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
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.
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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Networks of nongovernmental organizations dedicated to socio-environmental issues have emerged in recent decades. The involvement of these networks in the international sphere has enabled new approaches to international cooperation. This article introduces the concept of international cooperation and the Global Alliance for Recycling and Sustainable Development (GARSD), a socio-environmental network created by a coalition of NGOs dedicated to promoting recycling of municipal solid waste. This article is the result of a doctoral study conducted using documentary analysis, participant observation and other qualitative data collection methods. The study conclusively finds that it is neessary to analyze the work of these non-state actors within the context of international cooperation between nation states and the possibility of (re)creating political-territorial arrangements, such as networks comprising a variety of actors especially geared towards socio-environmental issues. ; Durante as últimas décadas, surgiram redes de organizações não governamentais que se dedicam aos temas socioambientais. O envolvimento dessas redes com a esfera internacional ocasiona novas abordagens para a cooperação internacional. Apresentar o conceito de cooperação internacional e a rede socioambiental Global Alliance for Recycling and Sustainable Development - GARSD é o objetivo deste artigo. A GARSD, é resultado da coalização de organizações não governamentais dedicadas à promoção da reciclagem de resíduos sólidos urbanos. O artigo é o resultado de pesquisa realizada em processo de doutoramento, que utilizou por procedimentos metodológicos a análise documental, pesquisa participante e a coleta de dados de abordagem qualitativa. Conclusivamente, torna-se inerente analisar as atuações destes atores não estatais diante das relações de cooperação internacional estabelecidas entre Estados Nacionais na possibilidade para a (re)criação de arranjos político-territoriais como a construção de redes entre os diversos atores, especialmente, nos temas socioambientais.
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In: Griot: Revista de Filosofia, Band 21, Heft 2, S. 293-310
Habermas discusses the chances for the establishment of world citizenship in contemporary society, marked by multiculturalism and the process of globalization. Habermas identifies the historical configuration of the post-national constellation, and from there themed the transition from international law to the law of citizens of the world, which aligns the concept of citizenship to the idea of human rights. Habermas analyzes the Kantian idea of a cosmopolitan state in which citizens are legal subjects of their respective States and members of a cosmopolitan entity. Kant elaborates on the concept of world republic, which Habermas disagrees with, but offers the example of the European Union for a discussion on the realization of a just and peaceful international order. Based on the Kantian orientation of constituting an order of world citizenship, Habermas discusses the conformation and viability of this idea in contemporary times. For Habermas, it is possible to spell out the idea of cosmopolitan citizenship. From the European Union, cooperation between States and citizens shows that a cosmopolitan community is needed to complement an international community of States.
In: Schriftenreihe "Studien zur portugiesischsprachigen Welt" Band 9
OBJECTIVE: To describe the scope and limitations of the main strategies of cooperation in health, adopted between 2005 and 2017, in the context of the triple border Brazil, Colombia and Peru. METHOD: Single, explanatory, qualitative, integrated case study carried out in 2017, in the context of the triple Amazon border, Brazil, Colombia and Peru, in the city of Tabatinga, state of Amazonas, Brazil. Our sources of evidence were: documentary data; interviews with health managers of the State Health Secretariats of Amazonas and Municipal Health of Tabatinga, Municipal Health Council of Tabatinga and Consulate of Peru in Colombia; and direct observations in four health services of Tabatinga. Data were organized with MaxQDA12® software. RESULTS: Data analyzed showed that, during the study period, the Brazilian federal government made several health cooperation agreements with both Peru and Colombia and that the state government of Amazonas undertook strategies to improve the health conditions of the dwellers of Tabatinga and the region of Alto Solimões, which indirectly reached the populations of neighboring countries, supporting the interrelationships between the countries of the region. Regarding the municipal government, we verified the existence of health integration agreements, established informally, to minimize the adversities of the local health. CONCLUSION: The cooperation strategies in health adopted in the triple Amazon border have different purposes, benefits and limitations. It is noteworthy that the existence of cooperation agreements between the federal governments of Brazil, Colombia and Peru and the presence of informal cooperation agreements between the municipal governments of Tabatinga (Brazil), Leticia (Colombia) and Santa Rosa (Peru). The limitations of this study are the lack of knowledge of local managers about the cooperation agreements established between federal governments and the lack of legitimacy of the informal agreements established by the Tabatinga government. ; OBJETIVO: Descrever o alcance e as limitações das principais estratégias de cooperação em saúde, adotadas entre 2005 e 2017, no contexto da tríplice fronteira Brasil, Colômbia e Peru. MÉTODO: Estudo de caso único, explicativo, qualitativo e integrado realizado no ano de 2017, no contexto da tríplice fronteira no município de Tabatinga, Amazonas, Brasil. Como fontes de evidências foram utilizados: dados documentais, observações diretas em quatro serviços de saúde do município de Tabatinga e entrevistas com gestores da Secretaria de Estado de Saúde do Amazonas, Secretaria Municipal de Saúde de Tabatinga, Conselho Municipal de Saúde de Tabatinga e Consulado do Peru na Colômbia. Os dados foram organizados com o software MaxQDA12® . RESULTADOS: Os dados analisados demonstraram que, no período estudado, o governo federal do Brasil realizou diversos acordos de cooperação em saúde, tanto com o Peru quanto com a Colômbia, e que o governo do estado do Amazonas empreendeu estratégias para melhoria das condições de saúde da população de Tabatinga e região do Alto Solimões, as quais indiretamente alcançaram as populações dos países vizinhos, favorecendo as inter-relações entre os países da região. Quando ao governo municipal, verificou-se a existência de acordos de integração de saúde, estabelecidos informalmente, com o intuito de minimizar as adversidades da saúde local. CONCLUSÃO: As estratégias de cooperação em saúde adotadas na tríplice fronteira amazônica apresentam diferentes finalidades, benefícios e limitações. Destacam-se como benefícios a existência de acordos de cooperação em saúde entre os governos federais do Brasil, Colômbia e Peru e a presença de acordos informais de cooperação entre os governos municipais de Tabatinga (Brasil), Letícia (Colômbia) e Santa Rosa (Peru). As limitações são o desconhecimento dos gestores locais sobre os acordos de cooperação estabelecidos entre os governos federais e a falta de legitimidade dos acordos informais estabelecidos pelo governo de Tabatinga.
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A Organização Mundial da Saúde lançou em maio de 2019 a nova Classificação Internacional de Doenças (CID), 11ª revisão. Como contribuição a essa transição, o objetivo deste texto é apresentar as principais mudanças da versão revisada da classificação e indicar os desafios mais prementes. Após 30 anos da publicação da CID-10, identificam-se desafios importantes quanto à nova classificação, que foi apresentada para adoção dos Estados-membros e entrará em vigor em janeiro de 2022. A finalidade da pré-visualização é permitir aos países planejar o uso e treinar seus profissionais. A nova versão é completamente digital, diminuindo assim os erros de notificação e facilitando a divulgação e consolidação da nova versão. A atualização deixa transparecer os avanços da compreensão cientifica e exige dos governos ações estruturantes e eficiência na implementação, para que todos que tratam da assistência possam se comunicar numa mesma linguagem, em escala mundial. ; The World Health Organization launched in May 2019 the new International Classification of Diseases (ICD), 11th revision. As a contribution to this transition, this article aims to present the main changes of the revised version of the classification and indicate the most pressing challenges. After 30 years of the ICD-10 publication, we identified significant challenges regarding the new classification, which was presented for adoption by several countries and will be in force in January 2022. The purpose of the preview is to allow countries to plan its use and train their professionals. The new version is completely digital, thus reducing notification errors and facilitating the dissemination and consolidation of this new version. The update highlights the advances in scientific understanding, and it demands structural actions and implementation efficiency from governments, so that everyone who deals with assistance can speak the same language, on a global scale.
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The purpose of this article is to map the scientific literature on the topic environmental uncertainty in international databases ProQuest and EBSCO providing results on the state of the art of this subject and the characteristics of scientific papers published. The method used was bibliometrics, being investigated 97 items from a universe of 1.194. All of the works comprised the period from 1975 to 2010. The results suggest that: a) during the period examined different social networks of researchers and institutions were formed to study this issue, b) the work of Duncan (1972), although it's been nearly four decades of its publication, it continues to influence the formulation variables for the measurement of environmental uncertainty, and c) the research on environmental uncertainty has received over the years other terminologies and methodologies. It was observed that the studies were applied in various business segments, always aiming to minimize the environmental turbulence and thereby maximizing organizational results. This research also revealed that the way to measure them cannot be normalized, since each segment is facing a different environment several variables (customers, suppliers, competitors, society, politics, government actions, among others). ; O objetivo deste artigo é mapear a produção científica sobre o tema incerteza ambiental nas bases de dados internacionais ProQuest e EBSCO, fornecendo resultados sobre o assunto, bem como as características dos trabalhos científicos já publicados. O método utilizado foi a bibliometria, sendo investigados 97 artigos de um universo de 1.194. Os trabalhos analisados compreenderam o período de 1975 a 2010. Os resultados sugerem que: a) durante o período analisado, diversas redes sociais de pesquisadores e instituições se formaram para estudar esse tema; b) o trabalho de Ducan (1972), embora tenham se passado quase quatro décadas da sua publicação, continua influenciando a formulação de variáveis para a mensuração da incerteza ambiental; e c) a pesquisa sobre incerteza ambiental recebeu, no decorrer dos anos, outras terminologias e metodologias. Observou-se que os estudos foram aplicados nos mais diversos segmentos empresariais, sempre objetivando minimizar as turbulências ambientais e com isso maximizar os resultados organizacionais. Esta pesquisa revelou, ainda, que a forma para a sua mensuração não pode ser normatizada, visto que cada segmento se depara com um ambiente diferente e com variáveis diversas (clientes, fornecedores, concorrentes, sociedade, política, ações governamentais, entre outras).
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Introduction: This article presents a comparative panorama between the current strategic maps of three of the world's major regulatory agencies, in order to allow the analysis of the future objectives of these entities, as well as to understand the alignments and particularities of each organization. Objective: To analyze and compare the strategic maps of the National Health Regulatory Agency in Brazil (Anvisa); the US Food and Drug Administration (FDA) in the United States; and the European Medicines Agency (EMA) in the European Union. Method: This is a qualitative research which used the content analysis method and the technique of meaning condensation to structure and interpret findings. Results: It can be seen that all the analyzed entities have, in the organization of their management, the definition of planning processes, with the design of strategic objectives in synthetic maps and focused on problems, declaring their strategy with clarity, conciseness and objectivity. In addition, the degree of homogeneity of issues, as well as a text that is coherent with the state of the art of the regulatory field, favor the alignment between such agencies, making possible a greater international regulatory convergence. Conclusions: Explaining the strategy in the right way helps to provide organizational management with systemic analysis, focus, direction and intentionality,which certainly influences the achievement of the expected results. ; Introdução: Esse artigo apresenta um panorama comparativo entre os mapas estratégicos atualmente vigentes de três das grandes agências reguladoras de peso mundial, de modo a possibilitar a análise dos objetivos de futuro desses entes, assim como entender alinhamentos e particularidades de cada organização. Objetivo: Analisar e comparar os mapas estratégicos da Agência Nacional de Vigilância Sanitária (Anvisa), no Brasil; do US Food and Drug Administration (FDA), nos Estados Unidos; e da European Medicines Agency (EMA), da União Europeia. Método: Trata-se de uma pesquisa qualitativa, que utilizou o método de análise de conteúdo e a técnica de condensação de significados para estruturar e interpretar os achados. Resultados: Percebe-se que todas as entidades analisadas têm, na organização de sua gestão, a definição de processos de planejamento, com o desenho de objetivos estratégicos em mapas sintéticos e focados em problemas, declarando a estratégia com clareza, concisão e objetividade. Além disso, o grau de homogeneidade de temas, assim como a redação coerente com o estado da arte do campo regulatório favorecem o alinhamento entre tais agências, possibilitando maior convergência regulatória internacional. Conclusões: Explicitar a estratégia da maneira correta ajuda a dotar a gestão organizacional de análise sistêmica, foco, direção e intencionalidade, o que certamente influi no atingimento dos resultados esperados.
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Treeline areas provide a range of ecosystem services, but there are diverging views as to how and for whose benefit, these ecosystem services are managed. Applying a Q-method, we explore experts' attitudes towards forest related decision-making and governance in treeline areas to reveal the attitudinal divergences that exist and analyse patterns of shared assumptions forming attitude-related communities. Experiences, trends, opportunities and challenges in European treeline area decision-making are considered. Our results reveal four attitude-related communities, representing four distinctive types of expert attitudes. Findings demonstrate a number of similarities in attitudes among experts indicating, for example, that treeline area decision-making is hardly socially innovative as it tends to happen in a top-down manner. However, some do and others don't see tree-line governance beneficial from an ecological perspective. The attitudinal heterogeneity identified offers insights into treeline decision-making and could, therefore, be useful to public decision-makers in addressing the opinions of each attitudinal group on a case-by-case basis. The general conclusions are that forest related decision-making in treeline areas requires social innovation and a high level of stakeholder competence and capacity-building; and that an improved knowledge of experts' attitudes, together with an emphasis on increased participation in decision-making, could be of help to policy and practice communities in triggering innovative changes locally.
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Este artigo pretende analisar o relacionamento entre o Program for International Student Assessment (PISA), desenvolvido pela OCDE e o Índice de Desenvolvimento de Educação Básica (IDEB), desenvolvido peloINEP. Os sistemas educativos atuais estão sujeitos a programas de avaliação estandardizada em nível nacional e internacional. Esse processo é resultado da implementação da Nova Gestão Publica (NGP) que no Brasil começa a ser introduzido a partir dos anos noventa (Oliveira 2015). Nesse contexto os dados estatísticos assumem um papel relevante como instrumento do governo da política pública (Foucault, 2004a; Désrosiéres, 2014).Este texto apresentará de forma sumária o desenvolvimento histórico do PISA e do IDEB, como se relacionam - do ponto de vista estatístico-metodológico e político - e como essas dinâmicas influenciam a política educacional do país. ; This article analyses the relationship between the Program for International Student Assessment (PISA)designed by OECD and the Index of Development of Basic Education (IDEB), designed by INEP. Currently, educational systems are subjected to implement national and international standard assessments. This process is the result of the New Public Management (NPM) policy implementation, which in Brazil starts at the beginning of the nineties. In this context, statistical data play a relevant role as a government policy tool. This work presents the development of PISA and IDEB, how they relate - from a statistical, methodological and political perspective, and how these dynamics influence the Brazilian educational policy.
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