Suchergebnisse

Non-communicable diseases in general and cardiovascular diseases in particular are a leading cause of death globally. Trans-fat consumption is a significant risk factor for cardiovascular diseases. The World Health Organization's 'REPLACE' action package of 2018 aims to eliminate it completely in the global food supply by 2023. Legislative and other regulatory actions (i.e., banning trans-fat) are considered as effective means to achieve such a goal. Both wealthier and poorer countries are taking or considering action, as shown by the United States food regulations and Cambodian draft food legislation discussed in this paper. This paper reviews these actions and examines public and private stakeholders' incentives to increase health-protecting or health-promoting standards and regulations at home and abroad, setting the ground for further research on the topic. It focuses on the potential of trade incentives as a potential driver of a 'race to the top'. While it has been documented that powerful countries use international trade instruments to weaken other countries' national regulations, at times these powerful countries may also be interested in more stringent regulations abroad to protect their exports from competition from third countries with less stringent regulations. This article explores practical and principled considerations on how such a dynamic may spread trans-fat restrictions globally. It argues that trade dynamics and public health considerations within powerful countries may help to promote anti-trans-fat regulation globally but will not be sufficient and is ethically questionable. True international regulatory cooperation is needed and could be facilitated by the World Health Organization. Nevertheless, the paper highlights that international trade and investment law offers opportunities for anti-trans-fat policy diffusion globally.

International nuclear nonproliferation efforts have been one of the most important agendas of international relations after the World War II. Since the first aim of nuclear energy was for the military purposes and destructive power of nuclear weapons were experienced in a wartime, it has been inevitable for great powers to go into an arms race to obtain nuclear weapons. However, nuclear energy is a kind of energy which can be utilized for peaceful purposes as well as military purposes. In this context, initiatives have been started to promote the use of nuclear energy for peaceful purposes such as medicine, agriculture and electricity generation in order to prevent the proliferation of nuclear weapons. Due to the dual use aspect of nuclear energy, certain measures have been developed in safety, security, and safeguards so that the opportunities offered for peaceful purposes are not diverted into military purposes. However, these measures are needed to be further strengthened in technical terms with regard to the nuclear power reactors, which are closely related to the nuclear fuel cycle. Because, using uranium as a nuclear fuel can facilitate diversion of peaceful use in certain stages of nuclear fuel cycle. Therefore, this thesis deals with the contribution of thorium as a nuclear fuel and its fuel cycle to the international nuclear nonproliferation regime and the mitigation of proliferation concerns. ; Uluslararası nükleer silahların yayılmasının önlenmesi çabaları İkinci Dünya Savaşı sonrası dönemde uluslararası ilişkilerin en önemli gündemlerinden biridir. Nükleer enerjinin ilk hedefinin askeri amaçlı olması ve nükleer silahların elde edildikten sonra yıkıcılığının savaş meydanında görülmesi sonucunda büyük güçlerin nükleer silahları elde etmek için bir yarışa girmeleri kaçınılmaz olmuştur. Ancak, nükleer enerji askeri kullanımın yanı sıra barışçıl amaçlarla da kullanılabilecek bir enerji türüdür. Bu bağlamda, nükleer silahların yayılmasının önlenmesi amacıyla nükleer enerjinin tıp, tarım ve elektrik üretimi gibi barışçıl amaçlarla da kullanımının yayılması çalışmaları başlamıştır. Nükleer enerjinin çift yönlü kullanım özelliği sebebiyle barışçıl amaçlar için sunulan imkânların askeri amaçlara dönüştürülmemesi için nükleer güvenlik, emniyet ve güvence konularında belirli önlemler geliştirilmiştir. Fakat bu önlemler nükleer yakıt çevrimi ile yakından ilgili olan nükleer güç reaktörleri konusunda teknik bağlamda daha da güçlendirilmeye ihtiyaç duymaktadır. Zira uranyumun yakıt olarak kullanılması nükleer yakıt çevriminde belirli aşamaların barışçıl kullanımdan silahlanmaya yönelimini kolaylaştırabilmektedir. Bu yüzden, bu tez toryumun yakıt olarak kullanılmasının ve bu amaçla geliştirilecek nükleer yakıt çevriminin nükleer silahların yayılmasının önlenmesi rejimine ve silahlanma endişelerinin azaltılmasına katkılarını ele almaktadır.

Die neue Regelung bezüglich der Hinzurechnungsbesteuerung wird in Österreich zu einem Umdenken führen. Eine vergleichbare Gesetzeslage ist derzeit nicht vorhanden und wurde jahrelang auch nicht gewünscht. Durch die Veröffentlichung der internatio-nalen Maßnahmen des OECD-BEPS-Aktionsplans und in weiterer Folge die ver-pflichtende EU-Anti-BEPS-Richtlinie müssen die Mitgliedstaaten zukünftig ein gewis-ses Mindestmaß an Schutz gegen Gewinnverkürzung und Gewinnverlagerung in ihrer Gesetzgebung implementieren. Österreich wird im Zuge des Jahressteuergesetzes 2018 den Methodenwechsel und die Missbrauchsregelung anpassen sowie den § 10a KStG für eine richtlinienkonforme Umsetzung einführen. Große Teile des Inhalts sind auf al-len drei Ebenen ident, jedoch erlauben Optionsmöglichkeiten und die erlaubte Verschär-fung des Standards auf nationaler Stufe einen immensen Spielraum. Dies führt nicht nur zu unterschiedlichen Intensitätsstufen bei den Anwenderstaaten und steigenden Ver-waltungsaufwand, sondern wirkt insbesondere gegen die ursprüngliche Intension der Vereinfachung des internationalen Steuerrechts. Der Entwurf des § 10a KStG, der zu-künftig die Hinzurechnungsbesteuerung regeln soll, beinhaltet in der derzeitigen Version noch einzelne Schwächen wie beispielsweise eine zu restriktive Einstellung in der Fest-legung der Grenze für die Niedrigbesteuerung mit 12,5%, die fehlende Berücksichti-gung von Beteiligungen unter 5% und einen fehlenden Hinweis für die Möglichkeit ei-nes Anrechnungsvortrags. Die tatsächliche Relevanz dieser Neuregelung ist aufgrund der mangelnden Anzahl an empirischen Daten, vor allem für den österreichischen Raum, nur sehr schwer einschätzbar und wird sich erst nach einer gewissen Anwendungszeit herausstellen. ; The new regulation on controlled foreign corporation will lead to a rethinking in Austria. A comparable legal situation does not currently exist and has not been desired for years. By publishing the international measures of the OECD-BEPS action plan and subse-quently the binding Anti-Tax Avoidance Directive in the EU, the member states will have to implement a certain minimum standard of protection against base erosion and profit shifting in their legislation. In the course of the Annual Tax Act 2018 Austria will adapt their change-of-method rule under, their abuse regulation and introduce a CFC-rule with § 10a KStG for a directive-compliant implementation. Many parts of the regu-lation is identical at all three levels, but granted options to choose the preferred model and the permitted tightening of the standard at national level allow immense scope. This not only leads to different levels of intensity in the user states and increasing administra-tive costs, but also has a particular effect against the original intention of simplifying international tax law. The current version of the draft of § 10a KStG, which will regu-late corporate foreign control in the future, still contains individual weaknesses such as an excessively restrictive setting in the determination of the limit for low taxation of 12.5%, the lack of consideration of shareholdings below 5% and a missing indication of the possibility of a tax carry-forward. The actual relevance of this new regulation is very difficult to assess due to the lack of empirical data, especially for the Austrian region, which will only become apparent after a certain period of application and observation. ; von: Jagschitz Dominic, BSc MSc ; Abstract in englischer Sprache ; Universität Innsbruck, UniversitätslehrgangSteuerrecht, Rechnungslegung und Rechnungswesen, Masterarbeit, 2018 ; (VLID)2868196

Recent international relations scholarship has adopted the perspective of organizational ecology (OE) to explore a range of questions related to organizational emergence, strategy, and death. These studies draw attention to organizational competition as the mechanism underpinning important transformations in global governance. We argue that existing work in IR that uses OE has overlooked the importance of another strand of sociological theory that focuses on dynamics of mutualism between organizations. We illustrate the importance of mutualism by focusing on a crucial case: the evolution of different "populations" of organizations working in environmental governance during its critical 1970–1990 period. Our analysis demonstrates that as the environmental consciousness of the 1970s took hold, international non-governmental organizations (INGOs) increasingly captured new resources and stimulated new attention to the issue. Rather than viewing these new actors as competition, existing international organizations (IOs) sought to incorporate and legitimate INGOs, promoting their growth. And in turn, INGOs sought to support and legitimate the activities of the existing IOs, promoting growth of Secretariats and treaties. Our account offers an important organizational-level story that shows that dynamics of mutualism help account for the increased complexity of global governance.

Despite being the global legislative reality for more than half a century, when it comes to the control and management of illicit drugs, there is still a sharp academic divide between strict prohibitionists and open access legalisers, with both sides claiming supremacy in their ability to reduce the harms drug users face. Spanning these opposing academic extremes, governments around the world have experimented with, or put into practice a range of alternatives to prohibition that generally hold harm reduction as a centrally guiding principle. However, in the realm of drugs control, harm reduction is not a simple utilitarian problem and is often clouded by a number of moral aspects that will seemingly continue to frustrate the prospects for consensus among the various drug control stakeholders for the near future. Moreover, while proponents of reform and legalisation have put forth seemingly plausible and well considered theories for the regulation and control of drugs in lieu of prohibition, it has become rather clear in the wake of the recent United Nations Special Assembly on Drugs in 2016 that a significant top-down change in international drugs control policy is unlikely for the foreseeable future. This is not to say the global prohibitionist framework is destined to remain predominant, and clear lines are emerging for the practical evolution of international drugs control policy. With an ever expanding variety of novel alternative methods being implemented by countries around the world to reduce the harm from illicit drug use, especially with regards to the unique challenges faced by intractable, chronic users of 'hard' drugs such as heroin, coupled with a softening of hard-line attitudes, a path towards sensible drug reforms is becoming clearer. This short article examines a number of those alternative methods, where it is argued that medicalised harm reduction for 'hard' drugs is the most likely to find broad acceptance under the international drug regime and the growing tolerance and liberalisation of cannabis laws will likely continue because of its relatively low risk profile and high cost of prohibition.

The article of record as published may be found at http://dx.doi.org/10.1016/j.postcomstud.2014.02.0020967-067X/ ; What determined Russia's national interests and grand strategy in the first decade after the Cold War? This article uses aspirational constructivism, which combines social psychology with constructivism, to answer this question. Central to aspirational constructivism are the roles that the past self and in-groups, and their perceived effectiveness play in the selection of a national identity and the definition of national interests. This article explains why Russian political elites settled on a statist national identity that focused on retaining Russia's historical status as a Western great power and hegemon in the former Soviet Union and in engaging the country in bounded status competition with the United States.

Die Arbeit untersucht das IOC aus der Perspektive der Neuen Politischen Ökonomie. Das Verhältnis zwischen Athleten, Ausrichterstädten, Fernsehsendern und Sponsoren auf der einen und dem IOC auf der anderen Seite wird dabei als Principal-Agent-Beziehung gedeutet. Die Analyse des Entscheidungsverhaltens der IOC-Mitglieder in den drei Bereichen Vergabe der Olympischen Spiele, Zusammenstellung des Olympischen Programms und Bekämpfung des Doping-Problems zeigt, dass die IOC-Mitglieder über weit reichende Kompetenzen und umfassende diskretionäre Entscheidungsspielräume verfügen und diese auch nutzen. Vor diesem Hintergrund werden Reformoptionen zur Verringerung des Kontroll- und Steuerungsproblems in der Beziehung zwischen den Akteursgruppen des olympischen Geschehens und dem IOC diskutiert. Da das IOC seine Existenz langfristig sichern muss, ist auch im Falle einer Beibehaltung des institutionellen Status quo damit zu rechnen, dass das Verhalten der IOC-Mitglieder zukünftig stärker von den Interessen der Akteure der anderen Marktseite geprägt sein wird.