scholarly journals The Efficiency of Fiscal Incentive in Municipalities With Lower Human Development Indices: The Case of Maranhão

2018 ◽  
Vol 9 (5) ◽  
pp. 62
Author(s):  
Fernando Silva Lima ◽  
Mariano Yoshitake ◽  
Marcia Helena Andrade

The objective of this article is to verify if the fiscal incentive had impact on the generation of employment in the municipalities that have the lowest IDH indices of the state of Maranhão. To this end, the study analyzes the development of employment generation during the granting of the fiscal incentive in Maranhão through the Meso-regions between 2010 and 2016. The specific objectives are: to identify the criteria established for granting the fiscal incentive; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. The problem of this research is: what are the impacts of fiscal incentives on employment generation in municipalities with the lowest IDH indices in Maranhão. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest IDH indices in the state of Maranhão between 2010 and 2016.

2018 ◽  
Vol 9 (4) ◽  
pp. 214
Author(s):  
Fernando Silva Lima ◽  
Mariano Yoshitake

This article is the result of an investigation about tax incentives in the State of Maranhão, where the purpose was to answer the question: what is the efficiency of tax incentives in relation to the impact on the state of employment? The hypothesis behind this research is that the idea of the Maranese government to create fiscal incentives to stimulate the generation of employment and income can not impact the regions with low human development index (HDI). The general objective of this article is to verify the relationship between the fiscal incentive and the balance of jobs between 2010 and 2016 in Maranhão in regions with lower HDI. The specific objectives are: to investigate the policy of granting the fiscal incentive "more companies" in Maranhão; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. This study is justified because it believes in the relevance it can bring to the academic environment and to the society that encompasses government, companies and professionals, since it presents a more comprehensive perspective regarding economic development in the local regional government of Maranhão. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest HDI indices in the state of Maranhão between 2010 and 2016.


2021 ◽  
Vol 17 (49) ◽  
pp. 187-203
Author(s):  
Farida Galieva ◽  

Sofia Aleksandrovna Avizhanskaya is known for her research in the field of decorative and applied art of the Bashkirs and the Bashkir collections she collected for the State Museum of Ethnography of the Peoples of the USSR. However, her contribution to ethnographic science is not limited to this. The proposed publication introduces into scientific circulation Avizhanskaya’s manuscript about the Bashkir wedding, discovered in the Scientific Archives of the Ufa Federal Research Center of the Russian Academy of Sciences in the 1956 field diary of Rail Gumerovich Kuzeev. The author supplements these materials with the information contained in Avizhanskaya’s expeditionary report, and highlights their novelty and uniqueness using our own field records of recent years. Archival sources indicate that during joint field research, Kuzeev often served as Avizhanskaya’s translator from Bashkir into Russian, including the story of a wedding, and shared his knowledge of the history and life of the Bashkirs. This helped Avizhanskaya to study the territorial features of the national costume, economic activities, food systems and other areas of the ethnography of the Bashkirs. For her part, she passed on the experience of expeditionary work. A record of the Bashkir “red wedding” made jointly by Avizhanskaya and Kuzeev fills in the source gap in the study of the Bashkir ritual of the mid-20th century. The manuscript presents the local features of the northeastern Bashkirs, preserved traditions, including the institution of “planted parents”, as well as other ethnic and Soviet customs that have penetrated into ritualism.


2020 ◽  
Vol 8 (2) ◽  
pp. 239
Author(s):  
Edy Dharma ◽  
Sherly Sherly ◽  
Humiras Betty Marlina Sihombing ◽  
Darwin Lie

The objective of this study was to determine the effect of the competence and discipline on teacher performance at the State Junior High School 2 Siantar, both simultaneously and partially. This study was conducted by using literature review and field research. The population used by the authors in this study were 39 teachers of the State Junior High School 2 Siantar. The type of data used was qualitative and quantitative data. This study used primary and secondary data sources. The data collection was carried out by questionnaires, interviews, and documentation. The analysis technique used was a quantitative descriptive analysis. The results of this study can be summarized as follows (1) there was a positive effect of competence and discipline on teacher performance; (2) there was a high correlation between competence and discipline on teacher performance; (3) the results of the study was competence and discipline has a positive and significant effect on teacher performance, both simultaneously and partially. 


2018 ◽  
Vol 13 (1) ◽  
pp. 70-88
Author(s):  
Mohd Faez Mohd Shah ◽  
Norhidayah Pauzi

In the discipline of Islamic law research, strong proofing and clear Istinbat method are key pillars in the construction of Islamic law based on the application of the science of usul al-fiqh and maqasid al-shari'ah. However, what happens at the state of Johor’s fatwa institution is the opposite. The fatwa research methods applied by the Fatwa Committee of Johor in resolving current fatwa issues is not based on the right and true discipline of Islamic law research. In fact, current inputs related to fatwa issues are not explicitly stated in the method of determining the law either in the form of reality or scientifically verified. Therefore, this paper will discuss the fatwa procedures undertaken by the Fatwa Committee of Johor based on the methods applied in resolving current issues. The research methodology adopted is library and interview methods. This study shows that fatwa management and production in the state of Johor is placed under the jurisdiction of the Mufti of Johor’s Department. The methods adopted by the Fatwa Committee of Johor covers two methods, namely: internal research methods including literature review through the application of original source and proofs based on syarak. Second: field research method that includes an external review or going to the location of study such as conducting observation, questionnaires and interviews including referrals to specialists of different fields. Maslahah and mafsdah consideration are also implemented by the Fatwa Committee in every fatwa decision based on the standard that meets the interests of maqasid al-shari'ah. Keywords: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah ABSTRAK Dalam disiplin penyelidikan hukum Islam, kekuatan pendalilan dan kaedah istinbat yang jelas merupakan tunggak utama dalam pembinaan hukum Islam berasaskan kepada aplikasi ilmu usul al-fiqh dan maqasid al-shari’ah. Namun begitu, apa yang berlaku di institusi fatwa negeri Johor adalah sebaliknya. Kaedah penyelidikan fatwa yang diaplikasi oleh Jawatankuasa Fatwa Negeri Johor dalam menyelesaikan isu fatwa semasa tidak berasaskan kepada disiplin penyelidikan hukum Islam yang tepat dan sebenar. Malahan input-input semasa yang berkaitan dengan isu fatwa juga tidak dinyatakan secara jelas dalam kaedah penentuan hukum sama ada dalam bentuk realiti yang berlaku atau pembuktian secara saintifik. Justeru, kertas kerja ini akan membincangkan prosedur fatwa Jawatankuasa Fatwa Negeri Johor berdasarkan metode-metode yang diaplikasi dalam menyelesaikan isu-isu yang bersifat semasa. Metodologi kajian yang digunakan dalam kajian ini adalah melalui metode perpustakaan dan metode lapangan. Hasil kajian menunjukkan bahawa pengurusan dan pengeluaran fatwa di negeri Johor hanya terletak di bawah bidang kuasa Jabatan Mufti Johor. Metode fatwa yang diamalkan oleh Jawatankuasa Fatwa Negeri Johor merangkumi dua metode iaitu pertama, kaedah penyelidikan dalaman yang merangkumi kajian kepustakaan menerusi pengaplikasian dari sumber asas dan dalil-dalil syarak. Kedua, kaedah penyelidikan lapangan yang meliputi kajian luaran atau turun ke lokasi kajian seperti observasi, soal selidik dan temubual dan rujukan kepada pakar dalam bidang yang berlainan. Pertimbangan maslahah dan mafsdah juga dimplementasikan oleh Jawatankuasa Fatwa dalam setiap keputusan fatwanya berasaskan standard yang menepati kepentingan maqasid al-shari’ah. Kata kunci: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah


2020 ◽  
Vol 16 (9) ◽  
pp. 1674-1697
Author(s):  
O.P. Smirnova ◽  
A.O. Ponomareva

Subject. The article focuses on contemporary trends in the industrial and socio-economic development of Russia during the technological transformation of its sectors. Objectives. The study is an attempt to analyze what opportunities and difficulties may arise for the development of the industrial sectors in Russia. We also examine the dynamics of key development indicators of the industrial sectors, point out inhibitors of their competitiveness. Methods. The methodological framework comprises general methods of systems, structural-functional and comprehensive approaches to analyzing economic phenomena. We applied graphic, economic-statistical methods of research, conventional methods of grouping, comparison and generalization, and the logic, systems and statistical analysis. Results. We display how industrial sectors develop over time by type of economic activities. The article provides the rationale for structural rearrangements and further innovation-driven development of the industries. We display that the Russian industries technologically depend om imported production technologies. We substantiate the renewal of assets and technologies at industrial enterprises, and retain and develop human capital. Conclusions and Relevance. Primarily, the Russian economy should be digitalized as a source of the long-term economic growth. Notably, industrial enterprises should replace their linear production method with that of the circular economy and implement resource-saving innovative technologies. The State evidently acts as the leading driver of technological retrofitting of the industrial sector. If the State holds the reasonable and appropriate industrial policy at the federal and regional levels and configure its tools to ensure the modern approach to developing the industries in a competitive fashion, the industrial complex will successfully transform into the innovative economy.


Author(s):  
Luis Cláudio de Jesus-Silva ◽  
Antônio Luiz Marques ◽  
André Luiz Nunes Zogahib

This article aims to examine the variable compensation program for performance implanted in the Brazilian Judiciary. For this purpose, a survey was conducted with the servers of the Court of Justice of the State of Roraima - Amazon - Brazil. The strategy consisted of field research with quantitative approach, with descriptive and explanatory research and conducting survey using a structured questionnaire, available through the INTERNET. The population surveyed, 37.79% is the sample. The results indicate the effectiveness of the program as a tool of motivation and performance improvement and also the need for some adjustments and improvements, especially on the perception of equity of the program and the distribution of rewards.


Jurnal Hukum ◽  
2014 ◽  
Vol 30 (2) ◽  
pp. 1477
Author(s):  
Suparji Suparji

 AbstractThe president—Jokowi, has a mandate from the people to make Indonesia to be more equitable and prosperous. In order to fulfill this mandate, he has set nine priority programs known as the concept of Nawa Cipta. This program calls for concrete steps so as not merely a wish list. The most fundamental thing in economics field is how the constitutional mandate that the right to dominate the state can be realized in the management of economic activities, including in dealing with foreign economic domination in IndonesiaKeywords: implementation, the right to dominate the state, foreign economic domination.  AbstrakPresiden Jokowi telah mendapatkan mandat dari rakyat untuk mewujudkan Indonesia yang lebih adil dan sejahtera. Dalam rangka memenuhi mandat tersebut, telah ditetapkan sembilan program prioritas       yang dikenal dengan konsep Nawa Cipta. Program ini tentunya memerlukan langkah-langkah kongkret sehingga tidak sekedar menjadi daftar keinginan. Hal yang paling mendasar dalam bidang ekonomi adalah bagaimana amanat konstitusi yakni hak menguasai negara dapat diwujudkan dalam pengelolaan kegiatan perekonomian, termasuk dalam mengatasi dominasi perekonomian asing di Indonesia.  Kata kunci: implementasi, hak menguasai negara, dominasi perekonomian asing  


2021 ◽  
pp. 0739456X2199466
Author(s):  
Siu Wai Wong ◽  
Xingguang Chen ◽  
Bo-sin Tang ◽  
Jinlong Liu

A key theme in urban governance research is how neoliberalism reshapes the state–society relationship. Our study on Guangzhou, where urban regeneration through massive redevelopment of “villages-in-the-city” uncovered interactions between the state, market, and community in local governance, contributes to this debate. Based on intensive field research to analyze three projects, we find that what really controls neoliberal growth in China is not simply the authoritarian tradition of the socialist state but also the power of the indigenous village communities. Our findings suggest that state intervention for community building is vital for rebalancing power relations between the state, market, and community.


2021 ◽  
Vol 15 (1) ◽  
pp. 62-81
Author(s):  
Sacchidananda Mukherjee ◽  
Shivani Badola

Role of public financing of human development (HD) is inevitable, especially for developing countries like India where access to resources and economic opportunities are not equitably distributed among people. Governments aim to achieve equity in distribution of resources through allocative and redistributive policies whereas macroeconomic stabilisation policies aim to achieve higher economic growth and stability in the price level. Expenditure policies of the governments envisage in delivering larger public goods and services to enable people to take part in economic activities by investing in human capital and infrastructure developments. Progressivity of the tax system helps in achieving equity by redistribution of resources among people. Being merit goods, expenditures on education, health, and poverty eradication make it a case for public investment which empowers people to improve human capital. The benefit of universal economic participation is expected to contribute in larger mobilisation of public resources over time. Lack of economic opportunities and earning a respectable income may increase dependence on public transfers which may reduce fiscal space of the governments to finance programmes to promote overall economic growth. The objective of this article is to review existing studies on public financing of HD in India and highlight emerging challenges.


Itinerario ◽  
1991 ◽  
Vol 15 (2) ◽  
pp. 97-114
Author(s):  
Raymond Buve

Peasants is a blanket term for all those who, one way or another are involved in agrarian activities, be it as a labourer, a herdsman, a sharecropper, a tenant, an independent cultivator or in a combination of two or more of these activities. Besides this, one will have to account for part-time income from migratory labour or economic activities as home industries, petty trade, transport or mining. Many peasant societies are internally stratified into richer peasants, sometimes village élites, middle peasants and their poor brethren. In Western Europe and in Mexico most peasants belonged to the latter category. For them Darnton's conclusion, ‘to eat or not to eat, that was die question peasants confronted in their folklore as well as in their daily lives’ was certainly valid, and, out of necessity, these peasants were often looking for additional land or income. They were, for that matter, mobile.


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