979 resultados para Tax collection
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(4pp.)
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Aboriginal peoples in Canada have been mapping aspects of their cultures for more than a generation. Indians, Inuit, Métis, non-status Indians and others have called their maps by different names at various times and places: land use and occupancy; land occupancy and use; traditional use; traditional land use and occupancy; current use; cultural sensitive areas; and so on. I use “land use and occupancy mapping” in a generic sense to include all the above. The term refers to the collection of interview data about traditional use of resources and occupancy of lands by First Nation persons, and the presentation of those data in map form. Think of it as the geography of oral tradition, or as the mapping of cultural and resource geography. (PDF contains 81 pages.)
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A dynamic optimisation framework is adopted to show how tax-based management systems theoretically correct the inefficient allocation of fishing resources derived from the stock externality. Optimal Pigouvian taxes on output (τ) and on inputs (γ) are calculated, compared and considered as potential alternatives to the current regulation of VIII division Cantabrian anchovy fishery. The sensibility analysis of optimal taxes illustrates an asymmetry between (τ) and (γ) when cost price ratio varies. The distributional effects also differ. Special attention will be paid to the real implementation of the tax-based systems in fisheries.
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Data have been collected on fisheries catch and effort trends since the latter half of the 1800s. With current trends in declining stocks and stricter management regimes, data need to be collected and analyzed over shorter periods and at finer spatial resolution than in the past. New methods of electronic reporting may reduce the lag time in data collection and provide more accurate spatial resolution. In this study I evaluated the differences between fish dealer and vessel reporting systems for federal fisheries in the US New England and Mid-Atlantic areas. Using data on landing date, report date, gear used, port landed, number of hauls, number of fish sampled and species quotas from available catch and effort records I compared dealer and vessel electronically collected data against paper collected dealer and vessel data to determine if electronically collected data are timelier and more accurate. To determine if vessel or dealer electronic reporting is more useful for management, I determined differences in timeliness and accuracy between vessel and dealer electronic reports. I also compared the cost and efficiency of these new methods with less technology intensive reporting methods using available cost data and surveys of seafood dealers for cost information. Using this information I identified potentially unnecessary duplication of effort and identified applications in ecosystem-based fisheries management. This information can be used to guide the decisions of fisheries managers in the United States and other countries that are attempting to identify appropriate fisheries reporting methods for the management regimes under consideration. (PDF contains 370 pages)
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To be in compliance with the Endangered Species Act and the Marine Mammal Protection Act, the United States Department of the Navy is required to assess the potential environmental impacts of conducting at-sea training operations on sea turtles and marine mammals. Limited recent and area-specific density data of sea turtles and dolphins exist for many of the Navy’s operations areas (OPAREAs), including the Marine Corps Air Station (MCAS) Cherry Point OPAREA, which encompasses portions of Core and Pamlico Sounds, North Carolina. Aerial surveys were conducted to document the seasonal distribution and estimated density of sea turtles and dolphins within Core Sound and portions of Pamlico Sound, and coastal waters extending one mile offshore. Sea Surface Temperature (SST) data for each survey were extracted from 1.4 km/pixel resolution Advanced Very High Resolution Radiometer remote images. A total of 92 turtles and 1,625 dolphins were sighted during 41 aerial surveys, conducted from July 2004 to April 2006. In the spring (March – May; 7.9°C to 21.7°C mean SST), the majority of turtles sighted were along the coast, mainly from the northern Core Banks northward to Cape Hatteras. By the summer (June – Aug.; 25.2°C to 30.8°C mean SST), turtles were fairly evenly dispersed along the entire survey range of the coast and Pamlico Sound, with only a few sightings in Core Sound. In the autumn (Sept. – Nov.; 9.6°C to 29.6°C mean SST), the majority of turtles sighted were along the coast and in eastern Pamlico Sound; however, fewer turtles were observed along the coast than in the summer. No turtles were seen during the winter surveys (Dec. – Feb.; 7.6°C to 11.2°C mean SST). The estimated mean surface density of turtles was highest along the coast in the summer of 2005 (0.615 turtles/km², SE = 0.220). In Core and Pamlico Sounds the highest mean surface density occurred during the autumn of 2005 (0.016 turtles/km², SE = 0.009). The mean seasonal abundance estimates were always highest in the coastal region, except in the winter when turtles were not sighted in either region. For Pamlico Sound, surface densities were always greater in the eastern than western section. The range of mean temperatures at which turtles were sighted was 9.68°C to 30.82°C. The majority of turtles sighted were within water ≥ 11°C. Dolphins were observed within estuarine waters and along the coast year-round; however, there were some general seasonal movements. In particular, during the summer sightings decreased along the coast and dolphins were distributed throughout Core and Pamlico Sounds, while in the winter the majority of dolphins were located along the coast and in southeastern Pamlico Sound. Although relative numbers changed seasonally between these areas, the estimated mean surface density of dolphins was highest along the coast in the spring of 2006 (9.564 dolphins/km², SE = 5.571). In Core and Pamlico Sounds the highest mean surface density occurred during the autumn of 2004 (0.192 dolphins/km², SE = 0.066). The estimated mean surface density of dolphins was lowest along the coast in the summer of 2004 (0.461 dolphins/km², SE = 0.294). The estimated mean surface density of dolphins was lowest in Core and Pamlico Sounds in the summer of 2005 (0.024 dolphins/km², SE = 0.011). In Pamlico Sound, estimated surface densities were greater in the eastern section except in the autumn. Dolphins were sighted throughout the entire range of mean SST (7.60°C to 30.82°C), with a tendency towards fewer dolphins sighted as water temperatures increased. Based on the findings of this study, sea turtles are most likely to be encountered within the OPAREAs when SST is ≥ 11°C. Since sea turtle distributions are generally limited by water temperature, knowing the SST of a given area is a useful predictor of sea turtle presence. Since dolphins were observed within estuarine waters year-round and throughout the entire range of mean SST’s, they likely could be encountered in the OPAREAs any time of the year. Although our findings indicated the greatest number of dolphins to be present in the winter and the least in the summer, their movements also may be related to other factors such as the availability of prey. (PDF contains 28 pages)
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Details are given of a programme for fresh fish collection and distribution in Ondo State, Nigeria. Collection centers, organization and managerial structure, collection scheme, trade system, price determination, management and distribution are described
Property and Poll Tax Limitations under the North Carolina Constitution, Article V, Sections 1 and 6
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4 p.
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Catch and effort assessment surveys have been used to assess trends in fish landings in Kenyan waters of Lake Victoria since 1976. Landings reached a maximum of 200000 t annually in 1989-1991 as Nile perch, Lates niloticus (L.), catches increased due to an expansion in stock size and increased fishing effort. CPUE peaked at 180 kg boat day-1 in 1989 and decreased thereafter with increasing effort. By 1998 total Nile perch catches were half those at the beginning of the decade despite increased effort. Catches of Rastrineobola argentea (Pellegrin) have levelled off despite increased effort.
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[ES]La globalización y el libre movimiento de los capitales han facilitado el funcionamiento de los paraísos fiscales. Estos territorios de baja o nula tributación se caracterizan por ofrecer ventajas fiscales y legales a sus usuarios, así como por la posibilidad de ocultar la titularidad de las transacciones realizadas. Los grandes patrimonios y las multinacionales los utilizan para evadir impuestos, los gobiernos para esconder los fondos provenientes de la corrupción y las asociaciones criminales para camuflar el dinero proveniente de actividades ilícitas. Son varios los autores que defienden la existencia de estos territorios como medio para el aumento de la competitividad, pero lo cierto es que reducen la recaudación fiscal, crean inestabilidad en el sistema financiero internacional y hacen vulnerables a las democracias. En los últimos años se ha intensificado la lucha contra los paraísos fiscales, pero la implantación de las medidas no está teniendo la eficacia esperada.