Search results for "Union"

Earnings conservatism: panel data evidence from the European Union and the United States

2006

This paper focuses on earnings conservatism, and provides new evidence based on procedures that account for variability at the firm level, drawing a comparison between the European Union and the United States. A key finding is that the estimated responsiveness of earnings to bad news is substantially higher when unobserved firm-specific effects are modelled. Furthermore, it is shown that accounting has become more conservative not only in the U.S. but also in the EU when taken as a whole, and there is little evidence of marked differences in the asymmetric timeliness of earnings between the two. Indeed, any changes in this property of earnings are likely to be attributable to a common facto…

Retail Evolution in Eastern European Countries: An Overview

2020

Retail has evolved a lot in the last years. Still, compared to more mature markets (such as US, UK, Germany, France, Sweden, the Netherlands), retail in Eastern European countries is less developed, with more balanced supply and demand. According to GfK’s report on European Retail in 2018, in 2017 there was a slight increase (+1.9 percent) in the purchasing power within the European Union (EU28) countries, Romania having the biggest increase (+7.8 percent) [1]. However, Romania’s low per capita purchasing power shows a gap in wealth levels across Europe. Huge differences between Western and Eastern Europe are visible also in terms of per capita values for retail space. Thus, the purpose of …

An Exploratory Study of Financial Performance in CEE Countries

2020

Our research investigates the performance of companies from Central and Eastern European (CEE) countries in the period after the Global Financial Crisis of 2007-2009 with the aim of identifying the driving factors behind accounting- and market-based performance. We include in the analysis companies from various industries in CEE countries that are European Union members and we study their performance between 2008-2016 over the following areas of performance:  liquidity,  solvency and indebtedness, operational profitability, global performance (through Return on assets and Return on equity), returns available to shareholders and market-based performance (through price/book value and Tobin Q …

River bioassessment and the preservation of threatened species: Towards acceptable biological quality criteria

2010

Abstract A central objective of environmental management is to maintain biodiversity, including populations of threatened species. Freshwater ecosystems are increasingly assessed by their biotic properties, but whether the resulting classifications of biotic condition are sufficient to protect species with conservation status has received very little consideration. We used data from 225 reference and impacted river sites from Finland to examine whether the occurrence and abundance of threatened macroinvertebrate species (TS) are associated with a commonly used estimate of biological condition (Observed-to-Expected number of predicted taxa of macroinvertebrates or O/E-ratio of taxonomic comp…

Long-term analysis (1863–2002) of environmental change in the Capo Feto area (Mediterranean sea)

2004

The area of Capo Feto represents one of the few remaining salt-marshy zones in Sicily. It lies within a site of importance for the Community (defined as a “sito di importanza comunitaria” (SIC)), which also includes Margi Spanò and Margi Milo. The Capo Feto and Margi Spanò marshlands have also been identified by the Ministry for the Environment as an area deserving special protection (“zona a protezione speciale” (ZPS)). Moreover, in 1999, 150 ha of the Capo Feto area were included in a project for environmental rehabilitation as part of the European Union “Life-Nature 2000” programme (Comitato Tecnico-Scientifico Area di Capo Feto, 1997). Prior to this, the area had become somewhat degrade…

Understanding properly the `potential natural vegetation' concept

2010

This is a response to critical comments concerning the inappropriate use of the potential natural vegetation (PNV) concept made in a recent contribution to the Commentary section of this journal. We consider that the PNV concept has been misinterpreted. PNV has been used extensively in several European countries since the mid-1950s and was never intended to be used to make a prediction of what vegetation would dominate in an area if human influence were removed. PNV maps express hypothetical assumptions of what corresponds to dominant or natural vegetation in each area. Remnants of the vegetation of the past provided by palaeopalynology and other disciplines provide valuable information for…

Humanities and Social Sciences. Latvia: Vol. 27, N 1 (Spring-Summer 2019)

2019

Coordinates of the Relationship Between Taxation and Competitiveness in the European Union

2018

Through specialized studies and research, from the analysis of the specific fiscal indicators is demonstrated the role of taxation for growth and economic development. Since the progress and development of a country is closely related to the level of competitiveness, through this article we will identify the main coordinates of the relationship between taxation and competitiveness. Starting from the structure of the Global Competitiveness Index pillars we will identify the fiscal and budgetary components found directly or indirectly in the construction of the index. Without claiming an exhaustive approach, taking into account the specificity of the fiscal policy of the European Union, we wi…

Renewable energies: Worldwide trends in research, funding and international collaboration

2019

The main aim of this study was to analyse scientific and energy production, funding, collaboration among countries and most cited papers on the renewable energies topic through bibliometric and social network study of articles included in the Web of Science database. 12,167 papers were recovered from 2007 to 2016. Wind power is the energy from which a greater number of articles have been published (n = 3,930), followed by solar energy (n = 2,570) and ocean energy (n = 1,565). The United States leads the world production of articles (n = 2,320), followed by China (n = 1,629), the United Kingdom (n = 1007), Germany (n = 730) and Spain (n = 729). China is the leading country in financed works …

Different strategies, different outcomes? The history and trends of the inclusive and special education in Alberta (Canada) and in Finland

2011

This study compares the strategies and delivery of education for students with special educational needs in the province of Alberta, Canada, and in the country of Finland, in the European Union. The rationale for comparing these two jurisdictions is grounded by the idea that both of these areas have high general standards of living, a well-developed public education system, and top results in international school achievement tests. The data consists of available educational policy papers, previous research papers, and educational statistics. This article first describes the special education system development and the current situation, followed by the funding system and discussion about th…