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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.
1

Efeito do FDI na receita de ICMS do Cearà / Effect of FDI in GST revenue of CearÃ

Francisco Josà Vale Matos 11 November 2010 (has links)
nÃo hà / Este trabalho analisa o efeito da polÃtica industrial do CearÃ, apoiada pelo Fundo de Desenvolvimento Industrial - FDI e instrumentalizada pelo Programa de Incentivo ao Desenvolvimento Industrial na receita tributÃria de ICMS. O objetivo principal da pesquisa à aplicar um modelo economÃtrico com dados em painel que comprove o efeito da renÃncia fiscal na receita de ICMS do segmento industrial, bem como avaliar o comportamento da elasticidade da receita, relativamente à Margem de Valor Agregado (MVA), praticada pelos participantes das setoriais de Alimento, Bebida, CalÃado e TÃxtil. A evidÃncia empÃrica se baseia em dados produzidos em dois momentos, antes e apÃs a sua concessÃo para o mesmo conjunto de setores. Os resultados do modelo economÃtrico validaram a sua especificaÃÃo, comprovando, assim, o efeito nÃo uniforme do FDI na receita de cada setorial, conforme a magnitude de sua elasticidade. Ademais, as estimativas comprovaram a natureza das elasticidades das setoriais: Alimento - inelÃstica; Bebida e TÃxtil - elÃstica. Quanto à eficÃcia da polÃtica industrial para o desenvolvimento econÃmico regional conclui-se que CalÃado à a Ãnica setorial cuja renÃncia fiscal foi plenamente compensada pela expansÃo da base tributÃria de sua cadeia produtiva. / This study examines the effect of industrial policy of CearÃ, supported by the Industrial Development Fund and exploited by the Program for Encouragement of Industrial Development in tax revenues of ICMS. It is applied an econometric model with panel data to estimate the effect of the tax waiver on ICMS revenue of the industrial segment as well as to evaluate the behavior of the elasticity of revenue, for the Margin Value Added (MVA), practiced by the participants of the sector of Food, Beverage, Footwear and Textile. The empirical evidence is based on data produced on two occasions, before and after the implementation of tax benefits for the same set of industries. The results validated the specification of the model, which demonstrated that the effect of FDI is not uniform in revenue for all sectors. According to the magnitude of the elasticities, there are statistical evidences that such effects are inelastic for the Food sector, elastic for Beverage and Textile sectors, but inconclusive for Footwear sector. As for the effectiveness of industrial policy for regional economic development: Footwear is the only sector whose tax waiver was fully compensated by the expansion of tax base of the production chain.
2

Rozsah povinnosti k náhradě škody v obchodním zákoníku / The scope of liability to damages under the Commercial Code

Netík, Martin January 2011 (has links)
The following diploma thesis is called "The scope of liability to damages under the Commercial Code". I have chosen this theme because the damages are one of the most important legal instrument and in accordance with the actual practice of the courts and legislative development also a dynamically developing part of the civil law with perspective on the new attitude to this instrument with respect to the draft bill of the new Civil Code. The aim of the thesis is to acquaint the reader with the current legislation, compare current legislation with respective court decision and opinions of the juristic community and offer new look on the issue. The thesis is divided into seven chapters. The first one is a preface and defines the matter of thesis. The last one is a conclusion and contains the final look on the scope of liability to damages under the Commercial Code and the brief review of conclusions contained in the thesis. Chapter Two deals with legal regulation of formation of the liability to damages and is composed of three parts, each of them is dealing with different matter of this formation. Part One contains the basic precondition, which shall be met in order to claim damages according to the Commercial Code. Part Two focuses on the duty to inform about the occurred damage. Part Three looks at...
3

Gestione del rapporto di lavoro e intervento pubblico nel sistema giuslavoristico / Management of the Labour Relationships and the Public Intervention in the Labour Law System

CRO, PAOLO 23 February 2007 (has links)
L'opera esamina l'intervento pubblico nella gestione del rapporto di lavoro sotto il profilo storico e giuridico nelle tre fasi d'instaurazione, gestione e cessazione del rapporto. Si valorizza anche il ruolo specifico dei tre poteri legislativo, esecutivo e giudiziario, con particolare riguardo all'analisi sistematica del diritto amministrativo del lavoro. L'opera intende porre in luce gli elementi logici, giuridici ed assiologici di questo ramo del diritto del lavoro, per ricondurne le fattispecie esaminate ad un sistema coerente e razionale e per suggerirne sia un metodo d'analisi de iure condito sia una prospettiva per una lettura ed una proposta de iure condendo. / This work analyses how public powers affects labour relationships both from the historical and the juridical points of view. The three main phases of labour relationships beginning, management and end are examined separately. The specific contributions by the three public powers legislative, administrative and judiciary especially by the public administration, are also dealt with. The goal is to illustrate the logical, juridical and ethical elements of this branch of the labour law, in order to build a rational system for both the analysis de iure condito and the debate de iure condendo.

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