Suchergebnisse

1) Information and text taken from "Epic of the Overland" by Robert Lardin Fulton, published in San Francisco, CA in 1924. It is written in English and translated into Spanish. Start of the transcontinental rail system through the United States. 2) Article titled "El Estado Providencial" (The Providential State) making an analysis about the violent conflicts in human history. 3) Article titled "La Ley de Expropiación" (The Expropriation Law) by Luis Cabrera, mentioning that the Secretariat of Economy asked the industries in the country to not be concerned regarding the project of expropriation for social causes, since it goes against the rights established in the constitution. 4) Article titled "La iniciativa de los Estados Unidos por la paz de América" (The initiative of the United States for peace in the Americas) by Walter Lippma, translation by L.L.L. It analyzes interventionist policies of Mexico and Latin America during the first years of the twentieth century, which change with the arrival of Ambassador Dwight W. Morrow to Mexico. He began a positive change in the relation of the United States with its neighbors. 5) Article "Dwight Morrow" by Harold Nicolson, Edition Harcourt Bace and Company, New York, pp. 327-333. It explains the way in which Morrow solved the conflict between American oil companies that had lost their license and the administration of President Calles, in such a way that the Constitution was respected and both parties were satisfied. 6) Article titled "Barbed wire for the Fences of the World" by H.L. Van Trees in which he analyzes the development of the country during the administration of Plutarco Elías Calles, who achieved progress for the industry, mining and railroads. He emphasizes the creation of the Bank of Mexico and the expansion of the irrigation system, as well as the general situation of order and prosperity in the country. 7) Article title "El desterrado de México" (The exiled from Mexico) translated by Adolfo Villavicencio. It is analyzed the leading figure Gen. Plutarco Elías Calles, exiled from Mexico for political issues. The author describes him physically and makes a summary of his life, his desires and ideals, his relation with Gen. Alvaro Obregón and the breakup of his relations with President Lázaro Cárdenas, whom he helped to get in power. Finally, he analyzes the Cardenista government and its Bolshevik ideology. The article was written by a journalist whose name does not appear / 1) Información y texto tomados de "Epic of the Overland" de Robert Lardin Fulton, publicado en San Francisco, Cal., E.U.A. en 1924; se encuentra en inglés y está traducido al español. Inicio del sistema ferroviario transcontinental a través de Estados Unidos. 2) Artículo titulado "El Estado Providencial", que hace una reflexión sobre la mecánica de los conflictos violentos en la historia humana. 3) Artículo titulado "La Ley de Expropiación" de Luis Cabrera, que comenta el llamado que la Secretaría de Economía hace a través de la prensa a los industriales del país, para que se tranquilicen respecto al proyecto de ley de expropiación por causas de utilidad pública o social, misma que atenta contra los derechos consagrados en la Constitución. 4) Artículo titulado "La iniciativa de los Estados Unidos por la paz de América" de Walter Lippman, traducción de L.L.L. Comenta la política intervencionista de Estados Unidos en México y América Latina durante los primeros años del siglo, política que cambió con la llegada del embajador Dwight W. Morrow a México, quien inició un cambio positivo en las relaciones de Estados Unidos con sus vecinos. 5) Artículo tomado de "Dwight Morrow" de Harold Nicolson, edición Harcourt Bace and Company, Nueva York, pp. 327-333. Explica la forma en que Morrow solucionó el problema entre las compañías petroleras norteamericanas que habían perdido la concesión y el gobierno del Presidente Calles, de tal modo que se respetara la Constitución Mexicana y quedaran satisfechas ambas partes. 6) Artículo titulado "Barbed wire for the Fences of the World" de H.L. Van Trees en el que analiza el desarrollo del país durante el gobierno del Gral. PEC, que hizo hecho prosperar la industria, la minería, la red carretera y de ferrocarriles; destaca la importancia de la fundación del Banco de México y la ampliación de la red de irrigación, así como la situación general de orden y bonanza en el país. 7) Artículo titulado "El desterrado de México" traducido por Adolfo Villavicencio. Analiza la figura del Gral. PEC, desterrado por motivos políticos en San Diego, Cal., E.U.A.; lo describe físicamente, hace un recuento de su historia, sus anhelos e ideales, su relación con el Gral. Alvaro Obregón y su rompimiento con el Presidente Lázaro Cárdenas, a quien él mismo había elevado al poder. Por último, analiza al gobierno cardenista y su ideología bolchevique. El artículo fue escrito por un periodista, cuyo nombre no se hace constar.

ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN NOMOR 07 PADA KANTOR DINAS SOSIAL PROVINSI KALIMANTAN BARAT Kholil Mustafa Jurusan S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tanjungpura Abstrak :Pada saat ini pemerintah dituntut dalam sistem pengelolaan pemerintahan yang baik. Pemerintah terus berusaha mengikuti perkembangan zaman dengan berusaha memperbaiki standar terhadap akuntansi pemerintahan agar menghasilkan laporan keuangan yang semakin baik dalam menyajikan informasi laporan keuangan sebagai bagian dari akuntabilitas dan transparansi.Metode yang digunakan dalam penelitian ini adalah metode deskriptif komparatif dan metode deskriptif kualitatif dengan mengambil populasi data aset tetap pada tahun 2013 dan 2014. Total sampel penelitian sebanyak 6 orang. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner,observasi, dan dokumentasi.Dan untuk pengolahan data dengan urutan penyusunan, klasifikasi, pengolahan, dan interprestasi hasil pengolahan data.Hasil penelitian ini menunjukkan bahwa Kantor Dinas Sosial Provinsi Kalimantan Barat telah melaksanakan proses pengklasifikasian, pengakuan dan pencatatan sesuai dengan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 dari Peraturan Pemerintah Nomor 71 tahun 2010, akan tetapi belum dicantumkan nilai akumulasi penyusutan, sehingga nilai yang tercatat di neraca dan laporan inventaris hanyalah nilai pertama kali aset tetap diperoleh. Faktor – faktor belum diterapkannya akuntansi penyusutan di Kantor Dinas Sosial Provinsi Kalimantan Barat adalah karena dianggap rumit, kurangnya SDM, serta kurangnya sosialisasi dari pemerintah. Kata kunci: Aset Tetap, Akuntabilitas dan Transparansi, Good Goverment Governance, Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07. Abstract :At this time the government is expected in the system of good governance. Government will continue to keep abreast of the times to try to improve the standards of government accounting in order to generate financial reports are getting better in presenting financial information as part of the accountability and transparency. The method used in this research is a comparative descriptive method and qualitative descriptive method by taking the data population of fixed assets in 2013 and 2014. Total sample as many as six people. Data collection techniques in this study using questionnaires, observation, and documentation. And for processing the data with the preparation of the order, classification, processing, and interpretation of the data processing. The results of this study indicate that the Social Service Office of West Kalimantan Province has carried out the process of classification, recognition and registration in accordance with the Statement of Government Accounting Standard No. 07 of the Government Regulation No. 71 of 2010, but has not specified the value of accumulated depreciation, so that the value recorded in the balance sheet and inventory report is just the first time the value of fixed assets acquired. Factors - factors not applying accounting depreciation in the Social Service Office in West Kalimantan Province is because it is complicated, lack of human resources, and lack of socialization by the government. Keywords: Fixed Assets, Accountability and Transparency, Good Governance Government, the Government Accounting Standard (PSAP) No. 07. Latar BelakangPerkembangan akuntansi sektor publik, khususnya di Indonesia semakin berkembang.Perubahan sistem politik, sosial dan kemasyarakatan serta ekonomi yang dibawa oleh arus reformasi menimbulkan beragam tuntutan terhadap sistem pengelolaan pemerintah yang baik.Tuntutan ini perlu dipenuhi dan disadari oleh para manager pemerintah daerah yang diminta untuk mempertanggungjawabkan dalam bentuk laporan keuangan oleh kepada daerah.Pemerintahan yang baik ditandai dengan adanya dua elemen yaitu transparansi dan akuntabilitas.Transparansi diciptakan sebagai dasar kebebasan untuk memperoleh informasi.Dan akuntabilitas ialah pertanggungjawaban kepada publik atas setiap aktivitas yang dilakukan.Perlu kita sadari dan pahami bahwa pentingnya suatu penyajian laporan keuangan Pemerintah sebagai bagian dari akuntabilitas dan transparansi. Hal ini terbukti dengan dapat dilihat dari penetapan Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan, yaitu basis kas untuk pendapatan, belanja, dan pembiayaan serta basis akrual untuk aset, kewajiban dan ekuitas, atau secara keseluruhan dikenal sebagai basis cash toward accrual.Kemudian pemerintah menggantinya dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP). Lingkup pengaturan Peraturan Pemerintah Nomor 71 Tahun 2010 ini meliputi SAP Berbasis Akrual dan SAP Berbasis Kas Menuju Akrual. SAP Berbasis Kas Menuju Akrual berlaku selama masa transisi bagi entitas yang belum siap untuk menerapkan SAP Berbasis Akrual yaitu maksimal empat tahun sejak tanggal ditetapkan. Dengan demikian, paling lambat tahun 2015, pemerintah pusat maupun pemerintah daerah wajib melaksanakan SAP Berbasis Akrual. Pernyataan Standar Akuntansi Pemerintahan Nomor 07 mendefinisikan penyusutan sebagai penyesuaian nilai sehubungan dengan penurunan kapasitas dan manfaat dari suatu aset.Pencatatan penyusutan ini merupakan salah satu tanda berlakunya basis akrual dalam SAP.PSAP nomor 07 mengatur penyusutan pada bagian pengukuran berikutnya terhadap pengakuan awal.Aset tetap disajikan berdasarkan biaya perolehan aset tetap tersebut dikurangi akumulasi penyusutan. Hal ini akan sangat berpengaruh pada neraca yang mana perlakuan akuntansi penyusutannya kurang tepat sehingga dapat memberikan informasi yang kurang tepat karena tidak menunjukkan nilai yang seharusnya. Terdapat alasan mengapa penelitian mengenai penerapan akuntansi akrual pada pemerintah ini perlu dilakukan, terutama karena konsep akuntansi akrual di lingkungan pemerintah masih sangat baru, dan juga amanat undang-undang agar pemerintah segera menggunakan standar akuntansi pemerintahan berbasis akrual. Tabel 1.1 Dinas Sosial Provinsi Kalimantan Barat Rincian Aset Per Tahun (dalam rupiah) No Uraian Tahun 2013 2014 Aktiva Aset 1 Aset Lancar 4.140.000,00 17.617.650,00 2 Investasi Jangka Panjang - - 3 Aset Tetap 4.389.662.350,00 4.885.973.850,00 4 Dana Cadangan - - 5 Aset Lainnya 59.659.400,00 59.659.400,00 Total 4.453.462.750,00 4.963.250.900,00 Sumber : Laporan Inventaris Dinas SosialProvinsi Kalimantan Barat Tabel 1.2 Dinas Sosial Provinsi Kalimantan Barat Rincian Aset Tetap Per Tahun (dalam rupiah) No Aset Tetap 2013 2014 1 Tanah 7.696.000,00 7.696.000,00 2 Peralatan dan Mesin 2.017.006.750,00 2.284.419.250,00 3 Gedung dan Bangunan 2.195.467.000,00 2.581.295.000,00 4 Jalan, Jaringan dan Instalasi 48.330.000,00 - 5 Aset Tetap Lainnya 12.563.600,00 12.563.600,00 6 Konstruksi dalam Pengerjaan 108.599.000,00 - Total Aset Tetap 4.389.662.350,00 4.885.973.850,00 Sumber : Laporan Inventaris Dinas SosialProvinsi Kalimantan Barat Berdasarkan Tabel di atas Aset Dinas Sosial Provinsi Kalimantan Barat pada tahun 2013 dan 2014 memiliki aset tetap yang terdiri dari : tanah; peralatan dan mesin; gedung dan bangunan; jalan, irigasi, dan instalasi; aset tetap lainnya; dan konstruksi dalam pengerjaan. Pada Tabel 1.1 menunjukkan bahwa aset tetap memiliki nilai yang cukup besar, pada tahun 2013 aset tetap Dinas Sosial Provinsi Kalimantan Barat mencakup 4.389.662.350,00 dari total keseluruhan aktiva yang dimiliki, sedangkan pada tahun 2014 aset tetap Dinas Sosial Provinsi Kalimantan Barat mencakup 4.885.973.850,00 dari total keseluruhan aktiva Pemerintah Provinsi Kalimantan Barat. Peningkatan jumlah Aset yang terjadi dari tahun 2013 ke tahun 2014 sebesar 496.311.500,00 menunjukkan bahwa tidak adanya penyusutan yang menunjukkan barang tersebut mulai usang atau rusak karena telah dimanfaatkan. Seharusnya penyusutan berguna sebagai pengurang aset tetap sebagai konsekuensi dari pemanfaatan aset tetap, hal ini tidak sesuai dengan Peraturan Pemerintah Nomor 71 tahun 2010 dan PSAP No. 07 tentang aset tetap. Uraian di atas menunjukkan arti penting perlakuan akuntansi khususnya terhadap aset tetap berupa peralatan dan mesin yang berpengaruh pada penyajian laporan keuangan khususnya neraca yang menunjukkan posisi keuangan instansi pemerintahan. Atas dasar latar belakang tersebut, penyusunan usulan penelitian ini yang berjudul :"ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN NOMOR 07 PADA KANTOR DINAS SOSIAL PROVINSI KALIMANTAN BARAT." LANDASAN TEORI DAN KAJIAN EMPIRISSatuan Kerja Perangkat Daerah (SKPD) Dalam penyelenggaraan pemerintahan daerah, Gubernur dan Wakil Gubernur dibantu oleh Perangkat Daerah yang meliputi Sekretariat Daerah, Sekretariat DPRD, Dinas Daerah, dan Satuan Kerja Perangkat Daerah. Secara umum perangkat daerah atau sering disebut dengan Satuan Kerja Perangkat Daerah (SKPD) bertugas membantu penyusunan kebijakan, koordinasi, dan pelaksanaan kebijakan yang menjadi urusan daerah.Daerah dapat berarti kabupaten, provinsi, atau kota. Untuk daerah provinsi dipimpin oleh seorang kepala gubernur, untuk daerah kabupaten dipimpin oleh seorang bupati, dan untuk daerah kota dipimpin oleh seorang walikota. Dinas Sosial Provinsi Kalimantan Barat Pada umumnya setiap provinsi atau daerah mempunyai Satuan Kerja Perangkat Daerah (SKPD) dan salah satunya yaitu Dinas Sosial Provinsi Kalimantan Barat yang memiliki peranan melaksanakan hal-hal teknis dan pelaksanaan kebijakan daerah masing-masing. Dinas Sosial Provinsi Kalimantan Barat langsung dibawahi oleh kepala daerah karena semua hal-hal teknis dan kebijakan berasal dari kepala daerah langsung yang berhubungan dengan tugas pokok dan tugas lainnya yang dalam pelaksanaan dan pertanggungjawabannya harus dilaksanakan dan dilaporkan sesuai peraturan perundang-undangan pusat/daerah, Standar Akuntasi Pemerintah (SAP), dan kebijakan yang berlaku ke kepala daerah masing-masing. Definisi Aset Menurut Peraturan Menteri keuangan RI No. 238/PMK.05/2011 tentang pedoman umum Sistem Akuntansi keuangan : Aset adalah sumber daya ekonomi yang dikuasai dan/atau dimiliki oleh pemerintah sebagai akibat dari peristiwa masa lalu dan dari mana manfaat ekonomi dan/atau sosial di masa depan diharapkan dapat diperoleh, baik oleh pemerintah maupun masyarakat, serta dapat diukur dalam satuan uang, termasuk sumberdaya non keuangan yang diperlukan untuk penyediaan jasa bagi masyarakat umum dan sumber daya yang di pelihara karena alasan sejarah dan budaya. Aset adalah sumber daya yang diharapkan memberikan manfaat bagi perusahaan dimasa depan (Horngen & Harrison,2007:11). Pengertian Pernyataan Standar Akuntansi Pemerintahan (PSAP) Menurut Peraturan Pemerintah Nomor 71 Tahun 2010 pasal 1 ayat 3 menyatakan Standar Akuntasi Pemerintah, yang selanjutnya disingkat SAP, adalah prinsip-prinsip akuntasi yang diterapkan dalam menyusun dan menyajikan laporan keuangan pemerintah serta didalam Peraturan Pemerintah Nomor 71 Tahun 2010 pasal 1 ayat 4 menyatakan Pernyataan Standar Akuntansi Pemerintahan, yang selanjutnya disingkat PSAP, adalah Standar Akuntansi Pemerintah (SAP) yang diberi judul, nomor, dan tanggal efektif. Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 atau biasa disingkat PSAP No. 07 adalah mengenai aset tetap.Tujuannya adalah mengatur perlakuan akuntansi untuk aset tetap, yang meliputi pengakuan, penentuan nilai tercatat, serta penentuan dan perlakuan akuntansi atas penilaian kembali dan penurunan nilai tercatat aset tetap dan lainnya.PSAP No. 07 ini diterapkan keseluruh lembaga atau organisasi pemerintah dalam menyajikan laporan keuangan untuk tujuan umum dan perlakuan akuntansinya diantaranya pengakuan, penilaian, penyajian, dan pengungkapan yang diperlukan. Pengertian Dasar Aset Tetap PSAP No.07 Aset tetap merupakan salah satu pos di neraca di samping aset lancar, investasi jangka panjang, dana cadangan, dan aset lainnya. Secara umum pengertian aset tetap pemerintah adalah aset berwujud yang mempunyai masa manfaat lebih dari 12 (dua belas) bulan untuk digunakan dalam kegiatan pemerintahan atau dimanfaatkan oleh masyarakat umum.Menurut PSAP No. 07 paragraf 5 mengartikan aset bahwa aset sebagai sumber daya ekonomi yang dikuasai dan dimiliki oleh pemerintah sebagai akibat dari peristiwa masa lalu dan darimana manfaat ekonomi dan sosial di masa depan diharapkan dapat diperoleh, baik oleh pemerintah maupun masyarakat, serta dapat diukur dalam satuan uang, termasuk sumber daya nonkeuangan yang diperlukan untuk penyediaan jasa bagi masyarakat umum dan sumber-sumber daya yang dipelihara karena alasan sejarah dan budaya. Klasifikasi Aset Tetap Menurut Standar Akuntansi Pemerintah No 07 tentang Akuntansi Aset Tetap menyatakan bahwa aset tetap diklasifikasi berdasarkan kesamaan dalam sifat atau fungsinya dalam aktivitas operasi entitas. Klasifikasi aset tetap sebagai berikut : Tanah;Peralatan dan Mesin;Gedung dan Bangunan;Jalan, Irigasi, dan Jaringan;Aset Tetap Lainnya, dan;Konstruksi Dalam Pengerjaan. Perlakuan Akuntansi Aset TetapPengakuan Aset Tetap Sesuai dengan SAP Nomor 07 Aset Tetap, suatu aset dapat diakui sebagai aset tetap apabila berwujud dan memenuhi kriteria : Mempunyai masa manfaat lebih dari 12 (dua belas) bulan,Biaya perolehan aset dapat diukur secara andal,Tidak dimaksudkan untuk dijual dalam operasi normal entitas dan,Diperoleh atau dibangun dengan maksud untuk digunakan. Pengukuran Aset Tetap Aset tetap dinilai dengan biaya perolehan.Apabila penilaian aset tetap dengan menggunakan biaya perolehan tidak memungkinkan maka nilai aset tetap didasarkan pada nilai wajar pada saat perolehan. Penilaian Awal Aset Tetap Barang berwujud yang memenuhi kualifikasi sebagai suatu aset tetap pada awalnya harus diukur beradsarkan biaya perolehan. Komponen Biaya Bahwa biaya perolehan aset tetap adalah biaya perolehan yang meliputi harga beli dan biaya lainnya yang relevan. Harga perolehan, termasuk bea impor dan pajak pembelian yang tidak dapat dikreditkan setelah dikurangi diskon pembelian dan potongan lain. Biaya-biaya yang dapat diatribusikan secara langsung untuk membawa aset ke lokasi dan kondisi yang diinginkan agar aset siap digunakan sesuai dengan keinginan dan maksud manajemen. Konstruksi Dalam Pengerjaan Jika penyelesaian pengerjaan suatu aset tetap melebihi atau melewati satu periode tahun anggaran, maka aset tetap yang belum selesai tersebut digolongkan dan dilaporkan sebagai konstruksi dalam pengerjaan sampai dengan aset tersebut selesai dan siap dipakai. Perolehan Secara Gabungan Biaya perolehan dari masing-masing aset teap yang diperoleh secara gabungan ditentukan mengalokasikan harga gabungan tersebut berdasarkan perbandingan nilai wajar masing-masing aset tetap yang bersangkutan. Pertukaran Aset (Exchanges of Assets) Berdasarkan PSAP No. 07 paragraf 43-45 bahwa pertukaran aset yang tidak serupa diukur berdasarkan nilai wajar aset yang diperoleh yaitu nilai ekuivalen atas nilai tercatat aset yang dilepas setelah disesuaikan dengan jumlah setiap kas atau setara kas yang ditransfer/diserahkan.Pertukaran aset yang diukur sesuai nilai tercatatnya (carrying amount) atas aset tetap yang dilepas.Pertukaran aset ini tidak mengakui adanya keuntungan dan kerugian. Aset Donasi Menurut PSAP No. 07 paragraf 46-49 bahwa aset tetap yang diperoleh dari donasi, sumbangan, dan hibah harus dicatat menggunakan nilai wajar saat perolehan.Dan jika memenuhi kriteria perolehan aset donasi, sumbangan, dan hibah maka bisa diakui sebagai pendapatan pemerintah daerah dan untuk pengeluarannya diakui sebagai belanja pendapatan dan belanja modal aset tetap. Pengeluaran Setelah Perolehan (Subsequenet Expenditure) Pengeluaran setelah perolehan awal suatu aset tetap yang memperpanjang masa manfaat atau yang kemungkinan besar memberi manfaat ekonomi di masa yang akan datang dalam bentuk kapasitas, mutu produksi, atau peningkatan standar kinerja, harus ditambahkan pada nilai tercatat aset yang bersangkutan. Pengukuran Berikutnya (Subsequent measurement) Terhadap Pengakuan Awal Disimpulkan PSAP No. 07 paragraf 53-59 bahwa aset tetap disajikan berdasarkan biaya perolehan aset tetap tersebut dikurangi akumulasi penyusutan. Apabila terjadi suatu kondisi yang memungkinkan penilaian kembali, maka aset tetap akan disajikan dengan penyusutan pada masing-masing akun aset tetap dan akun diinvestasikan dalam aset tetap. Penyusutan Aset Tetap Arti Penting Penyusutan Memungkinkan pemerintah untuk setiap tahun memperkirakan sisa manfaat suatu aset tetap.memungkinkan pemerintah mendapat suatu informasi tentang keadaan potensi aset yang dimilikinya.Memberi informasi kepada pemerintah suatu pendekatan yang lebih sistematis dan logis dalam menganggarkan Berdasarkan PSAP No. 07 paragraf 57 menyatakan metode penyusutan yang dapat dipergunakan oleh pemerintah sebagai berikut : Metode Garis Lurus (Straight Line Method); Depresiasi=Harga Perolehan – Nilai Sisa Masa Manfaat Metode Saldo Menurun Ganda (Double Declining Balance Method); Depresiasi= 1 x 100% x 2 Umur Ekonomis Metode Unit Produksi (Unit of Production Method). Depresiasi =Harga Perolehan – Nilai Sisa Tafsian Hasil Produksi (unit) Penilaian Kembali Aset Tetap (Revaluation) Berdasarkan PSAP No. 07 paragraf 59 bahwa Penilaian kembali aset tetap pada umumnya tidak diperkenankan karena pada Standar Akuntansi Pemerintahan (SAP) menganut penilaian aset tetap berdasarkan biaya perolehan.Penyimpangan dari ketentuan ini mungkin dilakukan berdasarkan ketentuan-ketentuan pemerintah yang berlaku secara nasional. Penghentian dan Pelepasan (Retirement and Disposal) Sesuai PSAP No. 07 paragraf 76-78 bahwa suatu aset tetap dieleminasi dari neraca apabila dilepaskan atau bila aset secara permanen dihentikan penggunaannya dan tidak ada manfaat ekonomik masa yang akan datang. Pelepasan aset tetap dilingkungan pemerintah biasa disebut sebagai pemindahtanganan. Kerangka Berpikir Gambar 2.1 Skema Kerangka Pemikiran Sumber: Skripsi Andy Sanjaya Putra Fakultas Ekonomi, 2014:19 Jenis PenelitianJenis penelitian yang akan di gunakan dalam menganalisis penerapan akuntansi aset tetap adalah metode deskriptif komparatif. Sumber Data Data primer adalah data yang didapat atau dikumpulkan oleh peneliti secara langsung dari sumber datanya.Data Sekunder adalah data yang didapat atau dikumpulkan oleh peneliti dari berbagai sumber yang telah ada. 3.2.1. Cara Pengumpulan Data Penelitian Kepustakaan (Library Reasearch)Tujuan dari penelitian ini adalah untuk memperoleh data sekunder dan untuk mengetahui indikator-indikator dari variabel yang diukur.Penelitian Lapangan (Field Research)Yaitu cara pengumpulan data dengan mengadakan penelitian langsung pada objek yang diteliti untuk kemudian dipelajari, diolah dan dianalisis. 3.2.2. Lokasi Penelitian Lokasi penelitian sendiri berada di kantor Dinas Sosial Provinsi KalBar, Jalan Alianyang No. 7C, Pontianak Kota, Kota Pontianak, Provinsi Kalimantan Barat. Tahapan Penelitian Tahapan-tahapan analisis data dalam penelitian ini sesuai dengan analisis data kualitatif model Miles dan Huberman dalam Sugiyono (2010:91), yaitu sebagai berikut:1. Pengumpulan data, yaitu peneliti mencatat semua data secara objektif dan apa adanya sesuai dengan data yang diperoleh dari pihak yang terkait.2. Reduksi data, yaitu memilih hal-hal pokok yang sesuai dengan fokus penelitian.3. Penyajian data, yaitu sekumpulan informasi yang tersusun yang memungkinkan adanya penarikan kesimpulan dan pengambilan tindakan.4. Pengambilan keputusan atau verifikasi, berarti bahwa setelah data disajikan, maka dilakukan penarikan kesimpulan atau verifikasi.Alat Analisis Peraturan Pemerintah Republik Indonesia Nomor 71 tahun 2010.Pernyataan Standar Akuntansi Pemerintahan Nomor 07 tentang Akuntansi Aset Tetap.Bulletin Teknis Standar Akuntansi Pemerintah Nomor 05 tentang Akuntansi Penyusutan.Kuesioner Implementasi Akuntansi Penyusutan Berdasarkan PSAP No. 07 dan PP No. 71 tahun 2010Aset Tetap Pemerintah Daerah Sejak terbitnya Peraturan Pemerintah nomor 24 tahun 2005, setiap unit pelaporan pada instansi pemerintah wajib untuk menyusun neraca sebagai salah satu bagian dari laporan keuangan pemerintah, dimana didalam neraca menyajikan pos akun aset tetap yang merupakan nilai terbesar yang dimiliki oleh Dinas Sosial Provinsi Kalimantan Barat. Kemudian terbit Peraturan pemerintah nomor 71 tahun 2010 yang berbasis akrual menggantikan PP no. 24 tahun 2005 yang berbasis kas menuju akrual, sejak berlakunya PP no. 71 tahun 2010, berarti Standar Akuntansi Pemerintah telah mulai menggunakan basis akrual, tetapi pemerintah memberi kerenggangan berupa 5 tahun masa transisi sebagai penyesuaian dan pembelajaran pemerintah untuk beralih ke basis akrual. Jadi, setelah 5 tahun maka semua entitas pemerintahan harus bisa menggunakan basis akrual secara penuh pada laporan keuangannya, sehingga pemerintah sudah harus memulai belajar bagaimana menerapkan akuntansi penyusutan aset tetap pada laporan keuangannya. Analisis Terhadap Laporan Inventaris Dan Neraca Tahun 2013 Dan 2014 Laporan inventaris kantor Dinas Sosial provinsi Kalimantan barat, sesuai dengan fokus utama dari penelitian ini adalah mengenai penyusutan aset tetap, berdasarkan PSAP no. 07 dan Buletin teknis no. 05 mengatur tentang akuntansi penyusutan aset tetap, tetapi berdasarkan laporan inventaris tahun anggaran 2013 dan 2014 yang dibuat oleh kantor Dinas Sosial provinsi dapat dilihat bahwa aset tetapnya tidak disusutkan dan sehingga jumlah nilai dari aset tetapnya selalu meningkat tiap tahunnya. Seharusnya aset tetap yang digunakan secara berkala akan mengalami penyusutan yang pada setiap periode dicatat pada akun akumulasi penyusutan dengan lawan akun diinvestasikan pada aset tetap dan disajikan sebagai pengurang aset tetap. Penerapan Aset Tetap PSAP No.07 Kantor Dinas Sosial Provinsi Kalimantan Barat. Pengklasifikasian dan perlakuan akuntansi aset tetap berdasarkan PSAP no. 07 tentang aset tetap termuat didalam paragraf – paragraf sebagai berikut : Klasifikasi aset tetap Berikut adalah klasifikasi aset tetap yang digunakan: Tanah;Peralatan dan Mesin;Gedung dan Bangunan;Jalan, Irigasi, dan Jaringan;Aset Tetap Lainnya; danKonstruksi dalam Pengerjaan. Perlakuan Akuntansi Aset TetapPengakuan aset tetap Mempunyai masa manfaat lebih dari 12 (dua belas) bulan,Biaya perolehan aset dapat diukur secara andal,Tidak dimaksudkan untuk dijual dalam operasi normal entitas dan,Diperoleh atau dibangun dengan maksud untuk digunakan. Pengukuran Aset TetapAset tetap dinilai dengan biaya perolehan.Apabila penilaian aset tetap dengan menggunakan biaya perolehan tidak memungkinkan maka nilai aset tetap didasarkan pada nilai wajar pada saat perolehan.Seperti yang disampaikan dalam PSAP no. 07 paragraf 22. Penilaian Awal Aset Tetap Untuk di Dinas Sosial Provinsi Kalimantan Barat yang sudah diklasifikasikan sebagai tanah, peralatan dan mesin, gedung dan bangunan, jalan, irigasi, dan instalasi, aset tetap lainnya, dan konstruksi dalam pengerjaan saat pengakuan yang diandalkan sebagai suatu aset harus disertai dengan memiliki masa manfaat ekonomis di masa yang akan datang lebih dari 12 (dua belas) bulan yang dalam kondisi siap dipakai. Komponen Biaya Komponen biaya untuk aset tetap diantaranya : TanahPeralatan dan MesinGedung dan BangunanJalan, Irigasi, dan JaringanAset Tetap Lainnya Konstruksi Dalam Pengerjaan Merupakan termasuk ke dalam klasifikasi aset tetap yang dibangun dan dibiayai untuk kegiatan operasional badan/instansi dan kepentingan masyarakat umum yang memerlukan waktu jangka panjang atau melebihi 1 (satu) tahun anggaran pengerjaannya yang masih dalam proses konstruksi. Perolehan Secara Gabungan Dinas Sosial Provinsi Kalimantan Barat belum menerapkan perolehan secara gabungan ini. Pertukaran Aset (Exchanges of Assets) Dalam hal ini Dinas Sosial Provinsi Kalimantan Barat tidak menerapkan pertukaran aset (exchanges of assets) karena tidak ada kejadian atau pencatatan yang berhubungan dengan pertukaran aset (exchanges of assets) sebelum dan pada saat tahun tersebut. Aset DonasiDalam hal ini Dinas Sosial Provinsi Kalimantan Barat tidak menerapkan aset donasi karena tidak ada kejadian atau pencatatan yang berhubungan dengan aset donasi sebelum dan pada saat tahun tersebut. Pengeluaran Setelah Perolehan (Subsequent Expenditures) Setelah aset tetap diperoleh maka akan ada biaya atau pengeluaran yang harus dikeluarkan oleh Dinas Sosial Provinsi Kalimantan Barat untuk menjalankan dan mengoperasikan aset tetap tersebut. Pengukuran Berikutnya (Subsequent Measurement) Terhadap Pengakuan Awal Adapun pedoman dasar bagi Dinas Sosial provinsi dalam dalam melakukan pengukuran berikutnya terhadap pengakuan awal, yang sesuai dengan PSAP no 07 paragraf 54, Penyesuaian nilai aset tetap dilakukan dengan berbagai metode yang sistematis sesuai dengan masa manfaat aset tetap tersebut. Penyusutan A. Metode garis lurus Metode saldo menurun berganda Tarif Penyusutan diperoleh dengan rumus : Metode unit produksi Tarif Penyusutan diperoleh dengan rumus : Penilaian Kembali Aset Tetap (Revaluation) Berdasarkan PSAP No. 07 paragraf 59 bahwa Penilaian kembali aset tetap pada umumnya tidak diperkenankan. Penghentian dan Pelepasan (Retirement and Disposal) Sesuai PSAP No. 07 paragraf 76-78 bahwa suatu aset tetap dieleminasi dari neraca apabila dilepaskan atau bila aset secara permanen dihentikan penggunaannya dan tidak ada manfaat ekonomik masa yang akan datang. Prosedur Penyusutan Dan Contoh Jurnal Berdasarkan Buletin Teknis Nomor 05 Tentang Akuntansi PenyusutanIdentifikasi Aset Tetap yang Dapat DisusutkanLangkah ini untuk meyakinkan bahwa kantor Dinas Sosial Provinsi Kalimantan Barat yang akan melaksanakan pencatatan penyusutan tidak akan memasukkan aset tetap berupa tanah dan konstruksi dalam pengerjaan sebagai aset tetap yang akan disusutkan. Pengelompokan Aset Aset Berkelompokb. Aset Individual Penetapan Nilai Aset Tetap yang WajarAset tetap harus menyajikan nilai perolehanatau nilai wajar yang memiliki bukti seperti akte sertifikat tanah, bukti kwitansi pembelian, surat kuasa atau hibah. Penetapan Nilai yang Dapat DisusutkanOleh karena aset tetap milik pemerintah diperoleh bukan untuk tujuan dijual, melainkan untuk sepenuhnya digunakan sesuai tugas dan fungsi instansi pemerintah, maka nilai sisa/residu tidak diakui. Penetapan Metode PenyusutanSesuai dengan Bultek no. 5 tentang akuntansi penyusutan, dalam penetapan metode penyusutan, metode garis lurus adalah metode yang paling populer karena dirasakan paling sederhana. Yang paling dirasa rumit, adalah metode saldo menurun berganda.Jika unit manfaat bersifat spesifik dan terkuantifikasi, maka perhitungan penyusutan yang lebih logis dan proporsional dapat dilakukan dengan memakai metode unit produksi.Jika intensitas pemanfaatan bersifat menurun dalam artian pemanfaatan di masa awal pengabdian aset tetap lebih intensif daripada diakhir, maka perhitungan penyusutan yang lebih logis dan proporsional dapat dilakukan dengan memakai metode saldo menurun berganda.Akan tetapi jika unit masa manfaat kurang spesifik dan tidak terkuantifikasi, atau kalaupun spesifik dan terkuantifikasi tetapi perhitungan hendak dilakukan semudah mungkin, maka perhitungan penyusutan yang lebih logis dan proporsional dapat dilakukan dengan memakai metode garis lurus. Pengungkapkan Penyusutan di dalam Catatan Atas Laporan Keuangan Paragraf 79 PSAP 07 menyatakan bahwa informasi penyusutan yang harus diungkapkan dalam laporan keuangan adalah : Nilai penyusutanMetode penyusutan yang digunakanMasa manfaat atau tarif penyusutan yang digunakan Perhitungan Dan Jurnal Penyusutan Kendaraan roda 4, Nissan X-Trail 2000 cc Tahun Perolehan 2010 Harga perolehan Rp. 322.200.000,- Umur manfaat 7 tahun Metode garis lurus Penyusutan = = Rp 46.028.571 Tabel 4.1 Perhitungan penyusutan kendaraan dinas roda empat Nissan X-Trail Menggunakan metode garis lurus Tahun Nilai Buku Sisa Masa Manfaat (tahun) Penyusutan Pertahun Akumulasi Penyusutan 2010 Rp 322.200.000 7 - - 2011 Rp 276.171.429 6 Rp 46.028.571 Rp 46.028.571 2012 Rp 230.142.857 5 Rp 46.028.571 Rp 92.057.143 2013 Rp 184.114.286 4 Rp 46.028.571 Rp 138.085.714 2014 Rp 138.085.714 3 Rp 46.028.571 Rp 184.114.286 2015 Rp 92.057.143 2 Rp 46.028.571 Rp 230.142.857 2016 Rp 46.028.571 1 Rp 46.028.571 Rp 276.171.429 2017 0 0 Rp 46.028.571 Rp 322.200.000 sumber : laporan inventaris Dinas Sosial Provinsi Kalimantan Barat (data diolah) Berdasarkan pada Tabel 4.1 dapat dilihat bahwa dengan penyusutan tiap tahunnya sebesar Rp. 46.028.571, yang didapat dari harga perolehan Honda CRV, yaitu Rp. 322.200.000 dibagi masa manfaat yaitu 7 tahun, maka nilai bukunya akan habis pada tahun 2017. Jurnal untuk mencatat penyusutan Kendaraan dinas roda empat Nissan X-Trail tahun pertama sampai tahun kelima adalah : D K Diinvestasikan dalam aset tetap Rp 46.028.571 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 46.028.571 Metode Saldo Menurun Ganda Tarif penyusutan = 1/7 × 2 = 0.28 Tabel 4.2 Perhitungan penyusutan kendaraan dinas roda empat Nissan X-Trail Menggunakan metode saldo menurun ganda Tahun Nilai Buku Sisa Masa Manfaat (tahun) Tarif Penyusutan Penyusutan Pertahun Akumulasi Penyusutan 2010 Rp 322.200.000 7 - - - 2011 Rp 322.200.000 6 0,28 Rp 92.057.143 Rp 92.057.143 2012 Rp 230.142.857 5 0,28 Rp 65.755.102 Rp 157.812.245 2013 Rp 164.387.755 4 0,28 Rp 46.967.930 Rp 204.780.175 2014 Rp 117.419.825 3 0,28 Rp 33.548.521 Rp 238.328.696 2015 Rp 83.871.304 2 0,28 Rp 23.963.230 Rp 262.291.926 2016 Rp 59.908.074 1 0,28 Rp 17.116.593 Rp 279.408.519 2017 Rp 42.791.481 0 Pembulatan/penyesuaian Rp 42.791.481 Rp 322.200.000 sumber : laporan inventaris Dinas Sosial Provinsi Kalimantan Barat (data diolah) Jurnal untuk penyusutannya adalah sebagai berikut : Penyusutan tahun 2010 D K Diinvestasikan dalam aset tetap Rp 92.057.143 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 92.057.143 Penyusutan tahun 2011 D K Diinvestasikan dalam aset tetap Rp 65.755.102 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 65.755.102 Penyusutan tahun 2012 D K Diinvestasikan dalam aset tetap Rp 46.967.930 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 46.967.930 penyusutan tahun 2013 D K Diinvestasikan dalam aset tetap Rp 33.548.521 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 33.548.521 penyusutan tahun 2014 D K Diinvestasikan dalam aset tetap Rp 23.963.230 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 23.963.230 penyusutan tahun 2015 D K Diinvestasikan dalam aset tetap Rp 17.116.593 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 17.116.593 penyusutan tahun 2016, disesuaikan hingga menghasilkan nilai akumulasi penyusutan yang sama dengan nilai awal/nilai yang dapat disusutkan. D K Diinvestasikan dalam aset tetap Rp 42.791.481 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 42.791.481 Berdasarkan dari dua metode yang digunakan, maka metode yang lebih baik di gunakan untuk di masukan ke aktiva adalah metode saldo menurun berganda, hal ini di karenakan mesin mobil harus memiliki lebih banyak perawatan, dan kondisi mesin sering kali berpengaruh tehadap kondisi jalan yang digunakan, jadi metode saldo menurun berganda sangat lah cocok digunakan sebagai penyusutan sebuah mesin mobil. Manfaat Diterapkannya Penyusutan Aset Tetap Terhadap Penyajian Laporan Keuangan Kantor Dinas Sosial Provinsi Kalimantan Barat Jika kantor Dinas Sosial provinsi Kalimantan barat dalam laporan keuangannya menerapkan penyusutan dan menyajikan akumulasi penyusutan sekaligus nilai perolehan aset tetap akan berdampak nilai buku aset tetap sebagai gambaran dari potensi manfaat yang masih dapat diharapkan dari aset yang bersangkutan dapat diketahui. Karena neraca tidak overstate, dimana lebih besar daripada yang seharusnya. Kendala–Kendala Belum Diterapkannya Akuntansi Penyusutan Aset Tetap Di Dinas Sosial Provinsi Kalimantan Barat Untuk mengetahui hal ini maka dibutuhkannya sebuah media kuesionersebagai alat penelitian, kemudian disebarkan kepada 6 (enam) anggota/pegawai Dinas Sosial Provinsi Kalimantan Barat sebagai subjek penelitian yang sudah mewakili seluruh pengelola dan penanggungjawab atas pelaporan aset tetap.Cara mengeatahui sejauh mana tingkat sistem pengendalian internal dan tingkat pemahaman tersebut dengan menghitung berapa persen banyaknya jawaban yang menjawab "YA" dan jawaban yang menjawab "TIDAK" sehingga dapat ditarik suatu kesimpulan bahwa apakah akuntansi aset tetap tidak sesuai, akuntansi aset tetap kurang sesuai, akuntansi aset tetap cukup sesuai, dan akuntansi aset tetap sangat sesuai. Dari setiap pertanyaan yang ada di kuesioner yang sudah disebarkan kepada 6 (enam) anggota/pegawai hasilnya sebagai berikut : Tabel 4.7 Hasil Rekapitulasi Kuesioner Dinas Sosial Provinsi Kalimantan Barat No Daftar Pertanyaan Total 1 Apakah ada bagian yang bertanggung jawab dalam kepengurusan Aset tetap di kantor Dinas Sosial provinsi Kalimantan Barat? 5 1 6 2 Apakah anda mengetahui Standar Akuntansi Pemerintahan no. 07 tentang aset tetap? 1 5 6 3 Apakah anda mengetahui Buletin Teknis no. 05 tentang akuntansi penyusutan? 1 5 6 4 Apakah pengklasifikasian aset tetap telah berdasarkan pada kesamaan dalam sifat atau fungsinya dalam aktivitas operasi entitas? 5 1 6 5 Apakah dalam pengakuan aset tetap menggunakan dan meyakini bahwa semua aset tetap telah diakui memiliki masa manfaat lebih dari 12 (dua belas) bulan? 1 5 6 6 Apakah setiap aset tetap yang diperoleh tidak dimaksudkan untuk dijual dalam operasi normal entitas? 2 4 6 7 Apakah setiap aset tetap yang diperoleh mempunyai tujuan dan maksud tertentu untuk kepentingan operasional entitas? 5 1 6 8 Apakah pengadaan aset tetap telah dilakukan pejabat yang berwenang? 5 1 6 9 Apakah pejabat pengelola aset dan keuangan telah mendapatkan pelatihan mengenai penerapan Standar Akuntansi Pemerintahan no. 07 sebelumnya? 1 5 6 10 Apakah aset tetap yang dimiliki telah dimanfaatkaan sesuai dengan peruntukkannya? 5 1 6 11 Apakah pada pengeluaran pendapatan (revenue expenditure) yang sering dilakukan bertujuan untuk menjaga dan memelihara nilai suatu aset tetap tersebut dan menetapkan batas pengeluaran yang harus dikeluarkan atau tidak ? 1 5 6 12 Apakah pada pengeluaran modal (capital expenditure) bertujuan untuk menambah umur ekonomis yang sudah ada, kapasitas produksi, dan kemampuan aset tetap dan menetapkan batas pengeluaran yang harus dikeluarkan atau tidak ? 1 5 6 13 Apakah setiap saat aset tetap diperoleh yang tidak diketahui harga perolehannya bisa menggunakan nilai wajar yang daftar nilainya sudah ditetapkan oleh Biro Pengelolaan Aset? 4 2 6 14 Apakah untuk penilaian awal aset tetap yang diterima menggunakan biaya perolehan jika tidak memungkinkan maka menggunakan biaya historis? 4 2 6 15 Apakah pada suatu konstruksi pembangunan aset tetap masih dalam pengerjaan belum bisa diakui sebagai aset tetap sampai aset tetap tersebut siap dipakai dan dicatat sebesar harga perolehan? 5 1 6 16 Apakah dalam memperoleh suatu aset tetap gabungan ditentukan dengan memperincikan dan mengalokasikan harga gabungan tersebut berdasarkan nilai wajar masing-masing aset yang bersangkutan? 5 1 6 17 Apakah memperoleh aset tetap secara pertukaran yang serupa dan tidak serupa, biaya diukur berdasarkan nilai wajar yaitu ekuivalen atas nilai tercatat aset setelah disesuaikan dengan setara kas yang ditransfer? - 6 6 18 Apakah pada saat menerima aset yang berbentuk donasi, hibah atau bantuan biaya diukur berdasarkan nilai wajar? - 6 6 19 Apakah pelaporan aset tetap pada akhir tahun diikuti dengan nilai penyusutan? 1 5 6 20 Apakah penilaian kembali (Revaluation) aset tetap tidak diterapkan sesuai pada ketentuan pemerintah secara nasional? 1 5 6 21 Apakah aset tetap yang rusak dan rusak berat telah dicatat pada buku inventaris barang, pelaporan rincian penghapusan, aset lainnya dan setelah penghapusan di catat pada CALK? 5 1 6 22 Apakah pada pengungkapan atau penyajian laporan keuangan aset tetap sudah telah sesuai dengan SAP? 3 3 6 Total 61 71 132 (Sumber Data : Olahan) Maka perhitungannya persentase jawaban "YA" : 61 x 100% = 46,3% 6 x 22 Sedangkan untuk perhitungan persentase jawaban "TIDAK" : 71 x 100% = 53,8 % 6 x 22 Dari hasil evaluasi atas penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 mengenai aset tetap serta tingkat sistem pengendalian internal dan tingkat pemahaman dengan menggunakan kuesioner menunjukkan persentase jawaban "YA" sebesar 46,3 % dan jawaban "TIDAK" sebesar 53,8 %. Sedangkan untuk tingkat pemahaman dan penerapan PSAP no. 07 dengan melihat perbandingan jumlah jawaban dan perbedaan jawaban dengan hasil penelitian bisa dikatakan kurang sesuai. Kendala yang membuat Kantor Dinas Sosial Provinsi Kalimantan Barat belum dimenerapkan akuntansi penyusutan aset tetap sesuai dengan Standar Akuntansi Pemerintahan Nomor 07 tentang aset tetap : Karena menganggap belum wajib menggunakan basis akrual Akuntansi Penyusutan dipandang sebagai hal yang rumitSumber Daya ManusiaKurangnya sosialisasi dari pemerintah Kesimpulan Berdasarkan hasil penelitian yang telah dilakukan dapat disimpulkan bahwa: Penerapan perlakuan Akuntansi penyusutan aset tetap Dinas Sosial Provinsi Kalimantan Barat, adalah sebagai berikut : Belum sepenuhnya sesuai dengan yang telah disampaikan dalam Pernyataan Standar Akuntansi Pemerintahan No. 07 tentang Aset Tetap dan Peraturan Pemerintah No. 71 tahun 2010 tentang standar akuntansi pemerintahan Kantor Dinas Sosial Provinsi Kalimantan Barat belum menerapkan akuntansi penyusutan aset tetap baik pada laporan inventaris maupun neracanya. Pengakuan dan pengklasifikasian aset tetap sudah sesuai dengan Standar Akuntansi Pemerintahan Nomor 07. Kendala yang menyebabkan belum diterapkannya akuntansi penyusutan aset tetap oleh Dinas Sosial Provinsi Kalimantan Barat adalah sebagai berikut :a. Karena menganggap belum wajib menggunak

Author's introductionThis article examines the process of social differentiation in the context of sex, gender and sexuality, providing insight into the ways in which all three rely on mutually exclusive and dichotomous categories. Intersexuality, transgender and bisexuality are all exceptions to these boxes and the boundaries around them that can call our categorizations and the decisions we make based upon them into question. Given that social inequality and stratification rely on our ability to make clear distinctions between categories (or boxes, as conceptualized here), the existence of individuals, experiences and identities that cross these boundaries problematizes the persistence of inequality.Author recommendsHere I focus on monographs and edited volumes rather than articles. Many of the chapters in these books began life as journal articles. When examining issues related to intersexuality, transgender and bisexuality, it is important to give voice to individual experiences rather than relying solely on 'expert' accounts by outsiders. These recommendations reflect a mix of scholarly approaches (empirical and theoretical) and narratives.Baumgardner, Jennifer. 2007. Look Both Ways: Bisexual Politics. New York: Farrar, Straus and Giroux.Known for her third‐wave feminist work with co‐author Amy Richards, Baumgardner writes here about her experiences as a bisexual woman. She does a fine job of situating her experiences in a broader social and cultural context, offering a nice mix of the personal and the political. This book is an excellent example of the potential of theoretically informed memoir.Fausto‐Sterling, Anne. 2000. Sexing the Body: Gender Politics and the Construction of Sexuality. New York: Basic Books.As a pioneer among biologists questioning the dichotomy between male and female, Fausto‐Sterling challenges us to question our most basic assumptions about sex, gender and sexuality. In this book, she provides both an historical and a biological/medical perspective on the key issues. Her book is an excellent resource for social scientists who may feel ill‐prepared to answer their students' questions about natural‐science perspectives.Hutchins, Loraine and Lani Kaahumanu, eds. 1991. Bi Any Other Name: Bisexual People Speak Out. Los Angeles, CA: Alyson Books.This book of narratives was one of the first to give voice to the diverse experiences of bisexual people. Students reading this book will hear the stories of bisexual women and men, people of different races and religions, making sense of their experiences living outside the conventional boxes of sexuality.Kessler, Suzanne J. 1998. Lessons from the Intersexed. New Brunswick, NJ: Rutgers University Press.Kessler was doing research (talking to physicians, parents of intersexed children and intersexed adults) on these issues before they even appeared on most people's radar. This book examines key questions related to intersexuality, including the 'medical management' that has become so controversial. Kessler includes a glossary of terms that many readers will find useful.Meyerowitz, Joanne. 2002. How Sex Changed: A History of Transsexuality in the United States. Cambridge, MA: Harvard University Press.Historian Meyerowitz provides a detailed overview of the social and cultural development of transsexuality in the United States during the twentieth century. She includes the perspectives of transgendered individuals themselves, as well as the wide‐ranging views of others involved in the debate, from doctors, journalists and lawyers to feminists and gay‐rights advocates.Nestle, Joan, Clare Howell and Ricki Wilchins, eds. 2002. GenderQueer: Voices from Beyond the Sexual Binary. Los Angeles, CA: Alyson Books.This volume of narratives written by people who identify as somehow differently gendered offers students windows into the day‐to‐day lives of people living outside the boxes and on the boundaries. Paired with academic accounts that offer theoretical and conceptual information, this book will show students what it means to live beyond conventional categories – both the pain and the joys of such existences are on display here.Preves, Sharon E. 2003. Intersex and Identity: The Contested Self. New Brunswick, NJ: Rutgers University Press.As one of the first studies to provide first‐person accounts of the experiences of intersexed people, Preves's book offers incredible insights into the consequences of how our society has reacted to intersexuality. Intersex and Identity is also a fine piece of sociology, integrating medical sociology, sociology of gender and the social psychology of Erving Goffman into a compelling theoretical perspective.Rust, Paula C. Rodriguez, ed. 2000. Bisexuality in the United States: A Social Science Reader. New York, NY: Columbia University Press.Rust brings together 30 articles that provide a variety of perspectives on bisexuality, many of them her original contributions to this literature. Anthologies like this one provide an important service, offering overviews of a variety of topics and gathering diverse perspectives in one volume.Serrano, Julia. 2007. Whipping Girl: A Transsexual Woman on Sexism and the Scapegoating of Femininity. Emeryville, CA: Seal Press.Transwoman Serrano provides a compelling account that links our culture's responses to transgender individuals (especially transwomen) to its negative valuation of femininity. Some of what she argues is sure to be controversial; but she examines issues like 'cissexual privilege' (i.e. privileges afforded to those people who do 'normal' genders) as no one else has.Stryker, Susan and Stephen Whittle, eds. 2006. The Transgender Studies Reader. New York, NY: Routledge.While a bit heavy on humanities perspectives, this volume provides an invaluable resource on transgender issues. It gathers important historical documents as well as contemporary perspectives by and about transgender people. Everything from Janice Raymond's infamous diatribe against transwomen to Gayle Rubin's call for feminists to accept and celebrate gender diversity is included here.Online materialsBisexual Resources Center http://www.biresource.org/ This website provides links to 'all things bisexual.' From resources to information about events and conferences to links to bi and bi‐inclusive groups around the world, it can all be found here. Through virtual storefronts, one can purchase books, art and the newest edition of the Bi Resource Guide. Links to 'sibling sites' provide users with access to even more information.Intersex Society of North America website http://www.isna.org/ Intersex Society of North America (ISNA) was one of the first organizations to bring intersexed people together and work to protect their rights. Their site includes a list of frequently asked questions; a section on intersexuality and the law; a library of bibliographies, books and videos; and a section on intersex in the news that also documents mass media portrayals of intersexuality. Note that, in an attempt to get people to rethink the concept of intersexuality, ISNA has started to use the term 'disorders of sexual development.'Trans‐Academics.org website http://www.trans‐academics.org/ This website is a project of the Association for Gender Research, Education, Academia & Action (AGREAA). It provides a reference library, educational materials (including documents on terminology and syllabi), a document for those considering doing research with transgender subjects, links to academic transgender studies programs, and a list of community announcements. Approximately twenty syllabi are posted here.TransBiblio: A Bibliography of Print, AV and Online Resources Pertaining to Transgendered Persons and Transgender Issues http://www.library.uiuc.edu/wst/Transgender%20Bibliography/transbiblio.htm One of the first links on this page is to a list of transgender definitions. Many versions of such a list exist on the Web. Such lists are an important resource for students: most transgender terms are new to them and it helps to have a list to keep referring back to; definitions also provide a good starting point for discussion of relevant issues (e.g., names, pronouns and language). This website indexes: films, autobiography/biography/interviews, cultural and historical studies, other directories and bibliographies, fiction/poetry/drama, literary and cinematic studies, periodicals and journals, photographic and pictorial works, and other websites and online resources. It includes articles on cross‐dressing, gender identity and expression, intersexuality, legal and employment issues, medical and health issues, psychology and counselling, public policy, religion/ethics/spirituality, theory and politics, and transsexualism (general, female‐to‐male and male‐to‐female).FilmsThere are a number of feature films about transgender and bisexual topics, some better than others. Boys Don't Cry (Kimberly Peirce, 1999) and Transamerica (Duncan Tucker, 2005) provide much material for discussion. Note that Boys Don't Cry is very violent at the end (it depicts the rape and murder of Brandon Teena and is based on a true story). Chasing Amy is one of the few feature films that provides a complex portrait of bisexuality. Here are a few documentaries to consider. Hermaphrodites Speak (Cheryl Chase, 1997, 30 minutes)The camera work leaves something to be desired and the voices are sometimes difficult to hear – but this is a film that should not be missed. A small group of intersexed people gathered at the first Intersex Society of North America conference to talk about their experiences. They sit together outside on a blanket, talking matter of factly and compellingly about their lives. (Available for purchase at ISNA website.) No Dumb Questions (Melissa Regan, 2001, 24 minutes)This short film documents the experiences of a family (mother, father and three daughters, ages 6, 9 and 11) who has learned that Uncle Bill is becoming Aunt Barbara. The focus is on the reactions of the various family members; Barbara appears only briefly (but significantly, as this is the first time the family has seen her as a woman) in the film. The different reactions of the daughters provide much material for class discussion. (Available for purchase from various outlets, including nodumbquestions.com.) Southern Comfort (Kate Davis, 2001, 90 minutes)Transman Robert Eads is dying from ovarian cancer. This film documents his life and family, providing a compelling portrait of the failure of the medical profession to provide care to transgender individuals and of the creation of support networks by trans people. Of all the films I have ever shown in a class, none has outraged my students more than this one. It does an excellent job of showing the daily lives of transgender folks and documenting their loves and struggles. (Available for purchase from various outlets.)Sample syllabus Topics for lecture and discussion Week I: Making Sense of Sex, Gender and Sexuality Reading:Connell, Robert William. 2002. 'Difference and Bodies.' Pp. 28–52 in Gender. Malden, MA: Polity Press.Jackson, Stevi. 2005. 'Sexuality, Heterosexuality and Gender Hierarchy: Getting Our Priorities Straight.' Pp. 15–37 in Thinking Straight: The Power, the Promise and the Paradox of Heterosexuality. New York, NY: Routledge.Johnson, Allan. 2005. 'Ideology, Myth, and Magic: Femininity, Masculinity and "Gender Roles".' Pp. 78–98 in The Gender Knot: Unraveling our Patriarchal Legacy (revised and updated edition). Philadelphia, PA: Temple University Press.Lorber, Judith. 1994. '"Night to His Day": The Social Construction of Gender' and 'Believing Is Seeing: Biology as Ideology.' Pp. 13–54 in Paradoxes of Gender. New Haven, CT: Yale University Press. Weeks II–III: Beyond Dichotomies The Social Construction of Sex Reading:Fausto‐Sterling, Anne. 2000. 'The Five Sexes, Revisited.'The Sciences 40: pp. 18–23.Preves, Sharon E. 2003. 'Beyond Pink and Blue.' Pp. 1–22 in Intersex and Identity: The Contested Self. New Brunswick, NJ: Rutgers University Press. The Social Construction of Gender Reading:Dozier, Raine. 2005. 'Beards, Breasts and Bodies: Doing Sex in a Gendered World.'Gender & Society 19: 297–316.Lucal, Betsy. 1999. 'What It Means to Be Gendered Me: Life on the Boundaries of a Dichotomous Gender System.'Gender & Society 13: 781–797. The Social Construction of Sexualities Reading:Ault, Amber. 1999. 'Ambiguous Identity in an Unambiguous Sex/Gender System: The Case of Bisexual Women.' Pp. 167–185 in Bisexuality: A Critical Reader. New York, NY: Routledge.Clausen, Jan. 1999. 'Introduction.' Pp. xv–xxix in Apples and Oranges: My Journey through Sexual Identity. Boston. MA: Houghton Mifflin.Putting It All Together ...Reading:Lucal, Betsy. 2008. 'Building Boxes and Policing Boundaries: (De)Constructing Intersexuality, Transgender and Bisexuality.'Sociology Compass 2: 519–536, DOI: 10.1111/j.1751-9020.2008.00099.x.Etc ...Focus questions

What are some ways in which our society supports the idea that sex, gender and sexuality each comprise two mutually exclusive categories? In other words, how do we contribute to building the boxes that Lucal discusses?
Think of an experience from your own life that was a result of people (perhaps yourself) policing the boundaries of the sex, gender or sexuality categories. Describe this experience (its context, your reaction, etc.). How did it feel to be policed in this way? How does 'policing' relate to the concept of norms?
Imagine that you are the parent of an infant born with an intersexed condition. What would you do? What are the pros and cons of medical and surgical intervention? How do these considerations relate to the concept of boxes and boundaries?
Consider a day in the life of a transgendered person, from waking up in the morning to going to bed at night. List all the times throughout the day when this person will be expected to place themselves in one of the gender boxes. Reflect on your list: What would a day in this life be like?
Make a list of stereotypes of and slang terms for bisexuals, gays and lesbians (together and separately) and heterosexuals. How are these lists similar and different? How do these lists relate to the idea of boxes and boundaries?

Seminar/project idea Individual project: considering the wider social context Choose a social institution (e.g. family, education, mass media, religion, health and medicine) related to sex, gender and sexuality. Within that social institution, choose a narrower topic (e.g. access to health care, having and raising children, sitcom images). Do some research on how this specific topic relates to the lives of intersexed, transgender and bisexual individuals. Prepare an oral presentation for your class in which you compare and contrast the issues facing these three groups in the context of this topic. (Keep in mind, of course, that individuals might be members of more than one of these groups.) How are the issues facing each group in this context similar? How are they different?

Tijekom druge polovice dvadesetog stoljeća, a posebice tijekom posljednjih nekoliko desetljeća, naša iskustva i razumijevanje obitelji i rodnih uloga znatno su se izmijenili. Pojave nezamislive našim djedovima i bakama danas su znatno vidljivije i društveno prihvatljive: razvod, ponovno sklapanje braka nakon razvoda, izvanbračna zajednica, eksperimentalni odnosi, homoseksualni brakovi ili partnerstva sa ili bez djece, jednoroditeljske obitelji, demokratskiji odnosi između roditelja i djece, zaposlenost žena, očev dopust itd. Osim povećane varijacije u obiteljskim oblicima i promijenjenih odnosa unutar obitelji, znanstvenike u području društvenih znanosti zanimaju i druga pitanja koja utječu na svako društvo na makro-razini, kao što su na primjer broj djece u obitelji ili pitanje stopa fertiliteta i starenja društva. Dok su prije dvadeset ili trideset godina važna pitanja povezana s obiteljskim životom uključivala zaposlenost žena i posljedice zaposlenosti žena za obitelj, danas je žarište premješteno na ravnotežu između posla i privatnog života i usklađivanje posla i obiteljskog života, zajedno s rodnim ulogama u obiteljima i kućanstvima. Još uvijek važno pitanje za obitelji i istraživanja unutar društvenih znanosti, pitanje plaćenog posla žena produbljeno je pitanjima o rodnim ulogama, raspodjeli moći unutar kućanstava u odnosu na plaćeni posao, o neplaćenom kućanskom radu, odgovornosti za skrb i dodatnoj rodnoj jednakosti u obje sfere rada. Složenija analiza ovih promjena, osim što koristi opće procese modernizacije kao okvirni kontekst, trebala bi isto tako uzeti u obzir mjere socijalne politike, politiku zapošljavanja i promjenjive uvjete na tržištu rada. Znanstvenici u području društvenih znanosti posebno su zainteresirani za međukulturalne varijacije kako bi razumjeli i objasnili međusobne poveznice i promjene. Iz tog razloga tema obitelji i izmijenjenih rodnih uloga istraživana je u četiri kruga unutar Međunarodnog programa društvenih istraživanja (International Social Survey Programme - ISSP). Prvi modul pokrenut je 1988. godine, drugi 1994. i treći 2002. godine. Odabrani podatci iz posljednjeg ISSP modula (provedenog u Hrvatskoj 2013. godine) temelj su za analize u radovima koji su uključeni u ovaj tematski broj Revije. International Social Survey Programme (ISSP) International Social Survey Programme - ISSP (Međunarodni program društvenih istraživanja) najstarije je kontinuirano godišnje međunarodno istraživanje u području društvenih znanosti. Članovi istraživačkog programa su istraživačke organizacije diljem svijeta, od kojih svaka predstavlja jednu zemlju. Od 2005. godine Institut za društvena istraživanja predstavlja Republiku Hrvatsku u ovom projektu. ISSP obuhvaća niz tema koje su važne za društvene znanosti (uloga vlade, društvene nejednakosti, nacionalni identiteti, vjera, zdravstvo, radne orijentacije, državljanstvo, okoliš, društvene mreže, slobodno vrijeme i sport) i nameće stroge standarde anketnog istraživanja kako bi se riješile poteškoće koje su svojstvene međunarodnom anketnom istraživanju. Od skromnih početaka 1984. godine, ISSP se razvio te danas uključuje 48 zemalja članica, koje su odgovorne za provođenje ISSP istraživanja na svom području svake godine. Godišnje teme ISSP istraživanja razvijaju se tijekom nekoliko godina, pod nadzorom izabranog pododbora, te se unaprijed testiraju u različitim zemljama članicama. Na godišnjem plenarnom sastanku raspravlja se o upitniku koji se koristi u svim zemljama te se finalizira isti. ISSP istraživanje posebno je usmjereno na razvojna pitanja koja su: 1) smislena i relevantna za sve zemlje i 2) koja se mogu izraziti na ekvivalentan način na svim relevantnim jezicima. ISSP baza podataka, smještena u bazi podataka za društvena istraživanja GESIS Leibniz Institut u Kölnu, priprema paket podataka koji je slobodno dostupan. Mnoge navedene teme ponavljaju se u redovitim razmacima (neke od njih tri ili četiri puta), što omogućuje istraživačima proučavanje međunacionalnih varijacija i promjena tijekom vremena. ISSP označava nekoliko novosti u području međunacionalnog istraživanja. Prvo, suradnja između organizacija je rutinska i kontinuirana. Drugo, trajna suradnja istih institucija čini međunacionalno istraživanje temeljnim dijelom agende nacionalnih istraživanja svake zemlje sudionice. Treće, ISSP načela zahtijevaju da se sve institucije članice uključe u razne faze planiranja i kreiranja modula istraživanja i svaki član ima pravo glasa u odlučivanju. Četvrto, kombinirajući metodologiju ponavljanja u vremenskim razmacima i međunacionalnu perspektivu, koriste se dva moćna istraživačka alata za proučavanje društvenih procesa. Teme modula iz 2012. godine Obitelj i promjenjive rodne uloge uključuje: rodnu ideologiju; stavove prema ženskoj zaposlenosti tijekom životnog ciklusa; stavove prema braku; organizaciju dohotka u partnerskoj zajednici; rodnu podjelu kućanskih poslova; podjelu kućanskih poslova – pravičnost i sukob; moć i odlučivanje u partnerskoj vezi; sukob posao-obitelj; rod, skrb i socijalna politika; stavove prema djeci; model obitelji u vezi s favoriziranom i stvarnom podjelom plaćenog i neplaćenog rada uključujući upravljanje vremenom u kućanstvu; alternativne oblike obitelji. Pregled članaka Odabrani podatci u tri rada u ovom broju (djelomično ili isključivo) bave se četvrtim krugom ISSP istraživanja Obitelj i promjenjive rodne uloge iz 2012. godine. Iako se ne temelji na ISSP podatcima, četvrti rad s jedne strane uklapa se u temu modula i temu ovoga broja, a s druge strane nudi i međugeneracijsku usporedbu i psihosocijalnu perspektivu. Dok tri rada obrađuju nacionalnu (hrvatsku) razinu analize, Ivana Dobrotić i Tanja Vučković Juroš nude međunacionalnu (europsku) perspektivu u radu naslovljenom Tko bi trebao financirati rani predškolski odgoj i obrazovanje? Višerazinska analiza 24 zemlje. Autorice istražuju učinak čimbenika na individualnoj i državnoj razini na stavove o financiranju ranog predškolskog odgoja i obrazovanja, a posebno istražuju utječe li socijalizacija u određenom režimu socijalne države na stavove o odgovornosti države u pogledu predškolskog odgoja i obrazovanja. Autorice isto tako istražuju objašnjava li bolje tipologija socijalnih režima koja je više usmjerena na obiteljsku politiku varijacije u stavovima prema ranom predškolskom odgoju i obrazovanju u različitim državama. Njihovo najvažnije otkriće je da alternativna Leitnerova tipologija "vrsta familijalizma" bolje objašnjava varijacije u stavovima o predškolskom odgoju i obrazovanju u različitim državama nego što to čini klasična Esping-Andersenova tipologija. Stoga naglašavaju važnost programatskog pristupa u analizama stavova socijalne države koji povezuju javnu podršku specifičnim socijalnim programima s njihovim jedinstvenim značajkama. U svojem radu Uvjerenja o rodnoj podjeli roditeljskih dopusta i značajke povezane s njima Ivana Jugović istražuje stavove o roditeljskom/porodiljnom dopustu i čimbenike koji objašnjavaju takve stavove u hrvatskom kontekstu. Kao prediktore tih stavova istražuje rodne razlike, uvjerenja o rodnim ulogama, socio-demografske podatke, pohađanje vjerskih obreda, vrstu radne organizacije i nejednakosti u dohocima partnera. Rezultati pokazuju da su stavovi o rodnim ulogama jedini statistički značajan prediktor. Što manje ispitanici vjeruju da bi rodna podjela poslova trebala biti podijeljena na tradicionalan način, to je veća vjerojatnost da će podržavati ravnomjernu podjelu dopusta između roditelja. Autorica smatra da je teorija rodne ideologije prikladnija za objašnjavanje stavova o rodnoj podjeli roditeljskog dopusta u usporedbi s teorijom vremenske alokacije. Zaključuje da do pomaka prema podržavanju korištenja dopusta na rodno ravnopravniji način vjerojatno neće doći sve dok stavovi o rodnim ulogama općenito ne postanu ravnopravniji. Napisan iz perspektive filozofije roda, treći rad U ime oca: rasprava o (novom) očinstvu, njegovim pretpostavkama i preprekama, autorice Ane Maskalan, spada u pionirske radove o očinstvu u hrvatskom kontekstu. Autorica započinje od temeljnih pojmova otac i očinstvo i njihovih doslovnih i simboličkih značenja, te daje kratki povijesni pregled kombiniran s odabranim teorijama o očinstvu. Autorica pronalazi prikladni kontekst za istraživanje modernog očinstva u povijesnoj povezanosti između očinstva, muškog identiteta i političke moći gdje tradicionalne odrednice muškosti, kao što su agresivnost i emocionalna distanciranost predstavljaju glavne prepreke ispunjavajućem i pozitivnom odnosu otac-dijete. O tom se odnosu djelomično raspravlja u okviru koncepta jednako roditeljsko partnerstvo, što ne ukazuje samo na nove oblike očinstva, nego isto tako i na nove oblike muškog identiteta. Analizirajući podatke o vrijednostima i praksama hrvatskih muškaraca i žena u pogledu skrbi o djeci iz istraživanja ISSP 2012 o obitelji i promjenjivim rodnim ulogama, autorica zaključuje da iako je došlo do brojnih pozitivnih promjena, pred hrvatskim društvom još je dugačak put do ravnopravnog roditeljstva i rodne jednakosti. Isto tako smatra da je važno uočiti da se očinstvo, kao predmet političke i pravne kontroverzije, ne može i ne smije razmatrati neovisno od širih rodnih pitanja povezanih s majčinstvom, socijalnim položajem muškaraca i žena, kao i socio-ekonomskim pretpostavkama očinstva i majčinstva. U svome radu Realizacija participatornih prava djece i psihosocijalna prilagodba djeteta: stavovi djece i roditelja Nina Pećnik, Jelena Matić i Ana Tokić Milaković nude zanimljivu međugeneracijsku perspektivu koristeći reprezentativne uzorke učenika sedmih razreda (trinaestogodišnjaka) i njihovih roditelja. Analizirale su percipiranu realizaciju prava djeteta na skrb, zaštitu i participaciju unutar modernih hrvatskih obitelji, veze između realizacije participatornih prava i dječje percepcije demokratske klime u njihovim obiteljima, kao i neke pokazatelje psihosocijalne prilagodbe djece. Autorice su koristile podatke o mjerenju realizacije prava djeteta unutar obitelji, upravljačkom stilu u obitelji, samopoštovanju, samokontroli, problematičnom ponašanju i djelotvornosti otpora. Oko polovice djece izvješćuje o potpunom poštivanju njihovih prava da slobodno izraze svoja mišljenja i ideje, kao i pravo da utječu na donošenje odluka koje utječu na njih. Procjene »upravljačkog stila« u njihovima obiteljima pokazuju da više od četvrtine djece doživljavaju svoje obitelji kao diktature, anarhije ili post-revolucionarne države. Autorice su povezale veću realizaciju participatornih prava s doživljavanjem vlastite obitelji kao demokracije, s višim samopoštovanjem djeteta i manje problematičnih ponašanja, sa češćim odupiranjem vršnjačkom pritisku da konzumiraju sredstva ovisnosti (cigarete, alkohol), kao i s roditeljskim opažanjem o većoj samokontroli djeteta. Roditelji, u usporedbi sa svojom djecom, pokazuju tendenciju precjenjivanja razine ispunjenja dječjih prava na zaštitu fizičkog integriteta, dostojanstva, sudjelovanja u odlučivanju i primanju brižne skrbi. Naposljetku, željela bih zahvaliti svim autoricama koje su doprinijele ovom tematskom broju i tako proširile naše znanje o promjenama u obitelji i rodnim ulogama u Hrvatskoj, ali i općenito. Isto tako, ovom bih prilikom željela potaknuti istraživače u Hrvatskoj da češće koriste ne samo modul Obitelj i promjenjive rodne uloge, nego i druge ISSP module u svojim analizama. Baza podataka ISSP nudi komparativne datoteke koje uključuju 33 modula za nacionalnu i međunacionalnu analizu, kao i analizu u vremenskoj perspektivi, a poveznica se može pronaći pod nazivom Archive and Data na www.issp.org. Gošća urednica tematskoga broja: Dinka Marinović Jerolimov ; During the second half of the twentieth century and especially over the past few decades our experience and understanding of family and gender roles has changed remarkably. Phenomena unthinkable to our grandparents nowadays are much more evident and socially acceptable: divorce, remarriage after divorce, cohabitation, experimental relationships, homosexual marriages or partnerships with or without children, single parent families, more democratic relations between parents and children, women's employment, paternity leave etc. Besides the increased variation in family forms and changed relationships inside the families, social scientist are interested in other issues that affect every society at the macro-level such as for instance the number of children in families or the issue of fertility rates and greying societies. While twenty or thirty years ago the important question concerning family life included women's employment and its consequences for the family, today the focus is more on work-life balance and how to reconcile the work and family life, together with gender roles in families and households. Still relevant both for the families and social science research, the question of women's paid job is widened with the gender roles, power distribution within the households with respect to paid work, unpaid household work, care responsibilities and furthermore, gender equality in both spheres of work. More complex analysis of these changes, besides using a general modernization processes as the framing context, should take into account social policies, employment policies and changing labour-market conditions as well. Social scientists are particularly interested in cross-cultural variations in order to understand and explain these interconnectedness and changes. That is the reason why the theme on family and changing gender roles has been researched in four waves within the International Social Survey Programme (ISSP). The first module was run in 1988, the second in 1994 and the third in 2002. Selected data from the last 2012 ISSP module (fielded in Croatia in 2013) are basis for analysis in articles included in this thematic issue of the journal. About the International Social Survey Programme (ISSP) The International Social Survey Programme (ISSP) is the oldest continuing annual cross-national research within the social sciences. Its members are survey organizations from around the world, each representing one nation. Since 2005 the Institute for Social Research in Zagreb has been represented Republic of Croatia in the project. The ISSP covers a range of topics important within the social sciences (the role of government, social inequality, national identities, religion, health, work orientations, citizenship, environment, social networks, leisure time and sports) and implements rigorous standards of survey research in order to address the difficulties inherent in multinational survey research. Since its modest beginning in 1984 ISSP has grown to include 48 members, each of whom are responsible for the ISSP surveys being implemented in their country each year. The annual topics for ISSP surveys are developed over several years, led by an elected sub-committee (drafting group) and pre-tested in various member countries. The annual plenary meeting then discusses and finalize the questionnaire which is fielded in all countries. The ISSP research concentrates especially on developing questions that are: 1) meaningful and relevant to all countries, and 2) can be expressed in an equivalent manner in all relevant languages. The ISSP data archive situated in GESIS Data Archive for the Social Sciences at Leibnitz Institute in Köln prepares a combined dataset that is freely available. Many listed topics are repeated at regular intervals (some of them even three or four times), allowing researchers to examine cross-national variations and changes over time. ISSP marks several new departures in the area of cross-national research. First, the collaboration between organizations is routine and continual. Second, the on-going collaboration of the same institutions makes cross-national research a basic part of the national research agenda of each participating country. Third, ISSP principles require that all member institutions be involved in various phases of planning and designing survey modules, and each member has a say in decision making. Fourth, by combining a cross-time methodology with a cross-national perspective, two powerful research designs are being used to study societal processes. Topics of the 2012 module Family and changing gender roles include: gender ideology; attitudes and behavior on female employment over the life-cycle; attitudes towards marriage; organizing income in a partnership; gendered division of household work; sharing of household work - fairness and conflict; power and decision-making within partnership; work-family conflict; gender, care, and social policy; attitudes towards children; model of families concerning preferred and actual division of paid and unpaid work including time management in household; alternative family forms. Overview of the articles Selected data presented in three articles in this volume (partially or exclusively) deal with the 2012 fourth wave of the ISSP module Family and changing gender roles. Although not based on the ISSP data, the fourth article fits into the theme of the module and the thematic issue as well, offering on the other hand intergenerational comparison and psychosocial perspective. While three articles cover national (Croatian) level of analysis, Ivana Dobrotić and Tanja Vučković Juroš offer the cross-national (European) perspective in their article Who Should Finance Childcare? Multilevel Analysis of 24 Countries. They examine the effect of the individual and country-level factors on the childcare financing attitudes, particularly whether socialization in a particular welfare regime influences attitudes about the state's responsibility related to childcare. The authors also investigate whether a more family-policy-nuanced categorisation of welfare regimes better accounts for the cross-country variations in childcare attitudes. Their most important finding is that the alternative Leitner's "Varieties of Families" typology better accounts for the cross-national variations in childcare attitudes than the classical Esping-Anderson's typology. Therefore they emphasise the importance of a programmatic approach in the welfare state attitudes analysis which links the public support for specific social programs to its unique characteristics. In her article Beliefs about the Gender Division of Parental Leave and Characteristics Associated with Them Ivana Jugović explores attitudes about paternal/maternity leave and factors explaining these attitudes in Croatian context. As predictors of these attitudes she examines gender difference, gender-role beliefs, socio-demographics, church attendance, type of working organization and partners' income disparity. Results show the gender-role attitude as the only statistically significant predictor. The less the respondents believe that the gender division of labour should be traditionally divided, the more likely they are to support equally shared leave between parents. Author finds the gender ideology theory more applicable in the explanation of attitudes about the gender division of parental leave compared to time-allocation theory. She concludes that shifts towards supporting gender egalitarian leave take-up will most likely not occur until attitudes towards gender roles in general become more egalitarian. Written through a philosophy of gender perspective the third article In the Name of the Father: A Discussion on (New)Fatherhood, its Assumptions and Obstacles by Ana Maskalan is among pioneer works on fatherhood in Croatian context. Author starts with the basic concepts of father and fatherhood and their literal and symbolic meanings, together with a short historical overview combined with selected theories of fatherhood. The appropriate context to examine the modern fatherhood author finds in historical interdependence of fatherhood, masculine identity and political power where traditional determinants of masculinity, such as aggressiveness and emotional detachment represent a major obstacle to a fulfilling and positive father-child relationship. That relationship is partially discussed in relation to the concept of equal parental partnership, implying not only the new forms of fatherhood, but the new forms of masculine identity as well. Analysing the data on values and practices of Croatian men and women regarding childcare from ISSP 2012 survey on family and changing gender roles, author concludes that, although many positive changes have been made, Croatian society has got a long way to go to reach both equal parenting and gender equality. Also, she finds important to note that as a subject of political and legal controversy fatherhood cannot and must not be considered independently of the wider gender issues regarding motherhood, social status of men and women, as well as socio-economic assumptions of both fatherhood and motherhood. Ninoslava Pećnik, Jelena Matić and Ana Tokić Milaković in their article Fulfilment of the Child's Participation Rights in the Family and the Child's Psychosocial Adjustment: Children's and Parents' Views offer an interesting intergenerational perspective using the representative samples of seventh grade students (thirteen-year-olds) and their parents. They examined perceived fulfilment of the provision, protection and participation rights of the child within contemporary Croatian families, the links between participation rights fulfilment and children's perception of a democratic climate in their families, as well as some indicators of children's psychosocial adjustment. Authors used data on measures of the child's rights fulfilment in the family, family governing style, self-esteem, self-control, behaviour problem, and resistance efficacy. Approximately half of the children reported full respect of their right to freely express their opinions and ideas, and to influence decision making that affects them. Assessments of the 'governing style' in their families reveal that, over a quarter of children see their families as dictatorships, anarchies, or post-revolutionary states. Higher participation rights fulfilment Pećnik et al. find linked with perceiving own family as a democracy, child's report of higher self-esteem and fewer behaviour problems, more frequently resisting peer pressure to use substances (cigarettes, alcohol), as well as with parent's report of greater child's self-control. Parents, in comparison to their children, tend to overestimate the level of fulfilment of children's rights to protection of physical integrity, dignity, participation in decision-making and to receiving loving care. Finally, I wish to thank all authors who contributed to this thematic issue and widened our knowledge on changes in family and gender roles in Croatia but in general as well. Also, I encourage social scientist in Croatia to use in their analysis not only the module Family and changing gender roles but other ISSP modules as well more frequently. ISSP data base offers comparative files that include 33 modules for national, cross-national and cross-time analysis link to which can be found under Archive and Data at www.issp.org. Guest editor of the thematic issue: Dinka Marinović Jerolimov

Purpose Tourism is one of the fastest growing global industries and plays a significant role in national and local economies. Global climate change, as well as sustainable development, especially from the point of view of research of beliefs and attitudes on climate change, is the current area of research by only a small number of scientists around the world, even though an expert group gathered at the Intergovernmental Panel on Climate Change in the middle of the second decade of the 20th century has confirmed "with almost complete assurance that human activities are the dominant cause of global warming, leading to multiple manifestations of climate change". and thus climate change is only the subject of academic research. Taking into account all other environmental problems, climate change has become the biggest challenge and threat to the survival of human civilization, with many consequences and a very wide influence on virtually every aspect of human life, and undoubtedly on tourism as an activity. Between tourism and climate change there is a two-way relationship as tourism is largely dependent on the climate and is influenced by climate change that happens in real time. On the other hand it is estimated that tourism is responsible for at least 8 of global CO2 emissions. which is why great efforts are being made at the global and national level in order to mitigate the consequences of climate change and to plan and take measures to prevent further negative consequences that might be irreversible in the future. Tourism as a whole, especially transport related to arrivals and departures of tourists to destinations, and tourism accommodation per se, significantly contribute to global warming through greenhouse gas emissions and a significant carbon footprint of tourism. Given that the consequences of climate change lead, inter alia, to the increased risk of flooding and drought, melting glaciers, rising sea levels, loss of biodiversity, various human health threats and damage to all sectors of the economy, while at the same time having an extremely high contribution to tourism and the total gross domestic product (GDP) of national economies, any impact of climate change on tourism can have very important economic and development implications, especially in Croatia where tourism is the backbone of the economy. Starting from the assumption of a two-way relationship between climate change and tourism, as well as the importance of knowing the beliefs and attitudes of managers in entire tourist accommodation industry as key persons in tourism management as decision-makers and key actors in implementation of environmental protection and implementation of development and business policies in the area of sustainable development which is inseparable from climate change impacts, the main objective of the research would be to examine and analyze the beliefs and attitudes about climate change and the interinfluence of climate change and tourist accommodation and climate changes as the determinants of tourism offer, as well as the differences between managers in different tourist accommodation facilities. From the aforementioned, it is also the subject of scientific research that deals with analyzing, elaborating, researching and consistently determining the relevant features of tourist accommodation management beliefs and attitudes between climate change and tourism influence, as well as climate changes as the determinants of tourist offer. Purpose Knowledge of managers' attitudes and beliefs is extremely important in order to anticipate, plan and direct the use of mitigation measures and the prevention of negative impacts of climate change and the tourist accommodation industry, so that all subjects directly or indirectly linked to tourism can adapt in a suitable way to the new situation and minimize as far as possible the more negative consequences of climate change. The scientific problem or the subject of this scientific research is related to three primary objects of scientific research that are linked to a logical entity: climate change, tourism and design of tourist offer in the Republic of Croatia, attitudes and beliefs of managers about the impact of climate change and tourism in Croatia, as well as on climate changes as the determinants of tourist offer. In addition to the main goal, the research has also focused on several auxiliary/specific objectives that sought to determine whether certain characteristics of accommodation such as type of accommodation, type of guests, business orientation through wellness and SPA services, i.e. sports and fitness offer, accommodation locations in the coastal or continental counties, the seasonality of the business, as well as the possession of a clearly defined environmental policy, and an analysis of the influence of certain socio-demographic characteristics of respondents on the beliefs and attitudes of managers on climate change issues and the impact of climate change and tourist accommodation. Methodology The theoretical part of the doctoral thesis was based on the available scientific and professional literature results that were collected and analyzed using the historical method. Although limited by scope, the introductory part provides an overview showing the degree of development of this problem. Historical method illustrates the historical development and interrelationship of tourism and climate change with an emphasis on recent data on causes and proportions of climate events, scenarios of changes in the future, all in the context of tourism impact. The historical method analyzes collected data on the impact of climate change on individual destinations in Europe and the world, and predictions of future changes, as well as data on the attitudes of the general population, especially the stakeholders in tourism, about the impact of climate change and tourism. By studying related research, the abstraction and concretization methods extracted from the multitude of data are those relevant to the research. By the method of analysis and synthesis, a whole is studied by studying the components and by combining some elements of the research. In this scientific study a combination of scientific methods, such as inductive and deductive methods, was used, with logical, methodological and scientific empirical approaches to specific knowledge. The transition from individual and special characteristics to general characteristics was done by using generalization and specialization methods. Determining the legality of a court or claim was made by using evidence and denial methods. The comparative method was used to compare certain properties. Statistical methods in the area of descriptive statistics and difference statistics, and selected multivariate analysis methods (conformational factor analysis) were used to describe certain properties and their comparison. The survey was focused on 1084 facilities, representing the total population of all categorized facilities by type as hotels and aparthotels, then tourist resorts and tourist apartments as well as camps, and marinas in the Republic of Croatia covered by the latest available List of categorized facilities on 7 March 2019 officially issued by the Croatian Ministry of Tourism. For the purpose of determining the beliefs and attitudes on climate change and the interinfluence of climate change and tourist accommodation, a questionnaire originally designed for this research was used. Out of the total number of questionnaires submitted, 283 questionnaires had been duly completed, representing 26.1% of respondents, including 4.60% of the members of the Management Board or the Supervisory Body, 46.65% of the Directors or Heads of the Facility or members of the Operational Management, 19% quality managers and 33.56% of middle management staff. Data processing was performed using the Microsoft Excel spreadsheet software. Kolmogorov-Smirnov's test analyzed the distribution of continuous numerical values and according to to the obtained data corresponding non-parametric tests were applied. Categorical and nominal values are shown using corresponding frequencies and shares. Continuous values are shown using medians and interquartile ranges, and the differences between them are analyzed by Kruskal-Wallis's, that is post-hoc Mann-Whitney U test, and presented in Box and Whisker's plot in which shows median values, interquartile ranges, minimum and maximum values, and extreme values which differ from the medians by more than 1.5 interquartile ranges. Confirmatory factor analysis with Varimax rotation was performed in which matrix and factor saturation were calculated for three factors (cognitive, behavioral and emotional domain) and for each factor the coefficient of the internal consistency of Cronbach alpha was satisfactory (> 0.700). Findings After the statistical analysis of the collected results it can be concluded that the main hypothesis of the survey was confirmed that managers in tourist accommodation facilities have established beliefs and attitudes about climate change and the interinfluence of climate change and tourist accommodation. When comparing the three components that are constituents of attitudes in accordance with the theory of the threefold structure of the stand, it has been shown that in the managers the most powerful and positively oriented was the behavioral component, then the cognitive and finally equally positively oriented conative component. In the case of auxiliary hypotheses from the results obtained it can be concluded that all the auxiliary hypotheses of the research were confirmed. It has been established that there are significant differences in the attitudes of managers who manage different categories of tourist accommodation facilities for all 36 statements from the basic questionnaire according to which they expressed their degree of acceptance, i.e. their beliefs and attitudes. It was demonstrated that there is a statistically significant difference in all three components of the attitude about climate change and the interinfluence of climate change and tourist accommodation are of managers that manage different categories of tourist accommodation facilities. There have been significant differences in the attitudes of managers managing tourist accommodation facilities of different categorization or different number of awarded stars in all the statements for which they expressed their position in all three components of the attitude. There are significant differences in the attitude of managers who manage tourist accommodation facilities that have ecological facilities and a SPA/wellness offer, or fitness offer, in relation to managers in tourist accommodation facilities where there is no SPA/wellness offer or fitness content offers in all the statements for which they expressed their attitude in all three components of the attitude, except in the emotional component associated with the sense of fear experienced by the respondents when contemplating climate change, irrespective of the observed characteristic of the accommodation. There have been significant differences in the attitudes of managers who manage tourist accommodation facilities that are open year-round in relation to managers in tourist accommodation facilities that are seasonal, in most of the statements they expressedtheir attitude about in all three components of the attitude. Statistically significant differences were observed in 18 of the 22 statements in the cognitive component of the attitude, in 3 of the 6 statements related to the emotional component of the attitude, and in 5 of the 8 claims related to the behavioral component of the attitude. There are significant differences in beliefs and attitudes about climate change and the interinfluence of climate change and tourist accommodation, as well as about climate changes as determinants of the creating tourist offer between managers in tourist accommodation facilities given the type and manner of guest arrival or between managers in tourist accommodation facilities which are oriented towards accommodation of individual guests in relation to managers in tourist accommodation facilities that are family-oriented or oriented towards organized groups. The differences were observed in 11 of 22 staements in the cognitive component of the attitude, in 5 of the 6 statements in the emotional component of the attitude, and in 6 of the 8 statements in the behavioral component of the attitude. There have been significant differences between the attitudes of managers who manage tourist accommodation facilities who have and those who do not have a clearly defined environmental and quality policy or environmental protection policy contained in any of the valid quality certificates in all the staements they have expressed their attitude about, in all three components of the attitude, except in the emotional component associated with the sense of fear experienced by the respondents when contemplating climate change. There are significant differences in attitudes between managers in tourist accommodation facilities located in coastal or continental counties, in all three components all the statements except in the statement which claims that the national government should set national targets for increasing the use of renewable energy, such as wind energy or solar energy. There are significant differences between attitudes about climate change and the interinfluence of climate change and tourist accommodation as well as about climate changes as the determinants of creating tourism offer among managers whose sphere of responsibility is quality policy in relation to managers who are focused on strategic management or in relation to managers that are part of the ownership structure, as there are also significant differences in the beliefs and attitudes between managers at the middle management level compared to managers in top management positions. There have been significant differences in the beliefs and attitudes about climate change and the interinfluence of climate change and tourist accommodation, as well as about climate changes as the determinants of tourism offer, depending on certain sociodemographic characteristics of respondents, especially their gender, level of education, length of service in the tourism sector, membership in ecological NGOs or activism in ecological actions and initiatives. Consequently, the beliefs and attitudes of managers in the tourist industry are the function of various characteristics of the accommodation facility, where stronger proecological attitudes and higher levels of ecological awareness about climate change and the interinfluence of climate change and tourist accommodation, as well as climate changes as the determinants of tourism offer are shown by managers working in: in categorized tourist accommodation facilities of higher category (higher number of stars); categorized tourist accommodation facilities located in coastal counties; categorized tourist accommodation facilities that work all year round; categorized tourist accommodation facilities that have a strong orientation towards the SPA/wellness offer and amenities; categorized tourist accommodation facilities that have a clearly defined written quality policy and environmental protection and categorized tourist accommodation facilities aimed at organized groups and family guests who come for holiday. Also, stronger proecological attitudes and higher levels of ecological awareness of climate change and the interinfluence of climate change and tourist accommodation, as well as of climate changes as the determinants of creating tourist offer are shown by managers working in categorized tourist accommodation facilities in top management positions, by managers who have completed tertiary level of education, who are members of ecological NGOs and consider themselves activists, who are of female gender and those who have more years of work experience. Originality of the research The results of this paper provide a series of insights that may be relevant for the development of sustainable practices in the tourism sector and in particular hotel industry in general, as they contribute to understanding of the attitudes of key decision-makers and can provide the basis for predicting their behavior in relation to the application of environmental protection measures against the negative impact of tourism which is unambiguous.

Using data from the Ecuadorian private banking system for the period 2000-2017, this paper analyses macroeconomic and bank specific variables as determinants of credit risk, evaluated through a panel data with random effects. The findings highlight that macroeconomic and financial conditions of the country can explain credit banks quality in Ecuador. In particular, the factors that influence the credit risk in private banking system are the unemployment, government variables, the growth rate of loans, provisions, profitability and size. Keywords: Credit risk, banking system, macroeconomic factors, institutional factors. URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/842 DOI:http://dx.doi.org/10.31164/bcoyu.23.2019.842 References: Ahmad, N., & Ariff, M. (2007). Multi-country study of bank. The International Journal of Banking and Finance, 135-152. Alfaro, R., Calvo, D., & Oda, D. (2008). Riesgo de Crédito de la Banca. 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Waemustafa, W., & Sukri, S. (2015). Bank Specific and Macroeconomics Dynamic Determinants of Credit Risk in Islamic Banks and Conventional Banks. International Journal of Economics and Financial Issues, 476-481. Obtenido de econjournals.com/index.php/ijefi/article/view/1105/pdf ; Utilizando datos del sistema bancario ecuatoriano del periodo 2000-2018, se analizan variables macroeconómicas y efectos propios de las instituciones bancarias como factores determinantes del riesgo de crédito, evaluado a través de un enfoque de datos de panel estático. Los resultados indican que las condiciones macroeconómicas y financieras del país son un medio para explicar la probabilidad de default de los préstamos otorgados por los bancos. En particular, los factores que influyen en el riesgo de crédito del sistema privado bancario ecuatoriano son la tasa del crecimiento del PIB, variables gubernamentales, tasa de crecimiento de los créditos, las provisiones y la rentabilidad. Palabras clave: Riesgo de crédito, sistema bancario, factores macroeconómicos, factores institucionales. URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/842 DOI:http://dx.doi.org/10.31164/bcoyu.23.2019.842 Referencias: Ahmad, N., & Ariff, M. (2007). Multi-country study of bank. The International Journal of Banking and Finance, 135-152. Alfaro, R., Calvo, D., & Oda, D. (2008). Riesgo de Crédito de la Banca. Banco Central de Chile Documentos de Trabajo, 1-29. Asobanca. (2019). Informe técnico: Banco Vs Cooperativas. Quito: Asobanca. Obtenido de www.asobanca.org.ec Banco mundial. (Julio de 2018). Banco de datos Indicadores mundiales de buen gobierno. Obtenido de https://databank.bancomundial.org/Governance-Indicators/id/2abb48da Berger, A., & DeYoung, R. (1997). Problem loans and cost efficiency in commercial banks. Journal of Banking and Finance, 21, 849-870. 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Análisis de los determinantes del riesgo de crédito en presencia de carteras de bajo incumplimiento. Una nueva propuesta de aplicación. Revista Europea de Dirección y Economía de la Empresa, 71-92. Fondo Monetario Internacional. (2016). La solidez del sistema financiero. Washington: Departamento de Comunicaciones FMI. García-Marco, T., & Robles-Fernández, M. (2007). Risk-taking behaviour and ownership in the banking industry: The Spanish evidence. García-Marco, T., & Robles-Fernández, M. D. (2008). Risk-taking behaviour and ownership in the banking industry: The Spanish evidence. Journal of Economics and Business, 60(4), 332–354. doi:10.1016/j.jeconbus.2007.04.008(60), 332-354. doi:10.1016/J.JECONBUS.2007.04.008 Hoang, T. T., Vo, K. T., & Ha, N. T. (2019). Analysis of the Factors Affecting Credit Risk of Commercial Banks in Vietnam. Springer Nature Switzerland, 522-532. Obtenido de link.springer.com/10.1007/978-3-030-04200-4_38 Jara, M., Arias, J., & Rodríguez, A. (2011). Diversificación y determinantes del desempeño bancario: una comparación internacional. Estudios de Administración, 1-48. Jeanneau, S. (2007). Banking systems: characteristics and structural changes . Bank for International Settlements, 1-65. Kaufmann, D., Kraay, A., & Mastruzzi, M. (2010). The Worldwide Governance Indicators: Methodology and Analytical Issues. World Bank Policy Research Working Paper No. 5430, 31. Obtenido de http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1682130 King, R., & Levine, R. (1993). Finance and growth: Schumpeter might be right. The Quarterly Journal of Economics, 108(3), 717-737. Labra, R., & Torrecillas, C. (2014). Guía CERO para datos de panel. Un enfoque práctico. UAM-Accenture Working Papers, 1-61. Obtenido de www.catedrauamaccenture.com/documents/Working%20papers/WP2014_16_Guia%20CERO%20para%20datos%20de%20panel_Un%20enfoque%20practico.pdf Louhichi, A., & Boujelbene, Y. (Septiembre de 2016). Credit risk, managerial behaviour and macroeconomic equilibrium within dual banking systems: Interest-free vs. interest-based banking industries. Research in International Business and Finance, Volume 38(38), 104-121. Louhichi, A., & Boujelbene, Y. (September de 2016). Credit risk, managerial behaviour and macroeconomic equilibrium within dual banking systems: Interest-free vs. interest-based banking industries. Research in International Business and Finance, Volume 38(38), 104-121. Louzis, D., Vouldis, A., & Metaxas, V. (2012). Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios. Journal of Banking & Finance, 1012-1027. doi:10.1016/j.jbankfin.2011.10.012 Mayorga, M., & Muñoz, E. (Septiembre de 2000). Documento de trabajo del Banco Central de Costa Ric. 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Obtenido de http://rfd.org.ec/docs/estadisticas/capcolo.pdf Reinhart, C., & Rogoff, K. (2010). From finantial to crash to debt crisis. National Bureau of economic research, 1-46. Sagner, A. (2012). El influjo de cartera vencida como medida de riesgo de crédito: Análisis y aplicación al caso de Chile. Revista de Análisis Económico, 27-54. Salas, V., & Saurima, J. (2002). Credit risk in two institutional regimes: Spanish commercial and savings banks. Journal of Finantial Services Research, III(22), 203-224. Sánchez, C., Mogro, S., & Cruz, J. (2017). Estructura de mercado del sistema bancario ecuatoriano: concentración y poder de mercado. Revista Cumbres, 09-16. Subgerencia de Programación y Regulación Dirección Nacional de Riesgo Sistémico. (Mayo de 2017). Monitoreo de los principales indicadores monetarios y financieros de la economía ecuatoriana. Obtenido de Banco Central del Ecuador: contenido.bce.fin.ec/documentos/PublicacionesNotas/Datos.xlsx Superintendencia de Bancos . (Abril de 2018). Superintendencia de Bancos Portal Estadístico. Obtenido de http://estadisticas.superbancos.gob.ec/portalestadistico/portalestudios/?page_id=415 Superintendencia de Bancos. (4 de Octubre de 2017). Estadísticas.superbancos. Obtenido de http://estadisticas.superbancos.gob.ec/portalestadistico/portalestudios/wp-content/uploads/sites/4/downloads/2019/01/Memoria_2017.pdf The World Bank Group. (28 de Agosto de 2018). Global Finantial Development. Obtenido de http://databank.worldbank.org/data/reports.aspx?source=global-financial-development# Titelman, D. (2003). La banca de desarrollo y el financiamiento productivo. Serie Financiamiento del Desarrollo, 1- 35. Uquillas, A., & Gozáles, C. (2017). Determinantes macro y microeconómicos para pruebas de tensión de riesgo de crédiro: un estudio comparativo entre Ecuador y Colombia basado en la tasa de morosidad. Ensayos sobre Política Económica, 35, 245-259. Urbina, M. (Julio de 2017). Tesis Uchile. Obtenido de http://repositorio.uchile.cl/bitstream/handle/2250/149796/Urbina%20Poveda%20Myriam.pdf?sequence=1&isAllowed=y Vallcorba, M., & Delgado, J. (2007). Determinantes de la morosidad bancaria en una economía dolarizada. El caso uruguayo. Documentos de trabajo. Banco de España, 1-45. Vera, C., & Titelman, D. (2013). El sistema financiero en América Latina y el Caribe. Financiamiento para el Desarrollo, 1-40. Obtenido de https://repositorio.cepal.org/bitstream/handle/11362/35880/1/LCL3746_es.pdf Vuslat, U. (2016). A dynamic approach to analysing the effect of the global crisis on nonperforming loans: evidence from the Turkish banking sector. Applied Economics Letters, 186-192. Waemustafa, W., & Sukri, S. (2015). Bank Specific and Macroeconomics Dynamic Determinants of Credit Risk in Islamic Banks and Conventional Banks. International Journal of Economics and Financial Issues, 476-481. Obtenido de econjournals.com/index.php/ijefi/article/view/1105/pdf

ÖZET: Hayvancılık, Çad'ın gelişmekte olan bir ülke olarak önemli bir ekonomik bileşenidir. Petrol sektöründen sonra genel olarak ülkenin GSYİH'sini paylaşmaktadır. Önemine rağmen, bu sektör bir takım kısıtlamalarla karşı karşıya. Bu kısıtlamaları araştırmak için, bu çalışma hayvancılık politikasını etkileyen faktörler araştırıldı. Çad'daki hayvancılık sektöründeki iyileşmenin, Hükümet tarafından halihazırda ele alınan politika kısıtlamalarından etkilendiği varsayılmaktadır. Bu çalışmanın belirli bir araştırma amacı Çad'da hayvancılık politikasının uygulamadaki zayıf yönlerini ve güçlü yönlerini analiz etmektir; hayvancılık politikası uygulamasını incelemenin yanı sıra. Bu araştırmada kullanılan yöntem hem niteliksel hem de nicelikseldir ve birincil ve ikincil olmak üzere iki veri kaynağına dayanır. Hayvancılık politikasının uygulanmasına ilişkin temel veriler, hayvancılık politikasının uygulanmasını etkileyen parametreleri belirlemek için hayvancılık ve paydaşlık bakanlığında çalışan kamu görevlilerine yönelik anketler kullanılarak bir anket kullanılarak toplanmıştır. Anket sonuçları, hem nicel hem de nitel analiz yöntemleri kullanılarak analiz edilmiştir. Çalışma, nicel betimsel analizin sonucuna dayandı. İstatistikler, Sosyal Bilimler için İstatistik Paketi (SPSS) programı ile yürütülen analiz sonrası demografik özelliklerin ve çalışma faktörlerinin bir özetini ve açıklamasını verir. Açık uçlu soruların sonucu nitel analizde tartışılmış ve cevaplayıcılardan her birinin en önemli üçünü seçmelerini istemek için ek sorular eklenmiştir. nitel analiz. Analizlerin sonuçları, araştırmanın nitel kısmından gelen yanıtlar, ilgili çalışmaların sonuçları ve araştırma bulgularına genel bir bakış açısı sağlamak için Çad Hayvancılık Dairesi'nden gelen hayvancılık istatistik verileriyle daha da doğrulanmıştır. Ortalama ve frekans dağılımı gibi tanımlayıcı istatistikler de kullanılmıştır. Bu araştırmanın ana bulguları, hayvancılık geliştirme politikasının dört faktörden etkilendiğini göstermiştir: hayvancılık verimlilik sistemleri; ekonomik çevre; kamu yönetimi ve yönetişim; ve insan kaynakları geliştirme politikasının yönetimi. Çalışmanın sonuçları, hayvancılık üretim sistemindeki faktörler arasında, hayvancılık politikasına etkileri bakımından, geniş üreme sistemleri bulunduğunu; hayvan sağlığı sorunları; ve veteriner eczanesi. Ekonomik ortamda, faktörler mezbaha modernizasyonunun eksikliğidir; hayvan pazarı sistemlerinin modernizasyonunun eksikliği; hayvan ticareti pazarlama sistemlerinin eksikliği; ve önceliklendirme hayvancılık bütçesi eksikliği. Kamu yönetiminde ve yönetişimde tanımlanan faktörler, önceliklendirme yapan hayvancılık politikasının eksikliğidir; uygunsuz proje yönetimi; stratejik yönetim kapasitesi eksikliği; ve kapasite geliştirme yönetiminin eksikliği. İnsan kaynaklarının geliştirilmesi ve politikasının yönetiminde, etkileyici faktörler, esas sistem ilkelerinin uygulanmasının eksikliğidir; yöneticilerin değerlendirilmemesi; ve eğitim ve uzatma eksikliği. Öneriler, proje yönetimini geliştirmek için politika oluşturma ve uygulamada yer alan kurumlar arasındaki işbirliğini güçlendirmek amacıyla dört faktör etrafında sunulmuştur; Hayvancılık politikasını, ekonomik perspektifi içeren kapsamlı bir yaklaşım gerektiren karmaşık bir sorun olarak ele almak; Gelişen bir sistem olarak hayvancılık politikası vizyonunu modernize etmek. Bu tavsiyeler, hayvancılık politikasının daha fazla uygulanmasını ilgilendirmekte ve merkezi hükümetin ülke genelinde izlenmesi mümkün olan hayvancılık politikasındaki stratejisine atıfta bulunmaktadır. Ancak, bu önerilerin hepsi çok önemlidir, ancak bazıları kısa, orta ve uzun vadede yapılmalıdır. İÇİNDEKİLER Sayfa numarası. TABLO LİSTESİ X ŞEKİL LİSTESİ XI KISALTMA LİSTESİ XII 1. ÇALIŞMA ARKA PLANI 1 1.1 Giriş 1 1.2 Araştırma Sorunu Beyanı 4 1.3 Çalışmanın Amacı 6 1.4 Araştırma Amaçı 7 1.5 Araştırma Soruları 7 1.6 Araştırma Hipotezi 8 1.7 Araştırma Tasarımı ve Metodolojisi 8 1.8 Çalışmanın Önemi 9 1.9 Tez Bölümlerinin Anahatları 9 2. LITERATÜR TARAMASI, POLİTİKA UYGULAMASI VE KAVRAMSAL ÇERÇEVE 11 2.1 Giriş 11 2.2 Politika Tanımları 12 2.3 POLİTİKA UYGULAMASI 14 2.3.1 Açıklayıcı Modeller 16 2.3.2 Açıklayıcı Modellerin Uygulanması 16 2.3.3 Reçeteli Modeller 17 2.3.3.1 Reçete Modellerinin Uygulanması 18 2.3.4 Rasyonel Yaklaşım 22 2.3.5 Politik yaklaşım 24 2.3.6 Uygulama teorisi: Sistem Modeli 25 2.3.7 AŞAĞIDAN YUKARIYA VE YUKARIDAN AŞAĞIYA YAKLAŞIMLAR 27 2.3.7.1 Yukarıdan Aşağıya Yaklaşım 28 2.3.7.2 Aşağıdan Yukarıya Yaklaşım 28 2.3.7.3 Aşağıdan Yukarıya ve Yukarıdan Aşağıya Yaklaşımların Sentezi 29 2.3.8 BAŞARILI VE BAŞARISIZ UYGULAMA NEDİR? 34 2.4 KAVRAMSAL ÇERÇEVE: HAYVANCILIK UYGULAMASININ POLİTİKASI 36 2.4.1 POLİTİKA UYGULAMASINDAN ETKİLEYEN FAKTÖRLER 36 2.5 HAYVANCILIK POLİTİKASININ UYGULAMASINI ETKİLEYEN FAKTÖRLER 42 2.5.1 Hayvancılık Verimlilik Sistemleri 42 2.5.1.1 Geniş Kapsamlı Islah Sistemi 42 2.5.1.2 Hayvan Sağlığı Sorunları 43 2.5.1.3 Veteriner Eczacılığı 43 2.5.2 Ekonomik Çevre 44 2.5.2.1 Hayvancılık Pazarlama Sistemleri 44 2.5.2.2 Hayvancılık Pazar Sistemleri 44 2.5.2.3 Olumlu Tedbir Eksikliği 45 2.5.3 Kamu Yönetimi ve Yönetişim 45 2.5.3.1 Politika Yönetimi 45 2.5.3.2 Kamu Yönetimi 47 2.5.4 İnsan Kaynakları Geliştirme Yönetimi 48 2.5.4.1 Eğitim ve yazışmalı 49 2.5.4.2 Araştırma Hizmetleri 49 2.5.5 Hayvancılık Gelişme Planlarının Uygulanması 50 2.5.6 Stratejik Planlama için Devlet Koordinasyonu 52 2.5.7 Uygulayıcıların Politikaya Yönelik Tutumları 54 2.5.8 Hayvancılık Planlama ve Bilgi Hizmetleri Livestock 56 2.5.8.1 Hayvancılık Teknolojisinin Sağlanması 57 2.6 KAVRAMSAL ÇERÇEVE 57 2.6.1 KAVRAMSAL ÇERÇEVE ELEMANLARI 58 2.6.1.1 Politika İçeriği 58 2.6.1.2 Uygulama İçeriği 59 2.6.1.3 Uygulayıcıların Politikaya Taahhüdü 60 2.6.1.4 Politika Uygulama Kapasitesi 61 2.6.1.5 Uygulama İçin Müşterilere ve Koalisyonlara Destek 62 2.6.2 Kavramsal Çerçeve 65 2.7 ÖZET VE SONUÇ 66 3. ÇAD'IN SOSYO EKONOMİK ORTAMINA GENEL BAKIŞ VE LIVESTOCK POLİTİKA SİSTEMİ 68 3.1 Giriş 68 3.2 Ülke Profili 68 3.2.1 Kolonizasyon ve Bağımsız 69 3.2.2 Yönetim Seviyesi 70 3.2.3 Devlet ve Ssiyasi Durum 71 3.2.4 Doğal Kısıtlamalar 71 3.3.1 Sosyo-demografik ve Ekonomik Özellikle 72 3.3.2 Sosyoekonomik Kısıtlamalara Genel Bakış 73 3.3.3 Siyasi Kısıtlamalar 77 3.3.4 Çad'da Hayvancılık Sektörü Arka Planı 79 3.5 PASTORAL KALKINMA BAKANLIĞI ORGANİZASYONU ÇAD VE HAYVAN ÜRETİMİ 81 3.5.1 Hayvancılıkta Kurumsal Politika Çerçevesi 82 3.5.2. Hayvancılık Kurumsal Bağlantıları ve Ortaklığı 83 3.5.3 Hayvancılık Kuruluş Kuruluşları 83 3.5.4 Özel Sektör Kuruluşları 84 3.5.5 Sivil Toplum Kuruluşları 85 3.6 ENDÜSTRİYELLEŞME VE ÜRÜNÜN SINIRLARI İŞLEME 85 3.6.1 Mezbahaneler ve Kesim Alanları 86 3.6.2 İşlenmiş Ürün Faaliyetleri 86 3.6.3 Süt İşleme Üniteleri 88 3.6.4 Dönüşüm Birimleri 88 3.6.5 İşlenmiş Ürün Çeşitleri 88 3.7 ÖZET VE SONUÇ 89 4. METODOLOJİ METHODOLOGY 90 4.1 Giriş 90 4.2 Çalışmanın amacı 90 4.3 ARAŞTIRMA TASARIMI VE ANALİTİK MODELİ 91 4.3.1 Araştırma Tasarımı ve Metodoloji 91 4.4 Nüfus 94 4.5 Örnek 94 4.6 Anket Aracı 95 4.7 Veri Toplama 96 4.7.1 Pilot Testi 96 4.7.2 Gerçek Anket/Veri Toplama 97 4.8 Analiz 97 4.9 ÖZET VE SONUÇ 98 5. ÇALIŞMA VERİLERİNİN TOPLANMASI ANALİZİ 99 5.1 Giriş 99 5.2 Numunenin Demografik Profili 99 5.3 Çalışma Faktörleri 100 5.3.1 Hayvancılık Verimlilik Sistemi Faktörleri 101 5.3.2 Ekonomik Çevre Faktörleri 102 5.3.3 Kamu Yönetimi ve Yönetişim 103 5.3.4 İnsan Kaynakları Geliştirme ve Politika Yönetimi 104 5.3.5 En Önemli Güçlü Noktalar ve Zayıf Noktalar 106 5.3.5.1 Hayvancılık Gelişme Planlarının Uygulanmasının Güçlü ve Zayıf Noktaları 106 5.3.5.2 Hayvancılık Stratejik Planlaması için Devlet Koordinasyonunda Güçlü Noktalar ve Zayıf Noktalar 107 5.3.5.3 Uygulayıcıların Hayvancılık Politikasına Karşı Tutumlarında Güçlü Noktalar ve Zayıf Noktalar 108 5.4 ÖZET VE SONUÇ 109 6. BULGULARIN TARTIŞMASI, ÇALIŞMA ÖZETİ, SONUÇ VE ÖNERİLER 110 6.1 Giriş 110 6.2 Bulguların Özeti 110 6.2.1 Hayvancılık Verimlilik Sistemi Faktörü 110 6.2.2 Ekonomik Çevre Faktörü 111 6.2.3 Kamu Yönetimi ve Yönetişim Faktörü 111 6.2.4 İnsan Kaynakları Geliştirme ve Politika Faktörü Yönetimi 111 6.2.5 En Önemli Güçlü Noktalar ve Zayıf Noktalar 112 6.3 Bulguların Tartışılması 114 6.3.1 Hayvancılık verimlilik sistemi faktörleri ile ilişkileri ve geliştirilmiş uygulama hizmetlerinin üç bileşeni 114 6.3.2 Ekonomik çevre faktörleri ile geliştirilmiş uygulama hizmetlerinin üç bileşeni arasındaki ilişki 115 6.3.3 Kamu yönetimi ve yönetişim ve gelişmiş uygulama hizmetlerinin üç bileşeni arasındaki ilişki 118 6.3.4 İnsan kaynakları geliştirme politikasının yönetimi ile iyileştirilmiş uygulama hizmetlerinin üç bileşeni arasındaki ilişki 120 6.3.5 Araştırma Sorusuna Cevap 122 6.4 Öğütleme 143 6.5 Sonuç 161 Kaynakça 162 Ekler 173 Anket 190 --- ABSTRACT: Livestock is an important economic component of Chad as a developing country. It shares in overall country's GDP after the oil sector. In spite of its importance, this sector is facing a number of constraints. In order to explore those constraints, this study was investigated the factors that impact the livestock policy. It is hypothesized that the improvement of the livestock sector in Chad is affected by the policy constraints, already being addressed by the Government. A specified research objective of this study is to analyse the weaknesses and the strengths of livestock policy implementation in Chad; as well as to examine livestock policy implementation. The method used in this research both qualitative and quantitative and is based on two sources of data, primary and secondary. The primary data on the implementation of livestock policy were collected by using a survey through the questionnaires addressed to the public officers working at the Ministry of livestock and stakeholders to identify the parameters influencing the implementation of livestock policy. The survey results were analysed by using both quantitative and qualitative methods of analyses. The study relied on the result of the quantitative descriptive analysis. The statistics give a summary and description of the demographic aspects and the study factors after analysis run with the Statistical Package for Social Sciences (SPSS) programme. The result of open-ended questions was discussed in qualitative analysis and additional questions were added to ask the respondents to select the most significant top three in each part of the three statement-questions each has five strong points and five weak points also were discussed in qualitative analysis. The results of the analyses were further substantiated by the responses from the qualitative part of the survey, by the results of related studies, and by livestock statistical data from the Department of the livestock of Chad to provide a general perspective on the research findings. Descriptive statistics such as mean and frequency distribution were also utilized. The main findings of this research showed that livestock development policy is influenced by four factors: livestock productivity systems; economic environment; public administration and Governance; and management of human resources development policy. The results of the study revealed that among the livestock production system factors in terms of their impact on livestock policy, there are extensive breeding systems; animal health issues; and veterinary pharmacy. In the economic environment, factors are lack of modernization of slaughterhouse; lack of modernization of livestock market systems; lack of livestock trade marketing systems; and lack of livestock budget prioritizing. In public administration and governance identified factors are lack of livestock policy prioritizing; inappropriate project management; lack of strategic management capacity; and lack of administration of the capacity building. And in management of human resources development and policy, the influencing factors are lack of application of the merit system principles; lack of evaluation of administrators; and lack of training and extension. The recommendations are presented around four factors, to improve project management strengthen the collaboration among the agencies involved in policy making and implementation; to address livestock policy as a complex problem which needs a comprehensive approach embracing economic perspective; to modernize vision of livestock policy as an evolving system. These recommendations concern the further implementation of livestock policy and refer to the strategy of the central government in livestock policy that could be pursued across the country. However, all of these recommendations are so important but some of them to be done in short, medium and long term. TABLE OF CONTENTS Page No. LIST OF TABLES X LIST OF FIGURES XI LIST OF ABBREVIATION XII 1. STUDY BACKGROUND 1 1.1 Introduction 1 1.2 Statement of Research Problem 4 1.3 Purpose of the Study 6 1.4 Research Objective 7 1.5 Research Questions 7 1.6 Research Hypothesis 8 1.7 Research Design and Methodology 8 1.8 Significance of the Study 9 1.9 Outline of Thesis Chapters 9 2. LITERATURE REVIEW, POLICY IMPLEMENTATION AND CONCEPTUAL FRAMEWORK 11 2.1 Introduction 11 2.2 Policy Definitions 12 2.3 POLICY IMPLEMENTATION 14 2.3.1 Descriptive Models 16 2.3.2 Implication of Descriptive Models 16 2.3.3 Prescriptive Models 17 2.3.3.1 Implication of Prescriptive Models 18 2.3.4 Rational Approach 22 2.3.5 Political approach 24 2.3.6 Implementation theory: System Model 25 2.3.7 TOP-DOWN AND BOTTOM-UP APPROACHES 27 2.3.7.1 Top Down Approach 28 2.3.7.2 Bottom Up Approach 28 2.3.7.3 Synthesis of Bottom-up and Top-down Approaches 29 2.3.8 WHAT IS SUCCESSFUL AND FAILED IMPLEMENTATION? 34 2.4 CONCEPTUAL FRAMEWORK: POLICY IMPLEMENTATION OF LIVESTOCK POLICY 36 2.4.1 FACTORS THAT AFFECT POLICY IMPLEMENTATION 36 2.5 FACTORS THAT AFFECT THE IMPLEMENTATION OF LIVESTOCK POLICY 42 2.5.1 Livestock Productivity Systems 42 2.5.1.1 Extensive Breedıng System 42 2.5.1.2 Animal Health Issues 43 2.5.1.3 Veterinary Pharmacy 43 2.5.2 Economic Environment 44 2.5.2.1 Livestock Marketing Systems 44 2.5.2.2 Livestock Market Systems 44 2.5.2.3 Lack of Positive Measures 45 2.5.3 Public Administration and Governance 45 2.5.3.1 Policy Administration 45 2.5.3.2 Public Governance 47 2.5.4 Management of Human Resources Development 48 2.5.4.1 Training and Extension 49 2.5.4.2 Research Services 49 2.5.5 Implementation of Livestock Development Plans 50 2.5.6 Government Coordination for Strategic Planning 52 2.5.7 Attitudes of Implementers Towards the Policy 54 2.5.8 Livestock Planning and Information Services 56 2.5.8.1 Provision of Livestock Technology 57 2.6 CONCEPTUAL FRAMEWORK 57 2.6.1 ELEMENTS OF CONCEPTUAL FRAMEWORK 58 2.6.1.1 Policy Content 58 2.6.1.2 Context of Implementation 59 2.6.1.3 Commitment of Implementers to the Policy 60 2.6.1.4 Capacity to Implement Policy 61 2.6.1.5 Support of Clients and Coalitions for Implementation 62 2.6.2 Conceptual Framework 65 2.7 SUMMARY AND CONCLUSION 66 3. OVERVIEW OF SOCIOECONOMIC ENVIRONMENT OF CHAD AND LIVESTOCK POLICY SYSTEM 68 3.1 Introduction 68 3.2 Country Profile 68 3.2.1 Colonization and Independent 69 3.2.2 Administration level 70 3.2.3 Government and political situation 71 3.2.4 Natural Constraints 71 3.3.1 Socio-demographic and Economic Characteristics 72 3.3.2 Overview of Socioeconomic Constraints 73 3.3.3 Political Constraints 77 3.3.4 Livestock Sector Background in Chad 79 3.5 ORGANISATION OF MINISTRY OF PASTORAL DEVELOPMENT AND ANIMAL PRODUCTION OF CHAD 81 3.5.1 Institutional Policy Framework of Livestock 82 3.5.2. Livestock Institutional Linkages and Partnership 83 3.5.3 Livestock Associative Institutions 83 3.5.4 Private Sector Institutions 84 3.5.5 Non-Governmental Organisations 85 3.6 CONSTRAINTS OF INDUSTRIALISATION AND PRODUCT PROCESSING 85 3.6.1 Slaughterhouses and Slaughter Areas 86 3.6.2 Processed Product Activities 86 3.6.3 Milk Processing Units 88 3.6.4 Transformation Units 88 3.6.5 Processed Product Varieties 88 3.7 SUMMARY AND CONCLUSION 89 4. METHODOLOGY 90 4.1 Introduction 90 4.2 Purpose of the study 90 4.3 RESEARCH DESIGN AND ANALYTICAL MODEL 91 4.3.1 Research Design and Methodology 91 4.4 Population 94 4.5 Sample 94 4.6 Survey Instrument 95 4.7 Data Collection 96 4.7.1 Pilot Test 96 4.7.2 Actual Survey/Data Collection 97 4.8 Analysis 97 4.9 SUMMARY AND CONCLUSION 98 5. ANALYSIS OF THE DATA COLLECTION OF THE STUDY 99 5.1 Introduction 99 5.2 The Demographic Profile of Sample 99 5.3 Study Factors 100 5.3.1 Livestock Productivity System Factors 101 5.3.2 Economic Environment Factors 102 5.3.3 Public Administration and Governance 103 5.3.4 Management of Human Resources Development and Policy 104 5.3.5 The Most Significant Strong Points and Weak Points 106 5.3.5.1 Strong and weak points of Implementation of Livestock Development Plans 106 5.3.5.2 Strong Points and Weak point in Government Coordination for Livestock Strategic Planning 107 5.3.5.3 Strong Points and Weak point in Attitudes of implementers toward the Livestock policy 108 5.4 SUMMARY AND CONCLUSION 109 6. DISCUSSION OF THE FINDINGS, SUMMARY OF THE STUDY, CONCLUSIONS AND RECOMMENDATIONS 110 6.1 Introduction 110 6.2 Summary of Findings 110 6.2.1 Livestock Productivity System Factor 110 6.2.2 Economic Environment Factor 111 6.2.3 Public Administration and Governance Factor 111 6.2.4 Management of Human Resources Development and Policy Factor 111 6.2.5 The Most Significant Strong Points and Weak Points 112 6.3 Discussion of Findings 114 6.3.1 Relationship between livestock productivity system factors and the three components of improved implementation services 114 6.3.2 Relationship between economic environment factors and the three components of improved implementation services 115 6.3.3 Relationship between public administration and governance and the three components of improved implementation services 118 6.3.4 Relationship between management of human resources development policy and the three components of improved implementation services 120 6.3.5 Answer to Research Question 122 6.4 Recommendation 143 6.5 Conclusion 161 Bibliography 162 Appendices 173 Questionnaires 190

This thesis is a compendium of scientific works and engineering specifications that have been contributed to a large community of stakeholders to be copied, adapted, mixed, built upon and exploited in any way possible to achieve a common goal: Integrating Natural Language Processing (NLP) and Language Resources Using Linked Data The explosion of information technology in the last two decades has led to a substantial growth in quantity, diversity and complexity of web-accessible linguistic data. These resources become even more useful when linked with each other and the last few years have seen the emergence of numerous approaches in various disciplines concerned with linguistic resources and NLP tools. It is the challenge of our time to store, interlink and exploit this wealth of data accumulated in more than half a century of computational linguistics, of empirical, corpus-based study of language, and of computational lexicography in all its heterogeneity. The vision of the Giant Global Graph (GGG) was conceived by Tim Berners-Lee aiming at connecting all data on the Web and allowing to discover new relations between this openly-accessible data. This vision has been pursued by the Linked Open Data (LOD) community, where the cloud of published datasets comprises 295 data repositories and more than 30 billion RDF triples (as of September 2011). RDF is based on globally unique and accessible URIs and it was specifically designed to establish links between such URIs (or resources). This is captured in the Linked Data paradigm that postulates four rules: (1) Referred entities should be designated by URIs, (2) these URIs should be resolvable over HTTP, (3) data should be represented by means of standards such as RDF, (4) and a resource should include links to other resources. Although it is difficult to precisely identify the reasons for the success of the LOD effort, advocates generally argue that open licenses as well as open access are key enablers for the growth of such a network as they provide a strong incentive for collaboration and contribution by third parties. In his keynote at BNCOD 2011, Chris Bizer argued that with RDF the overall data integration effort can be "split between data publishers, third parties, and the data consumer", a claim that can be substantiated by observing the evolution of many large data sets constituting the LOD cloud. As written in the acknowledgement section, parts of this thesis has received numerous feedback from other scientists, practitioners and industry in many different ways. The main contributions of this thesis are summarized here: Part I – Introduction and Background. During his keynote at the Language Resource and Evaluation Conference in 2012, Sören Auer stressed the decentralized, collaborative, interlinked and interoperable nature of the Web of Data. The keynote provides strong evidence that Semantic Web technologies such as Linked Data are on its way to become main stream for the representation of language resources. The jointly written companion publication for the keynote was later extended as a book chapter in The People's Web Meets NLP and serves as the basis for "Introduction" and "Background", outlining some stages of the Linked Data publication and refinement chain. Both chapters stress the importance of open licenses and open access as an enabler for collaboration, the ability to interlink data on the Web as a key feature of RDF as well as provide a discussion about scalability issues and decentralization. Furthermore, we elaborate on how conceptual interoperability can be achieved by (1) re-using vocabularies, (2) agile ontology development, (3) meetings to refine and adapt ontologies and (4) tool support to enrich ontologies and match schemata. Part II - Language Resources as Linked Data. "Linked Data in Linguistics" and "NLP & DBpedia, an Upward Knowledge Acquisition Spiral" summarize the results of the Linked Data in Linguistics (LDL) Workshop in 2012 and the NLP & DBpedia Workshop in 2013 and give a preview of the MLOD special issue. In total, five proceedings – three published at CEUR (OKCon 2011, WoLE 2012, NLP & DBpedia 2013), one Springer book (Linked Data in Linguistics, LDL 2012) and one journal special issue (Multilingual Linked Open Data, MLOD to appear) – have been (co-)edited to create incentives for scientists to convert and publish Linked Data and thus to contribute open and/or linguistic data to the LOD cloud. Based on the disseminated call for papers, 152 authors contributed one or more accepted submissions to our venues and 120 reviewers were involved in peer-reviewing. "DBpedia as a Multilingual Language Resource" and "Leveraging the Crowdsourcing of Lexical Resources for Bootstrapping a Linguistic Linked Data Cloud" contain this thesis' contribution to the DBpedia Project in order to further increase the size and inter-linkage of the LOD Cloud with lexical-semantic resources. Our contribution comprises extracted data from Wiktionary (an online, collaborative dictionary similar to Wikipedia) in more than four languages (now six) as well as language-specific versions of DBpedia, including a quality assessment of inter-language links between Wikipedia editions and internationalized content negotiation rules for Linked Data. In particular the work described in created the foundation for a DBpedia Internationalisation Committee with members from over 15 different languages with the common goal to push DBpedia as a free and open multilingual language resource. Part III - The NLP Interchange Format (NIF). "NIF 2.0 Core Specification", "NIF 2.0 Resources and Architecture" and "Evaluation and Related Work" constitute one of the main contribution of this thesis. The NLP Interchange Format (NIF) is an RDF/OWL-based format that aims to achieve interoperability between Natural Language Processing (NLP) tools, language resources and annotations. The core specification is included in and describes which URI schemes and RDF vocabularies must be used for (parts of) natural language texts and annotations in order to create an RDF/OWL-based interoperability layer with NIF built upon Unicode Code Points in Normal Form C. In , classes and properties of the NIF Core Ontology are described to formally define the relations between text, substrings and their URI schemes. contains the evaluation of NIF. In a questionnaire, we asked questions to 13 developers using NIF. UIMA, GATE and Stanbol are extensible NLP frameworks and NIF was not yet able to provide off-the-shelf NLP domain ontologies for all possible domains, but only for the plugins used in this study. After inspecting the software, the developers agreed however that NIF is adequate enough to provide a generic RDF output based on NIF using literal objects for annotations. All developers were able to map the internal data structure to NIF URIs to serialize RDF output (Adequacy). The development effort in hours (ranging between 3 and 40 hours) as well as the number of code lines (ranging between 110 and 445) suggest, that the implementation of NIF wrappers is easy and fast for an average developer. Furthermore the evaluation contains a comparison to other formats and an evaluation of the available URI schemes for web annotation. In order to collect input from the wide group of stakeholders, a total of 16 presentations were given with extensive discussions and feedback, which has lead to a constant improvement of NIF from 2010 until 2013. After the release of NIF (Version 1.0) in November 2011, a total of 32 vocabulary employments and implementations for different NLP tools and converters were reported (8 by the (co-)authors, including Wiki-link corpus, 13 by people participating in our survey and 11 more, of which we have heard). Several roll-out meetings and tutorials were held (e.g. in Leipzig and Prague in 2013) and are planned (e.g. at LREC 2014). Part IV - The NLP Interchange Format in Use. "Use Cases and Applications for NIF" and "Publication of Corpora using NIF" describe 8 concrete instances where NIF has been successfully used. One major contribution in is the usage of NIF as the recommended RDF mapping in the Internationalization Tag Set (ITS) 2.0 W3C standard and the conversion algorithms from ITS to NIF and back. One outcome of the discussions in the standardization meetings and telephone conferences for ITS 2.0 resulted in the conclusion there was no alternative RDF format or vocabulary other than NIF with the required features to fulfill the working group charter. Five further uses of NIF are described for the Ontology of Linguistic Annotations (OLiA), the RDFaCE tool, the Tiger Corpus Navigator, the OntosFeeder and visualisations of NIF using the RelFinder tool. These 8 instances provide an implemented proof-of-concept of the features of NIF. starts with describing the conversion and hosting of the huge Google Wikilinks corpus with 40 million annotations for 3 million web sites. The resulting RDF dump contains 477 million triples in a 5.6 GB compressed dump file in turtle syntax. describes how NIF can be used to publish extracted facts from news feeds in the RDFLiveNews tool as Linked Data. Part V - Conclusions. provides lessons learned for NIF, conclusions and an outlook on future work. Most of the contributions are already summarized above. One particular aspect worth mentioning is the increasing number of NIF-formated corpora for Named Entity Recognition (NER) that have come into existence after the publication of the main NIF paper Integrating NLP using Linked Data at ISWC 2013. These include the corpora converted by Steinmetz, Knuth and Sack for the NLP & DBpedia workshop and an OpenNLP-based CoNLL converter by Brümmer. Furthermore, we are aware of three LREC 2014 submissions that leverage NIF: NIF4OGGD - NLP Interchange Format for Open German Governmental Data, N^3 – A Collection of Datasets for Named Entity Recognition and Disambiguation in the NLP Interchange Format and Global Intelligent Content: Active Curation of Language Resources using Linked Data as well as an early implementation of a GATE-based NER/NEL evaluation framework by Dojchinovski and Kliegr. Further funding for the maintenance, interlinking and publication of Linguistic Linked Data as well as support and improvements of NIF is available via the expiring LOD2 EU project, as well as the CSA EU project called LIDER, which started in November 2013. Based on the evidence of successful adoption presented in this thesis, we can expect a decent to high chance of reaching critical mass of Linked Data technology as well as the NIF standard in the field of Natural Language Processing and Language Resources.:CONTENTS i introduction and background 1 1 introduction 3 1.1 Natural Language Processing . . . . . . . . . . . . . . . 3 1.2 Open licenses, open access and collaboration . . . . . . 5 1.3 Linked Data in Linguistics . . . . . . . . . . . . . . . . . 6 1.4 NLP for and by the Semantic Web – the NLP Inter- change Format (NIF) . . . . . . . . . . . . . . . . . . . . 8 1.5 Requirements for NLP Integration . . . . . . . . . . . . 10 1.6 Overview and Contributions . . . . . . . . . . . . . . . 11 2 background 15 2.1 The Working Group on Open Data in Linguistics (OWLG) 15 2.1.1 The Open Knowledge Foundation . . . . . . . . 15 2.1.2 Goals of the Open Linguistics Working Group . 16 2.1.3 Open linguistics resources, problems and chal- lenges . . . . . . . . . . . . . . . . . . . . . . . . 17 2.1.4 Recent activities and on-going developments . . 18 2.2 Technological Background . . . . . . . . . . . . . . . . . 18 2.3 RDF as a data model . . . . . . . . . . . . . . . . . . . . 21 2.4 Performance and scalability . . . . . . . . . . . . . . . . 22 2.5 Conceptual interoperability . . . . . . . . . . . . . . . . 22 ii language resources as linked data 25 3 linked data in linguistics 27 3.1 Lexical Resources . . . . . . . . . . . . . . . . . . . . . . 29 3.2 Linguistic Corpora . . . . . . . . . . . . . . . . . . . . . 30 3.3 Linguistic Knowledgebases . . . . . . . . . . . . . . . . 31 3.4 Towards a Linguistic Linked Open Data Cloud . . . . . 32 3.5 State of the Linguistic Linked Open Data Cloud in 2012 33 3.6 Querying linked resources in the LLOD . . . . . . . . . 36 3.6.1 Enriching metadata repositories with linguistic features (Glottolog → OLiA) . . . . . . . . . . . 36 3.6.2 Enriching lexical-semantic resources with lin- guistic information (DBpedia (→ POWLA) → OLiA) . . . . . . . . . . . . . . . . . . . . . . . . 38 4 DBpedia as a multilingual language resource: the case of the greek dbpedia edition. 39 4.1 Current state of the internationalization effort . . . . . 40 4.2 Language-specific design of DBpedia resource identifiers 41 4.3 Inter-DBpedia linking . . . . . . . . . . . . . . . . . . . 42 4.4 Outlook on DBpedia Internationalization . . . . . . . . 44 5 leveraging the crowdsourcing of lexical resources for bootstrapping a linguistic linked data cloud 47 5.1 Related Work . . . . . . . . . . . . . . . . . . . . . . . . 48 5.2 Problem Description . . . . . . . . . . . . . . . . . . . . 50 5.2.1 Processing Wiki Syntax . . . . . . . . . . . . . . 50 5.2.2 Wiktionary . . . . . . . . . . . . . . . . . . . . . . 52 5.2.3 Wiki-scale Data Extraction . . . . . . . . . . . . . 53 5.3 Design and Implementation . . . . . . . . . . . . . . . . 54 5.3.1 Extraction Templates . . . . . . . . . . . . . . . . 56 5.3.2 Algorithm . . . . . . . . . . . . . . . . . . . . . . 56 5.3.3 Language Mapping . . . . . . . . . . . . . . . . . 58 5.3.4 Schema Mediation by Annotation with lemon . 58 5.4 Resulting Data . . . . . . . . . . . . . . . . . . . . . . . . 58 5.5 Lessons Learned . . . . . . . . . . . . . . . . . . . . . . . 60 5.6 Discussion and Future Work . . . . . . . . . . . . . . . 60 5.6.1 Next Steps . . . . . . . . . . . . . . . . . . . . . . 61 5.6.2 Open Research Questions . . . . . . . . . . . . . 61 6 nlp & dbpedia, an upward knowledge acquisition spiral 63 6.1 Knowledge acquisition and structuring . . . . . . . . . 64 6.2 Representation of knowledge . . . . . . . . . . . . . . . 65 6.3 NLP tasks and applications . . . . . . . . . . . . . . . . 65 6.3.1 Named Entity Recognition . . . . . . . . . . . . 66 6.3.2 Relation extraction . . . . . . . . . . . . . . . . . 67 6.3.3 Question Answering over Linked Data . . . . . 67 6.4 Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 6.4.1 Gold and silver standards . . . . . . . . . . . . . 69 6.5 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 iii the nlp interchange format (nif) 73 7 nif 2.0 core specification 75 7.1 Conformance checklist . . . . . . . . . . . . . . . . . . . 75 7.2 Creation . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 7.2.1 Definition of Strings . . . . . . . . . . . . . . . . 78 7.2.2 Representation of Document Content with the nif:Context Class . . . . . . . . . . . . . . . . . . 80 7.3 Extension of NIF . . . . . . . . . . . . . . . . . . . . . . 82 7.3.1 Part of Speech Tagging with OLiA . . . . . . . . 83 7.3.2 Named Entity Recognition with ITS 2.0, DBpe- dia and NERD . . . . . . . . . . . . . . . . . . . 84 7.3.3 lemon and Wiktionary2RDF . . . . . . . . . . . 86 8 nif 2.0 resources and architecture 89 8.1 NIF Core Ontology . . . . . . . . . . . . . . . . . . . . . 89 8.1.1 Logical Modules . . . . . . . . . . . . . . . . . . 90 8.2 Workflows . . . . . . . . . . . . . . . . . . . . . . . . . . 91 8.2.1 Access via REST Services . . . . . . . . . . . . . 92 8.2.2 NIF Combinator Demo . . . . . . . . . . . . . . 92 8.3 Granularity Profiles . . . . . . . . . . . . . . . . . . . . . 93 8.4 Further URI Schemes for NIF . . . . . . . . . . . . . . . 95 8.4.1 Context-Hash-based URIs . . . . . . . . . . . . . 99 9 evaluation and related work 101 9.1 Questionnaire and Developers Study for NIF 1.0 . . . . 101 9.2 Qualitative Comparison with other Frameworks and Formats . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 9.3 URI Stability Evaluation . . . . . . . . . . . . . . . . . . 103 9.4 Related URI Schemes . . . . . . . . . . . . . . . . . . . . 104 iv the nlp interchange format in use 109 10 use cases and applications for nif 111 10.1 Internationalization Tag Set 2.0 . . . . . . . . . . . . . . 111 10.1.1 ITS2NIF and NIF2ITS conversion . . . . . . . . . 112 10.2 OLiA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 10.3 RDFaCE . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 10.4 Tiger Corpus Navigator . . . . . . . . . . . . . . . . . . 121 10.4.1 Tools and Resources . . . . . . . . . . . . . . . . 122 10.4.2 NLP2RDF in 2010 . . . . . . . . . . . . . . . . . . 123 10.4.3 Linguistic Ontologies . . . . . . . . . . . . . . . . 124 10.4.4 Implementation . . . . . . . . . . . . . . . . . . . 125 10.4.5 Evaluation . . . . . . . . . . . . . . . . . . . . . . 126 10.4.6 Related Work and Outlook . . . . . . . . . . . . 129 10.5 OntosFeeder – a Versatile Semantic Context Provider for Web Content Authoring . . . . . . . . . . . . . . . . 131 10.5.1 Feature Description and User Interface Walk- through . . . . . . . . . . . . . . . . . . . . . . . 132 10.5.2 Architecture . . . . . . . . . . . . . . . . . . . . . 134 10.5.3 Embedding Metadata . . . . . . . . . . . . . . . 135 10.5.4 Related Work and Summary . . . . . . . . . . . 135 10.6 RelFinder: Revealing Relationships in RDF Knowledge Bases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 10.6.1 Implementation . . . . . . . . . . . . . . . . . . . 137 10.6.2 Disambiguation . . . . . . . . . . . . . . . . . . . 138 10.6.3 Searching for Relationships . . . . . . . . . . . . 139 10.6.4 Graph Visualization . . . . . . . . . . . . . . . . 140 10.6.5 Conclusion . . . . . . . . . . . . . . . . . . . . . . 141 11 publication of corpora using nif 143 11.1 Wikilinks Corpus . . . . . . . . . . . . . . . . . . . . . . 143 11.1.1 Description of the corpus . . . . . . . . . . . . . 143 11.1.2 Quantitative Analysis with Google Wikilinks Cor- pus . . . . . . . . . . . . . . . . . . . . . . . . . . 144 11.2 RDFLiveNews . . . . . . . . . . . . . . . . . . . . . . . . 144 11.2.1 Overview . . . . . . . . . . . . . . . . . . . . . . 145 11.2.2 Mapping to RDF and Publication on the Web of Data . . . . . . . . . . . . . . . . . . . . . . . . . 146 v conclusions 149 12 lessons learned, conclusions and future work 151 12.1 Lessons Learned for NIF . . . . . . . . . . . . . . . . . . 151 12.2 Conclusions . . . . . . . . . . . . . . . . . . . . . . . . . 151 12.3 Future Work . . . . . . . . . . . . . . . . . . . . . . . . . 153

El presente trabajo de Tesis Doctoral se basa en el estudio citogenético clásico, molecular y evolutivo de especies de insectos hematófagos y predadores pertenecientes a las familias Cimicidae y Reduviidae del infraorden Cimicomorpha (Hemiptera: Heteroptera), que se caracterizan por presentar cromosomas holocinéticos. Se analizó el complemento cromosómico, el desarrollo meiótico masculino, el contenido, distribución y composición de la heterocromatina y el número y la localización de los genes de ADN ribosomal en las siguientes especies: Acanthocrios furnarii 2n=10A+XY/XX (macho/hembra) y Psitticimex uritui 2n=28A+X1X2Y (macho) (Cimicidae: Haematosiphoninae); Brontostoma colossus 2n=28A+XY (macho) y B. discus 2n=34A+X1X2Y (macho) (Reduviidae: Ectrichodiinae); Microtomus lunifer 2n=26A+2m+X1X2Y (macho) (Reduviidae: Hammacerinae); Apiomerus lanipes 2n=22A+XY (macho), Atrachelus (Atrachelus) cinereus 2n=26A+XY/XX (macho/hembra), Cosmoclopius annulosus 2n=24A+X1X2X3Y/X1X1X2X2X3X3 (macho/hembra), Graptocleptes bicolor 2n=22A+XY/XX (macho/hembra) y Zelus obscuridorsis 2n=16A+XY/XX (macho/hembra) (Reduviidae: Harpactorinae); Zelurus femoralis longispinis 2n=20A+XY/X1X2Y (macho) (Reduviidae: Reduviinae); Rhodnius prolixus 2n=20A+XY/XX (macho/hembra) y Triatoma infestans 2n=20A+XY (macho) (Reduviidae: Triatominae). El análisis citogenético clásico realizado en ejemplares de A. furnarii y P. uritui demuestra que la meiosis masculina en ambas especies es aquiasmática y de tipo collochores , la cual podría ser considerada como una característica citogenética que comparten los miembros de la familia Cimicidae. Sin embargo, A. furnarii y P. uritui poseen un patrón propio de meiosis aquiasmática, en el cual se pueden diferenciar tres regiones en los bivalentes autosómicos: i) regiones terminales que se encuentran en repulsión, ii) región media donde los cromosomas se ubican paralelos pero sin contacto y iii) pequeñas regiones dentro de la región media donde se localizan puntos de unión no quiasmáticos o collochores . La población de A. furnarii analizada previamente por otros autores (2n=32A+XY, macho) difiere de la aquí descripta (2n=10A+XY, macho). Esta notable diferencia en el número diploide de autosomas no puede ser explicada como politipismo; por consiguiente, se concluye que estos dos cariotipos pertenecerían a dos entidades taxonómicas diferentes. Sobre la base de los resultados descriptos en la presente Tesis Doctoral y los antecedentes citogenéticos disponibles se sugieren las siguientes tendencias evolutivas para la subfamilia Haematosiphoninae: i) fusiones autosómicas que provocaron una reducción en el número de autosomas; ii) fragmentación del cromosoma X ancestral originando sistemas sexuales múltiples y iii) fragmentaciones autosómicas que trajeron aparejado un incremento en el número de autosomas. Acanthocrios furnarii y P. uritui poseen un alto contenido de heterocromatina, ubicada en ambas regiones terminales de cada uno de los autosomas del complemento, por lo cual las regiones cromosómicas que se repelen son heterocromáticas. En A. furnarii, los clusters de ADNr se localizan en una de las regiones terminales de un par autosómico, mientras que en P. uritui se ubican en una de las regiones terminales de un par autosómico y de uno de los cromosomas sexuales. En ambas especies la composición nucleotídica de los genes ribosomales es rica en pares de bases GC. Además del amplio rango en el número cromosómico en la familia, la localización de los genes de ADNr es muy variable, lo que permite sugerir que el genoma de los cimícidos presenta una gran dinámica, que podría deberse a diferentes mecanismos tales como la recombinación ectópica y/o la presencia de elementos transponibles. Las especies de Reduviidae estudiadas comparten características que son típicas de la familia e incluso de Heteroptera: los bivalentes autosómicos son quiasmáticos y se dividen reduccionalmente en anafase I; los cromosomas sexuales son heteropicnóticos positivos durante la profase I temprana, asinápticos, aquiasmáticos y se dividen ecuacionalmente en anafase I. Sin embargo, también se han observado diferencias y/o particularidades citogenéticas: i) las especies analizadas presentan una disposición cromosómica desordenada en metafase I, independientemente del número cromosómico y del sistema de cromosomas sexuales que posean, aunque en metafase II la arquitectura de la placa es la típica para los heterópteros; ii) la presencia de por lo menos un bivalente mayor con dos quiasmas es una característica frecuente en Reduviidae; además, estos bivalentes se comportarían como telocinéticos al liberarse primero uno de los dos quiasmas; iii) de acuerdo al comportamiento y las características meióticas del par menor hallado en M. lunifer , se propone que sea considerado como un par de cromosomas m. Hasta el presente Microtomus es el único género de Reduviidae que presenta este tipo de cromosomas. En cuanto a la evolución del cariotipo, se sugieren las siguientes tendencias evolutivas: i) la presencia de cromosomas m en Hammacerinae podría ser considerado como un carácter plesiomórfico; ii) las fusiones son más frecuentes que las fragmentaciones autosómicas; iii) las fragmentaciones en el cromosoma X y aún la pérdida del cromosoma Y aparecen en distintos grupos y de forma independiente. El análisis del contenido, localización y composición de heterocromatina sugieren que esta familia se caracterizaría por presentar un bajo contenido de heterocromatina constitutiva, preferentemente localizada en regiones terminales de los autosomas. En aquellas especies con bloques heterocromáticos terminales en algún bivalente autosómico, los quiasmas se ubicaron en zonas adyacentes, por lo que si bien muy probablemente no habría recombinación a nivel de heterocromatina, el efecto supresor de la recombinación no se extendería más allá de la región heterocromática en sí misma. La localización de los clusters de ADNr en Reduviidae fue también muy variable: en autosomas, en cromosomas sexuales o en ambos a la vez. En el par mayor de M. lunifer , G. bicolor y Z. obscuridorsis, la localización de ADNr fue utilizada como marcador cromosómico para analizar los sitios de actividad cinética, permitiendo sugerir que en las tres especies la elección de los extremos cinéticamente activos es un proceso azaroso en ambas divisiones meióticas y que aquellas regiones que fueron activas en la primera división meiótica son inactivas en la segunda y viceversa. Con el fin de analizar el grado de diferenciación molecular de los cromosomas sexuales utilizando técnicas citogenético-moleculares, se utilizó como modelo de estudio a R. prolixus y se implementó por primera vez en Cimicomorpha las técnicas de pintado cromosómico (CP), hibridación in situ de genoma (GISH) e hibridación comparativa de genoma (CGH). La técnica de CP sugiere que la estructura del genoma de R. prolixus posee un alto contenido de secuencias repetidas dispersas en el genoma. Por su parte, las técnicas de GISH y CGH fueron informativas al revelar que el cromosoma Y posee secuencias específicas de macho y que el cromosoma X no estaría enriquecido preferentemente en ADN de uno u otro sexo. Además, se pudo detectar un alto grado de diferenciación molecular entre los cromosomas sexuales X e Y en el sistema simple de R. prolixus. En este trabajo se describe una población polimórfica de Zelurus femoralis longispinis para el número de cromosomas, observándose dos citotipos (2n=22/23). El comportamiento del cromosoma extra altamente regular y similar al de los cromosomas sexuales y el hecho de encontrar que el largo promedio de los cromosomas sexuales en los individuos no portadores del cromosoma extra es significativamente mayor respecto a los que sí lo poseen, permiten concluir que: i) esta variante cariotípica es neutral o, al menos, no perjudicial, ii) su surgimiento no habría acontecido tan recientemente y iii) el cromosoma extra se habría originado por fragmentación del cromosoma X original, dando como resultado un sistema múltiple X1X2Y. El análisis de esta población sustenta la hipótesis del origen de los sistemas múltiples en Heteroptera. Por otra parte, se describió la presencia de un individuo de Triatoma infestans mutante espontáneo heterocigota para una fusión entre cromosomas no homólogos (2n=19A+cromosoma extra+XY, macho). A partir del análisis del comportamiento meiótico del mutante y del patrón de bandas C se propone que: i) el trivalente autosómico se divide ecuacionalmente en la primera división meiótica; ii) dos de los tres pares de autosomas mayores habrían estado involucrados en el evento de fusión; iii) el cromosoma extra se habría originado como producto de la fusión autosómica. La presencia de un mutante espontáneo en una población natural y el comportamiento masculino meiótico altamente regular constituyen evidencias a favor de la hipótesis que propone a las fusiones como uno de los mecanismos de evolución del cariotipo en Heteroptera. ; This PhD Thesis is based on the classical cytogenetic, molecular and evolutionary study of hematophagous and predatory insects of Cimicidae and Reduviidae families from Cimicomorpha (Hemiptera: Heteroptera), which are characterized by the presence of holokinetic chromosomes. Chromosome complement and meiotic development were analysed as well as the heterochromatin content, composition and distribution. Moreover, the number and location of ribosomal DNA genes were also analysed in the following species: Acanthocrios furnarii 2n=10A+XY/XX (male/female) and Psitticimex uritui 2n=28A+X1X2Y (male) (Cimicidae: Haematosiphoninae); Brontostoma colossus 2n=28A+XY (male) and B. discus 2n=34A+X1X2Y (male) (Reduviidae: Ectrichodiinae); Microtomus lunifer 2n=26A+2m+X1X2Y (male) (Reduviidae: Hammacerinae); Apiomerus lanipes 2n=22A+XY (male), Atrachelus (Atrachelus) cinereus 2n=26A+XY/XX (male/female), Cosmoclopius annulosus 2n=24A+X1X2X3Y/X1X1X2X2X3X3 (male/female), Graptocleptes bicolor 2n=22A+XY/XX (male/female) and Zelus obscuridorsis 2n=16A+XY/XX (male/female) (Reduviidae: Harpactorinae); Zelurus femoralis longispinis 2n=20A+XY/X1X2Y (male) (Reduviidae: Reduviinae); Rhodnius prolixus 2n=20A+XY/XX (male/female) and Triatoma infestans 2n=20A+XY (male) (Reduviidae: Triatominae). The classical cytogenetic analysis performed on A. furnarii and P. uritui shows that male meiosis in both species is achiasmatic and of collochores type, which could be considered a cytogenetic characteristic shared by members of Cimicidae family. However, A. furnarii and P. uritui have an own pattern of achiasmatic meiosis, in which three regions can be differentiated in autosomal bivalent: i) terminal regions found in repulsion, ii) half region where the chromosomes are located parallel but without contact and iii) small areas within the middle region where not chiasmatic attachment points or collochores are located. The analysed population of A. furnarii by other authors (2n=32A+XY, male) differs from the present description (2n=10A+XY, male). This remarkable difference in the diploid number of autosomes cannot be explained as polytypism, therefore we concluded that these two karyotypes belong to two different taxa. Based on the results described in this PhD Thesis and on the cytogenetic background available, it suggests the following evolutionary trends for the subfamily Haematosiphoninae: i) autosomal fusions that caused a reduction in the number of autosomes, ii) X ancestral chromosome fragmentation originating the derived system of multiple sex chromosomes and iii) autosomal fragmentations associated with an increase in the number of autosomes. Acanthocrios furnarii and P. uritui both possess high heterochromatin content, located in both end regions of each autosome wherefore chromosomal regions that repel are heterochromatic. In A. furnarii rDNA clusters are located on one of the terminal regions of an autosomal pair, whereas in P. uritui are located in one of the end regions of an autosomal pair and in one of the sex chromosomes. In both species, the nucleotide composition of the ribosomal genes is rich in GC base pairs. In addition to the wide range in the chromosome number in the family, the location of rDNA genes is very variable, which allows to suggest that the cimicid genome has a high dynamic. This could be due to diverse mechanisms such as ectopic recombination and/or to the presence of transposable elements. The Reduviidae species studied herein share characteristics that are typical of the family and also from Heteroptera: autosomal bivalents are chiasmatic and divide at anaphase I, the sex chromosomes are positively heteropycnotic during early prophase I, asynaptic, achiasmatic and divided equationally at anaphase I. However, it has also observed different cytogenetic features: i) the analysed species have a disordered arrangement in metaphase I, regardless of the chromosome number and the sex chromosome system they have, although in metaphase II the plate architecture is typical for the group of Heteroptera; ii) the presence of at least one large bivalent with two chiasmata is a frequent feature in Reduviidae. Furthermore, those bivalents should behave as telokinetic by releasing first one of the two chiasmata; iii) according to the behaviour and meiotic characteristics of the minute pair found in M. lunifer, it proposes that it should be considered as one pair of m chromosomes. Microtomus is at present the only reduvid genus which presents a pair of m chromosomes. Regarding karyotype evolution, it suggests the following evolutionary trends: i) the presence of m chromosomes in Hammacerinae could be considered as a plesiomorphic character, ii) fusions are more common than autosomal fragmentations, iii) fragmentations on the X chromosome and even the loss of the Y chromosome appear in different groups and in an independent way. Analyses of content, location and composition of heterochromatin suggest that this family is characterized by a low content of constitutive heterochromatin, mainly located in terminal regions of the autosomes. In those species with terminal heterochromatic blocks in any autosomal bivalent, chiasmata were located in adjacent areas. Therefore, although there would not probably be recombination at heterochromatin level, the suppressive effect of recombination would not extend beyond the heterochromatic region itself. The rDNA clusters location was also highly variable in Reduviidae: on autosomes, on sex chromosomes, or in both simultaneously. In the largest autosomal pair of M. lunifer , G. bicolor and Z. obscuridorsis, the location of rDNA was used as a chromosomal marker to analyse sites of kinetic activity, suggesting that, in the three analysed species, the kinetic activity of both ends is not a random process and there is an inversion of this activity. In order to analyse of molecular differentiation in sex chromosomes by molecular cytogenetic techniques, R. prolixus was used as a model of study. Chromosome painting (CP), genome in situ hybridization (GISH) and comparative genome hybridization (CGH) were used for the first time in Cimicomorpha. CP technique suggests that the genome structure of R. prolixus has a high content of dispersed repeated sequences. On the other hand, GISH and CGH techniques were informative and revealed that the Y chromosome has male-specific sequences, whereas the X chromosome would not be enriched preferably in either sex DNA. In addition, it could also detect a high degree of molecular differentiation between X and Y sex chromosomes in the simple system of R. prolixus . In the present PhD Thesis, a polymorphic population of Zelurus femoralis longispinis for the chromosomal number has been described, being observed two cytotypes (2n=22/23). The behaviour of the extra chromosome highly regular and similar to sex chromosomes and finally, the finding that the average length of the sex chromosomes in individuals not carrying the extra chromosome is significantly greater than in those who do have, allow to conclude: i) this new chromosome complement is neutral or at least not harmful, ii) its origin would not have occurred so recently and iii) the extra chromosome should be originated by fragmentation of the original X chromosome, resulting in a multiple system X1X2Y. The analysis of this population supports the hypothesis of the multiple sex systems origin in Heteroptera. Moreover, the presence of a spontaneous mutant heterozygous of Triatoma infestans carrying a fusion between non-homologous chromosomes has been described (2n=19A+extra chromosome+XY, male). Taking into account its meiotic behaviour together with the results of the C-banding pattern, allow to propose that: (i) the autosomal trivalent divides equationally during the first meiotic division, ii) two of the largest pairs of autosomes might have been involved in the fusion event and (iii) the extra chromosome was originated as a product of the autosomal fusion. The presence of a spontaneous mutant in a natural population and the highly regular meiotic male behaviour are evidences that favour the hypothesis that fusion as one of the mechanisms of karyotype evolution in Heteroptera. ; Fil:Poggio, María Georgina. Universidad de Buenos Aires. Facultad de Ciencias Exactas y Naturales; Argentina.

The Political and Social Natures of the State of ExceptionThe main questions regarding the political and social natures of the state of emergency concern: the restriction of individual freedoms as an innate power of the State to assure its continued existence –and of its democratic regime- in times of national crisis; the exception as being a transitional phase from democracy to autocracy or dictatorship; and, the legitimization of a permanent state of exception through consensus.Carl Schmitt stated that 'sovereign is he who decides on the exception' (1). This means that the exception, which he defined as the application of extraordinary measures, is what constitutes the essence of the highest power of the State. Schmitt, following Bodin and Hobbes, emphasized the extralegal nature of the State's sovereign power. The State could not exist without the possibility of exception. In fact, the State was born from the exception and relied on it for its survival (2). Therefore, the state of exception could not be framed within the legal order. Sovereignty cannot be limited; it is an absolute. Laws are created by the State, but the State's sovereign power –the exception- has to remain outside the boundaries of the rule of law. This was the only way that the exception could function as the mechanism that guaranteed the State's survival in moments of grave peril. To Schmitt, there was no point arguing about lesser or greater evils. The State had to prevail always. Order, even a dictatorial one, was preferable to revolution and anarchy. The permanent elimination of individual freedoms was, at all times, more desirable than the extinction of the State. Schmitt was deeply influenced by the 1918-1919 Revolution, following Germany's defeat in World War I, and by the early chaotic years of the Weimer Republic. He considered, taking on Weber in extremis, that the State was the absolute embodiment of the monopoly of the use of violence. Legitimacy did not matter because authority –the sovereign- was the real source of law, not a Rousseaunian state of nature or the people's will (3). The State creates and maintains law through force. When the monopoly is broken, because violence is being used against the State from outside or within, the exception assures its reestablishment. Other authors have considered the survival of the sovereign body at all costs, perceived as a lesser evil when weighted against the greater evil of its possible decease, as the driving force behind the state of emergency's employment in moments of real or perceived national crisis (4). Exception, to them, is a legal tool that restores order by rapidly extricating the threats to the polity's existence. Supporters of this view consider that in times of foreign war or internal strife the State is compelled to undermine individual freedoms. Dictatorships react to crisis in a much effective way than democracies. The very nature of the latter –mainly enacting decisions after deliberation, consensus and the rule of law- may be its own Achilles' heel. In order for modern democracies to survive, they have to recur to non-liberal, but legally framed and provisional, measures (5). After 9/11, the War on Terror has been defined as a national crisis that cannot be overcome within the 'normal' rule of law. The long term peril to democracy, which terrorism poses, is far greater and more permanent than the one that the state of exception causes to democratic liberties in the short term. The suspension and restriction of fundamental freedoms are a small price to pay when a democratic regime is faced with the kind of foe that terrorism is. Even such strong advocates of liberal democracy, like Michael Ignatieff, believe that the state of emergency is a necessary tool to protect society from terrorist attacks (6). To him, the exception in a modern democracy can be effectively restrained from committing the kind of human rights violations and abuses that were present during the French-Algerian War and the Dirty War in Argentina. Ignatieff considers that those cases can be avoided, in the current War on Terror, by setting up contradictory procedures after targeted killing and aggressive interrogation have been implemented(7). Lastly, the provisional characteristic of the state of exception must also be properly defined by introducing a time limit or by setting up attained objectives. The problem with the latter is that it is difficult to discern when terrorism has been actually defeated. Regarding the temporal nature of the exception, it has been the case that governments have continued to extend, indefinitely, the state of emergency (8). In this sense, Charles Tilly was right when he noticed that once the State acquires more power it is extremely difficult, or almost impossible, to go back to the previous situation (9). Ignatieff's notion that the state of exception can be controlled if it is properly framed within the legal order is mistaken. First, following Tilly, the State's behavior is not controllable, particularly within a legal framework. Even if the State seems to be making concessions, it is actually gaining more command. It is in the State's nature to increase its control over society in order to assure its survival(10). Therefore, the state of exception will never be controlled by the legal order. Terrorism overtly defies the essence of the State: its monopoly of the use of violence. To protect itself the State will disregard the rule of law if necessary. Secondly, the exception cannot be legal in any sense because, as said by Giorgio Agamben, it is the negation of law (11). Agamben considers exception as it has been defined by Schmitt: the nature of sovereign power. Consequently, it can never be framed by the rule of law. In fact, when the exception is enacted law ceases to exist. When national crisis occur, a State will make decisions based on necessity, not on lawfulness. Accordingly, if the rule of law is negated and the newly acquired faculties are not relinquished after the crisis has passed, the exception represents the transition of a democratic regime into an authoritarian or autocratic one. There is a divide in literature regarding this issue: some deem that the exception creates a provisional dictatorship but once the crisis is over democracy returns in full force, others see the exception as a one way ticket ride. According to Rossiter when the state of exception is declared, a democratic regime turns into a provisional dictatorship by granting extraordinary authority and powers to the executive (12). Ignatieff, following Rossiter, considers Italy and Germany during the 70s, by naming them 'selective dictatorships', to show how modern democracies used the state of exception to tackle terrorism and returned to the rule of law once the threat had ended (13). However, the provisional and extraordinary measures passed in both countries have never been suspended. They are still in place and sporadically and selectively used. As a result, the provisional feature of the exception never actually materializes. Authors, like Hannah Arendt and Frances Fox Piven, explain how the suspension, restriction and infringement of constitutional rights and individual freedoms by the necessity of the state of exception permanently erode democracies by introducing autocratic measures (14). Arendt wonderfully describes how democracy died in the Weimer Republic when Chancellor Bruning declared the state of emergency in 1930, and not the moment Hitler raised into power in 1933 (15). For Arendt, from the moment the exception was enacted until Hitler took over the Chancellery, the path to dictatorship was irreversibly one. Piven regards the declaration of the state of emergency in the United States in September 2001 as the crucial moment where democratic liberties started to irrevocably fade away in the name of necessity (16). The subsequent restrictions to individual freedoms were accepted as necessary sacrifices to avert a catastrophe. It was not considered that the greater evil was not the one posed by terrorists; but, the permanent damage made to democracy by the State. Democracy is still far from dying in the United States, but its agony may have already started. The state of exception requires another ingredient to remain in effect indefinitely and permanently harm democracy. The State's intentions –if there is such an oxymoron- are not sufficient alone. Legitimacy, as Weber so cleverly insisted upon, is also needed (17). Arendt showcased how the transformation of the Weimar Republic, from a democracy into a totalitarian regime, mainly depended on the masses (18). In modern democracies it is the general public, the citizenship or the masses who always have the final voice on any matter. Governments' actions have to be legitimized by the public in order to be truly effective. They are accepted if they are not broadly contested or if they are enthusiastically received. They are not perceived as legitimate when they produce protests against them (19). The measures taken by the U.S. Government after 9/11 have received its share of criticism, but they have not been openly contested by the public in a massive way. In fact, there has been a strong consensus from the American citizenship. It may have been a tacit consensus between the executive, Congress and the citizens; but, the case remains that the suspension, restrictions and infringement to fundamental liberties have been seen as a necessary sacrifice to assure the security of the nation (20). Even controversial and dangerous measures as targeted assassination or torture have been widely accepted -in an extremely cheerfully way in some cases (21)- by the general public. Perhaps, the public truly considers them appropriate and it is willing to risk democracy for security. However, it would seem that the compliance comes from the perception that they will never be subject to those measures. The majority of the people of the United States do not consider themselves targeted by the restrictions to individual freedoms, and will never feel that way. For them it is easy to make sacrifice a minority's fundamental liberties. It has been the case in every country where the state of exception has been declared for terrorist activities. The idea that 'it will never happen to me' precludes the perception of being on the verge of loosing any kind of freedom. Interestingly, Karl Marx, in the XVIII Brumaire, warned us about the dangers of a massive support for an autocratic State in the name of security (22).ConclusionThe current War on Terror shows how close a stable and mature,democratic regime is to absolutely disregard the rule of law in favor of necessity. History and political theory has demonstrated that many authoritarian governments and dictatorships originate with a declaration of the state of exception. The measures taken by the enactment of the exception are not only immoral, they are unnecessary and illegal. The lesser evil is always less when it is not applied to the majority of the population. No matter how small the amount of individuals affected by the restrictions on their liberties, the damage done to democracy –and to their lives- is permanent and with grave repercussions for the future. Terrorism is a strategy used by a small group of people that pose no vital danger to the State's institutions or to democracy. The real danger to a democratic regime is the State's reaction to terrorism and the public's acceptance of them. Terrorists can be effectively persecuted within the rule of law. No worst case scenario can justify the torture, the indefinite imprisonment and the assassination of an innocent individual. The possible avoidance of a worst case scenario is never the lesser evil when it requires fundamental freedoms to be sacrificed. Finally, it is the public who always has the last word, and who is ultimately responsible for the known actions taken by their government. The choice between the rule of law and necessity, eventually, relies on them.(1) Schmitt, Carl; Political Theology. Four Chapters on the Concept of Sovereignty; Chicago University Press; Chicago; 2005; pp. 5.(2) Ibid; pp. 7-12.(3) Ibid; pp. 35.(4) See Huntington, Samuel; Political Order in Changing Societies; Yale University Press; New Heaven; 2006; and Krasner, Stephen;Sovereignty. Organized Hypocrisy; Princeton University Press; New York; 1999.(5) See Walzer, Michael; Just and Unjust Wars; Basic Books; New York; pp. 335-360.(6) See Ignatieff, Michael; The Lesser Evil: Political Ethics in an Age of Terror; Princeton University Press; New York; 2004; pp. 130-143.(7) See Ignatieff, Michael; The Lesser Evil: Political Ethics in an Age of Terror; Princeton University Press; New York; 2004; pp. 150-156.(8) See http://www.whitehouse.gov/the-press-office/2010/09/10/letter-president-continuation-national-emergency-with-respect-certain-te(9) See Tilly, Charles; Coercion, Capital, and European States, AD 990-1992; Wiley-Blackwell; New York; 1995.(10) See Tilly, Charles; "War Making and State Making as Organized Crime," Bringing the State Back In, Eds. Peter Evans, Dietrich Rueschemeyer, Theda Skocpol. Cambridge University Press, 1985.(11) See Agamben, Giorgio; State of Exception; University of Chicago Press; Chicago; 2005; pp. 32-40.(12) See Rossiter, Clinton; Constitutional Dictatorship - Crisis Government In The Modern Democracies; Rossiter Press; New York; 2008. Rossiter takes the cases of the United States and the United Kingdom during the Second World War and analyses the 'dictatorial' powers held by Roosevelt and Churchill to command both countries during the crisis.(13) See Ignatieff, Michael; The Lesser Evil: Political Ethics in an Age of Terror; Princeton University Press; New York; 2004; pp. 174-178.(14) See Arendt, Hannah; Origins of Totalitarianism; Benediction Books; New York; 2005; pp. 305-341; andSee Piven, Frances Fox;The War at Home: The Domestic Costs of Bush's Militarism; New Press; New York; 2006.(15) See Arendt, Hannah; Origins of Totalitarianism; Benediction Books; New York; 2005; pp. 389-400.(16) See Piven, Frances Fox; The War at Home: The Domestic Costs of Bush's Militarism; New Press; New York; 2006.(17) See Weber, Max; "Politics as a Vocation," in From Max Weber, Eds. Gerth and Mills.(18) See Arendt, Hannah; Origins of Totalitarianism; Benediction Books; New York; 2005; pp. 305-341(19) See Piven, Frances Fox; and Cloward, Richard; Poor People's Movements: Why They Succeed, How They Fail; Random House; 1979; pp.1-41.(20) See, Posner, Richard; Law, Pragmatism and Democracy; Harvard University Press; Cambridge; 2003. (21) Like it was seen immediately after President Obama announced the targeted assassination of Osama Bin Laden.(22) See Marx, Karl; "The Eighteenth Brumaire of Louis Bonaparte," in The Marx/Engels Reader, Ed. Robert Tucker. *Estudiante de Doctorado, New School for Social Research, New YorkMaestría en Estudios Internacionales, Universidad Torcuato Di Tella, Buenos AiresÁrea de Especialización: Procesos de formación del Estado moderno, sociología de la guerra, terrorismo, genocidio, conflictos étnicos, nacionalismos y minorías.E-mail: guere469@newschool.edu

The objectives of this study are to: 1. Give an overview of the current discussion concerning competition distortion in relation to climate policy, 2. Describe results from some studies estimating the actual competition situation for selected activities, 3. Describe what sector agreement models are suggested/ discussed by EU, 4. Describe what sectors are most interesting to target with a sector agreement from a Swedish point of view, 5. Analyse what parameters are important for reducing competition distortion for Swedish Industry. Two studies, for the United Kingdom (Hourcade et al 2008) and Germany (Graichen et al 2008), have recently assessed the potential cost impact for different industrial sectors of CO2-prices due to the EU ETS. Maximum value at stake was used as metrics. The sectors with high potential impact, with a maximum value at stake larger than 10%, are in the United Kingdom Lime and cement, Basic iron and steel, Starches, Refined petroleum, Fertilizers and Nitrogen compounds and Aluminium. In Germany, the sectors with a maximum value at stake larger than 10% are: Cement and lime, Fertilizers and nitrogen compounds, Basic iron and steel, Aluminium, Paper and board, Other basic inorganic compounds and Coke, refined petroleum and nuclear fuels. Ex-ante studies of the impacts of competitiveness and carbon leakage due to the EU ETS fail to find actual impacts. However, that does not mean that there will be no impact in the future, which hold changes both in the EU ETS (method for allowance allocation, allowance prices etc) and possibly also other important circumstances (global demand for certain products and global product prices). In this study, based on official Swedish statistics, the maximum value a stake has been calculated for 52 Swedish sectors. Seven sectors have a maximum value a stake of more than 4%: Coke and refined petroleum (21%), Pulp and paper (11%), Basic metals (10%), Non-metallic mineral (9%), Metal ore mines (6%), Air transport (5%) and Electricity, gas and heat (4%). If Air transport and Electricity, gas and heat are omitted, the five remaining sectors account for 22% of Sweden's carbon emissions. In the Swedish Non-metallic mineral sector (including Cement and lime) the maximum value at stake is considerably lower than for Cement and lime in the UK and Germany. This is most likely due differences in system boundaries. In the Swedish statistics, the Cement and lime industry is a minor part (in terms of value added) of the Non-metallic mineral sector, a sector that also includes Stone, sand and soil industry. The calculated maximum value at stake for Non-metallic mineral is therefore a poor proxy for the Cement and lime sector since other sub sectors may 'dilute' the maximum value at stake. Differences in system boundaries may also explain the significant difference in maximum value at stake between the Swedish steel industry and UK and German steel industries. Other possible explanations may be a higher value added per unit, differences in how value added is calculated, different years applied for the analysis and lower CO2-intensity for Swedish products. In late 2008, the EU proposed three types of sector approaches to be discussed under the Ad-hoc Working Group on future commitments for Annex I Parties under the Kyoto Protocol (AWG-KP): i) Sector CDM - a CDM crediting mechanism with a previously established baseline ii) Sectoral no-lose mechanism - Sectoral crediting against a previously established no-lose target iii) Sectoral emission trading based on a sector emissions cap Based on these three sectoral models, we have analysed what parameters are important for reducing competition distortion for Swedish industry. We have assumed that these sector agreements are implemented in a developing country (DC). We conclude that if sector agreements are to reduce distortions on competition, it is important that the sector agreements create a real carbon price in the DC, i.e. that emissions of carbon dioxide are associated with a cost for the emitter. All three sector agreement-models suggested by the EU can potentially create a carbon price. The driver for emission reductions are in all three cases the international demand for offsets. As a potentially large buyer of off-sets, the EU demand for off-sets is likely to increase the carbon price in the DC sector. The choice of EU policy with respect to imports of off-set will therefore have great importance. Other buyers, such as other countries, emission trading systems or the voluntary credit market will of course also be important. Moreover, imports of off-sets may reduce the price on EU ETS allowances, thus further narrowing the carbon price gap between the two markets. If an important objective of a sectoral agreement is to reduce competition distortion it should be implemented in sectors where the corresponding Swedish industry has significant carbon related costs and where there is significant trade intensity between Sweden and regions outside the EU. Our preliminary analysis indicates that Swedish sectors with potentially high maximum value at stake (direct carbon and indirect electricity cost) are Refineries; Pulp and Paper; Iron and Steel;Cement and Lime; and Metal ore mining. The sectors Aluminium and Fertilizers may be important, but have not been assessed explicitly in this study. In addition, electricity production can be important to include in a sectoral agreement since the electricity price may be a significant cost for certain sectors exposed to international competition. Pass-through of costs - consumer incentives. If a sectoral agreement is to reduce competition distortion it is important that the sector participating in the sectoral agreement can pass through the additional carbon costs on the commodity so the carbon intensive products become more expensive for the consumer. A full pass through of the carbon cost could be compromised in countries with centrally regulated prices on carbon intensive commodities or other measures that shield the true price of carbon from the consumer. Target setting - producer incentives. The rules for setting the targets in the DC sector are crucial from a producer incentive point of view. There are two main options here: 1) absolute targets and 2) intensity targets. Absolute targets create high incentives for carbon reductions as long as the targets are not re-negotiated. The disadvantage is that they might be difficult to negotiate due to difficulties in finding an appropriate emission level, risk for hot air and the inflexibility to future adjustments. Intensity targets are based on output times an intensity factor (called benchmarking). But benchmarking leads to reduced incentives: i) as a production subsidy it encourages overproduction and ii) dis-incentivises the substitution to carbon efficient products. A third, theoretical, option would be absolute targets that are updated according to historic emissions. This model would, however, seriously undermine the incentives for emission reductions. In this study, we have argued that from a competition point of view, it's important to create a carbon price in the developing country. A different issue relates to how different sector agreement models influence the compliance costs of participating firms. We describe a situation where a DC industry sector is linked to the EU ETS, and where the EU industry pays for allowances (no free allocation). For a Sector emission trading system where the DC industry has to pay for allowances, the compliance costs could be compatible in the two regions. For Sector CDM and Sector no-lose mechanism, if the government implements a domestic carbon tax, the compliance costs may also be compatible in the two regions. However, if allowances are allocated freely to the DC industry and no tax is implemented, the DC industry would have no costs associated with the carbon emissions below the compliance level. There could here be a significant difference in compliance costs between the industries in the two regions. We have, however, not analysed if significant asymmetries in compliance costs can lead to competitive distortions between regions. ; The objectives of this study are to: 1. Give an overview of the current discussion concerning competition distortion in relation to climate policy, 2. Describe results from some studies estimating the actual competition situation for selected activities, 3. Describe what sector agreement models are suggested/ discussed by EU, 4. Describe what sectors are most interesting to target with a sector agreement from a Swedish point of view, 5. Analyse what parameters are important for reducing competition distortion for Swedish Industry. Two studies, for the United Kingdom (Hourcade et al 2008) and Germany (Graichen et al 2008), have recently assessed the potential cost impact for different industrial sectors of CO2-prices due to the EU ETS. Maximum value at stake was used as metrics. The sectors with high potential impact, with a maximum value at stake larger than 10%, are in the United Kingdom Lime and cement, Basic iron and steel, Starches, Refined petroleum, Fertilizers and Nitrogen compounds and Aluminium. In Germany, the sectors with a maximum value at stake larger than 10% are: Cement and lime, Fertilizers and nitrogen compounds, Basic iron and steel, Aluminium, Paper and board, Other basic inorganic compounds and Coke, refined petroleum and nuclear fuels. Ex-ante studies of the impacts of competitiveness and carbon leakage due to the EU ETS fail to find actual impacts. However, that does not mean that there will be no impact in the future, which hold changes both in the EU ETS (method for allowance allocation, allowance prices etc) and possibly also other important circumstances (global demand for certain products and global product prices). In this study, based on official Swedish statistics, the maximum value a stake has been calculated for 52 Swedish sectors. Seven sectors have a maximum value a stake of more than 4%: Coke and refined petroleum (21%), Pulp and paper (11%), Basic metals (10%), Non-metallic mineral (9%), Metal ore mines (6%), Air transport (5%) and Electricity, gas and heat (4%). If Air transport and Electricity, gas and heat are omitted, the five remaining sectors account for 22% of Sweden's carbon emissions. In the Swedish Non-metallic mineral sector (including Cement and lime) the maximum value at stake is considerably lower than for Cement and lime in the UK and Germany. This is most likely due differences in system boundaries. In the Swedish statistics, the Cement and lime industry is a minor part (in terms of value added) of the Non-metallic mineral sector, a sector that also includes Stone, sand and soil industry. The calculated maximum value at stake for Non-metallic mineral is therefore a poor proxy for the Cement and lime sector since other sub sectors may 'dilute' the maximum value at stake. Differences in system boundaries may also explain the significant difference in maximum value at stake between the Swedish steel industry and UK and German steel industries. Other possible explanations may be a higher value added per unit, differences in how value added is calculated, different years applied for the analysis and lower CO2-intensity for Swedish products. In late 2008, the EU proposed three types of sector approaches to be discussed under the Ad-hoc Working Group on future commitments for Annex I Parties under the Kyoto Protocol (AWG-KP): i) Sector CDM - a CDM crediting mechanism with a previously established baseline ii) Sectoral no-lose mechanism - Sectoral crediting against a previously established no-lose target iii) Sectoral emission trading based on a sector emissions cap Based on these three sectoral models, we have analysed what parameters are important for reducing competition distortion for Swedish industry. We have assumed that these sector agreements are implemented in a developing country (DC). We conclude that if sector agreements are to reduce distortions on competition, it is important that the sector agreements create a real carbon price in the DC, i.e. that emissions of carbon dioxide are associated with a cost for the emitter. All three sector agreement-models suggested by the EU can potentially create a carbon price. The driver for emission reductions are in all three cases the international demand for offsets. As a potentially large buyer of off-sets, the EU demand for off-sets is likely to increase the carbon price in the DC sector. The choice of EU policy with respect to imports of off-set will therefore have great importance. Other buyers, such as other countries, emission trading systems or the voluntary credit market will of course also be important. Moreover, imports of off-sets may reduce the price on EU ETS allowances, thus further narrowing the carbon price gap between the two markets. If an important objective of a sectoral agreement is to reduce competition distortion it should be implemented in sectors where the corresponding Swedish industry has significant carbon related costs and where there is significant trade intensity between Sweden and regions outside the EU. Our preliminary analysis indicates that Swedish sectors with potentially high maximum value at stake (direct carbon and indirect electricity cost) are Refineries; Pulp and Paper; Iron and Steel;Cement and Lime; and Metal ore mining. The sectors Aluminium and Fertilizers may be important, but have not been assessed explicitly in this study. In addition, electricity production can be important to include in a sectoral agreement since the electricity price may be a significant cost for certain sectors exposed to international competition. Pass-through of costs - consumer incentives. If a sectoral agreement is to reduce competition distortion it is important that the sector participating in the sectoral agreement can pass through the additional carbon costs on the commodity so the carbon intensive products become more expensive for the consumer. A full pass through of the carbon cost could be compromised in countries with centrally regulated prices on carbon intensive commodities or other measures that shield the true price of carbon from the consumer. Target setting - producer incentives. The rules for setting the targets in the DC sector are crucial from a producer incentive point of view. There are two main options here: 1) absolute targets and 2) intensity targets. Absolute targets create high incentives for carbon reductions as long as the targets are not re-negotiated. The disadvantage is that they might be difficult to negotiate due to difficulties in finding an appropriate emission level, risk for hot air and the inflexibility to future adjustments. Intensity targets are based on output times an intensity factor (called benchmarking). But benchmarking leads to reduced incentives: i) as a production subsidy it encourages overproduction and ii) dis-incentivises the substitution to carbon efficient products. A third, theoretical, option would be absolute targets that are updated according to historic emissions. This model would, however, seriously undermine the incentives for emission reductions. In this study, we have argued that from a competition point of view, it's important to create a carbon price in the developing country. A different issue relates to how different sector agreement models influence the compliance costs of participating firms. We describe a situation where a DC industry sector is linked to the EU ETS, and where the EU industry pays for allowances (no free allocation). For a Sector emission trading system where the DC industry has to pay for allowances, the compliance costs could be compatible in the two regions. For Sector CDM and Sector no-lose mechanism, if the government implements a domestic carbon tax, the compliance costs may also be compatible in the two regions. However, if allowances are allocated freely to the DC industry and no tax is implemented, the DC industry would have no costs associated with the carbon emissions below the compliance level. There could here be a significant difference in compliance costs between the industries in the two regions. We have, however, not analysed if significant asymmetries in compliance costs can lead to competitive distortions between regions.

Esta Semana: Comunicado de Departamento del Tesoro de los EE.UU. El 13 de julio el titular del Departamento del Tesoro de Estados Unidos, Henry M. Paulson, Jr, emitió un comunicado sobre la caída y rescate de los gigantes inmobiliarios Fannie Mae y Freddy Mac. Les acercamos el comunicado extraído del Departamento de Prensa del Tesoro americano. El pasado 25 de julio se produjo la Cumbre Unión Europea - Sudáfrica. En la oportunidad y como resultado de la misma los participantes emitieron una declaración conjunta. Véala aquí Les acercamos este informe del Alto Comisionado de Derechos Humanos de la ONU sobre Derechos Humanos y Terrorismo que nos pareció de gran interés. Véalo aquíRadovan Karadzic en La Haya.Responsable por uno de los genocidios mas sangrientos de la historia reciente, Radovan Karadzic, el ex jefe político de los serbobosnios comparecerá ante el Tribunal Penal Internacional para ex Yugoslavia. Karadzic fue trasladado en la noche del pasado martes a La Haya. Horas antes del traslado, tenía lugar una manifestación organizada por la oposición nacionalista serbia en el centro de Belgrado, que degeneró al final en altercados entre unos centenares de jóvenes y la policía. Varios medios informan al respecto: "El Mercurio" de Chile: "Masiva protesta antes de su traslado en las calles de Belgrado: Karadzic fue extraditado a La Haya":http://diario.elmercurio.com/2008/07/30/internacional/internacional/noticias/B46C4AF2-02E3-4C90-823E-ECC1FC5E98D2.htm?id={B46C4AF2-02E3-4C90-823E-ECC1FC5E98D2}"El País" de Madrid: "Karadzic llega al Tribunal de La Haya: Serbia envía de noche al presunto criminal de guerra a las dependencias penitenciarias internacionales.- Será juzgado por genocidio y otros crímines por el Tribunal Penal Internacional para la ex Yugoslavia": http://www.elpais.com/articulo/internacional/Karadzic/llega/Tribunal/Haya/elpepuint/20080730elpepuint_4/Tes"New York Times": "Karadzic Arrives in Hague After Protest by Loyalists":http://www.nytimes.com/2008/07/31/world/europe/31hague.html"CCN": "Karadzic set to make first court appearance":http://edition.cnn.com/2008/WORLD/europe/07/30/karadzic.deportation/index.html"Karadzic appeal not received by court"http://edition.cnn.com/2008/WORLD/europe/07/28/karadzic.deportation/index.html"Karadzic to defend himself in war crimes court":http://edition.cnn.com/2008/WORLD/europe/07/23/serb.arrest/index.html"Thousands protest Karadzic arrest":http://edition.cnn.com/2008/WORLD/europe/07/29/karadzic.deportation/index.html"Time":"Karadzic Wants No Lawyer":http://www.time.com/time/world/article/0,8599,1827424,00.html"Le Monde": "Radovan Karadzic comparaîtra jeudi devant le TPI"http://www.lemonde.fr/europe/article/2008/07/30/radovan-karadzic-est-arrive-a-la-haye_1078522_3214.html#ens_id=1075781"Los Ángeles Times": "War crimes suspect Karadzic extradited to The Hague":http://www.latimes.com/news/nationworld/world/la-fg-serbs30-2008jul30,0,2903253.story"MSNBC": "Karadzic in U.N. custody in Netherlands: Ex-fugitive flown to the Netherlands following violent protest in Belgrade":http://www.msnbc.msn.com/id/25887949/"Thousands protest in Belgrade for Karadzic: U.S. Embassy warns Americans to avoid protest amid fears of violence":http://www.msnbc.msn.com/id/25890371/"Paper: Karadzic lawyer tries to stop extradition: Appeal meant to prevent war-crime suspect from being sent to U.N. court":http://www.msnbc.msn.com/id/25859649/"Times":"Radovan Karadzic extradited to The Hague":http://www.timesonline.co.uk/tol/news/world/europe/article4427730"La Nación": "Está acusado de genocidio: Radovan Karadzic, a disposición de La Haya. El ex líder serbio llegó a Holanda para ser juzgado en el Tribunal Penal Internacional":http://www.lanacion.com.ar/nota.asp?nota_id=1034845"Avanza su extradición: Karadzic será llevado a La Haya en secreto": http://www.lanacion.com.ar/nota.asp?nota_id=1034388"El Tiempo" de Colombia: "Radovan Karadzic fue llevado a La Haya, Holanda, para ser juzgado por crímenes de guerra":http://www.eltiempo.com/mundo/europa/home/radovan-karadzic-fue-llevado-a-la-haya-holanda-para-ser-juzgado-por-crimenes-de-guerra_4416080-1"The Economist":"Arrest of a bearded man": http://www.economist.com/world/europe/displaystory.cfm?story_id=11792314"El Universal" de Méjico: "Karadzic queda en poder de la ONU en Holanda":http://www.eluniversal.com.mx/notas/526234.htmlAMERICA LATINA"El Mercurio" publica: "Reclaman la restitución del Ejército: Ex militares haitianos ocupan un antiguo cuartel":http://diario.elmercurio.com/2008/07/30/internacional/internacional/noticias/B0B07BB4-211D-4F05-9FEB-6704AF47278D.htm?id={B0B07BB4-211D-4F05-9FEB-6704AF47278D}"La Nación" publica: "Uribe pide "discreción"":http://www.lanacion.com.ar/nota.asp?nota_id=1034424"MSNBC" informa: "Woman suspected of being FARC's Europe link: Maria Remedios Garcia Albert, 57, was the alleged rebel liaison":http://www.msnbc.msn.com/id/25873981"The Economist" analiza: "Energy reform in México: Crude and oily. A controversial referendum and the future of the state oil company":http://www.economist.com/world/americas/displaystory.cfm?story_id=11791596"MSNBC" anuncia: "Mexican military losing drug war support: Border residents report abuse, violence by soldiers sent to curb narcotics": http://www.msnbc.msn.com/id/25851906/"El País" de Madrid publica: "El presidente electo de Paraguay ya no es sacerdote: El Papa ha suspendido definitivamente a Fernando Lugo porque las profesiones de obispo y gobernante de un país no son compatibles http://www.elpais.com/articulo/internacional/presidente/electo/Paraguay/sacerdote/elpepuint/20080730elpepuint_8/Tes"El País" de Madrid informa: "Chávez: "Bush quiere revivir la guerra fría". El presidente venezolano dice, en una carta enviada a Fidel Castro, que EE UU planea agredir a Cuba http://www.elpais.com/articulo/internacional/Chavez/Bush/quiere/revivir/guerra/fria/elpepuint/20080728elpepuint_14/Tes"The Economist" anuncia: "Argentina: Et tu, Julio? :The president suffers a heavy defeat at the hands of her number two":http://www.economist.com/world/americas/displaystory.cfm?story_id=11791614"La Nación" informa: "Bolivia: ratifican el referéndum. Pese a los pedidos de suspensión, la Corte Electoral dijo que se celebrará el 10 de agosto":http://www.lanacion.com.ar/nota.asp?nota_id=1034389ESTADOS UNIDOS / CANADA"New York Times" informa: " U.S. Military Says Soldiers Fired on Civilians":http://www.nytimes.com/2008/07/28/world/middleeast/28iraq.html?ref=world"El País" de Madrid anuncia: "La Casa Blanca pronostica un déficit presupuestario récord para 2009: Sería de 482.000 millones de dólares, aproximadamente el 3,5% de la economía": http://www.elpais.com/articulo/economia/Casa/Blanca/pronostica/deficit/presupuestario/record/2009/elpepueco/20080728elpepueco_8/Tes"La Nación" publica: "La economía enfrenta a Obama y McCain: El candidato demócrata advirtió que Estados Unidos está en "emergencia económica"; fuertes críticas de su rival republicano":http://www.lanacion.com.ar/nota.asp?nota_id=1034414"The Economist" analiza: "It's the economy again, stupid.John McCain and Barack Obama are offering profoundly different prescriptions, though economic and political realities will limit their ambitions": http://www.economist.com/world/unitedstates/displaystory.cfm?story_id=11792500"El País" de Madrid informa: "Republicanos y demócratas se enfocan en la economía: Barack Obama convoca a un panel de lujo para revisar sus propuestas.- John McCain mantiene contactos con las autoridades monetarias": http://www.elpais.com/articulo/internacional/Republicanos/democratas/enfocan/economia/elpepuint/20080728elpepuint_13/Tes"El Mercurio" de Chile anuncia: "Le queda menos de un mes antes de ser proclamado oficialmente en la Convención Demócrata: Obama entra en la recta final para decidir quién será su candidato a Vicepresidente":http://diario.elmercurio.com/2008/07/30/internacional/_portada/noticias/CAE4A8B7-3485-4112-8844-D31E89023938.htm?id={CAE4A8B7-3485-4112-8844-D31E89023938}"Time" informa: "Obama's Vice-Presidential Dilemma":http://www.time.com/time/politics/article/0,8599,1827714,00.html"Time" publica su sitio con links sobre las elecciones en los Estados Unidos: http://thepage.time.com/EUROPA"El País" de Madrid informa: "Erdogan llama a la unidad tras los atentados de ayer en Turquía: La explosión consecutiva de dos bombas sacude un barrio obrero de Estambul.- La cifra de muertes sube a 17 y hay unos 150 heridos, una decena de ellos de gravedad.- La policía sospecha de los independentistas kurdos": http://www.elpais.com/articulo/internacional/Erdogan/llama/unidad/atentados/ayer/Turquia/elpepuint/20080728elpepuint_4/Tes"New Yorrk Times2 anuncia: "Police Investigate Istanbul Bombings":http://www.nytimes.com/2008/07/29/world/europe/29turkey.html?ref=world"Time" publica: "Fatal Bombings in an Edgy Turkey":http://www.time.com/time/world/article/0,8599,1827056,00.html"El País" de Madrid informa: "Comienza el proceso para ilegalizar el partido de Erdogan": http://www.elpais.com/articulo/internacional/Comienza/proceso/ilegalizar/partido/Erdogan/elpepuint/20080728elpepiint_6/Tes"El País" de Madrid anuncia: "El Tribunal Constitucional de Turquía rechaza ilegalizar al partido de Gobierno":http://www.elpais.com/articulo/internacional/Tribunal/Constitucional/Turquia/rechaza/ilegalizar/partido/Gobierno/elpepuint/20080730elpepuint_9/Tes"Le Monde" publica: "Turquie : la justice n'interdit pas le parti au pouvoir":http://www.lemonde.fr/europe/article/2008/07/30/turquie-la-justice-n-interdit-pas-le-parti-au-pouvoir_1078861_3214.html"Time" analiza: "Who Was Behind the Turkish Blasts?":http://www.time.com/time/world/article/0,8599,1827398,00.htmlEl País" de Madrid informa: "Las peores inundaciones en Ucrania en 100 años se cobran la vida de 13 personas. Las fuertes lluvias han destruido más de 21.000 casas y 20.000 hectáreas de cultivos, y han dejado inutilizadas 2.020 kilómetros de carreteras y más de un centenar de puentes": http://www.elpais.com/articulo/internacional/peores/inundaciones/Ucrania/anos/cobran/vida/personas/elpepuint/20080728elpepuint_5/Tes"MSNBC" publica: "Ukraine floods kill 22, force 20,000 to flee: Damages estimated at $800 million, but few funds available to clean up":http://www.msnbc.msn.com/id/25887744/"Time" informa: "Thousands of British Passports Stolen": http://www.time.com/time/world/article/0,8599,1827501,00.html"La Nación" publica: "Los que huyen de la miseria. Actos desesperados de los ilegales en España para no ser deportados: Viajes riesgosos y casamientos arreglados":http://www.lanacion.com.ar/nota.asp?nota_id=1034426"MSNBC" informa: "7 jailed for genocide over Srebrenica massacre. War crimes court orders Bosnian Serbs to serve sentences of up 42 years":http://www.msnbc.msn.com/id/25908708/"The Economist" analiza: "France: The reformist president. Quietly but determinedly, Nicolas Sarkozy is pressing ahead with reforms in France-all without provoking huge strikes and street protests":http://www.economist.com/world/europe/displaystory.cfm?story_id=11792306ASIA – PACÍFICO /MEDIO ORIENTE"New York Times" informa: "Bomb Attacks in Baghdad and Kirkuk Kill Dozens": HTTP://WWW.NYTIMES.COM/2008/07/29/WORLD/MIDDLEEAST/29IRAQ.HTML?REF=WORLD"El País" anuncia: "Tres mujeres suicidas causan al menos 28 muertos en Bagdad. Miles de peregrinos llenan Bagdad con motivo de una importante festividad chií.- En Kirkuk, otro atentado suicida deja 22 muertos": HTTP://WWW.ELPAIS.COM/ARTICULO/INTERNACIONAL/MUJERES/SUICIDAS/CAUSAN/28/MUERTOS/BAGDAD/ELPEPUINT/20080728ELPEPUINT_9/TES"La Nación" publica: "Cuatro mujeres suicidas atacaron en Irak:: Hicieron detonar los explosivos que llevaban y mataron a 57 personas; hay por lo menos 300 heridos":http://www.lanacion.com.ar/nota.asp?nota_id=1034419"MSNBC" informa: "Female suicide bombers kill 57, wound dozens. Attackers target Shiite pilgrimage in Baghdad, Kurdish rally in Kirkuk": http://www.msnbc.msn.com/id/25880699/"New York Times" anuncia: "Olmert to Resign After September Vote": HTTP://WWW.NYTIMES.COM/2008/07/31/WORLD/MIDDLEEAST/31MIDEAST.HTML?_R=1&HP&OREF=SLOGIN"CNN" publica: "Ahmadinejad: The big powers are going down":HTTP://EDITION.CNN.COM/2008/WORLD/MEAST/07/29/IRAN.AIDS.AP/INDEX.HTML"Time" informa: "Ahmadinejad: 'Powers' Going Down": HTTP://WWW.TIME.COM/TIME/WORLD/ARTICLE/0,8599,1827377,00.HTML"The Economist analiza: "Iran: Who runs it?": http://www.economist.com/world/mideast-africa/displaystory.cfm?story_id=11792348"La Nación" anuncia: "Irán criticó a la ONU ante los Países No Alineados. Ahmadinejad aseguró en la cumbre de cancilleres que el organismo actúa "a favor de las grandes potencias"; pidió crear un fondo para financiar proyectos del bloque":http://www.lanacion.com.ar/nota.asp?nota_id=1034530"CNN" informa: "Pakistani militants abduct 30 police": http://edition.cnn.com/2008/WORLD/asiapcf/07/29/pakistan.abductions/index.html"Time" anuncia: "Cambodia Reelects Longtime Leader": http://www.time.com/time/world/article/0,8599,1827054,00.html"MSNBC" publica: "Typhoon slams Taiwan, triggering floods, slides: At least one killed, air traffic disrupted; Typhoon Fung Wong heads to China": http://www.msnbc.msn.com/id/25881000/"The Economist" analiza: "The Beijing Olympics:Five-ring circus": http://www.economist.com/world/asia/displaystory.cfm?story_id=11792915"El Mercurio" publica: "Denuncias a días de la inauguración de los Juegos Olímpicos: China no cumple promesas y mantiene censura a la prensa y faltas a DD.HH.": HTTP://DIARIO.ELMERCURIO.COM/2008/07/30/INTERNACIONAL/_PORTADA/NOTICIAS/CB8049AE-EDCE-4C33-AF25-F7337A8C08B6.HTM?ID={CB8049AE-EDCE-4C33-AF25-F7337A8C08B6}"El País" informa: "Ni los Juegos Olímpicos pueden con la censura en China: El COI no logra convencer al país asiático para que los periodistas tengan acceso libre a Internet": HTTP://WWW.ELPAIS.COM/ARTICULO/INTERNET/JUEGOS/OLIMPICOS/PUEDEN/CENSURA/CHINA/ELPPGL/20080730ELPEPUNET_3/TES"New York Times" anuncia: "China to Limit Web Access During Games":HTTP://WWW.NYTIMES.COM/2008/07/31/SPORTS/OLYMPICS/31CHINA.HTML?HP"China Daily" publica: "WTO talks collapse amid farm row": HTTP://WWW.CHINADAILY.COM.CN/CHINA/2008-07/30/CONTENT_6887475.HTM"CNN" informa: "China rebuffs human rights report":http://edition.cnn.com/2008/WORLD/asiapcf/07/29/china.humanrights/index.html"CNN" publica: "India: Police defuse 18 bombs at market":http://edition.cnn.com/2008/WORLD/asiapcf/07/29/india.bombs.ap/index.html+"Time" anuncia: "India: The Terrorists Within": http://www.time.com/time/world/article/0,8599,1826950,00.htmlAFRICA"New York Time" informa: "Sudan Rallies Behind Leader Reviled Abroad":http://www.nytimes.com/2008/07/28/world/africa/28sudan.html?ref=world"CNN" publica: "U.S. expands Zimbabwe sanctions":http://edition.cnn.com/2008/WORLD/africa/07/25/zimbabwe.sanctions/index.html"MSNBC" publica: "Officials say Zimbabwe talks break off: Mugabe insists he remain president":http://www.msnbc.msn.com/id/25887595/"MSNBC" informa: "Cash crisis, inflation worsen in Zimbabwe: Bank chief plans new currency reforms to tackle inflation and shortages":http://www.msnbc.msn.com/id/25869792/"CNN" anuncia: "Nigerian militants: We'll destroy oil pipelines":http://edition.cnn.com/2008/WORLD/africa/07/23/nigeria.oil/index.htmlECONOMIA"The Economist" analiza: "World trade: Dried up. Talks over the Doha round of global trade talks have collapsed":http://www.economist.com/finance/displayStory.cfm?story_id=11831960&source=features_box_main"The Economist" publica su informe semanal: "Business this week":http://www.economist.com/displaystory.cfm?story_id=11793527&CFID=15321684&CFTOKEN=24001901"New York Times" informa: "Stock Indexes Continue to Slip":http://www.nytimes.com/2008/07/29/business/29stox.html?_r=1&ref=business&oref=slogin"El País" de Madrid informa: "El FMI alerta del empeoramiento de la crisis crediticia: La institución internacional achaca este empeoramiento a la ralentización de la economía mundial.- Subraya la caída de los precios de la vivienda en España": http://www.elpais.com/articulo/economia/FMI/alerta/empeoramiento/crisis/crediticia/elpepueco/20080728elpepueco_7/Tes"CNN" publica: "Global trade deal falls apart":http://edition.cnn.com/2008/BUSINESS/07/29/wto.collapse.ap/index.html"CNN" informa: "High oil price boosts BP profit":http://edition.cnn.com/2008/BUSINESS/07/29/bp.profit.ap/index.html"La Nación" publica: "La liberalización del comercio mundial. Anunciaron el fracaso de la Ronda de Doha. El director general de la Organización Mundial del Comercio, Pascal Lamy, confirmó que las negociaciones quedaron truncas; declaró estar "profundamente consternado"":http://www.lanacion.com.ar/nota.asp?nota_id=1034531La caída del crudo impulsa a Wall Street: "La Bolsa de Nueva York muestra fuertes avances; el petróleo bajó más de tres dólares y se negocia en US$ 121 el barril en el mercado estadounidense": http://www.lanacion.com.ar/nota.asp?nota_id=1034574OTRAS NOTICIAS"Time" publica: "Beijing Cites Many Olympic Threats": http://www.time.com/time/world/article/0,8599,1827353,00.html"MSNBC" publica: "Olympic threats fuel unease about security: China says heavy defense will secure Games, but clampdown is smothering":http://www.msnbc.msn.com/id/25890371/"Time" informa: "A Video Threat to the Olympics?":http://www.time.com/time/world/article/0,8599,1826953,00.html"The Economist" analiza: "Global Islam: Unusual guests, a most unusual host. A new breeze may be blowing very softly from the Saudi sands":http://www.economist.com/world/international/displaystory.cfm?story_id=11792340

STATISTIK DER BODENPRODUKTION VON OBERÖSTERREICH Statistik der Bodenproduktion von Oberösterreich ( - ) Einband ( - ) Titelseite ( - ) Vorwort. ( - ) Inhalt. ( - ) Die Grundlagen der Bodenproduktion von Oberösterreich. ([I]) I. Allgemeines. ([I]) Lage, Grenzen, Eintheilung. ([I]) Gewässer. ([I]) [Tabelle]: Die von dem k. k. Katastral-Mappen-Archive als Flüsse bezeichneten Gewässer sind: (II) Klima. (II) [2 Tabellen]: (1)Im fünjährigen Durchschnitte und nach der achtzigtheiligen Scala des Thermometers beträgt dort die mittlere Temperatur des Monates (2)., liegen von dem gleichen Orten auch die Niederschlagsmengen vor. Nach denselben entfallen im Mittel auf den Monat (II) [5 Tabellen]: (1)Von der vorstehend angegebenen Jahressumme der Niederschläge kommen auf den. (2)Die Höhe des als Schnee gefallenen atmosphärischen Wassers stellt sich an dem gleichen Beobachtungsorte im Mittel von 42 Jahren für den. (3)Auf eine und dieselbe Vergleichsperiode von 7 Jahren gebucht, stellt sich die jährliche Wassermenge (4)Beträgt z.B. die Wassermenge in. (5)Auch in Bezug auf Hagelschaden haben einige Gegenden Oberösterreichs nicht unbedeutend zu leiden. (III) [Tabelle]: Hauptübersicht der Hagelschäden, welche während der Zeit von 1840 bis 1870 in sämmtlichen Steuerbezirken Oberösterreichs vorfielen. (III) Verhältnisse und Ausdehnung der Culturarten. (IV) [Tabelle]: In seinen Hauptculturarten nimmt das Ackerland mit 703.085 Joch ab er mit rund 34% die erste Stelle ein; ihm zunächst kommen: (V) [Tabelle]: Verhältniß der Culturarten in Percenten der Summen in ganz Oberösterreich und in seinen einzelnen natürlichen Gebieten. (V) Besitzstands-Kategorien. (VI) [Tabelle]: Die Zahl der Besitzstände in Oberösterreich beträgt inclusive der 6433 Besitzungen, die nur aus Bauarea allein bestehen, 132.992, welche sich (wie aus der Pag. 149 enthaltenen Hauptübersicht zu erfahren ist) folgend gestalten: (VI) Bevölkerung und Volkscharakter. (VII) Dienstbotenwesen. (VIII) Kost-, Lohn- und Arbeiterverhältnisse. (VIII) Wohn- und Wirtschaftsgebäude. (X) Lebendes und todtes Inventar. (XI) Landwirtschaftliches Maschinewesen. (XII) [Tabelle]: Obwohl bezüglich der Anzahl der in Oberösterreich vorhandenen landwirtschaftlichen Maschinen ganz genaue Nachweise fehlen, so läßt sich doch mit ziemlicher Sicherheit auf Grund von Erhebungen zur Zeit das Vorhandensein nachgenannter Maschinen constatiren und zwar: (XIII) Wirthschaftsbetrieb, Wirtschaftssystem, Fruchtfolge. (XIII) [Tabelle]: Von je 100 Wirthschaften halten 32 gar keine oder nur bis zu 5% ihres Areales schwarze Brache; (XIV) Die in Oberösterreich gebräuchlichen Wirthschaftssysteme mit Rücksicht auf die Benützung des Brachfeldes. (XIV) [Tabelle]: I. Dreifelder-Wirthschaft. (XIV) [5 Tabellen]: (1)II. Vierfelder-Wirthschaft. (2)III. (3)Trisch-Wirthschaft. (4)IV. Egarten-Wirthschaft. (5)Uebersicht. (XV) Anbau-Verhältnisse der Feldgewächse; Geschichtliches. (XVI) [Tabelle]: Von der Gesammt-Ackerlands-Area werden bebaut: (XVI) [Tabelle]: Produktion und Werth der Produktion an Feldgewächsen und den Erzeugnissen des Graslandes im Durchschnitt der letzten sechs Jahre. (XIX) Wald- und Holzwirthschaft. (XX) [Tabelle]: Zunächst dem Ackerlande mit 34% des Gesammtareales steht in Oberösterreich der Wald mit 33%. Davon bedecken: (XX) Kohlenproduktion. (XX) Wiesen und Weiden. (XXI) [Tabelle]: Das Grasland besteht aus: (XXI) Obstbau, Obstnutzung. (XXI) Gartenbau. (XXIII) Gemenglage der Grundstücke, Arrondirung. (XXIII) [2 Tabellen]: (1)Das Ergebnis war, daß im Gebiete Grünburg von 771 Besitzungen im Ausmaße von 25 - 30 Joch. (2)Weniger günstig stellte sich die Gemenglage im Gebiete St. Florian heraus, wo von 162 Gütern gleicher Größe nur. (XXIV) Thierzucht im Allgemeinen. (XXIV) [Tabelle]: Der Gesammt-Viehstand besteht aus: (XXIV) [Tabelle]: Vergleich des Viehstandes und der Bodenfläche der fünf natürlichen Gebiete von Oberösterreich in absoluten und realtiven Zahlen. (XXV) Pferdezucht. (XXVI) Rinderviehzucht, Racen, Schläge und deren Verbreitung. (XXVI) [Tabelle]: .dagegen lassen sich aus eben diesem Operate und aus dem vorliegenden statistischen Materiale folgende Vergleiche ableiten: (XXVIII) Produktion aus der Rinderviehzucht. (XXVIII) [Tabelle]: Die verschiedenen Hauptprodukte, wie sie aus der Kuhmilch gezogen werden, belaufen sich im großen Durchschnitte auf 2,900.000 Hektoliter, wovon 1,200.000 Hektoliter als frische Milch, 950.000 Hektoliter als abgerahmte Milch und 360.000 Hektoliter als Molke zum unmittelbaren Consum dienen, und woraus ferner. (XXVIII) Stallfütterung, Austrieb. Mittel zur Hebung der Rindviehzucht. (XXIX) Schweinezucht. (XXIX) Schafzucht. (XXX) Ziegenzucht. Geflügelzucht. (XXXI) Fischzucht. (XXXI) Bienezucht. (XXXII) [Tabelle]: Für das Jahr 1876 stellte sie sich nebst der Ausbeute an Honig und Wachs, für jedes der fünf natürlichen Gebiete, wie folgt: (XXXII) Wildausbeute. (XXXII) [2 Tabellen]: (1)An nützlichem Wilde wurden erlegt: (2)Die Jagd wird in einer gewissen Anzahl von Jagdgebieten betrieben, welche sich zur Zeit der Ermittlung der vorstehenden Daten auf 207 beliefen. Unter denselben erstreckten sich: (XXXIII) Gewerbliche und landwirtschaftliche Industrie. (XXXIII) Verschiedene Einrichtungen. Bauern-Assecuranzen und Unterricht. (XXXIV) II. Die fünf natürlichen Gebiete. (XXXV) I. Gebiet. Das Bergland und die Ebene an der Donau. ([XXXVI]) [2 Tabellen]: (1)Das Areale dieses Gebietes umfaßt 57 Meilen oder 33 Myriameter und besteht aus folgenden Culturen: (2)Abgesehen von den verschiedenen Unterabtheilungen ein und derselben Culturart, wie sie z. B. beim Ackerland, zu dem die Trischäcker, beim Walde, zu welchem Hoch- und Niederwald u. s. w. gezählt werden müssen, vorkommen, ergeben sich 7 Hauptculturarten, wovon auf. (XXXVII) [2 Tabellen]: (1)Die hier vorhandenen 32.885 Besitzstände gliedern sich in Bezug auf Größe, wie folgt: (2)Mit Rücksicht auf die durchschnittliche Ausdehnung der Hauptculturarten eines Besitzstandes ergibt sich für dieses Gebiet: (XXXVIII) [Tabelle]: Die den einzelnen Hauptfrüchten gewidmete Grundfläche und der hieraus resultirende Ertrag beträgt im Durchschnitte für das Gebiet bei. (XL) II. Gebiet. Die Alpen. (XLIII) [3 Tabellen]: (1)Da das Gebiet der Alpen weder Auen noch Aecker mit Obstbäumen, noch Trischäcker enthält, vermindert sich die Zahl der Culturarten auf 15. (2)Das fruchtbare Land vertheilt sich mit: (3)Die Zahl der Besitzstände dieses Gebietes beträgt 8350; von diesen haben: (XLIV) [2 Tabellen]: (1)Die Anbaufläche beträgt: (2)Die Erträge der Hauptprodukte stellten sich, wie folgt: (XLV) III. Gebiet. Die Voralpen. (XLVII) [Tabelle]: Das Detail der Grundvertheilung nach Culturarten ist Folgendes: (XLVIII) [2 Tabellen]: (1)Von dem Gesammtareale entfallen. (2)Die Zahl aller Besitzungen, inclusive jener Gebäude, zu welchen außer der verbauten Area kein anderer Grund gehört, beträgt 13.118; davon haben. (XLIX) [Tabelle]: Das durchschnittliche Gesammt-Erträgniß bemißt sich bei: (L) IV. Gebiet. Zwischen Traun und Enns. (LI) [Tabelle]: Der produktive Boden besteht aus. (LI) [2 Tabellen]: (1)Die meisten Besitzstände sind, wie in allen übrigen Gebieten, in jenen Kategorien zu finden, welche das geringste Feldausmaß repräsentiren. Es besteht nämlich: (2)Die jährlichen Erträge und die Anbauflächen bewegen sich hier bei. (LII) V. Gebiet. Zwischen der Traun und dem Inn. (LV) [3 Tabellen]: (1)Sein Boden umfaßt an. (2)Von den Culturarten kommen. (3)Die Abstufung nach Zahl und Größe der Besitzstände ist folgende: (LVI) III. Das statistische Materiale. ([LXIII]) Berichtigungen. ( - ) Flächenmaß der Culturgattungen und des unproduktiven Bodens der fünf natürlichen Gebiete von Oberösterreich, nebst einer Uebersicht über die Zusammensetzung dieser Gebiete auf Grund der politischen Eintheilung des Landes. ([1]) [Tabelle]: I. Gebiet: Bergland und Ebene an der Donau. ([1]) 1. Aigen. 2. Engelszell. (2 - 3) 3. Freistadt. (2 - 3) 4. Grein. (4 - 5) 5. Haslach. 6. Lembach. 7. Leonfelden. (6 - 7) 8. Mauthausen. 9. Neufelden. (8 - 9) 10. Ottensheim. (8 - 9) 11. Perg. (10 - 11) 12. Prägarten. (10 - 11) 13. Rohrbach. (12 - 13) 14. Urfahr. (12 - 13) 15. Weißenbach. (14 - 15) Zusammenfassung der Steuer-Aemter des I. Gebietes. (14 - 15) [Tabelle]: II. Gebiet: Alpen. (16 - 17) 1. Ischl. 2. Gmunden theilweise. 3. Kirchdorf theilweise. (16 - 17) 4. Mondsee. (16 - 17) 5. Weyr theilweise. 6. Windischgarsten. (18 - 19) Zusammenstellung des natürlichen Gebietes II. (18 - 19) [Tabelle]: III. Gebiet: Voralpen. (20 - 21) 1. Frankenmarkt theilweise. 2. Gmunden theilweise. (20 - 21) 3. Grünburg. (20 - 21) 4. Kirchdorf theilweise. (22 - 23) 5. Kremsmünster theilweise. (22 - 23) 6. Steyr theilweise. 7. Vöcklabruck 8. Weyr theilweise. (24 - 25) Zusammenstellung des natürlichen Gebietes III. (26 - 27) [Tabelle]: IV. Gebiet: Zwischen Traun und Enns. (28 - 29) 1. Enns. 2. Florian, St. (28 - 29) 3. Kremsmünster thlw. (28 - 29) 4. Lambach theilw. (30 - 31) 5. Neuhofen. (30 - 31) 6. Steyr theilweise. 7. Wels theilweise. (32 - 33) Zusammenstellung des natürlichen Gebietes IV. (32 - 33) [Tabelle]: V. Gebiet: Zwischen Traun und Inn. (34 - 35) 1. Braunau. 2. Efferding. (34 - 35) 3. Frankenmarkt theilweise. 4. Gmunden theilweise. (36 - 37) 5. Grieskirchen. (38 - 39) 6. Haag. (38 - 39) 7. Lambach theilweise. (40 - 41) 8. Linz. (40 - 41) 9. Mattighofen. (42 - 43) 10. Mauerkirchen. (42 - 43) 11. Obernberg. (44 - 45) 12. Peuerbach. (46 - 47) 13. Raab. (46 - 47) 14. Ried. (48 - 49) 15. Schärding. (50 - 51) 16. Schwanenstadt. (52 - 53) 17. Vöcklabruck theilweise. 18. Weizenkirchen. (54 - 55) 19. Wels theilweise. (56 - 57) 20. Wildshut. (56 - 57) Zusammenstellung des natürlichen Gebietes V. (58 - 59) [Tabelle]: Hauptübersicht der fünf natürlichen Gebiete. (60 - 61) [Tabelle]: Vergleich der fünf natürlichen Gebiete mit der Eintheilung nach Kreisen und Steuerbezirken. (60 - 61) A. Vergelich des Gebietes I mit dem Mühlkreise. B. Vergleich des Gebietes II mit dem Traunkreise. (60 - 61) C. Vergleich des Gebietes III mit dem Traunkreise. D. Vergleich des Gebietes IV. mit dem Traunkreise. (62 - 63) E. Vergleich des Gebietes V mit dem Innkreise. (64 - 65) [Tabelle]: Die Flächen der Cultur-Hauptgattungen auf Procente der ganzen Area berechnet. Gebiete I - V. ([67]) Gebiet I. Bergland und Ebene an der Donau. (68) 1. Aigen. 2. Engelszell. 3. Freistadt. 4. Grein. (68) 5. Haslach. 6. Lembach. 7. Leonfelden. 8. Mauthausen. 9. Neufelden. (69) 10. Ottensheim. (69) 11. Perg. 12. Prägarten. 13. Rohrbach. (70) 14. Urfahr. (70) 15. Weißenbach. 16. Weißenbach. (71) I. Gebiet [Übersicht]. (71) II. Gebiet: Alpen. (72) 1. Ischl. 2. Gmunden thlw. 3. Kirchdorf thlw. 4. Mondsee. 5. Weyr thlw. 6. Windischgarsten. (72) II. Gebiet [Übersicht]. (72) III. Gebiet: Voralpen. (73) 1. Frankenmarkt theilweise. 2. Gmunden theilweise. 3. Grünburg. 4. Kirchdorf theilweise. (73) 5. Kremsmünster theilweise. (73) 6. Steyr theilweise. 7. Vöcklabruck thlw. 8. Weyr theilweise. (74) III. Gebiet [Übersicht]. (74) IV. Gebiet: Zwischen Traun und Enns. (75) 1. Enns. 2. St. Florian. 3. Kremsmünster thlw. 4. Lambach thlw. (75) 5. Neuhofen. (75) 6. Steyr theilweise. 7. Wels thlw. (76) IV. Gebiet. [Übersicht]. (76) V. Gebiet: Zwischen Traun und Inn. (77) 1. Braunau. 2. Efferding. 3. Frankenmarkt theilweise. (77) 4. Gmunden theilweise. (77) 5. Grieskirchen. 6. Haag. 7. Lambach theilweise. (78) 8. Linz. 9. Mattighofen. 10. Mauerkirchen. (79) 11. Obernberg. (79) 12. Peuerbach. 13. Raab. (80) 14. Ried. (80) 15. Schärding. (81) 16. Schwanenstadt. 17. Vöcklabruck theilweise. 18. Weißenkirchen. (82) 19. Wels theilweise. (82) 20. Wildshut. (83) V. Gebiet [Übersicht]. (83) Haupt-Uebersicht. (84) Areale der verschiedenen Grössen-Kategorien der Besitzstände. ([85]) [Tabelle]: I. Gebiet: Bergland und Ebene an der Donau. (86 - 87) 1. Aigen. 2. Engelszell. (86 - 87) 3. Freistadt. (86 - 87) 4. Grein. (88 - 89) 5. Haslach. 6. Lembach. (90 - 91) 7. Leonfelden. (90 - 91) 8. Mauthausen. (92 - 93) 9. Neufelden. (92 - 93) 10. Ottensheim. (94 - 95) 11. Perg. (94 - 95) 12. Prägarten. 13. Rohrbach. (96 - 97) 14. Urfahr. 15. Weissenbach. (98 - 99) Zusammenstellung des natürlichen Gebietes I. (100 - 101) [Tabelle]: II. Gebiet: Alpen. (102 - 103) 1. Ischl. 2. Gmunden thlw. 3. Kirchdorf thlw. (102 - 103) 4. Mondsee. (102 - 103) 5. Weyr thlw. 6. Windischgarsten. (104 - 105) Zusammenstellung des natürlichen Gebietes II. (104 - 105) [Tabelle]: III. Gebiet: Voralpen. (106 - 107) 1. Frankenmarkt theilweise. 2. Gmunden theilweise. (106 - 107) 3. Grünburg. (106 - 107) 4. Kirchdorf theilweise. (108 - 109) 5. Kremsmünster thlw. (108 - 109) 6. Steyr thlw. 7. Vöcklabruck thlw. (110 - 111) 8. Weyr thlw. (110 - 111) Zusammenstellung des natürlichen Gebietes III. (112 - 113) [Tabelle]: IV. Gebiet: Zwischen Traun und Enns. (114 - 115) 1. Enns. 2. St.Florian. (114 - 115) 3. Kremsmünster theilweise. 4. Lambach theilweise. (116 - 117) 5. Neuhofen (116 - 117) 6. Steyr theilweise. 7. Wels thlw. (118 - 119) Zusammenstellung des natürlichen Gebietes IV. (120 - 121) [Tabelle]: V. Gebiet: Zwischen Traun und Inn. (122 - 123) 1. Braunau. 2. Efferding. (122 - 123) 3. Frankenmarkt theilweise. (124 - 125) 4. Gmunden theilweise. (124 - 125) 5. Grieskirchen. (126 - 127) 6. Haag. (126 - 127) 7. Lambach theilweise. (128 - 129) 8. Linz. (130 - 131) 9. Mattighofen. (130 - 131) 10. Mauerkirchen. (132 - 133) 11. Obernberg. (134 - 135) 12. Peuerbach. (134 - 135) 13. Raab. (136 - 137) 14. Ried. (138 - 139) 15. Schärding. (140 - 141) 16. Schwanenstadt. (142 - 143) 17. Vöcklabruck theilweise. 18. Waitzenkirchen. (144 - 145) 19. Wels theilweise. (144 - 145) 20. Wildshut. (146 - 147) Zusammenstellung des natürlichen Gebietes V. (148 - 149) [Tabelle]: Haupt-Uebersicht der fünf natürlichen Gebiete. (148 - 149) [Tabelle]: Vergleich der fünf natürlichen Gebiete mit der politischen Eintheilung nach Kreisen und Steueramtsbezirken. (150 - 151) A. Vergleich des Gebietes I mit dem Mühlkreise. B. Vergleich des Gebietes II mit dem Traunkreise. (150 - 151) C. Vergleich des Gebietes III mit dem Traunkreise. D. Vergleich des Gebietes IV mit dem Traunkreise. (152 - 153) E. Vergleich des Gebietes V mit dem Hausruckkreise und Innkreise. (154 - 155) Durchschnittliche Ausdehnung eines Besitzstandes innerhalb jeder Größen-Kategorie. ([157]) [Tabelle]: I. Gebiet: Bergland und Ebene an der Donau. (158 - 159) 1. Aigen. 2. Engelszell. (158 - 159) 3. Freistadt. (158 - 159) 4. Grein. (160 - 161) 5. Haslach. 6. Lembach. (162 - 163) 7. Leonfelden. (162 - 163) 8. Mauthausen. (164 - 165) 9. Neufelden. (164 - 165) 10. Ottensheim. (166 - 167) 11. Perg. (166 - 167) 12. Prägarten. (168 - 169) 13. Rohrbach. (168 - 169) 14. Urfahr. (170 - 171) 15. Weißenbach. (170 - 171) Zusammenstellung des Gebietes I. (172 - 173) [Tabelle]: II. Gebiet: Alpen. (174 - 175) 1. Ischl. 2. Gmunden theilweise. 3. Kirchdorf theilweise. (174 - 175) 4. Mondsee. (174 - 175) 5. Weyr theilweise. 6. Windischgarsten. (176 - 177) Zusammenstellung des Gebietes II. (176 - 177) [Tabelle]: III. Gebiet: Voralpen. (178 - 179) 1. Frankenmarkt theilweise. 2. Gmunden theilweise. (178 - 179) 3. Grünburg. (178 - 179) 4. Kirchdorf theilweise. (180 - 181) 5. Kremsmünster theilweise. (180 - 181) 6. Steyr theilweise. 7. Vöcklabruck theilweise. (182 - 183) 8. Weyr theilweise. (182 - 183) Zusammenstellung des Gebietes III. (184 - 185) [Tabelle]: IV. Gebiet: Zwischen Traun und Enns. (186 - 187) 1. Enns. 2. Florian, St. (186 - 187) 3. Kremsmünster theilweise 4. Lambach theilweise. (188 - 189) 5. Neuhofen. (188 - 189) 6. Steyr theilweise. 7. Wels theilweise. (190 - 191) Zusammenstellung des Gebietes IV. (192 - 193) [Tabelle]. V. Gebiet: Zwischen Traun und Inn. (194 - 195) 1. Braunau. 2. Efferding. (194 - 195) 3. Frankenmarkt theilweise. (196 - 197) 4. Gmunden theilweise. (196 - 197) 5. Grieskirchen. (198 - 199) 6. Haag. (198 - 199) 7. Lambach theilweise. (200 - 201) 8. Linz. (202 - 203) 9. Mattighofen. (202 - 203) 10. Mauerkirchen. (204 - 205) 11. Obernberg. (206 - 207) 12. Peuerbach. (206 - 207) 13. Raab. (208 - 209) 14. Ried. (210 - 211) 15. Schärding. (212 - 213) 16. Schwanenstadt. (214 - 215) 17. Vöcklabruck theilweise. 18. Waizenkirchen. (216 - 217) 19. Wels theilweise. (216 - 217) 20. Wildshut. (218 - 219) Zusammenstellung des Gebietes V. (220 - 221) [Tabelle]: Haupt-Uebersicht der fünf natürlichen Gebiete. (222 - 223) Durchschnittliche Ausdehnung der Hauptculuren eines Besitzstandes. ([225]) [Tabelle]: Im Gebiete I. (226) 1. Aigen. 2. Engelszell. (226) 3. Freistadt. (227) 4. Grein. (227) 5. Haslach. (228) 6. Lembach. (228) 7. Leonfelden. (229) 8. Mauthausen. (229) 9. Neufelden. (230) 10. Ottensheim. (230) 11. Perg. (231) 12. Prägarten. (231) 13. Rohrbach. (232) 14. Urfahr. (233) 15. Weißenbach. (233) Zusammenstellung des Gebietes I. (234) [Tabelle]: Gebiet II: Alpen. (235) 1. Ischl. 2. Gmunden theilweise. 3. Kirchdorf theilweise. (235) 4. Mondsee. 5. Weyr theilweise. 6. Windischgarsten. (236) Zusammenstellung des Gebietes II. (237) [Tabelle]: Gebiet III. Voralpen. (238) 1. Frankenmarkt theilweise. 2. Gmunden theilweise. (238) 3. Grünburg. (239) 4. Kirchdorf theilweise. (239) 5. Kremsmünster theilweise. 6. Steyr theilweise. (240) 7. Vöcklabruck theilweise. 8. Weyr theilweise. (241) Zusammenstellung des Gebietes III. (241) [Tabelle]: Gebiet IV. Zwischen Traun und Enns. (242) Zusammenstellung des Gebietes IV. (222 - 223) 1. Enns. (242) 2. St. Florian. (242) 3. Kremsmünster theilweise. 4. Lambach theilweise. (243) 5. Neuhofen. (244) 6. Steyr theilweise. (244) 7. Wels theilweise. (245) [Tabelle]: Gebiet V: Zwischen Traun und Inn. (246) 1. Braunau. (246) 2. Efferding. (246) 3. Frankenmarkt theilweise. (247) 4. Gmunden theilweise. (247) 5. Grieskirchen theilweise. (248) 6. Haag. (249) 7. Lambach theilweise. (249) 8. Linz. (250) 9. Mattighofen. (251) 10. Mauerkirchen. (251) 11. Obernberg. (252) 12. Peuerbach. (253) 13. Raab. (253) 14. Ried. (254) 15. Schärding. (256) 16. Schwanenstadt. (257) 17. Vöcklabruck. 18. Waizenkirchen. (258) 19. Wels theilweise. (259) 20. Wildshut. (259) Zusammenstellung des Gebietes V. (260) [Tabelle]: Haupt-Uebersicht der fünf natürlichen Gebiete. (261) Vertheilung der Culturflächen auf die relative landwirtschaftliche Bevölkerung. ([263]) [Tabelle]: I. Gebiet: Bergland und Ebene an der Donau. (264 - 265) 1. Aigen. 2. Engelszell. (264 - 265) 3. Freistadt. (264 - 265) 4. Grein. (266 - 267) 5. Haslach. 6. Lembach. (268 - 269) 7. Leonfelden. (268 - 269) 8. Mauthausen. (270 - 271) 9. Neufelden. (270 - 271) 10. Ottensheim. (272 - 273) 11. Perg. (272 - 273) 12. Prägarten. (274 - 275) 13. Rohrbach. (274 - 275) 14. Urfahr. (276 - 277) 15. Weißenbach. (276 - 277) Zusammenfassung des Gebietes I. (278 - 279) [Tabelle]: II. Gebiet: Alpen. (280 - 281) 1. Ischl. 2. Gmunden. 3. Kirchdorf. (280 - 281) 4. Mondsee. (280 - 281) 5. Weyr. 6. Windischgarsten. (282 - 283) Zusammenstellung des natürlichen Gebietes II. (282 - 283) [Tabelle]: III. Gebiet: Voralpen. (284 - 285) 1. Frankenmarkt theilweise. 2. Gmunden theilweise. (284 - 285) 3. Grünberg. 4. Kirchdorf theilweise. (286 - 287) 5. Kremsmünster theilweise. 6. Steyr theilweise. 7. Vöcklabruck theilweise. (288 - 289) 8. Weyr theilweise. (290 - 291) Zusammenstellung des natürlichen Gebietes III. (290 - 291) [Tabelle]: IV. Gebiet: Zwischen Traun und Enns. (292 - 293) 1. Enns. 2. Florian, St. (292 - 293) 3. Kremsmünster theilweise. 4. Lambach theilweise. (294 - 295) 5. Neuhofen. (294 - 295) 6. Steyr theilweise. 7. Wels theilw. (296 - 297) Zusammenstellung des natürlichen Gebietes IV. (298 - 299) [Tabelle]: V. Gebiet: Zwischen Traun und Inn. (300 - 301) 1. Braunau. 2. Efferding. (300 - 301) 3. Frankenmarkt theilweise. (302 - 303) 4. Gmunden theilweise. (302 - 303) 5. Grieskirchen. (304 - 305) 6. Haag. (304 - 305) 7. Lambach theilweise. (306 - 307) 8. Linz. (308 - 309) 9. Mattighofen. (308 - 309) 10. Mauerkirchen. (310 - 311) 11. Obernberg. (310 - 311) 12. Peuerbach. (312 - 313) 13. Raab. (314 - 315) 14. Ried. (314 - 315) 15. Schärding. (318 - 319) 16. Schwanenstadt. (320 - 321) 17. Vöcklabruck theilweise. (320 - 321) 18. Waizenkirchen. (322 - 323) 19. Wels theilweise. (322 - 323) 20. Wildshut. (324 - 325) Zusammenstellung des natürlichen Gebietes V. (326 - 327) [Tabelle]: Haupt-Uebersicht der fünf natürlichen Gebiete. (326 - 327) [Karte]: Das Erzherzogthum Oesterreich ob der Enns mit Bezug auf seine Eintheilung in 5 natürliche Gebiete. ( - ) Einband ( - ) Einband ( - )

DESCARTES' SCHULE [1. BAND. ZWEITER THEIL, ZWEITE VÖLLIG UMGEARBEITETE AUFLAGE] Geschichte der neuern Philosophie (-) Descartes' Schule [1. Band. Zweiter Theil, zweite völlig umgearbeitete Auflage] (1,2,2 / 1865) ( - ) Einband ( - ) Titelseite ([I]) [Motto]: "Omnia praeclara tam difficilia quam rara sunt." ([III]) Inhaltsverzeichniß. ([V]) Erstes Capitel. Der Cartesianismus in Holland und Frankreich. Die jüngere Schule: Clauberg, de la Forge, Becker. Die Keime des Spinozismus. ([1]) I. Verbreitung und Hemmungen des Cartesianismus in Holland und Frankreich. ([1]) II. Die jüngere Schule. (5) 1. Die Richtung zu Spinoza. (5) 2. Clauberg. (Louis de la Forge. Cordemoy.) (7) 3. Balthasar Becker. Unmöglichkeit der Magie. (8) 4. Fortgang zu Spinoza. (9) Zweites Capitel. Der Occasionalismus. Arnold Geulinx. Das Kriterium der menschlichen Selbstständigkeit. Seele und Körper. Das Verhältnis der beiden Substanzen. Das Verhältnis des Menschen zu Gott. Selbsterkenntniß. Die Tugend der Demuth und die reine Betrachtung. ([11]) 1. Arnold Geulinx. ([11]) II. Die occasionalistische Metaphysik. (13) 1. Die Aufgabe. (13) 2. Der Grundsatz zur Lösung. Das Kriterium der menschlichen Selbstthätigkeit. (14) 3. Ursache und Veranlassung. Causa efficiens und causa occasionalis. (15) 4. Der Mensch als Verbindung von Seele und Körper. (17) 5. Das Verhältniß zwischen Seele und Körper. (18) 6. Der Gottesbegriff. (21) 7. Geulinx und Spinoza. (22) III. Die occasionalistische Sittenlehre. (23) 1. Das Princip der Ethik. Die Cardinaltugenden. (23) 2. Die höchste Tugend und die reine Betrachtung. (25) Drittes Capitel. Nicole Malebranche. Die Vereiniung von Religion und Philosophie. Augustinismus und Cartesianismus. ([28]) I. Aufgabe und Standpunkt. ([28]) II. Leben und Charakter. (31) 2. Das Oratorium Jesu. (31) 2. Das Oratorium und Descartes. (33) 3. Malebranche im Oratorium. Das Studium Descartes'. Sein Hauptwerk. (35) 4. Die Schriften. (36) 5. Polemik. (38) 6. Einsamkeit und Tod. (39) Viertes Capitel. Malebranche's Lehre. I. Grundlegung und Aufgabe. Der Dualismus und das Erkenntnißprolem. Der Occasionalismus. Der Gottesbegriff und die heidnische Philosophie. Der Augustinismus. Irrthum und Sünde. Wahrheit und Erleuchtung. ([41]) I. Der Dualismus und das Erkenntnißproblem. ([41]) 1. Denken und Ausdehnung. ([41]) 2. Gestaltung und Bewegung. Vorstellung und Begehrung. (42) 3. Die Quellen des Irrthums und der Weg zur Wahrheit. (43) II. Occasionalismus. (45) 1. Die Unwirksamkeit der Körper. (45) 2. Die Unwirksamkeit der Geister. (46) 3. Unwirksamkeit der Dinge. Die natürliche und die erzeugende Ursache. (47) III. Der Gottesbegriff im Gegensatz zur alten Philosophie. (49) 1. Gott als die alleinige Ursache. (49) 2. Der gefährliche Irrthum der Alten: die Geltung der secundären Ursachen. (49) IV. Augustinische Richtung. (51) 1. Die göttliche Causalität. (51) 2. Der göttliche Wille als Weltgesetz. (53) 3. Der göttliche Wille und die menschliche Sünde. (53) 4. Der Irrthum als Folge der Sünde. (55) 5. Die Erkenntniß als Erleuchtung. (56) 6. Gesichtspunkt zur Auffassung der ganzen Lehre. (57) Fünftes Capitel. Malebranche's Lehre. II. Lösung der Aufgabe. Arten und Objecte der Erkenntniß. Ursprung der Ideen. Die intelligible Welt in Gott. Die intelligible Ausdehnung. Die allgemeine Vernunft. Verhältniß der Dinge zu Gott. Pantheistische Richtung. Uebergang zu Spinoza. ([59]) I. Die Objecte und Arten der menschlichen Erkenntniß. ([59]) 1. Gott als Erkenntnißobject. ([59]) 2. Die Körper als Erkenntnißobject. (60) 3. Die Geister außer uns als Erkenntnißobject. (60) 4. Die Selbsterkenntniß. (61) 5. Differenz zwischen Malebranche und Descartes. (62) 6. Summe. (63) II. Der Ursprung der Ideen. (64) 1. Die Körper als Ursache der Ideen. (65) 2. Die Seele als Ursache oder Träger der Ideen. (66) 3. Gott als Urheber und Träger der Ideen. (69) III. Die intelligible Ausdehnung und die allgemeine Vernunft. (71) 1. Die Idee der Ausdehnung als Archetyp der Körperwelt. (71) 2. Die allgemeine Vernunft. (73) IV. Verhältniß der Dinge zu Gott. (74) 1. Gott als der Ort der Geister. (74) 2. Gott als das allgemeinste Wesen. Die Dinge als Participationen Gottes. (76) 3. Gott als das alleinige Object unsres Erkennens und Wollens. Die Dinge als Modi Gottes. (77) V. Die pantheistische Richtung. uebergang zu Spinoza. (81) 1. Der cartesianisch=occasionalistische Standpunkt. Der augustinisch=platonische. (81) 2. Der cartesianische Platonismus. (83) 3. Der Spinozismus als letzte Folgerung. (83) Sechstes Capitel. Spinoza's geschichtliche stellung. Der reine Naturalismus. ([88]) I. Aufgabe. ([88]) 1. Dualismus und Alleinheit. ([88]) 2. Die Dinge im Verhältnis zur göttlichen Causalität. (89) 3. Modus und Creatur. (90) 4. Schöpfung, Wille, Zwecke. (91) II. Standpunkt. (91) 1. Der reine Naturalismus. (91) 2. Der Naturalismus und die dogmatische Philosophie. (93) 3. Spinoza's ausschließende Stellung. (94) 4. Die Würdigung der Nachwelt. (95) Siebentes Capitel. Spinoza's Leben und Charakter. ([98]) I. Die biographischen Quellen. (Bayle, Kortholt, Colerus, Lucas, Boullainvilliers.) ([98]) II. Die portugiesischen Juden in Amsterdam. (103) III. Spinoza's Familie. Seine hebräische Bildung. (104) 1. Die Eltern. (104) 2. Die Rabbinenschule. (105) 3. Die Kabbala. (106) IV. Der Bruch mit dem Judenthum. (107) 1. Die Entfremdung. (107) 2. Die Conflicte. (109) 3. Der Bannfluch. (112) 4. Das Leben in der Verborgenheit. Aufenthaltsorte. (115) V. Spinoza's philosophische und lateinische Bildung. (117) 1. Das Studium Descartes'. (117) 2. Die lateinische Sprache. (118) VI. Der Verkehr mit van den Ende. (119) 1. Franz van den Ende. (119) 2. Clara Maria van den Ende. (121) VII. Spinoza's Charakter und Lebensweise. (124) 1. Unabhängigkeit und Einsamkeit. (124) 2. Lebenserwerb. (125) 3. Uneigennützigkeit. (126) 4. Bedürfnißlosigkeit. (127) 5. Stillleben (128) 6. Der Ruf nach Heidelberg. (129) 7. Furchtlosigkeit. (131) 8. Ernst und Schwermuth. Die Verwerfung der Heuchelei. (132) VIII. Der Tod Spinoza's. (134) 1. Das ruhige Sterben. (134) 2. Die falschen Gerüchte. (136) IX. Spinoza's äußere Erscheinung. (137) Achtes Capitel. Spinoza's Schriften, deren Entstehung und äußere Geschichte. Der literarische Zusammenhang des Systems. ([139]) I. Die Hemmungen der literarischen Thätigkeit Spinoza's. ([139]) 1 Erwerbsarbeiten und körperliche Leiden. ([139]) 2. Die vereinsamte Stellung. (140) II. Die Darstellung der Principien Descartes'. (143) 1. Veranlassung der Schrift. (143) 2. Herausgabe. Die mathematische Dastellungsweise. (144) III. Der theologisch-politische Tractat. (146) 1. Religion, Staat, Philosophie. (146) 2. Die Apologie und der Tractat. (150) 3. Die Bibel als Geschichte. Der kritisch-historische Standpunkt. (151) 4. Die Verdammungsurtheile der Gegner. (Spitzelius, Manseveld, Blyenbergh.) (154) 5. Oldenburg's Bedenken. (156) 6. Spinoza's Autorschaft. (157) IV. Die philosophischen Werke. (159) 1. Der Tractat über die Berichtigung des Verstandes. (159) 2. Der politische Tractat. (160) 3. Die Ethik. (161) V. Hindernisse der Herausgabe. Nachlaß. (162) VI. Die Briefe. (165) VII. Der literarische Zusammenhang des Systems. (166) Neuntes Capitel. Tractat über die Berichtigung des Verstandes. Das religiöse Motiv der Lehre Spinoza's. Ausgangspunkt, Ziel und Methode. ([168]) I. Der sittliche Ausgangspunkt.: das Gut und die Güter. ([168]) 1. Das höchste Gut als Lebensaufgabe. ([168]) 2. Das ungewisse Gut und die gewissen Güter. (170) 3. Die Scheingüter des Lebens. ( Sinneslust, Reichthum, Ehre.) (170) II. Die Wahl des Ziels. (173) 1. Das ungewisse Gut und die gewissen Uebel. (173) 2. Die Quelle der Uebel und das unvergängliche Gut. (174) 3. Gott und die Liebe zu Gott. Das religiöse Leben. (176) III. Der Weg zum Ziele. Das Erkennen. (177) 1. Das Princip der Einheit. (177) 2. Die Erkenntniß als methodisches Denken. (179) 3. Das Denken nach mathematischer Methode. (181) Zehntes Capitel. Theologisch - politischer Tractat. Das Verhältniß der Religion zu Wissenschaft und Staat, der Bibel zu Religion und Wissenschaft. Der historisch-kritische Standpunkt. ([184]) I. Die theologisch-politische Aufgabe. ([184]) 1. Religion und Philosophie. ([184]) 2. Die Religionsheuchelei. (185) 3. Religion und Staat. (187) 4. Theologie und Politik. (188) II. Offenbarung und Bibel in ihrem Verhältniß zur Wissenschaft. (189) 1. Die Bibel als Erkenntnißgrund. (189) 2. Die Schrifterklärung. (190) 3. Der kritische Standpunkt. Der Pentateuch. (192) 4. Die Erwählung. (194) 5. Das göttliche Gesetz. (198) 6. Die Wunder. (200) 7. Die Offenbarung. (201) Elftes Capitel. Descarte's Principien in der Darstellung Spinoza's. Einheit der Welt. Zusammenhang alle Dinge. Persönlichkeit Gottes. Freiheit des Willens. Erkenntniß der Weltordnung. ([204]) I. Die Grunddifferenz. ([204]) II. Die Differenzpunkte. (206) 1. Die Einheit der Dinge. Gott und Natur. (206) 2. Die Persönlichkeit Gottes. (207) 3. Menschliche Willensfreiheit. (208) 4. Ein Irrthum Schopenbauer's. (211) III. Erkenntniß der Weltordnung. (212) Zwölftes Capitel. Spinoza's mathematische Methode in ihrer Begründung, Anwendung, Richtung. ([215]) I. Die Begründung der Methode. ([215]) II. Anwendung der Methode. (218) 1. Die Darstellungsweise. (218) 2. Die Definitionen. (219) 3. Die Axiome. (222) 4. Die Propositionen und Demonstrationen. (224) 5. Corollarien und Scholien. (228) III. Metaphysische Geltung der Methode. (229) 1. Uebereinstimmung der Weltordnung mit der mathematischen Methode. (229) 2. Die Nothwendigkeit und Ewigkeit der Welt. (231) 3. Die Unmöglichkeit der Freiheit. (233) 4. Die Unmöglichkeit der Zwecke. (233) 5. Die Teleologie als "asylum ignorantiae". (235) Dreizehntes Capitel. Der Gottesbegriff. Die göttliche Ursachlichkeit, Freiheit, Unpersön-lichkeit. Freiheit und Nothwendigkeit. Verstand und Wille. Die nothwendige Ordnung der Dinge. ([238]) I. Die Ursächlichkeit Gottes. (239) 1. Ursache seiner selbst oder Substanz. (239) 2. Substanz oder Gott. (240) 3. Gott als die einzige Substanz. (240) 4. Alleinheit und Causalität. (241) 5. Gott als innere Ursache aller Dinge. (241) 6. Gott als freie Ursache. (242) II. Freiheit und Nothwendigkeit. (244) 1. Widerspruch und Lösung. (244) 2. Die Ewigkeit. (245) 3. Die freie Nothwendigkeit. (246) III. Die Unpersönlichkeit Gottes. (249) 1. Das vollkommene unbestimmte Wesen. (249) 2. Wille und Verstand nach menschlicher Analogie. (251) 3. Wille und Verstand nicht zum Wesen Gottes gehörig. (252) IV. Die nothwendige und unwandelbare Ordnung der Dinge. (254) 1. Gott als deren Grund. (254) 2. Beweisgrund der göttlichen Vollkommenheit. (255) 3. Der göttliche Wille kein Gegengrund. (256) 4. Die Idee des Guten als göttliches Schicksal. (257) V. Gott oder Natur. (258) 1. Der vollkommen naturalistische Gottesbegriff. (258) 2. Der Gottesbegriff und die mathematische Methode. (260) VI. Spinoza' Gottesbegriff im Gegensatz zu den Religionen. (261) 1. Der Monotheismus. (261) 2. Der Polytheismus. (262) 3. Das Christenthum. (263) 4. Vergleichung des jüdischen und spinozistischen Gottesbegriffs. (265) Anhang. ([267]) Vierzehntes Capitel. Die Attribute Gottes. Die zahllosen Attribute. Die formalistische und atomistische Ansicht. ([268]) I. Nothwendigkeit der Attribute in Gott. ([268]) 1. Widerspruch und Dilemma. ([268]) 2. Unmögliche Lösung. Die Attribute als bloße Erkenntnißformen. (270) 3. Das ganze System als Gegenbeweis. (272) 4. Spinoza's Erklärung der Attribute als Gegenbeweis. (273) 5. Die Erkenntniß Gottes als Gegenbeweis. (275) 6. Die Definition Gottes als Gegenbeweis. (276) II. Die zahllosen Attribute in Gott. (277) 1. Schwierigkeit dieses Begriffs. (277) 2. Erklärung aus dem Gottesbegriff. (278) 3. Die atomistische Auffassung. (280) 4. Die eine substanz und die zahllosen Attribute. (281) 5. Ein mathematisches Beispiel. (282) 6. Erklärung der Sache. (283) Fünfzehntes Capitel. Gott als wirkende Natur. Die bestimmten Attribute. Deren Gegensatz und Einheit. ([287]) I. Die bestimmten Attribute in Gott. ([287]) 1. Denken und Ausdehnung. ([287]) 2. Der Gegensatz der beiden Attribute. (289) 3. Die Identität der beiden Attribute. (295) II. Die zahllosen und bestimmten Attribute. (297) 1. Widerspruch. (297) 2. Erklärung des Widerspruchs. (298) Anhang. ([301]) Sechzehntes Capitel. Die Modi Gottes oder die bewirkte Natur. Die unendlichen und endlichen Modi. Substanz und Modi. Das Verhältniß der beiden Naturen. Gott und Welt. ([302]) I. Der Begriff des Modus. ([302]) 1. Das endliche Wesen. ([302]) 2. Die unendlichen und endlichen Modi. (305) 3. Die Beispiele der unendlichen Modi. (307) 4. Die Sätze der Ethik. (308) II. Substanz und Modi. (310) 1. Gott als Ursache der Modi. (310) 2. Die Modi als Wirkungen Gottes. Die Mittelursachen. (Emanationen?) (311) 3. Der Inbegriff der Modi als bewirkte Natur. (Natura naturata.) (314) 4. Die bewirkte Natur als Object der Imagination. (Erdmann.) (314) III. Das Verhältniß der beiden Naturen. Gott und Welt. (319) 1. Das Problem. (319) 2. Die Lösung. (320) 3. Die falschen Standpunkte. (321) a. Der Uebergang. (321) b.Der Gegensatz. (322) c. Die unmittelbare Einheit. (325) Anhang. ([328]) Siebzehntes Capitel. Die natürliche Ordnung der Dinge. Geister und Körper. Die Körper. Der menschliche Körper. ([329]) I. Die Ordnung der Dinge. ([329]) 1. Der Causalnexus. ([329]) 2. Die Mittelursachen. (330) 3. Die Zufälligkeit der Einzeldinge. Determination. (330) II. Geister und Körper. (332) 1. Ideen (Geister)- und Körperwelt. (332) 2. Unterschied beider. (333) 3. Einheit beider. (335) III. Die Körperwelt. (337) 1. Der Causalnexus der Körper. (337) 2. Die Stufenreihe der Körper. Einfache Körper. (339) 3. Zusammengesetzte Körper (Individuen.) (340) 4. Aggregatzustände. (341) 5. Das Individuum in seinen Veränderungen. (342) 6. Der menschliche Körper. (343) 7. Der Affect und die Leidenschaft. (344) Anhang. ([346]) Achzehnes Capitel. Die menschlichen Leidenschaften. ([347]) I. Die Aufgabe. ([347]) 1. Die bisherige Sittenlehre . Descartes. ([347]) 2. Die Grundirrthümer und der richtige Standpunkt. (348) II. Die Nothwendigkeit der Leidenschaften. (350) 1. Der Geist als leidende Natur. (350) 2. Entgegensetzung der Dinge. (351) 3. Streben nach Selsterhaltung. (352) 4. Das menschliche Streben. Der Wille. (353) III. Die Ableitung der Leidenschaften. (354) 1. Grundformen: Begierde, Freude und Trauer. (354) 2. Liebe und Haß. (355) 3. Sympathie und Antipathie. Sehnsucht. (Aberglaube.) (355) 4. Hoffnung und Furcht. (357) 5. Liebe und Haß in ihren nothwendigen Folgen. (359) 6. Nationalhaß. (360) 7. Zorn und Vergeltung. (361) 8. Neid und Schadenfreude. (361) 9. Mitleid und Wohlwollen. (362) 10. Neid und Mitleid. (364) 11. Die übertriebene Schätzung. Der Hochmuth. (365) 12. Humanität und Ehrliebe. Ruhm und Hochmuth. (366) 13. Verstärkung der Liebe. Gemüthschwankung. (367) 14. Liebe und Gegenliebe. Die Eifersucht. (369) 15. Eifersucht und Geschlechtsliebe. (370) 16. Der Haß als Vernichtung der Liebe. (371) 17. Haß und Gegenhaß. (371) 18. Die Liebe als Vernichtung des Hasses. (373) 19: Verwunderung und Verachtung. (374) 20. Die Verschiedenheit der Leiedenschaften in objectiver Rücksicht. (375) 21. Die Verschiedenheit der Leidenschaften in subjectiver Rücksiciht. (377) 22. Die Vorstellung der Freieit als Verstärkung der Liebe und des Hasses. Die Reue. (378) IV. Die Classification der Leidenschaften. (380) V. Die Affecte als Actionen. (381) 1. Grundformen: Begierde und Freude. (381) 2. Tapferkeit (Seelenstärke und Großmuth). (382) Anhang. ([385]) Neunzehntes Capitel. Die menschliche Gesellschaft. Naturrecht, Staatsrecht. Der Staat und das Individuum. ([386]) 1. Sittenlehre und Staatslehre. ([386]) 1. Die Affectenlehre als gemeinschaftliche Grundlage. ([386]) 2. Verhältniß der Ethik zum politischen Tractat. (388) 3. Die Stellung der Politik im Systeme Sprinoza's. (390) II. Spinoza's politischer Standpunkt. (390) 1. Der politische, naturalistische, mechanische Staatsbegriff. (390) 2. Macchiavelli, Hobbes, Spinoza. (392) III. Das Naturrecht. (395) 1. Macht und Recht. (395) 2. Ohnmacht und Unrecht. (397) 3. Der Krieg Aller mit Allen. (399) 4. Die Nothwendigkeit der Gemeinschaft. (401) IV. Das Staatsrecht. (402) 1. Der natürliche und der bürgerliche Zustand. (402) 2. Die Sicherheit des Lebens als Bedingung der Selbsterhaltung. (404) 3. Die Grenzen des Staatsrechts. (406) 4. Das Recht als Gesetz. (408) 5. Die Staatsgewalten. (409) 6. Die rechtswidrigen Staatsformen. (410) 7. Die rechtmäßigen Staatsformen. (412) 8. Die beste Staatsform. (414) V. Der Staat und das Individuum. (418) 1. Der Staat als Product der Einzelnen. (418) 2. Die Unabhängigkeit der Einzelnen vom Staate. Sicherheit und Freiheit. (421) Zwanzigstes Capitel. Der menschliche Geist. der menschliche Geist als idea rei, idea corporis, idea mentis. ([424]) I. Aufgabe. ([424]) 1. Thätigkeit und Leiden. ([424]) 2. Adäquate und inadäquate Erkenntniß. (426) II. Der menschliche Geist als Idee des menschlichen Körpers. (427) 1. Der Geist als Idee des menschlichen Körpers. (427) 2. Der menschliche Geist als Idee eines wirklichen Dinges. (428) 3. Der menschliche Geist als Idee des menschlichen Körpers. (429) 4. Der menschliche Geist als Ideencomplex. (430) 5. Der menschliche Geist als Idee äußerer Körper. (431) 6. Ideenassociation. Gedächtniß. (432) 7. Der menschliche Geist als Idee seines Körpers. Reflexive Vorstellung. (433) III. Der menschliche Geist als Idee seiner selbst. (434) 1. Die Schwierigkeit. Der vermeintliche Widerspruch. (434) 2. Der Widerspruch als terminologischer Irrthum. (Erdmann.) (435) 3. Die Idee des Geistes als nothwendige Folge aus dem Begriff des Geistes. (436) a. Der Geist als Modus des Denkens. (437) b. Der Geist als idea rei. (437) c. Der Geist als idea corporis. (438) 4. Die Sätze von der idea mentis. (439) 5. Die Wichtigkeit dieses Begriffs. (440) 6. Die idea mentis kein allgemeines und unbestimmtes Sebstbewußtsein. (444) 7. Der Geist als Erkenntnißvermögen. (445) Einundzwanzigstes Capitel. Die menschliche Erkenntniß. Irrthum und Wahrheit. Einbildung und Vernunft. ([447]) I. Die inadäquate Erkenntniß oder die Imagination. ([447]) 1. Die Objecte der inadäquaten Erkenntniß. ([447]) a. Die Theile des menschlichen Körpers. (448) b. Die äußeren Körper. (448) c. Der menschliche Körper. (449) d. Die Affectionen des menschlichen Körpers. (449) e. Der menschliche Geist. (450) f. Die Dauer der Dinge. (451) 2. Die inadäquate Erkenntniß als Irrthum. (452) 3. Die Freiheit als Beispiel des Irrthums. (453) 4. Die Universalien oder Gattungsbegriffe. (453) 5. Die menschliche Freiheit als Gattungsbegriff (Universalwille). (455) 6. Die Zweckbegriffe als Gattungsbegriffe. (456) 7. Die Erklärung der falschen Erkenntniß. (458) 8. Die wahre Erkenntniß als Gegentheil der falschen. (458) 9. Die Imagination als Inbegriff aller inadäquaten Ideen. (460) II. Die adäquate Erkenntniß. (460) 1. Die Möglichkeit adäquater Ideen. (460) 2. Die Gemeinschaftsbegriffe. Notiones communes. (461) 3. Die Idee der Attribute und die Idee Gottes in uns. (463) III. Die Stufen der menschlichen Erkenntniß. (465) 1. Irrthum und Wahrheit. (465) 2. Einbildung, Vernunft, Intuition. (466) 3. Die Wahrheit als "norma sui et falsi". (468) 4. Die Erkenntniß "sub specie aeternitatis". (469) IV. Die theoretische Natur des menschlichen Geistes. (469) Anhang. ([475]) Zweiundzwanzigstes Capitel. Der menschliche Wille. Tugend und Macht. Die menschliche Knechtschaft. Der Werth der Affecte. ([476]) I. Einheit von Wille und Verstand. ([476]) 1. Die falsche Willensfreiheit. ([476]) 2. Die vermeintliche Abhängigkeit der Bewegungen vom Willen. (477) 3. Die vermeintliche Unabhängigkeit des Willen von der Erkenntniß. Descartes. (478) 4. Der Wille als Bejahung und Verneinung. (479) 5. Der determinirte Wille. (481) II. Der Wille zur klaren Erkenntniß. (482) 1. Der Wille als Begierde. (482) 2. Die Begierde als Tugend. (483) 3. Die Tugend als das vernunftgemäße Leben. (485) 4. Das Gute und Schlechte. (486) 5. Die Erkenntniß als höchstes Gut und höchste Tugend. (487) 6. Die Selbsterhaltung als Grundlage der Tugend. (487) III. Der Werth der Affecte. (489) 1. Die Affecte als Motive des Handelns. (489) 2. Die Nothwendigkeit stärkster Affecte. (490) 3. Die Erkenntniß als Affect. Freiheit und Knechtschaft. (490) 4. Die menschliche Knechtschaft. (492) 5. Die guten und schlechten Affecte. (494) Dreiundzwanzigstes Capitel. Die menschliche Freiheit. Kampf der Affecte. Befreiung. Die Liebe Gottes. Natur und Freiheit. ([502]) I. Der Gegensatz in der menschlichen Natur. ([502]) 1. Leiden und Erkennen. Unklare und klare Ideen. ([502]) 2. Die Nothwendigkeit des Leidens. (504) 3. Die Tugend des Erkennens. (506) 4. Die Ausschließung der Wahlfreiheit. (507) 5. Das Leiden als beschränktes Handeln. (509) 6. Die moralische aber imaginäre Freiheit. (510) 7. Die inadäquate Erkenntniß des Bösen. (512) II. Die Befreiung von den Leidenschaften. (515) 1. Der klare Begriff des Affects. (515) 2. Die Verminderung der Leidenschaften. (516) 3. Die befreiende Macht der Affecte. (516) 4. Die Macht der Vorstellungen. (517) 5. Der mächtigste Affect. (518) III. Die Liebe Gottes. (519) 1. Die klare Erkenntniß und die Idee Gottes. (519) 2. Die Liebe zu Gott . (521) 3. Die Liebe Gottes zu sich selbst. (523) 4. Die Ewigkeit des menschlichen Geistes. (525) 5. Die Freiheit des menschlichen Geistes. (528) 6. Die Seligkeit des menschlichen Geistes. (531) IV. Die sittliche Freiheit im Einklange mit der menschlichen Natur. (533) 1. Die Bejahung der Affecte. (534) 2. Die Bejahung der freudigen Affecte. (536) 3. Die Verneiung der vergänglichen und Bejahung der ewigen Freude. (537) 4. Die ewige Freude als Erkenntniß der Dinge. (539) 5. Die Erkenntniß als Liebe Gottes. (541) 6. Die Liebe Gottes als Ewigkeit des Geistes. (543) Vierundzwanzigstes Capitel. Charakteristik und Kritik der Lehre Spinoza's. ([545]) I. Die Charakterzüge des Spinozismus. ([545]) 1. Nationalismus oder System des reinen Verstandes. (546) 2. Nationalismus und Pantheismus. (549) 3. Naturalismus oder System der reinen Natur. (551) 4. Dogmatismus oder System der reinen Causalität. (553) II. Antithesen gegen die Lehre Spinoza's. (557) 1. Skeptische und kritische Antithese. Bayle und Kant. (557) 2. Mystische und sensualistische Antithese. Hamann, Jacobi, Feuerbach. (558) 3. Antithese gegen den Naturalismus. Fichte. (561) 4. Antithese der natürlichen Moral. Mendelssohn. (562) 5. Antithese der Teleologie. Trendelenburg. (564) III. Die inneren Widersprüche des Systems. (569) 1. Gott und die liebe Gottes. (569) 2. Die göttliche Causalität und die menschliche Freiheit. (571) 3. Gott und die Erkenntniß Gottes. Unmöglichkeit der adäquaten Erkenntniß. (571) 4. Der menschliche Geist und die Empfindungen des Körpers. (574) 5. Die klare Erkenntniß im Widerstreit mit Substanz und Modus. (576) 6. Die unklare Erkenntniß in Widerstreit mit dem Verhältniß der Attribute. (578) 7. Widestreit zwischen Substanz und Modus. Gott und die Dinge. (579) IV. Die Lösung der Widersprüche. Uebergang zu Leibnitz. (580) 1. Die substantialität der Dinge. (581) 2. Die Einheit des Attributs oder die vorstellende Kraft. (581) 3. Das Princip der Individualität oder Monade. (582) 4. Descartes. Spionza. Leibnitz. (583) Einband ( - ) Einband ( - )

 Enter the DragonWhen I first read that Naomi Klein wrote a book about being confused for her doppelgänger, Naomi Wolf, I was initially amused. I had written earlier about the doppelgänger as the monster of our times, and it seemed that Klein was confirming that thesis. Klein dealing with Wolf seemed like it might be a fun distraction, but as I read the book, I was immediately struck with the fact that Klein is taking on more than a particular case of mistaken identity. Her book Doppelganger: A Trip into the Mirror World, is in some sense an attempt to make sense of the world we are living in a world dominated by social media doppelgangers in which the work of political and social criticism has its own dark doppelganger in the world of conspiracy theories. It is not just that Naomi Wolf gets confused with Naomi Klein, both are women who wrote mainstream "big idea" books, The Beauty Myth and No Logo, have similar physical appearances, and their husbands are even both named Avi, but that this confusion reveals another doppelgänger, another double, our online or virtual self. As Klein writes, we live in "a culture crowded with various forms of doubling, in which all of us who maintain a persona or avatar online create our own doppelgängers--virtual versions of ourselves that represent us to others. A culture in which many of us have come to think of ourselves as personal brands, forging a partitioned identity that is both us and not us, a doppelgänger we perform ceaselessly in the digital ether as the price of admission in a rapacious attention economy." Klein's struggle with being confused with Wolf is also a recognition, that Klein, the author of No Logo, has another double, her "brand." This is what most people know her as, the author of critical books on the culture, politics, and economy of capitalism. Klein is aware that it is ironic to point out that the author of No Logo has a brand, but such a brand, an identity, are increasingly indispensable factors of living and working as a writer. As she puts it, the idea of a personal brand seemed like a dystopian future when it was proposed in the late nineties, but now it is a dystopian reality, anyone with a social media account has a double, a brand, that they can manage, and some need this brand to survive. The Lady From Shanghai Klein's book is not just about Wolf usurping her digital identity, but about Wolf's own descent into what Klein calls the "mirror world." the world of conspiracy theories, especially those that have metastasized in American culture since Trump and Covid. Wolf's descent into this world is very much a dive of the deep end. Wolf has tweeted about vaccinated people losing their smell, they no longer smell human, about the risk of the feces of the vaccinated contaminating drinking water, and most famously about vaccine passports and contact tracing being the end of human freedom. It is easy to mock all of this, but Klein does not play this for the laughs, she tries to understand the causes and crises underlying the paranoid fantasies. One common retort to the paranoid fears of contact tracing, vaccine passports, and even microchips hidden in vaccines is to simply say, "wait until they hear about cellphones," to point out that the surveillance that is feared is already here and for the most part broadly accepted. Klein supposes instead that they, those who spread such theories, already know about cellphones, already know about surveillance and the loss of a certain kind of anonymity and freedom. It is this awareness that appears backwards and distorted in the fears of vaccines laden with nanotechnology to monitor and control us. Their fears about vaccines, about being tracked and monitored, is in some sense a fantasy that they can do something about this increase of surveillance. They can refuse the vaccine, and thus opt out of what many of us find it impossible to opt out of, a world where our every motion, every transaction, is monitored. Klein's concept of a mirror world is both a reflection and refraction of our existing world. In some sense it reflects our world, but through a kind of distortion, shaped by our illusions and fantasies. Conspiracy theories are right to point to the control of a powerful elite, but wrong in thinking that this elite is secret, or that its motives are anything other than daily life under capitalism.  As Klein writes, "There was no need for histrionics about how unvaccinated people were experiencing "apartheid" when there was a real vaccine apartheid between rich and poor countries, no need to cook up fantasies about Covid "internment camps" when the virus was being left to rip through prisons, meat packing plants, and Amazon warehouses as if the people's lives inside had no value at all."The fears of the Covid alarmists of a dark future to come are the reality of existing life under Covid. What Klein proposes is in some sense a symptomatic reading of conspiracy theories, finding their points of reflection and refraction of the existing world. The Man With the Golden Gun(In case it is not clear I am illustrating this with Hall of Mirrors scenes from films)With respect to the latter, the refractions and distortions, reading Doppelganger  it is possible to find three causes or conditions underlying the distortions of the mirror world. Three aspects of existing ideology that distort and warp the way that this world responds to actual crises and problems. First, is idea of the individual, of the autonomous individual. This belief in autonomy and self reliance is the common core that connects the "wellness industry," yoga instructors, gym gurus, etc., who deny the need for vaccines and even masks for healthy people, with survivalists, who see them as an imposition by the state. Both insist on a purely individual response to a collective condition. Of course in doing so they are only acting on the basic premise of a capitalist society, which privatizes every social problem into a commodity.  During Covid many doubled down on this, insisting that one could get through the pandemic with everything from Vitamin D supplements and essential oils to horse medicine. Yoga instructors, vegans, and Fox News audiences might seem to be politically opposed, but they all are different expressions of what Klein calls hyper-individualism, responding to social collapse with individual responses of wellness and self-protection. As absurd as all of these homegrown cures and remedies were they were perhaps not as absurd as the notion that the US as a society could shift its entire economy and ethics, transforming all of those people we do not think about, the people who grow, ship, make, and deliver our food into essential workers. As Klein writes, "With no warning, the message from much of our political and corporate classes change diametrically. It turned out that we were a society after all, that the young and healthy should make sacrifices for the old and ill; that we should wear masks as an act of solidarity with them, if not for ourselves; and that we should all applaud and thank the very people--many of them Black, many of them women, many of them born in poorer countries--whose lives and labor had been most systematically devalued, discounted and demeaned before the pandemic."Many embraced conspiracies rather than adjust to this new concern for essential workers, the elderly, and the sick, but in doing so they followed to the letter the dominant image of our society, a society founded on isolation, self-interest, and competition. As Klein details, often suspicion of things like free vaccines stemmed from a deeper internalization of the fundamental idea of capitalism. Why would a society that charges for a visit to the emergency room give away a life saving vaccine?This idea of the individual has its own little doppelgänger, the child. A great deal of the opposition to vaccines, mask mandates, and shutdowns was framed as protecting children from the supposed threats these things supposedly represent, spectres like "learning loss" rather than the reality of a pandemic. These threats all stem from a particular idea of a child, a child as extension of the self, and possession of their parents. "So many of the battles waged in the Mirror World--the "anti-woke" laws, the "don't say gay" bills, the blanket bans on gender-affirming medical care, the school board wars over vaccines and masks--come down to the same question: What are children for? Are they their own people, and our job, as parents is to support and protect them as they find their paths? Or are they our appendages, our extensions, our spin-offs, our doubles, to shape and mold and ultimately benefit from? So many of these parents seem convinced that they have a right to exert absolute control over their children without any interference or input: control over their bodies (by casting masks and vaccines as a kind of child rape or poisoning); control over their bodies (by casting masks and vaccines as a kind of child rape or poisoning); control over their minds (by casting anti-racist eductions as the injection of foreign ideas into their minds of their offspring); control over their gender and sexuality (by casting any attempt to discuss the range of possible gender expressions and sexual orientations as "grooming")."If the focus on individual health and the wellbeing of one's offspring sounds like eugenics, that is not accidental. This brings us to the third condition for distortion, race. As Klein argues Naomi Wolf, like many of the anti-vaccination movement,  regularly invoke the holocaust or the civil rights struggle in their rhetoric. Wolf has even had her own sit-ins opposing vaccine mandates at lunch counters, her term, even as she singles out Black owned businesses for her protests. Throughout the mirror world there is a desire to appropriate the signs and images of ethnic exclusion, (remember the store that sold yellow stars that said "Not Vaccinated?" ) and racial justice, from sitting in at lunch counters to using Eric Garner's famous cry "I can't breathe" to protest mask mandates. In the mirror world it is white people who are both the true victims of discrimination and the real protagonists of social justice.Us This appropriation of the terms and history of racial justice is coupled with an absolute indifference to its current status. The year of shutdowns and mandates was also the summer of some of the largest protests of the "Black Lives Matter" movement. "If you were a person concerned that Covid marked the dawn of a new age of CCP inspired mass obedience, surely it would be worth mentioning that the largest protests in the history of the United States happened in the Covid era, with millions of people willing to face clouds of tear gas and streams of pepper spray to exercise their rights to speech, assembly and dissent. Come to think of it, if you were a person concerned with tyrannical state actions, you would also be concerned about the murders and mass denials of freedom to incarcerated people that drove the uprising. Yet in all the videos Wolf has put out issuing her dire warnings about how the United States was turning into a nation of sheeple, I have seen her acknowledge neither the existence of this racial justice reckoning nor the reality that if a Black person had pulled the same stunt that she did at the Blue Bottle or Grand Central Station, they very likely would have ended up face down in cuffs--not because vaccine rules were tyrannical, but because of systemic anti-Black racism in policing, the issue that sparked the protests she has so studiously ignored. I would argue that while Naomi Wolf might not have mentioned Black Lives Matter, she definitely noticed it. Her "lunch counter sit in" at a Blue Bottle Cafe would seem to reveal that. It was definitely noticed by the larger mirror world for which the site of millions of people in the streets protesting racism  when they could not go to the gym or to a restaurant was a wrong, a violation of the order of the world, that they could not tolerate. As Klein argues much Mirror World thinking is an attempt for white people to rewrite the history of the present--making them the true victims of repression and the true heroes. The real struggle was not in the streets fighting against police repression but screaming at the hostess at the restaurant asking for proof of vaccination. As much as Klein draws the lines of demarcation between "mirror world" thinking, between conspiracies and critical thought, any such division is going to be an unstable one. In the end it is not just that Naomi Wolf is confused for Naomi Klein but that theories about microchips in vaccines or vaccines rewriting our DNA are confused for criticisms of contemporary surveillance and the pharmaceutical industry. Naomi Klein's Shock Doctrine has been appropriated and reappropriated by everyone from Second Amendment activists arguing about "false flags" to those that argue that global warming will produce a new global surveillance state. Klein's book ultimately is not just about her own struggle with a doppelgänger, but how any critical thinker, anyone on "the left," for lack of a better word, will always confront a doppelgänger. Every critic of the invasion of Iraq has to deal with "truthers" who claim that 9/11 was an inside job, every critic of the failure of the US to respond to the pandemic will ultimately have to deal with claims of microchips and genetic engineering. What starts out as one persons struggle with a very singular condition of mistaken identity ultimately is a story about all of us. We are all in the hall of mirrors now. Klein has also charted something of a path out, by showing the ideologies of individualism, the family, and the race, that distort any awareness of our conditions into its mirror world opposite. Lastly, Klein like Bruce Lee before her knew that you have to smash a few mirrors to escape a hall of mirrors, and this includes, for Klein, giving up on one's own image, one's brand, learning to think and act collectively rather than individually.