Stakeholder jurisprudence: the new way in human rights

Making use of United Nations (U.N.) materials and documents, Anja Matwijkiw and Bronik Matwijkiw argue that the organization – in 2004 – converted to a stakeholder jurisprudence for human rights. However, references to “stakeholders” may both be made in the context of narrow stakeholder theory and broad stakeholder theory. Since the U.N. does not specify its commitment by naming the theory it credits for its conversion, the authors of the article embark on a comparative analysis, so as to be able to try the two frameworks for fit. The hypothesis is that it is the philosophy and methodology of broad stakeholder theory that best matches the norms and strategies of the U.N. While this is the case, certain challenges nevertheless present themselves. As a consequence of these, the U.N. has to – as a minimum – take things under renewed consideration

Retrospective Capital Gains Taxation

This paper presents a new approach to the taxation of capital gains that eliminates the deferral advantage present under current realization-based systems, along with the lock-in effect and tax arbitrage possibilities associated with this deferral advantage. The new approach also taxes capital gains only upon realization but, by effectively charging interest on past gains when realization finally occurs, eliminates the incentive to defer such realization. Unlike a similar scheme suggested previously by Vickrey, the present one does not require knowledge of the potentially unobservable pattern of gains over time. It thus is applicable to a very broad range of capital assets.

Controlling Light Through Optical Disordered Media : Transmission Matrix Approach

We experimentally measure the monochromatic transmission matrix (TM) of an optical multiple scattering medium using a spatial light modulator together with a phase-shifting interferometry measurement method. The TM contains all information needed to shape the scattered output field at will or to detect an image through the medium. We confront theory and experiment for these applications and we study the effect of noise on the reconstruction method. We also extracted from the TM informations about the statistical properties of the medium and the light transport whitin it. In particular, we are able to isolate the contributions of the Memory Effect (ME) and measure its attenuation length