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.

Corporate Governance and the Timeliness of Financial Reporting: A Case Study of Kenya and the European Union

2008 ◽  
pp. 105-111 ◽  
Author(s):  
Judith Muhoro ◽  
Robert W. McGee ◽  
Danielle N. Igoe ◽  
Thomas Tarangelov ◽  
Michael Tyler
Keyword(s):  
European Union ◽  
Corporate Governance ◽  
Financial Reporting ◽  
The European Union

scholarly journals IPSAS for European Union member states as starting points for EPSAS

2019 ◽  
Vol 33 (2/3) ◽  
pp. 247-264
Author(s):  
Tobias Polzer ◽  
Christoph Reichard
Keyword(s):  
European Union ◽  
Public Sector ◽  
Financial Reporting ◽  
Accounting Standards ◽  
The European Union ◽  
National Accounts ◽  
Member States ◽  
Content Type ◽  
Public Sector Accounting ◽  
Institutional Contexts

Purpose The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public Sector Accounting Standards (IPSAS) are being used. The purpose of this paper is to structure and analyze the discussion around EPSAS, with particular emphasis on the arguments that were brought forward by governments and other stakeholders of various EU countries regarding the suitability of IPSAS. Design/methodology/approach Drawing on several schools of thought in new institutional theory, how the prevailing institutional contexts in countries influence the debates is explored. Empirically, this research investigates the responses to a consultation on the suitability of IPSAS for EU member states and takes a closer look, via document analysis, at France and Germany as two critical cases. Findings It is found that, first, the majority of arguments from respondents are framed in a rational choice way. Second, skeptics of IPSAS tend to make arguments rather from positions closer to historical and/or sociological institutionalism. Research limitations/implications The paper illustrates that while technical matters around EPSAS seem solvable, political, historical and cultural differences go deeper, and need to be addressed by change agents. Regarding limitations of the research, first, the analysis concentrates on financial reporting and does not deal with the implications for more reliable and comparable national accounts in the context of the European System of Accounts (ESA, 2010). Second, it is focused on debates in the context of the EPSAS proposal, and there is a need for an evaluation after the changes have gone live. Originality/value The study looks at a text genre that has so far received less attention in public sector accounting research: responses to consultations. The paper contributes to the literature by showing how institutional contexts matter in settings characterized by contestation of reform contents.

Determinants and barriers of PV self-consumption in Spain from the perception of the installers for the promotion of distributed energy systems

2020 ◽  
pp. 153-169
Author(s):  
José Ángel Gimeno ◽  
Eva Llera Sastresa ◽  
Sabina Scarpellini
Keyword(s):  
European Union ◽  
Energy Transition ◽  
Legal Framework ◽  
Low Carbon ◽  
The European Union ◽  
Distributed Energy ◽  
Sustainable Solutions ◽  
Highly Sensitive ◽  
Transition Scenario

Currently, self-consumption and distributed energy facilities are considered as viable and sustainable solutions in the energy transition scenario within the European Union. In a low carbon society, the exploitation of renewables for self-consumption is closely tied to the energy market at the territorial level, in search of a compromise between competitiveness and the sustainable exploitation of resources. Investments in these facilities are highly sensitive to the existence of favourable conditions at the territorial level, and the energy policies adopted in the European Union have contributed positively to the distributed renewables development and the reduction of their costs in the last decade. However, the number of the installed facilities is uneven in the European Countries and those factors that are more determinant for the investments in self-consumption are still under investigation. In this scenario, this paper presents the main results obtained through the analysis of the determinants in self-consumption investments from a case study in Spain, where the penetration of this type of facilities is being less relevant than in other countries. As a novelty of this study, the main influential drivers and barriers in self-consumption are classified and analysed from the installers' perspective. On the basis of the information obtained from the installers involved in the installation of these facilities, incentives and barriers are analysed within the existing legal framework and the potential specific lines of the promotion for the effective deployment of self-consumption in an energy transition scenario.

Les héritages chrétiens: quel avenir?

Moreana ◽  
2009 ◽  
Vol 46 (Number 176) (1) ◽  
pp. 175-190
Author(s):  
Bernard Bourdin
Keyword(s):  
European Union ◽  
Human Rights ◽  
Middle Ages ◽  
Critical Analysis ◽  
Religious Affiliation ◽  
The European Union ◽  
Modern Times ◽  
The Past ◽  
Religious Significance ◽  
Politics And Religion

The legacy from Christianity unquestionably lies at the root of Europe, even if not exclusively. It has taken many aspects from the Middle Ages to modern times. If the Christian heritage is diversely understood and accepted within the European Union, the reason is essentially due to its political and religious significance. However, its impact in politics and religion has often been far from negative, if we will consider what secular societies have derived from Christianity: human rights, for example, and a religious affiliation which has been part and parcel of national identity. The Christian legacy has to be acknowledged through a critical analysis which does not deny the truth of the past but should support a European project built around common values.

scholarly journals Modelling the European Union Sustainability Transition: A Soft-Linking Approach

2021 ◽  
Vol 13 (11) ◽  
pp. 6303
Author(s):  
Andrea M. Bassi ◽  
Valeria Costantini ◽  
Elena Paglialunga
Keyword(s):  
European Union ◽  
Computable General Equilibrium ◽  
Methodological Approach ◽  
Strong Support ◽  
Policy Instruments ◽  
Evaluation Process ◽  
Clean Energy ◽  
Spillover Effects ◽  
The European Union ◽  
Intrinsic Complexity

The European Green Deal (EGD) is the most ambitious decarbonisation strategy currently envisaged, with a complex mix of different instruments aiming at improving the sustainability of the development patterns of the European Union in the next 30 years. The intrinsic complexity brings key open questions on the cost and effectiveness of the strategy. In this paper we propose a novel methodological approach to soft-linking two modelling tools, a systems thinking (ST) and a computable general equilibrium (CGE) model, in order to provide a broader ex-ante policy evaluation process. We use ST to highlight the main economic feedback loops the EGD strategy might trigger. We then quantify these loops with a scenario analysis developed in a dynamic CGE framework. Our main finding is that such a soft-linking approach allows discovery of multiple channels and spillover effects across policy instruments that might help improve the policy mix design. Specifically, positive spillovers arise from the adoption of a revenue recycling mechanism that ensures strong support for the development and diffusion of clean energy technologies. Such spillover effects benefit not only the European Union (EU) market but also non-EU countries via trade-based technology transfer, with a net positive effect in terms of global emissions reduction.

scholarly journals Protection possibilities of agricultural minor crops in the European Union: a case study of soybean, lupin and camelina

2019 ◽  
Vol 127 (1) ◽  
pp. 55-61 ◽  
Author(s):  
Ewa Matyjaszczyk
Keyword(s):  
European Union ◽  
Active Substance ◽  
Plant Protection ◽  
Plant Protection Products ◽  
Agricultural Crops ◽  
The European Union ◽  
Member States ◽  
Minor Crops ◽  
Chemical Products

Abstract In the central part of the European Union soybean, lupin and camelina are minor agricultural crops. The paper presents analysis of plant protection products availability for those crops in Austria, Belgium, Czech Republic, Germany, Holland, Hungary, Poland and Slovakia. Data from year 2019 show that availability of products is generally insufficient. For camelina in some countries, there are no chemical products available whatsoever. For lupin and soybean, there are not always products available to control some pest groups. However, the products on the market differ significantly among the member states. The results show that in protection of soybean, lupin and camelina, no single active substance is registered for the same crop in all the analysed member states. In very numerous cases, active substance is registered in one out of eight analysed member states only.

scholarly journals The migrant crisis in the Mediterranean: A multidimensional challenge for the European Union

2019 ◽  
Vol 19 (4) ◽  
pp. 617-629
Author(s):  
C Anguita Olmedo ◽  
P González Gómez del Miño
Keyword(s):  
European Union ◽  
Methodological Approach ◽  
The European Union ◽  
Political Debate ◽  
Member States ◽  
Institutional Stability ◽  
Social Agenda ◽  
Illegal Migrants ◽  
The Mediterranean ◽  
The Eu

The European Union (EU) throughout its history has been the destination of diverse migratory flows. Therefore, migration has acquired special relevance by occupying a prominent position on the EU’s political, economic, cultural, and social agenda. The most recent migration crisis of 2015 represents a multidimensional challenge with severe consequences that affect, first, the institutional foundations of the EU (governance, security, solidarity of member states and institutional stability) and, second, the migratory policies of receiving states and the EU itself. This crisis is characterized, first, by the high number of illegal migrants that cross the Mediterranean, and, second, by the humanitarian tragedy and insecurity, which make the sea a grey area and an international reference in the migratory processes. The migration-security equation became a field of applied research and analysis, and at the same time a focus of political debate and public opinion. The article aims at analysing the crisis of 2015 and its consequences, which is done by means of the methodological approach based on the consequences that this phenomenon entails for the EU and for certain member states. The response of the EU is limited primarily to securitization by strengthening the external borders, turning towards internal security rather than respecting international and Community Treaties and promotion of their values, which contradicts the anticipated leadership of this global actor. The authors believe that it is necessary to implement new mechanisms in addition to ensuring greater effectiveness of the existing ones.

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