876 resultados para Brasilian tax and public finance law
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Az utóbbi évtizedek nemzetközi trendjei azt mutatják, hogy a civil szervezetek és a nonprofit szolgáltatók számottevő hatást gyakorolnak a versenyképesség alakulására. Ez a tanulmány azokat a formális és informális mechanizmusokat tekinti át, amelyeken keresztül a civil társadalom befolyásolja a közintézményi döntéseket és azok gyakorlati megvalósítását, hozzájárul a „government”-tôl a „governance” irányába való elmozduláshoz. Szintén képet ad arról az átalakulási folyamatról, amely a közszolgáltatások területén zajlik, s amelyből egyre markánsabban rajzolódik ki a közösségi kezdeményezésen alapuló, társadalmi ellenőrzés alatt működő nonprofit szolgáltatók és az állami szereplők közötti partneri viszony kialakulásának tendenciája. ____________ The international trends of the last decades have revealed that civil society organisations and nonprofit service providers have a significant impact on competitiveness. This paper gives an overview of the formal and informal mechanisms operated by civil society in order to keep public administration accountable, to influence public decisions and their implementation, thus moving from “government” towards “governance”. It also analyses the transition of public services, the more and more noticeable signs of an emerging partnership between the grassroots, community controlled service providing nonprofit organisations and the government actors.
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This paper reports on a research project which examined media coverage and audience perceptions of stem cells and stem cell research in Hungary, using focus groups and a media analysis. A background study was also conducted on the Hungarian legal, social and political situation linked to stem cell research, treatment and storage. Our data shows how stem cell research/treatments were framed by the focus group members in terms of medical results/cures and human interest stories – mirroring the dominant frames utilized by the Hungarian press. The spontaneous discourse on stem cells in the groups involved a non-political and non-controversial understanding – also echoing the dominant presentation of the media. Comparing our results with those of a UK study, we found that although there are some similarities, UK and Hungarian focus group participants framed the issue of stem cell research differently in many respects – and these differences often echoed the divergences of the media coverage in the two countries. We conclude by arguing against approaches which attribute only negligible influence to the media – especially in the case of complex scientific topics and when the dominant information source for the public is the media.
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This study assesses the Pigou taxes introduced as a response to negative externalities in practice. The authors analyze the international practice and effectiveness of taxation on food products harmful to health and on carbon emissions harmful to the environment and, in relation to these two types of taxes, the focus is on the opportunities and the factors reducing efficiency.
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This study inquires into the institutional identity of the Church of Jesus Christ of Latter-day Saints since its founding in 1830. The study takes a historical stance in discussing the relationship between American public perceptions and the Church's developing internal identity, tracing these changes through three distinct historical stages. Building on the works of historians and sociologists such as Jan Shipps, Armand Mauss, and Terryl Givens, this study hopes to contribute to the understanding of new religious movements and the progression from sect to church. The study finds that Mormon identity and American perceptions of Mormons have had an inter-influential relationship, each responding and re-forming in turn. The LDS Church has progressed from sect to church as tensions with the host society have lessened. Currently, the Church is at an optimum level of tension with the host society, maintaining a distinct identity while enjoying conventional acceptance.
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This paper studies the role of the characteristics of entrepreneurs as determinants of public financial support for New Technology Based Firms (NTBFs). Using a single database about the profile of Spanish technology entrepreneurs from 2001 to 2009, we analyze the relationship between NTBF participation in the NEOTEC program run by the main Spanish public agency for R&D and four dimensions of the entrepreneurial team: its human capital, its links to the public system of R&D, its motivation at the time the company was created and the extent of its planning to initiate the business activity. Our results show that NTBFs founded by entrepreneurs who have less experience in management, have planned less, are more oriented toward growth and have closer ties to the public system of R&D are more likely to participate in the public aid program.
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Peer reviewed
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Peer reviewed
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This dissertation offers a critical international political economy (IPE) analysis of the ways in which consumer information has been governed throughout the formal history of consumer finance (1840 – present). Drawing primarily on the United States, this project problematizes the notion of consumer financial big data as a ‘new era’ by tracing its roots historically from late nineteenth century through to the present. Using a qualitative case study approach, this project applies a unique theoretical framework to three instances of governance in consumer credit big data. Throughout, the historically specific means used to govern consumer credit data are rooted in dominant ideas, institutions and material factors.
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This article analyzes the meaning of “gender” as a category of analysis in public policy. The concept has been transferred from the feminist theories and this has meant that the United Nations and European Union have incorporated the inequality as a structural inequality and an issue justice. So, the feminist demands enter the political agenda as an integral project which is characterized by the adoption of the gender perspective and its application from a transversal methodology (“gender mainstreaming”). In this sense, the "gender ideology" is a new paradigm against the “patriarchal ideology”. Now, political actions should be articulated in a double movement of correction and promotion to achieve real equality in societies more democratic and ultimately more just.
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This article explores the deployment of sound in architectural-curatorial and community engagement contexts through the work of PLACE, a multidisciplinary not-for-profit architecture center in Belfast, Northern Ireland. The author, who worked with PLACE and contributed to the projects discussed here, contextualizes architecture centers and their relationship with sound before examining the specific case of sound and sound art in Northern Ireland and case studies of projects delivered by PLACE. Specifically, the article evaluates two sound installation artworks and three community engagement projects for young audiences. As a means of curating urbanism and architecture, sound-art-as-public-art affords useful strategies to examine, describe or critique the environment as alternatives to traditional architecture exhibition formats. Sound’s temporality and materiality allow sound art works to exist as temporary sculptural interventions in the urban sphere, with attendant implications for public art procurement and urban acoustics. Rich territories of engagement are opened when using sound in a community participatory context.