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Segmentação estratégica de mercado empresarial: uma proposição de estrutura de procedimentos com base nos benefícios procurados; Strategic segmentation of business market: a procedure structure proposition based on sought benefits

Moraes, Claudio Alberto de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 11/02/2010 PT
Relevância na Pesquisa
35.76%
A proposição apresentada de uma estrutura de procedimentos para a segmentação de mercados empresariais, após extensa pesquisa bibliográfica, resultou em quatro grandes etapas e quatorze passos. Acredita-se que seja lógica, útil e de aplicação abrangente em vários setores industriais e de consumo. A base fundamental de segmentação estudada foi aquela que diz respeito aos benefícios procurados pelos consumidores durante o processo de decisão de compra e o setor escolhido foi a indústria do alumínio. Essa indústria apresenta algumas importantes particularidades que tornam o estudo ainda mais desafiador: é um oligopólio, o produto é classificado como uma commodity (padronizado) na sua essência e o seu preço base é definido pela LME aproximando-se do que seria uma estrutura de mercado de concorrência perfeita (as empresas são tomadoras de preço). Dessa forma, a segmentação estratégica de mercado passa a ser a grande possibilidade para deslocar essa estrutura no sentido da concorrência imperfeita, em que as empresas passam a deter algum poder sobre os preços praticados. A pesquisa exploratória identificou que o setor de alumínio desenvolve uma segmentação ainda incipiente que simplesmente fornece informações pós-facto para comparações no setor com pouca ou nenhuma contribuição efetiva para a conquista de vantagem competitiva ou um melhor atendimento aos clientes e diferenciação das ofertas. Com base nos dados gerados a partir de uma pesquisa empírica...

Utilização da informação contábil na adesão aos incentivos fiscais de inovação tecnológica estabelecidos pela Lei 11.196/05; Accouting-information in adherence to tax benefits of technological information´s law 11.196/05

Zucchi, Alberto Luiz
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 23/04/2013 PT
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35.71%
Os incentivos fiscais têm sido utilizados pelos mais diversos países, das mais variadas tendências políticas e econômicas, como instrumento para promover o desenvolvimento e a inovação tecnológica das organizações empresariais. No caso brasileiro, alguns estudos têm demonstrado que os efeitos dos benefícios fiscais muitas vezes estão aquém do esperado pelas entidades governamentais, com baixo nível de adesão por parte das empresas. As causas desse fenômeno geralmente são atribuídas a fatores econômicos, embora se reconheça que possa existir outras razões, dentre as quais a influência de fatores ambientais e estruturais no processo decisório das organizações. Para o estudo mais aprofundado dessas influências no ambiente empresarial, o framework proposto pela teoria da contingência tem sido utilizado em pesquisas científicas, especialmente no campo da contabilidade, na análise de fenômenos relacionados ao uso da informação contábil no processo de tomada de decisões. Sob essa perspectiva teórica, este trabalho tem como objetivo identificar, analisar e discutir os fatores que influenciam a utilização da informação contábil no processo decisório das empresas especificamente relacionado à adesão aos incentivos fiscais estabelecidos no capítulo III da Lei 11.196/05...

The Long-Term Care Insurance Program in Israel: solidarity with the elderly in a changing society

Asiskovitch, Sharon
Fonte: BioMed Central Publicador: BioMed Central
Tipo: Artigo de Revista Científica
Publicado em 23/01/2013 EN
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The Long-Term Care Insurance Program (LTCIP) in Israel is a social security program administered by the National Insurance Institute (NII) since 1988. LTCIP focuses on home-based personal care services. Differently from most other programs under the responsibility of the NII, LTCIP benefits are in-kind benefits and are delivered via multiple for-profit and not-for-profit organizations. In recent years LTCIP has been the target of various legal amendments and numerous administrative changes. While many of these changes may have had significant effects on individuals, they have not altered the fundamental principles of the program. Thus, many of the characteristics of beneficiaries have remained quite stable over the years; other characteristics of the population of beneficiaries have changed over the years reflecting the aging of Israeli society. A central issue related to LTCIP is whether benefits are adequate to meet the needs of the growing elderly population of Israel. While the generosity of LTCIP benefits is questionable, economic and political struggles have limited the scope of changes introduced thus far.

Social Protection in Latin America : Achievements and Limitations

Ferreira, Francisco H.G.; Robalino, David
Fonte: Banco Mundial Publicador: Banco Mundial
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Social protection systems in Latin America have been transformed in the past two decades. Until the 1980s, those who were not covered by the social security arrangements available primarily in the urban formal sector received little public assistance beyond universal subsidies for some food or fuel purchases. Since the 1990s, the introduction of non-contributory social insurance programs (including "social pensions") and conditional cash transfers has substantially extended the coverage and improved the incidence of social assistance. However, the organic growth of subsidized social assistance in parallel to the older social insurance system, financed largely out of taxes on formal sector employment, has led to a dual system that is neither properly equitable nor efficient. The twin challenges that now face social protection in Latin America are to better integrate those two halves of the system, and to develop programs that promote sustainable self-reliance, by moving from "safety nets" to "opportunity ropes."

Pension Institutions and Annuities in Denmark

Andersen, Carsten; Skjodt, Peter
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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This paper considers the overall structure of the Danish pension system, reviews the relative role of different types of pension institutions, and discusses their asset allocation strategies and investment performance. The paper also examines the regulation and supervision of providers of pension services, the growing reliance on risk-based supervision, and the application of the so-called contribution principle. The Danish pension system includes a modest universal social pension with a supplement for low-income pensioners and near universal participation in occupational and personal pensions that are primarily based on defined contribution plans. The annuity market is well developed: 50 percent of annual contributions are allocated to the purchase of deferred annuities, while immediate annuities are also purchased at or even after retirement. However, detailed comprehensive data on the rate of annuitization are lacking. Distinct features of the Danish pension system include the widespread use of profit participating contracts with minimum guaranteed benefits and regular provision of bonuses...

Romania - Poverty Monitoring Analytical and Advisory Assistance Program : Are the Most Vulnerable Protected?

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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35.64%
The rapid economic growth since 2000 has been the main driver of poverty reduction in Romania. However, even under the current positive growth scenario, there are still people who live in poverty, and some who are unlikely to benefit from future growth and thus may continue to be left behind. For these people an effective redistributive social policy and targeted interventions are needed. The purpose of this note is to assist the Ministry of Labor, Family and Equal Opportunities (MLFEO) to analyze and monitor the effectiveness of the main social safety net benefits to fight social exclusion and reduce poverty. To determine the extent to which social transfers offer protection to the poorest groups of the population, the paper uses the last available (2004-2006) rounds of the household budget survey data. The analysis presented here uses the consumption aggregate and the absolute poverty definition presented in the 2003 and 2007 poverty assessments. Three main indicators are used to assess the effectiveness of social protection (SP) programs: coverage (share of population covered by the programs)...

Long-Term Care Policies for Older Populations in New EU Member States and Croatia : Challenges and Opportunities

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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The objective of this summary report is to highlight the main lessons learned from Organization for Economic Development and Co-operation (OECD) countries with advanced Long Term Care (LTC) policies and the implications for LTC policymaking in new European Union (EU) member states and Croatia. The first section examines the main findings from the framework report on the financing, provision and regulation of LTC services. The next section presents comparative findings from the four case study countries, including the demographic context for LTC services, the main features of the financing, provision and regulation of LTC services and the strengths and weaknesses of current LTC systems there. The last section identifies policy directions for the four case study countries. In terms of LTC benefits, none of the case study countries have a universal entitlement system combining home, community and institutional care. Rather, LTC benefits, both cash and in-kind, are limited and largely associated with the social assistance system. The lack of data on LTC expenditures mainly stems from the undefined position of LTC between the health and social sectors...

Social Spending, Taxes and Income Redistribution in Uruguay

Bucheli, Marisa; Lustig, Nora; Rossi, Maximo; Amábile, Florencia
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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How much redistribution does Uruguay accomplish through social spending and taxes? How progressive are revenue collection and social spending? A standard fiscal incidence analysis shows that Uruguay achieves a nontrivial reduction in inequality and poverty when all taxes and transfers are combined. In comparison with five other countries in Latin America, it ranks first (poverty reduction) and second (inequality reduction), and first in terms of poverty reduction effectiveness and third in terms of overall (including transfers in-kind) inequality reduction effectiveness. Direct taxes are progressive and indirect taxes are regressive. Social spending on direct transfers, contributory pensions, education and health is quite progressive in absolute terms except for tertiary education, which is almost neutral in relative terms.

A Diverse and Dynamic Region : Taking Stock of Social Assistance Performance in East Asia and the Pacific

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
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East Asia and the Pacific is a particularly diverse region. It includes some of the largest and most populated countries in the world such as China and Indonesia as well as small Pacific islands. Over the past decade, there has been a growing interest in undertaking reforms to strengthen social protection systems in the region, not only as crisis response tools. The primary objective of this study is to provide a comparative review of the financing, structure and performance of social protection programs in the East Asia region. The region is very diverse and this study seeks to enhance understanding of regional expenditure patterns in social protection, and to provide insights in the performance of social assistance programs in particular. Regional studies of this kind are challenging for a number of reasons, and this particular study was no exception. The performance of social assistance programs will be measured in terms of coverage, targeting accuracy, generosity of the benefit levels and impacts on poverty and inequality. The report uses data from household surveys to assess the performance of social assistance programs. There are...

Agglomeration Economies and Productivity in Indian Industry

Lall, Somik; Shalizi, Zmarak; Deichmann, Uwe
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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55.56%
"New" economic geography theory, and the development of innovative methods of analysis have renewed interest in the location, and spatial concentration of economic activities. The authors examine the extent to which agglomeration economies contribute to economic productivity. They distinguish three sources of agglomeration economies: 1) At the firm level, from improved access to market centers. 2) At the industry level, from enhanced intra-industry linkages. 3) At the regional level, from inter-industry urbanization economies. The input demand framework they use in analysis, permits the production function to be estimated jointly with a set of cost shares, and, makes allowances for non-constant returns to scale, and for agglomeration economies to be factor-augmenting. They use firm-level data for standardized manufacturing in India, together with spatially detailed physio-geographic information that considers the availability, and quality of transport networks linking urban centers - thereby accounting for heterogeneity in the density of transport networks...

Togo : Towards a National Social Protection Policy and Strategy

van Domelen, Julie
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
45.57%
Although Togo has had limited social protection programs, the economic shock and natural disasters starting in 2008 brought the need for better mechanisms of social protection to the fore. The Government response has focused on measures to address the immediate needs of the affected populations, while building the analytical base for developing a national social protection policy. This report forms part of the overall analytical work prepared to support the formation of a national social protection policy. It finds that the most common safety net programs are in-kind transfers with limited coverage. It proposes basic elements for the Government to take into consideration in developing a national social protection policy and strategy and identifies next steps in finalizing the preparation of such a policy and strategy.

Burden Sharing in the Persian Gulf: Lessons Learned and Implications for the Future

Gates, William R.; Terasawa, Katsuaki
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Relatório Formato: NA
ENG
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The United States was the dominant member of the coalition formed to counter Iraq's annexation of Kuwait. This led to U.S. concerns that countries benefiting from the coalition were contributing less than their fair share. This paper compares contributions and benefits for the major coalition participants in Operation Desert Storm. The benefits include national sovereignty and oil supply security. The contributions include defense resources and financial and in-kind payments to the U.S. and other countries. The analysis concludes that national sovereignty was the more significant of the two benefits and that the oil supply security benefit may be larger for the U. S. than for countries completely dependent on imported oil (i.e., Japan and Germany). Thus, the Gulf countries may have under contributed to the coalition. Japan and Germany may have over contributed, relative to these benefits, though they may have received other benefits not measured here. Burden Sharing, Operation Desert Storm, Alliances; Office of the Chief of Staff of the Army; http://archive.org/details/burdensharinginp00tera; MIPR S489088; NA

History and Evolution of Social Assistance in Indonesia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
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45.56%
Over the past 13 years, the Government of Indonesia (GOI) has moved from a set of temporary, crisis-driven social assistance initiatives towards a more permanent system of social assistance programs. This background paper aims to provide a brief history of the major developments in the GOI's household-targeted social assistance policy and programs with more limited discussion of supply-side and community social assistance initiatives. The note is organized chronologically with developments in social assistance presented together with information about the economic, political and social contexts in which these developments occurred. Indonesia's economic growth was also associated with substantial declines in the poverty, especially among rural households. The poverty headcount fell from 54.2 million to 34.5 million Indonesians and poverty incidence fell from 41.1 to 17.7 percent. While poverty reduction was not a policy objective in GOI documents until the early 1990s, the GOI's agricultural and rural development strategies and commitment to human capital investment through financing and provision of education and health services also contributed to poverty reduction. Furthermore...

The Vicious Circles of Control; Regional Governments and Insiders in Privatized Russian Enterprises

Desai, Raj M.; Goldberg, Itzhak
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Working Paper; Publications & Research :: Policy Research Working Paper; Publications Research
ENGLISH; EN_US
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How can one account for the puzzling behavior of insider-managers who, in stripping assets from the very firms they own, appear to be stealing from one pocket to fill the other? The authors suggest that such asset-stripping and failure to restructure are the consequences of interactions between insiders (manager-owners) and regional governments in a particular property rights regime. In this regime, the ability to realize value is limited by uncertainty and illiquidity, so managers have little incentive to increase value. As the central institutions that rule Russia have ceded their powers to the regions, regional governments have imposed various distortions on enterprises to protect local employment. Prospective outsider-investors doubt they can acquire the control rights they need for restructuring firms and doubt they can avoid the distortions regional governments impose on the firms in which they might invest. The result: little restructuring and little new investment. And regional governments, knowing the firms' taxable cash flows will have been reduced through cash flow diversion...

Assessing Low-Carbon Development in Nigeria : An Analysis of Four Sectors

Cervigni, Raffaello; Rogers, John Allen; Dvorak, Irina
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
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45.61%
The Federal Government of Nigeria (FGN) and the World Bank have agreed to carry out a Climate Change Assessment (CCA) within the framework of the Bank's Country Partnership Strategy (CPS) for Nigeria (2010-13). The CCA includes an analysis of options for low-carbon development in selected sectors, including power, oil and gas, transport, and agriculture. The goal of the low-carbon analysis is to define likely trends in carbon emissions up to 2035, based on government sector development plans, and to identify opportunities for achieving equivalent development objectives with a reduced carbon footprint. This study comprises the following components: (i) development of a reference scenario of greenhouse gas (GHG) net emissions for the agriculture sector, consistent with vision 20: 2020 and other government plans; (ii) identification of opportunities for reduced net emissions- reduced emissions and or enhanced carbon sequestration- while achieving the same development objectives as in the reference scenario; and (iii) economic assessment of low-carbon options in order to help the Nigerian government to prioritize policy options. The study evaluates costs and benefits in a partial equilibrium setting...

Republic of Tajikistan : Poverty Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Pre-2003 Economic or Sector Report; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
45.47%
Poverty is the central development issue in Tajikistan. The country is now one of the poorest in the world. It was made worse by the civil conflict in the early 1990s. This report suggests that there should be four key pillars to a poverty reduction program strategy: a) the stimulation of high labor productivity and economic growth; b) the provision of basic social services; c) the targeting of assistance to the poorest; and d) the development of a well-governed and safe environment. The report recommends the following: 1) further analysis should be undertaken of the incidence of public spending, to ensure that key programs are adequately funded and that spending contributes as much as possible to poverty reduction. 2) The Government should set specific targets for welfare indicators and poverty reduction. 3) A list should be compiled of possible projects of a targeted program of interventions that could impact rapidly on poverty; the projects should be fully costed and implementation arrangements studied. 4) Alternative funding sources...

Description Of Procedures In Automotive Engine Plants (ABSTRACT)

Artzner, Denis; Whitney, Daniel
Fonte: MIT - Massachusetts Institute of Technology Publicador: MIT - Massachusetts Institute of Technology
Formato: 5723613 bytes; application/pdf
EN_US
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ABSTRACT 1. Human resources - For automakers, the total cost of paying average workers is around $40000 per year (mean value); the numbers range from $30000 to $60000 (except for a Central European facility where it is much lower). On average, direct pay is three times the amount of benefits. In general, worker qualification does not affect the benefits policy within an automobile engine plant. - Overall, the average age of workers in engine plants is slightly above 40 years old. There is no difference by geographic region. In older engine plants, workers do tend to be older. Annual turnover rates are around 5%. Mean values for unionization levels are 7990 for hourly workers, 45% for salaried workers. It is common for production workers to be assigned different tasks; the engine plants where the union contract restricts the kind of activities are located in North America. - A majority of engine plants surveyed have work teams, and they are deployed in all departments. In most cases, work teams were introduced about five years ago. Sometimes, work team leaders are not elected. The average training received is 41 hours per employee per year. Fluctuations in the values are large. European facilities tend to have more training. Respondents felt that inspecting one's work...

Poverty Rates & The Receipt of Safety Net Program Benefits: The Original Poverty Measure vs. The Supplemental Poverty Measure, by Family Structure

Bandy, Monica
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Masters' project
Publicado em 18/04/2014 EN_US
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35.67%
Executive Summary Policy Question This project addresses two policy questions. The first policy question seeks to address how poverty rates vary by family structure using the original poverty measure vs. the Supplemental Poverty Measure (SPM). The second policy question investigates how the receipt of four safety net program benefits (SNAP, WIC, TANF, and the EITC) affect the poverty rate using the SPM, by family structure. Background The original poverty measure was developed in 1963 (Fisher 1992). The poverty measure is an incredibly important measure, as it determines who is poor in the United States and is often used as a threshold to determine eligibility for government benefit programs. Aside from adjustments for inflation, the poverty measure has changed little since its inception (Fisher 1992). The original poverty measure has many limits and recently a new measure was created to more accurately measure poverty (Smith 2009). The new measure is called the Supplemental Poverty Measure (SPM), and includes several enhancements to the original poverty measure. The SPM includes adjustments for geographic location, in-kind benefits such as SNAP and WIC, transportation, healthcare, childcare costs, and modern family configuration including resource sharing among unmarried partners (commonly known as cohabiting couples) (Short 2013). I investigated the anti-poverty effects of four social safety net programs SNAP...

Recent changes in the distribution of the social wage

Sefton, Tom
Fonte: Centre for Analysis of Social Exclusion, London School of Economics and Political Science Publicador: Centre for Analysis of Social Exclusion, London School of Economics and Political Science
Tipo: Monograph; NonPeerReviewed Formato: application/pdf
Publicado em /12/2002 EN; EN
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45.66%
This paper examines the distribution of the ¿social wage¿ benefits in kind from welfare services, including the National Health Service, state education, social housing, and personal social services. The current Government has put a strong emphasis on improving public services and has begun to translate this into higher spending. Although most measures of poverty ignore the social wage, its inclusion is potentially very significant in monitoring the impact of government policies on the poorest households. The paper produces estimates of the value of the social wage for 1996/7 and 2000/01, using data from several large-scale household surveys, and makes comparisons with estimates from previous work going back to 1979. The results show that people in poorer households receive a greater share of benefits in kind from welfare services than those in richer households and that this ¿pro-poor¿ bias has been rising gradually over the long-term. Since 1996/7, spending on welfare services has grown faster than in the past and there has been a further incremental shift in favour of lower income groups across all the major services. These changes have reinforced the re-distributional effects of tax and benefit policies over the same period...

The evolution of disability benefits in the UK: re-weighting the basket

Burchardt, Tania
Fonte: Centre for Analysis of Social Exclusion, London School of Economics and Political Science Publicador: Centre for Analysis of Social Exclusion, London School of Economics and Political Science
Tipo: Monograph; NonPeerReviewed Formato: application/pdf
Publicado em /06/1999 EN; EN
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This paper attempts to clarify the significance of reforms to disability benefits proposed by the New Labour government in 1998, by setting them in the context of the development of disability benefits in the early 1970s. The first two sections chart the creation, extension and subsequent reforms of disability benefits. Hypothetical case studies are then used to illustrate the changing balance between different kind of benefit for disabled people. The paper concludes that, in accordance with the guiding principle of welfare reform, 'work for those who can and security for those who cannot', the government's reforms are designed to reward paid employment, while offering relatively generous provision for those who are obviously unable to work. The question raised is the extent to which altered incentives will be sufficiently powerful to eliminate the category in-between-those who are deemed capable of work but who do not have a job - or whether large numbers of disabled people will fall between the stools of 'work' and 'security'.