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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
461

The Euro-Mediterranean Partnership: Critical Assessment of the Security Aspects

Toplu, Esra January 2004 (has links)
This thesis attempts to assess the security aspect of the Barcelona Process (Process), or so called Euro-Mediterranean Partnership (EMP) within the theoretical framework of new regionalism and the Copenhagen School (Security complex theory) which agrees with neo/realism, neo-liberal institutionalism and constructivism in some aspects. The end of the Cold War broadened the security agenda and new security concerns emerged. Actually, most of the so- called security threats are not new, but the perception of them by the states has changed with globalization which increased the interconnectedness and density of the interaction. Global challenges have made states more vulnerable so appreciated the cooperative interaction at regional level. Comprehensive and cooperative security approaches gained importance and led regional security partnership among states. The construction of Euro-Mediterranean security partnership is one case stemming from the high level of interdependence between the European and the Mediterranean countries. The historical ties, economic dependency, geographical proximity increased the EU’s interest towards the Mediterranean. While new regionalism enables to grasp systemic factors in the Process, the Copenhagen School permits to understand security partnership at the regional level. The rise of illegal immigration flows and religious fundamentalism in the Mediterranean as well as tension in the Middle East conflict, the Iraqi War, and terrorist attacks to the US, Algeria and recently Turkey appreciated the importance of the EMP policy and security cooperation so make this study more crucial. This study showed that the security challenges in five sectors of the security defined by the Copenhagen School are observable in the EMP’s case. Both military and non-military concerns threaten the stability and prosperity in the Mediterranean Basin. The three baskets of the EMP depict its comprehensive security approach. Having made an overview of the Barcelona Process, the thesis evaluated the security challenges in general and the thematic areas of concerns in depth. Since security cannot be defined without reference to the perceptions and security cultures of the actors, the study examined the perceptions and security cultures in the EMP. The evaluation of the EMP showed that the EMP has shown certain developments on the way for the security cooperation. However, it could not produce tangible results due to the fundamental shortcomings categorized as inter and intra-institutional incoherence, definitional/perceptional problems and multi- actor involvement in the region. The lack of institutional structures, asymmetrical relations among partners, unbalanced distribution of powers and lack of commitment of the EU are crucial problems. On the basis of all problems lie the gap between the perceptions and security culture of Europe and the Arab world. Thus, this thesis emphasizes the enhancement of inter- subjective understanding and cultural dialogue in order to improve trust and interaction among partners. The EMP is on right track to build zone of peace in the Basin, but it requires longue durée to achieve this.
462

Handelsbolagslösningen : Ett skatteupplägg där näringsfastigheter avyttras paketerade i svenska handelsbolag ägda av nederländska juridiska personer / The general partnership solution : A tax arrangement where industrial real estates are packaged and disposed of in Swedish general partnerships that are owned by Dutch legal entities

Malek, Elham, Dias Halldén, Monica January 2006 (has links)
Det har på senare tid uppmärksammats att svenska fastighetsbolag paketerar näringsfastigheter i svenska handelsbolag med utländska juridiska personer som delägare. Detta fenomen är ett skatteupplägg som kallas för handelsbolagslösningen. I uppsatsen utgår vi från ett typfall där delägarna i det svenska handelsbolaget är nederländska juridiska personer. Skatteupplägget inbegriper tre transaktionsled, där det första ledet innebär att ett säljande svenskt aktiebolag underprisöverlåter en näringsfastighet till det svenska handelsbolaget. Det andra ledet är att de nederländska delägarna avyttrar sina andelar i det svenska handelsbolaget samt fastigheten, det vill säga fastighetspaketet, till ett utomstående köpande aktiebolag i Sverige. Slutligen, efter köpet, likviderar det köpande aktiebolaget handelsbolaget och skiftar ut fastigheten till sig. Problematiken kring skatteupplägget handelsbolagslösningen är att det svenska aktiebolaget har tillgodoräknat sig fastighetens dolda värde, utan skattekonsekvenser, genom en förvärvad skattefri utdelning från de nederländska delägarbolagen. Det köpande aktiebolaget har samtidigt erhållit kapitalförlustavdrag i Sverige, som innebär att förlusten kan kvittas mot motsvarande kapitalvinster inom bolaget, och därmed minskas det skattemässiga underlaget. I samband med fastigheters långa avskrivningsperiod får dessa paketeringar stor ekonomisk betydelse. Frågan som uppstår är huruvida handelsbolagslösningen är lagenlig. Utifrån en rättsdogmatiskmetod behandlar vi problematiken genom en stegvis bedömning av transaktionerna. I samband med första steget i handelsbolagslösningen behandlar vi huruvida överlåtelsen av fastigheten från det säljande svenska aktiebolaget till det svenska handelsbolaget uppfyller villkoren för en kvalificerad underprisöverlåtelse. Vi finner att underprisöverlåtelsen är kvalificerad och att uttagsbeskattning således inte inträder. I det andra steget uppkommer frågan om de nederländska delägarbolagen blir skatteskyldiga i Sverige för den kapitalvinst som uppkommer på de avyttrade andelarna i det svenska handelsbolaget. Utifrån förutsättningar och resonemang i rättsfall, kommer vi fram till att det inte föreligger någon skatteskyldighet i Sverige för de nederländska delägarna. I det tredje steget och sista steget ställs vi inför frågan om det köpande svenska aktiebolaget i samband med upplösningen av det svenska handelsbolaget har rätt att dra av den kapitalförlust som uppstår på andelarna. Bedömningen sker utifrån om förlusten kan anses vara verklig eller inte. Med stöd av praxis anser vi att kapitalförlusten är verklig och därmed avdragsgill. I vår rättsutredning av de tre olika transaktionsleden, finner vi att dessa följer gällande rätt. Med beaktande av detta anser vi det vara av vikt att undersöka huruvida skatteflyktslagen kan tillämpas på typfallet. Med stöd av gällande rätt bör skatteflyktslagen inte bli tillämplig på det köpande svenska aktiebolagets taxering. Vi klargör istället om skatteflyktslagen kan angripa det säljande svenska aktiebolaget. I vår utredning finner vi att skatteflyktslagen inte är tillämplig på handelsbolagslösningen så som den artar sig i typfallet. Detta med stöd av vår gjorda rättsutredning samt de spekulationer som finns på området. Vår slutsats är att det blir svårt att angripa de fastighetsbolag som har utnyttjat handelsbolagslösningen, åtminstone utifrån den konstruktion som föreligger i typfallet. Utifall det är lagstiftarens intention att förhindra denna typ av skatteupplägg, är det upp till denne att komma med ny lagstiftning som tar fasta på problematiken. / Swedish real estate companies have attracted a lot of attention by packaging industrial real estate in general partnership companies that are owned by foreign legal entities. This tax arrangement is a phenomenon that is referred to as the general partnership solution. In this thesis, we use a case example in which the partners in the Swedish general partnership are legal entities with Dutch nationality. The tax arrangement includes three transaction phases, where the first involves an under priced transfer of a commercial real estate from the selling Swedish private limited company to the Swedish general partnership. In the second phase, the Dutch partners trade their shares in the Swedish general partnership including the real estate to an external buying private limited company in Sweden. After the trade the buying Swedish private limited company liquidates the general partnership and transfer the real estate from the general partnership to itself. As a result of this tax arrangement a complex problematic arises when the Swedish private limited company obtain the hidden value in the real estate by receiving tax-free dividends from the Dutch partner companies. The buying Swedish private limited company simultaneously receive capital deficit tax deductions in Sweden, which means that losses can be settled by corresponding capital profits within the company, consequently reducing their tax base. The long depreciation period of real estates means that packaging represents great economical significance. The question that arises is whether the general partnership solution is consistent with Swedish law. Based on a juridical dogmatic method, we consider this complex of problems by means of a systematic assessment of the discussed transactions. In the first step of the general partnership solution, we consider whether the transfer of real estate from the selling Swedish private limited company fulfils the conditions for a qualified under priced transfer. We find that the under priced transfer is qualified, and therefore withdrawal taxation does not occur. In the second step, the arising question is whether the Dutch partner companies become liable for taxation in Sweden for capital profit generated from the disposed shares in the Swedish general partnership. According to the prerequisites and reasoning in legal cases, we find that tax liability in Sweden does not arise for the Dutch partners. In the third and final step, we are faced with the question whether the buying Swedish private limited company has the legal right to deduct the capital loss that results from the Swedish general partnership resolution. The assessment is based on whether the loss can be considered genuine. In accordance with case law we regard the capital loss genuine and therefore tax-deductible. In our legal inquiry we conclude that the three different transaction phases comply with Swedish law. Considering this, we find it imperative to examine whether the Swedish tax evasion law can apply in the case example. By virtue of domestic law, it is not probable that the tax evasion law can apply on the buying Swedish private limited company’s taxation. In regards to the seller’s taxation, we clarify whether the tax evasion law can be applicable concerning the selling Swedish private limited company. We find that the tax evasion law is not applicable in the general partnership solution, in the form that it has in the case example. We support this statement with reference to our legal inquiry and referring to some speculations on the subject. Our conclusion is that it would be difficult to deal with the real estate companies that have made use of the general partnership solution, at least in the construction that exists in the case example. It is up to the legislator to decide on whether to prevent this type of tax arrangement or not.
463

Strategic Economic Partnership between Vietnam and Japan: Current State, Challenges and Measures to Promote Trade and Investment Relations

Nguyen, Thi Bich Ha 07 1900 (has links)
Comments and Discussions : Hitoshi HIRAKAWA
464

A Study on the Cooperation between Performing Arts Organizations and Compulsory Education Schools at Kaoshiung

Hung, Hsiu-fen 27 August 2009 (has links)
Since the Grade 1-9 Curriculum Reform took place in 2001, performing arts curriculum at compulsory education schools of Kaohsiung had faced several difficulties in practice. At the same time, marketing of the performing arts organizations also dropped down due to economic recession. In order to solve the dilemmas of both sides, the researcher thought that a partnership between compulsory schools and performing arts groups is a worthy strategy to try. Two concepts, art education partnership and co-teaching, were used to build up a theoretical framework. It is shown that a successful partnership between a school and a performing arts organization is influenced by many factors. These factors were taken to analyze the cooperative condition happened between the compulsory education schools and the arts organizations at Kaohsiung. Meanwhile, two schools, Kaohsiung Municipal Jiachang Primary School and Kaohsiung Municipal Youchang Junior High School, were chosen as the target cases of this study after a consulting conversation with the Compulsory Education Advisory Group of the Kaohsiung Municipal Department of Education(CEAGK). Members including the school administrative personnel, school teachers, parents and students of both schools were interviewed by selective ways. Taiwan Bangzi Company and the Bean Theatre also contribute their experiences to this study. In addition, observation and document analysis were also used as methods to collect data. Major conclusions are as the following: 1. Full time teachers and appropriate teaching materials are desperately demanded for compulsory education schools at Kaohsiung , unfortunately, even hired teachers has faced job crises at this time. 2. Performing arts groups are aware of the importance to cooperate with schools. 3. Knowing the difficult condition of the performing arts curriculum at school education, the CEAGK adapted strategies to assist teachers improve their skills and employ resources outside schools. 4. ¡§Personal contact¡¨ is a common way to find a partner. No contract was made, but agendas were the only documents for the cooperation. The interview results also reveal that schools need to improve their ways in deliberating the information upon performing arts education partnership. Although to work with schools in educational project is usually the goal for arts organizations, most activities were designed under the ideology of audience development or marketing the coming performance. 5. Both the schools and the performing arts groups respond that ¡§funding¡¨ and ¡§human resource¡¨ are key issues to conquer in dealing with ¡§performing arts education partnership (PAEP).¡¨ 6. PAEP at Kaohsiung is still on the ¡§Exposure Stage¡¨, co-teaching model by an artist and a teacher is still rarely seen. No one has ever attended workshops for the PAEP. 7. Evaluation on the effectiveness of PAEP is still lacked. 8. The PAEP at Kaohsiung was influenced by many factors including policy, funding, key persons, time and the project quality. PAEP should be followed by certain ¡§educational goal.¡¨ At the time of this study, the CEAGK and the performing arts organizations have asynchronous opinions towards the PAEP.
465

Handelsbolagslösningen : Ett skatteupplägg där näringsfastigheter avyttras paketerade i svenska handelsbolag ägda av nederländska juridiska personer / The general partnership solution : A tax arrangement where industrial real estates are packaged and disposed of in Swedish general partnerships that are owned by Dutch legal entities

Malek, Elham, Dias Halldén, Monica January 2006 (has links)
<p>Det har på senare tid uppmärksammats att svenska fastighetsbolag paketerar näringsfastigheter i svenska handelsbolag med utländska juridiska personer som delägare. Detta fenomen är ett skatteupplägg som kallas för handelsbolagslösningen. I uppsatsen utgår vi från ett typfall där delägarna i det svenska handelsbolaget är nederländska juridiska personer. Skatteupplägget inbegriper tre transaktionsled, där det första ledet innebär att ett säljande svenskt aktiebolag underprisöverlåter en näringsfastighet till det svenska handelsbolaget. Det andra ledet är att de nederländska delägarna avyttrar sina andelar i det svenska handelsbolaget samt fastigheten, det vill säga fastighetspaketet, till ett utomstående köpande aktiebolag i Sverige. Slutligen, efter köpet, likviderar det köpande aktiebolaget handelsbolaget och skiftar ut fastigheten till sig. Problematiken kring skatteupplägget handelsbolagslösningen är att det svenska aktiebolaget har tillgodoräknat sig fastighetens dolda värde, utan skattekonsekvenser, genom en förvärvad skattefri utdelning från de nederländska delägarbolagen. Det köpande aktiebolaget har samtidigt erhållit kapitalförlustavdrag i Sverige, som innebär att förlusten kan kvittas mot motsvarande kapitalvinster inom bolaget, och därmed minskas det skattemässiga underlaget. I samband med fastigheters långa avskrivningsperiod får dessa paketeringar stor ekonomisk betydelse. Frågan som uppstår är huruvida handelsbolagslösningen är lagenlig. Utifrån en rättsdogmatiskmetod behandlar vi problematiken genom en stegvis bedömning av transaktionerna.</p><p>I samband med första steget i handelsbolagslösningen behandlar vi huruvida överlåtelsen av fastigheten från det säljande svenska aktiebolaget till det svenska handelsbolaget uppfyller villkoren för en kvalificerad underprisöverlåtelse. Vi finner att underprisöverlåtelsen är kvalificerad och att uttagsbeskattning således inte inträder. I det andra steget uppkommer frågan om de nederländska delägarbolagen blir skatteskyldiga i Sverige för den kapitalvinst som uppkommer på de avyttrade andelarna i det svenska handelsbolaget. Utifrån förutsättningar och resonemang i rättsfall, kommer vi fram till att det inte föreligger någon skatteskyldighet i Sverige för de nederländska delägarna. I det tredje steget och sista steget ställs vi inför frågan om det köpande svenska aktiebolaget i samband med upplösningen av det svenska handelsbolaget har rätt att dra av den kapitalförlust som uppstår på andelarna. Bedömningen sker utifrån om förlusten kan anses vara verklig eller inte. Med stöd av praxis anser vi att kapitalförlusten är verklig och därmed avdragsgill.</p><p>I vår rättsutredning av de tre olika transaktionsleden, finner vi att dessa följer gällande rätt. Med beaktande av detta anser vi det vara av vikt att undersöka huruvida skatteflyktslagen kan tillämpas på typfallet. Med stöd av gällande rätt bör skatteflyktslagen inte bli tillämplig på det köpande svenska aktiebolagets taxering. Vi klargör istället om skatteflyktslagen kan angripa det säljande svenska aktiebolaget. I vår utredning finner vi att skatteflyktslagen inte är tillämplig på handelsbolagslösningen så som den artar sig i typfallet. Detta med stöd av vår gjorda rättsutredning samt de spekulationer som finns på området.</p><p>Vår slutsats är att det blir svårt att angripa de fastighetsbolag som har utnyttjat handelsbolagslösningen, åtminstone utifrån den konstruktion som föreligger i typfallet. Utifall det är lagstiftarens intention att förhindra denna typ av skatteupplägg, är det upp till denne att komma med ny lagstiftning som tar fasta på problematiken.</p> / <p>Swedish real estate companies have attracted a lot of attention by packaging industrial real estate in general partnership companies that are owned by foreign legal entities. This tax arrangement is a phenomenon that is referred to as the general partnership solution. In this thesis, we use a case example in which the partners in the Swedish general partnership are legal entities with Dutch nationality. The tax arrangement includes three transaction phases, where the first involves an under priced transfer of a commercial real estate from the selling Swedish private limited company to the Swedish general partnership. In the second phase, the Dutch partners trade their shares in the Swedish general partnership including the real estate to an external buying private limited company in Sweden. After the trade the buying Swedish private limited company liquidates the general partnership and transfer the real estate from the general partnership to itself. As a result of this tax arrangement a complex problematic arises when the Swedish private limited company obtain the hidden value in the real estate by receiving tax-free dividends from the Dutch partner companies. The buying Swedish private limited company simultaneously receive capital deficit tax deductions in Sweden, which means that losses can be settled by corresponding capital profits within the company, consequently reducing their tax base. The long depreciation period of real estates means that packaging represents great economical significance. The question that arises is whether the general partnership solution is consistent with Swedish law. Based on a juridical dogmatic method, we consider this complex of problems by means of a systematic assessment of the discussed transactions.</p><p>In the first step of the general partnership solution, we consider whether the transfer of real estate from the selling Swedish private limited company fulfils the conditions for a qualified under priced transfer. We find that the under priced transfer is qualified, and therefore withdrawal taxation does not occur.</p><p>In the second step, the arising question is whether the Dutch partner companies become liable for taxation in Sweden for capital profit generated from the disposed shares in the Swedish general partnership. According to the prerequisites and reasoning in legal cases, we find that tax liability in Sweden does not arise for the Dutch partners. In the third and final step, we are faced with the question whether the buying Swedish private limited company has the legal right to deduct the capital loss that results from the Swedish general partnership resolution. The assessment is based on whether the loss can be considered genuine. In accordance with case law we regard the capital loss genuine and therefore tax-deductible.</p><p>In our legal inquiry we conclude that the three different transaction phases comply with Swedish law. Considering this, we find it imperative to examine whether the Swedish tax evasion law can apply in the case example. By virtue of domestic law, it is not probable that the tax evasion law can apply on the buying Swedish private limited company’s taxation. In regards to the seller’s taxation, we clarify whether the tax evasion law can be applicable concerning the selling Swedish private limited company. We find that the tax evasion law is not applicable in the general partnership solution, in the form that it has in the case example. We support this statement with reference to our legal inquiry and referring to some speculations on the subject.</p><p>Our conclusion is that it would be difficult to deal with the real estate companies that have made use of the general partnership solution, at least in the construction that exists in the case example. It is up to the legislator to decide on whether to prevent this type of tax arrangement or not.</p>
466

Wenn der Buchhändler katalogisiert…

Golsch, Michael 23 September 2009 (has links) (PDF)
Als Organisationsmodelle haben Public Private Partnerships (PPP) in den zurückliegenden Jahren geradezu rasant an Bedeutung gewonnen. Das unterstreicht nicht zuletzt auch die Vielfalt der seither zu diesem Thema erschienenen Literatur. Allerdings – auch das zeigen viele Veröffentlichungen – bereitet oft schon die Definition einige Schwierigkeiten.
467

Public health, neighbourhood development and participation : research and practice in four Swedish partnership cities

Fröding, Karin January 2011 (has links)
Det finns betydande skillnader i hälsa beroende på utbildning, socioekonomisk status, etnicitet, ålder och kön och det har konsekvenser för människors livslängd, livskvalitet och hälsa. Ojämlikheter i hälsa blir särskilt tydliga när man jämför olika geografiska områden, där vissa områden har hög koncentration av fattiga och socialt utslagna människor med dålig hälsa, arbetslöshet och låg utbildning. Att vidta åtgärder mot de utbredda hälsoskillnader som finns mellan människor med vitt skilda förutsättningar är en viktig utmaning för hälsofrämjande arbete. En strategi för att minska skillnader i hälsa mellan människor är att arbeta med områdesutveckling i prioriterade bostadsområden. Ett svenskt samarbete, Partnerskap för Hållbar Välfärdsutveckling, bildades 2003 mellan Helsingborg, Norrköping, Västerås och Örebro, kommunala bostadsbolag i dessa städer, flera nationella parter samt forskare vid Örebro universitet. Det centrala i partnerskapet var att genom erfarenhetsutbyte, metodutveckling och kunskapsspridning arbeta för en hållbar välfärdsutveckling i prioriterade bostadsområden (ett område från varje stad valdes ut). Integrerat i detta arbete var forskningsprogrammet ”Den hälsosamma staden - social integration, nätverkspolitik och hållbar välfärdsutveckling”, som följt partnerskapet vetenskapligt mellan åren 2003 och 2010. Det är av stor betydelse att integrera politik, praxis och forskning för att få kunskap om förutsättningar för en hälsosam utveckling i utsatta bostadsområden. Detta är en unik del av det nästan sjuåriga partnerskapsarbetet. Avhandlingens övergripande syfte har varit att inom ramen för Partnerskap för Hållbar Välfärdsutveckling studera folkhälsostrategier och lokalt utvecklingsarbete i kommuner och bostadsområden med särskild betoning på boendes deltagande för en hälsosam utveckling. Avhandlingens första studie syftar till att beskriva och analysera strategiskt folkhälsoarbete och lokalt områdesutvecklingsarbetet i fyra svenska kommuner samt den tidiga implementeringsfasen av Partnerskap för Hållbar Välfärdsutveckling. Datamaterialet består av dokumenterade intervjuer med folkhälsosamordnare och områdesutvecklare, deltagande observationer och skriftliga dokument. Resultatet visar att det redan i början av partnerskapsperioden fanns formella strukturer för folkhälsoarbetet i kommunen, till exempel ett folkhälsopolitiskt program, en utsedd samordnare, ett kontor och administrativa resurser samt politiker med särskilt ansvar för folkhälsofrågor. I uppbyggandet av de formella strukturerna var också de svenska nationella folkhälsomålen ett viktigt underlag. Vad gäller det lokala bostadsområdes arbete kan det ta sig olika uttryck även om målet är det samma. I partnerskapet fanns också tidigt höga förväntningar KARIN FRÖDING Public Health, Neighbourhood Development, and Participation I 83 att det skulle fungera som en sammanhållande kraft för ömsesidigt lärande och en positiv utveckling av prioriterade bostadsområden. Avhandlingens andra studie syftar till att analysera vad som karaktäriserar människor som deltar i områdesutveckling. Boende från tre av partnerskapskommunerna svarade på en enkät och resultatet visade på att människor som försökt påverka politiken i kommunen på olika sätt i större utsträckning deltar i områdesutveckling. Denna påverkan kan ske genom att kontakta en politiker eller lämna in ett medborgarförslag. Högt engagemang och aktivt deltagande var oberoende av individens sociodemografiska faktorer såsom utbildning eller inkomstnivå. Det var endast personer födda utanför Norden som i mindre utsträckning deltog i områdesutveckling. Avhandlingens tredje studie syftar till att undersöka en områdesbaserad interaktion mellan professionella (anställda), boende och forskare i en av partnerskapets utvalda stadsdelar. Baserat på deltagande observation under två år visar studien ett entydigt resultat: för att processen skall fungera krävdes att deltagarna öppet diskuterade enskilda situationer, personliga åtaganden och ömsesidiga förväntningar. Vidare var det viktigt att demaskera makt och auktoritet bland dem som deltar i processen för att inte några skulle ha mer inflytande på arbetet än de andra. Tiden visade sig vara viktig, att processen fick ta den tid det tog med konsensus som ett ledord. Slutligen var det viktigt att acceptera olika nivåer av deltagande. Allt detta bidrar till att skapa en gemensam känsla av engagemang och demokratisk dialog som är så viktigt i ett interaktivt samarbete. I avhandlingens fjärde studie är syftet att studera utvecklingsprocesser för att nå hållbara strukturer för lokalt områdesutvecklingsarbete i de fyra partnerskapsstäderna. Arbetet i Partnerskap för Hållbar Välfärdsutveckling har liksom kommunerna och det lokal områdesarbetet följts mellan åren 2003-2009. Genom en serie studier inom forskningsprogrammet med intervjuer, enkäter, deltagande observation och dokumentanalys har det utformats en databas för fallstudier. Resultatet visar att det under partnerskapsperioden fanns byggstenar i form av politiskt stöd, lokala partnerskap och boendes deltagande i områdesarbetet. När Partnerskap för Hållbar Välfärdsutveckling upphörde fanns dock få hållbara strukturer för områdesutveckling kvar. Det politiska stödet för områdesutveckling var under partnerskapstiden konstant högt men cykliskt, vilket innebar att prioriteringar ändrades. I samtliga fyra studerade stadsdelar hade områdesarbetet delvis avstannat och politiskt stöd och resurser lagts på andra områden i respektive kommun. I ett lokalt partnerskapssamarbete mellan kommun och kommunalt bostadsbolag finns dock möjlighet att bilda hållbara strukturer när såväl det strategiska som det lokala involveras i den praktiska delen av områdesutveckling. Medborgarnas deltagande verkar också utgöra en viss hållbar struktur för områdesutveckling, trots minskat politiskt stöd och resurser. Sammanfattningsvis visar denna avhandling att ett partnerskap för lokalt folkhälsoarbete kan fungera som en sammanhållande länk för lärande och utveckling bland alla inblandade aktörer. För ett fungerande områdesutvecklingsarbete är den lokala kontexten av största vikt liksom formella strukturer och ett nationellt stöd. Det är dessutom nödvändigt att beakta alla boende som potentiella deltagare i områdesutveckling oberoende av utbildning, kön eller inkomstnivå. När ett projektbaserat partnerskap avslutas måste det dessutom finnas strukturer som kan ta vid efter projekttidens slut. Avslutningsvis visar avhandlingen att ett områdesbaserat samspel med deltagande av professionella, boende och forskare ställer krav på en öppen, jämbördig dialog med ett accepterande förhållningssätt till olika nivåer av deltagande samt stort tidsutrymme. / Efforts to combat the widespread health disparities are an important challenge in public health and health promotion. A partnership between four Swedish cities was constituted to face this challenge. Within the context of that partnership, the overall aim of this thesis is to study public health strategies and local development work in municipalities and neighbourhoods, with a special emphasis on residents’ participation. Study I analyses strategic public health work, neighbourhood development, and the early implementation phase of the partnership. Interviews, participant observation, and documents were used as data sources. The study shows that a partnership for local public health work can serve as a connecting link for development and learning among stakeholders involved. Formal structures and national support are crucial preconditions for success in neighbourhood development. Study II analyses what characterizes people who participate in neighbourhood development. A cross-sectional study with a random sample of 1,160 participants from three of the partnership cities was analysed. Citizens who had previous experience of trying to influence policy in the municipality in some way were more likely to be active in neighbourhood development than those who had no such prior experience. Study III analyses a community-academic partnership and a communitybased participatory research process through participant observation. It shows that a community-academic partnership requires an open, equal dialogue, an accepting attitude toward different levels of participation, and a lengthy period of time. Study IV uses a case-study database to analyse the development processes for achieving sustainable structures in neighbourhood development in the four partnership cities. A partnership has the potential to allocate resources on a area-based level, but in this case few resources remained when the partnership ended.
468

Geschäftsführungsmacht, Inhaberschaft und Haftung bei börsenunabhängigen Gesellschaften /

Leyendecker, Benjamin E. January 2008 (has links)
Zugl.: Heidelberg, Univ., Diss., 2008 / Includes bibliographical references (p. 289-332).
469

A qualidade na educação infantil comunitária em Porto Alegre : estudo de caso em quatro creches conveniadas

Susin, Maria Otilia Kroeff January 2009 (has links)
Esta tese aborda a qualidade da educação infantil comunitária conveniada no Município de Porto Alegre, seus limites e suas possibilidades. A qualidade é aqui conceituada a partir da realidade social, econômica, política e pedagógica nas quais se inserem as quatro creches, pesquisadas. O conceito de qualidade da educação infantil comunitária conveniada, aqui proposto, está baseado em valores e se estrutura a partir de elementos dinâmicos e em constante reformulação. Por não se tratar de uma qualidade abstrata, este conceito é datado e geograficamente localizado, construído a partir do real e das experiências vividas pelos sujeitos sociais em relação e pertencentes a uma sociedade de classes antagônicas. A análise da qualidade aqui desenvolvida não separa a instância política da base material regida pelo econômico que, no sistema capitalista, possibilita qualidade diferenciada a partir das condições econômicas das famílias e das comunidades onde se localizam as creches comunitárias conveniadas e dos recursos investidos na educação. A separação do econômico e do político materializa as desigualdades próprias do sistema do capital. O arcabouço teórico, orientador da análise da qualidade, desenvolvido nesta tese, está ancorado em autores que discutem o sistema do capital e suas crises, bem como a alternativa de superação proposta que é a reforma do Estado que se torna mínimo para as políticas sociais e, máximo, para o capital. A reconfiguração do Estado é uma necessidade da sociedade capitalista, pois o capital exige não ser onerado com políticas de distribuição de renda que venham a comprometer a expansão e acumulação, molas propulsoras da sua reprodução. Neoliberalismo, globalização, reestruturação produtiva e terceira via, estratégias do capital para a superação de suas crises, redefinem o papel do Estado e, em defesa do capital, redesenham as políticas públicas. A terceira via busca aproximação com a sociedade civil, por meio da parceria público-privada. A aproximação com a sociedade civil, em Porto Alegre, dáse pela parceria do movimento social comunitário com o poder público, na oferta da educação infantil, sendo o conveniamento a base da política municipal de expansão do atendimento desta etapa da educação básica. Os limites e as possibilidades da qualidade na educação infantil são aqui analisados a partir dos seguintes eixos: projeto político-pedagógico e regimento escolar; habilitação e formação continuada dos educadores e espaço físico. Estes parâmetros formam um todo que incorpora outras práticas construídas no cotidiano das instituições comunitárias e das comunidades. Dentre elas estão os critérios de ingresso, a ausência de participação dos pais e da comunidade, a cobrança de mensalidade e a falta de prestação de contas de todos os ingressos pecuniários da instituição. Os limites e as possibilidades da qualidade da educação infantil comunitária fazem parte de uma história de ausência do Estado na oferta de políticas públicas para a infância e colocam como pauta preferencial a luta por direitos sociais e pela garantia a uma educação pública, gratuita, laica e de qualidade para todas as crianças, cujos pais assim o desejarem tendo como utopia a universalização de toda a educação básica. / This thesis approaches the quality of the communitarian early childhood education offered by day nurseries in the context of a partnership with municipal power in the City of Porto Alegre, and elicits the limitations and possibilities of this education. Quality is here conceptualized on the basis of the social, economical, and political reality in which the four day nurseries studied here are inserted. The concept of quality of communitarian early childhood education proposed here is based on values and it is structured by dynamic elements in constant reformulation. For it is not an abstract concept, the idea of quality is dated and geographically delimitated, constructed on the basis of reality and of the actual experiences of social subjects who are in interaction to each other and who belong to a society of antagonistic classes. The analysis of quality that is exposed here, does not separate the political aspects from the material basis given by economy, which in the capitalist system, allows for differences in the degrees of quality depending on the economical conditions of the families and communities where the communitarian day nurseries are inserted, and on the resources that are invested in education. The separation between economical and political aspects materializes the inequalities of the system. The theoretical framework that guides the analysis of quality in this study is based on different authors that discuss the capital system and its crises, as well as the proposed alternative to overcome them, that is, so far, the transformation of the state, which becomes minimal for social policies, and maximal for capital. The reconfiguration of State is a necessity of capitalist society, to make sure that capital demands are not burdened with rent distribution policies that difficult expansion and accumulation, the two driving forces for its reproduction. Neo-liberalism, globalization, productive restructuring and third way, all strategies used by capital to overcome its own crises, redefine the role of State in defense of capital, and redesign public policies. The third way pursues an approach to civil society, through public-private partnership. The approach to civil society, in Porto Alegre, is possible through the partnership between the social communitarian movement and public power to supply early childhood education, being the partnership a policy of the city to expand the coverage to this stage of basic education. The limitations and the possibilities of the quality in early childhood education are analyzed here from two parameters: political-pedagogical project and school regime; license and continued learning for teachers and physical environment. This parameters compose a whole set that incorporates other practices built up in the daily routine of communitarian institutions and communities. As examples of these practices, we could mention the requirements for the enrollment, the lack of participation of parents and community, the required fees, and the lack of accounting for all the pecuniary incomes of the institution. The limitations and possibilities of communitarian early childhood education are part of a history in which the state does not supply public policies to young children, becoming important items on the agenda the struggle for social rights and for a free, public and laic education with quality for all children whose parents make this option, having as an utopia the universalization of all basic education.
470

A qualidade na educação infantil comunitária em Porto Alegre : estudo de caso em quatro creches conveniadas

Susin, Maria Otilia Kroeff January 2009 (has links)
Esta tese aborda a qualidade da educação infantil comunitária conveniada no Município de Porto Alegre, seus limites e suas possibilidades. A qualidade é aqui conceituada a partir da realidade social, econômica, política e pedagógica nas quais se inserem as quatro creches, pesquisadas. O conceito de qualidade da educação infantil comunitária conveniada, aqui proposto, está baseado em valores e se estrutura a partir de elementos dinâmicos e em constante reformulação. Por não se tratar de uma qualidade abstrata, este conceito é datado e geograficamente localizado, construído a partir do real e das experiências vividas pelos sujeitos sociais em relação e pertencentes a uma sociedade de classes antagônicas. A análise da qualidade aqui desenvolvida não separa a instância política da base material regida pelo econômico que, no sistema capitalista, possibilita qualidade diferenciada a partir das condições econômicas das famílias e das comunidades onde se localizam as creches comunitárias conveniadas e dos recursos investidos na educação. A separação do econômico e do político materializa as desigualdades próprias do sistema do capital. O arcabouço teórico, orientador da análise da qualidade, desenvolvido nesta tese, está ancorado em autores que discutem o sistema do capital e suas crises, bem como a alternativa de superação proposta que é a reforma do Estado que se torna mínimo para as políticas sociais e, máximo, para o capital. A reconfiguração do Estado é uma necessidade da sociedade capitalista, pois o capital exige não ser onerado com políticas de distribuição de renda que venham a comprometer a expansão e acumulação, molas propulsoras da sua reprodução. Neoliberalismo, globalização, reestruturação produtiva e terceira via, estratégias do capital para a superação de suas crises, redefinem o papel do Estado e, em defesa do capital, redesenham as políticas públicas. A terceira via busca aproximação com a sociedade civil, por meio da parceria público-privada. A aproximação com a sociedade civil, em Porto Alegre, dáse pela parceria do movimento social comunitário com o poder público, na oferta da educação infantil, sendo o conveniamento a base da política municipal de expansão do atendimento desta etapa da educação básica. Os limites e as possibilidades da qualidade na educação infantil são aqui analisados a partir dos seguintes eixos: projeto político-pedagógico e regimento escolar; habilitação e formação continuada dos educadores e espaço físico. Estes parâmetros formam um todo que incorpora outras práticas construídas no cotidiano das instituições comunitárias e das comunidades. Dentre elas estão os critérios de ingresso, a ausência de participação dos pais e da comunidade, a cobrança de mensalidade e a falta de prestação de contas de todos os ingressos pecuniários da instituição. Os limites e as possibilidades da qualidade da educação infantil comunitária fazem parte de uma história de ausência do Estado na oferta de políticas públicas para a infância e colocam como pauta preferencial a luta por direitos sociais e pela garantia a uma educação pública, gratuita, laica e de qualidade para todas as crianças, cujos pais assim o desejarem tendo como utopia a universalização de toda a educação básica. / This thesis approaches the quality of the communitarian early childhood education offered by day nurseries in the context of a partnership with municipal power in the City of Porto Alegre, and elicits the limitations and possibilities of this education. Quality is here conceptualized on the basis of the social, economical, and political reality in which the four day nurseries studied here are inserted. The concept of quality of communitarian early childhood education proposed here is based on values and it is structured by dynamic elements in constant reformulation. For it is not an abstract concept, the idea of quality is dated and geographically delimitated, constructed on the basis of reality and of the actual experiences of social subjects who are in interaction to each other and who belong to a society of antagonistic classes. The analysis of quality that is exposed here, does not separate the political aspects from the material basis given by economy, which in the capitalist system, allows for differences in the degrees of quality depending on the economical conditions of the families and communities where the communitarian day nurseries are inserted, and on the resources that are invested in education. The separation between economical and political aspects materializes the inequalities of the system. The theoretical framework that guides the analysis of quality in this study is based on different authors that discuss the capital system and its crises, as well as the proposed alternative to overcome them, that is, so far, the transformation of the state, which becomes minimal for social policies, and maximal for capital. The reconfiguration of State is a necessity of capitalist society, to make sure that capital demands are not burdened with rent distribution policies that difficult expansion and accumulation, the two driving forces for its reproduction. Neo-liberalism, globalization, productive restructuring and third way, all strategies used by capital to overcome its own crises, redefine the role of State in defense of capital, and redesign public policies. The third way pursues an approach to civil society, through public-private partnership. The approach to civil society, in Porto Alegre, is possible through the partnership between the social communitarian movement and public power to supply early childhood education, being the partnership a policy of the city to expand the coverage to this stage of basic education. The limitations and the possibilities of the quality in early childhood education are analyzed here from two parameters: political-pedagogical project and school regime; license and continued learning for teachers and physical environment. This parameters compose a whole set that incorporates other practices built up in the daily routine of communitarian institutions and communities. As examples of these practices, we could mention the requirements for the enrollment, the lack of participation of parents and community, the required fees, and the lack of accounting for all the pecuniary incomes of the institution. The limitations and possibilities of communitarian early childhood education are part of a history in which the state does not supply public policies to young children, becoming important items on the agenda the struggle for social rights and for a free, public and laic education with quality for all children whose parents make this option, having as an utopia the universalization of all basic education.

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