Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

The Governance of Cross-Border Data Flows in Trade Agreements: Is the Cptpp Framework an Ideal Way Out?

The regulations of cross-border data flows is a growing challenge for the international community. International trade agreements, however, appear to be pioneering legal methods to cope, as they have grappled with this issue since the 1990s. The World Trade Organization (WTO) rules system offers a partial solution under the General Agreement on Trade in Services (GATS), which covers aspects related to cross-border data flows. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and the United States-Mexico-Canada Agreement (USMCA) have also been perceived to provide forward-looking resolutions. In this context, this article analyzes why a resolution to this issue may be illusory. While they regulate cross-border data flows in various ways, the structure and wording of exception articles of both the CPTPP and USMCA have the potential to pose significant challenges to the international legal system. The new system, attempting to weigh societal values and economic development, is imbalanced, often valuing free trade more than individual online privacy and cybersecurity. Furthermore, the inclusion of poison-pill clauses is, by nature, antithetical to cooperation. Thus, for the international community generally, and China in particular, cross-border data flows would best be regulated under the WTO-centered multilateral trade law system.     

Holding on tight – NPM and the New Zealand performance improvement framework

The New Zealand Government's Performance Improvement Framework (PIF) is aimed at public sector organisational improvement. The PIF exemplifies how the characteristics of new public management (NPM) challenge the evolution of performance systems attempting to go beyond performance management. The paper provides an empirical example of the operation of the PIF, using a theoretical frame derived from the literature. The analysis suggests that the PIF design does not yet mitigate the effects of gaming, synecdoche, and reputation-protecting behaviour. The common graded ratings continue to hold the attention of those to whom the PIF is important, acting as a proxy for the whole performance of the organisation. This is a case study of how, despite promising adaptations, performance improvement efforts remain hampered by NPM limitations.     

Experimental Evidence on the Impacts of Need-Based Financial Aid: Longitudinal Assessment of the Wisconsin Scholars Grant

We conduct the first long-term experimental evaluation of a need-based financial aid program, the privately funded Wisconsin Scholars Grant. Over multiple cohorts, the program failed to increase degree completion and graduate school enrollment up to 10 years after matriculation. The program did reduce time-to-degree for some students and modestly increased the number of STEM degrees earned. The lack of robust effects raises important questions about the conditions necessary for financial aid to benefit students.     

The Effect of Temperature and Exposure Time on Stability of Cholesterol and Squalene in Latent Fingermarks Deposited on PVDF Membrane

Cholesterol and squalene are fatty materials of latent fingermarks that can be utilized for dating methodologies and visualization techniques. Previous studies have suggested these compounds undergo degradation in fingermarks as a function of time (days) and light at ambient temperature. However, studies assessing how their composition changes at low and high temperatures over short periods of time (hours) have not been published previously. Here, we performed quantitative analysis of cholesterol and squalene in natural fingermark residue using PVDF membrane, after exposure to a range of temperatures (−20 to 100°C) for 4 and 8 h. We found that levels of both fatty materials remained constant at −20 to 60°C, but both showed significant reduction at 100°C, over short exposure times. These results indicate that cholesterol and squalene are detectable at −20 to 60°C, whereas at 100°C or higher, both are lost due to rapid thermal degradation.     

Sample Mining and Data Mining: Combined Real-Time and Retrospective Approaches for the Identification of Emerging Novel Psychoactive Substances

Novel psychoactive substances (NPS) are synthetic drugs that pose serious public health and safety concerns. A multitude of NPS have been identified in the United States, often implicated in forensic investigations. The most common and effective manner for identifying NPS is by use of mass spectrometry and the true utility lies within nontargeted acquisition techniques. During this study, a liquid chromatography quadrupole time-of-flight mass spectrometry (LC-QTOF-MS) assay was developed, validated, and implemented for forensic toxicology testing. A SCIEX TripleTOF™ 5600 + with SWATH^® acquisition was used. Resulting data were compared against an extensive library database containing more than 800 compounds. The LC-QTOF-MS assay was applied to the reanalysis of biological sample extracts to discover emergent NPS. More than 3,000 sample extracts were analyzed, and more than 20 emerging NPS were detected for the first time. Among these were isopropyl-U-47700, 3,4-methylenedioxy-U-47700, fluorofuranylfentanyl, N-methyl norfentanyl, 2F-deschloroketamine, 3,4-methylenedioxy-alpha-PHP, eutylone, and N-ethyl hexedrone.     

The 2019 General Election in Northern Ireland: the Rise of the Centre Ground?

The experience of the 2019 general election in Northern Ireland took a very different course to that of the rest of the UK and, indeed, to the pattern of electoral politics typical of the region. Coming after almost three years with no functioning devolved government, combined with intense disagreement and uncertainty about Brexit, voters were ready to give a message to the two largest parties. Both Sinn Féin and the DUP suffered losses in the election, with the headline outcome being that unionism no longer holds the majority of seats for Northern Ireland in Westminster. More generally, there was a swing from both sides towards centre ground voting, which brought significant gains for the Alliance Party and the SDLP. This article summarises the reasons for this broad trend, focussing on the conditions and electoral pacts which brought it about. It also considers what it might mean for the prospects for Irish unification, noting that a referendum on unification will only be passed by attracting votes from those who tend to see themselves as neither unionist or nationalist.     

Socio-political tensions in Bus Rapid Transit (BRT) development in low-income Asian cities

International development agencies, with the help of the central government, support building state of art Bus Rapid Transit (BRT) in low-income Asian cities. However, BRT investment over indigenous modes of mobility is creating socio-political tensions at the local level. This article uses multi-level governance as a theoretical lens to examine the relationships among actors in BRT investment decisions in Bandung and Surabaya, Indonesia. The research finds that local stakeholders can distort national and supranational policy initiatives totally or in a way that while projects are delivered, they are of limited use to the local communities they intended to help.     

Does fertiliser use improve household welfare? Evidence from Ghana’s cocoa industry

This article analyses welfare impacts of fertiliser adoption using data collected from 838 cocoa farm households in the four key cocoa-producing regions in Ghana. Using propensity score matching (PSM), the study indicates that application of fertiliser leads to significant gains in farm yields, farm income, consumption expenditure, consumption expenditure per capita, and value of productive farm assets. The article concludes that cocoa-specific programmes such as Cocoa High Technology (Cocoa Hi-tech), initiated to intensify the application of improved farm technologies such as fertiliser, should be strengthened through effective and efficient management systems.     

Modelling trust and contractual arrangements in a local economy

This article investigates trust among dairy value-chain actors to understand the innovative process in a local productive sector in Tunisia. It uses a sample of 45 smallholder farmers chosen randomly nearby existing collection centres in the region. A trust variable is constructed employing 11 ordinal variables based on principal component analysis, and institutional arrangements then modelled to examine the effect of trust on contracting decisions and cooperative membership. The results show that trust is defined by values such as “integrity”, “competence”, and “existence of credible information”, which are preconditions to sustainable contracts. The article contributes to the growing literature which considers social capital, networking and trust as determinants of farmer’s behaviour, as opposed to the classical model of rationality.