28,122 research outputs found

    Annual report of the officers of the town of Jackson, New Hampshire for the fiscal year ending December 31, 2022.

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    This is an annual report containing vital statistics for a town/city in the state of New Hampshire

    In Memoriam Professor Dr. António Augusto Faria Gomes

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    Avaliação do Programa Especial de Recuperação Tributária da Receita Federal do Brasil

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    Disserta√ß√£o para obten√ß√£o de grau de Mestre em Gest√£o e Pol√≠ticas P√ļblicasO presente trabalho insere-se no √Ęmbito das pol√≠ticas p√ļblicas e trata de avaliar o Programa Especial de Recupera√ß√£o Tribut√°ria (PERT) da Receita Federal do Brasil, lan√ßado em 2017 pela autoridade tribut√°ria brasileira. A partir de um quadro te√≥rico na √°rea da avalia√ß√£o de pol√≠ticas p√ļblicas e com especial foco nas pol√≠ticas de ren√ļncia fiscal e nos programas de parcelamento fiscal, a disserta√ß√£o buscou responder √† pergunta de partida: Em que medida o Programa Especial de Recupera√ß√£o Tribut√°ria contribuiu para a recupera√ß√£o dos d√©bitos fiscais dos aderentes ao programa? Para respond√™-la, caracterizou-se o PERT e identificaram-se os objetivos do programa, analisou-se e comparou-se a recupera√ß√£o tribut√°ria entre o grupo de tratamento e o grupo de controlo. Para isso, utilizou-se a base de dados da Receita Federal do Brasil, com um universo de 66.075 contribuintes. Procurou-se ainda analisar os resultados do programa em fun√ß√£o de indicadores socioecon√≥micos, em especial os valores devidos, a localiza√ß√£o, a longevidade, os setores de atividade econ√≥mica e a dimens√£o das empresas. Concluiu-se que o PERT contribuiu para a recupera√ß√£o tribut√°ria dos aderentes do programa, al√©m de se ter constatado maior cumprimento fiscal e maior cumprimento no programa em fun√ß√£o dos indicadores socioecon√≥micos, como no caso das empresas mais jovens ou pertencentes a determinado segmento de atividade econ√≥mica.The present work is part of the scope of public policies and tries to evaluate the Special Tax Recovery Program (PERT) of the Federal Revenue Service of Brazil, launched in 2017 by the Brazilian tax authority. From a theoretical framework in public policy evaluation and with a special focus on tax waiver policies and tax installment programs, the dissertation sought to answer the starting question: To what extent has the Special Tax Recovery Program contributed to the recovery of tax debts from program adherents? To answer it, the PERT was characterized, and the objectives of the program were identified, and the tax recovery between the treatment group and the control group was analyzed and compared. For this, the database of the Federal Revenue of Brazil was used, with a universe of 66,075 taxpayers. The results of the program were also sought in terms of socio-economic indicators, in particular the amounts owed, location, longevity, sectors of economic activity and the size of the companies. It was concluded that the PERT contributed to the tax recovery of the program's adherents, in addition to having greater fiscal and program compliance in specific situations depending on socio-economic indicators, as in the case of younger companies or companies belonging to a certain segment of economic activity.N/

    In memoriam Hilde De Ridder-Symoens

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    By Koen Goudriaan https://www.hdcvu.nl/blog/memoriam-hilde-de-ridder-symoen

    Volume CXLII, Number 16, March 3, 2023

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    Sicherheitspolitik im Diskurs (III): Akteure der Studiengemeinschaft DSS in der Enzyklopädie (2023)

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    Sicherheitspolitik im Diskurs (III) ‚Äď Akteure der Studiengemeinschaft DSS in der Enzyklop√§die (2023) ‚Äď Autorenbeitr√§ge zu Personenportr√§ts f√ľr die Wikipedia-Enzyklop√§die (Stand Januar 2023).:Sicherheitspolitik im Diskurs (II) ‚Äď Akteure der Studiengemeinschaft DSS in der Enzyklop√§die (2023) ‚Äď ‚ÄĘ Vorwort des Herausgebers ‚ÄĘ Dokumentation: DSS-Akteure in der Enzyklop√§die Wikipedia (Stand Januar 2023). ‚óč Personenportr√§ts von Rainer B√∂hme f√ľr: Rolf Lehmann, Wolfgang Scheler, Ernst Woit, Horst Sylla, Hans S√ľ√ü, Wilfried Schreiber, Siegfried Sch√∂nherr, Erich Hocke, Paul Heider, Hermann Hagena, G√ľnther Glaser; ‚óč Personenportr√§t von Reinhard Klos f√ľr Rainer B√∂hme; ‚óč W√ľrdigungen von Wolfgang Scheler f√ľr DSS-Akteure (in memoriam): Erich Hocke, Rolf Lehmann, Hans S√ľ√ü, Paul Heider, G√ľnther Glaser, Ernst Woit; ‚óč W√ľrdigung von Wilfried Schreiber f√ľr Hermann Hagena (in memoriam). ‚óč Redebeitrag von Hermann Hagena zur DSS-Abschlussveranstaltung 2015

    China’s approach to international law and the Belt and Road Initiative - perspectives from international investment law

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    This dissertation examines China’s approach to international law. In order to do so, it compares the country’s stance on international dispute resolution in past and present times. After a first historical chapter outlining China’s changeable relationship with international adjudication, the thesis subsequently focuses on contemporary developments. The emphasis here is on international instruments and mechanisms that China uses to protect investments within the Belt and Road Initiative. This dissertation combines doctrinal analysis with concrete case studies and applies deductive as well as inductive methods. The study of the legal dimension of the initiative leads to the basic assumption that two coexisting regulatory complexes provide investment protection within the initiative. Accordingly, as a first complex, the dissertation analyses China’s design of investment protection treaties and China’s stance in the reform debate on the future of in-vestment arbitration. As an outcome, the analysis claims that even though the first complex does not relate specifically to the Belt and Road Initiative, this complex nevertheless has inextricable links to China’s approach in the initiative’s context. Soft law documents, which China has concluded with both state and non-state actors, and informal mechanisms of dispute resolution form the second regulatory complex. The study investigates their functions for investment protection in the Belt and Road Initiative. In an overall view of the two regulatory complexes, this dissertation finds that China uses strictly legal and rather political methods for investment protection. In the synopsis of this result with the findings obtained from the historical part, the study concludes that China follows a realist approach to international law

    Wildlife trade in Latin America: people, economy and conservation

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    Wildlife trade is among the main threats to biodiversity conservation and may pose a risk to human health because of the spread of zoonotic diseases. To avoid social, economic and environmental consequences of illegal trade, it is crucial to understand the factors influencing the wildlife market and the effectiveness of policies already in place. I aim to unveil the biological and socioeconomic factors driving wildlife trade, the health risks imposed by the activity, and the effectiveness of certified captive-breeding as a strategy to curb the illegal market in Latin America through a multidisciplinary approach. I assess socioeconomic correlates of the emerging international trade in wild cat species from Latin America using a dataset of >1,000 seized cats, showing that high levels of corruption and Chinese private investment and low income per capita were related to higher numbers of jaguar seizures. I assess the effectiveness of primate captive-breeding programmes as an intervention to curb wildlife trafficking. Illegal sources held >70% of the primate market share. Legal primates are more expensive, and the production is not sufficiently high to fulfil the demand. I assess the scale of the illegal trade and ownership of venomous snakes in Brazil. Venomous snake taxa responsible for higher numbers of snakebites were those most often kept as pets. I uncover how online wildlife pet traders and consumers responded to campaigns associating the origin of the COVID-19 pandemic. Of 20,000 posts on Facebook groups, only 0.44% mentioned COVID-19 and several stimulated the trade in wild species during lockdown. Despite the existence of international and national wildlife trade regulations, I conclude that illegal wildlife trade is still an issue that needs further addressing in Latin America. I identify knowledge gaps and candidate interventions to amend the current loopholes to reduce wildlife trafficking. My aspiration with this thesis is to provide useful information that can inform better strategies to tackle illegal wildlife trade in Latin America

    Matti R√§s√§nen 1934‚Äď2020: In memoriam

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