Today
Bookmark and Share    
Full Text
Peer Reviewed
See detailUnpacking Tourism in the Cold War: International Tourism and Commercialism in Socialist Romania, 1960s-1980s
Stefan, Oana Adelina UL

in Contemporary European History (in press)

The role of market oriented tourist policies in the planned economies of socialist Eastern Europe has been long overlooked. This article examines how the socialist regime in Romania moved from sheer ... [more ▼]

The role of market oriented tourist policies in the planned economies of socialist Eastern Europe has been long overlooked. This article examines how the socialist regime in Romania moved from sheer ideological rhetoric to commercialism and market-driven strategies when promoting Romania as a tourist destination in the ‘West’ between the 1960s and the 1980s. It argues that there was a continual shifting between using tourism as an ideological tool and a certain pragmatism that was needed to turn Romania into a desirable tourist destination. [less ▲]

Detailed reference viewed: 12 (2 UL)
See detailCombatting Illicit Trade in Tobacco Products: Comparative. Analysis of Law and Practice
Tosza, Stanislaw UL

in Tosza, Stanislaw; Vervaele, John A. E. (Eds.) Combatting Illicit Trade in Tobacco Products (2022)

Illicit production and trade in tobacco products – be they counterfeited cigarettes of major brands, smuggled into or produced within the EU, or tobacco products produced under new labels (so-called cheap ... [more ▼]

Illicit production and trade in tobacco products – be they counterfeited cigarettes of major brands, smuggled into or produced within the EU, or tobacco products produced under new labels (so-called cheap whites) illicitly introduced to the market – jeopardises the goals of tobacco policies and lowers the revenues of the EU and of the national budget. It also fuels organised crime, providing it with – as will be shown below – relatively easy opportunities for lucrative illegal business. This chapter will analyse and synthesise the outcome of the research in this book. Its aim is to show similarities and differences between national approaches and tendencies in enforcement against the illicit trade in tobacco products (ITTP). Furthermore, its objective is to identify positive aspects of the current enforcement practice as well as shortcomings hampering the fight against this phenomenon, resulting in enforcement gaps. [less ▲]

Detailed reference viewed: 22 (0 UL)
See detailIntroduction
Tosza, Stanislaw UL; Vervaele, John A. E.

in Tosza, Stanislaw; Vervaele, John A. E. (Eds.) Combatting Illicit Trade in Tobacco Products (2022)

This chapter provides the introduction to the book. It sets out the context of the topic and explains the research presented in this book, the relevant legal framework and institutional actors as well as ... [more ▼]

This chapter provides the introduction to the book. It sets out the context of the topic and explains the research presented in this book, the relevant legal framework and institutional actors as well as the methodology of the research. The chapter explains the structure of the book and provides brief summaries of each chapter. [less ▲]

Detailed reference viewed: 23 (1 UL)
See detailCombatting Illicit Trade in Tobacco Products
Tosza, Stanislaw UL; Vervaele, John A. E.

Book published by Springer (2022)

This book focuses on the enforcement aspect of tobacco control policy, and argues that the intense regulation of the tobacco market will never be successful as long as it can be circumvented by the ... [more ▼]

This book focuses on the enforcement aspect of tobacco control policy, and argues that the intense regulation of the tobacco market will never be successful as long as it can be circumvented by the availability of illicit tobacco products. Yet, current efforts to combat illicit tobacco trade are insufficient, suffering from several flaws and gaps at the regulatory and operational levels. The aim of this book is to provide an analysis of the legal framework and practice of enforcement with regard to illicit tobacco products. Combining criminological and legal perspectives, it presents and critically analyses the phenomenon of illicit tobacco trade, as well as the policies, legal frameworks and practices in six EU countries with regard to combatting this phenomenon, assessing the strengths and weaknesses of their approaches. Furthermore, it studies the relationship between the EU and third countries (e.g. Ukraine) in terms of how the EU can influence policy and enforcement in these countries in order to counter illicit tobacco trafficking. Not exclusively focusing on the EU, the book also includes an analysis of enforcement against illicit tobacco products in the US. The EU Member States analysed in the book (Belgium, Germany, Italy, Latvia, the Netherlands and Poland) reflect the range of currently available approaches. Some of them have ratified the WHO Protocol against tobacco smuggling; others have not. They belong to different legal traditions and face different challenges due to their respective border situations. While Belgium and the Netherlands are key entry ports to the EU, Poland and Latvia represent the Eastern land border of the EU, with various regional challenges. Italy has a long maritime border, where trafficking is possible from Northern Africa and from the Middle East. It also has significant experience in fighting organised crime. Lastly, Germany is the largest market in Europe and situated in the middle of these trafficking routes. [less ▲]

Detailed reference viewed: 27 (2 UL)
See detailTrends and Challenges in Combating Illicit Trade in Tobacco Products in the U.S.
Tosza, Stanislaw UL; Kajić, Matija

in Tosza, Stanislaw; Vervaele, John A. E. (Eds.) Combatting Illicit Trade in Tobacco Products (2022)

Most of the illicit tobacco trade (ITT) in the USA is caused by high tax rates on cigarettes in many states and localities and the availability of much cheaper cigarettes from low tax states and other low ... [more ▼]

Most of the illicit tobacco trade (ITT) in the USA is caused by high tax rates on cigarettes in many states and localities and the availability of much cheaper cigarettes from low tax states and other low-tax jurisdictions, such as Tribal lands or Internet sales from domestic sellers or international sellers (who can evade all U.S. federal, state, local cigarette taxes). This chapter aims to give an account of how the U.S. deals with this and other problems of illicit tobacco trade, including both its successes and its shortcomings. The chapter gives an account of necessary aspects of regulation, and explains the enforcement side, including policy, applicable law, and agency involvement. Particular attention is paid to central challenges of U.S. efforts to fight the ITT, including prioritisation of ITT in comparison to other criminal activities, data on ITT related criminal activity, track and trace systems, and coordination among responsible agencies and levels of government. [less ▲]

Detailed reference viewed: 27 (1 UL)
Full Text
Peer Reviewed
See detailIntergenerationality in the light of indeterminacy
Boulanger, Dany; Albert, Isabelle UL; Abbey, Emily

in Integrative Psychological and Behavioral Science (2022), 56(1),

This Special Issue aims to shed light on the undetermined nature of intergenerational trajectories. Indeterminacy has been suggested to the author as an avenue to tackle the dynamic aspect –which entails ... [more ▼]

This Special Issue aims to shed light on the undetermined nature of intergenerational trajectories. Indeterminacy has been suggested to the author as an avenue to tackle the dynamic aspect –which entails looking at tensions in an unfolding process— of intergenerationality. We present the paper in this Special Issue by insisting on their main contributions, we identify HOW they define the concept of generation, particularly in reference to indeterminacy. [less ▲]

Detailed reference viewed: 24 (0 UL)
See detailConflict of Laws - A Comparative Approach
Cuniberti, Gilles UL

Book published by Edward Elgar - 2nd (2022)

Now in its second edition, and with significant updates and new material, Gilles Cuniberti’s innovative textbook offers a comparative treatment of private international law, a field of great importance in ... [more ▼]

Now in its second edition, and with significant updates and new material, Gilles Cuniberti’s innovative textbook offers a comparative treatment of private international law, a field of great importance in an increasingly globalized world. Written by a leading voice in the field, and using a text and cases approach, this text systematically presents and compares civil law and common law approaches to issues primarily within the United Kingdom, United States, France and the EU, as well as offering additional updated insights into rules applicable in other jurisdictions such as Japan, China and Germany. Key features of the second edition include: • New topics covered in the fields of jurisdiction and foreign judgments • Original discussions surrounding the 2019 Hague Convention on Judgments and the changes contemplated by the new US Restatement on Conflict of Laws • US, EU, French and English perspectives integrated throughout the text to ensure maximum relevance and encourage students to make comparative assessments • Carefully selected extracts from primary and secondary sources that build a clear picture of the field, as well as expert analytical commentaries and questions that set these extracts in context. [less ▲]

Detailed reference viewed: 25 (7 UL)
Full Text
Peer Reviewed
See detailCorporate social responsibility budgeting and spending during COVID–19 in Oman: A humanitarian response to the pandemic
Baatwah, Saeed Rabea; Al-Qadasi, Adel Ali; Al-Shehri, Amer Mohammed et al

in Finance Research Letters (2022)

COVID–19 is causing economic panic among people, governments, and businesses, requiring greater corporate social responsibility (CSR). Using a sample of Omani-listed firms, this study shows that CSR ... [more ▼]

COVID–19 is causing economic panic among people, governments, and businesses, requiring greater corporate social responsibility (CSR). Using a sample of Omani-listed firms, this study shows that CSR budgeting and spending have increased considerably during the pandemic. It also shows that CSR budgeting is positively affected by the increase in COVID–19 deaths. CSR spending increases with the number of COVID–19 confirmed and fatal cases. These findings suggest that firms resort to CSR to reduce the negative consequences of the pandemic. [less ▲]

Detailed reference viewed: 32 (2 UL)
See detailPan Am and Socialist Romania: Flying from New York to Bucharest in the 1970s
Stefan, Oana Adelina UL

Presentation (2021, December 02)

Detailed reference viewed: 15 (0 UL)
Full Text
See detailAktives Altern im Kontext kultureller Vielfalt in Luxemburg
Albert, Isabelle UL; Hoffmann, Martine; Vandenbosch, Petra et al

Report (2021)

Ausgangspunkt des PAN-VAL Projekts „Aktives Altern in Luxemburg“, das in enger Zusammenarbeit zwischen der Universität Luxemburg und GERO durchgeführt wurde, war die Frage, inwieweit soziale Aktivitäten ... [more ▼]

Ausgangspunkt des PAN-VAL Projekts „Aktives Altern in Luxemburg“, das in enger Zusammenarbeit zwischen der Universität Luxemburg und GERO durchgeführt wurde, war die Frage, inwieweit soziale Aktivitäten und Angebote von einer diversen Population genutzt werden. In der Studie wurden die Bedürfnisse und Erwartungen von Menschen über 50 (Luxemburger*innen und Nicht-Luxemburger*innen) in Bezug auf ihre sozialen Netzwerke, ihr soziales Eingebundensein, ihre Freizeitaktivitäten innerhalb ihrer Gemeinde und ihr Zugehörigkeitsgefühl sowie ihre Zufriedenheit mit verschiedenen Lebensbereichen untersucht. Gleichzeitig zielte die Studie darauf ab, zu ermitteln, welche Faktoren eine Teilnahme begünstigen und was Menschen daran hindert, an öffentlichen Freizeitangeboten teilzunehmen. In der vorliegenden Broschüre werden die wichtigsten Ergebnisse der quantitativen und der qualitativen Teilstudien zusammengeführt sowie im Anschluss daran Hinweise für die Gestaltung von Angeboten gegeben. Hierbei werden Module präsentiert, um ältere Menschen mit Migrationshintergrund besser einzubeziehen und Dienstleistungen für ein aktives Altern einer immer diverseren Zielgruppe zu entwickeln. Die Broschüre richtet sich damit an alle, die sich mit der Gestaltung von Angeboten für soziale Aktivitäten – für Ältere, aber nicht nur – im Kontext kultureller Diversität befassen. [less ▲]

Detailed reference viewed: 41 (5 UL)
Full Text
See detailLe vieillissement actif dans le contexte de la diversité culturelle au Luxembourg
Albert, Isabelle UL; Hoffmann, Martine; Vandenbosch, Petra et al

Report (2021)

Le point de départ du projet PAN-VAL « Vieillissement actif au Luxembourg », qui a été mené à bien en collaboration étroite avec l’Université du Luxembourg et GERO, était la question de savoir dans quelle ... [more ▼]

Le point de départ du projet PAN-VAL « Vieillissement actif au Luxembourg », qui a été mené à bien en collaboration étroite avec l’Université du Luxembourg et GERO, était la question de savoir dans quelle mesure les activités sociales et les offres sont utilisées par une population diversifiée. Dans le cadre de cette étude, les besoins et les attentes de personnes de plus de 50 ans (Luxembourgeois(es) et non-Luxembourgeois(es)) ont été étudiés en ce qui concerne leurs réseaux sociaux, leur intégration sociale, leurs activités de loisir au sein de leur communauté et leur sentiment d’appartenance ainsi que leur satisfaction avec divers domaines de la vie. En même temps, l’objectif de l’étude était de déterminer quels facteurs favorisent une participation et ce qui empêche les personnes de participer aux offres de loisirs publiques. Dans la brochure présente ont été réunis les résultats les plus importants des études partielles quantitatives et qualitatives suivis d’indications pour l’organisation d’off res. On y présentera des éléments afin de mieux intégrer les personnes âgées issues de l’immigration et de mettre au point des services pour un vieillissement actif d’un groupe cible toujours plus diversifié. Ainsi, cette brochure s’adresse à tous ceux qui s’occupent de l’organisation d’offres pour des activités sociales – pour personnes âgées, mais pas uniquement – dans le contexte de la diversité culturelle. [less ▲]

Detailed reference viewed: 47 (5 UL)
Full Text
See detailFunctional coatings based on MWCNT-Metal oxide nanocomposite for solar energy harvester application.
Prasadam, Vasu Prasad UL

Doctoral thesis (2021)

Global energy demand propelled humankind in search of clean and renewable energy sources. Among them, solar energy outstands all the available renewable sources. In this context, concentrated solar ... [more ▼]

Global energy demand propelled humankind in search of clean and renewable energy sources. Among them, solar energy outstands all the available renewable sources. In this context, concentrated solar thermal technology (CST) and hydrogen storage via solar water splitting significant feature contributions in global power generation. Nevertheless, the major challenge in CST technology is achieving a high solar absorption selectivity with thermal stability above 923 K. Whereas the limited chemical stability and low performance remain significant challenges in solar water-splitting technology. We address these technologies' critical issues through multiwalled carbon nanotubes (MWCNT)-metal oxide hybrid materials. MWCNTs are known for their high solar absorption, thermal and electrical conductivity. While metal oxides such as VO2, Al-doped ZnO are known for their infrared reflecting properties with high transparency in the visible region. TiO2 and ZnO have appropriate band positions for water splitting reactions. Here, combining CNTs and metal oxides at the nanoscale leads to unique properties not present in individual constituents. We fabricate the MWCNT-metal oxide through the hybrid chemical vapour deposition-atomic layer deposition (CVD-ALD) process. Here the CVD is implemented to grow MWCNTs, while ALD is used to produce conformal metal oxide shells on the 3D porous MWCNT structures. The MWCNT-VO2 nanostructures performed in this study feature a solar selectivity modulation across the semiconductor-metal transition temperature of VO2, i.e., 67˚C. The thermally induced optical modulation was investigated as a function of the morphology of VO2 phase. The grown VO2 nanoparticles on MWCNT illustrate an enhancement in the spectral emissivity across the SMT temperature. A contrasting optical modulation is displayed by the continuous VO2 layer on MWCNT. Aluminium doped zinc oxide (AZO) layer (4.7 at %) illustrated solar absorbance of 0.96 and thermal emittance of 0.6. The limited thermal stability of the engineered MWCNT-AZO was enhanced by the deposition of a thin Al2O3 layer at the MWCNT-AZO interface. A core-double shell structure, i.e., CNT-Al2O3-AZO, withstands thermal treatment at 1000 K for 72 h. Solar water splitting study on MWCNT-TiO2 and MWCNT-ZnO nanostructures revealed a significant performance improvement relative to the respective oxides. For MWCNT-TiO2 core-shell structure, an enhancement of photocurrent by 400 % was observed relative to planar Si-TiO2. While in MWCNT-ZnO core-shell structure, similar results as CNT-TiO2 is observed but with higher photocurrent density because of better electrical properties of ZnO. We observed an increase of 458 % of the photocurrent density relative to Si-ZnO. The difference in performance between Si-ZnO/TiO2 and MWCNT-ZnO/TiO2 was associated with the diminished electron-hole recombination, efficient electron collection and increased relative surface in the core-shell structure. [less ▲]

Detailed reference viewed: 48 (4 UL)
Full Text
See detailExcess Control Rights, Multiple Large Shareholders, and Corporate Cash Holding Behavior
Benkraiem, Ramzi; Boubaker, Sabri; Derouiche, Imen UL et al

Scientific Conference (2021, October 01)

This article examines the effects of excess control rights of the controlling shareholder and the presence of multiple large shareholders on the propensity of firms to save cash out of cash flow, i.e. the ... [more ▼]

This article examines the effects of excess control rights of the controlling shareholder and the presence of multiple large shareholders on the propensity of firms to save cash out of cash flow, i.e. the sensitivity of cash to cash flow. Using a data set covering 6,430 firm–year observations of 634 French listed firms, the evidence shows that firms have high cash flow sensitivity of cash when the controlling shareholder‘s control rights exceed its cash-flow ownership. However, this sensitivity decreases with the contestability of the controlling owner‘s power. Taken together, these findings provide empirical support to the argument that firms experiencing excess control rights save more cash out of cash flow due to their considerable financial constraints that are lowered in the presence of high control contestability. [less ▲]

Detailed reference viewed: 38 (0 UL)
Full Text
Peer Reviewed
See detailVoluntary disclosure, tax avoidance and family firms
Derouiche, Imen UL; Boubaker, sabri; Nguyen, Hung

in Journal of Management and Governance (2021)

This study examines the effect of voluntary disclosure in annual reports on tax avoidance activities. The agency theory of tax avoidance suggests that tax sheltering is associated with important agency ... [more ▼]

This study examines the effect of voluntary disclosure in annual reports on tax avoidance activities. The agency theory of tax avoidance suggests that tax sheltering is associated with important agency costs, underlining the importance of corporate governance mechanisms such as voluntary disclosure in shaping tax planning. Using a sample of 3448 firm-year observations of French listed firms over 2007–2013, the results show that voluntary disclosure is associated with lower tax avoidance activities, providing evidence that this disclosure can be seen as an effective monitoring tool that reduces the insiders’ likelihood to engage in rent extraction through tax avoidance activities. The results also indicate that the negative effect of voluntary disclosure on tax avoidance is significant only when family control is below 40%, suggesting that the disciplinary role of voluntary disclosure is limited to firms with relatively low family control levels. Overall, our findings are consistent with the agency theory of tax avoidance and highlight the important role of corporate disclosure in improving corporate governance. [less ▲]

Detailed reference viewed: 40 (0 UL)
Full Text
Peer Reviewed
See detailSingle-cell sequencing of human midbrain reveals glial activation and a Parkinson-specific neuronal state.
Smajic, Semra UL; Prada-Medina, Cesar A.; Landoulsi, Zied UL et al

in Brain : a journal of neurology (2021)

Idiopathic Parkinson's disease is characterized by a progressive loss of dopaminergic neurons, but the exact disease etiology remains largely unknown. To date, Parkinson's disease research has mainly ... [more ▼]

Idiopathic Parkinson's disease is characterized by a progressive loss of dopaminergic neurons, but the exact disease etiology remains largely unknown. To date, Parkinson's disease research has mainly focused on nigral dopaminergic neurons, although recent studies suggest disease-related changes also in non-neuronal cells and in midbrain regions beyond the substantia nigra. While there is some evidence for glial involvement in Parkinson's disease, the molecular mechanisms remain poorly understood. The aim of this study was to characterize the contribution of all cell types of the midbrain to Parkinson's disease pathology by single-nuclei RNA sequencing and to assess the cell type-specific risk for Parkinson's disease employing the latest genome-wide association study. We profiled >41 000 single-nuclei transcriptomes of postmortem midbrain from six idiopathic Parkinson's disease patients and five age-/sex-matched controls. To validate our findings in a spatial context, we utilized immunolabeling of the same tissues. Moreover, we analyzed Parkinson's disease-associated risk enrichment in genes with cell type-specific expression patterns. We discovered a neuronal cell cluster characterized by CADPS2 overexpression and low TH levels, which was exclusively present in IPD midbrains. Validation analyses in laser-microdissected neurons suggest that this cluster represents dysfunctional dopaminergic neurons. With regard to glial cells, we observed an increase in nigral microglia in Parkinson's disease patients. Moreover, nigral idiopathic Parkinson's disease microglia were more amoeboid, indicating an activated state. We also discovered a reduction in idiopathic Parkinson's disease oligodendrocyte numbers with the remaining cells being characterized by a stress-induced upregulation of S100B. Parkinson's disease risk variants were associated with glia- and neuron-specific gene expression patterns in idiopathic Parkinson's disease cases. Furthermore, astrocytes and microglia presented idiopathic Parkinson's disease-specific cell proliferation and dysregulation of genes related to unfolded protein response and cytokine signaling. While reactive patient astrocytes showed CD44 overexpression, idiopathic Parkinson's disease-microglia revealed a pro-inflammatory trajectory characterized by elevated levels of IL1B, GPNMB, and HSP90AA1. Taken together, we generated the first single-nuclei RNA sequencing dataset from the idiopathic Parkinson's disease midbrain, which highlights a disease-specific neuronal cell cluster as well as 'pan-glial' activation as a central mechanism in the pathology of the movement disorder. This finding warrants further research into inflammatory signaling and immunomodulatory treatments in Parkinson's disease. [less ▲]

Detailed reference viewed: 36 (7 UL)
See detailL’ordonnance européenne de saisie conservatoire des comptes bancaires
Cuniberti, Gilles UL; Migliorini, Sara

Book published by Legitech (2021)

Le Règlement 655/2014 a établi une Ordonnance européenne de saisie conservatoire (OESC) des comptes bancaires permettant aux juges des Etats membres d’ordonner la saisie de comptes bancaires situés dans ... [more ▼]

Le Règlement 655/2014 a établi une Ordonnance européenne de saisie conservatoire (OESC) des comptes bancaires permettant aux juges des Etats membres d’ordonner la saisie de comptes bancaires situés dans d’autres Etats membres et, le cas échéant, de rechercher des informations permettant d’identifier l’existence de comptes bancaires dans d’autres Etats. Entrée en vigueur depuis 2017, cette procédure européenne, quoique uniforme, n’est pas complète et nécessite une application coordonnée des dispositions du Règlement avec les règles nationales applicables aux institutions équivalentes des Etats membres (saisie conservatoire, saisie-arrêt). L’ouvrage propose un commentaire systématique des dispositions du Règlement et une analyse des problèmes de mise en œuvre qu’il soulève, en particulier dans le cadre de leur coordination avec les dispositions de droit national. Il se concentre plus particulièrement sur l’application du Règlement en France, en Belgique et au Luxembourg, dont les droits des mesures conservatoires sont différents, et qui ont choisi d’offrir des procédures de recherche des informations très différentes. L’ouvrage est une source indispensable pour les avocats spécialisés dans le recouvrement des créances, pour les huissiers de justice et pour les banques tiers-saisi. [less ▲]

Detailed reference viewed: 20 (0 UL)
See detailCode de droit international privé luxembourgeois
Cuniberti, Gilles UL

Book published by Larcier - 4th (2021)

Le code de droit international privé reprend les principales règles de conflit de lois et de procédure civile internationale applicables au Luxembourg, ainsi qu’un grand nombre de textes de droit uniforme ... [more ▼]

Le code de droit international privé reprend les principales règles de conflit de lois et de procédure civile internationale applicables au Luxembourg, ainsi qu’un grand nombre de textes de droit uniforme. Il est un outil indispensable à la pratique du droit dans un environnement internationalisé. L’ouvrage regroupe les très nombreuses conventions internationales ratifiées par le Luxembourg en la matière, la législation européenne, et les textes nationaux. Il couvre la plupart des matières, du droit de la famille au droit social, en passant par le droit commercial et le droit de la propriété intellectuelle. L’ouvrage inclut en outre de très nombreuses annotations jurisprudentielles relatives tant aux règlements européens qu’aux conventions internationales et aux textes nationaux. Selon la nature du texte, les décisions retenues émanent soit de la Cour de Justice de l’Union européenne, soit des juridictions luxembourgeoises. Combinant une présentation thématique et chronologique, ce code se veut un outil fonctionnel indispensable pour les praticiens du droit luxembourgeois. Les textes sont coordonnés et mis à jour au regard des dispositions publiées au Mémorial au 1er juin 2021. [less ▲]

Detailed reference viewed: 16 (0 UL)