The New View of the Property Tax: A Reformulation

The"new view" of the property tax is reformulated within the context of a model with interjurisdictional competition, endogenous local public services, individuals who are segregated into homogeneous communities according to tastes for local public services, a simple form of land use zoning, and a political or constitutional constraint on the use of head taxes by local governments. Expressions for the "profits tax" and"excise tax" effects of the property tax are derived. The effects of a "consumption distortion" away from government services due to local reluctance to tax mobile capital are also examined.

‘In a Mere Shirt and Capless’: The Uniform Crisis of the Polish Army During the Polish-Ukrainian-Bolshevik War 1918–21

This article presents issues relating to the uniforms of the Polish Army during the wars of 1918–21 in the context of the severe economic and epidemic crisis plaguing both the country and the region. Drawing on the accounts of participants and eyewitnesses of the war, and also by making recourse to the largely unpublished documents of the Sanitary Headquarters of the Polish Army Command-in-Chief, I look at the causes, scale and effects of the severe shortage of uniforms and equipment – shortages that would beset and plague Polish soldiers. The second part of the article presents institutional, top-down attempts to improve the situation involving substantial foreign procurements. Asking whether the crisis was ever truly resolved, the findings here offer ultimately a negative assessment of what ultimately transpired. The article’s final section indicates the relationship between the catastrophic situation regarding supplies and the threats posed by the Spanish flu and typhus

Warren Montag, Louis Althusser

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Facilitating an entrepreneurial discovery process for smart specialisation. The case of Poland

The purpose of this paper is to study stakeholder involvement in research and innovation poli-cy in Poland in the context of smart specialisation exercise. The article addresses the questions to what extent initiatives such as the foresight programmes, strategic research and development programmes, and sectoral research programmes facilitate the entrepreneurial discovery process for smart specialisation. The role of different groups of actors varies sub-stantially in terms of their involvement and impact on such initiatives. The foresight and stra-tegic research and development programmes were dominated by representatives of the re-search community and embody a research-oriented top-down approach. The sectoral research programmes are most closely related to the bottom-up and demand-driven approach in which the leading role is played by entrepreneurs. For this reason, they are more familiar with the conditions of the entrepreneurial discovery process. In this case the important role is also played by the governmental agency which facilitate those processes.JRC.J.2-Knowledge for Growt

Introduction: Life Writing through Refugee Tales

This cluster took off from an interdisciplinary and international workshop hosted at the University of Vienna in May 2022. Some of the original contributors turned their presentations into articles for this cluster; other articles were recruited later on. The original idea for both the workshop and cluster was inspired by the UK’s Refugee Tales project, founded and organized by David Herd and Anna Pincus. Some of the articles collected here discuss the life writing aspect of this project from different angles and positions: Patience Agbabi as contributing author to the first Refugee Tales volume, Sandra Mayer as a scholar of literary celebrity, and Sylvia Mieszkowski as cultural analyst. Other articles take a look at other projects in which displaced persons work on life narratives alongside citizens of the host countries: Jessica Gustafsson writes about the Swedish Flyktpodden podcast and Helga Ramsey-Kurz about the Austrian ARENA initiative. Two articles provide the collection with an opening frame, as they focus on the paradoxes that are perpetually produced by immigration law and the cultural conceptions of ‘the refugee’ in the European context (Judith Kohlenberger) and in Austria, specifically for minors (Ayşe Dursun and Birgit Sauer). An Afterword by one of the founders and organizers of Refugee Tales (David Herd) closes the cluster, offering an assessment of the project’s role in the context of the UK’s political situation in the summer of 2023, just after both Houses of Parliament passed the Illegal Migration Bill, which the UN has publicly denounced as contrary to international law

Ionic Liquids as Mobile Phase Additives for Feasible Assay of Naphazoline in Pharmaceutical Formulation by HPTLC–UV–Densitometric Method

A specific and reliable High-Performance Thin Layer Chromatography (HPTLC) with densitometry detection method has been developed for determination of naphazoline nitrate in nasal drops. The best separation of basic analyte, without spot tailing, was achieved using the mobile phase composed of acetonitrile:water (60:40,v/v) with 1.5 % (v/v) imidazolium-class ionic liquid added and the plates covered with stationary phase based on the RP-18 with F254S (10cm x 20cm). The presented results confirm that imidazolium tetrafluoroborate ionic liquids are efficient suppressors of free silanols, which are considered to be responsible for troublesome and irreproducible chromatographic determinations of basic compounds. The developed chromatographic system was found to be convenient in use and at the same time providing a repeatable assay of naphazoline nitrate in nasal drops, which could not be obtained with the use of standard silanol suppressing mobile phase additives, like triethylamine (TEA) or dimethyloctylamine (DMOA)