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Appendices to the Rise of Plain Language Laws 《平实语言法律的兴起》附录
Pub Date : 2021-10-13 DOI: 10.2139/ssrn.3941569
Michael Blasie
The Appendices accompany the article "The Rise of Plain Language Laws. Together, they form the first attempt to discover and categorize every plain language law in the United States. The Appendices cover laws created in all fifty states, the District of Colombia, and the federal government. They categorize each law by the kind of affected document and also report the plain language standard the law applies.
附录随文章“平实语言法律的兴起”而来。总之,他们形成了第一次尝试发现和分类每一个普通语言法律在美国。附录涵盖了所有50个州、哥伦比亚特区和联邦政府制定的法律。他们根据受影响文件的种类对每项法律进行分类,并报告法律适用的通俗语言标准。
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引用次数: 0
Consumer Perception and Preference towards Genetically Modified (GM) Foods: Bibliometric Evidence and Policy Imperatives 消费者对转基因食品的认知和偏好:文献计量证据和政策要求
Pub Date : 2021-07-08 DOI: 10.2139/ssrn.3882657
S. R, J. Nyika, S. Yadav, J. Mackolil, Rama Prashat G, Endashaw Workie, R. Ragupathy, P. Ramasundaram
Background: Genetically modified (GM) foods could be a promising option to reduce the dependence of the agri-food system on conventional means of crop improvement. However, the safety of GM food remains a concern, in addition to the perceived and real risks to environment. The opinion about scientific evidence among researchers, policymakers and government regulators on promotion of GM foods for consumers differ. This study presents the trends emerging from research outputs on consumer perception and preference for GM foods and policy prescriptions for enabling the consumption.

Scope and Approach: The study mainly focused on (1) exploring the publication trends, geographic focus of research and a comprehensive review on the consumers’ perception of and preference to GM foods, (2) identifying research hotspots and emerging genetically modified organisms (GMO) research themes, (3) assessing the integrated nature of GMO research, and (4) suggesting policy prescriptions on challenges and way forward. Bibliometric analyses have been performed using the Web of Science (WOS) database sourcing literature from 1981 to 2021 and analyzed the final sample of 543 publications using BibExcel and VOSviewer visualization software tools. The search strategy utilized the topic basis search of phrases related to GM food preference and perception.

Key Findings and Conclusions: The search query retrieving 543 journal articles showed an increasing trend in publications on consumer’s response towards GM foods. Thematic analysis revealed a strong interlinkage of GMOs research with ‘agriculture’ and ‘food science technology’. Consumers’ positive response is largely influenced by the decision of the governments to ban or approve the GM crops cultivation. Similarly, the public support increases when the potential benefits of the technology are well articulated, consumption increases with a price discount, people’s trust on the government and belief in science increases with a positive influence by the media. Mapping of the retrieved articles showed the top four recurrent keywords: GMOs, biotechnology, attitudes and acceptance. Europe and the USA are the first region and country, respectively, in terms of the number of active institutions per research output, per capita GDP publication and citations per article. The National Natural Science Foundation of China, followed by the National University of Malaysia are the top fundraisers for research on GM food consumption, perceptions and attitudes. Although research outputs on GM food consumer's acceptance and preferences are increasing, a majority of publications came from developed nations. Thus, intensive research is yet to be carried out in developing countries to produce a genetically modified food product with superior properties and substantial equivalence with no significant side-effects. We suggest research-, agri-food industries-, and society-oriented policies needed to be implemented by the stakeholders
背景:转基因食品可能是减少农业食品系统对传统作物改良手段依赖的一个有希望的选择。然而,除了对环境的感知和实际风险之外,转基因食品的安全性仍然是一个令人担忧的问题。在向消费者推广转基因食品的问题上,研究人员、政策制定者和政府监管机构对科学证据的看法存在分歧。本研究介绍了消费者对转基因食品的认知和偏好的研究成果所产生的趋势以及促进消费的政策处方。研究范围和方法:研究主要集中在:(1)探索转基因食品的出版趋势、研究的地理焦点和消费者对转基因食品的认知和偏好的综合综述;(2)确定研究热点和新兴的转基因生物研究主题;(3)评估转基因研究的整体性;(4)提出挑战和前进方向的政策建议。使用Web of Science (WOS)数据库对1981 - 2021年的文献进行文献计量分析,并使用BibExcel和VOSviewer可视化软件工具对543份出版物的最终样本进行分析。搜索策略利用了基于主题的转基因食品偏好和感知相关短语搜索。主要发现和结论:检索到的543篇期刊文章显示,关于消费者对转基因食品反应的出版物呈增加趋势。专题分析揭示了转基因生物研究与“农业”和“食品科学技术”之间的紧密联系。消费者的积极反应很大程度上受到政府禁止或批准转基因作物种植的决定的影响。同样,当一项技术的潜在好处被很好地表达出来,消费随着价格的折扣而增加,人们对政府的信任和对科学的信仰随着媒体的积极影响而增加时,公众的支持也会增加。检索到的文章的地图显示了四个最常出现的关键词:转基因生物、生物技术、态度和接受度。在每项研究产出的活跃机构数量、人均GDP出版物数量和每篇文章被引用次数方面,欧洲和美国分别位居第一和国家。中国国家自然科学基金会和马来西亚国立大学是转基因食品消费、认知和态度研究的最大筹款机构。虽然关于转基因食品消费者接受度和偏好的研究成果正在增加,但大多数出版物来自发达国家。因此,发展中国家还需要进行深入的研究,以生产出一种具有优越性能和实质等同性而没有重大副作用的转基因食品。我们建议利益相关者需要实施面向研究、农业食品工业和社会的政策,以确保转基因食品的安全性,鼓励以消费者为基础的研究,并提高公众对这些食品的认识。
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引用次数: 2
Women's Group Farming on Leased Land The Experience of Pradan in Odisha 妇女在租赁土地上的集体耕作&普拉丹在奥里萨邦的经验
Pub Date : 2021-03-26 DOI: 10.2139/ssrn.3813038
P. Choudhury, P. Mohapatra
Women’s groups have emerged as an important platform for promoting the economic, political and social empowerment of poor women. In India, Self Help Groups (SHGs), are becoming substantially involved in agricultural development activities, largely through the National Rural Livelihoods Mission platforms (NRLM) and with the assistance of NGOs. In the tribal areas of Odisha, women farmers’ access to land is low, even though they are closely involved in farming activities. In fact, most tribal women are legally landless, meaning, either they don’t own land or own less than one standard acre (a minimum area required to ensure food production for an average family). Individual forest rights are now being recently formally recognized under the Forest Rights Act, 2006, which requires that both spouses’ names are recorded. The Record of Rights (RoR) maintained by the Revenue Department lacks a column to record the landholder’s gender and does not always record land jointly in the name of wife and husband. As most of the agricultural land titles are maintained in the RoR, women lack recognition as landowners and hence women farmers. Interventions PRADAN, an NGO with considerable experience of working with SHGs and agriculture, used collective farming as a strategy in Rayagada district to augment the livelihoods of tribal women SHG members and also to support their recognition, at least among local actors, as women farmers. Along with a strong institutional support system, PRADAN assisted the women’s groups to lease in private land and also cultivate on government land, with the consent of the village community, supported by robust extension, communication, convergence and market linkages, to significantly increase their farm income. Lessons Group farming can be an alternative production model for women farmers to pool land, labour and capital to create larger farms, improve their agricultural income and also become recognised as women farmers at least by local actors. In the absence of legal sanction and enforceability of the leasing arrangements - which are informal, due to the prevailing legal framework banning agricultural land leasing in Odisha - these groups, however, face the risk of landlords either demanding higher rents after witnessing the increasing profitability of group-farming or preferring to withdraw their land from the lease arrangement due to their fear of losing the land to the SHG through long-term possession, as per existing laws. As most women farmers are landless, lack land records and operate through informal land leasing, they are also not eligible as individual farmers to access formal credit and government entitlements, which affect the profitability of group farming and individual returns, in addition to the pace and inclusivity of agricultural transformation.
妇女团体已成为促进赋予贫穷妇女经济、政治和社会权力的重要平台。在印度,自助团体(shg)正在大量参与农业发展活动,主要是通过国家农村生计任务平台(NRLM)和非政府组织的协助。在奥里萨邦的部落地区,尽管女性农民密切参与农业活动,但她们获得土地的机会很低。事实上,大多数部落妇女在法律上是无地的,这意味着她们要么没有土地,要么拥有的土地少于一标准英亩(确保一个普通家庭粮食生产所需的最小面积)。2006年《森林权利法案》最近正式承认了个人的森林权利,该法案要求夫妻双方的姓名都要记录在案。由税务局保存的《土地权登记册》没有一栏记录土地持有人的性别,也并不总是以夫妻两人的名义共同记录土地。由于大多数农业土地所有权保留在农村地区,妇女作为土地所有者和妇女农民的身份得不到承认。PRADAN是一个非政府组织,在与SHG和农业合作方面有着丰富的经验,它在Rayagada地区将集体农业作为一项战略,以提高部落妇女SHG成员的生计,并支持至少在当地行动者中承认她们是女农民。除了强有力的制度支持系统外,PRADAN还协助妇女团体在得到村社区同意的情况下,在强有力的推广、沟通、融合和市场联系的支持下,租赁私人土地和在政府土地上耕种,从而大大增加了她们的农业收入。集体耕作可以成为另一种生产模式,让女性农民汇集土地、劳动力和资本,创建更大的农场,提高农业收入,并至少被当地行动者认可为女性农民。由于现行法律框架禁止奥里萨邦的农业土地租赁,这些租赁安排是非正式的,因此缺乏法律制裁和可执行性。然而,这些群体面临的风险是,房东要么在目睹集体农业的盈利能力不断提高后要求更高的租金,要么更愿意从租赁安排中撤回他们的土地,因为他们担心根据现行法律,土地会因长期占有而被SHG夺走。由于大多数女农民没有土地,没有土地记录,并通过非正式的土地租赁进行经营,她们也没有资格作为个体农民获得正式的信贷和政府权利,这影响了集体农业的盈利能力和个人回报,以及农业转型的速度和包容性。
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引用次数: 0
Nutrition Sensitive Food Systems in Conflict Affected Regions: A Case Study of Afghanistan 受冲突影响地区的营养敏感粮食系统:阿富汗的案例研究
Pub Date : 2021-03-12 DOI: 10.2499/P15738COLL2.134312
S. Babu, Jamshed Looden, Mehnaz Ajmal, A. W. Rana, Nandita Srivastava
The food systems approach can contribute to food security and reduced malnutrition levels by identifying key investments and policies throughout the food system, including production, processing, marketing, and consumption of food. However, in countries facing fragility and conflict, it has proven difficult to implement such an approach and achieve the desired results. This has been the case in Afghanistan, where high levels of malnutrition stem in part from an undersupply of nutritious food. Multi-sectoral approaches to promote nutrition sensitivity and achieve diet-based solutions have also had only limited impact. This paper reports on an analysis of the nutrition sensitivity of food systems in Afghanistan using multi-sector consultations and gap analyses to examine two key food and nutrition policies, the National Comprehensive Agriculture Development Priority Program and the Afghanistan Food Security and Nutrition Agenda. It highlights gaps in the policies and identifies investment priorities to make food systems more nutrition sensitive. The results show that instilling nutrition sensitivity into the operation of Afghanistan’s food systems can only be accomplished if certain key measures are incorporated into the food system. These include addressing the absence of knowledge in the population regarding healthy diets, the lack of sufficient food for vulnerable populations, weak irrigation systems, capacity constraints at individual and institutional levels, data challenges, and weak natural resource management. In addition, the above weaknesses are compounded by the continued violence and conflict-induced insecurity, weak government, and inadequate investments. Given the role of different sectors in contributing to improved nutrition, appropriate and effective multi-stakeholder coordination and collaboration is paramount to such efforts.
通过确定整个粮食系统的关键投资和政策,包括粮食的生产、加工、销售和消费,粮食系统方法可以促进粮食安全和降低营养不良水平。然而,在面临脆弱性和冲突的国家,事实证明很难实施这种方法并取得预期的结果。阿富汗的情况就是如此,那里的营养不良程度高,部分原因是营养食品供应不足。促进营养敏感性和实现以饮食为基础的解决办法的多部门办法也只产生了有限的影响。本文利用多部门磋商和差距分析对阿富汗粮食系统的营养敏感性进行了分析,以审查两项关键的粮食和营养政策,即国家综合农业发展优先计划和阿富汗粮食安全和营养议程。它突出了政策上的差距,并确定了投资重点,以使粮食系统对营养更加敏感。结果表明,只有将某些关键措施纳入粮食系统,才能将营养敏感性灌输到阿富汗粮食系统的运作中。这些挑战包括解决人口中缺乏健康饮食知识、脆弱人群缺乏足够食物、灌溉系统薄弱、个人和机构层面的能力限制、数据挑战以及自然资源管理薄弱等问题。此外,持续的暴力和冲突引发的不安全局势、软弱的政府和投资不足加剧了上述弱点。鉴于不同部门在促进改善营养方面的作用,适当和有效的多利益攸关方协调与合作对这种努力至关重要。
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引用次数: 1
Social Protection and Sustainable Poverty Reduction: Experimental Evidence from Bangladesh 社会保护和可持续减贫:来自孟加拉国的实验证据
Pub Date : 2020-12-29 DOI: 10.2499/p15738coll2.134221
Akhter U. Ahmed, Melissa Hidrobo, J. Hoddinott, Bastien Koch, Shalini Roy, Salauddin Tauseef
Social protection programs are primarily focused on influencing household behavior in the short term, increasing consumption to reduce poverty and food insecurity, and promoting investments in human capital. A large body of evidence across numerous settings shows that cash and food transfer programs are highly effective in doing so. However, there is growing interest in understanding the extent to which such programs can help households stay out of poverty in the longer term, specifically after transfers end. We bring new evidence to this question, re-interviewing Bangladeshi households that participated in a well-implemented randomized social protection intervention four years after it ended. We find that combining transfers, either cash or food, with behavior change communication activities sustainably reduced poverty. Cash transfers alone had sustainable effects, but these were context-specific. The beneficial impacts of food transfers did not persist four years after the intervention finished.
社会保护计划主要侧重于在短期内影响家庭行为,增加消费以减少贫困和粮食不安全,以及促进人力资本投资。大量证据表明,现金和粮食转移计划在这方面非常有效。然而,人们越来越有兴趣了解这些项目能在多大程度上帮助家庭在长期内摆脱贫困,特别是在转移支付结束后。我们为这个问题提供了新的证据,重新采访了参与了一项实施良好的随机社会保护干预四年后的孟加拉国家庭。我们发现,将现金或食物转移与行为改变沟通活动相结合,可以可持续地减少贫困。现金转移本身具有可持续的影响,但这些影响是根据具体情况而定的。粮食转移的有益影响在干预结束四年后并未持续。
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引用次数: 6
Drivers of Food Safety Adoption Among Food Processing Firms: A Nationally Representative Survey in Ghana 食品加工企业采用食品安全的驱动因素:加纳全国代表性调查
Pub Date : 2020-12-21 DOI: 10.2499/p15738coll2.134207
S. Asante, C. Ragasa, K. Andam
Globally, food system transformation is characterized by the increasing importance of food safety and quality standards for consumers. This trend is challenging for the food processing sector in Ghana, which is dominated by micro and small firms. This study investigates the factors influencing the adoption of food safety practices and the effect of such adoption on the profitability of nationally representative food processing firms in Ghana using instrumental variable approach and matching techniques. The study uses nationally representative data for 511 food processing firms. The data show few food processing firms (20 percent) have adopted food safety practices. Wide diversity of firms was observed, and firm size, firm age, registrations, trainings, processing activities, types of buyers, and number of distinct products explain the differing firm adoption of food safety practices. We also find that adopters of food safety practices earn more per month than do nonadopting firms, implying the presence of economic incentive to adopt food safety practices. Support in terms of food safety awareness and training to food processing firms can help improve adoption of food safety practices.
在全球范围内,食品系统转型的特点是食品安全和质量标准对消费者的重要性日益增加。这一趋势对加纳以微型和小型企业为主的食品加工业构成挑战。本研究调查了影响采用食品安全实践的因素,以及这种采用对加纳全国代表性食品加工公司盈利能力的影响,使用工具变量方法和匹配技术。该研究使用了511家食品加工公司的全国代表性数据。数据显示,很少有食品加工企业(20%)采取了食品安全措施。观察到企业的广泛多样性,企业规模、企业年龄、注册、培训、加工活动、买家类型和不同产品的数量解释了不同企业采用食品安全实践的原因。我们还发现,采取食品安全措施的公司每月的收入高于不采取措施的公司,这意味着存在采取食品安全措施的经济激励。向食品加工企业提供食品安全意识方面的支持和培训,有助于提高食品安全做法的采用。
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引用次数: 2
National Extension Policy and State Level Implementation: The Case of Niger State in Nigeria 国家推广政策与州一级实施:以尼日利亚尼日尔州为例
Pub Date : 2020-06-26 DOI: 10.2499/p15738coll2.133780
S. Babu, A. Ogunniyi, B. Balana, K. Andam
The aim of Nigeria’s extension reform and transformation agenda through its new national extension policy (NEP) is to put in place a legislated, pluralistic, farmer-responsive, and market-oriented extension system. The reformed extension system aims at an assured and regular source of funding and a well-trained and motivated staff, effectively catering for a variety of actors along targeted value chains. It also aims at effective integration of the complex innovation processes in the agricultural and food system transformation in Nigeria. Implementation of the NEP at the state level remains a major challenge. This paper documents issues, challenges, constraints, and potential solutions and opportunities in implementing NEP at the state level using Niger State as a case study. We use a qualitative method in the context of inclusive consultative process with a focus on the multi-stakeholder participatory model. We found that strengthening actors’ capacities for innovation by considering the complexity of agricultural innovation system is very critical to effective and successful implementation of national agricultural policies in Niger State. We confirm from our study that “networking, partnership facilitation, and collaboration†functions are crucial cross-cutting measures across the agricultural innovation system for operative and systematic implementation of the NEP in Niger State. Based on our findings in Niger State, even if we make effort to draw generic lessons for Nigeria, the case studies show that understanding the dynamics of efficiently and productively implementing the National Extension Policy remain case-specific, and no ‘silver bullet’ can be provided to support agricultural innovation system due to the complex federal governance system in Nigeria. Therefore, a state-level or case-specific is highly recommended for operational implementation process in Nigeria.
尼日利亚通过其新的国家推广政策(NEP)实施推广改革和转型议程的目标是建立一个立法的、多元化的、对农民敏感的、以市场为导向的推广体系。改革后的推广制度旨在确保定期的资金来源和训练有素、积极进取的工作人员,有效地满足目标价值链上各种行动者的需求。它还旨在有效整合尼日利亚农业和粮食系统转型中的复杂创新过程。在州一级实施新经济政策仍然是一项重大挑战。本文以尼日尔州为例,记录了在州一级实施新经济政策的问题、挑战、制约因素以及潜在的解决方案和机会。我们在包容性协商过程的背景下使用定性方法,重点关注多利益相关者参与模式。我们发现,考虑到农业创新系统的复杂性,加强参与者的创新能力对于尼日尔州有效和成功实施国家农业政策至关重要。从我们的研究中我们确认,€œnetworking、促进伙伴关系和协作功能是整个农业创新系统中至关重要的跨领域措施,有助于尼日尔州新经济政策的有效和系统实施。根据我们在尼日尔州的研究结果,即使我们努力为尼日利亚吸取通用的经验教训,但案例研究表明,了解有效和富有成效地实施国家推广政策的动态仍然是具体案例,由于尼日利亚复杂的联邦治理体系,无法提供任何“银弹”来支持农业创新体系。因此,强烈建议为尼日利亚的业务实施进程制定州一级或具体案例。
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引用次数: 1
Economic, Ethical and Legal Aspects of Digitalization in the Agri-Food Sector 农业食品部门数字化的经济、伦理和法律方面
Pub Date : 2020-06-23 DOI: 10.30858/zer/120456
K. Kosior
The article aims to contribute to the discussion and research on economic, ethical and legal aspects of digital transformation in the agri-food sector. The previous technological revolution (the so-called Green Revolution) significantly raised the efficiency indices and productivity in agriculture. At the same time, however, it led to many negative environmental consequences. It also deepened income inequalities in the sector. According to some researchers, the current digital revolution, in fact based on intensive use of knowledge, may reverse the adverse consequences of the previous revolution. On the other hand, there is growing evidence that digital technologies lead to new social divides and to greater inequalities in the world. Many digital products and services are developed with the use of data to which ownership rights remain unclear. At the same time, the ongoing digitalization processes seem to significantly increase the risk of privacy violations. The article discusses the benefits, problems and possible risks associated with the digitalization processes in the agri-food sector. Particular attention is devoted to the ethical aspects of collecting, processing, sharing and using digital data from smart farming systems. It is argued that the potential of the digital revolution in the agri-food sector is not fully realized. The influencing factors are i.a. the lack of laws and regulatory frameworks for the governance of digital data gathered in the agriculture and food sector, the structure of the market of digital products and services favoring large and very large farms, low level of trust between actors in the data value chain and insufficient cooperation between the private and the public sector with regard to using and sharing digital data. Therefore, a broad discussion engaging various stakeholders on the vision of digital transformation in the agrifood sector is necessary. The foundations for the development of the agri-food sector based on data exchange and digital innovation should take into account common values and ethical principles, as well as the need to build mutual trust between the actors in the data value chain.
本文旨在为农业食品部门数字化转型的经济、伦理和法律方面的讨论和研究做出贡献。之前的技术革命(所谓的绿色革命)显著提高了农业的效率指数和生产力。然而,与此同时,它也导致了许多负面的环境后果。它还加深了该行业的收入不平等。根据一些研究人员的说法,当前的数字革命实际上是基于知识的密集使用,可能会扭转之前革命的不利后果。另一方面,越来越多的证据表明,数字技术导致新的社会鸿沟和世界上更大的不平等。许多数字产品和服务都是在使用所有权尚不明确的数据的情况下开发的。与此同时,正在进行的数字化进程似乎大大增加了侵犯隐私的风险。本文讨论了农业食品部门数字化过程的好处、问题和可能的风险。特别关注收集、处理、共享和使用来自智能农业系统的数字数据的伦理方面。有人认为,数字革命在农业食品领域的潜力尚未充分实现。影响因素包括:缺乏对农业和粮食部门收集的数字数据进行治理的法律和监管框架,数字产品和服务市场的结构有利于大型和超大型农场,数据价值链中行为体之间的信任程度较低,私营部门和公共部门在使用和共享数字数据方面的合作不足。因此,有必要让各利益攸关方就农业食品部门的数字化转型愿景进行广泛讨论。以数据交换和数字创新为基础的农业食品部门发展的基础应考虑到共同的价值观和道德原则,以及在数据价值链中的行为者之间建立相互信任的必要性。
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引用次数: 6
Economic Situation of Milk Producers and Their Opinions Regarding Taxation of This Agricultural Activity 牛奶生产者的经济状况及其对这一农业活动征税的意见
Pub Date : 2020-03-16 DOI: 10.30858/zer/117892
Maria Zuba-Ciszewska, P. Pomorski
For many years, Poland has been looking for a new taxation structure for income from agricultural activities in place of the agricultural tax which is still a basic burden for Polish farms. The study presents the results of the tax awareness analysis carried out in the selected group of farmers i.e. those involved in the cow’s milk production (32), so as to conclude, on this basis, on the assessment of tax fiscalism among this professional group. Tax burdens, both within the entire taxation system, as well as within new tax solutions, are perceived and expressed in a subjective way. The overall assessment of the tax system in terms of social expectations and reactions is dependent on, inter alia, the level of education of taxpayers, legal awareness, prevailing attitudes towards taxation. The results of the presented studies have shown a low level of tax awareness among farmers. The primary source of knowledge on taxes, including tax reliefs, are other farmers and information from tax authorities. The fiscal burden of taxes paid for the analyzed group of farmers is not large. Few of them consider the following taxes as at least significant fiscal burden: agricultural tax (21.9%), real property tax (21.9%) or forestry tax (3.1%). According to the surveyed, the reasons for non-payment of taxes are mainly economic. The respondents consider the agricultural tax structure as appropriate. Most of the surveyed (56.3%) hold a negative attitude towards introducing the income tax on farmers and their agricultural activity. If it was to be introduced, it should be accompanied by tax reliefs, associated mainly with crisis situations, as well as investment allowances and reliefs dependent on the farm size. Despite modernization or acquisition of new land incorporated into their farms, some farmers have not used an investment allowance. The reason for this state of affairs was, inter alia, the lack of knowledge on the suitable legislation. Farmers have a poor knowledge on the methods of paying tax liabilities and mostly do not use them. Almost all (93.8%) farmers know the possibility of recovering some funds spent on diesel fuel used for the agricultural production on a basis of invoices presented. Few (6.3%) believe that the current limit of excise tax refund is satisfactory. More than 31% of the surveyed use professional assistance (mainly accounting offices) as regards implementing obligations related to VAT settlement. The selection of the settlement method is conditioned economically.
多年来,波兰一直在寻找一种新的农业活动收入税收结构,以取代农业税,农业税仍然是波兰农场的基本负担。本研究展示了在选定的农民群体,即参与牛奶生产的农民群体中进行的税收意识分析的结果(32),从而在此基础上得出该专业群体对税收财政主义的评估。无论是在整个税收制度内,还是在新的税收解决办法内,税负都是以主观的方式感知和表达的。在社会期望和反应方面对税收制度的全面评价,除其他外,取决于纳税人的教育水平、法律意识、对税收的普遍态度。所提出的研究结果表明,农民的税收意识水平较低。税收知识(包括税收减免)的主要来源是其他农民和税务机关提供的信息。所分析的农民群体的税收负担并不大。农税(21.9%)、不动产税(21.9%)、林业税(3.1%)等税种的财政负担不轻。据调查,不纳税的原因主要是经济原因。答复者认为农业税结构是适当的。大多数被调查者(56.3%)对向农民及其农业活动征收所得税持否定态度。如果要实行这一政策,就应该伴随着主要与危机情况有关的税收减免,以及投资津贴和取决于农场规模的减免。尽管进行了现代化改造或购置了并入农场的新土地,但一些农民并没有使用投资补贴。造成这种状况的原因,除其他外,是缺乏关于适当立法的知识。农民对纳税义务的方法知之甚少,而且大多不使用这些方法。几乎所有(93.8%)农民都知道,只要出示发票,就有可能收回用于农业生产的柴油的部分资金。几乎没有人(6.3%)认为目前的消费税退税额度令人满意。超过31%的受访者使用专业协助(主要是会计师事务所)来履行与增值税结算相关的义务。沉降方式的选择以经济为条件。
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引用次数: 0
Weekend Feeding ('Backpack') Programs and Student Outcomes 周末喂养(“双肩包”)项目和学生成绩
Pub Date : 2020-01-30 DOI: 10.2139/ssrn.3528563
Michael Kurtz, K. Conway, Robert D. Mohr
Weekend feeding (“BackPack�?) programs that provide food to children have grown dramatically in recent years, yet their effects on educational outcomes have been little investigated. Our study combines administrative student data on test scores and absences in Northwest North Carolina elementary schools with primary data on program participation. School and student program eligibility criteria is used to estimate the intent-to-treat effect within a difference-in-difference-in-difference (DDD) framework. Results suggest a sizable 0.09 standard deviation improvement in reading scores, with similar but weaker effects for math scores. These effects are strongest for the youngest and lowest performing students.
近年来,为孩子们提供食物的周末喂养(“双肩背包”)项目大幅增加,但它们对教育成果的影响却很少得到调查。我们的研究将北卡罗莱纳西北部小学的学生考试成绩和缺勤数据与项目参与的主要数据相结合。学校和学生项目资格标准用于在差异中差异(DDD)框架内评估意向治疗效果。结果表明,阅读成绩有0.09个标准差的显著提高,数学成绩也有类似的效果,但效果较弱。这些影响在最年轻和表现最差的学生身上表现得最为明显。
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引用次数: 2
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Food Laws
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