24,144 Hits in 29.8 sec


2016 AGROFOR  
Started in 2010 in Kashiwa city, Japan, Kashiniwa program isinnovative local governance system for tackling vacant lots in shrinking cities.  ...  In order to achieve this aim, three objectives are set: (i) toidentify research and practical experience in the field of urban agriculture in Japan;(ii) to analyse the Japanese local authorities approach  ...  ACKNOWLEDGEMENT Gratitude for the professional and personal support by Assoc.  ... 
doi:10.7251/agreng1602061m fatcat:ppvezvdejrc6ffdfpjuywsthqi

Legal instruments for stimulating environmentally friendly behavior: successful practices in Russia and abroad

Alexsei Malinovsky, Dina Osina, Elena Trikoz, A. Zheltenkov, A. Mottaeva
2020 E3S Web of Conferences  
Using the example of Russia, the EU countries, the USA, India and Japan, the specifics of state influence are revealed with the aim of stimulating "green" behavior of the population, the advantages and  ...  public relations, as they can lead to the formation of environmental legal awareness, lead to conscious and responsible, socially active behavior in relation to the environment.  ...  For example, for personal income tax purposes, the social tax deduction on income transferred to non-profit organizations operating in the field of environmental protection and animal welfare actively  ... 
doi:10.1051/e3sconf/202016411039 fatcat:z4xpmxfczrafhlufguqgjlgym4

Personal Data Sensitivity in Japan

Yasunori Fukuta, Kiyoshi Murata, Andrew A. Adams, Yohko Orito, Ana María Lara Palma
2017 ORBIT Journal  
Although the concept of sensitive data is described in an article of Japan's revised personal data act, following the EU Data Protection Directive and the new data protection rule, there has been little  ...  research on whether this legally defined concept conforms to the general public's perception of sensitive data in Japan and, if not, what differences exist between them.  ...  For example, Article six of the Guidelines for Personal Information Protection in the Financial Field, established by the Japan Financial Services Agency, defines sensitive information as information on  ... 
doi:10.29297/orbit.v1i2.40 fatcat:zf527ucdtrh3rikgtzlfeilycq

The Size and Performance of Public Sector Activities in Europe

Heinz Handler, Bertrand Koebel, Philipp Reiss, Margit Schratzenstaller
2005 Social Science Research Network  
This paper is concerned with the former aspect. It provides an overview of the size and the structure of the public sector in Europe and compares it with the US and Japan.  ...  After reviewing some of the measurement issues related to public services, the evidence on the size of government and its performance is analysed.  ...  tax revenues into taxes on personal income, consumption, corporate income, property and other, and social security contributions.  ... 
doi:10.2139/ssrn.1861528 fatcat:5ao6hkoawjbkpkqakjybevq4hm

The Premises Created By The Information Society For The Use Of The Information Technology And Communications In The External Audit

Dumitras Vasile
2007 Annales Universitatis Apulensis Series Oeconomica  
SYNOPSIS The transition to the Information Society is one of the strategic objectives of the Romanian government for the period 2004-2008.  ...  through e-government, e-administration systems, in business through on-line commerce, in education through distance education, in culture through multimedia centers and virtual libraries and even in the  ...  Information Technology in Romania The legislative framework was completed with a number of rules and regulations regarding: electronic signature in on-line auctions, cashing in the local taxes through  ... 
doi:10.29302/oeconomica.2007.9.1.47 fatcat:d2n3y4c2g5enzaz4zkhwosgsce

Unemployment Replacement Rates Dataset Among 34 Welfare States, 1971-2009: An Update, Extension and Modification of the Scruggs' Welfare State Entitlements Data Set

Olaf van Vliet, Koen Caminada
2012 Social Science Research Network  
The codebook contains descriptions of the variables included as well as country-specific sources and notes.  ...  The views expressed in this report are those of the authors and do not necessarily represent any institution with which they are affiliated.  ...  The tax rate is based on three different rates: the central government income tax, the central government health tax and the local government income and church tax rate.  ... 
doi:10.2139/ssrn.1991214 fatcat:44mbxpip25eafakgjli5inaemq

Government Fiscal Policies and Redistribution in Asian Countries

Iris Claus, Jorge Martinez-Vazquez, Violeta Vulovic
2012 Social Science Research Network  
This paper assesses the impact of government fiscal policies on income inequality in Asia.  ...  Social protection spending appears to increase income inequality, whereas it reduces it in the rest of the world.  ...  The progressivity measure is based on countries' personal income tax system, including information on statutory tax rates, tax brackets, country-specific tax legislation, basic allowances, standard deductions  ... 
doi:10.2139/ssrn.2174128 fatcat:n7yhnsuu6jgzjlssgfj7ynkhae


T. S. Yarovoy, O. V. Коzyrieva, T. V. Bielska, I. I. Zhuk, I. L. Mokhova
2020 Financial and credit activity problems of theory and practice  
depicted that allowed to identify, on the basis of the analysis, the key public policy trends in the e-government system of these countries to ensure their information security and ways to overcome them  ...  THE E-GOVERNMENT DEVELOPMENT IN ENSURING THE COUNTRY FINANCIAL AND INFORMATION SECURITY Abstract.  ...  number of control nodes in e-government systems; external access to the egovernment system; functioning of maintenance and information security groups.  ... 
doi:10.18371/fcaptp.v2i33.206853 fatcat:mrjg3esbc5dx5brajy4qnhxvbi

Georgia: Poverty Reduction Strategy Paper

International Monetary Fund
2003 IMF Staff Country Reports  
Updated every three years with annual progress reports, they describe the country's macroeconomic, structural, and social policies in support of growth and poverty reduction, as well as associated external  ...  Poverty Reduction Strategy Papers (PRSPs) are prepared by member countries in broad consultation with stakeholders and development partners, including the staffs of the World Bank and the IMF.  ...  Notwithstanding whom the resource belongs to -the central or local government, legal person of private or public law, local or foreign person,), protection and strengthening of property rights will be  ... 
doi:10.5089/9781451814484.002 fatcat:53tynn6735fwpplvs6orfxtt3y

Government Fiscal Policies and Redistribution in Asian Countries

Iris Claus, Jorge Martinez-Vazquez, Violeta Vulovic
2012 Social Science Research Network  
The progressivity measure is based on countries' personal income tax system, including information on statutory tax rates, tax brackets, country-specific tax legislation, basic allowances, standard deductions  ...  Tax incidence analysis Tax incidence, as the analysis of who ultimately bears the burden of government taxes in the economy, is covered in a vast literature in economics. 4 Despite this vast literature  ... 
doi:10.2139/ssrn.2186172 fatcat:tfwedxl3gjfypi6ka3jnfhdfr4

Social Protection and Socioeconomic Security in Nepal

Gabriele Koehler
2011 IDS Working Papers  
For specific comments on earlier versions of the paper, I would like to thank Aniruddha Bonnerjee, Marta Cali, Stephen Devereux, Shengjie Li, Gillian Mellsop, Rachel Sabates-Wheeler and Mariana Stirbu.  ...  Numerous discussions with colleagues and friends, visits around Nepal, and literature, lectures and conferences on Nepal and South Asia shaped the approach taken in this paper.  ...  An index, developed by the Asian Development Bank (ADB 2007) to assess coverage and quality of social protection, ranks Nepal's social protection system at 0.17 on a scale of 0 to 1.  ... 
doi:10.1111/j.2040-0209.2011.00370_2.x fatcat:spqz6dxhxbaezhtqi6hmm4v7vq

The State of Taxpayers' Rights in Japan

Koji Ishimura
1997 Revenue law journal  
This article outlines the major issues on taxpayers' rights in Japan. It identifies the current position in each area, before making recommendations for reform.  ...  The discussion reflects international developments in taxpayers' rights.  ...  Under this system, numbers already assigned for social security purposes are expanded in application to cover all administrative uses, including tax.  ... 
doi:10.53300/001c.6599 fatcat:mjm7i4fs75chzfnc6y6ojqiuxq

Measuring the Size of the Public Sector: A Broad View of Social Expenditure across Countries

Willem Adema
2016 Austrian Journal of Statistics  
Accounting for the impact of the tax system on budgetary allocations with a social purpose leads to indicators on net public social expenditure.  ...  However, a narrow focus on such information can be terribly misleading as it ignores that governments sometimes claw back social spending through taxation of benefit income, while also using tax systems  ...  Concluding Remarks A comprehensive analysis of social effort requires information on public and private cash-transfers and social services as well as detailed information on the impact of tax systems on  ... 
doi:10.17713/ajs.v32i3.457 fatcat:jnr7xm4zlja4ricolmad2aklma

Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan

Jamal Ibrahim Haidar, Takeo Hoshi
2014 Social Science Research Network  
Registration fees account for the bulk of the direct monetary cost to start a business in Japan.  ...  I appreciate your help. 34 We are grateful to Mary Shiratori for designing and conducting the survey. She also created spreadsheets of the survey result, which we used for the analysis.  ...  In Norway, the 4 payments are corporate income tax, social security contribution, value added tax, and fuel tax.  ... 
doi:10.2139/ssrn.2462735 fatcat:q6qbsbxekjefndizrt3d25uuea

Theoretical and Pragmatic Approaches of Undeclared Work in Romania

Carmen Comaniciu
2014 Procedia Economics and Finance  
What is the level of undeclared work in Romania? What are the main causes of undeclared work? What measures can be taken to prevent, detect and stop undeclared work?  ...  Undeclared work in Romania is a very widespread phenomenon. The published information about the employment relationship worries us, having regard to the damage recorded by undeclared work.  ...  social fraud; using a system of vouchers for services to stimulate job creation; use of e-government in the social security; establishment of a service for social information and investigations; use of  ... 
doi:10.1016/s2212-5671(14)00792-8 fatcat:kphqzjfju5h33fz726uq4qxyga
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