Suchergebnisse

2005 is a watershed year for the application of International Accounting Standards (1ASs) in the European Union. From the first of January this year, all listed European companies must prepare their consolidated accounts using IASs or International Financial Reporting Standards (IFRSs). This requirement represents a quantum leap in the use of a single consistent set of accounting standards for capital markets in the European Union.

The notion of ownership is well known in relation to global governance.In the realm of EU macro-economic coordination, it hasbecome a buzzword since the revamping process of the EuropeanSemester in 2015. This article investigates how ownership by fourtypes of domestic actors (governments, administrations, parliamentsand social partners) manifests itself in the EuropeanSemester. We conceptualize three types of ownership, namelyinstitutional, political, and cognitive. Using network analysis, semistructuredinterviews, and a small-scale survey, we find that ownershipis strongest among governments and administrations whichare able to shape the outputs of the European Semester (institutionalownership) with little political disagreement (political ownership).While national parliaments display low levels of all types ofownership, employers and unions exhibit relatively strong cognitiveownership. We conclude that the European Semester remains abureaucratic process contributing to building a multi-level administrativespace rather than an arena for political debates. ; SCOPUS: ar.j ; info:eu-repo/semantics/published

I investigate the relationship between short-term instability and output growth in the European regions, using disaggregated data for six manufacturing activities over the period 1980–2006. The results show a positive link between sectoral volatility and growth. This finding is robust to the inclusion of additional explanatory variables in the analysis and is not driven by any specific sector or country. The observed relationship suggests that traditional stabilization policies that attempt to reduce the fluctuations of the business cycle may be harmful for regional growth in the long run.

The two naval operations set up until now by the EU, Atalanta and Sophia, have demonstrated a growing level of consensus and willingness by Member States, a great number of which participating in both operations. Furthermore, and more clearly in the case of Atalanta but also in the first stages of Sophia, it can be said that these CSDP activities have been highly successful, taken into consideration the level of accomplishment of their respective goals. Having shown its potential, the launching of naval operations in crisis management could be seen as a step forward in the creation of a Security and Defence Union. Therefore, the next step in European integration regarding security matters can be the implementation of the Permanent Structured Cooperation anticipated in Article 42.2 and 46 of TEU and developed in Protocol No 10 annexed to the Lisbon Treaty. That achievement would be the landmark that would generate the nucleus from which a Security and Defence Union can emergeReceived: 14 December 2017Accepted: 10 January 2018Published online: 28 March 2018

AbstractDuring the 2010s, research focusing on the dismantling of policies grew considerably and contributed to a better understanding of the dynamics of policy change. Policy termination, that is, the complete deleting of policies, is a separate but equally relevant concept, yet it has been overlooked due to the difficulty of obtaining the extensive datasets needed to demonstrate patterns. We seek to fill this gap in research by providing a first analysis of policy termination in the European Union (EU), based on a dataset of over 120,000 EU policies. After differentiating the concept of termination from dismantling, we analyse the prevalence of termination between 1971 and 2021 across all policy areas. We show that termination is a constant but limited feature of EU policy‐making, and, in contrast to existing assumptions, termination was not more prominent during the 2010s despite the rhetorical commitments to more streamlined regulation.

Rapid diagnosis of the risk of an entrepreneur's insolvency is of great importance for the socio-economic environment. This issue is of particular importance in the context of the financial crisis caused by the COVID-19 pandemic. The insolvency resulting in the announced bankruptcy brings a lot of harm to the debtors themselves (their shareholders), creditors and the entire economy. A much better solution is the restructuring of the debtor. For the purposes of predicting insolvency can be used Artificial Intelligence although traditional methods are also in use. For these reasons, in European Union law, the Restructuring Directive focuses on the anticipation of debtor's insolvency. The text refers to possible directions for the implementation of the directive in national laws. The aim of the study is to analyze the available methods of early warning against insolvency. As a result of the research, the ways of implementing the Directive were proposed.

Enthält Rezensionen von: Pardo, Sharon ; Peters, Joel: Uneasy neighbors : Israel and the European Union. - Lanham/Md. : Lexington Books, 2010 + Hanelt, Christian-Peter ; Möller, Almut: Bound to cooperate : Europe and the Middle East II. - Berlin : Bertelsmann Stiftung, 2008 + Musu, Costanza: European Union policy towards the Arab-Israeli peace process : the quicksands of politics. - Basingstoke : PalgraveMacMillan, 2010

Economic disparities among the regions of the European Union are more pronounced than among countries. Structural Funds have played a crucial compensatory role, promoting the economic development and real convergence of lagging regions. The amount of resources destined to regional policy and the conflicts arising from its funding and distribution create the need for an adequate theoretical foundation or model to help politicians solve the distribution problem. In this paper we propose an empirical procedure to carry out and evaluate different distributions of funds for the periods 1989 – 93 and 1994 – 99. We begin with the estimation of an augmented production function to permit the calculation of the expected GDP per capita. We then propose a nonlinear programming method to simulate alternative distributions of Structural Funds among Objective 1 regions, based upon two different approaches: equal development, and equal opportunities. For these two approaches we calculate different possibilities, ranging from highly efficient to highly equitable, with the result that we are able to show the 'frontier' of optimal distributions. Finally, we evaluate these results and compare them with the real distribution.

The book 'International Relations and the European Union: Values before Power' treats the role, status, and nature of the European Union in contemporary international relations, with special emphasis on the value corpus and potential of the European Union in relation to other actors on the global political stage. In this context, the operationalization and rationalization of the nature of the European Union, i.e. its postmodern determination and the deeply planted modern core, composed of 27 sovereign member states, is being established. The book also analyzes the institutional and political architecture of the Lisbon Treaty, especially in the area of EU's Common Foreign and Security Policy, as well as the legal implications of this Treaty for the further development and transformation of the EU into a political union. Consequently, elitism and parochialism are identified as the key obstacles for further development of the European Union as a coherent and effective political union. Furthermore, the possible development perspectives of the European integration process in the future are presented, with special emphasis on the concept of an 'avant-garde Europe'. The book also discusses the status and role of the EU in relation to the BRICS grouping and their external and internal value capacity, in the context of the contemporary international liberal order, taking into account the new global deviations, such as the rise of populism and illiberalism in Europe and the world. Immediately after that, the EU's relations with China are analyzed, taking into account the Chinese 'project of the century', embodied in the 'Belt and Road Initiative', considered as a process of expansion of Chinese influence in the global context. In the context of the EU's establishment as an actor in international relations, special attention is paid to the imperial past of its member states, especially since out of 27 EU member states, 10 of them are former colonial empires. Hence, conclusions are drawn about the possibilities for deepening the cooperation between the EU member states with their former colonies (today sovereign states), but this time in the favor of the European Union global goals and interests. Finally, the book analyzes the EU's projections on the creation of a new, post-American international context, according to its 'ideological baggage' composed of the values of multilateralism, regionalism, and institutional creativity, as a 'community of values', firmly constituted on the power of law, instead of on the right of force.

In this contribution we demonstrate that European citizens distinguish between political and instrumental Euro-scepticism and indicate the extent to which these Euro-sceptic positions are endorsed. Data from 143,367 European citizens in 15 countries and 182 regions show that political Euroscepticism constitutes a cumulative evaluation in each European country. European citizens who are Euro-sceptic on international policies are also Euro-sceptic on joint decisions on immigration policies and sociocultural policies. Moreover, we notice that political Euro-scepticism is modestly correlated with instrumental Euro-scepticism. We explore the extent to which both forms of Euro-scepticism vary between countries and regions and to what extent the percentages of missing values on these measurements affect the degree of Euro-scepticism at the national and regional level. This contribution shows that research on Euro-scepticism to date is skewed by a focus on instrumental Euro-scepticism.