scholarly journals Impact of Transposition of the Directive 2013/34/EU into the National Laws of EU Member States Emphatically V4

2017 ◽  
Vol 65 (2) ◽  
pp. 631-639
Author(s):  
Jana Gláserová ◽  
Milena Otavová ◽  
Anna Bušovová ◽  
Eliška Dřínovská
Keyword(s):  
European Union ◽  
Competitive Advantage ◽  
Financial Statements ◽  
European Parliament ◽  
The European Union ◽  
Consolidated Financial Statements ◽  
Member States ◽  
National Accounting ◽  
Eu Member States ◽  
The Eu

The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings for reasons of increasing of the competitive advantage and productivity of small and medium‑sized enterprises. The EU Member States have to incorporate the rules of the Directive with their national law by 20 July 2015 at the latest during the year 2016. The intention of this paper is to determine and to evaluate the impacts of transposition of the Directive into the Czech Accounting Law and into the national accounting laws of EU Member States chosen. There is an identification of main differences of Czech Accounting Law and of amended Czech Accounting Law issued 1st of January 2016. There is an impact of implementation of the Directive 2013/34/EU on financial statements and at the same time on requirements of audit for individual categories of Czech accounting entities. In this paper, there is also an analysis of impact of the Directive 2013/34/EU on national accounting laws V4 States and on several further EU Member States. On the basis of comparison of differences recognized, there is an deduction of findings for companies falling into the same group.

scholarly journals The political system of European Union after European Parliament Election of 2019

2019 ◽  
pp. 15-30
Author(s):  
Andrii Martynov
Keyword(s):  
European Union ◽  
European Integration ◽  
Political System ◽  
European Parliament ◽  
The Political ◽  
The European Union ◽  
National Parliaments ◽  
Member States ◽  
Eu Member States ◽  
The Eu

The politics of the European Union are different from other organizations and states due to the unique nature of the EU. The common institutions mix the intergovernmental and supranational aspects of the EU. The EU treaties declare the EU to be based on representative democracy and direct elections take place to the European Parliament. The Parliament, together with the European Council, works for the legislative arm of the EU. The Council is composed of national governments thus representing the intergovernmental nature of the European Union. The central theme of this research is the influence of the European Union Political system the Results of May 2019 European Parliament Election. The EU supranational legislature plays an important role as a producer of legal norms in the process of European integration and parliamentary scrutiny of the activities of the EU executive. The European Parliament, as a representative institution of the European Union, helps to overcome the stereotypical notions of a “Brussels bureaucracy” that limits the sovereignty of EU member states. The European Parliament is a political field of interaction between European optimists and European skeptics. The new composition of the European Parliament presents political forces focused on a different vision of the strategy and tactics of the European integration process. European federalists in the “European People’s Party” and “European Socialists and Democrats” consider the strategic prospect of creating a confederate “United States of Europe”. The Brexit withdrawal from the EU could help the federalists win over European skeptics. Critics of the supranational project of European integration do not have a majority in the new composition of the European Parliament. But they are widely represented in many national parliaments of EU Member States. The conflicting interaction between European liberals and far-right populists is the political backdrop for much debate in the European Parliament. The result of this process is the medium term development vector of the European Union.

scholarly journals Political Changes in Europe and European Integration in Uriadovyi Kurier

2018 ◽  
pp. 798-801
Author(s):  
Serhii Braha
Keyword(s):  
European Union ◽  
European Integration ◽  
Active Phase ◽  
The United States ◽  
European Parliament ◽  
Customs Union ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
The Eu

The article analyses in detail the 2018 political season in Europe. The author recalls how the year began: the European Union extended sanctions against the Russian Federation for violating the territorial integrity of our state. It is noted that ensuring strict compliance in the European Union and in companies of EU member States with the policy of non-recognition and the sanctions regime is very important for Ukraine. The author highlights the areas of Ukrainian national interest. Describes the vicissitudes of relations between Ukraine and the European Union. Reveals the content of cooperation between Ukraine and NATO. Notes that the Ukraine–EU Summit confirmed the strategic nature of the development of relations with the European Union, as well as the desire of both sides to further develop a dialogue with the EU on the integration of Ukraine into the EU Customs Union, the EU Energy Union, the common digital market and Association with the Schengen area. The Summit also analysed the topic related to the activities of the member States of the European Union and the United States to prevent the implementation of the Nord stream 2 project. Further, the author of the article examines the functioning of the free trade zone and the visa-free regime. Clarifies that more than a million of our compatriots have already used the visa-free regime, becoming true lobbyists for the European integration of Ukraine. The author also notes that one of the most noticeable factors that will affect the lives of leading European States will be the beginning of the election campaign for the European Parliament. The approach of the active phase of the campaign is beginning to change the attitude of European deputies of Ukraine. The author of the article notes that the UK’s withdrawal from the European Union may affect the “Ukrainian file” in the future composition of the European Parliament. Keywords: European Union, NATO summit, “Ukrainian issue”, dialogue, visa-free regime, European Parliament.

Political aspects of security of the European Union Member States

2020 ◽  
pp. 97-105
Author(s):  
Aleksandra Kusztykiewicz-Fedurek
Keyword(s):  
European Union ◽  
Negative Impact ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Political Security ◽  
New Institutions ◽  
The Stability ◽  
Key Aspects ◽  
The Eu

Political security is very often considered through the prism of individual states. In the scholar literature in-depth analyses of this kind of security are rarely encountered in the context of international entities that these countries integrate. The purpose of this article is to draw attention to key aspects of political security in the European Union (EU) Member States. The EU as a supranational organisation, gathering Member States first, ensures the stability of the EU as a whole, and secondly, it ensures that Member States respect common values and principles. Additionally, the EU institutions focus on ensuring the proper functioning of the Eurozone (also called officially “euro area” in EU regulations). Actions that may have a negative impact on the level of the EU’s political security include the boycott of establishing new institutions conducive to the peaceful coexistence and development of states. These threats seem to have a significant impact on the situation in the EU in the face of the proposed (and not accepted by Member States not belonging to the Eurogroup) Eurozone reforms concerning, inter alia, appointment of the Minister of Economy and Finance and the creation of a new institution - the European Monetary Fund.

Practice of the member states of the European Union in the field of anti-corruption regulation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dmytro S. Melnyk ◽  
Oleg A. Parfylo ◽  
Oleksii V. Butenko ◽  
Olena V. Tykhonova ◽  
Volodymyr O. Zarosylo
Keyword(s):  
European Union ◽  
System Analysis ◽  
The European Union ◽  
Analysis Method ◽  
Member States ◽  
Content Type ◽  
Eu Member States ◽  
Legal Method ◽  
Content Analysis Method ◽  
The Eu

Purpose The experience of most European Union (EU) Member States has demonstrated effective anti-corruption practices, making the EU one of the leaders in this field, which can be used as an example to learn from in the field of anti-corruption. The purpose of this study is to analyze and identify the main features of anti-corruption legislation and strategies to prevent corruption at the national and supranational levels of the EU. Design/methodology/approach The following methods were used in the work: discourse and content analysis, method of system analysis, method of induction and deduction, historical-legal method, formal-legal method, comparative-legal method and others. Using the historical and legal method, the evolution of the formation of anti-corruption regulation at the supranational level was revealed. The comparative law method helped to compare the practices of the Member States of the EU in the field of anti-corruption regulation. The formal-legal method is used for generalization, classification and systematization of research results, as well as for the correct presentation of these results. Findings The main results, prospects for further research and the value of the material. The paper offers a critical review of key EU legal instruments on corruption, from the first initiatives taken in the mid-1990s to recent years. Originality/value In addition, the article analyzes the relevant anti-corruption legislation in the EU member states that are in the top 10 countries with the lowest level of corruption, namely: Denmark, Finland, Sweden, the Netherlands, Germany and Luxembourg.

scholarly journals National Food Safety Systems in the European Union: A Comparative Survey

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Andreas Hadjigeorgiou ◽  
Elpidoforos S. Soteriades ◽  
Anastasios Philalithis ◽  
Anna Psaroulaki ◽  
Yiannis Tselentis ◽  
...  
Keyword(s):  
Risk Assessment ◽  
European Union ◽  
Food Safety ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Comparative Survey ◽  
Safety Systems ◽  
Central Level ◽  
The Eu

This paper is a comparative survey of the National Food Safety Systems (NFSS) of the European Union (EU) Member-States (MS) and the Central EU level. The main organizational structures of the NFSS, their legal frameworks, their responsibilities, their experiences, and challenges relating to food safety are discussed. Growing concerns about food safety have led the EU itself, its MS and non-EU countries, which are EU trade-partners, to review and modify their food safety systems. Our study suggests that the EU and 22 out of 27 Member States (MS) have reorganized their NFSS by establishing a single food safety authority or a similar organization on the national or central level. In addition, the study analyzes different approaches towards the establishment of such agencies. Areas where marked differences in approaches were seen included the division of responsibilities for risk assessment (RA), risk management (RM), and risk communication (RC). We found that in 12 Member States, all three areas of activity (RA, RM, and RC) are kept together, whereas in 10 Member States, risk management is functionally or institutionally separate from risk assessment and risk communication. No single ideal model for others to follow for the organization of a food safety authority was observed; however, revised NFSS, either in EU member states or at the EU central level, may be more effective from the previous arrangements, because they provide central supervision, give priority to food control programs, and maintain comprehensive risk analysis as part of their activities.

scholarly journals The EU after Brexit: Key Geopolitical and Geo-Economic Challenges

2020 ◽  
pp. 30-44 ◽  
Author(s):  
Petr YAKOVLEV
Keyword(s):  
European Union ◽  
European Commission ◽  
European Parliament ◽  
European Council ◽  
The Political ◽  
The European Union ◽  
Member States ◽  
Before And After ◽  
Union History ◽  
The Eu

The decision on Britain’s secession from the European Union, taken by the British Parliament and agreed by London and Brussels, divided the Union history into “before” and “after”. Not only will the remaining member states have to “digest” the political, commercial, economic and mental consequences of parting with one of the largest partners. They will also have to create a substantially new algorithm for the functioning of United Europe. On this path, the EU is confronted with many geopolitical and geo-economic challenges, which should be answered by the new leaders of the European Commission, European Council, and European Parliament.

scholarly journals European Green Deal as a matter of security

2021 ◽  
Vol 900 (1) ◽  
pp. 012035
Author(s):  
P Polko
Keyword(s):  
European Union ◽  
Energy Transport ◽  
The European Union ◽  
Member States ◽  
Policy Initiatives ◽  
Eu Member States ◽  
Particular Solutions ◽  
The Eu

Abstract The European Green Deal (EGD) is a set of policy initiatives by the European Union with the overarching and ambitious aim of making Europe climate neutral in 2050. Being world’s first ‘climate-neutral bloc’ and fulfilling other goals extending to many different sectors, including construction, biodiversity, energy, transport, food and others has also an impact on different sectors of security. The implementation of the tasks set out in the EGD requires taking into account the necessity of sustainability in reaching the goals, including not violating sectoral security in the EU Member States. Nexus approach might be useful in the processes of finding and implementation of particular solutions.

scholarly journals The Rule of Law Framework in the European Union: Its Rationale, Origins, Role and International Ramifications

2021 ◽  
pp. 305-331
Author(s):  
Artur Nowak-Far
Keyword(s):  
European Union ◽  
Human Rights ◽  
Rule Of Law ◽  
The European Union ◽  
Member States ◽  
The Rule Of Law ◽  
Eu Member States ◽  
International Legal Order ◽  
High Level ◽  
The Eu

AbstractAt present, the European rule of law enforcement framework under Article 7 TEU (RLF) is vulnerable to unguaranteed, discretionary influences of the Member States. This vulnerability arises from its procedural format which requires high thresholds in decision-making with the effect that this procedure is prone to be terminated by the EU Member States likely to be scrutinized under it, if only they collude. Yet, the Framework may prove effective to correct serious breaches against human rights (in the context of ineffective rule of law standards). The European Commission is bound to pursue the RLF effectiveness for the sake of achieving relative uniformity of application of EU law (at large), and making the European Union a credible actor and co-creator of international legal order. The RLF is an important tool for the maintenance of relative stability of human rights and the rule of law in the EU despite natural divergence propensity resulting from the procedural autonomy of the EU Member States. By achieving this stability, the EU achieves significant political weight in international dialogue concerning human rights and the rule of law and preserves a high level of its global credibility in this context. Thus, RLF increases the EU’s effectiveness in promoting the European model of their identification and enforcement.

scholarly journals Zastoupení členských zemí v Evropském parlamentu po volbách 2019

2020 ◽  
Vol 12 (2) ◽  
pp. 1-18
Author(s):  
Jakub Charvát
Keyword(s):  
Political Representation ◽  
European Parliament ◽  
The European Union ◽  
Political Systems ◽  
Member States ◽  
Individual Level ◽  
Eu Member States ◽  
Spatial Aspect ◽  
Almost All ◽  
The Eu

Modern democratic political systems are hardly conceivable without political representation. This also applies to the European Union, a unique international organisation with a directly elected and fully-fledged assembly representing the EU citizens. Because geography is central to the operation of almost all electoral systems and the European Parliament is the first transnational assembly based on the Member States representation, the paper explores the spatial aspect of the composition of the European Parliament resulting from the 2019 election. The representation in the European Parliament may be degressively proportional, which implies malapportionment of seats across the EU Member States. The paper, thus, seeks to quantify the malapportionment in the 2019 election at both the aggregate level (by the adaption of Loosemore and Hanby´s distortion index) and individual level (advantage ratio and the value of a vote). It concludes malapportionment was just below 14,5% of the total seats in 2019 while the 2019 election did not bring the degressively proportional representation in the European Parliament as required by the Lisbon Treaty.

External Aspects of the European Union´s Competitiveness

2018 ◽  
pp. 180-208
Author(s):  
Lenka Fojtíková ◽  
Michaela Staníčková
Keyword(s):  
European Union ◽  
Foreign Trade ◽  
Data Envelopment ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Trade Area ◽  
National Performance ◽  
Productive Potential ◽  
The Eu

This chapter deals with application of Data Envelopment Analysis (DEA) method to multicriteria performance evaluation of the European Union' (EU) Member States in the reference period 2000-2015. The productivity of the EU countries can be seen as the source of national performance and subsequent international competitiveness. International trade, as a major factor of openness, has an increasingly significant contribution to economic growth and thus for competitiveness. The aim of the chapter is to analyse level of productive potential achieved by the EU Member States. The results confirm the heterogeneity that exists among the EU Member States as well as in the trade area. While the calculations show that productivity growth of foreign trade was significant in the case of the entire EU, but the significance of productivity in foreign trade was not the same in the case of individual countries.

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