Kinds Of Norms Research Articles

The Concept of Substance in International Taxation

The purpose of this new comparative survey is to provide country reports on the concept of substance in international taxation. Although the substance requirement has since long been an important part of the functioning of different taxation rules, the focus on this concept has recently increased. The BEPS initiative, launched by the G20 and led by the OECD, may result in changes to the substance requirement as it is expressed in different kinds of norms such as domestic laws, tax treaties and soft law. The European Union is interested in these developments and adheres to the work of the OECD on BEPS, while conducting certain initiatives on its own.Given these recent developments, the International Transfer Pricing Journal wishes to present an overview of certain issues related to the substance requirement in several jurisdictions. The purpose of this study is to show the complexity, the diversity, but also the similarities between some of the requirements of different countries. At this point, the substance requirements in transfer pricing is deliberately not included in the questionnaire so as to limit the scope of this study. The outline has been prepared in cooperation with Jérôme Monsenego (Associate Professor of tax law, Uppsala University). Country report on Australia.

Fairness Norms Can Explain the Emergence of Specific Cooperation Norms in the Battle of the Prisoner's Dilemma

Cooperation norms often emerge in situations, where the long term collective benefits help to overcome short run individual interests, for instance in repeated Prisoner's Dilemma (PD) situations. Often, however, there are different paths to cooperation, benefiting different kinds of actors to different degrees. This leads to payoff asymmetries even in the state of cooperation, and consequently can give rise to normative conflicts about which norms should be in place. This norm coordination problem will be modeled as a Battle of the Sexes game (BoS) with different degrees of asymmetry in payoffs. I combine the PD and the BoS to the 3 × 3 Battle of the Prisoner's Dilemma (BOPD) with several asymmetric cooperative and 1 noncooperative equilibria. Game theoretical and “behavioral” predictions are derived about the kind of norms that are likely to emerge under different shadows of the future and degrees of asymmetry and tested in a lab experiment. The experimental data show that game theory fairly well predicts the basic main effects of the experimental manipulations but “behavioral” predictions perform better in describing the equilibrium selection process of emerging norms.

En endret gutterolle på vei? Nye kjønnspraksiser i den norske barneskolen

Denne artikkelen undersøker gutters skoleliv i et kjønns- og endringsperspektiv. Med utgangspunkt i resultatene fra ph.d.-avhandlingen Kjønn-barndom-skoleliv (Overå 2013) er formålet å bidra med oppdatert empirisk kunnskap om kjønnet atferd blant dagens gutter, som kan betraktes i lys av tidligere studier. Ved hjelp av empiriske vignetter fra en barneskole i Oslo rettes fokus mot guttenes daglige samspill. Analysene peker på trekk av både stabilitet og endring når det gjelder hvilke normer, erfaringer og praksiser gutter knytter til kjønn. Når det gjelder kjønn og endring, tegner feltmaterialet et bilde der omsorg og intimitet hadde en fremtredende plass i guttenes hverdagskultur.

Between Human Rights and Non-proliferation: Norm Competition in the EU’s Iran Policy

The European Union has been a prominent player in the negotiations with Iran since the beginning of the Iranian nuclear crisis in 2002. However, the Union’s Iran policy cannot be reduced to the field of nuclear non-proliferation. Most notably, in the last 20 years it has also promoted human rights and democracy in the country. In other words, the European Iran policy has been a multilayered policy aimed at the diffusion of different kinds of norms. This article examines the consequences of the European Union promoting simultaneously norms from the realms of good governance and international security, in particular regarding the implications for the ever-present characterization of the European Union as a ‘normative power’. It focuses especially on the different mechanisms and instruments the Union uses in its norm promotion efforts. In contrast to existing studies on Normative Power Europe, it concludes that in practice the Union faces a dilemma: it can either try to promote coherently all the norms it represents and pay the price in terms of foreign policy effectiveness; or it can try to focus effectively on a single norm and become vulnerable to accusations of double standards.

The Determinants, Inverses, Norm, and Spread of Skew Circulant Type Matrices Involving Any Continuous Lucas Numbers

We consider the skew circulant and skew left circulant matrices with any continuous Lucas numbers. Firstly, we discuss the invertibility of the skew circulant matrices and present the determinant and the inverse matrices by constructing the transformation matrices. Furthermore, the invertibility of the skew left circulant matrices is also discussed. We obtain the determinants and the inverse matrices of the skew left circulant matrices by utilizing the relationship between skew left circulant matrices and skew circulant matrix, respectively. Finally, the four kinds of norms and bounds for the spread of these matrices are given, respectively.

Determinants, Norms, and the Spread of Circulant Matrices with Tribonacci and Generalized Lucas Numbers

Circulant matrices play an important role in solving ordinary and partial differential equations. In this paper, by using the inverse factorization of polynomial of degreen, the explicit determinants of circulant and left circulant matrix involving Tribonacci numbers or generalized Lucas numbers are expressed in terms of Tribonacci numbers and generalized Lucas numbers only. Furthermore, four kinds of norms and bounds for the spread of these matrices are given, respectively.

Interest of Boundary Kernel Density Techniques in Evaluating an Approximation Error of Queueing Systems Characteristics

We show the interest of nonparametric methods taking into account the boundary correction techniques for a numerical evaluation of an approximation error between the stationary distributions ofG/M/1andM/M/1queueing systems, when the density function of the general arrivals lawGin theG/M/1system is unknown and defined on a bounded support. To compute this error, we use two kinds of norms: theL1norm and the weight norm. Numerical examples based on simulation studies are presented for the two cases of considered norms. A comparative study of the results has been provided.

The Brussels School of Jurisprudence, Global Law and the Competition of Normativities

The paper briefly presents the Brussels School of Jurisprudence (BSJ) and its pragmatic theory of Global Law. It summarizes the results of several researches carried out during the last fifteen years at the Perelman Centre in various fields of emerging global normativities. The papers argues that the current phase of globalization requires us to enlarge the province of jurisprudence. We should extend our analyses and critiques to other kinds of norms and normative devices that are complementing, sometimes replacing but more often competing with classic legal rules and institutions in the global environment.

Iniuria Migrandi: Criminalization of Immigrants and the Basic Principles of the Criminal Law

In this paper I am specifically concerned with a normative assessment, from the perspective of a principled criminal law theory, of norms criminalizing illegal immigration. The overarching question I will dwell on is one specifically regarding the way of using criminal law which is implied in the enactment of such kinds of norms. My thesis will essentially be that it constitutes a veritable abuse of criminal law. In two senses at least: first, in the sense that by criminalizing illegal immigration criminal law puts a ban on (certain categories of) persons, rather than on their actions/omissions, in a way in which a principled criminal law should not do; and—second—in the sense that the criminalization of illegal immigrants represents a perversion of the criminal law, being a case in which criminal norms are (unjustifiably) used as means to attain extrapenal aims.

CMOT special issue on social networks and multi agent systems

A social network (SN) is a structure made of nodes which represent, generally, individuals or organizations that are tied by one or more specific types of interdependencies such as ideas, financial exchanges, friendship, conflict, trade, web links, etc. The resulting structures are often very complex. In its simplest form, a social network is a map of all of the relevant ties between the nodes being studied. The concepts are often displayed in a graph called social network diagram. SN analysis (SNA) is the methodical study of social networks; it plays a critical role in determining the way social problems can be solved, organizations are run, and the degree to which social actors succeed in achieving their goals. SNA is nowadays strongly anchored in modern sociology, anthropology, social psychology, communication studies, sociolinguistic, information science, organizational studies and economics. SNA includes techniques, tools, and metrics such as centrality, segmentation, closure, clustering, and densities, among many others, and borrows methods from areas such as graph theory, statistical physics or the new “network sciences”. On the other hand, multi-agent systems (MAS) has less anchoring in social sciences even when a sociological terminology is often used. MAS mainly aim at modelling, among other things, cognitive or reactive agents that interact in environments where they depend on each other to achieve their goals. The emphasis is not only on the simulation of behavior, but also on constructing complex systems composed by artificial and/or human actors which are regulated by different kinds of norms and which behave like social units. Agents mimic human attributes and capabilities as described in psycho-sociology and more broadly in cognitive sciences; agents

The Logic of Proportionality: Reasoning with Non-Numerical Magnitudes

This paper aims at explaining the basic logical structure of proportionality assessments, under the assumption that such assessments are based on quantitative reasoning, even when no numbers are explicitly given.First an analysis of practical rationality is proposed, including the endorsement of values, the adoption of goals to be pursued, the selection of plans of actions to be executed, In particular it is argued that possible plans for action are to be assessed with regard to their impacts on all relevant values.Then the way in which norms have an impact on practical rationality is considered, distinguishing two kinds of norms: value-norms and action-norms. Value norms determine what values an agent should consider, in what scale of importance, to assess the merits of its goal-directed choice; action norm determine what actions the agent should execute. The reasoning involved in assessing the merits of an action with regard to a set of values is then considered, and a novel approach is proposed. The idea is that this assessment is performed by processing mental magnitudes, concerning the impact of the action on the realization of values, the proportional utilities so delivered, and the weights of the values. Even though this processing does not use symbolically expressed numbers, it still deals with quantities, and has to comply with the common laws of arithmetic. Relying on some work on cognitive and evolutionary psychology it is observed that processing non-symbolic approximate continuous magnitudes is a fundamental cognitive capacity. We share it with animals and it supports our understanding of numerical mathematics, and our ability to learn it.Moving more specifically into the analysis of proportionality in constitutional adjudication, it is argued that it consists in examining the extent to which value-norms directed at the legislator have been complied with. The traditional standards of suitability, necessity and proportionality are examined and reformulated under the perspective of reasoning with non-numerical magnitudes. Finally some specific issues are considered, such as how action-norms can be obtained on the basis of value assessments, and how proportionality assessments are constrained by the requirement of consistency with precedents.

Classification of ores used for the radiation source in NORM as consumer products by PGAA

Abstract NORM means Naturally Occurring Radioactive Material. Our object in this study is only consumer products in several kinds of NORM. The existence of NORM in our living-environment raises the radiation exposure dose of the users. This has become a world-wide issue. The sources of NORMs are mainly radionuclides in the thorium (Th) and uranium (U) series. However, we have little published information about the kinds of ores added to NORMs and there are little indications on the NORMs' labels. It is well-known that Th and U usually exist with rare earth elements. So we sought a classification method for identifying the kinds of ores added to the consumer products from the correlation of the concentration ratios of the Th/U and the Gd/Sm in NORM and ores. The conventional γ-ray spectrometry by a Ge detector for analysis of Th and U and the prompt gamma-ray activation analysis for the determination of Sm and Gd were employed. It was found that the radiation sources of NORM in the consumer products in recent markets were mainly monazite. This classification method is found to be useful to identify the ores used for the radiation sources in consumer products of NORMs.

Permanent Deformation Prediction Model of Graded Gravel under Repeated Load

In order to predict the permanent deformation of graded gravel, through to the existing flexible pavement granular base permanent deformation estimate model's contrastive analysis, combined with repeated dynamic triaxial test , selects Wei Mi permanent deformation estimate model as the loose aggregate permanent deformation of the estimate model, using 1stopt statistical analysis software carries on the nonlinear curve fit for the parameter, obtained two kinds of norms of graded broken stone aggregates forecast model of the correlation among the types : permanent deformation of the coefficient and water content and resilient modulus, and their reliability was analyzed. Analysis result shows that when load acting time reaches 10 000, the minimum and average correlative coefficients of the regression formulas is 0.4144 ,0.6340 and 0.5080, which is greater than the critical value of 0.3993, and the correlative coefficient between theoretical curve and measured one is more than 0.96. So the reliability of the proposed prediction formulas of permanent deformation for graded gravel is higher, can be used to forecast China's Asphalt Pavement Rutting.

The Emergence of New Types of Norms

An important part of the legal theoretical literature deals with the nature of rules, in particular with mandatory rules of the prohibitive type. The exemplar of such rules is the classical `no vehicle in the park' rule, which figures in virtually every serious work on legal interpretation. In this article it is pointed out that next to these classical mandatory rule, new kinds of norms are emerging and are produced in massive quantities by both the European and the national legislators of European countries. These new types of norms haven't been analysed so far but have a quite dramatic effect on both political debate and legal decision-making. There are two types of such new norms: the first of these requires norm-addressees to achieve abstract goals, the second to achieve specific outcomes. Both types of norms no longer seek to prescribe specific actions (as means to a further end) but prescribe the end itself: a certain state of affairs that should be brought about. In legislative circles it is hoped that such rules will help to a) reduce overregulation and b) to do justice to the ability of social groups to devise their own means to the prescribed ends. Hopwever, it is argued that, contrary to these expectations, a. goal-prescribing rules tend to proliferate and to multiply; and that b. the amount of deliberation and debate that is permitted in such a goal-prescribing regime is rather modest.

The Values and Norms of Islam

AbstractIslamic Law is one of the broadest and most comprehensive systems of legislation in the world. It was applied, through various schools of thought, from one end of the Muslim world to the other. It also had a great impact on other nations and cultures. We will focus in this article on values and norms in Islamic law. The value system of Islam is immutable and does not tolerate change over time for the simple fact that human nature does not change. The basic values and needs (which can be called maṣlaḥa) are classified hierarchically into three levels: (1) necessities (Ḍarūriyyāt), (2) convenience (Ḥājiyyāt), and (3) refinements (Kamāliyyāt=Taḥsīniyyāt). In Islamic legal theory (Uṣūl al‐fiqh) the general aim of legislation is to realize values through protecting and guaranteeing their necessities (al-Ḍarūriyyāt) as well as stressing their importance (al‐ Ḥājiyyāt) and their refinements (taḥsīniyyāt).In the second part of this article we will draw attention to Islamic norms. Islam has paid great attention to norms that protect basic values. We cannot explain all the Islamic norms that relate to basic values, but we will classify them categorically. We will focus on four kinds of norms: 1) norms (rules) concerned with belief (I’tiqādiyyāt), 2) norms (rules) concerned with law (ʿAmaliyyāt); 3) general legal norms (Qawā‘id al‐ Kulliyya al‐Fiqhiyya); 4) norms (rules) concerned with ethics (Wijdāniyyāt = Aḵlāqiyyāt = Ādāb = social and moral norms).

The Packing Spheres Constant for a Class of Separable Orlicz Function Spaces

Few results have been obtained on the packing spheres constant or exact formula for separable Orlicz function spaces (Yang, 2002, P.895-899, Ye, 1987, P.487-493). In this paper, by using the continuity of ideal space norm, we firstly proved that simple function class is dense in L?? function space. This is a necessary condition of interpolation theorem. Hence, the exact value of packing sphere for a class of sparable Orlicz function spaces (with two kinds of norm) is obtained. Secondly, for the space L??[0, 1] discussed in (Yang, 2002, P.895-899), we propose the following conjecture: the L?? [0, 1] space is actually the Lp[0, 1] space, therefore, the results obtained there is actually the proved results in Lp space.

Conditional nonlinear optimal perturbation of a T21L3 quasi‐geostrophic model

AbstractConditional nonlinear optimal perturbation (CNOP) is defined as an initial perturbation that makes the cost function attain the maximum at a prescribed forecast time with physical constraint conditions, which is a natural generalization of the linear singular vector (LSV) into the nonlinear regime. In this paper, CNOPs of a T21L3 quasi‐geostrophic (QG) spectral model in three kinds of norms are obtained numerically by solving nonlinear optimization problems, and further compared with their linear counterparts, namely LSVs.Results reveal that CNOPs do depend, as LSVs do, on the norm chosen. The stream‐function‐squared norm yields small‐scale disturbances; the results obtained by total‐energy norm are characterized by intermediate‐scale disturbances; and in the case of the enstrophy norm, CNOPs are typified by large‐scale disturbances with large zonal flow contribution. If the linear approximation is valid, CNOP shows great resemblance to LSV, both of which are much localized in cases of the stream‐function‐squared and total‐energy norms. However, with the increasing of the optimization time interval and/or the magnitude of the initial constraint condition, CNOP has less localized structures than the corresponding LSV in these two norms. What is more, the wave train structures of CNOP may even be found in the whole zonal direction in the Northern Hemisphere. The evolutions of perturbations, represented by CNOPs and LSVs in the total‐energy norm, are also investigated in detail. The similarities and dissimilarities between CNOPs and LSVs are revealed not only from the growth rate but also from the similarity index of spatial patterns.The numerical results imply that the method of CNOP may be a more appropriate tool for the study of stability and sensitivity problems when nonlinearity is of importance. Furthermore, the proper norm should be chosen for different physical problems. Copyright © 2008 Royal Meteorological Society

Teoria constitucional dos princ�pios jur�dicos como teoria fundamental do direito e garantismo penal

The papers deal with the proposal of a fundamental theory of law, which is based on the new concept of legal norms as including a new type, namely, legal principles. These kinds of norms are at home in the constitutional level and fundamental rights spring out originally from them. The proposal is confronted with that of the so-called “legal guaranties” in criminal law, in order to show their compatibility, towards a revision of fundamental concepts in legal theory and, specifically, in criminal law

Activation of social norms in social dilemmas: A review of the evidence and reflections on the implications for environmental behaviour

Taking rational choice theory for granted, cooperation in social dilemmas may be seen as mysterious. In one-shot dilemmas where subjects unknown to one another interact and make their decisions anonymously, cooperation could even be regarded as lunacy. Several authors have challenged this view, though. Research has also identified various factors that imply why people cooperate or defect in social dilemmas and what motivations that might guide the decision in one way or the other. Here, a closer look will be taken at social norms as a reason for departure from rational choice, a factor that rarely has been recognised in the social dilemma literature. Social norms imply that people should manifest a prescribed behaviour or not manifest a proscribed behaviour. Furthermore, social norms are often guiding behaviour in specific contexts, and many times they need to be activated. Such an activation process is often unconscious and once a norm has been activated, people tend to keep following the norm that has been primed. We wish to add to the social dilemma literature by suggesting what kinds of norms that are likely to be activated under different conditions such as one-shot vs. iterated dilemmas, but also separate domains of social life.

The Optimal Radius of the Support of Radial Weights Used in Moving Least Squares Approximation

Owing to the meshless and local character- istics, moving least squares (MLS) methods have been used extensivelytoapproximatetheunknownfunctionof partial differential equation initial boundary value prob- lem. In this paper, based on matrix analysis, a sufficient and necessary condition for the existence of inverse of coefficient matrix used in MLS methods is developed firstly. Then in the light of approximate theory, a prac- tical mathematics model is posed to obtain the optimal radius of support of radial weights used in MLS meth- ods. As an example, while uniform distributed particles and the 4 th order spline weight function are adopted in MLS method in two dimension domain and two kinds of norms are used to measure error, optimal results for lin- ear and quadratic basis are gained. Finally, the test data verify that the optimal values are correct. The research idea can be used in 3-dimension problems too.