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Identifies the major weaknesses in the current United Nations system and proposes fundamental reforms to address each. This title is also available as Open Access.
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
The global economic downturn that followed the collapse of major US financial institutions is no doubt the most significant crisis of our times. Its effects on corporate and governmental balance sheets have been devastating, as have been its impacts on the employment and well being of tens of millions of citizens. It continues to pose major challenges to national policymakers and institutions around the world. Managing public uncertainty and anxiety is vital in coping with financial crises. This requires not just prompt action but, most of all, persuasive communication by government leaders. At the same time, the very occurrence of such crises raises acute questions about the effectiveness and robustness of current government policies and institutions. With the stakes being so high, defining and interpreting what is going on, how and why it happened, and what ought to be done now become key questions in the political and policy struggles that crises invariably unleash. In this volume, we study how heads of government, finance ministers and national bank governors in eight countries as well as the EU engage in such 'framing contests', and how their attempts to interpret the cascading events of the economic downturn were publicly received. Using systematic content analysis of speeches and media coverage, this volume offers a unique comparative assessment of public leadership in times of crisis.
"The lake surface was glass. My girlfriend and I were fishing from our anchored rowboat in about fifteen feet of water, facing the New York shore. 'Ron, what's that?' I turned. About thirty feet away I saw three dark humps ... protruding about two feet above the surface. The humps were perhaps two or three feet apart. They didn't move. We didn't either. We watched in disbelief for about ten seconds. The humps slowly sank into the water. There was no wake, no telltale sign of movement. Unexplained. Eerie. Unsettling." — from the Foreword by Ronald S. Kermani Scotland may have Nessie, the Loch Ness Monster, but we have Champ, the legendary serpent-like monster of Lake Champlain. The first recorded sighting of Champ, in 1609, has been attributed to the lake's namesake, French explorer and cartographer Samuel de Champlain. This is pure myth, but there have been hundreds of sightings since then. Robert E. Bartholomew embarks on his own search, both of the lake firsthand and through period sources and archives—many never before published. Although he finds the trail obscured by sloppy journalism, local leaders motivated by tourism income, and bickering monster hunters, he weighs the evidence to craft a rich, colorful history of Champ. From the nineteenth century, when Champ was a household name, to 1977, when he appeared in Sandra Mansi's controversial photograph, Bartholomew covers it all. Real or imaginary, Champ and his story will fascinate believers and skeptics alike.
The Tigray People's Liberation Front (TPLF), founded as a small guerrilla movement in 1974, became the leading party in the Ethiopian People's Revolutionary Democratic Front (EPRDF). After decades of civil war, the EPRDF defeated the government in 1991, and has been the dominant party in Ethiopia ever since. Its political agenda of federalism, revolutionary democracy and a developmental state has been unique and controversial. Drawing on his own experience as a senior member of the TPLF/EPRDF leadership, and his unparalleled access to internal documentation, Mulugeta Gebrehiwot Berhe identifies the organizational, political and sociocultural factors that contributed to victory in the revolutionary war, particularly the Front's capacity for intellectual leadership. Charting its challenges and limitations, he analyses how the EPRDF managed the complex transition from a liberation movement into an established government. Finally, he evaluates the fate of the organization's revolutionary goals over its subsequent quarter-century in power, assessing the strengths and weaknesses the party has bequeathed to the country. Laying the Past to Rest is a comprehensive and balanced analysis of the genesis, successes and failings of the EPRDF's state-building project in contemporary Ethiopia, from a uniquely authoritative observer.
For most of us, the story of mammal evolution starts after the asteroid impact that killed the dinosaurs, but over the last 20 years scientists have uncovered new fossils and used new technologies that have upended this story. In Beasts Before Us, palaeontologist Elsa Panciroli charts the emergence of the mammal lineage, Synapsida, beginning at their murky split from the reptiles in the Carboniferous period, over three-hundred million years ago. They made the world theirs long before the rise of dinosaurs. Travelling forward into the Permian and then Triassic periods, we learn how our ancient mammal ancestors evolved from large hairy beasts with accelerating metabolisms to exploit miniaturisation, which was key to unlocking the traits that define mammals as we now know them. Elsa criss-crosses the globe to explore the sites where discoveries are being made and meet the people who make them. In Scotland, she traverses the desert dunes of prehistoric Moray, where quarry workers unearthed the footprints of Permian creatures from before the time of dinosaurs. In South Africa, she introduces us to animals, once called 'mammal-like reptiles', that gave scientists the first hints that our furry kin evolved from a lineage of egg-laying burrowers. In China, new, complete fossilised skeletons reveal mammals that were gliders, shovel-pawed Jurassic moles, and flat-tailed swimmers. This book radically reframes the narrative of our mammalian ancestors and provides a counterpoint to the stereotypes of mighty dinosaur overlords and cowering little mammals. It turns out the earliest mammals weren't just precursors, they were pioneers.
WIPO's latest World Intellectual Property Report (WIPR) explores the role of IP at the nexus of innovation and economic growth, focusing on the impact of breakthrough innovations.
The production and distribution of film and audiovisual works is one of the most dynamic growth sectors in the world. Thanks to digital technologies, production has been growing rapidly in Africa in recent years. For the first time, a complete mapping of the film and audiovisual industry in 54 States of the African continent is available, including quantitative and qualitative data and an analysis of their strengths and weaknesses at the continental and regional levels.The report proposes strategic recommendations for the development of the film and audiovisual sectors in Africa and invites policymakers, professional organizations, firms, filmmakers and artists to implement them in a concerted manner.