966 resultados para VAT revenues


Relevância:

10.00% 10.00%

Publicador:

Resumo:

County engineers in Iowa face the dual problems of rapidly escalating costs and a decreasing rate of growth of revenues. Various priority systems are in use, ranking projects for inclusion in road improvement programs, but they generally have weaknesses when used to compare one project with another in a different location. The sufficiency rating system has proven to be a useful tool in developing a priority list of projects for primary road systems, but there are none currently in use for secondary road systems. Some elements of an existing system used for primary roads could be modified for use with secondary roads, but would require extensive changes. The research reported here, sponsored by the Iowa Department of Transportation, was undertaken to develop a sufficiency rating system which could be used for secondary roads in Iowa and to produce the necessary forms and instructions to aid county engineering personnel in their efforts to complete the ratings for roads within their county. If a usable system were available that would yield reasonable results, county engineers would have an additional tool available to assist them in arriving at a defensible road improvement program.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

The goal of this research was to evaluate the needs of the intercity common carrier bus service in Iowa. Within the framework of the overall goal, the objectives were to: (1) Examine the detailed operating cost and revenue data of the intercity carriers in Iowa; (2) Develop a model or models to estimate demand in cities and corridors served by the bus industry; (3) Develop a cost function model for estimating a carrier's operating costs; (4) Establish the criteria to be used in assessing the need for changes in bus service; (5) Outline the procedures for estimating route operating costs and revenues and develop a matrix of community and social factors to be considered in evaluation; and (6) Present a case study to demonstrate the methodology. The results of the research are presented in the following chapters: (1) Introduction; (2) Intercity Bus Research and Development; (3) Operating Characteristics of Intercity Carriers in Iowa; (4) Commuter Carriers; (5) Passenger and Revenue Forecasting Models; (6) Operating Cost Relationships; (7) Social and General Welfare Aspects of Intercity Bus Service; (8) Case Study Analysis; and (9) Additional Service Considerations and Recommendations.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

La berenjena (Solanum melongena L.) es una planta solanácea de múltiples variedades, cuyos ancestros salvajes se sitúan en Indochina y el este de África. Su cultivo fue muy temprano en zonas de China e India. Aun así, no se extendió al Occidente antiguo ni apenas se conoció, de ahí su ausencia en los textos clásicos de botánica y farmacología. Fueron los árabes quienes llevaron el cultivo de la planta por el Norte de África y Al-Andalus, de donde pasó ya a Europa. Los primeros testimonios occidentales de la berenjena aparecen en traducciones latinas de textos árabes, para incorporarse luego a la literatura farmacológica medieval y, más tarde ya, a la del Renacimiento, que empezó a tratar de ella por su posible parecido con una especie de mandrágora. Pese a que se le reconocían algunas virtudes medicinales, siempre se la tuvo bajo sospecha por ser de sabor poco agradable, indigesta y causante de algunas afecciones. Solo los botánicos de finales del Renacimiento describirían la planta y sus variedades con criterios más «científicos» y botánicos, ya sin apenas intereses farmacológicos.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

The fisheries sector is vital to the Philippine economy, providing substantial employment and income, contributing export earnings, and meeting local food security and nutrition requirements. To protect coastal and marine habitat and to sustain fisheries, over 1000 marine protected areas (MPAs) have been established, in the Philippines. This paper provides empirical evidence on the variance of net revenues linked with MPA establishment and the possible range of relocation costs for fishing effort displaced by an MPA. A total of 424 households were randomly selected from 18 barangays (villages) adjacent to MPAs in three regions in the Philippines. Results show that incomes decrease significantly for both fulltime and seasonal types of fishers after 1-3 years of MPA establishment. The loss occurring through MPA is higher than expected and at least on the short run (up to 4 years) the spill-over effect does not compensate. This information helped to determine the necessary conditional cash transfers for coastal communities who are highly dependent on coastal and marine resources.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Thesis (Ph.D.)--University of Washington, 2016-08

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Enquadramento: As IPSS debatem-se com constrangimentos de ordem financeira que podem ameaçar o seu desempenho. O Estado é o seu maior financiador, mas a tendência de diminuição dos apoios públicos impõe às IPSS encontrem outras formas de financiamento. As IPSS devem garantir a sua sustentabilidade financeira através da diversificação das fontes de financiamento (aumento do financiamento privado) e da implementação de estratégias de redução de custos e aumento das receitas. A gestão dos recursos das IPSS deve ser realizada de uma forma eficiente e eficaz, com vista à construção de uma organização sustentável que cumpra a sua missão e atinja os seus objetivos de carácter social. Objetivos: O objetivo geral do estudo é o seguinte: identificar as estratégias de financiamento que fomentam a sustentabilidade das IPSS. Os objetivos específicos são os seguintes: (1) Conhecer a tipologia das fontes de financiamento das IPSS; (2) Identificar os benefícios e os riscos da diversificação das fontes de financiamento das IPSS; (3) Analisar as fontes de receitas e de custos das IPSS; (4) Identificar os fatores que contribuem para vulnerabilidade financeira das IPSS; (5) Identificar as ações das IPSS que visam uma melhoria da sua sustentabilidade financeira. Métodos: Estudo de caso de 4 IPSS, com utilização de entrevista semi-estruturada (9 entrevistas) e análise documental. Recurso ao software NVivo 10 para categorização dos dados e à análise de conteúdo para interpretação dos dados recolhidos. Resultados:Os Acordos de Cooperação com a Segurança Social são a melhor estratégia para garantir a sustentabilidade financeira das IPSS. Estas desenvolvem um conjunto de ações que visam a melhoria da sua sustentabilidade económica, tais como, a rentabilização de recursos, a redução de despesas, o desenvolvimento de serviços de valor acrescentado e a angariação de recursos. As IPSS sentem necessidade de diversificar as fontes de financiamento (desenvolvimento de atividades complementares como fonte de receita) e apresentam preocupações relacionadas com o cumprimento da sua missão social (intervenção orientada para as necessidades dos stakeholders). Implicações:O estudo sugere a importância das IPSS diversificarem as suas fontes de financiamentoe explorar iniciativas de carácter privado que permitam criar lucro para desenvolver os objetivos e a missão da organização. Recomenda-se a replicação do estudo com uma amostra mais alargada.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

With the disorganized decentralization occurred in Brazil after the 1988 Constitution, municipalities have risen to the level of federal entities. This phenomenon became known as "municipalism" also brought some negative effects such as low capacity financial, economic and political of these entities. In the face of this reality , the municipalities sought in models of collaborative features to address public policy issues ultrarregionais, one of these models are the Public Consortia. Characterized as the organization of all federal entities that aim to solve public policy implementation alone that they could not, or spend great resources for such. This reality of the municipalities have an aggravating factor when looking at the situation in Metropolitan Regions (MRs). This is because the RMs has a historical process of formation that does not encourage cooperation, since that were created top-down during the military regime. Furthermore, the metropolitan municipalities have significant power asymmetries, localist vision, rigidity earmarked revenues, different scenarios conurbation, difficulty standardization of concepts and others that contribute to the vision of low cooperation of these metropolitan areas. Thus, the problem of this work is in the presence of collaborative arrangements, such as the Public Consortia in metropolitan areas, which are seen as areas of low cooperation. To elucidate this research was used for analysis the cases of CONDIAM/PB and Consórcio Grande Recife/PE, because they are apparently antagonistic, but with some points of similarity. The cases has as foundation the Theory of Common Resources, which provides the possibility of collective action through the initiative of individuals. This theory has as its methodology for analyzing the picture IAD Framework, which proposes its analysis based on three axes: external variables, the arena of action and results. The nature of the method of this research was classified as exploratory and descriptive. For the stage of date analysis, was used the method of document analysis and content, Further than of separation of the cases according to theur especificities. At the end of the study, noted that the CONDIAM/PB was a strategy of municipal government of Joao Pessoa to attract funds from the Federal Government for the purpose of to build a landfill, and over the years the ideology of cooperation was left aside, the prevailing view localist municipalities. In the case of Consórcio Grande Recife/PE, members act with some degree of cooperation, especially the collaborative aspect of the region, however, still prevails with greater strength the power of the state of Pernambuco in the decisions and paths of the consortium. Thus, was conclude that the Public Consortia analyzed are an experience of collaborative arrangement, from the initiative of members, as the theory of common resources says, but has not actually signed as a practice of collective action to overcome the dilemmas faced by metropolitan areas

Relevância:

10.00% 10.00%

Publicador:

Resumo:

The World Bank has published estimates of sustainability of consumption paths by adjusting saving rates to take account of the depletion of non-renewable resources. During the period of North Sea oil production Scotland has been in a fiscal union with the rest of the UK. The present paper adjusts the World Bank data to produce separate genuine saving estimates for Scotland and the rest of the UK for 1970-2009, based on a ‘derivation’ principle for oil revenues. The calculations indicate that Scotland has had a negative genuine saving rate for most of the period of exploitation of North Sea oil resources, with genuine saving being positive in the rest of the UK during this period.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

O crescimento das receitas com o turismo em Portugal é evidente.Com ele abriram-se portas ao surgimento de novos negócios nas áreas do turismo que ao mesmo tempo estimulam a atração de visitantes ao País. Os passeios turísticos pela cidade são um negócio de sucesso e proliferaram por todo o território nacional. O problema reside na escolha dos veículos que essas empresas têm vindo a adotar, veículos muito presentes nos chamados países do terceiro mundo e por isso associados aosmesmos. O presente trabalho tem por finalidade a elaboração de uma proposta de veículo vocacionadoao passeio turístico no plano urbano, uma proposta que leva em conta fatores ambientais, na ótica da diminuição da poluição atmosférica e da sustentabilidade dos recursos materiais, um veículo que trata das questões ergonómicas e das limitações do terreno inerentes ao meio urbanístico. O trabalho procurará ainda dar resposta às questões relacionadas com a função e a ética no design, já na fase de projeto, serão aplicadas ferramentas sistémicas que permitirão estabelecer as relações lógico dedutivas, assegurando que a proposta vai ao encontro daquilo a que os potenciais clientes pretendem.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

The purpose of this study is to explore the link between decentralization and the impact of natural disasters through empirical analysis. It addresses the issue of the importance of the role of local government in disaster response through different means of decentralization. By studying data available for 50 countries, it allows to develop the knowledge on the role of national government in setting policy that allows flexibility and decision making at a local level and how this devolution of power influences the outcome of disasters. The study uses Aaron Schneider’s definition and rankings of decentralization, the EM-DAT database to identify the amount of people affected by disasters on average per year as well as World Bank Indicators and the Human Development Index (HDI) to model the role of local decentralization in mitigating disasters. With a multivariate regression it looks at the amount of affected people as explained by fiscal, administrative and political decentralization, government expenses, percentage of urbanization, total population, population density, the HDI and the overall Logistics Performance Indicator (LPI). The main results are that total population, the overall LPI and fiscal decentralization are all significant in relation to the amount of people affected by disasters for the countries and period studied. These findings have implication for government’s policies by indicating that fiscal decentralization by allowing local governments to control a bigger proportion of the countries revenues and expenditures plays a role in reducing the amount of affected people in disasters. This can be explained by the fact that local government understand their own needs better in both disaster prevention and response which helps in taking the proper decisions to mitigate the amount of people affected in a disaster. The reduction in the implication of national government might also play a role in reducing the time of reaction to face a disaster. The main conclusion of this study is that fiscal control by local governments can help reduce the amount of people affected by disasters.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

L’obésité est de nos jours un problème croissant à travers le monde. La morbidité qui y est associée est surtout reliée au développement des différentes composantes du syndrome métabolique (SMet), une constellation de facteurs de risque regroupant l’hypertension, la dyslipidémie (concentration faible de cholestérol des lipoprotéines à haute densité (C-HDL) et élevée de triglycérides (TG)), l’hyperglycémie et l’obésité. Cependant, certains sujets obèses demeurent métaboliquement sains. Les facteurs génétiques joueraient donc un rôle important dans le développement de l’obésité et de ses complications. Les facteurs épigénétiques semblent également y avoir des effets. L’analyse de tissu adipeux viscéral (TAV) a donc été réalisée pour mener à la découverte de plusieurs gènes différentiellement exprimés et méthylés entre les obèses atteints et non atteints par le SMet. Les deux gènes candidats NMT1 et DGKZ font partie de ce groupe et leurs associations avec les composantes du SMet ont été testées. Leurs niveaux de méthylation et d’expression génique ont aussi été analysés.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Dissertação de Mestrado em Fiscalidade

Relevância:

10.00% 10.00%

Publicador:

Resumo:

This paper discusses social housing policy in Brazil since the 1990s by analyzing government programs’ institutional arrangements, their sources of revenues and the formatting of related financial systems. The conclusion suggests that all these arrangements have not constituted a comprehensive housing policy with the clear aim of serving to enhance housing conditions in the country. Housing ‘policies’ since the 1990s – as proposed by Fernando Collor de Mello, Itamar Franco, Fernando Henrique Cardoso and ´ Luis Inacio Lula da Silva’s governments (in the latter case, despite much progress towards subsidized investment programs) – have sought to consolidate financial instruments in line with global markets, restructuring the way private interests operate within the system, a necessary however incomplete course of action. Different from rhetoric, this has resulted in failure as the more fundamental social results for the poor have not yet been achieved.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Sovereign wealth funds (SWFs) have been established in several countries to manage the revenues arising from exhaustible natural resources. SWFs allow consumption to be spread between generations, and between periods of high and low natural resource prices. In this paper the arguments for and against establishing an SWF in Kenya are considered. A first section considers the argument that Kenya is too poor to allocate oil revenues to such a fund. A second section discusses the principles underlying such a fund. A final section concludes by considering the steps that are being taken to establish a Kenyan SWF.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Knowledge Exchange examined different routes in achieving the vision of 'having a layer of scholarly and scientific content openly available in the internet'. One of these routes involves exploring new developments in the future of publishing. Work is being undertaken investigating interesting alternative business models which could contribute to the transition to open access. In this light KE has commissioned a study investigating whether submission fees could play a role in a business model for Open Access journals. The general conclusion of the report bearing the title ‘Submission Fees a tool in the transition to open access?', written by Mark Ware, is that there are benefits to publishers in certain cases to switch to a model in which an author pays a fee when submitting an article. Especially journals with a high rejection rate might be interested in combining submission fees with article processing charges in order to make the transition to open access easier. In certain disciplines, notably economic and finance journals and in some areas of the experimental life sciences, submission fees are already common. Overall there seems to be an interest in the model but the risks, particularly those involved in any transition, are seen by the publishers to outweigh the perceived benefits. There is also a problem in that the advantages offered by submission fees are often general benefits that might improve the system but do not provide publishers and authors with direct incentives to change to open access. To support transition funders, institutions and publication funds could make it clear that submission fees would be an allowable cost. At present this is often unclear in their policies. Author acceptance of submission fees is critical to its success. It is an observable fact that authors will accept them in some circumstances. Author acceptance would require further study though. Based on the interviews and the modelling in the study one model in particular is regarded as the most suitable way to meet the current requirements (i.e. to strengthen open access to research publications). In this model authors pay a submission fee plus an Article Processing Fee and the article is subsequently made available in open access. Both fees are set at levels that balance acceptability with the author community with securing a meaningful mix of revenues for the Publisher.