Journal articles on the topic 'Imposte indirette'
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1
Capron, Henri. "The Political Economy of the Fiscal Pressure in Belgium." Journal of Public Finance and Public Choice 7, no. 1 (April 1, 1989): 89–98. http://dx.doi.org/10.1332/251569298x15668907344712.
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Abstract Questo scritto sottopone a verifica, mediante un modello econometrico, l’ipotesi che le preferenze ideologiche dei partiti al governo influiscano sulle scelte fiscali in modo tale che i governi «di sinistra» favoriscano l’aumento della spesa pubblica, senza preoccuparsi particolarmente dei deficits e preferendo le imposte dirette a quelle indirette, mentre i governi « di destra » sarebbero meno inclini a favorire l’espansione della spesa pubblica e preferirebbero comunque di mantenere il bilancio in pareggio, con una maggiore incidenza dell’imposizione indiretta.L’analisi svolta, con riferimento al caso del Belgio, per gli anni dal 1960 al 1983, non conferma l’ipotesi che i governi conservatori contribuiscano maggiormente dei governi di sinistra all’incremento dell’imposizione complessiva. Le preferenze ideologiche emergono, tuttavia, a livello di preferenze tra imposte dirette ed indirette.
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Benzi, Cecilia. "Mandato senza rappresentanza e trasferimento al mandante (Risposta a interpello 27 giugno 2022, n. 347)." Trusts, no. 6 (December 1, 2022): 1070–73. http://dx.doi.org/10.35948/1590-5586/2022.217.
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Massima Il trasferimento, senza corrispettivo, nella sfera giuridica del mandante dell’immobile acquistato dal mandatario in forza di mandato senza rappresentanza è da assoggettare alla ordinaria disciplina dell’imposta sulle successioni e donazioni nonché alle imposte ipotecaria e catastale in misura proporzionale. Tale ultimo atto, che produce l’effetto di trasferire l’immobile a titolo gratuito a favore del mandante, assume rilievo ai fini delle imposte indirette essendo produttivo di effetti reali, a nulla rilevando che il trasferimento sia effettuato nell’ambito di un rapporto contrattuale.
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van Meerhaeghe, Marcel. "Taxation and the European Community." Journal of Public Finance and Public Choice 7, no. 1 (April 1, 1989): 17–28. http://dx.doi.org/10.1332/251569298x15668907344659.
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Abstract Dopo numerosi studi preliminari, nel 1967 sono state approvate le prime due direttive comunitarie concernenti l’armonizzazione delle imposte indirette, che hanno introdotto i principi generali per l’imposizione sul valore aggiunto.L’armonizzazione dei diversi sistemi nazionali sarebbe dovuta coincidere con l’unione economica e monetaria.Il conseguimento di un’unica base tributaria era anche importante in considerazione del fatto che la principale fonte di finanziamento della Comunità doveva essere costituita dall’1% del gettito IVA, ma i progressi fatti in questa direzione non sono ancora molto soddisfacenti.Le proposte più recenti stabiliscono un limite minimo ai tassi, senza introdurre limiti di ordine superiore. Una critica è stata quella di eccessive distorsioni della concorrenza dovute a notevoli differenze nelle aliquote.Per quanto riguarda l’imposizione diretta, il Trattato si limita a prevedere l’abolizione della doppia imposizione all’interno della Comunità. La Commissione ha, tuttavia, ritenuto opportuno tendere all’armonizzazione delle imposte dirette, ma le sue numerose proposte in tema d’imposizione societaria non sono peraltro state adottate.Non sembra, tuttavia, che quello dell’armonizzazione tributaria possa essere considerato un problema prioritario rispetto agli altri che la Comunità deve affrontare. Lo stesso Trattato di Roma ritiene che l’armonizzazione sia necessaria soltanto per le imposte indirette, nei limiti in cui essa sia necessaria per assicurare il funzionamento del mercato interno.Piuttosto che l’armonizzazione, dovrebbe essere la concorrenza l’elemento unificatore del mercato europeo.
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Boletto, Giulia. "Disciplina ai fini delle imposte indirette: trust 'Dopo di noi' (pagg. 46-49 della Circolare)." N° 1 (gennaio-febbraio), no. 1 (February 2, 2023): 206–11. http://dx.doi.org/10.35948/1590-5586/2023.256.
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Latrofa, Nunzio Dario. "Le imposte indirette e gli atti che interessano trust con elementi di transnazionalità (pagg. 40-41 della Circolare)." N° 1 (gennaio-febbraio), no. 1 (February 2, 2023): 174–91. http://dx.doi.org/10.35948/1590-5586/2023.253.
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Pischetola, Adriano. "La responsabilità tributaria solidale del Notaio." Trusts, no. 3 (June 1, 2022): 506–22. http://dx.doi.org/10.35948/1590-5586/2022.123.
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Tesi La Suprema Corte di cassazione nelle due sentenze n. 36599 e n. 36598 del 2021 consente di affrontare la questione dei limiti posti alla responsabilità tributaria solidale del notaio, con riferimento alla netta distinzione che intercorre ai sensi dell’art. 42 del TUR tra l’imposta principale, da un lato, e le imposte complementare e suppletiva dall’altro, sia pure a fronte della vigente procedura di registrazione telematica degli atti. Gli arresti giurisprudenziali appaiono di particolare rilevanza, peraltro, proprio con riferimento alle fattispecie da cui sono state originate (due atti istitutivi di altrettanti trust autodichiarati), in quanto inducono ad elaborare parallelamente riflessioni circa la corretta applicazione delle imposte indirette in un particolare ambito operativo e negoziale, interessato, come è noto, da un graduale processo evolutivo intrapreso dalla medesima giurisprudenza di legittimità e, sia pure solo di recente, dall’Amministrazione finanziaria. The author’s view The Supreme Court of cassation in the two judgments n. 36599 and n. 36598 of 2021 allows to face the question of the limits placed on the joint tax liability of the notary, with reference to the clear distinction that exists pursuant to art. 42 of Presidential Decree no. 131/86 between the main tax, on the one hand, and the complementary and supplementary taxes on the other, albeit in the face of the current procedure for electronic registration of documents. The jurisprudential arrests appear to be of particular relevance, however, precisely with reference to the cases from which they originated (two deeds of incorporation of as many self-declared trust), as they induce to elaborate at the same time reflections on the correct application of indirect taxes in a particular operational context and negotiation, affected, as is known, by a gradual evolutionary process undertaken by the same Jurisprudence of legitimacy and, albeit only recently, by the financial Administration.
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Silvestri, Alessandro. "Pagari certa quantitati secundu la taxa." Studia Historica. Historia Medieval 40, no. 2 (December 21, 2022): 83–116. http://dx.doi.org/10.14201/shhme202240283116.
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Nel corso della lunga campagna militare che Alfonso il Magnanimo condusse per la conquista di Napoli e del Mezzogiorno (1421-23 e 1435-42), la Sicilia svolse un ruolo fondamentale per il finanziamento della guerra, soprattutto grazie alle risorse provenienti dal regio demanio, ovvero quelle frutto delle imposte indirette e del commercio granario. Per vie delle crescenti e urgenti esigenze economiche della Corona, nell’ultima fase del conflitto Alfonso il Magnanimo ricorse in maniera più intensa alla tassazione diretta, promovendo nel contempo diverse altre strategie fiscali alternative. Tale processo, come si discute in questo articolo, emerse con particolare forza nel 1441-42, quando il sovrano elaborò un inedito programma fiscale per fare fronte al pagamento della condotta di Niccolò Piccinino e di diverse lettere di cambio. Da una parte, si richiese alle città demaniali e baronali dell’isola il pagamento di una esosa composizione per i loro supposti crimini di usura, estendendo poi tale richiesta economica a tutti i sudditi del regno nella forma di una subventio generalis; dall’altra parte, si provvide all’imposizione di un prestito forzoso ad alcuni membri delle élite politiche, urbane e religiose dell’isola.
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Bbaale, Edward, Ibrahim Mike Okumu, and Suzan Namirembe Kavuma. "Imported inputs and exporting in the Africa’s manufacturing sector." World Journal of Entrepreneurship, Management and Sustainable Development 15, no. 1 (February 21, 2019): 19–30. http://dx.doi.org/10.1108/wjemsd-04-2018-0043.
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PurposeThe purpose of this paper is to estimate both direct and indirect channels through which imported inputs spur exporting in the African manufacturing sector.Design/methodology/approachThe authors estimated models for all exporters, direct exporters and indirect exporters using a probit model. The authors circumvented the endogeneity of imported inputs and productivity in the export status models by using their lagged values. The authors employed the World Bank Enterprise Survey data for a set of 26 African countries.FindingsFrom the direct channel, the authors find that importers of inputs in the previous period increase the probability of exporting in the current period pointing to the possibility of sunk cost complementarities. Indirectly, high lagged firm productivity spurs exporting in the current period. Being a direct importer of inputs in the previous period increases the probability of exporting directly but has no effect on indirect exporters. Both channels are complimentary because their interaction term is positive and significant.Practical implicationsThe importation of inputs seems a precondition for exporting and that any policy obscuring imports may indirectly inhibit exportation. Government policy should make importation inputs easier in order to stimulate exporting activities.Originality/valueThe paper’s contribution to empirical literature is that much of the empirical studies have overly concentrated on developed countries and hence leaving a huge knowledge gap for African countries. The only papers focusing on Africa are by Parra and Martínez-Zarzoso (2015), who focused on the Egyptian manufacturing sector, and Edwardset al. (2017), who used firm-level data from South Africa. The authors extend this literature by undertaking firm-level analysis in a cross-country setting among manufacturing firms in Africa.
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Betlem, Gerrit. "The principle of indirect effect of Community law." European Review of Private Law 3, Issue 1 (March 1, 1995): 1–19. http://dx.doi.org/10.54648/erpl1995001.
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Abstract. Whenever there is a conflict between a provision of national law and a rule of a Community directive in a dispute between two private parties, the question arises which law must prevail. Generally speaking, EC directives can have an impact on domestic law under either the doctrine of direct effect or the duty imposed on national courts to construe their domestic law in conformity with the directive. Under current EC case law, it is not possible for one individual to rely on a directly effective provision of a directive as against another private party: there is no horizontal direct effect. However, directives may nevertheless have a decisive impact on the outcome of the dispute through this canon of interpretation: indirect effect. This article reviews ten years of judicial development of the principle of indirect effect. In particular it examines the relationship between direct and indirect effect, the relevance or not of expiry of the period for transposition of the directive into domestic law and the discretion of the national courts to construe their own laws under the requirements of Community law. Schlüsselwörter: - Europtiisches Gemeinschaftsrecht –Einwirkung von Gemeinschaftscrecht auf Privatrecht – horizontaler direkter Effekt – Verpflichtung, wirkung nationales Recht in Übereinstimmung mit dem Gemeinschaftsrecht auszulegen Zusammenfassung. Wo immer in einem Rechtsstreit zwischen zwei Parteien ein Konflikt zwischen einer nationalen Vorschrift und der Regelung einer Gemeinschaftsrichtlinie auftritt, stellt sich die Frage, welches Recht vorrangig ist. Allgemeiner ausgedrückt, Richtlinien der europäischen Gemeinschaft können sich auf nationales Recht entweder aufgrund eines direkten Effektes oder im Rahmen der den nationalen Gerichten auferlegten Verpflichtung auswirken, ihr eigenes Recht in Übereinstimmung mit der Richtlinie auszulegen. Nach gegenwärtigem Gemeinschaftsfallrecht ist es für eine Individualperson nicht möglich, sich auf eine direkte Rechtswirkung einer Richtlinie wie gegenüber einer anderen Privatpartei zu verlassen: es gibt keine horizontale direkte Auswirkung. Gleichwohl haben Direktiven durch eine andere Auslegungsmethode nichtsdestoweniger eine entscheidende Bedeutung in Bezug auf das Ergebnis des Streits: Indirekte Auswirkung. Dieser Beitrag betrachtet zehn Jahre juristische Entwicklung des Prinzips der indirekten Auswirkung. Insbesondere werden die Beziehungen zwischen direkter und indirekter Auswirkung, die Relevanz (oder Nicht-Relevanz) des Ablaufs des Zeitraums der Umsetzung der Richtlinie in natinales Recht und die Diskretion natinaler Gerichte untersucht, ihr eigenes Recht unter Berücksichtigung der Forderungen des Gemeinschaftsrechts auszulegen.
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HAKOBYAN, SHUSHANIK. "Do Anti-dumping Duties Still Matter? The Curious Case of Aluminum Foil." World Trade Review 17, no. 4 (December 28, 2017): 557–74. http://dx.doi.org/10.1017/s1474745617000465.
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AbstractIn 2009, the EU imposed anti-dumping duties on aluminum foil imported from Armenia, Brazil, and China for five years. The final determination resulted in the imposition of definitive anti-dumping duties of 13.4% (Armenia), 17.6% (Brazil), and 6.4–30% (China). This paper quantifies the direct and indirect effects of the EU anti-dumping duty on EU and US imports from targeted and unaffected countries using detailed data for the years 2006 through 2012, and controlling for exports of all products within the aluminum sheet, plate, and foil manufacturing industry from all countries. The findings point to the trade destruction, trade depression, trade diversion, and trade deflection effects typically found in the existing literature. However, the uniqueness of this case lies in the fact that the Armenian exporter is a subsidiary of a Russian firm. And as Armenia's exports to the EU declined, they expanded rapidly to the US. At the same time, the US imports from Russia, a country not directly touched by the anti-dumping ruling, declined dramatically, and were diverted to the EU. This points to the potential ineffectiveness of anti-dumping duties in the presence of multinational corporations with production facilities located across countries differentially impacted by anti-dumping duties.
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Montanari, Francesco. "Liberalità indirette ed imposta sulle «gratuità»: casi di esclusione ed oneri dichiarativi alla luce della (ondivaga) giurisprudenza di legittimità (Cass. 12 aprile 2022, n. 11831)." settembre-ottobre, no. 5 (October 6, 2022): 951–55. http://dx.doi.org/10.35948/1590-5586/2022.196.
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Tesi La «non imponibilità» delle donazioni indirette collegate ad atti già assoggettati ad Iva o ad imposta di registro prevista dall’art. 1, comma 4-bis, D.Lgs. 31 ottobre 1990, n. 346 non è riconducibile tra le agevolazioni fiscali ma tra le esclusioni in senso stretto: conseguentemente, la fruizione di tale regime non necessita l’esplicito esercizio dell’opzione da parte del contribuente. The author’s view The exemption for taxation of indirect gifts linked to deeds already subject to VAT or to registration tax provided by Article 1, paragraph 4 bis, of Legislative Decree No. 346 of 31 October 1990, is not one of the tax benefits, but rather one of the exclusions in the strict sense of the term: consequently, the enjoyment of such regime does not require the explicit exercise of the option by the taxpayer.
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R, Nagarajan. "Gst – a major taxation reform in india." Journal of Management and Science 7, no. 2 (June 30, 2017): 294–96. http://dx.doi.org/10.26524/jms.2017.41.
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Tax is an important source of revenue for a Government. A Government can take careof the welfare of its people by using the money collected through taxes. A tax is a mandatoryfinancial charge or some other type of levy imposed upon a tax payer by a Government or thein order to fund various public expenditures.Taxes consist of direct or indirect taxes. Most countries have a tax system in place to payfor public/common/agreed national needs and government functions: some levy a flatpercentage rate of taxation on personal annual income, some on a scale based on annualincome amounts, and some countries impose almost no taxation at all, or a very low tax ratefor a certain area of taxation.
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Tchoffo, Rodrigue Nobosse, and Ibrahim Ngouhouo. "Cameroon’s Bilateral Economic Partnership Agreement: A Microsimulation Approach." Applied Economics and Finance 7, no. 2 (February 21, 2020): 67. http://dx.doi.org/10.11114/aef.v7i2.4730.
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This article studies the impact of the bilateral economic partnership agreement between Cameroon and the European Union on microeconomic indicators including poverty and inequality. The analyses are based on a dynamic microsimulation model on which the scenario of the complete cancellation of customs tariffs on imports of the EU origin products is applied. This is based on a social accounting matrix that we have implemented for 2016 and the ECAM 4 household data survey collected in 2014. The results show that: The Cameroon’s EPA on the macroeconomic aspect leads to an increase of imports against a decrease of exports and production; the increasing of imports is going through a decreasing of market price for domestic market against an increase of imported price. This leads to an elevation of the exchange rate and then discourages the imports of agricultural products; contrary, there is a decreasing of industrial price for imported products on domestic market. This break the local industries efforts since their indirect taxes are increasing. There are also GDP loses of about 0.14% per year. On the microeconomic aspect, it undermines and even exacerbates poverty reduction efforts through indicators of incidence, depth and severity of poverty. This impact increases from 2016 to 2040, period of our simulations, and is more pronounced in rural than in urban areas. For inequality, our results show that the agreement leads to an increase in inequalities ranging from 0.43 to 0.46 during the period 2016-2023. However, the impact is vanished between the period 2033-2040.
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Békés, Gábor, and Péter Harasztosi. "Machine imports, technology adoption, and local spillovers." Review of World Economics 156, no. 2 (September 21, 2019): 343–75. http://dx.doi.org/10.1007/s10290-019-00365-y.
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Abstract In developing economies import can be the primary source of adopting new technologies and modern production equipment. Using a uniquely compiled Hungarian firm-level dataset, we investigated whether firms’ decision to import a specific machine is influenced by the local accumulation of experience in that same imported machine. Our results suggested that an additional local importer in the firm’s vicinity increases the probability of importing that particular machine considerably. Distance plays a key mediating role as firms, especially in small cities, learned mostly from neighboring peers. We also found that even within a type of imported machine, the source country of the product matters a great deal. Finally, the extent of spillover effects was found to vary a great deal both with respect to the importing firm as well as the composition of peers. Larger, foreign owned and internationalized firms are the ones that benefit from having importing firms in their vicinity, while small and domestically owned firms could actually be adversely affected by peer effects. Our results could be indicative for policy-makers interested in indirect impact of technology upgrade subsidy programs. We found that such indirect effects do exist. However, they are centered on large to large firm interactions. As smaller sized firms producing for the domestic market do not benefit much from import spillovers, policies aimed at helping such firms may not rely on these indirect effects.
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Denizot, Camille. "Impolite orders in Ancient Greek?" Journal of Historical Pragmatics 13, no. 1 (February 10, 2012): 110–28. http://dx.doi.org/10.1075/jhp.13.1.05den.
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In Ancient Greek, an impolite order can be uttered by means of a negative interrogative in the future tense (οὐκ ἐρεῖς; ‘Won’t you talk?’). The aim of this paper is to understand to what extent this type of utterance is impolite, and to explain how such a conventional and indirect order can frequently take on an impolite meaning. For this purpose, data are taken from classical drama (Aristophanes’ and Euripides’ plays). Drawing on criteria put forward by recent work on impoliteness, this study provides an accurate description of uses in discourse, in order to establish that this conventional order is never used with a polite intention, but regularly as an impolite order. Impoliteness can be explained by the locutionary form which gives an orientation to the interpretation of the utterance: an indirect and conventional expression cannot be polite if the locutionary meaning is opposed to it.
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Suryani Mohd Jamel, Nur Erma, Nadiah Abd Hamid, and Siti Noor Hayati Mohd Zawawi. "The Impact of Indirect Tax Policy Changes on Malaysian Household Consumption Expenditures." 14th GCBSS Proceeding 2022 14, no. 2 (December 28, 2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.2(6).
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Since the Goods and Services Tax (GST) was highly politicized as a tax that oppresses lower-income groups, its abolishment became the new government's (Pakatan Harapan) promise in the election manifesto and, as a result, Malaysia is the only country that reverts from the Goods and Services Tax (GST) to the Sales and Services Tax (SST) (Wong & Kee, 2018). On the contrary, the Barisan Nasional camp defended the position of GST, claiming that Pakatan Harapan's SST is the actual burden to the citizens, as asserted by former prime minister Datuk Seri Najib Razak (The Edge Malaysia Weekly, 2019). Notwithstanding these assertions, it is evident that both SST and GST are claimed to be regressive since they may impose a heavier burden on lower-income groups than higher-income groups (Narayanan, 2014), thus affecting the household consumption expenditures of these groups (Jamel et al., 2021). While managing the public acceptance of tax changes is rather complex, especially if the changes are deemed unfavorable with the possibility of undermining spending patterns following their implications on product rates, the public is also likely to resent the government's tax increment due to the burden imposed on them. Keywords: Indirect tax policy, tax burden, spending patterns, household consumption expenditures
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Tassani, Thomas. "Imposte sui trasferimenti: il trust quale attribuzione gratuita indiretta 'a formazione progressiva' (pagg. 26-34 della Circolare)." N° 1 (gennaio-febbraio), no. 1 (February 2, 2023): 135–43. http://dx.doi.org/10.35948/1590-5586/2023.248.
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Mollica, Rogerio, and Leonardo De Carvalho Peixoto. "“CROWDFUNDING” DIRETO E INDIRETO E A APLICAÇÃO DO IMPOSTO SOBRE DOAÇÕES – ITCMD." Economic Analysis of Law Review 12, no. 2 (September 13, 2021): 60. http://dx.doi.org/10.31501/ealr.v12i2.10948.
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Langkilde, Tracy, and Nicole A. Freidenfelds. "Consequences of envenomation: red imported fire ants have delayed effects on survival but not growth of native fence lizards." Wildlife Research 37, no. 7 (2010): 566. http://dx.doi.org/10.1071/wr10098.
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Context Aggressive encounters, including those with venomous species, impose selective pressure on native species. Immediate lethal outcomes of these encounters have been the primary focus of research in this field. However, not all aggressive interactions result in immediate mortality, and indirect consequences of aggressive interactions may be an equally important but under-considered selective force. The red imported fire ant is a globally important venomous invader that imposes novel selective pressure on native communities. Aims We examined indirect effects of fire ant envenomation on native fence lizard growth rates and subsequent survival. Methods Fence lizards are subject to fire ant envenomation in the field when they eat fire ants (they are stung inside the mouth) and through fire ant attack (they are stung on the body). We quantified body sizes of adult lizards from fire ant-invaded and uninvaded sites. We then experimentally exposed hatchling fence lizards to the two modes of fire ant envenomation, and quantified their growth and survival over 1 year. Key results Lizards from fire ant-invaded sites were smaller than those from an uninvaded site, even at similar latitudes. However, in contrast to studies on other native taxa, we found no effect of fire ant venom on growth rates of lizards from naïve or fire ant-invaded populations. Lizards exposed to fire ant venom, through both eating and attack, experienced higher rates of delayed mortality, with 34% of lizards dying 1–11 weeks post-envenomation compared with 12% of lizards in the control treatment. These patterns were true for fire ant naïve populations as well as those exposed to fire ants for ~35 generations. Conclusions These results suggest that the smaller body sizes observed in fence lizards from fire ant-invaded sites are not a consequence of exposure to fire ant venom. However, fence lizards from both sites suffer delayed survival costs of fire ant envenomation. Implications The present study highlights the importance of considering indirect fitness consequences of aggressive encounters if we are to fully understand the ecological and evolutionary consequences of these interactions, and adequately manage and predict the impacts of invasive species.
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Schoueri, Luís Eduardo. "A restituição de impostos indiretos no sistema jurídico-tributário brasileiro." Revista de Administração de Empresas 27, no. 1 (March 1987): 39–48. http://dx.doi.org/10.1590/s0034-75901987000100005.
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Borges Filho, Afonso. "Sugestões para uma reforma da lei do imposto de consumo." Revista do Serviço Público 87, no. 1 e 2 (January 17, 2019): 8–31. http://dx.doi.org/10.21874/rsp.v87i1.3638.
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A história de nosso imposto de consumo começa, praticamente com o advento do regime republicano. E' bem verdade que já no tempo do Brasil colonial conhecíamos impostos indiretos, alguns com a feição que haveria de tomar, mais tarde, o imposto de consumo. E assim que Vieira Machado (1) vê na Carta de Lei de 1.772 de Dom José, Rei de Portugal, a gênese do referido imposto. A título de curiosidade, transcreveremos o trecho da Carta de Lei que nos interessa:
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Serra, Mattia, Ferruccio Resta, and Francesco Ripamonti. "Dependent modal space control: Experimental test rig." Journal of Vibration and Control 23, no. 15 (November 17, 2015): 2418–29. http://dx.doi.org/10.1177/1077546315616699.
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This article presents the experimental validation of a new control technique for reducing vibration in flexible structures: Dependent modal space control. While the classic independent modal space control allows only the frequency and the damping of the controlled modes to be changed, dependent modal space control can also impose the controlled mode shapes. Depending on the kind and number of sensors and actuators available for control, the mode shape can be imposed in both a direct and an indirect way. Owing to the need for modal sensors and actuators for direct mode shape imposition, the second methodology is often preferred in many engineering applications. In the indirect method, the optimal closed loop mode shapes set is computed with an optimization algorithm in order to minimize an Input-Output Performance Index. The worsening spillover effects due to errors in the estimates of the system state variables are considered when computing the gain matrix and play an important role in the entire control logic. Experimental validation on a cantilevered beam shows the effectiveness of the dependent modal space control and a good match between the numerical and the experimental results.
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Hampton, Jordan O., Timothy H. Hyndman, Benjamin L. Allen, and Bob Fischer. "Animal Harms and Food Production: Informing Ethical Choices." Animals 11, no. 5 (April 23, 2021): 1225. http://dx.doi.org/10.3390/ani11051225.
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Ethical food choices have become an important societal theme in post-industrial countries. Many consumers are particularly interested in the animal welfare implications of the various foods they may choose to consume. However, concepts in animal welfare are rapidly evolving towards consideration of all animals (including wildlife) in contemporary approaches such as “One Welfare”. This approach requires recognition that negative impacts (harms) may be intentional and obvious (e.g., slaughter of livestock) but also include the under-appreciated indirect or unintentional harms that often impact wildlife (e.g., land clearing). This is especially true in the Anthropocene, where impacts on non-human life are almost ubiquitous across all human activities. We applied the “harms” model of animal welfare assessment to several common food production systems and provide a framework for assessing the breadth (not intensity) of harms imposed. We considered all harms caused to wild as well as domestic animals, both direct effects and indirect effects. We described 21 forms of harm and considered how they applied to 16 forms of food production. Our analysis suggests that all food production systems harm animals to some degree and that the majority of these harms affect wildlife, not livestock. We conclude that the food production systems likely to impose the greatest overall breadth of harms to animals are intensive animal agriculture industries (e.g., dairy) that rely on a secondary food production system (e.g., cropping), while harvesting of locally available wild plants, mushrooms or seaweed is likely to impose the least harms. We present this conceptual analysis as a resource for those who want to begin considering the complex animal welfare trade-offs involved in their food choices.
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Cuadros, Miguel A. Rodriguez. "The Non-discrimination Principle and VAT: Rules of Thumb for Trade and Tax Policy-Makers." Global Trade and Customs Journal 11, Issue 2 (February 1, 2016): 62–70. http://dx.doi.org/10.54648/gtcj2016010.
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The form of Value-Added Tax (VAT) most commonly imposed by World Trade Organisation (WTO) Members is the consumption-based form. As regards the main features of VAT, this indirect tax is broadly based (unlike excise taxes), imposed at multiple stages (unlike a retail sales tax), usually involves the credit-invoice method of assessment (rather than the subtraction method), and distinguishes between zero-rating (of exports, for example, which is consistent with the destination principle) and so-called exemptions. Likewise, this kind of VAT is neutral with respect to international trade. This article analyzes how the VAT system might violate the National Treatment Principle under Article III of the General Agreement on Tariffs and Trade (GATT). A violation of the National Treatment Principle could be most obviously caused by the application of different VAT rates (or exemptions) to imported and domestic like products, so that an imported product is subject to a 19% VAT, for example, while a lower rate is levied on the sale of the like domestically produced product. Violation of the National Treatment Principle might be less obvious where it involves, for example, partial VAT refunds, VAT payment modalities, or highly burdensome procedures to recover paid VAT or to apply for VAT refunds. For example, importers must pay import VAT immediately during the customs clearance process, while the payment of VAT by domestic producers can be deferred according to the VAT legislation.
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Malik, Tariq H., and Jae Chul Choi. "Social Media Versus Personal Experience in the Consumer’s Apprehension on Imported Food Security and Safety Dilemma." SAGE Open 11, no. 2 (April 2021): 215824402110074. http://dx.doi.org/10.1177/21582440211007486.
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South Korea imports a large amount of agricultural and aquatic food products from China, which meets its food security. However, the import from China raises food safety questions, leading to food safety apprehension. We explored the source of the Korean consumer’s apprehension. Based on the apprehension reduction theory (ART) developed from interviews with Korean consumers in the first stage of the study, we conducted a survey to assess the social media as an indirect source of information and direct experience of the consumer in the second stage of the study. We received 504 responses, of which 1/3 of the respondents had visited China in the last year. Using FSS (Food Safety Satisfaction) as the dependent variable (1— low to 5— high), we link information from the social media vis-à-vis direct experience and made three discoveries. (a) The information quantity of social media increases the consumer’s apprehension, partially refuting the ART. (ii) FSS increased in response to information flow from the direct experience of the consumer with Chinese imported food. (c) The direct information from experience mediates the effects of indirect information (social media) on apprehension about agricultural and aquatic product imports. We made three inferences. First, information quantity and quality have separated roles in the ART. Second, social media increases the free-market style information flow, turning legitimate products to illegitimate and vice versa. Third, the collective irrationality from the information quantity needs institutional bricolage to legitimize the chaotic nature of the untamed information.
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Cogan, Samuel. "Um modelo de reconciliação de dados para o custeio baseado-em-atividades (ABC)." Revista de Administração de Empresas 39, no. 2 (June 1999): 46–53. http://dx.doi.org/10.1590/s0034-75901999000200006.
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A mudança na estrutura dos custos, em função de novas tecnologias de produção, de uma maior diversificação imposta pela competitividade empresarial e da redução dos custos de medição, criou condições para o aparecimento de técnicas de gerenciamento de custos voltadas para a captação mais precisa das despesas indiretas que cada produto consome. Nesse mister destaca-se o Custeio Baseadoem- Atividades/Gerenciamento Baseado-em-Atividades (ABC/ABM) como uma das técnicas mais importantes surgidas nos últimos anos, que proporciona uma estimativa mais precisa das despesas indiretas reais que incidem em cada produto. Existem, contudo, certos custos cuja obtenção é difícil mesmo com a utilização de técnicas como o ABC. Isso se deve não só pela impossibilidade, em alguns casos, de serem determinados com adequada exatidão, como, em outros, pelo fato de o investimento na sua medição ultrapassar o benefício a ser obtido com ele. Nesse sentido, o presente trabalho desenvolve, para o fluxo de custos de uma empresa, inspirado na reconciliação de dados utilizada nos processos das plantas químicas, um modelo para a determinação de todos os custos indiretos, partindo do conhecimento preciso de alguns dos custos que compõem o citado fluxo de custos. O modelo desenvolvido utiliza programação matemática não-linear.
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Crawford, Wayne S., Kristen K. Shanine, Marilyn V. Whitman, and K. Michele Kacmar. "Examining the impostor phenomenon and work-family conflict." Journal of Managerial Psychology 31, no. 2 (March 14, 2016): 375–90. http://dx.doi.org/10.1108/jmp-12-2013-0409.
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Purpose – The purpose of this paper is to examine the moderated-mediational relationship between the impostor phenomenon (IP) and work-to-family conflict (WFC). Building on conservation of resources (COR) theory, the authors hypothesize that individuals who experience the IP lack the initial resources needed to meet work demands and, thus, experience emotional exhaustion, which leads to WFC. However, the authors hypothesize that additional resources provided by organizations, such as perceived organizational support (POS), may weaken the negative experiences of imposters. Design/methodology/approach – The authors tested a moderated-mediation model using data from a time-lagged survey study among 92 Midwest community college employees. Regression was used to examine the mediating effects of emotional exhaustion and the moderating effect of POS on the IP to WFC relationship. Findings – Results support the hypothesized model. Emotional exhaustion is a mediating mechanism in the relationship between the IP and WFC. POS is a moderator of this indirect relationship; the indirect relationship between the IP and WFC through emotional exhaustion is weaker when employees perceive high levels of POS. Practical/implications – The findings suggest that there are detrimental long-term effects associated with the IP for organizations. Thus, managers should curb feelings of impostorism within their organizations and provide impostors with organizational support in order to reduce their emotional exhaustion and WFC. Originality/value – The present study indicates that individual dispositions play an indirect role in WFC. Furthermore, the authors identify organizational outcomes associated with the IP, whereas previous research has rarely emphasized outcomes.
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Rivera, Marco, Jose Rodriguez, José R. Espinoza, Thomas Friedli, Johann W. Kolar, Alan Wilson, and Christian A. Rojas. "Imposed Sinusoidal Source and Load Currents for an Indirect Matrix Converter." IEEE Transactions on Industrial Electronics 59, no. 9 (September 2012): 3427–35. http://dx.doi.org/10.1109/tie.2011.2172171.
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O'Ryan, Raúl, Sebastian Miller, and Carlos J. de Miguel. "A CGE framework to evaluate policy options for reducing air pollution emissions in Chile." Environment and Development Economics 8, no. 2 (April 23, 2003): 285–309. http://dx.doi.org/10.1017/s1355770x0300159.
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Successful economic growth in Chile based on open market and export strategy, is characterized by a high dependence on natural resources, and by polluting production and consumption patterns. There is an increasing concern about the need to make potentially significant trade-offs between economic growth and environmental improvements. Additionally, policy makers have been reluctant to impose standards that could have regressive consequences, making the poor poorer. Using the CGE model ECOGEM-Chile we study the direct and indirect effects of imposing environmental taxes in Chile for PM-10 as well as taxes on fuels. We analyze the effects over macroeconomic variables as well as sectoral, distributive, and environmental variables. The results show that the most significant impacts are on emissions and sectoral outputs. There are winners and losers. Macroeconomic and distributional impacts are low when low emission reductions are required, however they can be significant if a 50% reduction in emissions are imposed.
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Mosammam, Hassan Mohammadian, Mozaffar Sarrafi, Jamileh Tavakoli Nia, and Ali Mohammadian Mosammam. "Analyzing the international trade-related food miles in Iran." Outlook on Agriculture 47, no. 1 (March 2018): 36–43. http://dx.doi.org/10.1177/0030727018761691.
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The aim of this article was to present a “snapshot” of Iran’s total import-related food miles and associated direct environmental costs in 1999 and 2013. Based on a customized model, the import-related “food miles” was calculated for 14 food groups. The methods used provide new insights to be obtained about how far agricultural products travel from their point of production to the main cities in Iran. We also calculated travel-related energy use and CO2 emissions based on different transport modes. Distance and agricultural products data were obtained from national and international sources. Produce arriving at the main cities in Iran were typically transported more than 15,456 km in 1999. In 2013, however, average food miles have fallen 47%, largely driven by indirect food imports. In terms of energy use, imported products accounted for 130,855 TJ of energy use in 1999; this was reduced by 10% in 2013. Moreover, these changes account for more than 10 and 9 Mt of food miles-related CO2 emissions in 1999 and 2013, respectively. There is an opportunity to re-legislate and revise policies regarding both imported and domestically grown food.
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Verlaan, Pierrette, Michèle Déry, Jean Toupin, and Robert Pauzé. "L’agression indirecte : un indicateur d’inadaptation psychosociale chez les filles ?1." Criminologie 38, no. 1 (October 17, 2005): 9–37. http://dx.doi.org/10.7202/011484ar.
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Résumé Les résultats de la présente étude, menée auprès de 191 filles d’âge scolaire primaire et de leurs familles accréditent l’hypothèse voulant que le développement des filles qui manifestent fréquemment des conduites agressives indirectes soit qualitativement différent de celui des filles non agressives, mais analogue à celui des filles directement agressives. Les résultats montrent que les filles manifestant des conduites agressives indirectes éprouvent significativement plus de difficultés sociales et de problèmes de comportements intériorisés et extériorisés que les filles non agressives. Leurs relations parentales sont également davantage détériorées. Toutefois, elles se distinguent des filles qui utilisent à la fois des conduites agressives directes et indirectes par la manifestation moindre de difficultés sociales et comportementales. Nos résultats indiquent qu’il importe de tenir compte de la présence des conduites agressives indirectes dans le dépistage et le développement des conduites mésadaptées chez les filles.
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van Doorn, H. Rogier, Henk Hofwegen, Rob Koelewijn, Henk Gilis, Ellen Wentink-Bonnema, Elena Pinelli, Perry J. J. van Genderen, Hans G. Schipper, and Tom van Gool. "Reliable serodiagnosis of imported cystic echinococcosis with a commercial indirect hemagglutination assay." Diagnostic Microbiology and Infectious Disease 57, no. 4 (April 2007): 409–12. http://dx.doi.org/10.1016/j.diagmicrobio.2006.10.002.
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Jensen, Hans Grinsted, Christian Elleby, and Ignacio Pérez Domínguez. "Reducing the European Union's plant protein deficit: Options and impacts." Agricultural Economics (Zemědělská ekonomika) 67, No. 10 (October 26, 2021): 391–98. http://dx.doi.org/10.17221/94/2021-agricecon.
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The EU has a historical deficit of plant protein and is heavily reliant on imports to sustain domestic livestock production. Using an economic model of global agricultural markets, this article investigates three policy drivers that could have an influence on the increased production of protein-rich crops in the EU, namely coupled payments for protein-rich crops, investment in research and development leading to higher yields, and phasing out of imported high indirect land-use change risk biofuel feedstocks. Results indicate that a one per cent annual increase in yields over the medium-term has a much larger effect on EU domestic protein production than additional coupled payments of EUR 75 per ha. Moreover, phasing out palm-based biodiesel only has a small impact on protein self-sufficiency. A significant unknown is how costly it will be to increase the yields on protein crops grown in the EU.
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Zou, Yuxin, Shijie Liu, Shuangshuang Guo, Qiuhao Zhao, and Yujun Cai. "Peer Support and Exercise Adherence in Adolescents: The Chain-Mediated Effects of Self-Efficacy and Self-Regulation." Children 10, no. 2 (February 18, 2023): 401. http://dx.doi.org/10.3390/children10020401.
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In the context of exercise psychology, the mediating relationship between peer support, self-efficacy and self-regulation, and adolescents’ exercise adherence was to be explored. Methods: A questionnaire was distributed among 2200 teenagers from twelve middle schools in Shanghai. The “process” program in SPSS and the bootstrap method were applied to construct and analyze the direct and indirect effects of peer support on adolescents’ exercise adherence. Results: Peer support directly affected adolescents’ exercise adherence (β = 0.135, p < 0.001, effect size of 59%) and self-efficacy (β = 0.493, p < 0.001, effect size accounted for 42%), and self-regulation (β = −0.184, p < 0.001, effect size of 11%) influenced exercise adherence indirectly. In addition, self-efficacy and self-regulation could impose a chain-mediated effect on peer support and exercise adherence (effect size of 6%). Conclusion: Peer support could promote adolescents’ exercise adherence. Self-efficacy and self-regulation are mediating factors of peer support on exercise adherence in teenagers, self-regulation as well as self-efficacy-imposed chain-mediating effects on peer support and adolescents’ exercise adherence.
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Siqueira, Rozane Bezerra de, José Ricardo Nogueira, and Evaldo Santana de Souza. "A Incidência Final dos Impostos Indiretos no Brasil: Efeitos da Tributação de Insumos." Revista Brasileira de Economia 55, no. 4 (September 2001): 513–44. http://dx.doi.org/10.1590/s0034-71402001000400004.
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Fruscione, Alessandro. "Import VAT Is Not Part of the Customs Debt." Global Trade and Customs Journal 17, Issue 11/12 (November 1, 2022): 515–18. http://dx.doi.org/10.54648/gtcj2022071.
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The Court of Justice of the European Union, with the ruling of 12 May 2022 rendered in case C-714/20, affirmed two important principles: first of all, the Court held that Article 77 (3) of the Union Customs Code must be interpreted as meaning that, on the basis of that provision alone, the indirect customs representative is only liable for the duties due on goods which he has declared to customs, while not being also liable for the value added tax for import of the same goods; moreover, this representative, pursuant to Article 201 of the Council Directive 2006/112/EC - the European Community -, pertaining to the common system of value added tax, cannot be held liable for the payment of the value added tax on imports, jointly and severally with the importer, in the absence of national provisions that designate or recognize him or her, explicitly and unambiguously, as the payer of this tax. The legal question submitted to the Court of Justice has a long history. Already during the validity of the Community Customs Code, repealed from 1 May 2016, several customs administrations of the Member States of the European Union (including Italy) used to, in case of revision of the import customs declaration from which resulted in a greater duty and VAT (Value Added Tax) debt, notify an assessment notice both to the importer and to his/her indirect customs representative, jointly and severally, to recover both taxes. This is a consequence that derived, under the Community Code, from Article 201, paragraph 3, and, in the Union Code, from the express provision of Article 77, paragraph 3: both provisions, in identifying the figure of the debtor of the customs duties, state it is the ‘declarant’, while ‘In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor’. However, this approach has been the subject of numerous disputes, fundamentally based on the consideration that the reference to Article 77 of the Union Customs Code (and, before that, Article 201 of the Community Customs Code) did not appear relevant to justify the recovery of VAT. The Court of Justice has now clarified the meaning of these provisions. Importer, representation, declaration, solidarity, person, territory, obligations, duties, value added tax
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Marlefzena, Marlefzena, Sri Murtini, and Joko Pamungkas. "KAJIAN EQUINE INFECTIOUS ANEMIA PADA KUDA IMPOR DI BANDAR UDARA INTERNASIONAL SOEKARNO-HATTA." Jurnal Sain Veteriner 36, no. 1 (October 15, 2018): 115. http://dx.doi.org/10.22146/jsv.26916.
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Equine Infectious Anemia (EIA) disease is caused by EIA Virus (EIAV) from genus Lentivirus, subfamily Orthoretrovirinae, family retroviridae. This virus causes a persistent infection and potentially fatal in Equidae. There is no scientific literature yet for this disease in Indonesia. In order to determine this disease in our country, it is necessary continuing laboratory detection in imported Equidae and conducted further surveillance in Equidae throughout Indonesia. This research is aimed (1) to detect of any antibodi titre of EIAV in imported horse, (2) To get information about the relationship between laboratory result with the secondary datas of origin country. The EIAV antibody detected by indirect enzyme-linked immunosorbent assay (indirect ELISA). The secondary datas were collected from Health Certificate of origin country, World Animal Health Information System (WAHIS) Interface OIE and literatures. Total of 133 blood samples were collected from imported horse, ex-imported horse and lokal breed horse. The result showed that all of imported horse, ex-imported horse and lokal breed horse were negative antibody against EIAV. The initial information on Equine Infectious Anemia indicated that health requirement in imported horse has fulfilled, so that imported horse was free from EIAV.
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Irma Ruslina Defi. "COVID-19’s Direct and Indirect Impact." Indonesian Journal of Physical Medicine & Rehabilitation 10, no. 1 (June 1, 2021): 1. http://dx.doi.org/10.36803/ijpmr.v10i1.277.
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The COVID-19 outbreak has been declared a public health emergency of worldwide concern by the World Health Organization. The direct and indirect effects of COVID-19 on health and well-being are still being investigated. In addition to the direct impacts of COVID-19 disease, social distancing and lockdown measures have had a significant and unequal effect on individuals, households, and communities through restrictions imposed on our daily social an d economic activities.
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Morrow, Michael E., Rebecca E. Chester, Sarah E. Lehnen, Bastiaan M. Drees, and John E. Toepfer. "Indirect effects of red imported fire ants on Attwater's prairie‐chicken brood survival." Journal of Wildlife Management 79, no. 6 (June 17, 2015): 898–906. http://dx.doi.org/10.1002/jwmg.915.
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Troberg, Michelle. "From indirect to direct object." Diachronica 28, no. 3 (October 5, 2011): 382–422. http://dx.doi.org/10.1075/dia.28.3.04tro.
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This article provides an account of the shift in the expression of the internal argument of a small class of dynamic two-place verbs best represented by aider “help” from ‘dative’, i.e., as an indirect object with the preposition à, to ‘accusative’, i.e., as a direct object with no preposition. This change is not correlated with a change in the meaning of the verbs or with any obvious change in the selectional restrictions imposed on the internal argument. One of the central results of this study is to demonstrate that the shift in argument realization was systematic and part of a broader change involving the loss of directionality as a property of prepositions in French, explaining its correlation with several other related changes in verbal complementation that also occurred in the 15th century.
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Kinkel, Hans-Friedemann, Sabine Dittrich, Britta Bäumer, and Thomas Weitzel. "Evaluation of Eight Serological Tests for Diagnosis of Imported Schistosomiasis." Clinical and Vaccine Immunology 19, no. 6 (March 21, 2012): 948–53. http://dx.doi.org/10.1128/cvi.05680-11.
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ABSTRACTThe diagnosis of schistosomiasis in individuals from countries where the disease is not endemic is challenging, and few data are available on the accuracy of serological diagnosis in those patients. We evaluated the performance of eight serological assays, including four commercial kits, in the diagnosis of imported schistosomiasis in individuals from areas where the disease is not endemic, including six enzyme-linked immunosorbent assays using three different antigens, an indirect hemagglutination assay, and an indirect immunofluorescent-antibody test. To analyze the assays, we used a total of 141 serum samples, with 121 derived from patients with various parasitic infections (among which were 37 cases of schistosomiasis) and 20 taken from healthy volunteers. The sensitivity values for detection of schistosomiasis cases ranged from 41% to 78% and were higher forSchistosoma mansonithan forS. haematobiuminfections. Specificity values ranged from 76% to 100%; false-positive results were most frequent for samples from patients with cestode infections. By combining two or more tests, sensitivity improved markedly and specificity decreased only moderately. Serological tests are useful instruments for diagnosing imported schistosomiasis in countries where the disease is not endemic, but due to limitations in test sensitivities, we recommend the use of two or more assays in parallel.
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Silveira, Fernando Gaiger, Luana Passos, and Dyeggo Rocha Guedes. "Reforma tributária no Brasil: por onde começar?" Saúde em Debate 42, spe3 (November 2018): 212–25. http://dx.doi.org/10.1590/0103-11042018s316.
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RESUMO O debate político-econômico nacional, no período recente, tem apontado para a necessidade de o Brasil realizar reformas estruturais que o permitam sair de uma das maiores crises econômicas de sua história. Este texto trabalha, essencialmente, com as questões que envolvem uma Reforma Tributária para o País, realçando o arcabouço teórico que a orienta no plano internacional (a Teoria da Tributação Ótima) e a necessidade de corrigir as principais distorções (diretas e indiretas) oriundas do atual arranjo tributário nacional. Com base nesses aspectos, o objetivo principal do artigo foi discutir, à luz da experiência internacional e do acúmulo teórico e empírico da literatura nacional, caminhos que podem ser trilhados pelo Brasil que contribuam para uma Reforma Tributária que seja ao mesmo tempo promotora tanto de eficiência quanto de equidade. Conclui-se que uma melhor calibração do sistema tributário brasileiro pode ser alçada com a mudança na tributação indireta a favor de um Imposto sobre Valor Adicionado, e que a justiça fiscal, pode ser galgada acentuando a tributação sobre capital e patrimônio, em conformidade com as proposições teóricas da revisão da teoria da tributação ótima.
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Rodousakis, Nikolaos, George Soklis, and Theodore Tsekeris. "A Supply and Use Model for Estimating the Contribution of Costs to Energy Prices." Energies 15, no. 19 (September 20, 2022): 6878. http://dx.doi.org/10.3390/en15196878.
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This paper develops a supply and uses a model to estimate the direct and indirect contribution of costs to the formation of energy prices. The model is implemented into the Greek economy based on data from the supply and use tables. The findings of the analysis indicate that the main component of energy prices are profits, mainly distributed to the energy sector itself, and imports, which mostly concern Mining and quarrying products and Coke and refined petroleum products imported from non-EU countries. As far as the contribution of the energy sector to the price formation of the other industries of the Greek economy is concerned, it is found that the energy sector mainly contributes to the price formation of industrial sectors. The results imply that the containment of energy prices should be principally based on an income policy that would limit excessive profits within the energy sector and an import substitution policy towards the exploitation of domestic mining and quarrying products as well as coke and refined petroleum products.
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WERNECK, ROGÉRIO L. F. "A Nova Proposta de Reforma Tributária do Governo: Limites do Possível e Incertezas Envolvidas." Brazilian Journal of Political Economy 20, no. 1 (March 2000): 96–123. http://dx.doi.org/10.1590/0101-31572000-1080.
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RESUMO No final de 1997, o governo brasileiro anunciou a primeira versão de uma reforma tributária que contemplava uma revisão completa da tributação indireta no país. Os impostos sobre o faturamento deveriam ser eliminados e a perda de receita resultante compensada por um novo IVA de base ampla coordenado pelo governo federal, que substituiria os atuais IVAs estaduais incoerentes e o imposto sobre serviços em grande parte mal administrado imposto pelos governos locais. Neste artigo, modelos de simulação são usados para estudar a consistência da reforma proposta e algumas de suas possíveis consequências. Uma estrutura de análise de risco é usada para sublinhar as incertezas mais importantes envolvidas.
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Lu, Chenyu, Min Pang, Jiaqi Yang, and Dai Wang. "Research on Interactions between the Economy and Environment in Tourism Development: Case of Qingyang, China." Sustainability 10, no. 11 (November 3, 2018): 4033. http://dx.doi.org/10.3390/su10114033.
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Tourism has rapidly developed into one of the world’s largest industries, and represents a new growth point for stimulating a region’s economic and social development. Therefore, a clear understanding of the interactive relationship between the tourism industry, the economy and the environment, as well as the potential mechanisms involved, can play an important role in improving the coordination between these three elements and forming a sustainable development policy. By utilizing quantitative analysis methods and models, this study uses Qingyang City, Gansu Province, as a case study, and tests the relationship between the development of the tourism industry, the economy and the environment. This study makes a number of important conclusions: (1) a mutually promoting relationship does not exist between the development of the tourism industry and economic growth; instead, a unidirectional relationship is found between the two elements. Similarly, a mutually promoting relationship does not exist between the development of the tourism industry and environmental quality; rather, a unidirectional relationship is found between the two elements. (2) The “curse effect” on economic growth imposed by the development of the tourism industry is found to exist. The development of the tourism industry not only exerts a direct negative influence on economic growth, but also adversely affects it in an indirect way through its influence over some transmission factors. Additionally, the curse effect on the environment imposed by the development of the tourism industry is also found to exist. The development of the tourism industry not only imposes a direct negative influence on the environment, but also adversely affects it in an indirect way through its influence over some transmission factors. (3) During the process of regional development, the relationship between the tourism industry, the economy and the environment needs to be correctly addressed. Through effective policies, it should be possible to realize the coordination of and sustainable development between the tourism industry, the economy and the environment.
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Ji, Wei, Chengpeng Lu, Jinhuang Mao, Yiping Liu, Muchen Hou, and Xiaoli Pan. "Public’s Intention and Influencing Factors of Dockless Bike-Sharing in Central Urban Areas: A Case Study of Lanzhou City, China." Sustainability 13, no. 16 (August 18, 2021): 9265. http://dx.doi.org/10.3390/su13169265.
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Taking the main district in Lanzhou city of China as an example, the questionnaires were designed and distributed, and then the effects of five factors, i.e., behavioral attitude, subjective norm, perceived behavioral control, perceived ease of use and perceived usefulness, on the behavioral intention of dockless bike-sharing (DBS) use were empirically analyzed based on the integrated model of technology acceptance model (TAM) and the theory of planned behavior (TPB) as well as the structural equation model. Results show that the five factors all impose significantly positive effects on the public’s behavioral intention of DBS use but differ in influencing degrees. Behavioral attitude, subjective norm and perceived behavioral control can all directly affect the public’s behavioral intention of DBS use, with direct influence coefficients of 0.691, 0.257 and 0.198, while perceived ease of use and perceived usefulness impose indirectly effects on behavioral intention, with indirect influence coefficients of 0.372 and 0.396. Overall, behavioral attitude imposes the most significant effect, followed by perceived ease of use, perceived usefulness and subjective norm, and finally perceived behavioral control. This indicates that the public’s behavioral intention of DBS use depends heavily on their behavioral attitude towards the shared bikes. In view of the limited open space of the main district in Lanzhou, the explosive growth of shared bikes, oversaturated arrangements, disordered competition, unclear and unscientific divisions of parking regions, and hindrance of traffic, this study proposes a lot of policy suggestions from the research results. A series of supporting service systems related to DBS should be formulated. The shared bikes with different characteristics should be launched for different age groups, gender groups and work groups. The corresponding feedback platform for realtime acquisition, organization, analysis and solution of data information, as well as the adequate platform feedback mechanism, should be established.
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Gartner, Maximilian. "LBS as Vectors of Influence." Proceedings of the ICA 4 (December 3, 2021): 1–8. http://dx.doi.org/10.5194/ica-proc-4-36-2021.
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Abstract. Due to their technical capabilities and use-cases, LBS can impose autonomy constraints on individuals, both through direct interaction and via indirect means. This essay outlines four main interaction characteristics that constitute LBS as a vector of influence and contextualizes them by mapping them onto a pragmatic framework of autonomy.
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LeBrun, E. G., R. M. Plowes, and L. E. Gilbert. "Indirect competition facilitates widespread displacement of one naturalized parasitoid of imported fire ants by another." Ecology 90, no. 5 (May 2009): 1184–94. http://dx.doi.org/10.1890/08-0852.1.
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Honcharenko, Olena, Olha Diachenko, and Nataliia Bykova-Fedorchuk. "State regulation of Ukraine's foreign trade in a global pandemic." Scientific Horizons 23, no. 9 (September 23, 2020): 86–97. http://dx.doi.org/10.48077/scihor.23(9).2020.86-97.
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The COVID-19 pandemic has caused problems in all sectors of the world economy. There is no doubt that the pandemic will have far-reaching negative consequences for the world economy, including Ukraine. It is established that in January-September 2020, exports of Ukrainian goods decreased by almost 6%, imports – by 19%. Exports maintained large harvests of grain and oilseeds. Monitoring of changes in trade policy in the context of the spread of COVID-19 allowed to identify groups of countries that have introduced restrictive measures in trade policy: in 24 countries no export-import restrictions were introduced, in 19 countries indirect measures were implemented to protect the economy. To offset the negative effects on business, governments are developing aid packages to support it. These are mainly the following instruments: loans at reduced rates, the grace period for the payment of tax liabilities, cash grants. It was established that only some developing countries impose temporary foreign trade restrictions to avoid shortages in the domestic market. Most countries use other economic incentives to mitigate the effects of a pandemic. Ukraine is implementing economic measures and temporary trade restrictions to counter the pandemic. In particular, the Government of Ukraine introduced temporary restrictions on exports with the establishment of a zero quota for alcohol, buckwheat and anti-epidemic goods. The alcohol export ban not only did not worsen the situation on Ukraine's foreign markets, but also marked almost triple their extension. The embargo on buckwheat and grain exports from Ukraine has tripled imports. Despite the embargo on exports of anti-epidemic goods, trade did not stop, but even increased significantly for some commodity subheadings. The results of the study allowed to identify measures to mitigate the effects of the pandemic in trade and economic cooperation of Ukraine on the international arena.
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Svihrova, Viera, Maria Szilagyiova, Dusan Krkoska, Katarina Simekova, Henrieta Hudeckova, and Maria Avdicova. "Analysis of the direct and indirect costs of treatment of imported malaria in the Slovak Republic." Revista da Sociedade Brasileira de Medicina Tropical 42, no. 4 (August 2009): 377–80. http://dx.doi.org/10.1590/s0037-86822009000400004.
Full textAbstract:
This study analyzed the approximate cost of treatment of patients hospitalized with a diagnosis of imported malaria in Slovakia. Between 2003 and 2007, 15 patients with imported malaria were hospitalized. The mean direct cost of the treatment was 970.75 euros and the mean indirect cost was 53.15 euros. For the patient with the highest cost of treatment, the use of mefloquine prophylaxis would have represented only 0.5% of the total direct cost of treating the disease. Despite the partial resistance of plasmodia, malaria chemoprophylaxis is unequivocally a cheaper choice than subsequent treatment of malaria.