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'Holy union?': The sectoral social partners and the Covid-19 crisis in Europe
Degryse, Christophe - 2021
(March 2020 to March 2021), governments have stepped up their emergency measures to contain the spread of the coronavirus …
Persistent link: https://www.econbiz.de/10014565836
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Non-standard workers and the self-employed in the EU: Social protection during the Covid-19 pandemic
Spasova, Slavina; Ghailani, Dalila; Sabato, Sebastiano; … - 2021
The lockdown and other restrictive measures introduced during the Covid-19 pandemic and the ensuing economic recession have had a strong impact on labour markets worldwide. As far as the European Union (EU) is concerned, the accelerated fall in total employment was the 'sharpest decline ever...
Persistent link: https://www.econbiz.de/10014565843
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Social protection of non-standard workers and the self-employed during the pandemic country chapters: Belgium, France, Ireland, Italy, Lithuania, Portugal, Romania, Sweden
Spasova, Slavina (contributor); Ghailani, Dalila (contributor) - 2021
The Covid-19 pandemic severely affected some categories of non-standard workers, and particularly the self-employed. The emergency measures cushioned the potentially disastrous effect on their social circumstances, but undeniably highlighted even more the gaps in their access and entitlement to...
Persistent link: https://www.econbiz.de/10014565849
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Work, health and Covid-19: A literature review
Purkayastha, Damini; Vanroelen, Christophe; Bircan, Tuba; … - 2021
With work a key vector of Covid-19 transmission, this report examines why it is critical that occupational health and safety measures take centre stage in mitigation policies. Workers in sectors declared essential by state authorities have been mandated to continue working in physical settings...
Persistent link: https://www.econbiz.de/10014565872
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Myndighetenes støtteordninger under koronapandemien har dempet kredittrisikoen i foretakene
Hjelseth, Ida Nervik; Solheim, Haakon; Vatne, Bjørn Helge - 2021
After the Covid-19 pandemic broke out, the authorities have introduced a number of measures aimed at the business sector. Support has largely been given to the sectors hardest hit by the pandemic and measures to contain it. A considerable share of banks' loan customers in these sectors have...
Persistent link: https://www.econbiz.de/10012661608
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Corporate ‘excesses’ and financial market dynamics
Maddaloni, Angela; Pain, Darren - 2004
The recent corporate failures in the US and in Europe have considerably damaged investors’ confidence in the functioning of financial markets and the ability of the regulatory framework to safeguard their interest and prevent fraud. These episodes demonstrate that market failures exist, which...
Persistent link: https://www.econbiz.de/10011606169
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Untersuchungen zur Nachhaltigkeit im Rechnungswesen und Steuerrecht
Dombrowski, Martin; Drewes, Michael; Fischer, Hans-Jörg; … - 2022
Accounting und Taxation der FOM Hochschule für Oekonomie & Management. (...) Der Begriff der Nachhaltigkeit steht im Fokus …
Persistent link: https://www.econbiz.de/10013338766
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Das Bilanzrichtlinie-Umsetzungsgesetz (BILRUG): Wichtige Neuerungen aus Sicht des Aufsichtsrates
Sekanina, Alexander - 2017
Bilanzrichtlinienumsetzungsgesetz (kurz BilRUG) hat der deutsche Gesetzgeber die Rechnungslegung nach HGB in einigen wesentlichen Aspekten reformiert. Die wichtigsten Änderungen betreffen die neuen Schwellenwerte für Unternehmensgrößenklassen sowie den Aufbau der Gewinn-und-Verlustrechnung....
Persistent link: https://www.econbiz.de/10011796866
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Fair value accounting and financial stability
Enria, Andrea; Cappiello, Lorenzo; Dierick, Frank; … - 2004
Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …
Persistent link: https://www.econbiz.de/10011606165
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Decentralized finance – How triple-entry accounting and distributed ledger technology is revolutionizing the world of financial services from a business perspective
Schuldt, Lennart T.; Peskes, Markus - 2023
Decentralized finance (DeFi) is a rapidly growing science that leverages distributed ledger technology (DLT) to offer peer-to-peer financial services. The DeFi ecosystem consists of decentralized applications that range from traditional financial services like decentralized stock exchanges (DEX)...
Persistent link: https://www.econbiz.de/10014286626