Search results for "SECTOR"
showing 10 items of 1051 documents
Soluciones de las comunidades autónomas de régimen general a algunas deficiencias de la Ley 49/2002 de Régimen fiscal de las entidades no lucrativas …
2021
The current Law 49/2002 on the tax regime of non-profit entities and tax incentives for patronage was born out of the declared will to establish a set of incentives applicable to patronage activity in general and, in particular, to cultural patronage. However, the practical application to date of this commendable principle has been shown to be a mere normative proposition. The Autonomous Communities of the Balearic Islands, the Valencian Community and Castilla-La Mancha have enacted laws on tax incentives for cultural patronage that could resolve, within the scope of their competences, some difficulties encountered with state regulations. With this scenario in mind we analyze the effective …
Teacher Training in Linguistic Diversity within Inclusive Education: Cooperation between Non-governmental Non-profit Organizations and Educational In…
2020
Esta tesis examina la colaboración entre las las organizaciones no gubernamentales sin ánimo de lucro centradas en los alumnos con una lengua materna diferente y los centros escolares de tres zonas geográficas europeas: República Checa, Italia y España. Responde a tres preguntas de investigación: (1) ¿Qué servicios ofrecen las organizaciones sin ánimo de lucro a los profesores? (2) ¿Cómo ven las organizaciones no lucrativas la cooperación actual? (3) ¿Conocen los profesores la existencia de organizaciones sin ánimo de lucro en este ámbito y están interesados en dicha cooperación? Se emplea un enfoque de métodos mixtos, aplicando un cuestionario a 34 organizaciones sin ánimo de lucro (9 chec…
Isocurvature Constraints on Portal Couplings
2016
We consider portal models which are ultraweakly coupled with the Standard Model, and confront them with observational constraints on dark matter abundance and isocurvature perturbations. We assume the hidden sector to contain a real singlet scalar $s$ and a sterile neutrino $\psi$ coupled to $s$ via a pseudoscalar Yukawa term. During inflation, a primordial condensate consisting of the singlet scalar $s$ is generated, and its contribution to the isocurvature perturbations is imprinted onto the dark matter abundance. We compute the total dark matter abundance including the contributions from condensate decay and nonthermal production from the Standard Model sector. We then use the Planck lim…
Global Food Prices and Domestic Inflation: Some Cross-Country Evidence
2015
We study the impact of global food price shocks on domestic inflation in a large group of countries. For advanced economies, a 10% increase in global food inflation raises domestic inflation by about 0.5 percentage point after a year; however, the impact has declined over time and become less persistent. The global food price shocks of the 2000s had a much bigger impact on domestic inflation in emerging and developing economies than in advanced economies. This could reflect the smaller share of food in the consumption baskets in advanced economies. We also provide evidence that inflation expectations are more anchored in advanced than in emerging economies, which could also explain the smal…
How Parallel Markets Fueled Chronic Shortage in the Soviet Official Sector
1999
The paper presents a disequilibrium model of a pre-transition centrally planned economy, with explicit description of labour supply to the official sector, as well as illegal economic activities. Under weak assumptions, raising official prices for deficit goods leads to even higher inflation in the shadow sector and increases the labour supply to the official sector. However, aggregate supply does not grow as much as income, and (flow) excess demand in the official sector goes up, while excess demand in the aggregate market remains positive. Simulation results suggest that our assumptions and conclusions are consistent with estimates of monetary overhang obtained (in a different way) by oth…
Applying system dynamics to foster organizational change, accountability and performance in the public sector: A case-based Italian perspective
2010
The goal of this paper is to discuss the role System Dynamics (SD) can play to enhance performance improvement in the public sector. It is remarked how SD can help decision makers to properly perceive the boundaries of the relevant system underlying observed phenomena. To this end, three real cases are analysed to show how SD can facilitate a better understanding of the relationships between the political and the organisational system in the public sector, and how to promptly attain efficiency and improve outcome, given the constraints that the institutional and political systems constitute. The goal of this paper is to discuss the role System Dynamics (SD) can play to enhance performance i…
Diverging approaches to benefits realization from public ICT investments
2013
PurposeThe purpose of this paper is to explore practical methods for benefits realisation, with the intention of investigating if they are variance of a theme or rather can be classified as different approaches.Design/methodology/approachBased on a document study of Norwegian methods‐in‐use, this study uses an analytical comparison following an assimilation‐accommodation procedure to categorize the chosen methods as instances of approaches to benefits realisation.FindingsThis study documents the emergence of several methods from practice in the last half decade. This analysis suggests the existence of three distinct approaches to benefits realisation and defines these according to their cen…
Key Information Systems Management Issues in Estonia for the 2000s and A Comparative Analysis
2006
AbstractThis study reports key information system (IS) management issues in Estonia, for a second time since 1993. The study enlists the views of knowledgeable practitioners from both the information technology (IT) and non-IT (business managers) fields. The primary objective was to compare and contrast the findings in the previous study with the present effort. Other secondary objectives included investigating the views across professional classifications and sectors. Further, a comparison between Estonia (an emerging economy) and Norway (a developed country) was made. The findings of the study indicate the following: 1) the past decade has produced salient changes in the ranking of key IS…
Improving performance and fostering accountability in the public sector through system dynamics modelling: From an ‘external’ to an ‘internal’ perspe…
2010
This paper aims to outline the benefits justifying a tailored approach to System Dynamics (SD) modelling in the public sector, to improve performance and foster decision makers' accountability. The need of combining an ‘internal’ with an ‘external’ perspective (in respect to decision makers) in developing SD models is claimed. Different levels of intervention (i.e. macro, micro and meso) are discussed. Two case studies are analysed. The first one demonstrates how a dynamic resource-based view (DRBV) can support an analysis of the impact of back and front office units on a public sector organization's performance drivers. The second case shows how SD modelling based on a DRBV can also be app…
Conflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at a University of Applied Sciences
2013
Stakeholder theory (SHT) emphasizes that different stakeholders and their interests need to be identified and addressed to maximize firm performance. This emphasis can make the design of performance measurement systems (PMS) challenging because the interests of stakeholders are often in conflict. Based on previous research and using stakeholder and resource dependency theories, we develop a theoretical model suggesting that resource dependency acts as a “filter” in selecting which of the PMS design measures are emphasized for decision making. We find various conflicting interests between stakeholders in our case organization (a unit of University of Applied Sciences in Finland) that affecte…