Hercules finances research infrastructure

In 2007 the Flemish government created a structural funding channel to support investment in research infrastructure: Hercules. On 15 October 2008 the Hercules Foundation approved a first list of investment proposals. In this article specific features of this first call are examined

Ethos y postura de Nellie Campobello

peer reviewe

MarBEF publishing revisited

Networking and integration served within a partnership approach and covered with a delicious sauce of free and open access to data and information is MarBEF’s main dish, and it is this recipe that has helped MarBEF to successfully bring marine biodiversity research to a European level. Numerous meetings, workshops, training courses and Responsive Mode Projects (RMPs) have brought together many scientists. This integration has created endless new possibilities for new initiatives – the MarBEF Publication Series and the MarBEF Open Archive, to mention just two. So, is this having any effect on the way we publish as a network today

Enforceability of OECD Linking Rules in the Light of EU Law

To counter tax arbitrage resulting from the use of hybrid financial instruments, the Organization for Economic Co-operation and Development (OECD) suggested the implementation of anti-hybrid mismatch rules, which align the domestic tax treatment of hybrid financial instruments with their tax treatment in foreign countries. This paper assesses the enforceability of these so-called “linking rules” in the light of European Union (EU) law. Since the European Court of Justice (ECJ) has yet to rule on their relation to EU law, considerable weight is assigned to legal literature and comparable ECJ case law. Following the various steps of the analytical framework adopted by the ECJ, the author concludes that OECD linking rules are enforceable in the light of EU law, provided that the Member States implementing these rules domestically complement them with additional conditions

Publish wisely or perish? an open archive for MarBEF

While scientists are publishing around two million papers annually (Odlyzko, 1998), it is surprising to notice that this growing resource of information is seldom easily accessible, even to those scientists. Basically, it is the community at large that funds almost all research, so all information resulting from this research should in principle be publicly available. However, in reality, too many barriers (mostly installed by the publisher) are blocking free and open access to scientific information