The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
In: TRR 266 Accounting for Transparency Working Paper Series No. 5
772322 Ergebnisse
Sortierung:
In: TRR 266 Accounting for Transparency Working Paper Series No. 5
SSRN
Working paper
In: Journal of education, society and behavioural science, Band 24, Heft 4, S. 1-6
ISSN: 2456-981X
In: Governance: an international journal of policy and administration, Band 23, Heft 1, S. 161-183
ISSN: 1468-0491
This article introduces transition management as a new governance approach for sustainable development. Sustainable development is used here as a common notion referring to those persistent problems in (Western industrialized) societies that can only be dealt with on the very long term (decades or more) through specific types of network and decision-making processes. Based on interdisciplinary research into complex processes of long term, structural change in society, basic tenets for complexity-based governance are formulated. These tenets are translated into a framework that distinguishes between four different types of governance activities and their respective roles in societal transitions. This framework can be used for implementation of governance strategies and instruments. The approach and framework have been developed deductively and inductively in the Netherlands since 2000. This article presents the theoretical basis of transition management and will be illustrated by examples from transition management practice, especially the Dutch national energy transition program. Adapted from the source document.
In: Governance: an international journal of policy and administration and institutions, Band 23, Heft 1, S. 161-183
ISSN: 0952-1895
World Affairs Online
In: Globalizations, Band 5, Heft 2, S. 107-109
ISSN: 1474-774X
In: Progress in development studies, Band 1, Heft 3, S. 237-245
ISSN: 1477-027X
In: IEEE transactions on engineering management: EM ; a publication of the IEEE Engineering Management Society, Band 69, Heft 2, S. 572-584
In: Journal of contingencies and crisis management, Band 24, Heft 3, S. 124-135
ISSN: 1468-5973
Guided by complexity theory, in this article, we argue that a complex understanding of disaster response management can be achieved by making multiple, transparent and modest interpretations. We suggest an analytical framework in which multiple system interpretations are constructed, all based on explicit analytical choices according to three aspects: (1) system dimension, (2) system scope and (3) system resolution. We apply the framework to a major Swedish forest fire and conclude that direction and coordination as system properties, emerging at a macro level, are the result of interplay between various patterns of influences. These patterns, we argue, can be constructed and analysed through a complexity framework allowing for the construction, and contrasting, of multiple system interpretations.
Comunicació presentada a: IEEE 28th Computer Security Foundations Symposium celebrat del 13 al 17 de juliol de 2015 a Verona, Itàlia. ; In this paper we show that the logical framework proposed by Becker et al. [1] to reason about security policy behavior in a trust management context can be captured by an operational framework that is based on the language proposed by Miller in 1989 to deal with scoping and/or modules in logic programming. The framework of Becker et al. uses propositional Horn clauses to represent both policies and credentials, implications in clauses are interpreted in counterfactual logic, a Hilbert-style proof system is defined and a system based on SAT is used to prove whether properties about credentials, permissions and policies are valid, i.e. true under all possible policies. Our contributions in this paper are three. First, we show that this kind of validation can rely on an operational semantics (derivability relation) of a language very similar to Miller's language, which is very close to derivability in logic programs. Second, we are able to establish that, as in propositional logic, validity of formulas is a co-NP-complete problem. And third, we present a provably correct implementation of a goal-oriented algorithm for validity. ; Edelmira Pasarella is partially supported by funds from the Spanish Ministry for Economy and Competitiveness (MINECO) and the European Union (FEDER funds) under grant COMMAS (ref. TIN2013-46181-C2-1-R). Jorge Lobo is partially supported by the US Army Research Lab and the UK Ministry of Defence under agreement number W911NF-06-3-0001 and by the Secretaria d'Universitats i Recerca de la Generalitat de Catalunya.
BASE
In: Journal of MultiDisciplinary Evaluation: JMDE, Band 19, Heft 45
ISSN: 1556-8180
Abstract
This article presents a case for more rigorous application of complexity science in our efforts to evaluate activity that seeks to bring about transformative change. It builds on the work that is already going on in the evaluation community. Three constructs from complexity science are employed – sensitive dependence, emergence, and social attractors. The paper argues that if–then logic is recommended for small-scale change within transformation efforts, but that to evaluate transformation writ large, data from if–then evaluation must be embedded in, and interpreted in terms of, complex behavior. Methodologies for evaluating within this framework are presented. The argument is linked to a definition of transformation that is multidimensional, non-linear, and measurable. The paper is built around a generic model of transformational change and shows how that model can be customized for specific transformation scenarios. It also shows how evaluation with respect to complexity can be accomplished with methodologies that are well known and well-practiced in the evaluation community.
Green behaviors adopted by supply chain companies are conducive to resource conservation and environmental protection and enhancing their core competitive advantages. By constructing a game model of green behavior of supply chain companies, this research deeply analyzes the main influencing factors of green behaviors adopted by supply chain companies. It uses dynamic evolution game analysis and simulation experiment methods to explore the path evolution direction and dynamic convergence process of green behavior strategy choices of these companies, so as to provide reference value for green behavior decision-making of supply chain enterprises. The research results show that the probability of supply chain enterprises choosing green behavior strategies is related to factors such as enterprise green investment income and costs, co-benefits, spillover benefits, greenness and output of raw materials or products, government green subsidy coefficients, and fines. Supply chain enterprises should reduce the cost of green investment, maximize the profit of green investment, and increase the greenness of raw materials or products ; the government should increase the coefficient of green subsidies and encourage supply chain enterprises to actively participate in the collaborative management of the green supply chain.
BASE
In: Policy studies journal: the journal of the Policy Studies Organization, Band 41, Heft 3, S. 537-559
ISSN: 1541-0072
This paper provides an overview of our adaptation ofNortonLong's concept of the "ecology of games" into a theoretical framework for analyzing institutional complexity. I discuss the basic concepts of the framework, discuss hypotheses related to fundamental questions in governance and policy, and outline some basic analytical approaches. The conclusion assesses the future prospects of the ecology of games framework, including future research needs for theoretical and empirical development.
In: Evaluation: the international journal of theory, research and practice, Band 10, Heft 1, S. 58-76
ISSN: 1461-7153
Theory-based evaluations have helped open the 'black box' of programmes. An account is offered of the evolution of this persuasion, through the works of Chen and Rossi, Weiss, and Pawson and Tilley. In the same way as the 'theory of change' approach to evaluation has tackled the complexity of integrated and comprehensive programmes at the community level, it is suggested that a theory-oriented approach based on the practice of realistic cumulation be developed for dealing with the vertical complexity ofmulti-level governance.
In: Journal of Chinese governance, Band 4, Heft 2, S. 91-107
ISSN: 2381-2354
In: Policy studies journal, Band 41, Heft 3, S. 537-559