Suchergebnisse

Reguła wyłączności ustawodawstwa karnego skarbowego w zakresie typizacji czynu zabronionego jako "przestępstwa skarbowego" lub "wykroczenia skarbowego" jest tradycyjnym rozwiązaniem normatywnym prawa karnego skarbowego od 1926 r. Jest to jedna z swoistości prawa karnego skarbowego na tle prawa karnego powszechnego (pospolitego). Pomimo obowiązywania reguły wyłączności ustawodawstwa karnego skarbowego w zakresie typizacji czynu zabronionego jako "przestępstwa skarbowego" lub "wykroczenia skarbowego", w praktyce legislacyjnej pojawiają się problemy związane z lokalizacją tej kategorii czynu zabronionego. O zaliczeniu danego typu czynu zabronionego do kategorii przestępstwa skarbowego lub wykroczenia skarbowego decyduje normodawca, lokalizując ten typ czyn zabronionego w części szczególnej Kodeksu karnego skarbowego. To, co jest w części szczególnej Kodeksu karnego skarbowego, jest przestępstwem skarbowym lub wykroczeniem skarbowym, a to, co jest poza Kodeksem karnym skarbowym, jest przestępstwem powszechnym lub wykroczeniem powszechnym. W praktyce oznacza to, że przepisy art. 1-53 k.k.s stosuje się tylko do przestępstw skarbowych i wykroczeń skarbowych z części szczególnej k.k.s. Analiza przeprowadzona przez autora prowadzi także do wniosku, że rozparcelowanie przepisów Kodeksu karnego skarbowe (do Kodeksu karnego i Kodeksu wykroczeń) nie jest możliwe do przeprowadzenia. Reguła wyłączności ustawodawstwa karnego skarbowego w zakresie typizacji czynu zabronionego jako "przestępstwa skarbowego" lub "wykroczenia skarbowego" jest rozwiązaniem normatywnym zasadnym i niezbędnym na gruncie ustawodawstwa karnego skarbowego.

Odnowa wsi, w założeniu, stanowi innowacyjną (na tle tradycyjnych) koncepcję rozwoju obszarów wiejskich, co przejawia się m.in. w oddolności podejmowanych inicjatyw, upodmiotowieniu społeczności wiejskiej czy w docenieniu zalet wsi, wynikających z faktu bycia wsią. Niemniej, mająca w Polsce miejsce praktyka wskazuje, że owe cechy odnowy wsi nie są materializowane w postaci realizowanych projektów. Innymi słowy, istnieje wyraźna rozbieżność między tym, czym odnowa wsi jest w teorii (naukowej), a czym w praktyce (projektowej). W związku z powyższym celem pracy była odpowiedź na pytania: (1) W jakim stopniu projekty odnowy wsi w Polsce są innowacyjne? (2) Co decyduje o innowacyjności projektu odnowy wsi? (3) Czy praktyka odnowy wsi w Polsce pozwala na wdrażanie innowacyjnych rozwiązań? W pracy zastosowano różnorodne metody, m.in. studium przypadku, ocenę ekspercką, czy analizę dyskursu potocznego. Spośród realizowanych projektów odnowy wsi dominują te dotyczące infrastruktury społecznej. Jedynie około 2% ogółu projektów posiadało znamiona innowacyjnych. Z uwagi na ich niewielką liczbę trudno wskazać czynniki decydujące o ich innowacyjności; niemniej można przypuszczać, że jednym z nich było pewne "wyłamanie się" beneficjentów z typowego sposobu myślenia o środkach zewnętrznych. Otoczenie instytucjonalno-finansowe wsi, dążąc do podtrzymania dotychczasowego stanu równowagi w relacjach lokalne elity – władza – społeczność lokalna, przeciwdziała realizacji innowacji, które są rozwiązaniami niestandardowymi, nietypowymi, uznając jednocześnie, że projekty sztampowe są "bezpieczniejsze".

This research looks at the main information sources supporting innovation in the public sector of Kosovo. This study is exploratory and a mixed methodology is used, while the findings are compared and contrasted with the current literature in the field of public sector innovation. Findings clearly indicate that visits to conferences, followed by ideas from management and examples of best practices by other governments were fundamental information sources supporting innovation in the public sector of Kosovo. Another important information source supporting innovation is the use of domestic sources of information and rarely information sources supporting innovation from events or organizations in European Union countries. Although, authors point out that gaining experience from public sector institutions in developed countries contributes in driving or supporting public sector innovation. In spite of that, public sector managers in Kosovo have failed to engage citizens or service users as information sources supporting innovation. The most recent literature provides evidence that citizens or service users knowledge and creativity is of paramount importance in enriching innovation. Henceforth, it is a prerequisite for public sector managers in Kosovo to be aware of the importance of co-creating and co-innovating with its service users. Conclusively, this study is a unique contribution to Kosovo's academics, administration practitioners and public policy makers.

AbstractThe purpose of this article is to provide an understanding of how different countries formulate and regulate antibiotic use in animals raised for human consumption. A comparative case study was undertaken, analysing historical documents from the 1950s to the 1990s from the UK, the first country to produce a scientific report on the public health risks of agricultural antibiotic use; and Sweden, the first country to produce legislation on the growth promotor use of antibiotics in food animals. Sheila Jasanoff's concepts of 'co‐production' and 'political cultures' have been used to explore how both countries used different styles of scientific reasoning and justification of the risks of agricultural antibiotic use. It will be argued that national dynamics between policy, science and public knowledges co‐produced different risk classifications and patterns of agricultural antibiotic use between both countries. UK's political culture used 'expert committees' to remove the issue from public debate and to inform agricultural antibiotic policies. In contrast, the Swedish 'consensus‐oriented' political culture made concerns related to agricultural antibiotic use into a cooperative debate that included multiple discourses. Understanding how national policies, science and public knowledges interact with the risks related to agricultural antibiotic use can provide valuable insights in understanding and addressing countries agricultural use of antibiotics.

Historical and political diversity between states members of ALADI, CAN and MERCOSUR makes that regionalism in Latin America changes and fluctuates between the voluntary of co-operation and the ambition to elaborate a regional and uniform law. In international economic relation, the ambitions of the member states are in conflict with the necessity to respect the norms of the WTO. As a result, sometimes it causes situations of conflict, sometimes complementarities between the juridical organs of these organizations. This article proposes to stand out of these positions to highlight the existence of a third alternative between co-operation and integration, between order and system. ; La diversidad política e histórica de los estados miembros de la ALADI, CAN y del MERCOSUR hace que el regionalismo latinoamericano vaya cambiando de forma y oscile entre la simple voluntad de cooperar y la ambición de elaborar un derecho regional uniforme. En lo comercial, las diferencias entre sus ambiciones respectivas chocan con la necesidad de respetar las normas de la OMC. Resultan a veces situaciones de conflicto, y a veces situaciones de complementariedad entre los órganos jurídicos de estas organizaciones. Este artículo se propone destacar esta oposición, para subrayar la existencia de una tercera vía entre cooperación e integración, entre orden y sistema.

All-oral direct-acting antiviral drugs (DAAs) for hepatitis C virus, which have response rates of 95% or more, represent a major clinical advance. However, the high list price of DAAs has led many governments to restrict their reimbursement. We reviewed the availability of, and national criteria for, interferon-free DAA reimbursement among countries in the European Union and European Economic Area, and Switzerland. Reimbursement documentation was reviewed between Nov 18, 2016, and Aug 1, 2017. Primary outcomes were fibrosis stage, drug or alcohol use, prescriber type, and HIV co-infection restrictions. Among the 35 European countries and jurisdictions included, the most commonly reimbursed DAA was ombitasvir, paritaprevir, and ritonavir, with dasabuvir, and with or without ribavirin (33 [94%] countries and jurisdictions). 16 (46%) countries and jurisdictions required patients to have fibrosis at stage F2 or higher, 29 (83%) had no listed restrictions based on drug or alcohol use, 33 (94%) required a specialist prescriber, and 34 (97%) had no additional restrictions for people co-infected with HIV and hepatitis C virus. These findings have implications for meeting WHO targets, with evidence of some countries not following the 2016 hepatitis C virus treatment guidelines by the European Association for the Study of Liver.

Due to amalgamation of Polish and EU systems, the shape of many public policies in the country is the consequence of decisions taken within the EU – but what is more important – with participation of Poles. Complexity of the challenges ahead demands making decisions that the society shall feel are acceptable, or even proceeded with their co-authorship. Relevantly high degree of cooperation, co-decision making and shared responsibility – between executive and legislative power and non-public entities, within political decision making, is important in order to get as properly stable as possible standpoint of Poland, and for efficient implementation. Because of that, the aim of this analysis is the search for the answer to the question whether within challenges that await the EU, we may find those, that will lay especially in the field of interest of Polish non-public entities. In addition – is it justified (and to what extend) to include in such cases those entities into processes of working out standpoints of Polish officials. With such a research objective a thesis is being advanced, that in Poland awareness of EU functioning mechanisms, but also the level of inclusion of non-public entities into political decision making, is little and in face of challenges awaiting the union it is necessary to raise it.

The dawn of India's political Independence in August 1947, and the establishment of a Republican form of state in 1950, brought to women the promise of adult franchise and equality of opportunities in all spheres which include social, economic and political activities. The constitutional rights were to serve as instruments for achieving equality of status and opportunities in all spheres. Equality in all spheres is inseparable from active political participation. This means not only using the right to vote but also power sharing, profit sharing, co-decision making and co-policy making at all levels of government. For successful functioning of a democratic political system, participation of women along with men is necessary. Gender equality is a pre-requisite for effective participation of women in strengthen the institutional structure of democracy. It has been rightly said that there can never exist a true democracy unless there is participation of women, both in governance and development programmes without equal participation of women and men it is very difficult to attain what is desired. As women constitute an equal percentage with men in population of India. But it has been seen that post independence women are not enjoying equal political power in comparison to men due to constitutional and legal provisions. The present paper is analyzing this Gender gap in Indian politics.

This paper contributes to the understanding of urban commons and how they might be (co)-designed. Insights from two cases are used to articulate how urban commons develop over time and to discuss how the approach of infrastructuring can enable urban commoning on a long-term basis. First, an overview of commons and urban commons is provided with a special focus on communing, as in, the understanding of commons as an ongoing process rather than a stable arrangement. Thereafter, the paper gives an overview of the participatory design community's findings about co-designing commons, with infrastructuring proposed as a possible approach. By looking at the development of two urban commons over time, the paper tentatively presents an understanding of urban commoning. This emerges as a process that entails the exploration, reification, and reworking of collaborative arrangements over time. It is a process that requires transparency and accountability, and its transformative potential in relation to urban governance should be carefully considered. From these findings, the paper suggests that prolonged infrastructuring efforts for urban commons need to: (1) foster the understanding of the temporal and fallible nature of arrangements; (2) support accountability and transparency over time; (3) recognize and address the installed base; and (4) articulate democratic and governance aspects in commoning.Full text at ACM

Tourism is viewed increasingly as an essential sector to local, regional and national reconstruction and development for economies at various scales. However, its contribution on environmental quality degradation is more important. Indeed, any increase in the number of tourism requires amounts of growing energy, which increases CO2 emissions. The objective of this article is to empirically investigate the relationship between tourism development, energy consumption and carbon emissions in Tunisia over the period of 1974-2014.To recognize this relationship, a bonds test of co-integration, ARDL model and Granger Causality Tests have been employed. After having confirmed that the existence of co-integration relationship between energy consumption tourism demand and CO2 emission, the results indicate that tourism has a direct impact and statistically significant effect on the consumption of energy for the future of the Tunisian economy. The short-term results indicate bidirectional causality between energy consumption and emissions of CO2 and also between the consumption of energy and tourism, meanwhile the absence of any causal relationship between the emissions of CO2 and tourism. Tourism affects the quality of the environment indirectly through the consumption of energy. So, the protection measures in the tourism sector should be laid down in Tunisia. Sustainability in the tourism sector is one of the major axis of debate on tourism development integrated in the environment.

This report documents the increase in labor migration in Asia and looks a t how finance and technology can aid its positive impact on home countries. As diasporas increase, governments have reached out to citizens abroad to provide them with financial instruments. Remittance channels have long been consolidated, but financial technology is changing the ways in which migrants remit—reducing fees and opening opportunities for new actors. One occupation driving labor migration, and incurring its own challenges, is work in information technology (IT). This report examines some of the latest developments in financial products and technology aimed at labor migrants from and in Asia, and disc erns the factors determining the success of mobile IT workers from India. The four chapters in this report draw on issues raised and discussed during the Seventh Roundtable on Labor Migration in Asia: Finance and Technology to Increase the Positive Impact of Migration on Home Countries, held in Manila on 18–19 January 2017. The event brought together regional experts and policy makers and was co-organized by the Asian Development Bank Institute, the Organization for Economic Co-operation and Development, the International Labour Organization, and the Asian Development Bank. The report's introductory chapter reviews recent regional migration trends. Two statistical annexes provide an overview of migration flows within Asia and between Asia and other regions.

Máster Universitario en Psicologia General Sanitaria ; Constantemente, las personas están expuestas a situaciones que provocan altos niveles de estrés, generadoras de consecuencias negativas a nivel laboral, social y personal. La presente investigación estudia cómo pueden afectar, en el empleo de estrategias de afrontamiento del estrés, los estilos educativos y la existencia o la ausencia de coparentalidad recibidos durante la infancia y la adolescencia. Para ello, se ha empleado una muestra homogénea de estudiantes universitarios, donde se ha evidenciado que el estilo educativo permisivo, junto con la existencia de coparentalidad, son los más beneficiosos para desarrollar unas estrategias adaptativas con las que hacer frente a las situaciones estresantes. ; Continuously, we are exposed to a lot of situations that cause us high levels of stress whose, at the same time, generate negative consequences at work, social and personal life. The present investigation studies how the educational styles and the co-parenting style used by parents during the childhood and the adolescence may be influenced by different copied stress strategies. A group of university students have been used to this project, where the democratic and permissive educational styles, and the co-parenting style, have been seen the most advanced results for the use of adaptive copied stress strategies.

Due to amalgamation of Polish and EU systems, the shape of many public policies in the country is the consequence of decisions taken within the EU – but what is more important – with participation of Poles. Complexity of the challenges ahead demands making decisions that the society shall feel are acceptable, or even proceeded with their co-authorship. Relevantly high degree of cooperation, co-decision making and shared responsibility – between executive and legislative power and non-public entities, within political decision making, is important in order to get as properly stable as possible standpoint of Poland, and for efficient implementation. Because of that, the aim of this analysis is the search for the answer to the question whether within challenges that await the EU, we may find those, that will lay especially in the field of interest of Polish non-public entities. In addition – is it justified (and to what extend) to include in such cases those entities into processes of working out standpoints of Polish officials. With such a research objective a thesis is being advanced, that in Poland awareness of EU functioning mechanisms, but also the level of inclusion of non-public entities into political decision making, is little and in face of challenges awaiting the union it is necessary to raise it.

The Horizon 2020 interim evaluation (2017) indicates a steep increase in citizen engagement in European Union Citizen Science (CS) projects, with less than 1% in budgetary terms and minimal influence. Research findings attribute weak CS influence to the restriction of citizen actions to data collection, with minimal or no engagement in co-design, co-creation, data analysis, and elucidation of results. We design a participatory GIS and CS methodology aimed at engaging the citizens in the entire Earth Observation (EO) project cycle. The methodology also seeks to address previous CS project challenges related to data quality, data interoperability, citizen-motivation, and participation. We draw the high-level requirements from the SENDAI framework of action and the three pillars of active citizen engagement, as enshrined in Principle 10 of the Rio Declaration and the Aarhus Convention. The primary input of the methodology is the Haklay (2018) approach for participatory mapping and CS, and the Reed (2009) stakeholder analysis framework. The proposed methodology comprises of three main parts: system analysis, stakeholder analysis, and a six-step methodology. We designed the six-step methodology using an iterative and flexible approach, to take account of unforeseen changes. Future research will focus on implementing the methodology and evaluating its effectiveness in the Solotvyno Saltmine case study in Ukraine.

The purpose of this article is to provide an understanding of how different countries formulate and regulate antibiotic use in animals raised for human consumption. A comparative case study was undertaken, analysing historical documents from the 1950s to the 1990s from the UK, the first country to produce a scientific report on the public health risks of agricultural antibiotic use; and Sweden, the first country to produce legislation on the growth promotor use of antibiotics in food animals. Sheila Jasanoff's concepts of 'co‐production' and 'political cultures' have been used to explore how both countries used different styles of scientific reasoning and justification of the risks of agricultural antibiotic use. It will be argued that national dynamics between policy, science and public knowledges co‐produced different risk classifications and patterns of agricultural antibiotic use between both countries. UK's political culture used 'expert committees' to remove the issue from public debate and to inform agricultural antibiotic policies. In contrast, the Swedish 'consensus‐oriented' political culture made concerns related to agricultural antibiotic use into a cooperative debate that included multiple discourses. Understanding how national policies, science and public knowledges interact with the risks related to agricultural antibiotic use can provide valuable insights in understanding and addressing countries agricultural use of antibiotics.