Search results for "harmonisation"
showing 3 items of 23 documents
The harmonisation applied to European higher education in Agricultural/Biosystems Engineering
2010
Even if the process of harmonisation applied to European Higher Education in Agricultural/Biosystems Engineering started in 1989, it is still in progress. Until now this process benefited, above all, from the results of the projects of two European thematic networks : • USAEE-TN, whose best results were the core curricula to be used as benchmarks for the degree study programs in Agricultural/Biosystems Engineering; • ERABEE-TN, still working for developing the results of USAEE-TN, above all, at the 3rd cycle in Biosystems Engineering. Another important contribution to the harmonisation of the European curricula in Agricultural/Biosystems Engineering was obtained from the cooperation between…
Biosystems Engineering curricula in Europe
2013
This paper describes the history of the harmonisation of agricultural/biosystems engineering degree study programs in Europe from 1989, when the need for this process was widely felt, until now, when this need was partly satisfied through the implementation of the projects of two EU funded thematic networks, i.e., USAEE-TN and ERABEE-TN. The objective of this paper is to contribute to promote, in each EU country and elsewhere, the process of harmonisation of agricultural/biosystems engineering degree study programs, and student and graduate mobility within the EU, as well as between the EU and the USA. At present, in Europe, this harmonisation process is aided by the key results of the proj…
THE IMPACT OF TAX COMPETITION AND HARMONISATION IN THE EU IN RELATION TO FISCAL OPTIMISATION
2018
Fiscal competition and harmonisation are topical issues and the controversy generated by preferences for one or the other is due to the effects they generate in the economies of the EU member states. The practice of tax competition to a smaller or larger extent by some of the Member States is often identified with tax optimisation practices. Thus, in the economies of developed or emerging countries, the effects are both on the labour market, in the collection of indirect taxes (VAT or excise duties), but also in the transfer of profits versus transfer prices. The European fora are working hard for the uniformity of European legislation, but also to determine the governments of the Member St…