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Le « citoyen du monde » et l’évasion fiscale (Politique et Sociétés; vol. 39, no. 1) 出版年份: 2020 作者: Philippe Liger-Belair 机构作者: Société québécoise de science politique La citoyenneté au sens moderne implique certains devoirs, parmi lesquels le devoir fiscal. Si les États ont toujours eu à faire face à des tentatives d’évitement de l’impôt par les contribuables, la mondialisation a introduit une dynamique inédite d’évasion fiscale. Face aux « citoyens du monde », les États peuvent déplorer le manque de civisme par rapport à l’impôt ou entrer dans le jeu de la compétition fiscale. En s’appuyant sur une connaissance intime du sujet par l’auteur qui a mené une première carrière de fiscaliste international, sur des apports théoriques sur la citoyenneté et sur une enquête sociologique auprès de trente-cinq individus appartenant à l’élite économique mondiale, cet article analyse le cercle vicieux qui mine l’un des piliers des démocraties modernes qu’est le consentement à l’impôt. 
British Columbians’ Perspectives and Engagement on Global Issues in Light of COVID-19 出版年份: 2022 作者: Kaylie D. Higgs 机构作者: British Columbia Council for International Cooperation (BCCIC) | Kenoli Foundation | Global Affairs Canada (GAC) The COVID-19 pandemic has presented immense challenges and injustices, while also highlighting acts of resilience and possibilities to transition to a more social and environmentally just society. This context of challenge and possibility has led to new and renewed questions around how to navigate these times to promote a just, sustainable and resilient future. For the British Columbia Council for International Cooperation (BCCIC), these questions prompted primary research to explore current public perspectives and to support thriving public engagement and global citizenship initiatives, especially considering the perspectives of British Columbians who are typically less engaged in international cooperation. Compiled and reflected in this report, the key findings of this research are summarized, along with ten recommendations to support public engagement that emerged from this research. 
Is World Heritage an Economic Mirage? (Téoros; vol. 30, no. 2) 出版年份: 2011 作者: Lionel Prigent 机构作者: Université du Québec à Montréal (UQAM) The UNESCO World Heritage List is deemed to be based on principles of universality. However, its critics observe that the multiplication of listed sites, then the widening of heritage categories, is accompanied by an increasingly strong specialization towards tourism and a claim, more expressed, to contribute to local development. . Studies on the economic impact of heritage sites, however, reflect a more equivocal reality. These reserves are not enough to moderate the inflation of listed sites and the hopes placed in heritage enhancement. What is the motivation for such collective obstinacy? The complexity of the nature of heritage cannot be reduced to a commercial dimension. Even the economic analysis of heritage reflects the limits of a purely utilitarian and mercantile approach. Although the questions of enhancement and use of heritage remain more than ever raised, the broadening of the economic definition perhaps makes it possible to better understand the issues and the limits of the extension of heritage and its consequences. Le patrimoine mondial est-il un mirage économique? : Les enjeux contrastés du développement touristique (Téoros; vol. 30, no. 2) 出版年份: 2011 作者: Lionel Prigent 机构作者: Université du Québec à Montréal (UQAM) La Liste du patrimoine mondial de l’UNESCO est réputée reposer sur des principes d’universalité. Cependant, ses contempteurs observent que la multiplication des sites inscrits, puis l’élargissement des catégories de patrimoine, s’accompagnent d’une spécialisation de plus en plus forte vers le tourisme et d’une prétention, davantage exprimée, à contribuer au développement local. Les études sur l’impact économique des sites patrimoniaux traduisent pourtant une réalité plus équivoque. Ces réserves ne suffisent pas à modérer l’inflation de sites inscrits et les espérances placées dans la valorisation patrimoniale. Quelle est la motivation d’une telle obstination collective ? La complexité de la nature patrimoniale ne saurait se réduire à une dimension marchande. Même l’analyse économique du patrimoine traduit les limites d’une approche purement utilitaire et mercantile. Bien que les questions de mise en valeur et d’utilisation du patrimoine restent plus que jamais posées, l’élargissement de la définition économique permet peut-être de mieux percevoir les enjeux et les limites de l’extension patrimoniale et de ses conséquences. 
History Under Attack: Holocaust Denial and Distortion on Social Media 出版年份: 2022 机构作者: UNESCO | United Nations (UN) Holocaust denial and distortion are dangerous. It is an attack on truth and knowledge. It feeds on and spreads antisemitic tropes and prejudices, and threatens our understanding of one of the most tragic and violent histories: The genocide of six million Jews by Nazi Germany, its allies and collaborators. In countries across Europe, people became complicit in the persecution and murder of their neighbours. Holocaust denial and distortion can prevent society from reckoning with this past. It impedes our comprehension of the causes and warning signs of genocide, and that might strengthen efforts for genocide prevention. It is insulting to the victims and survivors of the Holocaust, and risks the rehabilitation of violent, antisemitic ideologies. At its most extreme, it celebrates and glorifies this history, inciting violence against Jews and calling for another genocide. The United Nations and UNESCO condemn the rise of Holocaust denial and distortion online as a dangerous form of hatred, and commissioned this report in partnership with the World Jewish Congress to raise awareness of the forms and functions of Holocaust denial and distortion on social media, and determine a series of policy and educational responses. This report is a data-driven investigation into the extent and nature of Holocaust denial and distortion on online platforms. It is based on a manual review of almost 4,000 pieces of content collected in June and July 2021 that related to Jews, the Holocaust, antisemitism and Holocaust denial and distortion from five major online platforms and messenger apps. It looks at content posted on Facebook, Instagram, Telegram, TikTok and Twitter: some of the world’s largest online platforms and collectively home to billions of users. It addresses content in four different languages: English, French, Spanish and German, with the aim of providing a wide-ranging review that addresses multiple countries and contexts. This report aims to answer four questions:How much Holocaust-related content on social media either denies the Holocaust or distorts key elements of history?What are the key narratives in contemporary Holocaust denial and distortion?How are Holocaust denial and distortion communicated, and how are they situated within wider discourses and frames?What can online platform companies, policy-makers, educators and organizations promoting Holocaust remembrance, education and research do to tackle the problem? Based on the findings of this report, it provides a series of recommended actions that online platforms, policy-makers, civil society, researchers and educators can implement to prevent and counter Holocaust denial and distortion online. 
Setting Commitments: National SDG 4 Benchmarks to Transform Education 出版年份: 2022 机构作者: Global Education Monitoring Report Team | UNESCO Institute for Statistics (UIS) This publication provides an overview of the transformative agenda being established by countries, as they set SDG 4 benchmarks for education progress to take ownership of the 2030 Agenda for Sustainable Development. Inspired by the UN Secretary-General’s 2014 call for countries to embrace ‘a culture of shared responsibility’ based on ‘benchmarking for progress’, paragraph 28 of the Education 2030 Framework for Action also called on countries to establish ‘appropriate intermediate benchmarks for addressing the accountability deficit associated with longer-term targets’. This report outlines the steps taken by countries to set these commitments for 2025 and 2030 against seven indicators and is timed to feed into the second review of SDG 4 at the High-level Political Forum.The SDG 4 benchmark values now defined for almost nine in ten countries lay out their nationally determined contributions to the common education goal, using a concept embraced by the climate change sector. Twelve countries’ experiences of approaching the challenge of setting benchmarks based on their education sector plans are included, serving as inspiration for other countries to reflect on their own contributions and the task of developing appropriate policy responses in line with their own ambitions for the next decade, especially in the context of recovery from COVID-19.This publication proposes a way forward for monitoring progress towards the national SDG 4 benchmarks. This way of monitoring will be context-specific, recognizing countries’ starting points, helping link their national with regional and global education agendas.The benchmarks could be a basis for a compact in which countries commit to increasing their ambition, and, in return, the international community offers a program of support. In other words, a system of political accountability associated to political commitments with a support mechanism to accomplish the task. 
Child Rights Impact Assessment of COVID-19 on Children Affected by Migration in Uzbekistan 出版年份: 2021 机构作者: UNICEF Uzbekistan UNICEF and the Commissioner of Uzbekistan for Children’s Rights (Ombudsperson) conducted a study within the EU-funded cross-regional project “Protecting children affected by migration in Southeast, South and Central Asia”, by adapting the Common Framework of Reference on Child Rights Impact Assessment (CFR) developed by the European Network of Ombudspersons for Children (ENOC). The summary report unveils findings of how the lockdown caused by the COVID-19 pandemic affected children left behind. The report summarizes the situational analysis and proposed recommendations for the government and partners for adopting policies to avoid or mitigate potential negative impacts on children if similar situations arise in the future. Оценка воздействия COVID-19 на права детей, затронутых миграцией (ОВПР) в Республике Узбекистан 出版年份: 2021 机构作者: UNICEF Uzbekistan В рамках межрегионального проекта финансируемого ЕС «Защита детей, затронутых миграцией в Юго-Восточной, Южной и Центральной Азии», ЮНИСЕФ совместно с Уполномоченным по правам ребенка Олий Мажлиса (Омбудсмен) провел исследование на основе адаптации Общей базовой концепции и ОВПР, подготовленной Европейской сетью уполномоченных по правам детей (ЕСУПД). В кратком отчете исследования по оценка воздействия COVID-19 на права детей, затронутых миграцией в Узбекистане, излагается ситуационный анализ и предлагаются рекомендации для государства и партнеров. 
Online Antisemitism: A Toolkit for Civil Society 出版年份: 2022 机构作者: Institute for Strategic Dialogue (ISD) | B’nai B’rith International | UNESCO This guide looks to build literacy among Jewish professionals, lay leaders and community members at large – as well as wider allies from across civil society – to tackle antisemitism online. Recognising the enormous capacity for positive action that the digital space offers, it aims to consolidate knowledge and provide a wide range of policy and community avenues for action.The guide provides an assessment of the online antisemitism threat landscape, an overview of existing policy responses on an international and national level across a range of European countries, and, importantly, a broad set of recommendations for engagement with governments, platforms and within communities to address these issues. 
Pedagogical Guidelines for the Care and Promotion of the Inclusion of Children under 6 Years of Age with Autism 出版年份: 2007 作者: Patricia Gaviria M | Maria Elena Sanpedro T | Lina Cecilia Restrepo T 机构作者: Instituto Colombiano de Bienestar Familiar (ICBF) The document starts from the systematization of experiences lived by parents and teachers of boys and girls with autism. It collects pedagogical guidelines to work with boys and girls to promote their inclusion in school and the defense of their rights.