XBRL Implementation in the European Union: Exploring Preparers’ Points of View

2018 ◽  
pp. 33-47
Author(s):  
Costanza Di Fabio ◽  
Elisa Roncagliolo ◽  
Francesco Avallone ◽  
Paola Ramassa
Keyword(s):  
European Union ◽  
The European Union ◽  
Points Of View

Potential Uses and Usefulness of Italian Local Government Consolidated Financial Reporting

2016 ◽  
pp. 68-89 ◽  
Author(s):  
Cristian Carini ◽  
Claudio Teodori
Keyword(s):  
European Union ◽  
Public Sector ◽  
Local Government ◽  
Financial Reporting ◽  
Critical Analysis ◽  
Methodological Approach ◽  
The European Union ◽  
International Experiences ◽  
Points Of View

Debate on consolidated financial reporting has considerably increased over the years, also due to the various public sector accounting reforms. In this regard, Italy offers an important experience since it was one of the first countries in the European Union to expressly provide for compulsory adoption. The Legislative Decree no. 118/2011 will introduce consolidated financial reporting for local government as from 2017, after an initial “experimentation” period. In view of the recent adoption, the methodological approach implemented in the chapter is based on a case study. After discussion of the boundaries of the consolidation performed by comparison with international experiences – IPSAS 6, new IPSAS 35 and GASB 14 – a critical analysis of the Italian proposal is also provided. The chapter aims to contribute to the debate on consolidated financial reporting both from the theoretical and empirical points of view.

scholarly journals Sustainable Mobility: A Review of Possible Actions and Policies

2020 ◽  
Vol 12 (18) ◽  
pp. 7499 ◽  
Author(s):  
Mariano Gallo ◽  
Mario Marinelli
Keyword(s):  
European Union ◽  
Preliminary Analysis ◽  
Statistical Data ◽  
The European Union ◽  
Sustainable Mobility ◽  
The Usa ◽  
Points Of View

In this paper, a review of the main actions and policies that can be implemented to promote sustainable mobility is proposed. The work aims to provide a broad, albeit necessarily not exhaustive, analysis of the main studies and research that from different points of view have focused on sustainable mobility. The structure of the paper enables the reader to easily identify the topics covered and the studies related to them, so as to guide him/her to the related in-depth studies. In the first part of the paper, there is a preliminary analysis of the concept of sustainable mobility, the main transport policies implemented by the European Union and the USA, and the main statistical data useful to analyze the problem. Next, the main policies that can promote sustainable mobility are examined, classifying them into three topics: Environmental, socio-economic, and technological. Many of the policies and actions examined could be classified into more than one of the three categories used; for each of them, there is a description and the main literature work on which the topic can be analyzed in more detail. The paper concludes with a discussion on the results obtained and the prospects for research.

scholarly journals La reforma del Tribunal General de la Unión Europea

2017 ◽  
pp. 549
Author(s):  
Vlad Constantinesco
Keyword(s):  
European Union ◽  
European Parliament ◽  
The European Union ◽  
Financial Cost ◽  
Recent Reform ◽  
Points Of View ◽  
The Way

La reciente reforma del Tribunal General de la Unión Europea por parte del Reglamento 2015/2422 del Parlamento Europeo y del Consejo del 16 de noviembre de 2015 es digna de especial atención. Es susceptible de ser criticada desde diversos puntos de vista: al menos por la manera en la cual se condujo la reforma, su coste financiero, y finalmente la impresión que la reforma no llegara verdaderamente a alcanzar sus objetivos. Este artículo explica el alcance de la reforma y las diferentes críticas que cabe realizar a la misma.The recent reform of the General Court of the European Union by the 2015 regulation / 2422 of the European Parliament and of the Council of 16 November 2015 is worthy of special attention. It is likely to be criticized from various points of view: at least for the way in which led reform, financial cost, and finally the impression that reform did not come truly to achieve their goals. This article explains the scope of reform and various criticisms that can be performed to it.

scholarly journals Ieškinių dėl ES teisės aktų panaikinimo naujovės pagal Lisabonos sutartį

Teisė ◽  
2010 ◽  
Vol 75 ◽  
pp. 67-80 ◽  
Author(s):  
Agnė Limantė
Keyword(s):  
European Union ◽  
European Council ◽  
The European Union ◽  
National Parliaments ◽  
Member States ◽  
Locus Standi ◽  
Points Of View

Šiame straipsnyje tiriamas Lisabonos sutartimi įtvirtintas Sutarties dėl Europos Sąjungos veikimo 263 straipsnis ir iš jo kylantys ieškinių dėl panaikinimo priimtinumo sąlygų pasikeitimai. Tyrimo metu nu­statyta, kad jis, palyginti su anksčiau galiojusia EB sutartimi, įveda keletą naujovių. Pirma, išplečiamas institucijų, kurių aktai gali būti peržiūrimi, sąrašas, antra, Regionų komitetas priskiriamas prie kvazipri­vilegijuotų ieškovų, galinčių ginti savo prerogatyvas, o nacionaliniams teismams suteikiama tam tikra teisė ginčyti ES teisės aktus subsidiarumo principo kontekste, ir, trečia, išplečiama privačių subjektų lo­cus standi. Būtent pastarajam klausimui skiriama daugiausia dėmesio – straipsnyje itin plačiai ana­lizuojama, kaip pakito privačių subjektų locus standi ginčijant ES teisės aktus ir ar tai išsprendžia su ankstesne straipsnio redakcija sietas teisės į veiksmingą teisminę gynybą problemas. This article analyses changes in relation to the action for annulment under Treaty on the Functi­oning of the European Union (TFEU). Having examined Article 263 TFEU, the author concludes that it introduces several changes. Firstly, Court’s jurisdiction is extended to cover acts of the European Council, Union bodies, offices and agencies which are intended to produce legal effects. Secondly, the Committee of Regions acquired status of semi-privileged applicant to bring actions for annulment for the purposes of protecting its prerogatives, while national parliaments (through the Member States) were granted certain standing in annulment proceedings on subsidiary grounds. Thirdly, locus standi of private applicants is extended. This third change is given a special attention in the article and author discusses it from various points of view.

THE CONTOURS OF CONSTITUTIONAL DEMOCRACY IN THE CONTEXT OF INTEGRATION PROCESSES IN THE EUROPEAN UNION

2021 ◽  
pp. 9-21
Author(s):  
E.V. Alferova ◽  
Keyword(s):  
European Union ◽  
European Integration ◽  
The European Union ◽  
Constitutional Democracy ◽  
Points Of View ◽  
The University

The review presents different points of view of the authors of three new monographs by foreign scientists - Dieter Grimm, Athanasios Psigkas and Turkuler Isiksel - on such phenomena as constitutionalism and administrative democracy in the context of the crisis of European integration. The key positions of the authors of these books are interpreted by Professor J. Kamarek of the Faculty of Law of the University of Copenhagen.

scholarly journals Międzynarodowe role Unii Europejskiej w wypowiedziach Javiera Solany, Catherine Ashton i Federiki Mogherini podczas Monachijskich Konferencji Bezpieczeństwa w latach 2009‑2019

Politeja ◽  
2020 ◽  
Vol 17 (3(66)) ◽  
pp. 133-144
Author(s):  
Aleksandra Kruk
Keyword(s):  
European Union ◽  
Security Policy ◽  
International Security ◽  
Foreign Affairs ◽  
The European Union ◽  
Points Of View ◽  
Munich Security Conference ◽  
International Role ◽  
The Eu

European Union’s International Role in Statements of Javier Solana, Catherine Ashton and Frederica Mogherini during the Munich Security Conferences in the Years 2009 until 2019 The aim of the article is an analysis of statements of the European union’s foreign affairs and security policy high representatives during the Munich Security Conference in years 2009 until 2019. The diplomats’ activities resulted from their roles as high representatives, which are programming, initiating action and representing the European Union outside. The Munich Security Conferences were a platform to present activities and stand points concerning contemporary challenges in the field of international security. The conferences contributed to the extension of contacts of the EU from Javier Solana’s, Catherine Ashton’s and Federica Mogherini’s points of view.

scholarly journals Europe as Other in Contemporary Balkan Literatures

2018 ◽  
Vol 01 ◽  
pp. 118-126
Author(s):  
Anastasija Gjurcinova
Keyword(s):  
European Union ◽  
Basic Characteristic ◽  
The European Union ◽  
The Balkans ◽  
Nations People ◽  
The World ◽  
Balkan Countries ◽  
Points Of View ◽  
The Moment ◽  
European Family

The Balkans are a region where different images of the world have continuously been offered, as well as different points of view regarding the idea of Europe itself. The richness comes from the diversity of nations, people, languages and cultures, and is the basic characteristic of this particular region. However, some ideas have already grown as a «regional» concept, created and developed within the above-mentioned diversity. Although the Balkans belong to Europe, both geographically and historically, from the moment the concept of «Other Europe» was invented for them, the distinction was already made. Usually seen by Europeans as Others, the Balkan people started to create their own idea of Europe as Other. Balkan nations have mostly supported the idea of Europe, as a dream, desire, or reality, longing to join (or to return to) the big European family. Some of them have recently become Member States of the European Union; others are still waiting their turn. But, another concept is also present, very close to the idea of Occidentalism, created as an answer to Edward Said’s Orientalism or Maria Todorova’s Balkanism. This is mostly related to the new social circumstances during the post communist period of transition. Different stereotypes and prejudices of Europe have been created, and can easily be found in literature works, too. In our paper we deal with some of these imaginary concepts, which are present in different works of fiction, published in the last few years in several Balkan countries: Macedonia, Serbia, Romania, Bulgaria, Greece, Albania and Turkey.

scholarly journals Employers and employees – on both sides of the ‘minimum wages’ barricade

2018 ◽  
Vol 28 (4) ◽  
pp. 9-15
Author(s):  
H. Blagoycheva
Keyword(s):  
European Union ◽  
Minimum Wage ◽  
Social Function ◽  
Minimum Wages ◽  
Great Power ◽  
The European Union ◽  
The Subject ◽  
Points Of View

The minimum wage is a legally established measure of the lowest amount that workers have to demand in exchange for their labor. It performs both an economic and a social function that makes it the subject of many discussions. The article examines different points of view and offers some arguments that justify the necessity to have a mandatory minimum wage. Most of the cases mentioned concern Bulgaria as it is the poorest country in the European Union with the lowest wages and with great power of employers' organizations.

scholarly journals El Tribunal Constitucional Federal Alemán entre protección jurídica y exceso competencial. Sobre la eficacia de los controles constitucionales nacionales en tiempos de crisis europea

2017 ◽  
pp. 123
Author(s):  
Mattias Wendel
Keyword(s):  
European Union ◽  
Constitutional Court ◽  
The European Union ◽  
Leading Role ◽  
European Crisis ◽  
Federal Constitutional ◽  
Points Of View ◽  
German Federal Constitutional Court ◽  
German Federal Constitutional ◽  
Economic And Financial Crisis

La crisis sitúa al Derecho ante importantes pruebas de fuego. Precisamente, la crisis económica y financiera permite ser contada, desde todos los puntos de vista, como un tipo de relato sobre el nivel de tensión federal existente, que se va a ver reflejado en los pronunciamientos de los más altos portavoces judiciales, que juegan aquí un papel destacado. Un claro ejemplo de esta tensión se analiza en este trabajo, donde, teniendo como telón de fondo la controversia que surgió entre el Tribunal Constitucional Federal alemán y el Tribunal de Justicia de la Unión Europea al hilo de analizar la legitimidad de un Programa del Banco Central Europeo destinado a combatir la crisis, se plantean cuestiones relacionadas con la eficacia de los controles constitucionales nacionales en los tiempos de crisis europea.The crisis places the Law before litmus tests. Precisely, the economic and financial crisis can be counted from all points of view as a type of story about the existing federal level of tension, which will be reflected in the pronouncements of the highest judicial spokesmen, who play here a leading role. A clear example of this tension is analyzed in this paper, where, having as background the controversy that arose between the German Federal Constitutional Court and the Court of Justice of the European Union in the thread of analyzing the legitimacy of a Programm of the Central Bank of European Union to combat the crisis, questions are raised regarding the effectiveness of national constitutional checks in times of European crisis.

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