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.     

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.     

Women's entrepreneurship,neoliberalism and economic justice in the postfeminist era: A discourse analysis of policy change in Sweden

Since the early 1990s, there has been investment in women's entrepreneurship policy (WEP) in Sweden, which continued until 2015. During the same period, Sweden assumed neoliberal policies that profoundly changed the position of women within the world of work and business. The goals for WEP changed as a result, from entrepreneurship as a way to create a more equal society, to the goal of unleashing women's entrepreneurial potential so they can contribute to economic growth. To better understand this shift we approach WEP as a neoliberal governmentality which offers women ‘entrepreneurial’ or ‘postfeminist’ subject positions. The analysis is inspired by political theorist Nancy Fraser who theorized the change as the displacement of socioeconomic redistribution in favour of cultural recognition, or identity politics. We use Fraser's concepts in a discourse analysis of Swedish WEP over two decades, identifying two distinct discourses and three discursive displacements. Whilst WEP initially gave precedence to a radical feminist discourse that called for women's collective action, this was replaced by a postfeminist neoliberal discourse that encouraged individual women to assume an entrepreneurial persona, start their own business, compete in the marketplace and contribute to economic growth. The result was the continued subordination of women business owners, but it also obscured or rendered structural problems/solutions, and collective feminist action, irrelevant.     

制造系统生产单元碳排放核算模型

制造业是我国国民经济的支柱产业，但也是环境污染物排放的主要来源、能源消耗主体和温室气体排放大户。制造系统高能耗、高物耗、高碳排放的加工过程是造成制造业碳排放量大的重要原因。生产单元作为制造系统的加工的主体，其碳排放量的核算是确定整个制造系统乃至制造业碳排放总量的关键。本文首先对生产单元的原材料、电能、辅助物料及废屑处理所引起的碳排放进行分析，确定生产单元的碳排放源；其次，产品合格率的不同会造成生产单元输入及输出的成品/半成品数量的差异，进而影响生产单元单位产品的碳排放量，在此基础上，综合考虑了原材料、电能、辅助物料及废屑处理的碳排放情况，构建了给定工艺流程下生产单元碳排放核算模型。最后，结合一汽车排气装置加工实例，分别核算加工过程中九个生产单元的碳排放量，验证了模型的可行性。     

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.     

Examining the Nursing Home Physical Environment Through Policy-Driven Culture Change

A critical need exists to challenge approaches to nursing home care due to rigid organizational factors and hospital-like culture. It has been argued that resident care needs to move toward a person-centered approach by addressing the organizational, social, and physical environments in nursing home facilities, a process often known as culture change. In response to this need, the Centers for Medicare & Medicaid Services (CMS) has created funding for pay for performance (P4P) nursing home incentive programs to allow nursing home providers to receive CMS reimbursements for culture change in the facilities. Through care staff interviews, site observations, and a document review, this qualitative study assesses the impact of a Midwestern state P4P incentive program in three participating nursing homes. Using an environment and behavior (E-B) policy orientation framework, this study examines culture change through a focus on policy, the physical environment, place attachment, and social and psychological processes in the study settings.     

The significance of meaning. Why IPBES needs the social sciences and humanities

The term “biodiversity” is often used to describe phenomena of nature, which can be studied without a reference to the socially constructed, evaluative, or indeed normative contexts. In our paper, we challenge this conception by focusing particularly on methodological aspects of biodiversity research. We thereby engage with the idea of interdisciplinary biodiversity research as a scientific approach directed at the recognition and management of contemporary society in its ecological embedding. By doing this, we explore how research on and assessments of biodiversity can be enhanced if meaning, aspiration, desires, and related aspects of agency are methodically taken into account. In six sections, we substantiate our claim that the discourse on biodiversity (including the IPBES (Intergovernmental science-policy Platform on Biodiversity and Ecosystem Services) debate) is incomplete without contributions from the social sciences and humanities. In the introduction, a brief overview of biodiversity’s conceptual history is provided showing that “biodiversity” is a lexical invention intended to create a strong political momentum. However, that does not impede its usability as a research concept. Section 2 examines the origins of the Convention on Biological Diversity (CBD) by way of sociological discourse analysis. Subsequently, it proposes a matrix as a means to structure the ambiguities and tensions inherent in the CBD. The matrix reemphasizes our main thesis regarding the need to bring social and ethical expertise to the biodiversity discourse. In Section 3, we offer a brief sketch of the different methods of the natural and social sciences as well as ethics. This lays the groundwork for our Section 4, which explains and illustrates what social sciences and ethics can contribute to biodiversity research. Section 5 turns from research to politics and argues that biodiversity governance necessitates deliberative discourses in which participation of lay people plays an important role. Section 6 provides our conclusions.     

The politics of the Digital Single Market: culture vs. competition vs. copyright

This paper examines the implications for European music culture of the European Union’s (EU) Digital Single Market strategy. It focuses on the regulatory framework being created for the management of copyright policy, and in particular the role played by collective management organisations (CMOs or collecting societies). One of the many new opportunities created by digitalisation has been the music streaming services. These depend on consumers being able to access music wherever they are, but such a system runs counter to the management of rights on a national basis and through collecting organisations which act as monopolies within their own territories. The result has been ‘geo-blocking’. The EU has attempted to resolve this problem in a variety of ways, most recently in a Directive designed to reform the CMOs. In this paper, we document these various efforts, showing them to be motivated by a deep-seated and persisting belief in the capacity of ‘competition’ to resolve problems that, we argue, actually lie elsewhere – in copyright policy itself. The result is that the EU’s intervention fails to address its core concern and threatens the diversity of European music culture by rewarding those who are already commercially successful.