• Research softwareclose
• Other research productsclose
• Open Access close
• Other ORP type close
• Rural Digital Europe close

One of the main goals of the government is to provide public goods to the citizens of the country. In the provision of public goods, the government of each country incurs various expenditures, which are covered by the revenue collected from taxes. One of the tasks of an optimal tax system is to provide various benefits from the government to taxpayers – only then will they be willing to pay taxes. The design of an optimal tax system depends on many external factors, as well as on the behaviour of taxpayers, which is determined by the satisfaction of their interests. One group of taxpayers is family farms. This group stands out for its intertwined personal (family) interests and business interests. The research presented in the dissertation emphasizes the need to ensure the level of government income by minimizing the tax burden of family farms and evaluating scientific methods aimed at designing an optimal tax system, combining the interests of family farms and the government. A multi-objective programming approach was used to design a model of an optimal tax system that combines the interests of family farms and the government. Data from family farms engaged in agricultural activities and keeping accounting records and providing information on the production and financial activities were used in the empirical research. Depersonalized 2014–2017 data of financial statement from Lithuanian family farms collected with the help of the Lithuanian Agricultural Advisory Service, was used. The optimal Lithuanian tax system was evaluated by applying a genetic algorithm to the created model of an optimal tax system combining the interests of family farms and the government using a multi-objective programming method. The reliability of the optimal tax system combining the interests of family farms and the government was checked, the economic, environmental and social assessment of the model was performed, and the recommendations of the Lithuanian tax system was presented. Vienas iš pagrindinių valdžios tikslų – teikti viešąsias gėrybes savo šalies piliečiams. Teikiant viešąsias gėrybes kiekvienos šalies valdžios sektorius patiria įvairių išlaidų, kurių padengimą sąlygoja surenkamų mokesčių pajamos. Vienas iš optimalios mokesčių sistemos uždavinių – užtikrinti mokesčių mokėtojams įvairias naudas iš valdžios, – tik tuomet jie bus linkę mokėti mokesčius. Optimalios mokesčių sistemos kūrimas priklauso nuo daugelio išorinių veiksnių, taip pat ir nuo mokesčių mokėtojų elgsenos, kurią sąlygoja interesų tenkinimas. Viena iš mokesčių mokėtojų grupių yra šeimos ūkiai. Ši grupė išsiskiria dėl persipynusių asmeninių (šeimos) interesų ir verslo interesų. Disertacijoje pristatomuose tyrimuose pabrėžiama būtinybė užtikrinti valdžios pajamų lygį, minimizuojant mokesčių naštą šeimos ūkiams ir įvertinant mokslinius metodus, kuriais siekiama formuoti optimalią mokesčių sistemą, derinant šeimos ūkių ir valdžios interesus. Formuojant optimalios mokesčių sistemos modelį, derinantį šeimos ūkių ir valdžios interesus, taikytas daugiakriterio programavimo metodas. Empiriniame tyrime naudoti šeimos ūkių, užsiimančių žemės ūkio veikla ir tvarkiusių buhalterinę apskaitą bei teikusių informaciją apie gamybinę ir finansinę šeimos ūkio veiklą, duomenys. Naudoti nuasmeninti 2014–2017 m. Lietuvos šeimos ūkių finansinių ataskaitų duomenys, surinkti padedant Lietuvos žemės ūkio konsultavimo tarnybai. Įvertinta optimali Lietuvos mokesčių sistema, taikant genetinį algoritmą sukurtam daugiakriterio programavimo optimalios mokesčių sistemos modeliui, derinančiam šeimos ūkių ir valdžios interesus. Patikrintas optimalios mokesčių sistemos, derinančios šeimos ūkių ir valdžios interesus, patikimumas, atliktas ekonominis, aplinkosaugos ir socialinis modelio vertinimas, pateiktos Lietuvos mokesčių sistemos rekomendacijos.

The theory and practice of broadband entrepreneurship has already become a fact. As stated in some pieces of research, „...In the modern world of business, entrepreneurship is becoming increasingly broadband and affects the creation of changes in every business space, at every level in every industrial and territorial dimension”. This is entrepreneurship driven by broadband shopping of goods and services, instant communications, negotiations and orders. It is based on the ideas of Complex Reengineering theory, the three-star model and the seven concepts of this theory. This study examined the technological readiness and analyze the factors for creating conditions for broadband business entrepreneurship in order to create new generation of value-added chains and achieving lasting success for the Bulgarian society. The aim of the authors own research was to identify the technological readiness and analyze the factors for creating conditions for broadband business entrepreneurship in order to create new generation of value-added chains and achieving lasting success for the Bulgarian society. The focus is to analyze the impact of digital entrepreneurship in small, medium-sized and large enterprises conducting business activity in Bulgarian enterprises. A questionnaire was used to collect data from a sample of 176 SMEs in Plovdiv area which were selected through stratified random sampling method. The results of the study show that the technological readiness for building effective value chains in Bulgaria is at a relatively high level. It is necessary to build an adequate digital infrastructure, improve the legal framework, invest in human resources training, increase the innovation activity of enterprises

Recent breakthroughs in the development of Artificial Intelligence (AI) have initiated heated debates regarding its governance. As of today, the success of AI relies on machine learning – the ability of algorithms to learn from, and find patterns in, large amounts of data. Consequently, governance of AI will in practice mean policies regarding both the design and access to algorithms, as well as collection and usage of information. Regarding the latter, the European Union (EU) has put in place a comprehensive normative framework: the General Data Protection Regulation (GDPR)1, applicable since 25 May 2018. Based on the discussion that took place during the School of Transnational Governance’s High-Level Policy Dialogue on 26 June 2018, we present three actionable recommendations for global and local policymakers coming to grasp with the questions of AI Governance

Este documento analiza las competencias financieras de las empresas españolas de menos de 50 trabajadores (pequeñas empresas) a partir de una encuesta elaborada por el Banco de España entre marzo y mayo de 2021, que se engloba dentro de un proyecto desarrollado por la Organización para la Cooperación y el Desarrollo Económicos (OCDE): International Network on Financial Education (OCDE/INFE). La encuesta incluye una serie de preguntas con el objetivo de medir las competencias financieras de las empresas (conocimientos, actitudes y comportamientos financieros), así como la tenencia de instrumentos financieros, el impacto de la crisis del COVID-19 sobre su actividad o el nivel de digitalización de la empresa. Estas preguntas deben de ser contestadas por el propietario de la empresa, siempre que tome alguna decisión financiera en relación con aquella. Los principales resultados de la encuesta apuntan a que, en general, en España los propietarios de las empresas con menos de 20 trabajadores y las empresas de servicios de alojamiento y hostelería, construcción y otros servicios personales (grupo heterogéneo de ramas, que incluiría empresas de educación, reparaciones o lavandería, entre otras) presentan unos conocimientos financieros bajos en comparación con las empresas de entre 20 y 49 trabajadores y con las del resto de los sectores. En cuanto a las actitudes financieras, los propietarios de las empresas de más de 10 trabajadores presentan una mayor tendencia a establecer objetivos financieros a largo plazo respecto a los propietarios de empresas de menos de 10 trabajadores. Algunos comportamientos financieros están menos generalizados en las empresas de menor tamaño (y especialmente en las de menos de 5 trabajadores), como, por ejemplo, disponer de estrategias en caso de robo y considerar opciones de distintos proveedores de productos o de servicios financieros. Finalmente, las pequeñas empresas españolas, independientemente de su tamaño, sobresalen por el bajo porcentaje de propietarios que han pensado en la financiación de su jubilación. El uso de los instrumentos de capital y de otras formas de financiación más recientes como los bonos sostenibles, los business angels o la financiación participativa) es marginal en las pequeñas empresas españolas. Asimismo, es limitado en estas empresas el empleo del seguro de daños materiales, y principalmente del de interrupción de negocio. No se observan diferencias importantes en los conocimientos, actitudes y comportamientos financieros según el género del propietario de la empresa. Además, en general, las competencias financieras medias en las pequeñas empresas mejoran con el nivel educativo tan solo si el propietario tiene formación concreta en temas relacionados con la empresa, la economía o las finanzas. Otras características que se asocian positivamente con las capacidades financieras, independientemente del nivel educativo, son disponer de 10 años de experiencia empresarial o tener un progenitor empresario. El impacto de la crisis del COVID-19 en el nivel de facturación, en los beneficios y en la deuda fue bastante similar en empresas con distintos grados de competencias financieras. Sin embargo, los efectos negativos en el empleo y en la liquidez fueron algo menores para los cuartiles más altos de competencias financieras de los propietarios. Adicionalmente, mayores conocimientos financieros estuvieron asociados a una probabilidad superior de solicitar y de obtener un nuevo préstamo o de beneficiarse de un aval público. Las empresas con menores conocimientos financieros sí utilizaron en mayor medida transferencias de renta, así como moratorias de alquiler. Finalmente, existe una relación positiva entre competencias financieras y mayor nivel de digitalización en la empresa con anterioridad a la pandemia. Sin embargo, no existe correlación de competencias financieras y un incremento de las actividades digitales tras el COVID-19. This paper analyses the financial competencies of Spanish enterprises with fewer than 50 employees (small enterprises) based on a survey conducted by the Banco de España between March and May 2021 as part of a project launched by the OECD (International Network on Financial Education, OECD/INFE). The survey includes a series of questions aimed at measuring firms’ financial competencies (financial knowledge, attitudes and behaviour) and the financial instruments held by them, the impact of the COVID-19 crisis on their activity and their level of digitalisation. It is the owners of the firms who should answer these questions insofar as it is they who make financial decisions in relation to their firm. The main results of the survey suggest that, in Spain, owners of enterprises with fewer than 20 employees have little financial knowledge compared with those of enterprises with between 20 and 49 employees. The same is true of firms in the accommodation and food service activities, construction and other personal service sectors (a heterogeneous group of sectors which would include firms in education, repairs or laundry services, among others) compared with firms in other sectors. In terms of financial attitudes, owners of firms with more than ten employees have a greater tendency to set long-term financial goals than owners of firms with fewer than ten employees. Some financial behaviours (such as having strategies in place in the event of theft or considering different options for their financial product and service providers) are less widespread among smaller firms, especially those with fewer than five employees. Lastly, the percentage of Spanish small enterprises, regardless of size, whose owners have thought about how to finance their retirement is remarkably low. The use of capital instruments and other more recent types of financing (such as sustainable bonds, business angels or crowdfunding) is marginal in small Spanish enterprises. Likewise, the use of property and, particularly, business interruption insurance is limited among these firms. There are no discernible, significant differences in financial knowledge, attitudes and behaviours in terms of the gender of the business owner. Also, in general, the average financial competencies in small enterprises improve with the level of educational attainment only if the owner has specific training in business, economics or finance. Other characteristics positively associated with financial competencies, irrespective of educational attainment, are having ten years of entrepreneurial experience or having an entrepreneur for a parent. The impact of the COVID-19 crisis on the level of turnover, profits and debt was quite similar for firms with different degrees of financial competencies. However, the negative impact on employment and liquidity was somewhat lower for the higher quartiles of owners’ financial competencies. Additionally, higher financial knowledge was associated with being more likely to apply for and obtain a new loan or benefit from a public guarantee. Firms with less financial knowledge did make greater use of income transfers and rental moratoria. Lastly, there is a positive correlation between financial competencies and a higher level of digitalisation in the firm pre-pandemic. However, there is no such correlation between financial competencies and digital activities following COVID-19.

Background: The prevalence of musculoskeletal disorders among farmers is greater than non-farming populations. The burden on Canadian farmers is unknown, however. Research is required to determine the occurrence of these conditions and the work-related tasks that contribute to musculoskeletal pain in prevalent anatomical sites. Objectives: The objectives of the two studies comprising this thesis were to 1) describe the sample population of Saskatchewan farmers and the prevalence of musculoskeletal disorders, and, 2) explore the strength of associations between biomechanical exposures and work-related musculoskeletal disorders. Methods: Objective 1. Participants received a mail-out survey for the Saskatchewan Farm Injury Cohort. Study outcomes were self-reports of musculoskeletal disorders characterized by presence and severity of musculoskeletal pain in nine anatomical regions. Objective 2. A cross-sectional analysis of the experience of musculoskeletal pain in relation to four main biomechanical work exposures was performed. Relationships were determined by modeling the exposures separately using modified Poisson regression. Results: Objective 1. A strong majority of participants (82.2%) reported having musculoskeletal pain in at least one body part over the past year. The lower back was the anatomical site most frequently affected (57.7%), followed by the shoulders (44.0%). Objective 2. Results suggest that all biomechanical exposures had a dose-response effect on musculoskeletal outcomes. Shovel or pitchfork use was strongest for lower back pain, while working with arms above head was the greatest risk factor for shoulder pain. Conclusions: Objective 1. Our study suggests that Canadian farmers also experience musculoskeletal pain most frequently in the lower back and shoulders, similar to those in other regions and commodity types. It also found that all farm people are at risk for musculoskeletal disorders, highlighting the need to target all subgroups and commodity types equally. Objective 2. Strong associations between increased biomechanical exposures and pain in the lower back and shoulders support the evidence that these regions are susceptible to the physical exposures of farm work.

Smart mechatronic systems and applications with actively controlled moving elements face increasing demands on size, motion speed, precision, adaptability, self-diagnostic, connectivity, new cognitive features, etc. Fulfillment of these requirements is essential for building smart, safe and reliable production complexes. This, however, implies completely new demands on control curricula of master degree students. The aim of this paper is to identify main gaps in motion control education and industrial practice with specific focus on multi-disciplinarity, i.e., contribute to a STEM education ecosystem.

The phenology and productivity of temperate forests has changed across eastern North America in recent decades. However, these changes have varied spatially and temporally. And, while climate change has been an important cause of these changes in forest growth, the precise influence of climate remains unclear. This thesis presents the results of research which 1) tested for forest growth trends that could indicate that forest growth has changed in response to environmental stressors; and 2) assessed climate-growth relationships for different forest growth processes (phenology and productivity). Analysis was conducted at a regional scale within the Algonquin-to-Adirondacks (A2A) corridor, and at a sub-regional scale within the four geoclimatologically distinct ecoregions of A2A (Algonquin Highlands, Frontenac Arch, St. Lawrence Lowlands & Adirondack Mountains). We conducted two studies using different, but complimentary, methodologies. In the first study we used dendrochronology to study the growth of sugar maple (Acer saccharum) over a century (1912-2011). We found that sugar maple ring-widths declined recently in the Algonquin Highlands (- 46 mm2/year, 1993-2011) and Adirondack Mountains (- 33 mm2/year, 1991-2011), but that climate-growth relationships with temperature, precipitation and the SPEI drought index were limited (response function coefficients of ± 0.3). In the second study we used remote-sensing to study forest landscapes (i.e., pixels) over 26 years (1989-2014). We found that statistically significant (p 80 %), and accumulated heating (> 4 0C) and chilling (< 20 0C) temperatures were the most important climatic variables for driving forest growth. Understanding climate-growth relationships for temperate forests in A2A will improve understandings of how forests have already responded to climate change, and will contribute to our capacity to predict how they may respond to future climate change.

Mapas de propiedades edáficas en suelos de Andalucía, elaborados siguiendo un procedimiento numérico de síntesis, a partir de la información edafológica geo-referenciada de la base de datos SDBm-SEISnet/IRNAS y del Sistema de Información Geológica y Minera de Andalucía. Esta colección de mapas de Andalucía (27 mapas) se refiere a los siguientes parámetros edáficos: materia orgánica, pH, contenido en arcilla, contenido en limo, contenido en arena, humedad equivalente, punto de marchitez y densidad aparente. Además, los mapas se diferencian según que dichos parámetros estén medidos en las siguientes profundidades del perfil vertical del suelo: 0-25 cm, 25-50 cm y todo el perfil. Esta infraestructura cartográfica puede resultar de gran utilidad para futuras interpretaciones y evaluaciones del uso y conservación de los suelos de Andalucía. Escala 1:1.400.000.-- Metodología: Se utilizan tecnologías SIG y teledetección espacial. Junta de Andalucía a través de un acuerdo específico entre DAP y el IRNAS. Peer reviewed

Seeds are a main source of all food and agricultural production. On-farm seed practices have been responsible for the management, conservation and renewal of genetic diversity in agriculture. Scientifically supported breeding started only in the 20th century. This project has received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 633571. No