Suchergebnisse

Purpose: To test the hypothesis of the relationship between the degree of business greening on the basis of a circular economy and indicators that determine the level of international tourism attractiveness of European countries in the context of sustainable tourism. Findings: The author puts forward a hypothesis about the existence of a stable relationship between the business greening degree, which based on the principles of a circular economy, and the level of tourist attractiveness of the country. Based on the analysis of the basic provisions of the circular economy concept and the principles of sustainable development, the author provides a theoretical substantiation of this relationship. The author testes the hypothesis by clustering European countries according to the Environmental Performance Index and, based on correlation analysis, determines a close relationship between economic and environmental indicators within each of the clusters. Calculations show that in some regions of Europe there is a positive impact of the spread of the circular economy on the intensification of migration flows to the country. Practical Implications: The results of the research can be used in the practice of international companies when justifying the feasibility of investments in circular projects and programs for the transition to environmental development of territories, as well as for public administration in the development of a positive tourist image of the country. Originality/Value: For the first time, the author proposes a methodological approach to assessing the tourist attractiveness of a country in the context of business greening based on a circular economy. Future Research: Image-making of territories based on a circular economy, systematization of world experience in tourist consumption greening, the formation of tourist clusters in countries with a high level of development of the circular economy. Paper type: Empirical

Die Globalisierung erschwert die Bereitstellung öffentlicher Güter innerhalb nationaler Grenzen. Ein System der politischen Zusammenarbeit könnte aber eine mögliche Unterversorgung mit öffentlichen Gütern verhindern. Wie wird in der Europäischen Union die Wirtschaftspolitik einzelner Länder koordiniert? Welche Koordinierungsmethoden kommen zu den besten Ergebnissen?

Die zukünftige Ausgestaltung der britischen Mitgliedschaft in der Europäischen Union ist zu einer der wichtigsten Fragen für die EU geworden. Aus innenpolitischer Schwäche heraus hat der britische Premierminister David Cameron seinen Landsleuten bis 2017 ein Referendum über den Verbleib Großbritanniens in der Union in Aussicht gestellt und gleichzeitig angekündigt, bis dahin Kompetenzen von Brüssel nach London zurückzuholen. Deutschland und seine europäischen Partner stehen damit vor der Herausforderung, britische Initiativen, die auf den Rückbau der europäischen Integration gerichtet sind, zurückzuweisen und gleichzeitig zu verhindern, dass London leichtfertig Richtung Austritt driftet. Nach einer Analyse der innenpolitischen Motive für die Referendums- und Neuverhandlungsstrategie der Regierung Cameron stellt diese Studie fünf Bereiche vor, in denen Großbritannien konstruktiv in eine Reform der EU/Eurozone eingebunden werden könnte. Die Prämisse dabei ist, dass es im Interesse der EU und Deutschlands ist, mit den Briten einen Kompromiss über die Reform der Union zumindest zu suchen – solange diese bereit sind, die Grundwerte und Ziele der europäischen Integration zu akzeptieren. Dies kann gelingen, wenn die Weiterentwicklung der EU die moderaten Europakritikerinnen und -kritiker in Großbritannien überzeugt, während gleichzeitig die fundamentalen EU-Gegnerinnen und -Gegner, die einen Austritt aus der Union fordern, marginalisiert werden. (Autorenreferat)

narciz.balasoiu@rei.ase.ro ABSTRACT: The issue of corporate taxation applied in the jurisdiction in which a company operates has recently received increasing political traction, as tax havens have increasingly drawn attention and also as multinationals have developed colossal turnovers, far above the GDPs of less developed countries. Tax havens deprive of billions of dollars many states that have not established through adequate legislation an assertive fiscal control, generating and fueling social inequities and a high degree of poverty. By funneling money through tax havens to avoid the payment of taxes and fees, multinationals deprive national governments of large sums of money that could be directed to education or health programs. KEYWORDS: tax havens, European Union, tax avoidance, profit shifting

PurposeThe purpose of this paper is to evaluate competing explanations for the greater prevalence of informal employment in some countries rather than others. These variously explain informal employment to be a result of either economic under-development and the lack of modernisation of governance ("modernisation" theory), higher taxes and too much state intervention ("neo-liberal" theory) or inadequate government intervention to protect workers from poverty ("political economy" theory).Design/methodology/approachTo do this, an International Labour Organisation data base produced in 2018 on the prevalence of informal employment in 112 countries (comprising 90 per cent of the global workforce) is analysed, and macro-level economic and social conditions reflecting each of these theories tested using bivariate regressions.FindingsThe prevalence of informal employment ranges from 94.6 per cent of total employment in Burkina Faso to 1.2 per cent in Luxembourg. Evaluating the validity of the competing theories, neo-liberal theory is refuted, and a call made to synthesise the modernisation and political economy perspectives in a new "neo-modernisation" theory that tentatively associates the greater prevalence of informal employment with lower economic under-development, greater levels of public sector corruption, smaller government and lower levels of state intervention to protect workers from poverty.Practical implicationsThis paper tentatively reveals the structural economic and social conditions that need to be addressed globally to reduce informal employment.Originality/valueThis is the first paper to report the results of a harmonised data set based on common criteria to measure the varying prevalence of informal employment globally (across 112 countries representing 90 per cent of global employment) in order to determine the structural economic and social conditions associated with higher levels of informal employment.

Lit.

The Schuman Report on the State of the Union is a work of reference which everyone now looks forward to reading every year. For decision makers and observers of European policy it is a source of original thought and ideas, underpinned by a strong requirement for quality. It is a tool for those who are looking for reliable sources in terms of European statistics and macro-economic data. Some eminent people have chosen to contribute their ideas also. In 2012, Jean-Claude Trichet, former President of the European Central Bank offers his analysis of the economic and financial crisis and Jean-Paul Herteman, Chairman of the European Aviation, Space and Defence Industries Federation, CEO of Safran, provides readers with his view of these high tech European industries in the world market. The very best specialists help to throw light on the major trends ongoing in the economy and also in international and European politics. This book includes around 30 maps that are often unique, in explanation of the major issues the Union is facing. It also includes a summary of political Europe which analyses the 2011 electoral year, looks into the political and economic representation of women in Europe and draws up an overview of normative output in the Union in 2011. A unique series of commented statistics and maps covers all of the main topical issues (growth, buying power, economy, demography, immigration, energy, environment) and enables the Schuman Report 2012 to present a full view of the European Union and its policies