Theses on Inter-Church Relations

Joint Commission on Inter-Lutheran Relations (JCILR) Documentatio

Theses towards a new natural philosophy

In this paper I address some philosophical questions regarding the impact quantum mechanics has in the classical conceptions about reality and knowledge. I stress that onto-gnosiological realism still is an option to the issues regarding the relationship between knowledge and reality. Rejecting some radical aspects of Copenhagen interpretation of quantum formalism, I emphasize the advantages of de Broglie’s realistic and causal model. To finish with, I discuss the limits of the Cartesian concept of matter and the split between matter and mind

FUEL SUBSIDY REMOVAL AND ENVIRONMENTAL QUALITY IN NIGERIA: A DYNAMIC COMPUTABLE GENERAL EQUILIBRIUM APPROACH

Environmental challenges such as climate change continue to threaten human existence globally. This has necessitated renewed focus on some existing policies that by design or otherwise may counter global efforts at addressing these challenges. Various engineering solutions have been championed while economic and social development tools have focused on using various policy instruments to reduce the concentration of emissions in the atmosphere. One of such policies is the fuel subsidy policy and various arguments for and against this policy exists. While some support the policy as it enhances access to energy and promotes welfare, others argue that it places budgetary burden on the economy. More so, studies that have focused on policy instruments have employed different approaches. However, those that focused on addressing environmental questions in terms of promoting green growth are very scarce. This study, thus, investigated the environmental consequences of fuel subsidy removal in Nigeria using an economy-wide modelling approach. It adapted the energy-environment (E2) dynamic CGE model of the Nigerian economy that is based on the Partnership and Economic Policy (PEP) recursive dynamic CGE model. Furthermore, the study simulated three scenarios namely the partial removal (Simulation1), gradual removal (Simulation 2) and complete removal (Simulation 3) of import tariff on imported refined oil. It assessed the impact of the various simulation strategies on carbon emissions (as a measure of environmental quality) in Nigeria. The dataset employed is the re-aggregated version of the 2006 Nigerian Social Accounting Matrix (SAM) that specially accounted for petroleum subsidy. The re-aggregation was to make it more compatible with the main objective of the study. This is necessary since the 2006 SAM has different components. The outcome of the simulation analysis showed that reduction in carbon emission occurred only when subsidy was partially removed, but marginally increased with gradual removal and complete removal. This suggests that even though the removal of subsidy can reduce emission, it is not sufficient in the long term especially as there is yet to be a viable “green” alternative to petrol in Nigeria. Therefore, subsidy removal will only make consumers reduce consumption initially and then increases later in order to meet their energy demands since there is no better environmentally friendly alternative to petrol. It is recommended that subsidy on petrol be targeted towards enhancing the commercialisation of renewable energy sources or appropriate technology (such as fuel blending) which are still not affordable for some households. This will further enhance the development of green growth practices and then be supported with relevant financing options in order to make it sufficient for driving environmental quality in Nigeria

Variance Theses in Ontology and Metaethics

The chapter illustrates conceptual engineering by bringing up a number of issues in metaontology and metaethics. A prominent debate in metaontology relates to whether some existence concept is metaphysically privileged. On the one hand, ontological realists say yes, and, on the other hand, friends of quantifier variance say no. The chapter brings up the corresponding question in metaethics by asking, is some rightness concept normatively privileged? It investigates this question, and compares the metaethics case and the metaontology case. One aim is to arrive at conclusions regarding possible limits to the project of conceptual engineering.</p

INTERNATIONAL FINANCIAL REPORTING STANDARD, TRADE AND FOREIGN DIRECT INVESTMENT IN SUB-SAHARA AFRICAN COUNTRIES

Since the promulgation of IFRS as a result of the metamorphosis of the International Accounting Standard Board from the International Accounting Standard Committee in 2001, improved global capital flow and trade were identified as some of the outcomes from using IFRS for global financial reporting practice. Due to the fact that IFRS includes more realistic measure of accounting numbers and promotes better disclosure of accounting transactions, it is adjudged as a better form of financial reporting practice. Thus it reduces information asymmetry between preparers and users of financial information and promotes better disclosure and lowers cost of monitoring of subsidiaries and information barriers to cross border investments and trade. The rising global campaign for developing countries, including those in Africa, to adopt IFRS, still requires further examination as to its impact. More so, Africa is confronted by poor institutional framework and accounting infrastructure, and based on this, the consequent effect of IFRS adoption on trade and investment require empirical clarification. In essence, three important questions were asked: (i) to what extent has IFRS adoption enhanced trade flow of selected African countries? (ii) How has IFRS adoption impacted on the volume of FDI inflow to selected African countries? (iii) to what extent has the development of the accounting infrastructure in the selected African countries’ affected the influence of the adoption of IFRS on trade and FDI inflow. In answering the research questions, a panel data, consisting of 48 African countries were gathered and for the period 2002 – 2014. The econometric model were sourced from different database including the World Bank’s World Development Indicator, the United Nations Conference on Trade and Development Statistics and the Price Water House Coopers data on the extent of IFRS adoption around the world. The data were estimated using three approaches: the Ordinary Least Square regression, the Random Effect approach and the system GMM. The three estimation methods are deemed important considering their merits and weaknesses; thus, a multiplicity of methods will help for sensitivity checks. The key results from the study include that African countries will benefit more from IFRS by improving their institutional framework and more so through the development of accounting infrastructure

The DART-Europe project: towards developing a European theses portal

This paper will report on the new European theses project DART-Europe. The purpose of this project is to align institutional and national e-theses developments across Europe with the wider open archives movement by the construction of a European portal for research theses, thus enabling a global view of European institutional research assets. This project is driven through an innovative partnership between an information provider and an international body of university libraries and open access consortia. The project’s goal is to explore the creation of a European model for the deposit, discovery, use and long-term care of research theses in an open access environment. The paper will outline the projected outcomes of DART-Europe, which is an active group of institutions in addition to a technical service. To this end, DART-Europe is engaged with disciplines and institutions that are widening the definition of research by redefining the formats of theses. For institutions and countries without a repository infrastructure, DART-Europe will enable the creation of a depository. Institutions and countries with a repository infrastructure can engage with DART-Europe to deliver their e-theses. DART-Europe acts as a technology bridge for researchers between those who have existing infrastructures and those who do not. The DART-Europe architecture assumes free at point of use access to full text theses, whether held on the DART-Europe server or by institutional repositories. This paper will provide session attendees with the current progress of this initiative, including a report on the 5 strands of the project, including: architecture; creation of a management tool kit; content acquisition; digital preservation and an investigation of business models

Smoothing the Transition to Mandatory Electronic Theses

After a year of voluntary submissions, Caltech is requiring electronic thesis submission for all graduate students effective July 1, 2002. Website development, user education, collaboration between library and campus computing staff, and with faculty and the dean's office are all integral to the transition

Rethinking Journalism Education in Indonesia: Nine Theses

Since the number of Indonesian mass media products is rapidly increasing, the media industry is seeking – more than ever before – for qualified and professional journalists. Although Indonesia disposes of a broad variety in journalism education, the findings of a qualitative case study show a serious amount of problems and deficiencies. What the Indonesian journalism education currently needs, is a rethinking of political, legal, and curricula aspects within a nationwide debate

Implementing electronic theses at the University of Glasgow: Cultural challenges

Many UK university libraries are actively engaged in the process of introducing electronic theses to their institutions. This article describes the strategies that have been adopted by staff at Glasgow University Library in trying to implement electronic theses and the challenge that have been faced. The article concludes that a number of lessons have been learned from the experience and presents further strategies that have subsequently been developed. External developments, which may help speed up the transition to electronic theses, are also detailed