APPROVED ; The work which follows examines the process by which private actors in the digital market are redefining fundamental rights through their contractual terms and practical operation. The argument is allied to works which consider ?digital constitutionalism,? the idea that private actors in the digital market are increasingly displaying constitutional features through their contractual terms and documents. Unlike a majority of work in the area of digital constitutionalism the work does not argue that private actors setting rights based standards represents a positive development. Rather, the work argues that private actors, through their re-definition of public, normative standards are generating a body of rules and practices which have displaced democratically decided rights standards with negative consequences for individual autonomy and the Rule of Law. The work argues that this process has been enabled by three features of EU law and policy. The first is an approach of functional equivalence to laws governing the digital market. In accordance with this approach the digital market has been treated as equivalent to traditional markets and its participants are viewed as requiring no additional or supplementary protections or regulations. Of particular significance in functionally equivalent attitudes to the digital market is the Union?s deference to freedom of contract as part of an ordoliberal attitude to market regulation. While this attitude is now beginning to erode (to some extent) in the context of data protection it remains the dominant regulatory approach of the European Union in the digital market. The second feature, not unrelated to the first, is the Union?s preference for economic rather than socially orientated standards and protections in it policies as well as its secondary laws. As part of this preference, when fundamental rights cross the Rubicon from vertically enforced constitutional protections to horizontally enforceable legislative ones their content is transmuted in a manner which favours their economic over socially oriented aspects. The third feature, is what is referred to within the work as the Union?s brittle constitutionalism ? that is the Union?s hesitant and incomplete articulation of and commitment to rights enforcement. This feature is the result in part of the Union?s ambiguous and at times hostile attitude to the development of fundamental rights policy. The work examines the impact of these trends and the rise of private policy they have generated on the rights to privacy and property under the Charter of Fundamental Rights.
Doutoramento em Economia ; By focusing on the relationship between financial stability and monetary policy for the cases of Chile, Colombia, Japan, Portugal and the UK, this thesis aims to add to the existing literature on the fundamental issue of the relationship between financial stability and monetary policy, a traditional topic that gained importance in the aftermath of the GFC as Central Banks lowered policy rates in an effort to rescue their economies. As the zero-lower bound loomed and the reach of traditional monetary policy narrowed, policy makers realised that alternative frameworks were needed and hence, macroprudential policy measures aimed at targeting the financial system as a whole were introduced. The second chapter looks at the relationship between monetary policy and financial stability, which has gained importance in recent years as Central Bank policy rates neared the zero-lower bound. We use an SVAR model to study the impact of monetary policy shocks on three proxies for financial stability as well as a proxy for economic growth. Monetary policy is represented by policy rates for the EMEs and shadow rates for the AEs in our chapter. Our main results show that monetary policy may be used to correct asset mispricing, to control fluctuations in the real business cycle and also to tame credit cycles in the majority of cases. Our results also show that for the majority of cases, in line with theory, local currencies appreciate following a positive monetary policy shock. Monetary policy intervention may indeed be successful in contributing to or achieving financial stability. However, the results show that monetary policy may not have the ability to maintain or re-establish financial stability in all cases. Alternative policy choices such as macroprudential policy tool frameworks which are aimed at targeting the financial system as a whole may be implemented as a means of fortifying the economy. The third chapter looks at the institutional setting of the countries in question, the independence of the Central Bank, the political environment and the impact of these factors on financial Abstract stability. I substantiate the literature review discussion with a brief empirical analysis of the effect of Central Bank Independence on credit growth using an existing database created by Romelli (2018). The empirical results show that there is a positive relationship between credit growth and the level of Central Bank Independence (CBI) due to the positive and statistically significant coefficient on the interaction term between growth in domestic credit to the private sector and the level of CBI. When considering domestic credit by deposit money banks and other financial institutions, the interaction term is positive and statistically significant for the case of the UK for the third regression equation. A number of robustness checks show that the coefficient is positive and statistically significant for a number of cases when implementing a variety of estimation methods. Fluctuations in credit growth are larger for higher levels of CBI and hence, in periods of financial instability or ultimately financial crises, CBI would be reined back in an effort to re-establish financial stability. Based on the empirical results, and in an effort to slow down surging credit supply and to maintain financial stability, policy makers and governmental authorities should attempt to decrease the level of CBI when the economy shows signs of overheating and credit supply continues to increase. The fourth chapter looks at the interaction between macroprudential policy and financial stability. The unexpected interconnectedness of the global economy and the economic blight that occurred as a result of this, recapitulated the need to implement an alternative policy framework aimed at targeting the financial system as a whole and hence, targeting the maintenance of financial stability. In this chapter, an index of domestic macroprudential policy tools is constructed and the effectiveness of these tools in controlling credit growth, managing GDP growth and stabilising inflation growth is studied using a dynamic panel data model for the period between 2000 and 2017. The empirical analysis includes two panels namely an EU panel of 27 countries and a Latin American panel of 7 countries, the chapter also looks at a case study of Japan, Portugal and the UK. Our main results find that a tighter macroprudential policy tool stance leads to a decrease in both credit growth and GDP growth while, a tighter macroprudential policy tool stance results in higher inflation in the majority of cases. Further, we find that capital openness plays a more important role in the case of Latin America, this may be due to the region's dependence on foreign capital flows and exchange rate movements. Lastly, we find that, in times of higher perceived market volatility, GDP growth tends to be higher and inflation growth tends to be lower in the EU. In the other cases, higher levels of perceived market volatility result in higher inflation, higher credit growth and lower GDP Abstract growth. This is in line with expectations as an increase in perceived market volatility is met with an increased flow of assets into safer markets such as the EU. This thesis establishes a relationship between financial stability and monetary policy by studying the response of Chile, Colombia, Japan, Portugal and the UK in the aftermath of the GFC as Central Banks lowered policy rates in an effort to rescue their economies. In short, the results of the work conducted in this thesis may be summarised as follows. Our results show that monetary policy contributes to the achievement of financial stability. Still, monetary policy alone is not sufficient and should be reinforced by less traditional policy choices such as macroprudential policy tools. Secondly, we find that the level of CBI should be reined in in times of surging credit supply in an effort to maintain financial stability. Finally, we conclude that macroprudential policy tools play an important role in the achievement of financial stability. These tools should complement traditional monetary policy frameworks and should be adapted for each region. ; info:eu-repo/semantics/publishedVersion
This research looked at the growing space that Global Citizenship Education (GCE) is gaining in educational policy worldwide, and at the role Non-Governmental Organizations (NGOs) played in GCE agenda setting and policy implementation. Based on a comparative policy analysis carried out in 10 European countries, the political agency of NGOs was explored, underlining opportunities, tensions, and challenges, especially in their contribution to national strategies to integrate GCE into national educational systems.
The Gnassingbé clan has ruled the country since 1967. The demand for political alternance, initiated by institutional and electoral reforms, constituted the major contentious issue between the government and the challengers of the Gnassingbé regime throughout the survey period. The legislative elections of 20 December 2018, boycotted by the major opposition parties, resulted in an easy victory of the ruling party. The first local elections since more than 30 years took finally place on 30 June 2019 and resulted in the victory of the ruling party. Shortly afterwards, in February 2020, the President won also the disputed presidential elections and even consolidated his power, assisted by the loyal army and security services. The outbreak of the Corona epidemic in Togo in April and the subsequent economic recession may have contributed to limit popular protest against the Gnassingbé regime. The human rights record of the government has improved but remains poor. Despite undeniable improvements to the framework and appearance of the regime's key institutions during the review period, democracy remains far from complete. However, the international community, notably Togo's African peers, the AU and ECOWAS, followed a 'laissez-faire' approach in the interests of regional stability and their national interests in dealing with Togo. Economic growth remained stable at about 5% per annum (before Corona). Public investment in infrastructure and increases in agricultural productivity, notably of export crops, had been the key drivers of economic growth. However, growth remains vulnerable to external shocks and the climate and has not been inclusive. Positive growth was overshadowed by increasing inter-personal and regional inequality as well as an increase in extreme poverty. Moreover, money-laundering, illegal money transfers and trafficking grew alarmingly. The business climate improved considerably nevertheless. ; Author's enhanced version ; RÉSUMÉ: Le clan Gnassingbé dirige le pays depuis 1967. La revendication d'alternance politique, initiée par des réformes institutionnelles et électorales, a constitué le principal litige entre le gouvernement et les challengers du régime Gnassingbé tout au long de la période d'enquête. Les élections législatives du 20 décembre 2018, boycottées par les principaux partis d'opposition, se sont soldées par une victoire facile du parti au pouvoir. Les premières élections locales depuis plus de 30 ans ont finalement eu lieu le 30 juin 2019 et ont abouti à la victoire du parti au pouvoir. Peu de temps après, en février 2020, le président a remporté également les élections présidentielles contestées. Par cela il a même consolidé son pouvoir, aidé par l'armée fidèle et les services de sécurité. Le déclenchement de l'épidémie de Corona au Togo en avril 2020 et la récession économique qui a suivi, ont peut-être contribué à limiter les protestations populaires contre le régime de Gnassingbé. Le bilan du gouvernement en matière de droits humains s'est amélioré, mais reste médiocre. Malgré des améliorations indéniables du cadre et de l'apparence des principales institutions du régime pendant la période à l'examen, la démocratie reste loin d'être achevée. Cependant, la communauté internationale, notamment les pairs africains du Togo, l'UA et la CEDEAO, ont suivi une approche de «laissez-faire» dans l'intérêt de la stabilité régionale et de leurs intérêts nationaux face au Togo. La croissance économique est restée stable à environ 5 % par an (avant Corona). Les investissements publics dans les infrastructures et les augmentations de la productivité agricole, notamment des cultures d'exportation, ont été les principaux moteurs de la croissance économique. Cependant, la croissance reste vulnérable aux chocs externes et au climat, et le développement n'a pas été inclusive. La croissance positive a été éclipsée par l'augmentation des inégalités interpersonnelles et régionales ainsi que par une augmentation de l'extrême pauvreté. En outre, le blanchiment d'argent, les transferts d'argent illégaux et le trafic ont augmenté de façon alarmante. Le climat des affaires s'est néanmoins considérablement amélioré. --- ZUSAMMENFASSUNG: Der Gnassingbé-Clan regiert das Land seit 1967. Die Forderung nach politischer Abwechslung, die durch institutionelle Reformen und Wahlreformen ausgelöst wurde, war das Hauptstreitpunkt zwischen der Regierung und den Herausforderern des Gnassingbé-Regimes während des gesamten Untersuchungszeitraums. Die von den großen Oppositionsparteien boykottierten Parlamentswahlen vom 20. Dezember 2018 führten zu einem leichten Sieg der Regierungspartei. Die ersten Kommunalwahlen seit mehr als 30 Jahren fanden schließlich am 30. Juni 2019 statt und führten zum Sieg der Regierungspartei. Kurz darauf, im Februar 2020, gewann der Präsident auch die umstrittenen Präsidentschaftswahlen. Somit festigte er sogar seine Macht, unterstützt von der loyalen Armee und den Sicherheitsdiensten. Der Ausbruch der Corona-Epidemie in Togo im April und die anschließende wirtschaftliche Rezession haben möglicherweise dazu beigetragen, den Protest der Bevölkerung gegen das Gnassingbé-Regime zu begrenzen. Die Menschenrechtsbilanz der Regierung hat sich verbessert, ist aber weiterhin schlecht. Trotz unbestreitbarer Verbesserungen des Rahmens und des Erscheinungsbilds der wichtigsten Institutionen des Regimes im Berichtszeitraum bleibt die Demokratie bei weitem nicht umfassend. Die internationale Gemeinschaft, insbesondere die afrikanischen Kollegen Faure Gnassingbés in der AU und ECOWAS, verfolgten jedoch im Interesse der regionalen Stabilität und in ihren nationalen Interessen im Umgang mit Togo einen "Laissez-Faire"-Ansatz. Das Wirtschaftswachstum blieb stabil bei etwa 5% pro Jahr (vor Corona). Öffentliche Investitionen in die Infrastruktur und die Steigerung der landwirtschaftlichen Produktivität, insbesondere in Exportkulturen, waren die Haupttreiber des Wirtschaftswachstums. Das Wachstum bleibt jedoch anfällig für externe Schocks und das Klima und war nicht inklusiv. Das positive Wachstum wurde durch die zunehmende zwischenmenschliche und regionale Ungleichheit sowie die Zunahme der extremen Armut überschattet. Darüber hinaus nahmen Geldwäsche, illegale Geldtransfers und Menschenhandel alarmierend zu. Das Geschäftsklima hat sich dennoch erheblich verbessert.
A policy change in the European Union's Emissions Trading Scheme (EU ETS) provides us with a unique opportunity to measure the impact of carbon pricing on aviation, the most climate-intensive mode of transport. We implement a difference-in-differences strategy on a sample based on all flights within Europe from 2010 to 2016 to examine the causal impact of the EU ETS on emissions and supply. We find that the EU ETS reduced emissions by 4.7% in the regulated routes relative to the counterfactual. When we restrict the sample to short-haul flights, routes on which competition from other means of transport may exist (less than 1,000 km), the reduction in emissions is 10.7%. Finally, the reduction in emissions is also high for low-cost airlines (−11%) but it is not statistically significant for network airlines. In sum, the EU ETS has helped to mitigate emission growth by 3 Mt CO2 per year during the period analyzed, but not to reduce absolute emissions in the sector, as needed.
This paper aims to investigate the concept, context and socio-economic consequences of fiscal competition in the integrated economic space of EMU in completion, to pinpoint the positive and negative factors at work via a case study of the Benelux countries – both founder members of the EU and pioneers of EMU – and to examine the impact on European and international regulations in the field. In particular, it will endeavour to provide a comprehensive interpretation of fiscal policy in the Benelux countries via a comparative approach and from a historical perspective. It will look at the development of respective domestic fiscal policies, driven by national interests and by membership of a Community that is subject to requirements in terms of harmonisation and taxation, but also by constant contact (and frequent clashes) with the multilateral international environment.
Not Available ; The land resource inventory of Karanji Khurd microwatershed was conducted using village cadastral maps and IRS satellite imagery on 1:7920 scale. The false colour composites of IRS imagery were interpreted for physiography and these physiographic delineations were used as base for mapping soils. The soils were studied in several transects and a soil map was prepared with phases of soil series as mapping units. Random checks were made all over the area outside the transects to confirm and validate the soil map unit boundaries. The soil map shows the geographic distribution and extent, characteristics, classification, behaviour and use potentials of the soils in the microwartershed. The present study covers an area of 446 ha in Karanji Khurd microwatershed in Humnabad taluk of Bidar district, Karnataka. The climate is semiarid and categorized as drought prone with an average annual rainfall of 811 mm of which about 609 mm is received during south–west monsoon, 109 mm during north-east and the remaining 93 mm during the rest of the year. An area of about 96 per cent is covered by soils, one per cent covered by rock lands and 3 per cent by others. The salient findings from the land resource inventory are summarized briefly below. The soils belong to 5 soil series and 17 soil phases (management units) and 3 land use classes. The length of crop growing period is about 150 days starting from the 1st week of June to 2nd week of October. From the master soil map, several interpretative and thematic maps like land capability, soil depth, surface soil texture, soil gravelliness, available water capacity, soil slope and soil erosion were generated. Soil fertility status maps for macro and micronutrients were generated based on the surface soil samples collected at every 250 m grid interval. Land suitability for growing major agricultural and horticultural crops were assessed and maps showing degree of suitability along with constraints were generated. About 85 per cent area in the microwatershed is suitable for agriculture and 15 per cent is not suitable for agriculture but well suited for forestry, pasture. About 85 per cent of the soils are deep to very deep (100- >150 cm) and 11 per cent are very shallow (25-50 cm) soils. Entire area has clayey soils at the surface. Entire area is covered by non-gravelly soils. About 44 per cent of the area has soils that are very high (>200mm/m) in available water capacity, 18 per cent medium (100-150 mm/m) and about 33 per cent low (50-100 mm/m) and very low (0.75%), 4 per cent is low (57 kg/ha) in available phosphorus. About 21 per cent area is low (337 kg/ha) in available potassium. Available sulphur is low (20 ppm). Available boron is low (4.5 ppm) and 8 per cent deficient (0.6 ppm). The land suitability for 19 major crops grown in the microwatershed were assessed and the areas that are highly suitable (S1) and moderately suitable (S2) are given below. It is however to be noted that a given soil may be suitable for various crops but what specific crop to be grown may be decided by the farmer looking to his capacity to invest on various inputs, marketing infrastructure, farm price and finally the demand and supply position. Land suitability for various crops in the microwatershed Crop Suitability Area in ha (%) Crop Suitability Area in ha (%) Highly suitable (S1) Moderately suitable (S2) Highly suitable (S1) Moderately suitable (S2) Sorghum 197 (44) 82 (19) Sapota - 146 (33) Maize - 82 (19) Jackfruit 66 (15) 79 (18) Red gram - 279 (63) Jamun 66 (15) 276 (62) Sunflower 197 (44) 82 (18) Musambi - 343 (77) Cotton 197 (44) 82 (18) Lime - 343 (77) Sugarcane - 82 (18) Cashew 3 (<1) 165 (37) Soybean 241 (54) 39(9) Custard apple 69 (16) 294 (66) Bengalgram 241 (54) 39(9) Amla 66(15) 297 (67) Guava - 146 (33) Tamarind 66(15) 276 (52) Mango - 78 (18) Apart from the individual crop suitability, a proposed crop plan has been prepared for the 3 identified LCUs by considering only the highly and moderately suitable lands for different crops and cropping systems with food, fibre and horticulture crops that helps in maintaining the ecological balance in the microwatershed Maintaining soil-health is vital to crop production and conserve soil and land resource base for maintaining ecological balance and to mitigate climate change. For this, several ameliorative measures have been suggested for these problematic soils like saline/alkali, highly eroded, sandy soils etc., Soil and water conservation treatment plan has been prepared that would help in identifying the sites to be treated and also the type of structures required. As part of the greening programme, several tree species have been suggested to be planted in marginal and submarginal lands, field bunds and also in the hillocks, mounds and ridges that would help in supplementing the farm income, provide fodder and fuel and generate lot of biomass. This would help in maintaining an ecological balance and also help in mitigating the climate change. Baseline socioeconomic characterisation is prerequisite to prepare action plan for program implementation and to assess the project performance before making any changes in the watershed development program. The baseline provides appropriate policy direction for enhancing productivity and sustainability in agriculture. Methodology: Karanji Khurd micro-watershed (Raipalli sub-watershed, Humnabad taluk, Bidar district) is located in between 17039' – 17041' North latitudes and 77012' – 77015' East longitudes, covering an area of about 446 ha, bounded by Mustari, Chitgoppa, Bannahalli and Bilkhera villages with length of growing period (LGP) 120- 150 days. We used soil resource map as basis for sampling farm households to test the hypothesis that soil quality influence crop selection, and conservation investment of farm households. The level of technology adoption and productivity gaps and livelihood patterns were analyses. The cost of soil degradation and ecosystem services were quantified. Results: Results: The socio-economic outputs for the Karanji Khurd micro-watershed in Raipalli sub-watershed, Humnabad taluk and Bidar district are presented here. Social Indicators; Male and female ratio is 71.1 to 28.9 per cent to the total sample population. Younger age group of 18 to 30 populations is around 60.0 per cent to the total population. Literacy population is around 82.2 per cent. Social groups belong to scheduled caste is around 30.0 per cent. Liquefied petroleum gas (LPG) is the source of energy for a cooking among 60.0 per cent. About 75.0 per cent of households have a yashaswini health card. Dependence on ration cards for food grains through public distribution system is around 70.0 per cent. Swach bharath program providing closed toilet facilities around 60.0 per cent of sample households. Rural migration to urban centre for employment is preventing among 10.0 per cent of farm households. Women participation in decisions making are around 50.0 per cent of households were found. Economic Indicators; The average land holding is 1.3 ha indicates that majority of farm households are belong to small and medium farmers. Total cultivated area by dry land condition of among sample households. 2 Agriculture is the main occupation among 38.2 per cent and agriculture is the main agriculture labour is subsidiary occupation for 29.4 per cent of sample households. The average value of domestic assets is around Rs. 112687 per household. Mobile and television are popular communication mass media. The average value of farm assets is around Rs. 250 per household, around 10 per cent of sample farmers having weeder. The average value of livestock is around Rs. 19500 per household; about 20.0 per cent of household are having livestock. The average per capita food consumption is around 835.1 grams (1698.4 kilo calories) against national institute of nutrition recommendation at 827 gram. Around 40.0 per cent of sample households are consuming less than the NIN recommendation. The annual average income is around Rs.42793 per household. About 90.0 per cent of farm households are below poverty line. The per capita monthly average expenditure is around Rs.1765. Environmental Indicators-Ecosystem Services; The value of ecosystem service helps to support investment to decision on soil and water conservation and in promoting sustainable land use. The onsite cost of different soil nutrients lost due to soil erosion is around Rs. 982 per ha/year. The total cost of annual soil nutrients is around Rs. 417469 per year for the total area of 445.9 ha. The average value of ecosystem service for food grain production is around Rs. 6636/ ha/year. Per hectare food grain production services is maximum in red gram (Rs. 9600) followed by soybean (Rs. 3671). The data on water requirement for producing one quintal of grain is considered for estimating the total value of water required for crop production. The per hectare value of water used and value of water was maximum in redgram (Rs. 48024) followed by soybeans (Rs. 20594). Economic Land Evaluation; The major cropping pattern is redgram (90.6 %) and soybean (9.4 %). In Karanji Khurd micro watershed, major soils are Devgiri (DGR) series is having deep soil depth covers around 1.5 % of area. On this soil farmers are presently growing red gram. BNG soil series are having very deep soil depth covers around 44.2 % of area; the crops are redgram (88.3 %) and soybean (11.7 %). The total cost of cultivation and benefit cost ratio (BCR) in study area for red gram ranges between Rs. 36603/ha in BGN soil (with BCR of 1.32) and Rs. 30426/ha in DGR soil (with BCR of 1.19). 3 In soybean the cost of cultivation in BGN soil is Rs 28478/ha (with BCR of 1.13). The land management practices reported by the farmers are crop rotation, tillage practices, fertilizer application and use of farm yard manure (FYM). Due to higher wages farmer are following labour saving strategies is not prating soil and water conservation measures. Less ownership of livestock limiting application of FYM. It was observed soil quality influences on the type and intensity of land use. More fertilizer applications in deeper soil to maximize returns. Suggestions; Involving farmers is watershed planning helps in strengthing institutional participation. The per capita food consumption and monthly income is very low. Diversifying income generation activities from crop and livestock production in order to reduce risk related to drought and market prices. Majority of farmers reported that they are not getting timely support/extension services from the concerned development departments. By strengthing agricultural extension for providing timely advice improved technology there is scope to increase in net income of farm households. By adopting recommended package of practices by following the soil test fertiliser recommendation, there is scope to increase yield in redgram (39.4 to 50.8 %) and soybean (23.8 %). ; Watershed Development Department, Government of Karnataka (World Bank Funded) Sujala –III Project
The overall objectives of meat inspection are to contribute to food safety, animal welfare, and animal health. In the European Union (EU), there is a request for a modernised meat inspection system that addresses these objectives in a more valid, feasible and cost-effective way than does the traditional system. One part of the modernisation deals with the coding system to register meat inspection findings. Although unified standards are set at the EU level for judgement criteria regarding fitness of meat for consumption, different national systems are in force. The question is the extent of the differences and whether there is a basis for harmonisation. To investigate this, information was gathered about the code systems in Denmark, Finland, Germany, Italy, Norway, Portugal and Spain. Moreover, meat inspection data covering pigs slaughtered in 2019 were collected. A comparison of the number of codes available, the terminology and the frequencies of the findings registered was undertaken. Codes with a similar meaning were grouped. Hereby, two lists were compiled showing the most common codes leading to total and to partial condemnation. Substantial variations in the percentage of condemned pigs and in the terms used were identified, and possible reasons behind this are discussed. Moreover, a strengths-weaknesses-opportunities-threats (SWOT)-like analysis was applied to the coding systems. Finally, the reasons for unfitness of meat given in the EU Food Inspection Regulation 2019/627 were compared to the national code lists. The results show the systems in force varied substantially, and each system had its advantages and disadvantages. The diverse terminology observed made it a challenge to compare data between countries. Development of harmonised terminology for meat inspection findings is suggested, enabling comparison of data between abattoirs, regions, and countries, while respecting the national epidemiological situation, the local food safety culture, and the trade agreements in force. ; Peer reviewed
ABSTRACT Objectives: this theoretical essay aims to present classic and contemporary fundamentals of the optimal tax theory (OTT) and to problematize its presence and possibilities in the scenario of tax policy in Brazil. Context: such objectives are located in the contemporary context that discusses tax reforms aimed at efficient and socially responsible public management. Methods: after surveying the state of knowledge of optimal taxation in Brazil, and from the perspective of economics and political law, we sought to identify secondary data on tax distribution in Organization for Economic Co-operation and Development (OECD) countries in relational analysis with data from Brazil. Results: the text draws attention to the fact that OTT is able to bring social issues to the discussion of public tax management policies in a structured way, with the perspective of inclusion and social responsibility, based on the importance of different treatment of economic agents, physical and legal, based on their needs and possibilities. Conclusion: it is concluded that, like in other countries, OTT is present in the Brazilian debate expressing as possible and necessary to advance in a tax policy that responds to the needs of public collection articulated and reconciled to social well-being through responsible management, modern and transparent.
Presenting an analysis of higher education in eight countries in the Arab Middle East and North Africa, Degrees of Dignity works to dismantle narratives of crisis and assert approaches to institutional reform. Drawing on policy documents, media narratives, interviews, and personal experiences, Elizabeth Buckner explores how apolitical external reform models become contested and modified by local actors in ways that are simultaneously complicated, surprising, and even inspiring. Degrees of Dignity documents how the global discourses of neoliberalism have legitimized specific policy models for higher education reform in the Arab world, including quality assurance, privatization, and internationalization. Through a multi-level and comparative analysis, this book examines how policy models are implemented, with often complex results, in countries throughout the region. Ultimately, Degrees of Dignity calls on the field of higher education development to rethink current approaches to higher education reform: rather than viewing the Arab world as a site for intervention, it argues that the Arab world can act as a source for insight on resilient higher education systems. ; This book has been published with the help of a grant from the Federation for the Humanities and Social Sciences, through the Awards to Scholarly Publications Program, using funds provided by the Social Sciences and Humanities Research Council of Canada. University of Toronto Press acknowledges the financial assistance to its publishing program of the Canada Council for the Arts and the Ontario Arts Council, an agency of the Government of Ontario.
This book looks at the interplay between criminal law and other branches of public law pursuing similar objectives (referred to as 'quasi-criminal law'). The need for clarifying the concepts and the interlink between criminal and quasi-criminal enforcement is a topic attracting a lot of discussion and debate in both academia and practice across Europe (and beyond). This volume adds to this debate by bringing to light the substantive and procedural problems stemming from the current parallel or dual use of the different enforcement systems. The collection draws on expertise from academia, practice and policy; its high-quality analysis will appeal to scholars, practitioners and policymakers alike.
Funding Information: This work was supported as part of the Strategic Research Programme of the Scottish Government Rural and Environment Science and Analytical Services (RESAS) division, Theme 3: Food and Health (Work packages 3.2 and 3.3). ; Peer reviewed ; Publisher PDF
10 pages, 4 figures, 2 tables, supplementary data https://doi.org/10.1016/j.envpol.2021.118377 ; Concentrations of organophosphate esters (OPEs) plasticizers were analysed in the present study. Fifty-five fish samples belonging to three highly commercial species, European sardine (Sardina pilchardus), European anchovy (Engraulis encrasicolus), and European hake (Merluccius merluccius), were taken from the Western Mediterranean Sea. OPEs were detected in all individuals, except for two hake samples, with concentrations between 0.38 and 73.4 ng/g wet weight (ww). Sardines presented the highest mean value with 20.5 ± 20.1 ng/g ww, followed by anchovies with 14.1 ± 8.91 ng/g ww and hake with 2.48 ± 1.76 ng/g ww. The lowest OPE concentrations found in hake, which is a partial predator of anchovy and sardine, and the higher δ15N values (as a proxy of trophic position), may indicate the absence of OPEs biomagnification. Eleven out of thirteen tested OPEs compounds were detected, being diphenyl cresyl phosphate (DCP) one of the most frequently detected in all the species. The highest concentration values were obtained for tris(1,3-dichloro-2-propyl) phosphate (TDClPP), trihexyl phosphate (THP), and tris(2-butoxyethyl) phosphate (TBOEP), for sardines, anchovies, and hakes, respectively. The human health risk associated with the consumption of these fish species showing that their individual consumption would not pose a considerable threat to public health regarding OPE intake ; This study has been partially funded by PELCAT project (CAT 152CAT00013, TAIS ARP059/19/00005), PELWEB project (ES-PN-2017-CTM 2017-88939-R, Spanish Government), EXPOPLAS project (PID2019-110576RB-I00), Spanish Ministry of Science and Innovation) and the Generalitat de Catalunya (Consolidated Research Group Water and Soil Quality Unit 2017 SGR 1404). MEDITS data collection has been co-funded by the EU through the European Maritime and Fisheries Fund (EMFF) within the National Program of collection, management and use of data in the fisheries sector and support for scientific advice regarding the Common Fisheries Policy. [.] This work acknowledges the 'Severo Ochoa Centre of Excellence' accreditations (Spanish Ministry of Science and Innovation to IDAEA and ICM (Project CEX2018-000794-S and CEX2019-000928-S, respectively).EL-L was supported by a FPU grant (FPU1704395, Spanish Ministry of Education) ; Peer reviewed
Gresik regency has 27 tourist destinations supported by small and medium industries both in the sector of food and beverage, handicraft, Muslim fashion and its equipment, which has been established since several years ago. It seems that the development of this industry is stagnant although it is actually potential to be developed and can be a trigger for the welfare of the small industrial community of Gresik regency in East Java. The problems that occur in small and medium industry community of Giri regency of Gresik regency based on the survey result is that business actors still do not have financial literacy, marked by not understanding about financial planning, not yet separating recording and financial storage in their family or business. Besides, there is still limited socialization of financial inclusion so that in general they are still unbanked. Based on factor analysis on financial literacy and financial inclusion, there are some attributes that significantly affect financial literacy of small and medium industries, namely financial planning, experience in finance, socialization of financial literacy from related parties, socio-economic status, economic attitude, financial behavior, financial attitude, financial crisis, government policy, financial education, demography, investment, saving, consumption, financial wellbeing, financial concerns, self control, old age, and gender. While the attributes of financial inclusion include credit management, knowledge of credit guidelines, consumer over in-debtedness, saving and deposit functions. The strategies that should be done in the short term based on the attributes found in this study are: 1) to conduct financial literacy and financial inclusion education with attention to the significant attributes, 2) perform mentoring from financial planning to the preparation of financial statements, 3) giving motivation to separate between family finance and business finance 4) the government is expected to grow ...
