scholarly journals CORPORATE REPORTING: TRANSPOSITION OF THE PROVISIONS OF EU DIRECTIVE 2013/34

2021 ◽  
Vol 118 (5) ◽  
pp. 77-92
Author(s):  
KOROL Svitlana ◽  
FOMINA Olena ◽  
ZADNIPROVSKYI Oleksandr
Keyword(s):  
Financial Statements ◽  
Practical Implementation ◽  
Adaptation Period ◽  
Member States ◽  
Eu Countries ◽  
Eu Member States ◽  
Corporate Reporting ◽  
Eu Directive ◽  
Depth Study ◽  
The Eu

Background. Corporate reporting is one of the key tools of external communication. Bringing it in line with EU Directive 2013/34 is in line with Ukraine's European integration plan and the interests of Ukrainian business. The aim of the article is to study the approaches to transposing the provisions of EU Directive 2013/34 on the structure and content of corporate reporting in the EU Member States and in Ukraine to ensure its interna­tiona­lization. Materials and methods. The research was conducted using the methods of theoretical generalization, comparative analysis and synthesis, which allowed to assess the domestic practice and prospects of transposition of EU Directive 2013/34. Results. The provisions of EU Directive 2013/34 on the preparation and publication of annual financial statements are considered. The requirements are systematized and the powers of national regulators to determine the structure and content of financial statements by category of enterprises are analyzed. Approaches to the reform of accounting legislation in the EU member states and in Ukraine are studied. The differences between the measures taken and the prospects for transposition of EU Directive 2013/34 in our country have been identified. Conclusion. Unlike EU countries, the management report and the report on payments in favor of the state are new forms of reporting. The formation of the regulatory framework for the implementation of EU Directive 2013/34 in Ukraine is not completed yet, their preparation and practical implementation require a certain adaptation period to study foreign experience and create a favorable investment environment. Further in-depth study of the provisions of EU Directive 2013/34, in particular on the structure and content of financial statements of various categories of companies, will allow better understand domestic legislative innovations, reporting of business partners from EU countries and make reporting of Ukrainian companies more transparent and useful to increase their competitiveness and investment attractiveness.

scholarly journals The Attitudes of the European Union and China Towards Foreign Direct Investment: Implications for Bilateral Relations

2019 ◽  
Vol 22 (3) ◽  
pp. 83-98
Author(s):  
Janina Witkowska
Keyword(s):  
Foreign Direct Investment ◽  
Foreign Investment ◽  
Direct Investment ◽  
Member States ◽  
Independent State ◽  
Eu Countries ◽  
Eu Member States ◽  
Bilateral Relations ◽  
New Eu Member States ◽  
The Eu

The aim of this paper is to discuss new trends that have occurred in the policies of the EU and China towards foreign direct investment (FDI), to examine some implications of the EU‑China Comprehensive Agreement on Investment (CAI) – which is currently being negotiated – for their bilateral relations, and to assess the role which China’s “One Belt One Road’ (OBOR) initiative might play in its relations with the new EU Member States. The EU established freedom of capital movement with third countries; however, the introduction of the common investment policy has encountered some obstacles. These are related to investor protection and ISDS issues. In turn, China is carrying out an independent state policy towards foreign investment with limited liberalization of FDI flows. The negotiated EU‑China CAI is expected to create conditions conducive to bilateral foreign investment flows, and it might bring positive effects for their economies in the future. However, the progress made thus far in the negotiations is still limited. The relations between China and the new EU Member states (CEE countries) are characterized by common interests in the field of FDI flows. The new EU countries are interested in attracting Chinese FDI and seem not to show the fears that have arisen in the old EU countries.

scholarly journals Difference of application of VAT in EU member states during the supply of goods including installation

2008 ◽  
Vol 56 (3) ◽  
pp. 47-56
Author(s):  
Petr David ◽  
Danuše Nerudová
Keyword(s):  
Czech Republic ◽  
Member State ◽  
Scientific Work ◽  
The State ◽  
Member States ◽  
Standard Methods ◽  
Eu Countries ◽  
Eu Member States ◽  
The Eu

There still exist the differences in provision of VAT, in interpretation of VAT provisions and application of the rules in practice between the EU member states. Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub suppliers, who can come from other EU member state or from the same state as customer, to this transaction. Questions of VAT application during the supply of goods with installation to other EU member state were processed by using standard methods of scientific work in the frame of five selected EU countries – Hungary, Poland, Romania, Slovakia and Czech Republic.

ASYLUM PROCEDURE IN LATVIA - A PART OF COMMON EUROPEAN ASYLUM SYSTEM

2018 ◽  
Vol 2 (7) ◽  
pp. 7
Author(s):  
Iveta Adijāne
Keyword(s):  
Comparative Method ◽  
Time Frame ◽  
Member States ◽  
Eu Countries ◽  
Eu Member States ◽  
Common European Asylum System ◽  
The Common ◽  
Asylum Procedure ◽  
Domain Information ◽  
The Eu

The Common European Asylum System (CEAS) conditions apply to Latvia. Development of the Common European Asylum System impacts Latvian legislation and has an effect on the work of judicial institutions. Any European Union scale change affects Latvia. Common European Asylum System conditions in Latvia are being met by direct implementation of the EU instructions. Well-considered position and evaluation of CEAS conditions according to Latvian interests is necessary. Goal of this article is to review demands of the Common European Asylum System towards the member states as well as concordance of the Latvian asylum procedure with conditions of the Common European Asylum System. Objectives of this research is to examine development of legislation in the EU and Latvia, to analyse and compare current legislation of the asylum procedure in the EU member states as well as to analyse impact of CEAS towards the asylum procedure in Latvia. In order to achieve objectives, following research methods were used: monographic research of theoretical and empirical sources in order to analyse and evaluate various asylum domain information, analytical method in order to acquire legislative content and verities, comparative method in order to discover differences in legislation of asylum procedure in the EU countries, systemic method in order to disclose interconnections in legislation, descriptive statistics method and correlation analysis in order to analyse process of the asylum procedure and determine interconnections in the asylum procedure time frame between legislation and practical instances in EU countries.

scholarly journals RECENT EVOLUTION OF MARKET RESEARCH AND PUBLIC OPINION POLLING BUSINESS IN THE EU COUNTRIES

2017 ◽  
Author(s):  
Laura Catalina Timiras
Keyword(s):  
Public Opinion ◽  
Market Research ◽  
Strong Relationship ◽  
Upward Trend ◽  
Member States ◽  
The Public ◽  
Opinion Polling ◽  
Eu Countries ◽  
Eu Member States ◽  
The Eu

The purpose of this paper is to highlight the evolution of the market research and public opinion polling business in the EU countries in recent years (after 2010). Using the Turnover or gross premiums written indicator, it was found that the analyzed business experienced an upward trend over the period 2010-2015, but not for all EU countries, some of them experiencing decreasing of the indicator. At the same time, parallel with the increase of the Turnover or gross premiums written at the level of the EU, there was a slight decrease of the number of enterprises and number of persons employed in the market research and the public polling activity, a decrease which was more pronounced at the level of the old EU Member States. The paper also seeks to highlight the link between the macroeconomic outcomes and market size of market research and public opinion polling across EU countries, noting the existence of a direct and strong relationship between Gross domestic product and Turnover or gross premiums Written both at EU-28 level and by categories of old and new member states. The analysis was based on official statistical data provided by Eurostat.

scholarly journals VAT in the frame of providing management services to the subsidiary in the selected EU member states

2008 ◽  
Vol 54 (NO. 7) ◽  
pp. 333-342
Author(s):  
D. Nerudová ◽  
P. David
Keyword(s):  
Czech Republic ◽  
Scientific Work ◽  
The State ◽  
Member States ◽  
The Czech Republic ◽  
Standard Methods ◽  
Eu Countries ◽  
Eu Member States ◽  
The Eu ◽  
Management Services

There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing management services to an enterprise in other EU state directly or through a subsidiary in the state of the recipient is different as well. Questions of the VAT application during the provision of management services were searched by using standard methods of the scientific work in the frame of five selected EU countries – Hungary, Poland, Romania, Slovakia and the Czech Republic.

Resolution 2300 (Council of Eur. Parl. Assembly)

2020 ◽  
Vol 59 (3) ◽  
pp. 487-494
Author(s):  
David Lewis
Keyword(s):  
European Union ◽  
Human Rights ◽  
The European Union ◽  
Council Of Europe ◽  
Member States ◽  
National Legislation ◽  
Eu Member States ◽  
Eu Directive ◽  
The Eu

This Resolution was adopted in October 2019 following a report of the Committee on Legal Affairs and Human Rights. It has to be seen in the context of previous Council of Europe activity on this topic as well as the European Union (EU) Directive on the protection of persons who report breaches of Union law. The content of the EU Directive was agreed earlier in 2019 and EU Member States are obliged to transpose it into national legislation by December 2021.

scholarly journals Statistical Evaluation of the Level of Development of Circular Economy in European Union Member Countries

Energies ◽  
2020 ◽  
Vol 13 (23) ◽  
pp. 6401
Author(s):  
Barbara Fura ◽  
Małgorzata Stec ◽  
Teresa Miś
Keyword(s):  
Circular Economy ◽  
Raw Materials ◽  
Member States ◽  
Low Level ◽  
Eu Countries ◽  
Eu Member States ◽  
Production And Consumption ◽  
High Level ◽  
Level Medium ◽  
The Eu

In this paper, we have analysed the level of advancement in circular economy (CE) in the EU-28 countries. First, we used a synthetic measure to examine CE advancement in EU countries in each of the Eurostat CE distinguished areas, i.e., production and consumption, waste management, secondary raw materials, and competitiveness and innovation. For the empirical analysis, we applied 17 Eurostat indicators to the CE areas. To find the synthetic measure in 2010, 2012, 2014 and 2016, we used multidimensional comparative analysis, i.e., a zero unitarisation method. Second, based on the synthetic measures of the CE areas, we created a general synthetic measure of the CE advancement of the EU-28 countries as well as the countries’ rankings. Third, we classified the countries into groups according to their level of advancement in CE, i.e., high level, medium–high level, medium–low level and low level groups. Finally, we applied a similarity measure to evaluate the correlation between obtained rankings in two most extreme moments in the period of analysis (2010, 2016). Our analysis covers all EU member states, as well as “old” and “new” EU countries separately. Our results confirm that highly developed Benelux countries, i.e., Luxembourg, the Netherlands and Belgium, have the highest CE advancement level. Malta, Cyprus, Estonia and Greece are the least advanced in CE practice. Apart from that, on average, there is some progress in CE implementation, significant disproportions between the EU countries were observed, especially among the “new” member states.

Implementation of Article 41 of the 8th EU Directive in the EU member states – impact on internal governance mechanisms

2011 ◽  
Vol 2 (2) ◽  
pp. 140 ◽  
Author(s):  
Ulrich Bantleon ◽  
Alexander Bassen ◽  
Anne d'Arcy; ◽  
Anja Hucke ◽  
Annette G. Kohler ◽  
...  
Keyword(s):  
Governance Mechanisms ◽  
Member States ◽  
Internal Governance ◽  
Eu Member States ◽  
Eu Directive ◽  
Internal Governance Mechanisms ◽  
The Eu

scholarly journals A proposed common training framework for specialists in laboratory medicine under EU directive 2013/55/EC (The recognition of professional qualifications)

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Gijsbert Wieringa ◽  
Josep Queraltó ◽  
Evgenija Homšak ◽  
Nuthar Jassam ◽  
Etienne Cavalier ◽  
...  
Keyword(s):  
Clinical Chemistry ◽  
Position Statement ◽  
Laboratory Medicine ◽  
European Federation ◽  
Member States ◽  
Eu Member States ◽  
Eu Directive ◽  
Specialist Practice ◽  
Eu Commission ◽  
The Eu

AbstractEuropean Union (EU) Directive 2013/55/EC (The Recognition of Professional qualifications) allows Member States to decide on a common set of minimum knowledge, skills and competences that are needed to pursue a given profession through a Common Training Framework. To be adopted the framework must combine the knowledge, skills and competences of at least one third of the Member States. Professionals who have gained their qualifications under a Common Training Framework will be able to have these recognised automatically within the Union. The backbone of the European Federation of Clinical Chemistry and Laboratory Medicine’s (EFLM) proposed Common Training Framework for non-medical Specialists in Laboratory Medicine is outlined here. It is based on an Equivalence of Standards in education, training, qualifications, knowledge, skills, competences and the professional conduct associated with specialist practice. In proposing the recognition of specialist practice EFLM has identified 15 EU Member States able to meet Equivalence and in whom the profession and/or its training is regulated (an additional EU Commission requirement). The framework supports and contributes to the Directive’s enabling goals for increasing professional mobility, safeguarding consumers and ensuring a more equitable distribution of skills and expertise across the Member States. It represents EFLM’s position statement and provides a template for professional societies and/or competent authorities to engage with the EU Commission.

scholarly journals GEOGRAPHIC DATA AS PERSONAL DATA IN FOUR EU MEMBER STATES

2016 ◽  
Vol III-2 ◽  
pp. 151-157 ◽  
Author(s):  
A. J. de Jong ◽  
B. van Loenen ◽  
J. A. Zevenbergen
Keyword(s):  
Data Protection ◽  
Large Scale ◽  
Personal Data ◽  
Topographic Maps ◽  
Member States ◽  
Eu Member States ◽  
Eu Directive ◽  
Geographic Data ◽  
Protection Legislation ◽  
The Eu

The EU Directive 95/46/EC on the protection of individuals with regard to the processing of personal data and on the free movement of such data aims at harmonising data protection legislation in the European Union. This should promote the free flow of products and services within the EU. This research found a wide variety of interpretations of the application of data protection legislation to geographic data. The variety was found among the different EU Member States, the different stakeholders and the different types of geographic data. In the Netherlands, the Data Protection Authority (DPA) states that panoramic images of streets are considered personal data. While Dutch case law judges that the data protection legislation does not apply if certain features are blurred and no link to an address is provided. The topographic datasets studied in the case studies do not contain personal data, according to the Dutch DPA, while the German DPA and the Belgian DPA judge that topographic maps of a large scale can contain personal data, and impose conditions on the processing of topographic maps. The UK DPA does consider this data outside of the scope of legal definition of personal data. The patchwork of differences in data protection legislation can be harmonised by using a traffic light model. This model focuses on the context in which the processing of the data takes place and has four categories of data: (1) sensitive personal data, (2) personal data, (3), data that can possibly lead to identification, and (4) non-personal data. For some geographic data, for example factual data that does not reveal sensitive information about a person, can be categorised in the third category giving room to opening up data under the INSPIRE Directive.

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