The impact of family policy packages on fertility trends in developed countries.

We examine how far fertility trends respond to family policies in OECD countries. In the light of the recent fertility rebound observed in several OECD countries, we empirically test the impact of different family policy settings on fertility, using data from 18 OECD countries that spans the years 1982 to 2007. Our results confirm that each instrument of the family policy package (paid leave, childcare services and financial transfers) has a positive influence, suggesting that the addition of these supports for working parents in a continuum during the early childhood is likely to facilitate parents' choice to have children. Policy levers do not have similar weight, however: in-cash benefits covering childhood after the year of childbirth and the coverage of childcare services for children under age three have a larger potential influence on fertility than leave entitlements and benefits granted around childbirth. Our findings are robust once controlling for birth postponement, endogeneity, time lagged fertility reactions and for different national contexts, such as economic development, female employment rates, labour market insecurity and childbearing norms.family policies; fertility; demographic economics; female employment; economics of gender

Does economic development drive the fertility rebound in OECD countries?

We examine how far changes in fertility trends are related to ongoing economic development in OECD countries. In the light of the inverse J-shaped relationship between the human development index (HDI) and total fertility rates that was recently found by Myrskylä, Kohler and Billari (2009), we single out the impact of economic development on fertility. We empirically test the hypothesis of a convex impact of GDP per capita on fertility, using data from the OECD area that spans the years 1960 to 2007. We test the robustness of our findings by controlling for birth postponement and for different income distribution patterns. By designating a clear turning point in the relationship between economic development and fertility, we find that economic development is likely to induce a fertility rebound, but is not sufficient to lift fertility to a significantly higher level in all OECD countries. Country-specific factors explain why countries with similar GDP per capita levels achieve significantly lower or higher fertility rates than the estimated baseline, however. By decomposing GDP per capita into several variables, we identify female employment as the main factor impacting fertility, behind GDP variations. The positive association between the increase in female employment and fertility rates suggests a key role played by the changes in norms and institutions supporting the combination of work and family that go along with the process of economic development.demographic economics; fertility; economic development; female employment; economics of gender

Pourquoi est-il vraiment nécessaire de remettre en cause la fiscalité familiale ? Une analyse comparative France-Allemagne

Article librement consultable sur le site de la Revue Forum : http://www.revueforum.fr/2012/07/pourquoi-est-il-vraiment-necessaire-de-remettre-en-cause-la-fiscalite-familiale-une-analyse-comparative-france%E2%80%93allemagne/En France comme en Allemagne, le système d'imposition des familles a été récemment critiqué à cause de son caractère antiredistributif. Le fait que le quotient familial français ainsi que le quotient conjugal allemand découragent l'activité professionnelle des femmes est souvent peu considéré. Pourtant, quand il s'agit de réfléchir aux réformes potentielles, la prise en compte de ces effets de "genre" est essentielle afin d'éviter que le nouveau dispositif reproduise des faiblesses du quotient familial et de son homologue allemand

The impact of family policy packages on fertility trends in developed countries.

We examine how far fertility trends respond to family policies in OECD countries. In the light of the recent fertility rebound observed in several OECD countries, we empirically test the impact of different family policy settings on fertility, using data from 18 OECD countries that spans the years 1982 to 2007. Our results confirm that each instrument of the family policy package (paid leave, childcare services and financial transfers) has a positive influence, suggesting that the addition of these supports for working parents in a continuum during the early childhood is likely to facilitate parents' choice to have children. Policy levers do not have similar weight, however: in-cash benefits covering childhood after the year of childbirth and the coverage of childcare services for children under age three have a larger potential influence on fertility than leave entitlements and benefits granted around childbirth. Our findings are robust once controlling for birth postponement, endogeneity, time lagged fertility reactions and for different national contexts, such as economic development, female employment rates, labour market insecurity and childbearing norms

The costs of raising children and the effectiveness of policies to support parenthood in European countries: a Literature Review

The purpose of this report is to produce an overview of available knowledge about the following issues:  the costs (to parents) of parenthood and of raising children in European Countries;  the effectiveness, in the short and long term, of various policy measures in avoiding or compensating for those costs; 8  the impact of different policy instruments aimed at supporting families according to various policy objectives, e.g. achieving family projects, reconciling family and working life, reducing child poverty, raising the levels of education and well being of children, and increasing equal opportunities.  the wider economic and social costs and benefits of policy interventions in support of families. The current state of knowledge on the following issues is presented as follows in this review report:  The costs of children and the challenges for public policies supporting parenthood (chapter 1); author: O. Thévenon  The policy instruments used in the EU to support families and reduce the costs of parenthood (Chapter 2); authors: A. Math and O. Thévenon  The impacts of these policies on families: o On fertility and the decision to have children (chapter 3); authors M-Th. Letablier and O. Thévenon o On parents‘ participation in the labour market, gender equality and work-life balance (chapter 4); authors: M-Th. Letablier, A. Luci, O. Thévenon o On children‘s well-being (chapter 5): M-Th. Letablier and O. Thévenon  The wider economic and social costs and benefits of such policies (Chapter 6); author: A. Luci. The review of literature presented in this report attempts to make the tools, goals and impacts of family policies more clear and comparable across countries, in order to facilitate the circulation of knowledge between Member States, notably in the context of the European Alliance for Families and the newly established High Level Experts Group on Demography Issues. The report provides a review of recent literature and available data material on the direct and indirect costs of raising children in the European Union (using international as well as particularly important national studies). Ground breaking studies from countries outside the EU, of particular interest from a methodological point of view, are also included in the review. Focus is on the following kinds of costs of having and raising children over the long and short term: - Direct financial costs, e.g. for housing, health care, education, child care, - Indirect financial costs, e.g. for lost income, lost pension rights, lost career prospects etc. , also taking into account the impact on gender roles and gender equality. The costs of raising children are examined at the different phases of their development, from birth through to the age at which they become autonomous. The overview also summarizes knowledge on the main determinants of costs, including, the effects of the number of children, the socio-economic status of parents, and the family structure. Significant differences in cost levels and structures across Member States are identified. The overview also identifies gaps in the available knowledge, and highlights some issues for future research that have the potential to contribute to a better understanding of the policy impact and to better comparability across the European Union.cost of children; family policies; work and family life reconciliation; fertility; female employment

The impact of family policy packages on fertility trends in developed countries

We examine how far fertility trends respond to family policies in OECD countries. In the light of the recent fertility rebound observed in several OECD countries, we empirically test the impact of different family policy settings on fertility, using data from 18 OECD countries that spans the years 1982 to 2007. Our results confirm that each instrument of the family policy package (paid leave, childcare services and financial transfers) has a positive influence, suggesting that the addition of these supports for working parents in a continuum during the early childhood is likely to facilitate parents' choice to have children. Policy levers do not have similar weight, however: in-cash benefits covering childhood after the year of childbirth and the coverage of childcare services for children under age three have a larger potential influence on fertility than leave entitlements and benefits granted around childbirth. Our findings are robust once controlling for birth postponement, endogeneity, time lagged fertility reactions and for different national contexts, such as economic development, female employment rates, labour market insecurity and childbearing norms.family policies; fertility; demographic economics; female employment; gender economics

A Contribuição da Contabilidade na Formação do Bacharel em Administração

The main objective of this study was to analyze the contribution of accounting in the formation of the Bachelor of Administration in Higher Education Institutions that have the Bachelor of Administration course in the classroom modality, in the cities of Cruz Alta, Júlio de Castilhos and Santa Maria. The present work is justified, given that it demonstrates the view of academics of Bachelor's Degree Courses in Administration on the knowledge built through disciplines in the accounting area, verifying their relevance to the administrator's profession, as well as the knowledge of the discipline it is used in making managerial decisions. The methodology is classified as quantitative, descriptive, using the survey method. To this end, the questionnaire was applied to 190 respondents in October 2019. The data were tabulated in an Excel spreadsheet and the statistical analysis model used the Statistical Package for Social Sciences (SPSS) version 2.1. Respondents claim that administrators who have skills in the accounting area will find it easier to identify information that can help in decision making.O objetivo principal deste estudo foi analisar a contribuição da contabilidade na formação do Bacharel em Administração nas Instituições de Ensino Superior que possuem o curso de Bacharelado em Administração na modalidade presencial, dos municípios de Cruz Alta, Júlio de Castilhos e Santa Maria. Justifica-se o presente trabalho, tendo em vista que demostra a visão de acadêmicos de Cursos de Bacharelado em Administração sobre os conhecimentos construídos por meio de disciplinas da área contábil, verificando a relevância destas para a profissão do administrador, bem como o conhecimento da disciplina é utilizado na tomada de decisões gerenciais. A metodologia classifica-se como quantitativa, descritiva, utilizando o método survey. Para tal, o questionário foi aplicado a 190 respondentes no mês de outubro de 2019. Os dados foram tabulados em planilha do software Excel e o modelo de análise estatística ocorreu com o programa Statistical Package for Social Sciences (SPSS) versão 2.1. Os respondentes afirmam que o administrador que possuir habilidades da área contábil terá uma maior facilidade em identificar informações que possam auxiliar na tomada de decisão

Safe surgery – analysis of the implementation of the checklist by Swot matrix / Cirurgia segura – análise da implementação da lista de verificação através da matriz SWOT

Objetivos: Conhecer o processo de implementação da lista de verificação de cirurgia segura e Analisar o processo de implementação da lista de verificação de cirurgia segura em centro cirúrgico de um hospital federal, através da matriz SWOT. Métodos: Trata-se de um estudo descritivo e exploratório, com abordagem quanti-qualitativa. Os dados foram obtidos através de um questionário, com amostra de 56 participantes. O cenário foi o centro cirúrgico de um Hospital Federal situado no Município do Rio de Janeiro. Resultados: O processo de implementação da lista ainda não está implantado de forma sistemática e consistente; constatou-se a necessidade de implementação da lista em todos os procedimentos cirúrgicos, onde destaca-se as responsabilidades dos líderes e gestores na adoção de processo para cirurgia segura. Considerações finais: Foi evidenciada a importância atribuída à implementação da lista de verificação de cirurgia segura, considerada como estratégia para melhoria da segurança do paciente e minimização de erros

Safe surgery – analysis of the implementation of the checklist by Swot matrix / Cirurgia segura – análise da implementação da lista de verificação através da matriz SWOT

Objetivos: Conhecer o processo de implementação da lista de verificação de cirurgia segura e Analisar o processo de implementação da lista de verificação de cirurgia segura em centro cirúrgico de um hospital federal, através da matriz SWOT. Métodos: Trata-se de um estudo descritivo e exploratório, com abordagem quanti-qualitativa. Os dados foram obtidos através de um questionário, com amostra de 56 participantes. O cenário foi o centro cirúrgico de um Hospital Federal situado no Município do Rio de Janeiro. Resultados: O processo de implementação da lista ainda não está implantado de forma sistemática e consistente; constatou-se a necessidade de implementação da lista em todos os procedimentos cirúrgicos, onde destaca-se as responsabilidades dos líderes e gestores na adoção de processo para cirurgia segura. Considerações finais: Foi evidenciada a importância atribuída à implementação da lista de verificação de cirurgia segura, considerada como estratégia para melhoria da segurança do paciente e minimização de erros

Avaliação centrada na administração e sua utilidade para o processo decisório de instituição de ensino superior: um estudo da avaliação da Faculdade de Engenharia de Resende/Central evaluation in the administration and use of its use for the higher education institution decision process: a study of the evaluation of the Faculty of Engineering of Resende

O estudo tratou da avaliação do instrumento utilizado na Pesquisa de Satisfação da Faculdade de Engenharia de Resende, Brasil. Como fundamentação teórica elegeu a avaliação centrada na Administração (STUFFLEBEAM,1985). A metodologia priorizou os fins, os meios, o intencional, o real, aliados aos quatro tipos de decisão de gestão. A orientação de Triviños (1987) norteou a identificação e análise das falas indicadoras que enfeixaram as categorias relativas ao processo decisório. As conclusões pontuaram a importância do instrumento avaliado, do processo coletivo que o valida, da participação dos envolvidos firmando sua utilidade e necessidade de atualização e aprimoramento