769 resultados para Commision paying


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This study seeks to identify how creative environments of musical groups are configured in the Strategy as Practice perspective as theoretical, empirical and conceptual models. It develops within the theoretical framework, discussions on the context of the Creative Economy, Creative Industries, creative environment, organizational paradigm of Creative Economy, music as a creative environment and business, design and dynamics of Strategy as Practice and conjecture about the contextualism and other epistemological currents. The study is shaped as an exploratory and descriptive research, utilizing the qualitative method and being characterized as a Grounded Theory. A total of four musical groups of different styles, markets and areas of operation with over ten years of activity were surveyed. The Grounded Theory and simple observation methods were used for both data collection and analysis. The software ATLAS.ti. was used to help with the analysis. The research shows that the bands perceive the specialized expertise in the virtual social media as a strategic differentiator. It also shows that the groups nourish individuation and the differentiation in their relationship with the individual. Finally, it validates that these organizations get teams involved and value the dynamic design of their routines in strategic decision making, paying attention to a strategic social bias. Strategy and Creative Practice is the main category that emerged from the data. This category is explained through the three aforementioned results. It shows that organizations that are part of the Creative Economy perform simultaneously and dynamically creative and strategic making at both artistic and managerial levels.The theory created is validated by the principles of degree of coherence, functionality, relevance, flexibility, density and integration, and it is inserted in the contextualism principle, which points the knowledge as related to the context in which it is placed and discussed.

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Teaching Portuguese language in Brazilian public schools is still limited mostly to studying decontextualized text fragments, memorizing classifications and cult of grammar rules. Considering the language as a social, cultural practice which emerges from the intersubjective interaction, we sought to propose an educational intervention that prioritizes the retextualization processes from speech to the writing of memoirs as a textual genre, so as to contribute for improving learner’s discursive performances. Therefore, paying attention to these concerns and in attempt to contribute for improving the teaching of Portuguese language in elementary school, we chose as privileged locus a 9th grade class from a state school in Bento Fernandes, RN. The corpus is formed by texts produced and retextualized by students from the elders’ oral reports within local community. We sought thus to understand what memory is, its importance for registering local spoken language and culture, as much as to carry out didactic actions that favor students’ learning in the activities of textual production. In light of the theoretical overviews about linguistic-discursive relations, based on Marcuschi’s (1993, 1997, 2001, 2002, 2006, 2008, 2010) conception of oralitiy-writing continuum and the debates proposed by Antunes (2003, 2014), Alves Filho (2011), Koch (2012) and Bakhtin (1992, 2011), we aimed to understand, by analyzing the retextualized memoirs, how these practices complement each other within the process of orality and writing. As for the proposal of didactic sequences, the study has been oriented by Dolz and Scheneuely (2004); as for the memoirs, by the guidelines of Coracine and Ghiraldelo (2011) and Le Goff (2010, 2013). In this way, this work followed the action-research methodology in a qualitative approach, considering the teacher (researcher) as an active agent involved in the process of knowledge production in his own educational practice, so as to interfere in the mediation, knowledge production and its dissemination in classroom context, which is the privileged locus for constructing and transforming process. There is much to be research within the area of retextualization. Yet we verified that this educational intervention, based on discursive operators of retextualization, has been proven viable as an efficient path so that we teachers can work the peculiarities of usages and functions of textual genres in oral and written modalities of a language, without grasping both as a dichotomy. This accredited us to strengthen a discourse that undoes many myths still present in that order, especially the one that causes more damage for the learners of Portuguese language – that writing is a representation of speech.

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In recent decades, urban planning has seen a rise in waterfront revitalization. This is important concerning Corner Brook, where the possible permanent closure of the Mill would have devastating consequences for the surrounding area. Corner Brook is located on the West Coast of Newfoundland, Canada, and has a population of 20,083 (WWW.statcan.ca, 2007). Corner Brook Pulp and Paper Ltd. (CBP&P) dominates the local economy and is located on the city's waterfront. With the realization that the heart of any city is the waterfront, if there is one present, many cities started revitalization trend in order to bring life back to the community and restore the local economy (Robertson, 1999). In the past, waterfronts were dominated with industry, shipping, and the navy. Today, the focus has shifted to leisure, recreation, tourism, and residential and commercial activity. Along with economic factors, the visual aspect of the waterfront is also Important (Albrecht, Bode, & Evers, 2003; Hoffman, 1999). Although this trend started out larger cities, such as Toronto, it has now spread to smaller centers, similar to the size of Corner Brook (Hoyle, 2000). What differs between the various sizes of the cities is what the main focus of the waterfront will be following the revitalization. With the tourism economy making a strong foothold in Newfoundland, the waterfront would provide the possibility to extend it even further. Yet, the most important aspects of the new waterfront will be to ensure environmentally safe measures (Slocombe, 1993) and making sure that as many jobs as possible will be generated. The generation of new jobs is especially important considering the loss of the Mill, which has provided the city and surrounding area with paying employment.

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Scalar particles coupled to the Standard Model fields through a disformal coupling arise in different theories, such as massive gravity or braneworld models. We will review the main phenomenology associated with such particles. Distinctive disformal signatures could be measured at colliders and with astrophysical observations. The phenomeno-logical relevance of the disformal coupling demands the introduction of a set of symmetries, which may ensure the stability of these new degrees of freedom. In such a case, they constitute natural dark matter candidates since they are generally massive and weakly coupled. We will illustrate these ideas by paying particular attention to the branon case, since these questions arise naturally in braneworld models with low tension, where they were first discussed.

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The atmospheric seasonal cycle of the North Atlantic region is dominated by meridional movements of the circulation systems: from the tropics, where the West African Monsoon and extreme tropical weather events take place, to the extratropics, where the circulation is dominated by seasonal changes in the jetstream and extratropical cyclones. Climate variability over the North Atlantic is controlled by various mechanisms. Atmospheric internal variability plays a crucial role in the mid-latitudes. However, El Niño-Southern Oscillation (ENSO) is still the main source of predictability in this region situated far away from the Pacific. Although the ENSO influence over tropical and extra-tropical areas is related to different physical mechanisms, in both regions this teleconnection seems to be non-stationary in time and modulated by multidecadal changes of the mean flow. Nowadays, long observational records (greater than 100 years) and modeling projects (e.g., CMIP) permit detecting non-stationarities in the influence of ENSO over the Atlantic basin, and further analyzing its potential mechanisms. The present article reviews the ENSO influence over the Atlantic region, paying special attention to the stability of this teleconnection over time and the possible modulators. Evidence is given that the ENSO–Atlantic teleconnection is weak over the North Atlantic. In this regard, the multidecadal ocean variability seems to modulate the presence of teleconnections, which can lead to important impacts of ENSO and to open windows of opportunity for seasonal predictability.

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Firm’s financial information is essential to stakeholders’ decision making. Although not always financial statements show the firm’s real image. This study examines listed firms from Portugal and UK. Firms have different purposes to manipulate earnings: some strive for influencing investors’ perception about a particular company, some try to provide better position for gaining finance from credit institutions or paying less tax to tax authorities. Usually, this behaviour is induced when firms have financial problems. Consequently, the study also aims to see the impact of financial crisis on earnings management. We try to answer question how does extent of firms’ involvement in earnings management change when the world undergoes financial crisis. Furthermore, we also compare two countries with different legal forces in terms of quality of accounting to see the main differences. We used a panel data methodology to analyse financial data from 2004 till 2014 of listed firms from Portugal and UK. Beneish (1999) model was applied to categorize manipulator and non-manipulator firms. Analysing accounting information according to Beneish’s ratios, findings suggest that financial crisis had certain impact on firms’ tendency to manipulate financial results in UK although it is not statistically significant. Moreover, besides the differences between Portugal and UK, results contradict the common view of legal systems’ quality, as UK firms tend to apply more accounting techniques for manipulation than the Portuguese ones. Our main results also confirm that some UK firms manipulate ratios of receivables’ days, asset quality index, depreciation index, leverage, sales and general administrative expenses whereas Portuguese firms manipulate only receivables’ days. Finally, we also find that the main reason to manipulate results is not to influence the cost of obtained funds neither to minimize tax burden since net profit does not explain the ratios used in the Beneish model. Results suggest that the main concern to listed firms manipulate results is to influence financial investors perception.

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An analysis of Jacques Tourneur's 1944 film

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Los procesos de integración latinoamericana vienen siendo estudiados desde hace tiempo, y su abordaje plantea múltiples dimensiones para la investigación social. En el presente trabajo se indagan algunas de las características de la territorialidad en la región suramericana para preguntarse por algunos de los procesos de integración que atañen a Suramérica, particularmente respecto del bloque UNASUR, poniendo especial énfasis en las transformaciones que han operado en las últimas décadas. El enfoque territorial será la lupa a través de la cual se intentará tener un primer acercamiento al fenómeno atravesado por dinámicas de poder más amplias y más complejas. Se comienza con una reflexión inicial en torno a los modos de concebir analíticamente el territorio, que está invadido por múltiples lógicas y mecanismos de poder. El recorrido por los debates sobre las modalidades de inserción internacional, así como por las etapas de regionalismo en Latinoamérica, contribuirá a la descripción de las nuevas condiciones que se dan en la región a la hora de analizar el surgimiento de nuevos bloques de poder. Así, podremos preguntarnos si el bloque de Unasur es estructurado sobre nuevas lógicas de construcción de poder. Su estudio permitirá también indagar en los desafíos que su conformación plantea y en las tensiones y en los conflictos de intereses que los distintos propósitos de integración que conviven en Unasur conllevan

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Los procesos de integración latinoamericana vienen siendo estudiados desde hace tiempo, y su abordaje plantea múltiples dimensiones para la investigación social. En el presente trabajo se indagan algunas de las características de la territorialidad en la región suramericana para preguntarse por algunos de los procesos de integración que atañen a Suramérica, particularmente respecto del bloque UNASUR, poniendo especial énfasis en las transformaciones que han operado en las últimas décadas. El enfoque territorial será la lupa a través de la cual se intentará tener un primer acercamiento al fenómeno atravesado por dinámicas de poder más amplias y más complejas. Se comienza con una reflexión inicial en torno a los modos de concebir analíticamente el territorio, que está invadido por múltiples lógicas y mecanismos de poder. El recorrido por los debates sobre las modalidades de inserción internacional, así como por las etapas de regionalismo en Latinoamérica, contribuirá a la descripción de las nuevas condiciones que se dan en la región a la hora de analizar el surgimiento de nuevos bloques de poder. Así, podremos preguntarnos si el bloque de Unasur es estructurado sobre nuevas lógicas de construcción de poder. Su estudio permitirá también indagar en los desafíos que su conformación plantea y en las tensiones y en los conflictos de intereses que los distintos propósitos de integración que conviven en Unasur conllevan

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Los procesos de integración latinoamericana vienen siendo estudiados desde hace tiempo, y su abordaje plantea múltiples dimensiones para la investigación social. En el presente trabajo se indagan algunas de las características de la territorialidad en la región suramericana para preguntarse por algunos de los procesos de integración que atañen a Suramérica, particularmente respecto del bloque UNASUR, poniendo especial énfasis en las transformaciones que han operado en las últimas décadas. El enfoque territorial será la lupa a través de la cual se intentará tener un primer acercamiento al fenómeno atravesado por dinámicas de poder más amplias y más complejas. Se comienza con una reflexión inicial en torno a los modos de concebir analíticamente el territorio, que está invadido por múltiples lógicas y mecanismos de poder. El recorrido por los debates sobre las modalidades de inserción internacional, así como por las etapas de regionalismo en Latinoamérica, contribuirá a la descripción de las nuevas condiciones que se dan en la región a la hora de analizar el surgimiento de nuevos bloques de poder. Así, podremos preguntarnos si el bloque de Unasur es estructurado sobre nuevas lógicas de construcción de poder. Su estudio permitirá también indagar en los desafíos que su conformación plantea y en las tensiones y en los conflictos de intereses que los distintos propósitos de integración que conviven en Unasur conllevan

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This thesis examines two ongoing development projects that received financial support from international development organizations, and an alternative mining tax proposed by the academia. Chapter 2 explores the impact of commoditization of coffee on its export price in Ethiopia. The first part of the chapter traces how the Ethiopian’s current coffee trade system and commoditization come to be. Using regression analysis, the second part tests and confirms the hypothesis that commoditization has led to a reduction in coffee export price. Chapter 3 conducts a cost-benefit analysis on a controversial, liquefied natural gas export project in Peru that sought to export one-third of the country’s proven natural gas reserves. While the country can receive royalty and corporate income tax in the short and medium term, these benefits are dwarfed by the future costs of paying for alternative energy after gas depletion. The conclusion is robust for a variety of future energy-price and energy-demand scenarios. Chapter 4 quantifies through simulation the economic distortions of two common mining taxes, the royalty and ad-valorem tax, vis-à-vis the resource rent tax. The latter is put forward as a better mining tax instrument on account of its non-distortionary nature. The rent tax, however, necessitates additional administrative burdens and induces tax-avoidance behavior, both leading to a net loss of tax revenue. By quantifying the distortions of royalty and the ad-valorem tax, one can establish the maximum loss that can be incurred by the rent tax. Simulation results indicate that the distortion of the ad-valorem tax is quite modest. If implemented, the rent tax is likely to result in a greater loss. While the subject matters may appear diverse, they are united by one theme. These initiatives were endorsed and supported by authorities and development agencies in the aim of furthering economic development and efficiency, but they are unlikely to fulfill the goal. Lessons for international development can be learnt from successful stories as well as from unsuccessful ones.

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This dissertation relates job desires and outcomes to the Dark Personality (Psychopathy, Machiavellianism, Narcissism, Low Agreeableness, Low Honesty-Humility) in the United States Army. It purports that individuals high on the Dark Personality desire more power, money, and status, and that they obtain jobs that afford them these luxuries by using manipulation at work. Two pilot studies used samples of United States Army members to create and test index variables: Dark Personality, Total Manipulation in the workplace, Desire for Job Success, and Total Job Success in the Army. Individual personality traits, manipulation tactics, and job desires were examined in secondary analyses. Using a sample of 468 United States Army Members, central analyses indicated that Army members high on the Dark Personality desired Job Success. Likewise, army members higher on the Dark Personality used more Manipulation tactics at work, including the egregious tactics. Yet, using more Manipulation tactics at work predicted lower levels of Job Success in the Army. Most manipulation tactics had a negative impact on Job Success, with the exception of soft tactics like Reason and Responsibility Invocation. Together, these results indicate that selective use of soft manipulation predicted Job Success, but use of more manipulation tactics predicted less Job Success in the Army. Curvilinear results indicated that being either very low or very high on the Dark Personality predicted more Job Success in the Army, whereas having intermediate levels of the Dark Personality predicted less Job Success. Finally, possessing the Dark Personality and using more Manipulation tactics at work, together, predicted less Job Success in the Army. Collectively, the results indicate that army members with intermediate levels of the Dark Personality want more powerful and high paying jobs, yet their strategy of manipulating their coworkers to move up the job ladder does not result in higher ranking, higher paying Army positions. However, Army members highest on the Dark Personality achieved job success, defying the maladaptive influence that antisocial personality traits and manipulative behaviour had on job success for most Army members. Therefore, this dissertation indicates that successful corporate scoundrels exist in the Army, but there are few of them.

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South’s Africa’s position as global platinum supplier provides a unique opportunity for an emergent fuel cell industry. The innovative technology’s reliance on platinum has sparked interest in the mining sector, promoting the clean energy-producing devices in their own operations. This research focuses upon contemporary structures of racial oppression within the industry, to analyse how these dynamics influence the development and implementation of innovative technology. It also challenges the sustainability discourse associated with fuel cell technology in South Africa. The study follows a qualitative research approach, incorporating a political ecology focus to highlight the politicized nature of these interactions. The methodology incorporates a literature review, key informant interviews, fieldwork observations and document analysis. Findings indicate that the implementation of fuel cell technology in South Africa’s platinum mines will disproportionately burden historically disadvantaged South Africans, with the lack in technical knowledge-base considered a major challenge. Additionally, it was found that sustainability claims surrounding fuel cell technology are largely based on environmental characteristics. This has resulted in an oversimplification and a depoliticised account of the impacts of the technology. This study looked critically at the convergence of history and innovation, placing emphasis on context, power relations and knowledge to provide a more holistic account of the research problem. Opportunities exist for making a meaningful and viable contribution towards development and sustainability by means of investing in a South African fuel cell industry. The challenge will be in deliberately seeking pathways which address the more complex components of sustainability, benefitting all stakeholders and paying particular attention to the historical, political and social contexts from which the technology emerges. It is this particular context which allows for a questioning and perhaps even a re-evaluation of the sustainability narratives broadly applied to fuel cell technology.

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The strained relationship between pedagogy and self-cultivation is often overlooked in favour of more pressing and profitable concerns within educational institutions. However, the end of education is not a well-paying job. It is often thought that education will produce a certain type of learned individual. Students are entered into educational institutions from a very young age and spend most of their youth within them, subsequently forming a part of themselves, their self-identify and agency, through these institutions. A significant amount of trust is placed in the hands of educators not only to impart information about various subject matters but to teach students how to think. This, however, is a difficult task which cannot be completely accomplished; thinking is a skill which an educator can promote but only the individual can cultivate. If self-cultivation is not the end of pedagogical practice and education, there is something deeply contradictory between the theoretical and practical values and aims of educational institutions.This thesis will address the problems caused by the neglect of self-cultivation within the pedagogical practices of contemporary educational institutions. I argue that self-cultivation, existential learning and flourishing should be the focus of these institutions. Educational institutions can make alternative efforts not only to improve the learning environment for these students but to prepare them to cope with existential questions. By acknowledging and focusing on the significance of self-cultivation, educational institutions can and should make efforts not only to teach useful, marketable skills and information but to also nurture the agency and mental well-being of the student him- or herself. My hope is that this thesis will be the first step towards answering a larger concern: How can educational institutions alleviate the struggles of students, particularly the seemingly growing number who are suffering from depression, by appealing to notions of self-cultivation?

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This paper considers how far Anglo-Saxon conceptions of have influenced European Union vocational education and training policy, especially given the disparate approaches to VET across Europe. Two dominant approaches can be identified: the dual system (exemplified by Germany); and output based models (exemplified by the NVQ ‘English style’). Within the EU itself, the design philosophy of the English output-based model proved in the first instance influential in attempts to develop tools to establish equivalence between vocational qualifications across Europe, resulting in the learning outcomes approach of the European Qualifications Framework, the credit-based model of European VET Credit System and the task-based construction of occupation profiles exemplified by European Skills, Competences and Occupations. The governance model for the English system is, however, predicated on employer demand for ‘skills’ and this does not fit well with the social partnership model encompassing knowledge, skills and competences that is dominant in northern Europe. These contrasting approaches have led to continual modifications to the tools, as these sought to harmonise and reconcile national VET requirements with the original design. A tension is evident in particular between national and regional approaches to vocational education and training, on the one hand, and the policy tools adopted to align European vocational education and training better with the demands of the labour market, including at sectoral level, on the other. This paper explores these tensions and considers the prospects for the successful operation of these tools, paying particular attention to the European Qualifications Framework, European VET Credit System and European Skills, Competences and Occupations tool and the relationships between them and drawing on studies of the construction and furniture industries.