These proposals generally exclude small firms, do not distinguish between individuals who have access to other forms of coverage and those who do not, and increase the overall compensation costs to employers.

In these and other ways the state has favoured those companies who have displayed very high rates of investment, and this almost by definition excludes most small firms.

Changes were then made to the carbon tax to partially exclude energy-intensive firms.

As for management, Spain and Portugal exclude foreign firms.

"The main point is we need to make clear that we do not have a policy of excluding foreign firms from the Euroyen market," he said.

It will make it possible to exclude firms that have engaged in fraud from contracts with the Commission.

In the case of Amendment 6, the Commission believes that the internal system for excluding firms which it currently has in place answers this demand sufficiently.

Take-back free of charge would also destroy market forces and, above all, would exclude existing firms from the recovery chain and produce expensive bureaucratic obstacles to trade.

It would have excluded Japanese firms from the elite group of primary dealers if the Fed found the Japanese Government had discriminated against Wall Street firms operating in Tokyo.

"But by putting simple measures in place, such as excluding micro firms from the right to request flexible working for all, will help free businesses from the shackle of red tape so they can grow, innovate and take on new staff."