Underground economy

هدفت هذه الدراسة إلى تحديد أثر تبني نظام الدفع الالكتروني على تخفيض حجم كل من الاقتصاد الخفي والتهرب الضريبي في الجزائر، ولتحقيق ذلك تم الاعتماد على عينة ميسرة مشكلة من 42 مفردة من خبراء الاقتصاد والمحاسبة، الأساتذة الجامعيين وموظفي الضرائب وبعض المكلفين بالضريبة، أشارت النتائج إلى وجود علاقة ارتباط عكسية دالة معنويا بين تبني نظام الدفع الالكتروني وانخفاض كل من حجم الاقتصاد الخفي وحجم التهرب الضريبي، كما تبين وجود علاقة ايجابية دالة معنويا بين انخفاض حجم الاقتصاد الخفي وحجم التهرب الضريبي، وفي الأخير أوصت الدراسة الحكومة بضرورة الإسراع في تبني نظام الدفع الالكتروني وإجراء إصلاحات اقتصادية عميقة للحد من اقتصاد الظل وكبح التهرب الضريبي.
الكلمات الدالة: الدفع الالكتروني، اقتصاد الظل، التهرب الضريبي، الجزائر.

رابط المداخلة من موقع الجامعة:
http://www.bsu.edu.eg/Backend/Uploads/PDF/Conference/%D8%A3%D8%AB%D8%B1%20%D8%AA%D8%A8%D9%86%D9%8A%20%D9%86%D8%B8%D8%A7%D9%85%20%D8%A7%D9%84%D8%AF%D9%81%D8%B9%20%D8%A7%D9%84%D8%A7%D9%84%D9%83%D8%AA%D8%B1%D9%88%D9%86%D9%8A%20%D8%B9%D9%84%D9%89%20%D8%A7%D9%84%D8%AD%D8%AF%20%D9%85%D9%86%20%D8%A7%D9%84%D8%AA%D9%87%D8%B1%D8%A8%20%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%20%D9%81%D9%8A%20%D8%A7%D9%84%D8%AC%D8%B2%D8%A7%D8%A6%D8%B1.pdf

كما تمّ نشر المداخلة  : في المجلة المصرية لعلوم المعلومات (التابعة لجامعة بني سويف) ، المجلد الخامس (العدد الثاني) أكتوبر 2018:
لتحميل المقال  اتباع الرابط التالي:
https://jesi.journals.ekb.eg/article_72041_dae079e3325d0a7e836cb0bf2166bdf0.pdf

The third KISMIF International Conference “Keep It Simple, Make It Fast! (KISMIF) DIY Cultures, Spaces and Places” was help in Porto, Portugal, between 18th July and 21st July 2016. This edition was once again focused on underground music, but directing its attention this time towards the analysis of DIY cultures’ relationship to space and places. Thus, we challenged students, junior and senior teachers/researchers, as well as artists and activists, to come to the KISMIF International Conference and present works which explore the potential of the theoretical and analytical development of the intersection of music scenes, DIY culture and space under a multidimensional and multifaceted vision. Our intention was to enrich the underground scenes and DIY cultures analysis by producing innovative social theory on various spheres and levels, as well as focusing on the role of DIY culture in late modernity. Indeed, the role of music and DIY cultures is once more an important question — taking place in a world of piecemealed yet ever-present change. The space, spaces, places, borders, zones of DIY music scenes are critical variables in approaching contemporary cultures, their sounds, their practices (artistic, cultural, economic and social), their actors and their contexts. From a postcolonial and glocalized perspective, it is important to consider the changes in artistic and musical practices with an underground and/or oppositional nature in order to draw symbolic boundaries between their operating modalities and those of advanced capitalism. Territorialization and deterritorialization are indelible marks of the artistic and musical scenes in the present; they are related to immediate cosmopolitanisms, to conflicting diasporas, new power relations, gender and ethnicity.

Live, travel, adventure, bless, and don't be sorry. There was nowhere to go but everywhere, so just keep on rolling under the stars - Jack Kerouac.

This book is the result of the desire to explore the American underground within their expressions of popular culture, whether by musical level or by literary level, both in terms of lifestyle and subcultures / countercultures. It lies in a deep desire for exploration and knowledge of the universe by reading the iconic book On the Road  by Jack Kerouac. Over the past few years, we have been particularly concerned about the underground and the underground music scenes. The underground music scenes have since long been associated with strong DIY cultural practices (do-it-yourself). Consequently, maintaining a sociological reflection of registration, although we are open to all other social sciences, we intend to discuss the importance of underground artistic and musical practices in contemporary society, let it be for their volatility, or for its undeniable importance in urban youth culture. Urban musical cultures, in regard to the underground, are still considered illegitimate objects for analysis in connection with the contemporary social theory framing. However, these cultures play a central role in the functioning of the (post) music industry and in the emerging outlook on digital media. We also intend to clarify the musical scenes that cross contemporary cities, giving them rhythms, but also giving them specific forms of cultural identity and historical, social and artistic heritage.
The only truth is music. Happiness consists in realizing it is all a great strange dream. The best teacher is experience and not through someone's distorted point of view - Jack Kerouac.
So, we gathered in this book a series of texts that transport us to a reflection on this American underground and its inspiring potential on new sociological approaches in contemporaneity. Chapter 1, entitled "Between psychadelia and artistic transgression: vanguards, proto-punk and experimentation musical" by Paula Guerra, reflects the importance of the musical universe of American bands (Cramps, Velvet Underground, the Ramones, New York Dolls, Television, among others) from the 70s, in the affirmation of creative freedom, in proto-punk and territories as well as creative underground scenes. Chapter 2, entitled "Rock in a hard place" by Gina Arnold, takes us to a new reading in the 90's underground by transpositioning to a concert of the Ramones from that time and its links with the emerging grunge. Chapter 3, entitled "Minor Threat & 'Straight Edge’ “, by Ross Haenfler, explores and develops the experiences and ways of American straight edge hardcore life today, inspired by Minor Threat, transporting us to a reading as necessary as the current US counterculture manifestations. The remaining chapters equate the influence and importance of the American underground in the structuring of tastes, lifestyles and Portuguese music scenes through the Ramones and hardcore. Chapter 4 by Paula Guerra, addresses the representations of the Ramones and their significance next to a wide range of Portuguese punks "Let's take the Ramones! Preliminary data about the impact and influence of the Ramones in Portugal." Chapter 5, by Pedro Rios, deals with the appropriation of American hardcore in musical practices and manifestations in the universe of Portuguese punk in the early 2000s, and is entitled "Hardcore - Multiple levels". Chapter 6, entitled "'We are one voice'! A brief history of English hardcore and straight edge movement: protagonists, core values and DIY ethos ", by Ana Oliveira, considers some narratives of Portuguese hardcore straight edge participants, showing the influence of its principles and provisions. Finally, the chapter 7, entitled “Bibliographical catalogue” presents a selection of relevant bibliographical references for the social theory on underground.
Boys and girls in America have such a sad time together; sophistication demands that they submit to sex immediately without proper preliminary talk. Not courting talk — real straight talk about souls, for life is holy and every moment is precious (…) because he had no place he could stay in without getting tired of it and because there was nowhere to go but everywhere, keep rolling under the stars... - Jack Kerouac
It cannot be left unsaid that this book stems from the research project Keep It Simple, Make It Fast! (PTDC / CS-SOC / 118830/2010) based at the University of Porto and funded by the Science and Technology Foundation. Something no less important relates to the American underground that also has a concrete translation at the University of Porto’s library through an exhibition that take place between 13th July and 13th September 2015. However, this is also an invitation to visit the exhibition and the library’s wonderful collection related to this field. There are many acknowledgments to be made in regards of the realization of this book, but in order of keeping this accessible, we highlight our thanks to four of them: to João Emanuel Leite and Isabel Leite by the possibility of realization of dreams; to Gina Arnold and Ross Haenfler, for their generous and genial contribution to the quality of the discussion around the American underground.
The only people for me are the mad ones, the ones who are mad to live, mad to talk, mad to be saved. (…) I just won't sleep," I decided. There were so many other interesting things to do - Jack Kerouac
http://ler.letras.up.pt/uploads/ficheiros/13445.pdf

Historically, there is a close relationship between the emergence and consolidation of urban cultural and artistic expressions — particularly those related to certain youth cultures and underground artistic and musical movements —, and the impetus of design, production and (self)publication of independent and do-it -yourself (DIY) publications that address and express related topics. This question is particularly evident in the case of fanzines, where a deep relationship between the production of this kind of independent publications and the emergence and assertion of different urban subcultures is to be found — from cinema to music, through comics, sport or politics. However, this universe is substantially broader, covering a wide variety of areas ranging from alternative press to artist books, through new digital publishing media such as blogs and video blogs. Although this topic has already been discussed from an academic point of view, it appears that existent approaches are still relatively scarce and non-systematic. This publication aims at contributing to further discussion on the topic, therefore consolidating academic reflection on the relationship between several underground urban (sub)cultures, artistic scenes and the multiple ways of conceiving, publishing and distributing independent DIY publications. This topic can be addressed in a comprehensive manner, namely through analyses that consider and debate: (i) different disciplinary perspectives, (ii) different kinds of media, or (iii) different (sub)urban cultures. Articles can take a more theoretical bias or a more empirical one, but in any case critical approaches that are scientifically innovative and challenging to the development of this field of study shall be privileged.
Thus, we invite the international academic community to submit chapters focusing, among others, on the following matters:
• Different typologies among independent DIY publications and their relations with different urban (sub)cultures and artistic scenes.
• Methodological and epistemological challenges to social analysis of independent  DIY publications.
• Independent DIY publications and the relations between new and analogue media: assessment of changes, developments and tensions in what concerns technology.
• Technique and aesthetic in DIY graphic approaches and everyday expressions.
• Gatekeeping, recognition, and distribution channels of independent DIY publications.
• Independent DIY publications and the current approaches, from archives and museums: intervention prospects and future challenges in these fields.
• Fanzines and other independent DIY publications as standpoints for a socio-historical analysis of the urban (sub)cultures and artistic scenes.

Purpose -The paper aims to examine the barriers to innovation, as perceived and experienced by owner-managers of Turkish small and medium-sized enterprises (SMEs). Design/methodology/approach -The paper is based on an empirical investigation of 224 SMEs operating in Turkey. Emergent results were analysed using a logit regression model to explore barriers to innovation as perceived and experienced by these owner-managers. Findings -The results reveal that a lack of government research and development policy represents a formal barrier to SME innovation in Turkey. The existence of a sizeable and thriving underground economy in this country acts as an informal barrier that impacts negatively upon investment in, and increases the cost of innovation in SMEs. In addition, a lack of appropriate sources of finance and skill shortages emerged as significant variables to affect the innovation decisions of SME owner-managers in Turkey.

Assumimos este editorial sob a forma de trajeto pelos transbordantes possíveis abertos pelo punk. Comecemos pelo seu ideário: o punk avoca-se como uma movimentação contestatária nas dimensões artística, económica e social tornada visível no final dos anos 1970 em Inglaterra. Constituiu-se como uma resposta ao movimento hippie, declarando que este havia fracassado nas suas promessas em termos de metamorfose dos quotidianos juvenis. O diletantismo musical, a vivacidade e a agitação foram (e são) as divisas do movimento. Na sua vertente musical, o ideário punk rejeitou a música reinante nos anos 1970, a indústria da música e os seus procedimentos, as modalidades de divulgação tradicionais, as sonoridades progressivas e a estética padronizada reinante (Guerra 2013, 2014). Foi um movimento próximo do garage rock dos anos 1960, predispondo uma movimentação dos jovens por via da constituição prolífica de bandas, reivindicando para si o do-it-yourself (D.I.Y.).

The aim of this paper is to evaluate four competing theoretical perspectives that explain cross-national variations in the level of informal sector entrepreneurship. Scholarship has until now argued that informal entrepreneurship is a result of either: economic under-development and a lack of modernization of governance (modernization theory); high taxes and state over-interference (neo-liberal theory); inadequate state intervention to protect workers from poverty (political economy theory) or the asymmetry between the laws and regulations of formal institutions and the unwritten socially shared rules of informal institutions (institutional theory). Reporting the World Bank Enterprise Survey (WBES) on the varying prevalence of informal entrepreneurship across 142 countries, the finding is that neo-liberal theory is refuted but the tenets of the modernization, political economy and institutional theories are confirmed. Informal entrepreneurship is found to be significantly higher when there is economic under-development, a lack of modernization of governance, inadequate state intervention to protect workers from poverty and greater asymmetry between the formal and informal institutions. The paper concludes by discussing the theoretical and policy implications of these findings.