Colombia, as many low and middle-income countries, has been deeply influenced by the predominant linear economic model by using their extensive natural resources to create, to some extent, wealth. However, the current environmental problems and global economy deceleration are challenging the country to find new ways to growth the economy without harming the environment. The circular economy (CE) seems to be a promising model to achieve this goal by reducing the dependency on non-renewables, improving the competitiveness through innovation and ¬generating new and rewarding jobs. Thus, this paper explored the enablers that would facilitate the transition towards a CE in Colombia given its specific circumstances such as development gaps in infrastructure and a large informal sector involved in recycling. As a result, an enabling framework was proposed based on secondary data and the insights from interviewing an expert on the field. This framework was the baseline to assess the CE in Colombia and to identify the main interventions that are required to support a transition towards a more sustainable economy. This assessment was carried out through secondary data and some interviews with professionals performing in sustainable development in the country. The evaluation showed that Colombia does not have at the moment the right enabling conditions for a CE deployment. Therefore, the country presents opportunities to reinforce a CE transition in terms of political coherence and a suitable fiscal framework that promotes sustainable practices as well as a robust IT infrastructure and ICTs appropriation among the enterprises to develop business models framed within the CE principles. Moreover, it is required a safe and profitable recovery of materials discouraging the current practices of recycling. Finally, it is important to promote financing schemes and the development of design-led approaches to production among the industrial sector to foster innovation as a key building block of a CE. The findings of this dissertation provide a starting point for future research about the enablers for a CE transition in the context of low and middle-income economies.

El método “El Avión de Papel” es para los niños de Colombia y está destinado a iniciar el camino de aprendizaje o la adquisición de la lengua francesa, para principiantes, niños o los niños con discapacidad mental que se proporcionan a través de la variedad de actividades y la simplicidad de contenido para los niños.Los contenidos proporcionan una comprensión más suave y progresiva de las materias básicas para el aprendizaje de la lengua francesa. Este método proporciona objetivos de aprendizaje, con actividades motivadoras y atractivas (canciones, juegos y proyectos de arte) que desarrollan las habilidades de producción y comprensión oral, iniciando con la introducción a la escritura.El método “El Avión de Papel” tiene como objetivo facilitar el aprendizaje del francés a los niños colombianos, de manera sencilla como un avión de papel, que es fácil de construir y utilizar a cualquier persona, en cualquier lugar.

The Colombian government introduced a capacity market to promote the diversification in the energy matrix, and protect users from high prices derived from dry seasonal events. Unfortunately, the flaws in the scarcity price definition- a mechanism that activates the capacity market obligation and sets a cap price for the spot market- have resulted in a market failure. Specifically, some generation plants have been forced to be unavailable because their variable costs are significantly higher than the scarcity price. This research presents an analysis and some possible alternatives fo the definition of the scarcity price in the Colombian Electricity market. An excel-based model was developed in order to analyse and compare different scarcity price definitions under three dimensions: i) Water management resources. ii) Penalty exposure of agents. iii) Change in prices for final demand. Results suggest that the proposed change in the scarcity price definition would induce to more efficient water management resources, and a reduction in the penalty exposure of agents. Complementary actions are recommended for policy makers in order to avoid some possible side effects of the implementation of a new scarcity price definition.

This thesis introduces a financial simulation model covering two related financial domains: Mobile Payments and Retail Stores systems. The problem we address in these domains is different types of fraud. We limit ourselves to isolated cases of relatively straightforward fraud. However, in this thesis the ultimate aim is to introduce our approach towards the use of computer simulation for fraud detection and its applications in financial domains. Fraud is an important problem that impact the whole economy. Currently, there is a lack of public research into the detection of fraud. One important reason is the lack of transaction data which is often sensitive. To address this problem we present a mobile money Payment Simulator (PaySim) and Retail Store Simulator (RetSim), which allow us to generate synthetic transactional data that contains both: normal customer behaviour and fraudulent behaviour. These simulations are Multi Agent-Based Simulations (MABS) and were calibrated using real data from financial transactions. We developed agents that represent the clients and merchants in PaySim and customers and salesmen in RetSim. The normal behaviour was based on behaviour observed in data from the field, and is codified in the agents as rules of transactions and interaction between clients and merchants, or customers and salesmen. Some of these agents were intentionally designed to act fraudulently, based on observed patterns of real fraud. We introduced known signatures of fraud in our model and simulations to test and evaluate our fraud detection methods. The resulting behaviour of the agents generate a synthetic log of all transactions as a result of the simulation. This synthetic data can be used to further advance fraud detection research, without leaking sensitive information about the underlying data or breaking any non-disclose agreements. Using statistics and social network analysis (SNA) on real data we calibrated the relations between our agents and generate realistic synthetic data sets that were verified against the domain and validated statistically against the original source. We then used the simulation tools to model common fraud scenarios to ascertain exactly how effective are fraud techniques such as the simplest form of statistical threshold detection, which is perhaps the most common in use. The preliminary results show that threshold detection is effective enough at keeping fraud losses at a set level. This means that there seems to be little economic room for improved fraud detection techniques. We also implemented other applications for the simulator tools such as the set up of a triage model and the measure of cost of fraud. This showed to be an important help for managers that aim to prioritise the fraud detection and want to know how much they should invest in fraud to keep the loses below a desired limit according to different experimented and expected scenarios of fraud.

Abstract: This contribution provides for a main comparison between the new Article X proposed by the OECD under Action 6 Final Draft and the new Article 22 of the 2016 US Model Income Tax Convention. For purposes of the above, this contribution is divided in two main parts. The first part contains a comparative analysis of the main differences resulting from a tax treaty policy perspective. The second part compares both proposals under an itemized approach. This second part addresses the specific wording differences between new Article X proposed by the OECD under Action 6 Final Draft and the new Article 22 of the US Model Income Tax Convention. At the time of drafting, some additional changes to the final version of the Article X proposed by the OECD under Action 6 could be made as consequence of the disclosure of the latest version of the US LOB on 17 February 2016. Resumen: Este artículo hace una comparaciòn entre el artìculo X propuesto por la OCDE bajo la acción 6 del reporte final contra la erosión de la base gravable y la transferencia de utilidades, y el nuevo artículo 22 del Modelo de Convenio del Impuesto sobre la Renta de los estados Unidos (modelo 2016). Para efectos delo anterior, el artículo está dividido en dos partes principales. La primera parte establece un análisis de las principales diferencias en materia de política tributaria en relación con la suscripción de tratados. La segunda parte analiza las diferencias específicas en la redacción de ambos artículos.

The aim of this work is to propose an effective design strategy to deliver complex information to a multicultural audience. Following this notion, this project attempts to recognise how the principles of interface design and learning could be applied in cross-cultural communication. To carry out this proposal, an e-learning course aimed at international students was developed. E-learning was chosen as an ideal starting point to perform an interface analysis, as through learning effectiveness is possible to assess efficacy in communication, giving a chance to evaluate an interface design under specific parameters. To propose a method that could address this goal, it became clear that the application of a multidisciplinary approach was crucial. Therefore, the proposed design strategy seeks to find the links between interface design heuristics, learning principles and cultural factors analysing a group of 349 international students from five different nationalities registered at the Bauhaus University of Weimar (Winter Semester 2015/16). Using the design strategy detailed in this document, an interface for an e-learning course was developed and, it will be implemented in the context of a pilot test during the Summer Semester 2017.

Climate change, environmental legislation and binding targets for renewable energy, alongside an increased focus on the economic benefits of energy and fuel conservation, are driving the adoption of new technologies as sources of energy. With these dynamics, it is evident that waste heat recovery technologies can play a key role in reducing in reducing indirectly the CO2 footprint of existing fossil power generation and achievement of renewable energy targets. Since the recovered heat is effectively ‘free of charge’, there is a direct positive impact on the energy costs to the end user. This project aims to implement a Organic Rankine Cycle system in a Petrochemical plant, in this case a Low density Polyethylene Plant because is generated hug quantities of heat waste in the polymerization reaction during 8000 hours/year. Also is evaluated the Technical and economical advantages in order to check the feasibility of the implementation of Organic Rankine Cycle System in a Petrochemical Plant. The impact of this Project could give a good guide of the feasibility of the implement ORC system in Industrial process, because the most projects launched with this Technology have been usually used in Geothermal Applications.

Abstract: Since the late 90s Colombia decided to actively ratify Bilateral Investment Treaties (BIT´s) in order to strengthen its treaty network and promote the attraction of Foreign Direct Investment. At the international level arbitral tribunals deciding Investor-State disputes under such Agreements have produced decisions severely affecting the financial stability of host States. As a result, some have decided to denounce such instruments or to implement changes in their wording and scope to safeguard their “right to regulate”. Some cases have been brought under the argument of host States producing and enforcing regulatory expropriation measures in some cases related to tax, environmental and public health matters. Resumen: Desde finales de los años noventas Colombia inició de forma activa la ratificación de los denominados Acuerdos para la Promoción y Protección de Inversiones (APPRI´s) a fin de fortalecer su red de tratados y brindar seguridad jurídica a inversionistas extranjeros interesados en desarrollar proyectos en el país. A nivel internacional los casos decididos por tribunales de arbitramento Inversionista-Estado a la luz de dichos Acuerdos han acarreado consecuencias cada vez más onerosas para los Estados condenados por su violación, a tal punto que muchos están denunciándolos o realizando modificaciones de fondo a sus textos a fin de salvaguardar su capacidad regulatoria. Gran parte estos casos han tenido como fundamento la violación del estándar de “expropiación” a través de la implementación, por parte del Estado receptor de la inversión, de medidas relacionadas con la imposición y cobro de tributos, medidas sobre el medio ambiente y asuntos de salud pública.

During the last decade massive immigration of people, regardless of its reason has been a new challenge for many countries around the world. People leave their homes in pursuit of safety and protection but in many cases they fail and not only do not find a new home but also unintentionally/intentionally affect the quality of the hosting country and jeopardize its vitality. On the one hand immediate (short term) effects of immigration need to be considered in order to define the structure of the emerging community and also its interaction with the existing one (hosting country). On the other hand, since there is no clear prediction for life expectancy of these communities, in long term what is left of these transitions can be very decisive for the future of the existing community. According to the United Nations refugee commission ACNUR, Latin America and the Caribbean is the third region most affected due to migration issues with 3.99 million compared with the rest Africa 13.5, Asia 20, Europe 2.6. Inside the region Colombia is the country with the highest number of people that have been displaced, and Ecuador as the host country with the biggest refugee population. Colombian farmers leave their homes in the countryside to live in the suburbs of big cities. The forced change of residence transforms the idea of own self and about the space occupied, their physical location in the place of arrival shows the precarious conditions surrounding them, lying outsourced and crumbled from this space they built for themselves and their family. This physical and emotional transit characterizes the notion of displacing, because it becomes key to understand the struggle to reinvent a place for them in the urban space where new ways of appropriation of space emerge. Such transit also brings the conflict of coexistence between newcomers and resident migrants, the territory appears as a space where they must acquire their own house and stabilize their living conditions. In this project firstly immigration and its short/long time effects on several cases will be studied. Afterwards considering the life span of these settlements (future Identity) a proposal based on integration of communities through specific arrangement of housing (based on introducing modular design) that encourage the public participation in development of the habitat, a prototype will be suggested.

Studying abroad implies not only academic interaction, but also living through life experiences in a new country. Thus, this qualitative research attempts to be a starting point for those interested in students’ perceptions about studying abroad and how this develops their global citizenship skills. Four student experiences were analysed through semi-structured interviews, to examine the opportunities and challenges the students faced while living and studying abroad and what their perceptions are towards global citizenship. Furthermore, it is explored how their global citizenship skills are developed, after the living abroad experience. There were three significant findings of the study: firstly, student ideas of global citizenship were more positive among the students from developing countries, than those who came from developed countries. Secondly, students from developing countries experienced more academic and social challenges than those from developed countries. Thirdly, it was evidenced that the experience of studying abroad developed students’ global citizenship skills, regardless of their countries background – developed or developing. The four participants were a male and a female from developed countries and a male and a female from developing countries. All of them were pursuing their MA degree in education at Bath Spa University at the time of this research.