Suchergebnisse

Given the heterogeneity and plasticity of the concept of entrepreneurship, it is crucial to change the paradigm that has prevailed in some European countries driven by necessity entrepreneurship. The proposed model can be used in some European countries to ensure that the entrepreneurial seed establishes sustainable roots rather than moving unexpectedly away from development. European countries with a similar or higher level of necessity-driven entrepreneurship to Portugal could take advantage of the proposed shift in the entrepreneurial paradigm. This implies countries making changes to policies related to the role of entrepreneurship in their sustainable development, potentially accelerated by EU's 7-year budget and COVID-19 recovery package to minimise the fallout of the COVID-19 pandemic on the economy.

Couverture -- Titre -- Copyright -- Collection -- Sommaire -- Abréviations -- Préface -- Rapport introductif : du texte du Traité de Lisbonne à son application -- I. – Pouvoirs conquis et à conquérir -- II. – Vers davantage de légitimité du PE et une meilleure inscription de la démocratisation de l'Union dans la réalité citoyenne -- Partie I. Le Parlement européen dans les relations interinstitutionnelles -- Chapitre 1. Le contrôle du Parlement européen sur les actes délégués -- I. – Maîtrise de la délégation de pouvoir -- II. – Contrôle sur l'exercice du pouvoir délégué -- Chapitre 2. La mise en œuvre des nouvelles prérogatives budgétaires du parlement européen -- I. – L'adaptation du droit dérivé au nouveau systeme budgétaire -- II. – L'exercice par le Parlement européen de ses nouvelles prérogatives budgétaires -- Partie II. Le Parlement européen dans les relations extérieures -- Chapitre 3. Le Parlement européen et la procédure de conclusion des accords internationaux -- I. – L'extension sans précédent du champ de l'approbation parlementaire -- II. – La portée amplifiée de la phase d'approbation parlementaire -- Chapitre 4. Le controle démocratique de la PESC -- I. – Les évidences de la définition à minima de la démocratisation de la PESC contrainte par sa spécificité -- II. – Une pratique de la démocratisation de la PESC… dynamisée par la création du SEAE -- III. – Une pratique du contrôle démocratique de la PESC prise en otage par les dérives potentielles de la parlementarisation ? -- Chapitre 5. Le Parlement européen et la PSDC -- I. – La persistance du cantonnement juridique du Parlement européen en matière de PSDC -- II. – Vers un renforcement de la magistrature d'influence

The anthological ERTA case is considered to be a case in which the contours of learning about the implicit external competence of the European Union have been developed. That logically based teaching, which has already been elaborated in detail so far, celebrated its 50th birthday in March 2021. Therefore, it seems justified to remind ourselves of it and explore the extent to which it is relevant today. At the center of our interest is the substantive determination of external implicit competencies, their origin and genesis at the level of the Union, as well as the scope of their application in the post-Lisbon period expressed through selected jurisprudence of the Court of Justice of the European Union. We use analytical and synthetic methods in our research, with content analysis and historical-comparative analysis occupying a central place within them. Ultimately, we conclude that the concise clarification of cases in which the Union has external jurisdiction further strengthens the need to constantly follow the interpretations given by the Court in the ERTA judgment, which can be fertile ground for an overly extensive assessment by that judicial body.

The economic & social cohesion of Europe constitutes a main policy goal of the European Union. In this article a broad concept of social cohesion is proposed, which covers two principal dimensions: in addition to disparities in living conditions, which can be called the inequality dimension of social cohesion, social ties between countries are another important aspect, designated in brief as the social capital dimension. For both dimensions empirical analyses of selected indicators are presented. They address the question of whether the social cohesion among EU member states increased during the past 15 years. Furthermore, the prospects for social cohesion within an enlarged EU are dealt with by analyzing potential consequences that the accession of the Czech Republic, Hungary, & Poland implies for social cohesion. The analyses reveal that social cohesion within the European Union did not really become stronger during the past 15 years. The entry of the three candidate countries would probably weaken social cohesion even further, especially owing to the limited public approval of their accession in many Member States. Social cohesion could be strengthened by greater solidarity between the prosperous & the 'backward' countries. The main prerequisites for this - mutual understanding, trustful relations, & a sense of community - may be enhanced by intensifying communication & interaction among countries.

La elusión fiscal se define como la articulación de estrategias de minimización del pago de tributos que son conformes con la literalidad de la normativa pero no con una interpretación sistemática o teleológica, y ante las cuales el sistema tributario reacciona para, como mínimo, anular el beneficio fiscal obtenido. En el ámbito de la Unión Europea, el concepto de elusión – como todo lo tributario– se analiza desde la perspectiva de la promoción de un mercado interior en condiciones de libre competencia. La postura de las instituciones de la Unión ha variado, pasando de favorecer ante todo la libre circulación de bienes, capitales, servicios y trabajadores, permitiendo la aplicación de las medidas anti-elusión estatales sólo con carácter excepcional, a considerar que la elusión daña las condiciones de libre competencia empresarial y es necesaria una acción positiva y coordinada, cuyo exponente más elaborado es la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior. ; Tax avoidance is defined as the implementation of strategies of minimization of the tax burden that are in accordance with the literal wording of the regulations but not with their systematic or teleological interpretation. The tax system reacts to tax avoidance by, at least, supressing the benefit obtained by the taxpayer. Within the European Union, the concept of tax avoidance –like everything regarding tax matters– is analysed from the perspective of the promotion of an internal market under conditions of free competition. The stand taken by the Union institutions has shifted from promoting free movement of goods, capital, services, and labour while allowing the application of State anti-avoidance measures only on an exceptional basis, to consider that tax avoidance damages the conditions of free competition and positive and coordinated action is necessary. Here, a milestone has been the enaction of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.

It is next to impossible to present an exhaustive analysis of the comprehension of the concept of culture, which results from the fact that it is used in a variety of spheres and branches of science. The definitions of the concept of "culture" that are usually mentioned are of a postulative (i.e. operative) character, but – despite the multi-layered discourse on the subject – it is possible to point to several main directions or elements that matter. In the first place, attention should be drawn to the approaches to culture as a process and form of resource transformation, as well as the impact of the transformation on reality. Subsequently, culture can be approached as a special kind of the sphere of social awareness (Cf. Kłosowska, 1969; Kłosowska 1972; Keesing, 1974, pp. 73-94; Nowicka, 1991, pp. 55-88; Burszta, 1998, pp. 35-57; Gajda, 2008, pp. 17-60; Strinati, 1998, pp. 15-49). Hence, culture can be understood as all of the tangible and intangible effects of human activity. Noteworthily, such aspects of the phenomenon of culture as normativity, functionality, structurality, adaptiveness can be pointed out. As regards the research into the energy culture, the two above-mentioned ways of approaching culture come to be reflected in the methods and techniques of the research into the issue. The first direction of research into energy culture is related to the way resources are transformed. In the case in question, it is a presentation of the characteristic features connected with production of "energy" sensu lato. Most frequently, this approach is expressed in the presentation of analyses concerned with: (1) energy production (and its diversification), (2) energy consumption (and its diversification), (3) import dependence, (4) development of new energy technologies, (5) energy use-related pollution. The other direction of research presents analyses concerned with a particular kind of awareness on the part of individuals and social groups, which can be exemplified by research into environmental awareness within the context of energy generation problems. As regards the analyses concerned with a special kind of energy production, consumption and conversion practices, there are both qualitative and quantitative research projects. The qualitative research is usually based on the presentation of descriptive analyses that synthesise and generalise energy cultures. Such research results in synthetic "models" exposing dominant features of energy structures in individual states and/or groups of states (Łucki, Misiak, 2010, pp. 47-50, 72-78; Frączek, 2014, pp. 443-449). The quantitative research concerned with energy production and consumption practices can be exemplified by analyses conducted on the basis of a variety of classification algorithms. This kind of research will include the studies involving the Ward's method and the k-means method (Tapio et al., 2007, pp. 433-451; Pach-Gurgul, 2012, pp. 160-202; Pach-Gurgul, Soliński, 2013, pp. 17-30; Frączek, Majka, 2015, pp. 215-223; Rosicki, 2016, pp. 225-237). As regards the second current of research into energy cultures, that is the ones concerned with the research into awareness, environment-friendly behaviour and attitudes towards energy saving, quantitative research based on survey techniques and qualitative research based on various forms of open interviews are the most representative ones. The scientific research within this scope concerns such issues as the construction of the "model" of behaviour patterns and habits (frequently behaviour patterns among individual energy users). Furthermore, this current also features the results of the survey research targeted at a specified statistical sample selected from the population with a view to establishing the awareness, behaviour and habits concerned with the use of energy. With this goal in mind, in-depth analyses are conducted as regards the influence of socio-demographic and psychological factors on awareness, behaviour patterns and practices among energy users (Cf. Stern, Gardner, 1981, pp. 329-342 ; van Raaij, Verhallen, 1981, pp. 253-257; van Raaij, Verhallen, 1983a, pp. 39-63; van Raaij, Verhallen, 1983b, pp. 85-106; Stern, 2000, pp. 407-424; Lindén, Carlsson-Kanyama, Eriksson, 2006, pp. 1918-1927; Papuziński, 2006, pp. 33-40; Tuszyńska, 2007, pp. 233-236; Hłobił, 2010, pp. 87-94; Frederiks, Stenner, Hobman, 2015, pp. 573-609). In the case of the research presented in the text, a statistical analysis of the energy cultures in the European Union member states will be employed. Such an approach to the issues does not obviate the need to present the content of the concept of "clean" and "dirty" energy cultures. If we assume that an energy culture is a special kind of energy production, consumption and conversion practices, then belonging to either "clean" or "dirty" energy cultures will be determined by the values of parameters of individual indexes characterised by individual diagnostic features of energy cultures. The diagnostic features characteristic of the "clean" or "dirty" energy use have been recognised as: (1) emission performance, (2) energy production structure, (3) energy efficiency, (4) transport fuel structure. For instance, the clean energy culture will be determined by low GHG emissions, a considerable share of renewable sources in the energy production structure, a high level of energy efficiency, as well as a considerable share of renewable sources in transport fuels. The "dirty" energy cultures will be marked by opposite tendencies. ; The object of analysis in the text are "energy cultures" in the member states of the European Union (EU-28). The text attempts to verify the legitimacy of the statements pointing to the possibility of grouping the European Union member states according to a special kind of energy use practices. In order to elaborate the research problem the text features the following research questions: (1) Is it legitimate to claim that within the EU-28 there are special "energy cultures"?, (2) If the claim of the existence of special "energy cultures" is legitimate, what features determine the division among the EU-28 countries? These questions should be associated with the intention to establish the existence of the division of the EU-28 states into "clean" and "dirty" energy cultures. Such a division can be substantiated by individual features of the EU-28 member states, related to energy production, consumption and conversion, e.g. GHG emissions and the commitment to the coal sector. For the adopted premises to be verified, the analysis employed one of the agglomerative methods (i.e. the Ward's method) and one of the methods for optimising a given group of objects (i.e. the k-means method). Besides, with the aid of individual tests, the differences in the level of parameters between the isolated clusters of countries were analysed. Furthermore, with the aid of the principal component method groups of independent factors were isolated, and the scope of essential differences in the level of the isolated factors between the grouped EU-28 member states was determined. ; 11 ; 383 ; 398 ; Rocznik Integracji Europejskiej

AbstractDue to the impact of the COVID‐19 pandemic, people has changed the way they work, learn and socialize. As result, it is important to identify the pre‐existing digital gaps to implement the European Union digitalization strategy. This study aims to identify typologies of internet use in the 28 European Union (EU) countries (at the time of the survey), based on the characteristics of the users and their internet usage patterns. A two‐level latent class analysis was applied. At the first level, individuals within each country were grouped according to their characteristics of internet use; and, simultaneously, at the second level, countries were grouped based on the similar structure of individual segments. Using data from Eurobarometer, results show that internet use in the EU digital market is not homogeneous. The European Commission should take these pre‐existing gaps into account in the EU digitalization strategy.