Should small countries fear deindustrialization ?

Will small countries deindustrialize when opening up to trade with large countries? Davis(1998) shows that for the home market e¤ect to lead to deindustrialization of small countries, trade costs for homogenous goods must be su¢ ciently smaller than trade costs in di¤erentiated goods, a condition which is not supported by empirical evidence. We show that if di¤erentiated goods production uses tradeable inputs small countries can become deindustrialized when trading with a su¢ ciently large country and if trade costs are low.home market e¤ect; deindustrialization; trade costs; economic geography; intermediate goods

The Obligation of Publishing Issued Tax Interpretation (Tax Ruling) Under Polish Law

[extact] This paper presents and evaluates the Polish legal regulations that oblige the tax administration to publish all issued tax interpretations (tax rulings) on the Internet. It seems that this obligation is the only way to implement the idea of open government in the Polish tax law

Theory Z: Myths, Realities and Atlernatives

Le modèle traditionnel américain de relations professionnelles antagonistes fondé sur un système de valeurs sociales qui s'appuie sur l'indépendance plutôt que l'interdépendance a subi peu de changement durant la période d'expansion économique et de plein emploi relatif consécutive à la guerre. Cette période est révolue et nombre de facteurs sont à l'oeuvre qui peuvent modifier les relations de travail dans l'avenir.On reconnaît que la mise en place d'un système de rapports collectifs de travail basé sur la collaboration est une nécessité économique autant que sociale. Des études récentes laissent deviner d'importants changements de point de vue tant du côté des employeurs que des travailleurs. Nombre d'indices révèlent que les employeurs américains commencent à accepter l'idée que les salariés doivent participer davantage aux prises de décision, même si cette tendance est discontinuée et qu'elle varie selon les régions et les secteurs d'activité économique. De même, des études remontant assez loin dans le passé laissent voir chez les travailleurs américains plus d'intérêt pour ce qui leur apporte satisfaction personnelle, en particulier l'acceptation des responsabilités. La volonté des travailleurs de « jouer leur rôle » tant au sein des syndicats qu'ailleurs est forte. Cependant, le degré réel de participation à l'intérieur de ces organismes reste loin de leurs attentes.Si certains nient encore les avantages de rapports collectifs de travail qui reposent sur la coopération, il n'y a guère d'entente sur le modèle américain le meilleur d'assurer une direction participative au cours de la décennie 1980. En l'absence de législation, voire de simple orientation, les programmes volontaires manquent de profondeur et ont tendance à être abandonnés et remplacés par de nouveaux « dadas » au fur et à mesure que les circonstances changent. Faute d'une approche qui favoriserait l'évolution des relations professionnelles aux États-Unis, on se rabat sur les systèmes qui existent sur d'autres continents, notamment au Japon et en Europe de l'ouest.La théorie Z a beaucoup attiré l'attention comme modèle abstrait de coopération entre employeurs et salariés à base de paternalisme, laquelle serait susceptible d'aider les entreprises américaines « à faire face au défi japonais » en y implantant certains éléments empruntés au régime de travail mis en place au Japon. Les fondements abstraits de la théorie Z comme moyens de combattre l'échec bureaucratique sont chancelants en ce sens que les différences de culture entre les États-Unis et le Japon rendraient lente et difficile l'adoption stricte d'un système s'appuyant sur les clans.Les régimes de relations professionnelles du Japon, non plus que ceux de l'Europe, ne paraissent pas être des régimes immédiatement adaptables aux États-Unis. En effet, la grande diversité et la complexité de la société américaine s'opposent à toute implantation généralisée d'un régime de relations de travail basé sur la coopération alors que le régime américain repose sur l'antagonisme. Pour que cela puisse réussir et devenir permanent, le changement doit se faire graduellement. Et l'on peut discerner plusieurs modèles possibles de ce processus de changement.La théorie Z, si l'on veut qu'elle s'implante avec quelque chance de succès, doit être précédée de différents plans de gestion multiple. Et chose encore plus importante, cette théorie n'est en aucune façon l'unique modèle de gestion pour la décennie 1980.À trop se préoccuper de ce qui se fait au Japon, on a négligé les autres régimes de coopération entre employeurs et salariés. Bien que, à l'heure actuelle, une minorité de travailleurs et d'entreprises puissent y être bien préparés, en longue période, les régimes, qui s'appuient sur la démocratie industrielle, sont une alternative valable aux modes de participation paternaliste dominés par les employeurs. La codétermination incarne quelques-unes des traditions culturelles les plus enracinées qui sont partagées par l'Europe occidentale et les États-Unis. Telles que les valeurs d'épanouissement personnel, de tolérance, de déviance, de partage et de contrôle du pouvoir ainsi que de la qualité de la vie au travail.De plus, la question demeure de savoir si, en longue période, les avantages de la gestion multiple peuvent se maintenir à l'intérieur d'un régime purement paternaliste qui semble avoir la préférence des entreprises américaines. La logique d'une authentique association entre patrons et ouvriers exige davantage de partage du pouvoir fondé sur des négociations.La théorie Z est-elle irréconciliable avec la gestion polyvalente et la négociation? Bien que l'une et l'autre fasse partie des systèmes différents, une synthèse des meilleurs attributs de la théorie Z et la recherche de la codétermination peut être possible. Cette synthèse peut être l'idéal difficile que les entreprises s'essaient à réaliser.An assessment of substance and impact of Theory Z on American management in the context of alternative paths toward employee participatio

Dilemmas of Participatory Budgeting From The Perspective of The Polish Law and Experience

[extract] This article presents dilemmas of participatory budgeting on the basis of the Polish budget law and on the basis of the Polish experience in this matter.Three remarks should be made at the beginning. Firstly, nowadays the participatory budgeting is a permanent element of budget planning in the municipalities in Poland. This practice is already noticeable even in cities with a population of 50,000. It is therefore not only an issue of big cities. Secondly, the characteristics of the participatory budgeting do not seem to be a matter of a dispute in Poland. They are as follows: 1) the participatory budgeting should include the whole community, not just a part of it; 2) the participatory budgeting is adopted as a result of a public discussion, which is open to all the residents of the municipality; 3) the specific amount of money is allocated by the residents; 4) the local authorities are bound by the choice of the residents; 5) the participatory budgeting is a long-term process, which means that it should not be limited to one year only. Thirdly, legal aspects of the participatory budgeting are exclusively the subject of this study. However, it is obvious that the budget is also an institution of the political system, so it is impossible to completely ignore the political and social conditions related to the participatory budgeting. Furthermore, as regards the subject of the budget it is also impossible to move away from the issues relating to public management. However, legal issues remain the main reference point of this study, and aspects of the political, sociological and management are taken into account only as necessary aspects to determine the legal issues

Investigations of Friendship Following Traumatic Brain Injury

This research is comprised of two studies, both conducted with the overarching aim of investigating friendships following traumatic brain injury (TBI). The first investigation was a survey study. Sixty-eight speech pathologists who work with clients who have sustained a TBI were surveyed. The survey aimed to answer specific queries surrounding the current perspective of speech pathologists when working with friends, the reason that speech pathologists work with friends, barriers to working with friends and why speech pathologists perceive that some friendships succeed post TBI. Responses were analysed using a combination of descriptive statistics and content analysis of the open-ended responses. Results showed that 39.71% of speech pathologists work with friends. In comparison 60.29% speech pathologists do not work with friends. Indirect work is the main type of work that is conducted surrounding friendship. Education is provided to friends more so than training. Speech pathologists worked on friendships for a variety of reasons. These reasons fell into two broad categories, including providing therapeutic benefits which positively affected the work conducted by the clinician and it benefiting the person with TBI directly in some way. Numerous barriers were identified to working with friends, however the major barriers included time constraints, difficulty accessing friends, the suitability of pre-injury friends for the person with TBI to be interacting with post TBI and the person with TBI choosing not to engage with friends. The reasons that speech pathologists attributed to success in the area of friendship post TBI could be considered within the framework provided in the International Classification of Functioning (ICF) (WHO, 2001). The responses that speech pathologists provided in this question mapped on to the ICF, providing a framework to report on these. Body structures and functions, activities and participation and environmental and personal factors were all considered to be important in the maintenance of friendship post TBI. The second study was a qualitative study. This study addressed the question, why do some friendships succeed post TBI? Nine individuals, who were identified as friends by four adults with TBI, were interviewed. Data collected via semi-structured interviews were analysed using a grounded theory approach. Open coding, focused coding, followed by theoretical coding was conducted to develop the proposed theory: Actively placing the self in the friendship. The model proposes that two processes exist simultaneously. These two processes are: making sense of the TBI and its consequences and maintaining normality in the friendship. It appears that friends engage in both of these processes, which allows them to actively find where they fit in the friendship once their friend with a TBI has sustained their injury. The proposed theory provides details of the types of consequences that friends find out about and how they engage in learning about these consequences. It also illustrates how normality is maintained in the friendship post TBI. Together, these studies provide a thorough and rich description of friendship post TBI from the perspective of both speech pathologists and friends of those who have sustained a TBI. The results provide building blocks to enable a more systematic approach to the current work that is conducted surrounding friendships post TBI. Importantly, the firsthand ideas and experiences of friends who have maintained their friendships with people with TBI are considered and can now be used when developing approaches to working with friends

De establecidos y outsiders en el centro histórico de la ciudad de Buenos Aires

Este artículo recupera la labor etnográfica realizada en el centro histórico de Buenos Aires con relación a los usos del espacio urbano local. Describe las disputas que se suscitan entre los distintos actores sociales que interactúan allí cotidianamente. Retomando las conceptos de establecidos/outsiders de Elias (2000) y el de urbanidad de Giglia (2008) muestra cómo las apropiaciones de dicho espacio, lejos de ser neutrales, están moralmente informadas y sujetas a relaciones de poder.This article is based on the ethnographic work developed in Buenos Aires historical center around the uses of urban space. It describes the disputes that arise between the different social actors who interact daily there. Applying Elias concept of established/outsiders (2000) and Giglia´s concept of urbanity (2008), it shows how the urban space´s appropriations, far from being neutral, are morally informed and subject to power relations.Cet article est basé sur le travail ethnographique développé dans le centre historique de Buenos Aires sur les usages de l'espace urbain locaux. Décrit les confrontationes qui surviennent entre les différents acteurs sociaux qui interagissent quotidiennement là-bas. Grace à l´utilisation de les concepts des establecidos y outsiders de Elias (2000) et de urbanité de Giglia (2008) montre comment l'appropriations de cet espace, loin d'être neutre, sont moralement modélisés et soumis aux relations de pouvoir

Effect of Lubrication on Friction in Bending under Tension Test-Experimental and Numerical Approach

This paper is aimed to determine the value of coefficient of friction (COF) at the rounded edge of the die in the sheet metal forming operations using the bending under tension (BUT) test. The experimental part of the investigations is devoted to the study of the frictional resistances of low alloy steel sheet under different strains of the specimen, surface roughnesses of the tool and for different lubrication conditions. Three oils are destined for different conditions of duties in the stamping process. Numerical modeling of the material flow in the BUT test has been conducted in the MSC.Marc program. One of the objectives of the numerical computations is to know the type of the contact pressure acting on the cylindrical surface countersample in the BUT test by assuming the anisotropic properties of the metallic sheet. It has been found that the COF in the rounded edge of the die does not vary with increasing sheet elongation. Taking into account that normal pressure increases with increasing specimen elongation and workpiece material is subjected to strain hardening phenomenon, the COF value is very stable during the friction test. The effectiveness of the lubrication depends on the balance between two mechanisms accompanied by friction process: roughening of workpiece asperities and adhesion of the contacting surfaces. In the case of high surface roughness of tool due to a dominant share of ploughing, all of the lubricants used were not able to decrease the COF in a sufficient extent. The used lubricants were able to reduce the value of friction coefficient approximately by 3–52% in relation to the surface roughness of rolls.publishedVersio

Recent developments and trends in the friction testing for conventional sheet metal forming and incremental sheet forming

Friction is the main phenomenon that has a huge influence on the flow behavior of deformed material in sheet metal forming operations. Sheet metal forming methods are one of the most popular processes of obtaining finished products, especially in aerospace, automobile, and defense industries. Methods of sheet forming are carried out at different temperatures. So, it requires tribological tests that suitably represent the contact phenomena related to the temperature. The knowledge of the friction properties of the sheet is required for the proper design of the conditions of manufacturing processes and tools. This paper summarizes the methods used to describe friction conditions in conventional sheet metal forming and incremental sheet forming that have been developed over a period of time. The following databases have been searched: WebofKowledge, Scopus, Baztool, Bielefield Academic Search Engine, DOAJ Directory of Open Access Journals, eLibrary.ru, FreeFullPdf, GoogleScholar, INGENTA, Polish Scientific Journals Database, ScienceDirect, Springer, WorldCat, WorldWideScience. The English language is selected as the main source of review. However, in a limited scope, databases in Polish and Russian languages are also used. Many methods of friction testing for tribological studies are selected and presented. Some of the methods are observed to have a huge potential in characterizing frictional resistance. The application of these methods and main results have also been provided. Parameters affecting the frictional phenomena and the role of friction have also been explained. The main disadvantages and limitations of the methods of modeling the friction phenomena in specific areas of material to be formed have been discussed. The main findings are as follows—The tribological tests can be classified into direct and indirect measurement tests of the coefficient of friction (COF). In indirect methods of determination, the COF is determined based on measuring other physical quantities. The disadvantage of this type of methods is that they allow the determination of the average COF values, but they do not allow measuring and determining the real friction resistance. In metal forming operations, there exist high local pressures that intensify the effects of adhesion and plowing in the friction resistance. In such conditions, due to the plastic deformation of the material tested, the usage of the formula for the determination of the COF based on the Coulomb friction model is limited. The applicability of the Coulomb friction model to determine the COF is also very limited in the description of contact phenomena in hot SMF due to the high shear of adhesion in total contact resistance.publishedVersio