Urban Revitalization: Remaking Cities in a Changing World

Following decades of neglect and decline, many US cities have undergone a dramatic renaissance. From New York to Nashville and Pittsburgh to Portland governments have implemented innovative redevelopment strategies to adapt to a globally integrated, post-industrial economy and cope with declining industries, tax bases, and populations - but the urban comeback has been highly uneven. Urban Revitalization integrates academic and policy research with professional knowledge and techniques. Written in an accessible style and with a thoughtful structure, it will provide graduate and upper-level undergraduate students with a comprehensive resource while also serving as a reference for professionals.

Variability in exposure to ambient ultrafine particles in urban schools: Comparative assessment between Australia and Spain

Ambient ultrafine particle number concentrations (PNC) have inhomogeneous spatio-temporal distributions and depend on a number of different urban factors, including background conditions and distant sources. This paper quantitatively compares exposure to ambient ultrafine particles at urban schools in two cities in developed countries, with high insolation climatic conditions, namely Brisbane (Australia) and Barcelona (Spain). The analysis used comprehensive indoor and outdoor air quality measurements at 25 schools in Brisbane and 39 schools in Barcelona. PNC modes were analysed with respect to ambient temperature, land use and urban characteristics, combined with the measured elemental carbon concentrations, NOx (Brisbane) and NO2 (Barcelona). The trends and modes of the quantified weekday average daily cycles of ambient PNC exhibited significant differences between the two cities. PNC increases were observed during traffic rush hours in both cases. However, the mid-day peak was dominant in Brisbane schools and had the highest contribution to total PNC for both indoors and outdoors. In Barcelona, the contribution from traffic was highest for ambient PNC, while the mid-day peak had a slightly higher contribution for indoor concentrations. Analysis of the relationships between PNC and land use characteristics in Barcelona schools showed a moderate correlation with the percentage of road network area and an anti-correlation with the percentage of green area. No statistically significant correlations were found for Brisbane. Overall, despite many similarities between the two cities, school-based exposure patterns were different. The main source of ambient PNC at schools was shown to be traffic in Barcelona and mid-day new particle formation in Brisbane. The mid-day PNC peak in Brisbane could have been driven by the combined effect of background and meteorological conditions, as well as other local/distant sources. The results have implications for urban development, especially in terms of air quality mitigation and management at schools.

Economic theory informing approaches to phoenix activity in small business: A neo-Schumpeterian analysis

The adequacy and efficiency of existing legal and regulatory frameworks dealing with corporate phoenix activity have been repeatedly called into question over the past two decades through various reviews, inquiries, targeted regulatory operations and the implementation of piecemeal legislative reform. Despite these efforts, phoenix activity does not appear to have abated. While there is no law in Australia that declares ‘phoenix activity’ to be illegal, the behaviour that tends to manifest in phoenix activity can be capable of transgressing a vast array of law, including for example, corporate law, tax law, and employment law. This paper explores the notion that the persistence of phoenix activity despite the sheer extent of this law suggests that the law is not acting as powerfully as it might as a deterrent. Economic theories of entrepreneurship and innovation can to some extent explain why this is the case and also offer a sound basis for the evaluation and reconsideration of the existing law. The challenges facing key regulators are significant. Phoenix activity is not limited to particular corporate demographic: it occurs in SMEs, large companies and in corporate groups. The range of behaviour that can amount to phoenix activity is so broad, that not all phoenix activity is illegal. This paper will consider regulatory approaches to these challenges via analysis of approaches to detection and enforcement of the underlying law capturing illegal phoenix activity. Remedying the mischief of phoenix activity is of practical importance. The benefits include continued confidence in our economy, law that inspires best practice among directors, and law that is articulated in a manner such that penalties act as a sufficient deterrent and the regulatory system is able to detect offenders and bring them to account. Any further reforms must accommodate and tolerate legal phoenix activity, at least to some extent. Even then, phoenix activity pushes tolerance of repeated entrepreneurial failure to its absolute limit. The more limited liability is misused and abused, the stronger the argument to place some restrictions on access to limited liability. This paper proposes that such an approach is a legitimate next step for a robust and mature capitalist economy.

Kirkon vai valtion kirjat? : Uskontokuntasidonnaisuuden ongelma Suomen väestökirjanpidossa 1839-1904

The Population Register – run by the Church or the state? The problem posed by the obligation to belong to a religious community in the registration of births and deaths in Finland between 1839 and 1904 The Lutheran Church of Finland is the nation’s largest church; approximately 82 per cent of Finns were members in 2007. The Church ran an official register of its members until 1999, when the state then undertook this task. The registration of births and deaths by the Church has a long history dating back to the 17th century, when Bishop Johannes Gezelius Sr. decreed that all parish members would have to be recorded in parish registers. These registers were used to control how well parish members knew the Christian doctrine and, gradually, also if they were literate. Additionally, the Church attempted to ensure by means of the parish registers that parish members went to Holy Communion annually. Since everyone was a member of the Lutheran Church, the state also took advantage of the parish registers and used them for the purposes of tax collection and conscription. The main research theme of “The Population Register – run by the Church or the state?” goes back to these times. The actual research period covers the years of 1839–1904. At that time Finland was under Russian rule, although autonomous. In the late 19th century the press and different associations in Finland began to engage in public debate, and the country started moving from a submissive society to a civic one. The identity of the Lutheran Church also became more prominent when the Church Act and the General Synod were realised in 1869. A few years earlier, municipal and parish administrations had been separated, but the general registration of births and deaths was left to the Church to see to. In compliance with the constitution of the country, all the inhabitants in principle still had to be Lutheran. In practice, the situation was different. The religious and ideological realms diversified, and the Lutheran concept of religion was no longer acceptable to everyone. The conflict was reflected in the registration of births and deaths, which was linked to the Lutheran Church and its parish registers. Nobody was allowed to leave the Church, there was no civil register, and the Lutheran Church did not consent to record unbaptized children in the parish registers. Therefore such children were left without civil rights. Thus the obligation to belong to a religious community had become a problem in the registration of births and deaths. The Lutheran clergy also appealed to the 1723 privileges, according to which they had been exempted from the drawing up of additional population registers. In 1889 Finland passed the Dissenters Act. By virtue of this act the Baptists and the Methodists left the state Church, but this was not the case with the members of the free churches. The freethinkers had to retain their church membership, as the law did not apply to them. This meant that the unbaptized children of the members of the free churches or those of freethinkers were still not entered in any registers. The children were not able to go to school, work for the state or legally marry. Neither were they able to inherit property, as they did not legally exist. The system of parish registers was created when everyone was required to be a member of the Lutheran Church, but it did not work when liberal attitudes eventually penetrated the sphere of religion, too. The government´s measures to solve the problem were slow and cautious, partly because Finland was part of Russia, partly because there were only about 100 unbaptized children. As the problem group was small and the state´s resources were limited, no general civil register was established. The state accepted the fact that in spite of the problems, the Evangelical Lutheran Church and the congregations of dissenters were the only official establishments to run populations registers in the country, and for social purposes, too. In 1900 the Diet of Finland finally approved a limited civil register, which unbaptized children and unregistered foreigners would be recorded in. Due to political reasons the civil register did not come into existence until 1917, after the actual research period.

Multiple roles of transfer prices: One vs. two books

This paper investigates multiple roles of transfer prices for shipments of goods and services between entities of a multinational enterprise. At the center is the role of transfer pricing (TP) in tax manipulation, but other roles having to do with internal operations or strategic delegation, etc. are also considered. The interesting question is to what extent and how the different roles of TPs interfere with each other. The answer depends on whether companies use one or two books, i.e. whether they (can) apply different TPs for different purposes. We illustrate, in a stylized model, the competing aims of tax manipulation and strategic delegation. Finally, we briefly look at selected reform proposals, concluding that either TP problems are not addressed, or else new distortions will be introduced instead.

The effects of habitat edges and trampling intensity on vegetation in urban forests

Although changes in urban forest vegetation have been documented in previous Finnish studies, the reasons for these changes have not been studied explicitly. Especially, the consequences of forest fragmentation, i.e. the fact that forest edges receive more solar radiation, wind and air-borne nutrients than interiors have been ignored. In order to limit the change in urban forest vegetation we need to know why it occurs. Therefore, the effects of edges and recreational use of urban forests on vegetation were investigated together in this thesis to reveal the relative strengths of these effects and to provide recommendations for forest management. Data were collected in the greater Helsinki area (in the cities of Helsinki, Vantaa and Espoo, and in the municipalities of Sipoo and Tuusula) and in the Lahti region (in the city of Lahti and in the municipality of Hollola) by means of systematic and randomized vegetation and soil sampling and tree measurements. Sample plots were placed from the forest edges to the interiors to investigate the effects of forest edges, and on paths of different levels of wear and off these paths to investigate the effects of trampling. The natural vegetation of mesic and sub-xeric forest site types studied was sensitive both to the effects of the edge and to trampling. The abundances of dwarf shrubs and bryophytes decreased, while light- and nitrogen-demanding herbs and grasses - and especially Sorbus aucuparia – were favoured at the edges and next to the paths. Results indicated that typical forest site types at the edges are changing toward more nitrophilic vegetation communities. Covers of the most abundant forest species decreased considerably – even tens of percentages – from interiors to the edges indicating strong edge effects. These effects penetrated at least up to 50 m from the forest edges into the interiors, especially at south to west facing open edges. The effects of trampling were pronounced on paths and even low levels of trampling decreased the abundances of certain species considerably. The effects of trampling extended up to 8 m from path edges. Results showed that the fragmentation of urban forest remnants into small and narrow patches should be avoided in order to maintain natural forest understorey vegetation in the urban setting. Thus, urban forest fragments left within urban development should be at least 3 ha in size, and as circular as possible. Where the preservation of representative original forest interior vegetation is a management aim, closed edges with conifers can act as an effective barrier against solar radiation, wind and urban load, thereby restricting the effects of the edge. Tree volume at the edge should be at least 225-250 m3 ha-1 and the proportion of conifers (especially spruce) 80% or more of the tree species composition. Closed, spruce-dominated edges may also prevent the excessive growth of S. aucuparia saplings at urban forest edges. In addition, closed edges may guide people’s movements to the maintained paths, thus preventing the spontaneous creation of dense path networks. In urban areas the effects of edges and trampling on biodiversity may be considerable, and are important to consider when the aim of management is to prevent the development of homogeneous herb-grass dominated vegetation communities, as was observed at the investigated edges.

Algal biofuel from urban wastewater in India: Scope and challenges

Rapidly depleting stocks of fossil fuels and increasing greenhouse gas (GHG) emissions have necessitated the exploration of cost effective sustainable energy sources focussing on biofuels through algae. Abundant wastewaters generated in urban localities every day provide the nourishment to nurture algae for biofuel generation. The present communication focuses on the lipid prospects of algae grown in wastewater systems. Euglena sp., Spirogyra sp. and Phormidium sp. were collected from selected locations of sewage fed urban lakes and sewage treatment plants of Bangalore and Mysore. The total lipid content of Euglena sp. was higher (24.6%) compared to Spirogyra sp. (18.4%) followed by Phormidium sp. (8.8%) and their annual lipid yield potential was 6.52, 1.94 and 2.856 t/ha/year, respectively. These species showed higher content of fatty acids (palmitate, stearate followed by oleic and linoleic acids) with the desirable biofuel properties. (C) 2013 Elsevier Ltd. All rights reserved.

Urban water supply and management

Population growth and rapid urbanization lead to considerable stress on already depleting water resources. A great challenge for water authorities of urban cities is to supply adequate and reliable safe water to all consumers. In most of the developing countries water scarcity and high demands have led the water authorities to resort to intermittent supplies. Surface and groundwater are the major sources of supply in urban cities. The direct consequences of intermittent supplies and poor sanitation practices are several incidences of water borne diseases posing public health risk. In order to minimize the supply-demand gap and to assure good quality of water, new techniques or models can be helpful to manage the water distribution systems (WDS) in a better way. In the present paper, a review is carried out on the existing urban water supply management methodologies with a way forward for the proper management of the water supply systems.

Apuntes jurídicos sobre el paisaje lingüístico en Euskal Herria

This paper is a study of place-names and signs in the Basque Country from the point of view of language law. These are matters that relate to both the status and corpus of language and contribute to the formation of the language landscape,» After a brief historical introduction, the author focuses on the factors that bear on signs and the language 1andscape: the cornpetence factor and the language factor. The description of the latter leads the author to a discussion of the existing language system, in which the Spanish and Basque sharing official status does not necessarily entail the obligation to use both languages at the same time. Using this discussion as a frame of reference, the au- thor analyses place-names, traffic signals and signs. As for place-names, the existing rules are deemed rigid and lacking in ambition, in that they do not pursue the dissemination of official Basque forms. In traffic signaIs, Basque has to appear alongside Spanish, which is required by Spanish legislation, although this bilingualism excludes place-names that have an official Basque form only. With regard to signs, the author analyses public premises, companies licensed to provide public services and the private sector. For public premises there is no specific regulation, but the status of Basque as an autochthonous language, together with the identification and informatíon purposes of signs, could support the exclusive use of this language, According to the author , companies licensed to provide public services should observe the same language system as the goverment and therefore promote the use of Basque. Finally, in the private sector, the author upholds the legitimacy of measures to promote Basque language use such as tax allowances and exemptions in advertising and commercial signs.

O argumento pragmático ou consequencialista de cunho econômico e a modulação temporal dos efeitos das decisões do Supremo Tribunal Federal em matéria tributária

A tese analisa a relação íntima que há entre o pragmatismo ou o conseqüencialismo e a modulação temporal dos efeitos das decisões judiciais. Nesta relação, interessa ressaltar o ponto de interseção que certamente sobressai em várias ocasiões: o argumento de cunho econômico. Tal tipo de argumento pode assumir especial relevo quando do exame da oportunidade e conveniência na tomada das decisões eminentemente políticas. No âmbito jurisdicional, no entanto, o argumento pragmático ou consequencialista de cunho econômico não deve prevalecer como fundamento das decisões judiciais, especialmente cuidando-se de matéria tributária. Os problemas que centralizam o estudo podem ser colocados através das seguintes indagações: é possível que o Supremo Tribunal Federal compute, no julgamento de certa matéria tributária, argumento como o eventual rombo de X bilhões de reais que a decisão contrária ao Fisco possa acarretar para os cofres públicos? A fundamentação de eventual decisão judicial calcada exclusiva ou predominantemente em tal argumento é legítima ou ilegítima? Que importância pode ter na tomada de decisão judicial? Quando aplicada, há parâmetros a serem seguidos? Quais? Demonstramos que a prevalência de tal argumento é inadequada na seara judicial, ou seja, deve ter peso reduzido ou periférico, servindo para corroborar ou reforçar os argumentos jurídicos que centralizam o debate submetido ao exame do Poder Judiciário de modo geral, e do Supremo Tribunal Federal, de maneira particular. Em busca de esclarecer quais os principais limites e possibilidades de tal argumento, especialmente relacionando-o à modulação temporal dos efeitos da decisão judicial, explicitamos algumas regras necessárias para a sua adequada utilização, sob pena de inconcebível subversão de variados princípios e direitos fundamentais assegurados em sede constitucional. No exame das questões submetidas à apreciação da Corte Suprema em matéria tributária, o seu parâmetro consiste na maior efetividade e concretude ao texto constitucional. A modulação temporal dos efeitos se aplica a uma decisão que, declarando a inconstitucionalidade do ato normativo, se afastaria ainda mais da vontade constitucional, caso fosse aplicado o tradicional efeito ex tunc (retroativo até o nascimento da lei). Nestas situações específicas e excepcionais se justifica aplicar a modulação, com vistas a dar maior concretude e emprestar maior eficácia à Constituição. A tese proposta, ao final, consiste na reunião das regras explicitadas no trabalho e em proposta legislativa.

Diálogo Constitucional e Correção Legislativa da Jurisprudência no Direito Tributário Brasileiro

No âmbito de uma democracia constitucional que adota o controle judicial de constitucionalidade, o Judiciário sempre possui o poder de ser o árbitro definitivo das questões constitucionais? O trabalho investiga as alternativas legislativas que o Congresso pode adotar com a intenção de corrigir decisões do Supremo Tribunal Federal, especialmente no Direito Tributário. Discute argumentos contrários à supremacia judicial, especialmente utilizando a doutrina norte-americana, e defende que a doutrina do diálogo constitucional pode desempenhar um papel relevante na interpretação constitucional, pois ressalta o fato de que o Legislativo possui uma importante participação na tarefa de definir o conteúdo da Constituição. Também são examinadas teorias da ciência política que trabalham com a hipótese de que as fronteiras entre os poderes no princípio da separação de poderes tornaram-se cinzentas. Neste sentido, a correção legislativa da jurisprudência pode preencher um importante papel na democracia, pois representa a possibilidade de uma troca de experiências entre os poderes do Estado e permite que interesses derrotados na esfera judicial possam apresentar novos argumentos em esfera diversa.

Municipalismo e política urbana: a Influência da União na Política Urbana Municipal

A política urbana, em seus vetores de regulação, serviços públicos e fomento, é o conjunto de princípios, diretrizes e ações que orientam a atividade econômica de urbanização, podendo determinar condutas à iniciativa privada através da função social da propriedade. Por afetar diretamente a vida das pessoas e a conformação da propriedade nas cidades, a política urbana é, por essência, municipal. A tradição da força municipalista no Brasil, que data do período imperial, ainda que em alguns momentos sufocada, manejou tornar os Municípios entes federados, assegurando- lhes, na Constituição de 1988, autonomia e atribuições, como a execução da política urbana traçada em diretrizes gerais por leis nacionais. As diretrizes nacionais para a política urbana, elaboradas em processo participativo, deveria pautar as ações da União, Estados e Municípios no tocante aos três mencionados vetores. No entanto, notando-se a quase total ausência dos Estados, verifica-se que a União, após a Constituição de 1988, rompeu com a própria ideologia de planejamento construída com a criação do Ministério das Cidades pelo Governo Lula e, atropelando o tempo de formação das diretrizes nacionais da política urbana, lançou programas de fomento a moradias e saneamento básico, cuja execução deve ser organizada pelos Municípios, que são tecnicamente frágeis e carentes de recursos para implementar a própria política urbana. Este recorte temático permite estudar a atuação mais recente da União em política urbana que, mesmo pretendendo dar conta de mazelas históricas do país, não destoa muito do período centralizador de formulação da política urbana do Regime Militar. Em Municipalismo e Política Urbana, analisa-se a influência da União na Política Urbana Municipal.

O bem jurídico-penal tributário: Uma releitura do sistema punitivo brasileiro em matéria fiscal à luz de seu objeto de tutela

Para responder à indagação do que pretende o Estado com a criminalização das infrações tributárias a doutrina que se dedicou à análise desta espécie de crimes sustentou ser o fim da norma a proteção de um bem jurídico. Partindo-se dessa premissa foram tecidas inúmeras definições para o objeto de tutela daqueles delitos. Reconhecendo o problema decorrente desta indefinição, este estudo propõe avaliar a importância do bem jurídico na dogmática penal, seus contornos atuais e a sua aplicabilidade. Diante deste cenário, se torna possível vislumbrar o porquê da busca de um objeto de tutela e os critérios adequados à sua identificação. A partir destas ferramentas, passa-se ao levantamento crítico dos fundamentos e definições já sugeridos pela doutrina nacional e internacional, culminando em uma proposta alternativa que se entende coerente com as inafastáveis exigências constitucionais. Por fim, com o fito de reforçar a posição assumida e salientar suas vantagens, são abordados determinados pontos controversos no direito penal tributário a partir da perspectiva do bem jurídico proposto, as primeiras contribuições que um novo fundamento pode oferecer na releitura do atual sistema punitivo brasileiro em matéria fiscal.

Os conflitos tributários internacionais e sua possível solução pela via arbitral

O fenômeno da globalização teve o condão de aproximar os diversos povos, cada um com seus interesses e culturas próprios. A existência de um consenso internacional na definição de princípios a serem seguidos quando das relações externas não consegue impedir, contudo, o surgimento de possíveis conflitos e divergências, tendo em vista a pluralidade cultural das diversas nações mundiais, fato que induziu a sociedade internacional a desenvolver meios que pudessem dirimir pacificamente as controvérsias, porventura, surgidas entre elas. A adoção dos meios para solução pacífica dos conflitos internacionais encontra-se incentivada pela Constituição da República Federativa do Brasil (art. 4., incisos VI e VII) e sua utilização não importa qualquer renúncia ao exercício da soberania, nem tampouco à imunidade de jurisdição. Para que se tenha uma eficácia maior da submissão dos conflitos surgidos no âmbito externo aos meios admitidos para resolvê-los, é importante que os países envolvidos no litígio possuam orientação interna no sentido de privilegiar o Direito Internacional frente à sua legislação infraconstitucional doméstica. A eventual primazia do direito interno pode resultar na inocuidade da adoção dos meios pacíficos de solução de controvérsias internacionais, uma vez que as autoridades dos países litigantes poderão se esquivar do cumprimento do acordo ou decisão alegando uma possível contrariedade com os ditames legais domésticos. Nesse contexto, a seara tributária tem despertado constantes divergências internacionais. As diferentes interpretações conferidas pelas diversas nações, dentre elas o Brasil, quando da aplicação dos tratados por elas firmados e que tenham vertente fiscal, em especial aqueles que visam evitar a dupla imposição fiscal da renda, ou garantir o livre trânsito de bens, pessoas e serviços, acaba trazendo grande insegurança àqueles investidores que possuem operações conectadas a dois ou mais sistemas tributários diferentes. Assim, ganham cada vez mais corpo, os debates em torno da extensão dos mecanismos pacíficos para resolução de divergências, também ao âmbito de aplicação de todo e qualquer tratado que verse sobre a matéria tributária. Tal fato propicia a busca de uma possível uniformização dos métodos hermenêuticos aplicáveis àqueles fatos geradores tributáveis que se encontrem vinculados a dois ou mais entes soberanos. É nesse contexto que se apresenta o presente estudo, o qual aborda a possibilidade de a República Federativa do Brasil submeter ao procedimento arbitral aquelas controvérsias de cunho tributário que eventualmente decorram da interpretação divergente das convenções internacionais das quais seja parte e que tratem de matéria fiscal.