Search results for "Reform."

The Case for a Local Net Value-Added Tax for Municipalities

1987

In this paper the case made by the Advisory Council of the Federal Ministry of Finance for reform of the local business tax in Germany is outlined. The criteria for a good local tax are described, and the proposals deriving from the Council are presented. The proposed reform is to introduce a local value-added tax of the income type. This tax would be defined on the base of business payroll, profits, interest paid, and rent. It would include businesses, professions, and administrative bodies. The reform is outlined and possible criticisms are assessed. With appropriate definitions of tax base and an enlargement of the group of taxpayers, the value-added tax is argued to be the best approac…

A Comparative Analysis of Hospital Readmissions in France and the US

2015

International audience; Policymakers in the US and France are struggling to improve coordination among hospitals and other health care providers. A comparison of hospital readmission rates, and the factors that may explain them, can provide important insights about the French and US health care systems. In addition, it illustrates a methodological approach to comparative research: how an empirical inquiry along a single indicator can reveal broader issues about system-wide differences across health care systems and policy. Using data from three French regions, the article extends a previous national-level comparison indicating that rates of hospital readmission for the population aged 65+ a…

In Search of Dialogicity: A Comparison of Curricular Documents and Classroom Interactions from Finland and Hong Kong

2017

The prevailing consensus is that science teaching should be more student-centered and guide learners towards more phenomenon-based and authentic problem-solving activities. This approach is reflected in educational policies and recently reformed curricula. However, there is limited research on how these frameworks actually manifest in curricula and how to facilitate student-centered pedagogy. In this study, we examine the student-centered features of the curricula of two countries: Finland and Hong Kong. Student-centeredness in the classroom can be assessed using the principles of dialogicity. Dialogic principles underpin student-centeredness, particularly in teacher-orchestrated whole-clas…

2021

In recent decades, an essential global aim of the reforms of special education has been the promotion of inclusive education. This article discusses the implementation of reforms with a focus on tiered support systems in the context of Finnish comprehensive school education. Based on earlier literature, legislation, and administrative documents, we provide a background for Finnish education policy and special education reforms. The focus of this article is on the description of parallel reforms targeting the re-structuring of the systems around support for students and funding of education in the 2010s. We discuss the processes leading to these reforms and the reforms themselves. In additio…

Teacher Agency and Futures Thinking

2022

Problems encountered in top-down school reforms have repeatedly highlighted the significance of teachers’ agency in educational change. At the same time, temporality has been identified as a key element in teachers’ agency, with teachers’ beliefs about the future and experiences of the past shaping their agentic orientations. However, research on teachers’ future orientations is typically limited to short-term trajectories, as opposed to long-term visions of education. To address this, we draw on a futures studies perspective to give more explicit attention to teachers’ long-term visions of their work. We argue that the method of future narratives, already well…

Ecological tax reform?a value chain level approach

2002

This study assesses the effects of an ecological tax reform on three value chains. These case studies lead to an analysis of the business strategy options when companies face a shift in the relative prices of their production factors. The results support earlier research findings that the direct effects of an ecological tax reform on the price competitiveness of companies is on average rather small. However, the effects of the reform are shown to vary significantly between the different parts of the value chain. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment

Reformer i UH-sektoren. Det muliges kunst

2019

Public sector reform tends to harbour competing ambitions, problems and solutions. Reforms in higher education policy are no exception. They are often multi-faceted phenomena, partly because higher education institutions are complex organizations with wide-ranging expectations and demands from a variety of stakeholders. This chapter argues that higher education institutions cannot ‘organize away’ competing objectives, but rather aim to create organizational designs which help complex institutions to live with complex reforms. The chapter examines the ‘Structural Reform’ in Norwegian higher education and how higher education institutions responded. Launched in April 2015, it resulted in a la…

Democracia: del heroismo a la coña

1978

Puliti, Gabriello

2016

Gabriello Puliti (Montepulciano, 1583? - Trieste or Cherso now Cres 1644) entered the Franciscan order before or at the time of his first appointment as maestro di coro of the monastery at Pontremoli in 1600. In 1602 he was an organist at the monastery in Piacenza. In 1604 he was at the monastery in Pola (now Pula) and in 1605 he was maestro di cappella in Muggia, near Trieste. Between 1606 and 1609 he was an organist in Capodistria (now Koper) and from 1609 to 1612 he was in Trieste. In 1614 he was back in Capodistria and in 1616 he was in Pirano (now Piran). He was elected guardiano at the monastery of Capodistria and lived there between 1618 and 1620. Puliti served at Albona (now Labin),…

The Russian Economy: Prospects for Putin 4.0

2020

This project was implemented by the Centre for East European Policy Studies in cooperation with the Friedrich-Ebert-Stiftung in the Baltic States and European Commission Representation in Latvia