Research Methodology

Read Closely the two texts below:

a. Survey on the access to finance of small and medium-sized enterprises in the euro area
October 2013 to March 2014- April 2014
In the period from October 2013 to March 2014, the income and debt situation of SMEs changed only
marginally compared with the previous six months. However, developments across countries remained
relatively diverse.
A small net percentage3 of euro area SMEs reported a reduction in turnover (-2%, compared with -3%
in the previous survey period) (see Chart 1). In line with previous survey periods, SMEs in Germany
contributed positively to turnover developments, while SMEs in Spain and – to a larger extent – Italy
contributed negatively (see below for specific country developments).
The net percentage of euro area SMEs that reported an increase in labour and other costs
remained high, but relatively stable over time (46% and 59% respectively, compared with 43% and
60% in the previous survey period). Germany, Spain and France reported higher contributions than in
the previous survey, while Italy’s contribution declined somewhat. The net percentage of firms
reporting a decline in profits changed only marginally to -23%, from -25% in the previous survey
period. Among the largest countries, profitability seems to have deteriorated further in Italy, but this
was compensated by lower declines in Spain and France and a flat development in Germany. Against
the background of high corporate indebtedness, deleveraging in the euro area SMEs was reported to
have continued (a net percentage of -8% after -7% in the previous survey period). Among the largest
countries, the reduction in debt to total assets in Germany and Spain was partly compensated by small
rise in the net percentage of SMEs in Italy reporting an increase in their debt to total assets.
European Central Bank, 2014: 1-2, Please visit:
http://www.ecb.europa.eu/pub/pdf/other/accesstofinancesmallmediumsizedenterprises201404en.pdf?
da920468528300ff549d8cc95522eb81

b. First Directive on VAT Invoicing (Council Directive 2001/115/EC)

The main piece of EU legislation on VAT invoicing is Directive 2001/115/EC, which has amended the
6th VAT Directive and had to be implemented into national Law before the 1st January 2004. The VAT
invoicing rules are now contained in the VAT Directive (2006/112/EC). For details on how to apply the
new rules in practice consult the list of Frequently Asked Questions (FAQ) for traders.
This measure has been of significant practical benefit to firms operating within the Internal Market
because it ensures that they have only to deal with a single, simplified set of rules on invoicing valid
throughout the EU instead of different sets of national legislation. At the same time, the Directive
requires Member States to recognise the validity of electronic invoices and allow cross-border
electronic invoicing and electronic storage. The result is a significant reduction of firms' administrative
costs, in particular for medium-sized and small firms and an important boost to electronic commerce,
which was hampered by obsolete invoicing rules. The simplified rules also aim to facilitate tax
authorities' efforts to fight fraud.

The Directive was adopted by the EU Council on 20 December 2001. The Commission proposal was
presented in November 2000, as part of the new VAT strategy launched by the Commission in June
2000 to bring about pragmatic improvements in the operation of the VAT system. The VAT strategy
has been updated in October 2003.
Please visit: http://ec.europa.eu/taxation_customs/taxation/vat/traders/invoicing_rules/index_en.htm

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 Research Methodology

Task 1: Think of possible research study proposals within the field of linguistics,
multidimensional research approaches involving extensions or interconnected applications in
other linguistics-linked fields might be of higher interest.

Task 2: Formulate a possible dissertation proposal based on your remarks in Task 1

Task 3: Sketch a possible content of your dissertation and establish the first research - oriented
measures to be taken.

Task 4: Try to plan an introduction chapter of your dissertation proposal and establish your
research focus in terms of:

- Subject motivation

- Main objectives of the research study

- Scope of the research study

- Research study limitations

- General research methods

- Possible applied studies

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 Research Methodology

- Future applicability of the study