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Journal articles on the topic 'Transfer of the establishment to another employer'
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1
ZAITCEVA, LARISA V., and TATYANA V. LUZINA. "LABOR LEGISLATION AS A TOOL FOR ENSURING MIGRATION SAFETY." Proceedings of the Institute of State and Law of the RAS 14, no. 5 (2019): 168–95. http://dx.doi.org/10.35427/2073-4522-2019-14-5-zaitceva-luzina.
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The labor legislation may have an impact on the level of migration safety in the country. On the one hand, it provides conditions for improvement of the labor force mobility domestically through the establishment of guarantees and compensations due to relocation to another region. On the other hand, the labor legislation ensures control over legal external labor migration and protects internal labor market against illegal migrants and social damping in respect of labor conditions through the establishment of special diferentiation of legal regulation of labor of foreign citizens and individuals without citizenship.Russia demonstrates a traditionally low level of internal labor mobility, the fact that results in preservation of localization of regional labor markets and prevents from efficient usage of labor force. The main challenges in this area are the matters related to provision of housing for displaced persons which is beyond the scope of regulation by the labor legislation.The legal instruments ensuring the exercise of temporary internal labor mi gra-tion are associated with such forms of labor organization as work on a rotational basis, seasonal work, and outstaffing. Remote working can be roughly attributed to such forms.In the Russian Federation citizens still face an employment problem if they do not have registration at their place of residence. The regulations of the labor legislation on prohibition of discrimination, inter alia, based upon place of residence, availability or lack of registration at one’s place of residence as well as regulations on administrative liability for the respective acts serve as sufficient legal remedies against illegal refusal to recruit. The problems of efficiency of such remedies are to a large extent linked to procedural aspects — dissemination of general rules for the shared burden of proof on disputes on discrimination in labor sector.The issues of external migration are governed primarily by the standards of ad mi nistrative law. The labor legislation regulates labor relationships with the participation of foreign citizens and individuals without citizenship and establishes features for regulation of their labor not forming discrimination. Along with this, there are problems to be resolved. The following can be identified. The regulations of the Labor Code of RF governing features for temporary transfer of foreign employees and the related additional grounds for termination of labor contract bring instability into such labor relationships and provide a context for abuses on the part of employer. Regardless the fact that the legislation doesn’t prohibit remote working for foreign citizens, the Ministry of Labor and Social Security of RF considers it impossible to conclude an employment contract on remote working with a foreign employee residing abroad. Moreover, the Russian legislation doesn’t provide for a possibility to conclude an employment contact in the languages of both parties as stipulated in Guidelines No.86 of the International Labor Organization "On migrant workers" (revised in 1949).It is necessary to continue improving the labor legislation for the purposes of facilitating internal labor mobility, protecting employees against discrimination and malpractices of socio-labor damping.
2
Paryagina, O. A. "Transfer of an Employee to Another Job in Accordance with a Medical Report." Siberian Law Herald 2 (2021): 48–54. http://dx.doi.org/10.26516/2071-8136.2021.2.48.
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The position of the Constitutional Court of the Russian Federation on the constitutionality of article 73 of the Russian Labour Code on the transfer of an employee to another job in accordance with a medical report has been investigated. On the basis of an analysis of law enforcement and jurisprudence, the need for some improvement in the legal regulation of the transfer was made in order to ensure the health and employment of workers. In the case of the employer’s absence from the relevant job, it is proposed to provide for payment of the period of removal of the employee from work for health reasons as downtime for reasons beyond the control of the employer and the employee. Measures to eliminate problems related to the determination, interpretation or disregard of medical opinions by employers on the transfer of an employee to another work for medical reasons have been identified. Taking into account the foreign experience of legal regulation of procedures for changing and terminating employment relations, the idea of establishing in article 73 of the Russian Labour Code is advocated the period during which the employer is obliged to resolve the issues arising from the obligatory transfer of a suspended employee to another job in accordance with the medical report. It is considered appropriate to regulate the conditions of the analyzed transfer of workers to work in another area, to provide with the assistance of the employment authorities additional guarantees when transferring to persons who have suffered as a result of work injury, occupational disease or other damage to health related to work. The conclusion is based on the urgency of the obligation in the courts to prove the legality of termination of the employment contract in the event of refusal of the employee to transfer to other work, necessary for him in accordance with the medical opinion, or the absence of the employer of the appropriate work.
3
Sharma, Anshika, and Aarti Garg. "Knowledge Transfer: An Empirical Study on Factors Yielding the Effectiveness of the Academia–Industry Interface (With Special Reference to Moradabad City)." Management and Economics Research Journal 5 (2019): 1. http://dx.doi.org/10.18639/merj.2020.961567.
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In the era of globalization and making headway in innovation, educational establishments and industries are confronting new difficulties as well as openings in the zone of transferring knowledge. The stipulation for students and lecturers has changed significantly and they anticipate becoming competent enough to use new technology for researching. With the growing pace of technology, the faculty, students, and managers are becoming more hi-tech-oriented as never before, which is resulting in more demand for research and training. Training will help the academia–industry to compete in the global environment as well as cater to international students and fulfill their needs too. However, to remain competent globally, knowledge transfer has become the need of the hour to disseminate knowledge and provide inputs to solve business problems. Knowledge transfer between educational institutions and industry is considered as an important driver of innovation and economic growth, as it eases the commercialization of new scientific knowledge within firms. Knowledge transfer denotes facilitating the sharing of the mentioned knowledge with one another. The paper will emphasize on a methodical literature review of the academia–industry interface in order to identify various factors contributing to their effectiveness. The primary data was collected through a questionnaire survey done on a sample of 100 employees working in various educational institutions and industries of Moradabad city, Uttar Pradesh, India and analyzed with the help of various statistical tools. The study also aims to identify the impact of key success factors on employee compliance with knowledge transfer. The researcher also evaluates the impact of employee compliance with knowledge transfer on organizational effectiveness. The contribution of this study will help both educational institutions and industry to better understand the knowledge transfer systems.
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Deák, Dániel. "Outbound establishment revisited in Cartesio." EC Tax Review 17, Issue 6 (2008): 250–58. http://dx.doi.org/10.54648/ecta2008081.
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In the pending case with Cartesio, the national court raises the question whether the right of a business to transfer its seat to another Member State is covered by Community law even in the absence of the comprehensive harmonisation of national company laws. The Advocate General of this case concludes that the Republic of Hungary is not able to justify the absolute restriction on the right of establishment where a Hungarian–registered business is not allowed to transfer its seat to another Member State (whether remaining resident in Hungary or not), without being dissolved. It is problematic, however, that Cartesio is a ‘moving out’ case like Daily Mail (outbound establishment), and Centros and like cases are ‘moving in’ issues (inbound establishment).
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Dedyuyeva, Maya V., and Dar'ya A. Solov'yova. "Problematic issues of another job offer upon termination of an employment contract to downsize the number or staff." Vestnik of Kostroma State University, no. 2 (2019): 260–63. http://dx.doi.org/10.34216/1998-0817-2019-25-2-260-263.
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The article describes a number of problematic issues that arise upon offering another job to an employee who is dismissed by number or staff reduction, – whether it is a duty to offer temporary work, or work in another locality. After analysing the opinions of scientists regarding the offer of the position of an employee who is on maternity leave, parental leave, the authors come to the conclusion that such a position is legally occupied. On the basis of a study of judicial practice, it was concluded that the positions that are employed in the positions overlapping are also not vacant. The article raises the question about offering to reduced employee a position that is offered to another person invited to work in writing, in order of transfer from another employer. The authors consider that if the monthly period from the day of dismissal of person from the previous job has not yet expired, such a position also can not be offered as another job in case of dismissal to reduce, because the employer is obliged to comply with the guarantees provided by law when applying for a job.
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Noor Shuhadawati Binti Mohamad Amin, Ashgar Ali Ali Mohamed, and Areej Torla. "RETIREMENT BENEFIT IN MALAYSIA: UNDERSTANDING THE LEGAL FRAMEWORK AND ITS CHALLENGES TO THE MIGRANT WORKERS." IIUM Law Journal 29, no. 2 (2021): 199–220. http://dx.doi.org/10.31436/iiumlj.v29i2.573.
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The retirement benefits scheme is one of the social security protections accorded to employees around the world. In Malaysia, the retirement benefits scheme is in the form of the contribution made by both employer and employee at a specified rate based on the employee’s monthly wages and such contribution will be credited into the employee’s fund. An employee is allowed to withdraw money from the fund when he or she reaches retirement age. The doctrinal study found that the retirement benefits scheme in Malaysia differs greatly between the local employees and migrant workers. Although migrant workers are allowed to contribute to the retirement benefits scheme known as Employees Provident Fund, their contribution is voluntary, and not done compulsorily. The contribution of the employer is capped at only RM5 per month, which is very low. It is exacerbated by the fact that the contribution in the fund is not transferable as the Employees Provident Fund Act does not provide any provision to transfer the retirement benefit to another scheme in another country. It is hoped that these challenges faced by migrant workers will be given due consideration by the government to allow the migrant workers to have adequate social security protection by reforming the current retirement benefit statute or introducing a new retirement benefit statute that only protects the migrant workers.
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Ronfeldt, Thomas, and Thomas Ronfeldt. "Merger as a Method of Establishment: on Cross-border Mergers, Transfer of Domicile and Divisions, Directly Applicable under the EC Treaty’s Freedom of Establishment." European Company Law 3, Issue 3 (2006): 125–29. http://dx.doi.org/10.54648/eucl2006030.
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An important judgement of 13 December 2005 by the European Court in Sevic finds that the freedom of establishment under the EC Treaty applies directly to cross-border mergers without any need for directives on the matter, as mergers are to be deemed a method of establishment. This contribution analyses the judgment’s far reaching consequences, among them the fact that by analogy, commercial legal persons will be able to transfer from one country to another or to be the object of cross-border divisions by direct application of the principle of freedom of establishment under the Treaty, in other words without any need for harmonisation directives.
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Mörsdorf, Oliver. "The legal mobility of companies within the European Union through cross-border conversion." Common Market Law Review 49, Issue 2 (2012): 629–70. http://dx.doi.org/10.54648/cola2012022.
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Over the last decade, the case law of the ECJ on the freedom of establishment for companies has led to a high degree of corporate mobility within the EU. As a result of that case law it is nowadays common sense among academics that companies which have been founded under the law of a Member State may transfer their real seat to another Member State with no change of legal form as far as the Member State of incorporation allows for such an operation. However, it remains to be clarified whether EU law also grants - besides said right of physical establishment - a right of legal establishment by allowing companies to convert into a legal form of another Member State. In the first part of the article, there is an analysis of whether companies may invoke primary law, notably the right of establishment, in order to conduct such an operation. In this context, two forms of cross-border con-version are addressed separately: cross-border-conversion with an attendant transfer of real seat and, far more problematic, isolated cross-border conversion. The second part of the article contains an outlook on a possible secondary measure enabling and regulating the cross-border conversion of EU companies. Although the Commission has stopped working on a 14th directive on the transfer of registered seat, it will be demonstrated that there is actually a strong need for such a measure. Special focus will also be on the question whether the EU has competence to take any steps in that direction, a problem which is often overlooked, particularly with regard to isolated cross-border conversion.
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Олена Олександрівна Конопельцева. "Employee’s state of health as a reason for termination of an employment contract at the initiative of the employer." Problems of Legality, no. 149 (June 9, 2020): 80–91. http://dx.doi.org/10.21564/2414-990x.149.199961.
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The grounds on which the employer is allowed to terminate the employment contract with the employee are considered if the employee's inconsistency with the position or job is established. It is emphasized that dismissal of an employee is allowed in case of a discrepancy due to a state of health, which hinders the continuation of this work, if it is impossible to transfer him to an easier job due to the absence of a vacant job or refusal to transfer. A characteristic feature of dismissing an employee due to poor health is the lack of guilt. The inability of the employee to perform his or her work duties is linked to the state of health and does not depend on his will and desire, and therefore cannot be blamed on him. The article proves that temporary disability cannot be considered as a reason to dismiss a worker.According to the medical report, the owner or his authorized body must transfer such persons with their consent to such work temporarily or without a time limit. Such transfer of an employee is possible under the conditions on which both medical and legal basis can be.In the case of refusal of the employee to transfer or absence at the enterprise of work that he could perform without harm to his health, the owner or his authorized body may raise the issue of his dismissal in due course due to the found inconsistency of the occupied position or performed work due to a state of health that impedes the continuation of this work (paragraph 2 of Article 40 of the Labor Code of Ukraine). Such dismissal shall be allowed in the exceptional cases where the owner or his authorized body really does not have the opportunity to transfer the employee upon his or her consent to another job according to a medical report.
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Prelič, Saša, and Jerneja Prostor. "The transfer of the company’s registered office." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 37, no. 1 (2016): 449–66. http://dx.doi.org/10.30925/zpfsr.37.1.16.
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In the light of the relevant case law of The Court of Justice of the EU it is emphasized that the cross-border transfer of company’s registered office (and its real seat) must be permitted in accordance with the Treaty on the Functioning of the EU. Nevertheless, the Fourteenth Company law Directive should be adopted for the reasons of legal certainty and it should determine, whether the transfer of the registered office (without transfer of company’s real seat) to another Member State is admissible or not. Furthermore, the authors discuss the cross-border restructuring of the company, which in addition to relocation of the registered office also includes a change of its legal form. The Court of Justice of the EU has not yet decided on such cross-border restructuring, nevertheless it should be allowed based of the freedom of establishment (cross-border formal transformation).
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Akhtamova, Yulduz. "EU Freedom Of Establishment And The Theories Of Incorporation In The Context Of Free Movement Of MNEs." American Journal of Social Science and Education Innovations 02, no. 12 (2020): 303–12. http://dx.doi.org/10.37547/tajssei/volume02issue12-53.
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The creation of a single market with no internal borders where free mobility is guaranteed is one of the main goals of the European Union. Accordingly, along with certain fundamental freedoms, Treaty on the Functioning of the European Union (TFEU) provides the right of establishment for nationals as well as companies in a territory of another Member State. Accordingly, a decentralized nature of multinational enterprises (MNEs) involves various cross-border operations. The aim of this paper is to explore to what extent these transnational objectives of MNEs can be achieved under the freedom of establishment principle of EU law and incorporation theories of Member States. Firstly, it analyzes different scenarios of company mobility such as transfer of registered office or real seat and transnational mergers. Secondly, it examines the freedom of companies to choose legal forms of their cross-border establishment. Finally, it evaluates the most recent judgment in Polbud case in the light of decisions made in previous cases.
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Ivanova, Kseniia. "Interests of participants in technology transfer and the mechanism of their provision." Law and innovative society, no. 2 (15) (January 4, 2020): 116–21. http://dx.doi.org/10.37772/2309-9275-2020-2(15)-18.
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Problem setting. One of the subsystems of the National Innovative System is the field of technology transfer. Considering the NIS from the point of view of the interests pursued by its participants (subjects), the mechanism introduced by the legislator, providing legal regulation of certain social relations, directly depends on what interests they pursue. Analysis of recent researches and publications. The following scientists drew attention to the problems of regulation of relations in the field of technology transfer: O. M. Davydiuk, Yu. M. Kapitsa, D. S. Makhnovsky, V. S. Milash, O. P. Orlyuk, B. M. Paduchak, O. E. Simson. However, further study of these relations remains relevant especially in view of the constant updating of current legislation. Target of research is to analyze the mechanisms for satisfying the interests of participants (subjects) of technology transfer, which are introduced in the current legislation and are proposed for the future. Article’s main body. Considering the national innovative system from the point of view of the interests pursued by its participants (subjects), we can distinguish the interests of the author of the technology, recipient, technology donor and the state, whose interests determine the overall vector of the transfer process. The primary subject in technology transfer is the author of the technology – an individual who can act as a direct participant (subject) of technology transfer and be its donor, who independently decides the legal fate of the technology and / or its components. However, the author of the technology may not be a donor when it comes to the relationship between him and his employer as a performer of scientific research and development work for the budget. In this case, although the technology is created by the direct work of the author-employee, property rights to the technology are assigned to the enterprise, research institution, organization or institution of higher education as the executor of these works (organization-developer), and the author is entitled to royalties. Thus, a compromise is reached between the parties and provides the necessary balance of interests of the employer and the author. In the transfer of technology, which occurs through the conclusion of the contract, the interests of the parties to the contract are mutually conditioned. These entities, realizing their property interests, act in contractual relations on the principle of dispositiveness, ie equality of the parties, and the state does not interfere in these relations. And only when the sphere of interests of the subjects of transfer affects the interests of the state, the relationship is complicated by the establishment of additional requirements and / or procedures (in particular, the export of technologies created or purchased from the budget). The interest of the state in this case is due to the purpose of preserving national and technological security, control over the misuse of budget funds during the financing of R & D, solving other strategic tasks. The protective mechanism of legal support of the state’s interests introduced in the Law is implemented through the establishment of requirements for the use of technology and / or their components, created or purchased for budget funds, mainly on the territory of Ukraine; conducting state expertise for technologies and / or their components, which are purchased for budget funds (including through their import). Meanwhile, the world practice is aware of other means aimed at protecting the interests of the state, such as control over the re-export of technology in order to eliminate the possibility of further transfer of technology from its donor to others. Conclusions and prospects for the development. The field of technology transfer is characterized by a combination of imperative and dispositive methods of legal regulation. When concluding a technology transfer agreement, the parties agree on its terms, based on their own interests and the requirements for certain types of agreements. However, lawyers note: the wider the range of interests (individual, group), which are directly or indirectly affected by the contract, the more important should be the degree of legal regulation. Therefore, when it comes to the interests of the state, the legislator should not neglect the ability to imperatively determine the requirements to be met by the parties in technology transfer and which provide for the implementation of additional incentives for the introduction of domestic technologies into circulation, their practical application in production.
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Pham, Tien Thi My, and Trang Thi Phuong Phan. "Establishment of electroporation protocol for Bacillus subtilis 1012 and WB800N." Science and Technology Development Journal 18, no. 2 (2015): 16–24. http://dx.doi.org/10.32508/stdj.v18i2.1139.
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Bacillus subtilis has been developed as an attractive expression host because of many advantages. For examples, it is nonpathogenic and allows secretion of functional extracellular proteins directly into the culture medium; about 60 % of industrial enzymes available produced by Bacillus species. To use B. subtilis strain for research and as host strain for expression of recombinant protein, bacterial genetic methods should be developed. Electroporation to transfer directly DNA into B. subtilis is one of the methods that draw a lot of attention of scientists. A problem encountered in the methods that draw a lot of attention of scientists. A problem encountered in the electroporation of DNA into B. subtilis is that an established protocol for one strain can hardly be used for another strain. B. subtilis 1012 and WB800N have recently been used as expression hosts for expression of recombinant proteins, but electroporation method has not been established. In this study, we use a pHT plasmid to establish an electroporation protocol for B. subtilis 1012 and WB800N. The influence of sampling time, concentration and time for incubating with lysozyme, voltage on the transformation was investigated to establish the protocol.
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NIKOLAJCHUK, T. O., and N. I. KHUMAROVA. "CONTRACT - A TOOL FOR IMPROVING MANAGEMENT OF THE NATURAL RESERVE FUND." Economic innovations 20, no. 1(66) (2018): 148–61. http://dx.doi.org/10.31520/ei.2018.20.1(66).148-161.
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Topicality. Market transformations in the country's economy caused the need to revise the labor relations institute from the economic development point of view. Particular importance was the theoretical reassessment labor relations institutional: the old labor law institutes, which corresponded to the administrative command system, must transform to new ones, that contain market needs. One of such labor relations institutes are contractual relations between the employer and the employee, which allow to personalize the labor relations as much as possible, consider the economic interest of both parties, and protect as far as possible the mutual interests and rights. Aim and tasks. The aim of the article is represented the main tendencies and realities of using an employment contract in Ukraine's companies, which is signed in the standard form. The current legislation gaps of the contract using are considered as a special employment contract form with the companies leaders and other employees categories, depending on the specifics enterprise's activity or belonging to the management sphere. The preconditions for the special legislation implementation are determined during the labor contracts conclusion with the Ukrainian's nature reserve fund enterprises heads. The personal responsibility for environmental protection legislation and violation conditions are considered. Proactive and experienced specialists are established an extensive system of allowances and one-time incentives. Research results. In this article we have reviewed the implementation preconditions during the labor contracts' conclusion with the enterprises' heads of the Ukrainian nature reserve fund. We have considered the responsibility personalization conditions for environmental legislation violations with the definition of socio-economic components. For example, the contract may also stipulate social and living conditions, such as the garden plot allocation, a car, living conditions improvement, the share sale at par value, the social pensions surcharges establishment, protection against inflation processes and so on. Also it may be envisaged an employee to move another area. Conclusions. A contract can give the chance to more people to realize their work abilities on the most favorable conditions, to build the civil society foundations and the legal capitalist state. Contract's application can detail the labor relations, the system of economic incentives and encouragement, protects the rights of both employee and employer, and also provides an opportunity to assess the mutual responsibility's degree.
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Letizia, Giulia. "The Recent Restrictive ECJ Approach to Exit Tax and the ATAD Implementation." EC Tax Review 29, Issue 1 (2020): 33–37. http://dx.doi.org/10.54648/ecta2020004.
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The article discusses the development of the European Court of Justice approach to exit tax and the perspective adopted by ATAD (Anti-Tax Avoidance Directive) exit tax provisions. Following a first European Court of Justice (ECJ) orientation according to which Member States were allowed to tax corporations on latent capital gains at the time of the transfer of the place of effective management to another Member State, but deferring the collection until the actual realization of the assets to five yearly instalments, the more recent ECJ approach allows an exit tax imposed upon the transfer regardless of the actual realization, payable over a five-year period. On the lines of the second ECJ approach, ATAD provides a mandatory harmonized exit tax imposed at the moment of the exit, allowing a deferral over five yearly instalments. It represents the first form of income taxation provided by a EU Directive, which does not take into account if some EU Member State did not have any exit tax. The ECJ shifting and the restrictive ATAD approach on exit tax may determine a wider rethinking of the movement of companies within the EU having the ATAD exit tax provision partially emptied the content of the freedom of establishment principle. Mandatory harmonized exit tax, ATAD, Corporate taxpayers, Latent capital gains, Freedom of establishment principle, ECJ shifting, Income taxation, Deferral of taxation, Discrimination, Income inclusion approach
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Mucha, Ariel, and Krzysztof Oplustil. "Redefining the Freedom of Establishment under EU Law as the Freedom to Choose the Applicable Company Law: A Discussion after the Judgment of the Court of Justice (Grand Chamber) of 25 October 2017 in Case C-106/16, Polbud." European Company and Financial Law Review 15, no. 2 (2018): 270–307. http://dx.doi.org/10.1515/ecfr-2018-0010.
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On 25 October 2017, the Court of Justice handed down a judgment in the Polbud case (C-106/16). This is the result of three preliminary questions raised by the Polish SC. The facts in the case concern the Polish private limited liability company which wanted to transfer its registered office to Luxembourg and to change its legal form. In general, the questions refer to two pertinent issues: first, if the national law providing for mandatory company’s liquidation in case of transferring the company’s seat abroad complies with the EU law, and second, if the so-called isolated cross-border conversion is covered by the freedom of establishment. With little doubt, the first question was answered in the negative. As to the second issue, the Court holds that it is not mandatory in the light of EU law for the company wishing to transfer its registered office and convert itself into a company governed by the law of another MS to establish an economic presence in that MS. It is likely that the Court of Justice’s findings will open another Pandora’s box with many unknown results, mainly concerning minority shareholders’ and creditors’ protection as well as further (un)desired liberalisation of the internal market.
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Antonny, Bruno, Joëlle Bigay, and Bruno Mesmin. "The Oxysterol-Binding Protein Cycle: Burning Off PI(4)P to Transport Cholesterol." Annual Review of Biochemistry 87, no. 1 (2018): 809–37. http://dx.doi.org/10.1146/annurev-biochem-061516-044924.
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To maintain an asymmetric distribution of ions across membranes, protein pumps displace ions against their concentration gradient by using chemical energy. Here, we describe a functionally analogous but topologically opposite process that applies to the lipid transfer protein (LTP) oxysterol-binding protein (OSBP). This multidomain protein exchanges cholesterol for the phosphoinositide phosphatidylinositol 4-phosphate [PI(4)P] between two apposed membranes. Because of the subsequent hydrolysis of PI(4)P, this counterexchange is irreversible and contributes to the establishment of a cholesterol gradient along organelles of the secretory pathway. The facts that some natural anti-cancer molecules block OSBP and that many viruses hijack the OSBP cycle for the formation of intracellular replication organelles highlight the importance and potency of OSBP-mediated lipid exchange. The architecture of some LTPs is similar to that of OSBP, suggesting that the principles of the OSBP cycle—burning PI(4)P for the vectorial transfer of another lipid—might be general.
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Batty, A. L., M. C. Brundrett, K. W. Dixon, and K. Sivasithamparam. "In situ symbiotic seed germination and propagation of terrestrial orchid seedlings for establishment at field sites." Australian Journal of Botany 54, no. 4 (2006): 375. http://dx.doi.org/10.1071/bt04024.
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The establishment of five species of temperate terrestrial orchids (Caladenia arenicola Hopper & A.P.Brown, Diuris magnifica D.L.Jones, D. micrantha D.L.Jones, Pterostylis sanginea D.LJones & M.A.Clem. and Thelymitra manginiorum ms) in natural habitat through in situ seed sowing, or by planting of seedlings and dormant tubers, was evaluated. Seed of the Western Australian temperate terrestrial taxa, Caladenia arenicola and Pterostylis sanguinea germinated best when sown into soil inoculated with mycorrhizal fungi at field sites but failed to develop the tubers necessary for surviving summer dormancy. However, seedling survival improved when actively growing symbiotic seedlings were transferred to natural habitat during the growing season. Caladenia arenicola and P. sanguinea seedlings survived the initial transfer to field sites but only P. sanguinea survived into the second growing season. Highest survival was obtained by translocating dormant tubers of C. arenicola and Diuris magnifica, with D. magnifica persisting at the site 5 years after translocation. However, outplanted C. arenicola survived for only 2 years. In another trial, where seedlings and dormant tubers of a rare orchid Thelymitra manginiorum were translocated into eucalypt woodland, 18% persisted after 5 years. The rare orchid D. micrantha exhibited the highest survival rates, with greater than 80% of tubers surviving 5 years after transfer of mature dormant tubers to field sites. This study highlights the benefit of using optimised methods for seedling production by symbiotic germination and nursery growth to produce advanced seedlings or dormant tubers to maximise the survival of translocated plants. It also demonstrates the need to consider different strategies when dealing with individual species.
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Brezas, Spyros, and Volker Wittstock. "Study on the Properties of Aerodynamic Reference Sound Sources." Acta Acustica united with Acustica 105, no. 6 (2019): 960–69. http://dx.doi.org/10.3813/aaa.919377.
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Towards the establishment of traceability in sound power in airborne sound, the present study focuses on the dissemination procedure. Aerodynamic reference sound sources were studied as potential transfer standards. Initially, the sources were examined in the up-to-present requirements. The core of the study is the correction required for the transition from calibration to in situ conditions. The influence of atmospheric pressure, ambient temperature and fan rotation speed was investigated and the corresponding correction was determined. A comparison to an existing correction was also performed. Near field effects were another part of the study. The related uncertainty was estimated in a transparent approach. The dependency of the uncertainty on the in situ and calibration condition values is also presented.
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Harada, Masamitsu, Jun Nagai, Riho Kurata, et al. "Establishment of Novel Protein Interaction Assays between Sin3 and REST Using Surface Plasmon Resonance and Time-Resolved Fluorescence Energy Transfer." International Journal of Molecular Sciences 22, no. 5 (2021): 2323. http://dx.doi.org/10.3390/ijms22052323.
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Repressor element-1 (RE-1) or neural restrictive silencer element (NRSE) bound with a zinc finger transcription repressor, RE-1 silencing transcription factor (REST, also known as neural restrictive silencer factor, NRSF) has been identified as a fundamental repressor element in many genes, including neuronal genes. Genes regulated by REST/NRSF regulate multifaceted neuronal phenotypes, and their defects in the machinery cause neuropathies, disorders of neuron activity), autism and so on. In REST repressions, the N-terminal repressor domain recruits Sin3B via its paired amphipathic helix 1 (PAH1) domain, which plays an important role as a scaffold for histone deacetylase 1 and 2. This machinery has a critical role in maintaining neuronal robustness. In this study, in order to establish protein–protein interaction assays mimicking a binding surface between Sin3B and REST, we selected important amino acids from structural information of the PAH1/REST complex and then tried to reconstitute it using recombinant short peptides derived from PAH1/REST. Initially, we validated whether biotinylated REST interacts with glutathione S-transferase (GST)-tagged PAH1 and whether another PAH1 peptide (PAH1-FLAG) competitively binds with biotinylated REST using surface plasmon resonance (SPR). We observed a direct interaction and competitive binding of two PAH1 peptides. Secondly, in order to establish a high-throughput and high-dynamic-range assay, we utilized an easily performed novel time-resolved fluorescence energy transfer (TR-FRET) assay, and closely monitored this interaction. Finally, we succeeded in establishing a novel high-quality TR-FRET assay and a novel interaction assay based on SPR.
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Ohene Larbi, Rita, Linda Aurelia Ofori, Augustina Angelina Sylverken, Matilda Ayim-Akonor, and Kwasi Obiri-Danso. "Antimicrobial Resistance of Escherichia coli from Broilers, Pigs, and Cattle in the Greater Kumasi Metropolis, Ghana." International Journal of Microbiology 2021 (June 5, 2021): 1–7. http://dx.doi.org/10.1155/2021/5158185.
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Globally, resistance to antimicrobial drugs in food animals is on the rise. Escherichia coli of livestock, though commensal in nature, serves as reservoir for antimicrobial resistance genes with the potential of disseminating them. This study sought to examine the antimicrobial resistance profiles of Escherichia coli in broilers, pigs, and cattle in the Kumasi Metropolis and undertake molecular characterisation of the resistances. Faecal E. coli isolates (n = 48) were obtained from 10 broiler farms, (n = 43) from 15 pig farms, and (n = 42) from cattle from the Kumasi Abattoir using standard bacteriological techniques. The Kirby–Bauer disc diffusion method was employed in testing the sensitivities of 133 E. coli isolates to 15 antimicrobials. All 48 isolates from broilers presented no resistance to amoxicillin/clavulanic acid and ceftiofur. A 100% resistance to meropenem was observed in pig and cattle isolates. Multidrug resistance (MDR) across animal groups was 95.8% (n = 46), 95.3% (n = 41), and 64.3% (n = 27) for broilers, pigs, and cattle, respectively. Twenty-eight isolates presenting phenotypic resistance to aminopenicillins and cephalosporins were screened for the presence of extended-spectrum beta-lactamase (ESBL) genes by PCR. One isolate from poultry and another from cattle tested positive for the blaCTX-M ESBL gene. There were no positives for the blaTEM and blaSHV ESBL genes. Commensal E. coli of food animal origin represents an important reservoir of antimicrobial resistance that transfers resistance to pathogenic and nonpathogenic microbes affecting humans and animals. There is an urgent need to institute routine surveillance for the establishment of the mechanisms and molecular orientation of resistance in these organisms.
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Letizia, Giulia, and Francesco Capitta. "National Grid Indus Case: Consequences under an Italian Perspective." EC Tax Review 21, Issue 5 (2012): 277–82. http://dx.doi.org/10.54648/ecta2012027.
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The article describes the impact of the decision of the European Court of Justice 'National Grid Indus' on Italian rules regarding exit taxation. The former Italian legislation prescribed the immediate taxation of unrealized capital gains, except if a Permanent Establishment (PE) is maintained in Italy, without distinguishing between the establishing of the amount of taxes and their recovery. In the meantime, the European Commission opened an infringement procedure against Italy with regard to the rules on exit tax. In January 2012, such rules have been modified in compliance with the principles established in National Grid Indus, allowing Member States to tax corporations on latent capital gains at the time of the transfer of the place of effective management to another Member State, but deferring the collection until the actual realization of the assets. This change carries out a series of problematic aspects concerning the scope of application of the new provision with regard to the transfer of permanent establishments of foreign enterprises in Italy, the tax basis of the assets transferred and, in particular, the interaction with the Merger Directive.
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Zaitseva, N. V. "Ghostwriters as a Legal Phenomenon: Features and Perspectives of Legal Regulation of Their Activity." Lex Russica, no. 5 (May 25, 2021): 19–27. http://dx.doi.org/10.17803/1729-5920.2021.174.5.019-027.
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The paper is devoted to the problem of using the work of another person in the intellectual field, primarily in literary activity. The involvement of ghostwriters in writing literary works has created a legal phenomenon when the subject matter of contractual relations represents the inalienable non-property right, namely: the right of authorship the transfer of which is not possible in many jurisdictions, and in others, despite the absence of an explicit prohibition, there is no legal regulation of such alienation. However, the existence of ghostwriters cannot be assessed as a unique phenomenon of modernity. In our time, they have only gained new forms and a special place not only in the literary, but also in the scientific field. In this regard, the establishment of legal mechanisms for attracting and regulating ghostwriters is more effective than the establishment of a system of prohibitions.In the conditions of changing publishing businesses and increasing ways and forms of proof, questions about the authenticity of a person's authorship began to arise increasingly, especially in the field of scientific and scholarly literature, where the work of "new" researchers is often used. The issue of assignment of the right of authorship (copyright) — a fundamental property right — is treated differently in different legal systems. The continental system of law relies on impossibility of transferring copyright from one entity to another as part of a civil law transaction. Therefore, instances of attribution of authorship are assessed in the context of criminal or administrative law. It forms the legal essence of the division of rights of authorship into property and nonproperty ones: any commercial rights to intellectual property can be ceded except the authorship.
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Spiel, Christiane. "Moving beyond the ivory tower – why researchers from the field of education should go ahead." Zeitschrift für Pädagogische Psychologie 34, no. 1 (2020): 1–8. http://dx.doi.org/10.1024/1010-0652/a000260.
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Abstract. Since the beginning of the 21st century universities are increasingly requested to use the results produced by their first (teaching) and second mission (research) to help resolve the growing challenges societies and local communities are faced with. This obligation has been codified as the Third Mission of universities. However, research and its results often seem to remain in the so-called ivory tower and realization of successful transfer often failed. Empirical research clearly shows that the key factor for successful transfer is to involve an intensive cooperation between researchers, policymakers, and practitioners within a mutually respectful, collaborative process. However, the establishment of a high quality and fruitful cooperation among these different groups is difficult. In the paper, possible reasons for poor transfer of research findings on part of researchers, practitioners, and policymakers are discussed as well as demands for successful transfer. A systematic six-step procedure for policy impact from research is presented, which summarizes the most relevant actions to be taken and issues to be considered on the part of (individual) researchers for realizing successful transfer. Universities can provide a supportive environment through the development of a distinct Third Mission profile including criteria and incentives for transfer activities of single researchers. It is the intention of this paper to convince researchers from the field of education to go ahead in moving beyond the ivory tower and to engage in transfer of scientific knowledge. One reason is the high importance of education for society. Another reason is that the competences and experiences necessary for successful transfer of research to the wider field of policy and practice are core competences and experiences of researchers from the field of education.
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Liu, Ziyuan, Tianle Liu, Xingdong Liu, et al. "Research on Optimization of Healthcare Waste Management System Based on Green Governance Principle in the COVID-19 Pandemic." International Journal of Environmental Research and Public Health 18, no. 10 (2021): 5316. http://dx.doi.org/10.3390/ijerph18105316.
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At present, strategies for controlling the COVID-19 pandemic have made significant and strategic strides; however, and the large quantities of healthcare treatment waste have become another important “battlefield”. For example, in Wuhan, the production rate of healthcare waste in hospitals, communities, temporary storage, and other units was much faster than the disposal rate during the COVID-19 pandemic. Improving the efficiency of healthcare waste transfer and treatment has become an important task for government health and environmental protection departments at all levels. Based on the situation of healthcare waste disposal in Wuhan during the critical period of the pandemic, this paper analyzes and studies green governance principles and summarizes the problems that exist in the current healthcare waste management system. Through the establishment of temporary storage facilities along transit routes, digital simulation and bionic experiments were carried out in the Hongshan District of Wuhan to improve the efficiency of healthcare waste transfer. Furthermore, this study discusses the coordination and cooperation of government, hospitals, communities, and other departments in the healthcare waste disposal process and provides guiding suggestions for healthcare waste disposal nationwide in order to deal with potential risks and provide effective references in all regions.
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Mysyk, Viktoria. "Domestic and foreign experience of event management establishment and development." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2021, no. 1 (2021): 39–50. http://dx.doi.org/10.23939/smeu2021.01.039.
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The articles study domestic and foreign experience on the peculiarities of the formation and development of event management and event industry in general. Peculiarities of the historical perspective of event management development are considered. The state of the world inventory market is characterized and a comparative analysis with its state in the domestic territory is carried out. The change of the inventory industry under the influence of COVID-19 is investigated. The main problems of the event industry are considered and the prospects for further development of event management in Ukraine are analyzed. The pace of development of the event industry is growing every year both in Ukraine and in the world. It is quite difficult today to imagine the existence of any area of business without the use of event management tools and its methods. The goal of event management is to achieve concrete results, including those related to culture, society, environment and economy. Event management has only recently begun to be considered as a separate type of management activity, as previously only certain manifestations of it as a component of socio-cultural development, entertainment, marketing, political activity, etc. were observed. Many of the events that are now taken for granted, occurring in one form or another for hundreds of years. It can be noted that now event management is carried out not only directly by representatives of the event industry, for which the event itself is their main product, but also by companies engaged in other activities in various fields. In the process of its historical development, event management has undergone a number of changes, which ensured its formation and development to the current state. The COVID-19 pandemic has made adjustments to the development of the event industry, primarily in the form of blocking and extending travel restrictions. The world is rapidly moving to a virtual mode of existence, and major players in the event market are increasingly enhancing their digital presence. Current situation gave impetus to the development of online event management platforms that transfer the process of events from a real environment to a virtual one. Awareness of these changes and detailed study of domestic and foreign experience will help the modern entrepreneur to form and develop the most optimal and most effective event management that will meet the requirements of both the environment as a whole and a particular enterprise and ensure the achievement of its management goals.
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Klynina, Tetiana. "Rogers Act 1924: establishment of a professional USA Foreign Service." American History & Politics Scientific edition, no. 10 (2020): 35–42. http://dx.doi.org/10.17721/2521-1706.2020.10.3.
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The article is devoted to the analysis of the formation of the legal framework that made possible the existence and functioning of the US foreign service. The purpose of the article is to clarify the preface and the course of formation of the professional foreign service of the United States, which was reflected in the adoption of the Rogers Act. The methodological basis of the study. The study was based on the principle of historicism, which contributed to the consideration of the phenomenon under study in its development and made it possible to identify periods in the formation of a professional diplomatic service. The use of the problem-chronological method contributed to the preservation of the historical heredity and integrity of the picture; the application of the comparative method made it possible to identify significant changes that occurred after the adoption of Rogers’ Law, which was considered through the use of the method of analysis. A historiographical description of the main scientific works devoted to the research topic is given. Analyzed works A. Evans, T. Lay, I. Stewart etc., which became the basis for the study. The scientific novelty lies in the systematization of ideas about qualitative and quantitative changes in the diplomatic service after the adoption of the relevant law. The author concludes that before the adoption of the Rogers Act there was no control over the selection of diplomatic and consular staff and the negative consequences of such a decision were especially evident during the First World War. Therefore, the historical conditions in which America found itself at that time became a challenge for the continued existence of the consular and diplomatic services, and therefore the issue of restructuring and modernization of these services in the United States and its transfer to another, qualitatively new level. In general, the author emphasizes the change in the status of foreign service, which was introduced by relevant legislation, namely the Rogers Act, the need for which was caused by certain historical conditions of the American state and its place on the world stage. Prior to the enactment of the Diplomatic Service Act, there was virtually no control over the selection of diplomatic and consular personnel representing the United States on the world stage. After the First World War, it became clear that the diplomatic service needed to be restructured. That is why Rogers’ law was passed, which, in fact, was the first legislative attempt to resolve this issue.
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Dumitru, Ovidiu Ioan. "Transfer of seat within European Union. The latest developments on cross-border conversions, mergers and divisions of companies." Proceedings of the International Conference on Business Excellence 15, no. 1 (2021): 917–29. http://dx.doi.org/10.2478/picbe-2021-0085.
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Abstract Transfer of seat of companies remains one of the debated issues at European Union level as more and more cross border transactions are taking place and the shareholders try to take advantage of the rights of free movement provided by the treaties. The recent caselaw brought the European Union in a difficult position, having to accept the existing lacks in the treaty’s provisions and come with specific legislation to cover the consequences raised after Polbud case. The caselaw on transfer of seat of companies from one member state to another was not very complex and numerous at the beginning, but became incisive with the development of the internal market and increase of cross-border transactions, becoming more open towards the acceptance of the freedom of establishment in most cases of transfer, forcing the national company law, especially the rules on conflict of law, to encounter a new challenge in the harmonisation of the provisions related to incorporation, functioning, merger/division/conversion or the creation of secondary establishments. This article wants to be an overview on the reaction of the European Union, especially through the latest Directive in the field, Directive on cross-border conversions, mergers and divisions was adopted by the European Parliament and the Council (Directive (EU) 2019/2121), but taking into account the caselaw in the field and trying to project future evolution of the new provisions.
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Thomson-Wohlgemuth, Gaby. "“… and he flew out of the window on a wooden spoon”." Meta 52, no. 2 (2007): 173–93. http://dx.doi.org/10.7202/016064ar.
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Abstract Translation may be viewed in part as a transfer of cultural elements from one text to another and, under certain circumstances, this may occur between texts written in the same language. This is indeed the situation researchers find when analysing the early East German versions of the Brothers Grimm’s fairy tales and comparing them with their (same language) originals. East Germany was a country with a mission to overcome capitalist thinking and to create a new kind of society. Motivated by this, the establishment permitted only certain kinds of texts to reach their audiences. One of the genres vehemently debated in the early days was fairy tales and particularly so the Grimms’ tales due to their high standing in the Third Reich. This article explores the first ‘translations’ of the Grimms’ fairy tales in East Germany, investigating elements that were regarded as ideologically valuable and hence emphasized in the texts and those that were deemed harmful to a socialist education and hence modified.
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Shulzhenko, S. I. "Constitutional Court’s of the Russian Federation Impact on Public Property (Part 2)." Administrative Consulting, no. 10 (December 7, 2021): 102–16. http://dx.doi.org/10.22394/1726-1139-2021-10-102-116.
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The article focuses on the main principles of public property as Constitutional Court of the Russian Federation formulates them. The author reveals actual problems of public property as a complex institution, including mainly constitutional, administrative, financial, and in a less degree civil law. There is a direct relation between public property, public finance, budget, legal regime of the territory concerned and citizens’ public rights. Establishment of a legal regime of the territory helps to preserve current public land and property usage and provides public rights. The ability of public property unilateral transfer to another level of public ownership is justified. Meantime in the context of specialized public housing stock problem the author suggests sensitive decision for the legal status of quarters as a specialized commercial housing stock. Legal positions of the Constitutional Court promote effective solution to the conflict within the community and provide guidance for the legislative and law-enforcement activity.
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Barbu, Denisa, and Ana Maria Pana. "The Preconditions for the Admission of the Preventive Measure Based on an European Arrest Warrant." Logos Universality Mentality Education Novelty: Law 9, no. 1 (2021): 42–46. http://dx.doi.org/10.18662/lumenlaw/9.1/55.
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In addition to the mandatory “grounds for refusing to execute an European arrest warrant, the legislator” also provided for some optional grounds on the basis of which the competent judicial bodies “of the executing Member State may refuse to execute an European arrest warrant”. These provisions give the courts of the executing Member State the right to invoke or not to invoke them and, implicitly, the right to execute or not to execute an European arrest warrant. In our view, the refusal to execute the warrant must be complemented by the establishment “of direct links between the judicial authorities of the two Member States”, with regard to adopting a solution to the situation. In this context, given the complexity of the cases, the specific circumstances of the crimes, as well as other elements, the two judicial authorities involved will have to ascertain the incidence of another European institution, namely the transfer of proceedings in criminal matters.
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Shulzhenko, S. I. "Constitutional Court’s of the Russian Federation Impact on Public Property (Part 1)." Administrative Consulting, no. 9 (November 11, 2021): 128–44. http://dx.doi.org/10.22394/1726-1139-2021-9-128-144.
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The article focuses on the main principles of public property as Constitutional Court of the Russian Federation formulates them. The author reveals actual problems of public property as a complex institution, including mainly constitutional, administrative, financial, and in a less degree civil law. There is a direct relation between public property, public finance, budget, legal regime of the territory concerned and citizens’ public rights. Establishment of a legal regime of the territory helps to preserve current public land and property usage and provides public rights. The ability of public property unilateral transfer to another level of public ownership is justified. Meantime in the context of specialized public housing stock problem the author suggests sensitive decision for the legal status of quarters as a specialized commercial housing stock. Legal positions of the Constitutional Court promote effective solution to the conflict within the community and provide guidance for the legislative and law-enforcement activity.
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Timmermans, Christiaan. "Impact of EU Law on International Company Law." European Review of Private Law 18, Issue 3 (2010): 549–67. http://dx.doi.org/10.54648/erpl2010041.
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Abstract: In the absence of harmonization, Member States’ conflict rules to determine the law applicable to companies and particularly the continuing cleft between the incorporation method and siege-réel approach cause difficulties for the internal market for companies by, sometimes, frustrating cross-border establishments. The right of establishment cannot be invoked to oppose the consequence of the real seat approach according to which a company cannot transfer its real seat to another Member State (outbound obstacles). The Cartesio decision of 16 December 2008 learns that in that respect the Daily Mail judgment of 1988 is still good law. However, according to Cartesio such a transfer of a company seat without change of the law applicable to the company must be distinguished from a cross-border conversion (Umwandlung), the company in that case being converted into a company law form of the host Member State. This article discusses reasons for this distinction and the conditions that could possibly still be imposed by the Member State of departure and the host Member State. However, inbound obstacles created by a Member State applying the real seat approach to an incoming company incorporated under the law of another Member State have, to a large extent, been removed as a consequence of the ECJ’s case law. The consequences of this case law for pseudo-foreign companies and for Member States’ freedom to apply local company rules to foreign companies are being discussed. In practice, cross-border movements of companies appear to have steadily increased triggering regulatory competition in the company law field between Member States. Finally, some comments are made on possible consequences of those developments for future EU harmonization of company law.
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Kragh, P. M., J. Li, Y. Du, et al. "303 ESTABLISHMENT OF PREGNANCIES WITH HANDMADE CLONING PORCINE EMBRYOS RECONSTRUCTED WITH FIBROBLASTS CONTAINING AN ALZHEIMER'S DISEASE GENE." Reproduction, Fertility and Development 20, no. 1 (2008): 231. http://dx.doi.org/10.1071/rdv20n1ab303.
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Somatic cell nuclear transfer (SCNT) offers the possibility of pig transgenesis. Importantly, specific genetic manipulations can be performed in donor cells before SCNT to derive pig models for specific human genetic diseases, including the neurodegenerative disorder Alzheimer's disease (AD). In the present study, we established pregnancies after transfer of SCNT blastocysts produced by the handmade cloning (HMC) technique. The blastocysts were transgenic for a human gene, amyloid precursor protein gene with the 'Swedish mutation' (APPsw), causing AD. For transgenesis, minipig fibroblasts were transfected by lipofection with a vector containing the APPsw gene under control of the platelet-derived growth factor β promoter (PDGF-APPsw) and a neomycin-resistance selection gene. Neomycin-resistant colonies were isolated, expanded, analyzed, and used for HMC. Cumulus–oocyte complexes were aspirated from ovaries of slaughtered sows and matured for 41 h. Subsequently, the cumulus cells were removed in hyaluronidase, and zonae pellucidae were partially digested by incubation in pronase. Oocytes with a visible polar body (PB) were subjected to oriented bisection. Less than half of the cytoplasm adjacent to the PB was removed with a microblade. The cytoplasts were used as recipients for embryo reconstruction. Reconstructed embryos were produced by a 2-step fusion procedure. At the first step, 1 cytoplast was fused with 1 fibroblast in the absence of Ca2+. After 1 h, the cytoplast-fibroblast pair and another cytoplast were fused and activated simultaneously in the presence of Ca2+, incubated in cytochalasin B and cycloheximide for 4 h, and then cultured in PZM-3 medium. The development of reconstructed embryos to the blastocysts stage was determined after 5, 6, or 7 days of in vitro culture. To investigate the in vivo developmental capacity, blastocysts were transferred surgically to synchronized recipients. When using PDGF-APPsw-transgenic minipig fibroblasts, the rate of blastocyst formation (mean � SEM) was 39 � 3% (164/424). In comparison, non-transgenic fibroblasts resulted in a blastocyst development of 36 � 7% (36/102). In 4 recipients that received an average of 54 Day 5, 6, and 7 PDGF-APPsw-transgenic blastocysts, 2 ongoing pregnancies were confirmed by ultrasonography, 1 pregnancy was lost, and 1 returned to estrus. The results show a high in vivo developmental competence of blastocysts produced after SCNT of PDGF-APPsw-transgenic minipig fibroblasts.
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Trauner, Florian, and Sarah Wolff. "The Negotiation and Contestation of EU Migration Policy Instruments: A Research Framework." European Journal of Migration and Law 16, no. 1 (2014): 1–18. http://dx.doi.org/10.1163/15718166-00002046.
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Abstract This article develops a research framework for the analysis of the politics of migration policy instruments. Policy instruments are seen as living instruments; they evolve and develop similar to moving targets. A scholar interested in this field of research may focus either on the establishment of a given instrument or on its use. The question of an instrument’s design relates to the policy transfer literature focusing on how certain policies move from one setting to another. In the context of a policy transfer, actors from the other – ‘receiving’ – institutional setting negotiate and, potentially, contest or reinterpret a policy instrument. The evolution of policy instruments once adopted in a specific institutional context is a second area of interest. The original goals can be diluted throughout the implementation process notably due to tensions between intergovernmental and supranational actors, or sticky institutionalization, which is characterized by path-dependencies. Often the choice of new instruments derives from an inefficiency or loss of credibility of past instruments. This editorial therefore seeks to make a twofold contribution: first it investigates the added-value of a policy instrument approach to the study of migration; second it furthers research on the external dimension of EU migration policy.
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Tambunan, Maria R. U. D., and Womsiter Sinaga. "Country Note: Transfer Pricing and Profit Shifting Practices in a Free Trade Zone: A Case in Batam, Indonesia, Based on a Tax Court Decision." Intertax 48, Issue 11 (2020): 1030–44. http://dx.doi.org/10.54648/taxi2020104.
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This study discusses how the offered tax incentives through the establishment of the Batam Free Trade Zone have been overexploited by Multinational Enterprises (MNE)s’ manufacturers to minimize their tax obligation. The close geographic location to Singapore, the hub of the world’s logistic shipping lane, provides easier access to these practices. The common profit shifting schemes found in the region are transfer pricing and rerouting transactions. Concerning the transfer pricing practices based on the tax court decisions, it was determined that business entities have reported unreasonable business turnover with years of consecutive loss despite an increasing number of assets. The rerouting of transactions has specifically been performed by shipping businesses in order to optimize the benefit of not paying types of consumption taxes. They were able to exploit this benefit because the Indonesian Government granted VAT and import duty exemptions to sea transportation businesses for the supply of ships and ship’s spare parts. These businesses established shipyards in Batam, and the products were subsequently sold to affiliations in another country. Then, the user entity that is a member of the sea transportation business in Indonesia imported the same products from the country where a member of affiliation is located. To address these challenges, the Indonesian Government has made a measure to minimize tax leakages through persuasive enforcement and a systematic investigation that requires continuous monitoring. Transfer pricing, profit shifting, free trade zone, tax avoidance
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Kyselova, O. I., and I. V. Kordunian. "Protection of employees' labor rights during the quarantine." Legal horizons, no. 25 (2020): 65–70. http://dx.doi.org/10.21272/legalhorizons.2020.i25.p65.
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In this article, the impact of the global pandemic on the organization of work at enterprises in Ukraine, and the protection of workers’ labor rights during the quarantine was overviewed. The grounds for dismissal of employees in Ukraine, which are provided in the Labor Code of Ukraine, were analyzed. Such forms of termination of the employment contract as dismissal at the employer’s initiative, termination of the employment contract at the employee’s initiative, and by agreement of the parties were explored. When terminating an employment contract at the employee’s initiative and by agreement of the parties, the main condition is the desire of the employee. The employer cannot force him/her to resign voluntarily. It was found that dismissal can be considered legitimate if there are two conditions: there must be one of the grounds for dismissal provided by the Labor Code, and the dismissal procedure must be followed. The dismissal procedure includes the need to acquaint the employee with the dismissal order, compliance with the deadlines for payment upon dismissal, and compliance with the deadlines for the issuance of employment records. The scope of employees’ rights during quarantine and the scope of guarantees provided in the event of dismissal of an employee was determined. If the employee works at an enterprise, institution, organization, the employer must provide appropriate working conditions, for example, provide the employee with personal protective equipment (masks). The law provides a number of guarantees for employees who have been fired (depending on the grounds for dismissal): payment of severance pay, the possibility of transfer to another position, compensation in case of violation of the terms of issuance of the employment record book, etc. The new legal framework, which was created to regulate labor relations during the quarantine, such as Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Aimed at Preventing the Occurrence and Spread of Coronavirus Disease (COVID ‑ 19)” № 530 ‑ IX of March 17, 2020, and Law of Ukraine “On Amendments to Certain Legislative Acts Aimed at Providing Additional Social and Economic Guarantees in Connection with the Spread of Coronavirus Disease (COVID ‑ 19)” № 540 ‑ IX of March 30, 2020, were analyzed. Such forms of organization of work at the enterprise in the conditions of quarantine as a remote mode of work, a temporary mode of downtime, etc. were overviewed. It was found out that vacation leave is an employee’s right, not an obligation, so the employer cannot force the employee to go on leave. In case of illegal dismissal, the employee has the right to file a lawsuit with a request to reinstate, change the formulation of the reasons for dismissal or make the payment of average earnings during the forced absence. It is important to follow the deadlines for applying to the court. For example, in the case of dismissal, this period is one month from the date of delivery of a copy of the dismissal order or from the date of issuance of the employment record.
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Ambritta P, Nancy, Poonam N. Railkar, and Parikshit N. Mahalle. "Collaborative Mutual Identity Establishment (CMIE) for the future internet." International Journal of Pervasive Computing and Communications 11, no. 4 (2015): 398–417. http://dx.doi.org/10.1108/ijpcc-04-2015-0024.
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Purpose – This paper aims at providing a comparative analysis of the existing protocols that address the security issues in the Future Internet (FI) and also to introduce a Collaborative Mutual Identity Establishment (CMIE) scheme which adopts the elliptical curve cryptography (ECC), to address the issues, such as content integrity, mutual authentication, forward secrecy, auditability and resistance to attacks such as denial-of-service (DoS) and replay attack. Design/methodology/approach – This paper provides a comparative analysis of the existing protocols that address the security issues in the FI and also provides a CMIE scheme, by adopting the ECC and digital signature verification mechanism, to address the issues, such as content integrity, mutual authentication, forward secrecy, auditability and resistance to attacks such as DoS and replay attack. The proposed scheme enables the establishment of secured interactions between devices and entities of the FI. Further, the algorithm is evaluated against Automated Validation of Internet Security Protocols and Application (AVISPA) tool to verify the security solutions that the CMIE scheme has claimed to address to have been effectively achieved in reality. Findings – The algorithm is evaluated against AVISPA tool to verify the security solutions that the CMIE scheme has claimed to address and proved to have been effectively achieved in reality. The proposed scheme enables the establishment of secured interactions between devices and entities of the FI. Research limitations/implications – Considering the Internet of Things (IoT) scenario, another important aspect that is the device-to-location (D2L) aspect has not been considered in this protocol. Major focus of the protocol is centered around the device-to-device (D2D) and device-to-server (D2S) scenarios. Also, IoT basically works upon a confluence of hundreds for protocols that support the achievement of various factors in the IoT, for example Data Distribution Service, Message Queue Telemetry Transport, Extensible Messaging and Presence Protocol, Constrained Application Protocol (CoAP) and so on. Interoperability of the proposed CMIE algorithm with the existing protocols has to be considered to establish a complete model that fits the FI. Further, each request for mutual authentication requires a querying of the database and a computation at each of the participating entities side for verification which could take considerable amount of time. However, for applications that require firm authentication for maintaining and ensuring secure interactions between entities prior to access control and initiation of actual transfer of sensitive information, the negligible difference in computation time can be ignored for the greater benefit that comes with stronger security. Other factors such as quality of service (QoS) (i.e. flexibility of data delivery, resource usage and timing), key management and distribution also need to be considered. However, the user still has the responsibility to choose the required protocol that suits one’s application and serves the purpose. Originality/value – The originality of the work lies in adopting the ECC and digital signature verification mechanism to develop a new scheme that ensures mutual authentication between participating entities in the FI based upon certain user information such as identities. ECC provides efficiency in terms of key size generated and security against main-in-middle attack. The proposed scheme provides secured interactions between devices/entities in the FI.
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Ewing, K. D. "Remedies for Breach of the Contract of Employment." Cambridge Law Journal 52, no. 3 (1993): 405–36. http://dx.doi.org/10.1017/s0008197300099955.
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Wallie Nangle was an executive officer in the Lord Chancellor's Department. In November 1989, it was alleged that he had sexually harassed a female colleague. Following an investigation in which the complaint was upheld, Mr. Nangle was transferred to another department with a loss of increments for 12 months. This decision was upheld after an appeal to the permanent secretary in the department, though the loss of increments was reduced from 12 to three months. Alleging that these decisions had been taken in breach of the rules of natural justice and with procedural impropriety Nangle sought judicial review. But the application failed, with the Divisional Court holding that despite his status as a civil servant, the plaintiff was engaged under a contract of service and that he should seek relief in contract rather than public law to remedy any loss which he had suffered.1 The question which arose in this case was precisely what remedies could Nangle secure in private law? He might recover damages for any loss of increments if the employer had in fact failed to comply with the terms of the disciplinary code. But it is difficult to see what contractual remedy would have been available at the time against the Crown to restrain a disciplinary transfer on the ground that the disciplinary proceedings were conducted in breach of the rules of natural justice, that is to say in breach of rules applying more usually in public law which the courts have shown little desire to apply in the context of employment.
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Salikhova, O. B., and O. O. Kurchenko. "The Conceptual Bases of the Strategy for the Advancing of Technology-Oriented Startups in the Interests of Innovative Development of Ukrainian Economy." Business Inform 9, no. 512 (2020): 65–75. http://dx.doi.org/10.32983/2222-4459-2020-9-65-75.
Full textAbstract:
The purpose of the article is to define the conceptual bases of the Strategy for the advancing of technology-oriented startups (TOS) in the interests of innovative development of Ukrainian economy, based on modern challenges and threats, as well as global tendencies in the development of technologies. In view of the findings of an analysis and on generalization of scientific achievements of Ukrainian scholars and practitioners, as well as taking into consideration the preliminary results and conclusions of the authors’ own researches, the article provides both the endogenous and the exogenous barriers that prevent the development of TOS in Ukraine. It is substantiated for the first time that a startup is not only a human institution that creates new products or services in the face of extreme uncertainty, but a multi-device mechanism that provides technology transfer from the academic, educational and scientific spheres to the business environment through the establishment of an economic entity; accelerates the commercialization of technology and the introduction of the new product, process, service to the market; ensures the international technology transfer through the involvement of foreign pioneering entrepreneurs to commence and develop a startup in another country, as well as through the acquisition of a current startup by a foreign company (mergers and acquisitions, foreign investments); provides access to foreign technologies, infrastructure, databases. It is shown how technology-oriented startups are able to turn the limited opportunities of a novice company into advantages in a competitive struggle with leaders and lead to structural changes in the economy. The goals, priorities, key tasks of TOS development in Ukraine, as well as ways of their implementation are defined, aimed at: formation of personnel and scientific-technological resources; encouraging the commencement of TOS; launching corporate incubators and accelerators; ensuring stable sources of funding for the establishment and development of TOS; promoting technological innovations and facilitating the TOS’s access to the public procurement market and foreign markets; protection of TOS from «unfriendly» investors; introduction of monitoring of TOS activities and popularization of innovative entrepreneurship.
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Zekri, Slim, and K. William Easter. "Water reforms in developing countries: management transfers, private operators and water markets." Water Policy 9, no. 6 (2007): 573–89. http://dx.doi.org/10.2166/wp.2007.127.
Full textAbstract:
This paper analyzes the irrigation management transfer (IMT) experience in four middle-income developing countries and explores the links for private sector participation in providing water service and irrigation management. The four countries considered in the analysis are Mexico, Morocco, South Africa and Tunisia. The IMT program was successful where farmers had their water rights established, farms are medium and large scale with good access to markets and the government had a strong political willingness to empower users. The IMT programs that focused mainly on farmers' participation and empowerment through Water User Associations (WUA) have not been very successful. Private sector management has proved a feasible alternative in a number of countries. Experiences from Australia, China, France and Mali show that the private sector can efficiently manage irrigation systems and collect water charges, even in the absence of formal WUAs. Two additional alternatives could be of interest for irrigation schemes; these are management contracts and lease contracts. Another alternative would be to reform public entities and create new models that can ensure efficiency and transparency. The establishment of water rights is key in many cases since it guarantees access to water. The water rights are most effective in improving water use when allocated to farmers rather than to the private/public operator. After the establishment of water rights, farmers will have an incentive to organize in order to obtain better service. The paper also provides an overview of different types of water markets where private operators may play the intermediate role between willing buyers and sellers of water based on information obtained through the management of the network.
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Kaditi, Eleni Ath. "Foreign Direct Investments and Productivity Growth in the Agri-Food Sector of Eastern Europe and Central Asia: An Empirical Analysis." Global Economy Journal 6, no. 3 (2006): 1850091. http://dx.doi.org/10.2202/1524-5861.1165.
Full textAbstract:
Since the beginning of transition, Eastern European and Central Asian (ECA) countries compete against one another in attracting foreign investors by offering ever more generous incentive packages. Recent empirical research provides though little support for the idea that foreign direct investments (FDI) have a positive effect on local economies. This paper examines then whether FDI benefits are sufficient to justify the kind of policy interventions seen in practice. Analysis focuses on the impact of the increasing presence of multinationals on the economic development of transition economies in ECA through the generation of vertical and horizontal spillovers. Our theoretical model shows that policies which promote FDI are more likely to be justified on welfare grounds if multinationals engage in technology transfer that improves local suppliers' productivity, multinationals' technological advantage over the local competitors is only moderate, and the establishment of foreign affiliates does not lower the local processors' market share. Using data from the Business Environment and Enterprise Performance Surveys (BEEPS), empirical research suggests, however, that foreign investments are more likely to have a positive impact on their local suppliers, and a negative one on their local competitors, implying that the second and third conditions are unlikely to hold.
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François, Julie, Magali Lallemand, Pierette Fleurat-Lessard, et al. "Overexpression of the VvLTP1 gene interferes with somatic embryo development in grapevine." Functional Plant Biology 35, no. 5 (2008): 394. http://dx.doi.org/10.1071/fp07303.
Full textAbstract:
Grapevine (Vitis vinifera L.) embryos have an early developmental pattern which differs from the one observed in model angiosperms such as Arabidopsis, in that the plane of divisions show variations from one individual to another. Furthermore, the protoderm (the first tissue to differentiate) does not form in one step but rather, gradually with time during globule formation. In Arabidopsis, expression pattern of a particular lipid transfer protein (LTP) isoform, AtLTP1, appears to be related to protoderm establishment, and is considered as a molecular marker of its differentiation. To investigate whether a similar role for LTPs in the development of grapevine embryos, we investigated the expression pattern of VvLTP1, a Vitis homologue of AtLTP1, in somatic embryo development. Expression of the GUS reporter gene under the control of the VvLTP1 promoter demonstrated that this LTP isoform is a marker of protoderm formation, and confirmed that this tissue forms sequentially over time. Ectopic expression of VvLTP1 under the control of the 35S promoter led to grossly misshapen embryos, which failed to acquire bilateral symmetry and displayed an abnormal epidermal layer. These results indicate that a correct spatial or temporal expression, or both, of this gene is essential for grapevine embryo development.
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Kim, M. J., H. J. Oh, J. E. Park, et al. "63 ESTABLISHMENT OF GREEN FLUORESCENT PROTEIN EXPRESSED DOG CELL LINES CONTROLLED BY DOXYCYCLINE." Reproduction, Fertility and Development 22, no. 1 (2010): 190. http://dx.doi.org/10.1071/rdv22n1ab63.
Full textAbstract:
An inducible gene expression system in transgenic animals has been widely used in biomedical science. The aim of this study was to establish green fluorescent protein (GFP) inducible dog cell line and evaluate the system in embryos using interspecies somatic cell nuclear transfer (iSCNT). Canine fetal fibroblasts were transfected with retroviral vector containing GFP, rtTA, and TRE and designated Gteton cell line. For iSCNT, bovine ovaries were collected from a local slaughterhouse and COCs were matured for 24 h. The denuded oocytes were enucleated, injected with Gteton cells, treated with 24 h of doxycycline (DOX), and electrically fused (NEPA GENE, 34 V, 15 μs, 2 pulses). The reconstructed oocytes were activated and then cultured in modified SOF medium. To verify the stability of the Gteton cells, 2 experiments were designed. Experiment 1 was designed to compare the cell size and viability of Gteton and nontransfected cells. Countness™ (Invitrogen, version 1.0, Carlsbad, CA, USA) was used for analysis. In experiment 2, the control of GFP gene expression was observed when the cells were cultured with 1 mg mL-1 of DOX. The cells were also cultured without DOX after 24 h of DOX treatment. Photographs were taken of cultured cells every 12 h. The intensity of GFP expression was analyzed by using Image J freeware (U.S. National Institutes of Health, version 1.42, NIH, Bethesda, MD, USA). To evaluate the reprogramming ability of the Gteton cells in embryos, another 2 experimental designs were planned. Experiment 3 estimated GFP expression in iSCNT embryos when they were cultured with and without DOX. Experiment 4 assessed the development of the iSCNT embryos under microscopy. Data were analyzed using statistical analysis system program (version 9.1, SAS Institute, Cary, NC, USA). In experiment 1, there was no significance (P < 0.05) in average viable cell size (13.7 v. 13.2 μm) or viability (97.0 v. 98.7%). In experiment 2, the GFP intensity increased steadily when cultured in medium containing DOX. The intensity was increased approximately two times after 24 h compared with 12 h of treatment. The intensity after 24 h of DOX treatment decreased to the basal level after 5 days. In experiment 3, the GFP intensity of iSCNT embryos cultured in mSOF containing DOX was increased approximately two times in 16-cell stage compared with 2-cell stage. In experiment 4, the cleavage rate was not significantly different between the 2 groups. In conclusion, we dtermined that the inducible system of Gteton cell line was established in a stable manner. Furthermore the results from iSCNT may indicate the possibility to produce GFP-expressed transgenic puppies controlled by doxycyline. This study was supported by Korean MEST through KOSEF (grant # M10625030005-09N250300510) and BK21 program, RNL BIO, and Natural Balance Korea.
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Crouse, Matthew S., Joel Caton, and Alison K. Ward. "390 Micronutrients, One-Carbon Metabolism, and Epigenetics: Potential Developmental and Production Outcomes." Journal of Animal Science 98, Supplement_4 (2020): 170. http://dx.doi.org/10.1093/jas/skaa278.312.
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Abstract One-carbon metabolism is the network of biochemical pathways in which methyl groups are transferred from one compound to another for methylation processes. Expansion of the core pathway connects one-carbon metabolism to polyamine synthesis, nucleotide synthesis, redox metabolism, and the citric acid cycle. One-carbon metabolites (OCM) are methyl donors and cofactors which play key roles in the one-carbon metabolism pathway and include B-vitamins (choline, vitamin B12, vitamin B6, riboflavin, and folate), minerals (cobalt and sulfur) and amino acids (methionine, serine, and glycine). One-carbon metabolites are fundamental methyl donors for epigenetic modifications. Immediately post-fertilization, the embryonic genome undergoes epigenetic remodeling, and is the time when cell division is greatest (cell divisions/total cell number). At this time OCM supplementation may have its greatest impact on programming of offspring development, growth and postnatal performance, due to established metabolic roles in epigenetics (methyl transfer), growth (polyamine and nucleotide synthesis), and energetics. Limited data are available, however, which directly investigates the developmental effects of OCM supplementation in ruminants. In dairy cows, OCM supplementation in late gestation increased calf birth weight, nutrient sensing pathway activation, and offspring performance through the pre-weaning period. Methyl deficient diets during the pre-conception period in ewes altered the offspring hepatic methylome at 90 days of gestation, as well as the body composition and insulin tolerance of ram lambs at 22-mo of age. Bovine embryonic fibroblasts cultured in vitro with increasing OCM had greater growth rates and mitochondrial respiration parameters. Additional research into the area of one-carbon metabolism and the roles that OCM supplementation may play on postnatal function will provide new knowledge that could lead to altered management practices and increased efficiency of beef cattle. USDA is an equal opportunity provider and employer.
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Begova, T. I. "FEATURES OF USE OF INTELLECTUAL PROPERTY OBJECTS LEGAL BASES AND PROCEDURE." Актуальні проблеми держави і права, no. 92 (January 24, 2022): 3–8. http://dx.doi.org/10.32837/apdp.v0i92.3254.
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Begova T. I. Features of use of intellectual property objects: legal bases and procedure. – Article.
 The article is devoted to the main problems of legal support of the use of intellectual property. The author analyzes the legislation in the field of intellectual property, the legal nature of the concept of ‘use of intellectual property’, as well as its forms. Proposals on types of forms of use of intellectual property objects are provided and proposals on further improvement of legislation in this area are formulated.
 Today, very relevant is the question of commercialization of intellectual property. A necessary prerequisite is for profit is to use the property, putting it into circulation.
 Ways of using intellectual property are enshrined in Art. 426 of the Civil Code of Ukraine. It also enshrines one of the main postulates of the procedure for the transfer of intellectual property rights: the use of intellectual property by another person is carried out with the permission of the person who has the exclusive right to allow its use, except in cases of lawful use without such permission.
 In particular, the legal form of the use of intellectual property by the following attributes: 1) agreement on the introduction of the authorized capital property rights to intellectual property; 2) contracts for manufacturing application of intellectual property; 3) agreement on the distribution of property rights to intellectual property between the employee and the employer; 4) contracts for the disposal of property rights to intellectual property; 5) other contracts that do not contradict the laws of Ukraine.
 This attention is focused on the fact that not solved the possibility of commercialization of intellectual property created by public research institutions financed from the State Budget of Ukraine.
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Casagrande, Rogério, Ricardo Moraes, Carlos Montez, Francisco Vasques, and Erico Leão. "A New Association Scheme for Handling Node Mobility in Cluster-Tree Wireless Sensor Networks." Sensors 20, no. 19 (2020): 5694. http://dx.doi.org/10.3390/s20195694.
Full textAbstract:
Node mobility in multi-hop communication environments is an important feature of Wireless Sensor Network (WSN)-based monitoring systems. It allows nodes to have freedom of movement, without being restricted to a single-hop communication range. In IEEE 802.15.4 WSNs, nodes are only able to transfer data messages after completing a connection with a coordinator through an association mechanism. Within this context, a handover procedure needs to be executed by a mobile node whenever there is a disconnection from a coordinator and the establishment of a connection to another one. Many applications, such as those found in health monitoring systems, strongly need support for node mobility without loss of data during the handover. However, it has been observed that the time required to execute the handover procedure is one of the main reasons why IEEE 802.15.4 cannot fully support mobility. This paper proposes an improvement to this procedure using a set of combined strategies, such as anticipation of both the handover mechanism and the scan phase enhancement. Simulations show that it is possible to reduce latency during the association and re-association processes, making it feasible to develop WSN-based distributed monitoring systems with mobile nodes and stringent time constraints.
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Słapczyński, Tomasz. "CHARACTERISTICS OF CORPORATION TAX IN POLAND AND STATISTICAL ANALYSIS OF STATE TAX REVENUES." Roczniki Administracji i Prawa 2, no. XVIII (2018): 215–32. http://dx.doi.org/10.5604/01.3001.0013.1792.
Full textAbstract:
Corporate income tax was introduced in Poland along with the establishment of a free market economy. This is a income tax that does not take into account the minimum tax-free and does not differentiate tax entities. Corporate income tax in Poland has undergone a number of important transformations, especially after the accession of Poland to the European Union. Tax rates have been systematically reduced since the early 1990s. Corporate income tax should be particularly convenient for entrepreneurs, and should not act destructively because the number of entrepreneurs in the state determines the level of economic and industrial development. This is even more important since, after Poland’s accession to the European Union, the transfer of the company to another country belonging to the community is no more a problem. The attractive income tax also attracts foreign investors for whom the aspect related to easy accounting is one of the key. The aim of the work is to bring the issue of Polish corporate income tax. It tries to address issues related to tax management in an enterprise, with the application of discounts and exemptions by entrepreneurs and also issues related to state income from corporate income tax and the income lost by the use of relief and dismissals.
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Słapczyński, Tomasz. "CHARACTERISTICS OF CORPORATION TAX IN POLAND AND STATISTICAL ANALYSIS OF STATE TAX REVENUES." Roczniki Administracji i Prawa 1, no. XIX (2019): 195–212. http://dx.doi.org/10.5604/01.3001.0013.3592.
Full textAbstract:
Corporate income tax was introduced in Poland along with the establishment of a free market economy. This is a income tax that does not take into account the minimum tax-free and does not differentiate tax entities. Corporate income tax in Poland has undergone a number of important transformations, especially after the accession of Poland to the European Union. Tax rates have been systematically reduced since the early 1990s. Corporate income tax should be particularly convenient for entrepreneurs, and should not act destructively because the number of entrepreneurs in the state determines the level of economic and industrial development. This is even more important since, after Poland’s accession to the European Union, the transfer of the company to another country belonging to the community is no more a problem. The attractive income tax also attracts foreign investors for whom the aspect related to easy accounting is one of the key. The aim of the work is to bring the issue of Polish corporate income tax. It tries to address issues related to tax management in an enterprise, with the application of discounts and exemptions by entrepreneurs and also issues related to state income from corporate income tax and the income lost by the use of relief and dismissals.
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Li, C., Y. Terashita, M. Tokoro, S. Wakayama, and T. Wakayama. "36 EFFECT OF DNA METHYLTRANSFERASE INHIBITOR, RG108, ON IN VITRO DEVELOPMENT AND ntES ESTABLISHMENT RATE IN CLONED MOUSE EMBRYOS." Reproduction, Fertility and Development 24, no. 1 (2012): 130. http://dx.doi.org/10.1071/rdv24n1ab36.
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Somatic cell nuclear transfer technique increased expectations among many for its potential to advance the regenerative therapy field. Cloned embryos, however, exhibit several epigenetic abnormalities, such as low histone acetylation or high DNA methylation levels compared with normal fertilized embryos. Therefore, increasing histone acetylation or reducing DNA methylation levels in cloned embryos using chemical treatments may improve cloning efficiency. We recently succeeded in improving the success rate of mouse cloning by using class IIb histone deacetylase inhibitors, such as trichostatin A (TSA), scriptaid and suberoylanilide hydroxamic acid. It has also been reported that 5-aza-2′-deoxycytidine, a DNA methyltransferase inhibitor that is a chemical analogue of cytidine, inhibits the potential of embryos to develop into blastocysts and later to fetuses. In the present study, another DNA methyltransferase inhibitor RG108, which is thought to strongly interact with the DNMT1 active site to inhibit DNMT1 activity, was used to examine whether it could improve cloning efficiency. To determine the effects of RG108, cloned embryos were treated with 100 to 500 μM RG108. When cloned embryos were treated at the 1-cell stage (from artificial activation to 10 h, n = 219), the cloning efficiency was similar to the control group (8.2 vs 10.8%). On the other hand, when 500 μM RG108 was added to the culture medium from the 2-cell to morula/blastocyst stage (n = 113), although the developmental rate to blastocyst stage did not change significantly (79.6% vs 72.3%), higher Oct3/4 expression and more ICM cells were observed compared with non-treated, control cloned embryos. Moreover, we tried to establish ES cell lines from those cloned embryos and 11 ntES lines were generated from 21 blastocysts, which was higher than that of control (6 ntES cell lines from 20 blastocysts). All ntES lines showed AP staining positively. This finding showed that the quality of cloned mouse blastocysts increased when treated with a DNA methyltransferase inhibitor, suggesting a possible means for improving cloning efficiency in the future.