Dissertations / Theses on the topic 'Law and Profit'
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Hollenbaugh, Michael Steven. "Black Letter Law and The For-Profit College." Kent State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=kent1447329970.
Full textDavis, Nicholas John Rutherford. "Profit and professionalism : a study of small law firms." Thesis, University of the West of England, Bristol, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.275355.
Full textMadi, Sherif Madi Muhammad. "The concept of unlawful gain and legitimate profit in Islamic law." Thesis, SOAS, University of London, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.282703.
Full textWilliamson, Quintus. "Partner compensation and profit share models in law firms : a new approach." Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/80779.
Full textENGLISH ABSTRACT: A, sometimes, very controversial concern in any professional service firm across the globe, be it a law firm, accounting practice or consulting engineering firm, is how to construct an equitable, performance-based reward system for executives and professional partners. This study project will address those key issues that affects partner compensation and profit sharing decisions within professional law firms on a daily basis, by establishing which factors influence the current and future legal environment as well as the factors which drive the decision making process when selecting a partner compensation system for a specific law firm, regardless of size and legal focus. This study project also establish which partner compensation systems are currently available and frequently being used by several law firms across the globe, by investigating and analysing their intrinsic features and operations. A total of eleven compensation systems have been identified and will be reported on. This includes the different lockstep models, the merit or performance–based model (also referred to as the discretionary model), the peer-review system as well as other least frequently used systems like the equal partnership, ownership percentage model, 50/50 subjective-objective system, the modified “Hale and Dorr”, simple unit and the team building systems. The study project, by focussing on the operations of a specifically selected South African law firm, will furthermore investigate what effects a possible firm-wide approach to profit sharing, instead of the traditional partner / owner profit sharing systems, might have on the overall operation and / or performance of a law firm. Several performance appraisal concepts and general remuneration principles will be addressed which forms the backbone of this firm-wide approach and which are the key issues to effectively evaluate a person’s overall performance and contributions to a firm – those elements that should be aligned with your firm’s remuneration system. In essence, the aim of this study project is to establish an information resource base on partner compensation and profit share models in law firms, to establish the viability of introducing a firm-wide approach as alternative to the traditional partner-only profit sharing models, to establish a formal framework and model for firm-wide profit sharing for the selected South African law firm and ultimately presenting an effective decision making tool and concept document when selecting a fair and equitable remuneration system for your legal practice.
AFRIKAANSE OPSOMMING: Een van die mees kontroversiële aspekte in professionele dienste firmas wêreldwyd, hetsy binne ‘n regsfirma, rekeningkundige praktyk of konsulteringsfirma, is hoe om uitvoerende bestuur en professionele vennote op gelyke voet te vergoed gebaseer op hulle werklike algehele prestasie. Hierdie werkstuk sal daardie kern aspekte adresseer wat vennote vergoeding- en winsdelingstelsel besluite, binne regsfirmas, op ‘n daaglikse basis affekteer deur die lewensvatbare faktore te identifiseer wat die huidige en toekomstige regsomgewing sal beïnvloed, asook daardie faktore wat die besluitnemingsproses dryf wanneer dit kom by die keuse van ‘n vennote vergoedingstelsel vir ‘n spesifieke regsfirma, ongeag die relatiewe grootte en fokus van die regsfirma. Hierdie werkstuk sal verder vasstel watter vennote vergoedingstelsels tans op ‘n gereelde basis gebruik word deur regsfirmas wêreldwyd, deur ondersoek in te stel na die verskillende stelsels se inherente eienskappe en operasionele werking. Elf vennote vergoedingstelsels word in hierdie studie bespreek. Dit sluit in die verskillende tipe “Lockstep” modelle, die prestasie-meriete gebasseerde modelle, die “peer-review” model asook ander modelle wat minder konsekwent toegepas en aangewend word soos die gelyke vennootskap model, die eienaarskap persentasie model, die 50/50 subjektiewe-objektiewe model, die aangepaste “Hale and Dorr”, die “simple unit” en spanbou modelle. Die werkstuk, deur spesifiek te fokus op die werksaamhede van ‘n spesifieke Suid-Afrikaanse regsfirma, sal ook die effek van ‘n moontlike firma-wye benadering tot winsdeling ondersoek, in teenstelling met die tradisionele benadering van net uitvoerende bestuur wat kan deel in die wins, en sal fokus op die invloed van so ‘n stelsel op die algehele werksaamhede en prestasies van ‘n tipiese regsfirma. Verskeie konsepte van prestasie meting, asook die algemene beginsels van vergoeding word aangespreek wat die fondamente vorm van so ‘n firma-wye benadering – dus daardie kern aspekte wat effektiewe prestasie meting verteenwoordig en wat in lyn gebring moet word met die firma se gekose vergoedingstelsel. Die doel van hierdie werkstuk is dus om ‘n inligtingsdatabasis oor vennote vergoeding- en winsdelingstelsels in regsfirmas te vestig, om vas te stel of daar moontlike potensiaal daarin is om ‘n firma-wye benadering te ontwikkel as alternatief vir die tradisionele modelle waar net uitvoerende bestuur of eienaars deel in die winste, en vervolgens om ‘n formele raamwerk en model vir firma-wye winsdeling te ontwerp om moontlik geimplementeer te word in die spesifieke regsfirma wat ondersoek word. Die werkstuk sal dus dien as ‘n effektiewe besluitnemings- hulpbron wanneer daar op ‘n spesifieke vergoedingstelsel vir jou regsfirma besluit moet word.
Quttineh, Yousef. "Transfer Pricing Profit Split Methods : A Practical Solution?" Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11107.
Full textThe purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated enterprises.
In order to satisfy all parts and serve the dual objective of securing an appropriate tax base in each jurisdiction and avoiding double taxation, one ambition of the OECD is to harmonize the transfer pricing rules and make them become more uniform. An area in which this goal can be accomplish is at an international level such as the OECD; an important developer in the field of transfer pricing. Different transfer pricing methods has been developed which can be applied by both taxpayers and tax authorities to determine a correct transfer price. Six of these methods has gained international acceptance, although to a more or less extent among various countries, and one of these methods is the PSM. In the years between 1979 and 1995, the OECD had a reluctant standpoint of accepting the application of any transfer pricing method based on profits, such as the PSM. This hesitant viewpoint changed in the existing TPG which explicitly stipulates that the PSM could provide a transfer pricing estimation in accordance with the ALP, which should be accepted in exceptional cases.
There are certain situations where a PSM possibly will provide the most appropriate arm’s length result. Since the principle of economics can create complex business environments of both vertical and horizontal integration, contributions of valuable intangibles on both sides of the cross-border transaction, the PSM might be the only method which can be employed. A relevant issue which need to be enlightened is whether the existing guidance provided by the OECD and USA is sufficient from a practitioners and tax administration point of view, or is more guidance needed to better understand the issues surrounding the concept of the PSM. The fact that OECD insist of using comparables to the highest extent as possible when employing the PSM entails practical problems, since it is rather a rule than an exception that reliable comparables cannot be found when valuable intangibles are involved.
The Arthur of this master’s thesis has identified three key conclusions which might facilitate how PSM issues can be handled in the future and improve the existing PSM guidance. These conclusions are the need for a uniform PSM interpretation, the need for additional flexibility and acceptance, and the need for additional TPG guidance.
Andersson, Niclas. "Attributing Free Capital and Profit to Permanent Banking Establishments." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14007.
Full textKlein, Manuel. "Le droit international comme instrument de réconcilliation entre deux solitudes: la dignité humaine et la recherche de profit." Thesis, McGill University, 2013. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=119665.
Full textDans le premier chapitre, l'auteur examine l'impact qu'ont les entreprises sur la dignité humaine. Il fait état de la consécration de la notion de dignité humaine dans une multitude de traités internationaux, mais constate l'absence de définition entourant cette notion. Ainsi, il examine comment la notion de dignité humaine a été définie tant dans les domaines juridique que philosophique. Ensuite, l'auteur explique comment les entreprises par leurs agissements affectent directement la dignité humaine. Il constate que cet impact majeur semble inévitable considérant une caractéristique intrinsèque aux entreprises, la recherche de profit. Dès lors, l'auteur conclut qu'il est nécessaire que les entreprises soient davantage réglementées et que cet encadrement passe par le droit international.Dans le second chapitre, l'auteur étudie le statut des entreprises en droit international. Il vérifie en premier lieu si les entreprises peuvent recevoir le statut de sujet de droit international et établit que dans tous les cas, elles ont la capacité de porter des obligations de droit international. Ensuite, il soutient que ces entreprises devraient être liées par une forme d'ordre public international.Dans le troisième chapitre, l'auteur examine les sources traditionnelles du droit international, plus particulièrement celles relatives aux droits de la personne, afin de vérifier si elles s'appliquent aux entreprises et leur degré d'application. Il constate que les entreprises sont liées à plusieurs égards par ce type d'obligation, que ce soit par certains traités, par la coutume et les principes généraux de droit international ou par la « soft law ».
Khangale, Thabelo George. "The effective application of corporate governance in non-profit companies with specific reference to Milk South Africa NPC." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/78064.
Full textMini Dissertation (LLM)--University of Pretoria, 2020.
Mercantile Law
LLM
Unrestricted
El, Sharif Bahgat Bahgat Khalil. "Law and practice of profit-sharing in Islamic banking with particular reference to mudarabah and murabahah." Thesis, University of Exeter, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.280677.
Full textBrown, Douglas Henry Leon. "Pauperism and profit : financial management, business practices and the new poor law in England in Wales." Thesis, King's College London (University of London), 2014. https://kclpure.kcl.ac.uk/portal/en/theses/pauperism-and-profit-financial-management-business-practices-and-the-new-poor-law-in-england-in-wales(19fdcb82-5aad-47a3-a0a7-1ba59828b710).html.
Full textCarley, Stephen Douglas. "A Trojan Horse for corporate change: a sociological examination of shareholder activists' ability to moderate the profit motive /." Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2696.
Full textAndrade, Marta Maria Santos de Jesus. "Programs of profit sharing and results - law n. 10.101/2000 and functional comprometimento in bahian fertilizer industries." Universidade Federal do CearÃ, 2007. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=3529.
Full textThe objective of the present research is to evaluate the relative importance of the Program of Participation in Profits and Results (PPLR) â Law number 10.101, for the commitment of employees in comparison with other factors of functional commitment. Exploratory and descriptive research was conducted, through case studies, with the use of a questionnaire middle structured questionnaire and an interview by topic with managers of PPLR and employees of the administrative, commercial, and operational areas of two large fertilizer companies in Bahia. The research involved two managers and seventy nine employees. The results were analyzed quantitatively and qualitatively. The research allowed to confirm that in spite of the importance of the PPLR for organizational strategies and objectives, there was no agreement between the companies in what it concerns to the prevalence of the Program when related to factors of affective, normative compromising and other calculatives related in the study. It is suggested that several aspects compete for the dissonance among the case studies researched, as the geographical location, demographic subjects and the style of the administration.
A presente pesquisa tem como objetivo avaliar a importÃncia relativa do Programa de ParticipaÃÃo nos Lucros e Resultados (PPLR) â Lei no. 10.101, para o comprometimento dos empregados em comparaÃÃo com outros fatores de comprometimento funcional. Realizou-se uma pesquisa exploratÃria e descritiva, por meio de estudo de caso mÃltiplo, com a aplicaÃÃo de um questionÃrio semi-estruturado e uma entrevista por pauta, junto a gestores dos PPLR e empregados das Ãreas administrativa, comercial e operacional de duas grandes empresas de fertilizantes da Bahia. A pesquisa envolveu dois gestores e setenta e nove empregados. Os dados foram tratados quantitativa e qualitativamente. A pesquisa permitiu constatar que, apesar da importÃncia dos PPLR para as estratÃgias e objetivos organizacionais, nÃo houve consenso entre as empresas pesquisadas no que concerne à prevalÃncia do Programa quando relacionado com fatores de comprometimento afetivos, normativos e demais calculativos relacionados no estudo. Sugere-se que vÃrios aspectos concorrem para a dissonÃncia entre os estudos de caso pesquisados, como a localizaÃÃo geogrÃfica, questÃes demogrÃficas e o estilo da gestÃo.
Davis, Owen B. "Antitrust punishments in experimental duopoly markets." Laramie, Wyo. : University of Wyoming, 2008. http://proquest.umi.com/pqdweb?did=1654492701&sid=1&Fmt=2&clientId=18949&RQT=309&VName=PQD.
Full textPeerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.
Full textWiegmann, Thomas. "Fairness, trust and motivation in Profit Sharing Systems within German law firms. A qualitative analysis of law firm partner needs in a peer-to-peer context." Thesis, University of Bradford, 2019. http://hdl.handle.net/10454/17676.
Full textRowles, Thomas (Tom), and n/a. "Development of Concepts of Capital and Income in Financial Reporting in the Nineteenth Century." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080808.142536.
Full textLaPoint, Shalom Z., and Shalom Z. LaPoint. "THE DEVELOPMENT OF A NON-PROFIT ORGANIZATION, KEEP IN TOUCH, AS A SOLUTION TO THE PROBLEM OF VISITATION." CSUSB ScholarWorks, 2014. https://scholarworks.lib.csusb.edu/etd/9.
Full textPersson, Frank. "Base Erosion and Profit Shifting, Action 8 : En rättsutredning beträffande nya riktlinjer för internprissättning av immateriella tillgångar." Thesis, Linköpings universitet, Affärsrätt, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-137806.
Full textGodring, Björn, and Lisa Wåhlin. "Business Restructurings and Transfer Pricing in Germany and Sweden : The concepts of profit/loss potential and indemnification." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7779.
Full textBusiness restructurings within multinational enterprises (MNEs) are regular occurrences. Such restructurings are often carried out in order to increase the MNE‟s competitiveness on the market by making the supply chain and management more efficient in order to ac-quire benefits due to economies of scale. There is a risk that such cross-border business re-structurings will transfer the profit/loss potential that is associated with the assets, risks and/or functions that are transferred, to low-tax jurisdictions in order to minimize the MNEs tax burden. Germany amended its tax act in order to prevent such profit potential from being transferred out of the country. This amendment came into effect on the 1st of January 2008. The OECD, which is the normative body on the international tax arena, re-leased a Discussion Draft for the public in September 2008 with the purpose to highlight the transfer pricing aspects of business restructurings and to serve as an interpretation of the application of the Transfer Pricing Guidelines on business restructurings. In this thesis, the concepts of profit/loss potential and indemnification, as they are pre-sented in the Discussion Draft, will be analyzed. The interpretation of the OECD will then be contrasted with the German and Swedish regulation of these concepts. The OECD defines a business restructuring as a transfer including a bundle of assets, risks and/or functions which are transferred across borders within a MNE. If this transfer in-volves the shift of profit/loss potential it shall be included in the valuation of the transfer price of the transactions. The profit/loss potential shall only be included if it can be identi-fied as belonging to a specific asset, risk or function of the bundle. In Swedish legislation there is only one rule which tax authorities can use in order to adjust the income of related parties. This regulation is not a specific rule for business restructurings as such but a gener-al rule for all transfer pricing matters. Sweden has traditionally followed the OECD guide-lines and the Swedish courts and tax authorities will most likely apply the guidance set out by the OECD on business restructurings as well.
Germany views a business restructuring as a transfer package which consist of assets, risks and/or functions which are transferred a cross borders within a MNE. The concept of business opportunities, i.e. the profit potential of the combined assets, risks and/or func-tions of the transfer package, shall be included in the valuation of the transfer package. In the valuation of the transfer package synergy effects for the MNE and location savings as a whole shall be included. This concept deviates from the view of the OECD. The OECD states that only local synergy effects and location savings shall be included in the valuation of the transfer package. The German approach leads to an inherent risk of overvaluation of the transfer package. The way of valuing the transfer package in Germany could lead to
taxation without realization, i.e. profits that would never have been or never could be rea-lized in Germany will be taxed. This contradicts the principle of realization. The OECD, in the Discussion Draft, gives an account for the possibilities for an indemni-fication for the transferor. A business restructuring can sometimes be compared with the breach of a contractual relationship. In such a situation, associated parties would be entitled to an indemnity if independent parties would be indemnified. Such an approach will be dif-ficult to apply in practice since indemnification is closely linked to nations national com-mercial legislation. The matter of indemnifying a party shall be decided on the merits of each case, and it can thereby be complicated to formulate a general regulation. The ques-tion regarding which authority shall be competent to govern such a matter must thereby al-so be resolved.
Good, Helena. "Business Restructurings : Transfer Pricing Aspects from a Distributor's Perspective - When Should Shifted Profit Potential be Remunerated?" Thesis, Högskolan i Jönköping, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14115.
Full textMotta, Marcos Alberto Pereira. "Covenants contábeis e risco de crédito: existe relação?" reponame:Repositório Institucional do BNDES, 2009. https://web.bndes.gov.br/bib/jspui/handle/1408/10635.
Full textTrabalho de Conclusão de Curso (MBA) - Universidade Federal do Rio de Janeiro, Rio de Janeiro, 2009.
Bibliografia: p. 25
Inclui notas de rodapé.
Baldi, Davide. "The Authorised OECD Approach and the Attribution of Profit to Banks´PEs : How far is the functionally separate entity approach fully achievable?" Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-322615.
Full textWållberg, Maria. "A summery in English of the master thesis: The influence of the accounting law : An evaluation of the annual reports among non-profit associations." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-3926.
Full textWe have in this master thesis chosen to evaluate limit us to the non-profit fundraising associations. The evaluation is based on what Vedung(1998) the side-effect model, where we have the purposes of the law as the point of departure, to see that these law purposes are fulfilled. With this model we have also seen if there are any side-effects that were not foreseen.
In the analysis we have compared the non-profit associations’ annual reports with each other and with one profit making limited company. The evaluation shows that the annual reports are now more alike than before, both between each other and with the profit making limited company. However there is still room for the associations to use the annual report in a marketing-oriented way, to “sell” themselves to the stakeholders. Before 2001 it was almost impossible to compare the non-profit associations’ annual reports. The profit making limited companies annual reports are much more focused on numbers, this probably has to do with that the stakeholders’ wishes return on investment. A donor to a non-profit association rather wants to know that his/her money have done someone’s life to the better.
Our conclusions in this master thesis are that the new accounting law have affected the non-profit associations’ annual reports, this when they now are obligated to form its accounting according to ÅRL. But in the same time we also believe that the law not only has affected how the annual reports are formed. The expectations from the stakeholders, the accountants etc. also forms how they arrange the annual report, have also been affected. If any side effects that have arisen since the law changed among the non-profit associations’ annual reports are not easy to find. This is because it is still differences between a profit making limited company and a non-profit association, but they are now under the same annual report rules.
Syftet med uppsatsen är att utvärdera om årsredovisningarna hos ideella föreningar har påverkats efter att man 2001 valde att skriva om bokföringslagen så den nu gäller ett större antal företag. Anledningen till att man valde att ändra bokföringslagen var att få normgivningen mer enhetlig och generell. Innan 2001 var normgivningen spridd på flera olika lager, vilket ledde till att allt blev mer komplicerat än vad det behövde vara, menade vissa.
Vi har i denna uppsats valt att utvärdera ideella insamlingsorganisationer för att avgränsa oss. Utvärderingen utgår från vad Vedung (1998) kallar bieffektmodellen, där vi har som utgångspunkt syften med lagen, för att se om dessa syften levdes upp till. Vi har även i och med denna modell sett på om det blev sidoeffekter av lagen, som inte var meningen från början.
I analysen jämför vi de ideella föreningarnas årsredovisning med varandra och med ett vinstdrivande företag. Utvärderingen visar på att årsredovisningarna nu är mer lika varandra, både mellan varandra och med ett vinstdrivande företag. Dock finns det ett utrymme i årsredovisningen som föreningarna använder på ett reklaminriktat sätt, för att sälja in sig till intressenterna. Innan 2001 var det i princip omöjligt att jämföra de ideella föreningarnas årsredovisningar. Det vinstdrivande företagets årsredovisning är mycket mer inriktat på siffror och detta har antagligen att göra med att deras intressenter är vinstintresserade. En bidragsgivare till en ideell förening vill förmodligen istället veta att det man har skänkt pengar till har gjort att någon har det bättre nu.
Våra slutsatser i uppsatsen är att bokföringslagen har påverkat de ideella föreningarnas årsredovisningar, detta då de nu är tvingade till en mall enligt ÅRL. Men samtidigt tror vi att inte bara lagen har påverkat hur årsredovisningarna utformas. Förväntningar från intressenterna, samma revisor eller andra mallar på hur de kan lägga upp årsredovisningar påverkar även det. Sidoeffekter som har uppstått i och med att lagen ändrades är att årsredovisningarna hos ideella föreningar inte är helt enkla att läsa av. Detta då det i grunden ändå är skillnader mellan ett vinstdrivande företag och en ideell förening, men att de nu går under samma redovisningsregler.
Neves, Mujica Javier. "An excuse to think in the General Theory of Labour Law: The necessity to demand payment of profits." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/123144.
Full textEl presente artículo aborda la antinomia referente al pago de utilidades a los trabajadores. Realizando un análisis sobre los criterios de solución de antinomias clásicas y particulares del Derecho del Trabajo, el autor reconoce la prevalencia de los criterios clásicos.
Kullenberg, Felicia. "Inkomstbeskattning av stiftelser som bedriver allmännyttig verksamhet i fastigheter." Thesis, Karlstads universitet, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-84550.
Full textSummers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.
Full textKhan, Omar Mahomed. "An investigation into the establishment of an Islamic banking enterprise in the Tshwane and surrounding areas / Omar Mahomed Khan." Thesis, North-West University, 2013. http://hdl.handle.net/10394/10167.
Full textPhD (Business Management), North-West University, Vaal Triangle Campus, 2013
Yucal, Elif. "Profitability study of the annuities of EY-Insurance." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11279.
Full textEste trabalho procura analisar a rentabilidade obtida com a venda de anuidades e produtos anuais renováveis, na seguradora Vida onde decorreu o estágio. As questões relacionadas com os desvios observados na mortalidade e a necessidade de encontrar um modelo de sobrevivência mais ajustado à experiência da companhia foram aspetos de crucial importância. Procurou assim encontrar-se bases técnicas mais adequadas para o cálculo de prémios e reservas, tanto para os produtos já em comercialização, como para novos produtos que venham a ser lançados, pois também a taxa de juro e as despesas foram afloradas, ainda que brevemente. Por motivos de confidencialidade de dados, procedeu-se a uma distorção dos valores reais. Isto não teve obviamente qualquer consequência do ponto de vista das metodologias e técnicas aplicadas no estudo. Estavam disponíveis dados para um período de quatro anos, na sua maioria relativos a rendas imediatas e rendas imediatas reversíveis. Com base nisso, foi possível detetar que a tábua de mortalidade mais adequada será 108.95% da GKF95, o que talvez permita eliminar a maior parte dos desvios. Em complemento, foi ainda feita uma análise de sensibilidade, com diferentes cenários, para se estudar o efeito sobre o nível das reservas das diferentes possibilidades consideradas. Um exercício final de profit testing revelou que as responsabilidades continuam insuficientemente cobertas, pelo que trabalho adicional é necessário para resolver o problema.
This study aims to evaluate the profitability of the life annuities in the insurance company where the internship took place by concentrating on finding the best mortality table for the company portfolio to quote the price for the new annuity businesses and reserving for the ones already sold. The project is based on real data that was intentionally transformed for the purpose of this text because of confidentiality reasons. The distortion conceals reality in an appropriate manner and has obviously no effects on the methodologies applied. Data concerns immediate and immediate reversible life annuities for four years, since these products comprise the most significant part of the company population of policy holders. The best mortality table for this data is 108.95% of GKF95 table, by least square fitting. In order to forecast the future mortality, the Gompertz-Makeham mortality model was applied and there were no systematic evolution through time for the future mortality. A Sensitivity analysis was performed to show the effects of different scenarios on mathematical reserving. Finally, a profit testing revealed that the technical bases for the annuities are not enough to cover the liabilities. 108.95% of GKF 95 table can be assumed as the initial table and 104.29% of GKF 95 table can be assumed to hold extra reserve, in order to guarantee an adequate mathematical reserve.
Boestad, Tobias. "« Pour le profit du commun marchand » : la genèse de la Hanse (XIIe siècle-milieu du XIVe siècle)." Thesis, Sorbonne université, 2020. http://www.theses.fr/2020SORUL078.
Full textAlthough the commercial organisation known as the Hanse did not emerge until the second half of the 14th century, merchants from the Holy Roman Empire did not wait until then to join forces on the various marketplaces they frequented in Northern Europe. On the contrary, some of their associations could already be found in England and in the Baltic Rim at the end of the 12th century. Over time, such groupings developed into more complex organisations. Their political influence increased as they came to represent the commercial interests of all Low German cities, whereas the reference to “the common merchant’s profit” spread within them and paved the way to lasting cooperation. This study seeks to shed light on the political motives of solidarity between German merchants and cities, with particular attention to the discourses produced about it and their normative value. Its aim is to turn around the constitutionalist perspective which has characterised legal studies on the Hanse for a long time, and to highlight the legal mechanisms by which the political experiences of the 13th and early 14th centuries were able to produce an inter-municipal decision-making regime, abiding by specific rules and by its own system of principles and values. After having presented the main steps and chronological milestones in the genesis of the Hanse, this work considers the foundations of the Hanseatic community and finally the way in which some of its actors, in particular the city of Lubeck, were able to turn a political and economic cooperation into a legal principle
Patidis, Antonios. "The necessity of capitalist crises : theory and evidence from Greece, 2000-2012." Thesis, University of Derby, 2016. http://hdl.handle.net/10545/618534.
Full textNygren, Elin. "Att varna eller inte varna : En granskning av regleringen beträffande vinstvarningar på aktiemarknaden." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-355926.
Full textMathibela, Kgwiti Prince. "Corporate social responsibility legal analysis and social transformation: the South African experience in a comparative perspective." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/27990.
Full textBobeck, Erik. "Handelsförbudet för insynspersoner : En analys av art. 19 p. 11 MAR och dess funktionalitet." Thesis, Linköpings universitet, Affärsrätt, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148796.
Full textHorgan, Maya D. "Social Entrepreneurship: The Ideal Business for Humanity and the Economy." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/pomona_theses/79.
Full textGallant, Mary Michelle. "The profits of crime and the civil law." Thesis, King's College London (University of London), 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.393637.
Full textRasolonoromalaza, Kristina. "Recherche sur le droit du financement des entreprises sociales et solidaires." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0572/document.
Full textNowadays the financing of the social and solidarity economy (SSE) lies at the forefront of the concerns plaguing operators and observers in the sector. Therefore, how can SSE financing be eased by law is an issue that deserves a systemic analysis. The legal framework for SSE financing has been set by peremptory norms of SSE corporate law. French act n°2014-856 of 31 July 2014 on the SSE establishes a restrictive list of legal forms that automatically belong to the SSE: non-profit organisations, foundations, cooperatives, mutual societies and commercial companies under certain conditions. With a view to discussing the peremptory norms which affect the financing of social enterprises, the first section of this thesis gives an overview of the SSE statutes and their scattered legal regime. As a result, the second section provides a sorted review of the access to financial resources, whether they are intended for not-for-profit or for-profit organisations, with or without consideration, and whether they stem from an investment or are provided by a stakeholder. This thesis leads to five series of reform proposals: redefining the SSE for a better earmarking of the dedicated financial resources; revising the peremptory norms that hinder the financial performance of not-for-profit organisations; stimulating investments in the SSE; securing the resources for social enterprises through the assessment of their social impact; perpetuating both state aid regarding social utility and compensations for public service obligations
Shiraishi, Pâmela Kimi. "Preços de transferência: os impactos da nova metodologia de cálculo trazida pela lei 12.715 de 2012 (utilização do método preço revenda menos lucro PRL)." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/1596.
Full textDue to the raising globalization, members of the Organization for Economic Cooperation and Development (OECD) started to worry about the prices of the products sold among the companies of the same group in different countries. Companies could sell their products to the affiliate located in another country for a lower price, failing to collect taxes in countries where the tax burden is higher and to transfer profit from actual sales to another country that has a lower tax burden. It was then, the OECD published a guide for transfer pricing, which was adopted by all its members. At the 90´s, Brazil has become part of the world trade scene and, from the fact that it is not a member of OECD, the lawmaker had to publish internal rules about this subject. The first legislation was instituted in 1996. Some changes was made, until, in 2002 the Internal Revenue Service of Brazil (IRS) published Normative Instruction 243, which significantly changed the calculation method Resale Price Less Profit (PRL), which caused an impasse between IRS and taxpayers. After 10 years of debates, in 2012 the government published a new law about transfer pricing putting an end on the discussions about the calculation on the adjustments from this point on. The lawmaker let the option for the taxpayer the adoption of the new rules for the related year 2012. According to this scenery, this dissertation analysed the evolution of the rules of transfer pricing in the world and in Brazil and the related calculation methodologies. It purposed verify the reason of the deadlock between the taxpayers and the tax authorities and organize an analysis of the most economically feasible option for the taxpayer for the year 2012. This analysis was made using calculations of hypothetical situations, which one brought a view behaviour of the adjustments to be made by the taxpayers. As an answer to these objectives obtained as a result that in none of the hypotheses the Normative Instruction 243 was the most beneficial to the taxpayer, while the laws 12.715 and 9.959 show a less overtax. However, to decide what is the better option between the laws, is up to each entity foment an analyse of all the products manufactured, once it is not possible to opt for both laws
Com o crescente processo de globalização, os países membros da Organização para Cooperação e Desenvolvimento Econômico (OCDE) passaram a se preocupar com os preços dos produtos praticados entre as empresas do mesmo grupo em países diferentes. As empresas poderiam vender seus produtos à sua coligada, localizada em outro país, por um preço mais baixo, deixando de recolher tributos em países nos quais a carga tributária é mais alta, bem como transferir o lucro das vendas efetivas para outro país que tenha uma tributação mais baixa. Foi então que a OCDE publicou um guia de preços de transferências, que foi adotado por todos os seus integrantes. Nos anos 90 o Brasil passou a fazer parte do comércio mundial e, pelo fato de não ser parte integrante da OCDE, o legislador teve que publicar as normas internas sobre este tema. A primeira legislação foi instituída em 1996. Algumas alterações foram feitas, até que, em 2002 a Receita Federal do Brasil (RFB) publicou a Instrução Normativa 243, a qual mudou significativamente o cálculo do método Preço de Revenda Menos Lucro (PRL), o que causou um impasse entre o Fisco e os contribuintes. Após 10 anos de discussões, em 2012 o governo publicou uma nova lei tratando sobre preços de transferência o que colocou fim às discussões sobre o cálculo dos ajustes a partir daquele momento. O legislador deixou como opção ao contribuinte a adoção ou não das novas regras para o próprio ano de 2012. Diante deste cenário, esta dissertação analisou a evolução das regras de preços de transferência no mundo e no Brasil e suas respectivas metodologias de cálculo. Intencionou verificar a razão desse impasse existente entre o contribuinte e o Fisco e promover uma análise sobre a opção mais economicamente viável para o contribuinte para o ano de 2012. Esta análise foi feita por meio de cálculos de situações hipotéticas, as quais trouxeram uma visão do comportamento dos ajustes a serem feitos pelos contribuintes. Como respostas a estes objetivos obteve-se como resultados que em nenhuma das hipóteses a IN 243 foi a mais benéfica ao contribuinte, enquanto as Leis 12.715 e 9.959 apresentaram um ajuste menos oneroso. No entanto, para decidir qual é a melhor opção entre as Leis cabe à empresa promover uma análise de todos os produtos fabricados, uma vez que não é possível optar pelas duas normas
ZANETTO, DANIELA. "L'ASSOCIAZIONE IN PARTECIPAZIONE CON APPORTO DI LAVORO." Doctoral thesis, Università Cattolica del Sacro Cuore, 2014. http://hdl.handle.net/10280/3107.
Full textThe recent reform of the labour market (law n. 92/2012)has also modified the regulation of the profit sharing agreement with labour supply. The aim was to fight the misuse of this form of contract, which often conceals genuine employment relationships. The above - mentioned reform has been partially corrected by the recent decree law n. 76/2013, converted into law n. 99/2013, in order to attenuate some rigidities. The doctoral dissertation is aimed at analysing the profit sharing agreement as a whole, starting from its origin and commercial regulation. Secondly it focuses on labour law and social security aspects of the schemes that involve the supply of human labour in exchange for the partipation in the profit sharing. Finally it focuses on the recent above - mentioned law reforms.
Marroni, Neto Roberto Medaglia. "Igualdade tributária e margens de lucro presumidas na aferição do preço de transferência segundo a Lei n. 9.430/96." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/134378.
Full textThis work aims to analyze the tax equality theory and its application in the face of the presumed profit margins technique, as one of the elements of the calculation of transfer pricing, according to law number 9.430/96. It starts with an analytical study of tax equality theory, scrutinizing its elements, nature and normative dimension, and subsequently moves to an analysis of its influence on the „arm‟s length‟ principle and the technique of transfer pricing, especially on the presumption of profit margins. With this perspective, it seeks to investigate the possibility of the relaxation of those profit margins, which could unravel if the taxpayer has the right to use different profit margins than those pre-defined, however the taxpayer can avail themselves of this right and when is the appropriate moment.
Hodgin, Gregory. "United Nations Peacekeeping and Non-State Actors: A Theoretical and Empirical Analysis of the Conditions Required for Cooperation." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/political_science_theses/27.
Full textBlom, Maria, and Anders Lenfors. "Attribution of Profits to Permanent Establishments : How Should Swedish Legislation Conform to the OECD December 2006 Report?" Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13.
Full textThe purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. In December 2006 the OECD released a report on how profits (losses) are to be attributed to PEs. The report lays down the current approach on how Contracting States should interpret Article 7 and is referred to as the authorised OECD approach. The purpose of the December 2006 Report is to re-vise Article 7 in order ensure a common interpretation on the Article. The aim is to apply the OECD Transfer Pricing Guidelines (TP Guidelines), otherwise applicable on transac-tions between a parent company and a subsidiary, by analogy to PE situations.
The profits attributable to a PE are to be decided by using a two-step analysis. Under the first step a PE is to be hypothesised as a distinct and separate enterprise. The functions performed, assets used and risks assumed are to be determined and attributed to the rele-vant parts of the enterprise. In order to do this the economic ownership of assets is to be regarded. According to the OECD the functions performed by the people working within a PE, the significant people functions (SPF), are decisive when attributing assets and risks. To support the use of assets and the assumption of risks a PE is to be provided with a proper amount of “free” capital. Under the second step of the analysis a fair share of the entire enterprise’s profit is to be attributed to the PE. The actual amount of profit is to be established by performing a comparability analysis and by thereafter applying different transaction methods, using the method that best expresses an arm’s length price to the dealing at hand. To calculate a proper profit a PE shall be allowed to deduct interest.
Sweden does not have much legislation concerning transfer pricing and there is hardly any legislation concerning PEs. There are no specific provisions in Swedish law on how to at-tribute profits between a head office and a PE. Furthermore, there are only a few judge-ments and no official guidelines regarding the attribution of profits to PEs. According to the domestic legislation of Sweden the amount of attributed profit shall be determined on the basis of separate accounts. The existing guidance in Swedish case law is not in tune with the authorised OECD approach. Swedish courts have ruled contrary to the authorised OECD approach when it comes to attributing “free” capital to a PE, allowing for deduc-tions of internal royalty payments and for recognising internal interest dealings. Further-more, a transfer of assets from a Swedish head office to a foreign PE has under certain cir-cumstances not been considered a taxable event. Since Sweden has not officially imple-mented any new legislation and the courts have not Stated any new principles regarding the attribution of profits to PEs it is unlikely that new concepts as the authorised OECD ap-proach will be adhered to at present time. In order to comply with the authorised OECD approach Sweden would need to introduce some new legislation.
We suggest that Sweden implement a Section in its domestic legislation based on the authorised OECD approach. If Sweden adopts our proposed Section it would provide for a more unitary and consistent international approach and a needed certainty for enterprises on the treatment of PEs for tax purposes.
Uppsatsens syfte är att utreda huruvida Sveriges lagstiftning är i linje med OECDs decem-ber 2006 rapport och huruvida eventuell anpassning av gällande lagstiftning bör företas. Hur vinster skall fördelas till fasta driftställen bestäms av artikel 7 i OECDs Modellavtal för beskattning av inkomst och kapital. I december 2006 presenterade OECD en rapport om hur vinster (förluster) bör fördelas till fasta driftställen. Rapporten beskriver hur medlems-Staterna bör tolka artikel 7 och är refererad till som den godkända OECDtolkningen. Syftet med december 2006 rapporten är att revidera artikel 7 för att få till stånd en enhetlig tolk-ning av artikeln. Målet är att OECD TP Guidelines, annars tillämpliga på transaktioner mellan moder- och dotterbolag, skulle tillämpas analogt på situationer gällande fasta drift-ställen.
Vinster hänförliga till ett fast driftställe skall bestämmas genom användning av en två stegs analys. Under det första steget i en sådan analys antas det fasta driftstället utgöra ett särskilt och separat bolag. De funktioner som utförs, tillgångar som används och risker som kan tänkas uppkomma i det fasta driftstället bestäms. För att kunna göra detta skall den eko-nomiska äganderätten av tillgången bestämmas. Funktioner som är av speciellt värde och som utförs av personal som arbetar vid det fasta driftstället, så kallade betydelsefulla perso-ners funktioner, är avgörande vid en fördelning av tillgångar och risker. För att stödja an-vändningen av tillgångar och antagandet av risker skall en skälig del av företagets fria kapi-tal tilldelas det fasta driftstället. Det andra steget i analysen skall bestämma hur mycket av bolagets vinst som skall tilldelas det fasta driftstället. Den vinst som skall fördelas bestäms utifrån en jämförbarhetsanalys och genom att tillämpa olika internprissättningsmetoder. Den metod som bäst ger uttryck för ett armslängdspris skall tillämpas på den gällande ”transaktionen”. För att beräkna en skälig vinst skall det fasta driftstället få göra ränteav-drag.
Generellt sett har Sverige inte mycket lagstiftning gällande internprissättning och det finns knappt någon lagstiftning gällande fasta driftställen. Svensk lagstiftning innehåller inga spe-cifika regler om hur vinster skall fördelas mellan ett huvudkontor och dess fasta driftsälle. Vidare finns endast ett fåtal rättsfall och ingen officiell vägledning av vinsters fördelning till fasta driftställen. Enligt gällande svensk lagstiftning skall summan av den vinst som skall fördelas bestämmas genom tillämpning av separata konton. Den vägledning som ges ur svensk rättspraxis är inte i linje med den godkända OECDtolkningen. Svenska domstolar har dömt i motsats till den godkända OECDtolkningen vad gäller fördelning av fritt kapital till ett utländskt fast driftställe och vad gäller tillåtenheten göra avdrag för interna royalty- och räntebetalningar. Vidare har det under vissa omständigheter inte ansetts vara en be-skattningsbar händelse då en tillgång flyttas mellan ett huvudkontor och ett fast driftställe. Då Sverige inte implementerat någon ny lagstiftning och domstolarna inte slagit fast någon ny rättspraxis gällande fördelning av vinster till fasta driftställen är det inte sannolikt att nya koncept som framgår av den godkända OECDtolkningen kommer att bli åhörda i Sverige för närvarande. För att vara i linje med den godkända OECDtolkningen skulle Sverige be-höva introducera ny lagstiftning på området.
Vi rekommenderar att Sverige implementerar ny lagstiftning baserad på den godkända OECDtolkningen. Om Sverige skulle välja att implementera vårt föreslagna tillägg i lag-stiftningen skulle det bidra till en mer konsekvent behandling av fasta driftställen och en nödvändig säkerhet för bolag avseende beskattningen av fasta driftställen.
Barau, Victor Vicente. "Queda tendencial taxa de lucro, forma política e forma jurídica." Universidade Presbiteriana Mackenzie, 2014. http://tede.mackenzie.br/jspui/handle/tede/1124.
Full textThe dynamics, the antagonisms and contradictions inside the capitalist mode of production impact the capitalist form of sociability due to the crisis arising from the capitalist economic laws, especially in concerning of the tendency of falling rate of profit law. From a rereading of the theory critic of value, the debate proposed in this dissertation seeks to discusse and meditate about the mediations in which, directly or indirectly, consciously or unconsciously, affect the legal form and political form that is embodied in the Modern State, providing important elements for further discussion of current marixist´s theories of regulation and derivation of political form and legal form.
A dinâmica, os antagonismos e as contradições do modo de produção do capital impactam a forma de sociabilidade capitalista pelas crises cíclicas e estruturais decorrentes das leis econômicas do capital, especialmente na lei da queda tendencial da taxa de lucro. A partir de uma releitura da teoria crítica do valor, o debate proposto na presente dissertação busca discutir e refletir sobre as mediações que, direta ou indiretamente, consciente ou inconscientemente, afetam à forma jurídica do Direito e a forma política que se materializa no Estado moderno, fornecendo elementos importantes para futuros debates das atuais teorias marxistas da regulação e da derivação da forma política e da forma jurídica.
Bavitot, Alexis. "Les manquements au devoir de probité : étude critique de l'internationalisation du droit pénal." Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE3037.
Full textBook IV of the Criminal Code is devoted to a section entitled « Failures in the duty of probity », formerly referred to in French law as « forfaiture », i.e. serious abuse of office. This category has constantly evolved in domestic law, under the influence of international criminal law, since today it is concerned by no fewer than six criminal law conventions. The result is a veritable proliferation of legislation based mainly on the creation of offences. Its systematic review reveals criminal law torn from its ultima ratio, undermining its dissuasive function. The educational aspect of the Criminal Code is also diminished when it is no longer clear what is repressed in the targeted failures. In this context, since 2013, legislation has set failures in the duty of probity against the backdrop of exemplarity. Going beyond an individual stand, this research invites us to question such an approach by criminal law. « Failure » has a moral undertone greater than the breach of a legal rule. A « duty » implies a rule more social than a simple obligation. This means that repression intends punishing a « foil », which, by contrast, gives substance to the public good in which society believes and for which individuals performing a public function are the guardians. These moralising regulations to punish defined offenses, based on the notion of socially-founded criminal responsibility, allow the penalty to be seen in a new light. By refocusing on its application, the analysis thus rediscovers the function of exemplarity in criminal law
Teixeira, Gloria. "Taxing corporate profits in the EU : a comparative study : a comparison of the Portuguese, British and Dutch systems." Thesis, Queen Mary, University of London, 1996. http://qmro.qmul.ac.uk/xmlui/handle/123456789/1690.
Full textMartensen, Kaj. "Essays on entry externalities and market segmentation." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics (Ekonomiska forskningsinstitutet vid Handelshögsk.) (EFI), 2001. http://www.hhs.se/efi/summary/572.htm.
Full textHolohan, Siobhan. "Law, order and representation : the search for justice in a media age." Thesis, Staffordshire University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272897.
Full textLong, Zhiming. "Growth, institutions and "socialist transition with chinese characteristics"." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01E043/document.
Full textThe rise of emerging economies and their increasing contributions to the world’s economy has led to the development of the science of economics. China is a typical representative of emerging market economies. This economic phenomenon pushes the development of economic growth theory, and the problems in empirical analyses also promote econometric techniques. Though China is still a developing country, China has successfully dragged itself out of absolute poverty. Is the technique of China’s economic development an alternative method for the struggle against the poverty of other poor countries? With the lack of modern international standard data, the empirical analyses of modern economic growth theories in the literature are generally focused on the period after the opening-up reform in 1978 or the period after the fiscal reform in 1993. In this thesis, the author attempts to extend the vision, by further analyzing China’s economy using modern economic approaches since the foundation of the People’s Republic of China in 1949. Alongside the wave of privatization, marketization, and liberalization in the countries of the former Soviet Union, socialist countries, and developing countries, China has also begun its economic reform since 1978 in which it has achieved great economic success. Chinese policymakers themselves contribute the rapid economic growth to the success of the institutional choice. For instance, Hu Jintao’s report at the 17th Party Congress (2007) has the following assertion: “To sum up, the fundamental reason behind all our achievements and progress since the reform and opening up policy was introduced is that we have blazed a path of socialism with Chinese characteristics and established a system of theories of socialism with Chinese characteristics.” However, what does the so-called “socialism with Chinese characteristics” really mean? How does it work on the path of economic growth? All those interesting questions incite this thesis to explore the answers. [...]
Luiz-Lopes, Maria Ortigão Costa. "Incentivar o bom desempenho e alcançar resultados : Lar Maria Droste." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14281.
Full textA proposta deste trabalho final de mestrado é a criação de um Sistema de Avaliação de Desempenho (SAD), num lar de crianças e jovens em perigo, o Lar Maria Droste. O projeto pretende criar um SAD para uma a otimização adequada ao funcionamento do lar. Deseja-se que este esteja desenhado de forma alinhada com a missão e objetivos da organização, que promova uma maior orientação dos recursos humanos concorrendo para o cumprimento dos objetivos do seu trabalho. Procura-se melhorar a relação entre a chefia e os restantes colaboradores. Por isso se deseja que este projeto possa levar à concretização dos objetivos e da missão deste Lar, melhorando a orientação dos recursos humanos e possibilite uma melhor relação entre a chefia e os colaboradores, apresentando uma proposta de maior proximidade através de uma comunicação ativa e aberta. Promover-se-ia assim um melhor desempenho da organização, para conseguir mais resultados junto da população acolhida, de modo a construir adultos responsáveis
The proposal of this final Master work is the creation of a Performance Evaluation System (PES) applied to a home care for children and young people at risk, called Lar Maria Droste. The project intends to create a PES to optimize the Home Care performance. It is important that this project is in accordance with the mission and objectives of the organization, promoting a better guidance of the human resources, encouraging the fulfillment of their work´s objectives. Furthermore, it intends to improve relationships between the leaders and the rest of the workers. For this reason, the goal of this project is to implement the objectives and mission of this Home Care by improving relationships between leaders and workers and by presenting a proposal that offers a greater proximity through an active and open communication. Therefore, this would promote a better performance of the organization to achieve better results in creating responsible adults.
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Loutzenhiser, Glen. "Income splitting, settlements and avoidance : taxing the family on business profits." Thesis, University of Oxford, 2009. http://ora.ox.ac.uk/objects/uuid:059b8ed4-a3fb-42bf-970e-77718ff105c9.
Full textMiller, Deidre Berry. "Assessment of a non-profit homeownership program for low-income homebyuers in Lynchburg, Virginia." Thesis, Virginia Tech, 1991. http://hdl.handle.net/10919/41697.
Full textMaster of Science