The impact of balsamo (Myroxylon balsamum L. Harms) on coffee yield and household income in El Balsamar, El Salvador

El Balsamar is a community that relies upon coffee trees intercropped with the balsamo tree (Myroxylon balsamum L. Harms) for a substantial portion of household income. The balsamo tree is valued for its resin which is used as medicine in the community and sold commercially. Farmers believe that the shade from the balsamo tree decreases coffee yield compared to the shade from non balsamo species. Thirty coffee farms were studied, each set up as a paired plot. When cover type was balsamo, coffee yield was more likely to decrease. Plots with higher basal area were more likely to be balsamo cover type. As basal area increased, coffee yield decreased. Although coffee yield is lower under balsamo cover type, farmers still continue to plant and manage coffee under this cover type. Farmers accept a lower coffee yield because balsamo resin provides an important income source. Farmers rely on the community cooperative to provide them work to support their households. The cooperative relies on the farmers to provide the labor needed to harvest coffee and extract balsamo resin.

Topics in public finance: social security and taxation

Summary The field of public finance focuses on the spending and taxing activities of governments and their influence on the allocation of resources and distribution of income. This work covers in three parts different topics related to public finance which are currently widely discussed in media and politics. The first two parts deal with issues on social security, which is in general one of the biggest spending shares of governments. The third part looks at the main income source of governments by analyzing the perceived value of tax competition. Part one deals with the current problem of increased early retirement by focusing on Switzerland as a special case. Early retirement is predominantly considered to be the result of incentives set by social security and the tax system. But the Swiss example demonstrates that the incidence of early retirement has dramatically increased even in the absence of institutional changes. We argue that the wealth effect also plays an important role in the retirement decision for middle and high income earners. An actuarially fair, but mandatory funded system with a relatively high replacement rate may thus contribute to a low labor market participation rate of elderly workers. We provide evidence using a unique dataset on individual retirement decisions in Swiss pension funds, allowing us to perfectly control for pension scheme details. Our findings suggest that affordability is a key determinant in the retirement decisions. The higher the accumulated pension capital, the earlier men, and to a smaller extent women, tend to leave the workforce. The fact that early retirement has become much more prevalent in the last 15 years is a further indicator of the importance of a wealth effect, as the maturing of the Swiss mandatory funded pension system over that period has led to an increase in the effective replacement rates for middle and high income earners. Part two covers the theoretical side of social security. Theories analyzing optimal social security benefits provide important qualitative results, by mainly using one general type of an economy. Economies are however very diverse concerning numerous aspects, one of the most important being the wealth level. This can lead to significant quantitative benefit differences that imply differences in replacement rates and levels of labor supply. We focus on several aspects related to this fact. In a within cohort social security model, we introduce disability insurance with an imperfect screening mechanism. We then vary the wealth level of the model economy and analyze how the optimal social security benefit structure or equivalently, the optimal replacement rates, changes depending on the wealth level of the economy, and if the introduction of disability insurance into a social security system is preferable for all economies. Second, the screening mechanism of disability insurance and the threshold level at which people are defined as disabled can differ. For economies with different wealth levels, we determine for different thresholds the screening level that maximizes social welfare. Finally, part three turns to the income of governments, by adding an element to the controversy on tax competition versus tax harmonization.2 Inter-jurisdictional tax competition can generate at least two potential benefits or costs: On a public level, tax competition may result in a lower or higher efficiency in the production of public services. But there is also a more private benefit in the form of an option for individuals to move to a community with a lower tax rate in the future. To explore the value citizens attach to tax competition we analyze a unique popular vote for a complete tax harmonization between communities in the third largest Swiss canton, Vaud. Although a majority of voters would have seemingly benefited from replacing the current tax rate by a revenue-neutral average tax rate, the proposal was rejected by a large margin. Our estimates suggest that the estimated combined perceived benefit from tax competition is in the range of 10%.

Kiinteistön välillinen omistaminen konsernirakenteessa kiinteistöstä saatavan tulon tuloverotuksen näkökulmasta

Pro gradu –tutkielman ensisijaisena tavoitteena on selvittää miksi kiinteistön omista-minen on perusteltua järjestää konsernissa kiinteistöyhtiön välityksellä. Tutkielman aiheen käsittely on rajattu koskemaan vain kotimaista lainsäädäntöä. Tutkimuson-gelman perusteella tutkielmassa keskitytään tarkastelemaan emoyhtiön näkökulmas-ta siihen kohdistuvia tuloverovaikutuksia, kun se omistaa kiinteistöyhtiön. Tutkielmas-sa on tutkimusmetodina sovellettu lainoppia ja tutkimus kuuluu vero-oikeuden alaan. Koska vero-oikeutta tulkitaan lain sanamuodon mukaisesti, tutkimuksessa annetaan runsaasti painoarvoa voimassa olevalle lainsäädännölle. Kuitenkin tulkinnanvaraisis-sa kysymyksissä tutkielmassa on myös hyödynnetty korkeimman hallinto-oikeuden ratkaisukäytäntöä sekä vero-oikeudellista kirjallisuutta. Tutkielmassa selvitettyjen seikkojen perusteella voidaan todeta, että yksiselitteisen tulkintasuosituksen antaminen tutkimusongelman ratkaisemiseksi on haastavaa, kos-ka jokaisen yrityksen tarpeet kiinteistön omistamiseen vaihtelevat liiketoiminnan olo-suhteiden mukaisesti. Toisaalta konsernirakenteen synnyttämistä emoyhtiön ja kiin-teistöyhtiön välille voidaan perustella esimerkiksi osinkotulon verotehokkaalla kana-voimiselle kiinteistöyhtiön tasolta emoyhtiölle sekä konsernin efektiivisen veroasteen pienentämisellä konserniyhtiöiden välisen lainan avulla. Lisäksi kiinteistöyhtiön luovu-tustilanteessa verotuksen tulolähdejaon merkitys korostuu, kun ratkaistaan voidaanko myyntiin soveltaa elinkeinoverolain mukaista käyttöomaisuusosakkeiden luovutuksen verovapaussäännöksiä, ja toisaalta, miten mahdollisia kiinteistöyhtiön myynnistä johtuvia luovutustappioita käsitellään emoyhtiön tuloverotuksen näkökulmasta.

‘Everyone now is concentrating on the mining’: drivers and implications of rural economic transition in the Eastern Region of Ghana

Artisanal and small-scale mining (ASM) is replacing smallholder farming as the principal income source in parts of rural Ghana. Structural adjustment policies have removed support for the country’s smallholders, devalued their produce substantially and stiffened competition with large-scale counterparts. Over one million people nationwide are now engaged in ASM. Findings from qualitative research in Ghana’s Eastern Region are drawn upon to improve understanding of the factors driving this pattern of rural livelihood diversification. The ASM sector and farming are shown to be complementary, contrary to common depictions in policy and academic literature.

Densidade de Enterococcus sp em águas recreacionais e areias de praias do município de São Vicente-SP, Brasil e sua relação com parâmetros abióticos

Coastal cities attract a large number of tourists for their beautiful landscape and recreational activities, increasing the municipalities' income source. Thus, a need is clear for the establishment of beach quality monitoring programs to ensure bathers health. Although there is an effective monitoring program for recreational waters in Brazil there are no programs to certify the quality of beach sands. In this sense, the aim of this work was to analyze the density of bacteria from the genus Enterococcus in both sand and water from two beaches from São Vicente, São Paulo (Brazil) and correlate these densities to abiotic parameters such as: temperature, salinity, particle size, organic matter and tides). Water and sand samples were collected during February 2006 on the beaches of Gonzaguinha e Ilha Porchat and bacterial densities were determined by membrane filter technique. Temperature and salinity were measured in situ with a thermometer and a refractometer while particle size and organic matter were determined according to methods described by Suguio and Dean. There were significant differences between densities found in water and sand (p=0.004), being approximately 20 times higher in Gonzaguinha's beach sands. Similar results were found for Ilha Porchat beach samples, being the densities found in sand 3 times greater than those found in water. Both beaches showed a negative correlation between bacterial densities and salinity and temperature, suggesting a deleterious effect of these parameters on the bacterial community. On the other hand, no correlation was found between organic matter and particle size and bacterial densities. This work demonstrates that there is a great necessity for monitoring beach sand since the evaluation of beach quality is an important part of integrated coastal management programs.

As múltiplas fontes de renda e a pluriatividade nos bairros Aeroporto, Cedro, Córrego da Onça, Ponte Alta e Gramado no município de Presidente Prudente-SP

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Organização comunitária e desenvolvimento territorial: o contexto ribeirinho em uma ilha da Amazônia

Este trabalho é um estudo de caso sobre comunidades ribeirinhas do estuário amazônico em que se analisam as dinâmicas sócio-espaciais e a organização comunitária da população que reside na ilha do Combu. Trata-se de averiguar a organização espacial e territorialidade das comunidades, ou seja, a produção e reprodução da vida material e econômica buscando nessas experiências aportes que venham servir de referência para outras localidades rurais tendo em vista o debate sobre o desenvolvimento regional. Servem como amostra da pesquisa 54 unidades familiares distribuídas em quatro comunidades: Igarapé Combu, Beira do Rio, Piriquitaquara e Furo do Benedito. Por ser um estudo de natureza interdisciplinar adota a perspectiva sócio-econõmica, política e cultural tendo como foco as questões: a) Como as comunidades da ilha do Combu têm se adaptado às interferências exógenas e quais as estratégias de sobrevivência; c) Quais as diferenciações, inter-relação entre os grupos e suas formas de organização e articulação; d) O que gera maior envolvimento comunitário. Os resultados mostram que a desarticulação é um fator desfavorável na organização comunitária o que implica menor possibilidade de se inserirem na sociedade como cidadãos participantes do processo de desenvolvimento e direcionadores de seu destino. A manutenção do ambiente e do bem-estar das comunidades está relacionada a aspectos que levem em conta informação e conhecimento formal, aliado à manutenção de práticas segundo as especificidades locais, pois quanto maior o grau de conhecimento e permanência no local, maior a identificação, valorização e cooperação dos ribeirinhos. A ausência desses aspectos aponta para um baixo grau de desenvolvimento ou para práticas pontuais onde eles são fracamente percebidos. Não obstante as comunidades não serem capazes de sozinhas produzirem dinâmicas que promovam seu bem-estar destaca-se o manejo florestal desenvolvido por aqueles ribeirinhos que tem servido de suporte para um maior incremento na economia uma vez que essa prática potencializa a produção de açaí, principal fonte de renda local favorecendo maior poder de compra às famílias. Isso reforça o argumento de se estabelecerem parcerias entre as instituições e a comunidade local no sentido de promover a sustentabilidade ambiental e social.

A pesca comercial dos tucunarés Cichla Spp. (Peciformes, Cichlidae) no Reservatório da UHE-Tucuruí, Rio Tocantins, PA

A pesca na Amazônia se destaca entre as regiões brasileiras pela riqueza de espécies exploradas, quantidade de pescado capturado e dependência da população a esta atividade. Este estudo descreve a pesca comercial dos “tucunarés” Cichla spp. no Baixo Rio Tocantins-PA, norte do Brasil, na área de influência da UHE-Tucuruí, com ênfase no reservatório. O estudo foi dividido em 2 capítulos. O primeiro descreve a pesca em relação às artes de pesca, estratégia dos pescadores, ambientes explorados, sazonalidade e o manejo local segundo a percepção dos pescadores. Ainda neste capítulo, foram analisados o conhecimento local dos pescadores, a classificação etnobiológica dos “tucunarés”, e aspectos sócio-econômicos e ecológicos envolvidos. Foram realizadas entrevistas com os pescadores e observações diretas em campo. A pesca dos “tucunarés” no lago da usina tem grande importância na vida sócio-econômica desses pescadores, e se caracteriza como principal fonte de renda. A pesca ocorre em locais específicos e utiliza métodos e equipamentos rudimentares. Segundo os pescadores, a produção é influenciada por variáveis ambientais e pelo uso da rede de emalhar, a qual afasta os “tucunarés” dos ambientes de pesca. O uso do espaço é o principal conflito entre os pescadores. As relações sociais no sistema de parceria e a presença do atravessador diminuem a rentabilidade da pesca para o pescador. Os pescadores possuem conhecimento consistente sobre a ecologia dos “tucunarés”. O seu sistema de classificação reconhece três etnoespécies, duas das quais, constituem uma única espécie científica. No capítulo II, são analisados dados de captura dos “tucunarés” coletados pela ELETRONORTE de 1997 a 2003 e a unidade de esforço de pesca mais adequada para os dados. A captura foi analisada por porto, arte de pesca, tipo de embarcação, área de pesca e ciclo de enchente do rio. Os dados demonstram que as frotas dos diferentes municípios possuem características próprias e exploram as áreas de pesca mais próximas. Os maiores níveis de captura são encontrados nos períodos que o nível do rio está subindo ou descendo, sendo a pesca com “caniço”, responsável pela maior parte da captura. As canoas são as embarcações mais utilizadas. Os dados demonstram que a pesca dos “tucunarés” é mais importante nos municípios e áreas de pesca localizados no lago da usina. A CPUE só apresenta comportamento estatístico adequado quando analisada por área de pesca e as unidades de esforço mais adequadas são números de pescadores e de dias de pesca após sofrerem transformação logarítmica.

An inexhaustible source of income? The significance of Belarusian refineries and the outlook for the future. OSW Commentary No. 81, 2012-06-20

Belarus generated a surplus at US$1.9 billion in foreign trade in goods and services in the first four months of 2012 as compared to a deficit of US$2.8 billion for the same timeframe a year earlier. Minsk owes this, its highest positive trade balance since 1991, mainly to a significant increase in exports of petroleum products manufactured by the refineries in Navapolatsk and Mazyr. This is a consequence of the favourable contract for supplies of Russian oil until 2015 which Belarus signed in December last year. This contract has resulted in a de facto resumption of Russia subsidising Belarus. The favourable conditions of Russian oil supplies will allow the Belarusian refineries to remain the driving force of the country’s economy, and the Belarusian government will not allow them to be privatised, which Russia has been seeking for years. The two refineries initiated an ambitious modernisation programme, which is aimed at increasing their output and improving the quality of their production. Owing to this, their share in the market of petroleum products in the region, including on the Polish market, may grow within the next few years.

The role of income inequality on fiscal multipliers

A Work Project, presented as part of the requirements for the Award of a Masters Double Degree in Economics from the Nova School of Business and Economics and University of Maastricht

Le revenu de citoyenneté : entre émancipation et assujettissement. L'exemple du Basic Income Grant en Namibie.

De la capacité d’une société à repenser ses liens sociaux, dépend son développement à la fois politique, social et économique. L’État peut, pour contribuer de manière déterminante à la production de sens, développer des outils, entre autres des mécanismes de redistribution, susceptibles d’assurer la solidarité et la cohésion sociale. L’enjeu est d’importance pour certains pays comme la Namibie, dont l'histoire est marquée par le colonialisme et l'apartheid ─desquels il s'est libéré il y a à peine plus de vingt ans─ et qui sont construits sur une logique de séparation inégalitaire des droits et des ressources. À partir de l'exemple du Basic Income Grant (BIG), projet-pilote de revenu citoyen garanti mis en place dans un village de la Namibie entre 2007 et 2009, ce mémoire propose d'explorer l'apport du concept d'empowerment dans ce projet en tant qu'outil de déconstruction de ces structures inégalitaires. Après avoir exposé différentes conceptions des notions de pauvreté, de richesse et de développement, nous aborderons la question du revenu citoyen garanti et de la place qu'il peut prendre dans différents systèmes de protection sociale. Puis, nous tenterons de mieux cerner le concept d'empowerment pour finalement arriver à répondre à notre principal questionnement: le projet BIG permet-il effectivement l'émancipation ou au contraire, fait-il en sorte de renforcer le sentiment de dépendance et d'impuissance vécu par la communauté isolée, vivant dans des conditions d'extrême précarité? Des entrevues ont pour ce faire été conduites auprès de 15 participants, soit des membres du village d'Otjivero, des intervenants engagés dans le regroupement d'acteurs de la société civile namibienne étant à la source de l'initiative, et des représentants gouvernementaux. L’analyse de ces résultats est présentée en dernière partie de travail.

Utilisation of Giant African snail (Achatina fulica) meal as protein source by laying hens

A 12-week experiment was carried out to investigate the effects of substituting Giant African snail meal for fish meal in laying hens diet. Four diets were formulated to contain snail meal as replacement for fish meal at 0 (control), 33, 67 and 100%. A total of 120 Shaver Brown pullets aged 18 weeks were allocated to the dietary treatments in a randomised design. Each treatment consisted of three replicates and ten birds per replicate. Feed intake increased only for the 33% treatment as compared to the 67% replacement diet but did not differ from the other treatments. There were no significant treatment effects on egg performance parameters observed (egg production, egg weight, total egg mass, feed conversion ratio and percent shell). The overall feed cost of egg production reduced on the snail meal-based diets. The organoleptic evaluation of boiled eggs revealed no difference between the treatments. Based on these results it was concluded that total replacement of fish meal with cooked snail meat meal does not compromise laying performance or egg quality. The substitution is beneficial in terms of production cost reduction and the reduction of snails will have a beneficial impact especially where these snails are a serious agricultural pest. The manual collection and processing of snails can also become a source of rural income.

The income requirements of marine protected areas

Given the growing impact of human activities on the sea, managers are increasingly turning to marine protected areas (MPAs) to protect marine habitats and species. Many MPAs have been unsuccessful, however, and lack of income has been identified as a primary reason for failure. In this study, data from a global survey of 79 MPAs in 36 countries were analysed and attempts made to construct predictive models to determine the income requirements of any given MPA. Statistical tests were used to uncover possible patterns and relationships in the data, with two basic approaches. In the first of these, an attempt was made to build an explanatory "bottom-up" model of the cost structures that might be required to pursue various management activities. This proved difficult in practice owing to the very broad range of applicable data, spanning many orders of magnitude. In the second approach, a "top-down" regression model was constructed using logarithms of the base data, in order to address the breadth of the data ranges. This approach suggested that MPA size and visitor numbers together explained 46% of the minimum income requirements (P < 0.001), with area being the slightly more influential factor. The significance of area to income requirements was of little surprise, given its profile in the literature. However, the relationship between visitors and income requirements might go some way to explaining why northern hemisphere MPAs with apparently high incomes still claim to be under-funded. The relationship between running costs and visitor numbers has important implications not only in determining a realistic level of funding for MPAs, but also in assessing from where funding might be obtained. Since a substantial proportion of the income of many MPAs appears to be utilized for amenity purposes, a case may be made for funds to be provided from the typically better resourced government social and educational budgets as well as environmental budgets. Similarly visitor fees, already an important source of funding for some MPAs, might have a broader role to play in how MPAs are financed in the future. (C) 2007 Elsevier Ltd. All rights reserved.

Depreciation, income distribution and the UK REIT

Purpose – The purpose of this paper is to consider prospects for UK REITs, which were introduced on 1 January 2007. It specifically focuses on the potential influence of depreciation and expenditure on income and distributions. Design/methodology/approach – First, the ways in which depreciation can affect vehicle earnings and value are discussed. This is then set in the context of the specific rules and features of REITs. An analysis using property income and expenditure data from the Investment Property Databank (IPD) then assesses what gross and net income for a UK REIT might have been like for the period 1984-2003. Findings – A UK REIT must distribute at least 90 per cent of net income from its property rental business. Expenditure therefore plays a significant part in determining what funds remain for distribution. Over 1984-2003, expenditure has absorbed 20 per cent of gross income and been a source of earnings volatility, which would have been exacerbated by gearing. Practical implications – Expenditure must take place to help UK REITs maintain and renew their real estate portfolios. In view of this, investors should moderate expectations of a high and stable income return, although it may well still be so relative to alternative investments. Originality/value – Previous literature on depreciation has not quantified amounts spent on portfolios to keep depreciation at those rates. Nor, to our knowledge, has its ideas been placed in the indirect investor context.