An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
EPDF and EPUB available Open Access under CC-BY-NC-ND licence. Drawing on research carried out by the Women in Supramolecular Chemistry network, this book sets out the extent to which women working in STEM face inequality and discrimination. It offers a path forward to inclusivity and diversity.
Critically acclaimed when first published in France in 1946, and now in a new translation, this is a lightly fictionalized account of a true story of a Jewish family's desperate attempts to lie low in a Nazi-dominated World War II France Having emigrated from Budapest and Warsaw respectively, Nathalie and Ladislas Gara originally came to Paris to seek the university educations that their Jewish religion barred them from in their home countries. However, in 1940, they found themselves once again fleeing from persecution, this time at the hands of the fledgling Vichy regime in France. The couple, with their daughter Claire, were among a group that eventually found precarious shelter in a village in the Ardèche, Saint-Boniface, taking advantage of the region's reputation as a land of refuge, which has seen it for generations taking in religious exiles amongst its folded hills and isolated farmsteads. Come the end of the war, the Garas published a thinly concealed account of their time as refugees. The village of Saint-Boniface itself takes center stage at a meeting of worlds which creates scenes by turn tragic and comic. The intellectual, artistic, and working classes, fleeing from the cities, clash with the rural population, and the resulting human stories, recounted with humor, satire, and pathos, lay bare the powers and the limitations of both groups.
The Peace Mission completes several weeks of hard work against chaos and disharmony. More than one member of the Mission judges that he deserves a few weeks of vacation, including Miaoumé, who misses her familiar Hayloft. A member therefore wakes up at the makeshift camp, to find it almost abandoned. But step by step, Esteban finds his friends again. Then, the friends are attacked by strange robots that they must confront and understand. So everyone, humans, cats, and others, set out to solve the mystery of the robots, which leads them to reveal a terrible operation against the freedom and happiness of animals. During the fight, the SQ and the SPCA will be involved in the search for the cads responsible. Will good prevail?
Scientists, regulators, and the general public are now more and more aware of the chemicals present in surface waters worldwide. Agrochemicals, such as herbicides or insecticides, pharmaceuticals and cosmetics can be detected at low to medium concentrations in seas, groundwaters and rivers. Among freshwaters, lakes are of particular concern. These large reservoirs are used as sources of food and drinking water, but also serve for recreational activities. This book aims in presenting insights into the physical, chemical, and ecological dynamics of large lakes that enable proposing recommendations for sustainable lake management regarding chemicals. Lake Geneva, Switzerland, is used as a case study, but the developed methodologies and tools can be useful for lake water quality management in general. A first chapter is dedicated to the chemicals entering the lake through agriculture. These are mainly pesticides. After a review of the different types of compounds, the authors present the main pathways these compounds follow to enter the lake. The case of glyphosate, an herbicide largely used worldwide, is presented. A second chapter illustrates the urban source of pollutants with the case of pharmaceuticals and biocides. Two models are presented that allow estimating the load and the dynamic of these chemicals that may exit from an urban catchment and therefore reach a lake. Special attention will be paid to the ‘end of pipe’ removal of these compounds at a WWTP. A third chapter is dedicated to the lake circulation. The aim of this chapter is to present an overall description of the lake’s hydrodynamics, which is driven by three factors: wind, temperature and Coriolis forces. To achieve this aim, a hydrodynamic model is presented that allows describing the behavior of the top layer of the lake based on the wind direction. The importance of stable hydrogen and oxygen isotopes for characterizing the sources of water and the mixing processes in the lake is also described. The next chapters are dedicated to a Bay, called the Vidy Bay, that receives the treated effluents of the largest wastewater treatment plant of the lake catchment. This latter represents therefore one of the major point sources of contaminants for lake Geneva. These two chapters will focus on the various processes that control the transfer of chemicals (associated to particles or in a dissolved state) discharged into the bay and transported to the lake’s main water body. Then, a next chapter focuses on one major issue of chemicals in aquatic systems like lakes, i.e. the risk of the mixture of chemicals. The evaluation of the risk of mixture is not trivial and the models that allow doing it are presented in a critical way. Their validity as predictive tools is illustrated with the example of herbicides mixture in Lake Geneva. A final chapter synthesizes the main findings and discusses some recommendations for the management of large lakes regarding micropollution.
The second book in the riveting new series that fans of Keeper of the Lost Cities and Percy Jackson can't put down. Twelve-year-old Alessia has just returned to start her second school year in the Lost City of Atlantis, when the underwater nation is gripped by some ominous news. A prisoner responsible for one of the worst attacks in Atlantis history has escaped, and Alessia suspects her fugitive, evil mother is involved. With the help of her schoolfriends, Alessia will have to interrogate some pretty reluctant merfolk, break into the underwater world's most secure prison, and master her newly-found mind-control power to find and stop her mother before the escaped convict finishes what he had started. But the more Alessia uses her power, the more she realises that this power comes with a sinister cost...
As one of the leading proponents of the nouveau roman, Nathalie Sarraute is often remembered for her novels, including The Golden Fruits, which earned her the Prix international de litterature in 1964. But her carefully crafted and evocative memoir Childhood may in fact be Sarraute’s most accessible and emotionally open work. Written when the author was eighty-three years old, but dealing with only the first twelve years of her life, Childhood is constructed as a dialogue between Sarraute and her memory. Sarraute gently interrogates her interlocutor in search of her own intentions, more precise accuracy, and indeed, the truth. Her relationships with her mother in Russia and her stepmother in Paris are especially heartbreaking: long-gone actions are prodded and poked at by Sarraute until they yield some semblance of fact, imbuing these maternalistic interactions with new, deeper meaning. Each vignette is bristling with detail and shows the power of memory through prose by turns funny, sad, and poetic. Capturing the ambience of Paris and Russia in the earliest part of the twentieth century, while never giving up the lyrical style of Sarraute’s novels, this book has much to offer both memoir enthusiasts and fiction lovers.
The ability to anticipate the impacts of global environmental changes on natural resources is fundamental to designing appropriate and optimised adaptation and mitigation strategies. However, this requires the scientific community to have access to reliable, large-scale information on spatio-temporal changes in the distribution of abiotic conditions and on the distribution, structure, composition, and functioning of ecosystems. Satellite remote sensing can provide access to some of this fundamental data by offering repeatable, standardised, and verifiable information that is directly relevant to the monitoring and management of our natural capital. This book demonstrates how ecological knowledge and satellite-based information can be effectively combined to address a wide array of current natural resource management needs. By focusing on concrete applied examples in both the marine and terrestrial realms, it will help pave the way for developing enhanced levels of collaboration between the ecological and remote sensing communities, as well as shaping their future research directions. Satellite Remote Sensing and the Management of Natural Resources is primarily aimed at ecologists and remote sensing specialists, as well as policy makers and practitioners in the fields of conservation biology, biodiversity monitoring, and natural resource management.
Julie is bored with her office in the French bank where she works - until the day she leaves on a business trip to London and meets Milo, a young computer hacker. Over the course of that weekend, Julie finds a USB drive. Back in Paris, Julie remembers the drive she found. It turns out to be a document written by Mortimer Diggler, a well-known and respected journalist - a document that accuses Stuart Shelby, a Hollywood favorite, of being a serial killer! Musicians call it "the art of counterpoint" - creating multiple melodies that sound simultaneously several octaves apart. In her own way, Nathalie Suteau practices this art, with all the subtlety it demands, for she is not content to share in her characters' joy at the brusque acceleration of their lives and in the background, she orchestrates a disturbing score. Thus, all the lives caught up in this strange plot are touched by the dark side that comes with an existence that is free from boredom and banality - risk, anguish, and Death as a constant companion.
Fiction. Translated from the French by Barbara Wright. In this classic later work from French novelist Nathalie Sarraute, one finds a "delectably austere, beady-eyed book.... Phrases that give rise to the scenes or episodes are ordinary enough until Sarraute imagines for them a context which turns them from bland civilities into weapons of psychological warfare. Friends meet and converse, in a cafe or in the street, and are all sociability; except underneath, where the best of friends can be the most savage of opponents. Sarraute resorts sardonically to metaphor to indicate what words will not capture: the shameful and ineffable animosities that...imperil our urbanity" (The Times Literary Supplement).
Si votre cerveau ne coopère pas avec vos plans de perte de poids, il est grand temps de découvrir la façon de garder votre cerveau et votre corps sur la voie d'une vie plus saine ! Dans cet ouvrage, écrit par une spécialiste en nutrition et mieux-être et entraîneur privée, vous apprendrez comment atteindre et maintenir votre poids optimal. La réussite commence à l'instant où vous comprenez la façon dont votre cerveau traite l'information liée à la faim et que vous centrez votre attention sur les aliments que vous pouvez manger lorsque vous avez faim. En adoptant une approche sans régime et en apprenant comment fonctionne votre corps, vous serez en mesure: - d'incorporer effectivement l'exercice physique à votre vie; - de reconnaître les aliments à éviter, d'une part, et ceux qu'il convient d'adopter, d'autre part; - de brûler davantage de calories sans modifier radicalement vos habitudes; - de manger quand vous avez faim tout en maintenant un poids santé. Tout en répondant en termes simples aux questions fréquentes, Quand on a faim, il faut manger explique les frustrations et les confusions qui entourent la nutrition et l'exercice physique. Dotez-vous des connaissances dont vous avez besoin pour perdre du poids et entreprendre une vie meilleure et plus longue. À cet égard, la première leçon à apprendre est celle-ci: quand on a faim, il faut manger.
In Catania, the sea cats miss sailing the sea because of the depredations of the Turks. Miaoumé arrives, with the corsair Félix, to recruit a crew of cats in order to sow terror among the Turks. The volunteers learn to sail and fight and experience several adventures. In the Aegean Sea, they meet Innocent, a cat who carries a secret and strategic message to help the Venetians defeat the Turks. The Félix takes Innocent to Ragusa, where they all learn a great historical secret.
The Safaitic rock art of the North Arabian basalt desert is one of the few surviving traces of the elusive herding societies that lived there in antiquity. This comprehensive study of over 4500 petroglyphs from the Jebel Qurma region of the Black Desert in North-Eastern Jordan is the first-ever systematic study of the Safaitic petroglyphs.
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
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