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Portugal: Political Developments and Data in 2023
Full text linkIn 2023, Portugal experienced the end of a political cycle of Socialist government rule that had started in 2014. Several scandals affected the executive throughout the year, including traffic of influence. There were also regional elections in Madeira on 24 September, which were won by the Social Democratic Party (Partido Social Democrata). At the end of the year, President Marcelo Rebelo de Sousa dismissed Prime Minister Antonio Costa. This still allowed the budget for 2024 to be passed in December, with the call for early legislative elections being postponed to the beginning of 2024
An interdisciplinary approach to understanding Bitcoin’s value proposition
Full text linkIn the collective imagery Bitcoin is associated with criminal activities, hacking, fraud, speculation and environmental concerns. Mainstream media, government institutions and business organizations worldwide have mostly failed to provide a fair representation of Bitcoin, influenced by vested interests, corruption, or sheer ignorance. Effectively understanding Bitcoin requires challenging widely held assumptions and delving into its complexities. Acquiring knowledge about Bitcoin occurs on two axes: horizontally and vertically. Horizontally, it encompasses an interdisciplinary approach, drawing from fields such as computer science, economics (including monetary, behavioral and energy economics), finance (including financial regulations), political science, and philosophy. Vertically, understanding Bitcoin requires delving deeply into each of these disciplines, moving from abstract concepts to nuanced expertise; the complexity of Bitcoin means that the threshold for gaining a comprehensive understanding is significant. This depth of knowledge contributes to the wide information asymmetry surrounding Bitcoin, where those with such expertise possess a much deeper understanding than those at the surface level. This thesis acknowledges the multidimensional nature of Bitcoin and aims to provide perspective on how to view and value it qualitatively
Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud
Full text linkThe so-called ‘missing trader intra-community’ (MTIC) fraud causes enormous losses in value-added tax (VAT) revenue. The fraudsters take advantage of the zero-rated cross-border supplies within the European Union (EU) and resell the goods domestically without paying the received VAT to the tax authorities. One of the most prominent measures to combat this scheme is the optional reverse charge mechanism (RCM) that shifts the VAT liability from the supplier to the customer in business-to-business transactions. Using asymmetries in international trade (trade data gap, TDG), we identify the fraud-reducing effect of the RCM. For the observation period (2003 – 2019) within the EU, we quantify this effect in terms of the VAT revenue between 7.5 and 7.7 billion euros using a midpoint estimate. Additionally, we are the first to provide empirical evidence of a harmful fraud relocation from RCM countries to non-RCM countries. This explains the domino effect of RCM introductions in the EU and calls for a unified approach to VAT fraud
Assessment of the Security Implications of Large-Scale Language Models in Higher Education
Full text linkThis thesis delves into the integration of ChatGPT, an advanced language model, within higher education settings, aiming to explore its implications, challenges, and potentials. Employing a mixed-methods approach, the study combines a comprehensive meta-analysis with qualitative interviews conducted with one university lecturer and two university students. The findings illuminate a multifaceted landscape, revealing converging perspectives on the benefits, risks, and ethical dilemmas surrounding the adoption of AI-driven technologies in educational contexts. Key themes explored include the decline in skills development, concerns over data privacy and security, ethical considerations related to bias and fairness, and the need for regulatory frameworks to govern AI use. Ethical challenges emerge as central to the discourse, underscoring the importance of promoting equitable access and responsible integration of AI technologies within education. The study offers recommendations for policymakers, educators, and researchers seeking to navigate the evolving terrain of technology-enhanced learning. By fostering dialogue and awareness, this research contributes to advancing the responsible use of AI in education and promoting ethical practices in the digital era
Portugal: Political Developments and Data in 2022
Full text linkIn this article, the main events of political life in Portugal are discussed. It includes a report on general elections in 2022, the formation of a new Socialist absolute majority government led by Prime Minister Antonio Costa, and major parliamentary decisions and debates. The year 2022 started with early general elections, strengthening the ruling Socialist Party, which won a majority of seats in the national Parliament. However, it took some time for the new government to learn to govern in the new context
Abwahl durch Bürgerentscheid - Kommunalpolitisches Demokratieparadoxon ?
Full text linkDemokratische Instrumente auf der kommunalen Ebene, insbesondere Bürgerentscheide in Personalangelegenheiten - zur Abwahl von Bürgermeistern. Zahlenmäßige Vollerfassung aus den letzten 30 Jahren und Betrachtung der Auswirkungen auf Gemeinde, Bürger und Bürgermeister. Blick nach Baden-Württemberg und Bayern, sowie zum Recall in die USA, Erarbeitung möglicher Stellschrauben in der Politi
Integrierte Managementsysteme in Veränderungsprozessen - Analyse und Handlungsempfehlungen am Beispiel der Personalentwicklung einer nachhaltigen Organisationsstrategie
Full text linkDie Vermögensermittlung in der Verwaltungsvollstreckung unter Berücksichtigung der Aspekte der Datenschutz-Grundverordnung
Full text linkHazardous human–wildlife encounters, risk attitudes, and the value of shark nets for coastal recreation
Full text linkShark incidents are rare and graphic events, and their consequences can influence the behavior of beach users, including bathers, to a great extent. These incidents can be thought of as a fearsome risk that may lead decision makers to overreact or respond with inaction. This paper examines the reaction of recreational beach users, including bathers, to changes in the risk of shark incidents. In addition to valuing recreational visits to Durban Beach, South Africa, we study the reaction of beach visitors to a hypothetical scenario in which protective shark nets, deployed in coastal waters to protect bathers, are to be removed. To examine potential heterogeneity of the treatment effect in a travel cost-contingent behavior model, we develop a semiparametric multivariate Poisson lognormal (MPLN) model to jointly analyze observed and stated visit counts. Results show that removing protective shark nets at Durban beach would decrease recreational visits by more than 20%. Applying the semiparametric MPLN model we further find that both the value of a recreational visit and the predicted change in visitation rates vary as a function of whether recreationists usually enter the water, whether they have heard of previous shark incidents, and their general risk attitude