Search results for "Reform."
showing 10 items of 677 documents
Modèle d'explication de l'issue des réformes des politiques publiques en Afrique sub-saharienne : Illustration avec la politique des enseignants cont…
2010
African countries' political arena is witnessing major changes due to the involvement of new political actors in the public policy making process (donors, political parties, civil society). In the past, the formulation of policies was a reflection of the central authority's will. Nowadays, governments are confronted with more resistance when adopting reforms. This paper laborates a model that describes the policy process in African countries and shows how new actors can influence the designing of the reform to their advantage. The model predicts that government success or failure in designing a reform according to its will is a function of the adoption pattern chosen and the ability of the …
More educated, more mobile? Evidence from post-secondary education reform
2016
More educated, more mobile? Evidence from post-secondary education reform. Spatial Economic Analysis. This paper examines the causal impact of the level of education on within-country migration. To account for biases resulting from selection into post-secondary education, it uses a large-scale reform within the higher education system that gradually transformed former vocational colleges into polytechnics in Finland in the 1990s. This reform created quasi-exogenous variation in the supply of higher education over time and across regions. The results based on multinomial treatment effects models and population register data show that, overall, polytechnic graduates have a significantly highe…
Fiscal policy as an instrument for reducing income inequality: case of Latvia
2020
With the help of fiscal policy, government may influence both overall demand and the disposable income of the population, as well as solve social equality challenges in the society by allocating income among different groups of population. Income inequality in Latvia, which is expressed by the Gini index of disposable income, is the third highest in the European Union, so the question about the most effective instruments for reducing income inequality is pressing. Inequality results in reduced efficiency of social capital and economic distribution, worsening of population health indicators, rising social tension, increased crime and rising poverty, which can have a negative impact on long-t…
Efficiency of Corporate Income Tax Reliefs for the Investment Promotion in Latvia
2014
Corporate income tax rate in Latvia is one of the lowest in the European Union and is favourable for business. However, the government additionally uses numerous CIT reliefs to stimulate investments, to promote specific industries and investors. Total costs of these tax reliefs are high, but many of the goals declared by their introduction are not reached, suggesting that tax relief efficiency could be questioned. The efficiency of the existing and potential CIT reliefs should be regularly evaluated. The suggested criteria for such examination are – clear objective, type of taxable rent, existence of positive externality, appropriate design and potential for tax planning, costs in revenue f…
Paradoxe sur le théâtre lyrique. La réforme de l'opéra entre Rousseau et Diderot
2014
This article examines the relationship between fiction and reality in the opera according to the approach of Rousseau and Diderot. The ambiguous and contradictory definition of this relationship brought Rousseau to remove the singing from the opera and to invent a new genre, the "mélodrame". It was a very paradoxical solution that Diderot could have shared as this article tries to prove. Sujet de cet article c’est la relation entre la fiction et la réalité dans l’opéra selon Rousseau et Diderot. La définition ambiguë et contradictoire de cette relation conduit Rousseau à l’élimination du chant dans le théâtre lyrique par l’idéation du “mélodrame”, une solution paradoxale que – on veut montr…
2021.gada administratīvi teritoriālās reformas pieņemšanas un īstenošanas problemātika
2022
Bakalaura darba mērķis ir pētīt 2021. gada administratīvi teritoriālās reformas pieņemšanas problemātiku, analizējot sagatavošanos reformai, tās pieņemšanu Saeimā, kā arī tās apstrīdēšanu Satversmes tiesā. Lai sasniegtu darba mērķi, autors pēta un analizē priekšnosacījumus iepriekšējās reformas turpināšanas nepieciešamībai, pašvaldību attieksmi pret jauno reformu, likumdošanas īpatnības reformas laikā, kā arī Satversmes tiesas atziņas un likumdevēja rīcību, nodrošinot Satversmes tiesas lēmumu izpildi. Bakalaura darba noslēgumā autors izvirza secinājumus par priekšnoteikumiem, kas nākotnē varētu atvieglot reformu pieņemšanas un īstenošanas procesu.
„Głęboka religijność Lutra”: Marcin Luter - heretyk czy bohater wiary?
2020
Celem artykułu jest sformułowanie odpowiedzi na pytanie: czy Lutra należy uważać za heretyka, czy też można w nim widzieć bohatera wiary? Istotną podstawą dla takiej odpowiedzi są najpierw wypowiedzi papieży ostatniego czterdziestolecia, aż po afirmację Lutra jako osobowości głęboko religijnej. Dalszych przesłanek dostarczają wyniki historycznych badań, które wskazują na głębokie zakorzenienie Lutra w ówczesnej teologii mistycznej. Uwidacznia się to w jego sposobie uprawiania teologii, gdzie głównym źródłem poznania stało się własne doświadczenie wiary. Teologia Lutra jest teologią egzystencjalną i w tej perspektywie należy widzieć także naukę o usprawiedliwieniu. Usprawiedliwienie z wiary …
El proyecto de un pórtico clasicista para la iglesia de los Santos Juanes de Valencia y su impacto en el entorno urbano (1788-1856)
2020
In the year 1788, the parish of Los Santos Juanes in Valencia proposed to the City Council the erection of same classical-style portico in order to beautify its outer eastern façade, surrounding the head of the temple and relying on the Plaza del Mercado. This portico was never built, but there would be an impact of such an architectural purpose in subsequent reform plans of that outstanding urban location.
Nodokļu sistēmas ietekme uz uzņēmuma finanšu rādītājiem.
2021
Jeļena Jegorenko. Bakalaura darbs: “Nodokļu sistēmas ietekme uz uzņēmuma finanšu rādītājiem.” Uzņēmuma aplikšana ar nodokļiem ir tēma, kas nekad nezaudēs savu aktualitāti, jo nodokļu maksājumi tiešā veidā ietekmē uzņēmuma finanšu rezultātus. Darba novitāte ir saistīta ar to, ka Latvijas nodokļu sistēma joprojām ir nestabila un turpina transformēties, neskatoties uz to, ka tās biežās izmaiņas nelabvēlīgi ietekmē uzņēmējdarbību ilgtermiņa perspektīvā, sarežģī uzņēmumu ikdienas darbu un iespaido plānošanu. 2018. gadā Latvijas Republikas nodokļu sistēma piedzīvoja būtiskas izmaiņas, no kurām dažas mainīja pašu principu, pēc kāda tiek aprēķināts uzņēmuma ienākumu nodoklis, ka arī ieverojāmas izm…