984 resultados para Reasonable profits


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Making more money involves more than targeting new customer segments and offering new services.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

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En 2007, le Premier ministre du Québec, monsieur Jean Charest, a établi la Commission de consultation sur les pratiques d’accommodement reliées aux différences culturelles afin de donner suite aux conflits émanant des différences ethniques et culturelles. La commission a pour mandat de dresser le bilan des pratiques d’accommodement au Québec, d’analyser la problématique, de consulter la population et de formuler des recommandations au gouvernement afin d’assurer la conformité des pratiques d’accommodement avec les valeurs de la société québécoise. En premier lieu, ce mémoire démontrera que deux facteurs, dont l’évolution de l’identité de la majorité francophone et l’évolution des pays d’origine des immigrants, ont contribué à un malaise de gestion de la diversité et, par conséquent, ont rendu l’établissement de la commission pertinent. En deuxième lieu, m’appuyant sur une revue de la méthodologie, des conclusions et des recommandations de la commission, ainsi que la réplique du Ministère de l’Immigration et des Communautés culturelles, je vais illustrer que, malgré un mandat pertinent et achevé, la réponse gouvernementale fut inadéquate. Finalement, je démontrerai que les modèles de gestion de diversité soutenus par le rapport de la Commission, la laïcité inclusive et l’interculturalisme, sont des aspects nécessaires de la gestion de la diversité. Cependant, ils en découlent des philosophies politiques de neutralisme et pluralisme dont la force et le compromis en sont les buts. Je crois que le Québec peut être meilleur gestionnaire de sa diversité et peut obtenir de vraies réconciliations en prônant la conversation; une approche patriotique de la gestion de diversité.

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Establishing the pattern of crime is fundamental for the successful investigation ofinternational crimes (genocide, war crimes, and crimes against humanity). A patternof crime is the aggregate of multiple incidents that share common features related tothe victims, the perpetrators, and the modus operandi. Pattern evidence and analysishave been used successfully, mainly in the investigation of large-scale killings, destruction,and displacement; the use for sexual violence charges has been remarkablymore limited. There is a need to overcome this gap by setting proper methods of datacollection and analysis. At the level of evidence collection, under-reporting should beaddressed through victimization surveys or secondary analysis of data available fromdifferent sources. At the level of analysis, the available evidence needs to be subject toimpartial examination beyond the pre-conceptions of the conflict parties and advocacygroups, in compliance with scientific standards for quantitative, qualitative, andGIS (Geographic Information Systems)methods. Reviewing the different investigativeexperiences and jurisprudence will help to set the right methodology and contribute mostefficiently to putting an end to the impunity regarding sexual crimes.

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The aim of this paper is to stimulate discussion about how Chinese construction and professional service companies can best equip themselves and grow sustainably and profitably in a rapidly changing world. It identifies some of the issues and risks faced by Chinese construction and professional service companies operating domestically and overseas. China has experienced a period of rapid economic growth which is also reflected in the annual construction output. China’s population is the largest in the world, but the demographic profile is changing with an ageing population and a changing dependency ratio. The population is urbanising at a fast rate, putting pressure on housing, and infrastructure. The government must plan for the future and the construction sector must be involved in that planning. The paper considers the drivers shaping China’s construction market, how companies are responding by embracing change and internationalising by seeking to exploit their skills overseas. The drivers are globalisation, urbanisation, demographic change, sustainability, safety and health, and the evolution of professional services as a core part of construction activity. Clients/owners are driving change by demanding more certainty and more sustainable projects.

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Schools in England (as elsewhere in Europe) have a duty to promote equality for disabled people and make reasonable adjustments for disabled children. There is, however, a degree of uncertainty about how well-placed parents are addressed to use the legislation to ensure their child’s needs. This paper presents data drawn from a national questionnaire designed for schools to use to identify their disabled pupils and examines, in detail, parental responses to a question on the kinds of support their child finds helpful in offsetting any difficulties they experience. It illustrates the complex and varied nature of the ‘reasonable adjustments’ that are required and an overriding sense that need to be underpinned by the values of a responsive child-centred approach, one that recognises that parents’ knowledge and understanding of their child are important. Schools need to have in place the two-way communication process that supports them in ‘knowing’ about the visible and invisible challenges that pupils with difficulties and disabilities face in participating in school life.

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Profit, embezzlement, restitution. The role of the traitants in the Nine Years War and Chamillart’s tax on financial benefits The aim of this article is to revisit the question of the financiers in Old Regime France. It starts with an analysis of the discourses about the financiers under the Absolute monarchy that underlines the complexity of their relationship with the government and the public. It then reviews the secondary literature and highlights the existence of competing historical interpretations (functional, political, utilitarian), which raise the question of their overall capacity to account for the role and impact of the financiers at different times. On this ground, the article focuses on a specific group of financiers, the so-called traitants d’affaires extraordinaires, during the Nine Years War. Further to a description of the specific role and scope of the activities of the various financiers responsible for helping the monarchy to raise the funds it needed to pay for its peace and wartime expenditure, the article examines the conditions and profits granted by the king in his contracts with the traitants whose services were hired for the purpose of selling royal offices in the public and advancing the revenue to the Treasury. It also explores the contractual arrangements of the companies established by the financiers to manage their operations as well as the rights and the responsibilities of their various stakeholders. These bases being laid, the article relies on the administrative correspondence relating to the traités during the Nine Years War to address a range of issues, in particular the extent to which these contracts, and other control procedures, were robust enough to deter fraud. The accounts of two traitants’ companies offer an opportunity to analyse and compare the structure of their income and expenditure (including the volume and cost of the promissory notes sold in the public to finance their payments to the Treasury), to explore the strategies of the contractors, to calculate their net profits and further discuss the problem of embezzlement. The article ends with the study of the context and debates which led to the introduction by finance minister Michel Chamillart, in 1700, of a shortfall tax on the financial profits of the gens d’affaires or traitants, the method used to determine its rate (50 % of the net benefits), its distribution among the various stakeholders (including the bailleurs de fonds or backers), and the related procedures. In total, the article argues that the relationship between the monarchy, society and the financiers under the Ancien Regime was not static and, therefore, suggests that the broad question of control and fraud must be examined against changing circumstances. With regard specifically to the Nine Years War, the article concludes that within the constraints of the Absolute monarchy, contractors offered valuable services by raising capital for the benefit of a king who ruled over a country which, at the time, was by far the wealthiest in Europe, and where ministers failed to foresee long wars of attrition and whose financial strategy was limited by the very existence of privilege. Overall, the traités were too costly to be a viable system of war financing. In these conditions, the substantial fortunes made by a handful of very successful traitants suffice to explain that the government easily gave in to public criticism against the wealth of the financiers and felt compelled, when peace resumed, to cancel the advantageous conditions offered in the treaties by taxing financial profits.