Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 4

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  vouchers
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Unpacking neoliberal policies: Interrupting the global and local production of the norms

100%
Lee I.-F.
Journal of Pedagogy
|
2012
|
vol. 3
|
issue 1
30-42
EN
Early Childhood Education and Care (ECEC) has been constructed as a new site for educational, sociocultural, political, and economic investment. Coupled with such a growing and popular recognition of ECEC as a significant period of children's learning and development are critical issues concerning accountability, affordability, and accessibility to quality education and care for all. Highlighting the preschool education systems in Taiwan and Hong Kong as two examples from Asia, this paper aims to open up a discursive space for reconceptualizing the effects of neoliberal discourse and how such a system of reasoning reconstructed notions of inclusion/exclusion to limit the making of quality education and the provision of care for all.
2

Strange bedfellows: The new neoliberalism of catholic schooling in the United States

88%
Burke K.
Journal of Pedagogy
|
2012
|
vol. 3
|
issue 2
177-197
EN
The article utilizes critical social theory and critical religious theory to examine the emergent and historically aberrant alignment between Catholic schools and neoliberal market-based reforms in the United States. The author traces the historical split between Catholic and public schooling, attending to the role of the litigious in shaping American parochial contexts. In the face of declining enrollments and vocations as well as skyrocketing tuition and a contracting share of the educational ‘market,’ Catholic leadership has sought public support through market instruments (tax credits and vouchers) in order to preserve dying religious schools. Lost in this paradigm shift is the irony of the move from proud separatism to a governmental reliance that would have seemed abhorrent thirty years ago. Missing, too, in the rhetoric of ‘saving Catholic schools’ is concern for the harm done to education on a whole when religious schools are presented as competitors with, rather than alternatives to, a free public education. Examined through the lens of the largest provider of Catholic schoolteachers in the United States, the article ultimately concludes that the public good is being sacrificed at the altar of religious pride.
3

Transparency in the Allocation of Municipal Grants for Sports and Voucher Systems in the Czech Republic

63%
Pavlík M.
Review of Economic Perspectives
|
2013
|
vol. 13
|
issue 1
43-57
EN
This paper will assess transparency in the decision-making process in sports grants allocation. In comparison with other parts of the public sector, surprisingly little is known about transparency in the sports sector. An increasing portion of public funds is spent on sport grants; this establishes the necessity for research. Can any positive effects of sports grants be expected to appear without transparency in the decisionmaking process? An examination of the process in reality is crucial for future public resources allocation. Based on the general assumption that NGOs are important actors in economic and political development, we address the Czech Republic at the municipal level. The main goals of this paper are to assess the transparency of the allocation of public grants for sport organizations on the municipal level in the Czech Republic and to discuss one possible method for improving system transparency and efficiency: vouchers. We discuss sport vouchers as a possible tool for improving transparency. Vouchers solve the problem of transparency in the decision-making process by transferring the purchasing power to the client. Although using sports vouchers as a tool for allocating public resources is quite rare, there are a few examples of this practice in the Czech Republic. We established two research questions: (1) Do sport clubs perceive the allocation of sport grants at the municipality level as transparent? (2) Do sport clubs consider a voucher system as helpful for the transparency? To answer these questions, we discuss the theory and specific conditions in the Czech Republic; we perform a survey among sport clubs and we examine examples of voucher implementation; and we discuss the general consequences of our results.
4
Publication available in full text mode
Content available

Opodatkowanie voucherów turystycznych wydawanych na podstawie ustawy o szczególnych rozwiązaniach związanych z zapobieganiem, przeciwdziałaniem i zwalczaniem COVID-19, innych chorób zakaźnych oraz wywołanych nimi sytuacji kryzysowych w świetle regulacji dyrektywy 2006/112/WE i ustawy o podatku od towarów i usług

63%
Szot P.
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
|
2021
|
vol. 3(295)
45-49
EN
The purpose of this article is to discuss the tax consequences related to the issue of travel vouchers. A historical outline of the taxation of single and multi-purpose vouchers is presented. It concludes that travel vouchers should be multi-purpose vouchers. The moment when the tax liability is recognised remains ambiguous, as it may arise when the traveller chooses a particular service or when the taxable person performs the service. The non-use of a multi-purpose voucher should not give rise to a tax liability because of the absence of a counterpart service provided by the taxable person. However, the tax authorities may take a different approach
PL
Celem artykułu jest omówienie skutków podatkowych emisji voucherów turystycznych. Przedstawiony jest rys historyczny opodatkowania bonów jednego i różnego przeznaczenia. W konkluzji stwierdzono, że vouchery turystyczne powinny być postrzegane jako bony różnego przeznaczenia. Niejednoznaczny pozostaje moment rozpoznania obowiązku podatkowego, może bowiem dojść do sytuacji, w której powstanie on w momencie wyboru przez podróżnego konkretnej usługi lub wykonania tej usługi przez podatnika. Niewykorzystanie bonu różnego przeznaczenia nie powinno powodować powstania obowiązku podatkowego ze względu na brak wzajemnego świadczenia ze strony podatnika. Jednakże organy podatkowe mogą przyjąć inn ą wykładnię.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.