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AbstractIn the early phase of transition, which began in the 1990s, Central and Eastern European countries (CEECs) pursued economic restructuring that involved massive injections of state support. With reference to the history of state aid in centrally planned economies, we investigate state aid practices of CEECs since attaining full EU membership. We analyse whether their state aid policies during and after transition challenged European state aid legislation, and whether these fit into the EU strategy of 'less but better targeted aid'. The data‐based analysis is complemented with some indicative insights from state aid in the steel industry as well as the financial service sector to suggest that there is today no significant difference in state aid law application between East and West any more – the new EU members have further caught up by better aligning to the objectives of the State Aid Action Plan.

In the early phase of transition, which began in the 1990s, Central and Eastern European countries (CEECs) pursued economic restructuring that involved massive injections of state support. With reference to the history of state aid in centrally planned economies, we investigate state aid practices of CEECs since attaining full EU membership. We analyse whether their state aid policies during and after transition challenged European state aid legislation, and whether these fit into the EU strategy of 'less but better targeted aid'. The data-based analysis is complemented with some indicative insights from state aid in the steel industry as well as the financial service sector to suggest that there is today no significant difference in state aid law application between East and West any more – the new EU members have further caught up by better aligning to the objectives of the State Aid Action Plan.

To the best of our knowledge, our paper is the first systematic study of the predictive power of monetary aggregates for future inflation for the cross section of New EU Member States. This paper provides stylized facts on monetary versus non-monetary (economic and fiscal) determinants of inflation in these countries as well as formal econometric evidence on the forecast performance of a large set of monetary and nonmonetary indicators. The forecast evaluation results suggest that, as has been found for other countries before, it is difficult to find models that significantly outperform a simple benchmark, especially at short forecast horizons. Nevertheless, monetary indicators are found to contain useful information for predicting inflation at longer (3-year) horizons.

Einstellungen von Unternehmen zu Investitionen.

This paper aims to review the "state of the art" for examining EU-member state relations. It recognises first of all that EU-member state relationships are interactive. Member states are key actors in making EU policy, and their role in this process is central to policy-making studies. However, European integration has an important impact upon the member states: the phenomenon that has come to be termed Europeanization. We review the literatures concerned with these two directions of flow: the analytical issues raised and the theoretical perspectives deployed. We then turn to the empirical literature on EU-member state relationships, and how it operationalises the theoretical literatures (if at all). This empirical literature tends to be organised in two ways: individual or comparative studies of member states' relationships with the EU; or studies of the impact of the EU on types of political actor/institution or on policy areas/sectors. We review both these literatures. On the basis of the identified strengths and weaknesses in the different literatures examined, we suggest a research agenda for future theoretical and empirical work. ; Cette étude est une revue critique de la littérature portant sur la relation entre l'Union européenne et ses Etats membres. Elle part du constat que ces relations sont interactives. Les Etats membres restent des acteurs incontournables de l'élaboration des politiques publiques dans l'Union européenne et leur rôle apparaît donc essentiel dans l'analyse du policy-making. Cependant, l'intégration européenne a aussi un important impact sur les Etats membres eux-mêmes : le phénomène est souvent décrit à l'aide du terme "européanisation". L'étude fait une recension détaillée de ces influences mutuelles, des problèmes analytiques qu'elle soulève et des perspectives théoriques qu'elle permet de déployer. Elle examine ensuite la littérature empirique qui s'est intéressée à la relation entre l'Union européenne et les Etats membres, et sur la manière dont cette relation est rendue ...

This paper aims to review the "state of the art" for examining EU-member state relations. It recognises first of all that EU-member state relationships are interactive. Member states are key actors in making EU policy, and their role in this process is central to policy-making studies. However, European integration has an important impact upon the member states: the phenomenon that has come to be termed Europeanization. We review the literatures concerned with these two directions of flow: the analytical issues raised and the theoretical perspectives deployed. We then turn to the empirical literature on EU-member state relationships, and how it operationalises the theoretical literatures (if at all). This empirical literature tends to be organised in two ways: individual or comparative studies of member states' relationships with the EU; or studies of the impact of the EU on types of political actor/institution or on policy areas/sectors. We review both these literatures. On the basis of the identified strengths and weaknesses in the different literatures examined, we suggest a research agenda for future theoretical and empirical work. ; Cette étude est une revue critique de la littérature portant sur la relation entre l'Union européenne et ses Etats membres. Elle part du constat que ces relations sont interactives. Les Etats membres restent des acteurs incontournables de l'élaboration des politiques publiques dans l'Union européenne et leur rôle apparaît donc essentiel dans l'analyse du policy-making. Cependant, l'intégration européenne a aussi un important impact sur les Etats membres eux-mêmes : le phénomène est souvent décrit à l'aide du terme "européanisation". L'étude fait une recension détaillée de ces influences mutuelles, des problèmes analytiques qu'elle soulève et des perspectives théoriques qu'elle permet de déployer. Elle examine ensuite la littérature empirique qui s'est intéressée à la relation entre l'Union européenne et les Etats membres, et sur la manière dont cette relation est rendue ...

This paper aims to review the "state of the art" for examining EU-member state relations. It recognises first of all that EU-member state relationships are interactive. Member states are key actors in making EU policy, and their role in this process is central to policy-making studies. However, European integration has an important impact upon the member states: the phenomenon that has come to be termed Europeanization. We review the literatures concerned with these two directions of flow: the analytical issues raised and the theoretical perspectives deployed. We then turn to the empirical literature on EU-member state relationships, and how it operationalises the theoretical literatures (if at all). This empirical literature tends to be organised in two ways: individual or comparative studies of member states' relationships with the EU; or studies of the impact of the EU on types of political actor/institution or on policy areas/sectors. We review both these literatures. On the basis of the identified strengths and weaknesses in the different literatures examined, we suggest a research agenda for future theoretical and empirical work. ; Cette étude est une revue critique de la littérature portant sur la relation entre l'Union européenne et ses Etats membres. Elle part du constat que ces relations sont interactives. Les Etats membres restent des acteurs incontournables de l'élaboration des politiques publiques dans l'Union européenne et leur rôle apparaît donc essentiel dans l'analyse du policy-making. Cependant, l'intégration européenne a aussi un important impact sur les Etats membres eux-mêmes : le phénomène est souvent décrit à l'aide du terme "européanisation". L'étude fait une recension détaillée de ces influences mutuelles, des problèmes analytiques qu'elle soulève et des perspectives théoriques qu'elle permet de déployer. Elle examine ensuite la littérature empirique qui s'est intéressée à la relation entre l'Union européenne et les Etats membres, et sur la manière dont cette relation est rendue opérationnelle par la littérature théorique. Cette dernière comprend en effet deux dimensions : des études monographiques et comparatives sur les relations entre les Etats membres et l'Union européenne ; des études sur l'impact de l'Union européenne sur certains acteurs et institutions nationales, ou sur certaines politiques ou secteurs d'activités économiques. Sur la base de cet examen critique, nous suggérons enfin un agenda de recherche permettant de progresser au double plan de l'analyse théorique et empirique.

The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma could be divided into the following main groups. Dilemma of the user of financial statements. This dilemma consists in determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that accounting is strictly quantitative. Accounting is a social science, whereas the accounting practice has greater influence on social, rather than purely economic, reality. Dilemma over legal regulations and the legitimization of standard setters could be attributed to accounting regulations as legal norms. A classic example of this might be the transition from rule-based to principle-based IFRSs. The dilemma over the legitimization of standard setters has its roots in the legal aspect of accountancy. In order to solve it, it is necessary to answer the question: 'who controls the processes of accounting integration?' since the participants of this process often present divergent viewpoints, and sometimes even opposite priorities. Dilemma over the politicization of accountancy. The more globalized and complex the economic environment is, the more of political intervention there is expected to be in the standard setting process, affected by global geopolitical trends.

This week we ask: how should the European Union handle the political, social, and economic diversity amongst its member states – and what can it do about democratic backsliding?

This paper provides a brief review of regulations and procedures relevant to the authorization of marine aggregate (MA) operations in eight EU Member States. MA operations are affected by a multi-level legislative/regulatory regime, consisting of international conventions (e.g. the UNCLOS 1982, OSPAR, Helsinki, ICES, Barcelona and Espoo Conventions), secondary EC legislation (e.g. the Environmental Impact Assessment Directives (85/337/EEC and 97/11 EC) and the Freedom of Access to Environmental Information Directive (2003/4/EC)) and national legislation or regulation. It appears that rules and procedures relevant to MA extraction vary considerably between the considered Member States. In general, relevant information is not easily available in accurate, comprehensive and up-to date form. As a result, it is difficult to assess whether and to which extent national practice in relation to MA extraction authorization is in substantive compliance with the requirements of existing international and European rules and regulations aimed at sustainable development and protection of the marine and coastal environment.