Le Zone Franche Urbane: Mercato europeo e Ordinamenti tributari

Lo studio delle Zone Franche Urbane all’interno del Diritto tributario europeo non ha potuto prescindere da una introduttiva delimitazione del lavoro, capace di distinguere le diverse tipologie di zone franche esistenti nei Paesi intra/extra Ue. Attraversando i casi-studio di Madeira, delle Azzorre, fino alla istituenda Zona Franca di Bruxelles, Zone d’Economie Urbaine stimulée (ZEUS), si è giunti alla constatazione dell’assenza di una definizione di Zona Franca Urbana: analizzando le esperienze normative vissute in Francia e in Italia, si è potuto tratteggiare il profilo territoriale, soggettivo e oggettivo del sistema agevolativo rivolto al recupero delle aree urbane degradate. La funzione strumentale della fiscalità, esplicitata per mezzo delle ZFU, ha condotto ad una verifica di diritto interno per controllare la legittimità delle scelte nazionali in ragione dei principi costituzionali nazionali, come anche una di diritto europeo per evitare che le scelte nazionali, anche se legittime sul piano interno, possano per gli stessi effetti incentivanti alle attività d'impresa presentarsi come una forma territoriale di aiuti di Stato fiscali. Evidenziando il rapporto tra le ZFU e il Mercato europeo si è voluto, da un lato, effettuare una ricostruzione sistemica necessaria per un’interpretazione delle ZFU che metta in luce le componenti di tale strumento orientate al perseguimento di un interesse socioeconomico, che in prima battuta generi una contraddizione, una deroga ai principi costituzionali e comunitari, per poi “sciogliersi” in una coerente applicazione degli stessi; dall’altro, tentare di elevare le ZFU a misura sistemica dell’Ordinamento europeo. Si è svolto, infine, un ragionamento in termini di federalismo fiscale con riferimento alle ZFU, trovando una adeguata collocazione nel percorso di devoluzione intrapreso dal legislatore nazionale, avendo quali interlocutori privilegiati le Regioni a Statuto Speciale.

Bevezető: utak és úton lévők

A kvalitatív módszerekkel nyert kutatási eredményeink értelmezése során a transznacionális tér, a transznacionális és az etnikai migráció elméleti és szemléleti kereteit egyaránt figyelembe vettük. Az általunk vizsgált migrációs folyamatok transznacionális térben zajlanak, és a transznacionális irodalomban leírt migráns élethelyzetek, gyakorlatok – különböző nemzetállamokban elhelyezkedő lokalitásokhoz való egyidejű, bár eltérő intenzitású kötődés, kapcsolatok – több példájával is találkoztunk. Ludger Pries nyomán a transznacionális migrációt és a transznacionális migráns alakját olyan ideáltípusnak tekintettük, amelyhez az egyes migráns utak és helyzetek csupán közelítenek, és empirikus eredményeink alapján azt mondhatjuk, hogy a valóban plurilokális, vagyis a két helyhez való egyidejű, intenzív és tartós kötődés s az ehhez kapcsolódó gyakorlatok csupán a migránsok kisebbségét, illetve a migrációs életpályák egy-egy szakaszát jellemzik. A vizsgált migrációs folyamatokban az etnicitás strukturális tényezőként és a migráns tapasztalatok értelmezési kereteként egyaránt perdöntő szerepet játszik. Az etnikai migráció szakirodalomban tárgyalt mindhárom magyarázó modellje – az anyaországba való hazatérés, a gazdasági okokból való, illetve a kisebbségi létben elszenvedett sérelmek által ösztönzött migráció – alkalmas a migrációt kiváltó és mozgató okok elemzésére, a migráns narratívák értelmezésére, azt azonban nem állíthatjuk, hogy bármelyikük kizárólagos érvényre tehet szert. Más kutatókhoz hasonlóan Rogers Brubaker meghatározását tartjuk a leginkább gyümölcsözőnek, aki az etnikai migráció tág értelmezését használva minden olyan vándorlási folyamatot etnikai migrációnak tekint, amelyben az etnicitás kulturális és szimbolikus tőkeként szabályozó szerepet játszik. This special issue of Tér és Társadalom presents some results of an international research project carried out by researchers from Switzerland, Hungary and Serbia between 2010 and 2012. The topic of the research was “Integrating (Trans-)national Migrants in Transition States” (TRANSMIG) and was financed by the Swiss National Science Foundation (SNSF). The research aimed to explore and interpret migration flows from the Vojvodina (Serbia) to Hungary and from ex-Yugoslav republics to the Vojvodina. In the first period of the last twenty years, wars which contributed to the disintegration of Yugoslavia and the formation of new national states have caused migration flows. After the change of the millennium, educational migration of Vojvodina Hungarian youth can be considered the most important migratory movement from the Vojvodina to Hungary. Labour (economic) migration also occurs, but this cannot be understood as a one-way movement, since in the Hungarian–Serbian border zone migrants from the Vojvodina who already resettled to Hungary commute to the Vojvodina. While interpreting the qualitative research data the theoretical frameworks and approaches of transnational space, transnationalism and ethnic migration were taken into consideration. The migration movement in question occurs in a transnational social space where migrants are in constant motion. By their movements and actions that space is continually recreated. With Ludger Pries we see a transnational migrant as an ideal type to whom individual migratory movements and positions only approximate. Based on our empirical results we can conclude that real pluri-local, intensive and long-lasting bonding to two places at the same time and the relating practices only characterise a minority of migrants and certain sections of migratory careers. In the migration processes studied, ethnicity as a term is needed as a “structural factor” and frame of interpretation to approach migrant experiences. All three explanatory models for ethnic migration – return migration, economic migration, migration motivated by grievances suffered in a minority situation – are suitable to analyse the reasons that initiated migration and kept it in motion. They are helpful in interpreting migrant narratives. However, none of the reasons can claim exclusive validity. Agreeing with other researchers, we find Roger Brubaker’s definition the most useful: Ethnic migration should be comprehended in a broad sense. In addition, every migration can be considered as “ethnically” motivated where ethnicity plays a dominant role as a cultural and symbolic capital.

Transferrin immunoextraction for determination of carbohydrate-deficient transferrin in human serum by capillary zone electrophoresis

CZE-based assays for carbohydrate-deficient transferrin (CDT) in which serum is mixed with an Fe(III) ion-containing solution prior to analysis are effective approaches for the determination of CDT in patient samples. Sera of patients with progressed diseases, however, are prone to interferences comigrating with transferrin (Tf) that prevent the proper determination of CDT by CZE in these samples. The need of a simple and economic approach to immunoextract Tf from human serum prompted us to investigate the use of a laboratory-made anti-Tf spin column containing polyclonal rabbit anti-human Tf antibodies linked to Sepharose 4 Fast Flow beads. This article reports extraction column manufacturing and column characterization with sera having normal and elevated CDT levels. The developed procedure was applied to a number of relevant hepatology and dialysis patient samples and could thereby be shown to represent an effective method for extraction and concentration of all Tf isoforms. Furthermore, lipemic sera were delipidated using a mixture of diisopropyl ether and butanol prior to immunoextraction. CDT could unambiguously be determined in all pretreated samples.

Three Shades of Embeddedness, State Capitalism as the Informal Economy, Emic Notions of the Anti-Market, and Counterfeit Garments in the Mauritian Export Processing Zone

Purpose This paper furthers the analysis of patterns regulating capitalist accumulation based on a historical anthropology of economic activities revolving around and within the Mauritian Export Processing Zone (EPZ). Design/methodology/approach This paper uses fieldwork in Mauritius to interrogate and critique two important concepts in contemporary social theory – “embeddedness” and “the informal economy.” These are viewed in the wider frame of social anthropology’s engagement with (neoliberal) capitalism. Findings A process-oriented revision of Polanyi’s work on embeddedness and the “double movement” is proposed to help us situate EPZs within ongoing power struggles found throughout the history of capitalism. This helps us to challenge the notion of economic informality as supplied by Hart and others. Social implications Scholars and policymakers have tended to see economic informality as a force from below, able to disrupt the legal-rational nature of capitalism as practiced from on high. Similarly, there is a view that a precapitalist embeddedness, a “human economy,” has many good things to offer. However, this paper shows that the practices of the state and multinational capitalism, in EPZs and elsewhere, exactly match the practices that are envisioned as the cure to the pitfalls of capitalism. Value of the paper Setting aside the formal-informal distinction in favor of a process-oriented analysis of embeddedness allows us better to understand the shifting struggles among the state, capital, and labor.

Na 1 Nachlass Max Horkheimer, 707 - "German Refugees from Eastern Zone" (p. IX 183.1-2 - IX 184.2-18)

"German Refugees from the Eastern Zone" 1952; 1. "Outline of a Pilot Study of German Refugees from the Eastern Zone Who are presently in Berlin" a) Typoskript, 4 Blatt; b) Typoskript, 3 Blatt; 2. "Budget for a Pilot Study of German Refugees from the Eastern Zone in Berlin" a) 2 Blatt; b) 1 Blatt; c) 1 Blatt; d) 1 Blatt; "Universität und Gesellschaft" 1952-1956; 1. "Universität und Gesellschaft" Teil III: Expertenbefragung. Forschungsbericht, 1953; als Typoskript vervielfältigt und gebunden, 77 Blatt; 2.-7. Allgemeine Darstellung der Untersuchungen; 2. "Einige wichtige Ergebnisse der Universitätsstudie", 1956. Als Typoskript vervielfältigt, 5 Blatt; 3. "Vorläufige Gliederung für den Bericht der Hochschul-Untersuchung" 2 Blatt; 4. "The German University of Today. Progress Report on a Research Project" 02.11.1955 a) Typoskirpt, 12 Blatt; b) Typoskript mit handschriftlichen Korrekturen, 12 Blatt; 5. "The German University of Today. A Progress Report on a Research Project" a) Typoskript, 7 Blatt; b) Typoskript mit handschriftlichen Korrekturen, 8 Blatt; c) Typoskirpt mit handschriftlichen Korrekturen, 12 Blatt; 6. "Funktion und Wirklichkeit der Universität heute. Zwischenbericht über drei Studien des Instituts für Sozialforschung an der Johann Wolfgang Goethe- Universität". Typoskript, 25 Blatt; 7. "Pläne einer Untersuchung über die Vorstellung von der Finktion der heutigen deutschen Universität bei bestimmten Personenkreisen" a) Typoskirpt, 11 Blatt; b) Typoskript, 11 Blatt; 8.-10. Studentenbefragung; 8. Fagebogen zur Umfrage "Warum studieren Studenten?", als Typoskript vervielfältigt, 19 Blatt; 9. "The Economic Situation of Students at the Johann Wolfgang Goethe- University in Frankfurt am Main" Resultate der Umfrage vom Winter 1952/43; Januar 1956; a) Typoskript, 43 Blatt; b) 43 Blatt; 10. "Students and Parentl Influence. Results of a Survey" a) Typoskript, 25 Blatt; b) Typoskript mit handschriftlichen Korrekturen von Frederick Pollock, 25 Blatt; 11.-14. Aktennotizen; 11. "Bericht über die Verhandlungen zwischen Herrn Professor Baumgarten, Tenbruck und Habermas am 12.12.1956 im Institut für vergleichende Sozialwissenschaften in Stuttgart. Betreff: Professorenstudie" 13.13.1956 vermutlich 13.03.1956. Typoskript, 2 Blatt; 12. Gembardt, Ulrich: Aktennotiz zur Hochschuluntersuchung. 23.05.1955, Typoskript, 3 Blatt; 13. Gembardt, Ulrich: Bemerkungen zur Aktennotiz vom 23.05.1955, Typoskript, 2 Blatt; 14. "Aktennotiz über die Hochschul-Forschungsprojekte des Göttinger Soziologischen Seminars und des Frankfurter Institut für Sozialforschung, die deim Hauptausschuß der Deutschen Forschungsgemeinschaft am 1. August 1953 zur Finanzierung vorgelegt werden" 20.07.1953. Typoskript, 2 Blatt; 15.-18. Briefe; 15. Löwenthal, Leo: 1 Brief mit Unterschrift an MAx Horkheimer, New York, 20.01.1955, 3 Blatt; 16. Horkheimer, Max [?]: 1 Brief an Chauncy D. Harris, ohne Ort, Januar 1955; a) Typoskirpt, 1 Blatt; b) Typoskirpt mit handschriftlichen Korrekturen, 1 Blatt; c) Typoskirpt mit handschriftlichen Korrekturen, 1 Blatt; d) Typoskirpt, 1 Blatt; 17. Horkheimer, Max: Drei gleichlautende Briefe an die Rektoren der Universität Bonn, Heidelberg und Koel, ohne Ort, 15.11.1953; a) Typoskript, 6 Blatt; b) Typoskript mit eigenhändigen KOrrekturen, 3 Blatt; 18. Plessner, Helmuth: 1 Brief mit Unterschrift mit Beilage an Max Horkheimer, Göttingen 02.07.1953, 4 Blatt;

TNCs in Perplexity over How to Meet Local Suppliers: The Case of Philippine Export Processing Zone

Transnational Corporations (TNCs) have played a vital role in fostering rapid industrialisation in many developing countries. The Philippines is the case. However, the country has been far lagging behind other ASEAN members in economic performance. The present study examines this issue, mainly focusing on the linkage formation between TNCs affiliates and Philippine local suppliers. Three factors are proposed to determine the overall performance of linkage formation; i.e., outsourcing strategies of TNCs’ local affiliates, local entrepreneurial response, and host government policies. An economic enclave structure is clearly identified in the Philippines, in which only a few locally-owned suppliers have emerged.　Extremely weak local entrepreneurship in the Philippines is identified to explain the poor performance of linkage formation.

Managing drought economic effects through insurance schemes based on local water availability.

In many arid or semi-arid Mediterranean regions, agriculture is dependent on irrigation. When hydrological drought phenomena occur, farmers suffer from water shortages, incurring important economic losses. Yet, there is not agricultural insurance available for lack of irrigation water. This work attempts to evaluate hydrological drought risk and its economic impact on crop production in order to provide the basis for the design of drought insurance for irrigated arable crops. With this objective a model that relates water availability with expected yields is developed. Crop water requirements are calculated from evapotranspiration, effective rainfall and soil water balance. FAO?s methodology and AquaCrop software have been used to establish the relationship between water allocations and crop yields. The analysis is applied to the irrigation zone ?Riegos de Bardenas?, which is located in the Ebro river basin, northeast Spain, to the main arable crops in the area. Results show the fair premiums of different hydrological drought insurance products. Whole-farm insurance or irrigation district insurance should be preferable to crop specific insurance due to the drought management strategies used by farmers.

Influence of characteristics of irrigation channels on the breeding bird community of a wetland zone in southeast of Spain

The “El Hondo Nature Park” is mainly composed of a series of irrigation channels and water reservoirs, subjected to various regimes of management as well as reed and vegetation control, thus creating a great variety of habitats and situations. To determine the influence of these habitats and management regimes on the local bird community, a set of characteristics of these channels and their surrounding area were analysed with a Correspondence Analysis (CA). The degree of reed development in channels and the presence in the surroundings of orchards and other reed formations were the most decisive factors to explain the probability of occurrence of reed birds and waterbirds, as well as bird species richness and abundance. Other bird species were not directly influenced by channel variables, but only by those of surrounding land uses.

Essays on Firm Heterogeneity with Empirical Applications in Economic History and Agricultural Economics

This thesis uses models of firm-heterogeneity to complete empirical analyses in economic history and agricultural economics. In Chapter 2, a theoretical model of firm heterogeneity is used to derive a statistic that summarizes the welfare gains from the introduction of a new technology. The empirical application considers the use of mechanical steam power in the Canadian manufacturing sector during the late nineteenth century. I exploit exogenous variation in geography to estimate several parameters of the model. My results indicate that the use of steam power resulted in a 15.1 percent increase in firm-level productivity and a 3.0-5.2 percent increase in aggregate welfare. Chapter 3 considers various policy alternatives to price ceiling legislation in the market for production quotas in the dairy farming sector in Quebec. I develop a dynamic model of the demand for quotas with farmers that are heterogeneous in their marginal cost of milk production. The econometric analysis uses farm-level data and estimates a parameter of the theoretical model that is required for the counterfactual experiments. The results indicate that the price of quotas could be reduced to the ceiling price through a 4.16 percent expansion of the aggregate supply of quotas, or through moderate trade liberalization of Canadian dairy products. In Chapter 4, I study the relationship between farm-level productivity and participation in the Commercial Export Milk (CEM) program. I use a difference-in-difference research design with inverse propensity weights to test for causality between participation in the CEM program and total factor productivity (TFP). I find a positive correlation between participation in the CEM program and TFP, however I find no statistically significant evidence that the CEM program affected TFP.

Quelles solidarités pour surmonter la crise de la zone Euro? = What solidarity to overcome the crisis in the Euro zone? Egmont European Affairs Paper, April 2013

None.

Russian gas industry - current condition and prospects; New regional 'in-security' system in Central Asia; Caspian oil and gas: the facts at the end of the year 2000. OSW Study 1/2001

Russian gas industry: The current condition of the gas industry is one of the most crucial factors influencing the Russian state·s functioning, internal situation and international position. Not only is gas the principal energy resource in Russia, it also subsidises other sectors of the economy. Status of the main European gas exporter strengthens also Russia's importance in the international arena. New regional in-security: Ten years have passed since the Central Asian states declared their independence, but their relationship with Russia still remains close, and the latter treats them as its exclusive zone of influence. A crucial reason for keeping Central Asia within the orbit of Moscow·s influence is the fact that Russia exercises control over the most important transport routes out of the region of raw materials for the power industry, on which the economic development of Asia depends on. But this is the only manifestation of Central Asia·s economic dependence on Russia. Moscow lacks solid economic instruments (i.e. investment input or power industry dependence) to shape the situation in the region. Caspian oil and gas: Caspian stocks of energy resources are not, and most probably will not be, of any great significance on the world scale. Nevertheless it is the Caspian region which will have the opportunity to become an oil exporter which will reduce the dependence of the European countries on Arabian oil, and which will guarantee Russia the quantities of gas which are indispensable both for meeting its internal demands and for maintaining its current level of export. For Azerbaijan, Kazakhstan and Turkmenistan, the confirmation of the existence of successive oil strata is not only an opportunity to increase income, but also an additional bargaining chip in the game for the future of the whole region. The stake in this game is the opportunity to limit the economic, and by extension the political influences of Russia in the region.

Is Independence Possible in an Interdependent World? Scotland vs. the UK's Participation in the European Economy. Bruges European Economic Policy (BEEP) Briefing 30/2013

Many commentators have criticised the strategy used to finance regional governments such as the Scottish Parliament – both the block grant system and the limited amount of fiscal autonomy devised in the Scotland Act of 2012. This lecture sets out to identify what level of autonomy or independence would best suit a regional economy in a currency union, and also the institutional changes needed to sustain those arrangements. Our argument is developed along three lines. First, we set out the advantages of a fiscal federalism framework and the institutions needed to support it, but which the Euro-zone currently lacks. The second is to elaborate a model of fiscal federalism where comprehensive powers of taxation and spending are devolved (an independent Scotland and the UK remain constituent members of the EU and European economy). Third, we evaluate the main arguments for the breakup of nations or economic unions with Scotland and the UK as leading examples. We note that greater autonomy may not result in increases in long run economic growth rate, but it does imply that enhancing the fiscal competence and responsibility of regional governments would result in productivity gains and hence higher levels of GDP per head. That means the population is permanently richer than before, even if ultimately their incomes continue to grow at the same rate. It turns out that these improvements can be achieved through devolved tax powers, but not through devolved spending powers or shared taxes.

Interconnector Investment for a Well-Functioning Internal Market: What EU regime of regulatory incentives? Bruges European Economic Research (BEER) Papers 18/October 2010

Sufficient cross‐border electricity transmission infrastructure is a pre‐requisite for a functioning European internal market for electricity. Also, the achievement of the EU’s energy policy objectives – sustainability, competitiveness and security of supply – critically depends on adequate investment in physical interconnections between the member states. Mainly focusing on the “regulatory path”, this paper assesses different ways to achieve a sufficient level of interconnector investment. In a first step, economic analysis identifies numerous impediments to interconnector investment adding up to an “interconnector investment failure”. Reflecting on the proper regulatory design of an EU framework able to overcome the interconnector investment failure, a number of recommendations are put forward:  All congestion rents should be channeled into interconnector building. Unused rents should be transferred to a European interconnector fund supervised by an EU agency.  Even though inherently sub‐optimal, merchant transmission investment can be used as a means to put pressure on regulated transmission system operators (TSO) that do not deliver. An EU agency should have exclusive competence on merchant interconnector exemptions.  A European TSO organization should be entrusted with supra‐national network planning, supervised by an EU agency.  The agency should decide on investment cost reallocation for interconnector projects that yield strong externalities. Payments could be settled via a European interconnector fund.  In case of non‐compliance with the supra‐national network plan, the EU agency should have the right to organize a tender – financed by the European interconnector fund – in order to get the “missing link” built. Assessing the existing EU regulatory framework, the efforts of the 2009 “third energy package” to fill the “regulatory gap” with new EU bodies – ACER and ENTSO‐E – are acknowledged. However, striking holes in regulatory framework are spotted, notably with regard to the use of congestion rents, interconnector cost allocation, and the distribution of decision making powers on new infrastructure exemptions A discussion of the TEN‐E interconnector funding scheme shows that massive funding can be an interim solution to the problem of insufficient interconnection capacities while overcoming the political deadlock on sensible regulatory topics such as interconnector cost allocation. The paper ends with policy recommendations.

The Portuguese Economic Crisis: Policies and Outcomes. Bertelsmann Policy Brief, 19.02.2015

The financial and economic crisis in the aftermath of 2008 is unique for several reasons: its depth, its speed and its global entanglement. Simultaneous economic decline in many economies around the globe sent out political shockwaves. In Europe, the crisis served as a wake-up call. Policymakers responded to the social and political insecurity triggered by economically unsound practices with solidarity and with EU-scepticism. The recession confronted Euro zone countries with a number of similar problems, although each was embedded in its own set of country-specific challenges. The tools with which each began to counteract the financial and sovereign debt crisis differed. This policy brief examines the Portuguese path to recovery. It outlines some of the great recession’s main impacts on the country’s labour market, as well as analyses the path it has taken to restore sustainable jobs.

Study of the prospects of inter-Latin-American trade (southern zone of the region).

"United Nations publications. Sales no.: 1953. II.G.4."