15,861 research outputs found
The mediating effect of emerging adulthood experiences on the relationship between parental attachment and social adjustment in the university
No full textEnvironmental and wider economic implications of modifications to environmental tax reform
No full textThe most common definition of Environmental Tax Reform (ETR) is the use of the revenue from environmental taxes to reduce distortionary labour taxes. However, the PETRAS project has shown that there are a number of social and political impediments to implementing such reform. This paper
firstly outlines some of the environmental and economic implications of environmental taxes generally. It goes on to explore three broad approaches to ETR, based on the allocation of the tax revenues, and explores the environmental and economic implications of each approach and the likelihood of political and social acceptance. Particular attention is paid to ameliorating regressive impacts and impacts on competitiveness. It is concluded that some combination of hypothecating a proportion ofrevenues to environmental projects and diverting rest to reduce labour taxes is probably the best approach in light of the results of the project. The balance should depend upon local labour market and macroeconomic conditions, the extent to which environmental projects are already funded and the extent of government failure. Funding should only provided to environmental projects if it can be shown that, in themselves, they are economically efficient. In addition, it is most important that a proportion of the funds be used to ameliorate any regressive impacts. It is also important to bear in mind that hypothecation or recycling of revenue is not the same as a tax shift, which is a reform of the entire system, so some of these approaches may take away from the integrity of ETR. The paper concludes with some of the initiatives that are likely to be necessary to facilitate social and political acceptance of this approach to ETR
Author-Illustrator
No full textThis essay investigates the concept author-illustrator by drawing on two influential essays – ‘Death of the Author’ by Roland Barthes and ‘What is an Author?’ by Michel Foucault. By engaging with the key points of debate that emerge from these positions, this essay argues that the notion of author-illustrator is part of a wider discursive field that is embedded in a complex, commodified, multimedia public sphere where the author is paradoxically reinscribed and erased. This environment is changing the nature of the text, authorship, and reader-text interaction, but until now the concept author-illustrator has been largely absent from these discussions
Research Trends in Inclusive Education for Students with Disabilities: A Bibliometric Analysis
No full textGovernment Subsidies and Renewable Energy Investment Efficiency: The Masking Effect of R&D Investment in China
No full text<p>Datasheet for article titled "Government Subsidies and Renewable Energy Investment Efficiency: The Masking Effect of R&D Investment in China".</p>
Harms and Ethical Issues of Generative AI in Mental Health Care: A Delphi Study
No full text<p>bibliometric data</p>
Investigating Bibliometric Trends in Metaverse within Higher Education
No full text<p>bibliometric data</p>
Gendered narratives and cultural shifts: A qualitative study on decadal changes in community alcohol consumption
No full textThe Role of Demographic Factors on Religious Beliefs: Evidence from 5 Countries
No full textRaw data and questionnaire for the manuscript titled: The Role of Demographic Factors on Religious Beliefs: Evidence from 5 Countrie
The Role of Demographic Factors on Religious Beliefs: Evidence from 5 Countries
No full textRaw data and questionnaire for the manuscript titled: The Role of Demographic Factors on Religious Beliefs: Evidence from 5 Countrie
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