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Da competição à cooperação tributária internacional: aspectos jurídicos da promoção do desenvolvimento nacional num cenário internacionalizado; From competition to international tax cooperation: legal aspects as for promoting national development on an internationalized scene

Silva, Mauro José
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 27/05/2009 Português
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A busca pelo desenvolvimento nacional, como um processo de expansão das liberdades substantivas das pessoas, é um ideal que permeia o texto constitucional brasileiro e obriga o Estado a atuar para sua concretização. No entanto a atuação estatal deve considerar as repercussões internacionais que podem anular os esforços de promoção do desenvolvimento. O oferecimento de incentivos fiscais para atrair ou manter IED possui uma relação direta com o objetivo de promover o desenvolvimento nacional. Tais incentivos, no atual mundo globalizado, podem ensejar o surgimento de uma situação de competição tributária internacional que precisa ter sua aceitabilidade internacional compreendida, segundo uma análise estruturada pela proporcionalidade tendo como finalidade o aumento dos níveis de desenvolvimento. É preciso que existam mecanismos nos tratados internacionais para evitar a bitributação que preservem os efeitos indutores das normas nacionais as quais buscam promover o desenvolvimento nacional. As cláusulas de tax sparing e matching credit exercem tal função de garantir que a manifestação da soberania fiscal de um país, ao conceder o incentivo fiscal, seja respeitada numa relação bilateral. A neutralidade no fluxo internacional de investimentos...

A importância da sustentabilidade do pacto federativo no Brasil e sua relação com o desenvolvimento nacional; The importance of the sustenability of the Brazilian Federal Pact and its relation with the national development

Awazu, Luis Alberto de Ficher
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 22/10/2012 Português
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O federalismo é elemento fundamental para a compreensão do desenvolvimento nacional e regional brasileiro. A federação no Brasil ainda está em construção, devendo ser aperfeiçoada, a fim de que possa se tornar um elemento de articulação entre o desenvolvimento nacional e regional. Para tal, é necessária uma adequação dos mecanismos tradicionais da federação, como a distribuição de competências e fundos constitucionais, a uma política nacional de desenvolvimento regional, que vise contribuir para uma mitigação das desigualdades regionais. Neste sentido, busca-se analisar as origens do federalismo brasileiro, bem como a estrutura dos mecanismos constitucionais relevantes aos temas essenciais deste Trabalho.; Federalism is fundamental to the understanding of national and regional development in Brazil. The federation in Brazil is still in an improvement process and shall be improved in order that it may become an element of coordination between the national and regional development. For this reason, an adaptation is needed in the traditional mechanisms of the federation, such as the distribution of competencies and constitutional fiscal funds in order to achieve national policy for regional development. This is an important contribution to a mitigation of regional disparities. In this sense...

Nutrition, national development, and planning; proceedings of an international conference.

Fonte: MIT Press Publicador: MIT Press
Formato: xiii, 401 p.; 57613420 bytes; application/pdf
Português
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Edited by Alan Berg, Nevin S. Scrimshaw [and] David L. Call.; Includes bibliographical references.

Tracking Results in Agriculture and Rural Development in Less-Than-Ideal Conditions : A Sourcebook of Indicators for Monitoring and Evaluation

Global Donor Platform for Rural Development; World Bank; Food and Agriculture Organization of the United Nations
Fonte: Global Donor Platform for Rural Development; World Bank; Food and Agriculture Organization of the United Nations Publicador: Global Donor Platform for Rural Development; World Bank; Food and Agriculture Organization of the United Nations
Português
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The purpose of this sourcebook is to pull together into a single document a collection of common sense tips and recommendations based on actual practices and experience around the world. The sourcebook aims first and foremost to help strengthen Monitoring and Evaluation (M&E) capacity at the national and sub-national levels, and to ensure a consistency of approach and methodology so that, at the global level, sufficient reliable and timely information can be accessed from the different countries and used to make cross-country comparisons and to calculate development indicators at the global level. The sourcebook is specifically targeted towards countries where conditions are less-than-ideal, particularly with respect to the availability of relevant information. The sourcebook also shows how a service delivery approach can be used to select indicators which can generate useful, easy-to-measure early outcome measures. It suggests that greater use be made of qualitative indicators, such as access, use and satisfaction. The sourcebook devotes considerable attention to the need for a strong statistical infrastructure and reviews the range of different statistical instruments available.

Tracking Results in Agriculture and Rural Development in Less-Than-Ideal Conditions : A Sourcebook of Indicators for Monitoring and Evaluation

Global Donor Platform for Rural Development; World Bank; FAO Statistics Division
Fonte: Bonn: Global Donor Platform for Rural Development Publicador: Bonn: Global Donor Platform for Rural Development
Português
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The purpose of this sourcebook is to pull together into a single document a collection of common sense tips and recommendations based on actual practices and experience around the world. The sourcebook aims first and foremost to help strengthen Monitoring and Evaluation (M&E) capacity at the national and sub-national levels, and to ensure a consistency of approach and methodology so that, at the global level, sufficient reliable and timely information can be accessed from the different countries and used to make cross-country comparisons and to calculate development indicators at the global level. The sourcebook is specifically targeted towards countries where conditions are less-than-ideal, particularly with respect to the availability of relevant information. The sourcebook also shows how a service delivery approach can be used to select indicators which can generate useful, easy-to-measure early outcome measures. It suggests that greater use be made of qualitative indicators, such as access, use and satisfaction. The sourcebook devotes considerable attention to the need for a strong statistical infrastructure and reviews the range of different statistical instruments available.

Singapore : Workforce Development

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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Singapore provides an example of a small nation in which Workforce Development (WfD) has been a primary component of economic development from the outset. WfD has received consistent support and advocacy as a result. WfD in this context refers to preparation of the future workforce via basic through to tertiary level education, and up-skilling of the existing workforce via continuing and professional education and training, covering a broad span of activities. As will be seen in the report, the early years of nationhood saw a much greater emphasis on basic, universal education and technical skills, to support the policy of growing jobs and reducing high unemployment. Whereas, from the 1980s, changing economic circumstances meant that upgrading the skills of the existing workforce took on increased importance. The tool is based on an analytical framework that identifies three functional dimensions of WfD policies and institutions: strategic framework, which refers to the praxis of advocacy, partnership...

Jordan Workforce Development : SABER Country Report 2013

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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Human Development in Jordan has witnessed significant progress over the past two decades, in line with Jordan s vision to become a regional leader through leveraging its strong human capital base into a skills, knowledge and innovation driven economy. Evidence of progress on this front is provided by the advancement of the country s human development and education indicators. Between 1980 and 2011, the Human Development Index (HDI) value increased by 29 percent, the adult literacy rate reached 92.6 percent; the primary school completion rate hit 100 percent and combined gross enrolment reached 79 percent. In the decade prior to the global financial slowdown of 2008 and the subsequent political unrest in the region, Jordan experienced rapid economic growth, outperforming the MENA average.

Solomon Islands : Workforce Development

World Bank
Fonte: Banco Mundial Publicador: Banco Mundial
Português
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Solomon Islands has undertaken a comprehensive assessment of the strength of its workforce development (WfD) policies and institutions to support these initiatives and enhance evidence based dialogue on their implementation. This assessment has been based on the World Bank s Systems Approach for Better Education Results (SABER) systems benchmarking initiative, under which a suite of analytical tools have been developed for important education subsectors, including WfD. Both the process of carrying out the SABER WfD assessment and this report are intended to strengthen the existing deliberative processes on the major system reforms. The tool is based on an analytical framework that identifies three functional dimensions of WfD policies and institutions: (1) Strategic framework, which refers to the praxis of high level advocacy, partnership, and coordination, typically across traditional sectoral boundaries, in relation to the objective of aligning WfD in critical areas to priorities for national development; (2) System Oversight...

Yemen : Workforce Development

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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Yemen, which belongs to the category of Least Developed Countries according to the OECD s Development Assistance Committee, has faced many challenges during the last two decades in its endeavor to achieve an acceptable level of economic development. To inform policy dialogue on these important issues, this report presents a comprehensive diagnostic of the country s WfD policies and institutions. The results are based on a new World Bank tool designed for this purpose. Known as SABER-WfD, the tool is part of the World Bank s initiative on Systems Approach for Better Education Results (SABER), whose aim is to provide systematic documentation and assessment of the policy and institutional factors that influence the performance of education and training systems. The SABER-WfD tool encompasses initial, continuing, and targeted vocational education and training that are offered through multiple channels, and focuses largely on programs at the secondary and post-secondary levels. The tool is based on an analytical framework3 that identifies three functional dimensions of WfD policies and institutions: (1) Strategic framework...

Armed forces and national development in the case of the Republic of Indonesia

Sukirno
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado Formato: vi, 58 p.
Português
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Approved for public release, distribution is unlimited; As a modern organization, the military becomes aware of the need for transition and it often becomes an agent of change for society. In the context of national development the military represents a major institution in the country of Indonesia. Its enormous size has made it the most powerful and well-organized group within Indonesian society, imparting modern values to the still traditional milieu. Thus, the Indonesian Armed Forces have a double function of playing a central role of contributing to the nation's development, first, as a defense and security force and secondly, as a socio-political force. The Indonesian Armed Forces as a modern institution has significantly contributed to the development of the Republic of Indonesia. This thesis will contribute toward a better understanding of the role of the armed forces and their contribution to national development.; Commander, Indonesian Navy

National Microfinance Strategies; Les strategies nationales de microfinance

Duflos, Eric; Glisovic-Mézières, Jasmina
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
Português
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An increasing number of countries are developing national microfinance strategies, bringing the topic to the forefront of national development priorities. Over 30 countries, most in Africa, now have such strategies. This trend appears to be fueled by microfinance's heightened visibility and new development modalities that favor sector-wide approaches and policy work. Developing a national microfinance strategy usually involves four stages: (i) conducting a diagnostic/gap analysis of the microfinance sector; (ii) consulting with stakeholders (more or less extensively); (iii) drafting a document, usually by a consultant in cooperation with government; and (iv) adopting and implementing the strategy, including approval by a governmental body and, in some cases, defining action steps to put the strategy into practice.

Our commitment : The World Bank's Africa Region HIV/AIDS Agenda for Action 2007-2011

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Development Policy Review (DPR); Economic & Sector Work
Português
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The World Bank is committed to support sub-Sahara Africa in responding to the HIV/AIDS epidemic. This Agenda for Action is a road map for Bank management and staff over the next five years to fulfill that commitment. It focuses on mainstreaming HIV/AIDS activities into broader national development agendas as a critical aspect of economic growth and human capacity development. In preparing the Agenda for Action, consultations have been carried out over several months with a broad constituency, including countries, donors, communities and nonprofit organizations.

The Education System in Swaziland : Training and Skills Development for Shared Growth and Competitiveness

Marope, Mmantsetsa
Fonte: World Bank Publicador: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
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In September 2007, the Government of the Kingdom of Swaziland (GoS) approved a broad national development reform agenda in the form of a poverty reduction strategy and action plan (PRSAP). The plan is intended to update and operationalize the National Development Strategy (NDS) of 1999, as well as to begin to actualize Vision 2022; which was also launched in 1999.The ultimate outcome of these instruments is 'improved quality of life for all Swazis.' Their key goal is 'growth acceleration with equity or accelerated and shared growth.' A critical intermediate goal expressed in the PRSAP is a 30 percent reduction in poverty by 2015, and ultimate poverty eradication by 2022. It is estimated that reaching these targets will require a five percent average annual Gross Domestic Product (GDP) growth over a sustained period of time. This report presents an analysis of the adequacy of Swaziland's education, training and skills development sector (ETSDS) to effectively contribute toward addressing the outlined challenges and toward achieving national development goals presented in the PRSAP. Key sector weaknesses are identified and recommendations for their redress are made.

Colombia - National Level Public Financial Management and Procurement Report : Status of the Public Financial Management and Procurement System; Colombia - Informe de la gestion financiera publica y sistema de contratacion

World Bank; Inter-American Development Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
Português
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This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient allocation of resources, increasing operational efficiency, and fostering transparency. It is expected that the identified opportunities will strengthen further the Government of Colombia's programs of continuous PFM improvement, as provided for under the National Development Plan pillar regarding a state at the service of its citizens: efficient and effective Government. The main challenges cited in the report could also be an important reference to future development plans and PFM reforms. Ensuring the sustainability and trajectory of PFM programs becomes even more critical in the context of public expenditure policies to deal with the current international economic crisis. The study is based on the 28 high-level indicators and 69 individual dimensions that compose the PFM performance measurement framework. Each indicator seeks to measure performance of a key PFM element against a scale from A to D. The highest score is warranted for an individual indicator if the core PFM element meets the relevant objective in a complete...

Colombia - National Level Public Financial Management and Procurement Report : Public Financial Management Performance; Colombia - Informe de la gestion financiera publica y sistema de contratacion

World Bank; Inter-American Development Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
Português
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This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient allocation of resources, increasing operational efficiency, and fostering transparency. It is expected that the identified opportunities will strengthen further the Government of Colombia's programs of continuous PFM improvement, as provided for under the National Development Plan pillar regarding a state at the service of its citizens: efficient and effective Government. The main challenges cited in the report could also be an important reference to future development plans and PFM reforms. Ensuring the sustainability and trajectory of PFM programs becomes even more critical in the context of public expenditure policies to deal with the current international economic crisis. The study is based on the 28 high-level indicators and 69 individual dimensions that compose the PFM performance measurement framework. Each indicator seeks to measure performance of a key PFM element against a scale from A to D. The highest score is warranted for an individual indicator if the core PFM element meets the relevant objective in a complete...

Republic of Korea : Workforce Development

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
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The Republic of Korea vaulted in less than three generations from being one of the poorest countries in the world to becoming a member of the Organization for Economic Co-operation and Development (OECD). This economic transformation has attracted considerable admiration and inquiry. One of the key factors for Korea's success was the provision of skills to support industrialization and economic diversification. This report takes advantage of a new World Bank diagnostic tool to examine the development of the Korean system for Workforce Development (WfD) from 1970 to 2010. The findings are intended to document good practices, lapses and key breakthroughs and generate insights that can be used to enrich dialogue on WfD policy in the World Bank's partner countries. The tool is based on an analytical framework that identifies three functional dimensions of WfD policies and institutions: strategic framework, which refers to the praxis of advocacy, partnership, and coordination in relation to the objective of aligning WfD in critical areas to priorities for national development; system oversight...

West Central Africa : Building Ownership for Environmentally Sustainable Development; Pour un developpement ecologiquement viable en Afrique du Centre-Ouest

Swayze, T.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
Português
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Within the sub-region of West Central Africa (Benin, Cote d'Ivoire, Burkina Faso, Ghana, Niger, Nigeria, and Togo) several countries have completed National Environmental Action Plans (NEAPs). Some are implementing environmental support programs based on these plans, as well as more site-specific natural resource management, urban environmental management, and biodiversity conservation projects. The report notes some success stories. It concludes, however, that high population growth and rapid urbanization, high poverty levels and the direct dependency of most poor families on natural resources for subsistence, low levels of environmental awareness at all levels of society, market and policy failures, and institutional weaknesses, all point to the need for redoubling and redirecting environmental efforts. These factors underlie the sub-region's priority problems as identified in national planning exercises: (i) land degradation; (ii) deforestation and loss of biodiversity; (iii) water availability and quality; (iv) urban environmental degradation; and (v) coastal resource degradation. Without action...

¿Son los Planes de Desarrollo un mecanismo eficaz para el fortalecimiento de las democracias participativas?; Are the Development Plans an Effective Mechanism for Strengthening Participatory Democracy?

Puentes Gonzáles, German
Fonte: Universidade do Rosário Publicador: Universidade do Rosário
Tipo: Artigo de Revista Científica Formato: application/pdf
Publicado em 16/12/2011 Português
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El autor se interroga acerca de si el Consejo Nacional de Planeación, al igual que los consejos territoriales, son escenarios para el ejercicio de la democracia y si su participación, en la construcción de los planes de desarrollo, constituye un instrumento eficaz para su fortalecimiento o son, por el contrario, un espejismo en la praxis de la democracia en Colombia. En la primera parte se mencionan algunas versiones de democracia desde Lincoln, pasando por las versiones de Tocqueville, Shumpeter, Dahl, Bryce, Borón y Sartori. Se identifican en cada caso los elementos fundamentales para tenerlos como referente y soporte de análisis para dar cuenta, en la segunda parte, cuál o cuáles formas de esas democracias describen el modus operandi en el seno de los consejos de planeación en los niveles nacional o territorial. Igualmente se analiza el rol de los consejos de planeación, su legitimidad, la calidad y trascendencia de las intervenciones de sus miembros, así como la capacidad de incidir en el proyecto de ley del Plan Nacional de Desarrollo, para lo cual se recurre a entrevistar a miembros y ex miembros de los consejos Nacional y Distrital de planeación. El autor, además de responder algunos interrogantes que se plantea sobre el tema objeto de esta reflexión...

Project of National Development, Dynamics of Agriculture and Spatial Configurations from 1964 to 1979; O Projeto Nacional Desenvolvimentista, A Dinâmica da Agricultura e As Configurações Espaciais - 1964 a 1979

Campos, Margarida de Cássia; Universidade Estadual de Londrina
Fonte: Programa de Pós Graduação em Geografia - UFRJ Publicador: Programa de Pós Graduação em Geografia - UFRJ
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 04/07/2011 Português
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This work shows how the national project of development idealized by Vargasleft a legacy of industrial growth and of a dynamic agricultural sector, which permitted the post-1964 military governments to deepen national development. This phase was characterized by significant industrial expansion, especially during the so-called Economic Miracle (1968-1974). In addition to this, agriculture was modernized and a dynamic farm sector oriented to increasing exports was created in order to finance imports which could further fuel the growth of the domestic industrial and farm sectors so as to meet increased demand for raw materials for industry and food and other rural products for an expanding population. The farm sector was seen to be a key ingredient in the developmentalist project and received considerably more support from the military governments than from previous civil regimes. Profound change was induced in the technical base of agriculture through increased farm credit, price support and other governmental programs.; A partir das argumentações teóricas, o trabalho evidenciou que o projeto nacional desenvolvimentista idealizado por Vargas logrou à economia nacional amplas taxas de crescimento industrial e dinamismo agrícola...

Estado Nacional e desenvolvimento: construindo um sistema financeiro a serviço do projeto de desenvolvimento nacional; National State and development: building a financial system in the service of the national development project

Castro, Matheus Felipe de; UFSC
Fonte: Fundação José Arthur Boiteux Publicador: Fundação José Arthur Boiteux
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 13/09/2010 Português
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http://dx.doi.org/10.5007/2177-7055.2009v30n58p73O presente artigo avalia a capacidade financeira do Estado brasileiro, como nação dependente e subdesenvolvida e propõe medidas de política econômica destinadas a subordinar os sistemas tributário e financeiro à realização de um projeto político de desenvolvimento nacional, fundado no pleno emprego e na justiça social, cujas linhas gerais estão traçadas na própria Constituição da República Federativa do Brasil, de 1988.; This article assesses the financial capacity of the Brazilian State, as a dependent and underdeveloped nation, and proposes measures for economic policy to make tax and financial systems to achieve a political project of national development, based on full employment and social justice, whose main lines are drawn in Brazil’s Constitution.