953 resultados para Inheritance and transfer tax


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This work involves the organization and content perspectives on Enterprise Content Management (ECM) framework. The case study at the Federal University of Rio Grande do Norte was based on ECM model to analyse the information management provided by the three main administrative systems: The Integrated Management of Academic Activities (SIGAA), Integrated System of Inheritance, and Contracts Administration (SIPAC) and the Integrated System for Administration and Human Resources (SIGRH). A case study protocol was designed to provide greater reliability to research process. Four propositions were examined in order to reach the specific objectives of identification and evaluation of ECM components from UFRN perspective. The preliminary phase provided the guidelines for the data collection. In total, 75 individuals were interviewed. Interviews with four managers directly involved on systems design were recorded (average duration of 90 minutes). The 70 remaining individuals were approached in random way in UFRN s units, including teachers, administrative-technical employees and students. The results showed the presence of many ECM elements in the management of UFRN administrative information. The technological component with higher presence was "management of web content / collaboration". But initiatives of other components (e.g. email and document management) were found and are in continuous improvement. The assessment made use of eQual 4.0 to examine the effectiveness of applications under three factors: usability, quality of information and offered service. In general, the quality offered by the systems was very good and walk side by side with the obtained benefits of ECM strategy adoption in the context of the whole institution

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Partnerstwo publiczno-prywatne zyskuje coraz większą popularność w realizacji zadań publicznych, szczególnie w obszarze inwestycji infrastrukturalnych. W toku upowszechniania wykorzystania kapitału i wiedzy pochodzącej z sektora prywatnego do realizacji inwestycji, które dotychczas były domeną sektora publicznego wykształciły się różne modele partnerstwa. Jednym z najpowszechniejszych z nich jest model BOT, czyli build, operate and transfer, co w przekładzie na język polski oznacza buduj, eksploatuj i przekaż. Już samo rozwinięcie tego skrótu, wystarcza do opisania w sposób ogólny tej koncepcji. Polega ona na wykorzystaniu potencjału gospodarczego i organizacyjnego partnera prywatnego do budowy określonego obiektu użyteczności publicznej, następnie podmiot ten odzyskuje poniesione koszty i zapewnia sobie odpowiednią stopę zysku dzięki eksploatacji tego obiektu na podstawie udzielonej mu koncesji. Po wygaśnięciu koncesji prawa do eksploatacji obiektu wracają w posiadanie podmiotu publicznego. Niniejszy artykuł ma charakter poglądowy. Autor na wstępie przybliża podstawy prawne partnerstwa oraz status prawny jego uczestników. Następnie w oparciu o regulacje prawne przedstawiony zostaje proces realizacji przedsięwzięcia BOT, po czym określane są potencjalne korzyści i koszty płynące z zastosowania tego modelu.

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Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

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En este trabajo de difusión se presenta la mejora de la generación y transferencia de calor en el calentador eléctrico de una secadora doméstica de ropa, con el desarrollo de un modelo teórico para estimar la eficiencia térmica, basado en el flujo másico y la potencia eléctrica del calentador como variables de entrada, y la eficiencia térmica del calentador como variable de salida, con el calentador analizado como un componente aislado. Se realizaron pruebas al calentador para determinar la función matemática de su eficiencia térmica. Del análisis de resultados se observó la tendencia exponencial típica de un sistema sobreamortiguado, base del modelo matemático cuyo coeficiente de predicción es 0.96.El modelo matemático se comprobó con flujo másico alto obteniendo un error relativo máximo de 0.66 %, y provee de información suficiente para elevar la eficiencia en 7.7%. El rango de potencia en el que fue probado el modelo matemático desarrollado para el calentador es de 1 KW hasta 5 KW, el cual es el rango recomendado para su uso.

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El presente trabajo es una recreación de la vida de los niños en el período bajomedieval español. Se toman cuatro tipos distintos de pequeños: los infantes reales, los hijos de la alta nobleza de la época, niños pertenecientes al patriciado urbano y pequeños provenientes de sectores pobres. Teniendo como base a personajes de la época como Alfonso X, Fernán Pérez de Guzmán y Gonzalo de Baeza, entre otros, se analizan distintos aspectos de la vida de estos niños: el nacimiento, las enfermedades, el bautismo, la alimentación, el vestido, la crianza, la educación, el trabajo, los juegos, los matrimonios, la herencia y los aspectos religiosos.

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In the Rio Grande do Norte, the craftsmanship is generating of economy, it involves a significant number of people and is diversified in its raw materials and particular type. As reference of the craft local, the ceramics supplied the primary necessities in the utilitarian domestic servants, acquired piety in the religious figures, were toy in infantile amusements and, finally, gained status of pure ornament. By its historical representation, the district of Santo Antônio do Potengi is considered the most important center of manufacture of craftpottery in the State. The work of the potters continues in that locality anchored between the familiar inheritance and the participation each more influential time of the public politics destined to the sector situation verified for visible alterations in the shape of the pottery from the decade of 1990 with the implantation of a cooperative destined to the collective production. We observe in this passage, that such actions in the measure where they objectify to structuralize conditions ideal to support the artisan making, do not benefit in significant way the social development them craftsmen. It is important not to lose of sight that exists some involved dimensions in this process and that these surpass the common interest for the object and the consequent economic connotation of its commercialization. They are knowledge that imply in the access to raw materials, in the peculiar of the formal aspects and productive methods, in the contextual relations organized to defend the survival of the activity

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O objetivo principal deste estudo é avaliar se as medidas e ações implementadas pelos governantes para aperfeiçoar o modelo de governança pública brasileiro estão contribuindo para elevar o nível de controle social e de transparência na administração pública. Pressupomos que a promoção da transparência e do acesso à informação é uma medida essencial para o fortalecimento do controle social e da democracia, e por decorrência, para a melhoria da qualidade da gestão pública. Trata-se de um artigo teóricoempírico e bibliográfico, apoiado nas abordagens das teorias da governança, neoinstitucional e da agência. A partir da literatura, relatórios e das normas legais, buscamos identificar inicialmente as motivações que levaram à adaptação e transferência das experiências da governança corporativa para o setor público. Realizou-se, ainda, uma pesquisa de campo para avaliar a qualidades das informações das despesas públicas disponibilizadas pelos portais de transparência dos 200 municípios mais populosos do país. Conclui-se, por fim, que ainda existem inúmeros desafios e obstáculos a serem superados nos âmbitos sociocultural e institucional. Essas dificuldades são agravadas por deficiências de competência e de valores éticos e morais dos governantes e políticos, essenciais para viabilizar uma boa governança pública, elevar a transparência e aumentar o controle social no Brasil. _______________________________________________________________________________________ ABSTRACT

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This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and use tax whether paid for as part of a subscription service, per item, or per event.