Juridical double taxation by cross border transactions: the Block Case (C-67/08)

Treaty Establishing the European Community, operative until December 1st 2009, had already established in its article 2 the mission of the up until then European Community and actual European Union is to promote an harmonious, equilibrated and sustainable development of the economic activities of the whole Community. This Mission must be achieved by establishing a Common Market, an Economic and Monetary Union and the realization of Common Policies. One of the instruments to obtain these objectives is the use of free circulation of people, services and capitals inside the Common and Interior Market of the European Union. The European Union is characterized by the confirmation of the total movement of capitals, services and individuals and legal peoples’ freedom; freedom that was already predicated by the Maastricht Treaty, through the suppression of whatever obstacles which are in the way of the objectives before exposed. The old TEC in its Title III, now Title IV of the Treaty on the Functioning of the European Union, covered the free circulation of people, services and capitals. Consequently, the inclusion of this mechanism inside one of the regulating texts of the European Union indicates the importance this freedom supposes for the European Union objectives’ development. Once stood up the relevance of the free movement of people, services and capitals, we must mention that in this paper we are going to centre our study in one of these freedoms of movement: the free movement of capital. In order to analyze in detail the free movement of capital within the European framework, we are going to depart from the analysis of the existent case law of the Court of Justice of the European Union. The use of jurisprudence is basic to know how Community legislation is interpreted. For this reason, we are going to develop this work through judgements dictated by the European Union Court. This way we can observe how Member States’ regulating laws and the European Common Law affect the free movement of capital. The starting point of this paper will be the Judgement C-67/08 European Court of Justice of February 12th 2009, known as Block case. So, following the argumentation the Luxemburg Court did about the mentioned case, we are going to develop how free movement of capital could be affected by the current disparity of Member States’ legislation. This disparity can produce double taxation cases due to the lack of tax harmonized legislation within the interior market and the lack of treaties to avoid double taxation within the European Union. Developing this idea we are going to see how double taxation, at least indirectly, can infringe free movement of capital.

How to improve the formal analytic reasoning and scientific motivation in the intellectual training of medical students

A review article of the The New England Journal of Medicine refers that almost a century ago, Abraham Flexner, a research scholar at the Carnegie Foundation for the Advancement of Teaching, undertook an assessment of medical education in 155 medical schools in operation in the United States and Canada. Flexner’s report emphasized the nonscientific approach of American medical schools to preparation for the profession, which contrasted with the university-based system of medical education in Germany. At the core of Flexner’s view was the notion that formal analytic reasoning, the kind of thinking integral to the natural sciences, should hold pride of place in the intellectual training of physicians. This idea was pioneered at Harvard University, the University of Michigan, and the University of Pennsylvania in the 1880s, but was most fully expressed in the educational program at Johns Hopkins University, which Flexner regarded as the ideal for medical education. (...)

On the joint production of research and training

Universities and research institutions have the responsibility to produce science and to provide training to new generations of researchers. In this paper, we propose a model to analyze the determinants of a senior scientist's decisions about allocating time between these tasks. The results of this decision depend upon the characteristics of the research project, the senior scientist's concern for training and the expected innate ability of the junior scientist involved. We analyze the role that a regulator can play in defining both the value of scientific projects and the future population of independent scientists.

Teacher training in "multicultural" Sweden

This paper builds on the experience of the on-going, mainly ethnographic, research project called Teacher training in’ multicultural’ Sweden. Class, gender and ethnicity. In this multi-disciplinary project a number of scholars conduct research through participant observation in, and through the study and analysis of documents from, a number of teacher training colleges in Sweden. In this paper I will use empirical material gathered from two teacher training colleges to discuss this basic issue. One college is situated in a suburb outside Stockholm and it consciously portrays itself as a college for ‘multicultural’ students who will later teach in ‘multicultural’ suburbs. The other college is situated in a small town and although ‘multiculturalism’ is seen as important in the educational system students with mainly ‘Swedish’ background are recruited. In the first college ‘differences’ are lauded and students are encouraged to ponder upon and develop their ethnic profile. In the second ‘similarities’ are more taken for granted. I will argue, however, that within these colleges ‘differences’ and ’similarities’ are not only discussed but actually created against a backdrop of macro-constraints which are not much scrutinized within these colleges.

TFC Creación de un LiveCD Linux para Training de Seguridad

Memoria del TFC de Ingeniería Informática Técnica de Sistemas en el area Linux sobre una distribución LiveCD para realizar Trainings de Seguridad

Criteria for ICT-supported Higher Education Teachers Training

Aquest document pretén recollir aportacions teòriques sobre les pràctiques pedagògiques que incorporen i promouen l'ús de les TIC per tal de definir els criteris per al disseny de la formació dels professors d'educació superior en les TIC.

Analysis of teachers training for ICT Higher Education

Aquest document pretén recollir aportacions teòriques i pràctiques sobre les pràctiques pedagògiques que incorporen i promouen l'ús de les TIC per tal d'aclarir, facilitar i fer coherent el disseny de la formació dels professors d'educació superior en les TIC. El seu propòsit és trobar alternatives de formació que compleixin amb les necessitats educatives del professor, així com per superar o atenuar les dificultats i/o la manca de voluntat a les quals s'enfronta en la pràctica educativa en introduir aplicacions de les TIC.

WePreserve 2009: DPE/Planets/CASPAR/nestor Joint Training Event: The Preservation challenge: basic concepts and practical applications (Barcelona, 23-27 març 2009)

Reseña del congreso WePreserve 2009 que tuvo lugar los pasados 23 al 27 de marzo en Barcelona, organizadopor la Facultad de Biblioteconomía y Documentación de la Universitat de Barcelona, con la colaboración del Institut d'Estudis Catalans, la Biblioteca de Catalunya y el Consorci de Biblioteques de Barcelona. El seminario 2009 WePreserve se celebra anualmente desde el año 2007 y participan todas las figuras de referencia europeas en materia de investigación en sistemas y metodologías que garantizan la preservación digital de los documentos: Digital Preservation Europe (DPE), Preservation and Long-term Access Through Networked Services (Planets), Cultural Artistic and Scientific Knowledge for Preservation, Access and Retrieval (CASPAR), y Network of expertise in Digital long-term preservation (nestor).

Testing Delivery Systems in Transnational virtual learning: the vocational management training for the european tourism industry (VocMat) case study

This article discusses the lessons learned from developing and delivering the Vocational Management Training for the European Tourism Industry (VocMat) online training programme, which was aimed at providing flexible, online distance learning for the European tourism industry. The programme was designed to address managers ‘need for flexible, senior management level training which they could access at a time and place which fitted in with their working and non-work commitments. The authors present two main approaches to using the Virtual Learning Environment, the feedback from the participants, and the implications of online Technology in extending tourism training opportunities

A block solver for the exponentally fitted IIPG-0 method

We consider an exponentially fitted discontinuous Galerkin method for advection dominated problems and propose a block solver for the resulting linear systems. In the case of strong advection the solver is robust with respect to the advection direction and the number of unknowns.

On fast-decodable space-time block codes

We focus on full-rate, fast-decodable space–time block codes (STBCs) for 2 x 2 and 4 x 2 multiple-input multiple-output (MIMO) transmission. We first derive conditions and design criteria for reduced-complexity maximum-likelihood (ML) decodable 2 x 2 STBCs, and we apply them to two families of codes that were recently discovered. Next, we derive a novel reduced-complexity 4 x 2 STBC, and show that it outperforms all previously known codes with certain constellations.

Low-density parity-check codes for nonergodic block-fading channels

We design powerful low-density parity-check (LDPC) codes with iterative decoding for the block-fading channel. We first study the case of maximum-likelihood decoding, and show that the design criterion is rather straightforward. Since optimal constructions for maximum-likelihood decoding do not performwell under iterative decoding, we introduce a new family of full-diversity LDPC codes that exhibit near-outage-limit performance under iterative decoding for all block-lengths. This family competes favorably with multiplexed parallel turbo codes for nonergodic channels.

Mutual information of IID complex Gaussian signals on block Rayleigh-faded channels

We present a method to compute, quickly and efficiently, the mutual information achieved by an IID (independent identically distributed) complex Gaussian signal on a block Rayleigh-faded channel without side information at the receiver. The method accommodates both scalar and MIMO (multiple-input multiple-output) settings. Operationally, this mutual information represents the highest spectral efficiency that can be attained using Gaussiancodebooks. Examples are provided that illustrate the loss in spectral efficiency caused by fast fading and how that loss is amplified when multiple transmit antennas are used. These examples are further enriched by comparisons with the channel capacity under perfect channel-state information at the receiver, and with the spectral efficiency attained by pilot-based transmission.

Emerging narratives of conference interpreters’ training: a case study of ad hoc training in Babels and the Social Forum

Desde una perspectiva narrativa, este artículo explora cómo la práctica y la formación en interpretación de conferenciasse han percibido en la disciplina, en la profesión y en diferentescolectivos de traductores e interpretes comprometid@s como ECOSy Babels. Sostiene que estas distintas maneras de percibir la interpretación no son meramente opuestas sino que su potencial confluencia es clave para hacer posible una interpretación de conferencias más comprometida políticamente y más socio-crítica en un mundo de desigualdades cada vez más acentuadas y de mercantilización creciente de todos los aspectos de la vida. El artículo lleva a cabo un estudio de caso sobre la formación ad hoc de intérpretes en el Foro Social, en particular el Foro Social Europeo de Londres, y analiza cómo el trabajo colectivo entre instituciones educativas y sociedad civil tanto local como global ha dado luz a prácticas transformadoras hacia una metodología de formación mássocio-critica y con mayor consciencia ética.