Translation of "facteur d agression " (French → English) :

19. Notes with great concern that corporate tax avoidance has a direct impact on national budgets and on the breakdown of the tax effort between categories of taxpayers as well as between economic factors (to the benefit of the most mobile factors such as capital in the form of FDI); deplores the fact that, in addition to competition distortions and an uneven playing field, this results in an extremely worrying situation where, in a context of intense fiscal consolidation and structural reform efforts, some of those taxpayers with the highest ability to pay contribute significantly less than those most affected by the economic, financia ...[+++]l and debt crisis, such as ordinary citizens and firms not using aggressive tax planning, which often belong to the SME category and are often unable to compete with MNCs because of this comparative tax disadvantage; stresses that this situation risks feeding democratic mistrust and affecting overall tax compliance, particularly in those countries subject to adjustment programmes; deplores the fact that whistleblowers, who provide national authorities, in the public interest, with crucial information about misconduct, wrongdoing, fraud or illegal activities or practices, can be subject to legal prosecution, as well as to personal and economic repercussions; notes with great concern that even journalists uncovering illegal or illegitimate practices have at times faced similar consequences;

where necessary, additional tests concerning other factors referred to in point 2.2.1 such as corrosion, external damage.

Other risk factors identified by the European Agency for Safety and Health include the fact that drivers often work in isolation, just-in time management and client demands leading to high work pressure, working on sites of others, increasing use of remote monitoring and complex technology, workplace design, accessibility of facilities and services (hygienic, food and medical), risk of infectious diseases, violence and assault, prolonged sitting and exposure to vibration, accident risks when loading and unloading, and the road safety risks associated with work in road traffic[41].

health and physical hazard properties (for instance reactivity, flammability, toxicity together with additional factors such as mode of attack on the body, injury to fatality ratio, and long-term effects, and other properties as relevant).

(c) where necessary, additional tests concerning other factors referred to in 2.2.1 such as corrosion, external damage, etc.

It does not consider individual stressors, but because these are looking at forms of adaptation that occurred at the farm level and in the context of public policy, many stresses are imbedded within adaptation options, although they may not necessarily be identified individually.