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: 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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In: National Defense University blue paper
"In 2016, economic globalization suffered a severe crisis after over half a century of smooth development, and deglobalization was running mountains high. Not only did it trigger domestic political discord in major countries like the United States, Britain, France and Germany, but also led to international economic and political disputes among Western countries, intensifying strategic competition between major powers. With the arrival of 2017, through the perilous waves of deglobalization and the consequent international political upheavals, we find that the post Cold War era that we were familiarized with, is coming to a rapid end, ushering in a new international political era, full of uncertainties. This annual book presents Chinese scholars' views, opinions and predictions on global political and security issues, as well as China's strategic choice. It covers a wide range of important issues concerning international security, ranging from the assessment of Sino-US relations, Russian-American relations, the counter terrorism situation in the Middle East, the political situation in Taiwan and cross-Strait relations, Brexit and the refugee problem, and the strategic situation in the South China Sea, to the judgment of the strategic posture in countries and regions like Japan, the Korean Peninsula, Southeast Asia, Latin America and Africa. Also covered are the analysis of the strategic posture in cyber space, outer space (as well as their governance), and discussion on China's international strategic choice in the wave of deglobalization."--
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: Jingfeng New series, volume 16, supplementary issue (2017)
In: Schriftenreihe "Studien zur portugiesischsprachigen Welt" Band 9
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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In recent years, studies in the fields of both foreign policy analysis and international relations theory on China's domestic level have increased. However, these increases in studies have not been well received. Our research reviewed the related classical literature and the published literature over the past decade, seeking to find correlations among the various domestic factors and explore the progress of the operationalization of several variables. Our findings reveal that regime type and beliefs are the two variables which have been well studied in both of the fields of foreign policy analysis and international relations theory; that variables related to actors have been studied in the field of foreign policy analysis; and that new academic achievements inboth the studies have been adopted into the paradigms of international relations theory. These new developments have generally stimulated multilevel analysis in international relations. ; 近年来,国内政治层次在对外政策分析和国际关系理论两个领域的共同推动下,形成了一个要素庞多、交互复杂的知识网络体系,但却很少有研究兼顾宏观与微观双视角下去探究、梳理、整合这个知识体系。通过考察相关经典文献与近十年的研究成果,本文对国际关系研究中的国内政治解释进行类型化的分析,从宏观上寻找各要素之间的相关性,从微观上探索各变量的操作化进展。各变量在对外政策分析与国际关系理论两个领域的发展状况和深入程度存在差异,其中政体、观念等是两个领域的交互关系较深的变量,而行为体相关变量主要由对外政策分析领域推动,一些国际关系理论范式直接套用了这些研究成果。两个领域间相互推动发展的这种关系,不仅使国际关系研究不再只强调单方向、单层次的分析方法,而且互动与跨层次分析的成果也越来越丰富。
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The year 2019 marks a milestone in Brazilian Education, particularly in training experiences in Rural Education, on the occasion of the celebration of the 50th anniversary of Alternating Cycle Education. Created in France and brought to Espírito Santo by a Jesuit priest, it was developed by peasants who considered the different realities of our country, as an educational counter-hegemonic possibility, mixing school training with work experience, sense of belonging to the land and cultural identities. From this perspective, the Association of Family Movements for Rural Education (AIMFR) and the research groups CNPq / UFES Field Cultures, Partnerships and Rural Education, and the International Research on Dual-Alternating Cycle System at Sherbrooke University, Canada, propose to the Brazilian Journal of Rural Education the creation of a file. This is an opportunity to gather, in this important journal, a plurality of discussions and investigative results that emerge from the praxis of teachers and researchers, working with Alternating Cycle Education in Brazil, Canada, Spain, Cameroon, Italy and France. We believe this to be a chance for reflection, problematization and sharing of good experiences, considering the numerous challenges of the current scenario. It is not a contemplative article, but a reflective and problematic one, with a living and dynamic exercise, produced by historically situated subjects, who place themselves in the field of resistance, thus thinking about contexts and rising possibilities. In this sense, the research now shared emerges from the most diverse experiences - from basic to higher education - revealing us the transgressor potential of Alternating Cycle. To recognize this diversity of practices is also to affirm that Alternating Cycle Education, created in Brazilian lands 50 years ago, is today part of the Brazilian Education Heritage and, as such, figures in law and public policies. However, this historical and social journey also poses challenges that arise in the very movement of transformation of society and ways of life, work and production. Facing such challenges and keeping on with the struggle are central flags in the production of new and different meanings for Training by Alternating Cycle, without diverging from its pillars, its mediations and/or educational instruments and, above all, while strengthening its political emancipation, transforming agent of realities and their subjects. For this, we thank the Brazilian Journal of Rural Education for granting us this space which, in turn, translates into an action of visibility of the knowledge's and practices of Alternating Cycle Education. We chose to organize the 26 texts in three big thematic groups: firstly, articles that talk about the history of alternating cycle education and its intertwining with field education; secondly, epistemological principles and analysis of mediations or pedagogical instruments, with texts that specifically discuss alternating cycle education in the training of educators-teachers-monitors in the field; and finally, we bring researches about different experiences in basic school education and others. What national and international researches on Alternating Cycle Education in these last 50 years of history show us, is an invitation to the knowledge produced by subjects who act, reflect and problematize praxis through scientific research. ; L'année 2019 constitue une étape importante dans l'éducation brésilienne, en particulier pour les expériences formatrices de "Educação do Campo", que nous traduisons de façon plus ou moins adéquate par éducation rurale, ainsi que pour la célébration des 50 ans de la Pédagogie de l'Alternance. Née en France et amenée dans l'État de Espírito Santo par un prêtre jésuite, elle a été construite par des paysans à travers les différentes réalités du Brésil comme une possibilité contre-hégémonique d'éducation qui combine la formation scolaire académique avec le monde du travail, ainsi qu'avec l'appartenance à la terre et à ses identités culturelles. Dans cette perspective, l'Association internationale des mouvements familiaux de formation rurale (AIMFR), le groupe de recherche CNPq/UFES Culturas, Parcerias e Educação do Campo ainsi que le Grupo internacional de investigación y de reflexión sobre alternancia (GIIRA), basé à l'Université de Sherbrooke, Canada, assument, avec la Revista Brasileira de Educação do Campo, la réalisation du présent dossier. C'est l'occasion de rassembler, dans le cadre de cet important périodique, une pluralité de discussions et de résultats de recherches qui émergent de la pratique des moniteurs-éducateurs-enseignants et de chercheurs qui travaillent dans et sur la formation par alternance au Brésil, au Canada, en Espagne, au Cameroun, en Italie et en France. Cette opportunité est envisagée comme un cadre de réflexion, de problématisation et de partage de bonnes expériences, compte tenu des innombrables défis du contexte actuel. Dans cette perspective, il ne s'agit pas d'un dossier contemplatif, mais d'un dossier permettant de réfléchir et de problématiser, dans le sens d'une pratique vivante et dynamique, produite par des sujets historiquement situés, qui se placent dans le champ de la résistance et se constituent ainsi en fonction des contextes et des possibilités. Ainsi, les recherches partagées ici émergent des expériences les plus diverses, de l'éducation de base à l'enseignement supérieur, ce qui nous révèle le potentiel transgresseur de l'Alternance. Reconnaître cette diversité de pratiques, c'est aussi affirmer que la Pédagogie par Alternance, née en terre brésilienne il y a 50 ans, constitue aujourd'hui un patrimoine de l'éducation brésilienne et, à ce titre, une figure du droit et des politiques publiques. Cependant, le cheminement historique et social pose aussi des défis qui surgissent dans le mouvement même de transformation de la société et des modes de vie, de travail et de production. Faire face à ces défis et rester dans la lutte sont ici élevés comme des drapeaux clés dans la production de nouveaux et d'autres sens de la Formation par Alternance, sans toutefois s'éloigner de ses piliers, de ses médiations et/ou de ses instruments pédagogiques et, surtout, avec le renforcement de ses biais politiques, émancipateur et transformateur des réalités et de leurs sujets. C'est pourquoi nous exprimons ici nos sincères remerciements à la Revista Brasileira de Educação do Campo pour nous avoir accordé cet espace, qui se traduit à son tour par une action de diffusion des connaissances et des actions de la Pédagogie par Alternance. En vue d'assurer une certaine organisation des textes en fonction des différents sujets traités, nous avons regroupé les vingt-six articles suivant trois apports : d'abord les articles qui traitent de l'histoire de la pédagogie de l'alternance et de son entrelacement avec l'éducation rurale ; les principes épistémologiques et l'analyse de leurs médiations ou instruments pédagogiques. Suivent les textes qui traitent spécifiquement de la pédagogie de l'alternance dans la formation des éducateurs-moniteurs-enseignants sur le terrain et enfin, en plus grand nombre, nous présentons les recherches autour des pratiques dans les différentes expériences d'éducation scolaire de base et au-delà. Par conséquent, ce que la recherche nationale et internationale sur la Pédagogie par Alternance dit en ces 50 ans d'histoire est une invitation à la connaissance produite par des sujets qui agissent, réfléchissent et problématisent la praxis par le biais de la recherche scientifique. ; O ano de 2019 constitui um marco na Educação Brasileira, em especial para as experiências formativas da Educação do Campo, pela celebração dos 50 anos da Pedagogia da Alternância. Nascida na França e trazida para o Espírito Santo por um padre jesuíta, foi construída nas diferentes realidades de nosso país pelos sujeitos camponeses como uma possibilidade contra-hegemônica de educação que amalgama a formação escolar-acadêmica ao mundo do trabalho, ao pertencimento a terra e às suas identidades culturais. Nessa perspectiva, os grupos de pesquisas Culturas, Parcerias e Educação do Campo (CNPq/UFES) e de Investigação Internacional do Sistema Dual-Alternância da Universidade de Sherbrooke/Canadá, assumem junto à Revista Brasileira de Educação do Campo a proposição desse dossiê. Trata-se de uma oportunidade de reunir, no âmbito desse importante periódico, uma pluralidade de discussões e resultados investigativos que emergem da práxis dos monitores-educadores-professores e investigadores que atuam com a Formação por Alternância no Brasil, Canadá, Espanha, Camarões, Itália e França. Compreendemos esta oportunidade como um marco da reflexão, problematização e do compartilhamento das boas experiências, considerando os inúmeros desafios do cenário atual. Não se trata de um dossiê contemplativo, mas reflexivo e problematizador, no sentido de uma práxis viva e dinâmica, produzida por sujeitos historicamente situados, que se colocam no campo da resistência e por assim se constituírem pensam os contextos e acenam possibilidades. Desta forma, as pesquisas aqui compartilhadas emergem das mais diversas experiências, da educação básica ao ensino superior, o que nos revela o potencial transgressor da Alternância. Reconhecer essa diversidade de práticas é também afirmar que a Pedagogia da Alternância, nascida em terras brasileiras há 50 anos, constitui-se hoje em Patrimônio da Educação Brasileira e como tal figura na lei e nas políticas públicas. Contudo, a caminhada por ser histórica e social, também nos coloca desafios que surgem no próprio movimento de transformação da sociedade e dos modos de vida, trabalho e produção. Enfrentar tais desafios e permanecer na luta são aqui erguidos como bandeiras fulcrais na produção dos novos e outros sentidos da Formação por Alternância, sem afastar-se de seus pilares, suas mediações e/ou instrumentos pedagógicos e, sobretudo, com o fortalecimento de seu viés político, emancipador e transformador das realidades e de seus sujeitos. Com vistas a buscar uma organização dos textos por aproximação das discussões, reunimos em sequência os vinte e seis artigos a partir de três abordagens: Inicialmente os artigos que trazem a história da Pedagogia da Alternância e seu entrelaçamento com a Educação do Campo; princípios epistemológicos e análise das suas mediações ou instrumentos pedagógicos. Na sequência, os textos que discutem especificamente a Pedagogia da Alternância na formação de educadores-monitores-professores do campo e, por fim, em maior número, trazemos as investigações acerca da sua práxis nas diferentes experiências da educação básica escolar e para além dessa. Portanto, o que dizem as pesquisas nacionais e internacionais sobre a Pedagogia da Alternância nesses 50 anos de história é um convite ao conhecimento produzido por sujeitos que atuam, refletem e problematizam a práxis por meio da investigação científica.
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