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As trade among members of the European Union (EU) is now free of tariffs, the harmonization of technical regulations or standards has become an important issue for deeper integration of the internal market. A previous analysis of the completion of the Single Market calculated that in 1996 about 80% of intra-EU trade was been affected by harmonization of technical regulations. A major objective of this thesis is to examine to what extent harmonization of regulations has reduced the so called border effect. After a brief survey of the gravity literature, we propose and test some economic and econometric extensions of the standard gravity model. This model is then applied to total manufacturing as well as to more detailed levels corresponding to different harmonization approaches. We find that harmonization of technical regulations has a positive impact on imports of total manufacturing. However, this hardly explains the importance of border effects within the EU. This result is supported at a more disaggregated level when we distinguish between manufacturing sectors according to the type of EU harmonization including the category where technical barriers do not apply. In addition, sectors where harmonization is of minor importance exhibit smaller border effects. The last part of the thesis examines, with particular reference to EU and enlargement, how environmental regulations at the national and EU level have collided and affected exports. The major findings are that more harmonization has been accompanied by higher levels of domestic environmental regulations in candidate countries. In addition, the level of domestic environmental regulations - when treated endogenously - has a larger negative effect on EU exports. We employ a newly constructed data set that contains information at the three digit level of manufacturing industries. For each industry we identify the dominant harmonization approach used by the European Commission to the removal of technical barriers to trade in the EU.

Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein. Design/methodology/approach: The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings. Findings: This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words. Originality/value: The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both "reality" and "language" on the specific application of one common principle to various Member State environments.

This thesis is an attempt to consider some of the challenges facing the regime of international commercial arbitration (ICA) in the contemporary global economy. It examines the governance mechanism of the regime of ICA in a globalizing economy. The thesis seeks to analyze the process of harmonization of the law of ICA with particular reference to availability of interim measures from court. In particular, the analytical focus is on how the globalizing economy affects the requirement of “court-ordered interim measures” in the arbitration process and how international arbitral regime attempts to cope with such changing demand of the globalizing economy. The thesis emphasizes the importance of harmonizing the national laws on the above-mentioned issue through ratifying international conventions as opposed to formulation of non-mandatory UNCITRAL Model Law.

This thesis is an attempt to consider some of the challenges facing the regime of international commercial arbitration (ICA) in the contemporary global economy. It examines the governance mechanism of the regime of ICA in a globalizing economy. The thesis seeks to analyze the process of harmonization of the law of ICA with particular reference to availability of interim measures from court. In particular, the analytical focus is on how the globalizing economy affects the requirement of “court-ordered interim measures” in the arbitration process and how international arbitral regime attempts to cope with such changing demand of the globalizing economy. The thesis emphasizes the importance of harmonizing the national laws on the above-mentioned issue through ratifying international conventions as opposed to formulation of non-mandatory UNCITRAL Model Law.

A framework for curriculum harmonization at veterinary colleges in Latin America is proposed. The framework was developed considering the expansion of knowledge, particularly in veterinary public health. Also described are the generic or process skills for a life-long commitment to learning. The proposed core curriculum consists of four one-year academic blocks which include process skills in veterinary education, basic biology, animal health, and animal production. Each are considered fundamental disciplines crucial for successful veterinary practice in Latin America. Optional species-oriented elective blocks are also discussed. The proposed block-based core curriculum encourages curricular flexibility, and reduces the problem of information overload. The curriculum framework also promotes mobility for students, teachers, researchers, and administrators in Latin America. A qualitative approach using interviews was developed and tested. Data were collected from an extensive literature review and responses obtained from interviews with 25 veterinarians selected from Argentina (3), Bolivia (2), Chile (3), Colombia (2), Costa Rica (3), Guatemala (2), Mexico(6), and Peru (4). Several techniques were used to complement the research, among which were: note taking during interviews, triangulation, peer debriefing, and confidentiality. Adopting the proposed framework will help face current societal demands from the veterinary profession such as those skills for a more service-oriented practice that are becoming increasingly important to veterinarians. It will also enhance the competencies of trained veterinary professionals within the various branches that comprises the wide scope and diversity of veterinary practice found in Latin America. And it will increase preparation of veterinary students to cover both the broad and in-depth knowledge required to address the various veterinary fields related to the regional, national, and international societal demands in a globalized competitive world. The major conclusion from this study was that veterinary public health has become an overarching educational theme for veterinary education in Latin America. Further, the public expectation of veterinary practitioners in Latin America includes expertise not only in medicine and the animal sciences, but also in food animal production, economics, and public health. In fact, the concept of veterinary public health has become an over-arching educational theme that well characterizes veterinary education in Latin America.

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Since the turn of the millennium, there have been various attempts by Indian regulators as well as the government to converge the current accounting system in India (tentatively called Indian GAAP) to a system similar to IFRS, considered today to be the prevalent worldwide set of accounting standards. Indian GAAP has had its fair share of criticism, the most telling being that it avoids the principle of substance over form in various topics in its literature. The first announcement of a plan to converge came in July 2007. While suffering various setbacks through delays in recent years, the current roadmap indicates that certain companies will have to mandatorily adopt Ind AS (Indian Accounting Standards) next year. When assessing the major differences between Ind AS and IFRS to evaluate whether complete convergence can ever be possible, most differences are either avoidable or textual in nature. Three major potentially irreconcilable differences occur in the topics IND AS 19: Employee Benefits, IND AS 32: Financial Instruments – Presentation and IND AS 103: Business Combinations. While it can be concluded that complete convergence can indeed be possible one day, it would benefit Indian entities to have a slow route to convergence in order to maintain a sense of comparability in their financial statements from Indian GAAP to Ind AS.

La TVA est, par nature une taxe dont l’assiette est large, prélevée sur les ventes jusqu’au stade de la fabrication inclus, avec un droit systématique à déduction de la taxe payée sur tous les achats. La TVA est perçue à chaque stade de la production, pour s’assurer qu’elle ne pèse que sur la consommation, de ce fait elle garantit la neutralité fiscale. Cette vision de la TVA est pourtant remise en cause dans le contexte des États de l’O.H.A.D.A, car le système de TVA actuellement applicable dans ces pays pose de nombreux problèmes et comporte des obstacles couteux pour les opérateurs économiques, notamment parce qu’il comporte trop de différences de traitement, qui se traduisent par plusieurs distorsions économiques et fiscales qui sont en totale contradiction avec l’idée du marché commun. Aussi, l’harmonisation de cet impôt est apparue être l’une des stratégies fiscales incontournables permettant d’améliorer le système actuel et éliminer les obstacles et les risques accrus de fraude qu’il induit. Mais devant la résistance des États membres à céder une partie de leur compétence fiscale aux institutions communautaires, acteurs compétents en matière de TVA, cet instrument d’intégration régionale reste au sein des États de l’O.H.A.D.A, dans un état de stagnation, qui met en péril l’impératif d’instituer un système commun de TVA ; lequel se présente comme le stade d’achèvement du processus d’harmonisation. Aussi, il faudra une volonté déterminée des États membres pour dynamiser le processus d’harmonisation de cet impôt. / The value-added tax or VAT is by nature a tax that contains a large base deductible from all sells including those with a systematic deductible right upon the paid-tax. The VAT is paid at each level of the production chain to make sure it does not constitute a burden upon consumption. As such, it guarantees tax neutrality. This way of paying the VAT is yet questioned in regard to the context of OHADA member States because the current applied VAT system within these member States showcases numerous problems and costly obstacles for the economic operators mainly because numerous ways are being used to treating and dealing with operators. This, in part, generates numerous economical distortions and tax issues in total contradiction with the very idea of a Common Market. The VAT harmonization, happens thus to be one of the inevitable taxation strategies needed to improve the current VAT system, iron out any obstacle, and any risk out of an increasing fraud. Yet, face to the resistance of respective member States not to give away parts of their fiscale responsibilities to community institutions that have the expertise in VAT-related matters, this regional integration tool remains in a stagnation stage within the OHADA member States, which could potentially jeopardize the institutionalization of a mutual and regional VAT presented as the last step toward the harmonization process. What is required then is the willingness from the OHADA respective member States to boost the VAT harmonization process.

This thesis focuses on balancing work and family as a crucial aspect of family policies of European countries that are in this area considered to be successful regard to higher levels of fertility. Its aim is to identify real possibilities how to modernize specific parameter of the family policy in the Czech Republic in response to the ongoing shift in attitudes of young generation who choose alternative family and reproductive strategies than the previous generation. The work summarizes the findings of population economics, demography, sociology and gender studies, which supports to compile a more comprehensive analysis. The thesis used a comparative analysis method to assess the selected key instruments to balance work and family in the Czech Republic and selected European countries - France, Austria and Sweden. The thesis evaluates the rate and manner of their use and also an optimality of the institutional environment in terms of creating appropriate conditions for the reconciliation of family and gender roles.