This book brings together the work of researchers in Eastern and Western Europe, who analyze competitiveness, social exclusion and sustainability from a range of perspectives. It examines the key challenges faced by the EU in its efforts to establish a socially inclusive and greener path to growth and develops policy recommendations to simultaneously achieve the EU 2020 agenda’s long-term goals and address the current economic crisis in Europe.

Social cohesion is one of the declared objectives of the European Union. This book analyses the EU Social Inclusion Process, the means by which it hopes to meet this objective, and explores the challenges at local, regional, national and EU levels.

This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.

Die Dissertation “Europe’s future – a model for assessing and increasing digital sovereignty” von Martin Kaloudis an der Mendel University in Brno beschäftigt sich mit der digitalen Souveränität europäischer Staaten. Sie thematisiert die Abhängigkeit der EU-Staaten von Technologien und Rohstoffen aus Nicht-EU-Ländern, insbesondere die Abhängigkeit von digitalen Technologien aus China und den USA, und untersucht mögliche Stellhebel zur Beherrschbarkeit von Abhängigkeiten von nicht-europäischen Technologien. Die Dissertation entwickelt ein Modell zur Bewertung der digitalen Souveränität, fokussiert auf die EU, und schlägt eine Definition des Begriffs vor. Ein wichtiger Bestandteil ist ein komparativer Index für digitale Souveränität, der auf sekundären Daten basiert und mittels quantitativer Methoden verifiziert und validiert wird. Die Ergebnisse des Indexes zeigen, dass EU-Staaten in Sachen digitaler Souveränität Entwicklungspotenziale haben. Aus der Analyse werden handlungsleitende Maßnahmen abgeleitet, wie etwa höhere Investitionen in Start-ups, Förderung des Exports von IKT-Dienstleistungen und Verringerung von Handelsbarrieren im digitalen Bereich. Die Dissertation betont, dass die konsequente Umsetzung dieser Maßnahmen zur Stärkung der digitalen Souveränität der EU-Staaten beitragen kann.

This book provides comprehensive and advanced analysis of the characteristics of social entrepreneurship in Europe. It offers innovative, up-todate research on the ecosystems of social entrepreneurship, the behavior of social entrepreneurs, their ability to produce social innovation, social capital and social inclusion, and the role of stakeholders in fostering socially oriented businesses. Moreover, it addresses the diversity of the European social enterprise sector from an evolutionary perspective, with particular reference to the rise of social entrepreneurship and the role of new-generation social entrepreneurs throughout Europe. Multidisciplinary contributions authored by experts from business and accounting, economics, and sociology serve the purpose of delivering a holistic study of social entrepreneurship, also providing the necessary data for delivering policy implications on the features of the most effective enabling social and institutional ecosystems. The broad approach, based on different theoretical frameworks and methodologies across numerous disciplines, enables the authors to tackle all of the complex research issues connected to social entrepreneurship in the region. The book builds on the results of the European Union 7FP (European Union’s Research and Innovation funding program for 2007–013)-funded “EFESEIIS – Enabling the flourishing and evolution of social entrepreneurship for innovative and inclusive societies” research project. The central theme of the book is an evolutionary perspective on the dynamics and the rise of the social enterprise in Europe. This evolutionary perspective can be used in an economic as well as a social longitudinal analysis of changing contexts and entrepreneurial practices. The evolutionary perspective will be used as a tool to account for the specificity of developmental pathways in different contexts and countries.

Diversity is the nature of humanity, of men and women whose profiles are highly different. The same applies to the structure, behavior and results of how they interrelate, the institutions they create, and the governance tools they use. This evidence is an axiom of everything that concerns humanity. Globalization has brought together people and their differences to act in a unique, dynamically diverse space in constant transformation. Including these diversities is key to the sustained development of organizations, regions and nations. In the nineteen fifties and sixties of the ninetieth century, the scientific community established that Diversity would be the distinguishing factor of the twenty-first century, with Albermathy and Utterback in the forefront, among other researchers. The science of Diversity emerged. And so, the development of intelligence would be critical to understand and manage the behavior of men and women as they move forward in search of a sustainable future. In the eighties, the scientific community —Johnston and Packer (1987), among others— not only further researched the concept of Diversity but also established that it is responsible for the generation of conflicts at global, local and group levels in this century. Later, in the nineties, further analyzing the consequences, researchers such as Cox and Blake identified Diversity as the main generator of innovation. Diversity, therefore, is the key factor for organizations to develop inclusive policies that enhance the value of difference with the aim of turning it into an advantage and not as a menace to people and the institutions they govern.