Search results for " funds"

Los Fondos Estructurales y la ampliación al Este de la Unión Europea

2000

This paper addresses the potential impact of the current European Union (EU) enlargement process on EU economic and social cohesion programmes. The first part highlights the reason why enlargement is a priority for the EU and explains the pre-enlargement strategy carried out in the nineties. The Agenda 2000 proposals and the funding avenues provided for EU enlargement are subsequently examined, assessing the repercussions of enlargement on structural actions and the EU as a whole. One of the main conclusion is that, although it is a difficult process requiring considerable adjustment, it is an excellent opportunity to contribute to political stability and economic and social progress in Eur…

La contabilidad de las cooperativas al día

2003

The proposal of an adaptation of the National Accounting System (PGC) for the Cooperative sector has seen fruition in a Project, currently at the draft stage, published by the Instituto de Contabilidad y Auditoría de Cuantas (ICAC) and disseminated in several forums with the aim of: being spread in co-operative circles, giving sufficient time to take on the changes implied in adopting the project, debating the new aspects and proposing alternative solutions, among others. This paper aims to provide a critical commentary for some of the more controversial aspects the new regulations raise.

LEGAL CONSIDERATIONS REGARDING THE INTRODUCTION AND IMPLEMENT OF THE PROPOSED `FINANCIAL TRANSACTION TAX` ON PENSION FUNDS. IMPACT ON TRANSACTION COS…

2012

In economies in which pension obligations are substantial, it is important that there is a high degree of trust in the financial reporting of pensions by employers and by pension plans. The objective of this paper is to assess legal considerations regarding the introduction and implement of financial transaction tax mechanisms in private pension system. In line with this objective, an understanding of causes, implications, solutions for pensions is essential to being able to efficiently and effectively create a secure fiscal environment.

EU cohesion aid to Spain: a data set. Part I: 2000-06 planning period

2010

In this paper we construct a data set on EU cohesion aid to Spain during the planning period 2000-06. The data are disaggregated by region, year and function and attempt to approximate the timing of actual executed expenditure on assisted projects.

EU cohesion aid to Spain: a data set. Part II: 1994-99 planning period

2013

In this paper we construct a data set on EU cohesion aid to Spain during the planning period 1994-99. The data are disaggregated by region, year and function and attempt to approximate the timing of actual executed expenditure on assisted projects. Data available for download: Excel 1 | Excel 2

7 YEARS OF EUROPEAN FUNDING IN ROMANIA - BETWEEN SUCCESS AND FAILURE

2015

This paper aims to achieve an overall picture of the absorption rate of European funds in Romania for the 2007-2013 programming period and to propose a series of recommendations on the steps our country needs to follow in order to improve the process of accessing and implementation of structural instruments at national level. These recommendations focus on preventing obtaining a low rate of absorption of EU funds allocated to Romania in the multiannual financial framework 2014-2020 , thus preventing wastage prospects of economic and social modernization , that these funds offer.

Regional development of Romania – a premise for better project financing

2018

The article approaches important aspects regarding the regional development process in Romania in direct correlation with the European Union views and directives in this field. This paper argues that regionalization implies a new reorganization of Romania in view of a balanced development and to increase the absorption of European Funds, which consequently engages regional development, the development of local communities and the decentralization of public administration. Furthermore, in this paper we present the consistency issue concerning the request for territorial- administrative development in Romania, as it originates from the strategic documents, namely the "National Plan of Governa…

THE IMPORTANCE OF REGIONALIZATION IN IMPROVING THE PROCESS OF

2015

The interest to study the impact of regionalization on the absorption of EU funds is a major and timely subject, since on the one hand Member States should reform their institutional architecture and management tools to enable efficient cooperation with European structures, and on the other hand there is huge opportunity for economic and social development funded from European resources whose effective access can only be made based on an appropriate organizational framework. The regionalization process in Romania has experienced delays entailing a disadvantage in terms of the progress in the national socio-economic development. In the present study we aimed to identify the main weaknesses i…

Les performances des fonds de pension britanniques investis en actions dépendent-elles des phases de marché ?

2006

Beliefs affecting additional investment intentions of mutual fund clients

2015

In this article, we aim to examine mutual fund investors’ behaviour in decision-making situations and to analyse future investment decisions via a path model approach. Investors were divided into different groups based on the risk and distribution channel used, and the differences in their investment intentions were examined. The study used empirical survey data collected from the clients of a mutual fund company owned by a Finnish banking group. Loyalty to the common banking group dominated the explanation in the whole model. The safety of the investment was important for branch office investors, whereas obtaining a good return was important for internet investors. Ultimately, explanatory …