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Property tax administration in practice : a case study of the Portmore Municipality, JamaicaWynter, Carlene Beth January 2014 (has links)
The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authority, the politicians, the developers, the local authorities, the central government and the taxpayers and how each one uses its capital to maintain or dominate its position within the property tax field. The findings revealed that there were various tensions and struggles among the different players within property tax field in Jamaica. The players in the field used their ‘capitals’ to maintain, dominate and or attempt to make changes to the property tax rules. The findings suggest that some property tax enforcement practices were the means through which these tensions were manifested and resolved or on the other hand, the tax authority attempted to use the current practices as hidden agendas to highlight those tensions in order to stand their ground or obliquely suggest changes or even to demonstrate its tacit support of government policies. The findings also suggest that the non-localization of the property tax may be due to varied political interests, mistrust in the local authorities and also the perception by some players that there’s a lack of capital at the local level to manage the tax. Finally, taxpayers’ used their social, economic and cultural capital to resist enforcement and compliance efforts cheating the government of much needed revenues Property tax although not an important national tax is a critical source of revenue for local communities globally. An increased understanding of the working of the practices is beneficial and has implications for both taxpayers and policymakers. The three research questions posed in my study address and highlight the main property tax enforcement strategies and how the tax authority and policymakers use their capital to shape these practices; the extent to which non-localization of the property tax within the Portmore Municipality is influenced by the political dispositions of the players in the field and thirdly the dimensions of property tax compliance and non-compliance in Jamaica. The questions seek to demonstrate how the combination of the actions and interactions of tax administrators, taxpayers, politicians, developers, government bureaucrats reshape administrative practices in the property tax field which have implications for revenue generation and the provision of services. In keeping with the adoption of an interpretive inductive approach, face-to-face interviews were conducted with tax administrators, policymakers, councillors, mayors, taxpayers, members of civil society, a developer and a tax professional. A theoretical framework is created which combines the major themes and theoretical concepts within three strands of literature: tax administration, fiscal decentralization, and Bourdieu’s theory of practice. The structure provides the explanatory lens through which the findings are presented and interpreted. The study contributes to the tax scholarship through an interpretive methodical approach which gives an additional perspective on property tax administration. It answers the call for well-developed tax research dispelling the notion that tax research is adequately dealt with. This study contributes to the tax literature by demonstrating that taxation isn’t just a technical issue; that the legal framework and administrative framework don’t necessarily coincide with practice; that tax practice is shaped by the actions and interactions of players in the field, making it a social construction; that players use their power to influence property tax practice and that players actions are conditioned by their background. The study also contributes a conceptual framework for property tax practice.
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Tax compliance in immigrant communities : Bangladeshis in the UKAkhand, Z. January 2019 (has links)
This thesis employs Bourdieu's theory of practice to explore small immigrant business owners' adaptation to the host country's income tax system. In doing this, the thesis applies a sociological perspective in the theorizing and study of their tax compliance behaviour. Drawing on a survey (N=101) and in-depth interviews (N=27) with Bangladeshi family business owners and their tax advisers in the UK, this thesis demonstrates that immigrant business owners' engagement with the host country's tax system is grounded in the sociocultural status they inherit from their country of origin, even though their social class positions in the new society unconsciously condition and impact on how they practise tax compliance. Findings suggest that the power relations inherent in the tax professional-taxpayer relationship act as a critical factor in the reproduction and transformation of immigrant business owners' moral disposition towards compliance with tax laws. The thesis argues that the ways small Bangladeshi family business owners think, feel and act in their approach to tax compliance is likely to differ not only from those of native business communities but also from those of other immigrant communities in the UK.
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A pós-graduação em Ensino de Ciências no Brasil : uma leitura a partir da teoria de Bourdieu /Feres, Glória Georges. January 2010 (has links)
Orientador: Roberto Nardi / Banca: Jorge Megid Neto / Banca: Alberto Villani / Banca: Regina Célia Baptista Belluzzo / Banca: Fernando Bastos / Resumo: Buscou-se identificar origens, evolução, tendências e perspectivas da pós-graduação em Ensino de Ciências no Brasil para contribuir com a visibilidade da sua constituição e instituicionalização enquanto campo científico que apresenta características e cultura própria, além dos seus impactos na produção do conhecimento na área educacional do páís. Por meio de procedimentos metodológicos que envolveram o desenvolvimento de trajetória de pesquisas: bibliográfica, documental, campo e teórica, perseguiu-se esse objetivo, mediante a apropriação de aportes teóricos e, em especial, sob a ótica da teoria de Pierre Bourdieu. Isso permitiu identificar, descrever e conduzir à compreensão de conceitos relacionais presentes e à descrição da existência, constituição e institucionalização da área em foco no Brasil; procedendo-se também à identificação do espectro que a envolve, influenciado por marcos contextual de natureza econômica, social, política e cultural, com destaque à pesquisa, produção intelectual e à comunicação científica. Os resultados obtidos refletem as relações entre a teoria e a prática que se fazem presentes na pós-graduação em foco e que a distinguem como uma área do conhecimento de relevância no contexto brasileiro. Desse modo, pode-se concluir que: tem caráter multidisciplinar e uma historicidade própria no cenári educacional; sua representatividade está fundamentalmente apoiada nos programas de pós-graduação, em suas temáticas de formação de massa crítica e profissional, linhas e grupos de pesquisa e, ainda, na produção científica decorrente. Embora esteja consolidada e institucionalizada perante organismos como a Capes, ainda se ressente da existência de uma cultura da informação e da criação de uma Rede de Informação Especializada para o compartilhamento adequado do conhecimento gerado pelos seus agentes ... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: This study througt to identify the origins, trends and perspectives of the Science Education area in order to contribute to the visibility of its constitution and institutionalization as a scientific field that presents its own characteristics and culture, besides its impact on the production of knowledge in the educational field in the country. Through methodological procedures involving the development of the trajectory of bibliographic, documental, field and theoretical researches, we have tried to reach this objective, through the appropriation of theoretical subsidies, in particular, under the perspective of the Pierre Bourdieu's theory. This has allowed us to identify, describle and lead to the understanding of present relational concepts and institutionalization of this specific field in Brazil; and also the identification of a spectrum that surrounds this field, influenced by contextual limits of economic, social, political and culture nature, with emphasis on research, intellectual production and the scientific community. The results reflect the relations between theory and practice that are present in the field of Science Education and distinguish it as field of knowledge of great relevance in the Brazilian context. Thereby, we can conclude that: the field of Science Education has a multidisciplinary character and its own historicity in the education scene; its representationis fundamentally supported by graduate programs, in its formation thermes of critical and professional mass, lines and research groups and in the scientific output. Although this field is consolidated before institutionalized organizations such as CAPES, it still needs information culture and the creation of a specialized information network for the sharing of the adequate knowledge created by its agents ... (Complete abstract click electronic access below) / Doutor
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A pós-graduação em Ensino de Ciências no Brasil: uma leitura a partir da teoria de BourdieuFeres, Glória Georges [UNESP] 26 July 2010 (has links) (PDF)
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feres_gg_dr_bauru.pdf: 4575100 bytes, checksum: 1cc45d9e87cbf1f7d04206f199e71f16 (MD5) / Buscou-se identificar origens, evolução, tendências e perspectivas da pós-graduação em Ensino de Ciências no Brasil para contribuir com a visibilidade da sua constituição e instituicionalização enquanto campo científico que apresenta características e cultura própria, além dos seus impactos na produção do conhecimento na área educacional do páís. Por meio de procedimentos metodológicos que envolveram o desenvolvimento de trajetória de pesquisas: bibliográfica, documental, campo e teórica, perseguiu-se esse objetivo, mediante a apropriação de aportes teóricos e, em especial, sob a ótica da teoria de Pierre Bourdieu. Isso permitiu identificar, descrever e conduzir à compreensão de conceitos relacionais presentes e à descrição da existência, constituição e institucionalização da área em foco no Brasil; procedendo-se também à identificação do espectro que a envolve, influenciado por marcos contextual de natureza econômica, social, política e cultural, com destaque à pesquisa, produção intelectual e à comunicação científica. Os resultados obtidos refletem as relações entre a teoria e a prática que se fazem presentes na pós-graduação em foco e que a distinguem como uma área do conhecimento de relevância no contexto brasileiro. Desse modo, pode-se concluir que: tem caráter multidisciplinar e uma historicidade própria no cenári educacional; sua representatividade está fundamentalmente apoiada nos programas de pós-graduação, em suas temáticas de formação de massa crítica e profissional, linhas e grupos de pesquisa e, ainda, na produção científica decorrente. Embora esteja consolidada e institucionalizada perante organismos como a Capes, ainda se ressente da existência de uma cultura da informação e da criação de uma Rede de Informação Especializada para o compartilhamento adequado do conhecimento gerado pelos seus agentes... / This study througt to identify the origins, trends and perspectives of the Science Education area in order to contribute to the visibility of its constitution and institutionalization as a scientific field that presents its own characteristics and culture, besides its impact on the production of knowledge in the educational field in the country. Through methodological procedures involving the development of the trajectory of bibliographic, documental, field and theoretical researches, we have tried to reach this objective, through the appropriation of theoretical subsidies, in particular, under the perspective of the Pierre Bourdieu's theory. This has allowed us to identify, describle and lead to the understanding of present relational concepts and institutionalization of this specific field in Brazil; and also the identification of a spectrum that surrounds this field, influenced by contextual limits of economic, social, political and culture nature, with emphasis on research, intellectual production and the scientific community. The results reflect the relations between theory and practice that are present in the field of Science Education and distinguish it as field of knowledge of great relevance in the Brazilian context. Thereby, we can conclude that: the field of Science Education has a multidisciplinary character and its own historicity in the education scene; its representationis fundamentally supported by graduate programs, in its formation thermes of critical and professional mass, lines and research groups and in the scientific output. Although this field is consolidated before institutionalized organizations such as CAPES, it still needs information culture and the creation of a specialized information network for the sharing of the adequate knowledge created by its agents ... (Complete abstract click electronic access below)
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Perceived parental influence on adolescent students' mathematical dispositions : a Bourdieusian perspectiveKleanthous, Irene January 2012 (has links)
Adolescent students’ perceptions of parental influence in relation to mathematics education is an under-researched area, since most studies in this area focus on parental involvement in primary mathematics. This research study aims to fill this gap in the literature by exploring adolescent students’ perceptions of parental influence on their dispositions towards studying mathematically-demanding courses in Higher Education (HE). This study employs mixed research methods to investigate students’ perceptions of parental influence with a survey (N=563) and semi-structured interviews with six students and their parents. Additional interviews were conducted with three immigrant families in Cyprus. The study builds on Bourdieu’s theory of reproduction of social inequalities and extends some concepts of Bourdieu’s theoretical framework to discuss parental influence. The main findings of this research study are reported in three journal papers whilst the papers are under review for publication. The first paper of the thesis reports the analysis of the quantitative data of this study by combining Rasch analysis with statistical modelling. The statistical analysis showed that parental influence is not statistically significant for predicting students’ mathematical dispositions in some models, when other background variables are included in the models. However, further statistical analysis showed that the effect of parental influence is mediated through students’ choice of mathematics course and their mathematical inclination. The non-statistical significance of parental influence in some models was interpreted as a ‘misrecognition’ after Bourdieu (1980). The same phenomenon was noted in the second paper of the thesis, where students and their parents ‘denied’ parental influence during their interviews. This was again interpreted as ‘misrecognition’ and parental influence is conceptualised as a form of ‘symbolic violence’ that parents exercise on their children. Arguably, parents possess more capital in the family field and their influence on their children’s educational choices might be unconscious, thus students’ misrecognise their parents’ influence but they draw significantly on their family’s capital to make their choices for future studies in HE.Lastly, the third paper of the thesis explored cultural differences in students’ perceptions of parental influence in England and Cyprus; stronger perceptions of parental influence were identified in immigrant students’ interviews compared to indigenous students in both countries. Bourdieu’s (1977) concept of ‘hysteresis’ was adapted to theorise this phenomenon. Arguably, while immigrant students’ habitus adjust to the new field, students become more reflective on their parents’ influence because of the reflexivity the hysteresis effect entails. In all three papers Bourdieu’s theoretical framework was used to operationalise students’ mathematical dispositions and to interpret the findings of this study. The main contributions to knowledge of this study is the operationalisation of students’ mathematical habitus; the new theoretical conceptualisation of parental influence as a form of symbolic violence in the family field and the extension of the hysteresis effect to interpret immigrant students’ stronger perceptions of their parents’ influence.
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The Ambiguous Integration Concept as Reflected in the Role of Third Sector Organisations in Highly Skilled Refugees Employment Integration in SwedenMutiarasari, Clara Citra January 2021 (has links)
This thesis studies the role of the third sector organisation [TSO] in highly skilled refugees' employment integration in Sweden. It attempts to contribute to the migration studies literature and nonprofit sector studies by focusing on the underresearched highly skilled refugees and several TSOs in Sweden, one of the major receiving countries in Europe during the refugee crisis. It discovers the challenges faced by the highly skilled refugees and the TSOs' solution to help them overcome the obstacles using Bourdieusian capital theory. In doing so, the TSOs are also shaping the integration concept of the nation, which is proven to be ambiguous. On the one hand, they preserve the construction of refugees as needing care and their difference from Sweden as weakness. On the other hand, they challenge the idea that integration is primarily refugees' responsibility and attempt to change employers' unwillingness to hire with the concept of diversity as a strength. Despite that, the TSOs do not significantly challenge the dominant integration concept in Sweden and the state. This thesis argues that it may be explained by the strong trust between the government and civil society stemmed from the nation's historical development as an egalitarian welfare state.
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När de kommer upp i tonåren så slutar de ändå bara : En kvalitativ studie om flickors förutsättningar att spela fotboll i Malmö ur ett tränarperspektivHögborg, Louise January 2021 (has links)
Den ideella sektorn i Sverige är den som aktiverar flest barn och unga (4-25 år) och fotboll är den idrott som är överlägset störst i Sverige. Även i Malmö är fotboll den idrott som aktiverar flest barn och unga. Tyvärr är de barn och unga som är aktiva inom fotbollen främst pojkar och flickorna blir färre och färre för varje år. Enligt Ung Livsstil forskningsrapport från 2017 var fotbollen på flicksidan svagare i Malmö än i övriga Sverige. Syftet med denna studie är därför att ge en djupare förståelse för vilka förutsättningar tränare i fotbollsföreningar upplever att de har för att skapa fotbollsverksamhet för flickor i Malmö. Vilka hinder och möjligheter stöter tränarna på och hur ser de på framtida tillväxt? Studiens empiriska material består av sex kvalitativa intervjuer samt styrdokument och lokala strategier från Fritidsförvaltningen, Malmö Stad. Vid analys av det empiriska materialet har Pierre Bourdieus kapitalteorier och Yvonne Hirdmans teori kring genussystem och genuskontrakt använts. Studiens resultat visade att de köns- och genusnormer som finns i samhället påverkade tränarnas förutsättningar att få flickor att spela fotboll både på och utanför planen. För att få tillgång till planen ställdes flickornas verksamhet i relation till pojkarnas både sett till antal utövare, men även på vilket sätt fotbollen förväntades utföras. Utanför planen påverkade föräldrarna genom att upprätthålla och reproducera bilden av flickan som en icke tävlingsinriktad individ. Analysen visade att tränarna upplevde sig som ensamma i rollen att få verksamheten att behålla men även att rekrytera nya medlemmar. Tränarnas upplevelser följde de mönster som tidigare forskning sett det vill säga att fotbollen domineras av manliga normer, värderingar och flickorna tilläts inte avvika alternativt få tillgång till samma arenor som pojkarna. Slutligen visade studien att genom bättre samarbete internt i föreningen men även externt med andra föreningar kunde förutsättningarna för tränarna förbättras och därigenom öka antalet fotbollsspelande flickor.
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Why Brands Still Cause Trouble : Revisiting Holt's dialectical theory of consumer culture and brandingGrau, Luis, Vanetski, Andrei January 2018 (has links)
The rise of social media in general and Instagram in particular has enabled a new type of celebrities, called micro-celebrities, that nowadays are being increasingly used by companies to endorse their products or establish their brands. While celebrity endorsement as a type of stealth branding together with some other marketing techniques characteristic of postmodernism were predicted to be unveiled and scorned by consumers (Holt, 2002), there are signs that through the practices of micro-celebrities, the language and logic of marketing have become even more ubiquitous in our contemporary social life (Khamis et al., 2017). The purpose of this research is to investigate the interplay of Instagram micro-celebrities with brands of the social media marketing ecosystem with the aim to add to the understanding of the spotted contradiction. The research adopted the case study design. Some preliminary interviews with advertising agencies and brands allowed to construct two independent cases where Instagram influencers were used in campaigns by brands of different scale. Semi-structured interviews with brand owners, marketing specialists of advertising agencies, Instagram influencers, and their followers were used to collect qualitative data. The obtained information was further analyzed through the lens of Bourdieu’s social theory and Lacan’s theory of the four discourses. The research reveals that despite Holt’s conclusive extrapolations, stealth branding techniques are exponentially growing not only in their popularity but also in efficiency. The study also suggests that even though today’s consumers indeed require an appendage to the product being consumed in the form of symbol or particular tacit knowledge (post postmodern consumer culture according to Holt) the dialectical model provided by Holt seems to be hasty enough to build since we manage to distil some current processes characteristic not only for post postmodern and postmodern period but also for modern and pre modern ones.
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Branci, pro vodu! Hierarchie ve skupině historického šermu / Recruits, bring water! Hierarchy within a group of historical fencingVoděra, Jan January 2019 (has links)
Historical fencing represents an interesting leisure time activity that thousands of people in the Czech Republic devote, most of them joining historical fencing groups. There is a relatively strong hierarchy within a number of groups. The main goal of the thesis is to reveal mechanisms, by which the hierachies in the particular group are generated, maintained, how these hierarchies affect the behaviour of individuals and how an individual can move up and down in the group's hierarchy. The secondary goal of the thesis is to focus on the role of gender in relation to group hierarchies and how is gender done in a group. To get the data qualitative research methods of participant observation and semi-structured interviews are used. The thesis is supplemented by a photo documentation. Theoretical framework used in the research is mainly Bourdieu's capitals and the subculture capital. In addition the concept of authenticity became important during the research. Based on the data the most important capitals are objecitified and embodied subcultural capital, physical capital and social capital. For subcultural studies is very typical the engagement in the subculture, in this case subcultural engagement proved to be important mainly for the non-fighting members of the group. Within the group gender has not...
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De oberoende förlagens kamp mot giganterna : En kvalitativ intervjustudie om hur vertikal integration påverkar tolv oberoende förlagsexponering och konkurrensstrategier / The independent publishers fight against the giants : A qualitative interview study on how vertical integration affects twelve independent publishers' exhibition and competition strategiesJubb, Josephine, Gleisner, Elina January 2021 (has links)
Föreliggande studie undersöker hur tolv oberoende förlag upplever att det är att verka i enägarkoncentrerad bokbransch där de konkurrerar mot vertikalt integrerade mediekoncerner.Studiens fokus ligger på hur respondenterna upplever att den vertikala integrationen påverkarderas möjligheter till exponering på olika typer av plattformar, samt på hur detta formar deoberoende förlagens strategier för konkurrens. De två största förlagsgrupperna i Sverige år2021 är Bonnierförlagen och Norstedts Förlagsgrupp, som båda är del av ett störremediekonglomerat där ägandeskap av både ljudboksappar, fysisk- och internetbokhandelsamt dagspress förekommer. Med utgångspunkt i Pierre Bourdieus fältteori undersöker ochanalyserar rapporten förlagsverksamheternas förutsättningar att verka inom branschen samthur de olika aktörerna agerar och varför. Metoden utgår ifrån kvalitativ innehållsanalys därpersoner i ledande position intervjuas om deras upplevelse av vad det innebär att inte vara endel av ett mediekonglomerat när det kommer till exponering och vilka strategier de har för attkonkurrera mot dem. Resultatet visar att respondenterna ser breda kontaktnät och ekonomisktkapital som viktigt för att ha möjlighet till exponering samt att det kan vara svårt attkonkurrera om synlighet hos vertikalt integrerade distributörer. Respondenterna påverkas avde större mediekoncernernas ställning i branschen i strategierna för att konkurrera mot dem,där de bland annat fyller ut tomrum som de större koncernerna missat. Studiens slutsats är attde oberoende förlagen på olika sätt, beroende på storlek, påverkas av att verka i en branschdär dominerande aktörer är vertikalt integrerade. Det kan sammankopplas med liknandefenomen inom mediebranschen, såsom journalistbranschen. / The study researches the experience of an owner-focused publishing bransch for twelveindependent publishers in which they compete alongside heavily integrated media groups.The study focuses on how the integrated media groups affect the independent publishers intheir implemented strategies to remain competitive. As of the year of 2021, the two largestpublishing groups are Bonnier Publishers and Norstedts Publishing Group. Both are part of alarger media conglomerate that has ownership of audiobook applications, physical andweb-hosted book stores as well as daily press. Starting with Pierre Bourdieu's field theory, thereport investigates and analyses the publishers prerequisites in order to act and remaincompetitive within the industry, as well as how the publishers have to act and the reasons ofwhy. The method is based on qualitative and thorough content analysis where people in aleading position are interviewed about their experience of what it means not to be part of amedia conglomerate when it comes to exhibition and what strategies they have in order toremain competitive. The results show that the respondents see broad contact networks andfinancial capital as the most important pillars in order to have the opportunity for exposureand that it can be difficult to compete for visibility versus heavily integretaded distributors.The respondents are affected by the position the larger media groups hold within the industrybut are prone to utilize strategies that fill gaps that the larger groups have missed. The study'sconclusion is that the independent publishers are affected in different ways, depending ontheir size in an industry where dominant competitors are highly integrated. There are largesimilarities within the media- and journalist industries.
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