Suchergebnisse

Value added tax is an indirect tax, which constitutes an important source of income for the European Community budget and for each state separately. Therefore, European Union grants a special role to avoid fiscal evasion and collect the amounts from taxable transactions under the value added tax for assuring the increase of budgetary incomes. For this purpose, European Commission through its professional bodies has permanent concerns regarding goods importation from states outside European Union and goods and services transfer between communitarian states.

In the climate of panic following the September 11 attacks, previously little-discussed threats were publicized as potential instruments for terrorist attacks. Anxious discourses in the media surrounding anthrax, smallpox, dirty bombs and suitcase nukes blurred distinctions between
viruses, bacteria and radiation, creating a generalized environment of fear which facilitated and legitimized controversial government initiatives. This essay argues that this environment of fear was advanced and maintained not only through explicit discursive invocations of terrorism, but
also through seemingly unrelated issues, such as a possible bird flu pandemic. By rhetorically constructing bird flu as a threat that is ontologically homologous to that of terrorism, the nature of pandemic disease and the policies and programs designed to counter it have been fundamentally
misconstructed, leaving us in some ways more vulnerable to pandemic disease than before. With the recent international swine flu pandemic revealing just how underprepared we are to deal with serious pandemic threats, it is clear that our social and political conceptual frameworks for conceiving
of pandemic disease must be rethought. We must sunder the present reality of pandemic threats from the beclouding epistemological influence of the 9/11 attacks, and re-learn the differences between terrifying viruses and viral terrorism.

European Commission initiated development programs for small and medium size enterprises (SMEs) comprised in SBA initiative. The respective programs establish measures in order tofacilitate: setting up in a short time span of SMEs, access to finance, as well as the possibility of introducing it both European Single Market and global market processed products andperformed services. A concern of European Commission consisted in recommendation made to Member States that,by means of national programs, will support the SMEs development by offering the possibility of attendance to cross-border transactions with European Single Market. European Commission's programs were supported by European Council and approved by European Parliament, following that every Member State will establish programs and initiatives on national level. European Commission's strategy concerning SMEs development is the increase of their number, labour force absorption and a faster economic and financial crisis traversing.

This article examines the impact of the economic crisis and its aftermath on collective bargaining, by comparing reactions to austerity policies of trade unions in healthcare and education in Romania. We develop an encompassing theoretical framework that links strategies used by trade unions with power resources, costs and union democracy. In a tight labour market generated by the massive emigration of doctors, unions in healthcare have successfully deployed their resources to advance their interests and obtain significant wage increases and better working conditions. We also show that in the aftermath of the crisis, healthcare trade unions have redefined their strategies and adopted a more militant stance based on a combination of local strikes, strike threats and temporary alliances with various stakeholders. By comparison, we find that unions in the education sector have adopted less effective strategies built around negotiations with governments combined with national-level militancy.

This paper proposes a theory of political action based upon ownership structure and tests this theory utilizing data on independent expenditures during the campaign finance regulatory regime consisting of the period after the Bipartisan Campaign Reform Act of 2002 and before the U.S. Supreme Court's Citizens United decision in 2010. The results suggest a strong relationship between the presence of an entrepreneur or founding family and firm participation in electoral politics via contributions to independent political organizations. Both privately held and publicly traded firms with a principal owner present are more likely to contribute to independent political organizations in the first place, and once they do contribute, give a far greater amount relative to firms without a principal owner. The implications for the post-Citizens United era and possible motivations behind independent expenditures and their impact on other stakeholders including investors, employees, competitors, and the public are discussed. This paper contributes to our understanding of which corporate interests are most likely to spend money on electoral politics independent of the political party or candidate and seeks to broaden discourse about why these actors might participate in elections in the first place as well as the impact of their participation.

I develop and test a new theory of corporate political strategy and behavior based upon ownership structure. I posit that firms with a principal owner structure will differ from firms with an independent management structure. To test this hypothesis, I analyze contributions to political parties, politicians, and political organizations. I find that principal owner firms are able to resolve collective action problems within the firm and innovate the most rapidly in response to campaign finance legislation. In addition, I find that ownership structure predicts which firms exhibit strong partisan preferences relative to their industry. Furthermore, ownership structure explains why some firms innovate in response to legal and political change, and are more likely to engage in philanthropic, partisan and ideological activities. These findings challenge much of the conventional wisdom regarding the political behavior of firms. Analytical methods applied in my research include causal modeling, pattern matching, econometrics, and case studies.

This paper presents evidence and makes arguments that challenge existing assumptions about the effectiveness of BCRA as well as the nature of corporate political strategy. Borrowing from agency theory, I present an analysis of principal actors in the corporation that suggests that corporate interests are playing a far more active role in electoral politics after BCRA than previously claimed.

This paper presents evidence and makes arguments that challenge existing assumptions about the effectiveness of BCRA as well as the nature of corporate political strategy. Borrowing from agency theory, I present an analysis of principal actors in the corporation that suggests that corporate interests are playing a far more active role in electoral politics after BCRA than previously claimed. Adapted from the source document.

The deterioration of the marine environment has become evident all over the world and European waters are noexception. Therefore in the last few years the European Union has been engaged in an effort to develop a marinestrategy to protect the marine environment and a more encompassing integrated maritime policy that would provide acomprehensive system for the management of the uses of the marine areas of Europe. The EU Marine StrategyFramework Directive (2008/56/EG, MSFD) provides a regulatory framework for the management of the impacts of avariety of human activities on the EU's marine waters. The MSFD introduces the notion of "good environmental statusâ€ronment and constitutes a framework for the sustainable use of the marine environment in order to ensure its continueduse by current and future generations. The effective protection of the marine resource base is indeed a precondition forachieving sustainable wealth and generating employment, at a time when the EU is seeking to reinvigorate its economy.It will also enhance the quality of life in the European Union.

Multiscale models in social applications combine mean-field and kinetic equations with either microscopic or macroscopic level descriptions. In this book the reader will find not only a wide spectrum of multiscale analysis results (like convergence proofs), but also practically important information such as derivations of mean-field equations, methods to handle hard contacts numerically, to model group behavior, to quantitative estimate microscopic/macroscopic segregation of competing species, to quantitative understand the limits of validity of mass-action kinetics for simple reactions.