scholarly journals Hungarian spirits palinka as a “hungaricum” II. The effect of tax-free production in Hungary and in the European Union

2016 ◽  
Vol 10 (4-5) ◽  
pp. 137-144
Author(s):  
Imre Milán Harcsa
Keyword(s):  
Election Campaign ◽  
The European Union ◽  
Eu Accession ◽  
State Budget ◽  
Excise Duty ◽  
Previous Election ◽  
The Difference ◽  
Jel Code ◽  
The Right ◽  
Excise Duties

Palinka is a traditional Hungarian fruit spirit prepared exclusively by the distillation of fruit mash or fruit pulp. As an alcohol product, it is subject to the Act CXXVII of 2003 on Excise Duties and Special Regulations on the Distribution of Excise Goods amended several times. The present government of Hungary pledged to grant the right of free palinka distillation again in the previous election campaign. As of 27 September 2010, the excise duty of subcontract-distillation was repealed, and the previously non-existent “official” home distillation was introduced, which resulted in explicit revenue losses for the state budget. The modification of the law mentions distillate instead of the word palinka. The difference between the two notions will be discussed in the present study. Presumably, lawmakers did not consider the fact that at the time of Hungary’s EU accession we entered into an agreement stipulating that the tax on subcontract-distillation should not be lower than 50% of the tax on alcohol products. Having been unable to agree on a solution to the problems in question, Brussels launched an infringement procedure against Hungary. Finally, Hungary was convicted; therefore, tax exemption or palinka distillation shall be ceased. This regulation came into force on 01 January 2015. The reactions of those who used the services of subcontract distillation were negative; turnover plunged by approximately 85% compared to the year of 2014. The present research will present the amendments concerning home distillers due from 2016 and the elements of the bill intended to amend the Act LXXIII. of 2008. JEL CODE: K34, L51, L66

scholarly journals Country-specific determinants of horizontal and vertical intra-industry agri-food trade: the case of Bulgaria and Romania

2013 ◽  
Vol 7 (4-5) ◽  
pp. 69-75
Author(s):  
Attila Jámbor
Keyword(s):  
European Union ◽  
Empirical Studies ◽  
Empirical Literature ◽  
The European Union ◽  
Eu Accession ◽  
Food Trade ◽  
Factor Endowments ◽  
Jel Code ◽  
Economic Size ◽  
Country Specific

The article analyses patterns and country-specific determinants of agri-food trade of Bulgaria and Romania with the European Union. As literature focusing on agricultural aspects of the topic is limited, the paper seeks to contribute to the literature by providing up to date results and suggestions as well as by identifying the determinants of horizontal and vertical intra-industry trade of the Bulgaria and Romania after EU accession. Results suggest that intra-industry agri-food trade is mainly of vertical nature, referring to trade of different quality products. Results verify that determinants of horizontal and vertical IIT are similar and suggest that economic size and FDI are positively, while factor endowments and distance are negatively related to both sides of IIT. Results are mainly in line with the majority of empirical literature in the field. JEL code: Empirical Studies of Trade – F14

scholarly journals Determining heat losses in university educational premises and developing an algorithm for implementing energy-saving measures

2021 ◽  
Vol 6 (8 (114)) ◽  
Author(s):  
Marina Savchenko-Pererva ◽  
Oleg Radchuk ◽  
Ludmila Rozhkova ◽  
Hanna Barsukova ◽  
Oleksandr Savoiskyi
Keyword(s):  
Energy Consumption ◽  
Energy Saving ◽  
Heat Losses ◽  
Thermal Imager ◽  
State Budget ◽  
Third Stage ◽  
Preparatory Stage ◽  
The Difference ◽  
The Right ◽  
The Cost

This paper gives examples of the implementation of energy-saving measures in public premises. The introduction of energy-saving measures at enterprises significantly reduces the fixed component of industrial expenditures. As a rule, educational institutions, for example, public premises, are financed from the state budget, and saving money on utilities will enable redirecting finances to the development of the university’s educational and scientific base. Thus, the main purpose of implementing such measures is to reduce the cost of maintaining buildings. The measures are divided into three stages. At the first preparatory stage, the problem elements of a building and communications, which require the introduction of energy-saving measures using a special Fluke Ti25 device, are identified. Problem elements of the building structure were determined by complete scanning of the ceiling, walls, and floor with the help of a thermal imager. A large (more than 10 %) difference between indoor air temperature and the temperature of the building element indicates a problem element. The research method is thermographic. The study contains an example of scanning the wall of the premises. The temperature difference between the left and the right sides of the wall is 2.6 °C (the difference with the room temperature is 21 %). This indicates significant heat losses through the wall. At the second stage of information processing, measures to reduce energy consumption were determined. At the third stage of the introduction of energy-saving measures, the measures that directly affect the energy consumption of a building and effective functioning of communications were implemented. The practical relevance of the study is to obtain results and practical recommendations that can be applied in practice to improve the energy efficiency of premises and buildings.

scholarly journals Problems of execution of echr decisions in ukraine and ways to overcome them on the example of the federative republic of Germany

2021 ◽  
pp. 307-311
Author(s):  
S.R. Asiryan ◽  
Y.V. Milonenko ◽  
V.V. Prilipko
Keyword(s):  
Human Rights ◽  
Total Duration ◽  
European Convention ◽  
General Nature ◽  
Practical Implementation ◽  
The European Union ◽  
State Budget ◽  
Public Authorities ◽  
European Court ◽  
The Right

The article examines the history of the formation of the European Union, the adoption of the European Convention on Human Rights. The mechanism of protection of the main convention provisions, history and significance of its origin are analyzed. The authors conclude that the ECHR was originally a flexible catalog of universal human rights, most of which were declarative in nature, as they did not provide for a procedure to protect the implementation of substantive rules, but in developing this document the European Community the right of citizens to appeal against violations of their convention rights. It is for the practical implementation of the protection of convention provisions that a unique judicial body was created - the European Court of Human Rights. The main problems in the implementation of ECHR decisions at the international and national levels are investigated. The normative procedure of execution of ECtHR decisions under the legislation of Germany and Ukraine is compared. It is proposed to amend Art. 8 of the Law of Ukraine "On Enforcement of Judgments and Application of the Case Law of the European Court of Human Rights", and to reduce the total duration of enforcement proceedings against ECHR decisions from three to one month in order to ensure effective enforcement of judgments. In addition, a mechanism for the prompt implementation of measures of a general nature should be developed to ensure compliance with the provisions of the Convention at the level of national legislation. In addition, it is proposed to introduce disciplinary and administrative liability for non-compliance, improper enforcement or in any way obstructing the enforcement of ECHR decisions by public authorities and officials, as well as the establishment of an obligation to compensate for delays in delaying enforcement. In order to ensure the autonomy of the execution of ECtHR decisions in Ukraine, it is proposed to create a special state budget fund whose purpose will be to ensure the execution of decisions of the European Court of Human Rights.

Legal Update: North Dakota Supreme Court: Third Edition of Guides is “Most Current”

1999 ◽  
Vol 4 (1) ◽  
pp. 6-7
Author(s):  
James J. Mangraviti
Keyword(s):  
Internal Rotation ◽  
External Rotation ◽  
Measurement Techniques ◽  
Fourth Edition ◽  
Hip Motion ◽  
The Difference ◽  
The Right ◽  
Hip Flexion ◽  
Hip Rotation ◽  
Hip Extension

Abstract The accurate measurement of hip motion is critical when one rates impairments of this joint, makes an initial diagnosis, assesses progression over time, and evaluates treatment outcome. The hip permits all motions typical of a ball-and-socket joint. The hip sacrifices some motion but gains stability and strength. Figures 52 to 54 in AMA Guides to the Evaluation of Permanent Impairment (AMA Guides), Fourth Edition, illustrate techniques for measuring hip flexion, loss of extension, abduction, adduction, and external and internal rotation. Figure 53 in the AMA Guides, Fourth Edition, illustrates neutral, abducted, and adducted positions of the hip and proper alignment of the goniometer arms, and Figure 52 illustrates use of a goniometer to measure flexion of the right hip. In terms of impairment rating, hip extension (at least any beyond neutral) is irrelevant, and the AMA Guides contains no figures describing its measurement. Figure 54, Measuring Internal and External Hip Rotation, demonstrates proper positioning and measurement techniques for rotary movements of this joint. The difference between measured and actual hip rotation probably is minimal and is irrelevant for impairment rating. The normal internal rotation varies from 30° to 40°, and the external rotation ranges from 40° to 60°.

Baltic States in the European Union

2006 ◽  
pp. 118-132
Author(s):  
R. Simonyan
Keyword(s):  
European Union ◽  
The European Union ◽  
Baltic States ◽  
Eu Accession ◽  
Economic Changes ◽  
The Baltic

The article analyzes social and economic changes, which have occurred in the Baltic states after their EU accession. It reveals new tendencies in the development of this new region of the united Europe that plays a significant geostrategic role for Russia.

Implementasi Sistem Informasi Monitoring Pengolahan Data Inventory Gudang Pada PT.Talaga Mulya Indah

2020 ◽  
Vol 6 (2) ◽  
pp. 187-197
Author(s):  
Nurlaila Suci Rahayu Rais ◽  
Dedeh Apriyani ◽  
Gito Gardjito
Keyword(s):  
Data Processing ◽  
Integrated Control ◽  
Unified Modeling Language ◽  
Review Literature ◽  
Analysis Method ◽  
Inventory Data ◽  
Literature Study ◽  
Unified Modeling ◽  
The Difference ◽  
The Right

Monitoring of warehouse inventory data processing is an important thing for companies. PT Talaga mulya indah is still manual using paper media, causing problems that have an effect on existing information, namely: problems with data processing of incoming and outgoing goods. And the difference between data on the amount of stock of goods available with physical data, often occurs inputting data more than once for the same item, searching for available data, and making reports so that it impedes companies in monitoring inventory of existing stock of goods. Which aims to create a system that can provide updated information to facilitate the warehouse admin in making inventory reports, and reduce errors in input by means of integrated control. In this study, the authors used the data collection method used in this analysis using the method of observation, interviews, and literature review (literature study). For analysis using the PIECES analysis method. Furthermore, the system design used is UML (Unified Modeling Language). The results of this study are expected to produce the right data in the process of monitoring inventory data processing, also can provide the right information and make it easier to control the overall availability of goods.

Qualitative Survey of Graduate Practice — An Intervention for Young Unemployed Jobseekers in Slovakia

2019 ◽  
Vol 10 (9) ◽  
pp. 910-918
Author(s):  
Lucia Svabova ◽  
◽  
Vladimir Borik ◽  
Marek Durica ◽  
Johanna Grudin ◽  
...  
Keyword(s):  
Labour Market ◽  
Qualitative Evaluation ◽  
Work Experiences ◽  
The European Union ◽  
State Budget ◽  
Active Labour Market Policy ◽  
Potential Employer ◽  
Qualitative Survey ◽  
Ex Post ◽  
Active Labour

Active labour market policy interventions are vide used tool of a government against unemployment. One of the most frequently used intervention for young jobseekers in Slovakia is a Contribution for Graduate practice. This measure is intended for young unemployed jobseekers as a tool of gaining first contact with the open labour market and with potential employer and gaining first work experiences. In this paper we present a qualitative survey of Graduate practice that was made as an ex-post evaluation of this intervention by its participants in Slovakia. This evaluation of the intervention was carried out at the request of the European Commission not only in Slovakia but also in several countries of the European Union. The qualitative evaluation, as a part of this rigorous intervention evaluation, provides feedback from the real intervention participants and brings some suggestions to improve the parameters and conditions of Graduate practice intervention and its realization. These improvements are useful not only for participants themselves, for companies in which young graduates are employed but also for the state budget in the form of returned or saved invested funds because of better functioning of the intervention. Based on the results of this feedback from its real participants, some parameters, conditions and details of the Graduate practice intervention have been changed and added in Slovakia.

Konsep Pemerintahan Religius dan Demokrasi Menurut Abdul Karim Soroush dan Ayatullah Khomeini

2013 ◽  
Vol 3 (2) ◽  
pp. 438-473
Author(s):  
M. Heri Fadoil
Keyword(s):  
Religious System ◽  
Islamic Jurisprudence ◽  
Ayatollah Khomeini ◽  
The Difference ◽  
The Government ◽  
The Right

Abstract: Abdul Karim Soroush judges that religious rule is incorrect assessment of the application of Islamic jurisprudence. In a religious society, Islamic jurisprudence obtains the right to govern. It is, of course, necessary to establish a kind of Islamic jurisprudence-based religious rule. Soroush firmly rejects it because such interpretation is too narrow. As for democracy, Soroush argues that the system used is not necessarily equal to that of the Western. On the contrary, Ayatollah Khomeini’s thoughts on religious rule are reflected in the so called wilayat al-faqih. It is a religious scholar-based government. Democracy, according to him, is the values of Islam itself, which is able to represent the level of a system to bring to the country’s progress. Principally, there are some similarities between the ideas of Ayatollah Khomeini and those of Abdul Karim Soroush in term of religiosity. They assume that it is able to sustain the religious system of government. The difference between both lies on the application of religiosity itself. Ayatollah Khomeini applies the concept of a religious scholar-based government, while Abdul Karim Soroush rejects the institutionalization of religion in the government or state.Keywords: Governance, democracy, Abdul Karim Soroush, Ayatollah Khomeini

Our Bodies, Whose Property?

2013 ◽  
Author(s):  
Anne Phillips
Keyword(s):  
Labor Markets ◽  
Personal Autonomy ◽  
The Body ◽  
Body Parts ◽  
Complex Issue ◽  
Human Organs ◽  
Property Owners ◽  
The Common ◽  
The Difference ◽  
The Right

No one wants to be treated like an object, regarded as an item of property, or put up for sale. Yet many people frame personal autonomy in terms of self-ownership, representing themselves as property owners with the right to do as they wish with their bodies. Others do not use the language of property, but are similarly insistent on the rights of free individuals to decide for themselves whether to engage in commercial transactions for sex, reproduction, or organ sales. Drawing on analyses of rape, surrogacy, and markets in human organs, this book challenges notions of freedom based on ownership of our bodies and argues against the normalization of markets in bodily services and parts. The book explores the risks associated with metaphors of property and the reasons why the commodification of the body remains problematic. The book asks what is wrong with thinking of oneself as the owner of one's body? What is wrong with making our bodies available for rent or sale? What, if anything, is the difference between markets in sex, reproduction, or human body parts, and the other markets we commonly applaud? The book contends that body markets occupy the outer edges of a continuum that is, in some way, a feature of all labor markets. But it also emphasizes that we all have bodies, and considers the implications of this otherwise banal fact for equality. Bodies remind us of shared vulnerability, alerting us to the common experience of living as embodied beings in the same world. Examining the complex issue of body exceptionalism, the book demonstrates that treating the body as property makes human equality harder to comprehend.

The right to appeal to the European Court of Human Rights

2020 ◽  
Author(s):  
Yuliya Samovich
Keyword(s):  
Human Rights ◽  
Case Law ◽  
Legal Regulation ◽  
The European Union ◽  
Educational Organizations ◽  
European Court ◽  
Protection Of Human Rights ◽  
Judicial Procedure ◽  
The Right ◽  
Judicial Protection

The manual is devoted to making individual complaints to the European Court of human rights: peculiarities of realization of the right to appeal, conditions of admissibility and the judicial procedure of the European Court of Human Rights. The author analyses some “autonomous concepts” used in the court's case law and touches upon the possibility of limiting the right to judicial protection. The article deals with the formation and development of the individual's rights to international judicial protection, as well as the protection of human rights in universal quasi-judicial international bodies and regional judicial institutions of the European Union and the Organization of American States. This publication includes a material containing an analysis of recent changes in the legal regulation of the Institute of individual complaints. The manual is recommended for students of educational organizations of higher education, studying in the areas of bachelor's and master's degree “Jurisprudence”.

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