natgillin/translations-raw huggingface dataset:
Če ni skladne opredelitve pojma mreža med državami članicami, bo to povzročilo precejšnjo razdrobljenost zakonodajnih ukrepov, kar je nedvomno v nasprotju s cilji direktive.
If there is no consistent definition of network in Member States, a considerable fragmentation of legislative measures will be the result, which is clearly opposite to the objectives of the Directive.
Revizijska komisija
Audit committee
Revizijska komisija ima pomembno vlogo pri doseganju neodvisnosti revizij in s tem kar največje kakovosti revizij.
The role of an audit committee is important to reach independent audits, and thus to maximise the quality of audits.
Revizijska komisija mora spremljati vse vidike postopka računovodskega poročanja in neodvisnosti revizorjev in revizijskih podjetij.
The audit committee must monitor all the aspects of financial reporting process and the independence of the auditors and the audit firm.
Zahteva po revizijski komisiji se je zaradi številnih vključenih komponent upravljanja podjetij izkazala za pravilo, ki ga je težko izvajati.
The audit committee requirement proofs to be a difficult rule to implement, due to the considerable corporate governance components involved.
Vodilna vloga Komisije je potrebna za usmerjanje držav članic v pravo smer k izvedljivemu in skladnemu režimu za vse revizijske komisije.
The Commission's guiding role is necessary to steer the Member States in the right direction towards a workable and compliant regime for audit committees.
Izmenjava revizijskih partnerjev
Rotation of audit partners
Katere dobe za izmenjavo, ki se izvajajo, bi bile v skladu s to zahtevo?
Which implemented rotation periods would be in line with this requirement?
Zaključek strogo formalne razlage bi bil, da je vsaka doba za izmenjavo, krajša od 7 let, v skladu z direktivo.
A strictly formal interpretation would lead to the conclusion that any rotation period less than 7 years would be in compliance with the Directive.
Kljub temu pa obstaja dvom, ali lahko zelo kratke dobe za izmenjavo dosegajo splošni cilj te direktive, tj. najvišjo možno kakovost revizij.
It can however truly be doubted whether very short rotation periods could attain the overall goal of this Directive, being the maximization of quality of audits.
Revizijska praksa poudarja, da revizijski partnerji potrebujejo nekaj časa, da temeljito spoznajo revidirani subjekt.
The audit practice emphasises that audit partners need sufficient time to get profoundly acquainted with the audited entity.
Prekratke dobe za izmenjavo bi torej negativno vplivale na rezultat dela revizorjev.
Therefore too short rotation periods would affect the result of the auditor's work.
Komisija bi morala pozorno spremljati, ali dobe za izmenjavo na nacionalni ravni prispevajo k doseganju boljših revizij.
The Commission should carefully monitor if periods for rotation on national level help to attain better audits.
Instrument usklajevanja
Instrument of harmonisation
Iz dejavnosti izvajanja v državah članicah je razvidno, da nedvomno obstaja razhajanje med glavnimi cilji direktive (med drugim oblikovanje enakih pogojev za evropsko revizijsko prakso) in samo naravo direktive – minimalno uskladitvijo.
From the implementation activities in Member States it is observed that there exists an undeniable tension between the Directive's main objectives (among which the creation of an equal playing field for the European audit practice) and the very nature of the Directive, being minimum harmonisation.
Poleg tega so bili v okviru spremljanja opaženi izvedbeni ukrepi, ki sicer niso v dobesednem nasprotju z besedilom direktive, vendar bi lahko ovirali doseganje njenih ciljev.
Moreover, implementation measures have been monitored that do not literally go counter the text of the Directive, but might impede the attainment of the Directive's objectives.
To na primer velja zlasti za dobe za izmenjavo.
This is particularly the case with rotation periods.
Zato želi vaš poročevalec spodbijati ustreznost pristopa minimalne uskladitve kot izbranega zakonodajnega instrumenta.
Therefore, your rapporteur wishes to challenge the appropriateness of minimum harmonisation as the chosen legislative instrument.
Člen 95 Pogodbe pogosto zagotavlja pravno podlago za zakonodajo notranjega trga.
Article 95 of the Treaty is often the legal basis for Internal Market legislation.
Ta člen Komisiji prepušča izbiro ustreznega instrumenta za zakonodajo, uredbo ali direktivo.
This article leaves it to the appreciation of the Commission to choose the appropriate instrument for legislation, regulation or directive.
Če je izbrana oblika direktiva, je vrsta uskladitve pogosto minimalna uskladitev.
Where the form of a directive is chosen, the nature of harmonisation is often minimum harmonisation.
Praksa izvajanja direktiv v državah članicah in uporaba zakonodaje EU na splošno kaže, da direktive, ki temeljijo na minimalni uskladitvi, niso prednosten zakonodajni instrument.
The practice of implementation of directives in Member States and the application of EU legislation in general shows that Directives based on minimum harmonisation are not the legislative instruments preferred.
To dokazuje, da nedvoumno uporabo bistvenih določb za dobro delovanje notranjega trga v največji meri zagotavlja uporaba direktiv na podlagi popolne uskladitve ali uredb.
It shows that unequivocal application of essential provisions for the sound functioning of the Internal Market is best guaranteed by the use of directives on the basis of total harmonisation or regulations.
Do danes je približno devet držav članic, v katerih v celoti veljajo omejitve odgovornosti revizorjev.
To date there are approximately nine Member States that have full liability caps for auditors in force.
V procesu nadaljnjega razvoja nacionalne zakonodaje mora biti cilj največje možno zbližanje nacionalnih uredb v skladu s cilji direktive.
In the process of further developments in national legislation, the perspective must be a maximum convergence of national regulations in accordance with the objectives of the Directive.
Iz tega razloga je potrebno, da Komisija glede na svoje priporočilo objavi oceno tega razvoja, in Parlament obvešča o nadaljnjem ukrepanju v državah članicah.
It is therefore that the Commission should publish an evaluation of those developments with regard to its Recommendation in order to inform the Parliament on the degree of follow-up in the Member States.
Če rezultat ne bo največje možno zbližanje, bo morala Komisija razmisliti o nadaljnjih zakonodajnih ukrepih, ki se bodo izkazali za bolj učinkovite.
Should a maximum of convergence not be the result, then the Commission should consider further legislative measures that proof more effective.
2. poudarja, da zadnje izkušnje kažejo, da so potrebni pogosti in kakovostni stiki znotraj revizijskih komisij in med neodvisnimi direktorji, nadzornimi odbori in revizorji ter da bi morali člani neizvršnih odborov pozorno preučiti možnost srečanj, na katerih člani izvršnih odborov ne bi bili navzoči;
Stresses that recent experience shows the need for frequent and high-quality interaction within audit committees and between independent directors, supervisory boards and auditors and that non-executive board members should consider carefully the possibility of having meetings without executive board members present;
5. pozdravlja priporočilo Komisije o omejitvi civilne odgovornosti revizorjev; spodbuja države članice, naj priporočilo izvajajo;
Welcomes the Commission's recommendation relating to the limitation of the civil liability of auditors; encourages Member States to implement that recommendation;
o socialni ekonomiji
on Social Economy
IZID KONČNEGA GLASOVANJA V ODBORU ...................................................................18
RESULT OF FINAL VOTE IN COMMITTEE.........................................................................19
- ob upoštevanju členov 3, 48, 125 do 130 in 136 Pogodbe o ustanovitvi Evropske skupnosti,
- having regard to Articles 3, 48, 125 to 130 and 136 of the Treaty establishing the European Community,
- ob upoštevanju uredbe Sveta (ES) št. 1435/2003 z dne 22. julija 2003 o statutu evropske zadruge
- having regard to Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society
UL L 207, 18.8.2003, str.
OJ L 207, 18.8.2003, p.
1 in direktive Sveta 2003/72/ES z dne 22. julija 2003 o dopolnitvi statuta evropske zadruge glede udeležbe delavcev
1 , and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute with regard to the involvement of employees
- ob upoštevanju direktive 2006/123/ES Evropskega parlamenta in Sveta z dne 12. decembra 2002 o storitvah na notranjem trgu
- having regard to Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market
- ob upoštevanju odločbe Sveta 2008/618/ES z dne 15. julija 2008 o smernicah za politike zaposlovanja držav članic
- having regard to Council Decision 2008/618/EC of 15 July 2008 on guidelines for the employment policies of the Member States
UL L 198, 26.7.2008, str.
OJ L 198, 26.7.2008, p.
- ob upoštevanju sporočila Komisije z dne 30. januarja 2008 o predlogu za skupno poročilo o socialni zaščiti in socialni vključenosti za leto 2008 ( KOM(2008)0042 ), spremnega dokumenta k temu sporočilu ( SEC(2008)0091 ) in skupnega poročila o zaposlovanju 2007/2008, kakor ga je potrdil Evropski svet na spomladanskem zasedanju 13. in 14. marca 2008,
- having regard to the Commission Communication of 30 January 2008 on a proposal for the Joint Report on Social Protection and Social Inclusion 2008 ( COM(2008)0042 ), the Accompanying document to the Commission Communication on a Proposal for the Joint Report ( SEC(2008)0091 ), and to the Joint Employment Report 2007/2008, as endorsed by the Spring European Council of 13-14 March 2008,
- ob upoštevanju svoje resolucije z dne 6. maja 1994 o drugačni, socialni ekonomiji
- having regard to its resolution of 6 May 1994 on the alternative, social economy
- ob upoštevanju svojega stališča z dne 17. junija 2008 o predlogu sklepa Evropskega parlamenta in Sveta o evropskem letu boja proti revščini in socialni izključenosti (2010)
- having regard to its position of 17 June 2008 on the proposal for a decision of the European Parliament and of the Council on the European Year for Combating Poverty and Social Exclusion (2010)
Sprejeta besedila, P6_TA(2008)0286 . ,
Texts Adopted, Ρ6_ΤΑ (2008)0286. ,
- ob upoštevanju svoje resolucije z dne 6. maja 1994 o spodbujanju dostojnega dela za vse
- having regard to its resolution of 23 May 2007 on promoting decent work for all
UL C 102 E, 24.4.2008, str.
OJ C 102 Ε, 24.4.2008, p.
- ob upoštevanju svoje resolucije z dne 9. oktobra 2008 o spodbujanju socialne vključenosti in boja proti revščini, vključno z revščino otrok, v EU
- having regard to its resolution of 9 October 2008 on promoting social inclusion and combating poverty, including child poverty, in the EU
Sprejeta besedila, P6_TA(2008)0467 . ,
Texts Adopted, Ρ6_ΤΑ (2008)0467. ,
- ob upoštevanju sporočila Komisije z dne 23. februarja 2004 o spodbujanju zadrug v Evropi ( KOM(2004)0018 ),
- having regard to the Commission Communication of 23 February 2004 on the promotion of co-operative societies in Europe ( COM(2004)0018 ),
- ob upoštevanju sporočila Komisije z dne 7. aprila 2000 o lokalnem delovanju za zaposlovanje in lokalni razsežnosti z evropsko strategijo zaposlovanja ( KOM(2000)0916 ),
- having regard to the Commission Communication of 7 April 2000 on Acting Locally for Employment: A Local Dimension for the European Employment Strategy ( COM(2000)0196 ),
- ob upoštevanju sporočila Komisije z dne 6. novembra 2001 o krepitvi lokalne razsežnosti evropske strategije zaposlovanja ( KOM(2000)0629 ) in svoje resolucije z dne 4. julija 2002 o tem
- having regard to the Commission Communication of 6 November 2001 on Strengthening the local dimension of the European Employment Strategy ( COM(2001)0629 ) and Parliament’s resolution of 4 July 2002 thereon
- ob upoštevanju mnenj Evropskega ekonomsko-socialnega odbora o socialni ekonomiji, zlasti mnenja o socialni ekonomiji in enotnem trgu
- having regard to opinions of the European Economic and Social Committee on the social economy, in particular to those on The Social Economy and the Single Market
52. , gospodarski diverzifikaciji v državah pristopnicah – o vlogi malih in srednje velikih podjetij ter podjetjih socialne ekonomije
52. , Economic diversification in the accession countries – role of SMEs and social economy enterprises
105. ter mnenja o sposobnosti prilagajanja malih in srednjih podjetij ter podjetij socialne ekonomije spremembam, ki jih prinaša gospodarska dinamika
105. and the Ability of SMEs and social economy enterprises to adapt to changes imposed by economic growth
- ob upoštevanju svoje resolucije z dne 22. aprila 1998 o prispevku prostovoljstva h gospodarski in socialni koheziji
- having regard to its resolution of 22 April 2008 on the role of volunteering in contributing to economic and social cohesion
Sprejeta besedila, P6_TA(2008)0131 . ,
Texts Adopted, P6_TA(2008)0131 . ,
- ob upoštevanju svoje resolucije z dne 6. septembra 2006 o evropskem socialnem modelu za prihodnost
- having regard to its resolution of 6 September 2006 on a European Social Model for the future
- ob upoštevanju sporočila Komisije z dne 2. julija 2008 o prenovljeni socialni agendi: priložnostih, dostopnosti in solidarnosti v Evropi 21. stoletja ( KOM(2008)0412 ),
- having regard to the Commission Communication of 2 July 2008 on the Renewed social agenda: Opportunities, access and solidarity in 21st century Europe ( COM(2008)0412 ),
- ob upoštevanju sporočila Komisije z dne 2. julija 2008 „Obnovljena zaveza za socialno Evropo: krepitev odprte metode koordinacije za socialno zaščito in socialno vključenost“ ( KOM(2008)0418 ) ter prvega dveletnega poročila o socialnih storitvah splošnega pomena ( SEC(2008)2179 /2),
- having regard to the Commission Communication of 2 July 2008 A renewed commitment to social Europe: Reinforcing the Open Method of Coordination for Social Protection and Social Inclusion (COM (2008)0418) and the first biennial report on SSGI ( SEC(2008)2179 /2),
- ob upoštevanju člena 45 svojega poslovnika,
- having regard to Rule 45 of its Rules for Procedure,
- ob upoštevanju poročila odbora za zaposlovanje in socialne zadeve ter mnenja odbora za ekonomske in monetarne zadeve ( A6-0015/2009 ),
- having regard to the report of the Committee on Employment and Social Affairs and the opinion of the Committee on Economic and Monetary Affairs ( A6-0015/2009 ),
A. ker evropski socialni model temelji zlasti na visoki ravni storitev, proizvodov in zaposlitev, ki jih ustvarja socialna ekonomija, ter zmožnosti predvidevanja in inovacij, ki so jih razvili njeni pobudniki,
A. whereas the European social model is structured mainly on a high level of services, goods and jobs generated by the social economy and with the support of forecasting and innovation capacities developed by its promoters,
B. ker socialna ekonomija temelji na socialni paradigmi, ki je v skladu s temeljnimi načeli evropskega sistema socialnega varstva, in ker je socialna ekonomija bistvena pri ohranjanju in krepitvi tega modela, saj ureja izvajanje in ponudbo številnih socialnih storitev splošnega pomena,
B. whereas the social economy is based on a social paradigm which is in line with the fundamental principles of the European social and welfare model, and whereas the social economy plays a key role today in preserving and strengthening that model by regulating the production and supply of numerous social services of general interest,
C. ker bi zato modeli socialne ekonomije morali vzpostavljeni za doseganje ciljev gospodarske rasti, zaposljivosti, usposabljanja in osebnih storitev, ki bi prežemali vse evropske politike,
C. whereas the social economy models should consequently be built on to achieve the aims of economic growth, employability, training and personal services, which permeate all the European policies,
D. ker bogastvo in ravnovesje družbe izhajata iz njene raznolikosti in ker socialna ekonomija k temu dejavno prispeva z izboljšanjem in okrepitvijo evropskega socialnega modela in z zagotovitvijo posebnega poslovnega modela, ki socialni ekonomiji omogoča, da prispeva k trdni in trajnostni rasti,
D. whereas the wealth and stability of society derives from its diversity, and whereas the social economy actively contributes to that diversity by improving and reinforcing the European social model and by providing a distinctive business model, which enables the social economy to contribute to stable and sustainable growth,
E. ker so vrednote socialne ekonomije zelo skladne s skupnimi cilji EU o socialnem vključevanju in ker bi morali biti s tem povezani tudi dostojna zaposlitev, usposabljanje in ponovna vključitev; ker se je izkazalo, da lahko socialna ekonomija zelo izboljša socialni status prikrajšanih oseb (kot kaže primer zadruge za mikrokredite, kakršno je prvi ustanovil Mohamed Junus, ki s spodbujanjem finančnega vključevanja daje ženskam večjo moč) in da ima velik potencial za družbene inovacije, saj spodbuja tiste, ki se spopadajo s težavami pri iskanju rešitev svojih socialnih vprašanj, na primer za uskladitev poklicnega in zasebnega življenja, enakost spolov, kakovost družinskega življenja ter za njihovo zmožnost poskrbeti za otroke, starejše in invalide,
E. whereas social economy values are highly consistent with the common EU objectives of social inclusion and whereas decent employment, training and reinclusion should be linked thereto; whereas the social economy has demonstrated that it can greatly improve the social status of disadvantaged people (as has been demonstrated, for example, by the microcredit cooperatives devised by Nobel Prize winner Professor Mohammed Yunus which, facilitating financial inclusion, increased women's influence) and that it has a substantial capacity for social innovation, encouraging those facing difficulty to find solutions to their own social problems, for example as regards reconciling their professional and private life, gender equality, the quality of their family life, and their ability to care for children, elderly people and people with disabilities,
F. ker socialna ekonomija obsega 10 %, kar je dva milijona vseh evropskih podjetij ali 6 % vseh zaposlitev, in ima velike zmožnosti za ustvarjanje in ohranjanje trdnih zaposlitev, predvsem zato, ker je za njene dejavnosti značilno, da se ne selijo,
F. whereas the social economy represents 10 % of all European businesses, with two million undertakings or 6 % of total employment, and has great potential for generating and maintaining stable employment, due mainly to the non-delocalization nature of its activities,
G. ker so podjetja socialne ekonomije običajno mala in srednje velika podjetja, ki prispevajo k trajnostnemu ekonomskemu modelu, kjer je posameznik pomembnejši od kapitala, in ker tovrstna podjetja pogosto delujejo na notranjem trgu, zato je treba zagotoviti, da bodo pri opravljanju svoje dejavnosti spoštovala ustrezne predpise,
G. whereas social economy enterprises are usually small and medium-sized enterprises (SMEs) contributing to a sustainable economic model whereunder individuals are more important than capital and whereas such enterprises are often active in the internal market and therefore need to ensure that their activities comply with the relevant law,
H. ker se je socialna ekonomija razvila iz posebnih organizacijskih in/ali pravnih oblik podjetništva, kot so zadruge, vzajemne družbe, združenja, socialna podjetja in organizacije, fundacije ter druge oblike v posameznih državah članicah; ker zajema socialna ekonomija vrsto poimenovanj v različnih državah članicah, na primer „solidarnostno gospodarstvo“ in „tretji sektor“, in ker povsod po Evropi obstajajo podobne dejavnosti, ki sicer ne veljajo za „socialno ekonomijo“, imajo pa enake značilnosti,
H. whereas the social economy has developed from particular organisational and/or legal business formations such as cooperatives, mutual societies, associations, social enterprises and organisations, foundations and other entities in each of the Member States; whereas the social economy covers a range of terms used in the various Member States such as ‘the solidarity economy’ and ‘the third sector’, and although these are not described as forming part of the social economy in all the Member States, comparable activities sharing the same features exist throughout Europe,
I. ker je treba potrditi statut za nekatere oblike organiziranosti v socialni ekonomiji na ravni EU in pri tem upoštevati pravila notranjega trga, da se zmanjšajo birokratske ovire za pridobitev finančnih sredstev Skupnosti,
I. whereas there is a need to recognise the statute of some of the types of organisation forming part of the social economy at EU level, taking into account the rules of the internal market, in order to reduce bureaucratic obstacles to obtaining Community funding,
J. ker socialna ekonomija poudarja poslovni model, ki ga ni mogoče opredeliti niti po velikosti niti po področjih dejavnosti, marveč na podlagi spoštovanja skupnih vrednot, to pa so spoštovanje demokracije, udeležba zainteresiranih strani, posameznik in socialni cilji, ki imajo prednost pred dobičkom; varovanje in izvajanje načel solidarnosti in odgovornosti, sovpadanje interesov članov/uporabnikov in splošnega interesa, demokratični nadzor, ki ga izvajajo člani, prostovoljno in odprto članstvo, samostojnost pri upravljanju in neodvisnost od javnih organov ter uporaba večjega dela presežkov za cilje trajnostnega razvoja in v korist članov/uporabnikov v skladu s splošnim interesom,
J. whereas the social economy gives prominence to a business model that cannot be characterised either by its size or by its areas of activity, but by its respect for common values, namely, the primacy of democracy, the participation of social stakeholders, the individual, and social objectives, over gain; the defence and implementation of the principles of solidarity and responsibility; the conjunction of the interests of its user members with the general interest; democratic control by its members; voluntary and open membership; management autonomy and independence in relation to public authorities; and the mobilisation of the bulk of surpluses in pursuit of the aims of sustainable development and of service to its members in accordance with the general interest,
K. ker so socialna ekonomija in njene organizacije kljub svojemu naraščajočemu pomenu še vedno slabo poznane in pogosto tarča kritik, ki izvirajo iz napačnih tehničnih pristopov; ker je ena najpomembnejših težav socialne ekonomije v EU in državah članicah njena institucionalna nevidnost zaradi posebnosti nacionalnih računovodskih sistemov,
K. whereas, despite the increasing importance of the social economy and of organisations that form part of it, it remains little-known and is often the target of criticisms stemming from misguided technical approaches; and whereas the lack of institutional visibility is one of the most important obstacles that the social economy faces in the EU and in some of its Member States, which is due in part to the peculiarities of national accounting systems,
L. ker je medskupina Evropskega parlamenta za socialno ekonomijo opravila poglobljeno delo o tem področju,
L. whereas Parliament’s intergroup on the social economy has undertaken detailed work,
2. meni, da je socialna ekonomija tako s simboličnega vidika kot z vidika učinkovitosti pomembna za krepitev gospodarske in ekonomske demokracije;
Considers the social economy to be important, both symbolically and in terms of performance, for the purpose of strengthening industrial and economic democracy;
5. poudarja, da bi bilo v ekonomskem sistemu, v katerem bi imela podjetja socialne ekonomije večjo vlogo, manj izpostavljenosti špekulacijam na finančnih trgih, kjer nekatera zasebna podjetja niso pod nadzorom delničarjev in upravnih organov;
Underlines the fact that an economic system in which social economy enterprises play a more significant role would reduce exposure to speculation in financial markets on which some private companies are not subject to the supervision of shareholders and regulatory bodies;