Archaeology of South America /

no.33(1936)

Scotland: A New Fiscal Settlement

Executive Summary Many commentators have criticised the strategy currently used to finance the Scottish Parliament – both the block grant system, and the small degree of fiscal autonomy devised in the Calman report and the UK government’s 2009 White Paper. Nevertheless, fiscal autonomy has now been conceded in principle. This paper sets out to identify formally what level of autonomy would be best for the Scottish economy and the institutional changes needed to support that arrangement. Our conclusions are in line with the Steel Commission: that significantly more fiscal powers need to be transferred to Scotland. But what we can then do, which the Steel Commission could not, is to give a detailed blueprint for how this proposal might be implemented in practice. We face two problems. The existing block grant system can and has been criticised from such a wide variety of points of view that it effectively has no credibility left. On the other hand, the Calman proposals (and the UK government proposals that followed) are unworkable because, to function, they require information that the policy makers cannot possibly have; and because, without borrowing for current activities, they contain no mechanism to reconcile contractual spending (most of the budget) with variable revenue flows – which is to invite an eventual breakdown. But in its attempt to fix these problems, the UK White Paper introduces three further difficulties: new grounds for quarrels between the UK and Scottish governments, a long term deflation bias, and a loss of devolution.

Subsidies as Optimal Fiscal Stimuli

In the theoretical macroeconomics literature, fiscal policy is almost uniformly taken to mean taxing and spending by a ‘benevolent government’ that exploits the potential aggregate demand externalities inherent in the imperfectly competitive nature of goods markets. Whilst shown to raise aggregate output and employment, these policies crowd-out private consumption and hence typically reduce welfare. In this paper we consider the use of ‘tax-and-subsidise’ instead of ‘taxand- spend’ policies on account of their widespread use by governments, even in the recent recession, to stimulate economic activity. Within a static general equilibrium macro-model with imperfectly competitive good markets we examine the effect of wage and output subsidies and show that, for a small open economy, positive tax and subsidy rates exist which maximise welfare, rendering no intervention as a suboptimal state. We also show that, within a two-country setting, a Nash non-cooperative symmetric equilibrium with positive tax and subsidy rates exists, and that cooperation between trading partners in setting these rates is more expansionary and leads to an improvement upon the non-cooperative solution.

Picking the Right Budget Constraint for Scotland

This position paper considers the devolution of further fiscal powers to the Scottish Parliament in the context of the objectives and remit of the Smith Commission. The argument builds on our discussion of fiscal decentralization made in our previous published work on this topic. We ask what sort of budget constraint the Scottish Parliament should operate with. A soft budget constraint (SBC) allows the Scottish Parliament to spend without having to consider all of the tax and, therefore, political consequences, of that spending, which is effectively the position at the moment. The incentives to promote economic growth through fiscal policy – on both the tax and spending sides are weak to non-existent. This is what the Scotland Act, 1998, and the continuing use of the Barnett block grant, gave Scotland. Now other budget constraints are being discussed – those of the Calman Commission (2009) and the Scotland Act (2012), as well as the ones offered in 2014 by the various political parties – Scottish Conservatives, Scottish Greens, Scottish Labour, the Scottish Liberal Democrats and the Scottish Government. There is also the budget constraint designed by the Holtham Commission (2010) for Wales that could just as well be used in Scotland. We examine to what extent these offer the hard budget constraint (HBC) that would bring tax policy firmly into the realm of Scottish politics, asking the Scottish electorate and Parliament to consider the costs to them of increasing spending in terms of higher taxes; or the benefits to them of using public spending to grow the tax base and own-sourced taxes? The hardest budget constraint of all is offered by independence but, as is now known, a clear majority of those who voted in the referendum did not vote for this form of budget constraint. Rather they voted for a significant further devolution of fiscal powers while remaining within a political and monetary union with the rest of the UK, with the risk pooling and revenue sharing that this implies. It is not surprising therefore that none of the budget constraints on offer, apart from the SNP’s, come close to the HBC of independence. However, the almost 25% fall in the price of oil since the referendum, a resource stream so central to the SNP’s economic policy making, underscores why there is a need for a trade off between a HBC and risk pooling and revenue sharing. Ranked according to the desirable characteristic of offering something approaching a HBC the least desirable are those of the Calman Commission, the Scotland Act, 2012, and Scottish Labour. In all of these the ‘elasticity’ of the block grant in the face of failure to grow the Scottish tax base is either not defined or is very elastic – meaning that the risk of failure is shuffled off to taxpayers outside of Scotland. The degree of HBC in the Scottish Conservative, Scottish Greens and Scottish Liberal Democrats proposals are much more desirable from an economic growth point of view, the latter even embracing the HBC proposed by the Holtham Commission that combines serious tax policy with welfare support in the long-run. We judge that the budget constraint in the SNP’s proposals is too hard as it does not allow for continuation of the ‘welfare union’ in the UK. We also consider that in the case of a generalized UK economic slow requiring a fiscal stimulus that the Scottish Parliament be allowed increased borrowing to be repaid in the next economic upturn.

La crisi sub-prime i el crack de 1929: Comparació d'episodis d'eufòria financera

Treball de recerca realitzat per un alumne d'ensenyament secundari i guardonat amb un Premi CIRIT per fomentar l'esperit científic del Jovent l'any 2009. La present investigació té per objecte d’estudi la relació, atès el període de turbulències econòmiques que travessa el món globalitzat, entre els episodis d’eufòria financera i les crisi financeres i econòmiques, i la periodicitat amb les que aquestes es produeixen. Aquesta pretén confrontar-se des d’una aproximació històric-econòmica, mitjançant l’anàlisi i la comparació de dos successos -el crack borsari de 1929 i la crisi sub-prime- per tal de demostrar la existència de comuns denominadors, i, a la llum dels resultats, apreciar les conclusions que aporta la Història. Serà, doncs, aquesta periodicitat i les seves implicacions la qual s'ambicionarà contrastar amb la realitat mitjançant l'aplicació i l'anàlisi pràctica de dos episodis rellevants i paradigmàtics, amb el recolzament i l'autoritat del model comparatiu establerts per l'economista John Kenneth Galbraith al seu llibre ''Breve historia de la euforia financiera''.

National Standards for Residential Care Settings for Older People

National Standards for Residential Care Settings for Older People The Health Information and Quality Authority (the Authority) is the statutory agency with responsibility for developing standards for health and social care services, with the exception of mental health services, and then ensuring that the standards are being met. It is the function of the Authority to set the standards for residential care settings for older people including nursing homes, inspect that they are being met and register providers that meet them. This will be undertaken by the Social Services Inspectorate within the Authority. Click here to download PDF 458kb

Health Act 2007

Health Act 2007 AN ACT TO ESTABLISH A BODY TO BE KNOWN AS AN tU´ DARA´ S UM FHAISNE´ IS AGUS CA´ ILI´OCHT SLA´ INTE OR, IN THE ENGLISH LANGUAGE, AS THE HEALTH INFORMATION AND QUALITY AUTHORITY AND OIFIG AN PHRI´OMH-CHIGIRE SEIRBHI´SI´ SO´ ISIALACHA OR, IN THE ENGLISH LANGUAGE, THE OFFICE OF THE CHIEF INSPECTOR OF SOCIAL SERVICES ANDTO PROVIDE FOR THE DISSOLUTION OF CERTAIN BODIES; TO PROVIDE FOR THE TRANSFER OF THE FUNCTIONS OF THE DISSOLVED BODIES AND THEIR EMPLOYEES TO THE HEALTH INFORMATION AND QUALITY AUTHORITY; Click here to download PDF 534kb

Department of Health & Children: Statement of Strategy 2008 - 2010

During the period covered by our last Statement of Strategy, fundamental changes were made to the structures and organisation of our health services. Most notably, the Health Service Executive (HSE) was established, and given statutory responsibility to use the resources available to it in the most beneficial, effective, and efficient manner to improve, promote and protect the health and welfare of the public. The Health Information and Quality Authority (HIQA) was established to help drive continuous improvement in Ireland's health and social care services. Click here to download PDF 464kb

La festa de la Santantonada a la Todolella (els Ports)

Descripció, anàlisi i propostes sobre la Santantonada tolellana.

Introduction : la normalisation des services dans la mondialisation

This book examines the role of technical standards in the regulation of services at the international level. It brings together scholarship in international political economy, French regulation theory, and economic sociology in order to discuss the following questions: Which services are most likely to be internationalised and what actors are the most concerned by the phenomenon? What is the relationship between the internationalisation of services and their institutional environment? What is more particularly the role of technical standards in delivering and using services? The introductory chapter presents a comprehensive analysis of cutting edge research on these questions. It argues that technical standards shape new forms of collective action and transnational authority. The chapter suggests some hypotheses for a new research agenda.

Spatial modelling of Lutzomyia (Nyssomyia) whitmani s.l. (Antunes & Coutinho, 1939) (Diptera: Psychodidae: Phlebotominae) habitat suitability in the state of Mato Grosso, Brazil

Lutzomyia (Nyssomyia) whitmani s.l.is the main vector of cutaneous leishmaniasis in state of Mato Grosso, but little is known about environmental determinants of its spatial distribution on a regional scale. Entomologic surveys of this sand fly species, conducted between 1996 and 2001 in 41 state municipalities, were used to investigate the relationships between environmental factors and the presence of the species, and to develop a spatial model of habitat suitability. The relationship between averaged CDC light trap indexes and 15 environmental and socio-economic factors were tested by logistic regression (LR) analysis. Spatial layers of deforestation tax and the Brazilian index of gross net production (IGNP) were identified as significant explanatory variables for vector presence in the LR model, and these were then overlaid with habitat maps. The highest habitat suitability in 2001 was obtained for the heavily deforested areas in the Central-North, South, East, and Southwest of Mato Grosso, particularly in municipalities with lower IGNP values.

Organisation des secours extrahospitaliers lors du sommet 2003 du G8: nouveau concept de poste médical mobile (PMM) [Prehospital medical care organization during the 2003 G8 summit: a new concept of Mobile Medical Squadrons (MMS)].

OBJECTIVE: The occurrence of the 2003 G8 summit in Evian and the threat of major civil riots or even terrorist attacks in the Swiss neighbourhood forced us to imagine a new system of rescue and medical care in case of numerous victims. Previous occurrences of the G8 in Europe or America have demonstrated the need of flexible and mobile structures, able to respond quickly to crowd movements, unlike the usual static structure of rescue systems designed for major accidents. METHODS: We developed a new concept of Mobile Medical Squadrons (MMS) consisting of several vehicles and medical care and rescue human resources. In our concept, each MMS consisted of 3 emergency doctors, 5 paramedics and 9 first-aid workers. They were designed to handle 15 patients, with a large autonomy in terms of rescue, medical care, evacuation and medical authority. The equipment included medical, resuscitation, simple decontamination, evacuation and communication materials. RESULTS: The MMS were dispatched four times during the G8 summit following civil riots. They took care of 12 injured patients. CONCLUSION: The concept of MMS as a reinforcement of the existing rescue and health care resources appears as a new flexible, a modular and useful concept for the medical management of collective prehospital emergency situations. Its use is suggested instead of the traditional static concept of rescue systems designed for major accidents.

Technologies de procédé et de contrôle pour réduire la teneur en sel du jambon sec et des saucissons

Dans certains pays européens, les produits carnés élaborés peuvent représenter près de 20% de la consommation journalière de sodium. De ce fait, les industries de la viande tentent de réduire la teneur en sel dans les produits carnés pour répondre, d’une part aux attentes des consommateurs et d’autre part aux demandes des autorités sanitaires. Le système Quick‐Dry‐Slice process (QDS®), couplé avec l’utilisation de sels substituant le chlorure de sodium (NaCl), a permis de fabriquer, avec succès, des saucisses fermentées à basse teneur en sel en réduisant le cycle de fabrication et sans ajout de NaCl supplémentaire. Les technologies de mesure en ligne non destructives, comme les rayons X et l’induction électromagnétique, permettent de classifier les jambons frais suivant leur teneur en gras, un paramètre crucial pour adapter la durée de l’étape de salaison. La technologie des rayons X peut aussi être utilisée pour estimer la quantité de sel incorporée pendant la salaison. L’information relative aux teneurs en sel et en gras est importante pour optimiser le processus d’élaboration du jambon sec en réduisant la variabilité de la teneur en sel entre les lots et dans un même lot, mais aussi pour réduire la teneur en sel du produit final. D’autres technologies comme la spectroscopie en proche infrarouge (NIRS) ou spectroscopie microondes sont aussi utiles pour contrôler le processus d’élaboration et pour caractériser et classifier les produits carnés élaborés, selon leur teneur en sel. La plupart de ces technologies peuvent être facilement appliquées en ligne dans l’industrie afin de contrôler le processus de fabrication et d’obtenir ainsi des produits carnés présentant les caractéristiques recherchées.

Berga, molt més que patrimoni immaterial

Planteja un projecte extens,innovador i creatiu, que a part d’un anàlisi de l’estat de la qüestió del patrimoni a Berga i el seu úsproposa noves rutes i noves propostes per conèixer la història de la ciutat de forma més global iamena, activar, donar valor i proposar restauracions d’urgència a elements poc valorats i pocdifosos. Fer que la cultura de Berga sigui molt més que la Patum, un patrimoni sostenible duranttot l’any, proper a tota classe de persones, famílies, col·lectius....S'ha volgut crear una visió global de la cultura Berguedana, una ruta que indagui des dels orígensfins l’actualitat de la capital de comarca, ja que les propostes actuals que s’ofereixen des del’Oficina de turisme de la ciutat, segmenten la història en parts i per tant els donen més valor, endetriment d’altres que al meu parer també són cabdals en la formació de l’actual Berga

A Tributação de Prestação de Serviços em Cabo Verde

O presente trabalho investiga a tributação dos serviços em Cabo Verde, trata-se de uma questão importante do ponto de vista financeiro, uma vez que a economia aberta e insular de Cabo Verde é uma grande consumidora de serviços prestados por operadores económicos não residentes. Por outro lado trata de uma questão interessante do ponto de vista jurídico, porque parece actualmente faltar norma de incidência que permite a sujeição destes rendimentos ao Imposto Único sobre os Rendimentos Cabo-verdiano. Em face disto poder-se-ia porventura afirmar que as normas de incidência que servem para fundamentar a tributação dos rendimentos derivados de prestação de serviços a não residentes se encontram nas disposições orçamentais que fixam a própria taxa liberatória de 20% aplicável ao rendimento auferido por não residentes, mesmo que não tenham estabelecimentos estáveis. De resto, não é com base no regulamento do IUR mas com base nas leis do Orçamentos do Estado que a administração fiscal Cabo-verdiana tem vindo a proceder á liquidação deste imposto. As taxas liberatórias previstas nas leis orçamentais não podem nunca aplicar-se a rendimentos que se encontrem fora do âmbito de incidência objectiva, subjectiva ou territorial do IUR. Depois de estudado o tratamento que o direito interno cabo-verdiano faz dos rendimentos derivados de prestação de serviços vale a pena olhar brevemente também ao tratamento que eles merecem no contexto do direito internacional e, muito em particular, da convenção para evitar a Dupla Tributação (CDT) em matéria de imposto sobre o rendimento e prevenir a evasão fiscal, celebrada entre Cabo Verde e Portugal no ano de 1999 e actualmente em vigor.