Search results for "Directive"
showing 10 items of 308 documents
Connectedness and connectivity of the Natura 2000 network of protected areas across country borders in the European Union
2012
Abstract We studied the spatial connectedness of Natura 2000 site boundaries and the functional connectivity of the Natura 2000 network across the 34 terrestrial borders of the European Union. Connectivity was measured by the dispersal success of 192 reptile, amphibian, invertebrate and plant species from Annex II of the European Union Habitats Directive, based on the presence of same species on both sides of the borders. Connectedness and connectivity varied greatly between state borders, with good and bad examples found in all parts of the European Union. Connectedness and connectivity were positively correlated. However, a few outlying examples showed that good connectedness is not neces…
Patientenverfügung: Wahrnehmung und Wirklichkeit
2008
BACKGROUND Knowledge and values prevalent with regard to advanced directive in the general German population have so far not been adequately taken into account as a topic of regulatory initiatives. This leads to unnecessary uncertainty about actual decision-making concerning therapeutic measures. METHODS 95 randomly chosen persons were included in a differentiated, online-supported survey consisting of multiple-choice questions as well as open interview questions, both question types addressing knowledge and values prevalent in our populations concerning advanced health care directives. Multiple choice questions were statistically correlated with open answers addressing the same content and…
Crowdfunding in Europe: Between Fragmentation and Harmonization
2020
AbstractThe European crowdfunding market is growing rapidly, especially in continental Europe. At the same time, cross-border activities are still constrained. Fragmented markets, especially caused by differences in regulation, are an obstacle to growth of crowdfunding platforms. The European Union introduced the European Crowdfunding Service Provider (ECSP) Regime in 2019. This harmonized regime applies to crowdfunding platforms intermediating equity and debt investments between businesses and retail investors. This chapter discusses evidence on the fragmented nature of the European crowdfunding market, while presenting the ECSP directive, as a critical regulatory initiative towards harmon…
Zakres informacyjny uproszczonego sprawozdania finansowego jednostki małej
2015
W związku z implementacją zapisów nowej dyrektywy rachunkowości celem artykułu jest prezentacja zmian wprowadzonych w nowelizacji ustawy o rachunkowości z dnia 23 września 2015 r. Autorka określa ich wpływ na zakres informacyjny uproszczonego sprawozdania finansowego jednostki małej. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analizy treści regulacji prawnych (krajowych i międzynarodowych) oraz metody porównań i wnioskowania. Nowelizacja ustawy o rachunkowości, wprowadzona w życie 23 września 2015 r., w myśl implementacji dyrektywy 2013/34/UE, ma na celu poprawę warunków wykonywania działalności gospodarczej oraz zniesienie bądź zminimalizowanie barier hamujących…
Criticità della tutela dei dati scientifici nel regolamento sui nuovi alimenti anche alla luce della disciplina in materia di benessere degli animali
2021
Il regolamento (UE) 2283/2015 sui novel food rappresenta un’evoluzione nella protezione dei dati scientifici relativi ai nuovi prodotti alimentari. La normativa, sviluppata sul modello offerto dal regolamento (UE) 1924/2006 in materia di indicazioni nutrizionali e sulla salute, garantisce una protezione quinquennale dei dati scienti ci e delle prove pro- dotte dal richiedente in sede di domanda di autorizzazione di un nuovo prodotto ex art. 10 del regolamento (UE) 2283/2015. La previsione di un termine quinquennale di tutela se, secondo taluni, può risultare troppo breve per rappresentare un vero incentivo per compiere investimenti in ricerca e sviluppo da parte delle imprese; d’altra part…
Corporate board and default risk of financial firms
2022
This paper analyses the impact of corporate board structure on default risk of European banking firms. We focus on four core aspects of boards that have been addressed in Directive 2013/36/ EU to strengthen the corporate governance of banks: the size of boards, their independence, the participation of female directors and CEO duality. We employ panel data analysis to study the 109 European listed banks between 2002 and 2019. Default risk is estimated by Merton’s (1974) distance to default. We take into account the presence of unobservable heterogeneity, simultaneity and dynamic endogeneity and estimate the model using the dynamic difference and dynamic system GMM methodologies. The results …
No need necessarily to show off! : directives as situated activity in L2 classroom interaction
2004
Gli obblighi europei di tutela penale dell'ambiente tra responsabilità individuali e corporative. L'attuazione della direttiva 2008/99/CE in Italia, …
La tesi affronta il tema della tutela penale dell'ambiente in chiave europea, vero e proprio banco di prova per le possibilità e i limiti dell'armonizzazione europea dei sistemi penali degli Stati membri. La legislazione ambientale, invero, ha assunto un ruolo emblematico nel percorso che ha condotto alla progressiva estensione della competenza normativa europea al campo penale: è in tale campo di materia, infatti, che si è registrata per la prima volta l'adozione di direttive di armonizzazione penale. Ci si interroga, dunque, sull’ "effetto utile" degli obblighi di criminalizzazione promananti dal legislatore europeo sul fronte dell'armonizzazione delle legislazioni penali nazionali di set…
Juridiskā zinātne, Nr. 12
2019
The publishing of Journal “Law” of the University of Latvia is financed by the Faculty of Law of the University of Latvia. The publishing of issue No. 11 is supported by “Eversheds Sutherland Bitāns” Law Office.