Inferring the Meaning of Non-personal, Anonymized, and Anonymous Data

in Rodríguez-Doncel, Victor; Palmirani, Monica; Araszkiewicz, Michał (Eds.) et al AI Approaches to the Complexity of Legal Systems (2021)

On the awareness of the dynamism pertaining to data and its processing, this paper investigates the problem of having two mutually exclusive definitions of personal and non-personal data in the legal ... [more ▼]

On the awareness of the dynamism pertaining to data and its processing, this paper investigates the problem of having two mutually exclusive definitions of personal and non-personal data in the legal framework in force. The taxonomic analysis of key terms and their context of application highlights the risk to crystalize the whole system upon which the digital single market is built, suffocating its future development. With this premise, the paper discusses the extent of the two main data processing tools provided by the GDPR, questioning the ex-ante categorization of data and its outcome, supporting stakeholders in overcoming this issue. [less ▲]

Kennen, Können, Wissen. Zur Konstruktion von Expertise

in Hoffmeister, Toke; Hundt, Markus; Naths, Saskia (Eds.) LaienWissenSprache. Konzepte, Anwendungsfelder und Perspektiven der Folk Linguistics im deutschsprachigen Raum (2021)

Rethinking the History of Repair: Repair Cultures and the "Lifespan" of Things

in Krebs, Stefan; Weber, Heike (Eds.) The Persistence of Technology: Histories of Repair, Reuse and Disposal (2021)

Stefan Krebs and Heike Weber historicise the concept of "repairing things" with a view to broadening and redefining the emphasis of current debates on repair as a "new social movement" and the emergence ... [more ▼]

Stefan Krebs and Heike Weber historicise the concept of "repairing things" with a view to broadening and redefining the emphasis of current debates on repair as a "new social movement" and the emergence of a "repair society". These current discourses often lack a sense of the long history of repairing things which saw ups and downs in cultures of repair and self-repair. The chapter charts out the heterogeneity and interrelatedness of the actors involved in repair over time. It draws on examples from Western Europe and North America to highlight some important moments in the history of repair, the intrinsic links between professional and DIY repair practices, discourses on the "lifespan" of things, and changing disposal regimes. [less ▲]

The Law Applicable to the Civil Consequences of Human Rights Violations Committed Abroad

in Forlati, Serena; Franzina, Pietro (Eds.) Universal Jurisdiction –Which Way Forward ? (2021)

Personality Traits and Self-Perceived Development of Friendship in the Course of Migration

in Altmann, Tobias (Ed.) Friendship in Cultural and Personality Psychology: International Perspectives (2021)

Social bonds are important for individuals as bonds can have manifold positive impacts, such as emotional or practical support, and may be beneficial for individuals’ well-being or opportunities within ... [more ▼]

Social bonds are important for individuals as bonds can have manifold positive impacts, such as emotional or practical support, and may be beneficial for individuals’ well-being or opportunities within society. However, spatial mobility and especially international migration have the potential to diversify and destabilize people’s social bonds and may thus positively or negatively influence the impacts of social bonds. To date, there is a lot of research focussing on how migration affects partnership or family bonds, but there is a lack of research that places friendships at the core of the analysis. This is surprising, as friendships are a fundamental part of people’s system of social bonds. They can be seen as a key factor of social support in coping with stressful situations in everyday life, such as finding a place within the new host society, and are directly related to individual life satisfaction. Therefore, it is important to reflect on how situations in migrants’ circle of friends change in the course of migration. Using data from the first wave of the German Emigration and Remigration Panel Study (GERPS), in this chapter, I address this issue by focussing on self-perceived changes in the circle of friends in the course of international migration. The specific focus here is on how individual personality characteristics such as risk attitude, locus of control, or emotional attachment to the host and the home country (in case of this article Germany) are related to a positive or negative perception of the developments of emigrants’ circles of friends shortly after migration. As research on friendships suggests that specific sociodemographic groups differ in how they manage their networks, this chapter also considers gender- and age-specific perspectives. Results show that individual perceptions of the developments within the circle of friends in course of migration differ. Concerning the factors related to a positive or a negative perception of the development, it becomes apparent that the different personality attributes play a significant role. Concerning differences across sociodemographic groups, I found only slight differences between men and women but stronger differences across age groups. [less ▲]

Force obligatoire du contrat c. contrainte économique – focus sur les arrangements contractuels dans le cadre du capitalinvestissement (private equity), spécialement au Luxembourg

in Mélanges en l'honneur de Pascal Ancel (2021)

Recent analytical methods for risk assessment of emerging contaminants in ecosystems

in Pollution Assessment for Sustainable Practices in Applied Sciences and Engineering (2021)

Transatlantic Dialogues at the University of Luxembourg: Intercultural Exchange, Global Networking, Transdisciplinary Collaboration

in Brown, Ashley; Carbon, François; Chambers, Bill (Eds.) et al Transatlantic Dialogue Liber Memorialis: Re-Imagining the Tower of Babel 2008, 2011, 2014, 2017, 2020, ... (2021)

Under the banner of “Transatlantic Dialogues,” but increasingly global in scope, this series of international conferences organized since 2008 in Luxembourg, symbolize the cultural essence and reflect the ... [more ▼]

Under the banner of “Transatlantic Dialogues,” but increasingly global in scope, this series of international conferences organized since 2008 in Luxembourg, symbolize the cultural essence and reflect the core goals of the university and of its country. The University of Luxembourg (uni.lu), as the main venue, is an organization embedded in and reflecting its hyper diverse, multicultural society. Uni.lu has developed intercultural exchange, global networking, and transdisciplinary collaboration as guiding principles and modus operandi. Organized by cultural ambassador extraordinaire François Carbon (uni.lu Strategic Advisor for Cultural Affairs to the Rector), colleagues, and students, these truly unique events, stretching across numerous days and covering the entirety of the Grand Duchy, brought dimensions of culture, education, and science into dialogues as productive as they were inspirational. Creating durable human bonds and growing networks demands authentic environments and conditions to facilitate communication and collaboration, especially across languages, intellectual styles, and disciplinary foci. [less ▲]

Biomedical and Clinical Research Data Management

in Wolkenhauer, Olaf (Ed.) Systems Medicine - Integrative, Qualitative and Computational Approaches (2021)

The role of LEGO in numeracy development: A case study

in Xu, Shuang Shuang; Marsico, Giuseppina (Eds.) Where culture grows: Social ecology of a Chinese kindergarten (2021)

Detecting the ‘Black Hole’ of age-period excess mortality in 25 countries: Age-period-cohort residual analysis

in Bell, Andrew (Ed.) Age, Period, and Cohort Effects (2021)

In a time of worldwide availability of annual age-specific mortality data, we lack basic tools for detecting and graphing, from a comparative perspective, fine-grained deviations from mortality trends. We ... [more ▼]

In a time of worldwide availability of annual age-specific mortality data, we lack basic tools for detecting and graphing, from a comparative perspective, fine-grained deviations from mortality trends. We provide a new age-period-cohort-based methodology, combining information from age-period (AP) and APC-Detrended (APCD) analyses to detect all-cause mortality increases. Plotting the resulting AP coefficients and APCD residuals in equilateral Lexis diagrams, mortality patterns can easily be distinguished as age, period, or cohort trends and fluctuations. We highlight abnormalities as interactions of age and period (‘Black Holes’). We then investigate the ‘Black Holes’ of mortality of young-adult cohorts in the early 1990s in Spain, other southern European countries, and the U.S., in emphasizing their simultaneously occurring mortality crises. Additional analyses with WHO mortality data and epidemiological evidence from other studies show that these mortality increases likely result from lack of treatment and inadequate public health responses to the beginnings of the HIV/AIDS epidemic. We discuss other possible applications of the new method. [less ▲]

Art of Cultural Diplomacy as Aesthetic in the Academic Research -Art/Theatre Interface

in Brown, Ashley; Carbon, François; Chambers, Bill (Eds.) et al TAD’ Liber Memorialis e-book (2021)

Cultural diplomacy "refers to the exchange of ideas, information, art, and other aspects of culture among nations and their peoples to foster mutual understanding." (Cummings, 2003, p. 1). However, how ... [more ▼]

Cultural diplomacy "refers to the exchange of ideas, information, art, and other aspects of culture among nations and their peoples to foster mutual understanding." (Cummings, 2003, p. 1). However, how can we interpret cultural diplomacy and act upon it in and outside academia? How can universities harness the potentiality of cultural diplomacy to transform societies? These are among others the leading questions discussed in the international panel on "the art of cultural diplomacy: cultural diplomacy in and outside academia" linked to international students as 'students as global citizens'. This discussion panel took place in 2017 May, the 26 in the framework of the 4th Transatlantic Dialogue titled "Creating Human Bonds Through Cultural Diplomacy." The panel gathered and focused on diverse engagements and activities of international students and student a airs professionals from all continents of the world as potential agents of the art of cultural diplomacy in and outside academia. Our analysis builds on these questions and the objectives of this panel. It discusses from a combined perspective of an academic research-art interface the art of cultural diplomacy as an aesthetic and a means of intercultural awareness and cultural interactions and reciprocal knowledge transfer between academia and the society or the general public. [less ▲]

Belgian Judicial Actors and the Establishment of the Punishment of Collaboration with the Enemy in the East Cantons.

in Bost, Mélanie; Vrints, Antoon (Eds.) Doing Justice in Wartime. Multiple Interplays between Justice and Population during the two World Wars (2021)

Belgian historical research concerning the repression of collaboration after the Second World War, has mostly overlooked the East Cantons. This mostly German-speaking region only became a part of Belgium ... [more ▼]

Belgian historical research concerning the repression of collaboration after the Second World War, has mostly overlooked the East Cantons. This mostly German-speaking region only became a part of Belgium in 1920, as a consequence of the treaty of Versailles. The integration of these populations turned out to be a very complicated process. In 1940, Nazi-Germany did not only occupy the East Cantons like the rest of Belgium, but annexed them back into the Third Reich. One of the main conclusions of the regional historiography is to view the repression of the collaboration as another step in the general misunderstanding between the local inhabitants and Belgian State authorities. This is evidenced by the high conviction rate (2.41% of the local population) and by assimilationist discourses which accompanied the workings of the Belgian military courts. In this contribution, we study the role of judicial actors in the actual establishment of the repression of collaboration and the civic purge in a top-down and a bottom-up approach. We analyse the special prosecution policy developed by the military prosecution office during the post-war period for with the enemy. We also show how political and administrative actors reinforced the living sentiments of injustice among the local population. [less ▲]

Le système scolaire luxembourgeois et ses école

in LUCET, SCRIPT (Ed.) Rapport national sur l’éducation au Luxembourg 2021 (2021)

Disentangling Inclusion in Physical Education Lessons: Developing a Resource Toolkit for Teachers

in Balint, Gheorghe; Antala, Branislav; Carty, Catherine (Eds.) et al Physical Education and Sport for Children and Youth with Special Needs Researches – Best Practices – Situation (2021)

The practices adopted by physical education teachers are critical to the success of true inclusion policies. The Disentangling inclusion in primary physical education project aims to fill the existing gap ... [more ▼]

The practices adopted by physical education teachers are critical to the success of true inclusion policies. The Disentangling inclusion in primary physical education project aims to fill the existing gap of information and resources related to inclusion in primary physical education in one specific platform. As a starting point, a literature review and an online survey were undertaken to map the current situation regarding inclusive primary physical education. Based on their results and the recommendations derived from there, a free open educational resource in the form of a web application, focused on highlighting inclusive physical education strategies, has been developed. It is composed of different thematic modules (e.g. chronic conditions or sensory) highlighting the skills learners possess and challenges they may experience as they access the physical education curriculum. By using the resource, it is expected that a large number of teachers and student teachers will be enabled to diversify their pedagogies in issues related to inclusion in primary physical education. As a further consequence, their pedagogical skills and competences shall be enhanced. [less ▲]

Humanitarian Photography Beyond the Picture: David “CHIM” Seymour’s Children of Europe

in Allender, Tim; Dussel, Inés; Grosvenor, Ian (Eds.) et al Appearances Matter: The Visual in Educational History (2021)

This book chapter concentrates on photography as a technology that goes beyond the image. The chapter looks at documentary photography as an institutional and material practice of humanitarian ... [more ▼]

This book chapter concentrates on photography as a technology that goes beyond the image. The chapter looks at documentary photography as an institutional and material practice of humanitarian ‘propaganda’ and discusses how notions of childhood intensified the urgency of humanitarian campaigns. It analyzes how UNESCO carefully selected and edited David Seymour’s photographs of children of war-devasted Europe, and how the organization adapted and exploited his photographs for its own ends. Besides tracing these practices of meaning making, the chapter also looks at the itinerary of one of Seymour’s most fascinating photographs and the different stories that have evolved around it to the present day. In a nutshell, the essay suggests that photographs, by both providing information and stimulating imagination, become actors of meaning making and storytelling. Photographs did not only help UNESCO manage public consent and add urgency to humanitarian causes; they also triggered public debate on social media, cooperated in historical research, and inspired literary work. [less ▲]

Les élèves dans le système scolaire luxembourgeois

in LUCET, SCRIPT (Ed.) Rapport national sur l’éducation au Luxembourg 2021 (2021)

The Belgian National Framework of Tracing Applications

in Poillot, Elise; Lenzini, Gabriele; Resta, Giorgio (Eds.) et al Data Protection in the Context of Covid-19. A Short (Hi)story of Tracing Applications (2021)

Violence Against Female Doctors, its influence on professional mental health and prevention

in The World Book of Family Medicine (2020)

Les légionnaires luxembourgeois et leurs familles durant l'entre-deux-guerres. Une reconstruction difficile et un enjeu politique

in Camarda, Sandra; Reinert, François; Sauer, Arnaud (Eds.) et al Légionnaires: Parcours de guerre et de migrations entre le Luxembourg et la France (2020)

Michel Schmit : le parcours d'un Luxembourgeois engagé

in Camarda, Sandra; Reinert, François; Sauer, Arnaud (Eds.) et al Légionnaires: Parcours de guerre et de migrations entre le Luxembourg et la France (2020)

Les anciens légionnaires et la protection sociale au Luxembourg. Une approche transnationale

in Camarda, Sandra; Reinert, Francoise; Sauer, Arnaud (Eds.) et al Légionnaires. Parcours de guerre et de migrations entre le Luxembourg et la France. (2020)

« À nos braves » : les monuments aux légionnaires luxembourgeois entre conflit et réconciliation

in Camarda, Sandra; Sauer, Arnaud; Scuto, Denis (Eds.) et al Légionnaires : Parcours de Guerre et de Migrations entre le Luxembourg et la France (2020)

Crowned Heads and Succession Crises : The Design and Reception of Bernard Gui’s Arbor genealogiae regum francorum

in Augustyn, Wolfgang; Worm, Andrea (Eds.) Visualisieren – Ordnen – Aktualisieren. Geschichtskonzepte des Mittelalters und der Frühen Neuzeit im Bild (2020)

Bernard Gui is known for his career as an inquisitor but he was also a prolific historian. His illustrated genealogical tree of the kings of France, revised over several decades in the early 14th c ... [more ▼]

Bernard Gui is known for his career as an inquisitor but he was also a prolific historian. His illustrated genealogical tree of the kings of France, revised over several decades in the early 14th c., foregrounds the anxieties and crises that affected the end of the direct Capetian line by stressing a single line of male succession. However, the reception of Bernard's Arbor in Avignon stresses the opposing idea, suggesting that genealogies are complex, discontinuous and multiple. [less ▲]

Perception of immigration to Iceland: The host country perspective

in Meckl, Markus; Gunnþórsdóttir, Hermina (Eds.) Samfélag fjölbreytileikans: Samskipti heimamanna og innflytjenda á Íslandi. (2020)

With 35.5 immigrants per 1000 inhabitants, Iceland had the third highest number of immigrants per inhabitants in Europe in 2018. Until the turn of the century, the foreign population percentage in Iceland ... [more ▼]

With 35.5 immigrants per 1000 inhabitants, Iceland had the third highest number of immigrants per inhabitants in Europe in 2018. Until the turn of the century, the foreign population percentage in Iceland was around 2%. In the last 5 years, this percentage has risen steadily to nearly 14% in 2020. How is this rapid rise in immigration experienced by the host country population? How are immigrants perceived and what are expectations in terms of behavior? The Inclusive Societies – Iceland project investigated both, the immigrants’ situation in Iceland, but also the native populations’ attitude towards immigration and immigrants. It is important to take the host country perspective into consideration, as diversity ideologies will also determine the acculturation options for minorities. A quantitative survey was conducted among 3630 native Icelanders (51.1% women, MAge = 50.8, SD = 15.6), spread across all regions of Iceland. The questions covered a range of domains pertinent to life in Iceland. In this Chapter only the questions pertaining directly to immigration and immigrants are analyzed. The results indicate that culture contact takes place – with, over two thirds of participants indicating that they have invited immigrants to their home and slightly under two thirds having been invited to immigrants’ homes. Overall, the perception is that immigrants have made a positive impact to communities. The vast majority of participants expect immigrants to learn Icelandic. The greatest divergence of views was found concerning the question, if immigrants should adopt Icelandic customs and values. The findings will be discussed in light of policy implications. [less ▲]

Luxembourg Economy Facing Challenges: A Historical Overview

in Hartley, Cathy (Ed.) Western Europe 2021 (2020)

The chapter focused on Luxembourg economy and history will endeavour to explain how Luxembourg managed to achieve transitions from an agrarian economy to a knowledge-driven economy; its current strengths ... [more ▼]

The chapter focused on Luxembourg economy and history will endeavour to explain how Luxembourg managed to achieve transitions from an agrarian economy to a knowledge-driven economy; its current strengths and weaknesses; and its future challenges in an increasingly globalized, competitive international environment [less ▲]

The Education Report for Luxembourg

in Oggenfuss, Chantal; Wolter, Stefan C. (Eds.) National Education Reports in European Countries. CIDREE Yearbook 2020. (2020)

The role of the European Investment Bank in Times of COVID-19

in McDonald, D.A.; Marois, T.; Barrowclough, D.V. (Eds.) Public Banks and Covid-19: Combatting the Pandemic With Public Finance. Municipal Services Project (2020)

The European Guarantee Fund (EGF) is spearheading European Investment Bank (EIB) action in response to Covid-19. It will provide guarantees to the EIB and the EIF to reimburse any possible losses incurred ... [more ▼]

The European Guarantee Fund (EGF) is spearheading European Investment Bank (EIB) action in response to Covid-19. It will provide guarantees to the EIB and the EIF to reimburse any possible losses incurred in their operations. By pooling credit risk across all of the EIB’s members, the overall average cost of the EGF will be significantly reduced, compared to national schemes. Financially speaking, this appears an efficient solution given the objectives of a Regional Development Bank – which the EIB can be categorised. Most of the EGF funding will be made available through financial intermediaries – National Promotional Banks and commercial banks. Once the funds are made available and the list of financial intermediaries established, companies can file requests directly with financial intermediaries. We argue that especially in view of the public health crisis, it is high time for the EIB to establish a health sector strategy and step up its contribution from its own funds, beyond risk-sharing facilities with the Member States and the Commission as EGF and IDFF respectively. In its response to Covid-19 economic crisis, it is imperative for the EIB to focus squarely on the final beneficiaries (SMEs, innovation, social and environmental projects) rather than the private financial intermediaries. For the EU’s public bank, the need for assuring transparency and accountability, in view of the increasing use of budgetary and Member States’ funds especially in the public good health sector, is higher than ever. [less ▲]

EGTC: A tool for fostering spatial justice in EUropean borderlands

in Ocskay, Gyula (Ed.) 15 years of the EGTCs. Lessons learnt and future perspectives. (2020)

Border areas are peripheries whose functions have been transformed under the impetus of the European integration process. From former frontlines, they have become interfaces, so that they are often ... [more ▼]

Border areas are peripheries whose functions have been transformed under the impetus of the European integration process. From former frontlines, they have become interfaces, so that they are often portrayed as “laboratories of European integration”. Yet, as their spatiality is shaped by sometimes two contradictory forms of territorialities; that of Member States and of the European Union (EU), they are unequally able to shape their own future. This contribution uses legal geography and spatial justice to discuss three main manifestations of this situation. Firstly, as Member States use the border as a resource and a marker of sovereignty, EUropean borderlands’ own interests are often given lesser priority. Secondly, as demonstrated by the Cross-Border Review (EC, 2017), they face a number of legal obstacles hindering their effective access to EU law. Thirdly, multi-level mismatch limits borderlands’ effective capacity to steer their own development. This contribution outlines the extent to which the EGTC instrument partially tackles these challenges and enhances procedural justice for EUropean borderlands; also shedding light on the interrelations between law and space in EUropean borderlands. It reveals that law dedicated to EUropean borderlands is paramount for them to have effective capacity to shape their own future and for the EU to develop an integration process that is more just towards EUropean borderlands. [less ▲]

Chapitres sur le droit européen et comparé de la consommation

in Fenouillet, Dominique (Ed.) Dalloz Action - Droit de la consommation (2020)

The European Union and the Energy Charter Treaty: What Next After Achmea?

in Andenas, Mads; Pantaleo, Luca (Eds.) EU External Action in International Economic Law: Recent Trends and Developments (2020)

Optimal Management of Electrified and Cooperative Bus Systems

in Transportation Systems for Smart, Sustainable, Inclusive and Secure Cities (2020)

Entwicklung der Europäischen Normung im Verbundbau

in Siebert, Gerald (Ed.) Festschrift zum 70. Geburtstag von Prof. Dr.-Ing. I. Mangerig (2020)

EN 1994-1- ist als Eurocode 4 für die Bemessung und Ausführung von Stahlverbundkonstruktionen in Deutschland als DIN EN 1994-1-1 seit 2012 bauaufsichtlich eingeführt. Im Rahmen des Europäischen Mandats ... [more ▼]

EN 1994-1- ist als Eurocode 4 für die Bemessung und Ausführung von Stahlverbundkonstruktionen in Deutschland als DIN EN 1994-1-1 seit 2012 bauaufsichtlich eingeführt. Im Rahmen des Europäischen Mandats M515 erfolgt aktuell eine Überarbeitung aller Eurocodes, mit dem Ziel, diese in die nächste Normungsgeneration zu überführen und die erforderlichen Anpassungen an den Stand der Technik sicherzustellen. Dieser Beitrag erläutert den derzeitigen Stand der Bearbeitung des Eurocode 4 und gibt einen Einblick in die damit verbundenen Diskussionen und die zu erwartenden Änderungen und Neuerungen. [less ▲]

Die Deutschordenskommende in der Stadt Luxemburg im 14. und 15. Jahrhundert

in Sarnowsky, Jürgen (Ed.) Studies on the Military Orders, Prussia, and Urban History: Essays in honour of Roman Czaja on the occasion of his sixtieth birthday. Beiträge zur Ritterordens-, Preussen- und Städteforschung. Festschrift für Roman Czaja zum 60. Geburtstag (2020)

Geschichte der Niederlassung des Deutschen Ordens in der Stadt Luxemburg im 14. und 15. Jh., insbesondere ihres Besitzes und ihrer Einkünfte anhand des Zionsregisters von 1457-58

Penetration of Union Law into the Space Sector

in Petrlik, David; Bobek, Michal; Passer, Jan (Eds.) et al Evolution des rapports entre les ordres juridiques de l'union européenne, international et nationaux (2020)

The chapter deals with the evolution of the space competence of the European Union and its interpretation. It analyses the complex relation of the EU to the ESA, and presents national legislation of EU ... [more ▼]

The chapter deals with the evolution of the space competence of the European Union and its interpretation. It analyses the complex relation of the EU to the ESA, and presents national legislation of EU member States. [less ▲]

Energy-efficient deployment in wireless edge caching

in Wireless Edge Caching: Modeling, Analysis, and Optimization (2020)

In this chapter, we investigate the performance of edge-caching wireless networks by taking into account the caching capability when designing the signal transmission. We consider hierarchical caching ... [more ▼]

In this chapter, we investigate the performance of edge-caching wireless networks by taking into account the caching capability when designing the signal transmission. We consider hierarchical caching systems in which the contents can be prefetched at both user terminals or the base station and investigate the energy performance under two notable uncoded and coded caching strategies. The backhaul and access throughputs are derived for both caching policies for arbitrary values of base station and user cache sizes from which closed-form expressions for the corresponding system energy efficiency (EE) are obtained. Furthermore, we propose two optimization problems to maximize the system EE and minimize the content delivery time subject to some given quality of service requirements. [less ▲]

Economics in Judicial Decision-Making: Four Types of Situations Where Judges May Apply Economics

in Cserne, Peter; Esposito, Fabrizio (Eds.) Economics in Legal Reasoning (2020)

Corona and the Media

in Mein, Georg; Pause, Johannes (Eds.) Self and Society in the Corona Crisis (2020)

Reconstructing the Treaty Network – the EU law perspective (EU report IFA Congress 2020)

in Duff, David; Gutmann, Daniel (Eds.) Cahiers de droit fiscal international 2020: Reconstructing the treaty network (2020)

European Union law overlaps and interacts with both the OECD’s Base Erosion and Profit Shifting project (BEPS) and its implementation and the member states’ tax treaties between them and with third ... [more ▼]

European Union law overlaps and interacts with both the OECD’s Base Erosion and Profit Shifting project (BEPS) and its implementation and the member states’ tax treaties between them and with third countries, and there is also an area where all three fields meet. This intersection of EU law, BEPS and member states’ (mostly) bilateral tax treaties is the subject of this report. [less ▲]

Historical roots and strands of physical education and school sport development in Europe

in Naul, Roland; Scheuer, Claude (Eds.) Research on Physical Education and School Sport in Europe (2020)

The General Scope of the ATAD and its Position in the EU Legal Order

in Haslehner, Werner; Pantazatou, Aikaterini; Kofler, Georg (Eds.) et al A Practical Guide to the Anti-Tax Avoidance Directive (2020)

This chapter analyses the scope of the anti-tax avoidance directive (ATAD) as implemented in 2020 and its positioning within the EU legal order, in particular vis-à-vis primary EU law, national tax rules ... [more ▼]

This chapter analyses the scope of the anti-tax avoidance directive (ATAD) as implemented in 2020 and its positioning within the EU legal order, in particular vis-à-vis primary EU law, national tax rules, and bilateral tax agreements. It examines the interpretation of the provisions of the ATAD and their compatibility with higher ranking norms, such as the fundamental freedoms, State aid rules, and fundamental rights. [less ▲]

The Apple State Aid Case

in Lang, Michael; Pistone, Pasquale; Rust, Alexander (Eds.) et al CJEU - Recent Developments in Direct Taxation 2019 (2020)

The Apple Case raises a number of questions concerning the application of State aid review to the taxation of multinational entities. The case’s prominence stems primarily from the taxpayer’s brand ... [more ▼]

The Apple Case raises a number of questions concerning the application of State aid review to the taxation of multinational entities. The case’s prominence stems primarily from the taxpayer’s brand recognition and the amount of taxes at stake; the legal questions raised, however, are interesting in their own right: the case differs in several respects from the previously decided Fiat and Starbucks cases, leaving the outcome quite open. First, while it has been held by the General Court in those previous cases that the arm’s length principle can be used as a yardstick to assess transfer prices accepted by a Member State’s administration, it is not inevitable that this implies the similar applicability of the AOA to branches of non-resident companies. Second, the application of the AOA appears only to be leading to a decisive win for the Commission if the Court agrees that the US head offices do not exercise important functions related to Apple’s IP. As the Commission both accepted the claim that the subsidiaries’ effective management and control was exercised there and did not challenge the CSA (and – by implication – accepted the reality of ownership of IP by those subsidiaries), this may turn out to be difficult to prove. A third doubt arises from the apparent acceptance by the Commission that the aid granted by Ireland could be reduced to the extent that other countries would make valid claims to tax the same profits that the Commission considers attributable to the Irish branches, especially in light of the fact that it appears the entirety of the relevant profits can be included in US taxation following the reforms introduced with the 2017 Tax Cuts and Jobs Act with respect to global intangible low-taxed income. That being said, the Commission is surely on stronger ground in claiming that the Irish tax system as applied in practice may have left too much discretion to tax authorities in any given case. It will be interesting to see how much weight the Court will give to the paucity of available documentation from the time of the tax rulings, and how it will consider the transfer-pricing reports produced ex post facto to justify the outcome when the Commission investigated them. [less ▲]

Les exceptions à la règle de l’Etat de droit: déroger aux droits fondamentaux en période de crise?Cahiers Jean Monnet, Actes des ateliers doctoraux « L’état de droit », Centre d'Excellence Europe Capitole

in Cahiers Jean Monnet, Actes des ateliers doctoraux « L’état de droit », Centre d'Excellence Europe Capitole (2020)

Postwachstumsgeographien. Konzeptionelle und thematische Eckpunkte der Anthologie

in Lange, Bastian; Hülz, Martina; Schmid, Benedikt (Eds.) et al Postwachstumsgeographien. Raumbezüge diverser und alternativer Ökonomien (2020)

The ITU Facing the Emergence of the Internet, 1960s–Early 2000s

in Fickers, Andreas; Balbi, Gabriele (Eds.) History of the International Telecommunication Union (ITU) (2020)

The development of data networks was based on the technical convergence of two worlds in the 1960s: telecommunications and computing. The ITU was thereby involved early on through the Consultative ... [more ▼]

The development of data networks was based on the technical convergence of two worlds in the 1960s: telecommunications and computing. The ITU was thereby involved early on through the Consultative Committee for International Telephony and Telegraphy (CCITT, now known as ITU- T) in the debates concerning transport protocols that arose from the 1970s. At the CCITT, telecommunications’ representatives decided in favour of virtual circuits, which enjoyed a long lifespan. Nevertheless, this choice diverged from the one made by the Arpanet’s researchers, and later the Internet’s community. Faced by the success of Internet and a new model of technical decisions and governance arising within the Internet community, which was openly divergent from the standardization previously at work, the ITU generated strong criticism at the end of the 1990s and at the beginning of the 2000s when it tried to enter the Internet field. The ITU then sought to restore its techno-diplomatic role through multi-stakeholderism, of which the World Summit on the Information Society (2003 and 2005) marked a crucial step. By crossing organizational archives, CCITT and ITU reports, oral history, press materials and web archives, this chapter will show how the ITU dealt with the transition from a well-recognized and salient techno-diplomatic role - partly due to the telecommunications’ monopolies- to a more peripheral position during the deregulation and the growth of the Internet. [less ▲]

Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6

in Haslehner, Werner; Pantazatou, Aikaterini; Kofler, Georg (Eds.) et al A Guide to the Anti-Tax Avoidance Directive (2020)

The Future Food Chain: Digitization as an Enabler of Society 5.0

in Building the Future of Food Safety Technology, 1st Edition, Blockchain and Beyond (2020)

Food systems and food supply chains (FSCs) have undergone significant changes in their operations and structure over the last decade as globalization expands both food choice and availability. As FSCs ... [more ▼]

Food systems and food supply chains (FSCs) have undergone significant changes in their operations and structure over the last decade as globalization expands both food choice and availability. As FSCs lengthen, and food passes through extended trading relationships, transparency on food origins, methods of cultivation, harvest, processing as well as labor conditions and sustainability is reduced, along with food trust. Moreover, while the rapid pace of technology innovation benefits FSCs, we are witness to the usage of social media platforms by citizen-consumers to amplify the rhetoric related to recurring incidents and crises in food quality, food safety, food fraud, food security, sustainability, and other ethical lapses. Furthermore, we are witness to new evidence on the global burden of foodborne diseases, including non-communicable diseases that range from severe malnutrition to morbid obesity and from severe illnesses requiring hospitalization to mortality. The World Health Organization claims that thirty-one foodborne hazards cause six-hundred million illnesses and four-hundred and twenty thousand deaths annually. Overcoming these challenges requires a holistic reframing of our food systems and societal challenges. The emergence of the United Nations (UN) Sustainable Development Goals (SDGs) provides an overarching framework for collaboration and alignment. Japan has put forward a vision for a human-centric, technology-enabled future branded as "Society 5.0". Increasingly, the redesign of FSCs necessitates a concerted, multi-stakeholder effort and the development of digitization strategies in order to cope with the evolution toward the vision of Society 5.0 and to achieve the UN SDGs. [less ▲]

Blockchain and GS1 Standards in the Food Chain: A Review of the Possibilities and Challenges

in Building the Future of Food Safety Technology, 1st Edition, Blockchain and Beyond (2020)

The globalization of food systems has engendered significant changes to the operation and structure of food supply chains (FSCs). Alongside increasing consumer demands for safe and sustainable food ... [more ▼]

The globalization of food systems has engendered significant changes to the operation and structure of food supply chains (FSCs). Alongside increasing consumer demands for safe and sustainable food products, FSCs are challenged with issues related to information transparency and consumer trust. Uncertainty in matters of transparency and trust arises from the growing information asymmetry between food producers and food consumers. In particular: how and where food is cultivated, harvested, processed, and under what conditions. FSCs are tasked with guaranteeing the highest standards in food quality and food safety-ensuring the use of safe and authentic ingredients, limiting product perishability, and mitigating the risk of opportunism such as quality cheating or falsification of information. A sustainable, food-secure world will require multidirectional sharing of information and enhanced information symmetry between food producers and food consumers. The need for information symmetry will drive transformational changes in FSCs methods of practice and will require a coherent standardized framework of best practice recommendations to manage logistic units in the food chain A standardized framework will enhance food traceability, drive FSC efficiencies, enable data interoperability, improve data governance practices, and set supply chain identification standards for products and assets (what), exchange parties (who), locations (where), business processes (why) and sequence (when). FSCs began to adopt industry-driven supply chain standards in 1974 when the first barcode was scanned at a point-of-sale at Marsh's Supermarket in Troy, Ohio. However, the adoption of standards alone will not adequately address the challenges created by the information asymmetry between food producers and food consumers. Therefore, this paper examines the integration of GS1 standards with the functional components of Blockchain technology as an approach to realize a coherent standardized framework of industry-based tools for successful FSC transformation. [less ▲]

Lockdown strategies, mobility patterns and COVID-19

in Covid Economics - Vetted and Real-Time Papers (2020)

Assyria in Early Modern Historiography

in Grogan, Jane (Ed.) Beyond Greece and Rome: Reading the Ancient <near East in Early Modern Europe (2020)

This article provides a starting point for the understudied pre-nineteenth-century reception of Assyria. In early modern Europe, knowledge about ancient Assyria was mainly derived from a small pool of ... [more ▼]

This article provides a starting point for the understudied pre-nineteenth-century reception of Assyria. In early modern Europe, knowledge about ancient Assyria was mainly derived from a small pool of classical authors; an entirely textual tradition, centred around the figures of Semiramis and Sardanapalus, which was transmitted through strict repetition in late medieval and early modern history writing. The narrow scope and repetitive nature of this tradition raise questions for historiography – what kind of historical knowledge can be produced from such limited sources? And, crucially, what notions about Assyria can emerge here? By examining the treatment of Semiramis and Sardanapalus in three geographically and chronologically diverse case-studies (Giovanni Boccaccio, Johannes Carion and Philip Melanchthon, and Walter Ralegh), this article sheds light on the negotiations between received practices and historiographical trends, the influence of moral imperatives and gendered logic, and establishes the longevity and pan-European spread of the historiographical tradition on Assyria. [less ▲]