scholarly journals Bradfords «Brussels-Effect» als Gedankenstütze in der Diskussion um ein institutionelles Rahmenabkommen zwischen der Schweiz und der Europäischen Union

sui generis ◽  
2021 ◽  
Author(s):  
Raphael Dummermuth
Keyword(s):  

Anu Bradfords These von der Existenz eines Brussels-Effect prägt im angelsächsischen Raum den wissenschaftlichen Diskurs über die geopolitische Rolle der Europäischen Union. Danach übt die EU einen überproportional grossen Teil an extraterritorialer Macht via marktzugangsbezogene Regulatorien aus. In der Schweiz ist der Effekt nicht unbekannt, denn ein Diskurs über die Marktmacht der Union ist für die Schweiz unumgänglich. Das liegt insbesondere an der Struktur der schweizerischen Volkswirtschaft, die stark durch Handel mit Unternehmen aus der EU geprägt ist und in faktischer Abhängigkeit vom Zugang zum europäischen Markt funktioniert. Den Brussels-Effect in Bradfords Form aber expliziter miteinzubeziehen, könnte für die (politische) Diskussion gerade jetzt Mehrwerte liefern, wo der Bundesrat entschieden hat, das institutionelle Abkommen zwischen der Schweiz und der EU nicht zu unterzeichnen. Der vorliegende Beitrag erörtert, um dies zu verdeutlichen, verschiedene Aspekte des Verhältnisses zwischen der Schweiz und der EU im Licht von Bradfords Theorie. -- La thèse d'Anu Bradford concernant l'existence d'un « effet Bruxelles » a façonné le discours scientifique à propos du rôle géopolitique de l'Union européenne dans le monde anglo-saxon. Selon cette théorie, l'UE exerce une part disproportionnée de son pouvoir extraterritorial par le biais de réglementations relatives à l'accès au marché. En Suisse, cet effet n’est pas inconnu, car la discussion liée au pouvoir de marché de l'Union est inévitable. Cela s'explique notamment par la structure de l'économie suisse qui est fortement influencée par le commerce avec les entreprises de l'UE et qui entretient une dépendance de fait vis-à-vis du marché européen. Cependant, inclure de manière plus explicite l’« effet Bruxelles », théorisé par Bradford, pourrait apporter une valeur ajoutée à la discussion (politique), surtout maintenant que le Conseil fédéral a décidé de ne pas signer l'accord institutionnel entre la Suisse et l'UE. Ceci s’avère d’autant plus pertinent maintenant que le Conseil fédéral a décidé de ne pas signer l'accord institutionnel entre la Suisse et l'UE. Pour illustrer cela, l’article interprète divers aspects de la relation entre la Suisse et l'UE à la lumière de la théorie de Bradford.

2009 ◽  
Author(s):  
Benjamin Thorpe
Keyword(s):  

2013 ◽  
Author(s):  
Alfric Abbot of Eynsham ◽  
Benjamin Thorpe
Keyword(s):  

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.


Costume ◽  
2019 ◽  
Vol 53 (2) ◽  
pp. 161-185
Author(s):  
Ana Balda Arana

This article investigates how the traditional attire and religious iconography of Cristóbal Balenciaga's (1895–1972) country of origin inspired his designs. The arguments presented here build on what has already been established on the subject, provide new data regarding the cultural context that informed the couturier's creative process (with which the Anglo-Saxon world is less familiar) and conclude by investigating the reasons and timing of his exploration of these fields. They suggest why this Spanish influence is present in his innovations in the 1950s and 1960s and go beyond clichéd interpretations of the ruffles of flamenco dress and bullfighters’ jackets. The findings derive from research for the author's doctoral thesis and her curatorial contribution to the exhibition Coal and Velvet. Balenciaga and Ortiz Echagüe. Views on the Popular Costume (Balenciaga Museum, Getaria, Spain, 7 October 2016–7 May 2017).


2011 ◽  
Vol 4 (1) ◽  
pp. 15-28
Author(s):  
Ulrike Kristina Köhler

Joanne K. Rowling's teenage wizard has enchanted readers all over the globe and Harry Potter can truly be called an international hero. However, as I will argue, he is also very much an English national hero, complying with the national auto-image of the English gentleman as well as with the idea of Christian masculinity, another English auto-image holding that outdoor activity is more character-building than book learning. I will also show that the series can be read as a national heroic epic in two respects. First, Harry Potter, alias Robin Hood, has to fight the Norman yoke, an English myth haunting the nation since the Norman invasion in 1066. The series displays as a national model an apparently paternalistic Anglo-Saxon feudal society marked by tolerance and liberty as opposed to foreign rule. Second, by establishing parallels to events which took place in Nazi Germany, the series takes up the idea of fighting it, which is a popular topos in British (children's) literature which serves to reinforce a positive self-image.


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