“Tonnage tax” : régimen especial de las entidades navieras en función del tonelaje

El present treball analitzarà el règim del Tonnage Tax com a resposta legislativa de la Unió Europea davant la continua davallada de la seva flota mercant, derivada de la competència provinent de tercers països. S’oferirà una visió general d’aquest règim especial de l’Impost sobre Societats en l’àmbit de la Unió Europea prestant un especial interès a la regulació d’aquest a Espanya, al temps que procedirem a l’estudi en detall d’una de les aplicacions pràctiques del Tonnage Tax a Espanya que més ha atret l’atenció dels inversors, el “Tax Lease”.

Environmental Tax on Products and Services Based on Their Carbon Footprint: A Case Study of the Pulp and Paper Sector

The main aim of this work is to define an environmental tax on products and services based on their carbon footprint. We examine the relevance of conventional life cycle analysis (LCA) and environmentally extended input-output analysis (EIO) as methodological tools to identify emission intensities of products and services on which the tax is based. The short-term price effects of the tax and the policy implications of considering non-GHG are also analyzed. The results from the specific case study on pulp production show that the environmental tax rate based on the LCA approach (1,8%) is higher than both EIO approaches (0,8% for product and 1,4% for industry approach), but they are comparable. Even though LCA is more product specific and provides detailed analysis, EIO would be the more relevant approach to apply economy wide environmental tax. When the environmental tax considers non-GHG emissions instead of only CO2, sectors such as agriculture, mining of coal and extraction of peat, and food exhibit higher environmental tax and price effects. Therefore, it is worthwhile for policy makers to pay attention on the implication of considering only CO2 tax or GHG emissions tax in order for such a policy measure to be effective and meaningful. Keywords: Environmental tax; Life cycle analysis; Environmental input-output analysis.

El comportamiento penalmente relevante en el delito de defraudación tributaria: una propuesta político-criminal

El sistema tributario es fundamental en el Estado social y democrático de Derecho, pues el ejercicio y efectivo disfrute de muchos derechos fundamentales depende del correcto funcionamiento de la actividad tributaria. Además de esto, la situación económica actual demanda una adecuada política en contra del fraude tributario, lo que necesariamente implica analizar si el modelo penal vigente es el más adecuado para enfrentar el fraude fiscal. Teniendo en cuenta que muchas de las características de la criminalidad tributaria no son exclusivas de un país, pues ésta trasciende habitualmente las fronteras de los países por medio del recurso a empresas multinacionales o la localización de empresas en “paraísos fiscales”, el análisis del fraude tributario no debe limitarse al examen jurídico del modelo legislativo español, debiendo trascender a un estudio de política criminal que vincula consideraciones criminológicas y jurídicas. En consecuencia, en esta investigación se propone un análisis que no se reduce a los debates exclusivamente jurídicos. Se busca, además, efectuar un examen que tenga por fundamento una perspectiva criminológica y de Law in action a fin de evaluar críticamente la respuesta a la criminalidad tributaria por parte del modelo de regulación penal vigente en España. Esta orientación permitirá una más amplia comprensión del fenómeno de la criminalidad tributaria, así como de las categorías jurídicas adecuadas político criminalmente para su prevención. Este estudio interdisciplinario nos conducirá, al final de la investigación, tanto a proponer la interpretación del modelo de legislación penal vigente, como una reforma al mismo que pretenda solucionar algunos de los problemas de prevención que a lo largo de la investigación se señalan.

Research Ethics Committee Activity in Northern Ireland (PDF 23 KB)

Research Ethics Committee Activity in Northern Ireland

A Strategy for Health & Social Care Research and Development in Northern Ireland

The Department of Health, Social Services and Public Safety (DHSSPS) is seeking your views on a A Strategy for Health & Social Care Research and Development in Northern Ireland Allowing for public holidays, the draft Strategy has been issued for a 13 week consultation period from 29 September 2014. åÊResponses must be received no later than 5pm on Friday 2 January 2015

Development of a Research Strategy for Nursing and Midwifery Research

  The Report of the Commission on Nursing recommended that the Nursing and Midwifery Policy Unit in the Department of Health and Children, in consultation with the appropriate bodies, should draw up a national strategy for nursing andmidwifery research. In response to the above the Chief Nurse at the Department of Health and Children convened a consultative committee, representative of those with a core interest in research to draft a research strategy for nursing and midwifery in Ireland Download the Report here

Men and Domestic Violence: What research tells us

Men and Domestic Violence: What research tells us In late 2000, the Department of Health and Children, in conjunction with the North Eastern Health Board, commissioned Kieran McKeown Limited, Social and Economic Consultants to prepare a literature review of research carried out in other jurisdictions Click here to download PDF 578kb Background Note PDF 10kb Peer Review 1 PDF 21kb Peer Review 2 PDF 17kb

Research Strategy for Nursing and Midwifery in Ireland

Research Strategy for Nursing and Midwifery in Ireland The Report of the Commission on Nursing (1998, para. 6.77) recommended that the Nursing Policy Division in the Department of Health and Children, in consultation with the appropriate bodies, draw up a national strategy for nursing and midwifery research. In response to the above, the Chief Nursing Officer at the Department of Health and Children convened a consultative committee to prepare a research strategy for nursing and midwifery in Ireland. This committee was representative of those with a core interest in nursing and midwifery research. Click here to download PDF 501kb

New developments of peace research: The impact of recent campaigns on disarmament and human security

The present text, based on previous work done by the authors on peace research (Grasa 1990 and 2010) and the disarmament campaigns linked to Human Security (Alcalde 2009 and 2010), has two objectives. First, to present a new agenda for peace research, based on the resolution/transformation of conflicts and the promotion of collective action in furtherance of human security and human development. Second, to focus specifically on collective action and on a positive reading of some of the campaigns that have taken place during the last decades in order to see how the experiences of such will affect the future agenda for peace research and action for peace.

Research Strategy for Nursing and Midwifery in Ireland 2003-2008. Review of Attainments

The Research Strategy for Nursing and Midwifery in Ireland (Department of Health and Children, 2003) was a response to the Commission on Nursing’s (Government of Ireland, 1998: p114) suggestion that a national strategy be developed to guide and support the emerging need for the professions of nursing and midwifery to develop a research base as a fundamental to practice. The Commission itself had found a dearth of published Irish nursing and midwifery research (Government of Ireland, 1998; Condell, 1998) due to a lack of policy direction and funding availability. Download document here