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21.
A review on cost-effectiveness analysis of agri-environmental measures related to the EU WFD: Key issues, methods, and applications 总被引:1,自引:0,他引:1
The European Water Framework Directive (WFD) explicitly integrates economics into water management and water policy in Europe. Specifically, Article 11 and Annex III of the Directive call for a cost-effectiveness analysis (CEA) of alternative mitigation measures as a requirement in formulating Programme of Measures (PoMs) to achieve ‘good ecological status’ for all waters in Europe. As agriculture is supposed to be the major contributor to diffuse water pollution, CEA of agri-environmental measures has been given paramount importance in establishing the PoMs. This paper summarises the status, significance, and methodological limitations of WFD-related CEA studies in Europe. Cases from the United Kingdom, countries surrounding the Baltic Sea and central and southern Europe were included in the review. Review results indicate that most WFD-related CEA studies: (1) were based on models of ‘representative’ farms without capturing the variability among real-world farms; (2) concentrate on a single ecological effect of measures or are based on cost estimates of the sectors directly involved in the pollutant-reduction programme (i.e., co-benefits, trade-offs, and external costs were not examined); and (3) did not incorporate uncertainties in both cost and effectiveness estimates. Based on the review results, the paper suggests policy implications and recommendations for future research in the field. 相似文献
22.
We identify two key stages in the river basin planning process under the Water Framework Directive: the selection of instruments for a programme of measures to achieve the environmental targets, and disproportionate cost analysis to determine whether selected measures involve high costs. Some EU member states such as Denmark are operationalising these two key stages using cost effectiveness analysis and cost-benefit analysis. However, implementation guidelines encourage the active involvement of all interested parties in the implementation of the Directive. We discuss the potential benefits of actively involving non-state actors, which can be summarised as increasing the effectiveness of policy and improving its implementation. Criticising the emerging economic decision-making approach, we argue that economic analyses could result in a missed opportunity to capitalise on the potential benefits of involvement. The article discusses the appropriateness of actively involving the public during the two aforementioned decision-making stages and suggests concrete ways in which active involvement may be operationalised. We conclude that member states should not implement a minimum form of participation to comply with the statutory requirements of the Directive, but should strive for active involvement due to the potential for increasing the effectiveness of the Water Framework Directive and improving its implementation. 相似文献
23.
Arjan Brouwer 《Accounting in Europe》2017,14(1-2):137-149
AbstractDutch law (B2T9) is positive towards IFRS. IFRS may be used by all entities, there is a specific option for entities using IFRS in the consolidated financial statements to apply an IFRS-friendly version of B2T9 in its separate financial statements, and IFRS for SMEs can be used by non-listed and non-regulated companies in combination with B2T9. In the process of adoption of the 2013 EU Accounting Directive only limited references have been made to IFRS. This is not an indication of a reduced interest in IFRS, but is a result of limiting the changes of B2T9 to those that are necessary as a result of changes at the EU level. The Dutch Accounting Standards Board, issuing Dutch Accounting Standards (DAS), considers IFRS when developing and changing its standards. In addition to the IFRS option DAS often include one or more additional optional treatments that are considered suitable for non-listed companies. The Dutch regulatory authority AFM is also positive towards IFRS and even advocates elimination of non-IFRS options from Dutch GAAP as much as possible. The number of major differences between Dutch GAAP and IFRS is relatively limited, with only a few differences that cannot be avoided by an entity when preparing financial statements under Dutch GAAP. 相似文献
24.
AbstractWe examine the changes in Croatian accounting regulation, in the context of 2013/34/EU Directive implementation and analyse indirect effects of IFRS on national reporting regulation for non-listed companies. The main goal is to determine the level of conformity between Croatian accounting rules and IFRS as adopted by EU. Analysis shows that IFRS are used in the great extent as a source for provisions in Croatian Financial Reporting Standards (CFRS). There are only a few major differences between Croatian financial reporting standards and IFRS. However, there are a number of IFRS standards that are considered not to be relevant in the context of CFRS, as CFRS are intended to be used only by SMEs. Nevertheless, the management is permitted to use provisions and guidance from IFRS, if CFRS provisions are not applicable to a certain transaction or event. 相似文献
25.
Oliver C. Füg 《Journal of Consumer Policy》2008,31(1):45-61
The protection of underage viewers against programmes harmful to their development has been a long-standing concern in national
broadcasting systems and was recognized by the Television Without Frontiers (TWF) Directive as a fundamental issue in European
audiovisual regulation. Policy discussions accompanying the most recent reform of the Directive confirmed the need to ensure
adequate protection also in the context of on-demand services, while disagreeing over the method by which this should achieved.
This article outlines the evolving regulatory regime for the protection of minors against unsuitable programming and presents
the legislative proposals drafted by the institutions in the course of the ongoing reform process. The analysis demonstrates
that while the concern for protecting minors perseveres in the face of the new Directive’s response to audiovisual convergence,
the envisaged rules for on-demand services lead to a noticeable differentiation of the basic regulatory tier, and a concomitant
concern for the effectiveness of protection.
相似文献
Oliver C. FügEmail: |
26.
2006年1月和7月,欧盟先后对在欧盟范围内生产和销售的电子电气产品正式实施WEEE和RoHS指令,而"第三波绿色指令"即EUP指令又于2007年8月11日正式实施。欧盟是我国电子电气产品最大的出口市场,这些绿色指令的实施必将对我国电子行业产生巨大影响。我国相关企业与政府部门应积极采取应对措施,以进一步推动我国电子行业的技术进步和产业升级,提高国际竞争力,最终实现持续发展的目标。 相似文献
27.
In 2004 the Transparency Directive increased the reporting frequency by mandating the Interim Management Statement (IMS). However, only nine years later, the EU announced that it was making quarterly reporting voluntary again, arguing that IMSs are redundant as they are unlikely to contain any additional information not already required by the Market Abuse Directive (MAD). The current paper tests this argument empirically. For that it collects data on trading statements from a post-MAD pre-IMS year and uses these statements to predict which IMSs are genuinely incremental firm announcements (‘incremental IMSs’) and not simply substitutes for otherwise disclosed trading statements (‘non-incremental IMSs’). It then calculates three-day abnormal return variability and abnormal trading volume associated with incremental and non-incremental IMSs and it makes three observations. First, the introduction of IMSs coincided with a substantial reduction in other trading statements consistent with a large substitution effect between IMSs and non-periodic trading statements. Second, incremental third-quarter IMSs, but not incremental first-quarter IMSs, exhibit significantly positive abnormal return variability and abnormal trading volume, suggesting that the withdrawal of IMSs will involve the loss of some relevant information. Third, higher abnormal return variability and trading volume for non-incremental IMSs, relative to incremental IMSs, are consistent with the argument that a MAD-only regime will ensure the release of most relevant information. 相似文献
28.
Adrian Wilkinson 《International Journal of Human Resource Management》2013,24(7):1279-1297
Most research on employee involvement (EI) has focused on large or ‘mainstream’ organizations. By adopting those schemes which ‘appear’ to work well in larger organizations, smaller firms assume there will be enhanced employee commitment beyond formal contractual requirements. The main question in this paper is whether EI schemes designed by management will suffice under the 2004 Information and Consultation of Employees (ICE) Regulations. The paper focuses on SMEs which tend to favour informal and direct EI, and it remains unclear how these methods will be played out under the new regulatory environment. Evidence from four case studies is presented here and it suggests that the ICE Regulations impose new challenges for smaller firms given their tendency to provide information rather than consult with employees. It also appears organizational factors, workplace relations history and the way processes are implemented at enterprise level may be far more important than size itself. 相似文献
29.
This paper details the design and implementation of a participatory modelling process in the Baixo Guadiana River Basin, in Portugal. A group of stakeholders was involved in a causal mapping exercise that lead to the development of a shared view of the problems, pressures and impacts characterizing the river basin. A simulation model was also developed to support experimentation with alternative management scenarios for the area. The paper looks critically at the evaluation of the participatory modelling outcomes, both at the individual and group levels, discussing the role of this approach in supporting the scoping stages of river basin planning and management processes. On the downside, the unstable group composition seems to have hindered the chances of producing a higher impact in the functioning of the group, and subsequently the capacity to sustain the level of collaboration required to achieve the strategic river basin objectives established during the participatory modelling process. The paper discusses the issue of group stability as well as some options to overcome the limitations of unstable participant groups. The strengths of participatory modelling, as underlined by the Baixo Guadiana experience, include the flexibility to adapt the method to different contexts and participatory designs and the capacity to structure the active involvement of stakeholders, providing an open and shared language for collaborative policy design, fostering learning and knowledge integration. 相似文献
30.
Henry Jarva 《Accounting in Europe》2017,14(1-2):88-93
ABSTRACTWe investigate how Finland has applied Directive 2013/34/EU of the European Parliament and of the Council to the annual financial statements, consolidated financial statements and related reports of certain types of undertakings. In addition to the implementation process and general implications of the Finnish Accounting Act, we emphasize its implications and interplay with IFRS. We conclude that the national implementation of Directive 2013/34/EU successfully diminished the administrative burden experienced by small companies. 相似文献