Página 12 dos resultados de 1311 itens digitais encontrados em 0.012 segundos

Republic of Tunisia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
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This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Tunisia. The analysis of practices is based among others on the review of a sample of 16 financial statements prepared in accordance with Tunisian accounting standards, including 6 listed enterprise sector companies, 3 listed credit institutions and 3 insurance undertakings (of which 2 are listed). The assessment uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation. As Tunisia deepens its partnership with the EU and becomes more integrated in the world market, the country monitors the development of the acquis communautaire and enacts legislation that draws upon it. This report recommends changes to law and regulations to align the statutory framework with evolving internationally accepted practices. As the new regulations come into force, priorities will then turn toward building the monitoring, supervisory, and disciplinary regimes necessary to ensure effective compliance.

Republic of Latvia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
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This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Latvia. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation. For European Union (EU) Member States, the assessment also has regard to the relevant requirements of EU law (also known as the acquis communautaire).

Report of the International Conference “The EU, the US and the Reform of the United Nations: Challenges and Perspectives”

MATARAZZO, Raffaello; REBASTI, Emanuele
Fonte: European University Institute Publicador: European University Institute
Tipo: Trabalho em Andamento Formato: 268394 bytes; application/pdf; digital
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The 2005 World Summit was announced as a “once-in-a-generation” opportunity to reform the United Nations so as to provide it with the institutional and policy tools needed to meet the challenges and threats to peace and security in contemporary world. But the Summit was also meant to be a crucial test for the EU common foreign policy and for the state of transatlantic relations. As a matter of fact the success of any UN Reform could be hardly envisaged without the capacity of EU Member States to advance common and consensus-gathering positions and without bridging the gap between US and EU strategic visions on multilateralism and global governance. In order to discuss whether in New York an historic occasion has been seized or rather lost, a group of distinguished scholars and high level diplomats was convened in Florence at the joint invitation of IAI, EUI and UNICRI in the aftermath of the World Summit. This Working Paper reports the debate held at the international conference and offers a first assessment of the main outcomes of the Summit while drawing the future perspectives of the UN reform process. It is submitted that the Summit has fallen short of the historical UN reform the Secretary General had hoped for, but nonetheless it records some positive advancements. This is especially the case of those issues where a transatlantic agreement was reached...

L’Union fait la force? Potential and Limitations of the European Neighbourhood Policy as an Integrated EU Foreign and Security Policy

CREMONA, Marise; HILLION, Christophe
Fonte: European University Institute Publicador: European University Institute
Tipo: Trabalho em Andamento Formato: 264376 bytes; application/pdf; digital
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The external policies of the European Union may be viewed as the outcome of the interaction between the Member States, the European Community (acting in the context of the ‘first pillar’) and the European Union (acting on the basis of the second and third pillars). This tripartite interaction, which involves a large number of actors operating within different institutional logics, makes it challenging for the Union to conduct coherent policies, or to fulfil its objective of affirming its identity on the world stage (Article 2 TEU). The European Neighbourhood Policy (ENP) is a particularly developed expression of a policy designed to meet the challenge of ensuring coherence between the three EU pillars. As an alternative mechanism designed to offer coherent policy-making in the cross-pillar context of relations with the EU’s strategically important neighbours, the ENP does not rely on new instruments but rather offers a way of integrating existing instruments via ‘soft’ frameworks, such as European Council and Council Conclusions and Commission policy papers. This paper aims to analyse the ENP as a contribution to the EU’s efforts to evolve a more coherent external action. Ukraine will serve as an example, as the advanced implementation of the ENP towards this country offers the best illustration of the policy...

Social Justice and Access Justice in Private Law

MICKLITZ, Hans-Wolfgang
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Trabalho em Andamento Formato: application/pdf; digital
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During the C20th, the Member States of the European Union developed their own models of social justice in private law. Each model is inherently linked to national culture and tradition. However, all models have a common thread, which is the use of the law by the (social welfare) state as a means to protect the weaker party against the stronger party. Since the adoption of the Single European Act in 1986, the European Union has assumed a social outlook which has gradually developed over time eventually taking shape in the Lisbon Treaty and the Charter of Fundamental Rights. Since the adoption of the SEA, more particularly the White Paper on the Completion of the Internal Market,[1] the European Union adopted a huge set of secondary law means which influence either directly (consumer, labour, anti-discrimination and business law directives) or indirectly (directives meant to liberalise markets, e.g. telecommunication, postal services, energy - electricity and gas, transport, health care) private law matters. This new regulatory private law is governed by a different philosophy, one which cannot be brought into line with the understanding of social justice as enshrined in labour or later the consumer movement and one which is challenging national models of social justice in private law. I call the EU model of justice access justice/Zugangsgerechtigkeit (justice through access...

Publication Review: Alexandra Gatto, Multinational Enterprises and Human Rights: Obligations under EU and International Law

TOPAL, Julien
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Artigo de Revista Científica Formato: application/pdf; digital
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The internal market and private international law regimes : a comment on Case C-533/08 TNT Express Nederland BV v AXA Versicherung AG, judgment of the Court (Grand Chamber) of 4 May 2010

CREMONA, Marise
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Trabalho em Andamento Formato: application/pdf; digital
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In case C-533/08 TNT Express, the Court of Justice interpreted Article 71 of Regulation 44/2001 (the Brussels Regulation) which provides that the Regulation ‘shall not affect any conventions to which the Member States are parties and which in relation to particular matters, govern jurisdiction or the recognition or enforcement of judgments’. The Court held that the provision must be interpreted as including the implied condition that the specialised conventions referred to can only apply to the extent to which they do not undermine the ‘underlying principles’ of the Brussels Regulation, including the principles of mutual trust and free movement of judgments. The Court also found that it had no jurisdiction to interpret the specialised convention at issue in this case. The judgment is important for the development of private international law in the EU and for the EU as a locus for the development of private international law, regionally and globally. The Court has effectively decided that certain principles which underlie the policy field are constitutional in nature and non-derogable even where the legislature has chosen to limit the scope of harmonisation and thus the degree of uniformity in the Union system and to leave space to an international regime. Thus certain choices in the creation of the area of freedom...

The action for injunction in EU consumer law

OGORZALEK, Magdalena
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Tese de Doutorado Formato: application/pdf; digital
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In 1998 the European Union adopted a new self-standing instrument of collective enforcement - the Action for Injunction. Until then, the main focus was on the improvement of the position of the individual consumer through the adoption of substantive consumer law directives. The Injunction Directive provides for a general framework on consumer law enforcement in national and cross-border litigation. Qualified entities, public agencies and/or consumer organisations, are granted legal standing. National courts are bound to mutually respect the standing of EU wide registered qualified entities. Outside these clear-cut rules on the mutual recognition of standing, the Injunction Directive remains largely silent. The implementation into 28 Member States swiftly revealed the rather limited harmonising effect. The thesis investigates and explains how despite the legally approved diversity, the Injunction Directive contains the potential to turn diversity into convergence. The key to understanding the potential is the thesis of dualism of enforcement measures. Read together with the Annex the Injunction Directive establishes the deep interconnection between collective and individual enforcement, of substantive and procedural enforcement, of judicial and administrative enforcement. The different levels and means of enforcement should not be regarded separately but should always be looked at in their interplay...

The role of NATO and the EU in resolving frozen conflicts

Kennelly, Kevin G.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado Formato: xiv, 99 p.; ill.
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On Europe's periphery lie a number of unresolved conflict and unrecognized states most of which emerged during the dissolution of the Soviet Union. Due to their remote and strategically insignificant nature, they were largely ignored by the West as it peacefully integrated Central and Eastern Europe into the community of liberal democracies. Russia utilized the lack of international concern to prolong the conflicts in Abkhazia, South Ossetia, Transnistria and Nagorno-Karabakh and destabilize the smaller states emerging from the Soviet Union. The conflicts exploit a fundamental ambiguity in international law between sovereignty and self-determination. This study shows that NATO and the EU have the ability to resolve frozen conflicts through their influence on the third parties that are preserving them. Unlike earlier solutions made only by one or two great powers, NATO and the EU represent the majority of established democracies in the world. As they share common values, they can reach consensus on policy actions unlike the UN or OSCE. As large organizations of democratic states, they possess credibility that no other institution or great power combination has ever had before. They also have the military capability to support policy choices. Furthermore...

Trade liberalisation and standardisation : new directions in the 'low politics' of EU foreign policy

Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Trabalho em Andamento Formato: application/pdf
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The present Working Paper collects the contributions presented at a conference co-organised by the European University Institute (EUI) and the Centre for the Law of EU External Relations (CLEER) in June 2012. The conference brought together leading academics and practitioners to explore whether and to what extent trade liberalisation and harmonisation can be regarded as successful ‘low-politics’ areas in EU foreign policy and what the challenges are that the EU is and will be facing in these areas. The papers look at current developments in the EU’s trade policy from three perspectives: (i) the legal and policy objectives that the EU applies in its preferential trade arrangements, with particular attention to interregional approaches, the linking of trade to development and conciliation with multilateral efforts in market liberalisation; (ii) the role of and applied practices in the Union’s efforts to promote standardisation within the WTO and with regard some particularly important trade partners, such as the US and China; and (iii) challenges and EU strategies for reconciliatory efforts in investment policy within the context of trade.

'Weaving a silver thread' : human rights coherence in EU foreign affairs and counter-terrorism

GOLABEK, Michal
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Tese de Doutorado
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Defence date: 21 January 2013; Examining Board: Professor Ernst-Ulrich Petersmann, European University Institute (Supervisor); Professor Marise Cremona, European University Institute; Professor Alan Rosas, Judge at the Court of Justice of the European Union; Professor Christophe Hillion, University of Leiden and Stockholm University.; Human rights are among the chief values on which the EU is ‘founded’ (Art. 6 TEU) and which it seeks to promote through its external relations (Art. 21 TEU). Coherence with values is a significant rhetorical tool which is used, on the one hand, to justify the development of new policies and instruments, and, on the other hand, to challenge EU actions by civil society, the European Parliament, commentators, but also third countries. This thesis examines whether human rights are indeed a ‘silver thread’ running through everything that EU does as argued by the EU High Representative. To that end, I first analyze why coherence as such, and coherence with values in particular, hold an important place in the EU’s foreign policy integration. As a second step, I discuss the nature of human rights as an international and EU framework for coherent action. I then investigate one particular area of EU external action...

European economic integration through 'fiscality’ : a legal perspective

PANTAZATOU, Ekaterini
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Tese de Doutorado
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Examining Board: Professor Hans Wolfgang Micklitz (EUI, Supervisor) Professor Marise Cremona (EUI) Professor Theodore Fortsakis (National and Kapodistrian University of Athens) Professor Juka Snell (Swansea University, School of Law).; Defence date: 23 September 2013; The present thesis aims to explore the role and the evolution of tax and fiscal integration (and by implication, a central component of economic integration) from a legal perspective. "Integration through fiscality", as perceived in this dissertation, comprises two components: direct taxation and fiscal policies (the public finance management of the Member States). The present thesis sets out by pointing to the paradox that, despite their central role in the attainment of an 'economic union without frontiers', 'fiscal matters' remain without any solid constitutional framework. After demonstrating the lack of a "constitutional fiscal framework", the thesis proceeds with an 'actors' based' historical account, through the turning points of European Economic integration (Pre- Maastricht, Post-Maastricht and financial crisis). This narrative aims to show the inter institutional struggles among the different actors (the legislator, the Member States, the executive and the judiciary) in their bid to fill this lacuna in the European (Economic) Constitution...

Differentiated Integration Revisited: EU energy policy as experimental ground for a Schengen successor?

AHNER, Nicole; DE HAUTECLOCQUE, Adrien; GLACHANT, Jean-Michel
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Artigo de Revista Científica
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For the EU-27 the accommodation of national diversity and conflicting preferences with regard to the pace and scope of the development of the EU energy policy remains a major problem. The resulting institutional paralysis, low reactivity to events and changes as well as systematic political horse-trading call for an alternative framework that allows some pioneering Member States to promote ad hoc common policies while escaping the formal and procedural requirements of EU law. The ‘Schengen agreement’ is a successful example of such differentiation. Following this example, this article argues that a 'Schengen-ing' of some areas of EU energy policy might move beyond the realm of theory. The possibility to move forwards by means of intergovernmental agreements between a number of Member States in certain areas of EU energy policy will be exemplified by two areas that are predestined for a Schengen successor: nuclear and gas security of supply policy.

Turkey - Report on the Observance of Standards and Codes : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
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As work on the economics of information' demonstrates, enhancing the reliability and availability of financial reporting is conducive to economic growth and mitigating the risk of financial system instability. In that context, this report provides an assessment of accounting and auditing standards and practices in Turkey. It uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on good practices in the field of accounting and audit regulation to assess the quality of financial information and make policy recommendations. For European Union (EU) candidate countries such as Turkey, the assessment also has regard to the relevant requirements of EU law (also known as the acquis communautaire). There has been significant progress in recent years in improving the environment and framework for financial reporting in Turkey and currently further wide-scale reforms are in progress. In particular, a new draft commercial code will modernize statutory regulation of company financial reporting and will set a major challenge for the accounting and auditing professions in Turkey through the requirement to apply Turkish Accounting Standards based on IFRS and audits based in international Standards of Auditing (ISA).

Multilingualism in the EU : a Necessary Evil?

Pacho Aljanati, Lucia
Fonte: Institut Universitari d'Estudis Europeus Publicador: Institut Universitari d'Estudis Europeus
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em //2012 Português
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Aquest treball té com a objectiu analitzar el multilingüisme a la Unió europea des d’una perspectiva interdisciplinària entre traducció i dret de la Unió europea. Aquest article estudia la Unió com a un sistema multilingüe, amb especial èmfasi en les raons jurídiques i polítiques darrera l’actual règim lingüístic. També s’intentarà examinar els efectes que la diversitat lingüística té en la interpretació de la legislació europea. Hi han vint i tres llengües oficials i els textos publicats en les diferents llengües son igualment autèntics (Article 55 TFUE). Però les regles poden tenir la mateixa implicació jurídica en mes d’una llengua?; The aim of this research study is to analyse multilingualism in the EU from an interdisciplinary perspective between translation and EU law. The EU as a multilingual legal system will be examined, focusing on the legal and political reasons behind the current language regime. This paper also aims at elucidating the effects that linguistic diversity has on the interpretation of EU legislation. There are twenty-three official languages and EU texts published in the different languages are equally authentic (Article 55 TFEU). But do rules carry the same legal implication in more than one language?

Managing the financial crisis – the constitutional dimension

Black, Julia
Fonte: Department of Law, London School of Economics and Political Science Publicador: Department of Law, London School of Economics and Political Science
Tipo: Monograph; NonPeerReviewed Formato: application/pdf
Publicado em //2010 Português
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The financial crisis has required the state, not just in the UK, to intervene in the financial markets to an extent that is unprecedented. This paper focuses on the management of the crisis and its aftermath in the UK, focusing on the constitutional dimension. The financial crisis did not cause a constitutional crisis, but it did reveal the practical operation of the constitution at times of crisis, demonstrating that we do indeed have a ‘flexible constitution’. In contrast to the US, where Congress was deeply involved in the terms of the bail-outs, in the UK executive decision-making most often took the form of ‘decide now, act immediately, explain quickly, and validate later’. However the crisis demonstrated that legal constraints on government action can come from a number of unexpected sources. The EU rules on state aid gave the EU Commission a far greater role in determining how UK taxpayers’ money was spent than the Westminster Parliament. The government is constrained in its ongoing management of its investments in the banks by corporate and financial regulation. The crisis has led to the creation of novel and challenging roles for the state, and the creation of a bespoke administrative apparatus to manage them. In many respects...

Copyright licensing and the EU digital single market strategy

Ibáñez Colomo, Pablo
Fonte: Cambridge University Press Publicador: Cambridge University Press
Tipo: Book Section; NonPeerReviewed Formato: application/pdf
Publicado em //2016 Português
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In May 2015, the European Commission launched an ambitious Digital Single Market Strategy. One of the objectives of this agenda is to ensure that copyright-protected content is accessible across borders by end-users. The achievement of this goal requires the review of national copyright regimes to ease the cross-border transmission of content and the enforcement of EU competition rules. This piece explains the principles applying to the territorial licensing of copyright-protected content against the background of the Strategy and the proposals for legislative reform. As a matter of principle, it is lawful under EU competition law to grant an exclusive territorial licence to a single operator in a given Member State, and thus to prohibit the transmission of the same content by others in the territory subject to the licence. In certain circumstances, however, these agreements may be found to be contrary to Article 101(1) TFEU. The piece places an emphasis on the analysis of the Murphy case and provides the context to understand the ongoing proceedings against the ‘Big Six’ Hollywood major studios and Sky UK.

Tackling Euroscepticism: EU employment law is neither imposed on the UK from Brussels nor does it damage the country’s economy

Davies , Anne
Fonte: Blog post from London School of Economics & Political Science Publicador: Blog post from London School of Economics & Political Science
Tipo: Website; NonPeerReviewed Formato: application/pdf
Publicado em 10/02/2012 Português
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Many myths surround EU employment law. Anne Davies tackles these head on and argues that the UK workers and businesses are very much protected rather than inhibited by such labour market legislation.

Representative democracy across levels? National parliaments and EU constitutionalism

Jancic, Davor
Fonte: Faculty of Law, University of Zagreb Publicador: Faculty of Law, University of Zagreb
Tipo: Article; PeerReviewed Formato: application/pdf
Publicado em //2012 Português
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This contribution analyses the meaning and practical application of the concepts of representative democracy and constitutionalism in relation to national parliaments within the European Union. A specific focus of investigation is the post-Lisbon function of national parliaments as conceptualised in a variety of models of EU constitutionalism. These models underline the importance of the independent roles of national parliaments by observing them not in the classic constellation of hierarchy but rather in that of heterarchy. However, there is as yet no sophisticated methodological approach for assessing the interactions between national parliaments and EU institutions and there is very little evidence of national parliamentarians performing as European actors. In order to test the theoretical premises, the article delves into the political praxis and examines the manner in which MPs and senators apply scrutiny instruments regarding a number of EU dossiers that were the object of cross-level discussions within the frameworks of COSAC, the Barroso Initiative and the early warning mechanism. The objective of the inquiry is to test the hypothesis that national parliamentary scrutiny of EU decision making does not occur as an isolated domestic process but as a process that is interdependent with those unravelling at the EU level...

The Court of Justice of the EU judgment on data protection and internet search engines

Kuner, Christopher
Fonte: The London School of Economics and Political Science Publicador: The London School of Economics and Political Science
Tipo: Monograph; NonPeerReviewed Formato: application/pdf
Publicado em //2015 Português
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In Case C-131/12 Google Spain v. AEPD and Mario Costeja Gonzalez, issued on 13 May 2014, the Court of Justice of the European Union made several important pronouncements about EU data protection law, and in particular recognized a right under the EU Data Protection Directive 95/46 for individuals to suppress links generated by Internet search engines (popularly referred to as the “right to be forgotten”). The Court’s holdings leave many important questions open, both in regard to technical legal issues and more high-level issues of general jurisprudential and societal importance. The Court also failed to take the significance of the case for the Internet into account. The judgment suffers from the Court’s traditionally minimalist style of argument and reluctance to adopt a more open and discursive style. The material and territorial scope of the right to suppress Internet search engine results are potentially much wider than the ability to implement the right effectively, suggesting that a way must be found to define the scope of the right in a way that is proportionate to the ability to implement it, if the judgment is to provide real protection in practice.