Current Issue : January - March Volume : 2012 Issue Number : 1 Articles : 8 Articles
Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacco industry taxation strategies and tactics, and their implications for governmental revenues.\r\nDetails of tobacco industry policy on tobacco taxation in Ukraine were obtained by searching tobacco industry internal documents and various published reports.\r\nEven before entering the market in Ukraine, TTCs had made efforts to change the excise system in the country. In 1993-1994, TTCs lobbied the Ukrainian Government, and succeeded in achieving a lowering in tobacco tax. This, however, did not produce revenue increase they promised the Government. In 1996-1998, Ukrainian authorities increased excise several times, ignoring the wishes of TTCs, caused significant growth in revenue. Due to TTCs lobbying activities in 1999-2007 the tax increases were very moderate and it resulted in increased tobacco consumption in Ukraine. In 2008, despite the TTCs position, excise rates were increased twice and it was very beneficial for revenues.\r\nThe Framework Convention on Tobacco Control includes provisions both on tobacco taxation policy and on protection of public health policy from vested interests of tobacco industry. This paper provides arguments why tobacco taxation policy should also be protected from vested interests of tobacco industry. TTCs taxation strategy appears to be consistent: keep excise as low as possible. Apparent conflicts between TTCs concerning tax structures often hide their real aim to change tax structures for competing interests without increasing total tax incidence. Governments, that aim to reduce levels of tobacco use, should not allow tobacco companies to influence the development and implementation of tobacco taxation policy....
Illegal, Unreported and Unregulated (IUU) fishing is a problem for marine resource managers, leading to depletion of fish stocks and negative impacts on marine ecosystems. These problems are particularly evident in regions with weak governance. Countries responsible for sustainable natural resource management in the Southern Ocean have actively worked to reduce IUU fishing in the region over a period of 15 years, leading to a sequence of three distinct peaks of IUU fishing.\nWe reviewed existing public records relating to IUU fishing in the Southern Ocean between 1995ââ?¬â??2009 and related this information to the governance capacity of flag states responsible for IUU vessels. IUU operators used a number of methods to adapt to enforcement actions, resulting in reduced risks of detection, apprehension and sanctioning. They changed fishing locations, vessel names and flag states, and ports for offloading IUU catches. There was a significant decrease in the proportion of IUU vessels flagged to CCAMLR countries, and a significant decrease in the average governance index of flag states. Despite a decreasing trend of IUU fishing, further actions are hampered by the regional scope of CCAMLR and the governance capacity of responsible states.\nThis is the first study of long-term change in the modus operandi of IUU fishing operators, illustrating that IUU operators can adapt to enforcement actions and that such dynamics may lead to new problems elsewhere, where countries have a limited capacity. This outsourcing of problems may have similarities to natural resource extraction in other sectors and in other regions. IUU fishing is the result of a number of factors, and effectively addressing this major challenge to sustainable marine resource extraction will likely require a stronger focus on governance. Highly mobile resource extractors with substantial funds are able to adapt to changing regulations by exploiting countries and regions with limited capacity....
The purpose of this study is to determine how assistance institutions are contributing to the development of small and medium enterprises (SMEs) in Nigeria, with special reference to Industrial Development Centre (IDC), Osogbo, Nigeria. Survey research was used in order to carry out the study. Three hundred and forty (340) respondents from university students, trade union congress and private entrepreneurs in Nigeria were sampled. Four research questions were generated from the literature review, questionnaire on developing small business entrepreneurs through assistance institutions, and the responses elicited from respondents were numerically quantified, tabulated and analyzed using the Likert Scale. The analysis showed that assistance institutions in Nigeria, especially IDC, have really contributed immensely to the promotion of small and medium enterprises as\r\nwell as entrepreneurship development generally. The paper also looked into some problems confronting SMEs in the developing nations like Nigeria. Based on the findings, it is recommended that efforts should be made to commercialize the products of IDC so as to meet the demand of the people, and special fund should be set aside to encourage entrepreneurs who may be financially handicapped after training on SMEs development....
The purpose of this paper was to assess the product innovation performance (PIP) in small and medium-sized enterprises (SMEs) in the Malaysian manufacturing sector. The study focused on this sector because of the high percentage of them was involved in product innovation activities. The present study has assessed the actual result and discussed the findings on the most innovative manufacturing industries in Malaysia. The research methodology used includes the research design approach, population and sampling techniques, selection and administration of questionnaires, organizing and analyzing the data. Findings showed that the electrical and electronics (E&E) industry achieved superior PIP. These research findings contribute to the stream of research on innovation particularly in the light of research context and conceptualization. The findings of this research also provide important contributions for practitioners and policy-makers in developing policies and strategies for promoting SMEs....
The marine aquarium industry has great potential to generate jobs in low-income coastal communities creating incentives for the maintenance of a healthy coral reef, if effectively managed. In the absence of current monitoring or legislation to govern the trade, baseline information regarding the species, number and source location of animals traded is missing despite being critical for its successful management and sustainability. An industry assessment to establish the number and provenance of species of ornamental polychaetes (sabellids and serpulids) traded was undertaken across UK wholesalers and retailers. Six geographical regions exporting fan worms were identified. Singapore contributed the highest percentage of imports, but of only one worm ââ?¬Å?typeââ?¬Â whereas Bali, the second largest source, supplied five different worm ââ?¬Å?typesââ?¬Â. Over 50% of UK retailers were supplied by one wholesaler while the remainder were stocked by a mixture of one other wholesaler and/or direct imports from the source country. We estimate that up to 18,500 ornamental polychaetes (16,980 sabellids and 1,018 serpulids) are sold annually in the UK revealing a drastic underestimation of currently accepted trade figures. Incorrect identification (based on exporting region or visual characteristics) of traded animals exacerbates the inaccuracy in market quantification, although identification of preserved sabellids using published keys proved just as inconclusive with high within-species variability and the potential for new or cryptic species. A re-description of the polychaete groups traded using a combination of molecular and morphological techniques is necessary for effective identification and market quantification. This study provides the first assessment of ornamental polychaetes but more importantly highlights the issues surrounding the collection of baseline information necessary to manage the aquarium trade. We recommend that future management should be community based and site-specific with financial and educational support from NGOs, local governments and industry members....
Xi'an and Xianyang is two famous textile towns in Guangzhong, it formed a cotton textile industry-oriented research, production systems and international market networks which have great influence throughout the country. The textile industry cluster in the region is now in cluster development infancy, being a free competitive\r\nmarket structure. According to the cluster features it explores the main form factors: Well-known local entrepreneurs, social networks and local government. Then it brings forward the corresponding development strategies: 1) nurturing local entrepreneurs, building networks and strengthening local industry local government's macro-control and service functions; 2) Selecting gathering space-based development model....
The paper contains a report on survey research that was conducted in informal businesses during hours of operation in Gauteng, the biggest of the nine South African provinces. The purpose of the study was to ascertain whether the owners or employees in the informal sector succeed to bridge the technological divide by making use of computer and/or digital technologies in the running of these businesses. Special emphasis was placed on Internet access as well as software usage....
This paper reports the results of a descriptive study which investigates usage of accounting information and computerized accounting information system (AIS) among non-manufacturing bumiputra small and medium sized firms (SMEs) in Malaysia,Using mail questionnaire survey,data was collected from 136 firms. Findings from this study suggest that uses of accounting information among the firm are varied,while uses of computerized AIS is minimal.Only a very small percentage of firm that prepared accounting information internally use computerized AIS.Furthermore, very few firm seek financial advice from accounting firm.This study provides important insights into the practice of financial management among bumiputra SMEs,which has received little attention thus far from academic, governmental and professional bodies...
Loading....