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Moeda, convenção, contratos e impostos : uma contribuição para a teoria da aceitabilidade da moeda; Money, convention, contracts and taxes : a contribution for the theory of the acceptability of money

Gustavo de Oliveira Aggio
Fonte: Biblioteca Digital da Unicamp Publicador: Biblioteca Digital da Unicamp
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 31/07/2008 Português
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37.1%
Neste trabalho buscamos fazer uma contribuição para a teoria da aceitabilidade da moeda através de uma tentativa de compatibilizarão entre a teoria da moeda como uma convenção e a teoria da moeda do Estado. O método utilizado foi fazer o levantamento bibliográfico sobre os dois conjuntos teóricos e comparar os aspectos complementares entre eles. A conclusão a que chegamos e que a moeda completa aceita de forma generalizada em uma economia capitalista mantém seu caráter de convenção e a moeda do Estado. Este trabalho esta dividido em três capítulos. No primeiro observamos como a idéia de que a aceitabilidade da moeda possui um caráter convencional vem sendo utilizada desde a construção da economia como disciplina cientifica autônoma ate contemporaneamente. A idéia de moeda como convenção significa que um agente aceita a moeda porque espera que os demais também a aceitarão e que a forma aceita e em algum grau arbitraria. Isto significa que se todos os agentes aceitassem outra forma valida esta seria a moeda da economia. Verificamos, ainda, que alem de ser possível demonstrar logicamente a aceitabilidade generalizada da moeda-convencão, e possível construir teorias que especulam sobre a emergência da moeda. Estas teorias podem fazer alusão a processos históricos e permitem a compatibilidade entre a teoria da moeda como convenção e a teoria da moeda do Estado. No segundo capitulo delimitamos nosso estudo da teoria da moeda do Estado a chamada teoria cartalista da moeda. A apreciação desta teoria nos permitiu obter a definição de moeda do Estado como sendo toda aquela que o Estado aceita em pagamentos. Verificamos que a atuação do Estado permite a confiança na durabilidade da moeda na economia e que as principais formas de atuação do Estado são sobre a estrutura institucional de contratos monetários e a capacidade de instaurar uma cobrança de impostos estipulada na sua moeda. No terceiro capitulo sumarizamos os pontos de compatibilidade entre os dois conjuntos teóricos estudados nos capítulos precedentes e concluímos que o Estado e a instituição mais capacitada a ofertar e/ou regulamentar sobre a oferta da moeda aceita de forma generalizada na economia. Construímos...

O contributo do Value For Money na análise da atividade do transporte não urgente de doentes

Poças, Sandra Cristina de Sousa Campos
Fonte: Instituto Politécnico de Lisboa Publicador: Instituto Politécnico de Lisboa
Tipo: Dissertação de Mestrado
Publicado em /05/2014 Português
Relevância na Pesquisa
36.97%
Mestrado em Auditoria; A análise value for money é uma temática que tem vindo a ganhar relevância nos últimos 30 anos quer no setor público quer no privado, devido à preocupação por parte das organizações em gerir os recursos disponíveis de forma eficiente, eficaz e económica. O objetivo desta investigação foi analisar em que medida a análise value for money poderia contribuir para uma atividade do transporte não urgente de doentes mais económica, eficiente e eficaz. Para tal formulou-se a seguinte pergunta de partida: “Poderá a análise value for money contribuir para uma atividade do transporte não urgente de doentes mais económica, eficiente e eficaz?”, questão que serviu como fio condutor do processo de investigação. No estudo de caso procurou-se defender que o recurso a indicadores de economia, eficiência e eficácia, é passível de aplicação na atividade do transporte não urgente de doentes, podendo-se constituir como uma ferramenta de apoio à gestão na tomada de decisões. Neste sentido, solicitou-se um conjunto de dados à entidade alvo de estudo, concluindo-se que, a análise de value for money com recurso a indicadores de desempenho poderá contribuir para a melhoria de resultados desta atividade.; The analysis value for money is an issue that has gained importance in the last 30 years either in the private or public sector...

Combating Money Laundering and the Financing of Terrorism - A Comprehensive Training Guide : Workbook 1. Effects on Economic Development and International Standards

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
37.07%
"Combating Money Laundering and the Financing of Terrorism: a Comprehensive Training Guide" is one of the products of the capacity enhancement program on Anti-Money Laundering and Combating the Funding of Terrorism (AML/CFT), which has been co-funded by the Governments of Sweden, Japan, Denmark, and Canada. The program offers countries the tools, skills, and knowledge to build and strengthen their institutional, legal, and regulatory frameworks to successfully implement their national action plan on these efforts. This workbook includes seven training course modules: effects on economic development and international standards (module one); legal requirements to meet international standards (module two); regulatory and institutional requirements for AML/CFT (module three a ); compliance requirements for financial institutions (module three b); building an effective financial intelligence unit (module four); domestic (interagency) and international cooperation (module five); combating the financing of terrorism(module six); and investigating money laundering and terrorist financing (module seven).

Combating Money Laundering and the Financing of Terrorism - A Comprehensive Training Guide : Workbook 2. Legal Requirements to Meet International Standards

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
37.07%
"Combating Money Laundering and the Financing of Terrorism: a Comprehensive Training Guide" is one of the products of the capacity enhancement program on Anti-Money Laundering and Combating the Funding of Terrorism (AML/CFT), which has been co-funded by the Governments of Sweden, Japan, Denmark, and Canada. The program offers countries the tools, skills, and knowledge to build and strengthen their institutional, legal, and regulatory frameworks to successfully implement their national action plan on these efforts. This workbook includes seven training course modules: effects on economic development and international standards (module one); legal requirements to meet international standards (module two); regulatory and institutional requirements for AML/CFT (module three a ); compliance requirements for financial institutions (module three b); building an effective financial intelligence unit (module four); domestic (interagency) and international cooperation (module five); combating the financing of terrorism(module six); and investigating money laundering and terrorist financing (module seven).

Combating Money Laundering and the Financing of Terrorism - A Comprehensive Training Guide : Workbook 5. Domestic (Inter-agency) and International Cooperation

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
36.97%
"Combating Money Laundering and the Financing of Terrorism: a Comprehensive Training Guide" is one of the products of the capacity enhancement program on Anti-Money Laundering and Combating the Funding of Terrorism (AML/CFT), which has been co-funded by the Governments of Sweden, Japan, Denmark, and Canada. The program offers countries the tools, skills, and knowledge to build and strengthen their institutional, legal, and regulatory frameworks to successfully implement their national action plan on these efforts. This workbook includes seven training course modules: effects on economic development and international standards (module one); legal requirements to meet international standards (module two); regulatory and institutional requirements for AML/CFT (module three a ); compliance requirements for financial institutions (module three b); building an effective financial intelligence unit (module four); domestic (interagency) and international cooperation (module five); combating the financing of terrorism(module six); and investigating money laundering and terrorist financing (module seven).

Combating Money Laundering and the Financing of Terrorism - A Comprehensive Training Guide : Workbook 6. Combating the Financing of Terrorism

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
36.97%
"Combating Money Laundering and the Financing of Terrorism: a Comprehensive Training Guide" is one of the products of the capacity enhancement program on Anti-Money Laundering and Combating the Funding of Terrorism (AML/CFT), which has been co-funded by the Governments of Sweden, Japan, Denmark, and Canada. The program offers countries the tools, skills, and knowledge to build and strengthen their institutional, legal, and regulatory frameworks to successfully implement their national action plan on these efforts. This workbook includes seven training course modules: effects on economic development and international standards (module one); legal requirements to meet international standards (module two); regulatory and institutional requirements for AML/CFT (module three a ); compliance requirements for financial institutions (module three b); building an effective financial intelligence unit (module four); domestic (interagency) and international cooperation (module five); combating the financing of terrorism(module six); and investigating money laundering and terrorist financing (module seven).

Combating Money Laundering and the Financing of Terrorism - A Comprehensive Training Guide : Workbook 7. Investigating Money Laundering and Terrorist Financing

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
37.05%
"Combating Money Laundering and the Financing of Terrorism: a Comprehensive Training Guide" is one of the products of the capacity enhancement program on Anti-Money Laundering and Combating the Funding of Terrorism (AML/CFT), which has been co-funded by the Governments of Sweden, Japan, Denmark, and Canada. The program offers countries the tools, skills, and knowledge to build and strengthen their institutional, legal, and regulatory frameworks to successfully implement their national action plan on these efforts. This workbook includes seven training course modules: effects on economic development and international standards (module one); legal requirements to meet international standards (module two); regulatory and institutional requirements for AML/CFT (module three a ); compliance requirements for financial institutions (module three b); building an effective financial intelligence unit (module four); domestic (interagency) and international cooperation (module five); combating the financing of terrorism(module six); and investigating money laundering and terrorist financing (module seven).

Reference Guide to Anti-Money Laundering and Combating the Financing of Terrorism : Second Edition and Supplement on Special Recommendation IX

Schott, Paul Allan
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Português
Relevância na Pesquisa
37.02%
Efforts to launder money and finance terrorism have been evolving rapidly in recent years in response to heightened countermeasures. The international community has witnessed the use of increasingly sophisticated methods to move illicit funds through financial systems across the globe and has acknowledged the need for improved multilateral cooperation to fight these criminal activities. This second edition is to serve as a single, comprehensive source of practical information for countries to fight money laundering and terrorist financing. It discusses the problems caused by these crimes, the specific actions countries need to take to address them and the role international organizations play in the process. The report is organized as follows: Part A of this Reference Guide describes the problem of money laundering and terrorist financing, their adverse consequences, and the benefits of an effective regime. It also identifies the relevant international standard-setting organizations and discusses their specific efforts and instruments that fight these activities. Part B describes the various elements that are part of a comprehensive legal and institutional framework for anti-money laundering and combating the financing of terrorism for any country. This part of the Reference Guide is a step-by-step approach to achieve compliance with international standards...

The Germany-Serbia Remittance Corridor : Challenges of Establishing a Formal Money Transfer System

De Luna Martinez, José; Endo, Isaku; Barberis, Corrado
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Português
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37.07%
This report provides an overview of remittance flows from Germany to Serbia and analyzes why a large part of remittance transfers take place outside financial institutions. The study presents a series of recommendations on needed policy changes to facilitate the transfer of remittance flows from the informal channels to licensed or registered financial institutions, thereby maximizing the developmental impact of remittances, reducing remittances fees, improving data collection practices, and strengthening the regulation and supervision of the money transfer industry.

Money Laundering and International Efforts to Fight It

Scott, David
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
36.97%
According to one estimate, US$300 billion to US$500 billion in proceeds from serious crime is laundered each year. Left unchecked, money laundering could criminalize the financial system and undermine development efforts in emerging markets. The author reviews efforts by international bodies to fight it.

Anti-money Laundering and Combating the Financing of Terrorism : Pakistan

World Bank
Fonte: Asia/Pacific Group on Money Laundering and World Bank Publicador: Asia/Pacific Group on Money Laundering and World Bank
Português
Relevância na Pesquisa
46.9%
This assessment of the anti-money laundering (AML) and combating the financing of terrorism (CFT) regime of Pakistan is based on the Forty Recommendations 2003 and the Nine Special Recommendations on Terrorist Financing 2001 of the Financial Action Task Force (FATF), and was prepared using the AML/CFT assessment Methodology 2004, as updated in February 2008. The assessors reviewed the institutional framework, the relevant AML/CFT laws, regulations, guidelines and other requirements, and the regulatory and other systems in place to deter and punish money laundering (ML) and the financing of terrorism (FT) through financial institutions and Designated Non-Financial Businesses and Professions (DNFBP). The assessors also examined the capacity, implementation, and effectiveness of all these systems. This report provides a summary of the AML/CFT measures in place in Pakistan at the time of the mission or shortly thereafter (no later than March 26th, 2009). It describes and analyzes those measures, sets out Pakistan levels of compliance with the FATF 40+9 Recommendations...

IFC Mobile Money Study 2011

International Finance Corporation
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Trabalho em Andamento
Português
Relevância na Pesquisa
37%
Although a number of m-money businesses have emerged around the world, few have reached significant scale. Overall, m-money uptake is limited when contrasted with its apparent promises of reaching the unbanked and underserved, of servicing existing banking clients, and of being a means for a cashless society. This study examines the following in more detail: existing major money flows and the critical mass of low-value, high-volume payment transactions and whether m-money can be used for them (i.e., potential demand); regulatory environment and major obstacles for m-money uptake; business models of partnering institutions; payment behavior of users and nonusers (banked and unbanked), in particular where they receive funds and how they use money, including alternative means; and existing and potential agents networks, their requirements to run m-money as a viable business, and their training needs. This report provides detailed information regarding the five main topics as they relate to Brazil, business models...

IFC Mobile Money Study 2011

International Finance Corporation
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Trabalho em Andamento
Português
Relevância na Pesquisa
37%
Although a number of m-money businesses have emerged around the world, few have reached significant scale. Overall, m-money uptake is limited when contrasted with its apparent promise of reaching the unbanked and underserved, servicing existing banking clients, and being a means for realizing a cashless society. This study examines the following in more detail: existing major money flows and the critical mass of low-value, high-volume payment transactions and whether m-money can be used for them (i.e., potential demand); regulatory environment and major obstacles for m-money uptake; business models of partnering institutions; payment behavior of users and nonusers (banked and unbanked), in particular where they receive funds and how they use money, including alternative means; and existing and potential agents networks, their requirements to run m-money as a viable business, and their training needs. This report provides detailed information on Thailand regarding five main topics, business models, money flows and demand...

Die Bekämpfung der Geldwäsche als tatsächliches und rechtliches Problem - Internationale Instrumente sowie die Entwicklung der Gesetzgebung in Taiwan und in Deutschland; Combating money laundering as a substantial and a legal problem - The international instruments and the legislative developments in Taiwan and Germany

Ma, Yueh-Chung
Fonte: Universidade de Tubinga Publicador: Universidade de Tubinga
Tipo: Dissertação
Português
Relevância na Pesquisa
36.97%
Die Arbeit basiert auf der Einschätzung, dass die Erscheinungsformen der Geldwäsche ein erhebliches Gefährdungspotential in sich bergen und daher nach einer Gegensteuerung verlangen. Um die Frage der erfolgreichen oder mißlungenen Maßnahmen des Geldwäschestrafrechts in Deutschland und Taiwan zu klären, ist es zunächst erforderlich, die Hintergründe für die Schaffung der Geldwäscheregelungen als Grundlage der vergleichenden Tatbestände darzustellen. Der erste Teil zu den rechtlichen Fragen befasst sich mit einen besonderen Schwerpunkt. Dieser liegt auf der Problematik zum Erlaß der internationalen Vorgaben der Geldwäsche. Der zweite Teil befasst sich mit den nationalen Straftatbeständen zur Bekämpfung der Geldwäsche in Taiwan und Deutschland. Danach wird die Situation der "Selbstwäsche" in Taiwan und in Deutschland ebenfalls nach ihren verschiedenen Strategien zur Bekämpfung der Geldwäsche untersucht. Schließlich wird ein Reformvorschlag zur Bekämpfung der Geldwäsche in den beiden Ländern vorgelegt. Es ist offensichtlich, dass sich in beiden Ländern eine Tendenz zur Verstärkung der Maßnahmen zur Bekämpfung der Geldwäsche zeigt. Es ist schwer, Rechtsstaatlichkeit und Effektivität gleichermaßen Geltung zu verschaffen.; This study was based on the assessment that the manifestation of money laundering conceals a potentially large threat which requires immediate efforts to oppose it. In order to elucidate the assessments of the measures taken against criminal acts of money laundering in Germany and Taiwan...

Bolivia : Report on Observance of Standards and Codes--FATF Recommendations for Anti-Money Laundering and Combating the Financing of Terrorism

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Financial Sector Assessment Program (FSAP); Economic & Sector Work
Português
Relevância na Pesquisa
36.99%
This report is on the observance of standards and codes (ROSC) for the "Financial Action Task Force (FATF) 40 Recommendations for Anti-Money Laundering and 8 Special Recommendations Combating the Financing of Terrorism." Bolivia's system to prevent and suppress money laundering fulfills most of the FATF 40 recommendations and applies to the insurance, stock market, and financial sectors. However, the system does not include other activities that are susceptible to money laundering, such as currency exchange houses or money transfer agencies. This is an aspect that the authorities hope to rectify in the medium term. The institutional regulatory, supervisory, and financial intelligence responsibilities for combating money laundering are concentrated in the FIU. However, the FIU is not able to carry out on-site supervision of the financial system, and the sectoral superintendence's do not supervise compliance with anti-money laundering standards either. Moreover, there is no high-ranking authority promoting an integrated anti-money laundering policy. Instead...

Protecting Mobile Money against Financial Crimes : Global Policy Challenges and Solutions

Chatain, Pierre-Laurent; Zerzan, Andrew; Noor, Wameek; Dannaoui, Najah; de Koker, Louis
Fonte: World Bank Publicador: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
37.01%
There has been significant discussion on the potential power of mobile-based technologies to provide unbanked populations with access to financial instruments and channels. Through the specific use of mobile money (m-money) services, for example, customers have accessed informational services, such as balance inquiries in their bank accounts, and transactional services, such as sending remittances to other people or paying for goods and services via their mobile phones. M-money has also been used by national governments to pay employee salaries and benefits. A key objective of this report is to discourage use of informal systems through the creation of a proportionate and not overly burdensome regulatory framework. Overly restrictive identification and verification processes in know-your-customer (KYC) policies, for example, may push users back to the informal financial system. The evolution of m-money in Africa and in non-African, low-income countries means that low-income and low-capacity countries are grappling with ways to ensure compliance with international Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) standards. Thus...

IFC Mobile Money Study 2011; Summary Report

International Finance Corporation
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Working Paper; Publications & Research; Publications & Research :: Working Paper
Português
Relevância na Pesquisa
37.08%
Mobile money (m-money) refers to the use of mobile phones to perform financial and banking functions. However, the technology is far ahead of the infrastructure of financial and technical network service providers needed for an m-money system to function. This study was undertaken to increase the understanding of m-money and to address key issues in scaling up development of m-money services globally. It examines the potential demand for m-money, national regulatory environments, major obstacles, and the requirements of potential service providers and networks to run m-money services as viable businesses. Four countries - Brazil, Nigeria, Sri Lanka, and Thailand - each of which represents a different world region, socioeconomic situation, and financial sector context, were included in the study. The countries were analyzed in terms of m-money business models, money flows and demand, potential user perceptions and behavior, regulations, and agent networks. In each country, an m-money service provider acted as a partner institution. To place these four countries in the wider context of m-money developments...

¿Qué es el dinero? Una reflexión desde la psicología económica; What is money? A reflection from economical psychology

Gustavo Enrique Guzmán Fernández; Universidad Nacional de Mar del Plata
Fonte: Psicología desde el Caribe Publicador: Psicología desde el Caribe
Tipo: article; publishedVersion Formato: application/pdf
Português
Relevância na Pesquisa
36.99%
Este artículo se desenvuelve alrededor de cuatro líneas argumentales en relación al dinero. Por un lado, parte de una breve introducción que toma en cuenta tanto su origen, como hijo legítimo del comercio, como la influencia que ha tenido en la expansión de antiguos imperios.En la segunda sección se presentan aspectos históricos y contextuales que han llevado a materializarlo de diferentes formas en los distintos núcleos humanos que abarcan desde pieles hasta conchas de caurí, pasando por cuentas de barro o barras de sal. La dimensión simbólica del dinero se ejemplifica en este apartado cuando se lo relaciona a la imagen del poder, su función como vehículo de información y propaganda o el significado místico-religioso que adquiere en diferentes culturas.En la tercera parte se hace una mayor profundización de la entidad simbólica del dinero desde la perspectiva del Interaccionismo Simbólico. La creencia que un símbolo es un hecho social compartido y que un fenómeno tiene significado en relación directa a su función práctica permite considerar este marco teórico como un constructo válido para estudiar el dinero.Por último, se plantea la existencia de dineros especiales. Avanzando más allá del cariz instrumental del dinero aportado por la economía...

Bribes, Campaign Donations, and Revolving Doors: Endogenous Types of Special Interest Money

Weschle, Simon Werner
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Dissertação
Publicado em //2015 Português
Relevância na Pesquisa
36.97%

Special interest money enters politics in a number of ways: Politicians solicit contributions that help in their election campaigns; they enrich themselves while in office by accepting bribes; or, increasingly in many countries, they go through the "revolving door" and take up lucrative post-government jobs in companies that were affected by their decisions in office. The central argument I make in this dissertation is that these different types of special interest money can act as functional substitutes and that their prevalence is a strategic choice. I examine this strategic choice theoretically and empirically, and provide insights into the consequences it has for policy and voters. I focus on two main factors: First, what consequences does the legal environment have? Second, what is the effect of the political environment?

Chapter 1 lays the theoretical groundwork. I study a formal model of political competition that determines whether and how special interest money enters politics. I show that laws criminalizing bribery or restricting campaign contributions lead to substitution effects and make other types of special interest money more common, in particular the revolving door. I also study the effect of legal restrictions on equilibrium policy and demonstrate that it only moves policy towards the median voter under certain circumstances. Higher political competitiveness leads incumbents to solicit campaign contributions...

Improved strategies for anti-money laundering in Kosovo : [presentation given in late 2010.]; Anti-money laundering in Kosovo

Qerimi, Besart
Fonte: Rochester Instituto de Tecnologia Publicador: Rochester Instituto de Tecnologia
Tipo: Capstone Project
Português
Relevância na Pesquisa
37.02%
This capstone project report considers the problem of money laundering globally and in Kosovo specifically. Since 1999 in Kosovo there has been an increase of money laundering. To make sure that this problem was addressed in Kosovo the Financial Intelligence Centre (1) has been mandated to investigate and combat money laundering and the associated terrorism. This project emphasizes the definition, phase, trends, methods phases and effects of money laundering. It also explains the role of the national and international organizations and initiatives in the fight against money laundering. This project will help the Ministry of Finance and the development of the Financial Intelligence Centre to further combat money laundering in Kosovo by strengthening of relevant institutions and by promoting the furtherance of their discussions and organization consistent with international agencies. These agencies include the United Nations, the European Council, and the Financial Action Task Force. This capstone project also assesses different countries’ legislative responses for money laundering. Recommendations are provided in more detail later on in this report. They are summarized here: • Legislation is needed to criminalize money laundering according to international standards. • An online reporting system for use by the Financial Intelligence Centre in Kosovo is required to enhance money laundering reporting and detection of suspicious activities. • A committee at ministerial level should be established for the prevention of money laundering. • Anti-Money Laundering training and guidelines should be established. • A public awareness campaign related to money laundering must be promoted more rigorously.