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Katherine Nield and Ricardo Pereira

The broad involvement and diversity of products within the European Emissions Trading Scheme (EU ETS) has been important in driving liquidity and market efficiency and has itself fuelled further market growth. But as the EU carbon market has grown in size, value and complexity it has become an increasingly attractive playground for fraudsters. Fraud has materialised on this market in a variety of sophisticated forms, including Value Added Tax (VAT) carousel fraud and emissions allowance thefts. In recognition of specific vulnerabilities within the EU ETS trading system, significant changes to the way that emissions allowances are traded were introduced to the Registry Regulation in 2013, as well to the EU financial markets regulations in 2012–2014, in an attempt to strengthen the EU ETS against financial crimes. This chapter examines the major forms of fraud that have affected the EU ETS, and highlights specific characteristics of emissions allowances and the registries system through which they are traded that have made the EU ETS especially vulnerable to fraud. Moreover, it discusses the regulatory reforms that have been implemented at both EU and national levels to address these vulnerabilities.

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Paula Remoaldo, Olga Matos, Isabel Freitas, Hélder da Silva Lopes, Vítor Ribeiro, Ricardo Gôja and Miguel Pereira

A consensus has not yet been reached worldwide regarding the concept of creative tourism. Since 2000, it has been considered as a kind of tourism that can offer tourists the opportunity to co-create and develop their creative potential. Internationally, networks and platforms have been developed to profile and promote this kind of tourism but these organizations have not been systematically examined. In 2017, an investigation was carried out to identify and analyze existing practices, primarily using qualitative methods and focusing on content analysis. Research was conducted using Google (to locate websites) and a database with 20 analysis topics was created. An in-depth analysis was made of the platforms and networks in creative tourism that are being developed worldwide, and the initiatives undertaken by each institution. The main results show that not all initiatives referred to as ‘creative experiences’ have identifiable creative content or focus, or can be considered to have something to do with co-creation. Some of the institutions have more learning experiences than creative ones. Most of them can be found in southern Europe and the existing ones may still be diversified in the future.