No / The Atlantic burden-sharing debate during the early part of the twenty-first century is shaping up to be very different from those of NATO's first fifty years. The resources needed for direct defence of western Europe have fallen sharply, and further cuts are possible. The gradual strengthening of European cooperation means that the EU is becoming an actor in its own right in many international regimes. Debates about which countries are pulling their weight internationally are also taking into account contributions to non-military international public goods¿financing EU enlargement, aiding the Third World, reducing emissions of climate-damaging pollutants. In this new multidimensional debate, it becomes more apparent that states that contribute more to one regime often do less than most in another. Germany, for example, is concerned about its excessive contribution to the costs of EU enlargement, but it spends considerably less than France and the UK on defence. European countries contribute three times as much as the United States to Third World aid, and will soon pay almost twice as much into the UN budget. Yet they were dependent on the US to provide most of the military forces in the 1999 Kosovo conflict, and would be even more dependent in the event of a future Gulf war. This widening of the burden-sharing debate contains both dangers and opportunities. It could lead to a fragmentation of the Atlantic dialogue, with each side talking past the other on an increasing number of issues, ranging from global warming to Balkan peacekeeping. In order to avoid such a dangerous situation, the US and European states should maintain the principle that all must make a contribution to efforts to tackle common problems, whether it be through troops in Kosovo or commitments to reducing greenhouse gas emissions. Yet there should also be some flexibility in defining who does how much. The preparedness of some countries to lead, by doing more, will be essential if international cooperation is to have a chance to work.

Yes / We use data from in-depth interviews with business lobbyists in Brussels to investigate why they choose to join lobbying coalitions. We find that lobbyists face two competing institutional incentives. First, they are confronted with incentives to ally with other European organisations, develop multilateral policy messages, and communicate messages to the Commission and the Parliament. Simultaneously, they face inducements to join narrower coalitions, develop bilateral policy messages, and direct those messages at the Council. Lobbyists’ receptivity to these incentives – and thus their choices of lobbying coalitions – differs with their age, educational background, and with the type and ownership structure of the organisations they represent. Combined, our findings contribute to the limited, mainly American literature on interest coalitions by demonstrating that lobbyists operate in complex institutional environments, and that their interpretations of and reactions to institutional complexity are shaped by individual- and organisational-level factors.

Yes / Prominent writers in industrial relations (IR) have concluded the field is in significant decline, partly because of a failed theory base. The theory problem is deepened because other writers conclude developing a theory foundation for industrial relations is neither possible nor desirable. We believe advancing IR theory is both needed and possible, and take up the challenge in this paper. A long-standing problem in theorizing industrial relations has been the lack of agreement on the field’s core analytical construct. However, in the last two decades writers have increasingly agreed the field is centred on the employment relationship. Another long-standing problem is that writers have theorized industrial relations using different theoretical frames of reference, including pluralist and radical-Marxist; different disciplinary perspectives, such as economics, sociology, history, and politics; and from different national traditions, such as British, French, and American. In this paper, we seek to advance IR theory and better integrate paradigms and national traditions. We do this by developing an analytical explanation for four core features of the employment relationship—generation of an economic surplus, cooperation-conflict dialectic, indeterminate nature of the employment contract, and asymmetric authority and power in the firm—using an integrative mix of ideas and concepts from the pluralist and radical-Marxist streams presented in a multi-part diagram constructed with marginalist tools from conventional economics. The diagram includes central IR system components, such as labour market, hierarchical firm, macro-economy, and nation state government. The model is used to explain the four features of the employment relationship and derive implications for IR theory and practice. Examples include the diagrammatic representation of the size and distribution of the economic surplus, a new analytical representation of labour exploitation, identification of labour supply conditions that encourage, respectively, cooperation versus conflict, and demonstration of how inequality of bargaining power in labour markets contributes to macroeconomic stagnation and unemployment.

This thesis is concerned with the actors of cross-border cooperation in the Euroregion Silva Nortica. The aim is to analyze what kind of actors affect cross-border region Silva Nortica and are involved in cross-border cooperation in this area. Another aim is to determine key areas of cross-border cooperation with its specific features within the Euroregion Silva Nortica and evaluate the selected programmes on the Czech and Austrian side of the euroregion. The first programme is the Community Initiative Programme Interreg IIIA and Disposition Fund for the period 2004-2006 and the second programme is the European Territorial Cooperation Austria-Czech Republic and Small Projects Fund under this initiative for the period 2007-2013. The theoretical part deals with the phenomenon of the border, cross-border area and the establishment of Euroregions. The practical part consists of a survey and outcomes of structured interviews. Keywords: cross-border cooperation, euroregion, Euroregion Silva Nortica, actors of cross-border cooperation, Disposition Fund, Small Projects Fund

The thesis describes development and sense of cross-border co-operation in Czech - Austrian border region especially in Euroregio Silva Nortica. There is described the development of cross-border co-operation from the beginning until programme period 2007-2013 in the theoretical part of the thesis. The practical part is focused on Austrian-Czech border region and analyzes the Operation Programme ETC AT-CZ 2007 2013 and its specific objectives. Then there is characterized Euroregio Silva Nortica, its activities, results and position in cross-border co-operation.

The dissertation Rapprochement from below? German-French town twinning from 1950 to 2000 is a historiographic study that focuses on town twinning as a specific aspect of German-French co-operation in the second half of the 20th century. The topic is analysed in a wider German-French context and based on statistical data as well as archive sources. The main objective of the study is to evaluate the impact of high-level bilateral relations on German-French town twinning, identify the motivation of its supporters and compare German-French town twinning in the West-German and East-German federal states. Additionally, the localisation of town twins was studied for the territory of the Federal Republic of Germany.

The structure of the Swedish public library field has been evolving during the last decades. The traditional mission of educating the citizens to become responsible, democratic and knowledgeable members of society has in a way led to the integration between public and school libraries. Lately new co-operational models have been under debate and a sense of resistance has arisen because of the economical and market influences. In parallel with closure of library branches new libraries have evolved in malls and wash houses and some with self-service with no use of librarians. This work shows how co-operation in rural areas finds the common goals for the people living there who are concerned about keeping the service needed including the public library and thus using existing means and crossing borders of commercial thinking. Participators in the project are interviewed to find out their various wishes and a mutual goal. The degree of local democracy is also investigated. The outcome of this thesis is that in rural areas with tough municipal economy the citizens co-operate over borders to keep the services they want, and in this specific case it is found to be a meeting spot in the centre of the village, where also the library will be located, together with the country store.

Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: One of the first labour reforms introduced by the then newly elected democratic government of South Africa was the introduction of statutory workplace forums. This ground-breaking chapter in the 1995 Labour Relations Act outlined the first legally mandated form of workplace participation, beyond the sphere of the collective bargaining arena. To date, however, the provisions of the Act which govern workplace forums have been subjected to criticism by both labour and business alike, as well as from academics. The sad reality is that there has been a minimal uptake in the establishment of these forums in the 13 years since the provisions of the Act came into force. This research report has delved into the reasons for this resistance, from the side of both labour and business. The multitude of reasons that exist have been grouped under a series of headings that have then allowed the writer to focus on finding factors that would facilitate the establishment of statutory workplace forums. In considering the factors that would facilitate the enhanced uptake and establishment of workplace forums, the research has guided the writer towards the implementation process per se, in particular the attitudinal and mind-set factors that are required as pre-requisites before the more legislatively focussed aspects of the implementation cycle should be undertaken. While there are no doubt valid concerns with several of the clauses in the legislative provisions, in the opinion of the writer these are not the predominant reasons for the failure of the workplace forum vehicle. The adversarial mindset that still exists between business and labour, as well as the worldviews and consequences that stem from such a mindset, has been the largest obstacle in the establishment of workplace forums. Until both parties, and the broader South African society within which all businesses exist, are able to make the fundamental shift from “win or lose” to “mutual gains through co-operation” the workplace forum vehicle will not be implemented, and the drive to further workplace participation will not be successful. The writer has suggested various changes that should be made to the legislation, and processes that should be put in place to start to lay the foundations upon which the workplace forum model can later be built up on. AFRIKAANSE OPSOMMING: Statutêre werkplekforums was een van die eerste arbeidshervormings wat deur die destyds nuut verkose demokratiese regering van Suid-Afrika bekend gestel is. Hierdie baanbrekershoofstuk in die Wet op Arbeidsverhoudinge van 1995 het die eerste vorm van werkplekdeelname met ’n regsmandaat buite die sfeer van die kollektiewe bedingingsarena uiteengesit. Die bepalings van die Wet wat op werkplekforums gerig is, is egter tot dusver aan kritiek deur arbeid, die sakesektor en akademici blootgestel. Die hartseer werklikheid is dat daar in die 13 jaar sedert die bepalings van die Wet in werking getree het ’n minimale opname in die vestiging van hierdie forums was. Hierdie navorsingsverslag verken die redes vir hierdie weerstand uit die oogpunt van arbeid sowel as besigheid. Die talle redes wat bestaan is saamgegroepeer onder verskillende opskrifte wat die skrywer in staat gestel het om faktore te vind wat die vestiging van statutêre werkplekforums fasiliteer. Wanneer daar gekyk word na die faktore wat die sterker opname en vestiging van werkplekforums kan fasiliteer, lei die navorsing die skrywer na die implementeringsproses op sigself. By die implementeringsproses is dit veral faktore soos houding en ingesteldheid wat as voorvereistes nodig is voordat daar aandag geskenk kan word aan aspekte van die implementeringsiklus wat meer op wetgewing gerig is. Hoewel daar ongetwyfeld geldige kommer oor verskeie van die klousules in die wetgewende bepalings is, is dit volgens die skrywer se mening nie die vernaamste redes vir die mislukking van die werkplekforummedium nie. Die antagonistiese ingesteldheid wat steeds tussen besigheid en arbeid bestaan sowel as die wêreldbeskouings en gevolge wat uit sodanige ingesteldheid spruit, is die grootste struikelblok in die vestiging van werkplekforums. Die werkplekforummedium kan slegs geïmplementeer word en die veldtog om werkplekdeelname te versterk kan net slaag indien albei partye, en die groter Suid-Afrikaanse samelewing waarin alle besighede bedryf word, ’n wesenlike skuif kan maak van “wen of verloor” na “gesamentlike voordele deur samewerking”. Die skrywer stel voor dat wetgewing verander word en dat prosesse geïmplementeer word om te begin om die grondslag te lê vir die bou van die werkplekforummodel.

Kandidatuppsats i Företagsekonomi C, Ekonomihögskolan vid Linnéuniversitetet i Växjö, Ekonomistyrning, 2FE13E, VT 2014. Författare: Robin Arnefjord, Erik Davidsson & Alexander Persson Handledare/Examinator: Petter Boye Medbedömare: Jan Alpenberg Titel: Capellagården –Hur samarbeten och nätverk kan bidra till ökade intäkter   Bakgrund: Capellagården är en fristående internatskola på södra Öland som likt många andra skolor av detta slag brottas med knappa resurser. Detta har lett till att Capellagården eftersökt alternativa sätt att effektivisera användningen av tillgängliga resurser samt genom nya samarbeten och nätverk hitta nya intäkter. Syfte: Syftet är att beskriva hur samarbeten och nätverk kan öka intäkternaför en skola som Capellagården. Detta görs i tre steg där vi inleder med att beskriva dagens situation för att sedan studera liknande skolor och slutligen identifiera utvecklingsmöjligheter. Metod: I studien så har vi använt oss av ett abduktivt angreppssätt samt en kvalitativ forskningsstrategi. Empirin har huvudsakligen hämtats från intervjuer med företrädare för tre hantverksskolor. Slutsats: Vi kan konstatera att Capellagården kan dra lärdom av andra skolors sätt att arbeta med samarbeten och nätverk för att öka intäkterna.Exempelvis genom att användning av benchmarking. Samarbetena leder också till synergieffekter i form av kompetens- samt resursdelning. Ett ökat kommunalt samarbete samt en utveckling av arbetet med studenternas nätverk hade stärkt skolan. / Bachelor Thesis Business Administration III, School of Economics at Linnaeus University of Växjö. Management Accounting, 2FE13E, Spring 2014. Authors: Robin Arnefjord, Erik Davidsson & Alexander Persson Examinator/Advisor: Petter Boye Second Examiner: Jan Alpenberg Title: Capellagården – How co-operation and networks can contribute to increased revenues   Background: Capellagården is a stand-alone boarding school located in the southern part of Öland and like many other schools they struggle with scarce resources. This has led to that Capellagården have sought alternative ways to make the usage of available resources more effective as well as through new co-operations and networks find new revenue. Purpose: The purpose is to describe how co-operation and networks can help with the development of a school like Capellagården and increase revenues. This is done in three steps where we start with a description of the present-day situation then study similar schools and finally identify potential development opportunities. Method: We have used an abductive approach and a qualitative research strategy in this study. The empirical material has primarily been collected through interviews with relevant parties of three Craft schools. Conclusion: We can conclude that Capellagården can learn from the way other schools work with co-operation and networks to increase revenues. For example through the usage of benchmarking. Co-operations will also lead to synergy effects in the shape of sharing competence and resources. An increase in the municipal co-operation and a development of the students network would have strengthened the school.

M.Com. (South African and International Taxation) / The term “beneficial ownership” was first included in Articles 10, 11 and 12 of the OECD’s Model Tax Convention in 1977 but it is not defined in the OECD’s Model Tax Convention and most countries do not have a definition in their domestic tax laws. There is a need for South African revenue authorities to consider how the concept of beneficial ownership will be applied in an international tax context especially with the introduction of withholding tax on dividends and the pending implementation of withholding tax on interest. A review and analysis of interpretation principles from the Vienna Convention, the OECD, selected countries and experts revealed that there are common interpretation principles which are being applied consistently when determining beneficial ownership for international tax purposes. When applied against relevant, recent international tax case law, it was interesting to note that these common interpretation principles did not consistently yield results which were in line with the courts’ judgements. The common interpretation principles represent attributes which can be used to determine beneficial ownership in international tax and could prove useful to South African revenue authorities in constructing a domestic definition for “beneficial ownership.”