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1.
EU member states have, for a long time, been harmonizing their accounting rules in order to facilitate comparisons among countries. A new regulation in 2002 has suddenly sped up this process. Under it, companies quoted in the stock exchange are, since 2005, required to comply with the standards set by the International Accounting Standards Board (IASB), a private body without any public mandate. After trying to harmonize its members’ standards, the EU’s decision to resort to private subcontracting is even more puzzling given the Union’s lack of any statutory control over the IASB. In this impressive case of the privatization of a regulatory process, attention is focused on the incorporation of IASB standards in EU law and on the structure and governance of this board. This transfer of power is much broader than usual forms of delegation to the private sector. Although several reasons underlie this relinquishment of public authority, the primary one lies within the EU itself.  相似文献   

2.
Given the central orientation of the European employment strategy — adapt unemployment compensation systems so as to broaden access to jobs — the effects of policies in this field are examined by focusing on three axes: the impact on unemployment; the action on employment standards, and trends in the social regulation underlying these policies. A comparative view reveals how much national systems have been able to interpret EU objectives in their own way. This does not invalidate the pertinence of a European level of regulation,but it does expose the conditions for clarifying standards for public actions and leading actors to become involved in EU institutions, a source of legitimacy still to be constructed. This comparison of six national cases (Belgium, Denmark, Spain, Italy, The Netherlands, The United Kingdom) sheds light on the importance of the social compromises that set the framework for job polices. The quality of occupational transitions is related to the ability of actors to jointly regulate employment policy and labor market standards. — Special issue: New patterns of institutions.  相似文献   

3.
The managerial reform of the European Commission's DG Development-formerly DG8-started in the 1990s. Placed in a historical perspective, this reform is seen as the temporary outcome of a long process for bureaucratizing an institution marked, since its origins, by the pervasiveness of patronage. The sociology of the principal parties involved in the DG8 and their changing coalitions are linked to the powers and instruments successively used to establish this institution's authority and legitimacy and to professionalize its procedures for allocating aid to countries in Africa, the Caribbean Basin and the Pacific. Light is shed on this incomplete bureaucratization, punctuated by successive expansions of the EU, as new member-states have sought to rationalize the DG's operations in order to better control it.  相似文献   

4.
“Social Europe” has been constructed following 50 years of EEC and EU policy-making, which has gradually extricated social questions from a pure rationale of economic integration in order to turn it into a lever for European political integration. The theoretical and disciplinary viewpoints are presented that, together, help us better understand the processes at work. Attention is drawn to three of them. First of all, the evolutionary process of building the EU accounts both for the differences between social Europe and national welfare systems, and for an ongoing process of institutional creation through an accumulation of EU legal achievements (acquis). Secondly, the expansion of the EU to twelve new member states lacking robust labor relation systems, along with globalization, represents a challenge for the future of the “European social model”. Finally, social Europe has not yet undergone an assessment. Problems arise owing to the short shrift given by treaties to questions of social legislation or redistribution, but the “Europeanization of national policies” apparently opens a way toward overcoming these obstacles.  相似文献   

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