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Due to the recent introduction of the European Single Electronic Format (ESEF) in the European Union (EU), the study aims to explore the readiness of issuers of securities traded on EU-regulated markets to report their annual consolidated financial statements prepared under International Financial Reporting Standards (IFRS) using the Inline XBRL technology. The paper also offers preliminary insights into their selection of Inline XBRL implementation strategies. The study was conducted in the form of an online survey, with evidence being solicited from issuers of securities listed on the Warsaw Stock Exchange in Poland, whose financial reports were prepared in conformity with IFRS. In doing so, 35 representatives of public companies participated in our study, 25 of whom correctly completed the questionnaires. The results reveal that during the time frame of the study, the vast majority of surveyed organizations have already been in the process of adjusting their corporate procedures, practices, and infrastructures to the ESEF reporting requirements. In the context of theoretical preparedness, one of the significant findings to emerge from this study is that respondents acquired their expert knowledge in the field of ESEF mainly from webinars, conferences, training courses, and workshops. In turn, relating to practical readiness, the results indicate that respondents intended to use off-the-shelf tools or employ third-party service providers to produce Inline XBRL instance documents. Their decision to choose Inline XBRL implementation strategies, based on outsourcing and the bolt-on approach, aimed to comply with new regulations or to prevent modification of existing corporate reporting procedures and practices. Therefore, this study contributes to prior literature on XBRL and Inline XBRL standards adoption as well as implementation by focusing on the perspective of actors directly involved in the mandatory transition to the ESEF reporting regime. ; W związku z wprowadzeniem Europejskiego Jednolitego Formatu ...

This phd thesis analyzes local public action regarding reception in Palermo (Sicily, Italy) through the prism of the trajectories of exiles between 2017 and 2020. On the one hand, it analyses the way in which the reception and the experience of migration in Palermo has contributed to a new local political register around the "welcoming city" project and, on the other hand, the way in which this position of urban public action was able to influence and find its way into the trajectories of the exiles met. Mediterranean crossroads, and, since 2015, the main places of arrival in Europe from the African continent, Sicily and Palermo have witnessed the dynamics of controls and political wars in the Mediterranean, reflecting the tense international and European context on migration issues. During this period, the European metropolises seized on the political crisis in order to position themselves, vis-à-vis the Nation-States and between them. For many municipalities, the social emergency of accommodation and reception of arriving people hase become a political argument: the issue of cosmopolitanism and multiculturalism has been reinvested and enriched with new local meanings. The city networks have served as a means of circulation to challenge national models of reception and integration. In this context, between local particularities and circulation of models, the Palermo's experience of hospitality tells of a complex neomunicipalism rich in contradictions. It is analysed in this research by crossing local history with migratory, urban and social experiences of people exiled in Palermo ; Cette thèse analyse l'action publique locale en matière d'accueil à Palerme (Sicile, Italie) par le prisme des trajectoires d'exilés entre 2017 et 2020. Elle analyse d'une part la manière dont l'accueil et l'expérience migratoire à Palerme ont permis d'alimenter un nouveau registre politique local autour du projet de « ville accueillante » et d'autre part la façon dont cette position de l'action publique urbaine a pu influencer et se ...

Este artículo se encuentra disponible en la siguiente URL: https://ojs.uv.es/index.php/cuadernosconstitucionales/article/view/22177/19741 ; El estudio de la soberanía política ha sido objeto de investigación entre los clásicos del pensamiento del derecho público europeo, fuertemente vinculado con la noción de la personalidad jurídica del Estado entorno a la doctrina francesa de "nación-persona" y la doctrina alemana de "naciónórgano", configurando en el constitucionalismo español la fórmula jurídicopolítica de la personalidad y la titularidad del poder del Estado en torno a los partidarios bien de la Soberanía Nacional bien de la Soberanía compartida en la Corona y las Cortes. Bajo la influencia krausista resulta de interés aproximarnos al concepto de soberanía como función del Estado que nos ofrece Adolfo Posada; destacado iuspublicista europeo que, ante la crisis del liberalismo doctrinario y la incipiente cuestión social, supo compaginar la teoría y la acción desde una posición éticopolítica hacia un Estado constitucional para garantizar el orden social. ; The study of political sovereignty has been the subject of research among the classics of European public law thought, strongly linked to the notion of the legal personality of the state around the French doctrine of "nation-person" and the German doctrine of"nation organ", configuring in Spanish constitutionalism the juridicalpolitical legal formula of the personality and ownership of the power of the State around the supporters of either National Sovereignty or shared Sovereignty in the Crown and the Courts. Under the Krausist influence it is of interest to approach the concept of sovereignty as a function of the state offered by Adolfo Posada; outstanding European publicist who, in the face of the crisis of doctrinaire liberalism and the incipient social question, knew how to combine theory and action from an ethicalpolitical position towards a constitucional State to guarantee the social order.

The article analyses the issue of the NATO missile defense development and the evolution of views in the Russian political, military and expert circles. In 2009, the U. S. President Baraсk Obama declared a start of the NATO missile defense system construction with a goal to be able to intercept a limited nuclear strike from Iran. Russia is in doubt about the stated purpose of the European missile defense and considers it to be a threat to its own strategic nuclear forces. The European missile defense construction has been experiencing technical obstacles and political difficulties: the cancellation of deployment of interceptor SM‑3 IIB and delays in establishing operational capability of the Aegis Ashore land-based missile defense system in Poland. The current architecture of the NATO missile defense, which allows only to intercept a limited number of incoming warheads, has no significant impact on Russian retaliatory strike capability. Nevertheless, the missile defense in Europe remains an irritating factor in relations between Russia and the USA. Apparently, Biden's arrival in the White House creates an opportunity for parties to address the issue during negotiations on the New START follow-on Treaty. The research addresses the history of Russia–USA–NATO cooperation on theatre missile defense and the reasons for the failure of the joint missile defense in Europe. The author justifies the reanimation of the Joint Data Exchange Center project and outlines the idea of its transformation to the Multilateral Data Exchange Center. Acknowledgments. The article was prepared within the project "Post-crisis world order: challenges and technologies, competition and cooperation" supported by the grant from Ministry of Science and Higher Education of the Russian Federation program for research projects in priority areas of scientific and technological development (Agreement № 075-15-2020-783).

Climate change is becoming a global problem. In many countries, actions are taken with the main aim of reducing CO2 emissions. The main action, especially in developed countries, is decarbonization. The European Union has become one of the organizations that plays a leading role in decarbonization of the economy. For this reason, renewable energy sources are being intensively developed in the EU countries. Solar energy with the use of PV installations is developing the fastest. Poland is one of the European leaders in photovoltaic development, and according to estimates for 2021&ndash ; 2025, it will continue to be. The aim of this study was to find out the opinions of people toward actions related to the decarbonization policy in Poland. These opinions were obtained through the prism of respondents&rsquo ; attitudes toward energy produced by means of PV micro-installations. A questionnaire survey was used in this research. The survey was conducted using the CAWI (Computer-Assisted Web Interview) technique. To analyze the results of the study, a Kruskal&ndash ; Wallis ANOVA test and U&ndash ; Mann Whitney test were used. Responses were obtained from 633 people. The results obtained from the survey allowed us to draw conclusions, which include the following: (1) a lack of general conviction of respondents about the effectiveness of Poland&rsquo ; s decarbonization policy on reducing global CO2 emissions, especially among those who show a higher willingness to use PV installations, (2) the willingness to use PV installations is motivated by economic rather than environmental benefits, (3) the need for more widespread public campaigns aimed at promoting the benefits of decarbonization and renewable energy sources, and (4) the finding that the respondents&rsquo ; region of residence (with a different degree of insolation) mattered for the willingness to use PV installations.

SIMPLE SUMMARY: Water-bath stunning represents the most-applied stunning system in poultry slaughtering. This study aimed to assess the efficiency of two types of electrical equipment applied to broilers with different live body weights. Moreover, the influence of the tested stunners on broiler meat quality was evaluated. 6600 broilers, divided into three weight groups, were stunned and the state of unconsciousness and post-mortem defects were evaluated by blinded trained operators. Considering the total body weight, the application of the two stunning systems resulted in a different occurrence of ineffective stunning signs registering statistical differences (p < 0.01) among groups. Considering injuries, an inverse relationship between body weight and lesions was found. The results highlighted the effectiveness of both stunning systems that apply the best combination of electrical parameters, taking into account the weight of the animal and ensuring its welfare. ABSTRACT: Water-bath stunning represents the most-applied stunning system in poultry slaughtering, but within the European Union, specific indications on electric parameters that should be used, such as voltage, are missing. The objective of this study was to evaluate the efficiency of two commercially available types of electrical equipment (A and B) on broilers with different live body weights and the influence of the tested parameters on meat quality. Experimental trials in a European Union-approved slaughterhouse were carried out using two different stunners. 6600 broilers, divided into three weight groups, were stunned applying different protocols based on the same current frequencies and intensity but different voltages. The state of unconsciousness (presence of corneal reflex and wings flapping) and post-mortem defects (pectoral hemorrhages and dark meat) were evaluated by blinded trained operators. The presence of corneal reflex and petechiae were the most reported consciousness signs and post-mortem injuries, respectively. Different weights ...

SIMPLE SUMMARY: Chronic wasting disease (CWD), the most transmissible of the prion diseases, was detected in 2016 in Norway in a wild reindeer. This is the first case in Europe, an unexpected one. This paper focuses on the issues that the arrival of CWD raises in Northern Europe, especially regarding the Indigenous Sami reindeer husbandry in Sweden. The study offers a diagnosis of the situation regarding the management of the disease and its risks. We present the importance of the involvement of the Sami people in the surveillance program in order to understand better the diseases and the reindeer populations, movement, and behavior. However, the implementation of new European health standards in the Sami reindeer herding could have tremendous consequences on the evolution of this ancestral activity and the relationship between herders and reindeer. ABSTRACT: Chronic wasting disease (CWD) is the most transmissible of the prion diseases. In 2016, an unexpected case was found in Norway, the first in Europe. Since then, there have been 32 confirmed cases in Norway, Sweden, and Finland. This paper aims to examine the situation from a social and political perspective: considering the management of CWD in the Swedish part of Sápmi—the Sami ancestral land; identifying the place of the Sami people in the risk management–because of the threats to Sami reindeer herding that CWD presents; and understanding how the disease can modify the modalities of Indigenous reindeer husbandry, whether or not CWD is epizootic. Based on interviews with various stakeholders and by examining the social sciences literature, this paper shows that the health risk management is structured by a politico-scientific controversy about the recognition, or not, of atypical and classical CWD. The Sami herders are currently cooperating with the state authorities in the surveillance program to sample their herds. This involvement takes place in a situation where the balance of power between the Sami people and the state, or the European Union, is ...

SIMPLE SUMMARY: Scrapie is a naturally occurring transmissible spongiform encephalopathy of sheep and goats. Polymorphisms in single nucleotides in the coding sequence of the prion protein gene play a major role in relative susceptibility or resistance to classical scrapie. The most recent modification of European Union Regulation 999/2001 (Regulation EU 772/2020) deals with the possible use of genetics in goats for scrapie outbreak management. In this work, sequence analysis of the prion protein gene was performed, with the main aim to obtain information about the genetic variability of eight Italian local populations/breeds and establishing phylogenetic relationships between the breeds/populations. This research could help to promote the adoption of selective breeding programs as a possible future strategy in scrapie control and outbreak prevention. In particular, genomic DNA was extracted from 219 goat whole blood samples and 13 polymorphic sites were observed, giving 24 different alleles. We observed the K222 allele, associated to scrapie resistance, with a mean frequency of 10%. Interestingly, we also described in Italy the circulation of the S146 allele: In particular, S146 only segregated in the Alpine breed at a frequency of 3.7%. This study adds information on genetic variability of the PRNP locus in goat populations/breeds, so contributing to the design of genetic control measure both in scrapie outbreaks and in disease prevention. ABSTRACT: In goats, as in sheep, genotypes of the prion protein gene (PRNP) can influence animals' susceptibility to scrapie. Since the polymorphic codons in sheep are well known, a genetic selection plan has been implemented in Europe, in order to reduce the prevalence of susceptible genotypes to scrapie. In Italy, no breeding plan for scrapie resistance in goats has been adopted, yet. Likewise, according to the most recent modification of Regulation EU 999/2001 (Regulation EU 772/2020) of the European Commission (EU), based on all the available experimental and in field ...

A vast number of different micro-pollutants (MPs) continuously enters the aquatic environment via diverse pathways and is ubiquitously detected in surface and ground waters. Hence, aquatic ecosystems are exposed to a mixture of MPs including those potentially causing adverse effects in the environment. Endocrine disrupting compounds (EDCs) are MPs of special concern, because of their potential impact on different components of the complex endocrine system and its essential functions like reproduction and development. The major target of EDCs are different hormone receptors, e.g., estrogen, androgen or thyroid hormone receptor. Another important group of MPs are genotoxic compounds, which can irreversibly affect the genome, potentially leading to effects on the population level. Further, herbicides applied to impede weeds' growth, e.g., by inhibiting the photosystem II (PSII), can leach into adjacent water bodies and thus adversely affect the aquatic environment. Prospective and retrospective risk assessments, in e.g., the European Union, were installed to achieve a good chemical and ecological status of freshwater systems. The focus of the current European Water Framework Directive (WFD) to determine the chemical status is mainly compound-based and relies on the detection and monitoring of a defined list of potential adverse compounds, so called priority substances. However, the detection of biologically active compounds, including unknown transformation products, cannot be guaranteed, nor possible combinatory effects of compounds' mixtures can be captured. Furthermore, the enormous number of compounds present in the aquatic environment poses a challenge for the assessment of risk to the aquatic environment and hampers comprehensive chemical characterization. Effect-based methods (EBMs), capturing all substances contributing to an observed effect, are therefore discussed as complementary elements to chemical analysis in line with the WFD. However, the exclusive use of EBMs to directly identify the sample ...

This note analyses the economic and political logic of the proposals for the treatment of COVID debt made by various expert opinions, more or less close to the government. These proposals help to rebuild a narrative of debt while pursuing a conservative political logic, removing any gradual budgetary alternatives. After explaining how, throughout history, the debt amortisation fund system has been tested, we draw the following lessons: far from being reduced to a cosmetic operation, the proposals commit public finances in a disciplinary manner at the cost of a possible increase in the cost of debt financing. This decision, which has already led to the prolongation of a regressive tax — the Contribution to the Reimbursement of the Social Debt, (CRDS) during the pandemic crisis — puts pressure on falling public spending. Finally, the proposals would hinder possible reforms of European economic governance. ; International audience ; This note analyses the economic and political logic of the proposals for the treatment of COVID debt made by various expert opinions, more or less close to the government. These proposals help to rebuild a narrative of debt while pursuing a conservative political logic, removing any gradual budgetary alternatives. After explaining how, throughout history, the debt amortisation fund system has been tested, we draw the following lessons: far from being reduced to a cosmetic operation, the proposals commit public finances in a disciplinary manner at the cost of a possible increase in the cost of debt financing. This decision, which has already led to the prolongation of a regressive tax — the Contribution to the Reimbursement of the Social Debt, (CRDS) during the pandemic crisis — puts pressure on falling public spending. Finally, the proposals would hinder possible reforms of European economic governance. ; Cette note analyse les logiques économiques et politiques des propositions concernant le traitement de la dette COVID formulées par différentes expertises, plus ou moins proches du ...

The growth and concentration of motor vehicles has led to increase demand for urban mobility. Renewed commitments of urban cities are required to achieve the Sustainable Development Goals SDG target 11.2 on urban mobility as well as to enhance overall sustainability of urban transport systems and services. Cities and countries need to track the progress in improving urban mobility. With a view to support evidence-based decision, the thesis introduces the Sustainable Urban Transport Index (SUTI), a comprehensive assessment tool developed by UNESCAP to help summarize, track and compare the state of urban mobility in Asian cities. It also presents the results of pilot application of SUTI in two Asian cities: Greater Jakarta and Colombo completed in 2017. The two pilot cities were able to collect data, analysed and assess the state of urban mobility in their city using SUTI. The visual output display in spider diagram was very useful to comprehend state of all 10 key indicators in a glace. More Asian cities have shown interest in application of SUTI. A workshop held in Colombo confirmed the relevance and significance of SUTI tool to evaluate and assess state of urban transport systems and services in Asian cities and as well as to make comparison among peer cities. Similarly European Commission (EC) has developed a comprehensive set of practical and reliable indicators that support cities to perform a standardised evaluation of their mobility system and to measure improvements that result from new mobility practices or policies. Sustainable urban mobility indicators are a useful tool for cities and urban areas to identify the strengths and weaknesses of their mobility system and to focus on areas for improvement. As cities and urban areas continue to develop Sustainable Urban Mobility Plans (SUMPs) and work towards EU policy goals. The aim is to analyse the sustainable transport indicators of ESCAP and European union in terms of their input data and output result

The report aimed to set the basis of MICADO project and shed some light on the challenges this innovation action faces and establish a more accurate picture of migrant integration in the four cities of interest for this project: Antwerp, Bologna, Hamburg and Madrid. The first section of this report presents a combination of a classic systematic literature review of the state of the art of migrant integration at a European, national and local level in the last 5 years, with a quantitative text analysis that studies the co-occurrence of different topics of interest. This up-to-date analysis includes 558 documents including reports and scientific articles from both the European Union and national scientific journals. The thorough revision of the literature brings us the opportunity to provide the MICADO project with a clear and critically assesed definition and conceptualisation of key terms, and discover which evidence-based individual and contextual characteristics have been found to affect integration in the main domains comprised by MICADO. The second section provides a general overview of secondary data on migrant population regarding the topics of interest (education, employment, health, housing, participation and gender) in a longitudinal and comparative perspective among the four countries involved in the MICADO project. It also shows the difficulty to obtain comparative statistics related to these issues at a local level. A third section presents the migrant integration policy map in the Consortium cities in a multilevel comparative perspective, encompassing the legal and political framework at a national level and public interventions developed at regional and local levels, with the aim of observing the real actions that have been executed for migrant integration and how they match the social, economic and political particularities in the different cities of interest for MICADO. The legal and political framework at national and local levels has followed the Migration Integration Policy Index (MIPEX), ...

In order to understand and minimize the formation of halogenated disinfection by-products (DBPs), it is important to investigate how dissolved organic matter (DOM) contributes to their generation. In the present study, we analysed the DOM profile of water samples from the Barcelona catchment area by high resolution mass spectrometry (HRMS) and we studied the changes after chlorination. Chlorination produced significant changes in the DOM, decreased the average m/z and Kendrick mass defect (KMD) of their spectra and decreased the number and abundance of lignin-like features. The Van Krevelen (VK) fingerprint exhibited several noticeable changes, including the appearance of highly oxidized peaks in the tannin-like region (average O/C, 0.78 ± 0.08), the appearance of features with low H/C and the disappearance of more than half of the lipids-like features. Up to 657 halogenated peaks were generated during sample chlorination, most of which in the condensed hydrocarbons-like and the lignin-like region of the VK diagram. Around 200 features were found to be strongly correlated (ρ ≥ 0.795) to the formation potential of trihalomethanes (THMs) and 5 were correlated with the formation potential of haloacetonitrile (HANs). They all were plotted in the lignin fraction of the VK diagram, but both groups of features exhibited different nitrogen content: those features related to HANs FP had at least one nitrogen atoms in their structures, whilst those related to THMs did not. ; This project was funded by the Spanish Ministry of Science,Innovation and Universities, AEI-MICIU, and the European Fund forRegional Development under the National Program for Research Aimed at the Challenges of Society, through the project NDMA_Predict (CTM 2017-85335-R); and by the European Union's Horizon2020 Research and Innovation Programme, through the MANTEL-ITN Project (Grant No: 722518). The authors thank Generalitat deCatalunya through Consolidated Research Group ENV 2017 SGR1124 and Tech 2017 SGR 1318. ICRA researchers thank funding ...

This deliverable reports on activities pursued in the context of Task 5.4. "Community Building", which is a part of WP5 "Language Resource and Service Sustainability". It also contains a summary of the "Innovation" and "Sustainability" events to be organized by the project once every year. Task 5.4 deals with raising awareness on the potentials of Linguistic Linked Open Data (LLOD) driven language resources and services, beyond the consortium and related initiatives. It is complementing the dissemination strategy of Prêt-à-LLOD, which is described in Section 2 of the deliverable on the Project Dissemination Report (D6.1.1). A way to achieve this goal is to contribute to the extension of existing standards, or even in the creation of new ones, if needed. Partners of Prêt-à-LLOD have intensively explored their relations to the relevant ISO and W3C committees. Further, discussions with the Text Encoding Initiative (TEI) community have been initiated. Such activities aim to establish a community extension across standardisation bodies. Prêt-à-LLOD standardisation activities are reported in detail for the first year of the project in the deliverable D5.1 "Report on Vocabularies for Interoperable Language Resources and Services". From year 2 on they will be reported in the corresponding versions of the deliverable for task 5.4: D5.4.2 and D5.4.3. A second type of activities consisted in organizing LLOD-specific hackathons or datathons and in contributing to spring and summer schools, complementing thus the T6.1 dissemination activities (see D6.1.1) with in-depth training activities. A third type of community building efforts consisted of presenting the methodologies and results of Prêt-à-LLOD in industry events, especially those relevant to the WP4 use cases. Concerning the Government use case, Prêt-à-LLOD also contributed to a specific workshop organized in the context of the Connecting European Facilities (CEF) activities, as well as to an event organized by the European Publication Office. Finally, Prêt-à-LLOD is ...

The subject of this master thesis are the "Foreign direct investments and renewable energy sources: legal analysis of current developments". The topic is focused on the effects brought by incentivizing long-term investments in the energy sector and the possible 'scenarios' that could follow as an outcome. In the introduction, the aim is to describe how the renewable energy sector usually depends on large, upfront investments, which take long period of time until the invested amount is returned. Given the substantial initial capital investment required, many countries (particularly those in the European Union) have enacted schemes, such as feed-in tariffs or other special rates, to encourage long-term investment. Investors in the renewable energy sector have a strong interest in the stability of this regulatory regime and every investor strongly values the continuity of any incentive schemes for renewable energy over the period of expected recovery. The paper also closely observes the impact and the meaning of protection from unwarranted government policy changes that could amount to expropriation or even to a denial of fair and equitable treatment. An important milestone and the key to assurance of the future investors is the Energy Charter Treaty (ECT), originally concluded in the aftermath of the Cold War, with a purpose to integrate the former Soviet Union's resource-rich energy sectors into the European market. The role of the Treaty is briefly discussed as the ECT provides an international legal framework for energy cooperation, particularly in Europe. Since the past decade saw a significantly increased level of investment, including foreign investment as a result of international initiatives on the development of alternative energy sources, a significant number of countries have implemented government subsidies and support schemes to encourage investment in renewable energy. These measures were designed to encourage renewable resources usage and to gradually decrease the continued use of fossil fuels. The ...