Analysis of ecological tourism in the European union: strategic guidelines for development

The use of financial reporting information allows you to determine the parameters for assessing the financial state of the enterprise, analyzing the results of its activities in order to plan further tasks and strategic guidelines for development. Financial indicators are the main subject of interest for both the internal and external environment of an economic entity. The key element is the economic diagnosis of financial reporting as the most complete and objective source of information about the real economic situation at the enterprise. The purpose of the study is to generalize approaches to the characteristics of types of diagnostics in the economic environment, systematize the methods of economic diagnostics of financial reporting indicators, substantiate the information base for the analysis and financial diagnostics of enterprises, conduct diagnostics of the structure of the balance sheet of the national economy of Ukraine. It has been proven that the important role of economic diagnostics in the management system of the economic entity is due to the existing strategic guidelines, the use of a special methodical apparatus, compliance with legal norms and a high degree of interaction with the implementation of management accounting. In addition, the effectiveness of economic diagnostics in the justification of management decisions depends on the use of various types of models that allow determining and identifying relationships between indicators. The expediency of using the analysis of the dynamics of the balance sheet structure as one of the areas of work with mathematical models of financial diagnostics of macro indicators is substantiated. The practical value of the conducted research lies in the improvement of methodological tools for economic diagnostics of financial reporting indicators of enterprises. The construction of the matrix of the methodical apparatus for the diagnosis of indicators of financial reporting of enterprises made it possible to model the procedure for the diagnosis of economic processes based on the results of the analysis of the structure of the balance of the national economy. Based on the results of the described macro situation, it was determined that the state is recommended to urgently develop an appropriate set of measures aimed at improving the financial condition of enterprises in various fields of activity

The Covid-19 crisis has laid bare weaknesses in the capacity of the European Union (EU) to act as a global health player. Most of those challenges have existed prior to the pandemic and are linked to a limited implementation of the Sustainable Development Goals (SDGs) - the global agenda acknowledging interconnections between different policy fields. Despite the EU's commitment to implement the Agenda 2030 in its internal and external policies, there is a lack of visibility and sufficient reference to the SDGs on a strategic level as well as in the EU's actions and partnerships in global health. The Union has shown during the Covid-19 pandemic that it is a relevant global health actor; however, there seems to be a lack of strategic visions and resources.The poster aims to illustrate on the one hand the weaknesses and challenges of the EU global health policies in times of Covid-19 and beyond. On the other hand, it identifies advantages of the EU in the field of global health and explores future pathways. Applying a mixed-method approach I did a review of academic and grey literature; content analysis of official EU documents and statements, expert interviews and gathered insights from events such as policy dialogues.Preliminary results indicate that the EU has a strong focus on infectious disease control in its external health policies and hereby neglects the health system dimension and interlinkages with other foreign policies such as trade. Covid-19 has highlighted the importance of resilient health systems in a crisis and the interlinkages between different policies for an effective response. To pursue a genuine health-in-all-policies approach prioritising health system strengthening within a updated strategic roadmap is necessary. Moreover, efforts to ensure an equitable distribution of vaccines, therapeutics and diagnostics should be pushed through the development and implementation of respective criteria.Key messages The focus of the EU in global health should shift from a narrow health security lens towards health system strengthening including disease control.The EU should prioritize and implement the health-in-all-policies approach in its global health policies through an ambitious roadmap.

This chapter discusses the central role of the European Council in European Union (EU) politics and policymaking. Even though it was not listed among the EU’s core institutions until the Treaty of Lisbon, the European Council regularly intervenes in EU decision-making to make other institutional actors follow its guidance. Initially, it was meant to be predominantly an informal institution for direct exchanges between the heads of state or government of the member states. Yet it assumed responsibility for landmark decisions which paved the way for key steps in integration, such as EU enlargements and the euro. The European Council has arguably saved the Union from break-up by acting as its ultimate crisis manager and, at times, has skirted the boundaries of EU law by finding institutional compromises and fixes. The institution plays a guiding role, especially in relation to the Commission and the Council of the European Union, which was formerly known as the Council of Ministers. The European Council devises strategic guidelines for policy development, shapes processes of institutional reform, and breaks impasses when agreement cannot otherwise be found. Since the Treaty of Maastricht, European Council intervention has become a routine in new EU policy areas, such as euro area economic governance and foreign policy. The Treaty of Lisbon assigns the European Council its own full-time president and places the institution right after the European Parliament (EP) in the list of EU institutions. Even though it has shaped European integration since 1975, the European Council did not find much recognition in traditional theories of European integration. This has changed more recently, with renewed debate about intergovernmentalism in EU politics.

Worldwide, buildings consume a large part of the total energy delivered. In the context of all the end-use sectors, buildings represent the largest sector with 39% of the total final energy consumption, followed by transport in the EU (European Union ). A considerable percentage of this energy consumption is attributed to the residential sector. The building sector plays a major role in order to meet the energy saving targets set in the EU and in the Netherlands. This is particularly true for existing buildings, because they will constitute the major part of the housing stock over several decades. The renovation activity is expected to be greater than the construction and demolition activity in the future. Policy targets and regulations are in force at the EU level to ensure the energy efficiency improvement of the building stock. The Energy Performance of Buildings Directive ([EPBD] 2002, recast 2010) is the main legislative and policy tool in EU and focuses on both new and existing buildings. At the same time, the building sector plays a prominent role in the Energy Efficiency Directive ([EED] 2012). Relatedly, in the Netherlands, the foundation of energy efficiency policy has been a number of national cross-cutting measures and EU derived policies that play a large role; like the strengthening of standards for new buildings or dwellings and energy labels for existing ones. The focus of this research is the existing dwelling stock and its energy performance progress. Throughout Europe, national approaches to building stock monitoring have evolved separately. Nevertheless, monitoring the building stocks’ energy performance is gaining attention. Information about the progress of energy performance improvements is not only needed to track the progress of policy implementation, but also better information and data are necessary to help the development of roadmaps towards a more energy efficient building stock. This research seeks to provide insight into the energy performance progress, of the existing non-profit housing stock in the Netherlands, through the application of energy renovations. The non-profit housing stock comprises 30% of the housing market in the Netherlands and a large part of the policies towards a more efficient housing stock rely on the non-profit housing sector. To that end, we determine the energy renovation rate of the stock and the impact of the applied renovations on both the predicted and actual energy consumption. The difference of predicted and actual energy savings is analysed through longitudinal statistical modelling in renovated and non-renovated dwellings. Based on the knowledge gained on the renovation rates of the non-profit housing stock we compare and evaluate future renovation rates through dynamic building stock modelling and empirical data validation. In essence, we examine the effect that the improvement of thermo-physical characteristics of dwellings has on efforts to make the existing housing stock almost emission-neutral by 2050, as advocated by the European Commission since 2011.

Abstract: Portugal is a young European democracy. However, it has been a member of the European Union (EU) for twenty seven years. During this time, it received more than 75 billion euros from the EU Cohesion Policy, in order to correct regional imbalances and to boost territorial development. As might be expected, the intervention strategies designed for these programming cycles had a profound influence from the European Commission (EC) guidelines and proposals. Hence, the goal of this article is to present a critical analysis of evolution of the EU Cohesion Policy strategic guidelines and the influence of the ESDP, the Territorial Agendas and the ESPON Programme in the design of these strategies, and its consequences in the Portuguese territorial development, during the last two decades. Keywords: ESPON, Territorial Planning, EU Cohesion Policy, Territorial Development Strategies, ESDP. http://dx.doi.org/10.17127/got/2014.6.012 Data de submissao: 2014-07-22 Data de aprovacao: 2014-10-28 Data de publicacao: 2014-12-30

This chapter outlines selected agri-environmental policies in both Egypt and the European Union (EU). It focuses on legislation introduced since the year 2000 on water and agricultural conservation, specifically ecosystem, and compares the findings to the United Nations (UN) 2030 Agenda for Sustainable Development guidelines. The 2030 Agenda serves as a framework for both Egypt and the EU and as a standard for international comparison. The United Nations framework, Egyptian as well as EU legislation, respectively, have been analysed with the Qualitative Data Analysis Software ATLAS.ti. Results show a graphical representation of our analysis including overlaps and gaps between the United Nations guidelines and Egyptian as well as EU legislation. Egypt and the EU have introduced legislation that covers certain aspects of the UN guidelines, however, neither of them in the whole scope. Discussing the results with respect to the conducted literature review points to possible weaknesses of both the Egyptian and EU legislation since the year 2000.

The allocation of political powers in the European Union (EU) has been one of the key problems of European integration. The existing pattern of policy responsibilities has emerged rather spontaneously over time. Today, neither a strategic road map nor a consistent and commonly accepted method exists for assigning policy prerogatives clearly and consistently either to the supranational or the national authorities (Alesina et al., 2001a).

Utilizing fossil fuels within the transportation segment significantly contributes to increased CO2 emissions in the environment, thus requiring concerted efforts to reduce these emissions. Various studies indicate that the utilization of SAF in jet-powered aircraft contributes significantly to efforts to reduce CO2 emissions, but there are various obstacles to its implementation. This study examines the main obstacles in the development of SAF, determines countries that can be used as benchmarks for SAF development, studies the development of SAF in selected countries, and describes the future development of SAF in Indonesia The approach employed in this consideration may be a Systematic Literature Review (SLR) utilizing auxiliary information from different sources. This study shows that the most boundaries to the advancement of SAF incorporate feedstock accessibility, supply chain, government support, technology readiness, and SAF selling price. The United States and the European Union (EU) are countries or regions that can be used as best practices for SAF implementation. They have succeeded in becoming producers and consumers, and have a roadmap for SAF development in their respective countries. Indonesia, with its abundant feedstock potential, technological expertise, and strong government support, has great potential to become a successful SAF implementer. Further research, policy formulation, and regulation development in SAF development are still needed, especially to align SAF prices with fossil fuel prices.

ABSTRACTThe development of the European Union's Area of Freedom, Security, and Justice (AFSJ) has been identified by the Lisbon Treaty (2009) as one of the key objectives of the European Union (EU). Recent events have also highlighted the saliency of several of the policy issues at the heart of the AFSJ. Amongst them, one can mention the terrorist attacks in 2015 in Paris and the ongoing refugee crisis in the Mediterranean region. At the same time, the end of the Stockholm programme, which provided the strategic framework for the development of the AFSJ between 2010 and 2014, has been followed by the adoption of new ‘strategic guidelines’, which can only be described as a short, vague, and general document. It is therefore paradoxical that, at a time when AFSJ matters – such as asylum, migration, borders, terrorism, policing, and judicial cooperation – have never been so salient, the EU finds itself, for the first time ever, devoid of any significant, over-arching strategy for the development of its AFSJ.

This paper examines in detail the Directive on Corporate Sustainability Due Diligence (CSDDD) to be implemented by Europe Union (EU) from 2024, and provides insights into response strategies and execution tasks. The EU plans to apply the CSDDD to all companies trading in the EU region while legislating the directive on sustainable supply chain management based on due diligence for human rights, environment, employment, etc. This implies the paradigm shift of emphasizing on supply chain transparency including legal binding and obligations, rather than voluntary corporate activities. Even though the Korean firms also need to thoroughly prepare for managerial ways to respond to the CSDDD, their response level is low and that of SMEs (Small and Medium-sized Enterprises) is even more insufficient. Thus, we suggest the guidelines combining ISO management system with the due diligence areas of the CSDDD, and propose strategic roadmap which can be used as a reference for preparing for the CSDDD.

Introduction. The COVID-19 pandemic and the full-scale invasion of the Russian Federation have created many difficulties for doing business in Ukraine. However, despite the existing challenges, representatives of domestic business continue to adhere to the standards of sustainable development. In turn, financial institutions, as well as the financial regulator, continue to stimulate mechanisms and develop trends in sustainable financing. Thus, the National Bank presented the Policy on the development of sustainable financing for the period until 2025. The development of the policy was carried out in the framework of cooperation with the International Finance Corporation, whose experts emphasized the need to develop a roadmap for sustainable financing, which will allow combining the capabilities of the private and public sectors in order to strengthen the practices of sustainable financing with the support of the state. Accordingly, the implementation of sustainable development initiatives in the financial sphere requires state support, and also involves the application of the experience of international organizations and the study of successful international practices of sustainable financing. Problem Statement. Assessment of the role of international organizations in the development of tools for sustainable financing at the level of national economies. The purpose is to substantiate the essential characteristics of sustainable financing tools, evaluate successful practices of strengthening sustainable financing within the framework of initiatives of international and European organizations with the aim of applying them in the process of building a domestic sustainable financing policy and strategy, forming and applying roadmaps for financing sustainable development priorities based on innovative tools. Methods. General scientific and special methods were used, in particular: scientific abstraction and epistemological (content) analysis, synthesis, induction and deduction, analogies and systematization, system-structural analysis, expert evaluation method, index method and grouping method. Results. The article examines the modern characteristics of sustainable financing and its evolution, the typology of sustainable financing. The basics of the spread of sustainable financing practices in Europe, as well as the essential characteristics of sustainable financing instruments (social and green bonds, social and green loans, sustainable development bonds and loans) are considered. An assessment of the volume and distribution of sustainable development financing instruments at the international level was made. At the international level, in connection with the diversification of the priority areas of attracting financial resources by the World Bank Group, there was a need to create separate organizations aimed at financing the priorities of sustainable development. In particular, one of such separate institutions is the International Finance Corporation (IFC). Accordingly, the article emphasizes the inclusive business model of IFC. In turn, the European Bank for Reconstruction and Development (EBRD) was created based on the combined efforts of a number of countries around the world, the European Union (EU) and the European Investment Bank (EIB). The article focuses on the strategic areas of activity and products of the EBRD. A guide to the application of international experience of sustainable financing in Ukraine was considered. Conclusions. Thus, the study of the initiatives of international organizations in the development of sustainable financing tools makes it possible to draw a conclusion about the role of the interaction of the state, business and international organizations in order to accumulate efforts to strengthen sustainable financing through the use of innovative tools, the creation of appropriate policies and the development of sustainable development roadmaps. In Ukraine, the policy of sustainable financing is based on the cooperation of the NBU and the IFC and is implemented through a road map, which is of an applied nature and is intended to monitor the business activity of the NBU in terms of the formation of predictable and stable regulatory foundations with the aim of spreading sustainable financing in the country with specific time norms and taking into account the need to ensure the consistency and adaptability of the banking system and non-bank financial institutions to changes.

Beryllium Metal II. A Review of the Available Toxicity Data

Sediments are an integral component of aquatic systems, linking multiple water uses, functions, and services. Contamination of sediments by chemicals is a worldwide problem, with many jurisdictions trying to prevent future pollution (prospective) and manage existing contamination (retrospective). The present review assesses the implementation of sediment toxicity testing in environmental regulations globally. Currently, the incorporation of sediment toxicity testing in regulations is most common in the European Union (EU), North America, and Australasian regions, with some expansion in Asia and non-EU Europe. Employing sediment toxicity testing in prospective assessments (i.e., before chemicals are allowed on the market) is most advanced and harmonized with pesticides. In the retrospective assessment of environmental risks (i.e., chemicals already contaminating sediments), regulatory sediment toxicity testing practices are applied inconsistently on the global scale. International harmonization of sediment toxicity tests is considered an asset and has been successful through the widespread adoption and deployment of Organisation for Economic Co-operation and Development guidelines. On the other hand, retrospective sediment assessments benefit from incorporating regional species and protocols. Currently used toxicity testing species are diverse, with temperate species being applied most often, whereas test protocols are insufficiently flexible to appropriately address the range of environmental contaminants, including nanomaterials, highly hydrophobic contaminants, and ionized chemicals. The ever-increasing and -changing pressures placed on aquatic resources are a challenge for protection and management efforts, calling for continuous sediment toxicity test method improvement to insure effective use in regulatory frameworks. Future developments should focus on including more subtle and specific toxicity endpoints (e.g., incorporating bioavailability-based in vitro tests) and genomic techniques, extending sediment toxicity testing from single to multispecies approaches, and providing a better link with ecological protection goals. Environ Toxicol Chem 2024;43:1697-1716. © 2024 The Authors. Environmental Toxicology and Chemistry published by Wiley Periodicals LLC on behalf of SETAC.

Delivering Inclusive Access to Disabled and Elderly Members of the community (DIADEM) is a three year Framework 6 European Union (EU) funded project. The primary goal is to develop the DIADEM application, a plug-in to a web browser that adapts the online-form interface according to users’ needs, making the content more accessible for cognitively impaired older adults. After providing some background information relating to the DIADEM project and the DIADEM application, a trial protocol is presented. As one of the main contributions of this paper, the protocol has been specifically designed to identify cognitively impaired older-adults and to evaluate the usability of online-form content from an older adult user’s perspective. To demonstrate the applicability of the trial protocol within the context of an ongoing research project, details of a set of pan-European trials involving 77 eligible users, who evaluated DIADEM enabled online-forms according to the trial protocol, are also presented. Results of the trials reveal a number of online-form design guidelines, which will be incorporated into future versions of the DIADEM application. Although these guidelines have been developed specifically for the DIADEM application, they also represent valuable guidelines for online-form developers more generally, and if adhered to, will ensure that content is more usable for the cognitively impaired older adult user group. This paper concludes by discussing the lessons learned from implementing the trial protocol and how the implications of the findings of the DIADEM user trials may be incorporated into future versions of the DIADEM application.

The current EMA, FDA, and WHO guidelines for biosimilar development recommend a scientifically rigorous stepwise process that is different from that for generic small-molecule drugs. This chapter highlights the key recommendations included in the guidances for biosimilar development, focusing on those related to nonclinical development. Contrary to applications for generic medicinal products, animal studies have traditionally been requested for biosimilars from early on. While reviewing historical and current regulatory thinking on nonclinical testing of biosimilars and focusing on the evolution in the recommendations in the European Union (EU) guidelines, the chapter clarifies the shift in paradigm on the need for in vivo testing. The guideline indicates that these in vitro assays can be considered paramount for the nonclinical biosimilar comparability exercise, since in vitro assays may often be more specific and sensitive to detect differences between the biosimilar and the reference product than studies in animals (or humans). biosimilar development, nonclinical development, nonclinical testing, in vitro assays,.