Method of taxation of cigarettes in the European Union brings also many negative effects except stable budgetary income, it discourages from harmful consumption or it takes into account the social costs of smoking. Except value added tax also excise composed of part of specific tax and part of ad valorem tax is there imposed on cigarettes. This causes a significant multiplication distorting the market and impacting the consumers in the case of an increase in the costs of producers of cigarettes. The mechanism of calculation of taxes imposed on cigarettes also causes a creation of a duty to pay taxes on taxes. The significant fact is that indicators measuring these effects between 1995 and 2008 are growing or at least are not declining and neither probable future regulation of harmonization of the taxation of cigarettes in the European Union brings any reparation of the given situation. Taxation of cigarettes is not generally transparent, the rate of taxation is based on inconsistent bases and objectives that should be achieved and probably they are not the priority for many countries of the European Union.
ÖZETAVRUPA BİRLİĞİ KÜLTÜR POLİTİKASI VE TÜRKİYE'NİN ENTEGRASYONU"Kültür ve Sanat Faaliyetlerinin Birleştirici Rolü"1999 Helsinki Zirvesi'nde Türkiye'ye adaylık statüsü verilmesiyle beraber Türkiye ile Avrupa Birliği ülkeleri arasındaki farklılıklar daha fazla önem kazanmıştır. Avrupa Birliği'nin Türkiye'nin tam üyeliğe kabulü için hiç şüphesiz Türkiye'den yerine getirmesini beklediği bir takım siyasi ve ekonomik kriterler mevcuttur. Ancak pek çok aydının da üzerinde fikir birliği sağlamış olduğu gibi, Türkiye'nin Avrupa Birliği ile bütünleşmesi önündeki engeller sadece siyasi ve ekonomik değil; aynı zamanda ve önemli ölçüde kültüreldir. Bu tezin amacı, Türkiye ile Avrupa Birliği'ni kültürel düzlemde inceleme altına alarak; her ikisi arasındaki farklılıkları ve benzerlikleri, bu kapsama giren tüm ülkelerin kültürlerinin eşsiz ve özgün doğalarına saygı ve takdiri muhafaza etmek suretiyle, ortaya koymaktadır. Bu süreçte, kültürlerin kendilerini inşa edilmiş önyargılardan özgürleştirerek, aralarında gerçekleşecek doğal çekim sürecinde birbirlerine yakınlaşmalarını sağlayacak bir zemin önerebilmek bu tezin en başlıca hedefidir. Bu bağlamda 'kültür ve sanat' faaliyetleri; kültürleri birleştirme, aralarındaki iletişimi arttırma ve Türkiye'ye hakiki ve sağlıklı bir bütünleşme yolu açma gayesinde en yüksek potansiyele haiz bir araç olarak görülmektedir. Bu bakış açısından yola çıkarak, 2010 İstanbul Avrupa Kültür Başkenti organizasyonu Türkiye için Avrupa ile bir adım daha yakınlaşmak, Türk kültürü üzerine yanlış algı ve yargıları düzeltmek ve Türkiye'nin Avrupa'ya tanıtımında mevcut eksiklikleri gidermek amacında önemli ve iyi değerlendirilmesi gereken bir fırsat olarak görülmektedir. ABSTRACTCULTURAL POLICY OF THE EUROPEAN UNION AND INTEGRATION OF TURKEY"The Unifying Role of Culture and Art Activities"Since Turkey acquired candidacy in 1999 Helsinki Summit, the question of 'in what terms Turkey is different from the European Union countries' has gained much attention. There are some certain political and economic standards that the European Union requires Turkey to meet in order to become a full member. Nevertheless, many scholars agree and argue that the basic obstacles against Turkey's integration with the European Union are not only economical or political, but also rather cultural.This thesis aims to bring a closer look over Turkey vs. the European Union on the cultural ground and identify both the similarities and differences between them appreciating and respecting the uniqueness of each and every culture involved within this context. In doing so, it is the major goal of this thesis to suggest grounds where cultures can liberalize themselves from constructed prejudices and get closer to each other through a natural pace of attraction. 'Culture and art' activities in this perspective are observed to bear the highest potential to unite cultures, increase the interaction between them, and open the way for Turkey to a true and healthy integration. Towards this perspective, 2010 Istanbul European Capital of Culture organization is seen as a crucial opportunity for Turkey to efficiently take in order to get one step closer with Europe, overcome misperceptions and misjudgments about Turkish culture, and fill the gaps in promotion of Turkey in Europe.
The main aim of this research is to analyze the relationship between income inequality and inflation in 13 European countries for the period 2000 to 2009 using panel data methodology. The GINI coefficient has been used to measure the income inequality while the inflation rate, the growth rate, the employment level and the openness of the economies have been used as independent variables. The results support the hypothesis that inflation has a positive significant effect on income inequality. ; peer-reviewed
Abstract Background currently road accidents are mostly monitored through mortality and injury rates. This paper reports the methodology and the results of a project set forth by the European Union (EU) and coordinated by the WHO aimed at identifying and evaluating a core set of indicators to monitor the causal chain of road accident health effects. The project is part of the ECOEHIS (Development of Environment and Health Indicators for European Union Countries). Methods a group of experts (WG), identified 14 indicators after a review of the information collected at the EU level, each of them representing a specific aspect of the DPSEEA (Driving, Pressure, State, Exposure, Effect, Action) model applied and adapted to the road accidents. Each indicator was scored according to a list of 16 criteria chosen by the WG. Those found to have a high score were analysed to determine if they were compatible with EU legislation and then tested in the feasibility study. Results 11 of the 14 indicators found to be relevant and compatible with the criteria of selection were proposed for the feasibility study. Mortality, injury, road accident rate, age of vehicle fleet, and distance travelled are the indicators recommended for immediate implementation. Conclusion after overcoming the limitations that emerged (absence of a common definition of death by road accident and injury severity, underestimation of injuries, differences in information quality) this core set of indicators will allow Member States to carry out effective internal/external comparisons over time.
Die Studie über die - für Israel - wirtschaftliche Wünschbarkeit einer Zollunion mit der EU nach dem Muster der europäisch-türkischen Zollunion kommt zu dem Ergebnis, daß eine Zollunion wegen niedrigerer Effiktivzölle für israelische Exporteure effizienter als die derzeitige Freihandelszone sein könnte. (DÜI-Hns)
European security is transnational in nature due to the interdependencies of globalized societies. This gives rise to the need for cooperation and the sharing of security intelligence between Member States. This article presents a critical review of the functioning of the intelligence community in the European Union (EU), making a historical review that allows us to understand whether or not transnational cooperation has been moving towards greater integration. In addition to mapping the organisms that are part of this community, the article relies on a theoretical framework of policy analysis to structure the challenges of intelligence sharing on the European level. It is argued that the EU's capacity to produce its own security intelligence is very low, depending on the sharing of intelligence by the national agencies. Additionally, it is said that the sharing of police intelligence is much more structured than the sharing of security intelligence. Finally, it is concluded that the European intelligence community welcomes different intelligence cultures within it and focuses its activities on diffuse cooperation that faces the limits of national sovereignty, interoperability deficits, and difficulties in establishing institutional relationships of trust.
The main objectives of this paper are the study of foreign direct investment (FDI) among several UE countries, the appreciation of the interdependencies among them, the integration and co-integration of the FDI export series, in order to try to discover whose economies are the financial engines of the EU, the appreciation of the way of absorption of the FDI in the destiny countries of this money, the way that the economies found to regain the equilibrium after a foreign investment stimulus. In methodological terms the paper uses the VAR modelling theory, it optimizes the lag length, it uses the SURE method to estimate the parameters, it appreciates the IRF (functions), it uses the Granger causality and the Cholesky Variance Decomposition to study the degree of dependence or of independence of one economy against the others. Before this, it studies the stationarity, the integration and the co-integration of the series.
5th International Conference on New Horizons in Education (INTE) -- JUN 25-27, 2014 -- Paris, FRANCE ; WOS: 000383740200122 ; Since its foundation EU aims to increase the number of members, to make the collaboration among its members. EU having the economic characteristics at this point has focuses its politic in some areas such as agriculture, social politics and economics. In order to arrive to its economical targets the education has been considered as instrument.In the field of education EU education cooperation initiatives carried out in accordance with economic objectives of the community. After the Second War, the knowledge, the developments in the communication technologies and the globalisation fact have played great role in the education approach of EU. According to respond the growing expectation of indviduals, EU has been forced to develop education policy with quality and efficient. Education is one of the fundamental rights of individuals. Therefore All member states perceive a need to increase the quality of their education, develop accessed to learning at all stages of life. Its clear that Life-long learning has become the basic point in EU's educational strategy. This concept includes in itself all the stages and forms of education and besides combines them. The aim of this study was to focus on the educational policy of European Union which has the goal of maintaining collaboration and integration among the members of the union within the framework of common cultural values. And also with this study was stressed historical perspective of EU education programmes. (C) 2015 The Authors. Published by Elsevier Ltd.
