Search results for "Commission"

Case Comment: C-82/10 European Commission v Ireland - Judgement of the Court of Justice of the European Union, September 29, 2011 (VHI Case)

2011

This article (published online for the EJLE, see below) is the case comment on the recent judgement (September 29, 2011) of the Court of Justice of the European Union in the case No C-82/10 concerning non-life insurance. This case was initiated by the European Commission against Ireland for failure to fulfil its obligations by not covering the Voluntary Health Insurance Board by insurance supervisory scheme as provided for by relevant Directives. The above insurance institution which is the main health insurer in Ireland enjoys exemption from the supervisory scheme envisaged by relevant Directives. Ireland may maintain this exemption if its capacity is not amended; otherwise the above insti…

Instrumental calculation, cognitive role-playing, or both?: self-perceptions of Seconded National Experts in the European Commission

2011

This is the authors’ final, accepted and refereed manuscript to the article Most work studying micro-processes of integration – i.e. how agents develop identities and decision-making behaviours within a particular institution – offers explanations based on either instrumental rationality or socialisation. This article proposes a two-dimensional framework that allows analysing under which conditions both logics of social action co-exist. Our empirical analysis employs a unique dataset from a 2011 survey of all 1098 currently active Seconded National Experts (SNEs) in the European Commission. We find that a) instrumental cost-benefit calculation and cognitive role-playing (as semi-reflexive s…

Representative Bureaucracy and the Role of Expertise in Politics

2015

This is an open access journal from Cogitatio http://www.cogitatiopress.com The vast majority of existing studies on bureaucratic representation focus on bureaucracies’ permanent and internal staff. Yet, the rising sophistication of modern democracies and the technocratization of political life are gradually inducing an increased reliance on external experts to assist in the development and implementation of policy decisions. This trend, we argue, raises the need to extend studies of bureaucratic representation to such external and non-permanent experts in governmental affairs. In this article, we take a first step in this direction using seconded national experts (SNEs) in the European Com…

Graded-index optical fiber emulator of an interacting three-atom system: illumination control of particle statistics and classical non-separability

2019

[EN] We show that a system of three trapped ultracold and strongly interacting atoms in one-dimension can be emulated using an optical fiber with a graded-index profile and thin metallic slabs. While the wave-nature of single quantum particles leads to direct and well known analogies with classical optics, for interacting many-particle systems with unrestricted statistics such analoga are not straightforward. Here we study the symmetries present in the fiber eigenstates by using discrete group theory and show that, by spatially modulating the incident field, one can select the atomic statistics, i.e., emulate a system of three bosons, fermions or two bosons or fermions plus an additional di…

The Fifteenth ICMI Study: The Professional Education and Development of Teachers of Mathematics

2004

OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16…

2020

This article provides a comprehensive exame of the decisions of the EU General Court in the cases The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) (hereinafter Starbucks NL) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15) (hereinafter Fiat), decided on 24 September 2019. These are the first in a series of expected decisions concerning the legality of the European Commission's decisions considering certain transfer pricing rulings granted by Member States to multinational enterprises (hereinafter MNEs) to constitute State aid. The GC reached different verdicts in the two cases. Whereas in Starbucks NL it annulled the Co…

SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory

2016

In 2007 the Securities and Exchange Commission (SEC) made an historic ruling allowing foreign registrants to file IFRS-based financial statements without reconciling to U.S. GAAP. With that decision, the SEC changed its longstanding practice of adhering to a single set of accounting standards in the U.S. The decision diminishes the standing of two previously powerful institutions: U.S. GAAP and the SEC itself. We examine this important change drawing generally on institutional theory. We draw on several models to obtain insights into the likely roles of both regulator and regulatees, into the reasons the particular type of incremental change mechanism was observed, and into the influence of…

COMPLIANCE AND THE RECOVERY OF FINANCIAL SERVICES OF THE EUROPEAN UNION: NEW CHALLENGES FOR LATVIA’S BANKING SECTOR

2012

Determinants of international banking failures have been widely discussed and summarized. A combination of global and systemic complexity of products that fails down on correct managing of the banking risk systems; consumers who are eager for credits and regulators who are unable to spot the potential global inter-relationships – consequently have led to the failures. As a response to the financial crisis the European Commission has been working actively to complete a comprehensive financial reform to address poor risk management, lack of responsibility and to correct the underlying weaknesses in the supervisory and regulatory framework. The regulatory development is substantially increasin…

Daily wellbeing in families with children: A harmonious and a disharmonious week

2014

AbstractWhat makes daily life in families with young children harmonious, and are there better and worse times? Applying a daily approach, the present study examined one week in dual-earner families with young children, with special focus on families that reported either a harmonious or a disharmonious week in their family interaction. Quantitative and qualitative diary data were collected with mobile phones and with paper and pencil from 45 families. Fourteen families representing either disharmonious or harmonious interaction were chosen for a detailed analysis of good and difficult moments in the spousal and parent–child relationship. What most clearly distinguished these weeks was not t…

The Assurance of Quality of Education in Context the Higher Education Reforming Process (Bologna Process)

2006

In the article standards and directions of quality assurance in the European Higher Education Area are presented. Quality of education is presented on examples of poland and France. The independent agency - SAC (State Accreditation Commission) appointed in Poland and National Evaluation Committee CNE (Comite National d`Evaluation) in France directs and evaluates researches, teaching and management of higher education institutions. Processes of institutional evaluation are connected with higher education mission.