L’objectif de ce travail de recherche est de démontrer qu’il existe de bonnes pratiques économiques et commerciales à adopter pour tout acteur souhaitant évoluer dans une relation entre la République populaire de Chine et les pays méditerranéens occidentaux. Afin de répondre aux attentes des parties-prenantes et de favoriser ainsi le développement économique territorial grâce au modèle proposé, ce travail de recherche met en avant, dans un premier temps, une analyse précise des échanges commerciaux et de la coopération économique entre la République populaire de Chine et les pays méditerranéens occidentaux désormais intégrés dans un contexte globalisé et mondialisé. Après cette étape d’observation, nous avons souhaité modéliser les processus liés au développement économique territorial à travers une grille de lecture issue de l’intégration transrégionale et centrée sur les relations entre la Chine et les pays méditerranéens occidentaux. C’est pourquoi notre question de recherche va tenter de démontrer quel est le modèle de développement économique territorial qui doit être mis en place entre la République populaire de Chine et les pays méditerranéens occidentaux dans une optique de posture de prospérité mutuelle « gagnante-gagnante »? Pour répondre à cette dernière, nous avons établi un modèle d’intégration transrégionale inspiré par la philosophie chinoise Yi Jing qui a pour avantage de prendre en compte tout autant le schéma de pensée occidental que la philosophie orientale dans ses approches. Cela permet de favoriser le développement économique territorial réciproque. / The objective of this research is to prove that good economical and commercial practices exist and that they can be adopted by any actor who aims to develop a relationship between the Popular Republic of China and the occidental mediterranean countries. In order to answer to the expectations of the stakeholders and thus to facilitate the economical and territorial development with the aid of the proposed model, this research work highlights, in a first step, a precise analysis of the commercial exchanges and the economical cooperation between the Popular Republic of China and the western mediterranean countries that are now integrated in a worldwide global context. After the observation step, we have wished to modelize the processes that are linked to the territorial economical development. We used a reading method which comes from the transregional integration and which is focused on the relations between China and the occidental mediterranean countries. This is the reason why our research question will try to prove which territorial and economical development model must be implemented between the Popular Republic of China and the occidental mediterranean countries in a vision of win-win mutual prosperity. In order to answer to this question, we have established a transregional integration model which is inspired by the Chinese philosophy Yi Jing. This philosophy has the advantage to take into account the western thinking scheme as well as the oriental philosophy. This allows the facilitation of the reciprocal territorial and economical development.

Made available in DSpace on 2016-04-28T20:12:53Z (GMT). No. of bitstreams: 1 2007- Thiago de Jesus Esteves.pdf: 760700 bytes, checksum: 9f3cc4ec678854dfa2be90d4ef0673c3 (MD5) Previous issue date: 2007-08-29 / Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico / The twentie century had begun to the latin-american contries with huge perspectives when we talk about changies in the economic models so far, that divided the contries into two blocks, on one side the industrialized contries and on the other side the manufacturer contries of raw material. When World War II finished, a period in which marked the end of about 30 years of crises and international conflicts, for the first time in history, the latin-american contries had na actual oportunity to put and end to a current model of International Labour Division. With this him, the UNO General Assembly approved the creation of the Economical Commission for Latin-America (ECLA) in 1948. In spite of the initial scepticism, the ECLA became the most important center of the estudies, analyses and diagnostic of the latin-american contries economical situations. So, it started to support different kinds of government of the region, implementine economical policies that cold guarantee its development, based on industrialization. With favorable international situation, even facine structural problems, the majority of the latin-american contries started to show a relative improvement relating to their economical development levels, due to the incredsing exportations.However, the 70 s was marked by lots of crises in many different fields, like politics, social, economical and military. These problematic areds reached the developed contries so much that they opened possibilities for the victory of the named Conservative Forces . It allowed a very important change in the target of the economical policies so far. Then, the well-known developmentism model fell down, in which the State owned a very relevant role therefore, it was adopted the neoliberalism , that in general lines released the markes of the state tutorship. The neoliberalism model started to be spread as a possible alternative to the other contries of the woeld as na encouraning way to its economical develoment. In this context, in 1989, a convetion took place in Washington D.C., the United States of America capital, and it was know as The Washington Consensus . In this agreement participated the north american congress and executive, lot of experts in latin-american issues, besides members of multilateral organism for credit and financing whicas lie in that renowned city, aiming for the discussion relating to a series of masures with political and economical purposes with a very clear neliberal point of view that could be adopted by the latin-american contries as a way of speedine very bad results motivated principally by na excessive interference of the state straight to the economy. By means of a brief biography survey, I m seeking in this text characterize historical, institutional, political and economical bases which since the 50 s try to contribute wich a solutionto the problem of the latin-america economical development. I m seeking to analyse and understand the models of the economical development proposed by the ECLA and the so called Washington Consensus to the region, wich by their own genesis constitute into two antagonic projects, since the former considers the State participation as an essential condition and the latter on the contrary intends a kind of economical development which is led by market, without the state interference. We come to a conclusion that both models demostred themselues ineffective in face of a great diversity of political, economical and cultural characteristics of the region. / A disserta??o busca analisar os modelos de integra??o regional que foram adotados nos pa?ses do continente americano sob duas perspectivas, a desenvolvimentista e a neoliberal. No que se refere ao modelo de integra??o desenvolvimentista, este tem como marco a aprova??o pela Assembl?ia Geral das Na??es Unidas, em 1948, da cria??o da Comiss?o econ?mica para a Am?rica Latina (CEPAL).Em rela??o ao modelo de integra??o regional sob a perspectiva neoliberal, este teve como marco a confer?ncia realizada em 1989, em Washington, capital dos Estados Unidos da Am?rica, que ficou conhecida como Consenso de Washington . Por meio de um levantamento bibliogr?fico, a presente disserta??o caracterizar as bases hist?ricas, institucionais, pol?ticas e econ?micas que desde a d?cada de 50 procuram contribuir com a solu??o do problema do desenvolvimento econ?mico da Am?rica Latina. Assim, a disserta??o se prop?e a analisar e compreender os modelos de desenvolvimento econ?mico proposto pela CEPAL e pelo chamado Consenso de Washington para a regi?o, que por sua pr?pria g?nese constituem em dois projetos antag?nicos, uma vez que o primeiro considera a participa??o do Estado como condi??o indispens?vel e o segundo ao contr?rio, pretende um modelo de desenvolvimento econ?mico capitaneado pelo mercado, sem a interfer?ncia estatal. Para atender este objetivo, s?o feitos estudos de caso sobre os modelos de integra??o regional adotados ou em processo de negocia??o nas Am?ricas, sob a perspectiva desenvolvimentista, a Associa??o Latino-Americana de Livre Com?rcio (ALALC), o Mercado Comum Centro-Americano e o Grupo Andino e no caso da perspectiva neoliberal, o Mercado Comum do Sul (Mercosul), o North American Free Trade Agreement (NAFTA) e o projeto de cria??o da ?rea de Livre Com?rcio para as Am?ricas (ALCA). A conclus?o da disserta??o ? de que ambos os modelos se mostraram ineficazes diante da diversidade de caracter?sticas pol?ticas, econ?micas e culturais da regi?o.

The micro and small companies are constituted in an of the pillars that give sustain to the Brazilian economy, be that for your enormous capacity to generate employment or endless number of establishments. These are responsible for great part of the production, commercialization and offer of services placed to the disposition of the society. Today, the number of these small businesses in Brazil are of 5,5 million establishments (more than 90% of the number of managerial units) and they use more than 50% of the formal labor at the country. So big it is the force of this enterprises that wakes up the interest of economical authorities in not just stimulating the creation of new businesses, but, mainly, to already strengthen it those existent with the intention of promoting your survival and your growth. In this sense, this objective research to analyze the small commercial enterprises, constituted in the period from 1995 to 2005 that they are in activity in the municipal district of Nossa Senhora da Glória/Sergipe/Brasil, trying to identify the survival factors and growth. Specifically, search to identify: the characteristics of the small enterprising and of your businesses; the employment generation and income of these establishments; and, the influence of the commercial activity in the local economy. It is an investigation of descriptive exploratory nature, of quanti-qualitative character, based on criteria of sampling probabilística and aleatory simple. The data were collected by questionnaire application semi-structured with open and closed subjects, applied for the author to 54 companies, in the period of May to July of 2009. Among resulted they detach them his the following ones: the micro and small analyzed businesses influence the local economy, they generate employment and they adopt managerial practices that strengthen them and they allow your survival. The principal found problems were: rotatividade of the labor, little knowledge concerning the market, lack of investments in consultoria services, absence of programs of personnel's qualification, besides the inexistence of partnerships among the companies / As micro e pequenas empresas se constituem num dos pilares de sustentação da economia brasileira, quer pela sua enorme capacidade geradora de empregos, quer pelo infindável número de estabelecimentos. Estas são responsáveis por grande parte da produção, comercialização e oferta de serviços colocados à disposição da sociedade. Hoje, o número destes micro e pequenos negócios no Brasil é de 5,5 milhões de estabelecimentos (mais de 90% do número de unidades empresariais) e empregam mais de 50% da mão-de-obra formal no país. Tamanha força destes empreendimentos desperta o interesse de autoridades econômicas em estimular não apenas a criação de novos negócios, mas, principalmente, fortalecer àqueles já existentes com o intuito de promover sua sobrevivência e seu crescimento. Neste sentido, esta pesquisa objetiva analisar os micro e pequenos empreendimentos comerciais, constituídos no período de 1995 a 2005 que estão em atividade no município de Nossa Senhora da Glória/SE, procurando identificar os fatores de sobrevivência e crescimento. Especificamente, busca identificar: as características dos micro e pequenos empreendedores e de seus negócios; a geração de emprego e renda destes estabelecimentos; e, a influência da atividade comercial na economia local. Trata-se de uma investigação de natureza exploratória descritiva, de caráter quanti-qualitativo, baseada em critérios de amostragem probabilística e aleatória simples. Os dados foram coletados mediante aplicação de questionário semi-estruturado com questões abertas e fechadas, aplicados pelo autor a 54 empresas, no período de maio a julho de 2009. Dentre os resultados destacam-se os seguintes: os micro e pequenos negócios analisados influenciam a economia local, geram emprego e adotam práticas gerenciais que os fortalecem e permitem a sua sobrevivência. Os principais problemas encontrados foram: rotatividade da mão-de-obra, pouco conhecimento acerca do mercado, falta de investimentos em serviços de consultoria, ausência de programas de qualificação de pessoal, além da inexistência de parcerias entre as empresas.

La construction des indicateurs dans les évaluations des politiques publiques en matière d’aide au développement est révélatrice des liens et d’échange que les pays occidentaux et africains entretiennent. De la diversité des méthodes aux négociations des normes requises, la construction des indicateurs devient un enjeu pour défendre les visions politiques des types de développement. Il parait, du point de viue de la science politique nécessaire, de déconstruire les systèmes de domination, d’entrer pleinement la construction des indicateurs dans le champ de la négociation et dans celui du pouvoir. Cette thèse interroge le contenu politique des indicateurs, leur abscence de neutralité vis-à-vis d’un projet politique, d’un rapport à l’Etat et à la politique en général. / The index building in evaluation of development aid public policies can contribute to define the exchange and link between African and western countries. By the diversity of methods and negotiation of standards, building indicators become stakes in defining political views of development. It is now necessary from the point of view of the political science, to deconstruct the system of monopoly by introducing index building in the field of negotiation, as well as the field of political power. This research is about the political content of index, their absence of neutrality in political project, states vision and finally in policy.

Made available in DSpace on 2016-03-15T19:34:06Z (GMT). No. of bitstreams: 1 ANDRE_ELALI_DIR.pdf: 1400491 bytes, checksum: 39393dea298d7a99258aabc48b7f9480 (MD5) Previous issue date: 2006-08-15 / On this legal research the objective is to demonstrate as object of the study the taxation as an instrument of regulation in the search of the reduction of the regional inequalities. It recognizes as an objective of the Brazilian State the economical development. Through the hypothetical-deductive, bibliographical and argumentative methods the research bases on the relation between the economical law and the tax law. It considers important some techniques and information imported from economics and economical analysis of law - the Law and Economics. In the first chapter the study examines the State in face of the purposes of the Constitution and of the federalism. Analyses also the relation between legal system rules, market and competition. It establishes the power of economics as a structural base of the social system and emphasizes the socioeconomic function of the economical activities. After that, the research dedicates to taxation and it s regulatory function. It is demonstrated how may State regulate private activities in order to reach development and to reach the regional and social inequalities. It also studies the importance of tax expenditures. The last part is dedicated to the conclusive synthesis of the research. / A presente dissertação tem como objeto o estudo da tributação como instrumento de regulação econômica na busca da redução das desigualdades regionais. Ao reconhecer como objetivo constitucional do Estado brasileiro o desenvolvimento econômico, examina a função reguladora da tributação. Por meio dos métodos hipotético-dedutivo, bibliográfico e dissertativo-argumentativo, e baseando-se na relação entre o direito econômico e o direito tributário, ainda valendo-se de técnicas e dados da ciência econômica e da análise econômica do direito (Law and Economics), no primeiro capítulo o trabalho examina o papel do Estado no momento contemporâneo, em face dos propósitos da Constituição e do federalismo, analisando a relação entre os princípios da ordem econômica, o mercado e a concorrência. Posteriormente, tratando do poder econômico como um dado estrutural, enfatiza a função sócio-econômica das atividades econômicas. Na terceira parte, o trabalho cuida da tributação e dos seus aspectos fiscais e extrafiscais, demonstrando as formas de intervenção do Estado no processo econômico, com ênfase para o regime jurídico das normas tributárias indutoras, especialmente aquelas que concedem incentivos fiscais. Analisa, também, os princípios da tributação vinculados ao tema do desenvolvimento econômico regional. Demonstra, em seguida, a realidade dos incentivos fiscais na busca da redução das desigualdades na região nordeste do país. A última parte é dedicada à síntese conclusiva do trabalho de pesquisa.

隨我國經濟發展與產業結構變遷，從經濟管制到市場自由，自勞力密集之製造出口至技術密集之產業升級，期間有不同階段之稅捐優惠作為引導。 研究發展活動具有外部正面性，同時有市場失靈之可能，私部門可能因此而不願投入、或投入不足之資源，進行研究發展活動。為獲得整體社會之最大利益，稅捐除作為財政工具，作為經濟目的之政策誘因之正當性也獲得承認。政府為促進民間投入研究發展，可能以直接補貼或提供租稅優惠方式給與鼓勵，以協助企業進行研究發展，降低跨足新興產業之進入障礙及營運風險。 但稅捐優惠之提供，乃對具相同負擔稅捐能力者，課以不同之稅捐負擔，以引導特定之作為或不作為，無可避免的違反量能課稅原則下的平等原則。何以相同負擔稅捐能力者，有不同之稅捐負擔，應有實質之說明理由。其成效與影響如何，是否達成制度上犧牲量能課稅原則所欲追求之目的，應與直接補貼接受相同程度之公開之監督與績效衡量。 就研究發展投資支出可抵減之稅額，未分配盈餘加徵百分之十部份乃為縮減營利事業所得稅與個人綜合所得稅之之實現時間差距，而研究發展投資抵減，則為分擔企業研發風險，鼓勵知識之累積，提升附加價值，兩者制定之精神互不相同，以研究發展投資抵減未分配盈餘加徵百分之十之「營利事業所得稅」，似有扞格，但兩稅合一後，營利事業所得稅在公司此一法律主體之稅捐負擔意涵已大幅下降。是以，就研究發展投資抵減未分配盈餘加徵百分之十之稅額部分，衝突程度亦獲得一定程度之解決。另外，所得基本稅額條例規定營利事業及個人皆需有一定之基本稅額負擔，此即所謂最低稅負制。所得基本稅額條例明確將研究發展投資抵減之金額計入營利事業基本稅額之計算，對之課以基本稅額，符合所得基本稅額條例施行之精神，乃合理之設計。 本文以表格方式整理方式，對照獎勵投資條例、促進產業升級條例與產業創新條例對稅基、稅率、稅額與時間歸屬之影響；針對投資抵減實務施行爭議，本研究則整理相關判決以供參考。 以上述三條例之演進趨勢而言，稅捐優惠之給予範圍已逐漸縮小，而改以直接補助或金融協助；技術開發補助與輔導；提供資訊管道、建構交易平台、整合業界、規劃工業區等行政協助，應用多元方式協助產業發展。 研究發展投資抵減之適用範圍、申請期限、申請程序、核定機關、施行期限、抵減率及其他相關實體事項，若立法之技術與資源已有相當累積，以法律位階就投資抵減作較具體之規範，應為立法機關所考慮。 / Abstract With the economic development and the changing in industry structure, from economic regulation to an open market, and from labor-intensive to technology -intensive, the government is guiding the market by tax incentive and other kinds of tool. Because R&D has positive externalities, barriers to entry and the possibilities of market failure, private sector may not willing to input resource for R&D. For social welfare maximization, the government may use tax incentive to encourage private sector to do R&D. By provide R&D Tax Credit or subsidy , the government can encourage the private sector to do more R&D. But providing tax credit will unavoidably conflict with Principle of Ability to Pay. There should be a reason for why people have the same ability to pay the tax pay different tax. The same supervise and performance evaluation must be done for tax credit and subsidy. For 10% surtax on Retained Earnings is to narrow down the time difference between the realized of corporation tax and individual income tax, and the R&D credit is for sharing risk of failure, encouraging research and development, and rising EVA, the tax which can be credited should not include surtax on Retained Earnings. But with the applying of Integrated income tax system, the conflict has been partly solved. For Alternative Minimum Tax, R&D expense can’t be credited is a reasonable design. This paper mainly focus on comparing the differences of tax base, tax rate, and income tax payable etc. in the Enactment of Encouragement Investment, the Statute for Upgrading Industry, and the Statute for Industrial Innovation. Also sued cases were collected to report any violations of existing R&D policies for future amendment concerns. The range of tax credit is shrinking, and is replaced by subsidies, industrial technology development programs, and the setting of science parks etc. And for principle of taxation under the law, The Statute for Industrial Innovation should be ruled in law by the legislative.

Darbo aktualumas. 2000 m. Europos Taryba patvirtino Lisabonos strategiją, kuria nustatė Europos Sąjungos strateginius tikslus, siekiant žiniomis grindžiamoje ekonomikoje padidinti užimtumą, stiprinti ekonomines reformas ir socialinę sanglaudą. Per pirmuosius penkerius Lisabonos strategijos įgyvendinimo metus ES mastu norimų rezultatų nebuvo pasiekta, todėl buvo priimtas sprendimas orientuotis į nacionalinių Lisabonos strategijos įgyvendinimo programų kūrimą. Šiame darbe analizuojamos Lisabonos strategijos ir 4 pagrindinių Lietuvos ilgalaikių strategijų sąsajos. Šios strategijos dėl bendros kilmės, panašių vizijų ir siekių, Lisabonos procese turėtų būti įgyvendinamos kartu su Nacionaline Lisabonos strategijos įgyvendinimo programa, atsižvelgiant į bendrus prioritetus, koordinuojant veiksmus ir planuojant tikslingą projektų bei reformų finansavimą. Darbo objektas – Lisabonos strategija. Darbo tikslas – sukurti Nacionalinės Lisabonos strategijos įgyvendinimo sinergetinį modelį, kuris užtikrintų efektyvesnį Lisabonos strategijos įgyvendinimą atsižvelgiant į Lietuvos strateginius prioritetus. Praktinė darbo reikšmė grindžiama Lisabonos strategijos įgyvendinimo Lietuvoje sinergetinio modelio sukūrimu bei jo analize. Teorinė darbo reikšmė orientuota į tinkamą Lisabonos strategijos ir 4 pagrindinių Lietuvos ilgalaikių strategijų įgyvendinimo koordinavimą bei makroekonominės politikos suderinamumą siekiant sinergijos efekto. / The relevance of the study. European Council has confirmed Lisbon strategy in year 2000, according to this strategy European‘s Council strategical aims were set, by way of increasing business in economy, grounded by knowledge, consolidate economical reforms and social cohesion. There wasn‘t obtained desirable results in the degree of EU during the first five years of realization of Lisbon strategy, thus there was accepted a decision oriented around creation of programs of nacional Lisbon strategy realization. There are analized connections between Lisbon strategies and 4 general permanent Lithuania‘s strategies in this issue. In Lisbon process these strategies should be realized together with Nacional Lisbon‘s strategy realization program, because of their common origin, similar visions and objects. This should be realized considering to common priorities, cordinating actions and planning purposeful sponsorship to projects and reforms. The object of the study – Lisbon strategy. The aim of the study – to create a synergy model of realization of Nacional Lisbon strategy, whick will make the realization of Lisbon strategy more effetive, considering to Lithuania‘s strategical priorities. Practical import of this issue is going entirely by realization of Lisbon strategy in Lithuania, creation of synergy model and it‘s analyse. Theorical import of this issue is oriented to suitable cordination of Lisbon‘s strategy and 4 general permanent Lithuania‘s strategies realization and... [to full text]

As a link between past and present, ruins play for human  groups an active role intheir reality representation, leaving their perceptions rationalized under a triple psycho­ social conflict of cultural identity, spatial ubiquity and temporal continuity. From this proposal, we broach in this paper the tourism incidence on heritage revalorization among Lípez Highland rural communities (Department of Potosí, Bolivia). Taking the communities of Santiago K and Santiago Chuvica and the Lakaya archaeological site as study case, we analyze heritage-tourism relationship from a local point of view, falling into the emic lecture of the progress concept that sees in the past a potentialcultural consumer good to be exploited from tourism = economical development equation. Considering different glances on ruins that are perceived by communities as of their own, we try to grasp the logic that guide its transformation in a tourist­ heritage product, where aesthetic, identity, mythic, psychosocial, spatial, and strategic points of view come together. / En tanto que nexo entre pasado y presente, las ruinas juegan para los grupos humanos un papel activo en la representación de la realidad, con lo que queda su percepción racionalizada desde un triple conflicto psicosocial de identidad cultural, ubicación espacial y continuidad temporal. Partiendo de esta premisa, en el presente trabajo se aborda la incidencia del turismo en la revalorización del patrimonio entre las comu­ nidades rurales del altiplano de Lípez (departamento de Potosí, Bolivia). Tomando como caso de estudio las comunidades de Santiago K y Santiago Chuvica, así como el yacimiento arqueológico de Lakaya, se analiza la relación patrimonio-turismo desde un punto de vista local, con incidencia en esa lectura emic del concepto de progreso que, a partir de la ecuación turismo = desarrollo económico, ve en el pasado un potencial bien de consumo cultural que se puede explotar. Considerando distintas miradas sobre unas ruinas sentidas como propias por las comunidades, se trata de penetrar la lógica que guía su transformación en producto turístico-patrimonial, en la cual confluyen puntos de vista psicosociales, de identidad, estéticos, míticos, estra­tégicos y espaciales.

The main target of this diploma thesis is to confirm the hypothesis that the project "Ski resort Lipno regional winter sport centre" has an unquestionable and a region wide impact on social and economical development of the municipality Lipno nad Vltavou as well as on the whole micro region Lipensko. Within the assessment of social and economical costs and benefits and based on a set of methods used to evaluate projects of ROP NUTS II Southwest which was also a financial source of this project, it was possible to prove the existence of significant and positive impacts on social and economical development of both municipality Lipno nad Vltavou and the whole micro region Lipensko (new jobs, increase revenue of other tourism subjects in this area etc.). Total social and economic effect of the investment is financially positive. It was confirmed by means of the cost- benefit analysis. Present value (PV) is 330 million CZK, net present value (NPV) of the project is about 133 million CZK. Economic rate of return (ERR) reached 11.47 %, profitability index (NPV/I) reached 0.67 CZK net discounted profit per 1 CZK invested in 8 year payback. All these values are positive and it is possible to state that this project has a great value added and it brings good societal benefits.