Environmental Impact of Meals: How Big Is the Carbon Footprint in the School Canteens?

The inhabitants of the world are expected to grow by two billion in the next two decades; as population increases, food demand rises too, leading to more intensive resource exploitation and greater negative externalities related to food production. In this paper the environmental impact of meals provided in school canteens are analysed through the Life Cycle Assessment methodology, in order to evaluate the GHGs emissions released by food production. Meals, and not just individual foods, have been considered so as to include in the analysis the nutritional aspects on which meals are based. Results shows that meat, fish and dairy products are the most impacting in terms of greenhouse gas emissions, with values that shift from 31.7 and 24.1 kg CO2 eq for butter and veal, to 2.37 kg CO2 eq for the octopus, while vegetables, legumes, fruit and cereals are less carbon intensive (average of 3.71 kg CO2 eq for the considered vegetables). When the environmental impact is related to the food energy, the best option are first courses because they combine a low carbon footprint with a high energy content. The results of the work can be used both by the consumer, who can base the meal choice on environmental impact information, and by food services, who can adjust menus to achieve a more sustainable production.

Uneven regulatory playing field and bank transparency abroad

Motivated by international business research on institutional arbitrage and headquarters–subsidiary relationships, we examine the effect of regulatory distance on multinational banks’ (MNBs) reporting transparency abroad. Using an international sample of foreign subsidiary banks in 46 host countries from 47 home countries, we find that bank transparency declines when the home countries have tighter activity restrictions than the host countries. We bolster the causal inference using difference-in-differences designs that take advantage of banking reforms and cross-border bank acquisitions. We also find that the result is more pronounced when parent banks have lower capital ratios or when host countries have weaker supervisory power, suggesting that parent banks use opaque reporting to conceal risk-taking abroad. Further analysis finds that less transparent subsidiaries are more likely to fail during financial crises. Overall, our findings suggest that regulatory distance creates negative externalities for bank transparency and stability abroad.

Implementing Design and Operational Measures for Sustainable Mobility: Lessons from Zurich

Increasing mobility and urbanization is important for economic prosperity but leads to higher urban traffic congestion, which is associated with many negative externalities. Therefore, cities are in need of integrative solutions that reduce their transportation network’s spatial and environmental footprint, while maintaining the highest transportation efficiency possible. Focusing on a nontraditional and more sustainable cycle of urban transportation, this paper covers an integrated perspective by describing a combination of individual design and operational measures. To do so, a case study of the city of Zurich is presented, which consistently ranks highly across different indicators, from smart city to sustainability. This paper is therefore a qualitative review of different measures that the city has implemented to become more sustainable. The measures are compared with indicators from the existing literature and classify them into three clusters: (i) measures discouraging private motorized transport, (ii) measures encouraging public transport, and (iii) measures encouraging human-powered mobility. The discussion thereof allows us to integrate the different measures to define a sustainable transportation cycle, which potentially serves as a best-practice example.

Licensing Service Efficiency in Bandung City

The public service system is determined by the standardization of public services regulated in laws and regulations. Therefore, a common perception is needed between the bureaucratic apparatus and the community in terms of service delivery, especially in the investment sector in order to improve the performance of investment services both at the central and regional levels. Licensing is an instrument of government policy to control negative externalities that may be caused by social and economic activities. Permits are also an instrument for efficient and fair allocation of public goods, preventing information asymmetry, and legal protection of ownership or operation of activities. As an instrument of control, licensing requires clear rationality and is stated in the form of government policy as a reference. Without rationality and a clear policy design, licensing will lose its meaning as an instrument for defending the interests of the community over individual actions. Problems in the field of licensing in the city of Bandung, namely licensing services in the city of Bandung which have been implemented since 2001 are still considered ineffective, so that the performance of licensing services is still low. To carry out business licensing properly, a comprehensive analysis is needed to simplify licensing (Abolish, Combine, Simplified, Decentralized).

Unpacking Negative Externalities of Social Capital in the Sustainability of Smallholder Rural Irrigation Farming: The Case of Rozva Irrigation Scheme in Bikita District, Zimbabwe

The article examines the negative externalities of social capital in the sustainability of smallholder irrigation farming. Smallholder irrigation farming has become one of the main sources of rural livelihood in Zimbabwe given the deficiencies in rainfall triggered by climate change among other factors. The establishment of smallholder irrigation schemes, refurbishment of irrigation infrastructure, introduction of new technology and the subsidization of farm inputs are several initiatives taken by the government of Zimbabwe, Non-Governmental organisations and the private sector to improving agricultural productivity among smallholder irrigation schemes. Despite these efforts, smallholder irrigation farming has remained unsustainable. Resultantly, most rural communities in Zimbabwe continue to face hunger and poverty, two overarching sustainable development goals (SDGs 1 & 2) one and two. This study examined the negative externalities of social capital on efforts to improve productivity and sustainability of Rozva smallholder irrigation scheme. The article argues that linking social capital, which includes partnerships between Rozva irrigation farmers and donor agencies, has created dependency syndrome that is inimical to the sustainability of the irrigation scheme. The article concludes some social connections detrimental to the sustainability of the scheme tend to create divisions among farmers. The article argues there is need for awareness on negative externalities of social capital and reduce these effects on the sustainability of the smallholder irrigation to realise social capital benefits among irrigation farming communities in Zimbabwe.

Blind spots in AI ethics

This paper critically discusses blind spots in AI ethics. AI ethics discourses typically stick to a certain set of topics concerning principles evolving mainly around explainability, fairness, and privacy. All these principles can be framed in a way that enables their operationalization by technical means. However, this requires stripping down the multidimensionality of very complex social constructs to something that is idealized, measurable, and calculable. Consequently, rather conservative, mainstream notions of the mentioned principles are conveyed, whereas critical research, alternative perspectives, and non-ideal approaches are largely neglected. Hence, one part of the paper considers specific blind spots regarding the very topics AI ethics focusses on. The other part, then, critically discusses blind spots regarding to topics that hold significant ethical importance but are hardly or not discussed at all in AI ethics. Here, the paper focuses on negative externalities of AI systems, exemplarily discussing the casualization of clickwork, AI ethics’ strict anthropocentrism, and AI’s environmental impact. Ultimately, the paper is intended to be a critical commentary on the ongoing development of the field of AI ethics. It makes the case for a rediscovery of the strength of ethics in the AI field, namely its sensitivity to suffering and harms that are caused by and connected to AI technologies.

Taxation of artificial intelligences and taxable cases

In order to tax the facts emerging from the computer economy, it is necessary not only to verify whether artificial intelligence is endowed with an autonomous tax subjectivity, but also to ascertain its compatibility with the principle of ability to pay, the basis and limit of taxation. This twofold requirement applies in particular to machines with cognitive skills similar to those of human beings, capable of taking decisions independently and increasing their knowledge. In any event, it must be the case that the subjective suitability of the machine for assuming the tax obligation can be inferred. Within these limits, the provision of a robot tax that does not alter the structure of the tax system could privilege the compensatory view of the social damage caused by technological innovation, in order to take into account the negative externalities related to the automation of production processes in terms of employment and financing of public expenditure. The taxation of robotics would thus affect the production of technological companies, due to the negative externalities resulting from the adoption of automated processes, since these are activities that pursue economic growth objectives.

HOW HAVE THE STATE REVENUE AND INDUSTRY DEVELOPED AROUND THE EVOLUTION OF EXCISE TAX ON ALCOHOL IN INDONESIA?

ABSTRACT: The imposition of excise on alcohol is regarded as an effort made by the government in controlling the consumption of alcohol that may have a negative impact on society. Over time, the excise policy on alcohol in Indonesia has evolved, as lastly issued under Law Number 39 of 2007. This study aims to analyze the development of state revenue from alcohol excise and industrial production around the changes in excise policy on alcohol in Indonesia. The findings of this study reveal that the excise revenue on alcohol has increased significantly during the last 25 years. Notably, there is a systematic increase in excise revenue on alcohol post the implementation of Law Number 39 of 2007. Further, in terms of industry utilization and output value, the alcoholic beverage industry in Indonesia has been growing regardless of the restrictions and limitations put in place by central and regional government. While it is good for the economy to see the industry grow, an integrated policy on curbing the consumption of alcohol should be put in place in order to minimize the negative externalities that it may cause. Keywords: excise on alcohol, negative externalities, state revenue, liquor industry utilization ABSTRAK Pengenaan cukai alkohol dianggap sebagai upaya yang dilakukan pemerintah dalam mengendalikan konsumsi alkohol yang mungkin berdampak negatif bagi masyarakat. Seiring waktu, kebijakan cukai tentang alkohol di Indonesia telah berkembang, seperti yang terakhir dikeluarkan berdasarkan Undang-Undang Nomor 39 Tahun 2007. Studi ini bertujuan untuk menganalisis perkembangan penerimaan negara dari cukai alkohol dan produksi industri seputar perubahan kebijakan cukai alkohol di Indonesia. Temuan penelitian ini mengungkapkan bahwa pendapatan cukai alkohol telah meningkat secara signifikan selama 25 tahun terakhir. Terutama ada peningkatan sistematis dalam penerimaan cukai pada alkohol pasca pelaksanaan Undang-Undang Nomor 39 Tahun 2007. Selanjutnya, dalam hal pemanfaatan industri dan nilai output, industri minuman beralkohol di Indonesia telah berkembang terlepas dari pembatasan dan batasan yang diberlakukan oleh pemerintah pusat dan daerah. Meskipun baik bagi ekonomi untuk melihat industri tumbuh, kebijakan terpadu untuk membatasi konsumsi alkohol harus diberlakukan untuk meminimalkan eksternalitas negatif yang mungkin ditimbulkannya. Kata kunci: cukai alkohol, eksternalitas negatif, pendapatan negara, pemanfaatan industri minuman keras

PENERAPAN KEBIJAKAN EKSTENSIFIKASI BARANG KENA CUKAI TERHADAP PRODUK PLASTIK DI INDONESIA

ABSTRACT: The increase in plastic consumption per capita in Indonesia by 17 kilograms per year and consumption growth reaching 6%-7% per year have re-ignited discussions about the plan to expand excisable goods on plastics. Previously in 2016 the government had discussed the imposition of excise on plastic consumption which had been approved by the House of Representatives. This study seeks to explore how the plastic excise tax collection scheme plan will be implemented in Indonesia and the extent to which the discussion process has been carried out. This study uses a descriptive qualitative approach which is carried out by describing and interpreting the collected data and finds that the delay in implementing the plastic bag excise policy is caused by several factors, namely the misalignment of perspectives between internal government units and the unstable economic situation, especially due to the impact of the COVID-19 pandemic. Thus, it is a challenge for the government to determine the right time and the next single-use plastic object that will be subject to excise. The government should also maintain accountability by continuously providing information on the amount of excise levy and its allocation, while still paying attention to the development of the national economic recovery and excise policies for plastic products to reduce the impact of negative externalities on single-use plastic consumption. Keywords: excisable goods, plastic excise, extensification, negative externalities, plastic bags ABSTRAK: Peningkatan konsumsi plastik per kapita di Indonesia sebesar 17 kilogram per tahun dan pertumbuhan konsumsi mencapai 6%-7% per tahun memantik kembali diskusi tentang rencana ekstensifikasi barang kena cukai atas plastik. Sebelumnya pada tahun 2016 pemerintah telah mewacanakan pengenaaan cukai konsumsi plastik yang telah disetujui oleh Dewan Perwakilan Rakyat. Penelitian ini berusaha menggali kembali bagaimana rencana skema pemungutan cukai plastik yang akan diterapkan di Indonesia dan sejauh mana proses pembahasan yang sudah dilakukan. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang dilakukan dengan penggambaran dan penginterpretasian atas data yang terkumpul dan mendapati bahwa penundaan penerapan kebijakan cukai kantong plastik disebabkan oleh beberapa hal, yaitu ketidakselarasan perspektif antarunit internal pemerintah dan keadaan ekonomi yang belum stabil terutama karena dampak pandemi Covid-19. Oleh karena itu, menjadi tantangan bagi pemerintah dalam menentukan waktu yang tepat dan objek plastik sekali pakai selanjutnya yang akan dikenakan cukai. Pemerintah juga harus menjaga akuntabilitas dengan terus memberikan informasi besaran pungutan cukai dan peruntukannya, dengan tetap memperhatikan perkembangan pemulihan ekonomi nasional dan kebijakan cukai produk plastik untuk mengurangi dampak eksternalitas negatif atas konsumsi plastik sekali pakai. Kata Kunci: barang kena cukai, cukai plastik, ekstensifikasi, eksternalitas negatif, kantong plastik