Résumé Le revenu garanti s’impose à l’ère de l’information, du travail autonome et du développement humain mais aussi pour des raisons écologistes de sortie du salariat productiviste. Cependant, pour assurer effectivement une production alternative, il ne faut pas seulement s’occuper des revenus mais aussi de la production elle-même, des moyens de production comme des moyens monétaires et des circuits marchands. Dans une perspective écologiste de relocalisation de l’économie, revenu garanti, coopératives municipales et monnaies locales se révèlent ainsi indissociables pour construire (...) un nouveau système de production, sur d’autres rapports sociaux que le salariat, à l’ère du travail immatériel et de la globalisation marchande. (shrink)

Abstract“Scaling-up” is the next hurdle facing the local food movement. In order to effect broader systemic impacts, local food systems (LFS) will have to grow, and engage either more or larger consumers and producers. Encouraging the involvement of mid-sized farms looks to be an elegant solution, by broadening the accessibility of local food while providing alternative revenue streams for troubled family farms. Logistical, structural and regulatory barriers to increased scale in LFS are well known. Less is understood (...) about the way in which scale developments affect the perception and legitimacy of LFS. This value-added opportunity begs the question: Is the value that adheres to local food scalable? Many familiar with local food discourse might suggest that important pieces of added value within LFS are generated by the reconnection of producer and consumer, the direct exchange through which this occurs, and the shared goals and values that provide the basis for reconnection. However, these assertions are based on tenuous assumptions about how interactions within the direct exchange produce value, and how LFS are governed. Examination shows that existing assumptions do not properly acknowledge the hybridity, diversity, and flexibility inherent in LFS. A clear analysis of the potential of scale in LFS will depend on understanding both how value is determined within LFS, and the processes through which these systems are governed. Such an analysis shows that, while scaled-up LFS will be challenged to maintain legitimacy and an identity as “alternative”, the establishment of an open governance process—based on a “negotiation of accommodations”—is likely to enhance their viability. (shrink)

While facing cuts, downsizing and revenue losses, media organizations experience paradoxical demands in being organized for print or linear production with daily deadlines and simultaneously striving to be ‘digital first’ and produce and publish stories online on a continuous basis throughout the day. In this paper, we describe efforts applied when introducing the metaphor flowline in a medium-sized newspaper organization in Norway with the aim of aligning their production and publishing processes to readers’ consumption of online news. Both the production (...) volume of journalistic content, reader consumption and the newsroom workers’ experience of mastering their everyday work life increased dramatically in a very short time. The involvement of a temporary autonomous team in the planning and designing of a test pilot aiming to make flowline “as practice”, was integral to the digital transformation success, allowing for participative action across newsroom boundaries. Based on the empirical findings from the local newspaper organization and drawing on theories on liminality and metaphorical work, this article presents a set of six interrelated steps incorporating a structure for autonomous teams and their role in enabling lasting change in organizations facing digital transformation. (shrink)

Protecting the environment and its natural resources is an issue of great importance at the local and global levels. The phenomenon of environmental pollution resulting from the work of oil companies is one of the dangerous phenomena facing the environment in Iraq in general, and the environment of Kirkuk Governorate in particular, as the latter is considered one of the governorates rich in mineral resources, especially oil, as it contains six oil fields, and it contains the largest oil field (...) in Iraq. Estimates indicate that it produces (40%) of the total Iraqi oil, so it suffers from a significant increase in the proportions of toxic and environmentally polluting gases resulting from the work of these companies in it. The work of oil companies from exploration, extraction and refining oil will naturally result in the emission of many gases that are highly toxic, dangerous and harmful to human health. The most important of these gases are carbon monoxide, sulfur dioxide, nitrogen dioxide, hydrocarbon compounds, hydrogen sulfide and other gases that pollute the environment, which has resulted in the spread and increase in the number of patients with respiratory diseases in a clear and increasing manner in the governorate. This increase in environmental costs falls on society as a whole, so it was necessary to identify and measure environmental costs from the society’s point of view and work to re-charge them to oil companies by applying the environmental tax. (shrink)

A growing number of people are relying on technologies like Google Maps not only to navigate and locate themselves in cartographic space but also to search, discover and evaluate urban places. While the spatial data that underlies such technology frequently appears as a combination of Google-created maps and locational information passively collected from mobile (GPS-enabled) devices, in this article we argue that for such systems to function as both useful tools for exploration for users and sources of revenue, users must (...) actively produce massive quantities of granular spatial data that would otherwise be significantly more difficult and expensive to collect. The production of this qualitative information about places constitutes significant unremunerated affective labour. In this article, we build on the tradition of feminist geographies, especially feminist and critical Geographic Information Systems (GIS), to examine how the labour done by gendered, raced and often classed members of a local community is alienated by Google (i.e. Alphabet, Inc.) to produce commodified spatial data/media in the Local Guides platform. We analyse how Google’s presentation of the platform hails women as care labourers—sharing their thoughts, feelings and knowledge of place for free in the name of supporting and caring for a community, however vaguely it may be constituted. At the same time, we argue that digital labour that produces the Local Guides platform draws from and reproduces specific gendering of spaces. We draw on a case study of a commercial corridor in the US city of Worcester, Massachusetts to show how the dialectic between affective digital labour and urban space has material effects on the production of raced, classed and gendered spaces and places. The article concludes with a call to maintain critical, feminist engagements with these types of platforms in order to further develop forms of digital praxis towards more just cities. (shrink)

L’auteur utilise la procédure des obligations réelles environnementales instituée en 2016 pour expérimenter à partir de deux entreprises qu’il a créées l’idée de revenu de pollinisation humaine proposée par Multitudes.

This article analyzes the organization and functioning of the Byzantine salt monopoly. Saltworks were owned by the state, but some were also owned by monasteries and laymen. State-owned saltworks were not run as state enterprises; rather, their operations were auctioned to private individuals by competitive bidding conducted by provincial governors. Auctions of saltworks could be combined with concessions of the salt sales tax or other rights to sources of local revenue (e. g. fisheries, wharfage). Concessionaires of saltworks often were (...) obligated to deliver salt free of charge and tax in perpetuity to influential monasteries because of long-standing local customs. The state had a fiscal, not a market monopoly on salt as the price of salt was determined by market forces. Still, topography and seasonality of production and trade could provide opportunities for exploitation of inter-spatial and intertemporal price differentials. Disaggregation of the salt market into definable producer–wholesaler, wholesaler–retailer, and retailer–consumer submarkets evinces the varying impact that market structure can have on the degree of competition and on the firms' pricing strategies. (shrink)

The article analyzes the intergovernmental relations in the world and their impact on the socio-economic development of regions. Determined that the public policy of the EU aims to increase the competitiveness of each region and the level of socio-economic development of the poorest regions. For the purpose of socio-economic development to the executive branch of local government powers entrusted to implement the budget. The main feature of these activities is the accumulation of revenue to cover the costs budgeted. Established (...) that the growth and structure of income and expenditures of local budgets in different countries vary, reflecting the degree of financial autonomy of local governments and regions dependent on funds from the state budget. (shrink)

This paper discusses in detail the ethical issues in the contemporary professional sports and shows how these issues are addressed in the European Union countries and in the United States. From the ethical perspective it was decided that it is disputable to finance companies in competitive sports from a public purse (central and local government purse), to sponsor football clubs by bookmaking companies, to pay compensations (financial equivalents) for the change of membership in clubs by the players (the so (...) called transfers). It was noticed that in the era of deepening sports commercialisation and application of ambush marketing strategies a real problem has become how to protect the interests of sport fans. It was decided that reaching of a certain scale of business operations (e.g. a certain threshold of revenues or profits) by monopolistic sports organisations should be paralleled by their loss of privileged status and/or change of their organisational and legal status (change from voluntary, non-profit organisations into companies operating under commercial law). (shrink)

Instead of an editorial, in this issue of Environmental Values the publishers have been invited to comment on a local environmental issue that currently looms large in our Scottish island backyard. Divided from mainland Scotland by fifty miles of sea, the Outer Hebrides are a peripheral part of the already peripheral Scottish Highlands - a region of low production, and high demands on thinly spread national services. Fifteen years ago our economic salvation was to be the creation of the (...) largest stone quarry in Europe, to supply aggregate for the construction industry in South-east England and mainland Europe. After two Public Inquiries and much legal wrangling this proposal was eventually laid to rest. Its eventual defeat was at least partly due to the united front against the proposed development that was maintained by a coalition of virtually all the environmental NGOs that function north of the English border.1In environmental terms, aggregates, the landscape damage caused by quarrying, and the connection with road-building and increasing motor traffic are readily characterised as a 'bad thing', but the latest threat to the Scottish and island landscape is a less clear-cut environmental bad. The prospect of large-scale windfarms, and the associated transmission lines that would be required to deliver electric power from them to markets in the South, is one that has already divided environmental groups; with Friends of the Earth generally in favour, Greenpeace equivocal, and landscape- and wildlife-oriented NGOs against. For wind energy has long been promoted as a 'green' alternative to damaging fossil fuels and dangerous nuclear power, and its proponents argue that we should not be deflected on merely aesthetic grounds from grasping a technology that could save the world from climate catastrophe. This division of the environmental camp inevitably makes it more likely the developers will prevail. As with the superquarry, scale is part of the problem: the proposed developments are massive - mouth-wateringly so to local councils and landowners attracted by the prospect of multi-million pound revenues, devastatingly so to the majority of local residents and to the many walkers and climbers who visit the Highlands and Islands for their majestic and unspoilt scenery.The following extracts from recent press releases by the John Muir Trust and the local campaigning group Moorlands Without Turbines, and the developers' mock-up of thevisual impact of one of the local proposals above, will convey to readers the scale of proposals for Scottish windfarms, the strength of local feeling and the real dilemmas faced by NGOs in developing a coherent response.... targets set in the [renewable energy] strategy for Highland Council area are greater than those of the Scottish Executive for the whole of Scotland ... The Scottish Executive has a renewable energy target for 2020 which requires another 3,400 MW in Scotland. The Highland Council Renewable Strategy sets a target of over 4,000 MW from new renewable energy.The Highland Council targets do not seem to have been strategically set in relation to factors outside the Highlands but look as if they are based on the maximum possible installation based on the most liberal planning regime.2Scottish Executive Minister Allan Wilson has given the first official statistics on the number of objections for the proposed North Lewis Peatlands Windfarm - the world's largest onshore windfarm.In a response to written questions by Green MSP Shiona Baird, Mr. Wilson states: 'Prior to Comhairle nan Eilean Siar [Western Isles Council] submitting its consultation response the Executive recorded six responses in support and 2,713 objections to the Lewis Windpower proposal from Western Isles residents. Since Western Isles Council submitted their consultation response, the Executive has recorded 11 responses of support and 1,860 objections to the Lewis Windpower proposal, from Western Isles residents'In total a massive 6,131 objections have been received of which 4,573 come from local people. The figures show that for every person who wrote to support the scheme from the islands 269 people wrote and objected.Lewis based Moorland without Turbines chairperson Catriona Campbell, who is campaigning against the joint AMEC and British Energy project said:'At last we have official confirmation of the unprecedented level of protest against this industrialisation of our land. Till now our local MSP and Council have refused to acknowledge the sentiment of the island. The Council voted in favour of it against the wishes of those who will be affected. Every community council and councillor in North Lewis, the area directly affected, has voted resoundingly against it.'...The proposed 234 turbines, each higher than the Forth Rail bridge, and 167km of new road would cover moorland that is protected by European Law for its wildlife interest, including international populations of species such as Golden Eagles, Red-throated Divers and Golden Plovers.3The Lingerabay Superquarry saga was a rich source for academic case-studies; we confidently predict that we shall hear more about the 'green energy' debate in the pages of this journal. (shrink)

Numerous U.S. cities suffered immense fiscal strain following the subprime mortgage crisis and financial crash of 2007–8. Diminished revenues, tightened credit, and speculative financing that went bad in the aftermath fueled widespread fiscal distress on the local scale. Although the current moment resembles fiscal crises that crested in cities in the 1970s–90s, two factors distinguish the current period. First, municipal affairs have become thoroughly financialized—dominated by speculative securities and volatile debt arrangements—such that local crisis can no longer (...) be understood apart from financial market instability. Second, local fiscal politics have become increasingly removed from democratic oversight and control. This de-democratization hinders the capacity of political communities to reregulate markets and rebuild urban communities. An analytic model derived from the work of Hyman Minsky and Karl Polanyi emphasizes how cities become ensnared in a “financial instability” cycle and how communities seek to protect themselves by way of the “double movement.”. (shrink)

This article points to the highly centralized nature of the British tax system. A first section shows how all tax law derives from Parliament, the “onlie begetter” of legally enforceable instruments. It is suggested that this system is not democratically accountable at sub-national levels of government. Reforms of the Thatcher era have resulted in the privatization of many public services, leading to the stabilization of State expenditure as a proportion of GDP. However, at the same time, both tax revenue and (...) expenditure have become increasingly centralized. Public service tasks are determined and financed by central government, and local government is for the most part merely the agent through which government policy is realized. The creation of the Scottish and Welsh Assemblies does not alter this overall assessment. Given the high level of centralization, taxes are uniform throughout the country and there is no scope for meaningful regional fiscal competition. Since regional economic development in Britain is notoriously uneven, the author notes that fiscal uniformity does not lead to economic convergence. A final section is devoted to showing why this is not surprising and why fiscal harmonisation at a European level would be a source of growing, not reduced, disparities.Cet article met l’accent sur la nature hautement centralisée du système fiscal britannique. Une première section montre comment toutes les lois fiscales proviennent du Parlement, la “source unique” des instruments légaux exécutoires. Nous considérons que ce système n’est pas démocrat- iquement defendable aux niveaux subnationaux de gouvernement. Les réformes de l’ère Thatcher ont conduit à une privatisation de beaucoup de services publics, entrainant une stabilisation des dépenses de l’Etat en pourcentage du PIB. Cependant, dans le meme temps, à la fois les recettes fiscales et les dépenses sont devenues de plus en plus centralisées. Les taches du service public sont définies et financées par le gouvernement central et le gouvernement local est dans la majeure partie des cas l’agent à travers lequel la politique du gouvernement s’exerce. La creation des Assemblées Ecossaises et galloises ne modifie pas cette evaluation d’ensemble. Etant donné le niveau élevé de centralisation, les impôts sont uniformes à travers le pays et il n’y a pas de possibilité pour une concurrence fiscale régionale significative. Alors que le développement économique regional en Grande Bretagne est notoirement inégal, l’auteur remarque que l’uniformité fiscale ne conduit pas à uneconvergence économique. Une section finale est consacrée à montrer pourquoi cela n’est en rien surprenant et pourquoi l’harmonisation fiscale à un niveau européen serait une source de disparités croissantes, et non décroissantes. (shrink)

The connection between cultural heritage site visits and expenditures usually shows that improved visits to cultural sites lead to higher tourist spending, as these sites regularly appeal to extra prosperous or culturally engaged traffic. Additionally, properly preserved and promoted cultural history sites can enhance local economies by way of illustrating more travelers who spend on diverse services like accommodation, food, and entry fees. Therefore, investment in cultural heritage maintenance and merchandising can drastically enhance tourism revenues.In this paper, it (...) used data from 138 visitors to analyze the connection between their tourist expenditures and visits to cultural heritage sites. 40 questions were distributed to the visitors to collect their experience and data, including age, gender, and income level. Then evaluate the factors and their willingness to visit using the Pearson correlation, descriptive analysis, and ANOVA test. Additionally, we assessed the main reasons for unwillingness and detailed total expenditures. As a result, we found that visitors had a high willingness to spend more on expenditures. (shrink)

Financial crises are now commonplace in the global economy. It was not always so. For over two decades after World War II, under the Bretton Woods system of capital controls, financial crises were relatively rare.[1] Since the early 1970’s the number and frequency of financial crises (currency crises, banking crises, sovereign debt crises, or combinations thereof) increased dramatically, culminating in the enormously destructive global crisis of 2008-2009. (By one count, there were at least 124 banking crises between 1970 and 2008. (...) During the postwar decades before 1970 the number is: two.[2]) What explains the post-1970 rise? The date suggests a natural explanation: capital liberalization. With the early 1970’s breakdown of Bretton Woods, governments increasingly removed controls on private capital movements across their borders. As capital flows dramatically increased, economically integrated countries became markedly more susceptible to financial crises as compared to the postwar years of careful controls. While each crisis has its own varying local causes, and leaves plenty of blame to go around, the general tendency for crises to become more numerous and more frequent is substantially (even if not wholly) explained by a major trend in government policy: the choice of governments to remove capital controls has created a global economic environment in which financial crises readily break out. It is difficult to overstate the profoundly consequential nature of this choice. More than most any adverse economic event—and import surge, downturn in the business cycle, a commodity price spike—financial crises cause severe and potentially irreparable harm on a large and even global scale. Developing countries from Argentina to Mexico to Japan to Malaysia have become familiar with crisis-induced ravages of high unemployment, reduced tax revenue, exploding public debt, and cuts in social services. The losses often fall to very poor people, though they would be significant for most anyone.. (shrink)

The unprecedented economic changes taking place in China over the past three decades have led to significant new fiscal pressures for the central and provincial governments. The relative decline of public ownership and rise of the private sector has forced governments to substitute revenues from new taxes for the funds formerly provided by public enterprises. The shift from profit distribution to tax revenues has led to a realignment of power between local governments and the central government while (...) the growing disparity in wealth between have and have-not provinces has increased the pressure on the central government to further consolidate control over tax revenues and to apply the enhanced revenues to fund fiscal redistribution transfers. At the same time, modernization of the economy and the influx of foreign investment have created pressure to revamp tax laws and tax administration so both resemble more closely western market economy norms. These processes may lead to an irreversible shift of fiscal power from provincial governments to the central government and a consequent consolidation of political power, changing forever the political economy of modern China. (shrink)

The Business Model Canvas is a strategic model for developing business organizations’ roadmap toward achieving their goals. While several organizations utilize the Business Model Canvas to establish and operate their businesses well, the utilization of BMC seems to be limited in the local market of Saudi Arabia, especially when businesses utilize electronic business channels. This paper aims to explore the status of the utilization of BMC among Saudi SMEs, as a critical sector. The paper highlights the awareness and practice (...) of BMC’s nine factors before and during the operation of e-commerce stores by Saudi SMEs. Then, it aims to explore the significance of practicing those factors in increasing the satisfaction level of running businesses. In this paper, a quantitative survey was distributed conveniently to 200 SMEs in the two largest Saudi cities, which are Riyadh and Jeddah, resulting in 63 valid participations from different industries. After operating e-commerce stores, most SMEs gained more knowledge of five BMC factors: key partners, value propositions, customer relationships, customer segments, and cost structures. Meanwhile, they found some issues in the other four factors: key activities, key resources, channels, and revenue streams. The proposed method exposes the variety of results and indicates a lack of understanding of BMC by the examined e-commerce SME samples, as they depend on traditional methods of identifying the elements of each of the BMC factors. (shrink)

Corporate social responsibility (CSR) is an area of great interest, yet little is known about how CSR is perceived and practiced in the professional sport industry. This study employs a mixed-methods approach, including a survey, and a qualitative content analysis of responses to open-ended questions, to explore how professional sport executives define CSR, and what priorities teams have regarding their CSR activities. Findings from this study indicate that sport executives placed different emphases on elements of CSR including a focus on (...) philanthropic activities and ethical behaviors. The data suggest that professional sport executives view CSR as a strategic imperative for their business. Sport executives indicated that a number of factors influenced the practice of their CSR including: philanthropy (altruistic giving), an emphasis on the local community, partnerships, and ethical concerns. We also examine important organizational variables for sport (winning, revenues, and team value) and highlight their relationship with reported CSR involvement. We discuss the implications of the findings and propose recommendations for both theory and practice. (shrink)

The Scandinavian countries of Denmark, Norway, and Sweden are similar in many respects, not least with regards to the basic administrative set-up: a non-federal task-related division between state, counties and municipalities. In all three countries, counties and municipalities raise a large share of their own revenue, which is then supplemented by government grants. In addition, central government redistributes large amounts of locally collected revenue between the municipalities and the counties respectively, severely hampering local budgetary autonomy. Tax matters are generally (...) centralised, although local governments to a varying degree play a role in the collection of taxes as well as in the setting of local tax rates. In Denmark, Norway, and Sweden alike, the administrative set-up has not been able to prevent a massive increase in local public expenditure in the latter part of the 20th century.Les pays scandinaves, Danemark, Norvège et Suède présentent des similitudes sur beaucoup de points et notamment sur le plan de l’organisation de la base administrative : une division sans relation utilitaire fédérale entre l’Etat, les régions et les municipalités. Dans ces trois pays, les régions et les municipalités lèvent une large part de leurs propres revenus qui sont alors augmentés par les subventions du gouvernement.De plus, le gouvernement central redistribue de larges sommes de revenus collectés localement entre les municipalités et les régions respectivement, ce qui gêne sérieusement l’autonomie budgétaire locale. Les questions fiscales sont généralement centralisées, bien que les gouvernements locaux, à des degrés divers, jouent un rôle dans la collecte des impôts aussi bien que dans la fixation des taux d’impositions locales. Au Danemark et en Norvège tout comme en Suède, l’organisation administrative n’a pas été capable de prévenir une augmentation massive des dépenses publiques locales dans les dernières années du 20ème siècle. (shrink)

What did science make possible for colonial rule? How was science in turn marked by the knowledge and practices of those under colonial rule? Here I approach these questions via the social history of Madras Observatory. Constructed in 1791 by the East India Company, the observatory was to provide local time to mariners and served as a clearinghouse for the company’s survey and revenue administration. The astronomical work of Madras’ Brahmin assistants relied upon their knowledge of jyotiśāstra [Sanskrit astronomy/astrology], (...) and can be seen as a specialized form of the kind of South Indian scribal labor and knowledge that also staffed the company’s tax offices. If at Greenwich the division of labor meant observatory work bore resemblances to the factory and the accounts office, in Madras, astronomy and accounting drew on similar labor forms because they were part of the same enterprise. But the company did not just adapt preexisting forms of labor, it also attempted to produce its own at a school built near the observatory to train “half-caste” orphans as apprentice surveyors and assistant computers. The school, staffed by the Brahmins, drew upon knowledge and pedagogical practice associated with the tinnai, the schools in which upper-caste children learned to read, write, and calculate. For a time, the observatory’s social order was literally “half-caste.” The paper also considers how the relationship between caste, status, and instrument was reflected in the visual and material culture of the observatory, such as in Indian-language inscriptions on its central pillar. For company astronomers, the measurement of time meant reworking the relationships among the Indian past, the colonial present, and an imperial posterity. Science under colonial rule spanned multiple temporal and social registers because it was the result of negotiations between the demands of political economy and the knowledge and practices of colonized others. (shrink)

Concern for corporate influence on democratic decisions has mostly focused on campaign funding and access to legislators. While these are certainly worrisome, corporations have another tool to influence decisions, which they are increasingly using. They can threaten to move their operations or cancel expansion plans in a municipality unless its public officials pass (or kill) certain policies. In one sense, this is business as usual. Companies have the right to decide where to operate, and it is important for officials to (...) consider how policy will impact local businesses that provide jobs and tax revenue. On the other hand, companies can use these threats to get their way on any policy, whether or not it impacts them. How do we tell when this kind of corporate action is illegitimate? We argue that such actions are illegitimate when they violate democratic norms of reason-giving, which occurs when companies offer the public “created” rather than “natural” reasons for their proposed policy. (shrink)

China has for almost four decades been experiencing a market transition and an associated tax state transition, leading to the emergence of capitalists who increasingly control economic resources and serve as important sources of tax revenue. Some theories suggest that these changes should give capitalists political power. From the perspective of the taxation institution, using a mechanism-based case study, this article investigates whether China’s emerging capitalists have gained bargaining power with the party-state. Findings suggest that hidden bargaining, patron-clientelism, legislature co-optation, (...) and legal repression constrain their bargaining power. The underinstitutionalized taxation system has co-opted the capitalists through patronage and, more important, deterrence, thereby building an asymmetric mutual dependence between the local state and capital owners. (shrink)

Sustainable tourism is essential to improving the preservation of cultural property since it encourages ethical travel, helps local communities, and raises money for conservation initiatives. It guarantees the preservation of cultural treasures for future generations while promoting awareness and appreciation of them. In this paper, the relationship between sustainable tourism practice, environmental policies, tourist education, community involvement, tourism revenue allocation, and cultural heritage preservation were evaluated using structural equation modeling (SEM) analysis. Five hypotheses were developed and the dataset includes (...) 232 respondents. A systematic questionnaire with a Likert scale rating was used to evaluate the data. As a result, latent construct validity and reliability were examined, and the structural model evaluated the connections between the constructs in the context of the suggested hypotheses. The structural model revealed that EP, STP, and TE are positively connected to the CHP, providing support for hypothesis 1: Cultural Heritage Preservation and Sustainable Tourism Practice (CHP→STP) and 3:Cultural Heritage Preservation and Environmental Policies (CHP→EP) are well supported and show no significant changes to enhancing heritage preservation. (shrink)

The Umayyad State is widely criticized in the West as well as in its own region. Actually, this is normal situation. Because Hijaz Arabs who had no state experience, built a multinational state in short period of time. Yet, this caused serious matters. The fundamental point of the criticism is the payment of tax, also called jizya, which is taken from residents (mawālī) of Khorasan and Transoxania. However, in most studies on this subject, it is understood that the jizya taken (...) from mawālī is combined jizya and kharja, which is different type of tax. Although mawālī was tested for whether it passes religious criteria in critic periods or not, this situation did not last throughout the entire Umayyad history. It was continued for fifteen and twenty years. In this period, it was understood that the jizya tax taken from the mawālī, was caused by the unlawful practices of some regional governors, most of them were non-Muslim local tax officials and all their purpose was to collect the amount of combined jizya. It cannot be said that the Umayyad caliphs officially ordered written instructions in order to take the conceptual sense from the mawālī part. But some Khorasan governors, who detected that taxes were decreasing, blinked at the collection of the jizya from the mawālī.Summary: The tax policies of a state are of great importance for the political, social, and economic stability. A regular tax system minimizes the problems that the state mechanism might face. The establishment of a fair and just tax scheme is undoubtedly possible with a deep-rooted state experience. It is known that the Umayyad state which is the subject of this research has no state experience. Furthermore, ruling to the area which is on 13 million square kilometers and reaching to Kashgar in the East and to South France in the West and governing this multinational structure who are living on these regions, put the Umayyad government in a very difficult condition. With the vast borders and the stoppage of the conquests, some political, social and economic problems were experienced and these problems deeply affected the government. The groups which had argued with Shiites and Khārijites because of some various reasons led the country into collapsing. It is also known that many plague epidemics in the region of Damascus affected the society in a negative way, changing the capital and changing some of the border cities in favor of the Eastern Roman Empire.All these negativities certainly shaken the Umayyad state economically. It is understood from the data that the instability and political uncertainties in the country led to a decrease in the tax rates. For example, the Umayyad caliph ‘Abd al-Malik İbn Marwān period, only half of the tax was collected at the time of Hazrat ‘Umar could be collected. It can be said that the public who avoided the general policies of the state avoided giving tax, in other words, the tax evasion. Also, the increasing migration from village to city and due to that, the vacancy of tribute tax collected land, failure to obtain expected yield because of rent fights on fertile lands, and conversion process in non-Muslim community are included in other reasons of reduction of taxes.In the Umayyad period, the issue of taking the jizya from the mawālī can be considered in this context. We do not have an independent work or research article on how this practice was initiated, how it was and how it was taken from mawālī, and how it was a state policy, and how long it was sustained. The studies that touch on this subject are far from being holistic. Even in the main sources it is seen that the concepts of kharāj and jizya are not fully understood and therefore used interchangeably. This may be considered normal for the first period in which the concepts are not in place. However, in the following centuries, the works that were copyrighted and, except for a few, instead of understanding and explaining this confusion, chose to use the word jizya from these two words which can be used interchangeably in texts. Therefore, this approach has led to the widespread conviction that the Umayyad state has taken jizya from the mawālī in the conceptual sense.Al-Ḥajjāj ibn Yūsuf is claimed to have started the application of taken jizya from mawālī. However, Haccac aimed to provide the regularity of both agricultural products and the kharāj which is taken from farmers because of the status of the soil by sending Sawad villagers who migrated to the big cities and became Muslims by changing their religions. The status of the lands seized was decisive in taxation. According to this, the conquest and the territorial lands were taxed differently, but in some cases the same tax (kharāj) was taken. Non-Muslims who living in the territory of conquest were demanded jizya per capita. The jizya and kharāj tax collected from this category can be expressed as “joint jizya”. Regardless of whether the person is a Muslim or not, the fact that he was demanded from him due to the status of the land was interpreted by some researchers as juristic. However, in times of political instability, it is also a fact that mawālī is demanding jury in addition to the tribute tax. The point that is misunderstood or interpreted is that this practice was carried out throughout the entire Umayyad territory and the history. When examined, this distorted tax concept is actually concentrated in the area of Transoxania. Although some attempts were made to take the jizya from the mawālī to the country, the Umayyad caliphs have not allowed it. The practice of taking the jizya from the mawālī is actually followed by the killing Qutayba ibn Muslim al-Bāhilī (d. 96/715). This started political instability in the Transoxania and continued by some Khurāsān governors. These governors act according to the provocations of the Turkish governors and tax collectors of the region in order to be able to send their taxes completely. They claimed that the region in the region was not a sincere Muslim and, they continued to take the jizya from them.It can be said that jizya is not demanded as it is taken from non-Muslims in the common meaning from mawālī. Because any Umayyad caliph wrote no written instructions regarding this issue in the sources. It is understood that until the caliphate of ‘Umar b. ‘Abd al-‘Azîz, the Umayyad caliphs were not even aware of this distorted tax policy in the area of Transoxania. To put it once again, this practice was initiated by some Khurāsān governors with the concern that tax revenues might decrease. However, it should not be forgotten that this unfair practice after 96/715 is limited to certain governors. For example, during the tenure of Naṣr b. Seyyâr, the last governor of Khurāsān (120-131 / 738-748), the jizya tax was completely removed from the mawālī. Another activity that shows this action is regional and that was ordered by some governors of Khurāsān. Therefore, this practice does not reflect the Umayyad state policy. This is also apparent in the fact that the Shiites, Kharijites, and those who carried out the Abbasid Revolution for thirty-two years, did not make an anti-Umayyad propaganda with provoking the slave by the way of wrong application. (shrink)

The landscape of the Sundarbans today is a product of two countervailing forces: conversion of wetland forests to cropland vs. sequestration of the forests in reserves to be managed for long-term sustained yield of wood products. For two centures, land-hungry peasants strove to transform the native tidal forest vegetation into an agroecosystem dominated by paddy rice and fish culture. During the colonial period, their reclamation efforts were encouraged by landlords and speculators, who were themselves encouraged by increasingly favorable state policies (...) (land grants, tax incentives, cadastral surveys, and eventually colonization projects and subsidized irrigation) designed by revenue officials to maximize the rate of transformation of wetland forest to taxable agricultural land.In the late nineteenth century, as the rate of agricultural conversion increased, the colonial Forest Department succcessfully sought to preserve large areas of the remaining Sundarbans tidal forest by giving them legal status as Reserved or Protected Forests. These forests were intensively managed to provide a sustainable supply of timber and firewood for the increasing population of southern Bengal. Institutionalization of conflicting policies by the Revenue and Forest Departments reflected the escalating needs for both food and forest products as the colony grew. Today, supplies of some economically valuable trees have been depleted, and some mammals are locally extinct (although the Bengal tiger remains), but government policy in both Bangladesh and India now favors use of the Sundarbans as forest rather than its transformation to agricultural land. Further expansion of cropland to meet the grain demands of the burgeoning Bengali population in both nations has largely taken place outside the boundaries of the Sundarbans. Overexploitation of these forests for wood products remains a possibility, but large-scale clearing for rice paddies is unlikely under present policies. (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)

Like many governments in this COVID-19 pandemic, the Nigerian government imposed a lockdown on the country. As a consequence of the lockdown, many businesses shutdown and effectively had no source of revenue. Yet, without receiving any bailout or palliatives from the government, these businesses are required to meet their tax obligations to the government. Bearing in mind that this time (COVID-19 era) is different, one wonders what is required of businesses in view of the taxation problem and the social contract (...) between the businesspersons and the government. In view of social contract obligations, in this COVID-19 pandemic should businesses pay tax to a government that seems to have delegitimised itself by its exploitative actions in terms of taxation and delinquent omission in terms of the provision of public goods and social services? The Nigerian government at all tiers (federal, state and local) seldom respect the essence of taxation. Therefore, businesses often pay tax for nothing. For many businesses, as far as taxation is concerned, to pay or not to pay? that is the question. This article is aimed at teasing out this taxation problem that may or may not be a moral dilemma. In view of certain ethical considerations, this article shows why in spite of social contract obligations, there is no consensus or canonical agreement on whether, as law-abiding citizens and juridical persons (legal entities), businesspersons and businesses ought to or ought not to pay tax to the Nigerian government in this COVID-19 pandemic. (shrink)

Budgetary austerity has been implemented by all levels of government in Belgium since 1982. The public attention has focussed on the achievements of the centra[ level. However, also at the local level a remarkable budgetary retrenchment has been realised. This study investigates the various aspects of decremental budgeting of the Belgian municipolities, both at the expenditures and the revenues side.

Since the 1980s Disney has opened a new overseas theme park every decade. After finding success in Tokyo in 1983, subsequent parks in Paris and Hong Kong have struggled to profit financially and connect culturally with locals. For Shanghai in 2016, Disney utilized a new discourse for the parkʼs development and configuration termed “authentically Disney, distinctly Chinese.” In this paper, Disneyʼs emotional branding strategy for Shanghai Disneyland is analyzed using a framework of five antecedents for creating affective attachment to brands. (...) In addition, the pragmatics of the dyadic phrase and the intertextuality of the parkʼs composition demonstrate that unlike previous international Disneylands, Disney blurred and removed cultural and contextual references to America from Shanghai in an effort to achieve resonance with Chinese visitors. The result is Chinaʼs Disneyland, not Disneyland in China. Though Shanghaiʼs revenue and attendance figures are good so far, Disney will likely face challenges to its new emotional branding strategy from within China and the US. (shrink)

In 2003, the State Administration of Radio, Film and Television (SARFT) determine those network development years and released a policy document. This indicates that management is aware of the importance of pay TV and digital TV and hoping to promote the development of network services and system integration, and change the business model of the radio and television industry has long rely solely on advertising. As of July 2009, approved by the State Administration of Radio, Film and Television to set (...) up a pay TV channel has 142 units, divided into two categories broadcast on nationwide broadcast and province. In 7 years, the national digital pay TV channels from scratch, from small to large, from more than 20 of the initial development to the current level of 142, the number increased by 7 times. Judging from the number of digital pay channels have begun to take shape, the categories covered very rich. But from the overall development situation of Chinese digital TV, pay-TV channels, the number of users is far less than the (wired) digital TV subscribers, the development is very optimistic. 2010 cable industry revenues constitute the revenue of the premium channels is also very small. At present, China has a number of pay-TV channels integrated operating agencies, the premium channels transmission operators institutions user access and pay channels, operations, CCTV and local TV stations to form a pay channels. (shrink)

Fiscal equivalence in the public administration of justice requires local police and courts to be financed exclusively by the populations that benefit from their services. Within a polycentric framework, broad based taxation to achieve fiscal equivalence is a desirable principle of public finance because it conceptually allows for the provision of justice to be determined by constituent’s preferences, and increases the political accountability of service providers to constituents. However, the overproduction of justice services can readily occur when the benefits (...) of the justice system are not enjoyed equally. Paradoxically, the same properties that make fiscal equivalence desirable by imposing restraint and control between constituents and local government also create internal pressures for agents of the state to engage in predatory, revenue-generating behavior. (shrink)

Leakage of employment income is a pressing issue in the economic development of regional and remote communities. It can draw income away from regional economies but also inject new revenue from outside. Using Australian Bureau of Statistics 2011 census employment data by place of usual residence and place of work, we identify for all 17 Local Government Areas (LGAs) of the Northern Territory (NT), workers commuting out of and into each LGA. Using summary graphs and geospatial visualizations we find (...) that while there is substantial leakage out of most LGAs there are also gains from those leaving an LGA to work and then returning home with their income. Overall, for most LGAs and all remote LGAs there is net leakage. In contrast, Wagait, Palmerston, Litchfield and Alice Springs experience net gains from work commuting. Core-Periphery staples theory (Carson 2011) helps explain these net gaining LGAs, but cannot be used to consistently explain net leakage or net gain for population centers and nearby periphery LGAs. Darwin, including parts of Unincorporated NT, together act as a net leakage core to surrounding commuter LGAs such as Palmerston, Litchfield and Wagait. Katherine also acts as a net leakage core for surrounding peripheral LGAs despite receiving some offsetting employment income gains through mining. In addition to Katherine, Mining and the supporting Construction industry are also delivering net employment income gains to the core centers of Darwin, Palmerston, and Litchfield from periphery and typically remote LGAs. For remote mining commuters, these core centers offer preferred places to live. In contrast to Darwin and Katherine, Alice Springs acts as an employment income sink drawing on net employment gains from periphery remote LGAs. Our geospatial visualizations also help to identify the leakage vulnerability of remote LGAs dependent on mining like Central Desert and East Arnhem. Of all the remote LGAs, East Arnhem has the highest average net leakage of income across the most diversified distribution of industries, primarily derived from mining and its supporting construction and upstream manufacturing industries. Combined, these factors make East Arnhem particularly vulnerable to mining related downturns. Also, Alice Springs and Coomalie are highly vulnerable to commuting in Business Services and Public and Personal Services respectively. However, these vulnerabilities also cloak hidden flexibilities to deal with job losses during downturns. Undertaking our analysis for a number of census years could help decision makers build scenarios for future economic development and employment. (shrink)

Wage inequality and land and labor insecurity are critical barriers to sustainable palm oil production among those employed in Indonesia’s small-farm sector. Palm oil contract farming, a pre-harvest agreement between palm oil farmers and transnational processors and traders, facilitates smallholder participation in global agro-commodities markets, improves smallholder livelihoods, and promotes local economic development in rural communities. But negative externalities in contract farming can emerge depending on whether corporate guarantors of contract-farm assets manage farmer assets equitably. This study explores how (...) contract farming agreements between smallholder farmers of palm oil and futures traders of palm stocks impact the long-term economic development of smallholder palm oil farming in Indonesia. We examined the relative impact of transnational palm oil corporations on smallholder assets in the Indonesian palm oil industry using annual financial data (2003–2019) from Indonesian commodities trading firms. Temporal trends indicated that oligopolistic market conditions were strongly associated with a growing comparative advantage in palm oil, the asymmetric accumulation of land resources by transnational firms, and excessive firm revenues from palm farmer activities. Our regression modelling results suggested that the comparative advantage in Indonesian palm oil was driven by state-oriented policies such that benefit palm traders but disadvantage smallholder farmers. And, through non-metric multidimensional scaling, we demonstrated that smallholder farmers were inefficiently used by firms to produce palm oil, but that smallholder assets were a significant driver to firm revenue growth. Notwithstanding the adverse consequences on palm farmers, these results indicate a set of unique effects of palm oil contract farming on land and labor security in Southeast Asia. The paper reasons that a system of inequitable contract farming is operating in the Indonesian palm oil industry, whereby smallholder palm oil farmers are trapped by transnational firms into socio-economic farming schemes of low oil yield and non-market activity, thus providing palm firms with lucrative non-market revenue streams. Large transnational trading firms are thereby implicated in the long-run commodification of smallholder land for marginal fruit production while exploiting a farmer’s non-market advantages through the manipulation of farmer assets. (shrink)

Preemption is a powerful strategy used by special interest groups to undermine strong, local public health standards. Currently, 20 states in the U.S. have preemption ordinances in place related to clean indoor air initiatives. These preemption laws are the direct result of an ongoing and aggressive campaign of tobacco companies to thwart clean indoor air initiatives, which ultimately, according to tobacco industry internal documents, cause significant reductions in their annual revenues. Clean indoor air policies have arisen from a (...) greater understanding of the documented health risks associated with exposure to secondhand smoke and action by local government to protect the public from these hazards. The efforts of the tobacco industry undermine local authority and seek to shift policy action to the state and federal levels, where the industry has greater political influence. (shrink)

The democratic backsliding that has accelerated across the globe over the past decade has included a rollback of liberal arts and sciences (LAS) as a system of university education. This essay explores the origins and goals of the global LAS education reform movement. I argue that while the movement is under threat largely due to its principled value of educating democratic citizens, it still has powerful potential and global impact; in part because LAS education is primarily an indigenous phenomenon adapting (...) to local circumstances. I also argue that U.S. universities could contribute more constructively to the movement if they conceived of their role as global civic actors that conduct themselves in the spirit of mutuality and reciprocity, not as multinational corporations that channel neoliberal tendencies to maximize revenue. U.S. critics of the global LAS movement should also pay heed to the United States’ own history. Specifically, they can learn from historically Black colleges and universities how, operating under the extreme authoritarianism of the Jim Crow era, they managed to produce leaders who shaped a more democratic country. Liberal arts education produces short term benefits for students and alumni, but in the democratic context it is a long-term wager. (shrink)

The credit policy of the«Communal Bank» is based on objective criteria in order to respect local autonomy. The financial results of the consolidation are difficult to determine. Several factors could have influenced the present state of municipal finances : the consolidation being done in a period of economic difficulties, the crisis of the public finances, the reform of the Municipal Fund, and the transformation of the Centers for Public Assistance into Public Centers for Social Welf are. The consolidations did (...) not generale any savings, but it al,so did not cause an alarming increase of expenses. With respect to budget balancing, the amalgamated municipalities should do better than the non-amalgamated municipalities. To keep the increase of expenses low in comparison with the revenues, the municipalities had to make cuts in several sectors.As to the current fniancial situation in the three regions, the municipalities of the Brussels regon are in a very painful situation ; in Flanders, the number of municipalities with deficits is higher than in Wallonia, but the deficits in W allonia are bigger. To stop this negative evolution one must strive for balanced budgets and reshape them into reliable instruments. (shrink)

Ecotourism has been lauded as a potentially effective means for raising revenue for nature conservation, and certification schemes likewise promise to help to “sustain the well-being of local people” in ecotourist destinations. In this paper, we consider the social and environmental justice dimensions of ecotourism through the certification schemes that define the industry, treating the desire to engage in ethically responsible travel as a necessary but insufficient condition for bringing about these desired ends, and one that requires accurate and (...) trustworthy information in order to effectively realize ecotourism’s potential to engage normative concerns through leisure activities. (shrink)

The Expected Shortfall or Conditional Value-at-Risk (CVaR) has been playing the role of main risk measure in the recent years and paving the way for an enormous number of applications in risk management due to its very intuitive form and important coherence properties. This work aims to explore this measure as a probability-dependent utility functional, introducing an alternative view point for its Choquet Expected Utility representation. Within this point of view, its main preference properties will be characterized and its utility (...) representation provided through local utilities with an explicit dependence on the assessed revenue’s distribution (quantile) function. Then, an intuitive interpretation for the related probability dependence and the piecewise form of such utility will be introduced on an investment pricing context, in which a CVaR maximizer agent will behave in a relativistic way based on his previous estimates of the probability function. Finally, such functional will be extended to incorporate a larger range of risk-averse attitudes and its main properties and implications will be illustrated through examples, such as the so-called Allais Paradox. (shrink)

The Australian Productivity Commission and a Joint Select Committee on Gambling Reform have recommended implementation of a mandatory pre-commitment system for electronic gambling. Organizations associated with the gambling industry have protested that such interventions reduce individual rights, and will cause a reduction in revenue which will cost jobs and reduce gaming venue support for local communities. This article is not concerned with the design details or the evidence base of the proposed scheme, but rather with the fundamental criticism that (...) a mandatory pre-commitment policy is an unacceptable interference with the liberty of the individual, and of organizations. It is argued that the concept of paternalism is a useful lens with which to study the interactions between business and society on this issue. It is contended that the benefits of a pre-commitment system to problem gamblers and society are socially and economically significant, and the cost to recreational gamblers, particularly the cost in terms of interference with the liberty of the individual, is minimal. Pre-commitment also requires gambling businesses to act in a more socially responsible manner. It is concluded that the proposed legislation constitutes a paternalistic intervention by government on the interaction between business and society, and that this is justified. (shrink)

Martin Davies; II*—Perceptual Content and Local Supervenience, Proceedings of the Aristotelian Society, Volume 92, Issue 1, 1 June 1992, Pages 21–46, https://do.