A percepção sobre os incentivos fiscais para as PME do setor têxtil: o caso da região serrana do estado do Rio de Janeiro

As micro, pequenas e médias empresas geram cerca de 20% do PIB brasileiro. Estima-se que, atualmente, 60% dos postos de trabalho e cerca de 85% dos novos empregos no Brasil são gerados por micro, pequenas e médias empresas. Nesse sentido, a implementação de políticas públicas destinadas as micro, pequenas e médias empresas possuem a dupla dimensão de favorecer tanto o crescimento econômico como a melhoria de indicadores sociais como a distribuição desigual da renda ou a desigualdade regional. Entretanto, um importante debate amadurece no país a respeito da efetividade e dos retornos gerados pelas concessões de incentivos fiscais. Alinhados a este cenário, o objetivo do presente estudo é analisar o impacto dos incentivos fiscais do setor têxtil das pequenas e médias empresas da região serrana do estado do Rio de Janeiro através da visão de seus gestores e dos indicadores econômicos. Foi realizado um estudo de campo no qual os gestores das PME do setor têxtil da região serrana do estado do Rio de Janeiro responderam um questionário composto por dezoito perguntas. As respostas foram comparadas a um cálculo de estimativa de renuncia entre o Lucro Presumido e o SIMPLES Nacional. Como resultados verificou-se a não efetividade dos incentivos fiscais no seu principal papel de geração de emprego e renda e uma sensação de insuficiência, desconhecimento e, consequentemente, falta de transparência em relação aos incentivos fiscais disponíveis e concedidos especificamente para o setor ou região, na percepção dos gestores das PME.

Welfare Effort and Poverty from the Monetary and Capabilities Approach: A Cross-Country Analysis in Latin American and the Caribbean (1990-2010)

There is abundant empirical evidence on the negative relationship between welfare effort and poverty. However, poverty indicators traditionally used have been representative of the monetary approach, excluding its multidimensional reality from the analysis. Using three regression techniques for the period 1990-2010 and controlling for demographic and cyclical factors, this paper examines the relationship between social spending per capita —as the indicator of welfare effort— and poverty in up to 21 countries of the region. The proportion of the population with an income below its national basic basket of goods and services (PM1) and the proportion of population with an income below 50% of the median income per capita (PM2) were the two poverty indicators considered from the monetarist approach to measure poverty. From the capability approach the proportion of the population with food inadequacy (PC1) and the proportion of the population without access to improved water sources or sanitation facilities (PC2) were used. The fi ndings confi rm that social spending is actually useful to explain changes in poverty (PM1, PC1 and PC2), as there is a high negative and signifi cant correlation between the variables before and after controlling for demographic and cyclical factors. In two regression techniques, social spending per capita did not show a negative relationship with the PM2. Countries with greater welfare effort for the period 1990-2010 were not necessarily those with the lowest level of poverty. Ultimately social spending per capita was more useful to explain changes in poverty from the capability approach.

La incidencia de los valores culturales en el voluntariado: el caso de Europa

La realidad del voluntariado es sumamente compleja hasta el punto de que resulta complicado definir y caracterizar el trabajo voluntario, dada la gran variedad de interpretaciones, motivaciones, variables sociodemográficas y aspectos culturales que configuran el perfil de los voluntarios. El objetivo de este trabajo es analizar la influencia conjunta de algunas variables sociodemográficas, así como de los valores culturales de índole secular o tradicional, sobre el perfil de los voluntarios en Europa. Además, se investiga qué variables orientan a los voluntarios hacia un determinado tipo de voluntariado u otro. Para ello se ha aplicado principalmente una metodología de regresión logística a partir de la información disponible en la European Value Study. Los resultados obtenidos ayudan a establecer una caracterización del voluntariado en Europa, y confirman la influencia de los valores culturales, en primer lugar, en la realización o no de trabajos de voluntariado, y en segundo lugar, en la elección que hacen estas personas del tipo de actividad con la que están comprometidos. Al analizar dos tipos de voluntariado de motivación supuestamente muy diferente, se concluye que existe un grupo de valores que influyen en ambos, aunque el sentido y la intensidad en la que lo hacen sea diferente; por otra parte, algunos valores tienen influencia o no en la realización de trabajos de voluntariado, dependiendo del tipo específico al que nos refiramos.

Pupil participation in school life: an approach from the educational community

The Convention on the Rights of the Child (CRC, 1989) is currently the most ratified international treaty. Several authors have highlighted its potential for both a moral education and citizenship. However, paradoxically, different studies report its limited or occasional incorporation into school practices. This article explores experiences of participation in schools,the third P of the CRC, from the plurality of voices and actors of the educational community,by means of 14 discussion groups in 11 autonomous communities in Spain. Discourse analysis evidence low levels of student participation in school life. But, at the same time, a favorable educational environment for the development of projects that contribute to child participation is found, as well as for the incorporation of the CRC as a mover and a referential integrator of the different schools projects. However, it is also an educational background conductive to projects for its development, such as the incorporation of the CRC as a referential integrator of the schools projects.

Is everybody happy? The politics and measurement of national wellbeing

This article explores the political and intellectual influences behind the growth of interest in happiness and the emergence of the new 'science of happiness'. It offers a critique of the use of subjective wellbeing indicators within indexes of social and economic progress, and argues that the proposed United Kingdom's National Well-being Index is over-reliant on subjective measures. We conclude by arguing that the mainstreaming of happiness indicators reflects and supports the emergence of 'behavioural social policy'.

Poverty in Ireland in Comparative European Perspective

In this paper we seek to put Irish poverty rates in a comparative European context. We do so in a context whereby the Irish economic boom and EU enlargement have led to increasing reservations being expressed regarding rates deriving from the EU 'at risk of poverty' indicator. Our comparative analysis reports findings for both overall levels of poverty and variation by household reference person characteristics for this indicator and a consistent poverty measure for Ireland, the UK and five smaller European countries spanning a range of welfare regimes. Our findings demonstrate that the distinctiveness of Ireland's situation lies not in the overall levels of poverty per se but in the very high penalties associated with being in a household where the household reference person is a lone parent or excluded from the labour market.

Income, deprivation and economic stress in the enlarged European Union

At risk of poverty indicators based on relative income measures suggest that within the enlarged EU societies located at quite different points on a continuum of affluence have similar levels of poverty. Substantial differences in levels of income between societies do not in themselves invalidate this approach. However, the relative income approach fails to capture the fact that, if countries are grouped in terms of level of GDP, between economic cluster differences in life-style deprivation are sharper at lower income levels. Support for the argument relating to restricted reference groups is found in relation to the contrast between the twelve most affluent EU countries and all others. The limitations of relative income poverty lines have little to do with the process of enlargement as such. Instead the major problem involves the weak association between income and deprivation in the more affluent countries. However, as a consequence of such difficulties, such indicators do not provide entirely meaningful comparisons of levels of disadvantage across economic clusters. The current analysis, rather than supporting the alternative of a focus on absolute income or an EU wide poverty line, suggests that we should take the argument for adopting a multidimensional approach to the measurement of poverty more seriously.

Comparing poverty and deprivation dynamics:Issues of reliability and validity

In this paper we seek to establish if earlier findings relating to the relationship between income poverty persistence and deprivation persistence could be due to a failure to take measurement error into account. To address this question, we apply a model of dynamics incorporating structural and error components. Our analysis shows a general similarity between latent poverty and deprivation dynamics. In both cases we substantially over-estimate the probability of exiting from poverty or deprivation. We observe a striking similarity across dimensions for both observed and latent outcomes. In both cases levels of poverty and deprivation persistence are higher for the latent case. However, there is no evidence that earlier results relating to the differences in the determinants of poverty and deprivation persistence are a consequence of differential patterns of reliability. Taking measurement error into account seems more likely to accentuate rather than diminish the contrasts highlighted by earlier research. Since longitudinal differences relating to poverty and deprivation cannot be accounted for by measurement error, it seems that we must accept that we are confronted with issues relating to validity rather than reliability. Even where we measure these dimensions over reasonable periods of time and allow for measurement error, they continue to tap relatively distinct phenomenon. Thus, if measures of persistent poverty are to constitute an important component of EU social indicators, a strong case can be made for including parallel measures of deprivation persistence and continuing to explore the relationship between them. © Springer Science+Business Media, Inc. 2006.

Dimensionality, Reliability and Validity of the InterRAI Depression Rating Scale in a Canadian Palliative Care Population

A reliable and valid instrument is needed to screen for depression in palliative patients. The interRAI Depression Rating Scale (DRS) is based on seven items in the interRAI Palliative Care instrument. This study is the first to explore the dimensionality, reliability and validity of the DRS in a palliative population. Palliative home care patients (n = 5,175) residing in Ontario (Canada) were assessed with the interRAI Palliative Care instrument. Exploratory factor analysis and Mokken scale analysis were used to identify candidate conceptual models and evaluate scale homogeneity/performance. Confirmatory factor analysis compared models using standard goodness-of-fit indices. Convergent and divergent validity were investigated by examining polychoric correlations between the DRS and other items. The “known groups” test determined if the DRS meaningfully distinguished among client subgroups. The non-hierarchical two factor model showed acceptable fit with the data, and ordinal alpha coefficients of 0.83 and 0.82 were observed for the two DRS subscales. Omega hierarchical (ωh) was 0.78 for the bifactor model, with the general factor explaining three quarters of the common variance. Despite the multidimensionality evident in the factor analyses, bifactor modelling and the Mokken homogeneity coefficient (0.34) suggest that the DRS is a coherent scale that captures important information on sub-constructs of depression (e.g., somatic symptoms). Higher correlations were seen between the DRS and mood and psychosocial well-being items, and lower correlations with functional status and demographic variables. The DRS distinguished in the expected manner for known risk factors (e.g., social support, pain). The results suggest that the DRS is primarily unidimensional and reliable for use in screening for depression in palliative care patients.

Economic Stress and the Great Recession in Ireland: Polarization, Individualization or ‘Middle Class Squeeze’?

Following an unprecedented boom, since 2008 Ireland has experienced a severe economic crisis. Considerable debate persists as to where the heaviest burden of the recession has fallen. Conventional measures of income poverty and inequality have a limited capacity to answer this question. Our analysis, which focuses on economic stress and the mediating role of material deprivation, provides no evidence for individualization or class polarization. Instead we find that while economic stress level are highly stratified in income class and social class terms in both boom and bust periods, the changing impact of class is contingent on life course stage. The affluent income class remained largely insulated from the experience of economic stress. However, it saw its relative advantage overthe income poor class decline at the earlier stage of the life-course. At the other end of the hierarchy, the income poor experienced a relative improvement in their situation in the early life course phases. The precarious income class experienced some improvement in its situation at the earlier life course stages while the outcomes for the middle classes remain unchanged. In the mid-life course stages the precarious and lower middle classes experienced disproportionate increase in their stress levels while at the later life-cycle stage it is the combined middle classes that lost out. Additional effects over time relating to social class are restricted to the deteriorating situation of the petit bourgeoisie at the middle stage of the life-course. The pattern is clearly a good deal more complex that suggested by conventional notions of ‘middle class squeeze’ and points to the distinctive challenges relating to welfare and taxation policy faced by governments in the Great Recession.

Comparative Assessment of Methods for Measuring Consensual Poverty: Sort Card Versus CAPI

Poverty means more than having a low income and includes exclusion from a minimally accepted way of life. It is now common practice in Europe to measure progress against poverty in terms of low income, material deprivation rates and some combination of both. This makes material deprivation indicators, and their selection, highly significant in its own right. The ‘consensual poverty’ approach is to identify deprivation items which a majority of the population agree constitute life’s basic necessities, accepting that these items will need revised over time to reflect social change. Traditionally, this has been carried out in the UK through specialised poverty surveys using a Sort Card (SC) technique.

Based on analysis of a 2012 omnibus survey, and discussions with three interviewers, this article examines how perception of necessities is affected by mode of administration – SC and Computer Assisted Personal Interviewing (CAPI). More CAPI respondents scored deprivation items necessary. Greatest disparities are in material items where 25 out of 32 items were significantly higher via CAPI. Closer agreement is found in social participation with 3 out of 14 activities significantly different. Consensus is higher on children’s material deprivation.
We consider influencing variables which could account for the disparities and believe that the SC method produces a more considered response. However, in light of technological advances, we question how long the SC method will remain socially acceptable. This paper concludes that the CAPI method can be easily modified without compromising the benefits of the SC method in capturing thoughtful responses.

Los horarios laborales y su influencia en la percepción del equilibro trabajo-familia

Conciliar el trabajo y la familia es una lucha cotidiana que cada persona realiza para satisfacer las exigencias de ambas dimensiones de su vida. El no tener consciencia del problema que surge en el empleado para lograr esta conciliación y la ausencia de soluciones eficaces a éste, no sólo afecta a la organización a través de la baja productividad, el absentismo, el aumento del estrés, entre otros efectos; sino también a la vida familiar, social, física y psicológica del trabajador. Es por ello, que este proyecto de grado busca a partir de la revisión de la literatura mostrar cómo la percepción que tienen los trabajadores de su equilibrio trabajo-familia, se ve influenciada por un factor organizativo, como lo son los turnos laborales; además evidenciar las soluciones que se han implementado en las diferentes empresas de manera exitósa, para finalmente plantear estrategias que se puedan aplicar en las organizaciones facilitando el equilibrio trabajo-familia de los trabajadores.

Factores psicosociales y bienestar del trabajador en investigaciones realizadas en Colombia y España, durante el período 2002-2012 .

Introducción. En el presente trabajo se pretende identificar los factores psicosociales laborales asociados con el bienestar del trabajador en investigaciones realizadas en Colombia y España, durante el periodo 2002 – 2012. Objetivo. Este trabajo tiene como fin, precisar sobre el desarrollo investigativo en lo referente a los factores psicosociales y su relación con el bienestar, de los trabajadores en Colombia y España durante el período 2002-2012, por medio de los estudios encontrados sobre factores psicosociales y su impacto benéfico en el bienestar del trabajador, marco legal de ambos países, así como también, la revisión documental, consolidación y posterior análisis de la literatura, en torno al estado del arte del presente estudio en relación a los factores psicosociales laborales. Método. Se trata de un estudio documental, realizado por medio, de una revisión de literatura en las bases de datos y posterior selección, clasificación, consolidación, sistematización y análisis de los estudios de investigación encontrados, los cuales, analizaban aspectos relacionados con los factores psicosociales y su relación con el bienestar del trabajador en Colombia y España, durante el período 2002-2012. Resultados. En la revisión documental se evidenció que los estudios referentes a los factores psicosociales y su relación con el bienestar del trabajador, representa un importante y permanente reto para las organizaciones. De la misma manera, se destacan los avances que sobre dicha relación presenta España, pues, en Colombia, aun los estudios siguen direccionados hacia los factores de riesgo o perjudiciales, más que hacia factores protectores o de bienestar, generadores de un efecto benéfico en los trabajadores y por ende en la organización.

Relación de las condiciones de salud y trabajo con la calidad de vida laboral, en trabajadores de dos instituciones hospitalarias de Boyacá, Colombia

Introducción: La Calidad de vida en el trabajo tiene componentes objetivos y subjetivos, es la manera como se vive la cotidianidad en el ambiente laboral. Involucra condiciones de trabajo, relaciones sociales, percepciones de satisfacción o insatisfacción derivadas de la conjunción de factores en el sentido de sentirse realizado con sus propias expectativas y proyectos (1). La calidad de vida laboral puede estar directamente relacionada con las condiciones de trabajo en las que se desempeñan los trabajadores. El personal de la salud representa entre el 6 al 7% de la población económicamente activa en la Región de las Américas (2), el abordaje de su problemática debe hacerse desde la protección social en salud,enfocando acciones conducentes al mejoramiento integral de las condiciones de vida de la sociedad en general, a través de la Gestión del Recurso Humano. Métodos: Estudio transversal en 102 trabajadores que cumplen con criterios de inclusión y exclusión, sobre percepción de calidad de vida laboral y condiciones de salud y trabajo, en dos instituciones prestadoras de Servicios de salud públicas de baja complejidad de los Municipios de Samacá y Ramiriquí en Boyacá en el 2014. Resultados: Del total de los trabajadores encuestados el 64,7 % son asistenciales, el 80,4 son mujeres, el 60 % tienen contrato indirecto. 71 % devenga un salario entre 1 y 2 SMMLV. El 74 % de los trabajadores administrativos laboran ocho (8) horas diarias mañana y tarde, 44 % de los asistenciales laboran ocho (8) horas diarias mañana y tarde y 41 % cumplen jornadas de doce (12) horas diarias inclusive en la noche, en relación a seguridad e higiene hay exposiciones al ruido y a secreciones y desechos de personas o animales. El principal factor de riesgo ergonómico son los movimientos repetidos en administrativos (74,3%) y Asistenciales (76,9 %). El 93,1 % de los trabajadores perciben su salud entre excelente y buena. En cuanto a la Calidad de Vida Laboral sólo el 15% de los trabajadores expresan insatisfacción por la forma de contratación, 56% están entre satisfechos y medianamente satisfechos con el salario recibido, la satisfacción con la oportunidad de aplicar la creatividad e iniciativa en el trabajo es del 90 %, el 33 % de los trabajadores están satisfechos con la capacitación brindada por la institución y sólo el 27 % expresan siempre el respeto a los derechos laborales; Un bajo porcentaje(28 %) de los trabajadores expresan que reciben siempre de parte de usuarios o clientes muestras de reconocimiento por las actividades que realizan; la tenencia de la vivienda se ha dado por el empleo, sin embargo el porcentaje de motivación laboral más alto se da en los asistenciales (81,8 %) que en los administrativos (75,8%). Se encontró escasa asociación estadística entre las variables de Calidad de Vida y las variables de Condiciones de Trabajo y salud Discusión: En esta población la percepción de los trabajadores no refleja una insatisfacción marcada, es entonces ¿el grado de satisfacción de las necesidades humanas un indicador de la mejor o peor calidad de vida laboral? o simplemente la calidad de vida laboral depende del cubrimiento de las expectativas individuales. Este estudio es coincidente con otros en que la proporción mayoritaria de quienes trabajan en salud son mujeres, se deben focalizar acciones desde la perspectiva de género en el sector salud que hagan parte de políticas públicas y de reformas a la salud apuntando a la reducción del impacto de la carga del trabajo en la salud.

Are happy youth also satisfied adults? An analysis of the impact of childhood factors on adult life satisfaction

This paper aims to consider whether there is a link between youth happiness levels and adult life satisfaction. Our results are unequivocal that such a link exists both because demographic and socio-economic conditions are persistent over a lifetime and also because there is a persistence in personality effects. To test this link, we estimate a model of happiness for a sample of young people. This model provides us with a range of variables measuring socio-economic effects and personality effects amongst young people. These variables are then included in the adult life satisfaction model. The model is estimated using data from the British Household Panel Survey for 1994–2008. In addition to childhood happiness levels influencing adult life satisfaction significantly, we also find that the youthful personality trait for happiness has a larger effect on adult life satisfaction than demographic and socio-economic conditions.