Search Results for "shortcomings"

Shortcomings

Shortcomings

  • Author: Adrian Tomine
  • Publisher: Faber & Faber
  • ISBN: 9780571233304
  • Category: Asian Americans
  • Page: 108
  • View: 9989
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When Miko moves temporarily to live and study in New York she leaves behind behind Ben, a confused, obsessive, 30-year-old theatre manager who finds himself desperately trying to answer the big questions. But aided only by his promiscuous friend Alice, and spending increasing time with his new employee Autumn, things only seem to get more confusing. Does he know what he wants? Is he everything Miko accuses him of? Should he follow her to New York? A painful, charming and stunningly illustrated look at the realities of modern relationships, Shortcomings is one of the most brilliantly subtle, witty and moving graphic novels around.

Shortcomings in the EU Merger Directive

Shortcomings in the EU Merger Directive

  • Author: Frederik Boulogne
  • Publisher: Kluwer Law International B.V.
  • ISBN: 9041167145
  • Category: Law
  • Page: 434
  • View: 5600
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The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings remain. This thoroughgoing analysis, broader and deeper than any prior work on the subject, addresses all the Directive's subtopics methodically, following the paragraphs of Articles 1-15 in their logical succession. The author analyses the points in which the Merger Directive falls short of attaining its stated objective, and he also examines how these shortcomings could be scaled. To do so, he tests the Merger Directive against its own objective, primary EU law (the fundamental freedoms and the unwritten general principles of EU law) and non-discrimination provisions in relevant treaties. Each of the following questions is addressed and responded to in depth: – Which entities have access to the Merger Directive and which entities should have access to it? – Which operations are covered by the Merger Directive and which operations should be covered? – Which tax disadvantages to cross-border restructuring operations does the Merger Directive aim to remove, which tax disadvantages have been actually removed, which tax disadvantages remain, and how should the Merger Directive be amended to remove the remaining tax disadvantages? – How tax avoidance should be combated under Article 15(1)(a) of the Merger Directive, which possible types of tax avoidance can be identi¬fied, and how the Merger Directive should be amended? – Which cases of double taxation does a taxpayer engaging in cross-border restructuring operations potentially encounter, and how they can be taken away by the Merger Directive? The key shortcomings that are identifi¬ed are: the Merger Directive’s objective is not stated precisely; minimum harmonisation does not lead to a common tax system; exhaustive lists are used as legislative technique; the Merger Directive does not add much to the outcomes reached through negative harmonisation; and the de¬finitions of qualifying operations are not fully aligned with corporate law. Chapter 6 contains a deeply informed and viable proposal for the amendment of the Merger Directive. This is the fi¬rst treatment not only to evaluate the Directive's effi¬cacy in detail but also to offer real solutions to its shortcomings. It will be welcomed by policymakers, judges, practitioners and academics, and the recommendations it contains are sure to affect ongoing amendments and jurisprudence on the Merger Directive.

Longings and Shortcomings

Longings and Shortcomings

  • Author: April Schwartz
  • Publisher: Lulu.com
  • ISBN: 1300327111
  • Category:
  • Page: N.A
  • View: 969
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Shortcomings in the Market for Developing Country Debt

Shortcomings in the Market for Developing Country Debt

  • Author: John Wakeman-Linn
  • Publisher: World Bank Publications
  • ISBN: N.A
  • Category: Debts, Public
  • Page: 43
  • View: 5230
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Why Your Dog Wants to Bite You (A Study in Male Shortcomings)

Why Your Dog Wants to Bite You (A Study in Male Shortcomings)

  • Author: N.A
  • Publisher: Dorrance Publishing
  • ISBN: 1434920100
  • Category:
  • Page: N.A
  • View: 3671
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My Favorite Shortcomings: Podcasters Pick Their Favorite Essays By Kevin Cummings

My Favorite Shortcomings: Podcasters Pick Their Favorite Essays By Kevin Cummings

  • Author: Kevin Cummings
  • Publisher: Lulu Press, Inc
  • ISBN: 125748933X
  • Category: Humor
  • Page: N.A
  • View: 2408
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Thanks to its quick-witted word play and wry insights into domestic life, the Shortcomings Audio weekly podcast has garnered a world-wide audience with observations like: ...I slipped solidly into geekdom at the age of ten when I was fitted with a pair of black-rimmed glasses that had all of the aesthetic appeal and elegance of a spork at formal dinner party... ...When people say that the romance has gone out of their marriage, they generally mean they've had children. Parenthood is a major toll booth on the expressway of romance... ...Until I started sitting in the passenger seat while my son drove, I'd never noticed how many utterly crazy people there are on the roads... Chosen (mostly) by other podcasters these fifteen essays represent some of the highlights from the first one hundred episodes of the Shortcomings Audio weekly podcast.

SHORTCOMINGS OF THE PURITANS CHURCH AND REORGANIZATION OF SOCIETY

SHORTCOMINGS OF THE PURITANS CHURCH AND REORGANIZATION OF SOCIETY

  • Author: JEROME B. HOLGATE
  • Publisher: N.A
  • ISBN: N.A
  • Category:
  • Page: N.A
  • View: 3623
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The Shortcomings of a Partial Release of Employment Protection Laws

The Shortcomings of a Partial Release of Employment Protection Laws

The Case of the 2005 French Reform

  • Author: Pierre Cahuc,Stéphane Carcillo
  • Publisher: International Monetary Fund
  • ISBN: 1451910142
  • Category: Business & Economics
  • Page: 40
  • View: 8693
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This paper proposes an ex ante evaluation of the effects of new labor contracts such as the "Contrat Nouvelle Embauche" (CNE) introduced in France in 2005. The lessons we draw are of sufficiently general interest to be applicable to other countries or reforms of employment protection laws. Using a model that captures the characteristics of the French labor market, we simulate the effects of this reform on unemployment, employment, and welfare. We estimate that the CNE will lead to the creation of 70,000 additional jobs in the long run, but at the cost of a slight deterioration in welfare.

Here Be Sports: A Sportsbook Written to Accommodate the Shortcomings of the Sportually Illiterate

Here Be Sports: A Sportsbook Written to Accommodate the Shortcomings of the Sportually Illiterate

  • Author: Mitchell John Halley
  • Publisher: Lulu.com
  • ISBN: 1312143746
  • Category: Sports & Recreation
  • Page: 64
  • View: 2370
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A sportsbook written to accommodate the shortcomings of the sportually illiterate. I've disabled the reviews because YouTube user maewtt ruined it for everybody. Reviews will be back up eventually, but until then, please send YouTube user maewtt your thanks.

Medical Devices: Shortcomings in FDA's Premarket Review, Postmarket Surveillance, and Inspections of Device Manufacturing Establishments

Medical Devices: Shortcomings in FDA's Premarket Review, Postmarket Surveillance, and Inspections of Device Manufacturing Establishments

Congressional Testimony

  • Author: Marcia Crosse
  • Publisher: DIANE Publishing
  • ISBN: 1437918212
  • Category:
  • Page: 22
  • View: 3147
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Americans depend on FDA to provide assurance that medical devices (MD) sold in the U.S. are safe and effective. FDA classifies MD types into 3 classes, with class I: those with the lowest risk to patients (such as forceps) and class III: those with the greatest risk (such as pacemakers). FDA's responsibilities include premarket and postmarket oversight -- spanning, for ex., both premarket review of MD and postmarket surveillance. These responsibilities apply to all devices marketed in the U.S., regardless of whether they are manufactured domestically or overseas. This testimony relates to FDA's responsibilities for MD, including premarket review, postmarket surveillance, and inspection of manufacturing establishments.