Suchergebnisse

China has been the destination country for many international companies investments. Economy keeps very competitive and many investments are coming yet to China, where production costs are low. Chinese economic power and its capability to penetrate in international markets made China a very consistent and influent economic country. However, many companies are coming back from China because they consider that the reduced costs (principally wages) are not anymore as attractive as before. An analysis of this new international scenario is made in this paper as much as a perspective for the future and the implications for companies. ; peer-reviewed

The study focuses on changes made to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" for the purpose of implementing accounting standards to the European Union directives. The object of the research paper is accounting in Ukraine. The purpose of the study is to analyze the current state and development trends of accounting in Ukraine in the context of the implementation of European legislation. Research methods such as analysis, synthesis, induction, deduction, abstraction, idealization and generalization are used to analyze the changes introduced into the Law of Ukraine "On Accounting and Financial Reporting in Ukraine". Today, Ukraine is moving actively towards the implementation of European legislation into domestic practice, including standards of accounting and financial reporting. Successful implementation of European legislation into domestic accounting practice, first and foremost, requires clarification of differences in accounting and financial reporting. The amendments made to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" will promote harmonization of national legislation in the field of accounting and financial reporting with the legislation of the European Union countries and the International Financial Reporting Standards. The changes introduced will provide the basis for raising accounting and financial reporting in Ukraine to a qualitatively new level that will enable effective management decision- making by domestic business entities. The results obtained are the basis for accounting and financial reporting in Ukraine, in accordance the norms of the European Union directives. The research results may be used all economic entities in Ukraine in different sectors of the economy.

The purpose of the scientific article is to identify some problems of harmonization of Ukrainian legislation with the legislation of the European Union and the practice of the European Union on the protection of trade secrets in the field of labor relations. The author notes that the pro-European vector of Ukraine's development and the prospect of its integration into the European Union determine the use of the European approach to protection and protection of rights and freedoms in all spheres of activity and in particular in the field of intellectual property protection. It is emphasized that the need to fill the gaps in the legal regulation of the protection of trade secrets in labor relations by the norms of labor legislation is obvious. However, how to do this should be considered carefully, because the only way to protect the employer from violating his rights in this area is to provide in the employment contract as one of its conditions the obligation of the employee not to disclose trade secrets that are not very effective in achieving set goal. But the issue must begin with a revision of the rules of civil law on the understanding of intellectual property, the delineation of which in terms of classifying them as a trade secret today does not correspond to the practice of European countries. ; Мета наукової статі полягає у визначенні окремих проблем гармонізації законодавства України із законодавством Європейського Союзу та практикою країн Євро- пейського Союзу щодо охорони комерційної таємниці у сфері трудових відносин. Наголо- шується, що очевидною є необхідність заповнення прогалин правового регулювання охо- рони комерційної таємниці в трудових відносинах нормами саме трудового законодавства. Однак необхідно зважено визначити, як це здійснити, оскільки єдиною можливістю убе- зпечити роботодавця від порушення його права в цій сфері є передбачення в трудовому договорі як однієї умови щодо його змісту обов'язку працівника не розголошувати комер- ційну таємницю, яка не надто ефективно діє для досягнення мети. Але починати вирішення питання потрібно з аналізу норм цивільного законодавства щодо визначення об'єктів інте- лектуальної власності, окреслення яких в частині приналежності до них комерційної таємниці на сьогодні не відповідає практиці європейських країн.

Europe is experiencing a financial and economic crisis. This began with the 'credit crunch' in the financial services sector and evolved as a sovereign debt crisis. Fiscal consolidation and austerity measures have been deployed in response to the crisis to reduce public deficits and debt. This crisis is still unfolding so that the analysis and findings of this report must remain a work in progress. This report aims to assess the impact of this crisis on the situation of women and men in Europe and on gender equality policies. This is important as economic crises are deeply gendered. Past experience cannot provide sufficient insight into the gender impact of this crisis as the position of women has changed considerably since the last major recession. This crisis offers opportunities for radical change, including a potential to advance equality for women and men. However, the crisis also poses challenges where gender equality may be seen as an issue only for the good times. This report is a product of the EGGE and the EGGSI expert networks of the European Commission. It covers twenty seven Member States, the EEA-EFTA countries and three candidate countries: Turkey, Croatia and FYROM. The core reference period for analysis of the labour market impact is the (nearly) four years between the second quarter of 2008 - when the crisis technically started for the EU as a whole1 - and the first quarter of 2012 - the latest quarter for which Eurostat data is available at the time of writing. Analysis of the social impact extends over the period between 2005 and 2010. ; peer-reviewed

Malta is currently experiencing a slow growing economy, largely due to a lowered level of competitiveness. In the past years, the country saw less foreign direct investment and considerable relocation of manufacturing firms abroad. The attractions which Malta used to offer to foreign investment over the past decades were primarily its low labour costs, its proximity to Europe and Africa and a relatively educated and skilled workforce with a high level of fluency in English. These comparative advantages are being lost due to the new developments in countries on the North African coast which more or less have the same geographical position of Malta, the EU accession of the Eastern European countries with their low labour cost and high education and skill levels, and the industrialisation process of large Asian countries. At about 70% of the EU average, Malta's income per capita is higher than that of most other new member states. Malta relies heavily on imports for both its consumption and investment requirements, and its exports are of crucial importance to generate foreign currency to foot its import bill. The insufficient diversification of products and the fact that the few existing competitive firms are highly susceptible to changes in the global trade have made the Maltese economy vulnerable. Job security has decreased in the last years, and workers are losing strength in collective bargaining, with unions experiencing reductions in membership levels. Government is currently striving to curtail the country's fiscal imbalance in order to adopt the EURO in 2008. The public sector is being restructured and downsized, and several public companies have been or are being privatised. While the manufacturing sector, especially the textile industry, is shedding jobs, the services sector, including the tourism industry, is increasing its importance in the creation of jobs. The Employment and Training Corporation, Malta's public employment service, is adopting active labour market policies and measures which are ...

Mainstream monitoring of income dynamics and inequality is based on summary measures that can miss important phenomena prevalent in income distributions. Relying on quantile functions and the adapted statistical framework suggested by Szekely and Rizzo (2004), we characterize the change and convergence of net equivalized income distributions among European Union countries. We exploit the scale-independence property of proper inequality metrics to evaluate not only the total but also the inequality-affecting (shape-influenced) convergence of distributions.

Introduction / Steffen Angenendt -- Asylum and migration in the EU member states: structures, challenges and policies in comparative perspective / Steffen Angenendt -- Austria / Heinz Fassmann -- Belgium / Antonio Cruz -- Denmark / Jan Hjarn(c)ı -- Finland / Olavi Koivukangas -- France / Steffen Angenendt and Peter Pfaffenroth -- Germany / Steffen Angenendt -- Greece / Ross Fakiolas -- Ireland / Khalid Koser and Melisa Salazar -- Italy / Michele Contel and Rosaria De Biase -- Luxembourg / Antonio Cruz -- The Netherlands / Jeroen Doomerik -- Portugal / Maria Beatriz Rocha-Trindade and Manuel Armando Oliveira -- Spain / Walter Actis, Miguel (c)ngel de Prada and Carlos Pereda -- Sweden / Birgitta Ornbrant -- United Kingdom / Khalid Koser and Melisa Salazar

"Informed by and against the backdrop of the 2019 European Parliament (EP) elections, this innovative book provides a critical assessment of where Europe stands in terms of the quest for achieving democratic legitimacy. Since the 2014 EP elections, the European Union (EU) has experienced multiple crises, which have arguably undermined its legitimacy. The 2019 EP elections were hence seen as a crucial moment in the EU's efforts to show resilience and regain trust. Using political science and legal frames of analysis, the book provides an understanding and assessment of the current politico-legal framework, and its impact on European elections. Furthermore, using original data, it provides a timely examination of public opinion issue priorities and voting behaviour at the 2019 EP elections in eight countries. Given the critical conjuncture that the 2019 EP elections represent, this volume provides a key contribution to understand both the dynamics surrounding the elections as well as voters' responses, and informs debates in European politics - for example, second-order elections, democratic legitimacy and political representation. This book will be of key interest to scholars and students of EU Politics, public administration, European studies, European law, and sociology along with practitioners in politics, journalism, and policy analysts"--