natgillin/translations-raw huggingface dataset:
meni, da bi moralo biti možno v primeru dokazane zlorabe funkcije direktorja podjetja ali subjekta javnega interesa in/ali revizijske družbe vse vpletene kazensko preganjati;
Considers that, where there is proof of abuse of the position of director of an undertaking or of a public-interest entity and/or of the audit firm, it must be possible to prosecute all concerned;
meni, da je za revizijske družbe primeren partnerski model, saj ščiti njihovo neodvisnost;
Believes that the partnership model is the appropriate one for audit firms, since it protects their independence;
poziva Komisijo in države članice, naj z revizijami javnih struktur dajejo zgled in naj se izognejo navzkrižju interesov, do katerega lahko pride zaradi povezave med revizorjem in organi odločanja v javnih strukturah, ki so predmet revizije;
Calls on the Commission and the Member States to ensure that audits of public bodies are exemplary and to prevent any conflicts of interest from arising as a result of links between the auditor and decision-makers within the public body being audited;
Revizije skupin
Group audits
podpira predloge v zeleni knjigi glede revizije skupin;
Supports the Green Paper's proposals on group audits;
poziva Komisijo, naj v okviru prihodnje revizije zakonodajnega okvira o varstvu podatkov v EU pregleda vprašanje posredovanja podatkov med revizijami skupin;
Calls on the Commission to examine the issue of forwarding of data during group audits in the context of the future revision of the EU data protection legislative framework;
meni, da bi morali revizorji skupin imeti jasen pregled nad skupino, v primeru skupinskega nadzora finančnih institucij pa bi morali vzpostaviti dialog z nadzornikom skupine;
Considers that group auditors should have a clear overview of the group and, in the case of financial institutions supervised on a group basis, should engage in dialogue with the group supervisor;
poziva Komisijo, naj predstavi predlog za izboljšanje komunikacije med revizorji subjektov javnega interesa in regulativnimi organi;
Calls on the Commission to submit a proposal to improve communication between auditors of public-interest entities and the regulatory authorities;
meni, da je treba vzpostaviti protokole za komunikacijo in zaupnost in da mora komunikacija dejansko teči v obe smeri;
Believes that communication and confidentiality protocols should be laid down and that the dialogue should be genuinely two-way;
poziva k boljši dvosmerni komunikaciji med revizorji in finančnimi nadzorniki finančnih institucij, zlasti glede posameznih področij, ki vzbujajo skrb, vključno z medsebojnim vplivanjem različnih finančnih produktov; poziva, naj revizorji in evropski nadzorni organi vzpostavijo enako komunikacijo za čezmejne subjekte;
Calls for enhanced, two-way communication between auditors and financial supervisors of financial institutions, especially in relation to specific areas of concern, including the interaction between different financial products; calls for the same communication to be established for cross-border entities by auditors and the European supervisory authorities;
poudarja, da je treba uskladiti nadzorne prakse v zvezi z revizijo in poziva Komisijo, naj razmisli o vključitvi Evropske skupine organov za nadzor revizorjev v Evropski sistem finančnega nadzora, po možnosti prek Evropskega organa za vrednostne papirje in trge;
Points to the need to harmonise audit supervisory practices and asks the Commission to consider integrating the European Group of Auditors' Oversight Bodies into the European System of Financial Supervision, possibly through the ESMA;
poziva zunanje revizorje finančnih institucij, naj redno po posameznih sektorjih poročajo Evropskemu organu za sistemska tveganja, da bi ugotovili trende v posameznih sektorjih ter morebitne vire sistemskega tveganja in morebitnih napak, pri čemer ugotavlja, da je treba vse to opravljati na sorazmeren način;
Calls for the external auditors of financial institutions to report periodically, on a sectoral basis, to the ESRB in order to identify sectoral trends and potential sources of systemic risk and potential failures, and observes that this should be done in a proportionate way;
poziva Komisijo in države članice, naj zagotovijo skladnost z ugotovitvami, ki so jih nacionalna računska sodišča objavila med opravljanjem revizorskih nalog;
Calls on the Commission and the Member States to ensure compliance with the findings published by national audit offices in pursuit of their audit remit;
meni, da bi glede na obstoječo sestavo revizijskega trga propad ene od štirih velikih revizijskih hiš pomenil grožnjo za verodostojnost celotnega revizorskega poklica;
Believes, in view of the current configuration of the audit market, that the collapse of one of the Big Four firms would undermine the credibility of the auditing profession as a whole;
je prepričan, da bi kljub temu, da propad revizijskih družb ne more imeti neposrednega domino učinka na gospodarstvo, družbe, ki veljajo za „prevelike, da bi lahko propadle“, lahko povzročile moralno tveganje, zato bi bilo treba okrepiti načrte za krizno ukrepanje v zvezi z njimi; verjame tudi, da je treba te načrte oblikovati tako, da je verjetnost, da bi revizijska družba brez utemeljenega razloga zapustila trg, čim manjša, in da se zmanjša negotovost in zmedo, ki bi ju to povzročilo;
Takes the view that, even though audit firm failure may not have a direct domino effect on the rest of the economy, firms that are deemed ‘too big to fail’ could create the risk of moral hazard and that the contingency plans relating to the major auditing firms should be reinforced; believes, furthermore, that these plans should be designed to minimise the risk of an audit firm leaving the market without good reason and to reduce the uncertainty and disruption that would cause;
meni, da so takšni načrti pomemben način preprečevanja kaotičnega razpada družbe in da bi morali vključevati mehanizem za obveščanje upravnega organa o vseh težavah, s katerimi se sooča določena revizijska družba na državni ali mednarodni ravni, tako da bodo upravni organi lahko opravili svojo nalogo in obravnavali takšne razmere s potrebno previdnostjo;
Takes the view that the contingency plans are an important means of preventing the disorderly break-up of a firm and that the plans ought to include a mechanism via which the regulator is informed of any problems threatening an audit firm nationally or internationally, in order to allow the regulators to play their role and handle such situations with due care;
podpira uvedbo načrtov za ohranitev (living wills) štirih velikih revizijskih hiš in tistih revizorjev, ki zagotavljajo pomembne revizijske storitve v finančnem sektorju, vključno z določitvijo čezmejnih načrtov ukrepov za urejen prenos pogodb strank, če bi se pomemben akter umaknil s trga;
Supports the introduction of living wills for the Big Four audit firms and those auditors providing significant audit services to the financial sector, as well as the laying down of cross-border contingency plans for the orderly transfer of client contracts should a significant player withdraw from the market;
poudarja, da mora biti eden od ciljev vsakršnega delovanja na področju revizij razvoj konkurence med različnimi v sektorju delujočimi podjetji, pri čemer je treba ohraniti kakovost, natančnost in temeljitost revizij;
Emphasises that one of the aims of every action undertaken in the field of auditing must be to develop competition among the various firms operating in the sector, while maintaining audit quality, accuracy and thoroughness;
poziva Komisijo, naj poskrbi za enake konkurenčne pogoje na trgu revizorjev in da na evropski ravni zmanjša zapletenost določb na področju revizije; meni , da sta lažji dostop do trga in odstranitev ovir za družbe, ki želijo vstopiti na trg, bistvena za privabitev večjega števila udeležencev na revizijskim trg; meni, da so revizijski odbori, ne pa vodstva podjetij, najprimernejši za izbiro vrste revizije, ki bo najbolje zadovoljila potrebe revidiranega subjekta in za spremljanje učinkovitosti in kakovosti revizije, ter da je treba poseben poudarek nameniti neodvisnosti revizorja; meni, da bi morala Komisija preučiti načine, ki bodo omogočili subjektom v javnem interesu, javnemu sektorju in evropskim institucijam, da bolje ocenijo kakovost revizijskih storitev, ki jih zagotavljajo revizijske družbe, ne glede na njihovo velikost;
Calls on the Commission to establish equal competitive conditions for all firms operating on the auditing market and to simplify the rules governing auditing at European level; takes the view that easier access to the market and the removal of obstacles for firms wishing to enter the market are vital if a larger number of participants is to be attracted on to the auditing market; considers that audit committees and not the boards of companies are best placed to select the type of audit that best meets the audited entity's needs and to monitor the effectiveness and quality of that audit, and that particular emphasis should be placed on the auditor's independence; believes that the Commission should explore ways that will allow public-interest entities, the public sector and European institutions better to judge the quality of audit services provided by audit firms, irrespective of their size;
ugotavlja, da bi izvajanje skupnih revizij utegnilo pozitivno vplivati na diverzifikacijo revizijskega trga; opozarja na različne tržne razmere in različne izkušnje glede skupnih revizij v državah članicah; poziva Komisijo, naj oceni potencialne koristi in stroške obvezne uvedbe za revizijska podjetja, zlasti za mala revizijska podjetja, ter za revidirane družbe, zlasti finančne institucije, oceni pa naj tudi njen vpliv na koncentracijo na revizijskem trgu in finančno stabilnost;
Recognises that the implementation of joint audits could have positive effects on the diversification of the audit market; recalls that different Member States have different market situations and different experiences of joint audits; calls on the Commission to assess the potential benefits and the costs of mandatory introduction both for audit firms, in particular small audit firms, and for audited companies – in particular financial institutions – and how it might affect the concentration of the audit market and financial stability;
meni, da je treba prevzeme s strani štirih velikih revizijskih hiš obravnavati ob upoštevanju njihovega vpliva na rast drugih družb ali omrežij;
Considers that takeovers by the Big Four must be considered in the light of their impact on the growth of other firms or networks;
poziva Komisijo, naj preuči uporabo restriktivnih dogovorov bank in drugih finančnih institucij o posojilih in drugih finančnih produktih za podjetja, ki bi lahko omejili izbiro revizorja;
Calls on the Commission to investigate the use of restrictive covenants by banks and other financial institutions on loans and other financial products for companies, which may be limiting auditor choice;
znova poudarja, da je treba nujno prepovedati omejevalne klavzule v pogodbah v korist štirih velikih hiš;
Considers it vital to introduce a ban on including in contracts restrictive clauses that favour the Big Four firms;
poziva k spodbujanju združevanja malih in srednje velikih revizijskih družb; poziva Komisijo, naj razmisli o uvedbi certifikatov kakovosti in registra revizijskih družb, da bodo lahko male in srednje velike revizijske družbe pokazale, da zadovoljivo opravljajo svoje delo; zahteva, da bi morali pri oddaji javnih naročil spodbujati uporabo drugih podjetij, ne pa štirih velikih revizijskih hiš, in da bi morali javni organi določiti odstotek uporabe teh družb, ki bi služil kot merilo;
Calls for mergers between small and medium-sized audit firms to be encouraged; urges the Commission to look into creating a quality certificate and register for audit companies, so that small and medium-sized audit firms can show that their work is of a satisfactory standard; considers that the public procurement sector should aim to use non-Big Four firms and that public bodies should set a benchmark percentage for use of such firms;
poziva Komisijo, da je treba pri javnih razpisih subjektov javnega interesa določiti, da morata biti pošten dostop do razpisnega postopka zagotovljen za vsaj dve družbi, ki ne spadata med velike štiri; meni, da bi morali imeti v tem postopku odločilno vlogo revizijski odbori, v katerih bi morali sodelovati tudi delničarji; poziva Komisijo, naj pregleda prakse revizijskega odbora v zvezi z razpisnimi postopki, pri čemer naj posebno pozornost nameni vidikom upravnih obremenitev, povezanim s formalnimi razpisnimi postopki, pri čemer naj zagotovi, da bo končna odločitev delničarjev glede imenovanja revizorjev utemeljena na predlogu revizijskega odbora; meni, da bi moral ta predlog vsebovati opis uporabljenega postopka, uporabljena merila in razloge za priporočilo revizijskega odbora;
Calls on the Commission, in connection with tendering by public-interest entities, to stipulate that fair access to the tendering process must be provided for at least two non-Big Four audit firms alongside the Big Four firms; takes the view that audit committees must be given a key role in this process, in which shareholders must also take part; calls on the Commission to review audit committee practices in relation to tendering processes, with a special focus on aspects of administrative burdens associated with a formal tendering process and with a view to ensuring that the shareholders' final decision on the appointment of auditors is based on a proposal from the audit committee; takes the view that this proposal should include a description of the procedure followed, the criteria used and the reasons underlying the audit committee's recommendation;
poziva Komisijo (Generalni direktorat za konkurenco), naj izvede natančno raziskavo revizijskega trga;
Calls on the Commission (DG COMP) to conduct a detailed investigation of the audit market;
meni, da so revizije ključnega pomena za ponovno oživitev notranjega trga; poziva Komisijo, naj preveri, v kolikšni meri bi lahko lažje zagotavljanje čezmejnih revizijskih storitev lahko pripomoglo k odpravi ovir pri vstopanju na trg in ozkih grl glede zmogljivosti; poziva Komisijo, naj pregleda, kako bi lahko evropski trg za revizijske storitve pripomogel k zmanjšanju zapletenosti postopkov in stroškov za vse udeležence na trgu, zlasti za male in srednje velike revizijske družbe; spodbuja Komisijo, naj sprejme vse pomembne ukrepe za vključitev mednarodnih standardov revidiranja v zakonodajo EU in njihovo uveljavitev, saj bi to prispevalo k vzpostavitvi resnično enakih konkurenčnih pogojev za revizijske družbe; opozarja na priporočila Komisije glede odgovornosti revizorjev; poziva Komisijo, naj v tem okviru predstavi predloge, da bi povečali usklajenost in uvedli evropski potni list za revizorje, pri čemer bi poseben poudarek namenili vsemu, kar zagotavlja neodvisnost revizorjev;
Takes the view that auditing is crucial to the process of revitalising the internal market; calls on the Commission to examine to what extent measures to facilitate the cross-border provision of audit services might serve to eliminate barriers to market access and capacity bottlenecks; calls on the Commission to examine to what extent a European market for audit services might serve to reduce procedural complexity and costs for all market participants, in particular small and medium-sized audit firms; urges the Commission to take all appropriate steps to incorporate into EU law and enforce international auditing standards which can help to establish genuinely equal competitive conditions for audit firms; reminds the Commission of its recommendations concerning auditor liability; calls on the Commission, against this background, to come forward with proposals to enhance harmonisation with a view to creating a European passport for auditors, placing particular emphasis on everything that guarantees the auditor's independence;
poziva Komisijo, naj oblikuje vseevropski režim odgovornosti za revizorski poklic;
Calls on the Commission to develop a pan-European liability regime for the auditing profession;
poziva Komisijo, naj poveča prizadevanja za povečanje konvergence;
Calls on the Commission to step up its efforts to increase convergence;
Resolucija Evropskega parlamenta z dne 13. septembra 2011 o razmerah žensk, ki se približujejo upokojitveni starosti ( 2011/2091(INI) )
European Parliament resolution of 13 September 2011 on the situation of women approaching retirement age ( 2011/2091(INI) )
ob upoštevanju Pogodbe o Evropski uniji, zlasti členov 2 in 3,
having regard to the Treaty on European Union, in particular Articles 2 and 3,
ob upoštevanju Pogodbe o delovanju Evropske unije, zlasti člena 19,
having regard to the Treaty on the Functioning of the European Union, in particular Article 19,
ob upoštevanju Listine o temeljnih pravicah, zlasti členov 21, 23 in 25,
having regard to the Charter of Fundamental Rights, in particular Articles 21, 23 and 25,
ob upoštevanju sporočila Komisije z dne 21. septembra 2010 z naslovom „Strategija za enakost žensk in moških 2010–2015“ ( KOM(2010)0491 ),
having regard to the Commission Communication of 21 September 2010 entitled ‘Strategy for equality between women and men 2010-2015’ ( COM(2010)0491 ),
ob upoštevanju sporočila Komisije z dne 29. aprila 2009 o vplivu staranja prebivalstva v EU (Poročilo o staranju prebivalstva 2009) ( KOM(2009)0180 ),
having regard to the Commission Communication of 29 April 2009 dealing with the impact of an ageing population in the EU (2009 Ageing Report) ( COM(2009)0180 ),
ob upoštevanju priporočila Komisije z dne 3. oktobra 2008 o dejavnem vključevanju oseb, izključenih iz trga dela (2008/867/ES) UL L 307, 18.11.2008, str.
having regard to the Commission Recommendation of 3 October 2008 on the active inclusion of people excluded from the labour market (2008/867/EC) OJ L 307, 18.11.2008, p.
ob upoštevanju poročila z dne 22. julija 2010 z naslovom „Dostop do zdravstvenega varstva in dolgotrajne oskrbe – enak za ženske in moške?“, ki ga je naročila Komisija,
having regard to the report commissioned by the Commission of 22 July 2010 entitled ‘Access to healthcare and long-term care - Equal for women and men?’,
ob upoštevanju poročila z dne 24. novembra 2009 z naslovom „Dejavne politike vključevanja načela enakosti spolov“,
having regard to the report commissioned by the Commission of 24 November 2009 entitled ‘Gender mainstreaming active inclusion policies’,
ob upoštevanju sklepov Sveta z dne 7. marca 2011 o evropskem paktu za enakost med spoloma za obdobje 2011–2020,
having regard to the Council Conclusions of 7 March 2011 on the European Pact for Gender Equality for the period 2011-2020,
ob upoštevanju sklepov Sveta z dne 6. decembra 2010 o vplivu staranja delovne sile in prebivalstva na politike zaposlovanja,
having regard to the Council Conclusions of 6 December 2010 on the impact of an ageing workforce and population on employment policies,
ob upoštevanju sklepov Sveta z dne 7. junija 2010 o aktivnem staranju,
having regard to the Council Conclusions of 7 June 2010 on active ageing,
ob upoštevanju sklepov Sveta z dne 30. novembra 2009 o zdravem in dostojnem staranju,
having regard to the Council Conclusions of 30 November 2009 on healthy and dignified ageing,
ob upoštevanju sklepov Sveta z dne 8. junija 2009 o enakih možnostih za ženske in moške: aktivno in dostojno staranje,
having regard to the Council Conclusions of 8 June 2009 on equal opportunities for women and men: active and dignified ageing,
ob upoštevanju poročila Evropske fundacije za izboljševanje življenjskih in delovnih pogojev z dne 1. maja 2008 z naslovom „Delovne razmere starajoče se delovne sile“,
having regard to the European Foundation for the Improvement of Living and Working Conditions report of 1 May 2008 entitled ‘Working conditions of an ageing workforce’,
ob upoštevanju mednarodnega akcijskega načrta o staranju, ki je bil sprejet na drugi svetovni skupščini o staranju v Madridu 12. aprila 2002 (A/CONF.197/9 8),
having regard to the Madrid International Plan of Action on Ageing, adopted at the Second World Assembly on Ageing (A/CONF.197/9 8) on 12 April 2002,
ob upoštevanju poročila Odbora za pravice žensk in enakost spolov ( A7-0291/2011 ),
having regard to the report of the Committee on Women's Rights and Gender Equality ( A7-0291/2011 ),
ker sta enakost med spoloma in nediskriminacija, med drugim tudi na podlagi starosti, temeljni načeli Evropske unije, zajeti v Pogodbi o delovanju Evropske unije, in dva izmed ciljev in nalog Skupnosti,
whereas gender equality and non-discrimination, inter alia on the basis of age, is a fundamental principle of the European Union enshrined in the Treaty on the Functioning of the European Union and one of the objectives and tasks of the Community,
ker je v strategiji Evropa 2020 določen kot glavni cilj 75–odstotna stopnja zaposlenosti za ženske in moške in zmanjšanje števila oseb, ki živijo na pragu revščine, za dvajset milijonov, ker je za uresničitev obeh ciljev odločilna starostna skupina žensk, starejših od 50 let, saj je za njih značilna visoka stopnja revščine in brezposelnosti,
whereas the Europe 2020 Strategy sets a headline employment rate target of 75% for both women and men and states the objective of decreasing the number of those living at risk of poverty by 20 million; whereas the group of women over 50, due to the high levels of poverty and unemployment particular to this group, is therefore a decisive age-cohort in meeting both of these targets,
ker vztrajni obstoj stereotipov o spolih skupaj s starostno diskriminacijo starejših na trgu dela izrazito zmanjšuje možnosti zaposlitve, usposabljanja in napredovanja starejših žensk in je deloma odgovoren za povečano tveganje revščine v starosti,
whereas the persistence of gender stereotypes, compounded by the age discrimination faced by older people in the labour market, particularly reduces employment, training and promotion opportunities for older women and is partly responsible for the increased risk of poverty in old age,
ker je diskriminacija zaradi spola posebne vrste diskriminacija, saj je sistematičnega in sistemskega značaja ter se pojavlja in se kopiči tudi pri drugih vrstah diskriminacije,
whereas discrimination based on sex is a specific kind of discrimination to the extent that it is systematic and systemic and cuts across, and is added to, all other forms of discrimination,
ker je današnji trg dela veliko bolj dinamičen in spremenljiv kakor prej, kar pomeni, da zaposlitev na istem področju ni več zagotovljena za vse življenje, ker je gospodarska kriza pokazala, da imajo ženske pomembno vlogo na trgu dela,
whereas the employment market is far more dynamic and fluid today than ever before, which means that employment in the same area is no longer guaranteed for life; whereas therefore the economic crisis has shown that women have an important role to play within the job market,
ker so prihodnja gospodarska konkurenčnost, blaginja in vključenost Evrope zelo odvisne od njene zmožnosti, da izboljša uporabo svoje delovne sile, ne le s podaljšanjem delovne dobe, temveč tudi z ustvarjanjem delovnih pogojev in sistemov socialnega varstva, ki bodo podpirali izboljšanje delovnih in življenjskih pogojev in koristili gospodarstvu; ker to vključuje tudi ustrezne politike za usklajevanje poklicnega, družinskega in zasebnega življenja ter za odpravo posredne in neposredne diskriminacije in stereotipov na podlagi spola, ki vodijo do razlik med ženskami in moškimi na trgu dela,
whereas Europe's future economic competitiveness, prosperity and inclusiveness depend crucially on its ability to effectively improve the use of its labour resources, not only by extending the employment period of life but also by creating the working conditions and social security systems which both support an improvement in working and living conditions and benefit the economy, whereas this also includes appropriate policies to reconcile work, family and private life and to tackle direct and indirect discrimination and gender stereotypes which lead to gender gaps in the labour market,