71 |
Kritická analýza politiky Evropské unie a jej dopad na firmu E.ON SE / Critical Analysis of EU Policy and Its Impact on Business of E.ON SEStarostová, Andrea January 2013 (has links)
Hlavným cieľom diplomovej práce je kriticky analyzovať politiku Európskej Únie a jej dopad na činnosť nadnárodnej spoločnosti E.ON. Keďže politika Európskej Únie má za cieľ zefektívniť spôsob podnikania vykonávaného v rámci Európskej Únie a okrem iného má predstavovať garanciu zodpovednosti jak spotrebiteľov, tak dodávateľov operujúcich na trhu, tak zámer práce bol definovaný na analýzu politického vplyvu rozhodnutí Európskej Únie a ich dopad na následné strategické rozhodnutia firmy. Analytická čas práce je preto zameraná na analýzu Európskej energetickej politiky s kladením dôrazu na profil spoločnosti E.ON, Európsku energetickú stratégiu, obnoviteľné zdroje, jadrovú energetiku, bezpečnosť energetickej dodávky a na Európsky systém obchodovania s emisiami.
|
72 |
The reporting responsibilities of accountants in terms of South African anti-money laundering legislationCullen, Catherine 03 May 2012 (has links)
Criminals make use of accountants to assist them, knowingly or unknowingly, with complex money laundering schemes. The nature of the accounting profession places accountants in an ideal position to identify possibly money laundering activities. The purpose of this research is to consider whether the reporting obligations of South African accountants in terms of section 29 of the Financial Intelligence Centre Act, No 38 of 2001, as amended, corresponds sufficiently with the services they provide so as to constitute an effective anti-money laundering measure. In order to evaluate the relevance of section 29, the reporting requirements of accountants practising in South Africa are compared with those of the European Union and the United Kingdom, as well as the requirements of the Financial Action Task Force. The research study will also analyse the money laundering process and the nature of the accounting profession and consider some of the methods used to perpetrate money laundering applicable to accountants. The research found that accountants in South Africa have a duty to report suspicious transactions only when they are party to such transactions or when they are going either to receive the proceeds of crime or be used for money laundering purposes. Accordingly, in view of the fact that accountants are more likely to be in a position to observe money laundering than to be party to such a transaction, the requirements of section 29 of the Financial Intelligence Centre Act, No 38 of 2001, as amended, are not effective when applied to accountants. Copyright / Dissertation (MPhil)--University of Pretoria, 2012. / Accounting / unrestricted
|
73 |
The South African anti-money laundering regulatory framework relevant to politically exposed personsAhlers, Christelle January 2013 (has links)
Politically exposed persons have become a specific risk factor in money laundering. The Financial Action Task Force has formulated clear and specific requirements for dealing with these individuals. Internationally, various jurisdictions such as the United Kingdom and the European Union have adopted effective legislation encompassing the 2003 Financial Action Task Force Recommendations. In South Africa the requirement to apply appropriate, risk based procedures to politically exposed persons has been limited to banks.
The aim of this research study was to identify whether the South African anti-money laundering regulatory framework, adequately addresses managing the risks of politically exposed persons. The regulatory frameworks of the United Kingdom and the European Union, as well as the requirements of the Financial Action Task Force, were used to determine whether best practice is followed in South Africa with regard to politically exposed persons. The process of how money is laundered has been examined as well as the methods that corrupt politically exposed persons use in order to launder money.
The study has shown that politically exposed persons are not regulated in South Africa in accordance with the Financial Action Task Force Recommendations issued in 2003, while the South African Anti-Money Laundering Regulatory Framework does not adequately address the risk posed by corrupt, politically exposed persons. Both international best practice and the recommendations of the World Bank were considered in terms of the way in which to address the risks posed by these persons effectively. / Dissertation (MPhil)--University of Pretoria, 2013. / Auditing / unrestricted
|
74 |
Regionalisation through economic integration in the Southern African Development Community SADC (SADC) / Amos SaurombeSaurombe, Amos January 2011 (has links)
The regional economic community (REC) of the Southern African Development
Community (SADC) compri'ses 15 Southern African countries. The' economic and
political aspects of regional integration in SADC dictate the pace of integration while the
influence of a legal regime for regional integration remains at the periphery. While the
SADC Treaty and its Protocol on Trade are clear about the priority of economic
integration; the full implementation of SADC's economic integration is still yet to be
realised using these legal instruments. Regional economic integration is also a priority
at both continental and global level. The legal instruments applicable at these levels are
those established through the African Union (AU) and the World Trade Organisation
(WTO) respectively. Analysis of these external legal instruments is relevant because
SADC Member States are signatories to agreements establishing these organisations·.
Thus, rules based trade in SADC should be understood from a regional, continental and
global perspective where a community must have well-structured and managed
relations between itself and other legal systems as a necessary condition for its
effectiveness. These structured relations refers to a legal and institutional framework
that defines the relations between community and national laws, spelling out the
modalities for implementing community law in Member States, defines the respective
competencies of the community and Member States and provide rule based systems for
resolution of conflicts.
In setting the scene for an in-depth discussion of the legal and institutional framework
for regional economic integration in SADC, this study presents the history of SADC, its
political and economic characteristics that have shaped the legal aspects of trade within
the region, the continent of Africa and the world at large. Within this context, the
definition of regional integration is presented from a general and international
understanding but ultimately gets narrowed down to what it means for Africa and SADC.
The discussion on the · theories behind regional economic integration gives
understanding to the integration approach employed in the organisation. South Africa's
economic and political leadership is critical in the realisation of economic integration; hence this study acknowledges that without South Africa's full commitment; regional
economic integration will suffer .a setback. Besides the challenge of implementing rules
based trade in SADC, this study also identifies a number of obstacles to SADC regional
economic integration and multiple memberships are identified as a: major stumbling
block. A comparative study of SADC's institutional framework with that of the E1;Jropean
Union· (EU) is undertaken to establish the rationale behind SADC's choice of utilising the
EU model of integration. This study establishes the critical role institutions play in the
implementation of treaty obligations as established by the agreements. The main lesson
from this comparative study is that the EU institutions are allowed to fulfill their
obligations of implementing treaty provisions, while SADC institutions are handicapped.
The future of SADC is presented within the context of a set of recommendations that
identifies the tripartite free trade area (FTA) that includes the East Africa Community
(EAC) and the Common Market for Eastern and Southern Africa (COMESA) as one of
viable legal instrument for deeper integration in SADC and the continent of Africa.
General recommendations are made on the need for reform of rules and principles that
are necessary for the implementation of SADC Treaty regime as well as possible
improvements that are important for the full realisation of regional economic integration. / PhD (Law), North-West University, Potchefstroom Campus, 2012
|
75 |
Regionalisation through economic integration in the Southern African Development Community SADC (SADC) / Amos SaurombeSaurombe, Amos January 2011 (has links)
The regional economic community (REC) of the Southern African Development
Community (SADC) compri'ses 15 Southern African countries. The' economic and
political aspects of regional integration in SADC dictate the pace of integration while the
influence of a legal regime for regional integration remains at the periphery. While the
SADC Treaty and its Protocol on Trade are clear about the priority of economic
integration; the full implementation of SADC's economic integration is still yet to be
realised using these legal instruments. Regional economic integration is also a priority
at both continental and global level. The legal instruments applicable at these levels are
those established through the African Union (AU) and the World Trade Organisation
(WTO) respectively. Analysis of these external legal instruments is relevant because
SADC Member States are signatories to agreements establishing these organisations·.
Thus, rules based trade in SADC should be understood from a regional, continental and
global perspective where a community must have well-structured and managed
relations between itself and other legal systems as a necessary condition for its
effectiveness. These structured relations refers to a legal and institutional framework
that defines the relations between community and national laws, spelling out the
modalities for implementing community law in Member States, defines the respective
competencies of the community and Member States and provide rule based systems for
resolution of conflicts.
In setting the scene for an in-depth discussion of the legal and institutional framework
for regional economic integration in SADC, this study presents the history of SADC, its
political and economic characteristics that have shaped the legal aspects of trade within
the region, the continent of Africa and the world at large. Within this context, the
definition of regional integration is presented from a general and international
understanding but ultimately gets narrowed down to what it means for Africa and SADC.
The discussion on the · theories behind regional economic integration gives
understanding to the integration approach employed in the organisation. South Africa's
economic and political leadership is critical in the realisation of economic integration; hence this study acknowledges that without South Africa's full commitment; regional
economic integration will suffer .a setback. Besides the challenge of implementing rules
based trade in SADC, this study also identifies a number of obstacles to SADC regional
economic integration and multiple memberships are identified as a: major stumbling
block. A comparative study of SADC's institutional framework with that of the E1;Jropean
Union· (EU) is undertaken to establish the rationale behind SADC's choice of utilising the
EU model of integration. This study establishes the critical role institutions play in the
implementation of treaty obligations as established by the agreements. The main lesson
from this comparative study is that the EU institutions are allowed to fulfill their
obligations of implementing treaty provisions, while SADC institutions are handicapped.
The future of SADC is presented within the context of a set of recommendations that
identifies the tripartite free trade area (FTA) that includes the East Africa Community
(EAC) and the Common Market for Eastern and Southern Africa (COMESA) as one of
viable legal instrument for deeper integration in SADC and the continent of Africa.
General recommendations are made on the need for reform of rules and principles that
are necessary for the implementation of SADC Treaty regime as well as possible
improvements that are important for the full realisation of regional economic integration. / PhD (Law), North-West University, Potchefstroom Campus, 2012
|
76 |
Foreign policy of the European Union towards the South Caucasus in 1992-2014Kereselidze, Nino January 2015 (has links)
This assessment of European Union foreign policy towards the South Caucasus shows that while the EU has developed a coherent transport policy since 1992, paradoxically, it has had no corresponding coherent conflict resolution policy for this region. The fact that the EU deepened transport cooperation without a mediation policy in an area with a multiplicity of protracted conflicts is a puzzle. Although the EU eventually added mediation to its policy during the Russia-Georgia armed conflict in 2008, it was unable to facilitate a political solution. The research examines what has been the nature of EU foreign policy towards the South Caucasus. The dissertation argues that incoherence in conflict resolution policy has been consequent upon two causal factors: (i) preferences of the EU member states conditioned by their historical experience with Russia, and (ii) institutional framework of the Common Foreign and Security Policy (CFSP). By contrast, with functional approach, the three dominant factors that have enabled coherence in transport cooperation are (i) legislative alignment, (ii) common transport area, including technical assistance for transit development, and (iii) restrictive measures. Examination of these two areas of EU foreign policy, shows a discrepancy, demonstrating its inconsistent nature. The theoretical framework of realism and liberal intergovernmentalism, is applied to empirically grounded EU foreign policy analysis. Adopting a case study methodology, this work examines the EU's policy towards Armenia and Azerbaijan, with special focus on Georgia between 1992 and 2014. The research combines social science methods of literature review, document analysis and expert interviews.
|
77 |
Intégration européenne et pratique diplomatique : l’expérience autrichienne (1987-2009)Angers, Kathleen 08 1900 (has links)
Ce mémoire vise à élucider les implications de l’intégration européenne pour les diplomaties nationales. À partir d’une approche sociologique axée sur les pratiques des individus, une étude de cas est menée sur la diplomatie autrichienne, pour la période allant de 1987 à 2009. S’appuyant sur une vingtaine d’entretiens conduits en 2009 à Vienne, cette étude rend compte, d’une part, des changements engendrés par l’intégration européenne de l’Autriche au regard des pratiques et des représentations de ses diplomates concernant la politique de neutralité. D’autre part, nous relatons le processus d’adaptation des diplomates et du ministère des Affaires étrangères autrichiens aux exigences pratiques et aux dynamiques sociales de l’interaction diplomatique au sein de l’Union européenne (UE). En somme, notre étude montre que les diplomates impliqués dans la gestion des affaires (tant internes qu’externes) de l’UE convergent autour d’un certain nombre de règles et de représentations sociales; cette dynamique a des implications substantielles pour les diplomaties nationales intégrées relativement tardivement dans l’UE, comme ce fut le cas pour l’Autriche. / This master’s thesis seeks to analyse the implications of European integration for national diplomacy. Using a sociological approach premised on individuals’ practices, I undertake a case study, spanned between 1987 and 2009, on the Austrian diplomatic corps. This study - which draws upon interview material collected in Vienna in 2009 – recounts the changes brought by European integration for Austrian diplomats’ practices and representations of neutrality, the latter being a core tenet of Austria’s diplomacy during the Cold War. We also concentrate on the adaptation process undergone by Austrian diplomats and their foreign ministry regarding the social dynamics at play in diplomatic interaction within the European Union (EU). Overall, I argue that diplomats involved in the daily management of EU business (either internal or external affairs) converge on a set of rules and social representations; altogether this process amounts to substantial adaptation and change for a diplomatic corps joining the EU in 1995 like Austria’s.
|
78 |
Aktuální podoba bilaterálních vztahů EU a ČLR / Actual state of bilateral relations between the EU and the PRCHlavan, Tomáš January 2014 (has links)
This thesis deals with the issue of actual state of bilateral relations between the EU and the PRC. The aim of this thesis is to answer question, whether diversity of actorness which occurs in cooperation between the EU and the PRC affects current form and content of their bilateral relations. The theoretical part applies two different approaches to the topic of actorness --theories of international relations and the theory of international law. The empirical part is based on an analysis of particular primary documents, adopted by these two parties. At first is performed an analysis of the EU external relations with the PRC in terms of their historical development which is followed by SWOT analysis which determines current content and form of their bilateral relationship. Based on research findings from this SWOT analysis the thesis suggests ten recommendations for EU-PRC relationship.
|
79 |
Intégration européenne et pratique diplomatique : l’expérience autrichienne (1987-2009)Angers, Kathleen 08 1900 (has links)
Ce mémoire vise à élucider les implications de l’intégration européenne pour les diplomaties nationales. À partir d’une approche sociologique axée sur les pratiques des individus, une étude de cas est menée sur la diplomatie autrichienne, pour la période allant de 1987 à 2009. S’appuyant sur une vingtaine d’entretiens conduits en 2009 à Vienne, cette étude rend compte, d’une part, des changements engendrés par l’intégration européenne de l’Autriche au regard des pratiques et des représentations de ses diplomates concernant la politique de neutralité. D’autre part, nous relatons le processus d’adaptation des diplomates et du ministère des Affaires étrangères autrichiens aux exigences pratiques et aux dynamiques sociales de l’interaction diplomatique au sein de l’Union européenne (UE). En somme, notre étude montre que les diplomates impliqués dans la gestion des affaires (tant internes qu’externes) de l’UE convergent autour d’un certain nombre de règles et de représentations sociales; cette dynamique a des implications substantielles pour les diplomaties nationales intégrées relativement tardivement dans l’UE, comme ce fut le cas pour l’Autriche. / This master’s thesis seeks to analyse the implications of European integration for national diplomacy. Using a sociological approach premised on individuals’ practices, I undertake a case study, spanned between 1987 and 2009, on the Austrian diplomatic corps. This study - which draws upon interview material collected in Vienna in 2009 – recounts the changes brought by European integration for Austrian diplomats’ practices and representations of neutrality, the latter being a core tenet of Austria’s diplomacy during the Cold War. We also concentrate on the adaptation process undergone by Austrian diplomats and their foreign ministry regarding the social dynamics at play in diplomatic interaction within the European Union (EU). Overall, I argue that diplomats involved in the daily management of EU business (either internal or external affairs) converge on a set of rules and social representations; altogether this process amounts to substantial adaptation and change for a diplomatic corps joining the EU in 1995 like Austria’s.
|
80 |
Vad driver företag att arbeta med hållbarhetsredovisning? : En undersökning av sambandet mellan ESG och företagsmässiga faktorer hos 2 500 företag i Europa / What motivates companies to work with sustainability reporting? : A study of the relation between ESG-score and corporate factors within 2,500 companies in Europe.Pousette, Eva Lisa, Johansson, Hanna January 2023 (has links)
Syftet med denna uppsats är att undersöka den relation som finns mellan företagsmässiga faktorer, som enligt teori och tidigare litteratur kan påverka företags hållbarhetsredovisning, och deras ESG-betyg. Följaktligen är syftet även att undersöka om det finns skillnader i hållbarhetsredovisningen för medlemsländer i EU och övriga länder i regionen Europa, för att utröna om den Europeiska unionens lagar och regler har spridits över gränser och på så sätt institutionaliserats. Metod: Studien använder sig av en deduktiv ansats med en kvantitativ metod, för att undersöka data insamlad från årsredovisningar via databasen Refinitiv för perioden 2020–2023. ESG-betyg generareas av databasen och är inhämtat i samband med övriga data. Urvalet består av cirka 2 500 publika företag inom regionen Europa. De hypoteser som studien leder fram till testas stegvis genom multipel regressionsanalys. Den beroende variabeln är ESG-betyg och de oberoende är finansiell styrka, FoU, EU samt miljökänslig bransch. Studien använder sig även av två kontrollvariabler; företagsstorlek samt skuldsättningsgrad. Slutsats: Undersökningen kunde lokalisera ett negativt signifikant samband mellan ESG och finansiell styrka. Det styrker viss tidigare forskning som påvisat ett negativt samband mellan dessa variabler. Resultatet går i linje med intressentteorin, de företag som tar sitt sociala ansvar kan välja att avstå från lukrativa affärsmöjligheter och kan där med inneha en lägre finansiell styrka. Studien kunde även se signifikanta positiva samband mellan ESG och FoU samt EU tillhörighet. En slutsats som dras från detta resultat är att de företag som investerar i FoU även tenderar att ha en starkare hållbarhetsredovisning och tar sitt sociala ansvar. Studien styrker uppfattningen om att innovation är nyckeln till hållbarhet. Originalitet/värde: Tidigare studier som har undersökt sambandet mellan hållbarhetsredovisning och företagsmässiga faktorer har kontradiktoriska resultat. Därmed finns det utrymme för att vidare undersöka dessa samband och bekräfta eller dementera tidigare forskning. Denna studie bidrar till ökad kunskap för relationen mellan ESG och företagsmässiga faktorer för publika företag inom Europa. Studien belyser även skillnader som finns på detta område mellan företag med huvudkontor inom EU och de företag som är belägna i övriga Europa. / The purpose of this study is to examine the relationship between corporate factors, which according to theory and previous literature can influence their sustainability reporting, and their ESG score. Consequently, the aim is also to investigate if there are differences in sustainability reporting among EU member countries and other countries in the European region, in order to determine if the laws and regulations of EU have spread across borders and thereby institutionalized. Method: The study employs a deductive approach with a quantitative method to examine data collected from annual reports through the Refinitiv database for the period 2020-2023. ESG scores are generated by the database and are obtained alongside other data. The sample consists of approximately 2,500 public companies within the European region. The hypotheses generated by the study are assessed incrementally through multiple regression analysis. The dependent variable is the ESG score, and the independent variables are financial strength, R&D, EU membership, and environmentally sensitive industry. The study also includes two control variables: company size and leverage ratio. Conclusion: The study was able to identify a significant negative relationship between ESG and financial strength. This supports previous research that has demonstrated a negative association between these variables. The result aligns with stakeholder theory, as companies that prioritize social responsibility may choose to forgo lucrative business opportunities, potentially leading to lower financial strength. The study also found significant positive relationships between ESG and R&D as well as EU membership. A conclusion drawn from these findings is that companies investing in R&D also tend to have stronger sustainability reporting and demonstrate social responsibility. The study reinforces the belief that innovation is the key to sustainability. Originality/Value: Previous studies examining the relationship between sustainability reporting and corporate factors have yielded contradictory results. Therefore, there is room for further investigation to confirm or refute prior research. This study contributes to increased knowledge regarding the relationship between ESG and corporate factors for public companies within Europe. The study also highlights differences in this area between companies headquartered in the EU and tho
|
Page generated in 0.0674 seconds