Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain

Sponsoring culture is a long-term profit-generating investment that public policy makers can achieve by means of Pigouvian subsidy or tax schemes. This paper evaluates the effectiveness of the three VAT reforms implemented between 2012 and 2018 (one tax raise reform and two tax cut reforms) in the cultural sector in Spain. We first provide visual evidence and empirical estimates of the tax shifting and the distribution of the VAT burden between consumers and producers. We then use a regression discontinuity design to assess the causal effects of these VAT reforms on performing acts and cinema consumption (both in the extensive and the intensive margin). Several interesting findings arise from our results. First, we find that producers only passed through 45% of the VAT cut to consumer prices. Second, the effect of the 2017 VAT reduction on performing arts slightly increased the number of households consuming these cultural services, whereas the 2018 tax cut on cinema had no significant effect in the number of moviegoers (extensive margin). Third, the cultural spending per household conditional on participation (intensive margin) increased after the two VAT rate reductions. Finally, we test for asymmetries in pass-through with respect to the 2012 tax raise and we find (i) no evidence of prices responding more strongly to increases than to decreases in VAT, (ii) a symmetric response of the number of households consuming these cultural services, and (iii) an asymmetric response of the average cultural spending conditional on participation.     

‘Seeing through their Eyes’: Towards Understanding Risk and Protection Perspectives of Young Bedouin Children in the Unrecognised Villages of the Naqab

This article is based on a participatory, context-informed study that examined perception of ‘risk’ and ‘protection’ among 30 Bedouin children aged four to five. It was conducted in the Bedouin unrecognised villages — Southern Israel and utilised photography, drawings and verbal explanations. The analysis yielded seven themes representing children’s perceptions of risk and protection. It indicated that children facing extreme adversity were aware of numerous risk conditions, including a lack of infrastructure and the fear of losing their homes, thus adversely affecting their well-being. Children’s insights, and suggested modes of protection, as the study findings reveal, are crucial for promoting children’s welfare.     

Aspirations and Setbacks of Working Children in Addis Ababa: Can They Realise Their Futures?

Based on interviews with 45 children, this article looks at the life situations and aspirations of working children in Addis Ababa, Ethiopia, including their hopes, efforts and struggles to make their dreams come true. Pushed by the need for survival, the children work and nearly half go to school. They demonstrate agency, taking care of themselves, supporting families and aspiring to change their lives. However, they also face challenges that make achieving their aspirations difficult. The authors argue that agency alone is not sufficient to help them realise their aspirations unless buffered by supportive structures and systems.     

The Principles and Ethics of Including Children with Disability in Child Research

This paper provides a set of principles and ethics, developed in collaboration between Pacific‐ and Australian‐based researchers, to guide research practice in a project enabling the self‐reporting of children with disability in Vanuatu and Papua New Guinea (PNG). The paper presents both a summary of academic literature relating to these principles and ethics, as well as their succinct ‘translation’ into a set of action statements for researchers working with children with disability. The paper offers a base for further development by others to guide research practice and foster the autonomous participation of children with disability in developing countries.     

Listening to Young People with Learning Disabilities Who Have Experienced,or Are at Risk of,Child Sexual Exploitation in the UK

This paper reports on a UK study which examined the identification of, and support for young people with learning disabilities who experience, or are at risk of, child sexual exploitation (CSE). CSE has received considerable attention in the UK, with evidence suggesting an increased risk for young people with learning disabilities. However, no study has specifically focused on this group, and their voices remain largely unheard. In‐depth interviews with 27 young people with learning disabilities were undertaken to explore how to meet their needs. This paper presents the young people's voices and identifies areas for improvements in policy and practice.     

Social capital of entrepreneurs in a developing country: The effect of gender on access to and requests for resources

This paper addresses gender differences in the social capital of entrepreneurs in a developing country. Social networks are often an important asset for accessing resources; however, they may also be a liability in developing countries, since entrepreneurs are often expected to support their contacts. Using a recent survey among urban and rural Ugandan entrepreneurs, we focus on the financial resources that entrepreneurs can obtain from their contacts on the one hand, and requests for financial support made to the entrepreneurs from these contacts on the other hand. Our results show that there are gender differences associated with access to, and requests for, financial resources.     

A Leadership Training Group for at Risk Fifth & Seventh Graders: Results from A Brief Strength-Based Group Program

ABSTRACT

An increasing number of youth are exhibiting social, emotional, and behavioral problems that hinder their ability to function at grade level. Subsequently, school mental health services have not been able to address the need for services particularly among students who are minority and poor. A mixed methodology study was conducted to determine the treatment outcomes from a brief strength-based leadership training group for primarily students who are African American and poor. Pre–post scores on three scales and focus group data revealed significant positive changes in regard to internal areas of functioning and social skills, anger management skills, and school attitude. Gender and age significantly impacted outcomes.     

Harnessing civil society's knowledge for development policy: Potential and challenges for the Republic of Yemen

This exploratory case study investigated Yemeni civil society actors’ actual and potential contribution to policy‐making, implementation, monitoring and evaluation, in the sectors prioritized in Yemen's national development strategy. Semi‐structured interviews were conducted in Sana'a between January and July 2015 with policy‐makers, researchers from academic institutions and civil society organizations. More specifically, this article discusses the role that YPRIs play in the public policy landscape of Yemen; the challenges they face in their interaction with policy‐makers; the opportunities they represent for policy actors in Yemen; and the factors enabling and limiting their influence, communication, inclusiveness and capacity. The authors conclude by contextualizing their findings within the ongoing conflict and drawing lessons for post‐war policy‐making in Yemen.     

考虑消费者双重偏好的低碳供应链减排策略研究

为了削弱传统零售商在渠道博弈中的垄断地位，制造商尝试建立在线渠道与零售商展开竞争。本文在考虑消费者低碳偏好的基础上，又将消费者的渠道偏好进行区分，通过不同决策模式的对比及数值算例分析，寻求低碳供应链最优的减排边界。研究表明：1分散决策时，制造商的低碳决策会受消费者渠道偏好的影响；集中决策时，制造商的低碳决策保持不变。2不同决策模式的减排边界由渠道偏好决定，渠道偏好较大时，分散决策的减排边界更高；渠道偏好较低时，集中决策的减排边界更高；渠道偏好中立时，两者的减排边界相同。3制造商可以通过升级低碳技术、实行低碳化管理等方式降低减排成本，同时通过低碳产品认证、广告宣传等方式提高消费者对低碳产品的认可程度。