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Recent public concerns and publicity about the extent of tax avoidance by some of the largest and most respected transnational corporations (TNCs) have prompted numerous parliamentary inquiries and intergovernmental initiatives. Among the questions raised during hearings in the UK House of Lords in 2013 were whether such avoidance could be more effectively prevented either by a reduction in the complexity of the rules, or by a more aggressive interpretation of those rules by tax authorities. These questions raised issues concerning the complexity and interpretation of law, which received interestingly different responses from the academics to whom they were posed, and they merit closer examination, which is the aim of this paper. It begins by discussing some types of complexity, and then considers how these are rooted in the indeterminacy of legal language, and the sociology and politics of the interpretive communities concerned. The main part applies this analysis to the historical development of international tax rules, seen in the context of these current pressures and initiatives for reform of international corporate taxation.

The author of the article presents the image of the Macedonian transformation dynamics according to the analysis of selected reports published annually by influential international research institutes, organizations and opinion‑forming media, which evaluate the political, economic and social situation in various countries of the world in the 2000s. The paper introduces the preliminary results of a research project involving critical analysis of reports on the situation in Macedonia and particular public policies of the Republic, which are included in publicly available and are cited – by politicians, the media, public opinion – international reports, which use the indicators commonly applied in the world. The main areas of analysis are: the degree of the competitiveness, economic freedom and rule of law on the market and the state; the level of the democracy, political rights and civil liberties; the degree of the equality and welfare of the society and – finally – the status in the security area, i.e. the main indicators of the peace and stabilization of the Republic of Macedonia.

In Victorian England, the phrase "little stranger" was used to refer to the unborn child one had not yet met. Though it has fallen out of use today, the expression is not inapt for describing the children who enter new families, new ethnic or cultural identities, new social classes, and new nations via international adoption. Over time, and through a series of social practices designed both to "kin" the child and parents, siblings, and other relatives and to explain the child's presence to an inquisitive public, the "little stranger" comes to be more or less incorporated and acculturated: less strange, more familiar. Because international adoption makes those processes visible through its very unfamiliarity and its recourse to legal and cultural strategies, it has become a centerpiece of recent writing on kinship, reproduction, and childhood (Yngvesson 2010; Marre and Briggs 2009; Kim 2010; Wade 2007; Howell 2006; Marre and Bestard 2004; Dorow 2006; Bowie 2004; Volkman 2005; Howell 2009; Leinaweaver and Seligmann 2009; Hübinette and Tigervall 2009; Briggs 2012).

This essay examines the recent emergence of migration and development as a major area of policy concern. The focus up to now has been almost entirely upon international migration, which accounts for the minority of people who move. A consensus has emerged that migration can be managed so as to promote development, and the essay critically assesses three of the major areas of concern: remittances, skilled migration, and the diaspora. While welcoming the growing acceptance that migration is no longer seen as negative for development, the essay cautions against essentializing migration and placing too great a responsibility upon migrant agency at the expense of the institutional change necessary to bring about development. Internal as well as international migrations will need to be integrated into any development framework, and it is further argued that these migrations are essentially a consequence of development. Planning for migration as an outcome rather than a cause of development is likely to provide a more balanced policy approach.

Située au centre des projets de reconstruction et de recomposition de l'Europe du Sud-Est, la Communauté d'États de Serbie-et-Monténégro demeure un État divisé en trois parties : la Serbie, le Kosovo et le Monténégro. Les processus d'aide internationale à la reconstruction y ont donc suivi trois trajectoires distinctes. Une telle démarche à entraîné des contradictions que cet article se propose d'analyser. Ainsi, pendant que l'Union européenne tente de promouvoir l'intégration régionale dans les Balkans, l'aide renforce les dynamiques de désintégration. En outre, l'accent est mis ici très rapidement sur la transition et la nécessité de coordonner l'aide internationale avec les réformes économiques. Mais ces deux processus n'obéissent pas aux mêmes logiques et aux mêmes rythmes. Par ailleurs, l'aide a été insuffisante, inadaptée et elle a fait apparaître un syndrome de dépendance, notamment au Kosovo. Enfin, la baisse progressive des fonds dans les prochaines années et l'absence d'échéances précises pour une adhésion à l'Union européenne limitent la portée de l'aide sur le terrain.

The "bright" & "dark" sides of economic globalization are explored in a comparison of the licit (capitalist) & illicit (criminal) global economies, focusing on implications for the emerging governance of the world economy. Several characteristics of organized criminal groups are identified: quest for financial gain, member loyalty, corruption of government officials, organization maturity, hierarchical structure, diversification, & multijurisdictional activities; these traits also are typical of legitimate business organizations, causing problems for law enforcement. Organizations that fall into the grey area between the licit & illicit economies are also analyzed. The activities in which global organized criminal organizations engage are described, & a "who's who" is offered of eight major criminal enterprises around the world. The role of international crime in the context of the new face of national & global security concerns is explored, & it is suggested that critics of economic globalization may be undermining the power of the legitimate forces of governance to control crime at the international level. K. Hyatt Stewart

Mit dem Aufstieg der Presse im 19. Jahrhundert bildete sich auch der Beruf des Journalisten heraus. Jörg Requate beschreibt diesen Vorgang vor allem in Deutschland, bezieht aber vergleichend die Entwicklung in den USA, in England und besonders in Frankreich ein. In allen vier Ländern wandelte sich der Journalismus, indem er sich aus der ganz unmittelbaren Verbindung mit der Politik, mit einzelnen politischen Strömungen löste und autonome Züge annahm, wobei der Journalistenberuf zugleich ein schärferes Profil erhielt. Tempo und Ausprägung dieses Prozesses waren jedoch sehr verschieden. Während in den USA die Jagd nach immer neuen Nachrichten (notfalls auch mit rabiaten Methoden) schon früh die Arbeit des Journalisten und sein Selbstverständnis bestimmte, hat in Frankreich die Verbindung von Presse und Politik lange gehalten. Nicht in der Beschaffung von Informationen sahen die Journalisten dort ihre Hauptaufgabe, sondern in der politischen Auseinandersetzung. Vor diesem internationalen Hintergrund wird die Entstehung des Journalistenberufs in Deutschland untersucht. Konkret, erforderlichenfalls auch ins einzelne gehend stellt Jörg Requate diesen Professionalisierungsprozeß dar. Wer wurde Journalist? Welche Wege führten in den Beruf und wie akademisch war er geprägt? War Journalist zu sein ein Lebensberuf? Wie sahen Karrieremuster aus und wie war die materielle Situation der Journalisten? Was für ein Selbstverständnis entwickelten sie, wie hat es ihre Arbeit, wie ihre gesellschaftliche Funktion beeinflußt? Ähnlich wie in Frankreich verstanden sich die politischen Journalisten als Streiter für bestimmte politische Ideen und sahen ihre Ehre in ihrer "Gesinnungsfestigkeit". Hierher gehört auch die Frage, wie sich Zensur und andere Einschränkungen der Pressefreiheit auf die journalistische Arbeit und allgemein auf das Zeitungswesen ausgewirkt haben. Der Journalistenberuf gewann im Laufe des Jahrhunderts immer mehr an Bedeutung. Trotzdem gibt es darüber kaum Forschungsarbeiten. Dies Buch ist die erste Geschichte der Journalisten und des Journalismus im 19. Jahrhundert in Deutschland, geschrieben in international vergleichender Perspektive.

Les spécialistes de la politique étrangère canadienne ont longtemps pensé que la relation entre le Canada et les Elats-Unis était unique. La théorie des relations internationales commence à remettre en cause cette conception. Nous résumons l'évolution de la théorie des relations internationales et nous examinons dans quelle mesure elle se retrouve dans les travaux récents sur les relations canado-américaines. Nous mettons en lumière deux courants de cette théorie: l'un découlant du modèle « intégration-transnationalité-interdépendance » et l'autre découlant du modèle « système-économie mondiale-dépendance ». Nous nous demandons dans quelle mesure ces deux courants, l'un appelé vertical, l'autre horizontal, contribuent à l'étude des relations canado-américaines. Nous analysons plusieurs volumes et plusieurs articles publiés récemment sur les relations canado-américaines et nous nous demandons dans quelle mesure les deux courants diffèrent au point de vue des postulats, des variables indépendantes et dépendantes, des méthodes et des conclusions. Nous présentons en conclusion quelques suggestions sur la portée théorique de l'étude des relations canado-américaines.

The purpose of this master's thesis is to enter into the context of service sector internationalization in Finland by examining one Finnish multinational enterprise offering professional services for consulting and planning. The company under my examination is FCG Finnish Consulting Group Ltd. (FCG) and international operations of the company are mainly focused on international development consultancy sector. In the beginning of 2016 FCG established the new subsidiary in Singapore to offer the best Nordic and international expertise to a growing number of clients in Asian development consultancy markets. The Singapore office has been running in full effect since summer 2016 and it's derived by Finnish and Chinese employees and managers. The Singapore office is meant to work as an Asian hub that allows FCG to work closely with already existing and future customers in Asia. The goal of this master's thesis is to research the market position legitimacy of FCG in Asia. The study will focus on the processes that in the early phase of internationalization affect the FCG's position in the Asian markets and how these processes eventually legitimize FCG to be reliable operator in the market and end up overcoming the entry barriers. The research represents the qualitative research tradition in international business studies. In this master's thesis the empirical primary data was collected through two semi-structured interviews. The secondary data consists of written documents and reports forming the framework for FCG's international business and international development consultancy industry. With the systematic qualitative analysis this research offer holistic picture about researched phenomenon. The competitive bidding process and especially high requirements for previous references from previous development projects were identified to be crucial element in achieving market position legitimacy. Primary networks between consultancy firm and international development financiers and international professionals working for the development projects appear to be central networks affecting market position legitimacy formation. Also secondary networks between competitors and local governmental actors in project target countries are identified to have role in legitimacy formation. Mutual trust between consultancy actor and international development financiers creates organizational legitimacy for consultancy firms in new markets and local presence and high quality works carried out in previous projects affect the legitimacy formation. The results of this research can be used in managing and coordinating internationalization processes in international development consultancy sector. The findings are useful for also other type businesses in which public and highly structured and regulated bidding processes determine the transactions.

The international rule of law is often seen as a centerpiece of the modern international order. It is routinely reaffirmed by governments, international organizations, scholars, and activists, who credit it with reducing the recourse to war, preserving human rights, and constraining (albeit imperfectly) the pursuit of state self-interests. It is commonly seen as supplanting coercion and power politics with a framework of mutual interests that is cemented by state consent.