Evasion of value added tax (VAT) is a pressing criminal justice problem; however, there still are no theoretical studies on the specific nature of this offense and the basis of its legal evaluation. This article is an attempt to explain the preconditions of the origin of this type of fraud and its connection with the Value Added Tax Law, to formulate the conceptual understanding of the offense, to reveal the important aspects of its legal evaluation and to discuss relevant examples (...) from the case-law. The preconditions of VAT fraud lie in the legal nature of tax administration and the particularity of VAT regulation creating opportunities to abuse the right of deducting the overpayment from the budget or reducing the tax payable. The system of tax crimes stipulated in the Criminal Code is not sufficient to properly assess the impact and danger of VAT fraud. The judicial practice considering VAT deception as property fraud is theoretically justified and welcome. (shrink)

The positive operator (valued) measures (POMs) allow one to generalize the notion of observable beyond the traditional one based on projection valued measures (PVMs). Here, we argue that this generalized conception of observable enables a consistent notion of unsharp reality and with it an adequate concept of joint properties. A sharp or unsharp property manifests itself as an element of sharp or unsharp reality by its tendency to become actual or to actualize a specific measurement outcome. This actualization tendency—or potentiality—of (...) a property is quantified by the associated quantum probability. The resulting single-case interpretation of probability as a degree of reality will be explained in detail and its role in addressing the tensions between quantum and classical accounts of the physical world will be elucidated. It will be shown that potentiality can be viewed as a causal agency that evolves in a well-defined way. (shrink)

No matter one’s wealth or social position, all are subject to the threats of natural hazards. Be it fire, flood, hurricane, earthquake, tornado, or drought, the reality of hazard risk is universal. In response, governments, non-profits, and the private sector all support research to study hazards. Each has a common end in mind: to increase the resilience of vulnerable communities. While this end goal is shared across hazards, the conception of how to get there can diverge considerably. The earthquake and (...) hurricane research endeavors in the US provide an illustrative contrast. The earthquake community sets out to increase resilience through a research process that simultaneously promotes both high quality and usable – preparedness-focused - science. In order to do so, the logic suggests that research must be collaborative, responsive, and transparent. Hurricane research, by contrast, largely promotes high quality science – predictions - alone, and presumes that usability should flow from there. This process is not collaborative, responsive, or transparent. Experience suggests, however, that the latter model – hurricane research - does not prepare communities or decision makers to use the high quality science it has produced when a storm does hit. The predictions are good, but they are not used effectively. Earthquake research, on the other hand, is developed through a collaborative process that equips decision makers to know and use hazards research knowledge as soon as an earthquake hits. The contrast between the two fields suggests that earthquake research is more likely to meet the end goal of resilience than is hurricane research, and thus that communities might be more resilient to hurricanes were the model by which research is funded and conducted to change. The earthquake research experience can provide lessons for this shift. This paper employs the Public Value Mapping (PVM) framework to explore these two divergent public value logics, their end results, and opportunities for improvement. (shrink)

ABSTRACTThere is a growing body of literature describing conceptual frameworks for working with participatory visual methods. Through a global health lens, this paper examines some key themes within these frameworks. We reflect on our experiences of working with with an array of PVM to engage community members in Vietnam, Kenya, the Philippines and South Africa in biomedical research and public health. The participants that we have engaged in these processes live in under-resourced areas with high prevalence of communicable and non-communicable (...) diseases. Our paper describes some of the challenges that we have encountered while using PVM to foster knowledge exchange, build relationships and facilitate change among individuals and families, community members, health workers, biomedical scientists and researchers. We consider multiple ethical situations that have arisen through our work and discuss the ways in which we have navigated and negotiated them. We offer our reflections and learning from facil... (shrink)

Public values failure occurs when the market and the public sector fail to provide goods and services required to achieve the core values of society such as equity (Bozeman 2007). That public policy for emerging health technologies should address intrinsic societal values such as equity is not a novel concept. However, the ways that the public values discourse of stakeholders is structured is less clear and rarely studied through the lens of public interests. This is especially true in the health (...) sciences discourse. Using the public value mapping (PVM) model I present a case study of the intrinsic value of equity in nanomedicine for cancer and the imperatives for translational research, an instrumental value to achieve equity. After reviewing and coding nearly 700 value statements from several hundred public documents, I find that that the discourse on values varies between documents that address basic research and documents that address the application of the knowledge produced in basic research, with some especially notable disconnections. This paper demonstrates the importance of further refinement of methods for testing the PVM framework if the societal goal is to improve consistency of the public value discussion by those involved in developing and applying new technologies. The paper also demonstrates the value of a PVM approach for complex science policy analysis, especially for emerging technologies like nanomedicine. (shrink)