In this article I maintain that a progressive and leftist carbon tax should be revenue-neutral through a dual policy package: first, it should use some revenues to offset price increases for the poor and middle classes; second, it should use the remaining part of revenues to lower taxes on labour income (both employed and self-employed income) for those below a middle-income threshold. I will briefly examine three reasons why such a revenue-neutral and dual-package carbon tax (RN-DP-CT) could (and (...) should) become central in the political agenda of the European Left – even though much of what I will suggest can reasonably hold also with respect to other countries. First, the tax wage on labour in the euro area is one of the highest in the world. Second, the revenue-neutral and dual policy package carbon tax will tax more capital that yields income without a proportional increase in labour demand, rather than capital that creates new job opportunities. Third, we live in societies that are highly unequal, hence I see no moral reason why a carbon tax reform should not aim, among other things, to take wealth away from the richest. (shrink)

Abstract: One of the most contentious challenges facing the Nigerian federal experiment today is that of revenue allocation. Right from the colonial era till present, finding an acceptable revenue formula has remained intractable as the various attempts have not gained wide acceptance. This paper chronicles the various revenue commissions in Nigeria and the formulae derived there from. Data for the paper were mainly from secondary sources. The theoretical nerve of the paper is based on the nature of (...) intergovernmental fiscal relations. The findings indicate that the derivation principle has been the main bone of contention since the discovery of oil in Nigeria. Based on this, the paper recommends a serious restructuring of the Nigerian federation to grant the various component units enough autonomy to develop at their own pace, while economic viability should be the main basis for creation of states and local governments. These states and local governments should also be encouraged to develop other revenue sources outside oil, and finally the issue of revenue allocation should be made open for all Nigerians to contribute in the true spirit of democracy. (shrink)

Financial sustainability of protected areas is one of the main challenges of management. Financial self-sufficiency is an important element in improving conservation effort in these areas. This study seeks to review best practices in recreational fee systems in different countries and to find a relevant entry fee for a wildlife sanctuary in Malaysia. The revenue of the National Elephant Conservation Center (NECC) in Kuala Gandah, Malaysia, comes from several sources, including the national government, but all these budgetary sources are (...) strained by tighter public budgets and greater demands. The present study investigates the introduction of visitor entrance fees to supplement an otherwise inadequate budget for supporting the operational costs of the sanctuary. Factor analysis and a double-bounded contingent valuation method were combined to estimate tourists' willingness to pay (WTP) the proposed entrance fee. Factor analysis showed that respondents' motivation to support the NECC with user fees is conditioned by their direct experiences with elephants, their satisfaction with NECC's educational programs and services, and other experiences it gives to users. The WTP model considered respondents' four motivation factors with their sociodemographic characteristics. Since NECC visitors arrive from both within and outside the country, this study suggests to center managers a two-tier fee structure (residents vs. nonresidents of Malaysia), based upon mean WTP estimates. This study further suggests that revenue from such an entrance fee for NECC could support the Center's management and development costs. © 2015 Elsevier B. (shrink)

Extant theoretical work on the political resource curse implies that dependence on resource revenues should decrease autocracies’ likelihood of democratizing but not necessarily affect democracies’ chances of survival. Yet most previous empirical studies estimate models that are ill-suited to address this claim. We improve upon earlier studies, estimating a dynamic logit model that interacts a continuous measure of resource dependence with an indicator of regime type using data from 166 countries, covering the period from 1816-2006. We find that an increase (...) in resource dependence at time t - 1 increases the likelihood of autocratic persistence at t, but has no appreciable effect on democratic survival. We go beyond existing empirical studies to show that increases in resource dependence have persistent and substantial cumulative effects on autocracies' likelihood of becoming democratic over the long-term, showing that the total effect of resource dependence on regime type is much larger than the short-term (one period) effect indicates. (shrink)

Using incoming revenues and the associated costs that underpin the concept of breakeven analysis, this article investigates the business survival strategies of immigrant-own-businesses in the context of African immigrants in the Cape Town Metropolitan Area of South Africa, and proposes a framework for the start-up survival of these businesses. The study was designed within the quantitative and qualitative research paradigms. A triangulation of three methods was utilised to collect and analyze the data. The research revealed that African immigrant entrepreneurs face (...) a range of challenges when starting their businesses and again as they try to grow or stay afloat. Furthermore, the study indicated that African immigrants rely more on certain entrepreneurial attributes as they seek innovative solutions to the problems that they encounter relating to business. As a business survival strategy, these immigrants develop a number of unconventional initiatives aimed at increasing sales revenue while minimising cost. (shrink)

Some interesting exceptions notwithstanding, the traditional logic of economic efficiency has long favored hierarchical forms of organization and disfavored democracy in business. What does the balance of arguments look like, however, when values besides efficient revenue production are brought into the picture? The question is not hypothetical: In recent years, an ever increasing number of corporations have developed and adopted socially responsible behaviors, thereby hybridizing aspects of corporate businesses and social organizations. We argue that the joint pursuit of financial (...) and social objectives warrants significant rethinking of organizational democracy’s merits compared both to hierarchy and to non-democratic alternatives to hierarchy. In making this argument, we draw on an extensive literature review to document the relative lack of substantive discussion of organizational democracy since 1960. And we draw lessons from political theory, suggesting that the success of political democracy in integrating diverse values offers some grounds for asserting parallel virtues in the business case. (shrink)

A question arising from the COVID-19 crisis is whether the merits of cases for climate policies have been affected. This article focuses on carbon pricing, in the form of either carbon taxes or emissions trading. It discusses the extent to which relative costs and benefits of introducing carbon pricing may have changed in the context of COVID-19, during both the crisis and the recovery period to follow. In several ways, the case for introducing a carbon price is stronger during the (...) COVID-19 crisis than under normal conditions. Oil costs are lower than normal, so we would expect less harm to consumers compared to normal conditions. Governments have immediate need for diversified new revenue streams in light of both decreased tax receipts and greater use of social safety nets. Finally, supply and demand shocks have led to already destabilized supply-side activities, and carbon pricing would allow this destabilization to equilibrate around greener production for the long-term. The strengthening of the case for introducing carbon pricing now is highly relevant to discussions about recovery measures, especially in the context of policy announcements from the European Union and United States House of Representatives. Key Policy Insights: • Persistently low oil prices mean that consumers will face lower pain from carbon pricing than under normal conditions. • Many consumers are more price-sensitive during the COVID-19 context, which suggests that a greater relative burden from carbon prices would fall upon producers as opposed to consumers than under normal conditions. • Carbon prices in the COVID-19 context can introduce new revenue streams, assisting with fiscal holes or with other green priorities. • Carbon pricing would contribute to a more sustainable COVID-19 recovery period, since many of the costs of revamping supply chains are already being felt while idled labor capacity can be incorporated into firms with lower carbon-intensity. (shrink)

Methodological nationalism assumes that, to understand a phenomenon, nation- states are the relevant units of analysis. This assumption has been recognized as a source of bias in most of the social sciences. Does it bias Rawls' understanding of justice, too? This paper argues that it does for at least two reasons. Firstly, what Rawls thinks justice requires on a global scale falls short of what states and international organisations actually do. Secondly, framing the difference principle in national terms, as Rawls (...) did, is a way to increase the “citizenship rent”, or the revenue a person receives just by being citizen of a rich country The paper argues that methodological nationalism biases Rawls’ understanding of justice by affecting both the plausibility and the coherence of his theory. (shrink)

Since the sharing economy is a rather new phenomenon, there is still no official definition of it in the legal framework of Croatia. The continuous development of sharing economy started a few years after the 1998 global and domestic economic crisis stroked Croatia. Namely, a total of eight platforms in the sectors of transportation, accommodation, finance, and online skills could be identified. The total market share of these platforms amounts to estimated market revenue of roughly 106 million EUR. When (...) compared to the other EU Member States, it could be noticed that Croatia falls within the group of countries with a below-average performance by a number of platforms per 1 million population, as well as in the level of revenues compared to national GDP. Figures that are more promising can be detected regarding the collaborative economy’s contribution to national employment, which positions Croatia within the EU average. Future studies should explain in greater depth how the sharing economy poses several new challenges for regulators in Croatia and countries across the EU. In particular, policymakers must comprehend the big picture and provide regulatory guidelines to manage the long-term changes in job markets, public safety, competition, and digital trust. (shrink)

Recent work on the resource curse argues that the effect of resource wealth on development outcomes is a conditional one: resource dependent countries with low quality institutions are vulnerable to a resource curse, while resource dependent countries with high quality institutions are not. But extant models neglect the ways in which the inflow of resource revenue impacts the institutional environment itself. In this paper, I present a formal model to show that where domestic institutions do not limit state leaders' (...) discretion over policy prior to becoming fiscally reliant on resources, those leaders have little incentive in the wake of resource windfalls to establish institutional mechanisms that limit their discretion. Importantly, this shows that simple calls for domestic institutional reform are unlikely to be effective. Among other things, future prescriptions to mitigate the resource curse must focus on decreasing rulers' fiscal reliance on resources. (shrink)

The National Collegiate Athletic Association (NCAA) positions itself as an institution primarily dedicated to the health and betterment of “student-athletes” across the country, but in reality it is not so virtuous. This paper will show how decisions made during the COVID-19 pandemic of 2020 undermine the stated purpose of the current intercollegiate sports model in the United States. It will begin by presenting the claimed goals and values of the NCAA. Then, it will show how many decisions made during the (...) COVID-19 pandemic of 2020 are incompatible with these goals. In doing so, it will illustrate that there is one purpose that is far more in line with decisions during the 2020 pandemic: revenue generation through mass entertainment. Even for those who have long bought into the NCAA’s noble rhetoric, COVID-19 is mask off for the NCAA’s “collegiate model” myth. (shrink)

Ideal carbon tax policy is internationally coordinated, fully internalizes externalities, redistributes revenues to those harmed, and is politically acceptable, generating predictable market signals. Since nonideal circumstances rarely allow all these conditions to be met, moral issues arise. This paper surveys some of the work in moral philosophy responding to several of these issues. First, it discusses the moral drivers for estimates of the social cost of carbon. Second, it explains how national self-interest can block climate action and suggests international policies—carbon (...) border tax adjustments and carbon clubs—that can help address these concerns. Third, it introduces some of the social science literature about the political acceptability of carbon taxes before addressing a couple common public concerns about carbon taxes. Finally, it introduces four carbon revenue usage options, arguing that redistributive and climate compensation measures are most morally justified. [Open access]. (shrink)

Environmental pollution and climate change have been considered the main environmental challenges affecting the world’s ecosystem, including that of South Africa. They cause poverty, land degradation, and health hazards. One of the leading causes and contributing factors of environmental pollution and climate change is carbon emissions into the atmosphere. As a way to curb these emissions, Carbon tax policy has been introduced in various countries, including South Africa. In 2019, a Carbon tax was introduced to assist South Africa in delivering (...) on the commitments made in the Paris Agreement in 2015. If the policy is effectively applied, it will raise revenues while reducing carbon dioxide emissions. Before and after introducing the Carbon tax policy in South Africa, there has been debate and discussion on its impact on the environment, economy, and society. Based on the debate and discussion, it has been observed that more attention is paid to the economic implications and benefits of the tax on South Africa than the ethical implications. Thus, this paper aims to contribute to the ongoing debate and discussion by ethically evaluating the Carbon tax policy in South Africa. (shrink)

Entrepreneurship plays an indispensable role in the economic development and poverty reduction of emerging economies like Vietnam. The rapid development of technologies during the Fourth Industrial Revolution (Industry 4.0) has a significant impact on business in every field, especially in the innovation-focused area of entrepreneurship. However, the topic of entrepreneurial activities with technology applications in Vietnam is under-researched. In addition, the body of literature regarding entrepreneurial finance tends to focus on advanced economies, while mostly neglecting the contextual differences in developing (...) nations. Therefore, this research contributes to these topics by investigating the main characteristics of a high potential market for entrepreneurs in Vietnam, which is the English language training market (ELTM). It also aims at indicating the impacts of technology on the entrepreneurial firms within this market, with an emphasis on financing sources. To answer the research questions, this study employs a qualitative analysis and conducts 12 in-depth, semi-structured interviews with entrepreneurs and researchers in the field. The key findings in our study highlight the main contributing factors to the growth of the market, both universally and context-specific for a developing nation like Vietnam. It also lists the leaders in each market segment and the industry’s potential profit margin. The results also show that most entrepreneurs in the ELTM utilized private sources of finance rather than external ones, such as bank loans. It again confirms the idea from previous works that even with the rapid development of the economic and technological landscape, entrepreneurial activities in general barely benefit from additional sources of funding. However, it also points out the distinct characteristics of the ELTM that may influence these financing issues; for example, English training services usually collect revenues from customers before delivering their classes. This is of advantage for entrepreneurs in this area and helps significantly reduce the financial barriers. These findings, which are among the first attempts to contribute to a better understanding of entrepreneurial opportunities in the Industry 4.0 in Vietnam, provide valuable insights for policymakers and entrepreneurs, as well as investors. (shrink)

The diversity in agronomic practices being used by sugarcane producers in Brazil determines differences in economic performance and cost structure. The purpose of this study is to evaluate the cost of six systems of agronomic practices using fixed or variable rates for soil amendment, fertilizer, and defensive applications and assess the profitability of these systems at three scales of sugarcane production. We then describe the data sample related to the 2019–2020 harvest season and collected from fifty-five sugarcane producers in the (...) central-south region of Brazil. Thereafter, using a quantitative approach, a cost analysis was performed, and the cumulative frequency of the net revenue for the three scales of production (small, medium, and large), was calculated using a Monte Carlo simulation. The cost analysis indicated that fertilizer had the highest cost considering the agronomic practices adopted at the three scales of production analyzed. The cumulative frequency analysis results from the Monte Carlo simulation showed the highest net revenue per hectare for medium sugarcane producers. In addition, the presence of economies of scale was not confirmed because the lowest cost was found in small-scale sugarcane producers and the highest net revenue was obtained by medium-scale sugarcane producers. (shrink)

Should we kill animals to save animals? This question lies at the heart of this case study. Sovereign nations have an interest in protecting and conserving their natural resources, and in particular their distinctive flora and fauna. As they seek to promote these interests, they inevitably face the economic question of how they are going to finance their conservation efforts. One way of answering this question is to engage in the practice of selling big game hunting licenses and using the (...) revenues to fund conservation programs. This strategy is counterintuitive (and to some, morally repellent); but it has a partial track record of success in places such as Namibia, South Africa, and the United States. Despite its successes, there are some who believe that the moral objections to such a strategy outweigh any potential benefits. This case study provides the student with an opportunity to explore the tension between the desire to save endangered animals and the possibility that the best way to do that involves killing some of them. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Ideas 61.3 (2000) 453-471 [Access article in PDF] Liberty, Authority, and Trust in Burke's Idea of Empire Richard Bourke When Edmund Burke first embarked upon a parliamentary career, British political life was in the process of adapting to a series of critical reorientations in both the dynamics of party affiliation and the direction of imperial policy. During the period of the Seven Years' War, (...) a reconstituted militia became a focus for patriotic enthusiasm, uniting national sentiment against France and effectively eradicating the remnants of Jacobite rhetoric and aspiration. Traditional opposition between Tory and Whig became irrelevant, while Court and Country jointly came to the support of the Pitt-Newcastle ministry. However, in due course the Old Corps disintegrated as George III succeeded to the throne with the promise of an end to factional strife and the beginning of a patriotic alliance in government. But while competing ideologies and interests on the domestic political scene were undergoing comprehensive realignment, the pursuit of a blue-water policy in tandem with strategic continental campaigns brought Britain's struggle against France into North America, the Caribbean, and India. Trade continued to expand into Asia and West Africa, but the principles of commercial advantage were continually brought into open conflict with the exigencies of war. The division of power in Europe became embroiled in a substantial redivision of empire, and by 1763 British territorial expansion had reached its zenith.When Burke was appointed private secretary to the Marquis of Rockingham, with the national debt standing at an all time high and the demands of imperial defense unlikely to diminish, the politics of empire called for urgent attention from all sections of the political establishment. In particular the Rockinghamites, adopting a posture of aloofness from venality and petty interest, were obliged to advance policies for imperial government on the solid basis of political principle. 1 Coming into parliament as a member for Wendover in the wake of [End Page 453] Grenville's Stamp Act, at a time when the East India Company was assuming control of the revenue in Bengal, Burke set about formulating a doctrine of imperial sovereignty which would be serviceable to the party either in power or in opposition and which would be adequate to the complex reality of detached and extensive empire. The immediate reception of that inquiry, both in Britain and on the Continent, into the fraught world of post-Revolutionary political debate has had the long-term effect of distorting the order of emphasis in terms of which his career as a whole ought properly to be understood.The vigorous elaboration, in opposition to the Jacobin experiment in France, of the conditions under which moderate government could be exercised within the context of an absolute sovereignty was expressed in terms which had originally been invoked as part of a sustained attempt to reconcile civility with empire. As we shall see, that attempt involved a process of delicate coordination by means of which the interests of freedom would be brought into harmony with the demands of public power. In that sense the effort to make liberty and authority mutually responsible can be said to constitute the core ambition of Burke's political rhetoric. In this context responsibility defines the optimally beneficial relation between government and people on the one hand and national sovereignty and the extended empire on the other. This article outlines the practical and theoretical exploration of those relations within the frame of Burke's intervention in the world of eighteenth-century political discourse.Burke was of course well placed in 1765 to evolve a theory of imperial government that was at once ideologically compelling and politically viable. In his capacity as secretary to William Gerard Hamilton in the early 1760s he had already examined the corruption of legitimate empire as represented by the introduction of penal legislation into Ireland after 1694. The Tracts Relating to Popery Laws set out to convict the Irish Parliament in Dublin of flagrant misrule. A subordinate legislature within the empire is charged with having employed... (shrink)

The Second World War and its associated political events of a national and global scale brought new circumstances, which was considerably influenced the development processes of Tehran. During World War II, Iran hoped that Washington would keep Britain and the Soviet Union from seizing control of the country’s oil fields. In 1951 and 1952 Truman worked with Iranian Prime Minister, though unsuccessfully, to regain some of those lost oil rights for Iran. By the late 1950s and President Kennedy’s presidency, he (...) used aid as leverage for social reform. During the early years of 1960s, the Kennedy Administration was urging its allies in the third world to carry out necessary reforms in order to prevent popular discontent and enhance the dominant ideology of ‘modernism’. In 1968, a major piece of legislation, the Urban Development and Renewal Act, enabled the municipality to implement Tehran’s Comprehensive Plan (TCP 1968), which integrated all the elements of a 1960s’ American city such as the separation of functions, highways, suburbs, shopping centers and housing area. The export of these American cities principles can only be understood from the background of the Cold War period, in which the east and west were both competing for cultural colonization of Middle Eastern strategically important cities like Tehran. During this period, the new developments supported by the oil boom of 1970s, were built in different forms to constitute an expanding metropolis. In 1974, the second “International Congress of Architecture” with the theme of “Toward a Quality of Life” held at Persepolis and brought together all leading world architects and planners to review Iran’s progress in its professional response to the challenges posed by increasing oil revenues. This research aims to represent the export of planning as a political means of cultural colonization of the Third World during the cold war period. (shrink)

In recent years, the practice of tax exemption for churches has become a source of open scrutiny, argument, and controversy on the part of both government and religious leaders. The study attempted to assess the main principles that government base on to impose taxes on its citizenry and to assess the tax exemption status of the churches in Ghana. Exploratory, descriptive and cross-section surveys were used to investigate and discover from respondent’s information on the topic to provide a report on (...) the background, facts, settings and concerns about the principles of taxation and the tax exemption status of churches. The study considered 120 people as its targeted sample of which 114 responded by the use of questionnaires. Also, descriptive analysis such as frequency and percentages were used to analyse the data. From the information gathered on the research, it was revealed that most Ghanaians representing 65.8% prefer the government to allocate taxes based on the benefits that taxpayers receive for paying taxes rather than the ability to pay or any other principle for the allocation of taxes. In addition, 57% of Ghanaians would like the religious organizations to enjoy their tax-exempt status despite allegation by critics that they are amassing wealth for themselves and not contributing to the development of Ghana. Some of the reasons given were that: churches are not profit-making businesses; churches contribute to the development of the nation; churches care for the people more than the government. Some of them concluded that failure to grant the church tax exemption may give room for the churches to engage in business activities. For those with the opposing view, some gave reasons such as: churches have become some sort of commerce; the churches have more money in this world; the payment of taxes by churches may as well boost the revenue of the government. Despite the various arguments, there was an agreement that the Ghana Revenue Authority should check the sales of rosaries, anointing oil, holy water, charge of consultation fees, as these should attract taxation. The paper recommends that Tax-Exempt Division should develop policies and administer tax exempt organizations (including religious organizations) laws. The division should be responsible for exempt organizations tax education and training to enable them understand their tax law obligations. This will improve tax compliance by the exempt organizations. (shrink)

'Ghosting' or the unethical practice of having someone other than the student registered in the course take the student's exams, complete their assignments and write their essays has become a common method of cheating in today's online higher education learning environment. Internet-based teaching technology and deceit go hand-in-hand because the technology establishes a set of perverse incentives for students to cheat and institutions to either tolerate or encourage this highly unethical form of behavior. For students, cheating becomes an increasingly attractive (...) option as pre-digital safeguards-for instance, in-person exam proctoring requirements and face-to-face mentoring-are quietly phased out and eventually eliminated altogether. Also, as the punishments for violating academic integrity policies are relaxed, the temptation to cheat increases accordingly. For institutions, tolerating, normalizing and encouraging one type of student cheating, ghosting, improves the profitability of their online divisions by bolstering student enrolments and retention. In universities and colleges across the globe, online divisions and programs have become thriving profit centers, not because of the commonly attributed reasons (student ease, safety during health crises and convenience of taking courses online), but due to a single strategic insight: Ubiquitous opportunities for ghosting improve profit margins and maximize revenue. (shrink)

The discussion of ethics, corporate responsibility and its educational dimensions focuses primarily on CSR, corporate citizenship and philanthropic theory and practise. The partnership between Microsoft Corporation and UNHCR was launched to help the victims of the Kosovo crisis, at the same time as the Bill and Melinda Gates Foundation gained momentum, and in particular, at the same time as Microsoft experienced a decrease in stock value. This case study sheds light on a decade of Microsoft Corp. efforts to align business (...) objectives with refugee aid, by use of corporate expertise and company revenues. As a leader in technology and corporate citizenship, can Microsoft bridge the digital divide for the disadvantaged and arouse the unlimited potential of tomorrow’s leaders, as the company claims in its communications? Is the partnership beneficial to UNHCR, in line with corporate objectives of “doing big things” and “doing good”? (shrink)

The purpose of the research is to develop a new methodological basis for identifying, analyzing and solving problems of international corporations export-import activities and to ground the directions for ensuring their business excellence. The approach originality provides introduction of a conceptual model that aims to eliminate the negative symptoms of international corporations export-import activities based on the results of comprehensive market research, effectiveness of export-import activities and calculation of the integrated indicator of business excellence. The leading corporations of Slovakia and (...) India in the production of bi-axially oriented polypropylene (BOPP) films were the primary basis for this study. The results of the research showed the need to implement a system of managerial innovation for reasoning the directions of ensuring international corporations business excellence. This is achieved because of using logically formalized methods and provides the improvement of organizational and structural interaction of management entities in the process of solving export-import activity problems. Important factors for ensuring business excellence are also the optimization of export and import costs, as well as an increase in export revenue for Slovak companies, and an increase in market share and cost optimization for Indian companies. The practical value of the obtained results is to develop a set of managerial innovations that can improve the efficiency of export-import activities and improve international corporations business. (shrink)

Dozens of countries have established Sovereign Wealth Funds (SWFs) in the last decade or so, in the majority of cases employing those funds to manage the large revenues gained from selling resources such as oil and gas on a tide of rapidly rising commodity prices. These funds have raised a series of ethical questions, including just how the money contained in such funds should eventually be spent. This article engages with that question, and specifically seeks to connect debates on SWFs (...) with debates onglobaljustice. Just how good are national claims to the great wealth contained in SWFs in the first place? Using the example of Norway's very large SWF – derived from selling North-Sea petroleum – I show that national claims are at least sometimes very weak, with the implication that the wealth in many such funds is ripe for redistribution in the interests of global justice. I conclude by offering some guidance for how the money contained in such funds could best be spent, with the goal of advancing global justice. (shrink)

Intergovernmental relation is an interaction among different levels of government. Intergovernmental relation is often times conflict-ridden, and the extent of the conflict depends on how they are managed by the actor operating at the government levels. This study examines conflict management in intergovernmental relation in Nigeria. The content analysis method would be used. This will be carried out by analyzing data obtained from extant literature on the subject matter. This paper found that intergovernmental conflicts mainly borders on tax jurisdiction and (...) revenue allocation. Other areas of conflict were found to include domination by the centre of other units, as well as, parallel and vertical misunderstanding among units on administrative, legal, social and economic matters. It was suggested that levels of government should introduce such method as discussion, integration, good management of communication in other to attain a peaceful intergovernmental relations regime. (shrink)

Soda taxes are controversial. While proponents point to their potential health benefits and the public projects that could be funded with their revenue, critics argue that they are paternalistic and regressive. In this paper, we explore the prospects for designing a just soda tax, one that appropriately balances the often-competing ethical considerations of promoting social welfare, respecting people’s autonomy, and ensuring distributive fairness. We argue that policymakers have several paths forward for designing a just soda tax, but that the (...) considerations relevant to ethical policy design are more complicated than is sometimes acknowledged. (shrink)

Most prominent arguments favoring the widespread discretionary business practice of sending jobs overseas, known as ‘offshoring,’ attempt to justify the trend by appeal to utilitarian principles. It is argued that when business can be performed more cost-effectively offshore, doing so tends, over the longterm, to achieve the greatest good for the greatest number. This claim is supported by evidence that exporting jobs actively promotes economic development overseas while simultaneously increasing the revenue of the exporting country. After showing that offshoring (...) might indeed be justified on utilitarian grounds, I argue that according to Rawlsian social-contract theory, the practice is nevertheless irrational and unjust. For it unfairly expects the people of a given society to accept job-gain benefits to peoples of other societies as outweighing job-loss hardships it imposes on itself. Finally, I conclude that contrary to socialism, which relies much more on government control, capitalism constitutes a social contract that places a particularly strong moral obligation on corporations themselves to refrain from offshoring. (shrink)

The move from open outcry to electronic trading added another responsibility to futures exchanges—that of matching orders between buyers and sellers. Matching systems can affect the level and speed of price discovery, the distribution of revenue, as well as the level of price efficiency of a given market. Whether the matching system is procedurally fair is another important consideration. I argue that while FIFO (First In First Out) is a fair procedure in principle and is perceived as the default (...) matching system, it is not a fair procedure in practice. Likewise, while pro rata is a fair procedure in principle, it is not so in practice. Nevertheless, both FIFO and pro rata are relics of an open outcry system. Instead, I propose an alternative approach to matching systems that builds on the strengths of electronic trading—the ability to randomize in real time. I introduce random selection for service (RSS) as a matching system that is procedurally fair both in principle and in practice. (shrink)

Based on field research in Africa, this essay explores three claims: first, that sport hunting places economic value on wildlife and habitats; second, that this motivates conservation practices in the interest of sustaining revenue sources; and, third, that this benefits human populations. If true, then sport hunting may sometimes be justifiable on utilitarian grounds. While not dismissing objections from the likes of Singer and Regan, we suggest their views – if converted into policy in desperately impoverished places – would (...) destroy animals and the habitats on which they depend. There are empirical verifications of this, which we discuss. (shrink)

I discuss first Adam Smith’s ethical theory and the peculiar function played by the quadrangle of sympathy, the social function of sympathy with the rich and powerful and the unavoidable corruption of moral sentiments it carries. Secondly, I examine human nature in Smith’s work, and show how diverging tendencies are carried by different social roles. Thirdly I discuss the modest normative claims advanced by his ethical theory and show how these are not from utilitarian ones, how ethical pluralism is mirrored (...) in Smith’s triad of private virtues, prudence, justice, benevolence and of public virtues, liberty, justice, equality, how these are far from being utilitarian virtues, being rather the result of overlapping between several reasonable normative ethics. Fourthly I discuss Smith’s attitude to merchants and master-manufacturers, showing how, far being the theorist of ‘bourgeois virtues’, he was a radical critic of both the aristocratic establishment and the new emerging class in the name of oppressed. My conclusion is that ‘The Wealth of Nations’ is not an argument for self-regulating markets but instead an argument for a less authoritarian society where political authority, under pressure from a newly formed public opinion made by people in the middling ranks of life, would cease favouring the most powerful pressure group and leave ‘civil society’ in a condition where an adjustment in the distribution of wealth, revenue, knowledge and power could take place through a quasi-spontaneous process. (shrink)

We show that linear logic can serve as an expressive framework in which to model a rich variety of combinatorial auction mechanisms. Due to its resource-sensitive nature, linear logic can easily represent bids in combinatorial auctions in which goods may be sold in multiple units, and we show how it naturally generalises several bidding languages familiar from the literature. Moreover, the winner determination problem, i.e., the problem of computing an allocation of goods to bidders producing a certain amount of (...) class='Hi'>revenue for the auctioneer, can be modelled as the problem of finding a proof for a particular linear logic sequent. (shrink)

The three main types of policies for addressing climate change are command and control regulation, carbon taxes (or price instruments), and cap and trade (or quantity instruments). The first question in the ethics of carbon pricing is whether the latter two (price and quantity instruments) are preferable to command and control regulation. The second question is, if so, how should we evaluate the relative merits of price and quantity instruments. I canvass relevant arguments to explain different ways of addressing these (...) important policy questions, suggesting that carbon pricing is preferable to command and control regulation, and that price instruments have the theoretical edge over quantity instruments. [Open access]. (shrink)

In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and accounting irregularities can go unnoticed. However, when revenue and cash flow decline, internal costs and operations may be scrutinized more diligently, and discrepancies can emerge as a result. Effective Auditing for Corporates provides you with proactive advice to ...

The sphere of international tourism for the period 2000–2018 has been explored and analyzed in the article. The dynamics of the world tourist flows development and income from international tourism are considered, the determinants of development are derived, the regional structure of the world market of tourist services is given. The development of the tourism industry in the world is analyzed by indicators: the number of tourist arrivals, tourism revenues at current prices, total contribution of tourism to GDP. The main (...) tourist regions are analyzed in the context of the study, they are compared both in terms of the number of tourist visits, and a list of the TOP 10 countries by volume of foreign exchange earnings from tourism in recent years. It is concluded that in recent years, there is a continuing upward trend in demand for emerging markets, with old markets such as the European market, partially losing its popularity. In the process of research, it is determined that in the conditions of development of the world economy, expansion of volumes of international trade, improvement of means of transport, communication, increase of internationalization and globalization of the world economy the demand for tourist services increases. One of the peculiarities of the development of the international tourist services market is the globalization of the market, which has reached all sectors of the tourism industry. It is concluded that nowadays international tourism is an important area of international economic activity, a complex sphere that significantly affects both the structure and the situation in the world economy as well as the economies of most individual countries and regions of the world. Tourism development has a stimulating effect on such sectors of the economy as transport, communications, trade, construction, agriculture, production of consumer goods, and іt is one of the most promising areas of structural restructuring of the economy, confirming the amount of foreign exchange earnings from tourism in the world in general and in individual countries. It is the increasing demand for tourism services and the volume of foreign exchange earnings from tourism in the world makes the topic relevant for further research. (shrink)

The recent trend toward privately owned and operated prisons calls attention to a variety of issues involving human rights. The growing number of corporatized correctional institutions is especially notable in the United States, but it is also a global phenomenon in many countries. The reasons cited for privatizing prisons are usually economic; the opportunity to outsource prison services enables local political leaders to save tax revenue, and local communities are promised a chance to create new jobs and bring in (...) a new industry. This article will address the history of prisons and the recent trend toward privatizing prisons and the perception of prisons as a for-profit enterprise. This new economic order brings with it a set of human rights concerns, including the relationship of for-profit prisons to increased numbers of incarcerated persons and increased sentences, racism and classism. The contractual relationship between political leaders and prison corporations will be addressed, noting that conditions of liability frequently mean that prison administrations lack motivation to safeguard the human rights of prisoners. The human rights issues often extend outside of the private prison itself, having a negative effect on the local community. (shrink)

In June 2002, Arthur Andersen LLP became the first accounting firm in history to be criminally convicted. The repercussions were immense. From a position as one of the leading professional services firms in the world, with 85,000 staff in 84 countries and revenues in excess of $9 billion, Andersen effectively ceased to exist within a matter of months. Although Andersen’s conviction related specifically to a charge of obstructing justice, public attention focused on the audit relationship between Andersen and its major (...) client, Enron Corporation, particularly the actions (and inactions) that had allowed Enron to post spectacular year-on-year earnings and profit growth. As well as examining events leading up to the demise of Andersen, the case provides an opportunity to consider the broader controversy over accounting and corporate governance practices and, more generally, the pressures found within organisations that can foster unethical conduct. The case was prepared from public sources. (shrink)

Political violence is a major impediment to Nigeria's national development. With the restoration to democratic rule in May 1999, high expectations were raised that the new democratic dispensation would resolve the risk of Nigeria's political violence, while speeding the country's economic and social transformation. It's worrying that since democratic rule returned, Nigeria has experienced a degree of unprecedented political violence that has crippled the efforts of national development. The fundamental thrust of this paper is to investigate the incidence of Nigeria's (...) political violence and assess its national development consequences. The paper shows that political violence dissuades domestic and foreign investment in our economy, triggers government loss of revenue and resources, and results in the election of unqualified representatives to the detriment of the country's economic and social progress. This paper proposes reducing wages paid to political office holders, and politicians should strive to achieve national unity instead of growing religious and ethnic tensions. Lastly, National resources should also be equitably distributed by the government. (shrink)

The protracted history of consuming carbon-based energy sources in Iran culminated in 1908 with the momentous discovery of the inaugural oil field in Masjed Soleyman. This newfound carbon-based source not only brought a lot of revenues to Iran but also, brought forth a multitude of materialities like pipelines, roads, bridges, refinery factories, tankers, and rigs into Iran. This new materiality exerted a profound influence on the perception and imagination of Iranians, particularly Iranian artists. Consequently, carbon permeated diverse manifestations within Iranian (...) artworks assuming various artistic approaches; in other words, carbon was inevitably introduced into aesthetics. Serendipitously, the ascension of Reza Shah Pahlavi to power in Iran almost coincided with the discovery of oil. Reza Shah and his successor, Mohammadreza Shah, sought to position themselves as a novel international force governing a "developed" nation for which they needed to lubricate the production-consumption cycle in Iran. To achieve this objective, they championed extensive governmental propagandas that celebrated carbon-based consumerism, and with that, they introduced aesthetics into carbon. Drawing inspiration from Walter Benjamin's notions “politicizing aesthetic” and “aestheticizing politics” and insisting that in Iran, oil/carbon is politics, this paper aims to historicize the process of carbonization of aesthetics in Iranian art realm on the one hand, and aestheticization of carbon in governmental propaganda on the other hand. This paper focuses on visual ideologies in visual artworks, including architecture, painting, and sculpture in the artwork realm and postal stamps, postcards, and paper moneys, on the other hand. (shrink)

Bài viết xác định các yếu tố có tác động lớn tới rủi ro tài chính tại các doanh nghiệp sản xuất niêm yết trên sàn chứng khoán Việt Nam dựa trên phương pháp chọn biến LASSO và xây dựng mô hình học máy dự báo rủi ro tài chính. Kết quả nghiên cứu cho thấy, mô hình LASSO đã xác định 5 chỉ số tài chính ảnh hưởng đến rủi ro tài chính mà các doanh nghiệp rủi ro gặp (...) phải trong suốt 5 năm (2017-2021) gồm: Hệ số khả năng thanh toán ngắn hạn (Tài sản ngắn hạn/Nợ ngắn hạn); Số vòng quay tổng tài sản (Doanh thu thuần/Tổng tài sản); ROA (Lợi nhuận sau thuế/Tổng tài sản); Tỷ lệ Nợ dài hạn trên Tổng tài sản; Tỷ lệ Nợ ngắn hạn trên Tổng nợ phải trả. Mạng nơron nhân tạo (Artificial Neural Network - ANN) cho thấy, Hiệu quả cao nhất trong việc dự đoán tình hình rủi ro tài chính. Từ đó, đề xuất một số giải pháp và chính sách cho các doanh nghiệp. [By LASSO variable selection method and machine learning to predict financial risk, the paper aims to discover factors that have a major impact on financial risk in manufacturing enterprises listed on the Vietnamese stock exchange. Research results indicates that the LASSO model identifies 5 financial indicators affecting financial risks which risky businesses faced during 5 years (2017-2021), they are Short-term solvency ratio (Short-term assets/Short-term liabilities); Total asset turnover (Net revenue/Total assets); ROA (Profit after tax/Total assets); Long-term debt to total asset ratio; Short-term debt to total debt ratio. Artificial Neural Network (ANN) shows the highest efficiency in predicting financial risk. From those finding, the paper proposes some solutions and policies for businesses.]. (shrink)

Marie Oldfield, Pro Bono Economics & Refugee Council. Over half the total applications for asylum the UK receives each year are initially rejected, yet nearly a third of these initial rejections are subsequently overturned on appeal. This process that fails to get decisions right first time imposes significant costs, not just on the applicants themselves, but also more widely on UK taxpayers. Asylum seekers are not entitled to welfare benefits nor employment except in some limited cases, and are often placed (...) in unsuitable conditions with lack of appropriate support to prepare their case for asylum. These unfortunate circumstances mean that they are unable to gather and present all the required evidence first time, even when the case for asylum is legitimate. As a result, the application is rejected and thus begins a cycle of appeals that might eventually lead to a successful outcome for the asylum seeker but will, in the process, burden the taxpayer with unnecessary administrative cost and cause the asylum seeker needless distress and prevent them from accessing suitable economic opportunities. • Our study estimates that there are approximately 4,000 initial rejections that are successfully appealed each year and, with each appeal incurring direct administrative costs of around £1,000, the price tag of incorrect initial decisions adds up to a hefty £4 million per year in unnecessary administrative costs alone. • There are other costs, too, that negatively impact asylum seekers and taxpayers, albeit in a more indirect manner. The longer the appeals process is dragged out, the more delay there is to successful asylum seekers entering the labour market which means lost economic activity and forgone tax revenue for the Exchequer. Long periods of unemployment also result in skills attrition and lower the probability of the asylum seeker successfully entering the labour market in the future. • A lengthy appeals process heightens stress and worsens mental health in asylum seekers, a group arguably already more vulnerable on this front. Unnecessary human suffering aside, there is also a monetary cost borne by the taxpayer should NHS mental health services become involved. Thus, there is a pressing and viable case for providing asylum seekers a stable environment in which to complete their applications for asylum. This would increase the likelihood of reaching correct decisions in the first instance, avoid unnecessary administrative costs of an arduous appeals process, enable successful asylum seekers to access the labour market and contribute to the Exchequer, and avoid placing extra demands on already strained NHS mental health services. (shrink)

Economic diversification has been the glamour of successive administrations in Nigeria, especially amidst the dwindling oil-revenue in recent years, which has resulted from the fluctuations in world crude oil prices. This study aims at investigating the impact of diversifying the economy on the economic growth in Nigeria. Secondary data on GDP growth rate as a proxy for economic growth, non-oil GDP as a proxy for GDP diversification, non-oil export as a proxy for export diversification, investment and exchange rate, between (...) 1981 and 2016, were adopted in the study. An econometric approach of Ordinary Least Squares (OLS) was adopted to empirically analyze the collected data and the result revealed that non-oil gross domestic product impacted positively and significantly on economic growth while exchange rate had an inverse but significant nexus on economic growth in Nigeria, within the period covered in the study. However, non-oil export and investment impacted positively but insignificantly on economic growth in Nigeria. The study recommends the encouragement of increased productivity in the real sector as well as the adoption of stable and favourable exchange rate policies by the government in order to accelerate economic growth in Nigeria. (shrink)

This thesis under the title “Public Health Policy in Resource Allocation: the Role of Ubuntu Ethics in Redressing Resource Disparity between Public and Private Healthcare in South Africa” explores health care disparities pertaining to resource allocation between public and private sector. It is of relevance and importance in South Africa where 54% of the population live on less than US$3 per day. Although the government has instituted certain changes aimed at transforming the public health care system, the resource allocation gap (...) between the two persists and remains wide. The research gives special attention to the role that Ubuntu ethics can play in redressing the resource allocation disparities between public and private health care sectors in South Africa, pointing out the existing gap in financing, as well as human resource between public and private health care sectors, which leads to poor health outcomes in public sector. Therefore, the problem is the prevalent inequality of resource allocation between private and public health care sectors. The analysis of policy gaps, as well as evaluating the cause of disparities in the health system is the goal of this research. The study endeavours to redress the disparities within the context of Ubuntu ethical principles and proposes a change in public policy so as to enhance healthcare for the benefit of the people. The study is philosophical and ethical, so the methodology used is discursive in nature, majorly focusing on critically reviewing existing literature, that is, the philosophical resources on Ubuntu ethics and justice theories as well as a range of government resources inclusive of public health policy documents. Social determinants of health and their impact in a South African context are discussed with the implication that health is not merely freedom from disease and or incapacity, but rather being well mentally, physically and socially. The attainment of a healthy status goes beyond ability to access healthcare services, and incorporates social determinants including but not limited to conditions in which people have been born into, stay, establish career and grow old in. It also includes the arrangements put in place to deal with illness and determine health. Issues of revenue, literacy, communal safety networks, vocation and conditions under-which vocation is undertaken, lack of work and vocation insecurity, early stages of human development, gender, cultural group, dietary insecurity, housing communal exclusion and disability all come into the picture as factors that determine health. But there is also discussion of the socio-economic status as contributors to health inequity wherein alcohol abuse, sugar intake, and smoking are identified as behavioural factors that complicate public health. One outstanding feature of this research is that it establishes a link between Ubuntu and public health policy. The researcher establishes that Ubuntu ethics is appropriate for not only discussing public morality, but also for formulating public policy that is morally tenable for South Africa, especially for the public health sector. This thesis calls for an application of Ubuntu in a proper context in order to enhance societal well-being for the benefit of many, if not all. The research proposes the fundamental principle of Ubuntu ethics in which the good of the community is as important as the good of every member of the community. Since Ubuntu ethics does not merely seek to fulfil what benefits the majority, as would be the case in a utilitarian society, the researcher advocates for the building of consensus on the common good, which should be understood to imply not just what is good for everyone in the community, but also what is good for the continued well-being of the community as a single unit. In this regard, the research finds it important that deliberate effort be made to integrate Ubuntu ethics into policies, citing the example of the National Health Insurance (NHI). The good health of all the members of a community is an assurance of the well-being and continuity of the whole national community. The research concludes that public health policy should integrate Ubuntu ethical values such as community, sharing, care, solidarity, identity, harmony, respect, and dignity into policy documents and legislation. (shrink)

Despite the changes in human behaviour and interactions occasioned by the COVID-19 pandemic, many institutions are yet to adapt to the new normal fully. While some educational institutions switched entirely to e-learning to promote teaching and learning, others could not offer education due to physical and social restrictions. Previous studies in Africa have identified reasons for the poor ICT adoption for educational purposes. However, the degree to which these factors affect ICT utilisation is barely analysed. Using a quantitative approach, this (...) study assessed ICT deployment for teaching in the COVID-19 era by focusing on their availability and challenges. A sample of 344 respondents from a population of 2,867 academic staff at two Nigerian public universities participated in the study. After receiving face validity from experts, a structured questionnaire was used for data collection. Cronbach alpha reliability indices of the questionnaire ranged from 0.72 to 0.94. Descriptive statistics (simple percentages, mean, and standard deviation) and inferential statistics (one-way ANOVA) were used for data analysis. Findings generally revealed a moderate extent in the availability of ICT resources in public universities. The cost of data, computer literacy, and electricity supply are challenges that significantly affected ICT deployment in the COVID-19 era. Based on this finding, it was concluded that personal and institutional challenges affect how ICT resources are deployed in public universities. It was recommended, among other things, that the management of each tertiary institution should apportion proceeds from internally generated revenue to procure ICT resources specific to the need of the school. The study provides the ground for further research into students’ use of ICT for educational purposes. (shrink)

One of the negative legacies of the apartheid era is a markedly skewed mining sector that favours the established companies, and almost completely neglects small-scale mining enterprises. Though a major source of revenue for South Africa(SA), the current state of the mining sector does not directly benefit the previously disadvantaged who dominate small-scale mining. The aim of this study is to explore the support structures and success factors relevant to small scale mining entrepreneurs in South Africa. To achieve this (...) end, the qualitative research approach was utilized to collect and analyze the data. The results affirmed the availability of a comprehensive support structure for aspiring small-scale mining entrepreneurs. A number of factors not limited to having a marketing ethos, requisite business knowledge, possession of appropriate equipment, and the ability to mine effectively and efficiently were reported as being central to successful small-scale mining. Furthermore, it is acknowledged that having passion and the right work ethics worked in favour of successful small-scale entrepreneurs. (shrink)

The objective of theatre establishments as business concerns remains predominantly to cover costs and make profits. Of all the avenues generation, gate-takings remain readily available and have been used by theatres for centuries now. But due to fraudulent activities, theatre establishments can be short-changed. Consequently, revenues can be lost and the establishments unable to meet their obligations; taxes, honoraria, rents, wages etc. it is therefore imperative to adopt measures that would strengthen gate-takings as revenue machinery, devoid of fraudulent practices. (...) This work examines theatre as a business and prescribes measures that can be adopted to safe-guard gate-takings, as part of internal financial control in theatre establishments. (shrink)

Au regard du vieux débat sur la « fuite des cerveaux », le devoir de promouvoir le développement des pays pauvres semblait incompatible avec le droit humain à l’émigration. A l’encontre de cette idée, Jagdish Bhagwati a proposé dans les années 70 une mesure qui permettait au personnel qualifié de quitter les pays pauvres, tout en taxant leur revenu au bénéfice de leurs pays d’origine. Cet article discute (et rejette) trois justifications possibles de la taxe Bhagwati. Il conclut qu’une telle (...) mesure ne peut être défendue ni comme une compensation pour ce que le pays aurait gagné si les diplômés n’avaient pas émigré, ni comme une obligation de réciprocité basée sur l’investissement dans l’éducation, ni comme une mesure de diminution de l’inégalité entre les opportunités des migrants et de ceux qui restent au pays. Si la mobilité géographique va de pair avec la mobilité sociale, taxer les migrants revient à taxer la mobilité sociale, plutôt que les hauts revenus eux-mêmes. (shrink)

The hotel sector of the travel industry is the leader according to the indicator of economic growth, which is observed in both developed and developing countries. Even under the economic instability and global natural disasters, the industry has seen growth in recent years. The franchising model for expanding activities is central to all successful hotel chains. The article deals with the franchising model for the travel business expansion and the economic performance of hotel chains such as Marriott International, Wyndham Hotels, (...) and Hilton. They hold a prominent place in the global hotel business, have a steady tendency to expand their business, hold high positions in the ranking of the best franchises in the world and have been recognized by experts. The main risks for the franchisor and franchisee are determined when making a decision on the expansion of the international travel business, which must be taken into account when developing new markets for hotel chains. The main advantages of the franchising model of expansion, which promote understanding between the parties of the franchise agreement, dynamicize hotel chains expansion and allow for reducing their expenses and increasing incomes. It was found that the growth of net profit and total income in the indicated hotel chains was due to the increase in the number of rooms in franchising and the positive dynamics of franchise income. A more dynamic pace occurred after the crisis growth in revenues from the franchisee compared with the managerial model. A closer relationship between revenues and key financial indicators has been proved when using a franchising model. (shrink)

Attacks on migrant and refugee entrepreneurs and their properties by South African rivals and ordinary citizens have become a common phenomenon throughout the country, including the city of Cape Town. Business robberies often result in deaths or serious injuries. The Somali Community Board has noted that over 400 Somali refugees, many of them informal traders, were murdered in South Africa between early 2002 and mid-2010. The police are frequently accused by migrants of fomenting or turning a blind eye to xenophobic (...) attacks on their businesses. Meanwhile, the government refuses to acknowledge the existence of xenophobia or the xenophobic rhetoric in many of these attacks, claiming instead that they are simply the actions of criminal elements. Photographs published in the media of the looting of migrant stores do not tend to feature hardened criminals, but ordinary citizens including children in school uniform. -/- Migrant businesses are portrayed by officials, citizens and the media as having a negative impact on the South African economy and undermining the livelihoods of South Africans. The prevalence of such perceptions helps to explain growing xenophobic sentiment against migrants and refugees. Contrary to these popular perceptions, an emerging literature on migrant entrepreneurship is beginning to demonstrate the positive economic contributions of migrants and refugees to the country. This report examines the nature of informal migrant and refugee entrepreneurship in Cape Town and whether or not the negative stereotypes have any validity. It also seeks to examine what economic contributions migrants and refugees make to the local economy. -/- The report is based on the research conducted by the Growing Informal Cities project, a partnership between SAMP/IMRC, the African Centre for Cities at the University of Cape Town, the Gauteng City-Region Observatory (GCRO) and Eduardo Mondlane University in Maputo. A questionnaire was administered to a sample of 518 migrant owners of microenterprises, which had to meet three basic criteria for inclusion: (a) owned by a non-South African; (b) in operation for at least two years; and (c) unregistered with the South African Revenue Services (SARS). Although migrant entrepreneurs are located in most areas of the city, certain areas have particular concentrations of migrant-owned businesses. "e questionnaires were administered in four such areas: Imizamo Yethu, Philippi, Bellville, and Cape Town CBD. Thirty in-depth interviews were also conducted with selected owners of informal micro-enterprises. Two focus group discussions were held in the Cape Town CBD and Philippi respectively. Fifteen key informant interviews were held with various stakeholders in Cape Town to understand the operation and constraints faced by migrants operating in the city’s informal economy. -/- The major findings of the personal profile of the migrant and refugee entrepreneurs were as follows: -/- • The entrepreneurs came from over 20 different countries of which Zimbabwe, Somalia, the Democratic Republic of the Congo (DRC), Nigeria, Malawi, Ethiopia and Cameroon were the most prominent. Just over a third were from other countries in the SADC. The prominence of Zimbabwean entrepreneurs in the Cape Town informal economy is not surprising, given the events in that country over the past decade and a half and resultant mass migration to South Africa. A total of 57% of the entrepreneurs were from other African countries, especially the DRC, Somalia, Nigeria and Ethiopia. "e majority of migrants from these countries (except Nigeria) came to South Africa as refugees. -/- • A third of the entrepreneurs had refugee permits. Of these, nearly 60% came from only three countries: the DRC, Ethiopia and Somalia. A further 31% held asylum-seeker permits. Of these, 32% were Zimbabwean while another 30% came from DRC, Ethiopia and Somalia. Nearly 12% had permanent residence permits while 8% were holders of work permits. Only 7% of the respondents indicated that they did not have official documentation to stay in South Africa. Thus, the majority of migrant entrepreneurs have forced migrants who are entitled to human rights protection under international and South African refugee law. • Very few of the entrepreneurs entered South Africa before 1994. Only 8% arrived in the immediate post-apartheid years. While another 20% came in the period 2000to 2004, the vast majority (70%) came during the last decade. As many as 44% arrived between 2005 and 2009 and a further 27% thereafter. Migration from Zimbabwe, in particular, escalated between 2005 and 2009 as the country plunged deeper into crisis. • Despite the perception that unemployment at home is a driver of migration to South Africa, only 14% of the entrepreneurs were unemployed immediately before leaving for South Africa. Another 19% were students. Twenty-six percent were working in the informal economy in their home countries. -/- .......INCOMPLETE..... (shrink)

Molti esperti concordano sul fatto che la pandemia di Covid-19 sia l'occasione giusta per iniziare a tassare l’anidride carbonica, ora che la domanda e quindi anche il prezzo dei combustibili fossili sono scesi. Tuttavia, la carbon tax continua ad essere vista con sospetto, soprattutto tra i progressisti, che temono che questa misura abbia effetti regressivi. Allo stesso tempo, i sostenitori di una carbon tax a entrate positive, che finanzi investimenti in progetti ecologici, rischiano di allarmare eccessivamente l’elettorato conservatore. In questo (...) articolo, sostengo dunque che una carbon tax neutra dal punto di vista delle entrate e che miri a ridurre il cuneo fiscale può combinare gli obiettivi redistributivi della sinistra europea, la lotta contro il cambiamento climatico e un’ampia accettabilità sociale. Tuttavia, il modo in cui la carbon tax viene proposta deve essere invertito: non più “mitigare il cambiamento climatico e così facendo raggiungere anche un secondo obiettivo sociale (in questo caso l'aumento del reddito salariale)”, ma “raggiungere un certo obiettivo sociale attraverso la tassazione dell’anidride carbonica”. (shrink)

Small and medium enterprises (SMEs) in Albania, similar to other markets, operate in complex, fast-paced and unpredictable environments due to their size and nature. In our contemporary knowledge-based economy, business is constantly changing, and SMEs are thus continually faced with the challenge to find new and innovative ways to improve and adapt to the rapid transformations. As a result, there is a growing interest and necessity for SMEs to explore and adapt new and innovative mechanisms for better decision making, which (...) will then lead to improved performance and competitiveness. Digitalization of SMEs with the use of Business Intelligence (BI) and Knowledge Management (KM) systems is one such innovative instrument open to SMEs for a better performance and increased competitiveness. The research for this doctoral thesis is then set precisely in this configuration whereby: on one hand the current level of adoption and use of advanced ICTs and technological innovation within SMEs, or business digitalization as will be coined later, is relatively limited due to a variety of factors; and on the other hand ICTs themselves as technological systems or tools as well as part of business landscape, i.e. ICT as a sector, are a major driver of innovation, modernization and growth for the Albanian economy. This doctoral thesis addresses the gap in the current state of research regarding the development, adoption and use of advanced ICTs systems, i.e. business digitalization, within SMEs. In addition, the research for the doctoral thesis expands the challenge to the impact of business digitalization on performance of SMEs in Albania. Clearly, SMEs have been selected as the central ground of research not only to contribute towards filling a research gap in management and ICTs studies in Albania, but also because of the central role that SMEs play in Albanian economy and their future potential in the digital world. The results show that business digitalization impacts positively the overall performance of SMEs in Albania. Size, age and location of the SME dominate performance and are related to the business digitalisation more than strategy. Also, the entrepreneurial characteristics of the owner – manager also impact the digitalization. Having a clear business plan was also found to be important when it comes to using BI. SMEs in Albania are a vital part of the national economy and the research shows that there is growing interest in ICTs, digitalisation, BI and KM, but innovation is still at relatively low levels due to financial and human resources, which are limited. However, the research highlights that SMEs are very flexible and easy to adopt to change and when this is combined with a visionary owner- manager they tend to move towards business digitalisation. Another finding of this study is that digitalisation have lead SMEs to reconsider and re-conceptualise their business models attempting to move towards innovations that impact performance. Also, the concept of business model innovations is also gaining ground in SMEs in Albania. Findings show that the use of BI and other digitalisation processes is mainly driven by strategic and innovation related motives that are internal to the company and the owner-manager. The use of BI as a result of external technological factors also plays a role. Analysis of the findings show that the use of BI and digitalisation have a positive impact on business performance. The findings of this research paper have practical implications for the SMEs sector in Albania not only in providing an assessment of the current use of BI, but also in exploring the benefits and potential usage of BI as a necessary activity for deriving improved performance. Findings of this research can be used by owners-managers to better understand how firms can engage with digitalisation and BI and how their adoption and implementation affect business performance. Another implication for business sector is that digitally mature companies have better performance and thus derive more revenue and become more competitive. Finally, the research shows that digitization has a variety of dimensions and can be understood differently by different SMEs, owner-managers and staff, but it is a major contributor to business performance. Future research is needed to explore further the role of digitalisation processes in SMEs in Albania particularly related to enabling and hindering factors. In addition, further research is needed regarding the business model innovations, particularly in terms of human and organizational factors. This study is one of the first research contributions in the case of Albania to analyse the impact of digitalization, specifically the impact of BI on SMEs in Albania. (shrink)

biography as a revenge to some ideal ideals.