A kettős adóztatás elkerüléséről szóló korai magyar egyezmények = Earlier tax treaties of Hungary

Ennek a dolgozatnak az a célja, hogy bemutassa Magyarország történeti kettős adóztatás elkerüléséről szóló egyezményeit. A bevezetés, az első és a második fejezet a nemzetközi adózással kapcsolatos alapfogalmakat tisztázza. A harmadik fejezet Magyarország XVII-XVIII. századi gazdasági és politikai helyzetét írja le. Az ezt követő fejezetek a világháborúk előtti, közötti és utánuk következő időszak adóegyezményeinek történetével foglalkoznak. Az egyik fejezet a KGST tagállamok által kötött kettős adóztatás elkerüléséről szóló multilaterális egyezményt tárgyalja. Az összegzésben megállapításra kerül, hogy az adóegyezmények megkötésének a múltban nem feltétlenül gazdasági okai voltak. Bizonyos esetekben sokkal erőteljesebb volt a politikai (elsősorban külpolitikai) motiváció. A tanulmány számos olyan érdekes adalékkal szolgál a Vasfüggöny előtt letárgyalt adóegyezményekről, amelyek eddig még nem kerültek publikálásra a magyar szakirodalomban. _________ This paper intends to review the history of the double taxation agreements concluded by Hungary. The introduction, the first and the second chapters clear some basic definitions in the field of international taxation. The third chapter describes the political and economic history of Hungary back in the 17-18 centuries. The next chapters deal with the tax treaties concluded before the First World War, between the two Wars and after the Second World War. One chapter touches upon the COMECON multilateral tax treaties. The paper concludes that the economic importance of old tax treaties was not always the strongest commanding force during the negotiations. Sometimes political (especially foreign policy) reasons seemed much more relevant for the treaty party countires. The paper also provides an overview of the most interesting features of the tax treaties negotiated before the fall of the Iron Curtain for the first time in the Hungarian literature.

Thyroid hormone and gland status of Greenland sledge dogs (Canis lupus familiaris) exposed to contaminated blubber

As a model of high trophic level carnivores, sledge dogs were fed from 2 to 18 months of age with minke whale blubber containing organohalogen compounds (OHC) corresponding to 128 µg PCB/day. Controls were fed uncontaminated porcine fat. Thyroid hormone levels were assessed in 7 exposed and 7 control sister bitches (sampled at age 6-18 months) and 4 exposed and 4 control pups, fed the same diet as their mothers (sampled age 3-12 months). Lower free and total T3 and T4 were seen in exposed vs. control bitches beyond 10 months of age, and total T3 was lower through 3-12 months of age in exposed pups. A negative correlation with thyroid gland weight was significant for SumDDT, as was a positive association with total T3 for dieldrin. This study therefore supports observational data that OHCs may adversely affect thyroid functions, and it suggests that OHC exposure duration of 10 months or more may be required for current OHC contamination levels to result in detectable adverse effects on thyroid hormone dynamics.

Transplanting diglossia: attitudes towards Standard and Cypriot Greek among London’s Greek Cypriot community

The linguistic situation in Greek-speaking Cyprus has been traditionally described as a textbook case of diglossia à la Ferguson (1959) with Standard Modern Greek (SModGr) being labelled as the High variety and Cypriot Greek (CypGr), the regional ModGr variety of Cyprus, being labelled the Low variety (Arvaniti, 2011; Moschonas, 1996). More recently, however, it has been proposed that the linguistic repertoire available to speakers features an array of forms of CypGr, which is best described as a continuum ranging from basilectal to acrolectal varieties (Katsoyannou et al., 2006; Tsiplakou et al., 2006). The basilectal end encompasses low prestige varieties predominantly spoken in rural areas. The acrolectal end is occupied by the version of SModGr used in the public domain in Cyprus (Arvaniti, 2006/2010). SModGr is known to carry high prestige in Cyprus. Speakers of CypGr describe speakers of the standard as more attractive, more intelligent, more interesting and more educated than speakers of the Cypriot dialect (Papapavlou, 1998). In this paper, I explore the relation between SModGr and CypGr in a diasporic setting, namely, the Greek Cypriot community of London. The United Kingdom is home to a sizeable Greek Cypriot community, whose population is presently estimated to fall between 200,000 and 300,000 individuals (Christodoulou-Pipis, 1991; National Federation of Cypriots in the UK). Similarly to the Cyprus homeland, the members of the Greek Cypriot parikia (‘community’) share a rich linguistic repertoire, which, in addition to varieties of Greek, crucially includes English. As is often the case with diasporas, the parikia does not form a homogeneous speech community in that not all of its members have an equally good command of Greek or even English. Rather, different types of monolingual and bilingual speakers are found including a large number of heritage speakers in the sense of Benmamoun et al. (2013), Montrul (2008, 2015) and Polinsky & Kagan (2007). Twenty British-born heritage speakers of CypGr were interviewed on their attitudes towards the different varieties of Greek. Results indicate that the prestige relation between SModGr and CypGr that holds in Cyprus has been transplanted to the parikia. SModGr is widely perceived as the prestigious variety and is described in positive terms (‘correct’, ‘proper’). The use of CypGr, on the other hand, enjoys covert prestige: it is perceived as an index of solidarity and in-group membership but at the same time is also viewed by heritage speakers as reminiscent of the hardship and lack of education of the generation that brought CypGr to the UK. In certain cases, the use of CypGr by heritage speakers is actively discouraged by the first generation not only in the public domain but also in private domains such as the home. Active discouragement targets both lexical and grammatical variants that are traditionally associated with basilectal varieties of CypGr, and heritage language features, especially the adoption of morphologically adapted loanwords from English. References Arvaniti, Amalia. 2006/2010. Linguistic practices in Cyprus and the emergence of Cypriot Standard Greek. Mediterranean Language Review 17, 15–45. Benmamoun, Elabbas, Silvina Montrul & Maria Polinsky. 2013. Heritage languages and their speakers: opportunities and challenges for linguists. Theoretical Linguistics 39(3/4), 129–181. Christodoulou-Pipis, Irina. 1991. Greek Outside Greece: Language Use by Greek-Cypriots in Britain. Nicosia: Diaspora Books. Ferguson, Charles A. 1959. Diglossia. Word 15(2), 325–340. Katsoyannou, Marianna, Andreas Papapavlou, Pavlos Pavlou & Stavroula Tsiplakou. 2006. Didialektikes koinotites kai glossiko syneches: i periptosi tis kypriakis [Bidialectal communities and linguistic continuum: the case of Cypriot Greek]. In Mark Janse, Brian D. Joseph & Angela Ralli (eds.), Proceedings of the 2nd International Conference of Modern Greek Dialects and Linguistic Theory, Mytilene, Greece, 30 September – 3 October 2004, 156–171. Patras: University of Patras. Montrul, Silvina A. 2008. Incomplete Acquisition in Bilingualism: Re-examining the Age Factor. Amsterdam/Philadelphia: John Benjamins. Montrul, Silvina. 2015. The Acquisition of Heritage Languages. Cambridge: Cambridge University Press. Moschonas, Spiros. 1996. I glossiki dimorfia stin Kypro [Diglossia in Cyprus]. In “Ischyres” – “Astheneis” Glosses stin Evropaiki Enosi: Opseis tou glossikou igemonismou [“Strong” – “Weak” Languages in the European Union: Aspects of Linguistic Imperialism], 121–128. Thessaloniki: Kentro Ellinikis Glossas. Polinsky, Maria & Olga Kagan. 2007. Heritage languages: in the ‘wild’ and in the classroom. Languages and Linguistics Compass 1(5), 368–395. Tsiplakou, Stavroula, Andreas Papapavlou, Pavlos Pavlou & Marianna Katsoyannou. 2006. Levelling, koineization and their implications for bidialectism. In Frans L. Hinskens (Eds.), Language Variation – European Perspectives: Selected Papers from the Third International Conference on Language Variation in Europe (ICLaVE 3), Amsterdam, June 2005, 265–279. Amsterdam/Philadelphia: John Benjamins.

Receptive Vocabulary of CLIL and Non-CLIL Primary and Secondary School Learners

CLIL instruction has been reported to be beneficial for foreign language vocabulary learning since CLIL students show higher vocabulary profiles than students of their same age in traditional EFL contexts. However, to our knowledge, the receptive vocabulary knowledge of CLIL and non-CLIL learners at the end of primary and secondary education has not been examined yet. Hence, this study aims at comparing the receptive vocabulary size 79 CLIL primary learners with the receptive vocabulary knowledge of 331 non-CLIL learners at the end of primary and secondary school. Sex-based differences were also analysed. The 2k Vocabulary Levels Test (VLT) was used for the purposes of the study. Results revealed that learners’ receptive vocabulary sizes lie within the most frequent 1000 words, non-CLIL secondary school students throw better results than primary students but the differences between the secondary group and the CLIL group are not statistically significant. As for sex-based differences, we found no significant differences among the groups. These findings led us to believe that the CLIL approach offers a benefit for vocabulary acquisition since CLIL learners have been exposed to the foreign language for a shorter period of time and the results are quite similar to their non-CLIL secondary school partners.

An Exploration of Auditory Brainstem Encoding of Stop Consonants in Infants and Implications for Language Outcomes

Current trends in speech-language pathology focus on early intervention as the preferred tool for promoting the best possible outcomes in children with language disorders. Neuroimaging techniques are being studied as promising tools for flagging at-risk infants. In this study, the auditory brainstem response (ABR) to the syllables /ba/ and /ga/ was examined in 41 infants between 3 and 12 months of age as a possible tool to predict language development in toddlerhood. The MacArthur-Bates Communicative Development Inventory (MCDI) was used to assess language development at 18 months of age. The current study compared the periodicity of the responses to the stop consonants and phase differences between /ba/ and /ga/ in both at-risk and low-risk groups. The study also examined whether there are correlations among ABR measures (periodicity and phase differentiation) and language development. The study found that these measures predict language development at 18 months.