The Portuguese Tax System for Non-profit Institutions

Author(s):  
Fátima David ◽  
Lúcia Marques ◽  
Rute Abreu
Keyword(s):  
2020 ◽  
Vol 47 (2) ◽  
pp. 405-430
Author(s):  
Claudio Quintano ◽  
Paolo Mazzocchi

PurposeThis article intends to investigate on the undeclared work (UW) by involving several features, which can be evaluated throughout a set of appropriate variables. The REBUS-PLS (Response Based procedure for detecting Unit Segments–Partial Least Squares) has been proposed in order to support policy decisions targeted to this heterogeneous scenario. The authors refer to Italy, due to the disparity of its territorial districts, but the conclusions can be extended to different European countries.Design/methodology/approachA total of 2,877,000 firms has been involved for empirical analysis. The manifest variables have been obtained by fixing both NACE codes and the NUTS2 level.FindingsThe analysis confirms that the model is suitable to evaluate the effects of the indicators connected to ‘Labour force’, ‘Tax system’, ‘Non-Profit Organizations’, and ‘Migrants’. Special prominence has been dedicated to the labour inspections' features.Research limitations/implicationsIf the management designs the policy actions by using the model proposed, a critical evaluation of the implications is needed, by focusing different perspectives and several weaknesses.Practical implicationsAssuming that the Italian regions are relatively homogeneous, results reveal no significant correlations to the UW, except for the taxes. In contrast, the involvement of the heterogeneity shows that the UW significantly depends on the changes of Labour force, Tax system and NPOs dimensions, in 11 out of 18 Italian regions. No clear evidence emerges from Migrants feature, which seems to have a negatively impact on the UW.Originality/valueTo the authors' knowledge, compared to the previous research papers, the analysis of the UW via REBUS-PLS and the mentioned manifest variables, has never been undertaken so far.


2016 ◽  
Vol 1 (4) ◽  
pp. 79-95
Author(s):  
Latifa Alsalmi ◽  
Robert Mayo

Presently, no clear picture is available about the facilities providing clinical services for persons who stutter (PWS) in Kuwait. This information is crucial for any awareness program to be established in the future. The purpose of this study was to identify clinical facilities and speech-language personnel that provide services for PWS in Kuwait. Participants consisted of 21 clinical directors of governmental medical centers, non-profit clinics, and private clinics as well as department heads of governmental school clinics where speech-language services were provided. Participants were interviewed regarding the availability of speech-language services within their centers and whether or not PWS receive services. The results revealed that four out of five governmental medical centers with a total of 32 speech-language pathologists (SLPs) provided services for PWS. Additionally, 12 schools of special education were found to have 62 SLPs on their staff providing fluency services for students. Finally, two stand-alone private clinics and one non-profit clinic provided services for PWS. Results indicated an overall shortage of SLPs in the country, especially in medical settings. This study sets the foundation for a series of future studies investigating the type and quality of stuttering services provided by the identified facilities in Kuwait.


2006 ◽  
Vol 5 (2) ◽  
pp. 68-71 ◽  
Author(s):  
Simone Kauffeld
Keyword(s):  
Ad Hoc ◽  

Zusammenfassung. Der FEO, der in Kooperation mit betrieblichen Praktikern entwickelt wurde, dient der Erfassung des Organisationsklimas. Er umfasst 82 Items und bildet 12 Skalen ab. Eine Stärke des FEO im Gegensatz zu ad hoc entwickelten Befragungsinstrumenten sind die Vergleichsdaten, die für Profit- und Non-Profit-Organisationen bereit gestellt werden. Kritisch diskutiert wird die theoretische Verortung, die Anwenderfreundlichkeit sowie der Nutzen der individuellen Auswertung. Die konsensuale, konvergente, diskriminante und kriterienbezogene Validierung steht aus.


Author(s):  
Rosa Gonzalez-Quevedo ◽  
Constantinos Ziogas ◽  
Ivana Silva ◽  
Rosan Vegter ◽  
Anthony Humphreys

2017 ◽  
pp. 79-96
Author(s):  
Alex Bizzarri ◽  
Silvio Cardinali ◽  
Antonio Picciotti ◽  
Gian Luca Gregori
Keyword(s):  

2016 ◽  
pp. 62-79 ◽  
Author(s):  
Sandro Busso ◽  
Silvia Lanunziata
Keyword(s):  

Author(s):  
O. Bondar

<p><em>In this study, I have collected and summarized the functional aspects of a literary prize, contest, and rating, which indicate their affiliation with the marketing complex of the publishing house for the first time. For this purpose, I have analyzed and summarized the common concepts of the functioning of literary prizes and contests as advertising tools for publishing activity. Because the previous studies are only focused on the fact of the impact of the prize on the promotion of editions but do not explain it, these aspects have been considered and introduced by me from the book production’s point of view. I investigated that the prizes and the contests in the literary field are effective marketing tools, which meet many publisher’s needs at the same time and can be considered a non-profit form of capital. I have reviewed the works of other authors, who accept that the economic success of the book is rising if the author is a winner of the literary prize or contest. I have found out that the book prize activates the demand for the book, and the literary contest is a tool to track the reader’s reaction to a future publication. In this way, literary prizes and contests can be considered as a way of conducting a marketing dialogue with the target audience. I have focused on the information support of literary national and international prizes and contests by the media, which attracts attention to the book and forms the reader’s interest. The literary prizes and contests are also considered as a way of exploring trends and their changes, familiarization the popular genres among the target audience and fixation the current choice of modern readers. Literary prizes and contests motivate the authors to improve their literary excellence, are the source of new authors and works, and assist in increasing sales of books. However, further research is recommended.</em></p><strong><em>Key words:</em></strong><em> book prize, book rating, literary contest, literary prize, functions of the literary prizes.</em>


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