Suchergebnisse

Sudan's two main security forces are fighting each other. A swift military outcome is not to be expected in view of the relatively balanced power between the Sudanese Armed Forces (SAF) and the Rapid Support Forces (RSF). This strategic stalemate means that the chances for successful mediation are not hopeless. For this to happen, however, Sudan's international partners would have to abandon the approach that dominated negotiations for decades, namely giving violent actors a leading role in negotiations. Civilian actors formed a broad anti-war coalition that should set the tone for peace talks from the very beginning. This could well be in the interest of the parties to the conflict, as they will need a third actor to arbitrate their relationship in the future. The German government should strive for stronger coordination of the international mediation approaches under civilian leadership from Sudan, while the European Union (EU) should initiate constrains on the financial leeway of Sudan's violent actors. (author's abstract)

Klotz, A. ; Lynch, C.: Translating terminologies. - S. 356-362 Checkel, J. T.: Tracing causal mechanisms. - S. 362-379 Dunn, K. C.: Examining historical representations. - S. 370-378

This dissertation examines the impact of the imposition of both estate duty and capital gains tax (CGT) by South Africa (SA) on South African resident investors at the date of death.1 The focus of this dissertation, within this chosen area of study, is the effect of the imposition of these two taxes on cross-border transactions; this study examines the international tax consequences that arise on death, should a SA resident investor hold foreign situs assets at such time. The study uses a portfolio of stock listed in the United States of America (US) to demonstrate that the imposition of both estate duty and CGT by SA at the date of death may result in unresolved double taxation or at the very least the imposition of taxes that are confiscatory, excessive or prejudicial to SA resident investors. In order to demonstrate that double taxation may exist or that confiscatory, excessive and prejudicial taxes may arise, the study outlines the current legislation in SA and the US, as well as the relevant unilateral and bilateral relief available to such an investor. The study then goes on to determine the global tax liability that would result for the investor in question at the date of death. After determining the global tax liability, the study analyses whether the relief available to the investor is sufficient in preventing double taxation or taxes that may be considered prejudicial, confiscatory and/or excessive. Where it is found that double taxation persists or prejudicial, excessive and confiscatory taxes exists, the study recommends action that should be taken by the relevant authorities to remedy such concerns.

Increasing economic globalization has made understanding the world economy more important than ever. From trade agreements to offshore outsourcing to foreign aid, this two-volume encyclopedia explains the key elements of the world economy and provides a first step to further research for students and scholars in public policy, international studies, business, and the broader social sciences, as well as for economic policy professionals. Written by an international team of contributors, this comprehensive reference includes more than 300 up-to-date entries covering a wide range of topics in

The European Union's Common Security and Defence Policy (CSDP) has made great strides since publication of the EU Global Strategy (EUGS) in June 2016. Tectonic shifts in the geopolitical environment and within the Union itself have led the states and the Commission to launch a string of initiatives seeking to expand the EU's strategic autonomy in security and defence. These efforts can only be sustainable if the projects involved are placed on a long-term footing and a process of reflection about the orientation of the CSDP begins. Year two of EUGS implementation should be used to initiate steps in that direction. (author's abstract)

The liberalisation of foreign trade has often contributed to stimulating development and increasing prosperity. But it can also lead to unemployment, environmental problems and threats to food security. Free trade agreements should therefore be designed to ensure that positive effects are felt quickly, and provisions should be made for dealing with negative effects. In recent years the European Union and the United States have already concluded free trade agreements containing clauses on sustainability and human rights backed up with instruments for impact assessment and monitoring. The European Union's Economic Partnership Agreement with Cariforum contains formulations that could serve as a model in this respect. (author's abstract)

Are we on the way to having a global government, and if so, should we embrace it? The work explores the feasibility of establishing a world government. It begins with an analysis of a short book written in 1967 that came to the conclusion that a world government was not feasible, and refutes that view using the Constitutional debates that fired up this country's best minds in 1789.

Israel's containment policy vis-à-vis Iran in Syria has entered a new phase of direct confrontation aimed at achieving a decisive outcome on the ground. Israeli decision-makers now see a window of opportunity to remove Iran's long-term military presence in Syria through a combination of military and diplomatic means. Israel's approach is based on the assessment that this goal can be achieved while containing the fighting to the Syrian arena. Nevertheless, this new strategic attitude increases the likelihood of a spillover beyond the Syrian arena and into a regional conflict. Iran's military actions in Syria have demonstrated that its goals exceed the logic of defensive deterrence and are driven by an ambition to increase its offensive potential vis-à-vis Israel. Germany should take an active role in a coordinated effort by the E3 countries (Germany, France, and the United Kingdom) and Russia to pressure Iran to scale-down its military presence while providing it with a face-saving framework to protect its core political interests. (Autorenreferat)

In 2021 fall semester, students and professors of International University of Sarajevo resumed face-to-face education after the period of online classes during the COVID-19 pandemic. The aim of the paper is to determine attitudes of students towards online education and return to face-to-face education and their recommendations on how to improve higher education during the pandemic. The instrument used to collect data was a survey questionnaire that was filled-in online. The total number of 103 students filled-in the questionnaire (n=103). Quantitative and qualitative methodology were applied. Descriptive statistics was conducted with SPSS software. The qualitative method of content analysis was applied to answers to open-ended questions. The results show a polarization of students into those who prefer online education and those who prefer face-to-face education. For the students, the main advantages of returning to face-to-face classes are: more efficient learning, socializing with their peers, higher quality of classes, better communication and true university experience. The disadvantages are: the risk of COVID-19 infection, difficult time management, issues related to mental health and lectures. For students, online education meant more time, advantages of online lectures, higher security during the pandemic, less stress and lower costs, but also issues with computers and internet, lectures, exams, a lack of contact with their peers and more stress. In order to improve higher education, the students highlight the importance of adjusting it to the circumstances of the pandemic, improving the teaching process and the relations between professors and students, and keeping the focus on students' needs.

This document assumes that the exercise of full citizenship, within aglobal context, should be based on political, cultural, and economicconsiderations rather than on a legal recognition. It is understoodthat global citizenship, as a world vehicle, can be exercised byindividuals and identity groups such as women, in such a way thatwomen's social movement can be seen as Castells' network society.It can be seen, however, that this exercise cannot be exercised infull without the existence of international justice courts that canassure rights implied in the concept of citizenship that, in the caseof the Inter-American Court, has been setting the exercise of globalcitizenship from some jurisprudential standards on women's humanrights, applicable to each State that has accepted the competenceof the Regional Court. ; El documento asume que el ejercicio de la ciudadanía plena, enun contexto globalizado, debe partir de consideraciones políticas,culturales y económicas antes que de un reconocimiento legal. Seentiende que la ciudadanía global, como un vehículo planetario,puede ser ostentada por personas individuales y por gruposidentitarios, como las mujeres, de manera que se llega a concebirel movimiento social de mujeres como el Estado en Red de Castells.Sin embargo, se aprecia que este ejercicio ciudadano no puedeser pleno, sin la existencia de unos tribunales internacionales dejusticia que garanticen los derechos implícitos en el concepto deciudadanía, que en el caso concreto de la Corte Interamericana havenido moldeando el ejercicio de la ciudadanía global a partir delestablecimiento de unos estándares jurisprudenciales en materiade derechos humanos de las mujeres, aplicables en cada uno de losEstados que han reconocido la competencia de la Corte Regional.

How do emerging powers gain inclusion into club institutions, i.e. institutions with selective memberships that deliberately seek to avoid universality? We present a framework that highlights three factors: an emerging power's 'fit' to the club's logic of exclusivity, the club's possession of goods of value to the emerging power, and the ability of the emerging power to incentivize the club to open up via different strategies. We hypothesize that, due to the selection effect of choosing to seek inclusion in a club, emerging powers will seek integration using integrative strategies such as co‐optation and persuasion. We apply the framework to analyse the case of China's inclusion - along with several other countries - as a State Observer in the Arctic Council in 2013. While China did use largely integrative strategies, the political background to the decision to open up to new observers reveals latent features of power bargaining. Moreover, it is unclear whether observer status has been sufficient to satisfy China. The case highlights the significance of observers in international organizations as well as the importance of clubs' logics of exclusivity to their ability to adapt to international power shifts.