Este trabalho tem como objetivo compreender os conflitos no interior das práticas sociais e estratégias de luta nos processos de formação e de organização em assentamentos rurais, e seus desdobramentos entre trabalhadores assentados, lideranças e representantes no assentamento da Fazenda Jupira, no município de Porto Feliz (São Paulo), de 1986 até 2006. Na construção da pesquisa buscamos entender o assentamento como espaço social que pode ser expresso nas relações de tensões e conflitos que podem ser desvendadas nas práticas sociais, nas estratégias de luta, impregnadas de simbologias (re)encontros de culturas, espaço de representação e legitimação dos sujeitos sociais. Definimos como área de estudo o Assentamento da Fazenda Jupira, localizado em Porto Feliz/SP, pertencente à Companhia Agrícola, Imobiliária e Colonizadora (CAIC). Optamos pelas entrevistas semi-estruturadas e análises documentais que nos permitiram compreender as várias facetas do conflito. As análises revelam-nos que o conflito no interior das práticas sociais e das estratégias de luta proporciona a incorporação de mecanismos que possibilitam questionamentos de valores seculares (clientelismo, paternalismo), além de instrumentalizar os camponeses com outros conteúdos democráticos que são estruturadores de identidades coletivas. Concluímos que, as práticas e estratégias como: reuniões, assembléias, passeatas, associações, cooperativas e outras redimensionam o universo simbólico, cultural, político e econômico dos assentados e questionam a vida pregressa dos mesmos. / This work intends to understand the conflicts inside in the social practices and the ways of strategies to improve the development process and the organization in the rurals settlements, and his development between settlements laborers, leaders and representatives in settlements from Jupira farm, in Porto Feliz city (São Paulo State), in the period from 1986 until 2006. In the construction of the research we looked for to understand the settlements as social space that it can be expressed in the relationships with tensions, conflicts and they can be unmasked in the social practices, in the ways of strategies, impregnated with symbolic themes, meetings of cultures space of representation and legitimation of social subjects. We defined as study area Jupira Farm Establishment, located in Porto Feliz city (SP), belonging to the Agricultural Company, Real estate and Settler (CAIC). We opted for the semi-structured interviews and documental analyses that we allowed to understand us many facets of conflict. The analyses show us that the conflict inside the social practices and the ways of strategies provides the incorporation of mechanisms that make possible request of secular values (customers, fatherhood), besides it, give tools to the farmer workers with other democratic subjects that are structures of collective identities. We concluded that the practices and strategies like: meetings, assemblies, marches, associations, cooperatives and others, re-structure the symbolic universe, cultural, political and economical of those settlements and they ask about their lifetime before.

O presente estudo tem por escopo analisar e reconstruir os fundamentos que informam os contornos da emblemática figura dos estabelecimentos permanentes. Muito embora a doutrina e a jurisprudência internacional tenham laborado ingente esforço no sentido de prover um conceito uniforme para tal expressão, sem o qual o legítimo exercício da jurisdição para tributar rendimentos empresariais pode restar prejudicado, ainda há muito o que ser discutido e examinado. Isso porque a economia global, assentada em uma intensa mobilidade de riquezas, evidencia a crescente diversificação das formas de organização empresarial, de modo que a regulação necessária a atender as peculiaridades atinentes a cada modalidade negocial demanda um exame aprofundado e contínuo. Nesse cenário, a clara definição e perfeita compreensão do relevante conceito do estabelecimento permanente, bem como a delimitação dos critérios indispensáveis à sua aplicação, têm cardeal relevância para as modernas relações comerciais. Tal relevância decorre do papel que atribuímos ao estabelecimento permanente neste trabalho, por reputálo enquanto elemento de conexão objetivo, eleito por excelência pelos tratados para evitar a dupla tributação no tocante aos itens de rendimentos empresariais em geral. Tomando como paradigma o modelo de convenção elaborada pela Organização de Cooperação e de Desenvolvimento Econômico, e somando a este os influxos do modelo produzido pela Organização das Nações Unidas, será possível traçar um conceito multifacetado de estabelecimento permanente, com base em determinados critérios classificatórios. Fundados em tais categorias, conduziremos o exame das convenções internacionais firmadas pelo Brasil e analisaremos como os enunciados veiculados por tais instrumentos devem ser operados face ao ordenamento doméstico brasileiro. Com efeito, a tese ora apresentada buscará municiar seus leitores dos instrumentos conceituais necessários para que o conceito de estabelecimento permanente seja aplicado de forma efetiva e coerente com as práticas internacionais. Almeja-se, com isso, traçar algumas propostas para solucionar o afã despertado por problemáticas fiscais suscitadas no bojo do Direito Internacional Tributário, no intuito de contribuir em favor da adoção pelo Brasil de postura mais condizente com os anseios da comunidade internacional. / The scope of this study is to analyze and reconstruct the foundations that outline the emblematic figure of permanent establishments. Although the international doctrine and case law have made great effort to provide such expression with a uniform concept - without which the legitimate exercise of the jurisdiction to tax business income could be impaired - there is still much to be discussed and examined. The global economy, which is based upon intense wealth mobility, attests the increasing diversification of entrepreneurial organization forms, in such a way that proper regulation requires a profound and continuous analysis, in order to meet the needs of the peculiarities of each business modality. Within this context, the clear definition and complete comprehension of this relevant concept (that of permanent establishments), as well as the delimitation of the criteria necessary to its proper application, are of the utmost importance for the modern commercial relations. Such importance derives from the role attributed to the permanent establishment in this essay, considered as an objective connecting factor elected by the double tax treaties in connection with business profits. Using the Model Convention of the Organization for Economic Co-operation and Development as a paradigm, and adding the input from the model elaborated by the United Nations, it will be possible to draw a multifaceted concept of permanent establishment, based upon some specific classificatory aspects. Such categories are the grounds for promoting a survey of the international conventions entered into by Brazil, as well as an analysis on how the norms enacted under such vehicles shall be operated in view of the Brazilian domestic law. In fact, the present thesis aims at providing readers with the necessary conceptual instruments to apply the concept of permanent establishment effectively and coherently with the international law practice. With that, this study elaborates on proposals to solve some tax problems emerged within the framework of the International Tax Law, with the purpose of contributing for the adoption of an approach by Brazil which is more consistent with the aspiration of the international community.

O presente estudo tem por escopo analisar e reconstruir os fundamentos que informam os contornos da emblemática figura dos estabelecimentos permanentes. Muito embora a doutrina e a jurisprudência internacional tenham laborado ingente esforço no sentido de prover um conceito uniforme para tal expressão, sem o qual o legítimo exercício da jurisdição para tributar rendimentos empresariais pode restar prejudicado, ainda há muito o que ser discutido e examinado. Isso porque a economia global, assentada em uma intensa mobilidade de riquezas, evidencia a crescente diversificação das formas de organização empresarial, de modo que a regulação necessária a atender as peculiaridades atinentes a cada modalidade negocial demanda um exame aprofundado e contínuo. Nesse cenário, a clara definição e perfeita compreensão do relevante conceito do estabelecimento permanente, bem como a delimitação dos critérios indispensáveis à sua aplicação, têm cardeal relevância para as modernas relações comerciais. Tal relevância decorre do papel que atribuímos ao estabelecimento permanente neste trabalho, por reputálo enquanto elemento de conexão objetivo, eleito por excelência pelos tratados para evitar a dupla tributação no tocante aos itens de rendimentos empresariais em geral. Tomando como paradigma o modelo de convenção elaborada pela Organização de Cooperação e de Desenvolvimento Econômico, e somando a este os influxos do modelo produzido pela Organização das Nações Unidas, será possível traçar um conceito multifacetado de estabelecimento permanente, com base em determinados critérios classificatórios. Fundados em tais categorias, conduziremos o exame das convenções internacionais firmadas pelo Brasil e analisaremos como os enunciados veiculados por tais instrumentos devem ser operados face ao ordenamento doméstico brasileiro. Com efeito, a tese ora apresentada buscará municiar seus leitores dos instrumentos conceituais necessários para que o conceito de estabelecimento permanente seja aplicado de forma efetiva e coerente com as práticas internacionais. Almeja-se, com isso, traçar algumas propostas para solucionar o afã despertado por problemáticas fiscais suscitadas no bojo do Direito Internacional Tributário, no intuito de contribuir em favor da adoção pelo Brasil de postura mais condizente com os anseios da comunidade internacional. / The scope of this study is to analyze and reconstruct the foundations that outline the emblematic figure of permanent establishments. Although the international doctrine and case law have made great effort to provide such expression with a uniform concept - without which the legitimate exercise of the jurisdiction to tax business income could be impaired - there is still much to be discussed and examined. The global economy, which is based upon intense wealth mobility, attests the increasing diversification of entrepreneurial organization forms, in such a way that proper regulation requires a profound and continuous analysis, in order to meet the needs of the peculiarities of each business modality. Within this context, the clear definition and complete comprehension of this relevant concept (that of permanent establishments), as well as the delimitation of the criteria necessary to its proper application, are of the utmost importance for the modern commercial relations. Such importance derives from the role attributed to the permanent establishment in this essay, considered as an objective connecting factor elected by the double tax treaties in connection with business profits. Using the Model Convention of the Organization for Economic Co-operation and Development as a paradigm, and adding the input from the model elaborated by the United Nations, it will be possible to draw a multifaceted concept of permanent establishment, based upon some specific classificatory aspects. Such categories are the grounds for promoting a survey of the international conventions entered into by Brazil, as well as an analysis on how the norms enacted under such vehicles shall be operated in view of the Brazilian domestic law. In fact, the present thesis aims at providing readers with the necessary conceptual instruments to apply the concept of permanent establishment effectively and coherently with the international law practice. With that, this study elaborates on proposals to solve some tax problems emerged within the framework of the International Tax Law, with the purpose of contributing for the adoption of an approach by Brazil which is more consistent with the aspiration of the international community.

<p>Problem: Nya företag är viktiga för en kommun. Kommuner arbetar dock väldigt olika när det gäller att hantera nya företagsetableringar. Vissa kommuner arbetar mer aktivt medan andra är mer passiva och ambitionerna skiljer sig starkt åt mellan dem. Företagen har ofta fler alternativa etableringsorter. En kommuns bemötande och service spelar stor roll vid en etablering.</p><p>Syfte Syftet med denna utredning är att ta fram en guide för hur en kommun bör hantera företagsetableringar. Guiden ska kunna användas av näringslivschefer och näringslivsenheter som inspiration och stöd i arbetet mot en förbättrad hantering av företagsetableringar.</p><p>Tillvägagångssätt: Data samlades in genom intervjuer med 15 personer med lika erfarenheter av företagsetableringar. Data sammanställdes och analyserades utifrån en utredningsmodell som tagits fram ur de teoretiska utgångspunkterna.</p><p>Teoretiska utgångspunkter: Utredningen hade sina utgångspunkter i teorier kring företagets etableringsprocess, faktiska faktorer som påverkar valet av etableringsort, teknisk och funktionell servicekvalitet samt extern och intern marknadsföring. Utredningen utgick även ifrån teorier kring vikten och skapandet av en relation.</p><p>Guide: Insamlad data gav information om hur kommuner bör arbeta långsiktigt och övergripande för att förbättra hanteringen av företagsetableringarna men även information om mer kortsiktiga och konkreta handlingar.</p><p>Det mer övergripande och långsiktiga arbetet innebär bland annat att ta fram en vision för näringslivet och värna om de befintliga företagen i kommunen. Gällande det mer kortsiktiga och konkreta arbetet föreslås exempelvis att kommunen bör identifiera det enskilda företagets behov, mål och önskemål samt arbeta utifrån detta. Kommunen bör även bjuda in företaget att besöka kommunen och ge företaget en personlig kontaktperson.</p> / <p>Problem: New companies are important for a municipality. The municipalities in Sweden are however working very differently when it comes to managing business establishments. Some municipalities are very active while others are more passive. Companies do often have several alternatives when they are choosing a place to establish their business. Hence, how the municipalities serve and threat the companies is very important concerning business establishments.</p><p>Purpose The purpose of this thesis is to develop a guide how to manage business establishments in a municipality. The guide should be used by industrial life executives and units as inspiration and support in their work for a better management of business establishments.</p><p>Methodology: Data was collected through 15 interviews with persons with experience of business establishments. The data was organized and analyzed with the aid of a model that was derived from the theoretical framework of this thesis.</p><p>Theoretical Framework: The theoretical framework contended theories about a business establishment process, factors that influence a company’s location choice, technical and functional service-quality and internal and external marketing. The framework also contended theories about the importance of a relationship and relationship-building.</p><p>The Guide: The collected and analyzed data gave information about how the municipalities can work overall and long-term to improve the management of the new establishments, but it also gave information about how they can work more concretely and short-thermed. The overall and long-term work means for example that the municipality should create a vision for the industrial environment and that they should take care of the existing businesses. The concrete and short – term task implies identifying the needs, goals and wishes of the individual company and working with that as a base. The municipality should also invite the company to visit them and give them a personal contact person.</p>

Problem: Nya företag är viktiga för en kommun. Kommuner arbetar dock väldigt olika när det gäller att hantera nya företagsetableringar. Vissa kommuner arbetar mer aktivt medan andra är mer passiva och ambitionerna skiljer sig starkt åt mellan dem. Företagen har ofta fler alternativa etableringsorter. En kommuns bemötande och service spelar stor roll vid en etablering. Syfte Syftet med denna utredning är att ta fram en guide för hur en kommun bör hantera företagsetableringar. Guiden ska kunna användas av näringslivschefer och näringslivsenheter som inspiration och stöd i arbetet mot en förbättrad hantering av företagsetableringar. Tillvägagångssätt: Data samlades in genom intervjuer med 15 personer med lika erfarenheter av företagsetableringar. Data sammanställdes och analyserades utifrån en utredningsmodell som tagits fram ur de teoretiska utgångspunkterna. Teoretiska utgångspunkter: Utredningen hade sina utgångspunkter i teorier kring företagets etableringsprocess, faktiska faktorer som påverkar valet av etableringsort, teknisk och funktionell servicekvalitet samt extern och intern marknadsföring. Utredningen utgick även ifrån teorier kring vikten och skapandet av en relation. Guide: Insamlad data gav information om hur kommuner bör arbeta långsiktigt och övergripande för att förbättra hanteringen av företagsetableringarna men även information om mer kortsiktiga och konkreta handlingar. Det mer övergripande och långsiktiga arbetet innebär bland annat att ta fram en vision för näringslivet och värna om de befintliga företagen i kommunen. Gällande det mer kortsiktiga och konkreta arbetet föreslås exempelvis att kommunen bör identifiera det enskilda företagets behov, mål och önskemål samt arbeta utifrån detta. Kommunen bör även bjuda in företaget att besöka kommunen och ge företaget en personlig kontaktperson. / Problem: New companies are important for a municipality. The municipalities in Sweden are however working very differently when it comes to managing business establishments. Some municipalities are very active while others are more passive. Companies do often have several alternatives when they are choosing a place to establish their business. Hence, how the municipalities serve and threat the companies is very important concerning business establishments. Purpose The purpose of this thesis is to develop a guide how to manage business establishments in a municipality. The guide should be used by industrial life executives and units as inspiration and support in their work for a better management of business establishments. Methodology: Data was collected through 15 interviews with persons with experience of business establishments. The data was organized and analyzed with the aid of a model that was derived from the theoretical framework of this thesis. Theoretical Framework: The theoretical framework contended theories about a business establishment process, factors that influence a company’s location choice, technical and functional service-quality and internal and external marketing. The framework also contended theories about the importance of a relationship and relationship-building. The Guide: The collected and analyzed data gave information about how the municipalities can work overall and long-term to improve the management of the new establishments, but it also gave information about how they can work more concretely and short-thermed. The overall and long-term work means for example that the municipality should create a vision for the industrial environment and that they should take care of the existing businesses. The concrete and short – term task implies identifying the needs, goals and wishes of the individual company and working with that as a base. The municipality should also invite the company to visit them and give them a personal contact person.

M. Tech. Business Administration / The important role that Small, Micro and Medium Enterprises (SMMEs) play in creating jobs and income generation cannot be overemphasised. While the contribution of small businesses to the economic development is acknowledged, small businesses are faced with many obstacles that limit their growth and/or survival and most of them ultimately close down. This study examined the problems and challenges faced by shebeens and taverns in Soshanguve Township. These problems and challenges were attributed to the following factors; capital, managerial skills and experience, government support, legislation and regulations, competition with big businesses, criminal activities and entrepreneurial capabilities.

No description available.

Thesis (M.Com. (Management)) - Rhodes University, 2008.

No description available.

Le service public hospitalier a été institué par la loi du 31 décembre 1970 qui en donne une définition fonctionnelle. Bien que le législateur promeuve un modèle hospitalo-centré, il n’exclut pas les établissements privés associés au service public hospitalier par le biais de modalités de participation qui les défavorisent. Affaibli par les réformes hospitalières successives, le service public hospitalier va s’atrophier jusqu’à la réforme du 21 juillet 2009 qui supprime la notion pour lui substituer celle de missions de service public. Cette conception fonctionnelle est conforme à la théorie du service public et compatible avec la définition du service d’intérêt général défendue par le droit de l’Union européenne, mais elle est en décalage avec les faits. À la définition fonctionnelle théorique défendue par le législateur depuis 1970, se substitue, en pratique, une conception organique résultant de modalités de mise en œuvre du service public hospitalier nettement favorables au secteur public. En effet, les établissements publics de santé bénéficient d’un statut singulier caractérisant leur prépondérance. La loi du 26 janvier 2016 confirme la prégnance de la conception organique en réhabilitant la notion de service public hospitalier, et en maintenant les établissements du secteur public dans leur rôle d’acteurs naturels de ce service public. Des interrogations demeurent, toutefois, concernant la pérennité du système de santé. Celui-ci doit céder la place à un service public de santé, intégrant le service public hospitalier, susceptible de chapeauter l’action de l’ensemble des protagonistes de la santé et de garantir le déroulement d’un parcours de santé accessible, égalitaire et qualitatif. / The public hospital utility has been established by the law of December, 31st, 1970, which gives a functional definition. Although the legislator promotes a hospital-centered model, it doesn’t exclude the private establishments associated to the public hospital utility by means of methods of participation which penalize it. Weakened by successive hospital reforms, the public hospital utility will atrophy until the reform of July, 21st, 2009 which deletes the notion and substitutes it by the concept of public service missions. This functional conception is in accordance with the service public theory and compatible with the definition of general interest service defended by the European Union law, but isn’t in keeping with facts. The theoretical functional definition supported by the lawmaker is replaced, in practice, by an organic conception resulting from details of implementation of public hospital utility decidedly favorable to sector public. Indeed, public health establishments benefit from a singular status characterizing its predominance. The law of January, 26, 2016 confirms the resonance of the organic conception by rehabilitating the notion of public hospital utility, and by maintaining public sector institutions in its role of natural actors of this public utility. Questions remain, nonetheless, concerning the durability of the health system. It must step back for a public health service, integrating the public hospital utility, able to head the action of all health protagonists and to guarantee the progress of an accessible, egalitarian and qualitative fitness trail.