Sector financiero y empleo femenino. El caso uruguayo

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Difusão do trabalho agrícola formal no Brasil e sua dinâmica multiescalar

This paper aims to analyze the geographical dynamics of work from the spread of formal employment in the agricultural sector in Northeast Brazil. In recent years the region has had highlighted a growing movement to produce fruit for export, resulting in the promotion of important sociospatial transformations arising from the formation of a capitalist labor market. Data about the increase in the number of formal jobs show the impact of fruit growing agribusiness in the establishment of a new social and territorial division of labor. However, our study draws attention to the existence of a framework dominated for the vulnerability of the labor market by the persistence of seasonality and precarious working conditions.

Estilos de desarrollo y mutaciones del sector laboral en la región norte de América Latina

Incluye Bibliografía

Information flows and environments in business contexts: the meat sector case of Salmanca/Spain

Organizational environments are related to hierarchic levels existing in a determined organization, and they influence in the formal and informal flows origin and in their monitoring and/or extinction. Informational environments are a result of organizational environments, of which focus is information and knowledge. Information flows are a fundamental element to informational environments, in a way that there´s no informational environments if there´s no information flows. Informational flows are natural reflections from their environments, in terms of content and in the way they occur. This qualitative and quantitative research was developed in three stages, in a way to allow the comprehension of the phenomena related to information and knowledge environments and information flows that occur in the meat sector from the Province of Salamanca, Spain. We used Laurence Bardin´s ‘Analysis of Content’, more specifically the ‘Categorical Analysis’ technique to data analysis. As data collection procedure we accomplished a field research, applying a questionnaire as an intentional sample of the meat industries segment from the Province of Salamanca, Spain. From data tabulation and analysis, we infer that information environments and flows are relevant to these companies business development, as well as we emphasized the need of information and knowledge management deployment, in a way to insure organizational processes quality, industrial chain production and companies competition to conquer potential markets.

A journey through the capital structure of the banking sector: Empirical evidence for Europe from 2008 to 2012

Systemic risk is the protagonist of the recent financial crisis. This thesis proposes a definition and a propagation mechanism for systemic risk. Risk management has a direct linkage with capital management, when addressing the question that the risk handled by a financial institution is compatible with the amount of equity available. This thesis proposes a risk management of liquid market variables, which compose the assets of a bank, based on the statistical tool of PCA. The principal component analysis will define the PCR, or Principal Components of Risk. Such definition of Risk will be adopted to test if the risk represented by PCR is explanatory of the movements of equity and/or debt for the banks included in the in the index Itraxx financial senior: the results of these regressions will be compared with a formal Capital Adequacy test in order to assess the financial soundness of the main financial European institutions.

The Integration of Formal and Non-formal Education: The Dutch “brede school”

The Dutch “brede school” (BS) development originates in the 1990s and has spread unevenly since: quicker in the primary than secondary educational sector. In 2007, there were about 1000 primary and 350 secondary BS schools and it is the intention of the government as well as the individual municipalities to extend that number and make the BS the dominant school form of the near future. In the primary sector, a BS cooperates with crèche and preschool facilities, besides possible other neighborhood partners. The main targets are, first, to enhance educational opportunities, particularly for children with little (western-) cultural capital, and secondly to increase women’s labor market participation by providing extra familial care for babies and small children. All primary schools are now obliged to provide such care. In the secondary sector, a BS is less neighborhood-orientated than a primary BS because those schools are bigger and more often located in different buildings. As in the primary sector, there are broad and more narrow BS, the first profile cooperating with many non-formal and other partners and facilities and the second with few. On the whole, there is a wide variety of BS schools, with different profiles and objectives, dependent on the needs and wishes of the initiators and the neighborhood. A BS is always the result of initiatives of the respective school and its partners: parents, other neighborhood associations, municipality etc. BS schools are not enforced by the government although the general trend will be that existing school organizations transform into BS. The integration of formal and non-formal education and learning is more advanced in primary than secondary schools. In secondary education, vocational as well as general, there is a clear dominance of formal education; the non-formal curriculum serves mainly two lines and objectives: first, provide attractive leisure activities and second provide compensatory courses and support for under-achievers who are often students with migrant background. In both sectors, primary and secondary, it is the formal school organization with its professionals which determines the character of a BS; there is no full integration of formal and non-formal education resulting in one non-disruptive learning trajectory, nor is there the intention to go in that direction. Non-formal pedagogues are partly professionals, like youth- and social workers, partly volunteers, like parents, partly non-educational partners, like school-police, psycho-medical help or commercial leisure providers. Besides that, the BS is regarded by government educational and social policy as a potential partner and anchor for community development. It is too early to make reliable statements about the effects of the BS movement in the Netherlands concerning the educational opportunities for disadvantaged children and their families, especially those with migrant background, and combat further segregation. Evaluation studies made so far are moderately positive but also point to problems of overly bureaucratized structures and layers, lack of sufficient financial resources and, again, are uncertain about long-term effects.

Agglomeration effects of informal sector: evidence from Cambodia

The presence of a large informal sector in developing economies poses the question of whether informal activity produces agglomeration externalities. This paper uses data on all the nonfarm establishments and enterprises in Cambodia to estimate the impact of informal agglomeration on the regional economic performance of formal and informal firms. We develop a Bayesian approach for a spatial autoregressive model with an endogenous explanatory variable to address endogeneity and spatial dependence. We find a significantly positive effect of informal agglomeration, where informal firms gain more strongly than formal firms. Calculating the spatial marginal effects of increased agglomeration, we demonstrate that more accessible regions are more likely than less accessible regions to benefit strongly from informal agglomeration.

Applications of Quantum Field Theory, From the Formal to the Phenomenological

Thesis (Ph.D.)--University of Washington, 2016-06

Is a little sunshine all we need? On the impact of sunshine regulation on profits, productivity and prices in the Dutch drinking water sector

This paper analyzes the performance of Dutch drinking water utilities before and after the introduction of sunshine regulation, which involves publication of the performance of utilities but no formal price regulation. By decomposing profit change into its economic drivers, our results suggest that, in the Dutch political and institutional context, sunshine regulation was effective in improving the productivity of publicly organised services. Nevertheless, while sunshine regulation did bring about a moderate reduction in water prices, sustained and substantial economic profits suggest that it may not have the potential to fully align output prices with economic costs in the long run. In methodological terms, the DEA based profit decomposition is extended to robust and conditional non-parametric efficiency measures, so as to account better for both uncertainty and differences in operating environment between utilities.

Informational institutions in the agrifood sector:meta-information and meta-governance of environmental sustainability

In the agrifood sector, the explosive increase in information about environmental sustainability, often in uncoordinated information systems, has created a new form of ignorance ('meta-ignorance') that diminishes the effectiveness of information on decision-makers. Flows of information are governed by informal and formal social arrangements that we can collectively call Informational Institutions. In this paper, we have reviewed the recent literature on such institutions. From the perspectives of information theory and new institutional economics, current informational institutions are increasing the information entropy of communications concerning environmental sustainability and stakeholders' transaction costs of using relevant information. In our view this reduces the effectiveness of informational governance. Future research on informational governance should explicitly address these aspects.

Innovating from the War Economy: Formal, Informal, and Illicit Economic Activities of the Military in Colombia

Over the last decade, the Colombian military has successfully rolled back insurgent groups, cleared and secured conflict zones, and enabled the extraction of oil and other key commodity exports. As a result, official policies of both the Uribe and Santos governments have promoted the armed forces to participate to an unprecedented extent in economic activities intended to consolidate the gains of the 2000s. These include formal involvement in the economy, streamlined in a consortium of military enterprises and social foundations that are intended to put the Colombian defense sector “on the map” nationally and internationally, and informal involvement expanded mainly through new civic action development projects intended to consolidate the security gains of the 2000s. However, failure to roll back paramilitary groups other than through the voluntary amnesty program of 2005 has facilitated the persistence of illicit collusion by military forces with reconstituted “neoparamilitary” drug trafficking groups. It is therefore crucially important to enhance oversight mechanisms and create substantial penalties for collusion with illegal armed groups. This is particularly important if Colombia intends to continue its new practice of exporting its security model to other countries in the region. The Santos government has initiated several promising reforms to enhance state capacity, institutional transparence, and accountability of public officials to the rule of law, which are crucial to locking in security gains and revitalizing democratic politics. Efforts to diminish opportunities for illicit association between the armed forces and criminal groups should complement that agenda, including the following: Champion breaking existing ties between the military and paramilitary successor groups through creative policies involving a mixture of punishments and rewards directed at the military; Investigation and extradition proceedings of drug traffickers, probe all possible ties, including as a matter of course the possibility of Colombian military collaboration. Doing so rigorously may have an important effect deterring military collusion with criminal groups. Establish and enforce zero-tolerance policies at all military ranks regarding collusion with criminal groups; Reward military units that are effective and also avoid corruption and criminal ties by providing them with enhanced resources and recognition; Rely on the military for civic action and development assistance as minimally as possible in order to build long-term civilian public sector capacity and to reduce opportunities for routine exposure of military forces to criminal groups circulating in local populations.

Respuestas sindicales ante el desafío de la empresa-red: sector petroquímico y nuclear

El modelo de empresa-red constituye un desafío para los sistemas de relaciones laborales. Dicho modelo cuestiona el papel de las instituciones colectivas de trabajo, concebidas históricamente en el marco de una organización integrada verticalmente según el modelo fordista. En efecto, la empresa dispersa o el recurso a la subcontratación son contextos cada vez más habituales, en los cuales la organización del trabajo se encuentra disociada de la empresa en sentido jurídico y patrimonial, y donde se establecen relaciones de trabajo triangulares de facto entre empresa principal, empresa de servicios y trabajadores. La búsqueda de respuestas a esta problemática apunta a la reconstrucción de solidaridades entre los trabajadores, pasando por la acción de los representantes de los trabajadores. A partir de un estudio de casos llevado a cabo en dos industrias de flujo, la industria nuclear y la petroquímica, este artículo se propone analizar los efectos de la triangulación de la relación salarial a nivel de planta, y dos procesos experimentales de organización sindical y de negociación colectiva territorial que buscan dar respuesta a la problemática de la subcontratación. El artículo analiza los resultados y límites de dichas experiencias para reconstruir una “comunidad de trabajo” inclusiva de los trabajadores subcontratistas.

Estructura formal, textual y oral del discurso público

Estructura formal, textual y oral del discurso públicoExisten tres competencias comunicativas muy valoradas en la sociedad de la información. Primero, la búsqueda, selección y gestión de grandes cantidades de información. Segundo, la redacción de textos claros, concisos y rigurosos. Y en tercer lugar, la exposición y defensa oral de esta información en un discurso público. Tradicionalmente, los estudios de periodismo han abordado estas competencias de forma independiente. Pero actualmente, instituciones y empresas de ámbitos diferentes demandan un perfil profesional capaz de aplicarlas ante cualquier tipo de información y con objetivos diversos. Se propone un modelo integral en tres niveles estructurales basado en teorías, conceptos y estudios específicos de periodismo, oratoria, retórica… o comunicación, en los últimos años. Este modelo puede contribuir a encauzar las investigaciones de académicos y representa una herramienta de entrenamiento para profesionales.

A house, not a home? Examining the use of the private rented sector to resolve homelessness in Scotland

Changes to homelessness legislation in post-devolution Scotland have resulted in an expansion of rights for homeless households seeking formal assistance from local authorities. These changes have led to Scotland’s homelessness arrangements being considered among the most progressive in Europe. In recent years, however, the Scottish Government has increasingly promoted homelessness prevention and Housing Options approaches as a means by which homelessness might be avoided or resolved without recourse to statutory rights. As part of that, they have promoted greater use of the private rented sector (PRS) as a key housing option, with the potential to meet the needs of homeless households. The arguments made to support use of the PRS have much in common with arguments for privatisation in other areas of social policy, notably greater choice for the individual promoting better welfare outcomes, and competition among providers encouraging improvements in quality of service provision. Critics have argued that such benefits may not be realised and that, on the contrary, privatisation may lead to exclusion or act to worsen households’ outcomes. This thesis considers the extent to which the PRS has been utilised in Scotland to accommodate homeless households, and the consequences of this for their welfare. The thesis uses a combination of quantitative and qualitative methods. To examine trends in the use of the PRS, it presents quantitative analysis of the data on the operation of the statutory system and Housing Options arrangements, and of data from a survey of local authority homelessness strategy officers. To examine the consequences of this for homeless households, the thesis uses qualitative research involving face-to-face interviews with 35 homeless households across three local authority areas. This research considers the extent to which households’ experiences of homelessness, housing need and the PRS reflect the arguments presented in the literature, and how settled accommodation has impacted on households’ ability to participate fully in society. The research found an increasing but still limited role for the PRS in resolving statutory homelessness in Scotland, with indications that the PRS is being increasingly used as part of the Housing Options approach and as a means of resolving homelessness outside the statutory system. The PRS is being utilised to varying degrees across different local authority areas, and a variety of methods are being used to do so. While local authorities saw clear advantages to making greater use of the sector, a number of significant barriers including affordability, available stock and landlord preferences - made this difficult in practice. Research with previously homeless households in the PRS similarly found broadly positive experiences and views of the sector, particularly with regard to enabling households to access good quality accommodation in desirable areas of their choosing, with many households highlighting improvements relating to social inclusion and participation. Nevertheless, concerns around the security of tenure offered by the sector, repairs, service standards and unequal power relations between landlord and tenant persisted. As such, homeless households frequently expressed their decision to enter the sector in terms of a trade-off between choice and security.

Manual de procedimientos en el cumplimiento tributario en materia de precios de transferencia para las empresas del sector comercio.

En El Salvador, a consecuencia del desarrollo de las economías a nivel mundial y el crecimiento de las empresas en los mercados internacionales y regionales en los últimos 30 años, el país se vio en la necesidad de requerir medidas de política fiscal y establecer lineamientos para el tratamiento de las operaciones entre empresas relacionadas que efectúan transacciones tanto dentro como fuera del territorio; esto fue motivo para que en el año 2009, a través de una reforma al Código Tributario, se incluyera en su Legislación Tributaria la regulación de precios de transferencias como una obligación formal; por lo que se ha vuelto fundamental conocer los aspectos, legales, técnicos y prácticos; para facilitar la aplicación y cumplir con las exigencias que demanda la realidad empresarial actual. La presente investigación se desarrolló bajo el método hipotético-deductivo, utilizando como técnica la encuesta a través de un cuestionario, dirigido a los contadores de las empresas del sector comercio que realizan operaciones con sujetos relacionados; de los resultados obtenidos, se identificó que el desempeño de los contadores con respecto a la temática, se ve afectado por una serie de factores como: la complejidad del tema y la falta de recursos por parte de las entidades para invertir en capacitaciones; las cuales incide en los conocimientos para aplicar la metodología de manera adecuada. Además se realizaron dos entrevistas, la primera a un administrador de una empresas del sector comercio y la otra, a un funcionario público de la Unidad de Precios de Transferencia de la Dirección General de Impuestos Internos, del Ministerio de Hacienda, coincidiendo con similares dificultades que expresaron los contadores en mención. Es por ello que se considera importante el diseño de un manual de procedimientos para que sirva como una herramienta que facilite la aplicación de la metodología Precios de Transferencia, a los contadores de las empresas del sector comercio que realizan transacciones con sujetos relacionados del municipio de San Salvador; en base a los requerimientos de la legislación tributaria y las directrices establecidas por la Organización para la Cooperación y el Desarrollo Económicos (OCDE), el cual se divide en cuatro secciones: generalidades, aspectos preliminares necesarios para aplicar la metodología, desarrollo de casos prácticos (cabe aclarar que debido a la naturaleza de las empresas en estudio, se utilizaron dos métodos: método del precio libre comparable y método del precio de reventa), y la sección de formulario. Sin embargo, a pesar de los aportes que se puedan lograr con la propuesta del manual, se sugiere a la Universidad de El Salvador que incorpore el desarrollo completo de dicho tema en los planes de estudio de la carrera de Licenciatura en Contaduría Pública, además al Consejo de Vigilancia para el ejercicio de la Profesión de la Contaduría Pública y Auditoría implemente mecanismos de capacitaciones para facilitar la comprensión de la temática precios de transferencia.