scholarly journals Not Just Business as Usual in the EU: A Comprehensive Analysis of Immigration and Tax Issues Related to Business Trips in 17 Schengen Countries

2018 ◽  
Vol 9 (2) ◽  
pp. 46
Author(s):  
Marco Mazzeschi ◽  
Clayton E. Cartwright Jr.
Keyword(s):  
Comparative Analysis ◽  
Comprehensive Analysis ◽  
International Standards ◽  
Work Permit ◽  
General Terms ◽  
Doing Business ◽  
Definition Of ◽  
Business As Usual ◽  
The Eu ◽  
International Companies

This article undertakes a comparative analysis of doing business in the European Union’s Schengen Bloc vis-à-vis working in the Schengen Bloc. Through a critical review of what may constitute business activities vs. work in all 17 Schengen member states, the article establishes how international companies can minimize unintentional exposure to immigration noncompliance as well as possible tax liabilities. As the article observes, there is a general absence of a standard EU legal definition of ‘work’ vs. ‘business activities’ that international companies can apply when sending employees for business purposes to the Schengen Bloc. In the absence of specific criteria, the article outlines what characterizes business activities in 17 Schengen countries and then several international standards, which concerned parties can use a reference point. By examining various sources including EU, OECD and ILO frameworks, the article’s research indicates general terms of reference in distinguishing business activities from work, and how that distinction confers the need for a business visa or a work permit in the European Union’s Schengen Bloc.

scholarly journals SOME ASPECTS OF COMPARATIVE ANALYSIS OF SME STANDARDS IN THE EU AND GEORGIA

2020 ◽  
Vol 15 (20) ◽  
pp. 113-118
Author(s):  
Natia Kurdgelia
Keyword(s):  
Comparative Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Business Sector ◽  
Definition Of ◽  
Medium Enterprises ◽  
Annual Balance ◽  
Annual Turnover ◽  
The Eu

There are different attitudes towards small business definition. Basically, the laws of the countries are based on the criteria on the basis of which this or that enterprise belongs to the small business sector. However, in EU countries, small and medium enterprises are considered as small businesses and they are considered in one context. The concept of small and medium business combines number of employees, annual turnover and annual balance. The official definition of small and medium enterprises in Georgia is partially in line with EU standards. The concepts of small business and micro business are established only in terms of tax policy, while in institutional and quantitative or qualitative terms its definition is not officially definite.

scholarly journals STAN CYWILNOPRAWNEJ OCHRONY KONSUMENTA USŁUG UBEZPIECZENIOWYCH W POLSCE

2017 ◽  
Vol 4 (2) ◽  
pp. 221
Author(s):  
Marcin Skorb
Keyword(s):  
Civil Law ◽  
Personal Data ◽  
Insurance Companies ◽  
Insurance Law ◽  
Eu Legislation ◽  
General Terms ◽  
Definition Of ◽  
Legal Character ◽  
Insurance Agreement ◽  
The Eu

Protection of Personal Data of Consumers of Insurance Services in PolandSummaryThe article analyses the regulations o f Polish civil law, which were introduced to protect a consumer of insurance services who, as a weaker party of a insurance agreement needs such protection. It presents main changes of the insurance law in this respect, introduced on M ay 01, 2004 as a part of the process of adapting Polish legal system to the EU legislation. Amongst other things, the author discusses the following issues: legal definition of a „consumer”, scope o f legal measures on protection of the insured, legal character of the general terms and conditions of the insurance agreements issued by insurance companies and forbidden contractual clauses. The author also suggests changes to these laws in order to improve them and make them more precise.

scholarly journals Methodological Principles of the Accounting for Intangible Assets from the View of National and International Standards

2018 ◽  
Vol 83 (4) ◽  
pp. 111-120
Author(s):  
I. M. Dmitrenko ◽  
R. O. Kostyrko ◽  
V. P. Bondar
Keyword(s):  
Comparative Analysis ◽  
Intangible Assets ◽  
Fair Value ◽  
International Standards ◽  
Intangible Asset ◽  
Principles Of Accounting ◽  
Methodological Principles ◽  
Definition Of ◽  
The Impact ◽  
To Receive

The article defines the basic accounting items that determine the impact on the complex of methodological principles of accounting and reporting generalization of information about intangible assets. The complex of basic accounting positions for intangible assets is proposed in the following composition: definition of the object of accounting; method of identification; response to goodwill; how to receive and how to pay; the criteria for recognizing the asset is intrinsic; method of initial assessment; revaluation model; response to impairment; conditions for the choice and application of methods of accrual of depreciation; directions of disclosure. The key methodological principles of accounting for intangible assets are systematized on the basis of a comparative analysis of the provisions of national and international standards. As a result of the comparative analysis, both conceptually similar principles and those that are characterized by significant differences are established. In particular, this applies to: the ways of obtaining and payment of the intangible assets, for which the IAS does not provide for the free receipt and payment of an intangible asset to the authorized capital of the enterprise, which emphasizes the nature of such assets in view of the obligation to receive future economic benefits; the definition of the value of internally generated goodwill is precisely in IAS, which contributes to a reasonable separation from the value of its own intangible assets in the event of the merger of enterprises; the initial valuation of the intangible assets, for which IAS prioritizes the valuation at cost rather than fair value, as defined by National Accounting Standards, due to the dependence of the usually unpopular phenomenon - the existence of an active market for such assets; the variability of the choice of depreciation methods for the intangible assets, for which IAS offers more opportunities to take into account the specifics of the use of these objects during the formation of depreciation costs; directions of disclosure of  the intangible assets information in the notes to the financial statements, which are clearly defined in the IAS. Comments on the conditions for the implementation of the requirements of national and international standards for the accounting of intangible assets at the level of economic entities from the point of view of the established differences and their consequences are given. It is proved that a much higher level of transparency of information about intangible assets is provided in the case of accounting and financial reporting by entities in accordance with the requirements of IAS and IFRS.

scholarly journals Item in dependability: definition and content of the concept

Dependability ◽  
2019 ◽  
Vol 19 (4) ◽  
pp. 3-7 ◽  
Author(s):  
V. A. Netes
Keyword(s):  
Comparative Analysis ◽  
International Standards ◽  
The Past ◽  
Different Types ◽  
The Subject ◽  
Federal Laws ◽  
Basic Concepts ◽  
Definition Of ◽  
Correct Understanding ◽  
The Relationship

Aim. The paper continues the series of publications that investigate and discuss the essence and definitions of the basic concepts of the dependability theory. It analyzes the basic concept, which is the subject of consideration in dependability, for which the term “item” is usually used. The concept of “dependability” is defined for it, and in general all the terminology of dependability applies to it. The following issues are considered: how to name and define this subject of consideration, what it can be, what can be its constituents. In particular, the relationship between the concepts of “item” and “product” is discussed.Methods. The evolution of definitions of this concept in the Russian and international terminological standards in dependability over the past 30 years is traced. A comparative analysis of other standards and federal laws relating to items of different types is carried out. The viability of two main ways of getting an idea of a concept is considered: illustrative (based on examples) and definitional (by means of sequential definition of some concepts through others).Findings and conclusions. The definition and correct understanding of the concept of “item” is of great importance, as it affects the scope of dependability standards. It is explained why it is necessary to accept that the definitions of the basic concepts cannot be rigorously formalized and are in fact only explanations. It is shown that the definitions of the item in the existing Russian and international standards (GOST 27.002–2015 and IEC 60050-192:2015) have inaccuracies. To eliminate them, improved notes to the definition of an item are proposed. The first note lists the possible types of items: products (parts, assembly units, complexes) and their components; buildings and structures; systems consisting of jointly functioning products and structures and their subsystems. The second note indicates the relationship between the main constituents of the item: hardware, software and people (personnel), and their possible combinations. The paper provides reasons for considering virtual items that play an important role in today’s information and telecommunication technologies and are logically isolated subsystems within the systems that they are part of. Besides that, it points out the deficiencies in the definitions of various items in GOST 18322–2016.

scholarly journals What are we talking about when we talk about care? A conceptual review of the literature

2016 ◽  
Vol 2016 (81) ◽  
Author(s):  
José Manuel São José
Keyword(s):  
Comparative Analysis ◽  
Older People ◽  
Empirical Research ◽  
Theory Development ◽  
Reliability And Validity ◽  
Future Research ◽  
Review Of The Literature ◽  
General Terms ◽  
Definition Of ◽  
Care For Older People

<p><span>The primary aim of this article is to make a contribution to clarify the concept of “care” in the field of care for older people, by reviewing and discussing the conceptual literature and, based on this, by proposing a new unified definition. The secondary aim of this article is to trace, in general terms, the evolution of the empirical research on care for older people, presenting at the same time, possible avenues for future research. It is expected that a new unified definition of the concept of care may contribute to a better operationalization of it, enhancing the reliability and validity of future research and the potential for comparative analysis and theory development.</span></p>

scholarly journals Institutional Convergence of Bulgaria to the Eurozone Countries

2021 ◽  
Vol 59 (1) ◽  
pp. 41-75
Keyword(s):  
Comparative Analysis ◽  
Political Institutions ◽  
Governance Indicators ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
The Subject ◽  
Institutional Convergence ◽  
Object Of Study ◽  
Quantitative Indicators ◽  
The Eu

Institutions are one of the main factors for the economic growth and development of any economy. And insofar as development is defined as a set of economic and institutional factors, the reduction of differences in the development of individual countries and regions naturally leads us to the institutional convergence, which is the object of study. When researching the convergence of Bulgaria to the EU countries and more closely to the Eurozone, many questions arise about whether there is institutional convergence and how it can be revealed. This is the subject of analysis presented in the study. The thesis presented here is that it is possible to consider institutional convergence for Bulgaria with the countries of the Euro zone, represented by qualitative and quantitative indicators, which, however, is unstable. The methodology is based on the understanding of institutional convergence as the converging of economic and political institutions, and given the fact that they are different for each of the economies; a comparative analysis is used to study the convergence as a whole. For this purpose, the analysis of institutional quality and comparative analysis uses the main indicators of the World Bank – Worldwide Governance Indicators (WGI) and Ease of Doing Business Indicator. The results of the pre-selected criteria give grounds to find those of the observed indicators, which reveal improvement and respectively converging in the direction of institutional convergence of Bulgaria with the countries from the EU area.

scholarly journals THE VISEGRAD GROUP AND THE BALTIC ASSEMBLY: COALITIONS WITHIN THE EU AS SEEN THROUGH RUSSIAN FOREIGN POLICY

Baltic Region ◽  
2021 ◽  
Vol 13 (3) ◽  
pp. 25-41
Author(s):  
Vladimir A. Olenchenko ◽  
Nikolay M. Mezhevich
Keyword(s):  
Comparison Method ◽  
Doing Business ◽  
State Of Affairs ◽  
The One ◽  
The Baltic ◽  
Council Of Ministers ◽  
Business As Usual ◽  
Visegrad Group ◽  
Comparative Description ◽  
The Eu

Today Russia has difficulty doing business-as-usual with EU states. It seems that the countries of the Visegrad Group (V4) and the Baltic Assembly/Baltic Council of Ministers (BA/BСM) have contributed substantially to this state of affairs. Overall, the tensions between Russia and the EU are building up — another tendency that did not arise on the Russian initiative. This article aims to address the question of whether Russia should establish direct relations with the V4 and the BA/BCM as tools to overcome the mentioned difficulties. On the one hand, these associations date back to before the countries acceded to the Union. On the other, they are products of regionalisation in the EU. In answering this question, we achieve three objectives. Firstly, we look for an appropriate theoretical and methodological framework for the study. Secondly, we produce a comparative description of the V4 and the BA/BCM. Thirdly, we examine the capacity of these associations to pursue an independent foreign and domestic policy. This study uses a comparison method to analyse the activities of the two organisations and identify their significance for the EU.

scholarly journals Resource-Efficient Growth In The EU's Sustainable Development – A Comparative Analysis Based On Selected Indicators

2016 ◽  
Vol 19 (1) ◽  
pp. 99-115 ◽  
Author(s):  
Danuta Lipińska
Keyword(s):  
Sustainable Development ◽  
Comparative Analysis ◽  
Water Productivity ◽  
Resource Efficiency ◽  
Recycling Rate ◽  
Eu Countries ◽  
General Terms ◽  
Level Of Economic Development ◽  
The Subject ◽  
The Eu

This article presents a theoretical and empirical analysis of resource efficiency in the use of natural resources for economic growth consistent with the principles of sustainable development in EU countries. To realize this objective, a review of the literature and EU strategic documents concerning the subject under study is presented. The comparative analysis has been prepared on the basis of international statistical data (Eurostat, EEA) for EU countries from the years 2002–2013. The analysis covers the following indicators: resource productivity, water exploitation index, water productivity, generation of waste, and the landfill and recycling rate. The results show that in general terms the efficiency of resource use in the EU is gradually improving, but only to a small extent. With regard to individual countries this process shows significant diversity, and is closely associated with the level of economic development of a particular country. In some individual countries, this resource efficiency is at a very low level, which is the case with several countries of Eastern and Central Europe.

scholarly journals Responsible Financing: International Standards and Transparency Trends in Doing Business

2021 ◽  
pp. 78-85
Author(s):  
A. D. Levashenko ◽  
I. S. Ermokhin
Keyword(s):  
International Finance ◽  
International Standards ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Doing Business ◽  
Integral Element ◽  
Russian Law ◽  
Recent Initiative ◽  
Sustainability Standards ◽  
The Eu

Responsible financing has ceased to act as a narrow niche of finance market and today it involves more and more responsible finance institutions and companies interested in access to responsible finance tools. The basic condition for responsible financing implies availability of full trustworthy information about non-financial figures of the potential project for investment. Thus non-financial accounting has become an integral element of the responsible financing development in the world. The authors analyze key effective international tools on responsible financing and revealing non-financial information. They give characteristics of stages in shaping the institution of responsible financing. Apart from that they study regulation of responsible financing and non-financial accounting in the EU and Russian law. Today on international finance market we can observe a considerable demand both for developing systems of non-finance accounting standards and harmonization of draft standards, as all accounting standard systems use one and the same notions. The article investigates as an example a recent initiative of MSFO concerning setting-up the Council on sustainability standards. However, we should state the absence of the standard concerning revealing non-finance information by companies in Russia. Proposals were put forward about the development of responsible financing in Russia by making-up legislation in this field.

Russian Policy of Agriculture Support and the Necessity of Its Modification after WTO Accession

2012 ◽  
pp. 132-149 ◽  
Author(s):  
V. Uzun
Keyword(s):  
Comparative Analysis ◽  
World Trade Organization ◽  
Agricultural Production ◽  
World Trade ◽  
The Us ◽  
The World ◽  
Wto Accession ◽  
The Eu ◽  
Agriculture Support

The article deals with the features of the Russian policy of agriculture support in comparison with the EU and the US policies. Comparative analysis is held considering the scales and levels of collective agriculture support, sources of supporting means, levels and mechanisms of support of agricultural production manufacturers, its consumers, agrarian infrastructure establishments, manufacturers and consumers of each of the principal types of agriculture production. The author makes an attempt to estimate the consequences of Russia’s accession to the World Trade Organization based on a hypothesis that this will result in unification of the manufacturers and consumers’ protection levels in Russia with the countries that have long been WTO members.

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