1,721,180 research outputs found
O desvio de finalidade das contribuições de intervenção no domínio econômico
Full text linkTCC(graduação) - Universidade Federal de Santa Catarina. Centro de Ciências Jurídicas. Direito.A presente monografia tem como objeto analisar a questão referente ao desvio de finalidade nas contribuições de intervenção no domínio econômico. Este tributo se diferencia das demais espécies tributárias por possuir como principal característica a presença de uma finalidade específica, ou seja, objetiva arrecadar recursos para que o Estado possa custear a intervenção em determinado setor econômico. A autorização constitucional para instituir as contribuições interventivas não se refere a fatos geradores, mas é qualificada por uma finalidade específica. Em razão disso e da ausência de normas gerais para disciplinar a matéria e estabelecer as regras limites de imposição tributária, o tema das contribuições de intervenção no domínio econômico é marcado por pontos controvertidos, como o desvio de finalidade e suas consequências jurídicas. Com o escopo de contribuir com este debate, analisar-se-á as contribuições interventivas a luz da técnica de validação finalística, a qual entende que finalidade específica prevista na Constituição é requisito essencial na caracterização não apenas do fato gerador da contribuição interventiva, mas também da legitimação desta espécie tributária. A referida técnica também prega que a análise da validade deve ser feita de forma prospectiva, não se exaurindo no momento da edição da norma impositiva ou da ocorrência do fato gerador, uma vez que é preciso verificar se os fins foram atingidos conforme os meios prescritos. Assim, em um primeiro momento, será analisada a intervenção estatal no domínio econômico, destacando as suas formas e modalidades adotadas pela Constituição. Em seguida, estudar-se-á o papel da tributação na intervenção no domínio econômico, dando ênfase as contribuições interventivas como exações com fins extrafiscais. Posteriormente, será examinado o surgimento e a evolução das contribuições no Sistema Tributário Nacional, a sua natureza jurídica e as suas principais características, destacando a importância da finalidade para a sua instituição, no intuito de demonstrar que a existência deste elemento é a condição essencial para a sua implementação no cenário jurídico. Por fim, buscar-se-á analisar a técnica de validação finalística e seus desdobramentos no processo de positivação das normas, bem como as consequências do desvio de finalidade nos planos normativos e fático. Não se pretende, contudo, com a presente pesquisa, esgotar o tema proposto, mas sim salientar os pontos problemáticos, demonstrando que o artigo 4º, II, do Código Tributário Nacional não é aplicado a tais exações, uma vez que o controle de validade das contribuições interventivas não se esgota com a sua válida instituição, mas sim com a efetiva destinação do produto da arrecadação no custeio da atividade interventiva em determinado setor do domínio econômico
Il costo del diniego. Diritto, religione e sistema sanitario nell'esperienza americana tra giurisprudenza e dottrina
No full textLa tesi approfondisce il complesso rapporto tra diritto, religione e sanità nella realtà americana, concentrandosi in particolare sulle problematiche scaturenti dall’orientamento religioso del paziente, del care provider e della struttura sanitaria.
La prima sezione si propone di studiare, sempre in chiave giuridica, l’evoluzione del rapporto tra fede e medicina, presentando altresì due casi di studio: i nativi americani e christian science.
Nella seconda sezione, invece, si ricostruiscono le linee interpretative essenziali del primo emendamento con specifico approfondimento tanto della Free exercise clause che dalla establishment clause. Parimenti, viene tracciato un disegno di sintesi del sistema sanitario americano, soffermandosi tanto sugli aspetti pubblicistici che su quelli privatistici dello stesso. La ricerca, poi, si sofferma sull’analisi dettagliata delle problematiche evidenziate dalla giurisprudenza americana con riferimento al care receiver, al care provider e, soprattutto, al contenzioso in materia pediatrica.
L’ultima parte è dedicata allo sviluppo di due distinti filoni, ovvero: il rapporto tra scienza e diritto ed il ruolo dell’economia. Questo ultimo aspetto viene approfondito sotto due diversi punti di vista. In primo luogo si ricostruisce l’impatto economico delle policy che garantiscono la libertà religiosa sul “sistema sanità”. In secondo luogo, si approfondisce il tema dell’influenza del dato economico sullo sviluppo della libertà religiosa in ambito sanitario.This work deals with the complex relationship between law, religion and the sanitary system in the U.S. setting, by focusing on the problems emerging from the religious view of the patient, of the care provider and the religious orientation of the hospital or HMO.
The first section of the work aims to study, from a legal point of view, the evolution of the relationship “medicine-religion”, and focuses on two case studies: native Americans and Christian science.
In the second section the essential interpretative streamlines about the first amendment are presented, through a deep analysis of the Free Exercise Clause and of the Establishment Clause. At the same time, the American (U.S.) sanitary system is deeply studied both in the private sector and the public one.
The research then focuses on a detailed analysis of the jurisprudence related to the care provider and the care receiver, while a specific section is dedicated to the litigation concerning pediatric patients and the related litigation cases.
The last part develops two different subjects: the relationship between science and law, and the role of economy. This last subject is deeply analyzed under two different points of view: the economic impact of the religious freedom on the “sanitary system” on the one hand; and the influence of the economic data on the development of religious freedom in the health care system setting on the other
Interorganizational collaboration strategies and innovation abandonment: The more the merrier?
No full textInvestments in innovation activities involve uncertainty. Abandonments of innovative projects are frequent and can entail great losses. Interorganizational collaboration can help a firm to leverage and complement its own competencies and technologies, contrasting the factors that may cause the abandonment of innovation activities. This article shows that firms collaborating with a wider network of external partners to conduct their innovation activities are less likely to abandon them. The article also analyses how different categories of partners among customers & suppliers, competitors, consultants & private R&D institutions, universities & public R&D institutions are associated with the risk of innovation abandonment. Finally, the results show that international collaborations are more likely associated with innovation abandonment than domestic ones. Strategic and theoretical implications are drawn
The assessment of the intellectual capital impact on the value creation process: a decision support framework for top management
No full textThis article proposes a framework designed to support the top management in the tactical and strategic planning of the investments on critical ICAs. The framework consists of a sequence of steps, which aim at assessing the organisational intellectual capital. The framework takes into consideration the impact of intellectual capital assets on the value creation process. The framework resorts to the analytic network process in order to synthesise the interdependences among intellectual capital assets and identify the individual impact of each intellectual capital asset. The implementation of the proposed framework provides managers with strategic considerations, which can be drawn from the results and compared through a synoptic analysis and through a cost/benefit analysis
Perceived benefits and costs of intellectual capital in small family firms
No full textPurpose – Despite the flourishing literature on intellectual capital (IC), few studies explored its features in the perspective of family firms, and even fewer focussed on small family firms (SFFs). The purpose of this paper is to analyze how managers and senior employees in SFFs perceive the benefits and costs of intellectual capital assets (ICAs) and provides many insights for future researches. Design/methodology/approach – Taking the lead from the constructivist epistemology, this instrumental study describes the implementation of a framework for the assessment of ICAs into four SFFs in order to develop general theoretical principles. Findings – Among the findings, it stands out that most SFFs in the sample especially rely on their internal processes and on their human resources’ knowledge and competences. Furthermore, the authors found much internal disagreement with respect to the expected costs of investing on ICAs, especially within firms operating in more turbulent markets. Research limitations/implications – Being referred to a multiple case study, the results may not be generalized to other organizations. Nevertheless, they are useful to build theory, either by verification of falsification, and to encourage their future testing in empirical papers. Practical implications – The implementation of the framework allows identifying internal disagreement with respect to the ICAs’ costs and benefits and exploring their causes. Furthermore, it suggests which should be the ICAs deserving primary attention in order to have the best impact on value creation. Originality/value – The paper investigates IC in SFFs, thus contributing to fill a remarkable gap in IC literature
An investigation on the effect of inter-organizational collaboration on reverse logistics
No full textDespite the popularity of reverse logistics in literature, the effect of different collaboration
types on the likelihood to introduce reverse logistics innovations has been under-investigated.
Hence, this article explores the impact of domestic collaboration with competitors, customers,
suppliers, research institutions, and the breadth of collaboration on a firm's reverse logistics
innovation. Four hypotheses - grounded on institutional, resource dependence, and absorptive
capacity theories – are tested through generalized structural equation modelling analyses on a
longitudinal sample of German firms. The results show a positive impact of vertical collaboration,
horizontal collaboration, and collaboration with research institutions on the likelihood to
introduce reverse logistics innovation. Instead, collaboration breadth has a negative impact on
reverse logistics, an unexpected and surprising result for the innovation management literature.
The article offers recommendations to practitioners as to which partners are more likely to
increase the odds of introducing reverse logistics innovation and demonstrates that – to such an
aim - firms should select a limited number of partners, identifying the ones that suit their needs
the most
An analysis of the open innovation effect on firm performance
No full textThe open innovation (OI) paradigm describes how firms innovate by interacting with other organizations. Several authors found that specific OI strategies have a positive effect on economic and industrial innovation performance. Nevertheless, over-search and over-collaboration phenomena might reduce the OI marginal returns when a firm resorts to additional external innovation partners. This article hypothesizes that the variety of external innovation channels (search breadth) used by a firm, the extent to which a firm draws deeply from them (search depth) and the extent to which a firm collaborates through different external channels (coupled OI) are curvilinearly related with innovation performance. The empirical models are estimated using 84,919 firms from Eurostat's Community Innovation Survey, which was conducted in 2008 across European countries. The results suggest that search breadth is curvilinearly related with all the measures of innovation performance, whereas search depth is not subject to diminishing marginal returns in most cases. Furthermore, this article shows that coupled OI is curvilinearly related with the development and commercialization of radically new products. The findings of this study make several contributions both in a practical perspective, showing how managers can put into practice different OI strategies to influence innovation performance, and in a theoretical perspective, suggesting a number of recommendations for future research
Exploring new aspects of inbound open innovation: the consolidation index
No full textThe open innovation literature showed that two approaches to inbound open innovation are likely to enhance innovation performance: using the greater number of external sources, to any degree of intensity (i.e. increase external search breadth); and using the greater number of external sources, to a high degree of intensity (i.e. increase external search depth). This article studies an unexplored third approach to inbound open innovation: using the firm's external sources at the highest degree of intensity. To this aim, it introduces a novel measure of inbound open innovation, the consolidation index. Using a large sample of European firms, this article describes how the consolidation index varies with the firm size, with the innovativeness of the firm’s home country and with the innovativeness of its sector. Finally, it describes its interaction with other inbound open innovation measures and explores its impact on innovation performance
A framework of intellectual property protection strategies and open innovation
No full textAdequate management of intellectual property (IP) is critical to sustaining competitive advantage and managing outbound open innovation (OI), which describes the inside-out flows of knowledge and technology. This article presents an IP strategic framework comprising the following strategies: a ‘defensive’ strategy, aimed at avoiding knowledge spillovers and building barriers to competition; a ‘collaborative’ strategy, aimed at collaborating with other organizations and entering new markets; and an ‘impromptu’ strategy, which describes firms protecting their IP without a clear purpose. We investigate the relationships of such IP strategies with outbound OI and innovation performance in 158 Italian firms. Most of them declared an impromptu IP strategy. We found that not having any IP protection strategy can be a barrier to outbound OI and that firms with a defensive IP strategy embraced outbound OI more than those declaring a collaborative IP strategy. Finally, firms with collaborative IP strategies outperformed those with defensive strategies
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