Oil Development in ANWR: The Precautionary Principle Is Compatible with the Fish and Wildlife Service\u27s Statutory Mandate

The potential for oil production in the Arctic National Wildlife Refuge (ANWR) coastal plain, otherwise known as the 1002 Area, is significant, with a current value of $770 billion. Yet, there are considerable knowledge gaps and disagreements over the environmental impacts of oil development in ANWR. The Fish and Wildlife Service (FWS) manages ANWR and is tasked with advancing the refuge’s mission of ecological conservation. Before it can approve oil development in ANWR, the FWS is statutorily required to ensure that oil development is compatible with ANWR’s mission. This Comment argues that the precautionary principle is embedded within the laws governing FWS management of ANWR. Simply, the precautionary principle is “foresight planning,” in that it demands proactive prevention of potentially serious threats to human health and the environment. Therefore, until sufficient scientific information demonstrates oil development is compatible with ecological conservation, the FWS must proceed with caution and prohibit oil development in ANWR’s 1002 Area

Public spending impact on short term growth : a machine learning approach

The public spending multiplier has long been a subject of analysis with central discussion on how its size varies under different economic contexts. The article that integrates this dissertation introduces a causal machine learning technique as a tool to estimate the public spending multiplier and make individual predictions based on each country’s economic context. We propose to model the multiplier with a causal random forest, developed by Wager e Athey (2018), uncovering possible heterogeneous treatment effects. We apply this methodology to a dataset provided by the International Monetary Fund, including data from 35 developed countries for the years from 2000 to 2020. The multiplier estimates obtained with this methodology are between 1.7 and 2.7. In addition, we use this methodology as a tool to uncover which features are important to the multiplier heterogeneity.O multiplicador do gasto público é objeto de análise há muito tempo, com a discussão centrada em como seu tamanho varia em diferentes contextos econômicos. No artigo que integra esta dissertação, apresentamos uma técnica de aprendizado de máquina causal como uma ferramenta para estimar o multiplicador do gasto público e fazer previsões individualizadas com base no contexto econômico de cada país. Propomos modelar o multiplicador com uma floresta aleatória causal, desenvolvida por Wager e Athey (2018), descobrindo possíveis efeitos de tratamento heterogêneos. Aplicamos essa metodologia em um conjunto de dados fornecido pelo Fundo Monetário Internacional, incluindo dados de 35 países desenvolvidos ao longo dos anos de 2000 a 2020. As estimativas dos multiplicadores obtidas com esta metodologia estão entre 1,7 e 2,7. Além disso, usamos essa metodologia como uma ferramenta para descobrir quais recursos são importantes para a heterogeneidade do multiplicador

Onde estão os autores e autoras negras? A literatura afro-brasileira nos acervos das bibliotecas públicas brasileiras

Public libraries are social institutions whose mission is to serve everyone in the communities where they are inserted. Considering the Brazilian reality, composed mostly of black and brown people, the importance of literary reading for the reader’s formation and the representativeness of public library collections, this research penetrated such collections as to verify the presence of black men and women authors of Afro-Brazilian literature. It focused on the following variables: gender, date and place of birth, and the presence or absence of the authors and their works in the collections of fourteen libraries whose catalogues are available online. The descriptive research revealed that there is no proper incorporation of books of Afro-Brazilian literature in the collections of public libraries, compromising a democratization of the library that is not only longed for but indispensable. Thus, it is necessary to discuss a different formation and development of these collections,with a view to a ‘collection repair’that would decolonize the gaze, allowing access to the bibliographic legacy, mainly in literature, by black authors, so that public libraries can constitute democratic and representative spaces of Brazilian society

Onde estão os autores e autoras negras? A literatura afro-brasileira nos acervos das bibliotecas públicas brasileiras

Public libraries are social institutions whose mission is to serve everyone in the communities where they are inserted. Considering the Brazilian reality, composed mostly of black and brown people, the importance of literary reading for the reader’s formation and the representativeness of public library collections, this research penetrated such collections as to verify the presence of black men and women authors of Afro-Brazilian literature. It focused on the following variables: gender, date and place of birth, and the presence or absence of the authors and their works in the collections of fourteen libraries whose catalogues are available online. The descriptive research revealed that there is no proper incorporation of books of Afro-Brazilian literature in the collections of public libraries, compromising a democratization of the library that is not only longed for but indispensable. Thus, it is necessary to discuss a different formation and development of these collections,with a view to a ‘collection repair’that would decolonize the gaze, allowing access to the bibliographic legacy, mainly in literature, by black authors, so that public libraries can constitute democratic and representative spaces of Brazilian society

Onde estão os autores e autoras negras? A literatura afro-brasileira nos acervos das bibliotecas públicas brasileiras

Public libraries are social institutions whose mission is to serve everyone in the communities where they are inserted. Considering the Brazilian reality, composed mostly of black and brown people, the importance of literary reading for the reader’s formation and the representativeness of public library collections, this research penetrated such collections as to verify the presence of black men and women authors of Afro-Brazilian literature. It focused on the following variables: gender, date and place of birth, and the presence or absence of the authors and their works in the collections of fourteen libraries whose catalogues are available online. The descriptive research revealed that there is no proper incorporation of books of Afro-Brazilian literature in the collections of public libraries, compromising a democratization of the library that is not only longed for but indispensable. Thus, it is necessary to discuss a different formation and development of these collections,with a view to a ‘collection repair’that would decolonize the gaze, allowing access to the bibliographic legacy, mainly in literature, by black authors, so that public libraries can constitute democratic and representative spaces of Brazilian society

Onde estão os autores e autoras negras? A literatura afro-brasileira nos acervos das bibliotecas públicas brasileiras

Public libraries are social institutions whose mission is to serve everyone in the communities where they are inserted. Considering the Brazilian reality, composed mostly of black and brown people, the importance of literary reading for the reader’s formation and the representativeness of public library collections, this research penetrated such collections as to verify the presence of black men and women authors of Afro-Brazilian literature. It focused on the following variables: gender, date and place of birth, and the presence or absence of the authors and their works in the collections of fourteen libraries whose catalogues are available online. The descriptive research revealed that there is no proper incorporation of books of Afro-Brazilian literature in the collections of public libraries, compromising a democratization of the library that is not only longed for but indispensable. Thus, it is necessary to discuss a different formation and development of these collections,with a view to a ‘collection repair’that would decolonize the gaze, allowing access to the bibliographic legacy, mainly in literature, by black authors, so that public libraries can constitute democratic and representative spaces of Brazilian society

literafro − o portal da literatura afro-brasileira e sua re-configuração, entrevista com o idealizador do projeto, Prof. Dr. Eduardo de Assis Duarte

Entrevista com o professor idealizador do portal literafro, sobre o projeto e sua reconfiguração

Ex ante accounting information in analyzing distribution choices: case US logistics center

Effective management accounting requires that scarce organizational resources are actively directed towards creating information with most managerial value. This master’s thesis therefore seeks to further the understanding of how managers utilize ex ante accounting information and what information qualities managers consider most important. This is done by creating ex ante accounting information for a case company and later analyzing its use and the associated quality requirements. The first research question of the thesis is: how should different product configurations be distributed to the US market to ensure long-term profitability? This research question addresses the case company’s uncertainties regarding an expansion of US operations and seeks to identify general guidelines for feature option distribution. The second research question is: how do managers use ex ante accounting information in decision making, and what kind of requirements a new decision-making situation sets for ex ante accounting information? The case company situation studied in the first research question is used to analyze the use and requirements for ex ante accounting information. The objective is to further the understanding of how ex ante accounting information is used in decision making and to provide insights with which management accountants can effectively create valuable ex ante accounting information. The findings indicate that product configuration related distribution-decisions should be based on analyzing the dynamic in which different configurations affect profitability and the operational challenges associated with distribution alternatives. In the sample case, this meant distributing feature options in a way that maximizes the overall sales of the case company’s product families. Studying the use of accounting information showed that managers mainly utilize ex ante accounting information for learning about issue at hand by identifying and weighing factors affecting it. This information is then used to direct attention and analysis. Ex ante accounting information is also used for setting financial boundaries in which decision-alternatives should reside for a more detailed analysis to take place. These uses display in the associated quality requirements. While reasonable accuracy is expected, completeness and believability of accounting information were considered most important. These quality factors work as enablers for trust to be given to the accounting objects representing an uncertain phenomenon and for the information to be used. Representational quality supports in establishing trust in the accounting objects and supports the knowledge integration when creating ex ante accounting objects. Based on the empirical findings, a four-step process model is presented for efficiently creating valuable ex ante accounting information