Ratio

The tax system is essential for financing our public welfare and the public sector. The tax system and its capacity to generate tax revenue typically reflect the structure of the economy and as the economy changes the tax system needs to adapt. This anthology brings together different perspectives on how digitalization changes or may change the conditions for how the tax ecosystem functions, from generating enough tax revenue to finance public sector activity effectively, fairly, and legitimately to practical issues of compliance and how digitalization affects how tax authorities and tax departments within companies work. This chapter summarizes the different contributions and offers some recommendations for how the tax ecosystem can be improved.

This study refines the understanding of gig workers’ experiences by showing that stress and job satisfaction can be parallel rather than mutually exclusive outcomes of gig work. By ‘gig work’ we mean piecemeal work using digital apps and platforms as part of the job. Using international survey data ( N = 2385), we examine how demographic factors, socio-economic circumstances and work intensity are associated with both stress and job satisfaction of gig workers. Our results show that gig work can be both stressful and satisfying, with high work pace and physical activity enhancing satisfaction without increasing stress. These findings challenge the assumption that by default precarity leads to dissatisfaction, and they underscore the need to measure both stress and satisfaction of gig work. The exploratory study contributes to extant research on platform work by offering a nuanced perspective on gig workers’ well-being, with implications for platform design and policy to improve working conditions in the gig economy.

BackgroundSelf-report methods are widely used to assess energy intake but are prone to measurement errors. We aimed to identify under-reported, over-reported, and plausible self-reported energy intake by dietary recalls (rEI) using a standard method (Method 1) that calculates the rEI ratio against measured energy expenditure (mEE) by doubly-labeled water (DLW), and compare it to a novel method (Method 2), which calculates the rEI ratio against measured energy intake (mEI) by the principle of energy balance (EB = mEE + changes in energy stores).MethodsThe rEI:mEE and rEI:mEI ratios were assessed for each subject. Group cut-offs were calculated for both methods, using the coefficient of variations of rEI, mEE, and mEI. Entries within ± 1SD of the cutoffs were categorized as plausible, < 1SD as under-reported, and > 1SD as over-reported. Kappa statistics was calculated to assess the agreement between both methods. Percentage bias (bβ) was estimated by linear regression. Remaining bias (dβ) was calculated after applying each method cutoffs.ResultsThe percentage of under-reporting was 50% using both methods. Using Method 1, 40.3% of recalls were categorized as plausible, and 10.2% as over-reported. With Method 2, 26.3% and 23.7% recalls were plausible and over-reported, respectively. There was a significant positive relationship between mEI with weight (ß = 21.7, p < 0.01) and BMI (ß = 48.8, p = 0.04), but not between rEI with weight (ß = 13.1, p = 0.06) and BMI (ß = 41.8, p = 0.11). The rEI relationships were significant when only plausible entries were included using Method 1 (weight: ß = 17.4, p < 0.01, remaining bias = 49.5%; BMI: ß = 44.6, p = 0.01, remaining bias = 60.2%) and Method 2 (weight: ß = 19.5, p < 0.01, remaining bias = 24.9%; BMI: ß = 44.8, p = 0.03, remaining bias = 56.9%).ConclusionsThe choice of method significantly impacts plausible and over-reported classification, with the novel method identifying more over-reported entries. While rEI showed no relationships with anthropometric measurements, applying both methods reduced bias. The novel method showed greater bias reduction, suggesting that it may have superior performance when identifying plausible rEI.Clinical trials registrationNCT04465721.Graphical

The Council is the voice of the member states' governments in the EU policymaking process and the institutional setting where member states can enforce their national interest. The literature on Council decision-making has previously mostly used expert interviews or voting patterns. Through a detailed examination of one specific legislative file in the recent ‘Fit for 55’ climate package in which subsidiarity and varying national conditions is central, this study focus on how disagreements between member states are resolved and how strategic word framing can aid in resolving political controversies in EU energy policy. This article analyses Council working group meeting notes and revisions of the recent recast of the Energy Performance of Buildings Directive, providing a unique look behind the curtains of negotiations between member states in the Council within a deliberative intergovernmental framework. A mix of quantitative and qualitative text analysis is applied to deliberations and legislative revisions. The findings show that a fragile consensus is reached despite disagreement through enabling of national flexibility in policy decisions, indicating that the Council determines the speed of European integration in the policy domain.

В настоящее время комплексные подходы, направленные на разработку современных форм социальной защиты, реактивных и проактивных мер государственной социальной политики, базируются на положениях концепции адаптивности социальной помощи (АСП). Адаптивный подход к социальной защите требует, чтобы все разрабатываемые механизмы АСП основывались на развитой правовой и институциональной основе. Это должно обеспечить как стабильность программы, так и признание бенефициаров правообладателями. При этом под проактивным механизмом адресной социальной помощи авторы понимают предотвращение ухудшения социального и экономического положения домохозяйств, находящихся в уязвимом положении, и поддержке их интеграции в общество. На основе глубинных интервью и анкетного опроса экспертов (профессионалов, занятых в системе социальной защиты населения страны), а также анкетных опросов получателей адресной социальной помощи получен ряд научных результатов, а именно: применительно к действующей в Казахстане системе адресной социальной помощи составлен портрет получателя АСП; определены особенности системы АСП, влияющие на степень адресности помощи; выявлены особенности и проблемы действующей системы обусловленных денежных трансфертов при оценке ее способности решить проблему бедности в Казахстане. Авторами предлагается использование такой системы предоставления адресной социальной помощи, элементами которой являются четыре блока: 1. Ранее выявление круга лиц, находящихся в зоне риска. 2. Система АСП, ориентированная на расходы. 3. Социальная интеграция. 4. Профилактика.

Abstract In this chapter the support for populist parties and regimes, and their threats to democracy, liberty, and the open society are summarized. It is shown how, over the last decades, populist voter support and the use of populist rhetoric have increased continuously, while democracy has been backsliding, and liberty, free markets, and the open society have been curtailed.

Na Ética, Espinosa afirma que “desejamos formar uma ideia de homem que seja visto como um modelo da natureza humana” (Spinoza, 2008, p. 267). Em três seções, este trabalho discute o desejo de atingir modelos de formação humana, articulando os domínios ontológico, afetivo e gnosiológico do espinosismo. A primeira apresenta a ontologia de Espinosa, segundo a qual o ser humano não é um ser extraordinário, mas uma coisa finita vulnerável e com uma potência de agir limitada. Na segunda, os gêneros de conhecimento são vistos como maneiras de experimentação e compreensão do mundo que interferem na alteração da potência e no estabelecimento de modelos formativos desejados. Este tópico aborda a relação entre desejo e conhecimento, além dos modos de fruição da potência que se seguem da imaginação, da razão e da intuição. A terceira discute como o conhecimento inadequado leva à formulação de modelos que conduzem à fixação e à impotência. E que o conhecimento adequado não concorda com a imposição de um modelo universal supostamente extraído da razão e apresentado como necessariamente bom para todos, mas privilegia a busca pela ratio, pela proporção, mais compatível com as necessidades de indivíduos e grupos.