Europe's New Border Tax.

Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical requirements that appear to be just as onerous. For Dutch businesses, the compliance costs of the new requirements are, on average, 5 per cent of the value of their intra-EU trade. The figure is probably higher for other EU Member States. Obviously, the costs constitute a (differentiated) border tax that impedes intra-EU trade. The article analyses the determinants of the compliance costs, as well as their effect on intra-EU trade intensity. The article submits that the differential compliance costs violate the non-discrimination provisions of the EC Treaty. Suggestions are made to reduce them.

An analysis of VUV C (IV) emission from the JET divertor giving measurements of electron temperatures

A description of the radiation emitted by impurities from within a plasma is crucial if spectral line intensities are to be used in detailed studies, such as the analysis of impurity transport. The simplest and most direct check that can be made on measurements of line intensities is to analyse their ratios with other lines from the same ion. This avoids uncertainties in determining the volume of the emitting plasma and the absolute sensitivity calibration of the spectrometer and, in some cases, the need even for accurate measurements of parameters such as electron density. Consistency is required between the measured line intensity ratios and the theoretical values. The expected consistency has not been found for radiation emitted from the JET scrape-off layer (e.g. Lawson et al 2009a JINST 4 P04013), meaning that the description of the spectral line intensities of impurity emission from the plasma edge is incomplete. In order to gain further understanding of the discrepancies, an analysis has been carried out for emission from the JET divertor plasma and this is reported in this paper. Carbon was the main low Z intrinsic impurity in JET and an analysis of spectral line intensity ratios has been made for the C (IV) radiation emitted from the JET divertor. In this case, agreement is found between the measured and theoretical ratios to a very high accuracy, namely to within the experimental uncertainty of similar to +/- 10%. This confirms that the description of the line intensities for the present observations is complete. For some elements and ionization stages, an analysis of line intensity ratios can lead to the determination of parameters such as the electron temperature of the emitting plasma region and estimates of the contribution of recombination to the electron energy level populations. This applies to C (IV) and, to show the value and possibilities of the spectral measurements, these parameters have been calculated for a database of Ohmic and additionally heated phases of a large number of pulses. The importance of dielectronic, radiative and charge-exchange recombination as well as ionization has been investigated. In addition, the development of T-e throughout two example discharges is illustrated. The presented results indicate a number of areas for further investigation.

Some further implications of incorporating the warm glow of giving into welfare measures: A comment on the use of donation mechanisms by Champ et al

Champ er al. [J. Environ. Management 33, 151-162 (1997)] claim that they have (a) explored the welfare implication of warm glow for Hicksian measures of value for public goods and (b) established that actual donations place a

Taking as Giving, Appropriation as Access: Transfers of Land Development Rights and China’s Recent Experiments

Economic development at both the domestic and global levels is associated with increasing tensions which are inextricably linked to the meaning and allocation of property rights, which has a great impact on appropriation of resources and may lead to different paths of development. “Taking”-- the appropriation of private land for public needs -- is a typical example that exhibits those tensions, posing a challenge to the conventional conception of property as individualistic and exclusive rights of possession, use, and disposition and to the associated neoliberal model of development. Should the individual landowner be left to bear the cost of a regulatory intervention which endures to the wider benefit of the whole community? How to mitigate the tensions between private ownership and public regulation? If we take the liberal concept of property, then private property seems to be in constant conflict with public interests and wider social concerns. Meanwhile, community, situating between the state and the individuals, and community’s relationship to development rights, have not provoked enough discussion. The paper explores the different ways land development rights might be seen both in Western, essentially common law systems, and in China, especially now and in view of two case studies. An empirical example in Wugang, China reveals the importance of integrating the “community lens” proposed by Roger Cotterrell into studies of the transfer of land development rights. Reading through the community lens, taking could be giving and appropriation could also be access. This approach provides a new perspective to re-evaluate the relationship between legal appropriation and development.

Financial Taxes and the Sand in the Wheels of Financialization:Legal Challenges for the EU Directive Implementing Enhanced Cooperation in the Area of Financial Transaction Tax

One of the many results of the Global Financial Crisis was the insight that the financial sector is under-taxed compared to other industries. In light of the huge bailouts and continued subsidies for financial institutions that are characterized as too-big-to-fail demands came on the agenda to make finance pay for the mega-crisis it caused. The most prominent examples of such taxes are a Financial Transaction Tax (FTT) and a Financial Activities Tax (FAT). Possible effects of such taxes on the economic constitution and increasingly in particular on the European Single Market have been discussed controversially over the last decades already. Especially with the decision of eleven EU member states to adapt an FTT using the enhanced cooperation procedure a number of additional legal challenges for implementing such a tax have emerged. This paper analyzes how tax measures of indirectly regulating the financial industry differ, what legal challenges they pose, and what their overall contribution would be in making the financial system more stable and resilient. It also analyzes the legal arguments against enhanced cooperation in this area and the legal issues related to the British lawsuit against the Commission’s Directive proposal in the European Court of Justice on grounds of the extra-territoriality application of tax. The paper concludes that the feasibility of an FTT is legally sound and given the FTT’s advantages over a FAT the EU Directive should be implemented as a first step for a European-wide FTT. However, significant uncertainties about its implementation remain at this stage.

Business Giving, the Tsunami and Corporates as Rock Stars: Some Implications for Arts Funding?

Financial and cultural aspects of corporate giving by UK and non-UK companies in response to the December 2004 South Asia Tsunami disaster are explored in this article. Literatures on corporate giving rationales, concepts of disaster and donor activity in disasters provide an underpinning. The article seeks to make connections between this high profile if short-lived business giving and the funding of the arts that is sought from business; and to draw tentative lessons for arts funding when seeking business support. The giving accounts in the wake of the Tsunami from a non-probability sample of 56 UK companies and 16 non-UK companies were examined. Reported online to the UK charity Business in the Community, these accounts were accessed in February 2005 and scrutinized thematically. Concurrently, company financial profiles to accompany giving figures were constructed. Although linkages between donation levels and financial performance were lacking, emerging themes included the role of employees, influencing company giving and creating a climate of expectation of firms' contributions. These developments may have important implications for business funding for the arts, where leading philanthropists are prominent as individuals in the giving landscapes; but employees' collective involvement is not marked. Alternatively, cultivation of employees as would-be donors, indirectly via their firms, may be a more secure, if lower level route to funding for some arts organizations than dependence on high profile business leaders. The article considers alternative scenarios for company giving in disaster contexts, including as a sustained and lasting giving theme or as company support as a ‘one-off’ event, rock-star style. The likely development of employee power as a key element in company giving is explored; and its wider meanings for funding in arts settings, (where the giver as rock star heroine/hero is also prominent) are considered.

Giving structure to the biofilm matrix: an overview of individual strategies and emerging common themes

Biofilms are communities of microbial cells that underpin diverse processes including sewage bioremediation, plant growth promotion, chronic infections and industrial biofouling. The cells resident in the biofilm are encased within a self-produced exopolymeric matrix that commonly comprises lipids, proteins that frequently exhibit amyloid-like properties, eDNA and exopolysaccharides. This matrix fulfils a variety of functions for the community, from providing structural rigidity and protection from the external environment to controlling gene regulation and nutrient adsorption. Critical to the development of novel strategies to control biofilm infections, or the capability to capitalize on the power of biofilm formation for industrial and biotechnological uses, is an in-depth knowledge of the biofilm matrix. This is with respect to the structure of the individual components, the nature of the interactions between the molecules and the three-dimensional spatial organization. We highlight recent advances in the understanding of the structural and functional role that carbohydrates and proteins play within the biofilm matrix to provide three-dimensional architectural integrity and functionality to the biofilm community. We highlight, where relevant, experimental techniques that are allowing the boundaries of our understanding of the biofilm matrix to be extended using Escherichia coli, Staphylococcus aureus, Vibrio cholerae, and Bacillus subtilis as exemplars.