Este trabalho tem como objetivo sistematizar a teoria monetária e financeira de Marx, com enfoque em sua concepção acerca do sistema de crédito, dos ciclos industriais e da Lei Bancária de 1844, tida aqui como exemplo de institucionalidade financeira. Esses elementos da teoria de Marx se encontram em trechos dispersos ao longo de sua obra, sendo necessário um esforço de sistematização para facilitar a sua compreensão e o debate acerca dos mesmos. O que o trabalho revela é que, para Marx, a categoria dinheiro é uma categoria complexa, sendo necessário compreender suas múltiplas determinações, partindo dos elementos abstratos mais simples para derivar os mais complexos. Buscamos discutir essas determinações apresentando o dinheiro na circulação simples como forma da mercadoria, o dinheiro enquanto forma do capital, o capital-dinheiro enquanto mercadoria na forma de capital de empréstimo e o sistema de crédito em geral. Demonstramos como, na teoria de Marx, todos esses determinantes são necessários para compreender a totalidade da categoria dinheiro no modo de produção capitalista. A partir da descrição do sistema de crédito, sistematizamos a teoria de Marx dos ciclos industriais, em que o crédito impulsiona a produção capitalista a períodos sucessivos de estagnação, estabilidade, prosperidade, especulação e superprodução, e crise. Portanto, trata-se de uma teoria de crises endógenas impulsionadas pelo crédito e que tem como resultado periódico superprodução e pânico financeiro. Por fim, apresentamos a descrição de Marx sobre a Lei Bancária de 1844, que só pode ser compreendida a partir do embasamento teórico do Currency Principle e dos interesses dos banqueiros que dela se beneficiam. Nessa descrição, fica claro que, embora a crise seja inevitável para Marx por ser resultado estrutural do processo de produção capitalista, a institucionalidade financeira apresenta uma eficácia própria, sendo capaz de alterar os resultados econômicos durante a crise, embora esteja sempre circunscrita a uma dinâmica estrutural determinada. / This paper aims to systematize the monetary and financial theory of Marx, focusing on his conception of the credit system, the industrial cycles and the Bank Charter Act 1844, taken here as an example of financial institutionality. These elements of Marx's theory are in passages scattered throughout his work, and a systematic effort is needed to facilitate their understanding and the theoretical debate about them. What the study reveals is that, for Marx, money category is a complex category, being necessary to understand its multiple determinations, starting from the simplest abstract elements to derive the more complex ones. We discuss these determinations presenting money in simple circulation as a form of commodity, money as a form of capital, money-capital as a commodity in the form of loan capital, and the credit system in general. We demonstrate how, in Marx's theory, all these determinants are needed to understand the totality of the money category in a capitalist mode of production. From the credit system description, we systematize Marx’s theory of industrial cycles, in which the credit drives the capitalist production to successive periods of stagnation, stability, prosperity, speculation and overproduction, and crisis. Therefore, it is a theory of endogenous crisis driven by credit and that results in periodic overproduction and financial panic. Finally, we present the description of Marx on the Bank Charter Act 1844, which can only be understood from the theoretical basis of the Currency Principle and from the interests of the bankers who benefit from it. In this description, it is clear that, while crisis is inevitable for Marx for being a structural result of the capitalist production process, the financial institutionality has its own effectiveness, being able to change the economic results during the crisis, although it is always limited to a certain structural dynamic.

O objetivo deste estudo consistiu-se em analisar os fatores influentes no comportamento de compra industrial, na situação de decisão de crédito bancário em pequenas empresas. Para tanto, foram entregues questionários a doze empresas da indústria gráfica, selecionadas pelo número de empregados (de 20 a 100 - pequenas indústrias, segundo o critério do IBGE), localizadas no Distrito Federal e associadas ao sindicato da categoria. De acordo com resultados obtidos por meio do levantamento de campo, as conclusões desta pesquisa puderam ser exploradas tendo-se como base três pontos principais: a) os resultados relativos aos fatores influentes no comportamento do consumidor industrial, tais como os referentes a importância da localização geográfica do fornecedor, dos seus recursos tecnológicos e da redução, pelos compradores, dos riscos percebidos nas decisões de compras, dentre outros que mostraram-se condizentes com as pressuposições do modelo de comportamento do mercado industrial adotado; b) a discussão relativa à situação de decisão de crédito bancário, baseado na literatura pesquisada. De acordo com os resultados, puderam-se detalhar os aspectos relativos aos atributos dos bancos e do crédito, destacando-se, dentre outros, a importância da imagem da instituição financeira, da qualidade do gerente de contas e do custo dos empréstimos e financiamentos; c) as especificidades da pequena empresa, que puderam ser visualizadas nos resultados da pesquisa de campo como, por exemplo, a estratégia intuitiva e pouco formalizada, a situação extra-organizacional incontrolável e a racionalidade político-econômico-familiar do pequeno empresário. / The objective of this study was to analyze the factors that can be able to influence the industrial buying behavior vis-à-vis the credit decision process in small enterprises. In order to achieve the objective, we delivered questionnaires to twelve enterprises located at the printing industry. These twelve enterprises were selected taking in consideration the number of employees from de IBGE criteria (20 to 100 employees are considered small enterprises). All of them are located in Brasília Region (Distrito Federal) and are members of the sector syndicate. According to the survey results, the conclusions of this research can be considered taking in consideration three main points: a) results related to factors that induce the behavior of industrial consumer. In this context, some results such as the importance of geographical localization and its technological resources and the importance of buyers\' perception about decreasing in risks when facing buying decision, among others results, were realized in agreement with the presuppositions of the industrial market behavior model; b) the discussion related to the situation of banking credit decision, based in the literature researched and, according to the results, we could describe, in detail, the aspects related to the attributes of banks and credit. In addition, we can emphasize the importance of financial institutions image, the quality of bank account manager and the cost of loans; c) the small enterprises features could be shown in the survey results, for example: the strategies are intuitive and non-formal; the extra-organizational factors are uncontrollable and the business rationality follows the feeling of the small entrepreneur, among other elements.

No description available.

Esta pesquisa procura situar a análise do sistema de crédito na apresentação categorial de O Capital de Karl Marx para, a partir daí, problematizar alguns aspectos da crítica marxiana à sociedade baseada no valor. O primeiro deles diz respeito às dificuldades surgidas na explicação da reprodução ampliada do capital social total com a abstração do Estado no curso de toda análise ali efetuada, rebaixado ao detalhe da condição de faux frais da produção capitalista. Tal rebaixamento é questionado então a partir dos problemas derivados da aceitação acrítica, por parte de Marx, do conceito smithiano de trabalho \"improdutivo\". Com isto, retoma-se a crítica de Rosa Luxemburgo como forma de sugerir uma proposta para a resolução daquelas dificuldades a partir da reinserção do aparato estatal militarizado e das dívidas públicas nacionais, formadas por acumulação de capital fictício, na dinâmica de reprodução permanente dos pressupostos da acumulação primitiva como condição necessária da autoreprodução do valor. Tal inserção, finalmente, permite vislumbrar novos patamares críticos em relação aos supostamente necessários \"benefícios civilizatórios\" da modernização. / This research intents to situate credit system analysis in Karl Marx\'s Capital conceptual presentation and, therefore, discusses some questions about Marxian critical aspects of \"value based society\". First of them concerns difficulties that appears with the abstraction of the State in the total social capital amplified reproduction analysis. Marx would have reduce the State to the condition of faux frais of the capitalistic production in the course of his analysis. In my opinion, such consideration about the role of the State came since the issues from an uncritical acceptation by Marx of the smithian concept of \"unproductive\" labor. Therefore, we recover, necessarily, to the Rosa Luxemburg\'s critics to proposal an answer in face of these troubles inserting military state apparatu\'s and its public national debts. They would have been made up of fictitious capital accumulation, through the permanent reproduction dynamics of the presuppositions of the previous accumulation\'s as a necessary condition of the value\'s self reproduction. This reintroduction, at last, allows discern a new critical horizon about civilizatory \"necessary by suppose\" benefits of the modernization process.

Esta pesquisa procura situar a análise do sistema de crédito na apresentação categorial de O Capital de Karl Marx para, a partir daí, problematizar alguns aspectos da crítica marxiana à sociedade baseada no valor. O primeiro deles diz respeito às dificuldades surgidas na explicação da reprodução ampliada do capital social total com a abstração do Estado no curso de toda análise ali efetuada, rebaixado ao detalhe da condição de faux frais da produção capitalista. Tal rebaixamento é questionado então a partir dos problemas derivados da aceitação acrítica, por parte de Marx, do conceito smithiano de trabalho \"improdutivo\". Com isto, retoma-se a crítica de Rosa Luxemburgo como forma de sugerir uma proposta para a resolução daquelas dificuldades a partir da reinserção do aparato estatal militarizado e das dívidas públicas nacionais, formadas por acumulação de capital fictício, na dinâmica de reprodução permanente dos pressupostos da acumulação primitiva como condição necessária da autoreprodução do valor. Tal inserção, finalmente, permite vislumbrar novos patamares críticos em relação aos supostamente necessários \"benefícios civilizatórios\" da modernização. / This research intents to situate credit system analysis in Karl Marx\'s Capital conceptual presentation and, therefore, discusses some questions about Marxian critical aspects of \"value based society\". First of them concerns difficulties that appears with the abstraction of the State in the total social capital amplified reproduction analysis. Marx would have reduce the State to the condition of faux frais of the capitalistic production in the course of his analysis. In my opinion, such consideration about the role of the State came since the issues from an uncritical acceptation by Marx of the smithian concept of \"unproductive\" labor. Therefore, we recover, necessarily, to the Rosa Luxemburg\'s critics to proposal an answer in face of these troubles inserting military state apparatu\'s and its public national debts. They would have been made up of fictitious capital accumulation, through the permanent reproduction dynamics of the presuppositions of the previous accumulation\'s as a necessary condition of the value\'s self reproduction. This reintroduction, at last, allows discern a new critical horizon about civilizatory \"necessary by suppose\" benefits of the modernization process.

Climate change is an enormous challenge which, if not addressed will have detrimental impacts across the globe. This problem is largely produced by human behaviour. Therefore, strategies aimed at influencing behaviour are necessary in addressing this issue. Governments are currently utilising informational campaigns, rewards, penalties, nudging and structural changes to influence pro-environmental behaviour. Although these methods are creating change, it is far from sufficient to address the massive and urgent issue of climate change. Therefore, alternative strategies should be considered. As such, this thesis aims to explore the effectiveness and the extent to which the Social Credit System, as it is being developed in China, can be considered an alternative strategy for producing pro-environmental behaviour. A framework to analyse and describe the SCS was developed by executing a literature review of key environmental behaviour models and intervention strategies aimed at producing pro-environmental behaviour. It concludes that the Social Credit System utilises a variety of methods similar to the behaviour models and interventions reviewed in this thesis, especially as far as rewards and punishments are concerned. However, surveillance stands out as a distinct means of intervention that is not utilised outside China to produce pro-environmental behaviour. The discussion suggests that this aspect of the system might be effective in contributing to address the challenge of climate change due to its coercive nature.

This diploma thesis deals with a topic of continuing professional development of nurses in the Czech Republic. The text is divided into two mutually connected dimensions. The first one focuses on a nurse as a stakeholder with certain motivations, strategies, and attitudes. The second dimension discusses the existing system of continuing professional development for nurses in terms of its implementation, form, as well as dysfunctional elements, and future challenges. The thesis shows a connection between the above dimensions. The formalised system of continuing professional development is supposed to affect nursing profession. At the same time, nurses are expected to be involved in the decision-making process. These assumptions are faced with the reality in the thesis. A qualitative study among nurses and experts leads to a conclusion that the current system does not fulfil nurses' both professional (in terms of quality and relevance of the education provided) and personal (financial and time burden) needs. Thus it hardly achieves its original goals. Should the system be changed, the nurses must engage in the decision-making process, which they currently do not. The continuing professional development might serve as one of the solutions to the insufficient political participation of nurses. Despite...

我國所得稅法自民國八十七年一月一日開始實施兩稅合一制度。這原本是政府一項消除重複課稅的美意，但是仍受到多方批評。其爭議點就在於「未分配盈餘加徵百分之十營利事業所得稅」這項配套措施的實施。許多專家學者認為，對企業的未分配盈餘課稅，不利於企業內部資金的累積，進而影響其創新活動的投入與產出。而財政部卻持有不同的看法。 基於上述爭議，本研究以迴歸模式探討「未分盈餘加徵百分之十營利事業所得稅」制度的實施，對企業創新活動的影響。經實證結果發現： 1.對企業未分配盈餘加徵10%營利事業所得稅，確實會影響企業資本形成，降低其創新活動。因此，為求稅制良善，促進國家經濟發展，政府對於稅制之設計應謹慎為之。 2.以高科技產業和傳統產業比較，高科技產業由於兩稅合一未分配盈餘加徵10%營利事業所得稅制度的實施，其創新活動較制度實施前縮減，且縮減程度明顯大於傳統產業。此結果顯示，高科技產業顯然可謂新稅制下的最大受害者。因此，對高科技產業之未分配盈餘加以課稅，無疑是形成其創新活動的絆腳石、增加其營運上的風險。政府對此情況，應予正視。 3.以融資受限公司和融資未受限公司比較，兩稅合一之未分配盈餘加徵10%營利事業所得稅制度對融資受限公司之影響不大。經分析樣本特性，發現融資受限公司的獲利能力較差，因此租稅課徵對於其所造成的影響較低。因此可推論，獲利能力差之融資受限公司的創新活動受到非租稅因素的影響比租稅因素來得大。 關鍵字：未分配盈餘加徵百分之十營利事業所得稅，兩稅合一，創新活動 / In response to the public concern, Taiwan has adopted the imputation tax credit system since January 1st, 1998. Although the new tax reform can eliminate double taxation, the implementation of additional 10% surtax on undistributed surplus earnings has engendered lots of comments. Based on the disputations resulted from the new tax system, we conduct an empirical research analyzing the impacts of the implementation of additional 10% surtax on undistributed surplus earnings on the enterprises’ innovation. The empirical results in this research can be summarized as follows: 1. Imposing 10% surtax on corporate undistributed surplus earnings has adverse effect on capital accumulation, in turn leading to reduction in incentive of enterprises to conduct innovative activities. 2. Compared to the traditional industry, adverse effect of this new system is more profound for firms in the high-tech industry. The results indicate that high-tech industry is the major victim under the new tax reform. Therefore, imposing additional 10% surtax on high-tech industry will be an obstacle to enterprises’ growth and increase its operating risks. 3. Compared to unconstrained firms, we find out that the new tax system have less effects on constrained firms. Owing to considering the poor profitability, we can infer that non-tax factors have greater influence on the innovation of constrained firms relative to tax factors. Key words: additional 10% surtax on undistributed surplus earnings, the imputation tax credit system, innovation

Particular parts of the project 'Uniform Education System for Expert Activities' are listed and described in this dissertation. Legal approaches to the issue of expert activities in selected European countries were mapped on the basis of researches. The fact that the current legal regulation of expert activities in the Czech Republic does not include the obligation of the lifelong learning of experts, does not specify the ways and forms of verifying of qualification requirements before appointing to the office, and also does not provide for the further educating after the registering on the list of experts, is seen as a problematic situation. The suggested system is divided in two basic parts: before registering the expert on the list of experts, focusing on the qualification requirements and the way of their verification by administrative authorities, and after appointing to the office and registering to the central list of experts, focusing on lifelong learning during the whole time of practising of the profession, as well as on the form and content. Some basic methods of sociological survey (especially introductory seminars and questionnaire surveys) were used as the information source. These dates were evaluated and applicable conclusions were compiled and integrated into in more detail described components parts of the suggested education system, in which also the already existing training courses and workshops were taken in consideration. For the purpose of regular verifying of expert's professional qualification, a credit system was developed, as well as the periodicity of verifying of the expert's professional qualification and the form of record keeping in the Index of Expert's Professionalism.

Die Dissertation untersucht am Beispiel des Volkskommissariates für Außenhandel die Entstehung der frühen Sowjetbürokratie und analysiert administrative und politische Prozesse, die der Herausbildung des Stalinismus vorangingen. Gegenstand der Untersuchung sind die Probleme des staatlich organisierten Außenhandels sowie die Schwierigkeiten bei der Anknüpfung von Handelsbeziehungen zu den kapitalistischen Staaten in der Zeit nach der Revolution. Außenpolitische Faktoren und weltwirtschaftliche Voraussetzungen werden in diesem Zusammenhang ebenso berücksichtigt wie die zum Teil widersprüchlichen Interessen des sowjetischen Außenhandels einerseits und der sowjetschen Diplomatie anderseits. Im Mittelpunkt steht die Frage nach dem Verhältnis zwischen Parteiapparat und Regierungsbürokratie sowie die Rolle der Volkskommissariate im politischen Entscheidungsprozeß. Die Verfasserin konzentriert sich in diesem Zusammenhang auf drei Themenkomplexe: die Kaderpolitik der KPR(b) gegenüber dem Volkskommissariat für Außenhandel, den organisatorischen Wandel in dieser Behörde während der Neuen Ökonomischen Politik sowie das Zusammenspiel einzelner Partei- und Wirtschaftsbehörden bei der Entscheidung konkreter handelspolitischer Fragen. / This dissertation examines the People´s Comissariat of Foreign Trade as an example of the development of early Soviet bureaucracy and analyses administrative and political processes, proceeding the rise of stalinism. The study deals with the problems of centrally planned foreign trade and the difficulties of establishing trading connections to the capitalistic states in the post-revolutionary period. In this context international factors and conditions, dictated by world economy, are considered as well as the contradictory interests of Soviet foreign trade on one hand and soviet diplomacy on the other hand. The focus is set on decision-making concerning the relationship between party apparatus and the People´s Comissariats. In this context the author concentrates on three aspects: the influence of CK´s Policy of Cadre selection on People´s Comissariat of Foreign Trade, the organizational change in this institution during the New Economic Policy and the cooperation between the various economic and party institutions, concerning the decision on concrete questions of foreign trade.