Search results for "reform"

Considerations regarding the Romanian fiscal and budgetary reform in accordance with the E.U. requirements

2006

The paper starts with the role of the Romanian fiscal and budgetary reform in the development and economical growth and has as purpose to emphasize the essential problems: the harmonization and fiscal coordination from the E.U. perspective; the Romanian fiscal and budgetary perspectives for period 2007-2009.

El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma

2007

The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and therefore the General Accounting Plan, which will have a bearing on the relatively recently approved adaptation of accounting to the cooperative sector in the form of Order 3614 / 2003 issued by the Ministry of Economy on 16 December. From the economic, financial and accounting point of view it can be seen that there are discrepancies in the criteria of the laws governing cooperatives, which in some c…

Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional

2003

In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and s…

A distributed leadership perspective on the Finnish curriculum reform 2014

2018

Bridging curriculum research with educational leadership, we examined the 2014 Finnish curriculum reform compilation and enactment process through the lens of distributed leadership.As a tool for t...

Teologiczny postkalwinizm

2018

Artykuł ukazuje kilka teorii ilustrujących wpływ Jana Kalwina na teologiczne dziedzictwo jego nauki. Wylicza cztery płaszczyzny widocznych wpływów. Związane są one z rozwojem ortodoksji reformowanej, purytanizmu, neoortodoksji oraz teologii wyzwolenia.

Kunnon kansalaisen kasvatus : kansalaiskasvatuksen käsite, tavoitteet ja menetelmät Friedrich Wilhelm Foersterin (1869-1966) ja Georg Kerschensteiner…

2004

Prefiguraatiosta ja yhteiskunnallisen muutoksen strategioista

2019

Anarkistien keinot ja päämäärät : tutkimus suomalaisesta anarkistiliikkeestä 2010-luvun alussa / Mari Kuukkanen. Helsinki : Helsingin yliopisto, Valtiotieteellinen tiedekunta, 2018. Helsinki : Unigrafia.

Panama and the WTO: new constitutionalism of trade policy and global tax governance

2017

"Corrigendum" in Review of International Political Economy, 24(4), p. 738 (DOI: 10.1080/09692290.2017.1332547). Tax havens and tax flight have lately received increasing attention, while interest toward multilateral trade policies has somewhat diminished. We argue that more attention needs to be paid exactly to the interrelations between trade and tax policies. Drawing from two case studies on Panama's trade disputes, we show how World Trade Organization (WTO) rules can be used both to resist attempts to sanction secrecy structures and to promote measures against tax flight. The theory of new constitutionalism can help to explain how trade treaties can 'lock in' tax policies. However, our c…

Vocational teachers in the face of major educational reform: Individual ways of negotiating professional identities.

2009

This paper examines how vocational teachers negotiate their professional identity in the context of a major externally imposed curriculum reform. The focus is on the teachers' orientations towards the reform in its initial stage. Sixteen Finnish vocational teachers were interviewed using open-ended narrative interviews. The data were analysed in accordance with data-driven qualitative analysis methods. From the teachers' accounts, three main orientations towards the reform were identified: a resistant orientation, an inconsistent orientation and an approving orientation, each based on the teachers' individual self-positioning towards the reform. Each orientation is illustrated using two nar…

Krytyka gimnazjów w piśmiennictwie polskim

2017

Teza. Artykuł zakłada, że krytyka pełni ważną rolę w kreowaniu wartości edukacyjnych na potrzeby szkolnictwa średniego szczebla. Zarówno pozytywne, jak i negatywne poglądy, wyrażone w odpowiedniej formie, mają wpływ na doskonalenie pracy, organizacji i zarządzania gimnazjów. Warto zatem przyjrzeć się, w jaki sposób wykorzystuje się je do oceny tego typu szkół w polskim piśmiennictwie. Omówione koncepcje. Artykuł prezentuje pewne spektrum zagadnień związanych z krytyką gimnazjów obecną we współczesnym piśmiennictwie, ze szczególnym uwzględnieniem publicystyki prasowej, internetowej, radiowej i telewizyjnej. Próbuje także odpowiedzieć na pytanie o założenia reformy ustroju szkolnego z 1999 r.…