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41	Capital social em comunidades virtuais de aprendizagem / Capital social em comunidades virtuais de aprendizagem Bliska, Anita Vera 17 August 2007 (has links) O objetivo deste trabalho é propor um instrumento de medição de desempenho em Comunidades Virtuais de Aprendizagem (CVA). Para isso foram utilizadas as variáveis da teoria do capital social. Todo o trabalho está direcionado à construção de uma matriz composta pelas variáveis: (a) capital social estrutural, sob o enfoque econômico, aqui relacionado aos fatores de infra-estrutura tecnológica e utilização de ambientes virtuais, bem como às políticas de incentivo ao uso de recursos de Tecnologia da Informação; (b) capital social cognitivo, gerado por meio da criação da cultura virtual e (c) coesão social sob o enfoque ações coletivas, analisadas a partir da interação e colaboração entre seus participantes no tocante à promoção de tais ações. A pesquisa parte do pressuposto de que a geração de conhecimento em ambientes virtuais de aprendizagem está relacionada à alfabetização digital e à conseqüente utilização dos ambientes virtuais pelos participantes da comunidade em estudo. A metodologia está fundamentada na análise etnográfica do ambiente estudado, nas técnicas de coleta por meio de questionário, bem como na análise da construção de um discurso do sujeito coletivo. Uma visão estruturada dessas questões relativas ao desempenho de uma CVA está representada na Matriz do Capital Social resultante. Esta visão converge para os requisitos almejados nas análises de desempenho, ou seja para o estabelecimento de metas de gestão e a avaliação de seus resultados. / This paper has the objective of proposing a measuring tool for performances in Virtual Learning Communities (VLC). For this purpose, variables of the theory of social capital have been used. The whole work heads for the building of a matrix with the following variables: a) structural social capital under economic focus, here related to factors such as technological infra-structure and the use of virtual environments, as well as policies to encourage the use of resources of Information Technology (IT); b) cognitive social capital, generated through the creation of virtual culture, and c) social cohesion under the focus of social actions, analyzed from the point of view of the interaction and cooperation of their participants in respect to the promotion of such actions. The research starts from the presupposition that knowledge generation in virtual learning environments is related to digital literacy, and the use of virtual environments by the participants of the studied community is a consequence. The methodology is based on the ethnographic analysis of the environment under study, on the techniques of collecting data through questionnaires, as well as on the analysis of the construction of a discourse of a collective subject. A structured view of these questions related to the performance of a VLC is represented in the resulting Social Capital Matrix. This view converges to the requisites desired in the different performance analyses or, in other words, to the establishment of management goals and the assessment of their results. Ações Coletivas Capital Social Capital Social Cognitivo Capital Social Estrutural Coesão Social Cognitive Social Capital Matriz do Capital Social Social Actions Social Capital Matrix Social Cohesion Structural Social Capital Virtual Learning Communities (VLC)
42	Capital social em comunidades virtuais de aprendizagem / Capital social em comunidades virtuais de aprendizagem Anita Vera Bliska 17 August 2007 (has links) O objetivo deste trabalho é propor um instrumento de medição de desempenho em Comunidades Virtuais de Aprendizagem (CVA). Para isso foram utilizadas as variáveis da teoria do capital social. Todo o trabalho está direcionado à construção de uma matriz composta pelas variáveis: (a) capital social estrutural, sob o enfoque econômico, aqui relacionado aos fatores de infra-estrutura tecnológica e utilização de ambientes virtuais, bem como às políticas de incentivo ao uso de recursos de Tecnologia da Informação; (b) capital social cognitivo, gerado por meio da criação da cultura virtual e (c) coesão social sob o enfoque ações coletivas, analisadas a partir da interação e colaboração entre seus participantes no tocante à promoção de tais ações. A pesquisa parte do pressuposto de que a geração de conhecimento em ambientes virtuais de aprendizagem está relacionada à alfabetização digital e à conseqüente utilização dos ambientes virtuais pelos participantes da comunidade em estudo. A metodologia está fundamentada na análise etnográfica do ambiente estudado, nas técnicas de coleta por meio de questionário, bem como na análise da construção de um discurso do sujeito coletivo. Uma visão estruturada dessas questões relativas ao desempenho de uma CVA está representada na Matriz do Capital Social resultante. Esta visão converge para os requisitos almejados nas análises de desempenho, ou seja para o estabelecimento de metas de gestão e a avaliação de seus resultados. / This paper has the objective of proposing a measuring tool for performances in Virtual Learning Communities (VLC). For this purpose, variables of the theory of social capital have been used. The whole work heads for the building of a matrix with the following variables: a) structural social capital under economic focus, here related to factors such as technological infra-structure and the use of virtual environments, as well as policies to encourage the use of resources of Information Technology (IT); b) cognitive social capital, generated through the creation of virtual culture, and c) social cohesion under the focus of social actions, analyzed from the point of view of the interaction and cooperation of their participants in respect to the promotion of such actions. The research starts from the presupposition that knowledge generation in virtual learning environments is related to digital literacy, and the use of virtual environments by the participants of the studied community is a consequence. The methodology is based on the ethnographic analysis of the environment under study, on the techniques of collecting data through questionnaires, as well as on the analysis of the construction of a discourse of a collective subject. A structured view of these questions related to the performance of a VLC is represented in the resulting Social Capital Matrix. This view converges to the requisites desired in the different performance analyses or, in other words, to the establishment of management goals and the assessment of their results. Ações Coletivas Capital Social Capital Social Cognitivo Capital Social Estrutural Coesão Social Matriz do Capital Social Cognitive Social Capital Social Actions Social Capital Matrix Social Cohesion Structural Social Capital Virtual Learning Communities (VLC)
43	Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas / Transfer Pricing and Customs Value : Prevention is Better than Cure Söderberg, Anna January 2015 (has links) Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med transaktioner vidtagna med närstående företag etablerade utanför EU. I likhet med skattemyndigheterna granskar tullmyndigheterna företagens importpriser i syfte att säkerställa att parternas närståenderelation inte påverkat prissättningen. Båda myndigheterna arbetar således för samma mål, att upprätthålla prissättningens förenlighet med marknadsmässiga villkor. Skatte- och tullmyndigheterna tillämpar dock olika prissättningsmetoder i syfte att uppnå målet. Inkomstskatten baseras på företagens totala inkomster, relaterade till transaktionerna och tullavgiften beräknas baserat på varje specifik transaktion och vara. Det faktum att myndigheterna inkluderar olika tillgångar i de respektive beskattningsunderlagen kan medföra att de bedömer värdet av samma transaktion olika. Varierande bedömningar av samma pris kan vidare medföra krav på olika prisjusteringar i syfte att uppnå marknadsmässig prissättning. Prisjusteringar kan leda till onödiga skattetillägg och liknande straffavgifter. Det föreligger svårigheter för multinationella företag att bestämma transaktionspriser som uppfyller båda myndigheternas i syfte att undvika straffavgifter. Problematiken är ännu relativt ouppmärksammad av företag i världen. I amerikansk praxis framkommer att möjligheterna är små för företag att förlita sig på dokumentation upprättad för internprissättning, i syfte att styrka tullavgifter och tullvärde. Det är således betydelsefullt att företag upprättar dokumentationer för både internprissättning och tullvärde för att undvika straffavgifter. Dokumentationen utgör huvudsakligt bevis och ligger till grund för bedömningen av huruvida företagen uppfyllt bevisbördan avseende prisernas förenlighet med marknadsmässiga villkor. Företagen bör etablera en öppen kommunikation med de respektive myndigheterna i syfte att minimera risker för missförstånd eventuella framtida prisjusteringar. Det är bättre att förekomma än att förekommas. / The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments. Prevention is better than cure. Transfer pricing customs value prevention better than cure arm’s length principle cross-border intercompany transactions cross-border intercompany transactions intercompany transactions market value market China USA Sweden Swedish tax authority pricing unrelated adjusted customs duty customs duty Customs Authorities intercompany relationship income tax methods taxable income imported products import price adjustments transaction price tax surcharge tax surcharges monetary penalties american precedent documentation transfer pricing documentation future communication customs declaration Tullvärde internprissättning globalisering transaktioner koncernintern gränsöverskridande handel prissättning multinationella multinationell företag multinationellt företag armlängdsprincipen närstående företag närstående företag närstående bolag bolag oberoende företag oberoende skattemyndigheten skattemyndighet internpris koncern bolagskoncern marknadsmässig marknadsmässiga villkor inkomstbeskattning tullavgift tullavgifter tullmyndighet tullmyndigheter importpris importpriser närståenderelation prissättningsmetod prissättningsmetoder transaktion transaktioner beskattningsunderlag prisjustering prisjusteringar skattetillägg straffavgift straffavgifter ouppmärksammat problem dokumentation bevisbörda kommunikation förekomma förekommas internprissättningar OECD svensk lagstiftning kinesisk lagstiftning amerikansk lagstiftning WTO GATT marknadsprismetoden CUP-metoden återförsäljningsprismetoden RPM-metoden kostnadsplusmetoden CPM-metoden nettomarginalmetoden TNMM-metoden vinstfördelningsmetoden PSM-metoden transaktionsvärde transaktionsvärdet identiska varor liknande varor försäljningspris produktionsvärde rimliga medel dokumentationskrav OECD:s riktlinjer riktlinjer jämförelse bevisbörda Kina USA amerikansk CVA amerikanska marknaden svenska marknaden kinesiska marknaden förhållandet mellan ökad samverkan dokumentationspolicy dokumentationskrav kostnader importdeklaration preliminär preliminär importdeklaration

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