771 resultados para Taxation of articles of consumption


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Achieving sustainable consumption patterns is a crucial step on the way towards sustainability. The scientific knowledge used to decide which priorities to set and how to enforce them has to converge with societal, political, and economic initiatives on various levels: from individual household decision-making to agreements and commitments in global policy processes. The aim of this thesis is to draw a comprehensive and systematic picture of sustainable consumption and to do this it develops the concept of Strong Sustainable Consumption Governance. In this concept, consumption is understood as resource consumption. This includes consumption by industries, public consumption, and household consumption. Next to the availability of resources (including the available sink capacity of the ecosystem) and their use and distribution among the Earth’s population, the thesis also considers their contribution to human well-being. This implies giving specific attention to the levels and patterns of consumption. Methods: The thesis introduces the terminology and various concepts of Sustainable Consumption and of Governance. It briefly elaborates on the methodology of Critical Realism and its potential for analysing Sustainable Consumption. It describes the various methods on which the research is based and sets out the political implications a governance approach towards Strong Sustainable Consumption may have. Two models are developed: one for the assessment of the environmental relevance of consumption activities, another to identify the influences of globalisation on the determinants of consumption opportunities. Results: One of the major challenges for Strong Sustainable Consumption is that it is not in line with the current political mainstream: that is, the belief that economic growth can cure all our problems. So, the proponents have to battle against a strong headwind. Their motivation however is the conviction that there is no alternative. Efforts have to be taken on multiple levels by multiple actors. And all of them are needed as they constitute the individual strings that together make up the rope. However, everyone must ensure that they are pulling in the same direction. It might be useful to apply a carrot and stick strategy to stimulate public debate. The stick in this case is to create a sense of urgency. The carrot would be to articulate better the message to the public that a shrinking of the economy is not as much of a disaster as mainstream economics tends to suggest. In parallel to this it is necessary to demand that governments take responsibility for governance. The dominant strategy is still information provision. But there is ample evidence that hard policies like regulatory instruments and economic instruments are most effective. As for Civil Society Organizations it is recommended that they overcome the habit of promoting Sustainable (in fact green) Consumption by using marketing strategies and instead foster public debate in values and well-being. This includes appreciating the potential of social innovation. A countless number of such initiatives are on the way but their potential is still insufficiently explored. Beyond the question of how to multiply such approaches, it is also necessary to establish political macro structures to foster them.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Ever since its initial introduction some fifty years ago, the rational expectations paradigm has dominated the way economic theory handles uncertainty. The main assertion made by John F. Muth (1961), seen by many as the father of the paradigm, is that expectations of rational economic agents should essentially be equal to the predictions of relevant economic theory, since rational agents should use information available to them in an optimal way. This assumption often has important consequences on the results and interpretations of the models where it is applied. Although the rational expectations assumption can be applied to virtually any economic theory, the focus in this thesis is on macroeconomic theories of consumption, especially the Rational Expectations–Permanent Income Hypothesis proposed by Robert E. Hall in 1978. The much-debated theory suggests that, assuming that agents have rational expectations on their future income, consumption decisions should follow a random walk, and the best forecast of future consumption level is the current consumption level. Then, changes in consumption are unforecastable. This thesis constructs an empirical test for the Rational Expectations–Permanent Income Hypothesis using Finnish Consumer Survey data as well as various Finnish macroeconomic data. The data sample covers the years 1995–2010. Consumer survey data may be interpreted to directly represent household expectations, which makes it an interesting tool for this particular test. The variable to be predicted is the growth of total household consumption expenditure. The main empirical result is that the Consumer Confidence Index (CCI), a balance figure computed from the most important consumer survey responses, does have statistically significant predictive power over the change in total consumption expenditure. The history of consumption expenditure growth itself, however, fails to predict its own future values. This indicates that the CCI contains some information that the history of consumption decisions does not, and that the consumption decisions are not optimal in the theoretical context. However, when conditioned on various macroeconomic variables, the CCI loses its predictive ability. This finding suggests that the index is merely a (partial) summary of macroeconomic information, and does not contain any significant private information on consumption intentions of households not directly deductible from the objective economic variables. In conclusion, the Rational Expectations–Permanent Income Hypothesis is strongly rejected by the empirical results in this thesis. This result is in accordance with most earlier studies conducted on the topic.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Esta tese é composta por quatro artigos que permitiram avaliar o impacto do consumo de alimentos fora do domicílio na dieta e no peso corporal da população brasileira. O primeiro artigo revisou de forma sistemática as evidências científicas da associação entre alimentação fora do domicílio e peso corporal com abordagem crítica dos artigos publicados na literatura. Foram avaliados 28 artigos e os resultados sugeriram uma associação positiva entre o consumo de alimentos fora do domicílio e o ganho de peso. A revisão mostrou que uma das limitações nessa área é a ausência de padronização nas definições e métodos de avaliação do consumo de alimentos fora do domicílio. Para o desenvolvimento dos demais artigos, utilizou-se dados do Inquérito Nacional de Alimentação (INA) do Brasil, uma subamostra da Pesquisa de Orçamentos Familiares (POF) 2008-2009, com o objetivo de caracterizar o consumo de alimentos fora do domicílio da população brasileira (artigo 2) e investigar a associação entre alimentação fora do domicílio e ingestão total de energia (artigo 3) e peso corporal (artigo 4). As análises foram realizadas com os dados de consumo de alimentos coletados por meio de registro alimentar de 34.003 indivíduos acima de 10 anos em dois dias não-consecutivos. Os registros incluíram descrição detalhada dos alimentos e quantidade consumida, tipo de preparação, horário e local de consumo (dentro ou fora do domicílio). Alimentação fora do domicílio foi definida como todo alimento adquirido e consumido fora de casa. O primeiro dia de registro foi utilizado nas análises, considerando o peso amostral específico do INA e o efeito do desenho amostral. O consumo de alimentos fora do domicílio no Brasil foi reportado por 40% dos entrevistados; diminuiu com a idade e aumentou com a renda em todas as regiões brasileiras; foi maior entre os homens e na área urbana. Os grupos de alimentos com maior percentual de consumo fora de casa foram bebidas alcoólicas, salgadinhos fritos e assados, pizza, refrigerantes e sanduíches. Entre indivíduos residentes nas áreas urbanas do Brasil (n=25.753), a média de energia proveniente dessa alimentação foi 337 kcal, representando 18% do consumo total de energia. Alimentação fora do domicílio foi positivamente associada ao consumo total de energia. Avaliando somente adultos entre 25 e 65 anos de idade das áreas urbanas (n=13.736) não foi encontrada associação entre o consumo de alimentos fora do domicílio e Índice de Massa Corporal (IMC). Indivíduos que consumiram alimentos fora do domicílio apresentaram menor ingestão de proteína; maior ingestão de gordura total, gordura saturada e açúcar livre; menor consumo de arroz, feijão e leite e maior consumo de salgadinhos fritos e assados, doces e açúcar, refrigerantes e bebidas alcoólicas do que não consumidores. Apesar da ausência de associação entre alimentação fora de casa e excesso de peso, o consumo de alimentos fora do domicílio influencia a qualidade da dieta dos indivíduos e em longo prazo pode ter um impacto no ganho de peso da população, portanto, deve ser considerado nas ações de saúde pública voltadas para a melhoria da alimentação dos brasileiros.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

O campo de estudos da Comunicação é conhecido pela sua interdisciplinaridade, o que permite analisar objetos relacionados a outras áreas do conhecimento por meio da perspectiva em que os diferentes tipos de mídia lhes apresentam. Utilizando palavras, imagens e sons os meios de comunicação colaboram para a produção dos significados de uso e apropriação de diferentes produtos e serviços disponíveis para o consumo. Por meio de um intercâmbio com o campo de estudos de consumo e tratando de um produto oriundo do campo da Educação, os cursos de MBA, este trabalho analisa as mensagens produzidas pelo Boa Chance, suplemento publicado pelo jornal O Globo. Para compor o referencial foram considerados teóricos do campo da Comunicação, Consumo, Educação e Representação Social. Além de oferecerem subsídios para refletir sobre o consumo desse tipo de produto, as idéias e conceitos apresentados também colaboram para compor as categorias elaboradas para a análise das matérias publicadas. Para aprofundar um pouco mais sobre os cursos de MBA foi traçado um histórico desse tipo de ensino, desde o seu surgimento nos Estados Unidos, passando pela sua ascensão a partir da década de 1940 até a sua chegada ao Brasil. A forma como os cursos adentraram a pauta dos cadernos de emprego, em especial, do Boa Chance, também é abordada. Entrevistas com repórteres e editores que trabalharam ou que ainda estão no caderno permitiram identificar o contexto em que as pautas relacionadas a esse tema se tornaram mais frequentes. A partir disso, foi possível compreender que o assunto começou a ganhar mais espaço na mesma medida que cresce a oferta de vagas pelas instituições, no começo dos anos 2000. Para entender de que maneira os meios de comunicação abordam para esse tipo de consumo e também quais são as representações que ele produz sobre os MBAs, foram analisadas 26 edições do caderno recolhidas entre 2009 e 2010.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This paper analyzes the effects of personal income tax progressivity on long-run economic growth, income inequality and social welfare. The quantitative implications of income tax progressivity increments are illustrated for the US economy under three main headings: individual effects (reduced labor supply and savings, and increased dispersion of tax rates); aggregate effects (lower GDP growth and lower income inequality); and welfare effects (lower dispersion of consumption across individuals and higher leisure levels, but also lower growth of future consumption). The social discount factor proves to be crucial for this third effect: a higher valuation of future generations' well-being requires a lower level of progressivity. Additionally, if tax revenues are used to provide a public good rather than just being discarded, a higher private valuation of such public goods will also call for a lower level of progressivity.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Esta tese é composta por dois artigos que buscaram avaliar a relação entre pressão arterial e consumo alimentar em adolescentes, no ensaio comunitário randomizado denominado PAPPAS (Pais, Alunos e Professores Pela Alimentação Saudável), conduzido com alunos do 5 ano de vinte escolas públicas do município de Duque de Caxias, Rio de Janeiro. Este ensaio teve como objetivo principal reduzir o ganho de peso excessivo dos adolescentes, por meio de intervenções que estimularam o consumo de frutas e feijão e desencorajaram o consumo de bebidas adoçadas e biscoitos. A pesquisa foi conduzida durante o ano letivo de 2010. A coleta de dados de consumo alimentar e medidas antropométricas ocorreu em três fases: (1) início do ano letivo, (2) metade do ano letivo e (3) fim do ano letivo. A pressão arterial foi mensurada nas fases 2 e 3. Nove sessões de educação nutricional foram realizadas. Pais/responsáveis e professores receberam informação e material de divulgação sobre os mesmos temas abordados em sala de aula. As análises estatísticas consideraram os dados faltantes e o efeito de conglomerado. No primeiro artigo é apresentado o efeito da intervenção na pressão arterial dos adolescentes. Os hábitos alimentares dos adolescentes são inadequados e redução do consumo de biscoitos e refrigerantes, bem como aumento do consumo de frutas, podem contribuir para redução da pressão arterial. Os achados nessa população de adolescentes com baixa prevalência de pressão arterial elevada sugerem que a qualidade da dieta pode contribuir para redução da pressão arterial, independente de possíveis modificações no IMC. Os resultados reforçam a importância da promoção de hábitos alimentares saudáveis para prevenir doenças cardiovasculares na vida adulta. No segundo artigo, em análise transversal, verificou-se a associação entre pressão arterial e consumo de refrigerante. O consumo de refrigerantes é comum entre adolescentes. Consumidores de refrigerante diet/light, seguido por consumidores de refrigerantes adoçados com açúcar, apresentaram pressão arterial mais alta indicando que a redução do consumo de refrigerantes é importante, bem como a prevenção da substituição de bebidas adoçadas com açúcar por bebidas diet/light. Os resultados sugerem que escolhas alimentares inadequadas podem estar associadas ao aumento da pressão arterial.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Measures of consumption and supply sources of seafood can provide valuable input to research and policy planning of a viable food system. This article fills a gap in the existing literature by mapping the existing seafood supply flows from various sources (local, domestic U.S., and foreign) in Hawaii. The authors trace the seafood transshipment of foreign origin via the continental United States to Hawaii and update total and per capita consumption of seafood more accurately by including noncommercial catches into the analysis. Per capita seafood consumption in Hawaii from all commercial sources is estimated at an annual average of 29 edible pounds during the 10-year period from 2000 to 2009. This is significantly more than the 16 edible pounds for all U.S consumption in 2009. Including noncommercial catch, the same measure increases to 37 edible pounds. The eight-pound differential suggests that noncommercial fishing is an important source of seafood supply in Hawaii. Overall, fresh tuna (Thunnus spp.) is the single largest species group consumed, followed by Pacific and Atlantic salmon (Salmonidae). By edible weight, the majority of Hawaii’s commercial seafood supply comes from foreign sources (57%) vs. local sources (37%), and U.S. domestic sources (6%). The leading sources for Hawaii’s direct seafood imports from 2000 to 2009, were Taiwan, Japan, New Zealand, the Philippines, and the Marshall Islands. Local supply becomes the majority source once noncommercial catch is included with 51% of the total supply.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

BACKGROUND: Illicit cigarettes comprise more than 11% of tobacco consumption and 17% of consumption in low- and middle-income countries. Illicit cigarettes, defined as those that evade taxes, lower consumer prices, threaten national tobacco control efforts, and reduce excise tax collection. METHODS: This paper measures the magnitude of illicit cigarette consumption within Indonesia using two methods: the discrepancies between legal cigarette sales and domestic consumption estimated from surveys, and discrepancies between imports recorded by Indonesia and exports recorded by trade partners. Smuggling plays a minor role in the availability of illicit cigarettes because Indonesians predominantly consume kreteks, which are primarily manufactured in Indonesia. RESULTS: Looking at the period from 1995 to 2013, illicit cigarettes first emerged in 2004. When no respondent under-reporting is assumed, illicit consumption makes up 17% of the domestic market in 2004, 9% in 2007, 11% in 2011, and 8% in 2013. Discrepancies in the trade data indicate that Indonesia was a recipient of smuggled cigarettes for each year between 1995 and 2012. The value of this illicit trade ranges from less than $1 million to nearly $50 million annually. Singapore, China, and Vietnam together accounted for nearly two-thirds of trade discrepancies over the period. Tax losses due to illicit consumption amount to between Rp 4.1 and 9.3 trillion rupiah, 4% to 13% of tobacco excise revenue, in 2011 and 2013. CONCLUSIONS: Due to the predominance of kretek consumption in Indonesia and Indonesia's status as the predominant producer of kreteks, illicit domestic production is likely the most important source for illicit cigarettes, and initiatives targeted to combat this illicit production carry the promise of the greatest potential impact.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

El ordenamiento jurídico portugués consagra un régimen fiscal especial para el sector cooperativo, basado, al igual que otros ordenamientos como el español o el italiano, en la protección de la mutualidad como forma de organización empresarial especialmente benéfica en el plano social. Para alcanzar ese objetivo, el régimen fiscal cooperativo debe ser selectivo, lo que significa que al legislador se le plantea el reto de establecer criterios para separar, dentro del marco cooperativo, lo que debe ser protegido de lo que no merece protección fiscal. El legislador portugués optó por un modelo basado en dos grupos de ramos cooperativos claramente diferenciados según los beneficios fiscales aplicables, ambos con amplias exenciones fiscales. El presente trabajo no se centra en el contenido de los beneficios aplicables sino en las condiciones que las cooperativas deben reunir para acogerse a esos regímenes fiscales favorables. Estos criterios son: i) una división entre operaciones con socios y operaciones con terceros; ii) una delimitación de las operaciones o actividades cooperativas según estén o no vinculadas con el “fin propio de la cooperativa”; y iii) una estructura prevalentemente mutualista del factor trabajo. Esta fórmula legal tiene su raíz en una legislación de 1929 y se ha mantenido hasta el día de hoy debido en parte a un fenómeno de inercia legislativa. El presente trabajo, basándose en la metodología de la sociología jurídica, asienta en una encuesta dirigida a 64 cooperativas, por la que se buscaba indagar hasta qué punto estos criterios (de acuerdo con los que se seleccionan las cooperativas que pueden acogerse a los regímenes fiscales favorables) cuadran con la realidad cooperativa actual. Como era de esperar, la vetustez del régimen hizo que se encontraran desajustes muy significativos, que reclaman una reforma urgente.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Low intakes of fruit and vegetables have previously been reported in the older population of Great Britain, particularly among certain socio-demographic groups. Levels and patterns of consumption in the older population of Northern Ireland, however, remain unknown. A representative sample of 1000 members of the older population of Northern Ireland were contacted by telephone to assess average intake of all fruits and vegetables and various demographic details. Data from 426 individuals (representative of the whole population) reported a mean consumption of 4.0 (SD 1-3) and 4.1 (SD 1-3) portions of fruit and vegetables per weekday and per weekend day respectively. Regression analyses revealed greater consumption on weekdays by females (B 0.53; P

Relevância:

100.00% 100.00%

Publicador:

Resumo:

A plethora of evidence suggests that developed societies such as the United Kingdom are becoming increasingly multicultural by the day. Hence, the diversity of consumption in these societies becomes gradually evident in the form of residents’ age, gender, income and ethnicity. Accordingly, this article explores the brand personification and symbolic consumption in respect of London-based Black African teenage consumers. The study is rooted in the interpretive research paradigm with 36 in-depth interviews conducted with the target respondents. The study shows the interactions of personal, social, cultural, psychological and commercial factors in how these young ethnic minority consumers make their consumption decisions, define and manage their various ‘selves’ in the postmodern society. It specifically highlights that they use symbolic consumption to address their need for acceptance in the society. It updates the extant ethnic minority studies and enriches the current understanding about symbolic consumption and brand personification especially with a focus on a specific segment of the society. The managerial implications of the study are highlighted in the article.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Thesis (Ph.D.)--University of Washington, 2013

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The operation of power systems in a Smart Grid (SG) context brings new opportunities to consumers as active players, in order to fully reach the SG advantages. In this context, concepts as smart homes or smart buildings are promising approaches to perform the optimization of the consumption, while reducing the electricity costs. This paper proposes an intelligent methodology to support the consumption optimization of an industrial consumer, which has a Combined Heat and Power (CHP) facility. A SCADA (Supervisory Control and Data Acquisition) system developed by the authors is used to support the implementation of the proposed methodology. An optimization algorithm implemented in the system in order to perform the determination of the optimal consumption and CHP levels in each instant, according to the Demand Response (DR) opportunities. The paper includes a case study with several scenarios of consumption and heat demand in the context of a DR event which specifies a maximum demand level for the consumer.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

El proyecto “Perfil logístico de Colombia” tiene como objetivo poder suplir las falencias de información que existen actualmente en Colombia a la hora de proyectar el proceso logístico de un bien o servicio. Las empresas colombianas cuentan con pocos recursos para llevar la materia prima de forma eficaz a su fin o punto de consumo. Dentro de este proyecto se analizará el sector Minero en Colombia, donde este presenta un alto reconocimiento a nivel mundial. Posee metales preciosos y metales básicos, su principal producción es el carbón térmico, ferroníquel, oro y esmeraldas. De esta manera, la minería en mediana y pequeña escala presenta un alto potencial, el cual si es aprovechado de una manera adecuada puede llegar a convertirse en una fuente muy importante y representativa para el país en cuanto a ingresos y empleos. De acuerdo a los últimos años Colombia se ha convertido en un país atractivo en cuanto a la inversión de explotación minera, gracias al incremento de precios internacionales de los minerales y el desarrollo de la seguridad en Colombia. Se realizará un análisis global en el cual se mostrará la posición de Colombia frente a la situación internacional, esto se investigará de acuerdo a los diferentes indicadores como el PIB, índice global de competitividad, productividad, y balanza comercial. Así mismo, se examinará el nivel de infraestructura logística que promueve la planeación de los flujos logísticos teniendo variables de costo, tiempo, y transporte. Además se tendrán en cuenta factores como cadena de suministro, problemática del sector minero con el gobierno, caracterización mundial, panorama nacional, VSM (proveedores, productores, almacenamiento, distribución y logística inversa) y gremios.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

I look for classroom peer effects for psychoactive substance consumption among Colombian high school students and attempt to identify channels that rationalize for these effects. To do so, I use data for Colombian schools from 2011. I identify peer effects using household consumption behavior to instrument average classroom consumption. I find that an increase of 10% in the proportion of classroom users of alcohol, cannabis, and cocaine increases the probability of students to use alcohol, cannabis, and cocaine in 3.14%, 4.29%, and 2.38% respectively. I find no significant effect on cigarette smoking for the full sample but after exploring heterogeneous effects I find suggestive evidence that the effect is positive in some grades. I find some evidence that indicate that peer effects on alcohol, cannabis, and cocaine consumption operate through risk perception and easiness of access to psychoactive substances, meaning that the increase of likelihood of consumption could be explained because it is easier to access to drugs for students that interact with consumers or because a decrease in the risk students perceive of consuming these substances. Finally, through the use of a SUR and a 3SLS estimator I find strong correlations between smoking cigarettes and consuming cannabis (55 %), and cocaine (60 %).