Suchergebnisse

The aim of this paper is to perform a comparative historical analysis of the development and specific characteristics of taxation in Luxembourg, as developed in a multidimensional context – national (Luxembourg), regional (relations with traditional partners – Belgium and the Netherlands but also Germany and France), European (ECSC, EEC and EU) and international (OECD, GATT/WTO) – in the second half of the 20th century. The two aspects of taxation will be addressed: direct taxation (a prerogative of states) and indirect taxation (subject to international regulation). The time frame stretches from the end of the war (1944) to the Maastricht Treaty (1992).

Background Currently, about 400 million hectares of tropical moist forests worldwide are designated production forests, about a quarter of which are managed by rural communities and indigenous peoples. There has been a gradual impoverishment of forest resources inside selectively logged forests in which the volume of timber extracted over the first cutting cycle was mostly from large, old trees that matured over a century or more and grew in the absence of strong anthropological pressures. In forests now being logged for a second and third time, that volume has not been reconstituted due in part to the lack of implementation of post-logging silvicultural treatments. This depletion of timber stocks renders the degraded forests prone to conversion to other land uses. Although it is essential to preserve undisturbed primary forests through the creation of protected areas, these areas alone will not be able to ensure the conservation of all species on a pan-tropical scale, for social, economic and political reasons. The conservation of tropical forests of tomorrow will mostly take place within human-modified (logged, domesticated) forests. In this context, silvicultural interventions are considered by many tropical foresters and forest ecologists as tools capable of effectively conserving tropical forest biodiversity and ecosystem services while stimulating forest production. This systematic review aims to assess past and current evidence of the impact of silviculture on tropical forests and to identify silvicultural practices appropriate for the current conditions in the forests and forestry sectors of the Congo Basin, Amazonia and Southeast Asia. Methods This systematic review will undertake an extensive search of literature to assess the relative effectiveness of different silvicultural interventions on timber production and the conservation value of forests, and to determine whether there is a relationship between sustainability of timber harvesting and the maintenance/conservation of other ecosystem services and biodiversity in production forests. Data will be extracted for meta-analysis of at least sub-sets of the review questions. Findings are expected to help inform policy and develop evidence-based practice guidelines on silvicultural practices in tropical forests.

Agriculture et ville sont indissociables d'un point de vue historique. Née de la campagne qui l'entoure, la ville n'a pu se développer qu'en y puisant des ressources foncières et alimentaires, dans les pays du Nord comme du Sud. Comment et pour quelles raisons l'agriculture se maintient-elle dans les villes ? Nous nous proposons ici de présenter et de comparer les formes d'agriculture urbaines traditionnelles et émergentes à Montpellier (France) et à Bobo-Dioulasso (Burkina Faso). Notre objectif est d'analyser quelles réalités prennent sens et quels enjeux se jouent autour de cette " nature agricole " qu'est l'agriculture, dans deux villes aux contextes socio-économiques très contrastés.

The digital research corpus 'A rereading of the Werner Report of 8 October 1970 in the light of the Pierre Werner family archives' showcases the results of the first stage of the 'Pierre Werner and Europe' research project (2011-2013). Based on a thorough exploration of the Werner family archives, which have been opened for the first time for research purposes, and also on other relevant archives — both Luxembourgish and international, public and private — containing multimedia material in several languages, this corpus throws light on the alchemy of the Werner Report and the mindset in which it was developed. Previously unpublished documents have helped clarify the varied, nuanced role of Pierre Werner and his personal contribution to the development and adoption of the stage-by-stage plan, on a theoretical, methodological and political level, in the context of his European achievements as a whole. The research corpus contains a comprehensive, varied selection of primary sources and related resources, as well as a detailed analytical study, which provides a new interpretation of various little-known, original sources. This corpus offers a 'rereading', a fresh look at the Werner Report, retracing the context and historical background in which the report was drafted and examining the work of the Werner Committee, and highlighting the impact of the Werner Plan on the path towards Economic and Monetary Union. In the interests of clarity, the study is accompanied by a list of references cited by section, as well as a list of key figures with brief biographical details, a comprehensive bibliography and a chronology.

This Inventory of institutional sources consulted is an output of the major research project dedicated to the European vocation and achievements of Pierre Werner, a former Prime Minister, Finance Minister and Foreign Minister of Luxembourg, unanimously recognised as one of the architects of Economic and Monetary Union. The first stage of the research was particularly focused on the plan for the establishment by stages of an economic and monetary union (more widely known as the Werner Report or the Werner Plan), drawn up by a group of experts chaired by Pierre Werner and officially presented on 8 October 1970 in Luxembourg.

This paper aims to investigate the concept, context and socio-economic consequences of fiscal competition in the integrated economic space of EMU in completion, to pinpoint the positive and negative factors at work via a case study of the Benelux countries – both founder members of the EU and pioneers of EMU – and to examine the impact on European and international regulations in the field. In particular, it will endeavour to provide a comprehensive interpretation of fiscal policy in the Benelux countries via a comparative approach and from a historical perspective. It will look at the development of respective domestic fiscal policies, driven by national interests and by membership of a Community that is subject to requirements in terms of harmonisation and taxation, but also by constant contact (and frequent clashes) with the multilateral international environment.

Determinants for using economic evaluation in decision-making within the Colombian health system This article identifies the barriers and facilitating factors determining how economic evaluation of sanitary technology (EEST) may be used for decision-making by the Colombian Social Health Council (Consejo Nacional de Seguridad Social en Salud de Colombia - CNSSS). A structured interview was prepared using open and closed questions based on international studies of the topic (Ross, 1995; Drummond, 1997 and 2004; Hoffman et al., 2000; Suh et al., 2002; and Iglesias et al., 2005) and applied to 17 of the 20 institutions forming the CNSSS. Descriptive and correspondence analyses were used for presenting the results. The study concluded that the CNSSS faces institutional and educational barriers against using EEST, this being consistent with results obtained in other countries. It establishes that the main facilitating aspect lies in a deeper knowledge of EEST, as only basic information is generally available regarding the topic. EEST therefore hardly affects the decision-making process since more thought is given to political factors, defending sector interests and the system's financial stability. ; El artículo identifica las barreras y los factores facilitadores que determinan la utilización de la Evaluación Económica de Tecnología Sanitaria (EETS) en la toma de decisiones del Consejo Nacional de Seguridad Social en Salud de Colombia (CNSSS). Se realizó una entrevista estructurada con preguntas abiertas y cerradas tomando como base los estudios que sobre el tema se han realizado a nivel internacional (Ross, 1995; Drummond, 1997 y 2004; Hoffman et al., 2000; Suh et al., 2002 e Iglesias et al., 2005) y se aplicó a 17 de las 20 instituciones que integran el CNSSS. Los resultados se presentan utilizando análisis descriptivos y análisis de correspondencias. El estudio concluye que para el CNSSS las barreras que existen para la utilización de la EETS en Colombia son de tipo institucional y educacional, lo que resulta consistente con los resultados obtenidos en otros países, y establece como principal aspecto facilitador, profundizar en el conocimiento sobre evaluación económica de tecnología sanitaria puesto que en general sólo se dispone de información básica sobre el tema. En ese sentido, la evaluación económica apenas impacta en el proceso de toma de decisiones, dado que pesan más los factores políticos, la defensa de intereses sectoriales y la estabilidad financiera del sistema. ; L´article identifie les barrières et les facteurs facilitateurs qui déterminent l´emploi de l´évaluation économique de la technologie sanitaire (EETS) pour la prise de décisions au sein du Conseil National de Sécurité Sociale en Santé de Colombie (CNSSS). Un entretien structuré comportant des questions ouvertes et fermées a été réalisé, en partant des études internationales menées sur ce thème (Ross, 1995; Drummond, 1997 et 2004; Hoffman et alii, 2000; Suh et alii, 2002 et Iglesias et alii, 2005). Sur les 20 institutions qui conforment les CNSSS l´entretien a été mené auprès de 17. Les résultats sont présentés au moyen d´analyses descriptives et d´analyses de correspondances. Ils montrent que, dans le cas du CNSSS colombien, les barrières à l´utilisation de l´EETS sont de type institutionnel et liées à l´éducation, ce qui résulte cohérent avec les résultats obtenus dans d´autres pays. Le principal élément facilitateur que l´on a trouvé serait de connaître plus en profondeur l´évaluation économique de la technologie sanitaire puisque, d´une façon générale, on dispose seulement d´information de base concernant ce sujet. Aussi, c´est à peine si l´évaluation économique influe dans la prise de décisions. Ce sont plutôt les facteurs politiques, la défense des intérêts sectoriels et la stabilité financière du système qui pèsent le plus. ; O artigo identifica as barreiras e os fatores facilitadores que determinam a utilização da avaliação econômica de tecnologia sanitária na tomada de decisões do Conselho Nacional de Seguridade Social em Saúde da Colômbia (CNSSS). Realizou-se uma entrevista estruturada com perguntas abertas e fechadas tomando como base os estudos que, sobre o tema, foram realizados em nível internacional (Ross, 1995; Drummond, 1997 y 2004; Hoffman et al, 2000; Suh et al, 2002 y Iglesias et al, 2005) e aplicou-se a 17 das 20 instituições que integram o CNSSS. Os resultados são apresentados utilizando análises descritivas e análises de correspondências. O estudo conclui que, para o CNSSS, as barreiras que existem para a utilização da EETS na Colômbia são de tipo institucional e educacional, o que resulta consistente com os resultados obtidos em outros países e, estabelece, como principal aspecto facilitador, o aprofundamento do conhecimento sobre avaliação econômica de tecnologia sanitária, posto que em nível geral só dispõe-se de informação básica sobre o tema. Nesse sentido a avaliação econômica apenas tem um impacto no processo de tomada de decisões já que pesam mais os fatores políticos, a defesa de interesses setoriais e a estabilidade financeira do sistema

The issue of institutional development has come to prominence during the last decade or so. During this period, even the IMF and the World Bank, which used to treat institutions as mere 'details', have come to emphasize their role in economic development. However, there are still some important knowledge gaps that need to be filled before we can say that we have a good grip on the issue of institutions and economic development, both theoretically and at the policy level. This book constitutes an attempt to fill these gaps.--Publisher's description.

Today, major changes are required in global agricultural systems to produce enough healthy food for all, while preserving the quality of land, air and water and safeguarding biodiversity. But producing enough while simultaneously protecting the environment is a particularly complex equation. Agroecology, a key principle of which is the use of agricultural biodiversity, is a promising pathway to achieve these changes. Extensive qualitative and quantitative evidence demonstrates the agricultural and environmental effectiveness of agroecological practices and confirms their capacity to meet the demands of global production in the long term. Among the possible diversification strategies, agroforestry, intercropping and crop rotation can all significantly increase production and enhance biodiversity and ecosystem services (soil quality, pest and disease control, water use and quality). This evidence can serve as a basis for new public policies to be introduced from the local to the global level. The implementation of such policies is crucial in climate-vulnerable regions where demand for food is growing, such sub-Saharan Africa.

Pour atteindre ses engagements internationaux de réduction des émissions de gaz à effet de serre, le Brésil a un projet appelé Plan ABC (Agriculture Bas Carbone). Parmi les stratégies d'intensification durable de l'agriculture, l'Etat incite l'adoption de systèmes intégrés agriculture-élevage-forêt. Toutefois, il est nécessaire de créer des mécanismes de suivi de l'adoption de ces nouvelles pratiques. L'objectif général de la thèse est de développer une méthodologie de cartographie annuelle à l'échelle régionale des systèmes intégrés de type agriculture-élevage (iLP) à partir de séries temporelles d'images satellite MODIS, afin de contribuer à l'établissement d'un protocole de suivi de l'agriculture à faibles émissions de carbone. Le travail est divisé en trois étapes : la mise au point de la stratégie de classification des systèmes intégrés, l'application à l'échelle régionale et l'analyse thématique des cartes obtenues. La zone d'étude est l'État du Mato Grosso, le plus grand producteur national de soja, et qui offre une grande diversité de milieux naturels permettant d'évaluer les méthodes dans des contextes et années climatiques différents. La stratégie de classification a été mise au point dans une zone au nord de l'État. Les résultats montrent que les pré-traitements de type lissage du signal temporel ou calcul d'indices phénométriques détériorent la précision des classifications des systèmes de culture, que l'utilisation de séries temporelles d'indices de végétation permettent d'obtenir de bons scores de classification (précision globale : OA = 0.96) et enfin que l'algorithme Random Forest est légèrement plus performant que SVM (Support Vector Machine). La stratégie a été ensuite appliquée au Mato Grosso, à 7 campagnes agricoles (2012-2019) et 6 régions climatiques, selon une approche hiérarchique en 4 niveaux. Les résultats montrent que l'utilisation d'une base de données d'apprentissage unique (échantillons de différentes années et régions) pour classer chaque région et années individuellement permet d'obtenir des précisions proches que l'utilisation d´une base de données acquise dans chaque région et pour chaque année. Le nombre élevé d'échantillons dus au regroupement compense en grande partie la variabilité spatio-temporelle des classes. La carte des systèmes de culture du niveau 2 (monocultures SC et cultures séquentielles DC) a OA moyenne de 0.89 sur la période étudiée et présente une bonne stabilité interannuelle: OA entre 0.86 et 0.96 ; au niveau 3: OA = 0.84, les DC sont séparées en 3 classes (soja-coton, soja-céréale et le système intégré iLP soja-brachiaria) ; au niveau 4 (OA=0.77), la classe iLP est séparée en iLP1 (soja- bracharia) et iLP2 (soja-bracharia en association avec du maïs). Les F-score des classes de systèmes de culture DC, iLP et iLP1 ont une précision proche (0.89, 0.85 et 0.84) et la classe iLP2 (0.63). L'analyse des cartes annuelles des systèmes de culture des campagnes agricoles de 2012-13 à 2018-19 montre une augmentation de 66% de la superficie en cultures séquentielles, y compris les iLP, et une réduction de 19% de la monoculture. Ces résultats témoignent de l'intensification agricole en cours dans l'État. L'intensification durable basée sur les systèmes intégrés à plus que doublé pendant la même période passant de 18.6% (1.1 Mha) à 28.9% (2.6 Mha). En conclusion, la méthode développée nous a permis de relever quatre défis majeurs: cartographier des systèmes complexes (passer de l'occupation des sols à l'utilisation des sols), à l'échelle régionale, de façon rétrospective et traiter un grand volume de données grâce aux outils du Big Data. Alors, il est prévu de tester cette approche sur l'ensemble du corridor du soja, pour aboutir à terme à un outil opérationnel de suivi territorial et d'analyse de l'adoption des pratiques d'intensification durable.

Cameroon plans to double its cocoa production in the coming decade in line with international requirements for sustainable and deforestation-free cocoa. Private certification, which has developed considerably in recent years, should help achieve this objective. Based on a literature review and 63 individual interviews with farmers, we identified four archetypes of cocoa production using the criteria of plantation size, degree of shade, and support from public or private extension services. We analyzed the average operating accounts of the four archetypes. Our findings show that the net profit rates obtained by small-scale certified producers are 14% (in the savannah zone) and 24% (in the forest zone). These rates are much higher than for the other two production models. Certification schemes provide technical and financial support, which has a positive influence on the practices of many small-scale producers and compensates for the lack of public services, which are now almost non-existent. A hybrid governance of the cocoa sector in Cameroon could clarify and improve the organization of the interactions between public regulation and private certification systems.

The Kurdish-led autonomous entity called Autonomous Administration of North and East Syria (NES) – also known as Rojava – considers women's liberation an imperative condition for shaping a democratic society. The practice of autonomy in NES shares strong resemblances with Non Territorial Autonomy (NTA) models; however, it introduces a novelty in the role of women as active agents in building a plurinational democracy. This paper examines (1) the intellectual and political origins of the political role ascribed to women in autonomous administrations and (2) how the practice of autonomy in Rojava has advanced women's rights by shedding light on both institutional implementation of women's rights, as well as the creation of (non)-territorial spaces of women's emancipation within the autonomous model. The argument made is that the conceptual framework of the Rojava model goes beyond the Kurdish question and can be considered an attempt to resolve a democratic deficit of liberal democratic nation-states through bringing together solutions that address the intertwined subordination of minorities and women. ; Autonomna oblast pod upravom Kurda zvaničnog naziva Autonomna uprava Severne i Istoč ne Sirije (NES) – takođe poznata i kao Rožava – smatra oslobođenje žena kao imperativ za oblikovanje demokratskog društva. Autonomne prakse u NES jako podsećaju na neteritori jalne (NTA) modele, ali takođe unose i novine u vidu uloge žena kao aktivnih činilaca u iz gradnji plurinacionalne demokratije. Ovaj rad razmatra (1) intelektualno i političko poreklo političke uloge dodeljene ženama u autonomnoj upravi, i (2) način na koji su autonomne prakse u Rožavi unapredile prava žena time što su bacile svetlost kako na institucionalnu primenu ženskih prava, tako i na stvaranje (ne)teritorijalnih prostora ženske emancipacije unutar autonomnog modela. Iznosi se tvrdnja da konceptualni okvir Rožava modela preva zilazi kurdsko pitanje i može se posmatrati kao pokušaj da se reši problem demokratskog deficita liberalnih demokratskih ...

Summary: The article examines the relations between the hegemonic socio-economic groups in the cobija and the Litoral of Bolivia and the central power, during the administration of José Ballivián (1841-47). This is based on the fact that there was a local power in place with a project distinct from the State, focusing on the claim for tariff protection, internal security in the event of the arrival of Chileans, control of the territory against the claims of neighbouring countries over the weaners and construction of infrastructure. The executive, for its part, put forward a timid project for the Litoral, with differential tariffs, fighting against the boom of smugglers and investment in the transport of cargo animals, but with the real aim of taking Arica or turning the commercial circuits into the river connection with the Atlantic by the orients. None of them was fully implemented, so in the 1840s the Bolivian Litoral remained a marginal space within the incipient Republic, encouraging the leading groups in the area to the centre's national project. ; Resumen: El artículo examina las relaciones entre los grupos socioeconómicos hegemónicos en Cobija y el Litoral de Bolivia y el poder central, durante la administración de José Ballivián (1841-47). Se parte del hecho de que existió un poder local en Cobija con un proyecto diferenciado del estatal, centrado en la reclamación de protección arancelaria, seguridad interior ante la llegada de chilenos, control del territorio contra las pretensiones de los países vecinos sobre las guaneras y construcción de infraestructura. El Ejecutivo, por su parte, presentó un proyecto tímido para el Litoral, con aranceles diferenciales, lucha ante el auge contrabandista e inversión en el transporte animal de carga, pero con el objetivo real de tomar Arica o virar los circuitos comerciales hacia la conexión fluvial con el Atlántico por los Orientes. Ninguno de ellos fue plenamente aplicado, por lo que en la década de 1840 el Litoral boliviano se mantuvo como un espacio marginal ...

Summary to achieve a better financial situation for students from Loyola Andalucía University, specifically from Campus de Córdoba, Spain, it is important to take into account the costs involved in pursuing a bachelor's degree, in this case in administration. A measurement tool of 21 items on expenditure, income, savings, budget and expenditure control was applied for students enrolled at the university and in the course of the course of the 2015-B calendar. The research work showed the variables and results. The student, in an empirical manner, performs the administration for his or her economics, based on his income, which does not necessarily come from his own source of work. Finally, it analysed how it administers and what the financial planning strategies it carries out. ; Resumen Para lograr una mejor situación financiera en los estudiantes de la Universidad Loyola Andalucía, específicamente del Campus de Córdoba, España, es importante tener en cuenta los gastos que implica cursar una licenciatura, en este caso en Administración. Se aplicó un instrumento de medición de 21 ítems sobre gastos, egresos, ahorro, presupuesto y control de gastos para estudiantes inscritos en la universidad y en la carrera en cuestión durante el calendario 2015-B. El trabajo de investigación mostró las variables y resultados. El estudiante, de manera empírica, lleva a cabo la administración respecto de su economía, basada en sus ingresos, los cuales no necesariamente provienen de una fuente propia de trabajo. Finalmente, se analizó cómo administra y cuáles son las estrategias de planeación financiera que lleva a cabo.

Summary The role of rules of probative weight is to introduce a hierarchy among the available evidence when taking a decision. That article refutes the two premisses of the argument that those rules are an unjustified privilege for the State administration, when it uses rules which attribute probative value to audit reports and other evidence in the context of its power to impose penalties. Those premisses are, on the one hand, an application — whether indiscriminate or nuanced — of criminal guarantees to administrative proceedings and, on the other hand, conceptual confusion between those rules and other categories of evidence, such as presumptions, the burden of proof and the rules of corroboration. This work shows that the two scenarios are not supported, since the first premiss depends on a political issue which is still open to debate — and which now seems to be inclined towards a design of guarantees specific to the administrative headquarters — while the latter reveals a categorical imprecision between different dogmatic figures, which originates from the Chilean legislation itself. In addition to the above, the work shows how the risks posed by the use of these weight-of-evidence rules can be controlled in the context of the administration's procedural privileges. ; Resumen La función de las reglas de peso probatorio es introducir una jerarquía entre las evidencias disponibles a la hora de tomar una decisión. Este artículo refuta las dos premisas de la tesis que sostiene que estas reglas son un privilegio injustificado para la Administración del Estado, cuando ella se vale de reglas que les asignan fuerza probatoria a las actas de fiscalización y a otros elementos de juicio en el marco de su potestad sancionadora. Estas premisas son, por un lado, una aplicación -ya sea indiscriminada o matizada- de las garantías penales a los procedimientos administrativos y, por el otro, una confusión conceptual entre estas reglas y otras categorías probatorias aledañas, como las presunciones, la carga de la prueba y ...