883 resultados para Taxation. Public Finance. Fiscal Policy. Law and Economics


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This paper contributes to the empirical literature that evaluates the effects of public financial support to innovation on innovation expenditures, innovation itself and productivity in developing countries. Propensity score matching techniques and data from Innovation Surveys are used to analyse the impacts of public financial support to innovation on Uruguayan firms. The results indicate that there is no crowding-out effect of private innovation investment by public funds and that public financial support in Uruguay seems to increase private innovation expenditures. Financial support also appears to induce increased research and development expenditures and innovative sales, with these effects being greatest for service firms. Public funds do not, however, significantly stimulate private expenditures by firms that would have carried out innovation activities even in the absence of financial support.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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O presente trabalho tem por objetivo analisar o instituto da renúncia de receita tributária. A prática de conceder benefícios fiscais que importem em renúncia de receita é consagrada internacionalmente para auxiliar o desenvolvimento de segmentos econômicos estratégicos, regiões desfavorecidas e grupos de contribuintes, mas não deve ocorrer de forma indiscriminada, pois pode afetar o equilíbrio das contas públicas. É nesse pressuposto que se baseia a doutrina do tax expenditure ou, como chamamos no Brasil, gasto tributário, que equipara, para fins exclusivamente orçamentários, as perdas de arrecadação decorrentes de renúncias aos gastos governamentais. No âmbito nacional, a preocupação com a quantificação e controle sobre os gastos tributários encontra assento na Constituição Federal de 1988, que determina em seu art. 165, § 6º, que o projeto de lei orçamentária será acompanhado de demonstrativo regionalizado do efeito das receitas renunciadas. A temática da renúncia de receita ganhou maior notoriedade com o advento da Lei Complementar nº 101, de 04 de maio de 2000, chamada de Lei de Responsabilidade Fiscal, que estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal; adota o conceito internacionalmente consagrado de renúncia de receita como gasto tributário e impõe diretrizes rigorosas para a concessão de benefícios tributários que acarretem renúncia de receita; e incorpora aos instrumentos de planejamento orçamentário os efeitos financeiros das renúncias de receita. Além dos requisitos constantes na Lei de Responsabilidade Fiscal e da observância do disposto no art. 165 da Constituição Federal, a concessão de exonerações tributárias deve sempre se coadunar com a promoção do bem-estar social, ou seja, para a concessão ou ampliação de incentivos tributários que importem em renúncia de receita é necessário que haja um interesse público justificador do ato, que confira legitimidade à renúncia. Além da abordagem teórica do instituto em questão, a presente pesquisa destina-se a verificar, no caso concreto, a utilização que o Estado do Pará faz desse instituto.

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The Michigan Departments of Agriculture, Community Health, and Natural Resources, US Department of Agriculture (USDA) and Michigan State University work cooperatively together as the bovine TB eradication project partners. The interagency group combines expertise in epidemiology, veterinary and human medicine, pathology, wildlife biology, animal husbandry, regulatory law and policy and risk communications. The stakeholders, those impacted by the disease, include agriculture and tourism industry representatives, “Mom-and-Pop” businesses, hunters, wildlife enthusiasts, farmers, Local Health Departments and legislators. The regulatory agencies are the above mentioned project partners, excluding MSU and USDA Wildlife Services, both of which offer services to agencies and stakeholders. Eradicating bovine TB would not be difficult if there were no social issues surrounding it. The economy, hunting traditions, animal management, tourism and human health are all impacted by regulatory response to the disease. Often the social issues play a large role in decision making, therefore it is important to understand your clientele and anticipate public reaction to policy changes and requirements.

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In this article we introduce a three-parameter extension of the bivariate exponential-geometric (BEG) law (Kozubowski and Panorska, 2005) [4]. We refer to this new distribution as the bivariate gamma-geometric (BGG) law. A bivariate random vector (X, N) follows the BGG law if N has geometric distribution and X may be represented (in law) as a sum of N independent and identically distributed gamma variables, where these variables are independent of N. Statistical properties such as moment generation and characteristic functions, moments and a variance-covariance matrix are provided. The marginal and conditional laws are also studied. We show that BBG distribution is infinitely divisible, just as the BEG model is. Further, we provide alternative representations for the BGG distribution and show that it enjoys a geometric stability property. Maximum likelihood estimation and inference are discussed and a reparametrization is proposed in order to obtain orthogonality of the parameters. We present an application to a real data set where our model provides a better fit than the BEG model. Our bivariate distribution induces a bivariate Levy process with correlated gamma and negative binomial processes, which extends the bivariate Levy motion proposed by Kozubowski et al. (2008) [6]. The marginals of our Levy motion are a mixture of gamma and negative binomial processes and we named it BMixGNB motion. Basic properties such as stochastic self-similarity and the covariance matrix of the process are presented. The bivariate distribution at fixed time of our BMixGNB process is also studied and some results are derived, including a discussion about maximum likelihood estimation and inference. (C) 2012 Elsevier Inc. All rights reserved.

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The aim of this paper is to present some reflections on possibilities to investigate everyday life by examining ways of life, so as to broaden perspectives to the field of research in public health, in light of the fact that the study of daily ways of life involves the analysis of trajectories that contextualize routines, interactions and meanings of life. This allows the social researcher in the health field to have, based on a theoretical framework, a flexible methodology that offers mobility in the choice of the technique that best favors the understanding of the issue to be investigated. We have here, as a conceptual reference, the idea of everyday life investigated from interactive processes and contexts, as opposed to a categorial objectification between subject and object. In this context, from the theoretical reflection, we take, as the research's empirical reference, the waiting room of the outpatient clinic of the Osteoarticular Metabolism Department of a Health Care Unit in the city of Fortaleza/, Northeastern Brazil, in order to foster an interpretive understanding of the daily routine that involves the life and health situations of women with osteoporosis.

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Intangible resources have raised the interests of scholars from different research areas due to their importance as crucial factors for firm performance; yet, contributions to this field still lack a theoretical framework. This research analyses the state-of-the-art results reached in the literature concerning intangibles, their main features and evaluation problems and models. In search for a possible theoretical framework, the research draws a kind of indirect analysis of intangibles through the theories of the firm, their critic and developments. The heterodox approaches of the evolutionary theory and resource-based view are indicated as possible frameworks. Based on this theoretical analysis, organization capital (OC) is identified, for its features, as the most important intangible for firm performance. Empirical studies on the relationship intangibles-firm performance have been sporadic and have failed to reach firm conclusions with respect to OC; in the attempt to fill this gap, the effect of OC is tested on a large sample of European firms using the Compustat Global database. OC is proxied by capitalizing an income statement item (Selling, General and Administrative expenses) that includes expenses linked to information technology, business process design, reputation enhancement and employee training. This measure of OC is employed in a cross-sectional estimation of a firm level production function - modeled with different functional specifications (Cobb-Douglas and Translog) - that measures OC contribution to firm output and profitability. Results are robust and confirm the importance of OC for firm performance.

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Lo sviluppo locale rappresenta, non solo per gli economisti, un tema di analisi sempre più rilevante sia al livello istituzionale che al livello scientifico. La complessità degli aspetti inerenti lo sviluppo locale richiede il coinvolgimento di diverse discipline, in ambito economico, politico, sociale e ambientale e di tutti i livelli istituzionali. Parallelamente è cresciuta l’esigenza di processi valutativi coerenti e sistematici, basati su di un numero sempre maggiore di strumenti e metodologie di valutazione. Dall’orientamento della Commissione Europea emerge del resto con sempre maggiore evidenza il binomio fra politica di sviluppo locale e valutazione, che coinvolge i diversi livelli di governo. Il presente lavoro realizza un quadro delle politiche di sviluppo locale, partendo dal livello europeo fino ad arrivare al livello locale, ed una successiva analisi di metodologie e strumenti di valutazione consolidati e di frontiera. La considerazione della valutazione come strumento strategico per le politiche di sviluppo locale trova applicazione nella realizzazione di una analisi comparativa di due aree di montagna. Tali aree, identificate nell’Appennino Bolognese e nell’area montana della Contea di Brasov in Romania, pur collocate in paesi a diverso livello di sviluppo, risultano confrontabili, in termini di similitudini e criticità, al fine di trarre considerazioni di policy inerenti il disegno di adeguate politiche di riqualificazione, mettendo in luce l’importanza del processo valutativo e la necessità di contribuire a diffondere una vera e propria cultura della valutazione.

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This PhD thesis tries to show the impact of transport infrastructure in economic development in least developed countries and in particular in the case of Afghanistan. Some least developed countries during 1990 to 1999 experienced lack of investment in transportation. Lack of investment further increased the economic development gap between developed and least developed countries. Moreover, lack of literature and research in poor countries such as Afghanistan encouraged me to do my research in this country in order to unveil the problems, facing poor people who are living in inaccessible places and suffer from lack of economic opportunities and long term unemployment. This thesis shows the effect of inaccessibility and immobility in economic opportunities and basic social services in Afghanistan. This thesis is important because it covers the role of transport infrastructures at the moment that international community promised to rebuild the infrastructures of post conflict Afghanistan.