6,186 research outputs found
The challenges faced by four African economies : Zimbabwe, Zambia, Tanzania, and the Sudan / 958
Includes bibliographical references
John F. Sonnett Memorial Lecture Series: Legal Remedies Against the Council\u27s Failure to Act
Lecture by President Ole Due of the European Court of Justice (1988-1994), regarding judicial activism in Europe and the United States. Includes biography and speaker introduction.https://ir.lawnet.fordham.edu/events_programs_sonnet_lectures/1004/thumbnail.jp
Program for the 19th Annual John F. Sonnett Memorial Lecture Series: Legal Remedies Against the Council\u27s Failure to Act
Program for Legal Remedies Against the Council\u27s Failure to Act by Judge Ole Due, President of the European Court of Justice (1988-1994).https://ir.lawnet.fordham.edu/events_programs_sonnett_miscellaneous/1005/thumbnail.jp
Excise taxes
The author contrasts excise taxes with sales taxes, consumption taxes, licenses, stamp, duties, and other indirect taxes. He describes different types of excises, their relative tax burdens, and how progressive and economically efficient they may be. The main argument for traditional excise taxes, he says, is that they yield substantial revenue with relatively little complaint. A second justification is that the cost of the excessive use of commodities is borne by the purchasers, not by society at large. A third argument is to penalize people for a commodity's use (especially popular with commodities such as alcohol). Arguments against traditional excises: they tend to be regressive, because of the low income elasticity of demand, and they place an unequal burden on families at given income levels. They deprive families of the funds for milk and other essential items, without reducing consumption of taxed goods. High rates tend to increase smuggling and illicit production, often of inferior, even dangerous, substitutes. And the case for them is not strong, resting as it often does on moral grounds. But excise taxes are sure to continue as they yield revenues and are generally more acceptable than other sources of revenue, such as income taxes. Taxes on motor fuel and related motor vehicle levies are among the three most productive excises. They are justified as a charge for the use of roads, in lieu of tolls. In Western Europe, they are seen as progressive, as reaching the people most able to pay -- and incidentally as reducing road congestion. Criticism of such taxes centers on how best to attain desired goals -- for example, sorting out the relative burdens on light and heavy vehicles. Luxury excises tend to be applied to commodities and services with a high income-elasticity of demand, the assumption being that they will reach the people best able to pay them -- achieving equity without relying on increased income taxes, which are difficult to enforce in developing countries and hurt incentives. A luxury excise tax, limited to certain items, is viewed as being progressive, which a sales tax rarely is. But if various rates apply, compliance and administration become complex, and consumers may discriminate among closely related commodities. Moreover, the goods taxed are often widely used by lower income groups (sugar and kerosene are prime examples). For these reasons, many countries are introducing sales taxes, with few rates or a single rate (with exemptions), with simplified processing, and with less ambiguity about what is or is not taxed.Environmental Economics&Policies,Public Sector Economics&Finance,Municipal Financial Management,Urban Economics,Economic Theory&Research
Exploring the potential for improving results of international knowledge exchange in the field of road transport
This research addresses the topic of knowledge exchange across borders in the field of road transport. Road transport administrations around the world learn from each other by taking part in various forms of knowledge exchanges. From my engagement and experiential learning in this area, I perceive a potential for attaining higher returns of such knowledge investments. The overall purpose of the project is to improve the results of international knowledge exchanges, while the aim is to explore the potential for making improvements in the knowledge exchange process. I have carried out the research mainly within my own organisation and explored the views and experience of participants in exchanges. The project draws on a review of theoretical and operational sources of knowledge and information. In the review, I deal with the research topic in three different contexts: theories and empirical studies, development cooperation, and the professional field.
The methodological approach is qualitative and inductive within the paradigm of constructivism. The primary method for data collection is individual semi‐structured interviews with selected exchange participants. The interview data are analysed using thematic analysis. As a means of ensuring quality, the interview findings have been triangulated by focus groups and individual discussions. The validity and the reliability of the research are restricted, since it is context‐bound and small‐scale. However, discussions with professionals abroad indicate that the results apply more generally.
The findings show that there are constraining factors throughout the knowledge exchange process that prevent the participants and the organisation from taking full advantage of the exchanges. I have used the findings to construct a holistic, life cycle model that can make knowledge exchanges more effective. My model is unique of its kind and differs from existing models for acquiring, creating, and managing knowledge in organisations in that it is determined by the characteristics of my organisation and by a multinational knowledge exchange environment. In order to prepare the ground for its application, I have promoted the model both in my organisation and in the professional community abroad. The real value of the model can, however, only be demonstrated when it has been used for some time
The King
In lieu of an abstract, below is the essay\u27s first paragraph.
\u27Meow,\u27 I say as I patiently wait for my owner to change the litter box. Ah, what a life! I have to do nothing. I can simply lay around and play and eat and sleep if that\u27s what I chose to do. What could be better? Wait, I think I hear her coming, my owner that is. She is a nice enough person
Den narrative konstruktion af en idé : en multimodal singlecase-analyse af narrativer som ressource for udvikling af nye idéer under møder
Managing Stress: An Important Key to Maintaining Mental Health
This research investigates the crucial role of stress management as a key factor in maintaining optimal mental health. By analyzing the literature and related research results, this study identifies effective strategies that can be implemented to manage daily stress. These findings provide deep insight into the positive impact of stress management on psychological well-being and overall mental health. The practical implications of the results of this research can help design a holistic and personalized approach to dealing with stress challenges, creating a solid foundation for sustainable mental health development
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