欧盟ErP指令对中国能耗产品出口影响及应对

文章介绍了欧盟ErP指令的主要内容和实施进展，分析了欧盟的ErP指令对中国耗能产品出口带来的负面影响，最后提出应对策略，为我国能耗产品成功跨越绿色贸易壁垒提供了帮助。     

欧盟环保指令最新进展与绿色应对

在世界绿色环保浪潮中,欧盟不断制定和出台一系列环保指令,使我国出口企业面临巨大考验。本文在跟踪欧盟WEEE、RoHS、EuP三大指令最新动态的基础上,探讨指令对我国出口企业的影响,以及发展绿色产品的应对建议,希望有助于我国出口企业掌握及时动态信息以应对日趋严峻的国际形势。     

欧盟PFOS指令对我国纺织业和皮革行业的影响及对策

本文简要介绍了欧盟PFOS指令，重点讨论了PFOS指令的实施对我国纺织业和皮革业的巨大影响，最后文章就我国纺织业和皮革行业如何成功跨越绿色贸易壁垒提出了一些有效的对策。     

欧盟绿色指令对我国制造业供应链的影响与对策

“WEEE指令”、“ROHS指令”及“ELIP指令”三大欧盟绿色指令的实施对我国制造业在成本等方面的提高,导致我国对欧出口量的大幅下降,使整个制造业供应链上的企业产生重大的变革。因此,制造企业应树立绿色观念,发展信息化建设,构建绿色供应链,使企业找到新的出路。     

欧盟再次修订TRoHS和WEEE指令部分内容

最近,欧盟对两个绿色指令—ROHs指令和WEEE指令再次进行了修订,福建省相关企业应引起高度重视。这次欧盟对RoHS指令的修订内容为：对指令中电器与电子设备所含有毒物质的限制进行了修订,将十溴联苯醚（Deca-BDE）从豁免清单中清除,从2008年7月1日起,在欧盟进口产品中将禁止检测出十溴联苯醚。     

耗能品中小企业绿色供应链管理设计方案构想——国际环保指令对策研究

欧盟、美国、日本不断推出的日益严格的能耗产品生态设计、节能等环保指令,正强烈左右着我国同上述国家(地区)进行贸易往来的相关产业发展,尤其对我国生产耗能产品的中小企业出口贸易产生显著的影响。本文首先分析国际环保指令对耗能品中小企业的影响,提出了实施绿色供应链管理的思路,以及实现产品设计过程、产品材料的选择、供应过程优化的具体设计方案,以有效应对国外绿色技术贸易壁垒。     

浅析欧盟特种设备监管

文章就欧盟对特种设备的监管方法进行了研究,包括欧盟特种设备指令的适用范围、内容以及市场监督方式,并就欧盟新方法指令的特点进行了分析,提出了有关我国特种设备监管的建议对策。     

欧盟再次修订RoHS和WEEE指令部分内容

最近，欧盟对两个绿色指令—ROHs指令和WEEE指令再次进行了修订，福建省相关企业应引起高度重视。这次欧盟对RoHS指令的修订内容为：对指令中电器与电子设备所含有毒物质的限制进行了修订，将十溴联苯醚（Deca-BDE）从豁免清单中清除，从2008年7月1日起，在欧盟进口产品中将禁止检测出十溴联苯醚。     

论欧盟双指令及我国企业的应对

分析欧盟双指令给我国带来的影响和机遇,并提出应对措施.     

《欧盟玩具安全新指令》解读及玩具产品在RAPEX中的通报和案例分析

本文介绍了2009/48/EC《欧盟玩具安全新指令》主体内容、新旧指令的差异,分析了近年来欧盟非食品类消费品快速预警系统(RAPEX)通报中玩具产品的情况,并通过案例解析新指令下中国玩具产品被通报的原因,最后对我国相关企业的发展提出了建议。     

Harmonizing the notes in the UK and France: a case study in de jure harmonization

This paper provides a case study of the process of de jure harmonization of financial reporting by examining the extent to which in the UK and France the regulations relating to the notes on the accounts (annexe) have been harmonized by the Fourth and Seventh Company Law Directives of the European Union and ‘deharmonized’ by other regulations. It looks at the requirements of the directives in relation to the notes and the reactions in the two countries to those requirements. It examines a number of areas in which implementation of the directives has been different, viz. consolidated financial statements; exemptions and extensions; financial statement formats; accounting policies; true and fair view; and tax. Finally, it explores the problem of readability and understandability and the choice between disclosure in the notes and disclosure elsewhere.     

欧盟EuP指令实施动态及应对策略

欧盟用能产品生态设计框架指令（EuP指令）已经生效，虽然欧盟各国相关法律转化和实施细则制定工作有所延迟，但自2008年以来，实施细则的出台速度明显加快，已有包括照明产品在内的八类实施细则相继出台并实施。当前我国外贸产业的发展正遭受金融危机的巨大冲击，加强EuP指令的应对工作已变得尤为重要和紧迫。     

Accounting-based Valuation of Polish Listed Companies

This study examines the value relevance of the new accounting system in Poland. Using a model derived from the Edwards-Bell-Ohlson valuation framework, the relation of current earnings and lagged book values with the stock prices of Polish listed companies is tested. The accounting data are derived from the financial statements prepared under The Act on Accounting of 1994 , which assured a full compliance of the Polish accounting standards with the European Union directives. The results show that both current earnings and lagged book values are positively and significantly related to prices, and the magnitude of this relation is comparable to that reported in more advanced markets. Also, the incremental information content of lagged book value is greater than that of current earnings.     

The legal liability of auditors in Germany

The European Union tried to harmonize the qualifications of auditors in member states through the Eighth Company Law Directive. However, other aspects of the regulation of auditors have not been dealt with in EC directives and show a wide diversity. Rules concerning the liability of auditors are one example of this diversity. Germany provides an extreme example in the case of this liability problem, since it is operating with a capped liability and providing third parties with only few possibilities to sue an auditor. This limited liability is probably one reason for a small number of cases. The purpose of this article is to describe and to review critically the German system of auditor's liability, and to identify specific environmental German factors which might explain the current system.     

Re‐Thinking Territorial Cohesion in the European Planning Context

The socio‐economic dimensions of cohesion have long been considered an integral part of Europeanization. However, recently a third dimension has been added to the Europe 2020 cohesion policy debate: territorial cohesion. Consequently this term is as yet undeveloped, resulting in a lack of consensus on how to define and interpret it. Such ambiguity represents a theoretical and empirical challenge to regional actors needing to respond to European Union (EU) directives while operationalizing the concept within their national and/or regional agendas. This article uses Portugal as a case study to examine how the concept of territorial cohesion is being interpreted and transposed from EU‐based to territorial‐based instruments and policy documents. First, we conducted a qualitative content analysis (QCA) of a selection of European and regional publications to compare their intrinsic discourses. This was followed by around 60 structured qualitative interviews, conducted with leading actors who had been instrumental in writing or implementing regional policy documents. On the basis of this dual analysis we conclude that, as a whole, the writers of the Portuguese strategic documents successfully transposed this concept, although perceptible differences exist between regions, as local actors have selectively redefined it to better suit their strategic priorities. These differences are debated with the aim of contributing to the design of effective public policies that facilitate inclusion, cohesion and Europeanization.     

Multi‐level Environmentalism and the European Union: The Case of Trans‐European Transport Networks

In the European Union, trans‐European transport networks (TENs) are a vital element in the constitution of one European space in order to enable the free movement of people and goods throughout the Union. Their construction, however, often causes environmental degradation. Opposition to EU politics is mostly voiced at the level of individual nation‐states. As the case of TENs reveals, however, protest against European policy projects with environmental side effects can take the form of ‘multi‐level environmentalism’, linking lobbying and ‘conscientization’ in Brussels with direct action at the national and local levels. Civil society theory, social movement theory and governance theory help ensure a theoretically informed answer to the question of how the resistance to TENs is organized and framed. By questioning dominant problem definitions and solution strategies, environmental movements and movement organizations, both in Brussels and in the individual nation‐states, point to the possibility of looking at social and political reality from another, non‐hegemonic point of view. In this way, they contribute to challenging the often biased technocratic, growth‐oriented character of the European Union.     

National versus supranational bank regulation: Gains and losses of joining a banking union

We ask how the structure of international banking affects the decision of a national regulator to join a banking union and to transfer regulatory powers to the supranational level. The focus is on bank supervision and bank resolution. A national regulator ignores possible gains or losses, which accrue to other jurisdictions if banks are internationally active. A supranational regulator takes these regulatory external effects into account. While supranational regulation improves total welfare, this is not necessarily the case for welfare in single countries. By analyzing the size and determinants of spillover effects we show how they constrain a country’s willingness to participate in a banking union. Our results may explain why some member states of the European Union currently hesitate to join the European Banking Union.     

国外低碳经济发展的经验及比较

本文从战略导向、政策立法、经济调节、技术支持和资金投入等五个方面,对欧、美、日、印发展低碳经济的状况进行了阐述,并对其进行了比较分析,得出:各国都意识到发展低碳经济的重要性,要不断探索新能源,加强国际合作;但由于国情不同也存在一些差异,欧盟和日本政府对发展低碳经济的认识具有前瞻性,在方法的逻辑性与技术的先进性方面,日本更具优势;在此基础上,提出我国要借鉴国外的成功经验大力发展低碳经济,走低碳可持续发展之路。