Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019

Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for example. In the short term this may be a workable solution, but it does not solve the real underlying problem: the current rules on corporate taxation in the EU are not fit for purpose when it comes to dealing with digital value creation. That is what we want to change with our proposal. To this end, we define clear criteria and principles for assessing digital value creation in company taxation, which should apply EU-wide. Our contribution thus fills a central gap even of those current proposals that do not envisage a new tax, but aim at a change in the system itself

Specification of vertical semantic consistency rules of UML class diagram refinement using logical approach

Unified Modelling Language (UML) is the most popular modelling language use for software design in software development industries with a class diagram being the most frequently use diagram. Despite the popularity of UML, it is being affected by inconsistency problems of its diagrams at the same or different abstraction levels. Inconsistency in UML is mostly caused by existence of various views on the same system and sometimes leads to potentially conflicting system specifications. In general, syntactic consistency can be automatically checked and therefore is supported by current UML Computer-aided Software Engineering (CASE) tools. Semantic consistency problems, unlike syntactic consistency problems, there exists no specific method for specifying semantic consistency rules and constraints. Therefore, this research has specified twenty-four abstraction rules of class‟s relation semantic among any three related classes of a refined class diagram to semantically equivalent relations of two of the classes using a logical approach. This research has also formalized three vertical semantic consistency rules of a class diagram refinement identified by previous researchers using a logical approach and a set of formalized abstraction rules. The results were successfully evaluated using hotel management system and passenger list system case studies and were found to be reliable and efficient

Proposal for a EU quality label for aerospace education

The paper presents a possible roadmap for the definition of a European quality label for aerospace related higher education degrees. The proposal is the result of a two-years long Horizon 2020 project that has involved a great portion of the European stakeholders in aerospace: Universities, research centres, industries (both small and large) networks, associations and accreditation agencies. The core concept established is that it is possible to establish a sector-specific, content based, quality system, that can complement the existing national or European accreditation systems, providing added value to the internal and/or external quality assurance processes that are in place in most EU countries. The tools and processes proposed are sufficiently simple to be manageable by Universities in addition to their national accreditation processes or as stand-alone assessment. The main goal of the proposed process is the evaluation of the quality of the aerospace curricula in the European context, whereas the accreditation of the programme can be seen as an optional extension of the process, subject to further national regulations. The process is proposed in view of the awarding of a sector-specific, content based, quality label, to be issued by an appropriate legally recognized and qualified institution. 8 field tests with volunteering universities throughout Europe have been performed. They experienced the method as very practical and to the point.Unión Europea H2020 64021