Report on a special investigation of the Center for Agricultural Law and Taxation at Iowa State University, for the period April 1, 2009 through December 15, 2015

Report on a special investigation of the Center for Agricultural Law and Taxation at Iowa State University, for the period April 1, 2009 through December 15, 2015

Equality of opportunity, cultural diversity and claims for fairness

The present paper examines some of the tensions, problems and challenges associated with claims for equality of opportunity (the fairness argument). The introductory part identifies three separate forms of justification for public education, including the argument associated with equality of opportunity. Part II examines in detail two questions that reveal part of the anatomy of equality of opportunity: (1) what an opportunity is, and (2) when individuals’ opportunities are equal. This is followed by a presentation of the two basic principles of equality of opportunity: (1) the principle of non-discrimination, and (2) the “levelling the playing field” principle. The next part takes up the multiculturalist hypothesis advanced by minority groups for the accommodation and recognition of cultural diversity. This is followed by the identification of a set of claims comprising the “fairness argument”. The last section focuses on the “currency problem” associated with cultural diversity as a form of “unfair disadvantage”. Part V examines two of the major shortcomings associated with the multicultural conception of equality of opportunity, while the concluding part discusses some of the questions that must be answered by any conception of equal opportunities. (DIPF/Orig.)

The carrier’s exemption from liability in the Hague, Hamburg and Rotterdam Rules : an examination from the perspectives of fairness and clarity

Le commerce international est souvent relié au transport maritime. La poursuite des règles uniformes se rapportant à ce dernier avait débuté à la fin du XIXe siècle et a abouti à l’émergence des Règles de La Haye, des Règles de Hambourg et des Règles de Rotterdam. L’exonération du transporteur maritime, qui suscitait des controverses favorisant le développement des règles maritimes internationales, a été réglementée de trois façons différentes dans les trois Règles précitées. La question principale abordée dans la thèse présente est si elles sont suffisamment satisfaisantes. Une autre question, qui se pose s’il est prouvé qu’aucune d’entre elles ne l’est, est quelle serait une meilleure façon. Pour y répondre, deux critères, soit la justice et la clarté, ont été choisis. Les recherches effectuées dans le cadre de la thèse présente visent à donner une évaluation profonde des régimes existants en matière de réglementation de l’exonération du transporteur maritime ainsi que des suggestions d’amélioration à cet égard.

Consumer behaviour: conceptualisation, scale development and validation of agro-food chain fairness

Although there is broad agreement on the need to transition to a fairer agro-food system, consumer potential in shaping a fair food system has often been overlooked. There is no unique definition of the concept of fairness from the consumer’s perspective. In addition, there are no scales in the academic literature that address fairness in its broad sense, as the existing scales focus on specific and limited aspects that provide a partial picture of the concept. Lack of a true and trustworthy measurement of the notion has been a significant barrier to the knowledge of fairness in agro-food systems from the individual-differences perspective. The individual-differences perspective helps explain why some individuals are more likely than others to put emphasis on the extent to which agro-food chains are fair. Individual consumer perception of an ethical problem is followed by the perception of various alternatives that might lead to a solution. Therefore, the current research intends to make two significant contributions by resolving these constraints. First, advance the literature by providing a new viewpoint to understand fairness in the agro-food chain. Indeed, the research provides a comprehensive conceptualisation of fairness that embraces different aspects of fairness and describes the concept in all its facets and nuances. Second, the research provides a valid, reliable, and invariant measurement of the individual disposition toward fairness in agro-food chains by rooting the items in the theoretical underpinnings of the fairness literature. Overall, this research provides a comprehensive suite of approaches and tools to enhance the resilience, integrity and sustainability of agro-food chains.

Performance analysis of an optical network employing waveband and traffic grooming

This paper analyses an optical network architecture composed by an arrangement of nodes equipped with multi-granular optical cross-connects (MG-OXCs) in addition to the usual optical cross-connects (OXCs). Then, selected network nodes can perform both waveband as well as traffic grooming operations and our goal is to assess the improvement on network performance brought by these additional capabilities. Specifically, the influence of the MG-OXC multi-granularity on the blocking probability is evaluated for 16 classes of service over a network based on the NSFNet topology. A mechanism of fairness in bandwidth capacity is also added to the connection admission control to manage the blocking probabilities of all kind of bandwidth requirements. Comprehensive computational simulation are carried out to compare eight distinct node architectures, showing that an adequate combination of waveband and single-wavelength ports of the MG-OXCs and OXCs allow a more efficient operation of a WDM optical network carrying multi-rate traffic.

Estimating the cost of contact for non-resident parents: A budget standards approach

Most Western countries have, for some time, provided income support and/or taxation relief to parents with children in their care. The significant amount of research into the costs of children to couple and sole parent households has been important in assessing and developing family support policies. Changing societal expectations about the level of involvement of fathers in child rearing activities has highlighted the need to understand the costs facing usually male non-resident parents in having contact with their children. The budget standards methodology is used in this paper to estimate the costs for non-resident parents exercising regular contact with their children. Costs of contact are found to be high. For contact with one child for 20 per cent of the year, costs of contact represent about 40 per cent of the costs of that same child in an intact couple household with a medium income and more than half of the costs of that child in a household with low income. Household infrastructure and transportation is the reason for high costs. One implication of this finding is that the total cost of children substantially increases when parents separate. The article discusses some policy implications of these findings. This research is of relevance to social security, taxation, family law and child support policies and administration.

Environmental regulation of land use and public compensation: principles, and Swiss and Australian examples

The authors discuss the regulation of rural land use and compensation for property-rights restrictions, both of which appear to have become more commonplace in recent years but also more contested. The implications of contemporary theories in relation to this matter are examined, including: the applicability of new welfare economics; the relevance of the neoclassical theory of politics; and the implications of contemporary theories of social conflict resolution and communication. Examination of examples of Swiss and Australian regulation of the use of rural properties, and the ensuing conflicts, reveals that many decisions reflect a mixture of these elements. Rarely, if ever, are social decisions in this area made solely on the basis of welfare economics, for instance social cost-benefit analysis. Only some aspects of such decisions can be explained by the neoclassical theory of politics. Theories of social conflict resolution suggest why, and in what way, approaches of discourse and participation may resolve conflicts regarding regulation and compensation. These theories and their practical application seem to gain in importance as opposition to government decisions increases. The high degree of complexity of most conflicts concerning regulation and compensation cannot be tackled with narrow economic theories. Moreover, the Swiss and Australian examples show that approaches involving conflict resolution may favour environmental standards.

EcoTerra Model - application of environmental fiscal reform in local government financing in Portugal

Critical Issues in Environmental Taxation: International and Comparative Perspectives: Volume VI, 699-715

Trade-Off Performance Regions of Slotted ALOHA Protocol using Multi-Objective Optimization

10th Conference on Telecommunications (Conftele 2015), Aveiro, Portugal.

Multi-Objective and Financial Portfolio Optimization of Carrier-Sense Multiple Access Protocols with Cooperative Diversity

8th International Workshop on Multiple Access Communications (MACOM2015), Helsinki, Finland.

Asymmetric taxation in a competition between nonprofit and for-profit firms

This paper considers a Cournot competition between a nonprofit firm and a for-profit firm in a homogeneous goods market, with uncertain demand. Given an asymmetric tax schedule, we compute explicitly the Bayesian-Nash equilibrium. Furthermore, we analize the effects of the tax rate and the degree of altruistic preference on market equilibrium outcomes.

Multipacket reception in the presence of in-band full-duplex communication

In-Band Full-DupleX (IB-FDX) is defined as the ability for nodes to transmit and receive signals simultaneously on the same channel. Conventional digital wireless networks do not implement it, since a node’s own transmission signal causes interference to the signal it is trying to receive. However, recent studies attempt to overcome this obstacle, since it can potentially double the spectral efficiency of current wireless networks. Different mechanisms exist today that are able to reduce a significant part of the Self- Interference (SI), although specially tuned Medium Access Control (MAC) protocols are required to optimize its use. One of IB-FDX’s biggest problems is that the nodes’ interference range is extended, meaning the unusable space for other transmissions and receptions is broader. This dissertation proposes using MultiPacket Reception (MPR) to address this issue and adapts an already existing Single-Carrier with Frequency-Domain Equalization (SC-FDE) receiver to IB-FDX. The performance analysis suggests that MPR and IB-FDX have a strong synergy and are able to achieve higher data rates, when used together. Using analytical models, the optimal transmission patterns and transmission power were identified, which maximize the channel capacity with the minimal energy consumption. This was used to define a new MAC protocol, named Full-duplex Multipacket reception Medium Access Control (FM-MAC). FM-MAC was designed for a single-hop cellular infrastructure, where the Access Point (AP) and the terminals implement both IB-FDX and MPR. It divides the coverage range of the AP into a closer Full-DupleX (FDX) zone and a farther Half-DupleX (HDX) zone and adds a tunable fairness mechanism to avoid terminal starvation. Simulation results show that this protocol provides efficient support for both HDX and FDX terminals, maximizing its capacity when more FDX terminals are used.

Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

Tese de Doutoramento em Contabilidade.