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Etf Dow Jones. Why, in the context of his proposed audit reforms, the Commissioner has made no reference to the impact on audit quality of auditors having to apply defective accounting standards? The consequences of the use of IAS in annual accounts should then be considered by Member States using that possibility. Under IAS 39 certain types of financial instruments incl.

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This method of accounting better reflects the business model of reporting entities which intend to hold their financial assets until maturity. The Commission still considers that this method should be improved, in particular, to mitigate its pro-cyclicality. In this context the IASB has undertaken a review of IAS 39 and intends to issue a new impairment model allowing banks to make more provisions on expected future cash flows.

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The proposals on audit policy focus on clarifying the role of the auditor, improving their independence, strengthening national and European oversight and creating a European Single Market for the provision of statutory audit services. Auditors are responsible for the correct application of the principles and rules set in the accounting standards.

Entities have the possibility under IFRS to provide additional information of their financial position. Can the Commission provide information on the use of the Structural Funds in Greece, in particular as regards the implementation of programmes targeted at improving energy efficiency? From what I have heard, there have been suspicions that Community rules were breached when this work was carried out, which have led to the freezing of part of the funds allocated.

Can it confirm that funding for this project has been frozen due to breaches of Community rules? The Commission will carry out further checks on this project in order to ensure that it has been thoroughly verified and that expenditure is legal and regular. In line with the shared management principle used for the administration of cohesion policy, project selection and implementation is the responsibility of national authorities. El objetivo de esta norma es abrir, reducir o suprimir derechos de aduana de diversos productos pesqueros para garantizar a la industria comercializadora y transformadora un nivel de abastecimiento adecuado.

The objective of this regulation is to open, reduce or eliminate customs duties for various fishery products to ensure an adequate supply to the distribution and processing industry. The regulation also permits the Member States to draw the necessary quantities from the quota amount, corresponding to their actual imports.

One of the circumstances that made this measure advisable in the case of this species was the fact that the anchovy fishery has been closed for the last five years. Now that the fishery has been reopened and taking account of the level of catches and the expected stocks of the species in the sea, we should like to know:. In accordance with the fourth recital of the regulation, has contact been made with the Spanish Government to adjust the way in which this rule is applied in practice in the case of Engraulis anchoita , after the reopening of fishing for this species in the Bay of Biscay?

These consultations continue during the first quarter of In the same manner, Member States, including Spain, have also been informed and consulted in the last quarter of and first quarter of Tali punti di controllo sono i principali posti di frontiera tra i due paesi. I tunisini hanno deciso di chiudere il passaggio frontaliero e qualche giorno dopo alcuni colpi d'arma da fuoco sono stati esplosi attraverso il confine. La maggioranza delle persone e delle merci che entrano nella capitale, Tripoli, passano attraverso il punto di controllo di Ras Jdir.

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Anche il contrabbando di armi rappresenta un motivo di seria preoccupazione e in novembre alcuni funzionari ONU hanno incontrato il governo tunisino per discutere dell'impatto che la circolazione delle armi esercita sullo status sociale ed economico della regione e, in particolare, sul settore turistico. La moglie di Gheddafi e alcuni dei suoi figli si trovano attualmente in Algeria, ma nel settembre il governo algerino ha annunciato che avrebbe riconosciuto il Consiglio Nazionale di Transizione, un segnale che ha dato adito a speranze di miglioramento nelle relazioni tra i due paesi.

Nel contempo, secondo notizie riferite dai mezzi di informazione, almeno 87 libici sono stati catturati mentre tentavano di trasferire armi a gruppi aderenti all'AQIM organizzazione di al-Qaeda nel Maghreb islamico. Sono stati inoltre segnalati altri casi di contrabbando di cibo, oro e droga. Since the fall of the Gaddafi regime in Libya, security on the borders of Algeria and Tunisia has been a subject of concern for the interim Libyan authorities.

These are the main border posts between the two countries. The Tunisians decided to close the border crossing, and a few days later gunshots were fired across the border. Most people and goods entering the capital, Tripoli, come through the Ras Jdir checkpoint. Weapons smuggling is also a serious concern, and in November UN officials met with the Tunisian government to discuss the impact of the circulation of weapons on the social and economic status of countries in the region, and in particular on the tourism sector.

The country was also accused of providing bases for and even arming pro-Gaddafi forces. Meanwhile there are media reports which assert that at least 87 Libyans were caught while trying to transfer weapons to groups belonging to AQIM Al-Qaeda Organisation in the Islamic Maghreb. Other instances have been reported of food, gold and drugs smuggling. If so, what were some of the outcomes? Tuttavia, Jalil deve affrontare numerosi ostacoli, a causa della frammentazione del potere avvenuta in seguito al rovesciamento del regime di Muammar Gheddafi.

Jalil ha anche tentato di aprire un dialogo con i comandanti militari locali.

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  4. Inoltre, a livello regionale, potrebbero i problemi della Libia diffondersi anche ai paesi vicini? L'Unione europea finanzia da tempo le ONG internazionali che si occupano della rimozione degli ordigni inesplosi, delle armi e delle munizioni disseminati negli ex campi di battaglia. L'UE sostiene gli sforzi che l'attuale governo provvisorio sta compiendo per guidare il paese attraverso il difficile processo di transizione verso l'elezione di un Consiglio nazionale, prevista per il giugno L'Unione continua a impegnarsi per aiutare la Libia e gli altri paesi della regione a intraprendere un processo di transizione democratica.

    Nell'ambito del dialogo generale con i partner locali e internazionali, l'UE discute regolarmente con questi dello sviluppo della situazione in Libia. The president of the NTC, Mustafa Abdel Jalil, seeks to establish recognition of its political authority throughout the country, to respond to day-to-day governance issues, and to create a national army in order to speed up the process of disarmament. Nevertheless, he faces numerous obstacles as a result of the fragmentation of authority which occurred with the overthrow of the regime of Muammar al-Gaddafi.

    Although the NTC president may represent Libya abroad, in reality the country is under the control of several military councils. In the west, authority is mostly divided amongst militias and military brigades, since during the uprising it was not possible to access support from the NTC based in Benghazi.

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    7. The military councils are based in Tripoli a council headed by Abdul Hakim Belhaj , and in the towns of Zentan and Misrata. There are also some to other disparate military groups, which operate within neighbourhoods and small villages, and may be distinguished on the basis of their tribal or ethnic identities. There is a danger that these armed military groups may not recognise the legitimacy of the NTC and may refuse to unite to form a national army.

      President Abdel Jalil is trying to foster a sense of national solidarity. He has attempted to engage in dialogue with local military commanders. In addition, is there the potential for a regional overspill of the problems in Libya to neighbouring countries? The EU has been active funding international NGOs working on the removal of unexploded ordnances, arms and ammunition scattered in former areas of fighting.

      At the same time it regularly discusses the disarmament process with the authorities directly. The EU remains committed to helping Libya and other countries in the region undertake a process of democratic transition. The EU regularly discusses the developing situation in Libya with regional and other international partners as part of its general dialogue with them. The Greek Government in recent weeks has launched a series of discussions on the reduction of wage costs in the private sector, inviting social partners to join in social dialogue as has become customary in Greece , fostering the impression that, in the event of the social dialogue not yielding satisfactory results in terms of the proposals submitted by the Troika, it will proceed to intervention via legislative fiat — arousing suspicions of being ready to undermine anything that could legitimately be called social dialogue.

      Given that it is one of the three members of the Troika, have proposals been made by the Troika to the Greek Government on reduction of wage costs in the private sector and, if so, what are they?

      International Financial Reporting Standards (IFRS) : Wiley-VCH :

      On the contrary, it evidently has the potential to generate substantial social unbalance — exacerbating poverty and material deprivation — particularly in the light of the fact that Greece has no minimum guaranteed income system. The Greek Government promoted dialogue between social partners viewing to reach an agreement to support competitiveness, growth and employment.

      These lead to the conclusion that further wage adjustment is necessary to secure higher employment and more competitiveness over the medium term. Without decisive efforts, the adjustment would continue slowly and taking place via further increases in unemployment. Promoting wage adjustment, the programme stresses the fight against joblessness as a rising unemployment would deprive more people of labour income.

      Also, for a considerable number of cases, those earning the new minimum wage values are likely to be still above the poverty line measured in relation to median income.

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      According to recent studies, many types of plastic packaging contain harmful chemical substances, such as DEHP and bisphenol A. Taking these recent studies into consideration, does the Commission intend to ban plastic packaging for foodstuffs intended for children? The safety evaluation takes into account the possible transfer of the substances into food including food which is consumed by children. The plan also highlights how important proper use of ICTs can be in cutting costs in the public sector, and the need to make use of ICTs to enhance the involvement of citizens and businesses in public affairs.

      Does the Commission know what is being done, at regional level, with a view to making further progress in this area, such as the working group on eDemocracy which operates within the Conference of European Regional Legislative Assemblies? Is the Commission intending to ensure that these regional-level initiatives are included in the arrangements for exchanging experience and best practice?

      The Commission has also developed free open-source software that organisers of initiatives can download and use for collecting statements of support online. The eParticipation Preparatory Action supported 21 projects.

      Get e-book IFRS - Ergebnis je Aktie nach IAS 33 (German Edition)

      The proposals under that objective were not aimed at improving political participation using ICT. They addressed mainly policy modelling. It promotes a structured dialogue among parliaments, and various relevant stakeholders to enhance the exchange of experience and identification of best practices and the implementation of appropriate solutions. The Commission follows developments in the regions, as many benefitted from funding programmes.

      The Commission has devoted various workshops to showcase the different initiatives in the field of eParticipation. Any region can submit their case. La estrategia de datos abiertos persigue abordar este tema.