais dessas populações precisa partir da compreensão do seu modo de vida. Objetiva-se nesta dissertação analisar as Diretrizes Educacionais para as populações ribeirinhas de Belém, as quais foram propostas pela Secretaria Municipal de Educação (SEMEC) no período de 2005-2012. A questão de pesquisa buscou indagar se essas diretrizes educacionais constituíram-se em uma política de educação e qual a relação delas com a Política de Educação do Campo. Metodologicamente, optou-se pela pesquisa de cunho qualitativo, com contribuições de elementos do método dialético. Nesta perspectiva, foram realizadas entrevistas, observações in loco e registros fotográficos com base em um caso específico: a Unidade Pedagógica Maria Clemildes dos Santos, localizada na comunidade ribeirinha do Caruaru na Ilha do Mosqueiro, em Belém do Pará. A pesquisa foi precedida de levantamento e análise bibliográfico-documental acerca do tema e da realidade/objeto de discussão. Com base no emergente paradigma da Educação do Campo constatou-se que as diretrizes analisadas não se traduziram em políticas públicas para a população ribeirinha, mas se constituíram em ações de governo pouco efetivas para a realidade dessas populações e estiveram à mercê da boa vontade dos governantes, uma vez que faltou a participação popular na elaboração e gestão dessas ações, assim como a ausência de normatização. Para romper com esse fato, é necessário que a SEMEC efetive uma Política Pública de Educação que seja capaz de pensar uma educação a partir da identidade e da realidade ribeirinha em direção do que propõe a Política de Educação do Campo. O que segue são aprofundamentos acerca da temática levantada no contexto da realidade selecionada para estudo.

The Protection and Promotion of Cultural Diversity at the International Level

The Convention on the Protection and Promotion of the Diversity of Cultural Expressions, adopted under the auspices of the United Nations Educational, Cultural and Scientific Organization (UNESCO) in 2005, entered into force on 18 March 2007 after an incredibly swift ratification process. The Convention is the culmination of multiple-track efforts that spread over many years with the objective of providing a binding instrument for the protection and promotion of cultural diversity at the international level. These efforts, admirable as they may be, are not however isolated undertakings of goodwill, but a reaction to economic globalisation, whose advancement has been significantly furthered by the emergence of enforceable multilateral trade rules. These very rules, whose bearer is the World Trade Organization (WTO), have been perceived as the antipode to "culture" and have commanded the formulation of counteracting norms that may sufficiently "protect" and "promote" it. Against this backdrop of institutional tension and fragmentation, the present chapter explicates the emergence of the concept of cultural diversity on the international policy- and law-making scene and its legal dimensions given by the new UNESCO Convention. It critically analyses the Convention's provisions, in particular the rights and obligations of the State Parties, and asks whether indeed the UNESCO Convention provides a sufficient and appropriate basis for the protection and promotion of a thriving and diverse cultural environment.

Diseño de instrumentos para configurar una política industrial en España basada en los postulados de la economía evolutiva

La evidencia empírica aplicada a países de cierto tamaño y desarrollo económico, muestra que existe una relación directa y positiva entre la intensidad de la industria manufacturera, medida como porcentaje de su PIB, y ciertas variables económicas como, el crecimiento, el desempleo y la balanza exterior de bienes y servicios. En el caso de esta última, se verifica empíricamente, que los países con una proporción de actividad manufacturera inferior al 20%, tienen una marcada tendencia a presentar déficits crónicos de balanza de bienes y servicios, lo que conduce a persistentes déficits por cuenta corriente, al ser el primer déficit el principal componente del segundo. Esto trae consigo un continuado incremento del endeudamiento externo que no cesa, y que terminará en algún momento por desequilibrar el conjunto de la economía de los países con esos déficits crónicos. Las anteriores conclusiones, abren una vía de orientación de la política económica, que tiene como objetivo la promoción de la industria manufacturera de cada país. Y esto es un hecho ya en 2014. Países relevantes, como Alemania o Francia en la UE, incluso los EEUU y últimamente el Reino Unido, y por supuesto países del área asiática como Japón, Corea del Sur y China, llevan años promoviendo su industria manufacturera. Resulta significativo, que el debate ideológico sobre la bondad de la aplicación política industrial por parte de los gobiernos, frente a las teorías liberales de mantener a los poderes públicos lejos de ese tipo de actividades, haya dado paso a un modelo generalizado de corte más bien horizontal, donde los países casi sin excepciones apoyan el desarrollo de sus empresas con numerosos instrumentos, que van bastante más lejos de los habituales de I+D. Se valora por tanto, la industria manufacturera como algo vital para el equilibrio económico. Incluso la UE, defensora durante décadas de la no intervención de los diferentes Estados miembros en actividades de promoción industrial más allá del apoyo a las actividades de I+D, realiza un giro copernicano, que termina en 2012 proclamando que la industria manufacturera es vital para el equilibrio económico de la UE, que hay que promoverla, e incluso marca un objetivo, precisamente del 20%, como contribución manufacturera a su PIB. Es decir, se da por asumido que los servicios no son un sustituto indefinido de la industria y que por tanto tienen un límite, lo que se contrapone frontalmente contra la anterior creencia de que el aumento de la participación de los servicios en la economía, no solo era bueno, sino un síntoma de desarrollo. Esta premisa ya ha dejado de ser cierta para esos y otros países. En cambio, en España nada de esto sucede en las dos últimas décadas, sino que la industria manufacturera no recibe especial atención de los poderes públicos y se desliza en una pendiente de disminución de su contribución al PIB, que incluso se acelera con la crisis económica que comienza en 2007, hasta alcanzar cifras del orden del 12% del PIB en 2013. La política económica que se aplica es la de la deflación de costes, con los efectos consecuentes sobre los salarios y sobre la capacidad de la economía de generar riqueza. Se apuesta por un modelo de mano de obra barata, que recuerda al de los años 60. Como indicador relevante de esta situación, lo que exporta la industria manufacturera española, no ha ganado en contenido tecnológico en los últimos quince años. Esta situación se ve empeorada por un hecho significativo adicional, y es que casi el 40% de las ventas de la industria manufacturera española provienen de empresas de propiedad extranjera, con lo que eso supone por una parte de dependencia tecnológica del exterior como en el caso del automóvil, y de incertidumbre sobre su futuro, al estar basadas en el mantenimiento en el futuro de una mano de obra barata, que frenará que los españoles que trabajan en esas empresas, progresen económicamente. La propuesta de esta Tesis, es en cambio apostar por un modelo de crecimiento para España que tenga como uno de sus pilares el desarrollo de una industria manufacturera sólida y con cada vez mayor contenido tecnológico. Para ello, se propone un Plan de política industrial, donde se incluye la creación de actores impulsores de este plan, que deben ser del máximo nivel político. Si los diferentes gobiernos no entienden y asumen esta necesidad de apoyo a la industria a largo plazo e independiente de los cambios políticos, no será posible llevar a cabo este Plan. Para su puesta en marcha, se propone la creación o refuerzo de numerosos instrumentos de apoyo a la industria manufacturera de carácter fundamentalmente horizontal que van mucho más allá de los habituales del I+D, y que en varios casos, tienen una clara semejanza con otros existentes ya en otros países desarrollados desde hace años. La promoción de la industria manufacturera necesita nuevos instrumentos, como una financiación a largo plazo para las empresas, una promoción ordenada y eficaz de la actividad internacional de las empresas exportadoras, la mayoría de las cuales exportan productos manufacturados, una educación y formación profesional que esté alineada con estos objetivos, unos instrumentos que apoyen en especial el desarrollo la industria manufacturera, o la participación minoritaria pero significativa, del Estado en empresas españolas pertenecientes a sectores estratégicos entre otros. En resumen, esta Tesis propone una alternativa de política económica radicalmente diferente a la de dejar la industria manufacturera española a su suerte, y basar el futuro económico de España en una mano de obra barata. ABSTRACT The empirical evidence, applied to countries of certain size and economic development, shows that there exists a direct and positive relationship between industrial manufacturing activity, measured as a percentage of GDP, and certain economic variables, such as growth, unemployment and the foreign balance of trade. In the case of the latter, it is verified empirically that the countries with a percentage of manufacturing activity below 20% have a marked tendency for chronic deficits of the balance of trade, leading to persistent deficits in the current account, being that the former deficit is the main component of the latter. This brings about a continued increase in foreign debt that does not cease, and that will end at some point by disrupting the economy of the countries with these chronic deficits. The previous conclusions open the way to a new direction for economic policy, which promotes industrial manufacturing in each country. This is already a fact in 2014. Relevant countries, such as Germany or France in the EU, even the US and ultimately the UK, and of course countries of East Asia such as Japan, South Korea and China, have been promoting their industrial manufacturing for years. It becomes significant that the ideological debate about the goodwill of the application of industrial policy by governments, against liberal theories that maintain public powers far from these kinds of activities, has taken a step towards a horizontal-cut generalized model, where countries, with almost no exception, rely on various instruments to develop their companies that go much further than the usual R&D. Industrial manufacture is therefore valued as vital for economic stability. Even the EU, proponent for decades of non-intervention policy that goes beyond R&D, has gone full circle, ending in 2012 by proclaiming that industrial manufacture is vital for the economic stability of the EU, that it must be promoted. They even mark precisely 20% as an objective for manufacturing as a percentage of GDP. In other words, it is a given that services are not an indefinite substitute for industry, and that therefore it has a limit as such. This rejects the notion that the increase in services at the cost of manufacture is not only healthy, but is also a symptom of development. This premise is no longer true for these and other countries. On the other hand, none of this happens in Spain, where industrial manufacture receives no special attention from the public authorities, and it slides on a downward slope of percentage contribution to GDP, which accelerates the economic crisis that begins in 2007, until manufacture reaches values of around 12% of GDP in 2013. The economic policy applied is that of cost deflation, with consequential effects on wages and the capacity of the economy to generate wealth. A model is proposed for cheaper labor, akin to that of the 1960s. As a relevant indicator of this situation, manufacturing exports from Spain have not grown technologically in the last 15 years. The situation is made worse by another significant fact: almost 40% of sales of the manufacturing industry originate from companies of foreign origin, which supposes on one hand a technological dependence on foreign countries, such as in the case of the automotive industry, and on the other hand uncertainty in its future, being that they are based on maintaining cheap labor in the future, which will slow economic progress of Spaniards working in these companies. The proposition of this Thesis is to bet on a growth model for Spain that has as one of its pillars the development of a solid manufacturing industry, with increasing technological content. For this, an industrial policy plan is proposed, which includes the creation of driving agents for this plan, which must be of maximum political level. If the various governments don’t understand and assume this necessity for support of industry in the long term, independent of political change, this plan will not be accomplished. To start it, the creation or reinforcement of numerous instruments to promote the manufacturing activities are proposed, with a fundamentally horizontal nature that goes far beyond the usual R&D, and that, in several cases, have a clear similarity with others existing in other countries, having been developed for years. The promotion of the manufacturing industry needs new instruments, such as the long-term financing of companies, an orderly and efficient promotion of international activity of exporting companies, the most of which export manufactured goods, education and professional training which is in tune with these objectives, some instruments which support in particular the development of the manufacturing industry, or the minor yet significant participation of the State in Spanish companies belonging to strategic sectors, among others. In summary, this Thesis proposes an different alternative to the economic policy of leaving the manufacturing industry of Spain to its chances, and to base the economic future of Spain on a cheaper labor force.

Will the readmission agreement bring the EU and Turkey together or pull them apart? CEPS Commentary, 4 February 2014

Following a period when EU-Turkish relations have not been particularly close, the readmission agreement signed in December 2013 by the Home Affairs Commissioner Cecilia Malmstrom and the Turkish Minister of Foreign Affairs Ahmet Davutoglu could help inject some sorely needed goodwill and trust into the relationship. Yet, as pointed out in this commentary, there is always the risk that the challenges faced in the actual implementation of the agreement will aggravate the relationship.

The Revolution that never was. Five years of 'Orange' Ukraine. OSW Point of View (Policy Brief), November 2009

On the fifth anniversary of the Orange Revolution and in the final period of the presidency of Viktor Yushchenko, who then embodied the hopes for state reform, a tentative assessment of the situation in Ukraine is appropriate. Did the revolutionary social upheaval bear revolutionary fruit? Have democratic mechanisms strengthened? Has the post-Soviet oligarchic state model been overcome? Has media freedom expanded? Has there been any progress with regard to economic transformation? Has integration with the European structures materialised? Five years on, what remains of the hopes of millions of Ukrainians and of the goodwill of the international community?

America & Europe, and other essays,

Also published as part of the author's The prospects of democracy, and other essays, London, 1929.

The UK MPharm (2) - Do we over assess?

Introduction-The pace of structural change in the UK health economies, the new focus on regulation and the breaking down of professional boundaries means that the Royal Pharmaceutical Society of Great Britain (RPSGB) has to continually review the scope, range and outputs of education provided by schools of pharmacy (SOPs). In SOPs, the focus is on equipping students with the knowledge, skills and attitudes necessary to successfully engage with the pre-registration year. The aim of this study [1] was to map current programmes and undergraduate experiences to inform the RPSGB debate. The specific objectives of this paper are to describe elements of the survey of final year undergraduates, to explore student opinions and experiences of their workload, teaching, learning and assessment. Material and methods-The three main research techniques were: (1) quantitative course document review, (2) qualitative staff interview and (3) quantitative student self completion survey. The questions in the survey were based on findings from exploratory focus group work with BPSA (British Pharmaceutical Students’ Association) members and were designed to ascertain if views expressed in the focus groups on the volume and format of assessments were held by the general student cohort. The student self completion questionnaire consisting of 31 questions, was administered in 2005 to all (n=1847) final year undergraduates, using a pragmatic mixture of methods. The sample was 15 SOPs within the UK (1 SOP opted out). The total response rate was 50.62% (n=935): it varied by SOP from 14.42% to 84.62%. The survey data were analysed (n=741) using SPSS, excluding non-UK students who may have undertaken part of their studies within a non-UK university. Results and discussion • 76% (n=562) respondents considered that the amount of formal assessment was about right, 21% (n=158) thought it was too much. • There was agreement that the MPharm seems to have more assessment than other courses, with 63% (n=463) strongly agreeing or agreeing. • The majority considered the balance between examinations and coursework was about right (67%, n=498), with 27% (n=198) agreeing that the balance was too far weighted towards examinations. • 57% (n=421) agreed that the focus of MPharm assessment was too much towards memorised knowledge, 40% (n=290) that it was about right. • 78% (n= 575) agreed with the statement “Assessments don’t measure the skills for being a pharmacist they just measure your knowledge base”. Only 10% (n=77) disagreed. • Similarly 49% (n=358) disagreed with, and 35% (n=256) were not sure about the statement “I consider that the assessments used in the MPharm course adequately measure the skills necessary to be a pharmacist”. Only 17% (n=124) agreed. Experience from this study shows the difficulty of administering survey instruments through UK Schools of Pharmacy. It is heavily dependent on timing, goodwill and finding the right person. The variability of the response rate between SOPs precluded any detailed analysis by School. Nevertheless, there are some interesting results. Issues raised in the exploratory focus group work about amount of assessment and over reliance on knowledge have been confirmed. There is a real debate to be had about the extent to which the undergraduate course, which must instil scientific knowledge, can provide students with the requisite qualities, skills, attitudes and behaviour that are more easily acquired in the pre-registration year. References [1] Wilson K, Jesson J, Langley C, Clarke L, Hatfield K. MPharm Programmes: Where are we now? Report commissioned by the Pharmacy Practice Research Trust., 2005.

A gazdaságpolitikai döntéshozatal nemzetek fölötti centralizációja és a közösségi gazdaságtan. Az adóverseny elméletének néhány tanulsága (Supranational centralization of economic policy-making and community economics: some lessons from the theory of tax competition)

Mennyiben képes jelenleg a közösségi gazdaságtan az adópolitikák nemzetek fölötti centralizációjára vonatkozó politikai döntések megalapozására? Válaszunk röviden az lesz, hogy a közösségi gazdaságtan főárama - noha számos releváns gazdasági és politikai tényező hatását sikeresen elemzi - jelenleg nem kínál kielégítőnek tekinthető döntési kritériumokat a döntéshozók számára. Ennek oka, hogy központi szerepet játszik benne egy, a modellek szempontjából exogén és a közgazdasági elmélettől idegen tényező: a kormányzatok jóindulatára, pontosabban annak mértékére vonatkozó premissza. Tanulmányunk az adóverseny fiskális föderalista elméletét vizsgálja, és megpróbál általánosabb szinten is a közszektor gazdaságelméletének jelenlegi állapotára, valamint továbbfejlesztésére vonatkozó tanulságokat levonni. A kiutat az elméleti zsákutcából a kormányzati működés és döntéshozatal, valamint a kívánatos gazdaságpolitikai döntések elméletének összekapcsolása jelentheti. Erre megtörténtek az első kísérletek, de a szisztematikus és átfogó elemzés egyelőre várat magára. / === / How far can community economics provide a basis for political decision-making on supranational centralization of taxation policies? The short answer here will be that although the mainstream of community economics succeeds in analysing many relevant economic and political factors, it fails at present to provide satisfactory criteria for decisionmakers. This is because a central role is played in it by a factor exogenous to the models and alien to economic theory: the premise of the measure of goodwill from governments. The study examines the fiscal federalist theory of tax competition. It tries to draw conclusions, on a more general level, about the present state of the economic theory of the public sector and future development of it. The way out of the theoretical blind alley could be to link the theories of government operation and decision-making and of desirable economic-policy decision-making. The first attempts to do so have been made, but a systematic and comprehensive analysis is still awaited.