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McBrierty, Vincent, e Raymond P. Kinsella. "Intellectual Property in a Knowledge Society". Industry and Higher Education 11, n.º 6 (dezembro de 1997): 341–48. http://dx.doi.org/10.1177/095042229701100603.
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Ireland is currently experiencing burgeoning inward investment and economic growth. The ability to attract inward investment is largely due to a well-educated and trained workforce and a rapidly developing innovation culture in the universities and elsewhere. Accordingly, the role of the university has changed radically in the new innovation age because of the heightened strategic importance of education in a society which is now truly knowledge-driven. The ability to exploit new knowledge is intimately linked to the protection of new ideas. Ireland, like most of Europe, lags behind the USA in the area of Intellectual Property Rights (IPR). The authors discuss the importance of redressing this problem as a matter of urgency.
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Brown, Stewart J. "Dissolving the ‘Sacred Union’? The Disestablishment of the Church in Ireland". Bulletin of the John Rylands Library 97, n.º 1 (1 de março de 2021): 145–60. http://dx.doi.org/10.7227/bjrl.97.1.10.
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In 1869, Parliament disestablished the Church of Ireland, dissolving what Benjamin Disraeli called the ‘sacred union’ of church and state in Ireland. Disestablishment involved fundamental issues – the identity and purpose of the established church, the religious nature of the state, the morality of state appropriation of church property for secular uses, and the union of Ireland and Britain – and debate was carried on at a high intellectual level. With disestablishment, the Church of Ireland lost much of its property, but it recovered, now as an independent Episcopal church with a renewed mission. The idea of the United Kingdom as a semi-confessional Protestant state, however, was dealt a serious blow.
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Magauiya, Abay, Aiman Omarova, Aigul Kasenova, Zhasulan Akhmetov e Marat Akhmadi. "The Practices of Advanced Countries in the Legal Regulation of Intellectual Property Objects Created by Artificial Intelligence". Law, State and Telecommunications Review 15, n.º 1 (25 de abril de 2023): 191–206. http://dx.doi.org/10.26512/lstr.v15i1.43935.
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[Purpose] The purpose of this study is to outline the general features of legal regulation in advanced countries of artificial intelligence in the field of intellectual property law, namely in the context of legal regulation of intellectual property rights created by such artificial intelligence. [Methodology/Approach/Design] During the conducted research, the leading method is the comparative legal method. However, apart from it, an array of philosophical, general scientific, and special scientific methods has been used. [Findings] The main results obtained are the analysis of the provisions of regulations governing the specific features of intellectual property rights created by artificial intelligence in advanced countries of the world, such as the United States of America, Great Britain (England, Scotland, Wales, Ireland), the countries of the European Union, etc. [Practical Implications] Practical recommendations are provided for improving the national (Kazakh) legislation in the context of legal regulation of this issue.
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Crotty, G., O. Doody e R. Lyons. "Identifying the prevalence of aggressive behaviour reported by Registered Intellectual Disability Nurses in residential intellectual disability services: an Irish perspective". Advances in Mental Health and Intellectual Disabilities 8, n.º 3 (29 de abril de 2014): 174–87. http://dx.doi.org/10.1108/amhid-03-2013-0016.
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Purpose – Despite the high incidence of aggressive behaviours among some individuals with intellectual disability, Ireland has paid little attention to the prevalence of aggressive behaviours experienced by Registered Intellectual Disability Nurses (RNID). Within services the focus is mainly on intervention and management of such behaviours. Therefore a disparity occurs in that these interventions and management strategies have become the exclusive concern. Resulting in aggressive behaviour being seen as a sole entity, where similar interventions and management strategies are used for ambiguously contrasting aggressive behaviours. Consequently the ability to document and assess-specific behaviour typologies and their prevalence is fundamental not only to understand these behaviour types but also to orient and educate RNIDs in specific behaviour programme development. The paper aims to discuss these issues. Design/methodology/approach – This study reports on a survey of the prevalence of verbal aggression, aggression against property and aggression against others experienced by RNIDs’ within four residential settings across two health service executive regions in Ireland. A purposeful non-random convenience sampling method was employed. Totally, 119 RNIDs responded to the survey which was an adaptation of Crocker et al. (2006) survey instrument Modified Overt Aggression Scale. Findings – The findings of this study showed the experienced prevalence rate of verbal aggression, aggression against property and aggression against others were 64, 48.9 and 50.7 per cent, respectively. Cross-tabulation of specific correlates identifies those with a mild and intellectual disability as displaying a greater prevalence of verbal aggression and aggression against property. While those with a moderate intellectual disability displayed a higher prevalence of aggression against others. Males were reported as more aggressive across all three typologies studied and those aged between 20 and 39 recorded the highest prevalence of aggression across all three typologies. The practice classification areas of challenging behaviour and low support reported the highest prevalence of aggression within all typologies. Originality/value – The health care of the person with intellectual disability and aggressive behaviour presents an enormous challenge for services. In-order to improve considerably the quality of life for clients, services need to take a careful considered pragmatic view of the issues for the person with intellectual disability and aggressive behaviour and develop realistic, proactive and responsive strategies. To do this, precise knowledge of the prevalence of aggressive behaviours needs to be obtained. This study is the first of its kind in the Republic of Ireland.
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O’Doherty, Siobhain, Christine Linehan, Mimi Tatlow-Golden, Sarah Craig, Mike Kerr, Christy Lynch e Anthony Staines. "Perspectives of family members of people with an intellectual disability to a major reconfiguration of living arrangements for people with intellectual disability in Ireland". Journal of Intellectual Disabilities 20, n.º 2 (11 de março de 2016): 137–51. http://dx.doi.org/10.1177/1744629516636538.
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Aim: To document the views of family members of people with an intellectual disability regarding implementation of a personalized model of social support in Ireland. Method: Forty family members participated in six focus groups. Data were thematically analysed. Results: Family members’ preference for particular types of living arrangements were highly reflective of their lived experience. Facilitators to community living included timely information on proposed moves, adequate staffing, suitable properties and locations and consideration of the characteristics of individuals who share a property. Barriers included high support needs, advanced age, a fear of relinquishing current supports, a fear of the sustainability of newer models of residential support and concerns about community opposition. Conclusion: The family perspective to reform is characterized by fear and suspicion of the motivation behind these reforms, with cost efficiencies being perceived as a main driver. Greater information is required to empower families to make informed decisions.
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Stewart, Jim. "MNE tax strategies and Ireland". critical perspectives on international business 14, n.º 4 (1 de outubro de 2018): 338–61. http://dx.doi.org/10.1108/cpoib-02-2016-0002.
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Purpose A systematic assessment of multinational enterprise (MNE) tax minimisation strategies at the firm level is difficult. This paper aims to present systematic evidence for Ireland of tax minimisation strategies at both an aggregate and individual firm level. The paper uses Apple and Google as its case studies. Design/methodology/approach The paper is based on 31 US intellectual property (IP)-intensive MNEs with substantial operations in Ireland. Financial and other data including tax payments were extracted from Form 10K and filings in Companies Registration Office in Ireland. Findings The paper develops three different measures of effective tax rates and that tax strategies have resulted in effective tax rates lower than the nominal US tax rate and far lower than those published in company accounts. Although two-thirds of profits are earned outside the USA, around 70 per cent of corporate tax is paid in the USA. Research limitations/implications The paper relies on data from a subset of MNEs operating in Ireland. The paper also uses publicly available data which may not be available for all firms. Practical implications The findings have implications for European Union (EU) tax policy and tax revenues in countries where MNEs operate. The paper also has implications for industrial policy based on attracting Foreign Direct Investment (FDI). Social implications The study has implications not only for the equitable distribution of corporate tax payments and income distribution but also especially for a tax-based industrial policy. Originality/value MNE tax strategies, although of considerable public interest, are often obscure and poorly understood. The paper is original in providing a detailed examination of MNE tax strategies at the firm level and discussing some implications from a public policy perspective.
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Croghan, Dr Stefanie M., Dr Evelyn P. Murphy, Dr Aideen Madden, Dr Robert P. Murphy e Prof Rustom P. Manecksha. "Perceptions of Higher Specialist Trainees and Fellows of the Proposed Sláintecare Consultant Contract and Implications for Workforce Planning in Ireland". Journal of Medical and Health Studies 2, n.º 2 (7 de setembro de 2021): 45–54. http://dx.doi.org/10.32996/jmhs.2021.2.2.5.
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To explore the perceptions of higher specialist trainees and fellows in Ireland with respect to the Irish Department of Health’s recent proposal to implement a drafted, non-negotiated, consultant contract under a new model for healthcare, termed the Sláintecare plan. A customized survey, incorporating multiple-choice and Likert-scale questions and a free-text option, was disseminated to doctors enrolled in Irish higher specialist training (HST) programmes and pre-consultant HST graduates (fellows). Responses were compiled and analysed. There were a total of 1109 respondents across all specialities. Trainees were particularly concerned regarding the Sláintecare contract’s potential impact on their abilities to engage in patient advocacy and provide optimal patient care in the future, the maintenance of specialist skillsets, their ownership of intellectual property and a stable location of the practice. Of respondents, 93.7% (1003/1070) indicated that they would consider working abroad rather than accept the proposed contract. This study highlights the perceptions and concerns of the higher specialist trainees and fellows of Ireland. A large proportion may emigrate rather than accept the Sláintecare proposals. Concerns exist surrounding the ability to advocate for patients, to provide patient care, the proposed working conditions and perceived potential to deskill under this contract’s terms.
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Grant, Rebecca, Marta Bustillo e Sharon Webb. "A consideration of copyright for a national repository of humanities and social science data". Library and Information Research 39, n.º 121 (22 de dezembro de 2015): 22–40. http://dx.doi.org/10.29173/lirg671.
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In 2011 the Digital Repository of Ireland (DRI) began work on the development of an interactive national Trusted Digital Repository for contemporary and historical social and cultural data. Copyright and intellectual property rights were identified as essential areas which the DRI, as a content holder and data publisher, needed to investigate in order to develop workflows, policy and the Repository infrastructure. We established a Copyright and IP Task Force (CIPT) in January 2013 to capture and identify IP challenges from our stakeholder community and the DRI’s demonstrator collections. This report outlines the legislative context in which the CIPT worked, and how the CIPT addressed copyright challenges through the development of policies and a robust framework of legal documentation for the Repository. We also provide a case study on Orphan Works, detailing the process undertaken by the Clarke Stained Glass Studios Collection, one of DRI’s demonstrator projects, in preparing their content for online publication in the Repository.
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Kelsey, Sean. "Colonialist intervention in a metropolitan revolution: reconsidering A remonstrance of divers remarkeable passages". Irish Historical Studies 47, n.º 172 (novembro de 2023): 192–216. http://dx.doi.org/10.1017/ihs.2023.42.
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AbstractThis article presents findings from a fresh examination of a familiar source, shedding new light on the creation of one of the best-known contemporary accounts of the 1641 Irish uprising. It is argued that a text usually regarded as the work of Henry Jones, dean of Kilmore, ought to be understood as the intellectual property of both a team of authors and their sponsors, a New English faction at Dublin Castle with long-standing ambitions to crush popery and entrench planter hegemony in Ireland. It is argued that this group's objective was to strengthen the hand of the populist ‘junto’ at Westminster, led by John Pym, that was wrestling with Charles I for political and constitutional supremacy in English affairs in the winter and spring of 1641–2. The colonialists contributed to this metropolitan revolution by rendering safe to handle the Irish rebels’ politically-explosive seditious slander that their uprising had been raised by royal command. The notorious falsehood of the rebels’ claims has obscured the demonstrably underhand and fundamentally deceitful calculation with which the colonialists helped introduce it into mainstream English political culture, in order to isolate the king further and weaken his personal authority on both sides of the Irish Sea.
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Crosbie, Eric, Robert Eckford e Stella Bialous. "Containing diffusion: the tobacco industry’s multipronged trade strategy to block tobacco standardised packaging". Tobacco Control 28, n.º 2 (21 de abril de 2018): 195–205. http://dx.doi.org/10.1136/tobaccocontrol-2017-054227.
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ObjectiveTo analyse the tobacco industry’s strategy of using trade and investment agreements to prevent the global diffusion of standardised packaging (SP) of tobacco products.MethodsReview of tobacco industry documents, relevant government documents and media items. The data were triangulated and thematically analysed.ResultsInternal tobacco industry documents reveal that during the early 1990s, tobacco companies developed a multipronged trade strategy to prevent the global diffusion of progressive tobacco packaging and labelling proposals, including SP. This strategy consisted of (1) framing the health issue in terms of trade and investment, (2) detailing alleged legal violations concerning trade barriers, intellectual property and investment rights, (3) threatening legal suits and reputational damage, and (4) garnering third-party support. These efforts helped delay SP until 2010 when Australia became the first country to reintroduce SP proposals, followed by governments in the UK and New Zealand in 2012, Ireland in 2013 and France in 2014. Review of government documents and media sources in each of the five countries indicate the industry continues to employ this multipronged strategy throughout the SP policy’s progression. Although this strategy is tailored towards each domestic context, the overall tobacco industry’s trade strategy remains consistently focused on shifting the attention away from public health and towards the realm of trade and investment with more corporate-friendly allies.ConclusionGovernments seeking to implement SP need to be prepared to resist and counter the industry’s multipronged trade strategy by avoiding trade diversions, exposing false industry legal and reputational claims, and monitoring third-party support.
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McCarthy, Alan. "Sub-threshold Transactions under EU Merger Control – an Analysis of the Relevant EU Guidance and a Comparison With Certain Other ‘Call-in’ Systems". World Competition 47, Issue 2 (1 de junho de 2024): 213–34. http://dx.doi.org/10.54648/woco2024013.
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The EU Merger Regulation (EUMR) provides the European Commission with exclusive jurisdiction to assess mergers, acquisitions and full-function joint ventures with an EU dimension on the basis of turnover-based thresholds. The EUMR also contains corrective mechanisms allowing the Commission, under certain circumstances, to review smaller transactions. Until recently, these corrective measures have not been frequently applied but the picture is changing. The Commission believes that market developments (particularly in digital and pharma markets) are resulting in more acquisitions of companies that play or may play a significant competitive role in the EU despite generating little or no turnover. Similar considerations may apply to companies with valuable assets, intellectual property rights, data or infrastructure. This article analyses the development in the Commission’s guidance instruments which look to give merging parties a sense of the circumstances in which smaller deals may be referred by Member States to the Commission for EUMR assessment (mindful though that these developments may yet be checked by the EU's highest court). Legislation has also been evolving at the Member State level (e.g., recently in Ireland) to allow national competition authorities to review sub-threshold deals. This article also provides a comparison of the EU system with certain other non-EU ‘callin’ systems and which reflects that merging parties have an increasingly complex merger control picture to navigate in 2024 and beyond before they can safely implement deals (such as in digital and pharma deals).
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Langseth, Henry, Michele O'Dwyer e Claire Arpa. "Forces influencing the speed of internationalisation". Journal of Small Business and Enterprise Development 23, n.º 1 (15 de fevereiro de 2016): 122–48. http://dx.doi.org/10.1108/jsbed-10-2013-0155.
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Purpose – This study applies Oviatt and McDougall’s (2005) model of forces influencing the speed of internationalisation to small, export oriented enterprises. The purpose of this paper is to explore the significance of the forces enabling, motivating, mediating and moderating internationalisation in small and medium-sized enterprises (SMEs), and the manner in which these forces manifest themselves in the market. Design/methodology/approach – A qualitative research approach utilising eight case studies within Norway and Ireland was adopted in order to facilitate theory building required for this study. Findings – The findings demonstrate that four forces in particular are found to be strongly significant to the speed of internationalisation among the case SMEs: the enabling force of technology, the mediating force of entrepreneurial actor perceptions/owner-managers’ global vision and the moderating forces of foreign market knowledge and tie strength in networks. Practical implications – The empirical evidence has several implications for managers and policy regarding influencing the speed of internationalisation process. The enabling force (technology) has implications for government in their support of the SME macro environment. The motivating force (competition) has implications for government, in understanding what motivates entrepreneurs to enter international markets. The two moderating forces (foreign market knowledge and network tie strength) have implications for managers and can be leveraged through product innovation, increased focus on intellectual property rights for better protection against copycats, and through active and deliberate international networking. Originality/value – The paper suggests adjustments to Oviatt and McDougall’s (2005) model, permitting researchers to gain an in-depth understanding of the complex reality of SME internationalisation.
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G. Gately, Clare, e James A. Cunningham. "Building intellectual capital in incubated technology firms". Journal of Intellectual Capital 15, n.º 4 (7 de outubro de 2014): 516–36. http://dx.doi.org/10.1108/jic-07-2014-0087.
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Purpose – The value of relational capital generated by entrepreneurs with their internal and external environment (Hormiga et al., 2011a, b), provides considerable resources when properly leveraged. It is particularly important in environments such as the high tech sector of incomplete information and weak economic markets such as new products, markets or technologies (Davidsson and Honig, 2003). The purpose of this paper is to examine how incubated technology entrepreneurs build relational capital for a new venture formation in the social context of a Higher Education Institution. Design/methodology/approach – The study took a qualitative approach based on content analysis of business plans and in-depth interviews with 25 technology entrepreneurs on an incubation programme – South East Enterprise Platform Programme – for technology graduates in the South East of Ireland. Findings – The study found that technology entrepreneurs during new venture formation engaged in four types of relational capital activities, namely, development of networks and contacts, relationship building, accessing and leveraging knowledge experts and members of associations. Practical implications – Incubator programmes need to actively support social building activities of technology entrepreneurs. Higher Education Institutes knowledge assets and networks are critical elements in supporting incubator technology entrepreneurs. Originality value – The study identified four types of relational capital building. The authors also found using Jones-Evans (1995) categorisation of technology entrepreneurs that users, producers, opportunists and non-technical entrepreneurs engaged in client focused relational capital building, whereas researcher types networked with service providers and displayed arms length relational capital building styles.
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Hogan, S., e C. Austin. "Ireland’s New Knowledge Development Box". International Transfer Pricing Journal 23, n.º 1 (13 de janeiro de 2016). http://dx.doi.org/10.59403/1fqwt1.
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In response to the parameters articulated by the OECD under Action 5 of the BEPS project, Ireland will be the first country to introduce an OECD-compliant intellectual property box regime. The authors review the new regime and provide computational examples of how it will apply.
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Muhammad Gultom, Alif, e Fitri Astari Asril. "Key Issues of NFT (Non-Fungible Token): How Transfer of Copyright Should Adapt?" Perspektif Hukum, 13 de abril de 2023, 1–28. http://dx.doi.org/10.30649/ph.v23i1.197.
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Non-fungible tokens, also known as NFTs, are a special kind of digital record of ownership that is utilized in a certain manner to guarantee validity and uniqueness of intangible goods. Due to its features, NFTs become interesting among art creators and even asset collector. Transactions on NFT create incredible values, which raises a number of legal issues, particularly in the realm of intellectual property rights related to copyright. This research aims to explains the connection between the existence of NFT and current copyright law in Indonesia focusing on the ownership and transfer of rights from the purchasing of NFTs. The author will try to compare on other jurisdictions (Ireland & Germany) concerning the copyright legal framework. Furthermore, the practice by licensing method in current NFTs marketplace will also be demonstrate through this paper. The research methodology employed is a normative juridical approach with an analytical and descriptive research design. Based on the research conducted, there is still a legal gap in Indonesian copyright law, particularly in the realm of NFTs and the idea of droit de suite, which has existed in intellectual property right concept globally. Finally, this paper will present several recommendations for the government and other relevant stakeholders upon NFTs transactions.
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Phemister, Andrew. "A Free Market of Morals: Boycotting, Liberalism, and Property". Global Perspectives 5, n.º 1 (2024). http://dx.doi.org/10.1525/gp.2024.116152.
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The development of the practice of boycotting during the Irish Land War (1879–82), and its subsequent spread beyond Ireland to the United States, sparked outrage and concern. This was prompted by the specific intellectual challenges the practice posed for liberals on both sides of the Atlantic. In relying on a liberal defense of free speech and freedom of association, early boycotters in the 1880s were able to demonstrate the dependence of property rights on social sanction while also remaining initially impervious to legal censure. As a result, the definition and extent of property rights came under scrutiny because of the ease and simplicity by which they could be curtailed through social force. It is observed here that consequent legislation to insulate commercial wealth from boycotting’s parallel moral economy required the reinforcement and development of political justifications of the state’s right to manage economic interactions in the name of social stability and public welfare. The paper argues that boycotting was so threatening to classical visions of liberal individualism precisely because it was so firmly grounded in individualistic premises. It observes not only that boycotters used the language of “free trade” to defend the practice but also that the practice itself contained latent political assumptions about social organization. The argument also suggests that, contrary to much current academic opinion, rights-based popular resistance can be directed toward egalitarian ends.
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Barry, Carrie Anne, e John Ringwood. "recent renewable energy policy changes in Ireland satisfy the requirements of a nascent wave energy technology development sector?" Proceedings of the European Wave and Tidal Energy Conference 15 (2 de setembro de 2023). http://dx.doi.org/10.36688/ewtec-2023-154.
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Regulatory frameworks for European countries are influenced by international and EU policies. These policies have a direct effect on the renewables sector with European countries as signatories to the Paris Agreement[1]and the European Green Deal[2].
As a result of emissions targets being ratified into national statute books, governments have agreed to reduce greenhouse gas emissions by 51% in 2030 and to net zero by 2050, and with recently heightened energy security concerns, renewable energy policies must adapt to keep pace. One country undergoing major changes is Ireland. This study examines the changes to renewables policy in Ireland in general and offshore renewables policy in particular, and whether they are sufficient to enable the country to forge what has the potential to become a vibrant wave energy technology development sector. This study will compare these policy changes with some of the successful wind energy policy measures implemented in Denmark and with examples set by other international institutions.
This study will examine policy changes in Ireland since the ratification of the Climate Action Act 2021[3] and Marine Area Planning Act 2021[4]. The study will attempt to determine whether the new policies meet the requirements of Ireland’s nascent wave energy industry. It will look at areas of interest for wave energy technology developers, specifically: climate-related legislation, test facilities, consenting procedures, feed-in tariffs, environmental impact, public support, intellectual property protection and government financial support. This study will examine examples set by Wave Energy Scotland (WES) and EuropeWave; pre-commercial, government funded procurement models, and ask whether the newly established Maritime Area Regulatory Authority (MARA) which will be responsible for issuing foreshore licences in Ireland, is Ireland’s version of these institutions and how it is likely to differ. Questions will be raised about whether the focus on offshore wind by policy architects helps or hinders wave energy technology development and whether it is possible to balance public concerns with technology development through policy. Finally, it will look at Denmark’s wind energy development and examine which policies contributed most to its enduring success and whether these have been absorbed into new offshore renewables policies in Ireland.
Conclusions will show that many policy requirements that had been formerly lacking have been addressed. It will be shown that the changes have largely come about due to the demand for offshore wind and that wave energy technology developers in Ireland will benefit and lose from this. Further analysis and the passage of time are required to determine whether the new policies are fully enforced by newly formed MARA but that Ireland needs to develop an institution that embraces the new policies.
[1] The Paris Agreement | United Nations
[2] European Green Deal | Think Tank | European Parliament (europa.eu)
[3] Climate Action and Low Carbon Development (Amendment) Act 2021 (irishstatutebook.ie)]
[4] Maritime Area Planning Act 2021 (irishstatutebook.ie)
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Phemister, Andrew. "The Right to Life, the Right to Nature, and the Impact of Irish Land on Political Thought in the 1880s". Historical Journal, 27 de janeiro de 2023, 1–20. http://dx.doi.org/10.1017/s0018246x22000371.
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Abstract The Irish Land War was a pivotal conflict in the history of liberal political thought. With significant impacts on both sides of the Atlantic, events in Ireland were about more than Irish self-determination. Heavily reliant on a discourse of natural right, and asserting a relationship between land ownership and democratic-republican citizenship, the Land War provided a vehicle for popular radical opposition to an increasingly positivist liberalism. This article examines the rationales and political assumptions underlying the demand for land, and how such arguments catalysed an intellectual response among liberal political thinkers. Particular moral and metaphysical ideas about the distinctiveness of land allowed agrarian and labour radicals to reassert individualized but non-possessive rights to natural resources. Rooted in a materialist politics of the human body, this purposive conception of land posed a significant threat to claims for private property, social order, and the ameliorative authority of the state, pressing both liberal and conservative thinkers away from unstable notions of individual rights. The crisis over Irish land helped to shift the terrain of political argument away from questions of participation and popular power, and toward amelioration and public welfare.
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Radziyevska, Svitlana. "EXPORTS OF SERVICES TO GREAT BRITAIN IN THE CONTEXT OF UKRAINE’S INTEGRATION POTENTIAL FULFILLMENT". Odessa National University Herald. Economy 28, n.º 2(96) (2023). http://dx.doi.org/10.32782/2304-0920/2-96-4.
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Exports of services is one of the key factors for successful fulfillment of Ukraine’s integration potential. The study focuses on Ukraine’s trade in services with the United Kingdom of Great Britain and Northern Ireland in the context of the signed Political, Free Trade and Strategic Partnership Agreement. On March 20, 2023 the Digital Trade Agreement between Ukraine and the United Kingdom of Great Britain and Northern Ireland is signed. The analysis of the data taken from the State Statistics Service of Ukraine allows to consider the dynamics of exports, imports, balance of trade in services between 2016 and 2021. The results show that: firstly, exports of services to Great Britain in 2016 – 462.9 mln USD or 4.69% of all exports of services of Ukraine, while in 2021 – 784.5 mln USD or 6.14%; secondly, the share of services imports from Great Britain in the total services imports of Ukraine has been decreasing – from 10.57% in 2016 to 7.64% in 2021; however, imports of services from the United Kingdom in 2016 – 563.1 mln USD, while in 2021 – 609.6 mln USD. Thirdly, during the period under review the turnover of services increased from 1026.0 mln USD in 2016 to 1394.0 mln USD in 2021. Fourthly, in 2016 the balance of trade in services is negative of 100.3 mln USD and in 2021 it is positive of 175.97 mln USD. It is underlined that in 2021 Great Britain occupies the fourth place among the major partner countries of Ukraine in exports of services and the third place among the major partner countries in imports of services. In 2021, according to the State Statistics Service of Ukraine, the main types of services exported to Great Britain are the following: services in the sphere of telecommunications, computer and information services – 497.3 mln USD or 62% with positive balance of 426.4 mln USD; transport services – 153.4 mln USD or 19.1% with positive balance of 116.8 mln USD, and business services –109.5 mln USD or 13.6% with negative balance of 52.0 mln USD. In 2021 the main types of services imported from the United Kingdom are: business services – 161.5 mln USD or 27,2%; financial services – 88.9 mln USD or 15% with negative balance of 86.6 mln USD; travel services – 87.5 mln USD or 14.7% with negative balance of 76.6 mln USD; royalty and other intellectual property services – 86.6 mln USD or 14.6% with negative balance of 82.2 mln USD; services in the sphere of telecommunications, computer and information services – 70.9 mln USD or 11.9%. Overall, the integration processes between the two countries, revealed through the trade in services, have been strengthened.
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Maguire, T. "Ireland’s Recent Finance Act". European Taxation 59, n.º 6 (22 de maio de 2019). http://dx.doi.org/10.59403/20erkz9.
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In this note, the author outlines the details of the Finance Act 2018, which contains provisions on an amended exit tax, controlled foreign corporations, the start-up relief regime, amortization of intellectual property, transfer pricing and relief for investment in corporate trades.
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Nelson, Gerard, e Anne O’ Brien. "Director for hire? Negotiating creativity and work in the Irish television sector". European Journal of Cultural Studies, 9 de fevereiro de 2024. http://dx.doi.org/10.1177/13675494241226661.
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The television industry has deep-rooted neoliberal employment structures, and this article explores how the non-fiction television director negotiates this contingent working environment. Research has established that creative workers adapt themselves to the demands of a post-Fordist ‘gig economy’, characterised by casual, non-permanent work, with little security or accountability. However, relatively little is known about how non-fiction television directors respond to that context, especially in the Irish case. In-depth interviews were conducted with a purposeful sample of 12 freelance television directors. Key findings note the layers of control wielded by broadcasters over the working life of the director. Identifying the negative effect of broadcasters’ dominance in the sector, they revealed a three-line whip of control through budget, creative direction, and a risk-averse approach to programming, which effectively constrained the directors and reduced their autonomy. The directors described how broadcasters’ control over budgets means that the sector is run at their command, a situation that is further aggravated by Ireland’s lack of trade union representation, stagnant pay rates and the absence of intellectual property rights accruing to directors’ work. Respondents proposed that their status was reduced from creative auteur to operational functionaries, reporting the negative impact of the industry work culture and practices on their self-esteem, because their creativity and work were undervalued. This article breaks new ground to explore directors’ responses to the conditions of the gig economy and link the alienation of labour to the loss of creativity in content. There was an acceptance by non-fiction directors of the status quo, which was seen as the ‘price’ of a non-routine life, with the freedom to indulge the passion and the pleasure inherent to making television. Moreover, respondents also revealed how they maintained their creative identity despite their circumstances, through the pursuit of their own work and through the support of peers. Crucially, respondents argued for a repositioning of the television director to reflect their status and role in the origination and creation of novel content, and proposed such recognition might better serve the television viewer.