Das Konzept des Doing Gender geht auf Garfinkels ethnomethodologische Untersuchung der sozialen Konstruktion der Zwei-Geschlechtlichkeit zurück. Die unterschiedlichen Konzeptionen des Doing Gender variieren mit der Interpretation der Omnirelevanz-Annahme und des Garfinkelschen Accountability-Konzepts; ihnen gemein ist, Geschlecht nicht als natürliches oder erworbenes Personenmerkmal zu sehen, sondern als durch Zuschreibung oder mittels sozialer Interaktion hervorgebrachtes.

Harold Garfinkel untersuchte in seiner ethnomethodologischen Studie über Agnes, die er 1967 im Prozess der Geschlechtsumwandlung begleitete, die Praktiken der alltäglichen, interaktiven Produktion des Geschlechts. Das hieraus entstandene Konzept des Doing Gender erkennt Geschlecht nicht als natürlichen Zustand, sondern als in sozialer Interaktion hervorgebrachtes Personenmerkmal.

This thesis deals with the liquidation of legal persons. It deals with the demands of the liquidator to enter into liquidation. It describes the registration requirements, accounting and tax obligations. The output is an example of completing the processing of tax return.

Inledning: Arbetsintegrerande sociala företag (ASF) fyller många betydelsefulla samhällsfunktioner och deras insatser bidrar till samhällsekonomisk nytta, som dessvärre inte inräknas i det traditionella bokslutet. Det interna bokslutet hos företaget kan visa förlust medan samhället gör en ekonomisk vinst till följd av dess existens. Genom socioekonomiska bokslut kan den samhällsekonomiska nyttan värderas i monetära termer. Syfte: Syftet med vår studie är att genom ett socioekonomiskt bokslut skapa förståelse om hur arbetsintegrerande sociala företag bidrar med samhällsekonomisk nytta samt identifiera vilka externa aktörer som påverkas av dessa, för att slutligen undersöka vilka av de identifierade aktörerna som påverkas minst/mest ekonomiskt av arbetsintegrerande sociala företag. Metod: Denna kvalitativa fallstudie har utförts med en abduktiv forskningsansats. För att upprätta det socioekonomiska bokslutet samt uppfylla studiens syfte har vi genomfört 18 semistrukturerade intervjuer med personer från ett arbetsintegrerande socialt företag. Slutsats: Studiens resultat visar att arbetsintegrerande sociala företag bidrar med samhällsekonomisk nytta genom minskad kontakt med myndigheter, minskad vårdkonsumtion samt upphörande/minskade bidrag, då människor i utanförskap integreras i arbete. De externa aktörer som identifierades var landsting, kommun, Arbetsförmedlingen samt Försäkringskassan. Den aktör som gynnades mest ur ett ekonomiskt perspektiv var landstinget respektive Arbetsförmedlingen som gynnades minst. / Introduction: Work integration social enterprises (WISE) fulfill many important social functions and their efforts contribute to socio-economic benefits, which unfortunately are not included in the traditional final accounts. The internal final accounts of the company can show loss while society makes a financial profit as a result of its existence. The socio-economic benefits can be valued in monetary terms through socio-economic accounts. Purpose: The purpose of our study is to investigate, through a socio-economic account, how WISE contribute with socio-economic benefits and also identify which external actors are affected by them, in order to finally examine which of the identified actors are least/most economically affected by work integration social enterprises.  Method: This qualitative case study has been conducted with an abductive research approach. In order to establish the socio-economic account and to fulfill the purpose of the study, have 18 semi-structured interviews with people from a WISE been conducted. Result: The study’s results show that work integration social enterprises contribute to socio-economic benefits through reduced contact with authorities, reduced healthcare consumption and cessation/reduction of contributions, as peole in exclusion are integrated into work. The identified external actors were county councils, municipalities, the employment service and the Swedish social insurance agency. The actor who benefited the most from an economic perspective was the county council. The employment service benefited the least.

Made available in DSpace on 2016-04-26T20:28:11Z (GMT). No. of bitstreams: 1 Marcia Pelegrini.pdf: 1004190 bytes, checksum: 26daaa45de58a2c587839433123a8662 (MD5) Previous issue date: 2008-10-31 / The present paper s objective is to analyse sanction competence given by constituent legislator to Court of Accounts as its function as controller. The legal dispositive analyses consubstantiated with VIII point, article 71 of Federal Constitution, resulted on observation that the mentioned punitive competence finds boundaries consubstantiated on the bills irregularities aspects and expenses illegalities, such points must orient the infraconstitutional legislator on illicit conducts determination and controlling organ on sanction application, in a way which some infractions prior in Federal Law 8.443/ 92 are in disagreement with the constitutional orientation. It is also approached on the aspect related to sanction legal nature applied by Court of Accounts, although it is of administrative nature, comes from his control function. The sanctioned norms named by the doctrine as open and elastic can be allowed, when the censored conduct discretion and respective sanction can make feasible the advance science of the individual, because such norms, themselves, cannot remove the incidence of typicity s principle. Besides that, the existence of the sanction norms linked by generic clauses leads to comprehension of regulament must be taken as relevant instruments to accomplish the mission of, without innovation, describe in a detailed way on conducts generically foresight in the law as illicit, even though in a exhaustive way, but through the exemplar roll to orient the individuals and limit the action of the norm applicant, as well as similar situations. The sanction appliance will only be validated if realised through legal procedures that assures the opportunity of defence in its plenitude, through clause observance of the due process of law and its resulting principles, situation in which some of Penal Law s own principles will be incided. At last, the cited procedure must be subjected to a reasonable deadline, analogically inciding, faced with Court of Accounts Organic s Law silence, the punitive pretension prescription deadline established by Federal Law 9.873/ 99 / O presente trabalho tem por objetivo analisar a competência sancionatória conferida pelo legislador constituinte ao Tribunal de Contas da União, no exercício da função de controle. A análise do inciso VIII do artigo 71 da Constituição Federal resultou na constatação de que a referida competência punitiva encontra limites consubstanciados nos aspectos da irregularidade de contas e ilegalidade de despesas, vetores estes que devem orientar o legislador infraconstitucional na determinação das condutas ilícitas, e o órgão controlador na aplicação das sanções, de forma que algumas infrações previstas na Lei Federal nº 8.443/92 estão em desacordo com a orientação constitucional. Aborda-se também o aspecto relacionado à natureza jurídica da sanção aplicada pela Corte de Contas, que embora seja de natureza administrativa, decorre do exercício da função de controle. Assim, conquanto o legislador deva adotar cautelas para não criar situações de conflito na aplicação das mesmas sanções cujas competências estejam conferidas a autoridades integrantes dos órgãos controlados, os influxos decorrentes da função fiscalizatória afastam a caracterização do bis in idem não tolerado pelo direito pátrio, diante das diferentes áreas de atuação. As normas sancionadoras denominadas pela doutrina de abertas ou elásticas podem ser admitidas, quando a descrição das condutas censuradas e das respectivas sanções possa viabilizar a antecipada ciência dos indivíduos, porque tais normas, por si sós, não afastam a incidência do princípio da tipicidade. Além disso, a existência de normas sancionatórias veiculadas por cláusulas genéricas leva ao entendimento de que os regulamentos devem ser tidos como instrumentos relevantes para cumprimento da missão de, sem inovar, descrever de forma mais detalhada as condutas genericamente previstas na lei como ilícitas, ainda que não o façam de forma exaustiva, mas exemplificativa a orientar os indivíduos e limitar o âmbito de atuação do aplicador da norma, inclusive acerca de situações assemelhadas. A aplicação da sanção só será válida se realizada por meio de procedimento legal que assegure a oportunidade de defesa em sua plenitude, mediante a observância da clausula do devido processo legal e dos princípios dela decorrentes, situação em que incidirão alguns princípios próprios do direito penal. Por fim, referido procedimento deve se sujeitar a um prazo razoável de duração, incidindo analogicamente, diante do silêncio da Lei Orgânica do Tribunal de Contas da União, o prazo prescricional da pretensão punitiva estabelecido na Lei Federal nº 9.873/99

Made available in DSpace on 2016-04-04T18:22:09Z (GMT). No. of bitstreams: 1 Jessica de Almeida Polito.pdf: 4525548 bytes, checksum: ba3c67e377a1dd12d01f77b58db1689d (MD5) Previous issue date: 2013-12-16 / This paper makes a historical analysis about the formation and restructuring process of the eastern S?o Paulo State, from 17th to the 19th century, by the identification of some networks urban and social that were established because of the economic, political, administrative and technological relevant issues for that period. In this regard, we analyzed only the first two formed and founded nucleus on this region: Mogi Gua?u and Mogi Mirim , which were official connections for this network, frontier and contact zone between S?o Paulo s civilized territory the one known, mapped and where the catholic church made itself present and the sert?o (backcountry) - the territory far away from the sea or a little known area. We will show how the Mogis Binomial worked as a propellant epicenter of urbanity for the sert?o (backcountry) through the urban network that had gradually been forming and becoming larger and complex. The careful analysis to the official documents aiming to, through them, clarify the regional context of land and social disputes, ranking and land control, as well as the and sugarcane plantation impacts on the urban imaginary formation and the influences of each one of these items on the Mogis Urban Network. Therefore, this paper attempted to highlight the dialectical relation between the territory and urban layout, as well as alert for the fact that in the Colonial Brazil, there were also moments in which the control, supervision and land ranking weren t made only by the Catholic Church, sometimes it was possible for the Government and the Church to be responsible for the domain and ranking of these lands. Over collected data, we also relativized the information accounted by Foreign Travelers during the 19th century. We sought to demonstrate that a lot of Brazilian emblematic moments reflected in the Eastern S?o Paulo State, contrasting to the travelers view that the sert?o (backcountry) was an uninformed, unknown, lacking information area, and inhabited by rude and ignorant people . / Este trabalho faz uma an?lise hist?rica sobre o processo de forma??o e reestrutura??o do leste paulista, entre os s?culos XVII e XIX, a partir da identifica??o de algumas das redes urbanas e sociais que se estabeleceram em fun??o das quest?es econ?micas, pol?ticas, administrativas e tecnol?gicas pertinentes ao per?odo. Nesse sentido, detemonos ? an?lise dos dois primeiros n?cleos formados e fundados nessa regi?o: Mogi Gua?u e Mogi Mirim, os quais atuaram como conex?es oficializadas dessa rede, al?m de fronteira e zona de contato entre o territ?rio civilizado paulista aquele j? conhecido, mapeado e onde a Igreja se fazia presente e o sert?o a por??o de terra apartada do mar e pouco conhecida. Buscamos mostrar como o bin?mio das Mogis atuou como um epicentro propulsor de urbanidade para o referido sert?o atrav?s de tal rede urbana que se formou e se tornou gradativamente mais ampla e complexa. A an?lise atenta para as fontes documentais oficiais buscando, atrav?s delas, esclarecer o contexto regional de disputas territoriais e sociais, hierarquiza??o e fiscaliza??o do territ?rio, bem como os impactos da minera??o e da lavoura de cana de a??car na constru??o do imagin?rio urbano e as influ?ncias de cada um desses temas no pr?prio tecido urbano das Mogis. Dessa forma, esta pesquisa buscou ressaltar a rela??o dial?tica existente entre territ?rio e tecido urbano, bem como atentar para o fato de que no Brasil Colonial tamb?m houve momentos em que o controle, fiscaliza??o e hierarquiza??o do territ?rio n?o se deram unicamente em fun??o da atua??o da Igreja Cat?lica, sendo poss?vel Governo e Igreja correr paralelamente pelo dom?nio e hierarquiza??o dessas terras. Frente aos dados levantados, relativizamos tamb?m as informa??es contidas nos relatos elaborados pelos viajantes estrangeiros do s?culo XIX. Procuramos demonstrar que no leste paulista ocorreu os reflexos de v?rios momentos emblem?ticos para o Brasil e S?o Paulo, contrapondo-se ? vis?o desses viajantes de que o sert?o era uma ?rea desinformada, desconhecida, carente de informa??es e habitada por pessoas brutas e ignorantes .

Drug trade is a part of non-observed economy in the system of national accounts. Estimations of drug trade were made from demand side based on estimation of drug consumption. This needs estimations of drug users, which was possible to estimate from drug use prevalence in last year. Several surveys done in society were the data source. Other information from the surveys was information about frequency of drug use. Several research studies gave information about consumed drug quantity by one opportunity. Police and customs have a common database about drug seizures. The database is source for information about import and export of drugs, drug purities by production or import and by consumption or export. Police reports drug prices also. The physical indicators of the drug trade are recalculated by wholesale and retail prices into financial indicators, which are possible to record into system of national accounts.

世界各國人口結構持續改變，高齡化社會正逐漸成形，退休金制度的良窳已成為一國人口未來福利是否受到保障的最關鍵因素。各國政府勞退制度之改革最普遍的就是推動以「確定給付制」改為「確定提撥制」。我國勞工退休金政策亦於2005年7月正式實施勞工退休金新制，以「個人退休金專戶」為中心的「確定提撥制」逐漸取代「確定給付制」之勞退舊制。惟與其他國家最大不同是我國退休基金的管理與運用乃由政府統籌辦理，屬於集中管理模式；反觀先進國家勞工退休金其會員則可依個人風險承擔程度自由選擇投資不同類型退休基金，故自我國勞退新制實施以來，勞工是否傾向自行決定退休金運用方式就值得探討。然2008年金融海嘯發生，勞退基金首次發生虧損，勞工退休金開放自行選擇投資組合是否依然可行？ 本研究之研究方法包括文獻分析法，藉由世界主要國家退休金制度的變革，了解國際間對於勞工自行選擇退休金運用方式之概況與趨勢發展，並比較主要各國運用方式，發現目前國際間採用確定提撥制的國家已多數可由勞工自行選擇退休基金方案；另外採行問卷調查，針對全國總工會之勞工代表與幹部以問卷方式調查其對勞工退休基金運用的看法，發現大部分工會代表在金融海嘯前後均傾向選擇自選，而在教育程度與年齡等變項發現達到顯著性之水準。爰依本研究結論，建議勞工主管單位，應研擬逐步開放的方式推行，且儘速使勞工依個人風險承擔程度，自由選擇不同類型退休基金，並適時給予所需之教育訓練。 / The structure of the world population continues to change; an aging society is gradually taking shape. The virtue of the pension system has become the most critical factor in the future welfare of a country's population. The most of the world‘s governments labor pension system of reform is to promote the "defined benefit" to "defined contribution" system. The new labor pension policy in Taiwan was implemented in July 2005. The individual pension accounts "defined benefit" system was gradually replaced by "defined contribution". But the Taiwan's pension fund management belonging to the centralized management model; which was different with the other countries. On the other hand, other advanced countries, labor pension of its members can choose to invest in different types of pension funds according to personal risk degree of freedom. So the Taiwan’s labor whether the tendency to decide pension use since the implementation of the new labor fun system is worth exploring. In this study, literature analysis was used. We find the international workers to choose the pension use of profiles and the trends by reviewing change of the world's major national pension system. We also found that using defined contribution system in the world the pension fund program was chosen freely by the majority workers. In addition, by using the questionnaire survey of labor representatives and cadres of the China Federation of Trade Unions, we found that the majority of union representatives tend to select the optional before and after the financial tsunami. The level of education and age variables to reach a significant level. In accordance with these conclusions, we recommended that the labor unit in charge opening the way to implement should be developed gradually. To bear the degree of labor as soon as possible according to individual risk, freedom to choose different types of pension funds, and timely given the required training.

Η χρήση των Πληροφοριακών Συστημάτων συνεχώς αυξάνεται. Πλέον οι περισσότεροι οργανισμοί βασίζονται στην λειτουργία τους. Αχίλλειος πτέρνα αυτών είναι η ασφάλεια τους. Στη παρούσα μελέτη παρουσιάζονται τα βασικά θέματα που αφορούν την διαχείριση προσωπικών δεδομένων αναλύοντας την πολιτική ασφαλείας μιας εταιρείας του ελληνικού τραπεζικού τομέα . Αρχικά εντάσσεται η έννοια των Πληροφοριακών Συστημάτων. Ακολουθεί η έννοια της Πολιτικής Ασφάλειας στον ευρύτερο τομέα της Διαχείρισης της Ασφάλειας των Πληροφοριακών Συστημάτων καθώς και οι κατηγοριοποιήσεις των κινδύνων και των ζημιογόνων γεγονότων. Έπειτα προσδιορίζονται οι βασικές αρχές για την ανάπτυξη Πολιτικών Ασφάλειας των Πληροφοριακών Συστημάτων, διευκρινίζοντας το νομικό πλαίσιο προστασίας τραπεζικών δεδομένων και το απόρρητο τους. Η επόμενη ενότητα αφορά την εφαρμογή των Πολιτικών Ασφάλειας στο πλαίσιο της εταιρείας και καταγράφει τα απαραίτητα μέτρα για την επιτυχή και αποτελεσματική εφαρμογή τους. Ακολουθούν τα αποτελέσματα της μελέτης και οι προτάσεις για την βελτιστοποίηση της παρούσας κατάστασης και την αποφυγή μελλοντικών κινδύνων. / The use of Information Systems is constantly increasing. Now most of the organizations rely on them for their operation. Their vulnerable spot is their security. This study presents the main issues related to the management of personal data by analyzing the security policy of a company of Greek banking sector. Firstly, the concept of Information Systems is presented.Then a part of the concept of security policy in the broader field of Safety Management Information Systems and classifications of risks and loss events is presented. Afterwards identifying the key principles for the development of Rules of Security of Information Systems, specifying the legal framework for the protection of bank data and their privacy. The next section involves the implementation of security policies within the company and record the necessary steps for the successful and effective implementation. Then are the results of the study presented and recommendations for optimization of this situation and avoiding future risks.

金融海嘯後，台灣政府為刺激經濟成長，大規模舉債施行擴張性財政政策，導致債務餘額遽增，加上歐洲各國爆發債務危機後，各界對台灣公共債務餘額之關注持續增加。根據2012年底財政部公佈之資料顯示中央政府一年以上債務未償餘額已達到新台幣5兆0,116億元歷史新高，亦有報章媒體批露台灣公共債務餘額若加計軍公教人員退休金等「潛在負債」及國營事業負債後，政府債務高達21兆4,066億元。 台灣債務餘額確切數字究竟為何？各方說法不一。而國際間常用之國家債務標準又為何？實有進一步探討之必要。本文基於國際比較基礎觀點，擬以聯合國2008年公布之國民經濟會計制度（System of National Accounts 2008；SNA2008）為標準，試算台灣目前之「一般政府金融性負債（General government financial liabilities）」。 本研究將審計部公布之《中華民國100年度各級政府總決算審核報告》按SNA2008之「一般政府金融性負債」之定義進行改編，得出100年度台灣之「一般政府金融性負債」為7兆1,265億元、「一般政府金融性負債占GDP之比率」為52.12％，約略與OECD國家中之捷克（48.2％）、斯洛伐克（48.2％）及瑞典（49.4％）相當。若將台灣「一般政府金融性負債占GDP之比率」納入OECD之34個會員國中排序，台灣排於第12名；且台灣之比率52.09％與當年度歐盟15國平均比率95.56％及OECD各國平均比率103.5％相較仍屬較低，故若以國際比較觀點，台灣之公共債務狀況尚屬中上之狀態。 / After the financial crisis, the Taiwan government adopted expansionary fiscal policy to stimulate economic growth, leading dramatic increase in outstanding debt. According to information published by the Ministry of Finance, "the central government over one year outstanding debt " had reached a record high 5.11 trillion (Taiwan dollars) by the end of 2012. Some newspapers and media also disclosed that Taiwan public debt balance added "potential liabilities" and "liabilities of state-owned enterprises", government outstanding debt reached 21.40 trillion. From the perspective of the basis for cross-national comparisons, we will adopt "System of National Accounts 2008", published by the United Nations in 2009, as the standard to compile the "general government financial liabilities" of Taiwan. In this study, we use SNA2008 as the standard to adapt the "all levels of government final accounts audit report" published by the Ministry of Auditing, for the "general government financial liabilities". By the end of 2011, the "general government financial liability" was 7.12 trillion, and the "general government financial liabilities as a percentage of GDP" was 52.12%. In the same year, the ratio of EU was 95.56% and the ratio of OECD was 103.5%. From the perspective of the basis for cross-national comparisons, The financial situation of Taiwan was still in the good condition.