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Public Works Tax Deduction: Bottlenecks and Improvement Proposal / Obras por Impuestos: Cuellos de Botella y Propuesta de MejorasSalinas Rivas, Sergio Fernando Pedro 10 April 2018 (has links)
This article describes and analyses the present conditions of the application of the Public Work Tax Deduction (PWTD) mechanism, identifying six main obstacles that difficult on a appreciable way his concrete implementation or the rate of it.For this purpose, this study has identify and analyze the 30 main highlights that conform the critical path of PWTD process, determining the actual times for his performance and comparing them with the legal times established on the PWTD actual law, and so with the optimal times reasonably according with the experience on the public management of similar work projects. / El presente artículo describe y analiza las condiciones actuales de la aplicación delmecanismo de Obras por Impuestos (OXI), identificando seis obstáculos principales que dificultan de manera apreciable su implementación concreta o la velocidad de la misma. Para efectos del presente estudio se han identificado y analizado los principales 30 hitos que conforman la ruta crítica del proceso OXI, determinando los tiempos reales para su cumplimiento y comparándolos con los tiempos legales establecidos en la normativa OXI actual, y con los tiempos óptimos estimados razonablemente de acuerdo a la experiencia en la gestión pública de proyectos similares.
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Ett fönster till vårt klassrum : En intervjustudie om hur lärare kan skapa delaktighet för elever i språk-, läs- och skrivsvårigheter i arbetet med klassblogg / A window to our classroom : An interview study on how teachers can create participation for students with language-, reading- and writing disabilities in the work with classroom bloggingOksjö, Marina January 2018 (has links)
The aim of this study is to describe and analyze how teachers can create participation in the work of classroom blogs for students in language-, reading- and writing difficulties. Another aim is also to see what challenges and possibilities it brings. The issue addressed in this study is how the educational work can be planned, how the teachers describe that they create participation for students with language-, reading- and writing difficulties, and the strengths and weaknesses that are present in this way of work. The purpose and issues of the study were answered through semi-structured interviews where the questions in an interview-guide were sent to the participants in advance, to give them the opportunity to reflect on the issues that should be addressed. The interviews have been recorded and then transcribed. All participants were selected from a list of active blogs and the main focus area was primary education grade 1-6. All teachers in the study have a broad experience of classroom blogging. The result showed how teachers, through their work with classroom blogs, create great variation in their teaching. Recipients for students' work were a big motivation factor for the students, and the teachers in the study invited the students in the educational planning. Thanks too many forms of expressions such as text production, images and moviemaking students are given the opportunity to express themselves in what way they feel comfortable in. It also offers good opportunities for participation for all students. One difficulty in this type of work is the teachers’ need of technical knowledge, and the anxiety students with language-, reading- and writing difficulties may feel when they are going to publish an online text. / Studiens syfte är att beskriva och analysera hur lärare kan skapa delaktighet kring arbetet med klassblogg hos elever i språk-, läs- och skrivsvårigheter. Syftet är också att se vilka utmaningar och möjligheter arbetet medför. De frågor som studien belyser är hur det pedagogiska arbete med klassblogg kan se ut, hur pedagogerna beskriver att de skapar delaktighet för elever i språk-, läs- och skrivsvårigheter samt vilka styrkor och svagheter som finns med detta arbetssätt. Frågeställningarna och studiens syfte är besvarade genom halvstrukturerade intervjuer där frågorna i intervjuguiden skickats ut till informanterna i förväg för att de innan intervjun skulle få möjlighet att fundera över frågorna som skulle behandlas. Intervjuerna har spelats in och sedan transkriberats. Samtliga informanter valdes ut ifrån webbstjärnans lista över aktuella bloggar och fokusområdet var årskurs 1-6. Samtliga pedagoger i studien har en bred erfarenhet av bloggar i undervisningen. Resultatet visade hur pedagogerna genom sitt arbete med klassbloggar skapar stor variation i sin undervisning. Eftersom att bloggarna är publika får elevernas texter en mottagare utanför klassrummet. Något som är en stor motivationsfaktor för eleverna. Pedagogerna i studien bjuder in eleverna i planeringen av undervisningen vilket skapar ett gott undervisningsklimat. Tack vare de många uttrycksformer så som text, bild och film eleverna kan använda i arbetet med sin klassblogg skapas goda möjligheter till delaktighet hos samtliga elever. En svårighet i arbetssättet med bloggar är det tekniska kunnande det fodrar av personalen. En annan svårighet som upplevs är oroskänslan som elever i språk-, läs och skrivsvårigheter kan känna när de skall publicera en text online.
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A LEI GERAL DA MICROEMPRESA E DA EMPRESA DE PEQUENO PORTE: uma avaliação do processo de implementação em Boa Vista-RR 2003-2008 / THE LAW OF THE MICRO AND SMALL COMPANIES: a evaluation of the implementation process in Boa Vista-RR 2003-2008Pereira, Meire Joisy Almeida 17 April 2009 (has links)
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Previous issue date: 2009-04-17 / The evaluation implementation process of the General Law of Micro enterprises and small
companies in Boa Vista city. The study falls within the evaluative research field, specifically
in the case of an evaluation process. It is analyzed how the state is manifested in the
current restructuring capitalist context, particularly in facing the issue of unemployment
and informality in labor relation. It discusses the entrepreneurship category as an
ideological foundation of the main strategies currently used by the capitalist state to
overcome the unemployment and informality in labor relations. Take as reference the
empirical implementation of the General Law of Micro enterprises and small companies in
Boa Vista city, considering the General Law as a legal instrument that has as one of its
purposes the issue of combating unemployment and informality in labor relations by
different attendment to micro enterprises and small companies and the institution of the
National Simple, single tribute that agglutinates eight spheres of federal, state and
municipal taxes. / Avaliação do processo de implementação da Lei Geral das Microempresas e das
Empresas de Pequeno Porte na cidade de Boa Vista. O estudo se inscreve no campo da
pesquisa avaliativa, tratando-se especificamente de uma avaliação de processo. Analisase
a forma como o Estado se manifesta no atual contexto de reestruturação capitalista,
particularmente no enfrentamento da questão do desemprego e da informalidade das
relações de trabalho. Discute-se a categoria empreendedorismo como fundamento
ideológico de uma das principais estratégias presentemente utilizadas pelo Estado
capitalista para a superação do desemprego e da informalidade nas relações de trabalho.
Toma-se como referência empírica o processo de implementação da Lei Geral da
Microempresa e da empresa de Pequeno Porte na cidade de Boa Vista; considerando a
Lei Geral como um instrumento legal que tem como um de seus objetivos combater a
questão do desemprego e da informalidade nas relações de trabalho mediante o
atendimento diferenciado às Micro e Empresas de Pequeno Porte e a instituição do
Simples Nacional, tributo único que aglutina oito impostos das esferas federal, estadual e
municipal.
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Labour Intensive Public Work (LIPW) Programme as an empowerment tool for youth development : the Ghanaian experienceEshun, Samuel Nuamah 02 1900 (has links)
The Labour Intensive Public Work (LIPW) programme under the Ghana Social Opportunity
Project (GSOP), is a social protection programme initiated by the Government of Ghana, to offer
jobs and income earning opportunities to some targeted rural residents, especially the youth,
through the application of labour intensive technology in the construction of community
infrastructure that has the potential of generating secondary employment. This is a mixed method
study sought to provide an account on the Ghanian version of LIPW programmes. The study
assessed and identified the challenges facing the programme implementation from beneficiary and
implementers’ perspective in order to set the platform for an interactive feedback between project
implementers and community members for the smooth implementation of future LIPW
programmes. The study also assessed the impact of the programme on poverty and migration
among the youth in Ghana. In identifying the challenges facing the programme from implementers’ perspective, 15 key project
implementers were interviewed. An interview guide and a questionnaire were also developed to
collect data from 500 beneficiaries of the programme to know their challenges. In assessing the
impact of the programme on migration among the youth, questionnaires were administered to 239
households in beneficiary communities and 189 households from non-beneficiary communities of
the LIPW programme. Finally, data was collected from 90 youth who benefited from the
programme and 90 youth who did not benefit from the programme to compare and determine the
extent to which the programme has contributed in reducing poverty among the youth.
The study revealed that the key challenge facing the programme implementation from the
implementers’ perspective is capacity problem involving, inadequacy of staff to implement the
programme at the district level, frequent breakdown of vehicles for monitoring, and delays in the release of funds for commencement of project. Beneficiaries of the programme also indicated that
they were not satisfied with the amount of money they were receiving as wage for their labour.
They were also unhappy with the delays in payment of their wages and the period of engagement
in the programme. The study found out that the LIPW programme under the GSOP has not
contributed in reducing migration among the youth. However, the programme has contributed to
reducing poverty among the youth. The study therefore recommends that capacity gap analysis
conducted before project initiation should include adequacy of staff and logistics to cater for any
deficiency. It is strongly recommended that beneficiaries of the programme should be consulted
in setting the wage rate to avoid resentment provoking misunderstanding between beneficiaries
and project implementers. The study further recommended that the government should scale up
the programme to cover more communities in order to reduce poverty among the youth in Ghana. Finally, the study proposed a new model for LIPW for the youth known as ‘LIPW +3Cs’. This
model incorporates three Cs, that is ‘C’ompetence’, ‘C’onnections’ and ‘C’haracter’ into LIPW
programmes. ‘LIPW +3Cs’ will not only train youth to secure jobs after the programme
(Competence) but will assist them to establish a network among themselves and other supporting
institutions (Connections). Issues of character which encompases a sense of right and wrong will
also be inculcated in the youth to assist them to function effectively in the society (Character). / Adult Basic Education (ABET) / D. Phil. (Adult Education and Youth Development)
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