Latin America and the Caribbean in the World Economy 2011-2012: Continuing crisis in the centre and new opportunities for developing economies

Includes bibliography

Brasil - Argentina e o Sistema Regional de Salvaguardas Nucleares

In 2011, the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials (ABACC), created to administer the Common System of Accounting and Control of Nuclear Material (CSAC) has completed twenty years of existence. ABACC and the Quadripartite Agreement established with International Atomic Energy Agency (IAEA) are a special system of safeguards that presents itself as an important example of regional contribution to global nuclear proliferation. The paper presents some considerations about the process of understanding between Brazil and Argentina that resulted in the creation of ABACC, indicates succinctly some theoretical explanations of international relations for this process and, from some features of the Agency, relates how the ABACC experience could support nuclear weapons free zones.

Le Zone Franche Urbane: Mercato europeo e Ordinamenti tributari

Lo studio delle Zone Franche Urbane all’interno del Diritto tributario europeo non ha potuto prescindere da una introduttiva delimitazione del lavoro, capace di distinguere le diverse tipologie di zone franche esistenti nei Paesi intra/extra Ue. Attraversando i casi-studio di Madeira, delle Azzorre, fino alla istituenda Zona Franca di Bruxelles, Zone d’Economie Urbaine stimulée (ZEUS), si è giunti alla constatazione dell’assenza di una definizione di Zona Franca Urbana: analizzando le esperienze normative vissute in Francia e in Italia, si è potuto tratteggiare il profilo territoriale, soggettivo e oggettivo del sistema agevolativo rivolto al recupero delle aree urbane degradate. La funzione strumentale della fiscalità, esplicitata per mezzo delle ZFU, ha condotto ad una verifica di diritto interno per controllare la legittimità delle scelte nazionali in ragione dei principi costituzionali nazionali, come anche una di diritto europeo per evitare che le scelte nazionali, anche se legittime sul piano interno, possano per gli stessi effetti incentivanti alle attività d'impresa presentarsi come una forma territoriale di aiuti di Stato fiscali. Evidenziando il rapporto tra le ZFU e il Mercato europeo si è voluto, da un lato, effettuare una ricostruzione sistemica necessaria per un’interpretazione delle ZFU che metta in luce le componenti di tale strumento orientate al perseguimento di un interesse socioeconomico, che in prima battuta generi una contraddizione, una deroga ai principi costituzionali e comunitari, per poi “sciogliersi” in una coerente applicazione degli stessi; dall’altro, tentare di elevare le ZFU a misura sistemica dell’Ordinamento europeo. Si è svolto, infine, un ragionamento in termini di federalismo fiscale con riferimento alle ZFU, trovando una adeguata collocazione nel percorso di devoluzione intrapreso dal legislatore nazionale, avendo quali interlocutori privilegiati le Regioni a Statuto Speciale.

Industrial agglomeration in Costa Rica : a descriptive analysis

This paper investigates the current situation of industrial agglomeration in Costa Rica, utilizing firm-level panel data for the period 2008-2012. We calculated Location Quotient and Theil Index based on employment by industry and found that 14 cantons have the industrial agglomerations for 9 industries. The analysis is in line with the nature of specific industries, the development of areas of concentration around free zones, and the evolving participation of Costa Rica in GVCs.

Sistema de descarga para metaneros de hasta 145000 m3 con gasinera para buques a propulsión de GNL

Current social demand for more environmentally-friendly fuels environment has imposed stringent emissions standards infectious greenhouse affecting all means of transport, including maritime. A few free zones emissions (ECA) in waters around the world have been established. This has driven to the Liquefied Natural Gas (LNG) as the fuel of the future for ships to comply with emissions laid down by the Convention International Prevention of the Pollution from Ships (MARPOL). The present work proposes the installation of a LNG station for ships in the future regasification plant of Granadilla (Santa Cruz de Tenerife). The work has understood the design and sizing of the receiving of the regasification plant terminal pipelines, as well as pipes for the LNG station. La demanda social actual por combustibles más respetuosos con el medio ambiente ha impuesto unas estrictas normas de emisiones de gases infecto invernadero que afectan a todos los medios de transporte, incluido el marítimo. Se han establecido unas zonas libres de emisiones (ECA) en aguas de todo el mundo. Esto ha impulsado al Gas Natural Licuado (GNL) como el combustible del futuro para buques para cumplir con las emisiones fijadas por la Convención Internacional de Prevención de la Contaminación de Barcos (MARPOL). El presente trabajo propone la instalación de una gasinera para buques en la futura planta de regasificación de Granadilla (Santa Cruz de Tenerife). El trabajo ha comprendido el diseño y dimensionamiento de las tuberías de la terminal de recepción de la planta de regasificación, así como las tuberías para la gasinera.

Optical scan manual of instructions for Illinois election judges.

Election judges serve a vital role in protecting the rights of voters. They are responsible for ensuring that the electoral process is administered fairly and in accordance with federal and state election laws. This manual of instructions has been prepared by the State Board of Elections to assist the election judges with the administration of their duties in accordance with Illinois statutes. The instructions in this manual describe the statutory responsibilities of election judges and their duties on Election Day. ... Included in this manual are step-by-step instructions which describe in detail the procedures to be followed before the polls open, during voting hours, and after the polls close....In addition, this manual reflects the many changes brought about by the Help America Vote Act of 2002 and Senate Bill 428, PA 0574. These changes include provisional voting, eligbility requirements for serving as a pollwatcher, campaign free zones and other processes encountered on Election Day.

Legislative and regulatory measures for preventing alcohol-related drownings and near-drownings

Objective: Alcohol contributes to about 30% of drowning fatalities associated with recreational aquatic activity and to 35% of drownings associated with boating. We consider regulatory and legislative strategies for preventing such deaths. Methods: We contacted water police in each Australian State and Territory to identify legislation creating alcohol-related offences for operators of recreational boats in their jurisdiction and to determine whether they conducted random breath testing (RBT). We also sought information from all 152 (81 urban and 71 rural) local government councils in NSW regarding restrictions on consumption of alcohol in public places within their shires. Results: Four Australian States (New South Wales, Queensland, Victoria and South Australia) have legislation prescribing maximum blood alcohol concentrations (BACs) for operators of recreational boats; all support this with RBT Western Australia, Tasmania and the Australian Capital Territory define more general offences for operating vessels while under the influence, of alcohol. Prohibitions or restrictions on consumption of alcohol in public places exist in 78 of the 86 shires in NSW that responded: 69 councils had alcohol-free zones, 53 restricted consumption of alcohol in public parks and reserves, and 33 had prohibitions or restrictions in some aquatic environments. Conclusions/implications: Legislation restricting BACs for recreational boat operators should be adopted in all Australian States and Territories. Optimal legislation would require that all occupants of recreational boats are required to comply with prescribed BAC levels, including when vessels are at anchor. Extension of by-laws prohibiting or restricting the consumption of alcohol specifically in aquatic environments warrants consideration.

Role of reinforcement/matrix interfacial strength in fatigue crack propagation in particulate SiC reinforced aluminum alloy 8090

A study has been made of the influence of the reinforcement/matrix interfacial strength on fatigue crack propagation in a powder metallurgy aluminum alloy 8090-SiC particulate composite. The interfacial region has been altered by two separate routes, the first involving aging of the 8090 matrix, with the subsequent formation of precipitate free zones at the boundaries, and the second consisting of oxidizing the surface of the SiC particles before their incorporation into the composite. In the naturally aged condition, oxidation of the SiC leads to a reduction in fatigue crack growth resistance at higher values of stress intensity range ΔK. This is due to a proportion of the crack growth occurring through voids formed in association with many of the weak SiC interfaces which have retained a layer of thick surface oxide after processing. On overaging no difference in crack growth rate is discernible between the oxidized and unoxidized SiC composites. It is proposed that this is due to similar levels of interfacial weakening having occurred in both composites, indicating that this is an important factor in the reduction of the high ΔK crack growth resistance of the unoxidized SiC composite on aging.

Editor's choice Regional trade agreements and export competitiveness: the uncertain path of Nicaragua’s apparel exports under CAFTA

The Central American Free Trade Agreement (CAFTA) has been a mixed blessing for economic development. While exports to the US economy have increased, dependency may hinder economic growth if countries do not diversify or upgrade before temporary provisions expire. This article evaluates the impact of the temporary Tariff Preference Levels (TPLs) granted to Nicaragua under CAFTA and the consequences of TPL expiration. Using trade statistics, country- and firm-level data from Nicaragua’s National Free Zones Commission (CNZF) and data from field research, we estimate Nicaragua’s apparel sector will contract as much as 30–40% after TPLs expire. Our analysis underscores how rules of origin and firm nationality affect where and how companies do business, and in so doing, often constrain sustainable export growth.

Interpretación metodológica de los precios de transferencia en Colombia

El concepto de precios de transferencia es un referente universal donde los países se han visto afectados por las malas prácticas comerciales que tiene las diferentes organizaciones en concentrar sus utilidades en aquellos lugares donde las cargas impositivas sean menores o tiendan a cero. Lo anterior implica que lo que dejo de pagar en una región por las bases tributarias determinadas lo estoy recibiendo como utilidad en otro país, generando índices de pobreza y de inequidad tributaria en los países de origen y riqueza a los países destino. Dentro de las directrices que tiene el Gobierno para evitar que se trasladen cargas tributarias entre países es definir unos criterios normativos vinculantes u obligatorios, que eviten que se tipifiquen estos focos de evasión y por el contrario generar una cultura empresarial donde se respete el principio de la plena competencia. Dentro de los criterios normativos están los criterios de vinculación, la información que se debe evidenciar como la comprobatoria y la informativa y las sanciones por incumplir los requisitos vinculantes antes mencionados lo cual nos obliga a profundizar en el mecanismo de control que ejerce el gobierno. De igual forma se establecieron destinos donde se tipifican los precios de transferencia como son los paraísos fiscales, las zonas francas y los vinculados del exterior, donde el destino más relevante donde el Gobierno ejerce control son los paraísos fiscales por sus características que las identifican como son las mínimas cargas tributarias y de igual forma la ausencia de información. Los contribuyentes del impuesto sobre la renta y complementarios que celebren operaciones con vinculados y/o estén obligados a la aplicación de las normas que regulen el régimen de precios de transferencia, deberán llevar acabo tales operaciones en cumplimiento del Principio de Plena Competencia, entendido como aquel en el cual las operaciones entre vinculados cumplen con las condiciones que se hubiesen observado en operaciones comparables con o entre partes independientes, lo anterior, a efectos de determinar sus ingresos ordinarios y extraordinarios, costos, deducciones, activos y pasivos para los fines del impuesto sobre la renta y complementarios. En el siguiente contenido el lector encontrara una metodología ilustrativa que le permita interpretar la normatividad contenida en el Estatuto Tributario (Ley 1607 de 2012 y Decreto 3030 de 2013 el cual reglamenta la norma la ley 1607) y su respectiva aplicación para dar cumplimiento a los requerimientos de la Administración de Impuestos y Aduanas Nacionales. Lo anterior significa que el contenido del texto es el contenido normativo el cual es detallado en su contenido en algunos aspectos gráfico, en otros casos numéricos y en los demás casos narrativos.

Wind Waves in the Arctic Seas: Envisat and AltiKa Data Analysis

Wind-generated waves in the Kara, Laptev, and East-Siberian Seas are investigated using altimeter data from Envisat RA-2 and SARAL-AltiKa. Only isolated ice-free zones had been selected for analysis. Wind seas can be treated as pure wind-generated waves without any contamination by ambient swell. Such zones were identified using ice concentration data from microwave radiometers. Altimeter data, both significant wave height (SWH) and wind speed, for these areas were further obtained for the period 2002-2012 using Envisat RA-2 measurements, and for 2013 using SARAL-AltiKa. Dependencies of dimensionless SWH and wavelength on dimensionless wave generation spatial scale are compared to known empirical dependencies for fetch-limited wind wave development. We further check sensitivity of Ka- and Ku-band and discuss new possibilities that AltiKa's higher resolution can open.

CONSIDERANDOS PARA LAS SOLICITUDES DE TERRITORIOS LIBRES DE ORGANISMOS GENÉTICAMENTE ALTERADOS (TRANSGÉNICOS), CON ÉNFASIS EN COSTA RICA

Resumen Se exponen los considerandos de diverso tipo que justifican la declaratoria de territorios libres de organismos genéticamente alterados (transgénicos), haciendo un énfasis en la situación de Costa Rica. Los razonamientos descritos están ampliamente respaldados en los hechos concretos analizados en el contenido de las referencias bibliográficas del caso.   Abstract Diverse considerations are presented that justify the declaration of territories as transgenic-free zones, with emphasis on the situation in Costa Rica. The arguments described are supported by the concrete facts analyzed in the contents of the bibliographic references.

La prevenzione e la risoluzione dei conflitti di giurisdizione nello Spazio di libertà, sicurezza e giustizia.

L’elaborato ha ad oggetto lo studio della tematica inerente alla prevenzione e alla risoluzione dei conflitti di giurisdizione tra autorità giudiziarie appartenenti a Paesi membri dell’Unione europea, in presenza di un reato caratterizzato da elementi di transnazionalità. In questi casi è necessario elaborare alcuni canoni idonei a individuare per tempo l’autorità giudiziaria competente a condurre l’attività di accertamento. Tale esigenza sorge a causa della lacunosità ed insufficienza dell’attuale normativa (Decisione quadro 2009/948/GAI) sotto molteplici profili: il riferimento è tanto alla carenza di tassatività e cogenza dei criteri necessari a radicare la giurisdizione in un determinato Stato, quanto all’irrilevanza, nelle dinamiche inerenti alla scelta del foro, dei diritti di difesa dell’indagato. In questa prospettiva, occorre dunque trovare un punto di equilibrio tra le istanze repressive e quelle di tutela dei diritti fondamentali: detto altrimenti, l’esigenza di evitare di prevenire “zone franche” nello Spazio di libertà, sicurezza e giustizia – anche alla luce della libertà di movimento dei soggetti e dunque dei criminali – non può comportare la lesione della sfera giuridica del cittadino europeo. Il presente lavoro di ricerca, sulla scorta dell'analisi tanto dei principi quanto delle regole attualmente vigenti, si pone l'obiettivo di individuare delle guidelines in linea con il portato garantistico della Carta dei diritti fondamentali dell'Unione europea ed efficaci per assolvere il mandato presente all’art. 82, § 1, lett. b) TFUE: ossia di prevenire e risolvere i conflitti di giurisdizione.

Resolución 11: Zonas y puertos francos = Resolution 11: Free ports and zones = Résolution 11: Ports francs et zones franches

El símbolo E/840/Rev.1 corresponde a la edición bilingüe inglés/francés publicada en 1953