930 resultados para Tax administration and procedure


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BACKGROUND Double-checking is widely recommended as an essential method to prevent medication errors. However, prior research has shown that the concept of double-checking is not clearly defined, and that little is known about actual practice in oncology, for example, what kind of checking procedures are applied. OBJECTIVE To study the practice of different double-checking procedures in chemotherapy administration and to explore nurses' experiences, for example, how often they actually find errors using a certain procedure. General evaluations regarding double-checking, for example, frequency of interruptions during and caused by a check, or what is regarded as its essential feature was assessed. METHODS In a cross-sectional survey, qualified nurses working in oncology departments of 3 hospitals were asked to rate 5 different scenarios of double-checking procedures regarding dimensions such as frequency of use in practice and appropriateness to prevent medication errors; they were also asked general questions about double-checking. RESULTS Overall, 274 nurses (70% response rate) participated in the survey. The procedure of jointly double-checking (read-read back) was most commonly used (69% of respondents) and rated as very appropriate to prevent medication errors. Jointly checking medication was seen as the essential characteristic of double-checking-more frequently than 'carrying out checks independently' (54% vs 24%). Most nurses (78%) found the frequency of double-checking in their department appropriate. Being interrupted in one's own current activity for supporting a double-check was reported to occur frequently. Regression analysis revealed a strong preference towards checks that are currently implemented at the responders' workplace. CONCLUSIONS Double-checking is well regarded by oncology nurses as a procedure to help prevent errors, with jointly checking being used most frequently. Our results show that the notion of independent checking needs to be transferred more actively into clinical practice. The high frequency of reported interruptions during and caused by double-checks is of concern.

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During the first Kibaki administration (2002-2007), a movement by the former Mau Mau fighters demanded recognition for the role that they had played in the achievement of independence. They began to demand, also, monetary compensation for past injustices. Why had it taken over 40 years (from independence in 1963) for the former Mau Mau fighters to initiate this movement? What can be observed as the outcome of their movement? To answer these questions, three different historical currents need to be taken into account. These were, respectively, changing trends in the government of Kenya, progress in historical research into the actual circumstances of colonial control, and a realization, based on mounting experience, that launching a legal action against Britain could turn out to be a lucrative initiative. This paper concludes that, regardless of the actual purpose of the legal case, neither of their objectives was certain to be achieved. Two inescapable realities remain: the doubts cast on the reputation of the government by its decision to lift the Mau Mau‟s outlaw status – a decision that was widely seen as a latter-day example of the „Kikuyu favouritism‟ policy followed by the first Kibaki administrationand the popular interpretation of the involvement of Leigh Day, well known in Kenya ever since the unexploded bombs case for its success in obtaining substantial compensation payments, as a vehicle for squeezing large amounts of money from the British government for the benefit of the Kikuyu people.

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Fundamento de la tesis: Al comienzo del siglo XX, el interés por el turismo unido a la necesidad de restaurar un abundante patrimonio histórico, posibilitó en España que los poderes públicos se embarcaran en una singular experiencia: la creación de una infraestructura hotelera a partir de la rehabilitación de edificios históricos. La preservación, mantenimiento e incluso rentabilidad de una gran parte del patrimonio español se haría efectiva a través de la innovadora fórmula patrimonio‐turismo, cuya máxima expresión se materializó en la Red de Paradores desde su fundación en la segunda década del siglo pasado hasta nuestros días. Sorprendentemente, este tema no ha sido todavía investigado en su vertiente arquitectónica pese a que España ha sido pionera y modelo en la cuestión de la hotelería pública. Este trabajo aborda el estudio del caso más significativo de todos los edificios de la red, en tanto que el patrimonio que ha servido de base a los fines hoteleros del Estado ha contado con un total de seis tipos arquitectónicos a lo largo de su historia, dentro de los cuales la arquitectura militar despunta con su mayoritaria presencia dentro del contexto de los edificios históricos de la red. El carácter arquetípico de los castillos y fortalezas, arraigado en el inconsciente colectivo, les hizo especialmente atractivos como alojamiento turístico al permitir evocar la remota época medieval, pese a ser el tipo arquitectónico más comprometido para la rehabilitación hotelera. El estudio de las intervenciones operadas en estos inmuebles se revela de forma clara como escaparate de los distintos criterios de intervención patrimonial que se han sucedido en el siglo XX, hasta enlazar con la perspectiva interdisciplinar actual. La tesis abarca en, primer lugar, diferentes aspectos generales relativos al promotor hotelero, la hotelería pública de ámbito nacional e internacional, y la caracterización de los inmuebles de la red estatal española, desde el punto de vista hotelero y arquitectónico, entendida esta última en sus tres escalas de influencia: la arquitectónica, la urbana o paisajística, y la del interiorismo. Se analiza en segundo término la arquitectura militar dentro del contexto de la Red de Paradores, desde la consideración de su transformación hotelera, para lo cual ha sido necesario realizar una clasificación propia, que abarca tanto edificios que respondieron a una estructura de cuartel, como castillos‐palacio, o fortalezas que habían servido a los fines de una orden religiosa militar, además de considerarse las intervenciones en recintos históricos de carácter militar, donde se hacía obligatorio construir de nueva planta. En tercer y último lugar, se analiza a lo largo de las distintas etapas del organismo turístico las rehabilitaciones realizadas en estas construcciones militares, a la vez que se tienen en cuenta las intervenciones en los restantes edificios históricos, para evitar la descontextualización. Este recorrido comienza con la promoción de los dos primeros paradores a cargo del Comisario Regio, el marqués de la Vega‐Inclán, que sirvieron para sentar las bases de los conceptos e ideas que habrían de desarrollarse en las siguientes décadas. Posteriormente, se desarrolló y tomó forma la red con el Patronato Nacional del Turismo, en la que las primeras intervenciones en tipos militares se tradujeron en reformas interiores de locales. La etapa clave de la red, y en particular de la arquitectura militar, tuvo lugar con el Ministerio de Información y Turismo, marcada por la “repristinación” de monumentos, tras un período preparatorio con la Dirección General del Turismo en el que lo militar había quedado de telón de fondo de otros tipos arquitectónicos. Tras el auge del Ministerio llegó el período de decadencia en el que los castillos y fortalezas desaparecieron de los intereses de las Secretarias de Turismo, hasta llegar a las inauguraciones de los novedosos establecimientos del siglo XXI y el resurgimiento del tipo militar con el parador de Lorca. Metodología empleada: Este trabajo de investigación se ha servido fundamentalmente de documentación inédita, procedente de diversos archivos, además de una muy extensa toma de datos in situ. Dentro del patrimonio analizado, los inmuebles que responden al tipo arquitectónico militar se han dividido en tres grandes grupos: inmuebles rehabilitados que entraron en funcionamiento en la red, inmuebles en proceso de transformación hotelera, e inmuebles que fueron adquiridos con fines hoteleros pero que no llegaron a rehabilitarse. Para cada uno de ellos ha sido necesario determinar en qué estado llegaron a manos de la Administración Turística, cuál fue el mecanismo a través del cual se adquirieron, en qué consistió su primera rehabilitación hotelera, y cuáles fueron las ampliaciones o reformas más significativas que se realizaron posteriormente. Estos datos se han sintetizado en fichas y se han extraído conclusiones al comparar cada unidad con el conjunto. Simultáneamente se introdujeron dos factores externos: la historia del turismo que permitió hacer una ordenación cronológica de los inmuebles según etapas, y la historia de la teoría y práctica de la intervención patrimonial en España que permitió comparar los criterios patrimoniales de la Administración competente respecto de las intervenciones de la Administración Turística, cuyo contacto se haría obligatorio a partir del Decreto, de 22 de abril de 1949, que dejaba bajo la tutela del Estado a todos los castillos y fortalezas. Aportación de la tesis: Con carácter general, la tesis centra una ordenación y sistematización completa del patrimonio inmobiliario de la red, desde el punto de vista de los tipos hoteleros y arquitectónicos, además de poner por primera vez en conexión distintos modelos de hotelería pública, para constituirse en el sustrato de futuras investigaciones. El estudio realizado se ha hecho extensivo a las distintas escalas que inciden de forma interconectada en la implantación de un parador: la arquitectónica, la urbana y la del interiorismo, hasta ahora referenciado desde la exclusiva visión arquitectónica. Se han definido las etapas de la historia de la red, no ya sólo a partir del hilo conductor de la cadena sucesiva de organismos turísticos, sino que por primera vez se hace en razón de la evolución que sufren las intervenciones patrimoniales a lo largo del tiempo, a la vez que se entra en conexión con la teoría y praxis de la restauración monumental. Con carácter particular, la arquitectura militar dentro del contexto de los paradores se destaca en el período del Ministerio, en el que se experimentaron todas las posibilidades que presentaba su rehabilitación. En este sentido se ha puesto de manifiesto en este trabajo un tipo híbrido de parador, a caballo entre la rehabilitación y la edificación de nueva planta, las dos formas básicas de establecimiento creadas en la Comisaría Regia, al que se ha denominado edificación de nueva planta en recinto histórico militar. Esta nueva caracterización se ha valorado como la forma más eficiente de implantar paradores, cuyas pautas arquitectónicas abarcaron un abanico de posibilidades: imitación de modelos arquitectónicos históricos con utilización de elementos patrimoniales prestados que dieran el valor de la historia, utilización de un lenguaje moderno, o la inspiración en la arquitectura vernácula. La amalgama de elementos, estilos e intervenciones sucesivas de ampliación fue la característica común tanto para la implantación de un parador en un edificio como en un recinto amurallado. La arquitectura militar transformada en establecimiento hotelero evidencia la vocación escenográfica de las intervenciones patrimoniales, secundada por el interiorismo, además de su aportación a la arquitectura hotelera en lo referente al confort, organización y funcionamiento de sus instalaciones. La tesis ahonda en los diversos aspectos de la rehabilitación hotelera apuntados de forma parcial por algunos autores, y pone de manifiesto la “ambientación medieval” operada en la arquitectura militar, que llegó a tener su máxima expresión con el criterio de la “unidad de estilo” del Ministerio de Información y Turismo. La rehabilitación hotelera dentro del contexto de la Red de Paradores, queda caracterizada en la tesis en relación a intervenciones en construcciones militares, cuya sistematización puede ser extrapolable a otros tipos arquitectónicos o cadenas hoteleras de titularidad pública, a partir del estudio que se ha avanzado en este trabajo. Thesis basis: At the beginning of the 20th century the interest in tourism added to the plentiful heritage in Spain enabled the authorities to embark on a singular experience: the creation of a hotel infrastructure from the restoration of historic buildings. Preservation, maintenance, and even profitability of a large part of the Spanish heritage would be effective through the innovative formula heritage-tourism. Its greatest expression materialized in the Paradores Network since its foundation in last century’s second decade to the present day. Surprisingly, this subject has not yet been investigated in its architectural aspect, even though Spain has been a pioneer and a model in the matter of public hotel business. This project tackles the study of the most significative case of all the network’s buildings, since the heritage which has served throughout history as a base for the State hotel purposes has altogether six architectural types, among which military architecture stands out with its majority presence in the context of the historical buildings of the network. The archetypal character of castles and fortresses, ingrained in the collective subconscious, made them specially attractive for tourist accommodation, as it allowed the evocation of far medieval times, despite being the most awkward architectural type for hotel restoration. The study of the interventions in these buildings clearly reveals itself as a showcase of the different criteria of heritage intervention along the 20th century, connecting to the present interdisciplinary perspective. Firstly, the thesis covers different general aspects regarding the hotel developer, the domestic and international public hotel business, and the description of the Spanish state network buildings from a hotel business and an architectural point of view, the latter from its three influence scales: architectural, urban or landscape, and interior design. Secondly, the transformation of the military architecture in the Paradores Network into hotels is analyzed. For that purpose it was necessary to create a specific classification, which included barrack-structured buildings, castle-palaces, or fortresses which served the purposes of military-religious orders. The interventions in those military historical places where new building became compulsory were also taken into consideration. Thirdly and lastly, the thesis analyses the restorations in these military constructions through the different stages of the tourist organization. In order to avoid decontextualization, interventions in other historical buildings were also considered. This route begins with the promotion of the two first Paradores by the Royal Commissioner, the marquis of Vega-Inclán, which paved the way for the concepts and ideas that were developed in the following decades. Subsequently, the network was developed and took shape with the National Tourism Board. The first interventions on military types were inside refurbishments. The Network’s key period, and in particular of its military architecture, took place with the Ministry of Information and Tourism, a time marked by the “restoration to its original state” of monuments. This stage arrived after a preparatory period with the State Tourist Office, when the military type was left as a backdrop for other architectural types. After the Ministry’s boom arrived a decline, in which castles and fortresses disappeared from the Tourist Department’s interests up to the opening of the 21st century new establishments and the resurgence of the military type with Lorca’s Parador. Methodology: The present research project has mainly used unpublished documentation from several archives and has done an extensive in situ data-gathering. Within the heritage analyzed, military buildings have been divided into three main groups: restored buildings that began to operate in the network, those in process of hotel transformation, and those acquired for hotel purposes, but which did not become restored. In each case, it has been necessary to determine the condition in which they arrived to the Tourist Administration, the procedure by which they were acquired, what their first hotel restoration consisted of, and which their subsequent most significative enlargements and alterations were. These facts have been synthesized in cards, and conclusions were drawn by comparing each unit with the whole. Simultaneously, two external factors were introduced: the history of tourism, that allowed establishing a chronological order according to different periods, and the history of Spanish heritage intervention’s theory and practice, that permitted to compare the heritage criteria from the competent Administration with those of the Tourist Administration’s interventions. Both Administrations came compulsorily into contact after the Decree of 22nd April 1949, by which all castles and fortresses became under the protection of the State. Thesis contribution: In general, the thesis focuses on a complete order and systematization of the network’s heritage buildings from the hotel and architectural types points of view, besides connecting for the first time different public hotel business models, becoming the substratum for future investigations. The study has included the different scales that impact interconnected on the establishment of a Parador: architectural, urban and interior design, only referenced to date from an architectural point of view. The Network’s history stages have been defined according to not only a consecutive series of tourist organizations, but also, and for the first time, to the evolution of heritage interventions over time, thus connecting with the theory and praxis of monumental restoration. In particular, within the Paradores, military architecture stands out in the Ministry’s period, in which all kind of restoration possibilities were explored. In this sense, the present project puts forth a hybrid type of Parador between restoration and new building, the two basic ways of establishment created in the Royal Commission, termed new building in military historic enclosure. This new characterization has been evaluated as the most efficient for establishing Paradores, whose architectonic guidelines include a wide range of possibilities: the imitation of historical architectonic models with use of borrowed heritage components that provide historical value, the use of modern language, or the inspiration in vernacular architecture. The amalgam of elements, styles and consecutive enlargement interventions was the common feature of the establishment of a Parador, both in a building or in a walled enclosure. The military architecture transformed into a hotel establishment gives proof of the scenographic vocation of heritage interventions, supported by interior design, as well as of its contribution to hotel architecture, related to its comfort, organization and the functioning of its facilities. The thesis delves into the diverse aspects of hotel restoration, partially pointed out by several authors, and puts forth the creation of a “medieval atmosphere” in military architecture, which came to its highest expression with the “unitary style” criteria of the Ministry of Information and Tourism. Hotel restoration within the context of the Paradores’ Network is defined in this thesis in relation to interventions in military constructions, whose systemization can be extrapolative to other architectural types or public hotel chains, based on the study which has been put forward in this project.

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To elucidate the role of neuropeptide Y (NPY)-Y1 receptor (Y1-R) in food intake, energy expenditure, and other possible functions, we have generated Y1-R-deficient mice (Y1-R−/−) by gene targeting. Contrary to our hypothesis that the lack of NPY signaling via Y1-R would result in impaired feeding and weight loss, Y1-R−/− mice showed a moderate obesity and mild hyperinsulinemia without hyperphagia. Although there was some variation between males and females, typical characteristics of Y1-R−/− mice include: greater body weight (females more than males), an increase in the weight of white adipose tissue (WAT) (approximately 4-fold in females), an elevated basal level of plasma insulin (approximately 2-fold), impaired insulin secretion in response to glucose administration, and a significant changes in mitochondrial uncoupling protein (UCP) gene expression (up-regulation of UCP1 in brown adipose tissue and down-regulation of UCP2 in WAT). These results suggest either that the Y1-R in the hypothalamus is not a key molecule in the leptin/NPY pathway, which controls feeding behavior, or that its deficiency is compensated by other receptors, such as NPY-Y5 receptor. We believe that the mild obesity found in Y1-R−/− mice (especially females) was caused by the impaired control of insulin secretion and/or low energy expenditure, including the lowered expression of UCP2 in WAT. This model will be useful for studying the mechanism of mild obesity and abnormal insulin metabolism in noninsulin-dependent diabetes mellitus.

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Objective: To determine the relative risk of hip fracture associated with postmenopausal hormone replacement therapy including the effect of duration and recency of treatment, the addition of progestins, route of administration, and dose.

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Pouca atenção tem merecido o estudo dos deveres instrumentais tributários pelos estudiosos do direito tributário em nosso país, com a preocupação de conferir contornos nítidos ao regime jurídico dos deveres instrumentais dentro do sistema tributário brasileiro e, em especial, de examinar a quais limitações está adstrita a Administração Pública na imposição desses deveres. O presente trabalho visa tentar suprir, em alguma medida, essa lacuna, promovendo uma análise das limitações à imposição de deveres instrumentais tributários, que leve em consideração, não apenas os princípios que conformam seu regime jurídico, mas, principalmente, a existência de regras objetivas disciplinando o tema, partindo-se da premissa de que, genericamente, dicções principiológicas, por sua abstração, não são suficientes para a adequada regulação das condutas intersubjetivas, seja entre particulares, seja entre estes e o Poder Público. Merecerá especial atenção a regra inserta no art. 113, §2º do Código Tributário Nacional, de forte vocação limitadora, especificamente no que tange à investigação do conteúdo semântico da expressão interesse da arrecadação ou da fiscalização dos tributos, que, a nosso ver, constitui a pedra-de-toque do regime jurídico dos deveres instrumentais e das sanções punitivas impostas em virtude de seu descumprimento. Por fim, buscar-se-á conferir a devida importância aos custos de conformidades e demonstrar que seu estudo é relevante para o sistema tributário, na medida em que tais custos, enquanto efeito econômico da imposição de deveres instrumentais, implicam efeitos relevantes no âmbito jurídico, inclusive restrições no âmbito de proteção de direitos fundamentais dos contribuintes.

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The idea of a conservation easement – restrictions on the development and use of land designed to protect the land’s conservation or historic values – can be relatively easily understood. More significant and more challenging is the complex body of state and federal laws that shapes the creation, funding, tax treatment, enforcement, modification, and termination of conservation easements. The explosion in the number of conservation easements over the past four decades has made them one of the most popular land protection mechanisms in the United States. The National Conservation Easement Database estimates that the total number of acres encumbered by conservation easements exceeds 40 million.Because conservation easements are both novel and ubiquitous, understanding how they actual work is essential for practicing lawyers, policymakers, land trust professionals, and students of conservation. This article provides a “quick tour” through some of the most important aspects of the developing mosaic of conservation easement law. It gives the reader a sense of the complex inter-jurisdictional dynamics that shape conservation transactions and disputes about conservation easements. Professors of property law, environmental law, tax law, and environmental studies who wish to cover conservation easements in the context of a more general course can use the article to provide their students with a broad but comprehensive overview of the relevant legal and policy issues.

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Bio-fuels such as ethanol provide an extraordinary opportunity to address our dependency on foreign oil. This case study examines the economic and environmental impacts associated with constructing and operating a dry mill ethanol manufacturing facility in a Southwest Georgia town and surrounding communities. The case study found that the plant had little impact on air quality, water quality, and habitat fragmentation. However, economic results showed the plant produced $1.5 million in tax revenues, and 86 jobs. Ethanol producers and communities must consider both the economic and environmental impacts on a local community when searching or attracting a bio-fuels plant. Likewise, communities should be aware of these challenges when attracting ethanol production plants.

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Technology helps the Human Resources (HR) department drive for strategic relevance. These two departments are successfully collaborating on major projects in such business-critical areas as e-recruiting, self-service, training, compensation and talent management. Technology is critical in helping increase efficiency, increase attraction and retention, reduce administration and cut costs. In recent years, HR information systems (HRIS) have become more important than ever, this time as an essential part of a company's information security and knowledge fields. Ill-suited benefits and disorganized resources are history; now is the time for customized, dynamic plans and connected systems. Employees will appreciate the HRIS, business will benefit from the HRIS and the HR department will no longer have to be the ugly duckling of the company.

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The continuous improvement of management and assessment processes for curricular external internships has led a group of university teachers specialised in this area to develop a mixed model of measurement that combines the verification of skill acquisition by those students choosing external internships with the satisfaction of the parties involved in that process. They included academics, educational tutors of companies and organisations and administration and services personnel in the latter category. The experience, developed within University of Alicante, has been carried out in the degrees of Business Administration and Management, Business Studies, Economics, Advertising and Public Relations, Sociology and Social Work, all part of the Faculty of Economics and Business. By designing and managing closed standardised interviews and other research tools, validated outside the centre, a system of continuous improvement and quality assurance has been created, clearly contributing to the gradual increase in the number of students with internships in this Faculty, as well as to the improvement in satisfaction, efficiency and efficacy indicators at a global level. As this experience of educational innovation has shown, the acquisition of curricular knowledge, skills, abilities and competences by the students is directly correlated with the satisfaction of those parties involved in a process that takes the student beyond the physical borders of a university campus. Ensuring the latter is a task made easier by the implementation of a mixed assessment method, combining continuous and final assessment, and characterised by its rigorousness and simple management. This report presents that model, subject in turn to a persistent and continuous control, a model all parties involved in the external internships are taking part of. Its short-term results imply an increase, estimated at 15% for the last course, in the number of students choosing curricular internships and, for the medium and long-term, a major interweaving between the academic world and its social and productive environment, both in the business and institutional areas. The potentiality of this assessment model does not lie only in the quality of its measurement tools, but also in the effects from its use in the various groups and in the actions that are carried out as a result of its implementation and which, without any doubt and as it is shown below, are the real guarantee of a continuous improvement.

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Legal opinion on an equity case (1798). Four letters to an unnamed correspondent (1801) regarding a shipment of papers; Joseph Hopkinson, member of Congress (1817) regarding a judiciary bill; a note (1818) to the cashier of the Bank of Columbia; and to Charles T. Mercer (1823) regarding property in Loudoun County, Virginia. Folder also contains newspaper clippings (ca. 1830-1842) regarding Washington's life and career, including one taken from the Journal of Law.

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A acção de condenação à prática de acto devido corresponde à concretização, com o Código de Processo nos Tribunais Administrativos, do princípio da tutela jurisdicional efectiva previsto no art. 268º/4 da Constituição da República Portuguesa, assegurando aos particulares a obtenção de uma pronúncia condenatória na prática do acto administrativo que tenha sido recusado ou omitido. Esta pronúncia sofre as limitações decorrentes do princípio da separação de poderes, entre o Administrativo e o Judicial, nos termos expressos no art. 71º/2 do Código de Processo, que determina que quando a emissão do acto pretendido envolva a formulação de valorações próprias do exercício da função administrativa (…) o tribunal não pode determinar o conteúdo do acto a praticar, mas deve explicitar as vinculações a observar (…) na emissão do acto devido. À limitação enunciada acresce outra, sem reflexo no texto do Código mas que se impõe por via do mesmo princípio, e que respeita aos poderes do tribunal no conhecimento e determinação dos pressupostos do acto devido, nos casos em que estes são questionados em juízo. A determinação dos pressupostos de facto do acto devido pelo tribunal está limitada pela natureza da actividade instrutória procedimental, pelo (in)cumprimento do ónus da prova no procedimento pelo interessado, nos casos limitados em que este tem relevância e pelo princípio da decisão prévia administrativa, nos termos do qual é à Administração que compete o conhecimento e decisão das pretensões que lhe são dirigidas e cuja competência que lhe foi determinada pela lei. Os limites enunciados não prejudicam a sindicabilidade, pelos tribunais, dos actos de recolha e valoração das provas pela Administração, que, nos casos em que configurem espaços de margem de livre decisão administrativa, são sindicáveis nos termos em que pode ser controlada a actividade autodeterminada da Administração, sem qualquer limitação quanto aos meios de prova.

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This report aims at understanding how persons aged 50 years and older are and can be integrated into the working society in Belgium. We are interested in how people in this age group can be induced to engage in various forms of employment and lifelong learning. Based on secondary literature, descriptive databases as well as interviews with experts and focus groups, we find that the discussion on active ageing in Belgium is well advanced with numerous contributions by academics, stakeholders, social partners, the public administration and interest groups. The wish to retire at 60 is widely shared, but at the same time the majority of Belgium’s elderly are able and would be willing to work under specific conditions. Therefore, we recommend that Belgium should invest in more flexible systems including a revision of the tax scheme, such as the part-time retirement system proposed by the insurance company Delta Lloyd. An equally relevant recommendation would be to ensure that public employment agencies, employers and agencies that provide training encourage all workers to work and learn regardless of their age.

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The EU has recently been pushing for legislation to strengthen the gender balance on company boards in its member states and indeed, the principle of gender equality is enshrined in the European treaties. Yet, as Vilde Renman points out, women are clearly underrepresented in top positions within EU institutions themselves. The upcoming European Parliament elections are an opportunity for the EU to appoint more women at the highest levels of administration and legislature, thereby setting an example for companies, member states and citizens alike.

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In June 2003, during a meeting held in Saloniki, the leaders of European Union member states turned to the presidents and heads of the governments of five Western Balkans nations – Croatia, Bosnia and Herzegovina, Serbia and Montenegro, Macedonia, and Albania – assuring them that Brussels sees a future for the entire region in Europe and that, without their membership in the EU, the integration of the continent would not be complete. Of these five – actually six, as Kosovo’s protectorate was represented by a separate delegation: the Prime Minister, President, the Head of the international administration, and a representative of the Serbian party – only Croatia can count on quick integration. The membership of the remaining countries is being spoken of (unofficially) in the perspective of ten to fifteen years. However, no EU diplomat is able to answer the question of how the integration of Bosnia and Herzegovina, and Kosovo, with the EU, will look in practice – these two organisms exist solely owing to the will and efforts of the international community.