Das internationale Steuerrecht Brasiliens vor dem Hintergrund des BEPS-Projekts
In: Hamburger Hefte zur internationalen Besteuerung Heft 208 (2019)
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In: Hamburger Hefte zur internationalen Besteuerung Heft 208 (2019)
World Affairs Online
Abstract This paper aims to reflect about the contradictions of international cooperation for development in Haiti that can be summarized in two perspectives: the North-South cooperation (NSC) and South-South cooperation (SSC). The dynamics of relationships can mix them (N-SSC). We identified governmental and nongovernmental particularly in health, linked to the OECD, the ALBA-TCP and UNASUR as empirical sources for reflection. The OECD privileges the perspective of NSC: commitment of developed nations with undeveloped. It operates mainly through NGOs. The ALBA-TCP and UNASUR have followed the perspective of SSC: commitment and solidarity among nations alike. They emphasize the horizontal partnership based on solidarity, respect for national sovereignty and peculiarities of each country. The resumption of the categories imperialism and internationalism may contribute to the understanding and analysis the contradictions in the international development agenda, illustrated by how these different actor in Haiti organize their actions. While the first one indicates bonding mechanisms geopolitical hierarchy, the latter suggests possibilities for overcoming these mechanisms. Key-words: International cooperation; Haiti; Imperialism; Internationalism; Organizational studies. Resumo Este artigo objetiva refletir sobre contradições da cooperação internacional para o desenvolvimento no Haiti, resumidas em duas perspectivas: cooperação Norte-Sul (CNS) e cooperação Sul-Sul (CSS). A dinâmica das relações pode misturá-las (CN-SS). Identificamos atores governamentais e não governamentais, na área da saúde, vinculados à OCDE, à ALBA-TCP e à UNASUL como fontes empíricas para a reflexão. A OCDE se orienta, predominantemente pela CNS, ou seja, pelo compromisso de assistência que os países desenvolvidos oferecem aos subdesenvolvidos. Opera principalmente através de ONGs. Nas ações da ALBA-TCP e da Unasul predominam a perspectiva da CSS: comprometimento solidário entre nações iguais. Enfatizam a parceria horizontal baseada na solidariedade, no respeito à soberania e peculiaridades de cada país. A retomada das categorias imperialismo e internacionalismo contribui para compreensão e análise das contradições na agenda internacional do desenvolvimento, ilustradas pelas formas mediante as quais esses diferentes atores organizam suas ações no Haiti. Enquanto as dos países da OCDE denotam mecanismos geopolíticos hierárquicos, as ações dos países vinculados à ALBA-TCP e da UNASUR sugerem possibilidades de superação desses mecanismos, buscando a cooperação genuína e autodeterminada. Palavras-chave: Cooperação internacional; Haiti; Imperialismo; Internationalismo; Estudos oganizacionais. Resumen En este artículo se reflexiona sobre las contradicciones de la cooperación internacional para el desarrollo en Haití, resumidas en dos puntos de vista: cooperación Norte-Sur (CNS) y cooperación Sur-Sur (CSS). La dinámica de las relaciones pueden mezclarlos (CN-SS). Identificamos los actores gubernamentales y no gubernamentales, en la salud, de la OCDE, del ALBA-TCP y UNASUR como fuentes empíricas para la reflexión. La OCDE se orienta principalmente por la CNS, es decir, ofrecen asistencia a los países sudesarrollados. Opera principalmente a través de ONGs; en las acciones del ALBA-TCP y UNASUR predominan la perspectiva de CSS: el compromiso solidario entre naciones iguales. La énfasis és en la colaboración horizontal basada en la solidaridad, el respeto a la soberanía y las peculiaridades de cada país. La reanudación de las categorías imperialismo y internacionalismo contribuye a la comprensión y el análisis de las contradicciones en la agenda de desarrollo internacional, ilustrada por las formas en que los diferentes actores organizan sus acciones en Haití. Mientras que los países de la OCDE indican mecanismos geopolíticos jerárquicas, las acciones de los países vinculados al ALBA- TCP y UNASUR sugieren posibilidades para la superación de estos mecanismos, buscando la cooperación genuina y autodeterminada. Palabras-clave: Cooperación internacional; Haití, Imperialismo; Internationalismo; Estudios oganizacionales.
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In: Revista de estudos internacionais: REI, Band 12, Heft 2
ISSN: 2236-4811
In: IMF Country Reports Number 17/382
Mozambique's economy is at a turning point, and efforts to address governance and corruption vulnerabilities can have a lasting positive impact. The current levels of public debt have caused us to take a hard look at our governance and anti-corruption framework and have prompted various reforms to address the vulnerabilities exposed in this framework. In general, the problems in our society, and specifically corruption, have been examined in detail recently and are clearly macro-critical. 2 One study estimated the costs of corruption to Mozambique during the period 2002 to 2014 at up to USD 4.9 billion (approximately 30 percent of the 2014 GDP).3 The impact of these costs is widespread, affecting taxpayers, public service providers, the financial and private sector, as well as Mozambique's international reputation. 4 These costs are especially harmful at a time when our country has been hit by a series of shocks, notably the fall in commodity prices, drought, the withdrawal of donor budget support, and, more recently, Tropical Cyclones Idai and Kenneth. At the same time, Mozambique stands poised to reap significant revenues from natural resource reserves, and our duty as the government is to ensure the responsible stewardship of those funds for both current and future generations. By taking meaningful steps now to implement the governance and anti-corruption framework in an evenhanded, consistent, and effective manner, and to support efforts toward transparency and individual and institutional accountability, as the government, we can aim to achieve enduring results.
In: Relações internacionais: R:I, Heft 36, S. 151-155
ISSN: 1645-9199
Este relatório, produzido pelo Grupo Consultivo presidido por Michelle Bachelet, constituído pela OIT com a colaboração da OMS afirma que cerca de 5,1 milhões de pessoas estão privadas de uma segurança social e proteção social adequadas, e que pouco mais de 15 por cento dos desempregados no mundo recebe subsídio de desemprego. O relatório estima ainda que os programas de proteção social podem agir como estabilizadores para atenuar o impacto negativo das crises económicas sobre o mercado de trabalho, contribuindo para manter a coesão social e estimular a procura interna
In: Boletim de Ciências Económicas, Band 57, Heft 3, S. 2855-2902
In: IMF Staff Country Reports v.Country Report No. 11/119
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country
Objective: To understand/reveal the experiences of undergraduate students of the Nursing School of the Universidade de São Paulo in international academic mobility. Method: A cross-sectional, descriptive study with a qualitative approach conducted between February and July 2017. Data were collected using a semi-structured interview and submitted to content analysis. Results: Twenty-two (22) students participated in the study. Five analytical categories emerged from the analysis of the interviews: Interinstitutional Relationships Dimension, Personal Dimension, Professional Dimension, Academic Dimension and Cultural Dimension. Conclusion: There are many advantages that international mobility can bring to vocational training. Greater governmental and institutional investment is considered necessary, but with mutual planning and monitoring by the institutions in order for it to contribute to the development of Nursing and the Country. ; Objective: To understand/reveal the experiences of undergraduate students of the Nursing School of the Universidade de São Paulo in international academic mobility. Method: A cross-sectional, descriptive study with a qualitative approach conducted between February and July 2017. Data were collected using a semi-structured interview and submitted to content analysis. Results: Twenty-two (22) students participated in the study. Five analytical categories emerged from the analysis of the interviews: Interinstitutional Relationships Dimension, Personal Dimension, Professional Dimension, Academic Dimension and Cultural Dimension. Conclusion: There are many advantages that international mobility can bring to vocational training. Greater governmental and institutional investment is considered necessary, but with mutual planning and monitoring by the institutions in order for it to contribute to the development of Nursing and the Country.
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Today, Europe is living a new decisive time as it has been in its past after World War II, in search of unity in diversity in the name of a peace project to safeguard future. If, on the one hand, Europe expresses aspirations for profound changes in its external environment, in the domestic context, it ends up colliding with aspects linked to sovereignty and human rights; on the other hand, in European foreign policy, the model reveals the search to legitimize its action. Precisely, the objective and the motivation of this study seek, through the qualitative methodology in Political Science, to analyse and understand the current context of the European Union in the international system. In fact, it is identified that this new hierarchy of powers, in the reaffirmation of the Westphalian system, where economic power comes, is bound to consolidate the democratic development between the old and new times of international relations in the destiny of Europe. From the results obtained during the analysis, in order to face again the unpredictability of the world scenario, it is a reality that Europe must promote the re-encounter of an alternative role, in other words, to assume its initial project of European edification in the name of equality of circumstances and rights of its affirmation in the global arena.
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In: IMF Staff Country Reports v.Country Report No. 14/318
Cover Page -- Title Page -- Copyright Page -- Guiné-Bissau: Pedido De Desembolso Ao Abrigo Do Instrumento De Crédito Rápido -- Sumário -- CAIXAS -- FIGURAS -- QUADROS -- APÊNDICES -- Siglas e Acrónimos -- ANTECEDENTES, DESENVOLVIMENTOS ECONÓMICOS RECENTES, PERSPECTIVAS E RISCOS -- A. Contexto -- B. Desenvolvimentos económicos recentes -- C. PERSPEcTIVAS -- RESTAURAR A ESTABILIDADE MACROECONÓMICA -- A. Restabelecimento da disciplina fiscal e normalização das operações governamentais -- B. Retoma de reformas estruturais fiscais -- 1. Principais Indicadores Económicos, 2011-16 -- 2a. Operações do Governo Central, 2011-16 (mil milhões de FCFA) -- 2b. Operações do Governo Central, 2011-16 (percentagem do PIB) -- 1. Reforma da Administração Fiscal na Guiné-Bissau -- 2. Fortalecimento da Gestão das Finanças Públicas (GFP) na Guiné-Bissau -- C. Reformas estruturais para criar condições para um crescimento económico sustentável -- 3. O FUNPI: Conceção, Implementação e Impacto -- PEDIDO DE DESEMBOLSO AO ABRIGO DA LINHA DE CRÉDITO RÁPIDO -- 3. Síntese Monetária, 2011-16 -- 4. Balanço de Pagamentos, 2011-16 -- 5. Indicadores da Capacidade de Reembolso ao FMI, 2014-24 -- AVALIAÇÃO DO CORPO TÉCNICO -- 1. Desenvolvimentos Económicos, 2009-14 -- 2. Outros Desenvolvimentos Económicos, 2009-14 -- 3. PERSPEcTIVAS a Médio Prazo, 2012-17 -- I. Estabilidade Financeira e Desenvolvimento na Guiné-Bissau -- II. Carta de Intenções -- Anexo I-Memorando de Políticas Económicas e Financeiras -- Anexo II-Memorando Técnico de Entendimento -- Sumário -- Guiné-Bissau: Pedido De Desembolso Ao Abrigo Do Instrumento De Crédito Rñpido-anexo Informativo -- RELAÇÕES COM O FMI -- RELAÇÕES COM O GRUPO BANCO MUNDIAL -- RELAÇÕES COM O GRUPO DO BANCO AFRICANO DE DESENVOLVIMENTO -- QUESTÕES ESTATÍSTICAS.
This work analyzes the Agenda 2030 in its main potentiality to lead public policies and private actions towards a more sustainable path. At the same time it acknowledges its dependency on measurements and finance mechanisms for the Sustainable Development Goals implementation. The main argument is that public expectations face difficulties to be translated in public actions, due to, among other factors, the lack of measurement and finance mechanisms. With this purpose it starts describing what is the Agenda 2030, and how this United Nations lead international declaration is structured to be monitored and implemented by States and others multi stakeholders. Secondly it analyses the importance of the measurements to address critical social environmental challenges and to allow comparison between the achievements of each member state. Third it remarks the role-played by international financial institutions, by international investment and by the private sector in general. Forth, the article highlights the drawbacks the methodology of goals can represent when used to overcome collective challenges marked by moral issues and diffuse impacts, being highly dependent on measurements and finance tools. The methodology chosen was the descriptive and normative, the techniques used were documentary, legislative and bibliographic research.
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In: Relações internacionais: R:I, Heft 35, S. 143-146
ISSN: 1645-9199
A boa nutrição é o sustentáculo do bem-estar humano. Boa nutrição antes do nascimento e ao longo da infância permite que o cérebro funcione e evolua sem problemas e que os sistemas imunológicos se desenvolvam com mais vigor. Para as crianças pequenas, um nível de boa nutrição afasta a morte e prepara o corpo para crescer e desenvolver todo o seu potencial. No decorrer da vida humana, a boa nutrição leva a melhor aproveitamento escolar, mães mais bem alimentadas que dão à luz crianças mais bem nutridas, e adultos que tem maior probabilidade de serem produtivos e receber salários melhores. Durante a meia-idade, a boa nutrição origina metabolismos melhor preparados para proteger contra doenças associadas a mudanças na dieta e atividade física. Sem uma boa nutrição as vidas e meios de vida das pessoas são como que construídos em areia movediça. ; Supplementary Online Materials ix Acknowledgments x Abbreviations xii Executive summary xiii Chapter 1 ntroduction 2 Chapter 2 Nutrition Is Central to Sustainable Development 7 Chapter 3 Progress toward the World Health Assembly Nutrition Targets Is Too Slow1 5 Chapter 4 The Coexistence of Different Forms of Malnutrition Is the "New Normal" 22 Chapter 5 The Coverage of Nutrition-Specific Interventions Needs to Improve 29 Chapter 6 Interventions Addressing the Underlying Determinants of Nutrition Status Are Important, but They Need to Be More Nutrition sensitive 38 Chapter 7 The Enabling Environment Is Improving, but Not Quickly Enough 47 Chapter 8 The Need to Strengthen Accountability in Nutrition 56 Chapter 9 What Are the Priorities for Investment in Improved Nutrition Data? 67 Chapter 10 Key Messages and Recommendations 71 Appendix 1 The Nutrition Country Profile: A Tool for Action 75 Appendix 2 Which Countries Are on Course to Meet Several WHA Targets? 77 Appendix 3 Which Countries Are on Course for Which WHA Targets? 79 Appendix 4 Donor Spending on Nutrition-Specific and Nutrition-Sensitive Interventions and Programs 84 Appendix 5 How Accountable Is the Global Nutrition Report? 86 Appendix 6 Availability of Data for Nutrition Country Profile Indicators 88 Notes 91 References 95 PANELS Panel 11 Types of Nutrition Investment, Lawrence Haddad 4 Panel 21 Nutrition and the Sustainable Development Goals—No Room for Complacency, Michael Anderson 11 Panel 22 Some New Data from India: What If?, Lawrence Haddad, Komal Bhatia, and Kamilla Eriksen 12 Panel 23 How Did Maharashtra Cut Child Stunting?, Lawrence Haddad 13 Panel 24 Can Improving the Underlying Determinants of Nutrition Help Meet the WHA Targets?, Lisa Smith and Lawrence Haddad 14 Panel 41 Malnutrition in the United States and United Kingdom, Jessica Fanzo 25 Panel 42 Regional Drivers of Malnutrition in Indonesia, Endang Achadi with acknowledgment to Sudarno Sumarto and Taufik Hidayat 26 Panel 43 Compiling District-Level Nutrition Data in India, Purnima Menon and Shruthi Cyriac 27 Panel 44 Targeting Minority Groups at Risk in the United States, Jennifer Requejo and Joel Gittelsohn 28 Panel 51 Measuring Coverage of Programs to Treat Severe Acute Malnutrition, Jose Luis Alvarez 37 Panel 61 Trends in Dietary Quality among Adults in the United States, Daniel Wang and Walter Willett 41 Panel 62 How Did Bangladesh Reduce Stunting So Rapidly?, Derek Headey 43 Panel 63 Using an Agricultural Platform in Burkina Faso to Improve Nutrition during the First 1,000 Days, Deanna Kelly Olney, Andrew Dillon, Abdoulaye Pedehombga, Marcellin Ouédraogo, and Marie Ruel 45 Panel 71 Is There a Better Way to Track Nutrition Spending? 48 Panel 72 Tracking Financial Allocations to Nutrition: Guatemala's Experience, Jesús Bulux, Otto Velasquez, Cecibel Juárez, Carla Guillén, and Fernando Arriola 49 Panel 73 A Tool for Assessing Government Progress on Creating Healthy Food Environments, Boyd Swinburn 51 Panel 74 Engaging Food and Beverage Companies through the Access to Nutrition Index, Inge Kauer 52 Panel 75 How Brazil Cut Child Stunting and Improved Breastfeeding Practices, Jennifer Requejo 54 Panel 81 Scaling Up Nutrition through Business, Jonathan Tench 61 Panel 82 How Civil Society Organizations Build Commitment to Nutrition, Claire Blanchard 62 Panel 83 Building Civil Society's Capacity to Push for Policies on Obesity and Noncommunicable Diseases, Corinna Hawkes 63 Panel 84 Can Community Monitoring Enhance Accountability for Nutrition?, Nick Nisbett and Dolf te Lintelo 64 Panel 85 National Evaluation Platforms: Potential for Nutrition, Jennifer Bryce and colleagues 65 Panel 86 The State of African Nutrition Data for Accountability and Learning, Carl Lachat, Joyce Kinabo, Eunice Nago, Annamarie Kruger, and Patrick Kolsteren 66 ; PR ; IFPRI1; CRP4; B Promoting healthy food systems ; DGO; A4NH; PHND ; CGIAR Research Program on Agriculture for Nutrition and Health (A4NH)
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