Irish Sea Coastal Stakeholder Engagement in NW England consultation, participation, strategic purpose and rhetoric. Do you reap just what you sow?

The creation of a holistic more inclusive approach to marine management could be positively influenced by the development of well structured and sincere Stakeholder Engagement and Public Participation (SEPP) processes. However poorly designed frameworks and processes lacking sincerity may engender skepticism, mistrust and create barriers in the attainment of a thriving and diverse coastal economy During 2009 a public participation and stakeholder engagement policy has been used by government agencies, Defra and the Department of Energy and Climate Change to gauge public opinion within the marine and coastal environment of the Irish Sea. This concerns the development of Irish Sea Conservation Zones and the UK’s Nuclear Newbuild programme. Both issues have complex dynamics regarding their environmental, economic, societal and sustainability aspects. This paper studies two contrasting styles of SEPP deployed during this critical ‘first contact’ stage by a participatory observation approach and assesses how this phase may affect the development of the engagement process and how this may affect a project’s outcome

Cerconota anonella (Sepp., 1830) (Lepidoptera: Oecophoridae), a principal praga da gravioleira.

O presente trabalho objetiva reunir informações sobre Cerconota anonella (Sepp., 1830) (Lepidoptera: Oecophoridae), a praga mais importante da gravioleira no Brasil

Fenomenología y violencia. La condición europea de la filosofía frente al problema de la alteridad

This paper pretends to summarize the reflections of Emmanuel Lévinas, Jaques Derrida and Hans Rainer Sepp on Husserl´s characterization of the european reason in The Crisis of European Sciences and Transcendental Phenomenology. Firstly, I present the key elements of the Husserlian consideration of philosophy in Crisis and then I try to outline the violence towards alterity that his position would imply. Secondly, I delineate Levinas´s appraisal of contemporary ontology and his idea of giving preference to ethic as a way of dealing with the violence of thinking. Finally, I revisit Derrida´s critique on Levinas and Sepp´s reflection on phenomenology in order to underline the in-between as the proper place of thinking.El presente trabajo se propone exponer las reflexiones de Emmanuel Levinas, Jaques Derrida y Hans Rainer Sepp sobre el problema del carácter europeo de la razón afirmado por Edmund Husserl en La crisis de las ciencias europeas y la fenomenología trascendental. En primer lugar, se exponen los lineamientos centrales de la meditación husserliana en torno a la filosofía y la violencia sobre la alteridad que ella supondría. A continuación, se presenta la idea levinasiana de una ética anterior a la ontología como resolución al problema de la violencia del pensamiento. Luego, se retoma la crítica derridiana a Levinas —que subraya el “entre” como lugar— para, finalmente, reflexionar con Sepp en torno a la fenomenología y su lugar

Sustainability Of Substantially Equal Periodic Payments In Early Retirement Under Section 72(t)

Early distributions from tax-deferred retirement plans are allowed without penalty but must continue under for the longer of five years or until the retiree’s age 59½.  Early distributions under IRS Section 72(t) potentially have life altering consequences and thus require analysis of sustainability distributions through the 72(t) period

Halliburton Whistleblower Tony Menendez - An Accountant with Moral Courage

This case describes the experience of accounting whistleblower Tony Menendez. It is both inspiring and cautionary. This case is most appropriate for use in graduate and undergraduate courses in ethics and management accounting. Students apply the IMA Statement of Ethical Professional Practice (SEPP) and advice from ethics gurus Gentile and Badaracco to analyze Tony’s experience to learn how to blow the whistle. They also identify character traits that helped Tony report the suspected fraud and fight retaliation from Halliburton. This case empowers students with a roadmap that illustrates how to blow the whistle and identifies potential roadblocks. Teaching notes are the end of the case

Distributional Effects of (Un)conventional Monetary Policy in Japan

This dissertation studies distributional effect of (un)conventional monetary policies on Japanese household and corporate finances. It puts a special focus on household saving(s) and household income. The dissertation consists of four independent essays. In the first essay “Low Interest Rate Policy and Savings Culture in Japan: Implications for Economic Policy” the change in the savings culture in Japan during more than 30 years of low, zero and negative interest rate policies is examined. It is shown how the Bank of Japan’s persistently loose monetary policy changed the household and corporate savings culture in Japan. The second essay “Japanese Monetary Policy and Determinants of Household Saving” analyzes determinants of the household saving rate in Japan between 1960 and 2019. It finds that the zero-interest rate policy and unconventional monetary policies of the Bank of Japan are associated with the decline in the Japanese household saving rate. In the third essay “Japanese Unconventional Monetary Policy and Household Saving” the impact of expansionary monetary policies on household saving in Japan between 1993 and 2017 is analyzed. It shows that monetary expansion is associated with a widening gap in the wealth distribution through an adverse effect on non-academic households. The fourth essay “The Effects of Unconventional Monetary Policy on Stock Markets and Household Incomes in Japan” studies the distributional effects of monetary policy on Japanese household incomes. It is shown that the Bank of Japan’s unconventional monetary policy has contributed to a widening gap in the income distribution through the portfolio channe