Post-disaster housing reconstruction : challenges for effective community participation

The extant literature suggests that community participation is an important ingredient for the successful delivery of post-disaster housing reconstruction projects. Even though policy-makers, international funding bodies and non-governmental organisations broadly appreciate the value of community participation, post-disaster reconstruction practices systematically fail to follow, or align with, existing policy statements. Research into past experiences has led many authors to argue that post-disaster reconstruction is the least successful physically visible arena of international cooperation. Why is the principle of community participation not evident in the veracity of reconstructions already carried out on the ground? This paper discusses and develops the concepts of, and challenges to, community participation and the subsequent negative and positive effects on post-disaster reconstruction projects outcomes.

The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality

The taxation of multinational banks currently is governed by the general principles of international tax. However, it is arguable that there are characteristics exclusive to multinational banks that may warrant the consideration of a separate taxing regime. This article argues that because of the unique nature of multinational banks, the traditional international tax rules governing jurisdiction to tax and allocation of income do not produce a result which is optimal, as it does not reflect economic reality. That is, the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment. Formulary apportionment is considered as an alternative that reflects economic reality by recognising the unique nature of multinational banks and allocating the income to the location of the economic activity. The unique nature of multinational banking is recognised in the fact that formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Starting from this recognition, the purpose of this article is to demonstrate that formulary apportionment is a theoretically superior (or optimal) model for the taxation of multinational banks. An optimal regime, for the purposes of this article, is considered to be one that distributes the taxing rights in an equitable manner between the relevant jurisdictions, while, simultaneously allowing decisions of the international banks to be tax neutral. In this sense, neutrality is viewed as an economic concept and equity is regarded as a legal concept. A neutral tax system is one in which tax rules do not affect economic choices about commercial activities. Neutrality will ideally be across jurisdictions as well as across traditional and non-traditional industries. The primary focus of this article is jurisdictional neutrality. A system that distributes taxing rights in an equitable manner between the relevant jurisdictions ensures that each country receives its fair share of tax revenue. Given the increase in multinational banking, jurisdictions should be concerned that they are receiving their fair share. Inter-nation equity is concerned with re-determining the proper division of the tax base among countries. Richard and Peggy Musgrave argue that sharing of the tax base by countries of source should be seen as a matter of inter-nation equity requiring international cooperation. The rights of the jurisdiction of residency will also be at issue. To this extent, while it is agreed that inter-nation equity is an essential attribute to an international tax regime, there is no universal agreement as to how to achieve it. The current system attempts to achieve such equity through a combined residency and source regime, with the transfer pricing rules used to apportion income between the relevant jurisdictions. However, this article suggests, that as an alternative to the current regime, equity would be achieved through formulary apportionment. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. Yet these are two separate issues. As such, this article is divided into two core parts. The first part examines the theoretical soundness of the formulary apportionment model concluding that it is theoretically superior to the arm’s length pricing requirement of the traditional transfer pricing regime. The second part examines the practical implications of accepting formulary apportionment as an optimal model with a view to disclosing the issues that arise when a formulary apportionment regime is adopted. Prior to an analysis of the theoretical and practical application of formulary apportionment to multinational banks, the unique nature of these banks is considered. The article concludes that, while there are significant implementation, compliance, and enforcement issues to overcome, the unitary taxation model may be theoretically superior to the current arm’s length model which applies to multinational banks. This conclusion is based on the unitary taxation model providing greater alignment with the unique features of these banks.

Studying in Cuba, returning home to work : experiences of graduates from the English-speaking Caribbean

Cuba’s higher education scholarship program has received little attention in the literature on education and development. In this chapter, I discuss themes that emerge from my interviews with graduates from English-speaking Caribbean countries who studied in Cuba, as well as Cuban educators, on the nature of their academic programs and their subsequent careers. This facilitates exploration of a number of questions, including the following: 1. How, in the perceptions of scholarship students and graduates, have they experienced the philosophy of combing study, practical work, and research in the tertiary education curriculum in Cuban universities? 2. What impact does studying in Cuba appear to have on graduates after they return to their home countries? 3. How does the experience of the graduates throw light on the relationship between tertiary education and national development?

Introduction: Cuba's Capacity to Share

The Capacity to Share is the first book to document how Cubans share their highly developed educational services with other low-income states, especially those in Africa, Latin America, and the Caribbean. A variety of international and Cuban authors break new ground in presenting this research. They investigate the experiences of people who have studied in Cuba on scholarships from the Cuban government, the implications for their home countries, and the work of Cuban teachers and administrators to support education in other countries. The authors discuss how the Cuban "solidarity" approach prioritizes global educational cooperation for mutual support, rather than imposing conditional aid. The book offers original and unusual insights into issues of culture, education, aid, development, and change as they relate to low-income states.

The Cuban Revolution and Internationalism: Structuring Education and Health

The Capacity to Share is the first book to document how Cubans share their highly developed educational services with other low-income states, especially those in Africa, Latin America, and the Caribbean. A variety of international and Cuban authors break new ground in presenting this research. They investigate the experiences of people who have studied in Cuba on scholarships from the Cuban government, the implications for their home countries, and the work of Cuban teachers and administrators to support education in other countries. The authors discuss how the Cuban "solidarity" approach prioritizes global educational cooperation for mutual support, rather than imposing conditional aid. The book offers original and unusual insights into issues of culture, education, aid, development, and change as they relate to low-income states.

"You help me improve my English, I'll teach you Physics!" Cuban teachers overseas

Lending teachers for two-year periods is one of the ways in which Cuba has been able to collaborate with other countries in their efforts to improve educational planning and practice. My field research in 2001 in Jamaica (March and November) and in Namibia (December) enabled me to obtain information about how Cuban teachers are being utilized, and about the educational implications of this project. In Jamaica, I interviewed 15 Cuban teachers in several schools and one in the vocational institute, as well as the Cuban project supervisor in charge of the 51 Cuban teachers. I also talked with officials at the Jamaican Ministry of Education to obtain an idea of the developmental needs in the various subjects that the Cubans had been asked to teach. In Namibia I interviewed personnel in the National Sports Directorate and the Cuban manager in charge of the sports education project. The chapter draws on these interviews to build a picture of how the program of collaboration is organized, and considers its postcolonial significance, in theory and in practice, as an example of South-South collaboration. The chapter contributes to a multilevel style of comparative education analysis based on microlevel qualitative fieldwork within a framework that compares cross-cultural issues and national policies. The discussion of the educational situation of the host countries suggests why Cuban teachers can contribute to meeting curricular needs, particularly in the areas of the sciences, mathematics, Spanish, and sports. The friendly and joking remark of one of the Cuban teachers to school students in Jamaica: “You help me improve my English, I’ll teach you Physics!” highlights the reciprocal potential of these cooperation projects, discussed in several chapters of this book.

Cuba's Education System: A Foundation for "The Capacity to Share"

The Capacity to Share is the first book to document how Cubans share their highly developed educational services with other low-income states, especially those in Africa, Latin America, and the Caribbean. A variety of international and Cuban authors break new ground in presenting this research. They investigate the experiences of people who have studied in Cuba on scholarships from the Cuban government, the implications for their home countries, and the work of Cuban teachers and administrators to support education in other countries. The authors discuss how the Cuban "solidarity" approach prioritizes global educational cooperation for mutual support, rather than imposing conditional aid. The book offers original and unusual insights into issues of culture, education, aid, development, and change as they relate to low-income states.

Outlaw motorcycle gangs: A theoretical perspective

Outlaw Motorcycle Gangs are increasingly seen as a threat to communities around the world. They are a visible threat as a recognizable symbol of deviance and violence. This book discusses the social context within which Outlaw Motorcycle Gangs and groups have emerged and the implication of labelling these groups as deviant and outlaw. There is no doubt that members of these clubs have been involved in serious criminal activity and this book explores whether gang and organised crime theory can effectively explain their criminal activities. Importantly, the book also assesses policing and political responses to the clubs' activities. It argues that there is an increasing need for national and international cooperation on the part of law enforcement agencies with various levels of government as well as the private sector. Importantly, the book offers suggestions for the best responses to the crimes committed by members of Outlaw Motorcycle Gangs.

Editorial: Research reporting: Clarity and accuracy improve quality

Research publication is one of the final steps in the research process, which begins with development of a research idea. Moving through the process of bringing together collaborators, design of the study protocol, securing of grant or study funding, and obtaining ethic(s) approval to conduct the research, and implementation of the research, analysis and drawing of conclusions based on the data leads to publication of the study results. Although a final step in the research process entails dissemination of the results, many studies go unreported or are improperly reported. Indeed, reviewers have suggested that many randomized controlled trials, observational studies, and qualitative studies lack crucial methodological features or details that lend credibility to study results (Simera et al., 2010).

Pesticide exposure assessment in rice paddy areas: A Japanese perspective

This chapter provides an overview of the Japanese regulatory issues regarding pesticide use in rice paddies and an introduction of the new pesticide registration program. In addition, the experience of the environmental monitoring of pesticides and the modeling approaches used for the calculation of predicted environmental concentrations (PECs) in surface water and ground water systems adjacent to rice paddies in Japan are also discussed. Japan has been one of the major pesticide users in the world. Although having a long history in rice cultivation, the pesticide exposure assessment for paddy rice production received less attention compared with EU and US. Applications of up-to-date techniques and the development of realistic assessment procedures under specific climatic conditions as well as mitigation management practices for controlling pesticide contamination are important for an environmental-friendly rice production. Through the international cooperation and research exchanges, advances in pesticide risk assessment for rice paddies in Asian region and other rice-growing areas in the world would contribute to sustainable rice production. Transplanting of rice seedlings grows almost all rice paddies in Japan. The land preparation starts around April and June, and the harvest season lasts from August to October depending on the region and the rice varieties. Most of the rice paddies are treated with herbicides and other crop protection products, such as fungicides and insecticides that are applied during the crop season accordingly. Newly developed insecticides and fungicides are also applied during seedbed preparation.