Suchergebnisse

Посвящена ограничениям налоговой конкуренции в Едином экономическом пространстве Евразийского экономического сообщества. Анализируются налоговые меры, создающие губительную налоговую конкуренцию в экономических союзах, и их оправдания согласно Кодексу поведения по налогообложению предпринимательской деятельности в Европейском союзе. Дается сравнительная характеристика положений о запрете налоговых льгот Соглашения о единых правилах предоставления промышленных субсидий от 09.12.2010 г. и ст. 107 Договора о функционировании Европейского союза. Анализируется налоговое законодательство Республики Беларусь и приводятся примеры запрещенных субсидий. Предлагается обосновать правомерность применения ряда налоговых льгот на основании Соглашения с учетом толкования Судом Европейского союза аналогичных норм ст. 107 ДФЕС. Обосновывается предложение об изменении термина «экспорт», содержащегося в Приложении 1 к Соглашению, на термин «вывоз товаров, не обладающий признаками экспорта». The article is devoted to tax competition limits within the Common Economic Space of the Eurasian Economic Community. It is analyzed tax measures constituting harmful tax competition in Economic Communities and justifications of them according to Code of conduct for Business taxation in the European Union. The comparative characteristics of prohibiting tax benefits provisions of Agreement on industrial subsidies common rules of 09.12.2010 and Art. 107 of the Treaty on the Functioning of the European Union are given in the article. The author analyzes tax law of the Republic of Belarus and provides examples of prohibited subsidies. It is proposed to justify applying certain tax benefits on the basis of the Agreement taking into account interpretation by the Court of the European Union similar provisions of Art. 107 TFEU. It is proposed to change the term «export» in Annex 1 to the Agreement, to the term «export of goods, not having criterion of exports».

На основе структурно-функционального анализа текстов И. А. Ильина определяются место и роль политико-правовых регулятивов в жизнедеятельности государства. К политико-правовым регулятивам русский политический мыслитель относил естественно-социальные предпосылки и механизмы реализации. Содержание естественно-социальных предпосылок автором статьи выявляется через рассмотрение территории и населения. В обосновании этого содержания особое внимание уделяется анализу таких признаков, как численность, оседлость, правовая связь с территорией и государством, геополитическое расположение. Механизмы реализации, по Ильину, включают право как разновидность социальной нормы; закон как формализованное выражение правовой нормы; власть как гарант реализации права. В итоге применения системного подхода создана объяснительная модель понимания политико-правовых регулятивов государства. On the basis of the structurally functional analysis of texts of I. A. Ilyin in article the place and a role politico-legal regulators in state ability to live are defined. To politico-legal regulators he Russian political thinker carried is natural-social preconditions and realisation mechanisms. The maintenance of is natural-social preconditions the author of article comes to light through territory and population consideration. In a substantiation of this maintenance the special attention is given to the analysis of such signs, as number, settled way of life, legal communication with territory and the state, a geopolitical arrangement. Realisation mechanisms, on Ilyin, include the right as a version of social norm; the law as the formalized expression of the rule of law; the power as the guarantor of realisation of the right. As a result of application of the system approach in article the explanatory model of understanding politico-legal regulators the states is created.

This text is a translation of : Verdeil, Eric. 2012. « La reconstruction entre politiques et cultures urbanistiques. Réflexions à partir de l'exemple de Beyrouth ». Majalat al-mi'mar al 'arabi (Journal of Arab Architecture), # 4-5: 175 89. It was first presented during the conference Waad: The uniqueness of experience. Workshop on the reconstruction of the Southern suburb of Beirut after the Israeli aggression in 2006, 12-13 June 2012. Since this translated version has not been revised by the author, might be sometimes unclear. Please refer to the French version as the reference version. ; International audience ; Urban reconstructions are times when political struggles are very visible. But such projects also have a very strong technical dimension. The purpose of this article is to articulate both dimensions of such town planning interventions, by elaborating a framework of analysis based on two axes composed of several criteria. The first axis refers to reconstruction politics and the second one to the cultures of planning. This framework is then applied to Lebanese planning. Four episodes of reconstruction in Beirut are analysed: the projects of 1977 and 1982-83, the Solidere project (beginning 1991) and, more in depth, Waad project in the Southern suburb of Beirut after the 2006 war. Regarding these projects as a series unravels the characteristics of each one of them and help identify the distinctive features of the Southern suburb operation. These are : the spatial choices made (rebuilding alike), the quick pace of rebuilding, the endogeneous financing (without market) and the culture of planning, which is both local and partisan, of municipal kind, as developed by Hizbollah.

This article focuses on bodily memory and emotional expressions of the Russian male militaries who participated in the Afghanistan war. The research aims to reveal the axis structure of bodily memory and to analyze the structural elements of emotionality objectified in narrations of the male Afghan veterans. The author reflects the loci of concentrated bodily memory, such as corporal inscriptions and skin writings which are optical, perceptible and indelible. They function as "the truth" about the past imprinted on the male body. The following questions are discussed in the article. How does bodily memory function in male militaries' narrations? What are the results of bodily memory work? What role do emotions play during the process of remembering? What kind of emotions do male veterans express in their narrations? What type of connection is there between bodily memory and emotional expressing? ; L'articolo analizza la memoria del corpo e l'espressione delle emozioni dei militari russi di sesso maschile che parteciparono alla guerra in Afghanistan. La ricerca punta a indagare la struttura basilare della memoria del corpo e ad analizzare gli elementi strutturali di tipo emozionale riscontrabili nelle narrazioni dei veterani di quella guerra. L'Autrice riflette sui luoghi fisici nei quali si concentra la memoria del corpo, quali segni e tatuaggi impressi nel corpo, che sono visibili, percepibili e indelebili. Queste iscrizioni assumono il valore della "verità" sul passato, impressa nel corpo maschile. L'articolo si interroga sulle seguenti questioni: che funzione ha la memoria del corpo nei racconti di guerra maschili? Quali sono gli esiti del lavoro della memoria sul corpo? Quale ruolo giocano le emozioni durante il processo del ricordare?

"This article examines the potentials and limitations of enhancing a teaching- and learning-based profile at a young, middle-sized university in Germany. The current development of the German higher education system points towards an increasing separation of the teaching function and the research function at universities. This separation might lead to a steady decline of the importance of teaching and learning. In a growing national and international competition for reputation and resources, universities seem to focus primarily on their research function today. Given this situation, the author wants to contribute to answer the question, how a better balance between a university's teaching function and its research function can be achieved. He assumes that it is necessary and useful to enhance a university's teaching- and learning-based profile in this regard. The article aims to explore under what conditions and in which way young, middle-sized universities can establish and enhance a teaching- and learning-based profile. This question should be answered with a qualitative study at University Kassel. University Kassel represents the case of young, middle-sized universities in Germany, with little chances to succeed in the competition for research 'excellence', and no ambition to become a pure 'teaching institution'. The empirical study was conducted according to the principles of the Grounded Theory. The data for the study was collected with seven expert interviews with representatives from the university's faculties and the university management, mainly administration, respectively. The method of Theoretical Sampling was used to select the experts, the data was collected according to the principle of Theoretical Saturation, and it was analysed with a five-step coding process." (Text excerpt, IAB-Doku) ((en))

Over past 40 years the principle of free movement of workers has been continuously developed and strengthened. At the beginning this fundamental right was formed for the economically active participants of labour market; then it was gradually extended to other sectors of society, including the public. The research object of this article – is free movement of workers in the public sector. The author of this article pursues to reveal similarities and differences of free movement of workers in both public and private sectors, highlights legal, administrative and practical obstacles of the implementation of this law. Public sector, in particular, firstly, is seen as the sector in which the creation of various jobs must be identified. Particular attention is paid to the application of the exception in the "work of the civil service" teleological analysis. The measures of the European Commission for the modernization of the sector are also identified.DOI: http://dx.doi.org/10.5755/j01.ppaa.11.1.1402 ; Per paskutinius 40 metų laisvo darbuotojų judėjimo principas buvo nuolat plėtojamas ir stiprinamas. Ši pagrindinė teisė, pradžioje sukurta ekonomiškai aktyviems darbo rinkos dalyviams, buvo palaipsniui išplėsta į kitus visuomenės sektorius, tarp jų ir viešąjį. Šio straipsnio mokslinio tyrimo objektas – darbuotojų judėjimas viešajame sektoriuje. Autorius siekia atskleisti laisvo darbuotojų judėjimo viešajame ir privačiame sektoriuose skirtumus ir ypatumus, išryškinti teisines, administracines ir praktines šios teisės įgyvendinimo kliūtis. Viešasis sektorius, kaip ir privatus, kuria darbo vietas, į kurias gali pretenduoti ir migrantai. Ypatingas dėmesys skiriamas išimties taikymo "darbui valstybės tarnyboje" analizei. Identifi-kuojamos Europos Komisijos priemonės, modernizuojant šį sektorių.DOI: http://dx.doi.org/10.5755/j01.ppaa.11.1.1402

Kopš 2009.gada ir aktuāls jautājums par maksas autostāvvietas pakalpojumu sniegšanu tiesisko regulējumu, jo komersanti pakalpojuma ietvaros sākuši pielietot automašīnām riteņu bloķēšanas iekārtas. Nepastāvot stabilai judikatūrai, kā arī citai praksei šajā jautājumā, maģistra darba ietvaros autores mērķis bija veikt pētījumu par pastāvošajām problēmām, slēdzot un izpildot autostāvvietas pakalpojumu līgumu, un sniegt ierosinājumus tiesiskās situācijas uzlabošanai. Darbā ir izdarīti secinājumi par ceļa zīmju, kas ir administratīvie akti, pielietošanu privāttiesisku attiecību nodibināšanai. Ir iztirzāti jautājumi par autostāvvietas pakalpojuma līguma būtību un tā klasificēšanu pēc kāda no Civillikumā iedalītajām līgumu grupām – īres līgums vai glabājuma līgums. Vienlaikus ir aplūkoti jautājumi par līdzējiem un pakalpojuma sniedzēja tiesībām izmantot aizturējuma tiesības. Atslēgvārdi: autostāvvieta, ceļazīme, patērētājs, pakalpojums, glabājums, aizturējums. ; Sins 2009 there is actual issue about legislation regulating car parking paid services rendering, because service providers within the frameworks of service started to use vehicle clamping devices. In the absence of persistent jurisprudence and other practice on this issue, the aim of magister paper was to carry out the research on existing problems on concluding and fulfilling car parking services contract, and provide suggestions to improve legal situation. In magister paper are drawn conclusions about traffic signs, which are administrative acts, usage to establish private law relationships. There are considerations on car parking service contract nature and classification under some of contract group allocated in Civil law – rental or bailment agreement. At the same time author has looked at the questions about contracting parties and service providers rights to clamp vehicles. Keywords: car parking, traffic sign, consumer, service, bailment, clamping.

Organized stroke care systems improve stroke outcomes, but require resources and quality-improvement programs. This study was aimed at understanding the current status of stroke care services and stroke units in Korea. An on-line survey to investigate stroke services was conducted using a structured questionnaire for physicians who were in charge of stroke services or neurology departments of Korean hospitals that had neurology resident training programs. Of the 86 neurology training hospitals in Korea, 67 (78·0%) participated in this study. Brain computed tomography and computed tomography angiography were available 24 h a day and seven days a week (24/7) in all hospitals. More than 95% of hospitals offered transcranial Doppler, carotid duplex sonography, echocardiography, and conventional catheter angiography. Intravenous thrombolysis and hemicraniectomy for ischemic brain edema were provided 24/7 in all hospitals, and 50 hospitals (74·6%) were capable of intra-arterial thrombolysis. Stent or angioplasty was more frequently performed than endarterectomy. Performance measures were monitored in 57 hospitals (85·1%). Twenty-nine (43·3%) hospitals had stroke units. Stroke units were more common as the number of beds in the hospital increased ( P = 0·001). When compared with hospitals without stroke units, stroke coordinators, use of general management protocol and education program for stroke team were more frequently available in the hospitals with stroke units. Most neurology training hospitals in Korea offered competent acute stroke care services. However, stroke units have not been widely implemented. Encouragement and support at the government or national stroke society level would promote the implementation of stroke units with little additional effort. [ FROM AUTHOR] ; restriction

As already indicated by the title, this master thesis provides the analysis of public order and morality as grounds of refusal to register a Community trade mark. The thesis consists of two parts, the first of which presents various concepts and theories concerning the terms "public order" and "morality", cohesion between these two terms, and the relationship between law and morals, as well as evaluates the relationship between the protection of public order and morality and the freedom of expression. The second section focuses on the practise of international, European Union and national authorities examining cases regarding refusal to register a mark contrary to public order and morality. Furthermore, in the final part of the paper the author reveals the main guidelines and criteria for trade mark examination. The purpose of this study is to reveal the diversity of concepts of public order and morality and the dependence of their content on many factors, as well as to evaluate the relationship between the protection of public order and morality and the freedom of expression, and to determine the main guidelines and criteria for trademark examination. Thus, by achieving these goals, the thesis provides theoretical arguments backed up by case law and case study. Finally, it is concluded that the definition of public order and morality is relative and depends on many factors, such as political system and social order, legal tradition, customs, religion, civilization and cultural level, current events in the country, public opinion, social and spiritual environment; and the main guidelines and criteria for trade mark examination are summarized.

1721 1723 37 10 ; S ; This paper was published in OPTICS LETTERS and is made available as an electronic reprint with the permission of OSA. The paper can be found at the following URL on the OSA website: http://dx.doi.org/10.1364/OL.37.001721. Systematic or multiple reproduction or distribution to multiple locations via electronic or other means is prohibited and is subject to penalties under law [EN] We describe and demonstrate experimentally a method for photonic mixing of microwave signals by using a silicon electro-optical Mach¿Zehnder modulator enhanced via slow-light propagation. Slow light with a group index of ~11, achieved in a one-dimensional periodic structure, is exploited to improve the upconversion performance of an input frequency signal from 1 to 10.25 GHz. A minimum transmission point is used to successfully demonstrate the upconversion with very low conversion losses of ~7¿¿dB and excellent quality of the received I/Q modulated QPSK signal with an optimum EVM of ~8%. Financial support from FP7-224312 HELIOS project and Generalitat Valenciana under PROMETEO-2010-087 R&D Excellency Program (NANOMET) are acknowledged. F. Y.Gardes, D. J. Thomson, and G. T. Reed are supported by funding received from the UK EPSRC funding body under the grant "UK Silicon Photonics." The author A. M. Gutiérrez thanks D. Marpaung for his useful help. Gutiérrez Campo, AM.; Brimont, ACJ.; Herrera Llorente, J.; Aamer, M.; Martí Sendra, J.; Thomson, DJ.; Gardes, FY. (2012). Silicon slow-light-based photonic mixer for microwave-frequencyconversion applications. Optics Letters. 37(10):1721-1723. https://doi.org/10.1364/OL.37.001721

The paper discusses the process of prison privatization, which has been the topic of ongoing discussion for decades, especially in the USA. The reasons that justify prison privatization are the urge to cut the cost of imprisonment and the need to solve the problem of prisons' and to reduce the inmate recidivism. Opponents of prison privatization have pointed out that allowing companies to profit from punishment is unacceptable on moral grounds and that there is a significant risk of human rights violations. Of course, those in favor of prison privatization do not agree. The author concludes that private prisons have ensured their place in the modern system of criminal sanctions, although, contrary to expectations, they have not achieved significant successes in their work. ; U radu je reč o privatizaciji zatvora koja postaje veoma aktuelna tema krajem prošlog veka, prvo u SAD i Velikoj Britaniji, a potom i u drugim delovima sveta. Razlozi koji opravdavaju privatizaciju tiču se velikih budžetskih izdvajanja za održavanje sistema penalnih institucija, prebukiranosti zatvora i neuspešnosti državnih penalnih ustanova u suzbijanju recidivizma. Protivnici privatizacije zatvora ističu da je sticanje profita putem izvršenja kazne lišenja slobode nemoralno, da je u pitanju sfera nad kojom država mora da zadrži monopol, te da postoji značajan rizik da će ljudska prava osuđenika biti povređena ukoliko tržišni principi zavladaju i ovom oblašću. Pobornici privatizacije, pak, izlažu svoje kontraagrumente, koji se odnose na ekonomičnost i unapređenje zatvorskog sistema. I pored mnogih otvorenih pitanja, autor ukazuje da su tokom poslednjih dvadeset godina privatni zatvori osigurali svoje mesto u savremenom sistemu izvršenja krivičnih sankcija, iako ovaj tip ustanova, suprotno očekivanjima, nije ostvario značajnije uspehe u svojoj praksi.

La incorporación de la perspectiva de género al planeamiento es una obligación de las administraciones públicas españolas, nacionales, autonómicas y locales. El ayuntamiento de Albacete y la Junta de Comunidades de Castilla La Mancha, en cumplimiento de estos preceptos y en ocasión de la revisión del Plan General de Ordenación Urbana, encargan a la autora del presente artículo la dirección de los equipos de trabajo para la gestión de la participación ciudadana, que se sitúa en la base misma de la consecución de los objetivos propuestos. El trabajo presentado se centra en la experiencia metodológica de la participación in situ, en la investigación que la sustentó y en las innovaciones que aporta. Se exponen los mecanismos e instrumentos habilitados para la participación que, habida cuenta de la casi total ausencia de referencias en España, constituyen una primera aproximación de posibles buenas prácticas a aplicar en otros proyectos similares. ; Gender perspective in urban planning is an obligation of the Spanish public administration as well as the national, regional and local administration. The city of Albacete and the Regional Government of Castilla La Mancha, and an analysis made on the General Urban Plan asked the author of this article to lead the team work about the the participation of citizens in management, which is the basis to achieving the objectives. The paper presented focuses on the methodological experience carried out in situ, on the contributions and innovations made by the research. The paper also shows the mechanisms and instruments that enabled citizen´s participation, with few reference to Spain, constitute the first approximation to be applied to other similar projects.

This text is a translation of : Verdeil, Eric. 2012. « La reconstruction entre politiques et cultures urbanistiques. Réflexions à partir de l'exemple de Beyrouth ». Majalat al-mi'mar al 'arabi (Journal of Arab Architecture), # 4-5: 175 89. It was first presented during the conference Waad: The uniqueness of experience. Workshop on the reconstruction of the Southern suburb of Beirut after the Israeli aggression in 2006, 12-13 June 2012. Since this translated version has not been revised by the author, might be sometimes unclear. Please refer to the French version as the reference version. ; International audience ; Urban reconstructions are times when political struggles are very visible. But such projects also have a very strong technical dimension. The purpose of this article is to articulate both dimensions of such town planning interventions, by elaborating a framework of analysis based on two axes composed of several criteria. The first axis refers to reconstruction politics and the second one to the cultures of planning. This framework is then applied to Lebanese planning. Four episodes of reconstruction in Beirut are analysed: the projects of 1977 and 1982-83, the Solidere project (beginning 1991) and, more in depth, Waad project in the Southern suburb of Beirut after the 2006 war. Regarding these projects as a series unravels the characteristics of each one of them and help identify the distinctive features of the Southern suburb operation. These are : the spatial choices made (rebuilding alike), the quick pace of rebuilding, the endogeneous financing (without market) and the culture of planning, which is both local and partisan, of municipal kind, as developed by Hizbollah.

Private military and security companies (PMSCs) have gained increasingly in importance over the course of the past two decades. Yet, given the intransparency of the industry and the heterogeneity of the companies that comprise it, we thus far know little about the actors involved. In this article, we offer preliminary insights into the self-representation of PMSCs, based on a gender-discourse analysis of the homepages of select companies and their main professional associations. We argue that survival in an increasingly competitive industry not only hinges on size, market share or effectiveness, but is also inherently gendered. PMSCs and their associations draw on the one hand on civilized and accepted forms of masculinity and femininity, presenting themselves as 'highly skilled professional' military strategists and ordinary businesses akin to banks or insurance companies. At the same time, however, PMSCs also engage in strategies of (hyper)masculinization and pathologization to set themselves apart from mercenaries, their private competitors and state security forces. In this respect, companies appear to view themselves as 'ethical hero warriors'. Whether intended or not, their strategies have political consequences. Within the security industry, they contribute to the creation and maintenance of a norm regarding what constitutes a legitimate PMSC, to which more or less all companies strive to adhere. Vis-à-vis other security actors, these strategies seek to establish PMSCs as being superior because, unlike these actors, such companies are super-masculine and able to live up to the growing and sometimes contradictory demands of changing security contexts. © The Author(s) 2012.

This book explores the relationship between gender and power in Burmese history from pre-colonial times to the present day and aims to identify the sources, nature and limitations of women's power. The study takes as its starting point the apparent contradiction that, though Burmese women historically enjoyed relatively high social status and economic influence, for the most part they remained conspicuously absent from positions of authority in formal religious, social and political institutions. The book thus examines the concept of 'family' in Burmese political culture, and reveals how some women were able to gain political influence through their familial connections with powerful men, even while cultural models of 'correct' female behaviour prevented most women from attaining official positions of political authority. The study also considers how various influences – Buddhism, colonialism, nationalism, modernisation and militarism – shaped Burmese concepts of gender and power, with important implications for how women were able to exercise social, economic and political influence. The book explores how the effects of prolonged armed conflict, economic isolation and political oppression have constrained opportunities for women to attain power in contemporary Burma, and examines opportunities opened up by the pro-democracy movement and recent focus on women's issues and rights for women to exercise influence both inside Burma and in exile. ; Using an interdisciplinary approach that draws on feminist, anthropological and social science discourses, placing them within an historical framework, the author offers a broad understanding of how power is obtained and exercised in Burma in order to reassess historical representations of Burmese women and so provide a more comprehensive and inclusive understanding of power relations in historical and contemporary Burma.