Who’s afraid of an EU tax and why?—revenue system preferences in the European Parliament

The current revenue system of the EU is still structured like that of an organization based on intergovernmental cooperation, although the EU is already far advanced in legislative and political integration. This antagonism gives reason to discuss whether or not the EU should be granted an autonomous tax source. Our contribution to this debate explores the factors which shape the acceptance of the EU tax option among European policy makers. A self-conducted survey among Members of the European Parliament (MEPs), which resulted in a response of some 150 of the representatives, offers us a unique database. Concerning MEPs’ revenue system preferences, our findings confirm an important impact of party ideology and individual characteristics while they indicate that country-specific factors also contribute to understand the attitudes towards an EU tax. In the light of our findings the status quo bias in the revenue system of the EU can be attributed to the persistent importance of national interests with respect to tax policy.

The factors influencing knowledge entrepreneurship in Malaysian manufacturing companies

Established firms that continuously and systematically implement entrepreneurial initiatives exhibit behavior that corporate entrepreneurship researchers label as ＂sustained regeneration＂. A prime example of sustained regeneration is new product development activity in industries such as computers, electronics, and textiles where the introduction of new products is on-going and firm＇s creativities have important implications to its performance. On the other hand, knowledge entrepreneurship describes the organizational ability to respond to learn to capitalize on an opportunity, or to protect against a threat by adopting an innovation. Successful adoption of innovation requires an organizational ability to manage the process within the organization that deals with new or newly interpreted knowledge and under conditions of uncertainty and in the face of controversy, develop and initiate a plan of action to respond with goal-oriented organizational behavioral changes. Knowledge entrepreneurship connotes a ＂drive to implement change, to accomplish this goal, and to adopt an innovation＂. Knowledge entrepreneurship involves a motivated pursuit of competitive advantage, using knowledge as a means of developing sources of advantage similar to those described in the market orientation and absorptive capacity literatures. It describes a driven effort to utilize knowledge through innovation. This article is identifying knowledge entrepreneurship, and determining which factors may affect the nature of this concept. The selected criteria have been assessed according to their relative importance by utilizing analytical hierarchy process （AHP） approach and expert choice software program.     

When soft regulation is not enough: The integrated pollution prevention and control directive of the European Union

Recent debates regarding the effectiveness of regulatory policymaking in the European Union (EU) focus on the merits of soft, non-binding forms of regulation between public and private actors. The emergence of less coercive forms of regulation is analyzed as a response to powerful functional pressures emanating from the complexity of regulatory issues, as well as the need to secure flexibility and adaptability of regulation to distinctive territorial economic, environmental, administrative, and social conditions. In this article we empirically assess the above normative claims regarding the effectiveness of soft regulation vis-à-vis uniformly binding legislation. We draw on an exploratory investigation of the application of the Integrated Pollution Prevention and Control Directive of the EU in four countries. Our study reveals that effectiveness in the application of soft policy instruments is largely contingent upon strong cognitive, material, and political capacities of both state regulators and industrial actors involved in regulatory policymaking. In the absence of those conditions, the application of soft, legally non-binding regulation may lead to adverse effects, such as non-compliance and the “hollowing out” of the systems of environmental permits to industry. In the medium term, such developments can undermine the normative authority of the EU.     

网络社会与中国共产党的政治权威

网络社会在改变人类生产、生活方式的过程中,也给中国共产党的政治权威带来深层次的挑战。主要表现为：网络社会容易导致无政府主义;导致民众价值观念的多样化,造成主流意识形态的弱化;网络政治参与的＂膨胀＂易引发民众对现行政治体系的认同危机;网络在加大监督的同时也消蚀着党的形象和威信。要在网络社会中维护和提升党的政治权威需要做到：规范网络秩序,营造网络自律环境;加强网上舆论引导和网上理论阵地建设;畅通网络民意渠道,尊重民意;坚持党要管党,从严治党的原则。     

从偷税罪到逃税罪的立法演变分析

偷税罪在我国的刑事立法中经历了一个从无到有,由抽象、笼统、单一、欠缺到具体、明确、科学、完善的历史发展过程。《刑法修正案(七)》对刑法典第201条规定的偷税罪从行为方式、构罪标准、法定刑等多方面进行了重大修改,并实行有条件的初犯补税免罪机制。同时,罪名也被修改为逃税罪。     

Brexit and Strand Three of the 1998 Agreement: The Three Faces of East-West

Under Strand Three of the 1998 Belfast ‘Good Friday’ Agreement, institutions were set up to promote the ‘harmonious and mutually beneficial development’ of the ‘totality of relationships’ between the peoples and governments of Ireland and the UK, including its devolved administrations and Crown Dependencies. According to the text of the 1998 Agreement this ‘east-west’ dimension was to have two elements with corresponding institutions: an intergovernmental one reflected in the British-Irish Intergovernmental Conference (BIIC) and an interjurisdictional one reflected in the British-Irish Council (BIC). These Strand Three institutions were designed to provide fora for, respectively, intergovernmental cooperation on ‘non-devolved Northern Ireland matters’ in the case of the BIIC and information exchange and cooperation ‘on matters of mutual interest within the competence of the relevant Administrations’ in the case of the BIC. Nowhere in the 1998 Agreement text is the concept of ‘east-west’ used to refer to relations between Northern Ireland and Great Britain. Yet, in the wake of Brexit, and in the midst of controversy over the implications of the Protocol on Ireland / Northern Ireland, relations between Great Britain and Northern Ireland (GB–NI) have been newly framed as ‘east-west’. The creation of this new discursive face of ‘east-west’ relations marks an important, but little discussed, impact of Brexit on the political and constitutional landscape of the UK and Ireland. Against this backdrop, this article considers the impacts of Brexit, and the Protocol, on three faces of ‘east-west’ relations—the BIIC, the BIC and, newly, GB–NI—and discusses their implications for the future of Strand 3 institutions and the ‘totality of relationships’ they represent.     

The embedded flexibility of Nordic labor market models under pressure from EU-induced dualization—The case of posted work in Denmark and Sweden

While many coordinated market economies have responded to internationalization by regulation that creates dualization between insiders and outsiders, the Nordic countries have opted for an embedded flexibilization in which strong unions and cooperative employers have combined flexibility and equality. However, in recent years, the Nordic countries have come under pressure from an EU-induced dualization that has institutionalized mobile low-wage workers as an outside group. This article presents case studies of how Denmark and Sweden have responded to these challenges. While political processes have been different in the two countries, pressure from EU regulation and changes in employers' incentive to compromise implies that there is now a specific category of low-wage workers in both countries' otherwise egalitarian labor markets. The article, thus, contributes to the literature on dualization by highlighting the pressure coming from EU regulation rather than national policy.     

欧盟亚太外交中的朝鲜半岛政策

1991年12月9日《欧洲联盟条约》签署后,欧洲联盟国家在追求经济一体化的同时,也在追求政治一体化,即欧洲联盟国家应以国家联盟共同体的方式,用一种声音说话。由于欧盟成员国间政治经济发展的不平衡以及在对外关系中的各自特点和差异,欧盟在对外政策上要完全用一个声音说话,还需要一个较为漫长的过程,也会受到成员国各种因素的制约。欧盟对朝鲜半岛政策从奉行接触到积极介入以及其中的起伏变化,多少能够看出欧盟在对外政策方面的相对模糊与迟缓。     

非洲猪瘟的疫情分布和传播及其控制

概述了非洲猪瘟在世界范围内的分布、流行和控制情况.认为非洲猪瘟是猪的重大传染病,该病主要流行分布于非洲大陆,并逐步向欧洲、亚洲等世界其他国家蔓延.其传播方式以软蜱、野猪、污染物等媒介以直接和间接方式传播.该病缺乏有效的疫苗预防,有必要在病毒和易感宿主之间采用严格的生物安全措施防止非洲猪瘟疫情蔓延.     

印度一欧盟贸易关系发展现状及其发展态势

欧盟作为世界上最大的经济体,为印度的经济发展提供了广阔的市场及发展空间,印度很重视发展与欧盟的关系,尤其是经济关系;而印度作为一个发展潜力极大的发展中国家,自然资源、人力资源极为丰富,欧盟同样需要进一步加强与印度的贸易关系。目前双方的贸易关系进展平稳,但也存在不可避免的挑战,特别是欧盟东扩后,双边贸易关系的前景面临着更多的变数。