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281.
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.
Friedrich HeinemannEmail:
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282.
董涛 《学理论》2010,(3):193-194
非物质文化遗产是国家珍贵的宝藏,而随着现代文明的日新月异,承载民族记忆的非物质遗产正渐渐走向消亡,对非物质文化遗产的保护已然迫在眉睫。本文在总结高校图书馆在非物质文化保护中的经验基础上,从图书馆提高服务质量和承担文化重任的角度出发,为高校图书馆在非物质文化遗产保护方面提出了些许建议。  相似文献   
283.
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.  相似文献   
284.
高等学校内部控制制度建设存在的问题及改进   总被引:2,自引:0,他引:2  
高教改革不断推进,同时也出现了许多新情况、新问题。应从学校重大项目决策程序、会计委派程序、调离任审计程序等重点方面抓起,完善控制环境,健全内部管理控制制度。  相似文献   
285.
用ISO9002标准构建高校图书馆质量管理体系   总被引:1,自引:0,他引:1  
高校图书馆实施ISO9002标准的主要程序是确定总体目标或质量方针,确定图书馆的组织结构,编制质量手册和程序文件,质量体系的运行与检控,申请完成体系认证。  相似文献   
286.
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.  相似文献   
287.
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.  相似文献   
288.
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。  相似文献   
289.
民国时期南洋华侨的文化认同与适应问题是一个重要的学术问题.本文对1929年6月由国立暨南大学组织召集的第一次南洋华侨教育会议,以文化认同与适应为视角进行初步研究,旨在探讨教育对华侨的文化、社会认同与适应的建构、贡献及意义.  相似文献   
290.
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。  相似文献   
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