La santé est un domaine particulier au sein duquel les intérêts humains sont confrontés à la réalité du coût de la délivrance de soins. Dans ce contexte, il faut alors s'interroger sur une question particulière qu'est la gestion du risque pénal par les établissements de santé. Cette problématique est essentielle car la protection de la santé et la préservation de l'intégrité corporelle des patients, mais également des personnels et de tout intervenant extérieur, sont au cœur de leur activité. Leur objectif est alors de soigner en faisant face à un grand nombre de contraintes, sanitaires mais aussi économiques, en évitant la réalisation du risque pénal, et même en maintenant le niveau de ce dernier au minimum et ainsi éviter l'engagement d'une quelconque responsabilité pénale. / The health is a particular domain within which the human interests are confronted with the reality of the cost of the delivery of care. In this context, it is then necessary to wonder about a particular question that is the management of the penal risk by the establishments of health. This problem is essential because the protection of the health and the conservation of the physical integrity of the patient, but also the staffs and every outside person, are at the heart of their activity. Their objective is then to look after by facing a large number of constraints, sanitary but also economic, by avoiding the realization of the penal risk, and same by maintaining the level of the latter at least and so avoid the commitment of any penal responsibility.

Made available in DSpace on 2017-07-10T17:30:59Z (GMT). No. of bitstreams: 1 Ivanildo Vieira Lima.pdf: 6405226 bytes, checksum: e5871974e7aeecf7fb31c1401e13e3db (MD5) Previous issue date: 2009-10-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In that research we analyzed resistance peasant's forms, we left of the presupposition that besides the fights in the social movements the peasants develop other resistance forms to guarantee its existence in an adverse system as the capitalism. Resultant of the experiences in the fight for the earth, the seated peasants have been trying to organize the production in the establishments in mutirões, cooperatives, collective groups, etc. It has also been trying to implement a subsistence agriculture and autoconsumo for warranty of its own existence, looking for like this, to alleviate the subordination that the domain of the capitalist rules imposes it. This production gone back to the autoconsumption and subsistence is verified in the establishment Pedro Ramalho in Mundo Novo-MS as a resistance strategy to guarantee its existence while class peasant. However, in that study we tried to demonstrate that the peasants have been looking for to cultivate species that allow a flexibility, that is to say, a production that can be destined to the market and still to be addressed for the consumption. Being the autoconsumo production a genuine activity of the peasant and it is part of the essence of this I subject. This autoconsumption production is still today fundamental element in the reproduction and resistance peasant to the impositions of the capitalist system. This flexibility between the autoconsumo and subsistence is very strong in the rural establishments of agrarian reform, as it is the case of the establishment Pedro Ramalho in Mundo Novo/MS. / Nessa pesquisa analisamos as formas de resistência camponesa, partimos do pressuposto que além das lutas nos movimentos sociais, os camponeses desenvolvem outras formas de resistência para garantir a sua existência num sistema adverso como o capitalismo. Resultante das experiências na luta pela terra, os camponeses assentados têm procurado organizar a produção nos assentamentos em mutirões, cooperativas, grupos coletivos, etc. Tem também procurado implementar uma agricultura de subsistência e autoconsumo para garantia de sua existência, buscando assim, aliviar a subordinação que o domínio das regras capitalistas lhe impõe. Esta produção voltada para o autoconsumo e subsistência é verificada no assentamento Pedro Ramalho em Mundo Novo - MS como uma estratégia de resistência para garantir a sua existência enquanto classe camponesa. Nesse estudo procuramos demonstrar que os camponeses têm buscado cultivar espécies que permitem uma flexibilidade, ou seja, uma produção que pode ser destinada ao mercado e ainda ser direcionada para o consumo, sendo a produção de autoconsumo uma atividade genuína do campesinato e fazendo parte da essência deste sujeito. Ainda hoje esta produção de autoconsumo é elemento fundamental na reprodução e resistência camponesa às imposições do sistema capitalista. Esta flexibilidade entre o autoconsumo e subsistência é muito forte nos assentamentos rurais de reforma agrária, como é o caso do assentamento Pedro Ramalho em Mundo Novo/MS.

Made available in DSpace on 2017-05-12T14:42:31Z (GMT). No. of bitstreams: 1 Ivanildo Vieira Lima.pdf: 6405226 bytes, checksum: e5871974e7aeecf7fb31c1401e13e3db (MD5) Previous issue date: 2009-10-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In that research we analyzed resistance peasant's forms, we left of the presupposition that besides the fights in the social movements the peasants develop other resistance forms to guarantee its existence in an adverse system as the capitalism. Resultant of the experiences in the fight for the earth, the seated peasants have been trying to organize the production in the establishments in mutirões, cooperatives, collective groups, etc. It has also been trying to implement a subsistence agriculture and autoconsumo for warranty of its own existence, looking for like this, to alleviate the subordination that the domain of the capitalist rules imposes it. This production gone back to the autoconsumption and subsistence is verified in the establishment Pedro Ramalho in Mundo Novo-MS as a resistance strategy to guarantee its existence while class peasant. However, in that study we tried to demonstrate that the peasants have been looking for to cultivate species that allow a flexibility, that is to say, a production that can be destined to the market and still to be addressed for the consumption. Being the autoconsumo production a genuine activity of the peasant and it is part of the essence of this I subject. This autoconsumption production is still today fundamental element in the reproduction and resistance peasant to the impositions of the capitalist system. This flexibility between the autoconsumo and subsistence is very strong in the rural establishments of agrarian reform, as it is the case of the establishment Pedro Ramalho in Mundo Novo/MS. / Nessa pesquisa analisamos as formas de resistência camponesa, partimos do pressuposto que além das lutas nos movimentos sociais, os camponeses desenvolvem outras formas de resistência para garantir a sua existência num sistema adverso como o capitalismo. Resultante das experiências na luta pela terra, os camponeses assentados têm procurado organizar a produção nos assentamentos em mutirões, cooperativas, grupos coletivos, etc. Tem também procurado implementar uma agricultura de subsistência e autoconsumo para garantia de sua existência, buscando assim, aliviar a subordinação que o domínio das regras capitalistas lhe impõe. Esta produção voltada para o autoconsumo e subsistência é verificada no assentamento Pedro Ramalho em Mundo Novo - MS como uma estratégia de resistência para garantir a sua existência enquanto classe camponesa. Nesse estudo procuramos demonstrar que os camponeses têm buscado cultivar espécies que permitem uma flexibilidade, ou seja, uma produção que pode ser destinada ao mercado e ainda ser direcionada para o consumo, sendo a produção de autoconsumo uma atividade genuína do campesinato e fazendo parte da essência deste sujeito. Ainda hoje esta produção de autoconsumo é elemento fundamental na reprodução e resistência camponesa às imposições do sistema capitalista. Esta flexibilidade entre o autoconsumo e subsistência é muito forte nos assentamentos rurais de reforma agrária, como é o caso do assentamento Pedro Ramalho em Mundo Novo/MS.

The emergence of the relationship marketing approach in the marketing field is seen as a paradigm shift from the traditional marketing mix of ‘4 Ps’. As a result, organisations began to look for ways to develop strong and lasting relationships with their customers. This paradigm shift resulted in relationship marketing being researched extensively. Most research on relationship marketing has been done from the perspective of the organisation. The uniqueness of this particular study lies in the fact that research has been done from the perspective of the customer (licensed tavern owners).The aim of this study is to investigate the perceived value of relationship marketing from the perspective of the customer (licensed tavern owners). The study focuses on the relationship between the supplier organisation (Distell Limited) and the customers (licensed tavern owners). The empirical study was quantitative in nature. Data was collected using self-administered questionnaires. The research study focused on a sample of 100 licensed taverns in the Durban Metropolitan Area of KwaZulu-Natal, of which 96 responded. The findings of the study confirmed the importance of relationship marketing activities as applied by the supplier organisation to the licensed tavern owners. Significant importance was placed on relationship marketing strategies: the results rated social bonds as most important, followed by structural bonds and then financial bonds. The most important contribution of the study is in the development of a framework for the management of long-term relationships. This was done through the construction of a model which can be used for the development and the management of long-term relationships in the supplier-customer context. The current study focused on one sector of the liquor industry, namely the licensed tavern business. / Thesis (MBA)-University of KwaZulu-Natal, Durban, 2012.

No description available.

No description available.

Les établissements et entreprises publics (EEP) jouent un rôle socio-économique important et pèsent considérablement dans l'économie et les finances publiques du Maroc. Malgré les réformes réalisées dans ce domaine durant la demi.ère décennie, ces entités présentent toujours des insuffisances dans leur gestion. Celles-ci grèvent leur performance et ternissent leur réputation. Or, avec les changements qu'a connu le Maroc comme pays ouvert à l'économie libérale, les valeurs de performance, de transparence et de reddition des comptes sont devenues des exigences pressantes des citoyens, de l’État actionnaire et des autres parties-prenantes. En raison de leurs multiples avantages, les principes de gouvernance d'entreprise ainsi que les bonnes pratiques internationales qui en découlent se sont imposés au sein des sociétés privées. Ils pourraient également apporter des solutions efficaces aux problèmes des EEP au Maroc. Mais avant, certains prérequis, qui font souvent défaut, devraient être mis en place et généralisés au sein des EEP. Il s'agit notamment de la culture et des méthodes de pilotage stratégique et de suivi des performances ainsi que du renforcement des systèmes de contrôle interne, de risk management et d'audit. Ces préalables managériaux sont nécessaires à la mise en place réussie des solutions propres à la gouvernance d'entreprise dont ils forment la base. Les réformes spécifiques à la gouvernance d'entreprise des EEP doivent quant à elles être axées sur une meilleure clarification des rôles et des objectifs de la tutelle ainsi que sur la réhabilitation et la professionnalisation des conseils d'administration selon les meilleures pratiques internationales. Enfin, au-delà de l'amélioration de la performance des entreprises publiques, l'adoption de ces bonnes pratiques de gouvernance d'entreprise est de nature à aider l'Etat à restaurer la réputation de ses institutions, à les engager dans le développement durable et la responsabilité sociétale. Elle permettra aussi d'améliorer la résilience et la réactivité du pays vis-à-vis des changements juridiques et économiques rapides dans son environnement. / Public establishments and SOEs in Morocco play an important socioeconomic role and weigh heavily in the economy and public finances. Despite the reforms undertaken in this field during the last decade, these entities still display weaknesses in their management and governance. Such weaknesses hamper their performance and tarnish their reputation. With the changes experienced by Morocco as a country that is open on the liberal world, performance, transparency and accountability have become pressing requirements from citizens, from the state as an owner and from other stakeholders.Because of their multiple advantages, the principles of corporate governance and the ensuing international good practices have established within the private firms. They could similarly bring effective solutions to the issues of public establishments and SOEs in Morocco. Sorne preconditions that are still missing in this area should be put in place first, including the culture and methods of strategy and performance monitoring and measurement as well as the strengthening of the systems of internai control, risk management and audit. These managerial prerequisites are necessary for a successful implementation of corporate governance tools for which they form a foundation. Reforms that are specific to corporate governance of public establishments and SOEs should be articulated around a better clarification of the state's roles and objectives as well as on the rehabilitation and professionalization of the boards according to international best practices.Finally, beyond the improvement of the performance of SOEs, the adoption of these good practices of corporate governance would likely help the state restore the reputation of its institutions and commit them to sustainable development and social responsibility. It will equally improve the country's resilience and reactivity to the legal and economic changes in its environment.

The BEPS Project has led to unprecedented changes in international taxation rules. In this respect, the recent changes made to the definition of permanent establishment (PE) under BEPS Action 7 target aggressive tax structures used by multinationals enterprises (MNEs). Due to the narrow scope of Article 5(5) and 5(6), taxpayers easily managed to escape the existing definition of PE with the use of tax avoidance strategies, such as commissionaire arrangements. Therefore, some revisions of Action 7 particularly concern the PE threshold provided by Article 5(5) with respect to commissionaire arrangements. The revisions have also arisen questions as to whether the profit attribution rules in connection with the newly proposed PEs will be affected by the BEPS suggestions. In this regard, the Report on BEPS Action 7 had noted the importance of additional guidance for the attribution of profits to the post-BEPS PEs resulting from the changes. Finally, the Additional Guidance on the Attribution of Profits to Permanent Establishments which deals with the attribution of profits to the newly proposed PEs under Action 7 has been released on 22 March 2018. The revised concept of PE ultimately has implications for the application of the Authorized OECD Approach (AOA) for the attribution of profits to PEs. This thesis will analyze the functional and factual analysis performed within the first step of the AOA for the attribution of profits to PEs which arise from commissionaire arrangements under Action 7. The analysis will be based on the general principles of the AOA and the high-level principles provided by the Additional Guidance, with the specific reference to the BEPS work on risk assumption under Actions 8-10. The thesis will also touch upon the PE threshold proposed by Action 7 that concerns commissionaire arrangements.

Made available in DSpace on 2014-06-11T19:24:11Z (GMT). No. of bitstreams: 0 Previous issue date: 2002Bitstream added on 2014-06-13T19:48:19Z : No. of bitstreams: 1 ramalho_cb_me_prud.pdf: 961105 bytes, checksum: 3090c40450a92673acab991832fd83b9 (MD5) / Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) / Neste trabalho apresentamos algumas contribuições para a compreensão dos impactos socioterritoriais dos assentamentos rurais no município de Mirante do Paranapanema, região do Pontal do Paranapanema - SP. Trabalhamos com três dimensões: 1) dimensão política - destacando o processo de luta pela terra a partir das ocupações; 2) dimensão social - as mudanças e necessidades sociais e econômicas resultantes do estágio de implantação/consolidação dos assentamentos rurais; 3) dimensão econômica - relação assentamento-município a partir da perspectiva comercial e financeira. Também destacamos algumas questões importantes para o entendimento do desenvolvimento da agricultura sob o modo capitalista de produção, dando ênfase às particularidades desse processo no campo brasileiro. Iniciamos essa reflexão a partir dos fundamentos teóricos da questão agrária. Essa discussão é muito importante para a compreensão da diferenciação teórica, conceitual e política existente entre a agricultura familiar e a agricultura camponesa. Apresentamos a formação, espacialização e territorialização da luta pela terra e pela reforma agrária no Brasil, destacando o Pontal do Paranapanema e o município de Mirante do Paranapanema. / In this work we presented some contributions for understanding the social and territorial impacts of rural establishments in the municipal district of Mirante do Paranapanema, region of Pontal do Paranapanema - Sao Paulo's state. We worked with three dimensions: 1) political dimension - highlighting the fight process for land, starting from the land occupations; 2) social dimension - the changes and social needs and economic resultants of the apprenticeship of implantation/consolidation of rural establishments; 3) economic dimension - relationship establishment-municipal district starting from the commercial and financial perspective. We also focus some important subjects to understanding the agriculture's development under the capitalist way of production, giving emphasis to the particularities of that process in Brazilian's field. We began this reflection starting from the theoretical foundations of agrarian subject. This discussion is very important to understand the theoretical, conceptual and politics differentiation existent between the family agriculture and the peasant agriculture. We presented the composition, spacialization and territorialization of the land's fight and for the agrarian reform in Brazil, highlighting Pontal do Paranapanema and the municipal district of Mirante do Paranapanema.

Made available in DSpace on 2014-06-11T19:24:12Z (GMT). No. of bitstreams: 0 Previous issue date: 2003Bitstream added on 2014-06-13T18:51:52Z : No. of bitstreams: 1 leal_gm_me_prud.pdf: 1449748 bytes, checksum: 593a75692793057c98d596e46390c878 (MD5) / O trabalho aborda os impactos socioterritoriais dos assentamentos rurais no município de Teodoro Sampaio - SP. Os impactos são decorrentes das ações dos sem-terra, por meio da ocupação de latifúndios, resultando nas conquistas de lotes. Os assentamentos representam num primeiro momento o processo de reorganização territorial por meio da formação de pequenas unidades de produção e, também o processo de fortalecimento da agricultura camponesa com o surgimento de novos postos de trabalho no meio rural. A temática socioterritorial compreende as mudanças provocadas pelos movimentos sociais envolvidos na luta pela terra e se relaciona com dois processos geográficos (espacialização, territorialização) e por isso as ações ocorrem simultaneamente no território e, em diferentes lugares ao mesmo tempo. A área de estudo dos impactos representou 6% dos assentamentos rurais implantados no Estado de São Paulo até o ano de 2002. Os projetos surgiram principalmente após a segunda metade da década de 1990. No período anterior a essa década, as principais atividades econômicas estavam baseadas na monocultura, na pecuária extensiva, na prestação de serviços públicos e privados. A organização dos sem-terra fortalece a agricultura camponesa gerando impactos na escala local e regional, por meio da constituição de novas relações no campo. / The work approaches the impacts socioterritoriais of the rural establishments in the municipal district of Teodoro Sampaio - SP. The impacts were resulting of the actions of the landless, through the occupation of large estate results were the conquests of the lots. The establishments represent in a first moment the process of territorial reorganization through the formation of small units of production and, also, the process of the agriculture farmer's with the appearance of new work positions in the rural half. The thematic socioterritorial understands the changes provoked by the social movements involved in the fight by the earth and it is related to two geographical processes (espacialização, territorialização,) and for this the actions happen simultaneously in the territory and, in different places at the same time. The area of study of the impacts represented 6% of the rural establishments implanted in the State of São Paulo until the year of 2002. The projects appeared mainly after the second half of the decade of 1990. In the previous period the that decade the main economical activities were based on the monoculture, in the extensive cattle, in the provide services publics and private. The organization of the landless strengthened the agriculture farmer generating impacts in the local and regional scale, by means the constitution of new relationships in the field.