Segregation Preferences of Urban and Rural 16-year-olds in Northern Ireland

Sectarian violence in the Northern Ireland is often perceived to be mostly confined to cities. The aim of this paper is to explore statistically what factors contribute to segregation preferences among young people living in rural and urban areas, using the 2005–2009 Young Life and Times (YLT) survey – an annual attitudes survey of 16-year-olds. The findings show that religious and national identities are the strongest predictors of segregation preferences among 16-year-olds, regardless of where they live and what background they have. Those living in rural areas of Northern Ireland are more supportive of residential, workplace and educational segregation than those living in more urban areas. This research highlights the need for government policy to take rurality into account. Nevertheless, some variables significantly determine segregation preferences regardless of where respondents live, such as attendance of segregated schools, being female, or strength of national and religious identity. Consequently, policy initiatives should continue to address the effect of segregation, especially in relation to education, and future research exploring social class and gender is recommended. In conclusion, the perception of the violent ‘urban spaces’ and the ‘peaceful countryside’ has to be challenged.

Relationship between socioeconomic deprivation or urban/rural residence and visual acuity before cataract surgery in Northern Scotland

Purpose: To evaluate the influence of socioeconomic factors on visual acuity before cataract surgery. ?Methods: The medical case notes of 240 consecutive patients listed for cataract surgery from January 1, 2010, at Grampian University Hospital, Aberdeen, were reviewed retrospectively. Patients with ocular comorbidity were excluded. Demographics, postal codes, and visual acuity were recorded. Scottish Index of Multiple Deprivation was used to determine the deprivation rank. Home location was classified as urban or rural. The effect of these parameters on preoperative visual acuity was investigated using chi-square tests or Fisher exact test as appropriate. ?Results: A total of 184 patients (mean 75 years) were included. A total of 127 (69%) patients had visual acuity of 6/12 or better. An association was found between affluence and preoperative visual acuity of 6/12 or better (?2trend = 4.97, p = 0.03), with a significant rising trend across quintile of deprivation. There was no evidence to suggest association between geographical region and preoperative visual acuity (p = 0.63). ?Conclusion: Affluence was associated with good visual acuity (6/12 or better) before cataract surgery. There was no difference in preoperative visual acuity between rural and urban populations.

Emotional response to images of wind turbines: A psychophysiological study of their visual impact on the landscape

Social acceptance for wind turbines is variable, providing a challenge to the implementation of this energy source. Psychological research could contribute to the science of climate change. Here we focus on the emotional responses to the visual impact of wind turbines on the landscape, a factor which dominates attitudes towards this technology. Participants in the laboratory viewed images of turbines and other constructions (churches, pylons and power-plants) against rural scenes, and provided psychophysiological and self-report measures of their emotional reactions. We hypothesised that the emotional response to wind turbines would be more negative and intense than to control objects, and that this difference would be accentuated for turbine opponents. As predicted, the psychophysiological response to turbines was stronger than the response to churches, but did not differ from that of other industrial constructions. In contrast with predictions, turbines were rated as less aversive and more calming compared with other industrial constructions, and equivalent to churches. Supporters and non-supporters did not differ significantly from each other. We discuss how a methodology using photo manipulations and emotional self-assessments can help estimate the emotional reaction to the visual impact on the landscape at the planning stage for new wind turbine applications.

Organic contaminants in urban soils: major inputs and potential risks

Urban soil quality may be severely affected by hydrophobic organic contaminants (HOCs), impairing environmental quality and human health. A comprehensive study was conducted in two contrasting Portuguese urban areas (Lisbon and Viseu) in order to assess the levels and potential risks of these contaminants, to identify sources and study their behaviour in soils. The concentrations of HOCs were related to the size of the city, with much higher contamination levels observed in Lisbon urban area. Source apportionment was performed by studying the HOCs profiles, their relationship with potentially toxic elements and general characteristics of soil using multivariate statistical methods. Lisbon seems to be affected by nearby sources (traffic, industry and incineration processes) whereas in Viseu the atmospheric transport may be playing an important role. In a first tier of risk assessment (RA) it was possible to identify polycyclic aromatic hydrocarbons (PAHs) in Lisbon soils as a potential hazard. The levels of PAHs in street dusts were further studied and allowed to clarify that traffic, tire and pavement debris can be an important source of PAHs to urban soils. Street dusts were also identified as being a potential concern regarding human and environmental health, especially if reaching the nearby aquatic bodies. Geostatistical tools were also used and their usefulness in a RA analysis and urban planning was discussed. In order to obtain a more realistic assessment of risks of HOCs to environment and human health it is important to evaluate their available fraction, which is also the most accessible for organisms. Therefore, a review of the processes involved on the availability of PAHs was performed and the outputs produced by the different chemical methods were evaluated. The suitability of chemical methods to predict bioavailability of PAHs in dissimilar naturally contaminated soils has not been demonstrated, being especially difficult for high molecular weight compounds. No clear relationship between chemical and biological availability was found in this work. Yet, in spite of the very high total concentrations found in some Lisbon soils, both the water soluble fraction and the body residues resulting from bioaccumulation assays were generally very low, which may be due to aging phenomena. It was observed that the percentage of soluble fraction of PAHs in soils was found to be different among compounds and mostly regulated by soil properties. Regarding bioaccumulation assays, although no significant relationship was found between soil properties and bioavailability, it was verified that biota-to-soil bioaccumulation factors were sample dependent rather than compound dependent. In conclusion, once the compounds of potential concern are targeted, then performing a chemical screening as a first tier can be a simple and effective approach to start a RA. However, reliable data is still required to improve the existing models for risk characterization.

Taxation and Household Financial Decisions: Evidence from the Bush Tax Acts

Thesis (Ph.D.)--University of Washington, 2013

Colonial architectures, urban planning and the representation of Portuguese imperial history

This article proposes a critical analysis of recent interpretations made to the history of architecture and urban planning in the Portuguese colonial context in the twentieth century, particularly in the former African territories. More generally, it intends to explore how the internal history produced by specific fields of activity, such as architecture or urbanism, can reinforce the logic of a national and nationalized history. This effect is due partly to the fact that the legitimacy of these fields is largely dependent on the national identification in the context of activities that are internationalized. I will argue that the specific field of activity, while creating this internal discourse, can directly or indirectly produce representations of the nation, its history and its people on a larger scale, penetrating popular culture and influencing a shared common sense. In the case in question, the internal discourse on architectural and urbanistic works, on authors and styles, eventually reinforces an idealized and idyllic image of Portuguese colonialism.

Evaluation and Evaluating the Community Initiative "URBAN"

The relevance of the relationship between evaluation and learning is widely acknowledged; as well as the importance of this learning process to support policy decision making and to judge the value of “what was done”, “how” and “with what results”. Although the activity of evaluation is not something new, but a field of knowledge with its own theories and practices, it is important to notice that there is great variability in the tradition and cultures of evaluation between countries. This paper presents and compares different conceptual and methodological frameworks created for the assessment of the European initiative Urban II, including the one that was used by the author in the context of an academic evaluation in the city of Porto. The comparative analysis of the results leads us to the recommendation for more democratic processes of evaluation and intervention, in order to improve their quality and accountability and promote the important goal of learning with this type of experimental initiatives.

From space immaterial: the invisibility of the lawscape

This article aims to interrogate law's ambivalent relationship with urban space. It deals with the paradoxical relation between law and the city, visibility and invisibility, materiality and abstraction, and polis and metropolis. It builds on previous work on the lawscape, namely the priority of invitation by law or the city to be conditioned by the other, and expands this line of thought towards a more tangible understanding of visibility and its mutual constitution with invisibility. We believe that spatialisation is a relevant avenue for law's (re)conceptualisation because it moves away from a description of humanism based on the universality of subjectivity, and paves the way for a particularised and material description of law's multiplicity that specifically addresses law's social positioning. This inevitably leads to a dematerialisation of space and the reinstatement of circularity between concreteness and abstraction. Inspired by some of the themes addressed by the contributors in this issue, we begin constructing a vocabulary of lawscaping, where law and urban space are brought together in an epistemological embrace that targets and eventually questions the solipsistic way in which the two of them have been conceptualised so far.

Understanding community empowerment in urban regeneration and planning in England: putting policy and practice in context

Community involvement in the fields of town planning and urban regeneration includes a wide range of opportunities for residents and service users to engage with networks, partnerships and centres of power. Both the terminology and degree of the transfer of power to citizens varies in different policy areas and contexts but five core objectives can be identified. This article approaches the subject of community empowerment by exploring the theoretical literature; reviewing recent policy pronouncements relating to community involvement in England and by discussing a recent case study of an Urban II project in London. The conclusions suggest that community empowerment is always likely to be partial and contingent on local circumstances and the wider context.

O Combate à fraude e evasão fiscais: a atuação da administração tributária e a avaliação dos resultados obtidos

Dissertação para obtenção do Grau de Mestre em Auditoria Orientação científica do Professor Coordenador Rodrigo Mário Oliveira Carvalho

Planeamento fiscal abusivo: exemplificação de alguns esquemas

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sobre a orientação do Doutor José Campos Amorim.

O regime fiscal cooperativo – análise crítica e desafios

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Doutora Deolinda Meira e Doutora Nina Aguiar

Branqueamento de capitais

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor José Amorim

A harmonização fiscal europeia

With this dissertation we aim to analyze the most relevant aspects of the excise duties harmonized regime, considering Community origins, but having also in attention all legal specifications of its implementation in Portugal. The legal regime of excise duties is presented as an ambitious theme, considering the challenge of different branches of law that influence this subject, such as Tax, Economic and Community laws, the inescapable influence of customs procedures, or regarding environmental objectives. In the European context, the harmonization of excise duties was seen as a condition for the implementation of the internal market, contributing to undo secular tax barriers between Member States and, since so, ensure fair competition and free movement of services and goods. Along with VAT, the excise duties harmonization process could represent a potential European tax system, essential for a full and integrated single market. In this context, it is essential to pay special attention to specific characteristics of excise duties regime, such as ‘duty suspension arrangement’ applicable during the production phase, storage and movement in certain conditions. The growing importance of excise duties, as for revenue or extra-fiscal purposes, recommends new academic studies on this subject, seeking new opportunities and challenges.

O sigilo bancário e a fraude fiscal

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.