880 resultados para Cross-border transactions


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The research described in this article aimed to explore and examine the dominant ‘assessment’ and ‘participation’ stories of upper-primary pupils with long-standing and marked literacy learning needs, their views on how their level of participation in the assessment and remediation of their additional needs might be increased and also how they perceive themselves as literacy learners. This qualitative small-scale study adopted a case study approach and utilised creative methodologies in the context of focus groups to investigate sensitively theviews and experiences of Key Stage 2 pupils with additional needs in literacy. The findings discussed here are based on the outcomes from the four Northern Irish schools that participated in the original cross-border (Northern Ireland/Republic of Ireland) study. Findings are discussed in the context of strategies for promotingholistic and empowering pathways for learners with additional needs in literacy.

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Cross-border integration is the central management issue for banks that expand internationally, and this is especially true in Central and Eastern Europe, where the pace of internationalisation through mergers and acquisitions has been rapid. A critical challenge in cross-border integration is aligning a multinational company's formal organizational structure with the distribution of capabilities across its subsidiary units, and this issue is explored by tracking the co-evolution of organizational structure and capabilities during the internationalisation of a large banking network into this region. Our focus is the Vienna head office of Bank Austria Creditanstalt, which was acquired first by HypoVereinsbank (Germany) and then UniCredit (Italy). Despite its formal role being downgraded during these changes, the unit continued to develop its distinctive capabilities. The key insight our article offers is that managing cross-border integration is not simply about recognizing the value of the distinctive capabilities of individual units and designing formal structures that successfully align with them. It is also about understanding the need for dynamic interaction between formal corporate structure and individual units' desires to retain power and influence, which have significant implications for the development of their organizational capabilities.

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China is gradually taking its place as a major regulator, exercising concurrent jurisdiction of the national security review along with the US and EU over high-profile cross-border mergers and acquisitions. The National Security Review (NSR) regulatory regime of foreign acquisitions has attracted significant attention recently with the establishment of China's counterpart to the Committee on Foreign Investment in the United States (CFIUS). Due to the intensified activities of sovereign wealth funds (SWFs) that are closely linked with states, CFIUS's broad discretion to deal with China's SWF-based investment may have a far-reaching impact on China's implementation of the newly enacted NSR regime. It is essential to design a mechanism that allows SWFs to maximise their positive attributes while safeguarding the apolitical integrity of the marketplace. Any disproportionate use of the NSR regime would inevitably bring about more unintended consequences, such as tit-for-tat protectionism. This represents an imminent threat to the tenuous recovery from the recent economic crisis, largely because of the increasingly intertwined and interdependent nature of the global financial markets. It is of utmost significance to evaluate the extent to which the updated legislation strikes a reasonable balance between preserving genuine national security interests and maintaining an open environment for investment.

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The European Union considers modern languages among the basic skills or key competencies required by all its citizens and is concerned to promote excellence in the teaching and learning of languages as well as greater diversity in the range of languages available to learners in the Member States, as witnessed by the recent European Commission Action Plan, Promoting Language Learning and Linguistic Diversity: An Action Plan 2004-2006. This consideration, the changing socio-cultural demography of Ireland, the need for more joined-up thinking in the context of language teaching in schools, and in the context of language teacher education in particular, form the back-drop to the paper. Among the challenges facing modern/world languages’ education in Ireland identified in the paper are, lack of a languages’ policy, lack of a languages’ strategy, and lack of an integrated language curriculum and by implication, a whole school approach to language teaching and learning. The paper refers to positive signs that are occurring in this context as well, e.g. official recognition to Irish as a working language in the European Union and in the Official Languages Act in Ireland (2003). The paper reports on the recent first ever all Ireland cross-border conference in the context of language teacher education. It outlines the background, aims, and content of the conference that includes findings from a study about the impact of autonomous language teaching and learning supported by the European Language Portfolio in the context of post-primary language teacher education in Ireland. The paper shows data from the first ever survey on language teacher education provision, policy and practice across colleges in Ireland, North and South. Initial teacher education is on the cusp of change. This paper highlights several key issues facing language teacher education. This paper has implications for Irish as well as international readers, and is aimed at supporting all those who want to bring about improvement in this important area.

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he Science of Lost Medieval Gaelic Graveyard tells the story of the discovery in 2003 of a graveyard and the foundations of a small forgotten stone church at Ballyhanna, in Ballyshannon, Co. Donegal, as part of the N15 Bundoran–Ballyshannon Bypass archaeological works. This led to the excavation of one of the largest collections of medieval burials ever undertaken on this island. Over 1,200 individuals were excavated from the site at Ballyhanna during the winter of 2003–4, representing 1,000 years of burial through the entire Irish medieval period. The discovery led to the establishment of a cross-border research collaboration—the Ballyhanna Research Project—between Queen’s University Belfast and the Institute of Technology, Sligo, which has brought to life this lost Gaelic graveyard.

This book shows how cutting-edge scientific research may aid our understanding and interpretation of archaeology and reveal new insights into past societies. For example, the use of ancient DNA analysis represented the first biomolecular archaeological evaluation of a medieval population to date and provided evidence that cystic fibrosis was much less prevalent in the medieval period than today. The Science of Lost Medieval Gaelic Graveyard is about a community who lived in Gaelic Ireland, about their lifestyles, health and diet. It tells us of their deaths and of their burial traditions, and through examining all of these aspects, it reveals the ebb and flow of their lives.

The book is accompanied by a CD-ROM which includes supplementary information from the Ballyhanna Research Project and the original excavation and survey reports for all of the archaeological sites on the N15 Bundoran–Ballyshannon Bypass.

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The area planning process continues and formal recommendations arising from it are now being brought forward as development proposals to amalgamate or close schools. At this point in the process the Education Committee requested some comment on five different aspects of the process: the impact of Area Planning to date; the validity of the surplus school vacancy calculation methodology; the Annual Area Profile information; the Needs Model (including as appropriate the implications of the Drumragh judgement); possible enhancements to the consultation and communication process;the facilitation of alternative cross-sectoral or cross-border solutions. This paper offers high level comment on each of these issues. In addition, the Education Committee facilitated a stakeholder consultation meeting in Parliament Buildings on 4 February, 2015. The broad themes that emerged in that discussion will also be mentioned in this paper.

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Dissertação de mestrado, Biologia Marinha, Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2015

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The study looks at mergers and acquisitions (M&As) in ASEAN countries and examines the post-M&A performance using data from 2001 to 2012. The industry-adjusted operating performance tends to decline in the 3 years following an M&A. Yet, the results suggest that M&As completed during the financial crisis are more profitable than those implemented before and/or after the crisis. We argue that this is mainly due to the synergies created between the firms’ resources during the crisis which augur well for firms’ economic performance. We find that, during the crisis, certain characteristics of the firms like the relative size of the target, cross-border nature of deals, acquirer's cash reserves and friendly nature of deals are important determinants of long-term post-M&A operating performance. However, for M&As during the crisis, there appears to be no relationship between performance and firms’ characteristics linked to M&A activity such as payment method, industry relatedness and percentage of target's share acquired.

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The air transport sector generates the largest share of cross-border consumer complaints, as a proportion of complaints received by the ECC-Net. Since the foundation of the ECC-Net in 2005, air passenger claims have made up around one fifth of the total caseload most years. A pan-European framework of bodies that handle consumer to business disputes will be implemented through the consumer ADR directive.4 Taking these developments into consideration, the aviation industry is an interesting sector to study. This paper looks at dispute resolution for air passengers in the United Kingdom (UK) and Germany, as well as at European level.

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RESUMO - 1. INTRODUÇÃO: Ao longo dos tempos, assistiu-se a um aumento da importância da Saúde Pública na Comunidade Europeia, mas só há relativamente pouco tempo teve o merecido lugar de destaque à luz da legislação comunitária. Neste contexto e com a adopção do Programa Europeu de Saúde Pública, surge a necessidade de actualizar o pensamento nesta área. Assim, é identificada uma oportunidade para formular uma estratégia, que seja passível de reduzir desigualdades e que também em compreenda as necessidades de saúde. Com o expandir da questão e com o propósito de reduzir as desigualdades, surge a Directiva 2011/24/UE, que visa regulamentar os direitos dos doentes em matéria de cuidados transfronteiriços. 2. OBJETIVO: Este trabalho apresenta como objetivo primordial analisar a Directiva 2011/24/UE, bem como a Lei n.º 52/2014, de 25 de Agosto, e identificar as principais barreiras, ao exercício do direito de acesso aos cuidados de saúde transfronteiriços, pelos beneficiários do SNS em Portugal, derivadas da aplicação de tais instrumentos legais. 3. METODOLOGIA: Foi utilizada uma abordagem analítica e documental, baseada na metodologia qualitativa. 4. CONCLUSÕES: As principais barreiras ao direito de acesso aos cuidados de saúde transfronteiriços, para os beneficiários do SNS em Portugal, são de ordem financeira, linguística e cultural, informacional, de mobilidade física, de proximidade geográfica, de carácter administrativo e de continuidade dos cuidados. A transposição da Directiva 2011/24/UE para o quadro jurídico português resulta essencialmente em iniquidades no âmbito do acesso aos cuidados de saúde transfronteiriços.

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This essay presents the European Arrest Warrant and its relationship with the principle of double criminality, which was abolished in 2002 with the new Framework Decision (FD). This instrument was essential to implement the principle of mutual recognition and strengthen the police and judicial cooperation in criminal matters in the newly created space of freedom, security and justice. It was urgent to create mechanisms to combat cross-border crime, that alone States have struggled to counter. An analysis of the FD No 2002/584/JHA is made. The execution of warrants and the non-mandatory and optional grounds of refusal are studied in detail. As it is the implementation issue. The role of mutual recognition in practice is studied as well. The procedure is to introduce the principle of double criminality, to explain the concept and its abolition, warning for the consequences derived from them, related to the principle of legality and fundamental rights. The analysis of the European Arrest Warrant in practice in Portugal and in comparison with other Member States allows the measurement of the consequences from the abolition of dual criminality and the position of States on this measure. With the abolition of double criminality, the cooperation in judicial and criminal matters departs from what was intended by the European Council of Tampere. And without cooperation, fundamental rights of citizens are unprotected, so the states have to adopt measures to remedy the "failures" of the European Law.