The Black Diamonds of Bahia (Carbonados) and the Building of Euro-America: A Half-century Supply Monopoly (1880s-1930s)

This paper traces the birth, maturity and decline of what was Bahia’s natural supply monopoly of black or industrial diamonds: first used in polishing materials (for consumption); then in drilling; and by 1940 they were employed in making parts for the Third Reich’s premier fighter plane, the Messerschmitt bF 109. The evolution in the way these stones were produced, the agents involved in production and distribution, and how the income was distributed along the commodity chain are examined. The importance of technological change is documented with the huge boost in demand for industrial diamonds when the Leschot diamond-head drill was invented (1863). The First World War cut off Bahia from traditional intermediaries and opened up a space for North American capital. A great surge in black diamond production in Bahia was led by the Bandler Corporation of New York, which introduced modern machine-based mining in the late 1920s; but the Great Depression doomed the venture. Between 1931 and 1941, keen secret competition arose to secure access to Bahia’s diamonds between the rising Axis and the Allied powers given the crucial role these stones played in making the modern weapons of war. The first section analyses the emergence of Brazil’s natural monopoly in black diamonds. The second points out the crucial importance technological change (the Leschot diamond-head drill). The next section develops a unique analysis of how earnings were distributed along the black diamond commodity chain at the turn of the twentieth century. The final section underscores how the Great War created a vacuum into which North American capital plunged, such that by the late 1920s for the first time modern machinery was being used for the mass production of black diamonds in Brazil. While the Great Depression frustrated these efforts, the looming Axis and Allied contenders carried out secret schemes to secure Brazil’s black diamonds so central to the execution of modern war

Developing a foundation for a globally coordinated approach to the taxation of crypto-asset transactions

Crypto-assets and blockchain technology have created much uncertainty within the field of taxation. While some jurisdictions have attempted to formulate responses, others have yet to meaningfully engage with the topic. In contrast to the taxation of the digitalised economy, a coordinated global approach to the taxation of crypto-asset transactions is notably lacking. Rather than focusing on individual jurisdictions, this study addresses the consequences of crypto-asset transactions within the international tax system. It begins by applying an adapted form of the constant comparison method traditionally employed in grounded theory research to a selection of crypto-assets white papers to inductively identify possible taxable events, and from these to develop ten transaction categories, each with definitive characteristics. These categories then form the basis of a doctrinal analysis of the nature within the international tax system of the income arising and its classification within the text of the articles of the model tax conventions. Finally, the study considers the potential future impact of measures to tax the digitalised economy. The study finds that while it is possible to classify each of the identified transaction categories within the articles of the model tax conventions, alternative constructions within treaties and existing differences in interpretation may still significantly impact the allocation of taxing rights. In addition, crypto-asset transactions may further challenge the role of the permanent establishment concept in determining taxing rights and contribute to base erosion. While such transactions may fall within the measures to tax the digitalised economy, the pseudonymous, decentralised nature of blockchain technology may frustrate the application of these measures. This study may inform individual jurisdictions in designing the scope and outcomes of a comprehensive response to crypto-asset transactions. It may also provide a basis for the classification of these transactions within the international tax system, and support the development of a globally coordinated response to the taxation of crypto-assets. Finally, it may contribute to the broader development of the taxation of the digitalised economy, in which crypto-asset transactions may play an increasingly significant role in the future

A review of composite product data interoperability and product life-cycle management challenges in the composites industry

A review of composite product data interoperability and product life-cycle management challenges is presented, which addresses “Product Life-cycle Management”, developments in materials. The urgent need for this is illustrated by the life-cycle management issues faced in modern military aircraft, where in-service failure of composite parts is a problem, not just in terms of engineering understanding, but also in terms of the process for managing and maintaining the fleet. A demonstration of the use of ISO 10303-235 for a range of through-life composite product data is reported. The standardization of the digital representation of data can help businesses to automate data processing. With the development of new materials, the requirements for data information models for materials properties are evolving, and standardization drives transparency, improves the efficiency of data analysis, and enhances data accuracy. Current developments in Information Technology, such as big data analytics methodologies, have the potential to be highly transformative

Multi-Agent Systems

This Special Issue ""Multi-Agent Systems"" gathers original research articles reporting results on the steadily growing area of agent-oriented computing and multi-agent systems technologies. After more than 20 years of academic research on multi-agent systems (MASs), in fact, agent-oriented models and technologies have been promoted as the most suitable candidates for the design and development of distributed and intelligent applications in complex and dynamic environments. With respect to both their quality and range, the papers in this Special Issue already represent a meaningful sample of the most recent advancements in the field of agent-oriented models and technologies. In particular, the 17 contributions cover agent-based modeling and simulation, situated multi-agent systems, socio-technical multi-agent systems, and semantic technologies applied to multi-agent systems. In fact, it is surprising to witness how such a limited portion of MAS research already highlights the most relevant usage of agent-based models and technologies, as well as their most appreciated characteristics. We are thus confident that the readers of Applied Sciences will be able to appreciate the growing role that MASs will play in the design and development of the next generation of complex intelligent systems. This Special Issue has been converted into a yearly series, for which a new call for papers is already available at the Applied Sciences journal’s website: https://www.mdpi.com/journal/applsci/special_issues/Multi-Agent_Systems_2019

Enhancing maya women's development through cooperative associations:what factors support or restrict the contribution of cooperatives?

With the aim of contributing to the development of Mayan women living in the Yucatan Peninsula, this research focused on determine the factors that support or inhibit the sustainability of micro-businesses cooperatives, which are organizations with innovative elements that allow Mayan women to work within their communities with flexible schedules, which contributes to family unity, strengthening their self-esteem and community recognition. However, many of these initiatives hardly remain in the market, due to this, the research investigated the motivations of the Mayan women to undertake these micro-businesses, the elements of success that indicate the best practices in this type of initiatives, the implementation process of a national and foreign fund using Contextual Interaction Theory as a frame of reference and, finally, the contribution of cooperatives to the food sovereignty of Mayan women. This dissertation is divided into chapters whose elements are described as follows: Chapter 1 provides an overview of the study presenting the theoretical framework and methodology selected, as well the research questions which guided the dissertation. The theoretical framework was diverse, with a strong influence of the Theory of Social Economy in relation to Buen Vivir, which is a cosmogonic vision of the indigenous peoples, where the human being is interrelated with the environment, taking into account that natural resources are indispensable for their survival. The reflections of Freire, Seglow, Bandura and Simon among others, enriched this work which maintained a perspective of gender equity and social inclusion. Chapter 2 reflects on the motivations of the women participating in these micro-businesses cooperatives, which go beyond of obtaining an additional income, the women think and make choices as mothers in a constant search for the well-being of their children, although sometimes, forgetting their own. The education and nutrition of their children are their priority, working to avoid family disintegration as a consequence of the migration of their husbands and sons, which are also relevant factors. Chapter 3 describes success stories found in the region, considering success in relation to business sustainability over time. These cases were distinguished by continuing in the market, which was confirmed until the end of this investigation. The elements found were social capital, understood as support networks that benefited the permanence of micro-business in the market, monitoring or follow-up activities carried out by representatives of the organizations that supported these initiatives economically, and ethical leadership, which represents an alternative of doing businesses based on honest work in counterpart with the serious problems of corruption that Mexican society has to dealt with. Chapter 4 and Chapter 5 are complementary, since they serve to make a comparison between the implementation of national and international funds in the same region. Both are productive programs whose beneficiaries were indigenous Mayan women living in rural areas. The programs analyzed were the Program of Productive Organization for Indigenous Women (POPMI), which was administered by the National Commission for the Development of Indigenous Peoples (CDI) and the Canada Fund for Local Initiatives (CFLI) a program which was part of the Canadian International Development Agency (CIDA). CIDA was a Canadian federal agency which, until 2013, promoted female entrepreneurship initiatives among Maya women in the Yucatan Peninsula. Both programs were analyzed using Contextual Interaction Theory. Chapter 6 analyzes the contribution of working in cooperatives to among others the food sovereignty of the participants, with women who work in groups in relation to those who work independently in the same communities. In these villages with strong patriarchal structures, the independence of women is not easily accepted and is even questioned by other women. Because of that, it was interesting to contrast their perceptions on what the work brought them, which deepened the knowledge about self-reliance aspects related to food sovereignty. Chapter 7 makes a final reflection in the form of a response to the research questions, formulating recommendations for the implementation of public policies and productive programs both at regional and international levels, taking into account empirical evidence found in field research activities. This information will be available to the organizations who contribute to the welfare of indigenous women, since entrepreneurship is one of the available ways to foster development

Stamp duties in Indian states - a case for reform

The authors review the options for reform of stamp duties on immovable property transfers collected by Indian state governments. After briefly reviewing some of the many administrative difficulties experienced with the tax, they turn to an examination of its economic impacts. A review of stamp duties internationally indicates that Indian rates are exceptionally high, at rates often above 10 percent. Most countries'rates are less than 5 percent, including a number of low and middle-income developing countries. With these high rates, the authors find that while the tax has become the third largest revenue source for many Indian states, it imposes high compliance costs on taxpayers, has been subject to a good deal of evasion and fraud, and the distortionary impacts appear to be large, reducing the responsiveness of real estate markets in Indian cities by discouraging transactions essential to the efficient growth of cities. The authors then study the revenue implications of lowering stamp duty rates, which need to be understood if reform is to be viable. Evidence indicates that the current high duty rates, coupled with weak tax administration, lead to widespread evasion of the tax through under-declaration. This under-declaration of property values directly affects collection of other taxes, among them, property taxes and capital gains tax. Moreover, it indirectly affects the collection of all taxes through the impact of under-declaration on the circulation of black money. Simulations indicate that revenues lost due to a lowering of stamp duty rates closer to international levels are quite likely to be recovered in higher collections of other taxes. However, these taxes would at least in part be collected by other levels of government. So reform could be made a more viable option through appropriately designed intergovernmental transfers.Banks&Banking Reform,Environmental Economics&Policies,Tax Policy and Administration,Public Sector Economics&Finance,Public Sector Management and Reform,Public Sector Economics&Finance,Tax Policy and Administration,PublicSector Management and Reform,Urban Governance and Management,Regional Governance

State of the art of money laundering and corruption mitigation : the example of brazilian compliance with international standards

Mestrado em Economia Internacional e Estudos EuropeusO branqueamento de capitais e a corrupção estão profundamente ligados porque os rendimentos da corrupção devem ser branqueados e integrados no mercado. Estes crimes também têm uma dimensão internacional. Na ausência de cooperação e normas internacionais, o processo de luta contra o branqueamento de capitais e a mitigação da corrupção está em risco nas jurisdições nacionais. Esta tese apresenta o estado da arte neste domínio, nomeadamente, como as políticas anti-branqueamento de capitais podem prevenir a corrupção, com base no exemplo da jurisdição brasileira na sua aplicação de normas internacionais. O Brasil ganhou atenção com casos de corrupção como "Mensalão" ou "Lava Jato", que afetaram a forma como era percebida internacionalmente. Analisamos primeiro os conceitos e contextos de corrupção, branqueamento de capitais e conformidade. Analisamos também vários documentos referenciados como Convenções e as "Quarenta Recomendações", uma vez que se tratam de códigos internacionais para criminalizar o branqueamento de capitais. Estes documentos permitiram o desenvolvimento do anti-branqueamento de capitais numa lógica de conformidade. Depois, usamos o Brasil como um exemplo prático para ilustrar como os padrões podem ser implementados, bem como os desafios associados. Ao destacar a importância de uma cultura de conformidade, esta tese contribui para a compreensão de como as normas internacionais podem ajudar um país a superar a corrupção e explicar o que pode falhar no processo de mitigação em resultado de desafios políticos e sociais nacionais.Money laundering and corruption are deeply connected because the proceeds from corruption must be laundered and integrated into the market. Those crimes also have an international dimension. In the absence of international cooperation and standards, the process of anti-money laundering and corruption mitigation is at risk in domestic jurisdictions. This thesis presents the state of the art in this field, namely, how anti-money laundering policies can prevent corruption, based on the example of Brazilian jurisdiction in its application of international standards. Brazil gained attention with corruption cases as "Mensalão" or "Lava Jato", which affected how it was perceived internationally. We first analyse the concepts and contexts of corruption, money laundering, and compliance. We also analyse several referenced documents as Conventions and the Forty recommendations as these are international codes to criminalize money laundering. These documents allowed the development of anti-money laundering in a logic of compliance. Then, we use Brazil as a practical example to illustrate how standards can be implemented, as well as the associated challenges. By highlighting importance of a culture of compliance, this thesis contributes to the understanding of how international standards can help a country overcome corruption and to explain what can fail in the process of mitigation as a result of national political and societal behavioural challenges.info:eu-repo/semantics/publishedVersio

Discovering and evaluating research projects through peer-to-peer exchange

Thesis (S.M.)--Massachusetts Institute of Technology, School of Architecture and Planning, Program in Media Arts and Sciences, 2012.Cataloged from PDF version of thesis.Includes bibliographical references (p. 62-63).Llifelog is a web platform for discovering, evaluating, and exchanging research projects among students and researchers from both academia and industry. The goal of Llifelog is foster a community of critique among students and researchers in a project market. Those who engage in the market answer the call "find out how your work, projects, and ideas are valued in the community." The unique contribution of the Llifelog system lies in designing market-based mechanisms that stimulate the project exchange while maintaining information confidentiality, and devising a peer-to-peer, direct communication channel between project creators and project viewers. In this thesis, I explain how such market mechanism results more objective evaluation compared to other existing rating mechanisms online. A virtual credit system, Truons, is used in this web platform to facilitate the project evaluation and exchange. The website was built using Java, MySQL, Apache Tomcat, HTML, CSS, and Javascript and hosted on an Ubuntu server. It also uses a Natural Language Processing engine, AlchemyAPI, and various image processing techniques. The platform was tested among about 305 users with 74 projects within 3 weeks. User feedback was also gathered after the testing to further understand the context and rationale for user behavior on the web platform.by Li Bian.S.M

Port security in a developing country – pre and post 9/11 terrorist attacks: a case study on Port Klang in Malaysia

The terrorist attacks on 11 September 2001 on the World Trade Centre and Pentagon in the United States widely known as 9/11 undeniably produced a profound impact on a multitude sectors across the globe. The events became a turning point in the treatment of maritime security establishing a “before” and after” dividing line. One element that emerged in response to that attack was the change of attitude to security. This change, led to changes in behaviour and practices since it prompted a raft of measures, rules, and regulations to prevent such occurrences in the future. This thesis examines how security in the maritime sphere in respect of ports was given a new impetus by virtue of their inherent weaknesses as a potential target. In the past, port security was primarily focused on cargo theft and pilferage as well as denying access to those seeking to enter the country to improve their political or economic condition or to engage in smuggling activities. While the international regulation of shipping had increased substantially through the efforts of the International Maritime Organisation (IMO) in the second half of the 20th century, ports had remained largely unaffected by this regulation. However, the 9/11 changed this situation. As the main focus turned towards dual objectives: to secure ports from any kinds of unlawful acts and concurrently fulfil the international security requirements, implementing and complying with a host of security regimes imposed by a range of parties was seen by some commentators as a particular challenge for the developing nations, due to higher costs and the implications for port policy and administration. This study examines this generalisation using the Port Klang and Malaysian port system as a case study. It analyses security measures and management before and after 9/11, considering the impact not only of international regulations, especially the International Ship and Port Facility Security (ISPS) Code, but also of bi-lateral security measures required by the United States as a trading partner and regional organisations. Its findings are based on in-depth interviews conducted with the key Malaysian governmental and private stakeholders, supplemented by other primary and secondary sources. The study concludes that, partly as a result of previous colonial and post-colonial anti-terrorist measures, Malaysia generally had a well managed port security system prior to 9/11. This meant that though some minor internal and external problems were identified, Malaysia managed to handle effectively the post 9/11 port security regimes with minimal cost implications. Any presumption that, as a developing country, it would have problems with implementation proved to be unfounded