Special Tax Treatment as Trade Policy: A Database on Export Processing and Special Economic Zones

Many countries treat income generated via exports favourably, especially when production takes places in special zones known as export processing zones (EPZs). EPZs can be defined as specific, geographically defined zones or areas that are subject to special administration and that generally offer tax incentives, such as duty‐free imports when producing for export, exemption from other regulatory constraints linked to import for the domestic market, sometimes favourable treatment in terms of industrial regulation, and the streamlining of border clearing procedures. We describe a database of WTO Members that employ special economic zones as part of their industrial policy mix. This is based on WTO notification and monitoring through the WTO’s trade policy review mechanism (TPRM), supplemented with information from the ILO, World Bank, and primary sources. We also provide some rough analysis of the relationship between use of EPZs and the carbon intensity of exports, and relative levels of investment across countries with and without special zones.

Federally regulated institutional review boards: The aspects of a "model" IRB---Is the current system in need of a tune up or complete overhaul?

Institutional Review Boards (IRBs) are the primary gatekeepers for the protection of ethical standards of federally regulated research on human subjects in this country. This paper focuses on what general, broad measures that may be instituted or enhanced to exemplify a "model IRB". This is done by examining the current regulatory standards of federally regulated IRBs, not private or commercial boards, and how many of those standards have been found either inadequate or not generally understood or followed. The analysis includes suggestions on how to bring about changes in order to make the IRB process more efficient, less subject to litigation, and create standardized educational protocols for members. The paper also considers how to include better oversight for multi-center research, increased centralization of IRBs, utilization of Data Safety Monitoring Boards when necessary, payment for research protocol review, voluntary accreditation, and the institution of evaluation/quality assurance programs. ^ This is a policy study utilizing secondary analysis of publicly available data. Therefore, the research for this paper focuses on scholarly medical/legal journals, web information from the Department of Health and Human Services, Federal Drug Administration, and the Office of the Inspector General, Accreditation Programs, law review articles, and current regulations applicable to the relevant portions of the paper. ^ Two issues are found to be consistently cited by the literature as major concerns. One is a need for basic, standardized educational requirements across all IRBs and its members, and secondly, much stricter and more informed management of continuing research. There is no federally regulated formal education system currently in place for IRB members, except for certain NIH-based trials. Also, IRBs are not keeping up with research once a study has begun, and although regulated to do so, it does not appear to be a great priority. This is the area most in danger of increased litigation. Other issues such as voluntary accreditation and outcomes evaluation are slowing gaining steam as the processes are becoming more available and more sought after, such as JCAHO accrediting of hospitals. ^ Adopting the principles discussed in this paper should promote better use of a local IRBs time, money, and expertise for protecting the vulnerable population in their care. Without further improvements to the system, there is concern that private and commercial IRBs will attempt to create a monopoly on much of the clinical research in the future as they are not as heavily regulated and can therefore offer companies quicker and more convenient reviews. IRBs need to consider the advantages of charging for their unique and important services as a cost of doing business. More importantly, there must be a minimum standard of education for all IRB members in the area of the ethical standards of human research and a greater emphasis placed on the follow-up of ongoing research as this is the most critical time for study participants and may soon lead to the largest area for litigation. Additionally, there should be a centralized IRB for multi-site trials or a study website with important information affecting the trial in real time. There needs to be development of standards and metrics to assess the performance of the IRBs for quality assurance and outcome evaluations. The boards should not be content to run the business of human subjects' research without determining how well that function is actually being carried out. It is important that federally regulated IRBs provide excellence in human research and promote those values most important to the public at large.^

Toward a planning model for the peruvian university system as a competitive strategy.

University education in Peru is based on models of teacher-centered teaching and a conception of knowledge which is closed and static and under the dominance of an information model now overwhelmed by multiple factors hastened by international change. The worlds most prestigious universities have chosen cultural diversity as a sign of quality and are hence interested in the mobility of teachers and students through exchange and cooperation with foreign educational institutions. These universities respond more effectively to pressure from the international business sector, better satisfy training demands, introduce new information and communication technologies into education and research and have improved administration and management structures. While there is progress, the university system in Peru is a planning model defined "as a discipline that seeks to respond to the needs of an organization defined by new cultural and social models" (A. Cazorla, et al 2007).This paper studies the non-Euclidean thinking of planning and development of John Friedmann (2001). Based on the four domains of social practice, it proposes a planning model for Peruvian universities that meets international requirements.

Dinamismo de las rutinas organizativas: action research in New Holland

La investigación que presentamos propone un modelo para entender, primero, las rutinas interorganizativas que existen entre la empresa matriz y las empresas concesionarias. Segundo, investigar cómo mejorarlas. Y tercero, cómo introducir nuevos modelos de relación de forma ágil.

Espacios de aprendizaje en las comunidades de prácticas: el caso de las asociaciones de jóvenes arquitectos

Este estudio ha revisado la teoría sobre comunidades de prácticas y espacios de aprendizaje aplicado a la realidad de jóvenes profesionales que colaboran entre sí para adquirir experiencia y compartir su banco de ideas en concursos de obras. Estamos ante un caso en el que la profesión se está redefiniendo y cobran protagonismo las relaciones de aprendizaje y refuerzo mutuo. Nos hemos centrado en la revisión de casos de asociaciones de jóvenes arquitectos españoles, sería conveniente ir ampliado la muestra a otro tipo de profesiones.

Viabilidad de un centro tecnológico de innovación y control de calidad en Puertollano

El proyecto tiene por objeto la realización de los estudios técnicos, económicos y de mercado necesarios para definir la estrategia de creación de un Centro Tecnológico en Puertollano (Ciudad Real), ya que no existe en Castilla-La Mancha y tampoco en España un Laboratorio de estas características que trate conjuntamente campos muy demandados por los sectores de las Energías Renovables y la Industria Energética, lo que potenciará en un futuro inmediato un importante campo de negocio. Con el propósito de tener una estrategia adecuada en el desarrollo e implantación de este Centro se ha realizado un estudio de la optimización de los servicios a prestar mediante la implantación de Sistemas de Gestión de Calidad y Sistemas de Gestión de Actividades de Investigación, Desarrollo e Innovación (I+D+I) en relación con la actividad del negocio y fomentar en este aspecto la colaboración de las Administraciones y Universidades. El déficit en la competitividad de la economía española afecta a los conceptos íntimamente ligados de calidad y seguridad. Las exigencias cada vez mayores de seguridad y controles metrológicos de normativas europeas en el uso de energías, combustibles e industria, prevén un horizonte muy interesante para los servicios colaterales del Control de Calidad. ABSTRACT The main objetive of this project is to make a technical, economical and marketing study to define the creation strategy of a Technological Centre in Puertollano (Ciudad Real), since there is none in Castilla-La Mancha, or in Spain. Such laboratory would jointly manage fields of high demand by the Renevable Energy Industry sectors, that would enable the development of an important business field. With the purpose of having an appropriate strategy for the development and implementation of this centre, a service optimization study has been made, using the Quality Management Investigation, and ID Systems. This is related to business activities and seeks to foment the colaboration with the Administration and universities. The competitiviness déficit of the Spanish Economy, affects some closely related concepts of quality and security. The constantly growing requirements of security and metrological controls, due to energy, fuel and industry european laws, anticípate an interesting progress for the colateral services of Quality Control.

Early termination of R&D projects

Early project termination is one of the most difficult decisions to be made by Research and Development managers. While there is the risk of terminating good projects, there is also the opposite risk of not terminating bad projects and overspend resources in unproductive research. Criteria used for identifying these projects are common subject of research in Business Administration. In addition, companies might take important lessons from its interrupted projects that could improve their overall portfolio technical and commercial success. Finally, the set and weight of criteria, as well as the procedures companies use for achieve learning from cancelled projects may vary depending on the project type. This research intends to contribute to the understanding of policies applied to projects that were once considered attractive, but by some reason is not appreciated anymore. The research addressed the question: How companies deal with projects that become unattractive? More specifically, this research tried to answer the following questions: (1) Are projects killed or (otherwise) they die naturally by lack of resources? (2) What criteria are used to terminate projects during development? (3) How companies learn from the terminated projects to improve the overall portfolio performance? (4) Are the criteria and learning procedures different for different types of projects? In order to answer these questions, we performed a multiple case study with four companies that are reference in business administration and innovation: (1) Oxiteno, considered the base case, (2) Natura, the literal replication, (3) Mahle and (4) AES, the theoretical replications. The case studies were performed using a semi-structured protocol for interviews, which were recorded and analyzed for comparison. We found that the criteria companies use for selecting projects for termination are very similar to those anticipated by the literature, except for a criteria related to compliance. We have evidences to confirm that the set of criteria is not altered when dealing with different project types, however the weight they are applied indeed varies. We also found that learning with cancelled projects is yet very incipient, with very few structured formal procedures being described for capturing learning with early-terminated projects. However, we could observe that these procedures are more common when dealing with projects labeled as innovative, risky, big and costly, while those smaller and cheaper derivative projects aren\'t subject of a complete investigation on the learning they brought to the company. For these, the most common learning route is the informal, where the project team learns and passes the knowledge though interpersonal information exchange. We explain that as a matter of cost versus benefit of spending time to deeply investigate projects with little potential to bring new knowledge to the project team and the organization

Análisis sociológico de los factores de riesgo sexual en la población universitaria. Un estudio comparativo

Objetivo principal: El objetivo de la presente investigación es identificar los factores de riesgo sexual y su relación con la estructura familiar de la que forman parte los estudiantes universitarios según el grado que cursan. Metodología: Se aplicó un cuestionario a 220 alumnos de los dos títulos de grado de la Universidad de Alicante (España). Resultados principales: Los resultados muestran que el 70.1% de los estudiantes se inició en la sexualidad entre los 16-18 años. El 95.5% ha utilizado métodos anticonceptivos en su primera relación sexual. Los estudiantes de enfermería recibieron la información sexual a través de los centros educativos y los estudiantes de Administración y Dirección de Empresas (ADE) la obtuvieron de los amigos. Conclusión principal: Se concluye que en la población universitaria siguen presentes conductas que conllevan riesgos para la salud, no encontrándose influenciados por la estructura familiar de origen. Actualmente, existe cierta disociación entre la información que reciben los estudiantes y las conductas inseguras que llevan a cabo.

The report of the committee about Harvard Coledge: presented to the Generall Court held the 3 of (3) month, 1654

Two folio-sized leaves with a handwritten draft of the May 3, 1654 report of a General Court Committee authorized to investigate the financial state of Harvard College. The report responds directly to eight questions raised in the September 10, 1653 Order of the General Court that established the Committee. The report provides summaries of Harvard's income sources and disbursements, offers recommendations regarding the President's salary and the allowances for the academic Fellows, steward, butler, and cook, and indicates specific contributions from local towns.

Gestão de processos de negócio em organizações desportivas: um estudo de caso no Comitée Européen de Rink-Hockey

A Gestão de Processos de Negócio (BPM – Business Process Management) é uma abordagem que tem como objetivo melhorar a eficiência nas organizações, através da gestão dos processos, em que se realiza a sua modelação, organização e otimização de uma forma iterativa e contínua. O BPM permite suportar os processos de negócio, através da utilização de métodos, técnicas e software para projetar, representar e analisar processos organizacionais que envolvem, pessoas, organizações, aplicações, documentos e outras fontes de informação (Aalst, Hofstede, & Weske, 2003). Neste estudo é utilizado um Business Process Management System (BPMS) para realizar a modelação dos processos do Comité Européen de Rink-Hockey (CERH), para a inscrição de equipas e atletas, nos eventos realizados sob a responsabilidade deste comité. A modelação é realizada através da utilização do Business Process Model and Notation (BPMN). A utilização do BPMS foi realizada considerando as seguintes etapas: (1) desenho do processo; (2) definição do processo; (3) desenvolvimento do processo e (4) administração e utilização de processos. Pretendeu-se, demonstrar a viabilidade e operacionalidade na utilização de uma ferramenta BPMS open-source, numa abordagem BPM, na modelação e implementação de processos, em detrimento de soluções proprietárias de custo elevado. O critério adotado para a seleção da ferramenta baseia-se na análise de relatórios sobre BPMS, que nos permitiu identificar e sustentar a solução adotada (Hill, Cantara, & Kerremans, 2009; Ovum, 2010; Richardson, Moore, Clair, & Vitti, 2010; Sinur & Hill, 2010). O resultado foi o desenvolvimento dos processos na organização, com a sua modelação em BPMN e implementação num BPMS, onde podemos comprovar a abordagem BPM numa organização desportiva.

Growth, convergence and trade: The services sector in India’s states

India’s success story in services is well documented at the national level, but similar literature does not exist for India’s states. In this paper, we bridge this gap in research by looking at India’s services growth at the sub-national level and in doing so, also challenge existing literature by arguing that this growth has positive implications for income distribution. We find that even as per capita income is not converging across India’s states, per capita services are; evidence is provided both in terms of traditional measures of sigma- and beta-convergence and more recent panel unit root tests. A more disaggregated analysis of services sectors reveals convergence in railways, public administration and financial services. Finally, a Jensen & Kletzer (2005) approach to determining tradability provides evidence of most services being “traded” across India’s states, suggesting the role of such trade in the services growth and convergence story.

Estrutura societária e controle minoritário no Brasil Telecom: análise do poder exercido pelo Opportunity de 2003 a 2005

Desde meados dos anos 1990 o ambiente de negócios brasileiro tem passado por um relevante incremento na sofisticação da modelagem de estruturas societárias para grandes empreendimentos, um tipo de conhecimento que, porém, fica na maior parte restrito aos participantes desses empreendimentos e seus assessores jurídicos e financeiros. No caso da estruturação societária da Brasil Telecom, entretanto, foi possível ter acesso a todos os documentos e informações necessários ao estudo dessa estrutura, devido à enorme quantidade de litígios judiciais em que essa companhia esteve envolvida por quase dez anos, nos quais se pode obter a maior parte dos documentos analisados neste trabalho. Esse material é precioso, pois o caso da Brasil Telecom, conhecido como um dos maiores do direito societário brasileiro, tem uma peculiaridade muito importante: o grupo era gerido por um acionista minoritário, o grupo Opportunity, que exerceu poder de controle durante esses dez anos, apesar de sua diminuta participação societária e da forte oposição que sofreu dos acionistas majoritários por quase todo o tempo em que exerceu esse poder. O objetivo desse trabalho é revelar as técnicas jurídicas que permitiram o exercício desse poder, bem como buscar entender por que, apesar de tanta oposição dos demais acionistas e da enorme litigiosidade, anos transcorreram até que o Opportunity fosse definitivamente afastado da administração e do exercício do poder de controle da Brasil Telecom.

Entrepreneurial Orientation in Long-lived Family Firms

We apply a key construct from the entrepreneurship field, entrepreneurial orientation (EO), in the context of long-lived family firms. Our qualitative in-depth case studies show that a permanently high level of the five EO dimensions is not a necessary condition for long-term success, as traditional entrepreneurship and EO literature implicitly suggest. Rather, we claim that the level of EO is dynamically adapted over time and that the original EO scales (autonomy, innovativeness, risk taking, proactiveness, and competitive aggressiveness) do not sufficiently capture the full extent of entrepreneurial behaviors in long-lived family firms. Based on these considerations we suggest extending the existing EO scales to provide a more fine-grained depiction of firm-level corporate entrepreneurship in long-lived family firms.

U.S. investments in the Latin American economy.

Mode of access: Internet.