Tax morale, Eastern Europe and European enlargement

This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008 we show that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that European Union has only a limited ability to influence tax morale over time. We observe that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality, trust in the justice system and the government are positively correlated with tax morale in 2008.

Ring-Enlargement of Dimethylaminopropenoyl Cyclopropanes: An Efficient Route to Substituted 2,3-Dihydrofurans

A convenient and efficient synthesis of substituted dihydrofurans is developed via ring-enlargement of 1-dimethylaminopropenoyl-1-carbamoyl/benzoyl cycloproparres catalyzed by ammonium acetate in acetic acid with high regio- and stereoselectivity. Some of the newly synthesized substituted dihydrofurans are subjected to further synthetic transformation in the presence of NaOH (aq) in ethanol to afford the corresponding 5-aryl-2,3-dihydrofuro[3,2-c]pyfidin-4(5H)-ones in high yields.

Electrochemical Metalloimmunoassay Based on Enlargement of Gold Nanoparticle Label Treated with Ag Enhancement System

A novel sensitive electrochemical immunoassay with colloidal gold as the antibody labeling tag and subsequent signal amplification by silver enhancement is described. Colloidal gold was treated by a light-sensitive silver enhancement system which made silver deposit on the surface of colloidal gold(form Au/Ag core-shell structure), followed by the release of the metallic silver atoms anchored on the antibody by oxidative dissolution of them in an acidic solution and the indirect determination of the dissolved Ag+ ions by anodic stripping voltammetry(ASV) at a carbon fiber microelectrode. The electrochemical signal is directly proportional to the amount of analyte(goat IgG) in the standard or a sample. The method was evaluated by means of a noncompetitive heterogeneous immunoassay of immunoglobulin G(IgG) with a concentration as low as 0.2 ng/ mL. The high performance of the method is related to the sensitive ASV determination of silver(I) at a carbon fiber microelectrode and to the release of a large number of Ag+ ions from each silver shell anchored on the analyte(goat IgG).

The European Convention on Human Rights after Enlargement

The Council of Europe has dramatically enlarged its membership over the past decade, encompassing the vast majority of the formerly Communist states of Central and Eastern Europe. With this dramatic enlargement, the Council has sought to secure its place in the complex institutional architecture of post-Cold War Europe, building on its traditional strengths in the promotion of democratic governance and human rights. Yet, both inside and outside the organisation, voices have been raised to suggest that the Council has lowered its admission standards in a manner which risks compromising the legitimacy of the European Convention on Human Rights. Against the background of these ongoing controversies, this article assesses the impact of enlargement on the European human rights system. Focusing on the composition of the European Court of Human Rights and the initial pattern of cases from the Central and East European member states, it is demonstrated that the short-term impact of enlargement has been quite limited. Nevertheless, it is clear that the Court will face major new challenges over the coming years. In part, the Court will have to assume the role of an adjudicator of transition. More generally, there will also be mounting pressures for it to (re)cast itself more clearly as a European constitutional court.

From Negotiations to Accession: Lessons from the 2007 Enlargement

Although overshadowed by the ‘big bang’ enlargement of 2004, the accession of Bulgaria and Romania to the EU in 2007 was more than simply a ‘coda’ enlargement. It had its own distinctive features and provides important insights into how the EU’s handling of enlargement is evolving. It established a number of interesting and potentially significant precedents and provided timely reminders of how important political and public opinion can be for ratification. Examination of the period from negotiating the terms of membership to the actual accession of the two applicants underlines the dynamic and increasingly uncertain nature of the EU enlargement process.

Enlargement and the European Union’s Absorption Capacity: ‘oft-forgotten’ condition or additional obstacle to membership?

The Austrian government may have failed in its efforts in 2005 to have ‘privileged partnership' inserted into the European Union's framework for accession negotiations with Turkey, but this did not prevent the country's Chancellor, Wolfgang Schussel, from claiming that ‘for the first time ever, we have set an extra condition which will yet be very important in the future for Europe, namely the ability of the Union to take in new members'. Indeed, since its inclusion in the framework for negotiations, the EU's ‘capacity to absorb' new members is referred to as a new criterion for further enlargement of the European Union (EU). When opponents of Turkey 's membership, like Schussel, celebrate the emphasis on the EU's ‘absorption capacity', Turks generally regard it as specially-designed extra obstacle to their membership aspirations even if the EU's ‘absorption capacity' is a permanent agenda item whenever the EU discusses enlargement. This article explores the origins of this – supposedly new – condition and argues that the increased emphasis on the EU's ‘absorption capacity' can be explained by the shifts in the dynamics of EU enlargement.

Continuity and Change in the European Union’s Approach to Enlargement::Turkey and Central and Eastern Europe compared

Existing studies of European Union (EU) enlargement provide few answers to questions concerning continuity and change in the dynamics of the process. This article identifies a number of conditioning factors that have shaped the EU’s approach to eastern enlargement and traces elements of continuity and change in the EU’s handling of Turkey’s membership aspirations. The article focuses on three established factors – member state preferences, supranational activism and EU capacity – and two less prominent factors – public opinion and narrative frame