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This entry has been realised in the framework of the H2020-MSCA-RISE-2018 project "LoGov - Local Government and the Changing Urban-Rural Interplay". LoGov aims to provide solutions for local governments that address the fundamental challenges resulting from urbanisation. To address this complex issue, 18 partners from 17 countries and six continents share their expertise and knowledge in the realms of public law, political science, and public administration. LoGov identifies, evaluates, compares, and shares innovative practices that cope with the impact of changing urban-rural relations in five major local government areas: (1) local responsibilities and public services, (2) local financial arrangements, (3) structure of local government, (4) intergovernmental relations of local governments, and (5) people's participation in local decision-making. The present entry addresses intergovernmental relations of local governments in Germany. The entry forms part of the LoGov Report on Germany,. To access the full version of the report on Germany, other practices regarding intergovernmental relations of local governments and to receive more information about the project, please visit: https://www.logov-rise.eu/. This project has received funding from the European Union's Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement No 823961.

The ever-evolving intersection of digitalization and taxation This book is a unique publication that explores the dynamic area where digitalization and tax law intersect. Eight compelling chapters explore the power of technology to transform tax compliance and delve into fascinating use cases that illustrate its potential. The question is not only whether and how, but also when and which technologies can be used in a meaningful way. The chapters seamlessly blend theory with practical insights. This comprehensive volume will be of interest to tax practitioners, multinational businesses, academics and all enthusiasts hoping to navigate the complexities of the digital era of tax law. Prepare to embark on a journey that will both educate and inspire as it guides you through the ever-evolving intersection of digitalization and taxation

The growing technological development is giving rise to the digitalization of the economy, which spreads to all industries, including the financial industry, bringing with it risks and opportunities, and affecting all stakeholders. This change is accompanied by shifts in socio-economic thinking, collaboration between economic agents, thus joining the digital economy to the collaborative economy, including financial dematerialization and disintermediation. In an attempt to obtain a more quantitative analysis about the financial digitalization disruption in the various actors of the financial system, with a focus on Europe and investment, it was concluded that it is still relatively premature to have definitive conclusions about the risks and opportunities of the financial digitalization, however, some conclusions were reached, such as, a direct link between the prevalence of FinTechs and the low economic development in jurisdictions in Europe was not observed. Specialized clusters in areas of financial innovation have been found in some European countries, where regulation and legislation play important roles in this specialization. The most relevant financial areas in this disruption are in the following descending order, payments, investments and credit financing. Crypto-assets showed high volatility, and could not be considered as safe haven and store of value assets, including 'stablecoins', which proved not to be stable enough and fail to be faithful digital representations of traditional financial assets. This leads to the conclusion that they cannot yet be considered as substitutes for fiat currencies and other financial assets. Therefore, a conclusion must be drawn that investment in crypto-assets is highly speculative. ; O crescente desenvolvimento tecnológico está a dar origem à digitalização da economia, que se alastra a todas as indústrias, incluindo a financeira, trazendo consigo riscos e oportunidades, e afetando todos os intervenientes. Esta mudança vem acompanhada de alterações no pensamento socioeconómico, e na colaboração entre os agentes económicos, juntando-se assim a economia digital à economia colaborativa, incluindo a desmaterialização e desintermediação financeiras. Procurando-se obter uma análise mais quantitativa sobre a disrupção da digitalização financeira nos vários atores do sistema financeiro, com um foco na Europa e no investimento, chegou-se à conclusão que ainda é relativamente prematuro apresentar conclusões definitivas sobre os riscos e as oportunidades da digitalização financeira; no entanto, algumas conclusões foram obtidas, tais como, não ter sido observada uma ligação direta entre a prevalência de FinTechs e o baixo desenvolvimento económico em jurisdições na Europa. Foram encontrados clusters especializados em áreas de inovação financeira em alguns países Europeus, em que a regulação e a legislação desempenham papéis importantes nesta especialização. As áreas financeiras mais relevantes nesta disrupção, são pela seguinte ordem decrescente, os pagamentos, os investimentos, e o financiamento por crédito. Os criptos-ativos demonstraram elevada volatilidade, não podendo ser considerados como ativos de refúgio e de reserva de valor, incluindo as 'stablecoins', que revelaram não serem estáveis e falharem em serem representações digitais fiéis dos ativos financeiros tradicionais. Concluindo-se que ainda não podem ser considerados como substitutos de moedas fiduciárias e de outros ativos financeiros. Por isso, também se conclui que o investimento em cripto-ativos é altamente especulativo.

Digitalization is not only a new research subject for political science, but a transformative force for the discipline in terms of teaching and learning as well as research methods and publishing. This volume provides the first account of the influence of digitalization on the discipline of political science including contributions from 20 different countries. It presents a regional stocktaking of the challenges and opportunities of digitalization in most world regions.

The human faces with various problems already in its first steps in live, and carriers of such life situations are found in various ages which bring new currents in the way of life. Starting from the ancient Greek thought, the human and its mind made the centre of the world, already orienting the Western thought towards the study of the human mind (namely human reason), since it made the key tool for human survival. Although human problems have been discussed throughout various ages, they have not been able to resolve in full the human problems, and therefore, the same issues were taken by the representatives of the socalled "critical theory", who used the theory to criticize the way of live Western civilization was offering, known as digitalization of the human mind. The human problems are addressed in a poly-dimensional manner. The factors affecting the human mind are: industrial civilization, technical progress, automation, overtly influence of machinery on humans, substitution of cultural values, which in sum have developed a new World Order, where the ruler is technology. In the modern world, the human fails to recognize himself, since he is out of himself and lives according to the rules set forth by the "remote control". In the flow of this kind of livelihood, human alienates, or in other words, the human goes out of himself, trying to adapt maximally to the requirements of the new way of life.

Pervasive digitization in a school context does not simply imply a new way of teaching and learning, it is projected into the learning content and into the lesson. In this sense, what are the prospects for teaching geography? The relationship between digital technologies and geospatial relationships has long been debated, i.e. the new perception of spatial configurations, new spatial practices, new geographical distribution of digital infrastructures. Digitization, by itself, cannot project the development of modern geographical science and geography in the classroom, however, it offers opportunities for a critical approach to basic geographical concepts, to modern diagnostic assumptions in geographical science, to current geographical localizations. In this sense, the article systematizes and presents a critical analysis of the issue, more specifically – outlines the relationship between digitalization and school geography in Bulgaria in several steps: 1) outline the key characteristics of the digital common culture, considering the digital not as technical, but more soon as a social and cultural phenomenon, 2) outlining the relationship between digital and geography, referring to some current models and 3) outlining the projection of this relationship in the normative base and the information-methodological resource of school geography in the Bulgarian school. Based on the analysis, the need for additional and more in-depth studies on the issue is proven.

The paper intends to analyze two timely trends: Digitalization and associated Digital Ethics, both of which are deepening their roots globally. Data is thought to be the cornerstone of these trends: where once firms were overwhelmed by large quantities of unused structured and unstructured data, they are increasingly adapting their operations and value creation models, guided both by new digital tools and the data themselves. Website cookies, mobile applications, and surveillance cameras, as well as data from third-party vendors, have thus become the new "digital oil", as firms exploit process and customer data in pursuit of digitalization. Established firms' core business models have shifted in response to data availability: Apple Pay and Google Pay (operating systems), AliPay (e-commerce), and Lufthansa's Miles & More purchase enabled loyalty card (travel) emerged from old, established businesses. Still, other firms are partially or wholly digitizing existing business processes in order to respond to the challenges posed by digitalization. Banks, for instance, are using fingerprint and facial recognition to make their services more convenient and to improve security. These developments are not only visible among competitive private sector firms: the public sector is also becoming digitalized, not only to promote efficiency but also to promote transparency and accountability. However, customers and citizens are waking up to the fact that their information is being collected by both private and public entities, and have begun to demand control and transparency. Governments and other regulating bodies (ISO, ACM, and IEEE, among others) are taking a more proactive role in responding to these demands. This paper will delve into the tensions inherent in digitalization, zooming in on digital ethics, shifts in societal values, utilitarian benefits and risks, the future of digitalization, the role of technology in digital ethics, and other themes which could impact all society stakeholders and raises question about ...

The recent policy decision by the government of India to tackle the quicker economic progress is the promotion of money less economy or cash less economy or digital economy, which creates a platform to maintain accountability for every transaction which helps to control corruption. The Recent policy initiative by the government of India is termination of five hundred and thousand denominations from circulation in the country. This enables the transparency in the governance system by encouraging the non cash payments or digital payments. The fundamental base for cash less economy is the demonetization. Digital India is the flagship programme of the government to integrate all activities in a digital manner. The present paper intends to analyze the impact of digitalizing Indian economy and understand challenges and opportunities of digitalization. The methodology of the study includes reviewing the existing literature, reports published by the government of India. The present study is based on secondary data which available in the different books, articles, journals, research papers and internet source also. Mr. Harish Tigari "Digitalization - A Step towards Cashless Economy" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-2 , February 2018, URL: https://www.ijtsrd.com/papers/ijtsrd9536.pdf

In research on digitalization and learning, digital technologies (just as technology in general) are often understood as a neutral means at the free disposal of learners. What matters are only issue the ends for which (digital) technologies are used in individual or social action. Such a notion of digital objects as a means to an end points to an important insight. Rather than human agency and the learners' learning being in some way causally determined by digital technologies, their use also opens up the possibility of relating to these digital devices and, in the process of acting and learning, employing them for self-chosen purposes. However: no means is just a means. The means-to-an-end notion of things remains one-sided and reductive, since not only do learners something with digital things, digital things also do something with learners. Digital devices, machines and systems represent contradictory forms of life, political artifacts embodying pre-decisions and particular materialized actions. Building on critical theories of digitalization, the paper explores the politics and materialized actions of digital artifacts in relation to the activity of learning. ; In research on digitalization and learning, digital technologies (just as technology in general) are often understood as a neutral means at the free disposal of learners. What matters are only issue the ends for which (digital) technologies are used in individual or social action. Such a notion of digital objects as a means to an end points to an important insight. Rather than human agency and the learners' learning being in some way causally determined by digital technologies, their use also opens up the possibility of relating to these digital devices and, in the process of acting and learning, employing them for self-chosen purposes. However: no means is just a means. The means-to-an-end notion of things remains one-sided and reductive, since not only do learners something with digital things, digital things also do something with learners. Digital devices, machines and systems represent contradictory forms of life, political artifacts embodying pre-decisions and particular materialized actions. Building on critical theories of digitalization, the paper explores the politics and materialized actions of digital artifacts in relation to the activity of learning.