Measuring the capability to raise revenue process and output dimensions and their application to the Zambia revenue authority

The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administration’s output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations’ capabilities in developing countries.Die weltweite Verbreitung der Good-Governance- und New-Public-Management-Konzepte hat zu einer zunehmenden Konzentration auf staatliche Leistungsfähigkeit und, im Besonderen, auf die Leistungsfähigkeit der Steuererhebung in Entwicklungsländern geführt. Allerdings bleiben die analytischen Werkzeuge für ein umfassendes Verständnis von Leistungsfähigkeit unterentwickelt. Dieser Artikel stellt hierfür ein Modell vor, das die drei Prozess-Dimensionen „Sammeln und Verarbeiten von Informationen“, „Leistungsorientierung der Mitarbeiter“ und „Verantwortlichkeit der Verwaltung“ beinhaltet. „Einnahmeperformanz“ ist die vierte Dimension und erfasst den Output der Steuerverwaltung. Das mehrdimensionale Modell wird für die Analyse der Leistungsfähigkeit der Steuerbehörde Zambias (Zambia Revenue Authority) genutzt. Es erweist sich nicht nur für die Untersuchung des Wieviel, sondern auch des Wie des Erhebens von Steuern als wertvoll. Die vier Dimensionen können in Zukunft zur umfassenden und vergleichenden Analyse der Leistungsfähigkeit verschiedener Steuerverwaltungen in Entwicklungsländern genutzt werden

Carbohydrate mouth rinse: does it improve endurance exercise performance?

It is well known that carbohydrate (CHO) supplementation can improve performance in endurance exercises through several mechanisms such as maintenance of glycemia and sparing endogenous glycogen as well as the possibility of a central nervous-system action. Some studies have emerged in recent years in order to test the hypothesis of ergogenic action via central nervous system. Recent studies have demonstrated that CHO mouth rinse can lead to improved performance of cyclists, and this may be associated with the activation of brain areas linked to motivation and reward. These findings have already been replicated in other endurance modalities, such as running. This alternative seems to be an attractive nutritional tool to improve endurance exercise performance

Non-conventional forms of HLA-B27 are expressed in spondyloarthritis joints and gut tissue

AbstractObjectivesHuman leukocyte antigen (HLA)-B27 (B27) is the strongest genetic factor associated with development of Ankylosing Spondylitis and other spondyloarthropathies (SpA), yet the role it plays in disease pathogenesis remains unclear. We investigated the expression of potentially pathogenic non-conventional heavy chain forms (NC) of B27 in synovial and intestinal tissues obtained from SpA patients. We also determined the presence of NC-B27 in joints, lymphoid and gastrointestinal tissue from B27 transgenic (TG1) rats with M.tuberculosis-induced SpA.MethodsExpression of NC-B27 in human SpA joints and gut and in (21-3 × 283-2)F1 HLA-B27/Huβ2m rat tissue was determined by immunohistochemistry, flow cytometry and confocal microscopy analysis using HC10 and HD6 antibodies.ResultsBoth HC10- and HD6-reactive HLA molecules were present in synovial tissue from SpA patients. Both NC-B27 and KIR3DL2, a ligand for NC-B27, were expressed in inflamed terminal ileal tissues in patients with early SpA. Infiltrating cells in inflamed joint tissues isolated from B27 TG1 rats expressed high levels of NC-B27. NC-B27 were also expressed in joint-resident cells from ankle and tail joints of B27 TG1 rats prior to clinical arthritis. The expression of NC-B27 on B27 TG1 rat CD11b/c+, CD8α+, cells from spleens and LNs increased with animal age and disease progression.ConclusionsNon-conventional HLA class 1 molecules are expressed on resident and infiltrating cells in both synovial and GI tissues in human SpA. NC-B27 expression in joints and lymphoid tissues from B27 TG1 rats prior to the onset of arthritis is consistent with the hypothesis that they play a pathogenic role in SpA

How does neopatrimonialism affect the African state? The case of tax collection in Zambia

Following the neopatrimonialism paradigm, it can be hypothesised that in African states informal politics of the rulers infringe on the collection of taxes and in turn reduce state revenue. This article tests this proposition for the case of Zambia. Neopatrimonial continuity in the country is evidenced by three factors : the concentration of political power, the award of personal favours, and the misuse of state resources. Despite this continuity, the revenue performance increased considerably with the creation of the semi-autonomous Zambia Revenue Authority. Donor pressure has been the most important intervening variable accounting for this improvement. Yet, strengthening the collection of central state revenue has been consistent with a neopatrimonial rationale, and may even have fed neopatrimonialism overall, by providing increased resources for particularistic expenditure

Protein misfolding and dysregulated protein homeostasis in autoinflammatory diseases and beyond.

Cells have a number of mechanisms to maintain protein homeostasis, including proteasome-mediated degradation of ubiquitinated proteins and autophagy, a regulated process of ‘self-eating’ where the contents of entire organelles can be recycled for other uses. The unfolded protein response prevents protein overload in the secretory pathway. In the past decade, it has become clear that these fundamental cellular processes also help contain inflammation though degrading pro-inflammatory protein complexes such as the NLRP3 inflammasome. Signaling pathways such as the UPR can also be co-opted by toll-like receptor and mitochondrial reactive oxygen species signaling to induce inflammatory responses. Mutations that alter key inflammatory proteins, such as NLRP3 or TNFR1, can overcome normal protein homeostasis mechanisms, resulting in autoinflammatory diseases. Conversely, Mendelian defects in the proteasome cause protein accumulation, which can trigger interferon-dependent autoinflammatory disease. In non-Mendelian inflammatory diseases, polymorphisms in genes affecting the UPR or autophagy pathways can contribute to disease, and in diseases not formerly considered inflammatory such as neurodegenerative conditions and type 2 diabetes, there is increasing evidence that cell intrinsic or environmental alterations in protein homeostasis may contribute to pathogenesis

The CEP5 Peptide Promotes Abiotic Stress Tolerance, As Revealed by Quantitative Proteomics, and Attenuates the AUX/IAA Equilibrium in Arabidopsis.

Peptides derived from non-functional precursors play important roles in various developmental processes, but also in (a)biotic stress signaling. Our (phospho)proteome-wide analyses of C-TERMINALLY ENCODED PEPTIDE 5 (CEP5)-mediated changes revealed an impact on abiotic stress-related processes. Drought has a dramatic impact on plant growth, development and reproduction, and the plant hormone auxin plays a role in drought responses. Our genetic, physiological, biochemical, and pharmacological results demonstrated that CEP5-mediated signaling is relevant for osmotic and drought stress tolerance in Arabidopsis, and that CEP5 specifically counteracts auxin effects. Specifically, we found that CEP5 signaling stabilizes AUX/IAA transcriptional repressors, suggesting the existence of a novel peptide-dependent control mechanism that tunes auxin signaling. These observations align with the recently described role of AUX/IAAs in stress tolerance and provide a novel role for CEP5 in osmotic and drought stress tolerance

Questioning capitalistic power structures: a way to reconnect stakeholders with the land?

International audienceFrom our different research fields, by comparing the relationships between local populations and their territory, we noted some similarities. This paper aims to analyze the relationship between local or indigenous stakeholders and their territory. We thus wondered on the possibilities to create a common framework to represent social dynamics of human groups regarding their management of natural resources.We focus on the evolution of collective behaviors in space and time and process of domination which tend to create a gap between human and their land. Capitalistic colonialism has considerably changed the territorial visions and practices of the people.Philosophical conception of the natural philosophy has shifted from the dependence on the land and resources to a domination of Nature (Gregory, 2001; Kaika 2005; Linton 2010). New centralized power structures appeared legitimizing and promoting the implementation of capitalistic lecture of the territory. In the South of France, the farmers have modified their agricultural practices since the creation of Vinça Dam; in Northern Sweden (or Swedish Sápmi), the Sami are fighting to be part of the management of their ancestral land; The Eeyou Istchee Cree, in Quebec, are now in possession of a capital by integrating neoliberal development; in Senegal, the Peuls are experiencing the impacts of sedentarization because of the construction of bore wholes by the State.In order to highlight these mechanisms in our four study cases, we tried to create a framework called TerritOry-Resources-Societal-Organization (TORSO).From anarchist authors, as Kropotkin, Bookchin and MacDonald, we tried to identify different spatio-temporal trajectories of societal reorganization regarding the management of resources. Then, it is possible to understand how the need of resource will influence the social relationships and how it evolves in time depending on the stakeholders in power.Determining the management structures trajectories and their dynamic evolutions doesn’t mean to create a universal law for a societal trend. The idea is to decode the elements which make the shift from a form of organization to another for a structure, and that we can amplify or counteract.Ce travail a pour but d’analyser la relation entre les populations locales ou autochtones et leur territoire. À partir de nos terrains de recherche, en comparant les relations entre les populations locales et leurs territoires, nous avons constaté des mécanismes qui semblaient similaires. Nous nous sommes alors interrogés sur les possibilités de construire une grille de lecture commune afin de représenter les dynamiques sociales des groupes humains quant à leur gestion des ressources naturelles.Nous nous sommes concentrés sur l’évolution des comportements collectifs dans l’espace et le temps, ainsi que sur les processus de domination qui tendent à créer une distance entre les humains et leurs territoires. En effet, la vision et les pratiques territoriales de ces derniers ont été métamorphosées par le colonialisme capitaliste.L’évolution des conceptions philosophiques de la nature est passée de la dépendance des groupes humains au territoire et ses ressources à une domination de la Nature (Gregory, 2001 ; Kaika, 2005 ; Linton, 2010). De nouvelles structures de pouvoir centralisées sont apparues afin de permettre à la lecture capitaliste du territoire de s’étendre. Dans le Sud de la France, les agriculteurs ont modifié leurs pratiques culturales depuis la création du barrage de Vinça ; Dans le Nord de la Suède, les Samis se battent pour reprendre part à la gestion de leur territoire ancestral ; les Cris d’Eeyou Istchee, au Québec, sont désormais détenteur de capital en intégrant les logiques de développement néolibéral ; au Sénégal, les Peuls subissent les impacts de leur sédentarisation à la suite de l’installation de forages par l’État.Afin de mettre en lumière ces mécanismes sur nos terrains d’étude, nous proposons une grille de lecture intitulée TerritOry-Resources-Societal-Organization (TORSO).Largement influencés par des auteurs anarchistes tels que Kropotkine, Bookchin et Macdonald, nous avons tenté d’identifier les différentes trajectoires spatio-temporelles de réorganisations sociétales de gestion des ressources. Ainsi, il est possible de comprendre comment la nécessité de gestion de la ressource influence les relations sociales et comment celle-ci évolue dans le temps en fonction des acteurs au pouvoir.En déterminant les trajectoires des structures de gestion et leurs évolutions dynamiques, il ne s’agit pas de soulever une loi universelle de tendance sociétale. Au contraire, il est question de déchiffrer les éléments qui font aller une structure vers un type d’organisation particulier, qu’on peut alors être à même d’amplifier ou de contrecarrer

Compulsory Competitive Tendering in Britain

Upaya-upaya untuk memperkenalkan persaingan pada pemerintah daerah di Britain dilakukan dalam bentuk Compulsory Competitive Tendering atau CCT. pelaksanaan CCT untuk pelayanan manual (manual services) diatur melalui Undang Undang Pertanahan dan Perencanaan Pemerintah Daerah tahun 1980, dan Undang Undang Pemerintah Daerah tahun 1988. Sedangkan program CCT untuk pelayanan profesional diatur melalui Undang Undang Pemerintah Daerah tahun 1992.Artikel ini bertujuan untuk menjelaskan berbagai aspek penting dari CCT di Britain, serta mengevaluasi pelaksanaan CCT untuk pelayanan manual pada pemerintah daerah di Inggris, Skotlandia dan Wales. Pengalaman Britain dengan CCT telah memperlihatkan sejumlah dampak, seperti penghematan pelayanan antara 5,6% dan 7%, perubahan sikap, prosedur dan struktur pemerintah daerah, kualitas pelayanan lebih baik melalui tercapainya standar pelayanan, terpenuhinya jaminan kualitas, dan penggunaan spesifikasi kontrak yang akurat, serta  peningkatan moral pekerja dan upah berdasarkan kinerja.Key Words: British Competitive Tendering, Local Government Services, and Privatization.<br /