815 resultados para sector Footwear and Leather


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In nature, several types of landforms have simple shapes: as they evolve they tend to take on an ideal, simple geometric form such as a cone, an ellipsoid or a paraboloid. Volcanic landforms are possibly the best examples of this ?ideal? geometry, since they develop as regular surface features due to the point-like (circular) or fissure-like (linear) manifestation of volcanic activity. In this paper, we present a geomorphometric method of fitting the ?ideal? surface onto the real surface of regular-shaped volcanoes through a number of case studies (Mt. Mayon, Mt. Somma, Mt. Semeru, and Mt. Cameroon). Volcanoes with circular, as well as elliptical, symmetry are addressed. For the best surface fit, we use the minimization library MINUIT which is made freely available by the CERN (European Organization for Nuclear Research). This library enables us to handle all the available surface data (every point of the digital elevation model) in a one-step, half-automated way regardless of the size of the dataset, and to consider simultaneously all the relevant parameters of the selected problem, such as the position of the center of the edifice, apex height, and cone slope, thanks to the highly performing adopted procedure. Fitting the geometric surface, along with calculating the related error, demonstrates the twofold advantage of the method. Firstly, we can determine quantitatively to what extent a given volcanic landform is regular, i.e. how much it follows an expected regular shape. Deviations from the ideal shape due to degradation (e.g. sector collapse and normal erosion) can be used in erosion rate calculations. Secondly, if we have a degraded volcanic landform, whose geometry is not clear, this method of surface fitting reconstructs the original shape with the maximum precision. Obviously, in addition to volcanic landforms, this method is also capable of constraining the shapes of other regular surface features such as aeolian, glacial or periglacial landforms.

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En cualquier empresa el crecimiento supone una dimensión dinámica, en movimiento más o menos continúo, mientras que el tamaño representa una visión estática de la misma. Desde hace algunos años y en particular en el reciente período (2014-2020) de programación de las políticas de apoyo al desarrollo rural, se está interviniendo sobre el sector cooperativo agroalimentario, priorizando y promoviendo procesos de crecimiento atendiendo al criterio del tamaño en particular. En este trabajo de investigación de Tesis Doctoral se ha querido ahondar en esta cuestión desde un enfoque micro. Para ello se analizan, a nivel de cooperativa, las principales fórmulas de crecimiento desarrolladas por cooperativas hortofrutícolas, no con la pretensión de presentarlo como fenómeno global o receta normativa del cooperativismo agroalimentario, sino como especificidades emergentes del crecimiento cooperativo que no están basados únicamente en el tamaño de las empresas, como a menudo se ilustra desde las administraciones; considerando diversas transformaciones y cambios que estas organizaciones deben desarrollar en el proceso dinámico de crecimiento. Para ello se abordan con una especial atención las implicaciones jurídicas en cada caso y, en este marco, se contemplan diversos estudios vinculados con la evolución de la legislación cooperativa en relación a sus formas de crecimiento en el campo agroalimentario. La contextualización del sector y de los procesos de crecimiento se realiza a nivel europeo y español, prestando especial atención al sector hortofrutícola, para lo cual se han tenido como elementos de apoyo y soporte los informes elaborados dentro del proyecto financiado por la Comisión Europea: Support for Farmers cooperatives (Bijman et al, 2012) y las bases de datos disponibles. El proceso metodológico se ha apoyado en diversas técnicas de investigación social para abordar un análisis empírico a nivel micro basado en tres casos seleccionados como paradigmáticos de integración de cooperativas, sobre los que se realizado una encuesta intensa y un análisis con el Ciclo de Vida de una cooperativa alcanzando resultados sobre la diversidad en las formas de integración y la evolución económico-financiera, social y organizacional que los acompañan, todo ello utilizando una perspectiva histórica de al menos nueve ejercicios ulteriores a los procesos de integración. Las tres cooperativas hortofrutícolas objeto de análisis desarrollan su actividad en el Sureste de la Península Ibérica. Con la identificación de aquellos aspectos más relevantes que pueden haber influido en el desarrollo de estos procesos, el análisis arroja resultados de interés que indican que la legislación actual promueve formas de crecimiento de las cooperativas basadas en la dimensión, sin tener en cuenta otros factores manifiestos de heterogeneidad. La apuesta por la especialización de la empresa cooperativa, incluso recurriendo a la limitación de socios, es una forma de crecimiento sostenible en determinados casos. Como también lo es una mayor implicación de los socios y el desarrollo de mecanismos ágiles para responder rápidamente a los incentivos de un mercado cambiante. La sostenibilidad y la mejora de la salud en los procesos de integración deben apoyarse en mecanismos que generen mayor participación e implicación de su masa social en las estructuras de gobierno para evitar la pérdida de capital social. ABSTRACT In any business growth is a dynamic dimension, in more or less continuous movement, while the size represents a static view of it. In recent years and particularly in the recent period (2014-2020) programming policies to support rural development, are being used to intervene on the agrifood cooperative sector, prioritizing and promoting growth processes by the criterion of size in particular. This research work Doctoral Thesis has aimed to delve into this issue from a micro approach. To this are discussed at the level of cooperative, the main growth formulas developed by a sector of horticultural cooperatives, not with the intention of presenting it as a global phenomenon or policy prescription of the food cooperative, but as emerging specificities of the cooperative growth are not based only in the size of companies, as often it is shown from the authorities, but also consider the transformations and changes that these organizations should develop in the dynamic process of growth. For it dealt with special attention the legal implications in each case and, in this context, they have been contemplated several studies linked to the development of cooperative legislation in relation to their growth forms in the food field. The contextualization of the sector and growth processes is performed at European and state level, paying special attention to horticulture, for which they have been taken as support reports the reports prepared within the project funded by the European Commission: Support for Farmers cooperatives (Bijman et al, 2012) and available databases. The methodology has relied on various techniques of social research to address an empirical micro-level analysis based on three cases selected as paradigmatic integration of cooperatives, on which intensive survey and analysis with the Life Cycle of a cooperative made achieving results on the diversity in the forms of integration and economic and financial, social and organizational evolution that accompany them, all using a historical perspective of at least nine subsequent years to the integration processes. The three analyzed horticultural cooperatives are based in the southeast of the Iberian Peninsula. With the identification of the most relevant aspects that may have influenced the development of these processes, the analysis yields interesting results that indicate that the current legislation promotes growth forms of cooperatives based on the dimension regardless of other factors of apparent heterogeneity or socio-cultural barriers. The commitment to specialization of the cooperative enterprise, including through limiting partners is a form of sustainable growth in certain cases. As it is also a greater involvement of partners and the development of efficient mechanisms to respond quickly to changing market incentives. Sustainability and health improvement in growth processes must rely on mechanisms that generate greater participation and involvement of its membership in the structures of government, to avoid the lost of social capital.

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El modelo económico actual basado en el consumo y en la búsqueda permanente de una mayor calidad de vida, unido a una población mundial en aumento, contribuye a incrementar la demanda de servicios energéticos para cubrir las necesidades de energía de las personas y las industrias. Desde finales del siglo XIX la energía se ha generado fundamentalmente a partir de combustibles fósiles (carbón, petróleo y gas), convertidos en el suministro energético predominante mundialmente. Las emisiones de gases de efecto invernadero que genera la prestación de servicios energéticos han contribuido considerablemente al aumento histórico de las concentraciones de esos gases en la atmósfera, hasta el punto de que el consumo de combustibles fósiles es responsable de la mayoría de las emisiones antropogénicas (IPCC, 2012). Existen diversas opciones para disminuir las emisiones de gases de efecto invernadero del sector energético y con ello contribuir a mitigar el cambio climático, entre otras sería viable aumentar la eficiencia energética y sustituir combustibles de origen fósil por combustibles de origen renovable, pudiendo garantizar un suministro de energía sostenible, competitivo y seguro. De todas las energías renovables susceptibles de formar parte de una cartera de opciones de mitigación, esta tesis se centra en la bioenergía generada a partir de la valorización energética de las biomasas agrícolas, forestales, ganaderas o de otro tipo, con fines eléctricos y térmicos. Con objeto de mostrar su capacidad para contribuir a mitigar el cambio climático y su potencial contribución al desarrollo socioeconómico, a la generación de energía distribuida y a reducir determinados efectos negativos sobre el medio ambiente, se ha analizado minuciosamente el sector español de la biomasa en su conjunto. Desde el recurso biomásico que existe en España, las formas de extraerlo y procesarlo, las tecnologías de valorización energética, sus usos energéticos principales y la capacidad de implementación del sector en España. Asimismo se ha examinado el contexto energético tanto internacional y europeo como nacional, y se han analizado pormenorizadamente los instrumentos de soporte que han contribuido de manera directa e indirecta al desarrollo del sector en España. Además, la tesis integra el análisis de los resultados obtenidos mediante dos metodologías diferentes con fines también distintos. Por un lado se han obtenido los resultados medioambientales y socioeconómicos de los análisis de ciclo de vida input-output generados a partir de las cinco tecnologías biomásicas más ampliamente utilizadas en España. Y por otro lado, en base a los objetivos energéticos y medioambientales establecidos, se han obtenido distintas proyecciones de la implementación del sector a medio plazo, en forma de escenarios energéticos con horizonte 2035, mediante el modelo TIMES-Spain. La tesis ofrece también una serie de conclusiones y recomendaciones que podrían resultar pertinentes para los agentes que constituyen la cadena de valor del propio sector e interesados, así como para la formulación de políticas y mecanismos de apoyo para los agentes decisores, tanto del ámbito de la Administración General del Estado como autonómico y regional, sobre las características y ventajas de determinadas formas de valorización, sobre los efectos sociales y medioambientales que induce su uso, y sobre la capacidad de sector para contribuir a determinadas políticas más allá de las puramente energéticas. En todo caso, esta tesis doctoral aspira a contribuir a la toma de decisiones idóneas tanto a los agentes del sector como a responsables públicos, con objeto de adoptar medidas orientadas a fomentar modificaciones del sistema energético que incrementen la proporción de energía renovable y, de esta forma, contribuir a mitigar la amenaza que supone el cambio climático no solo en la actualidad, sino especialmente en los próximos años para las generaciones venideras. ABSTRACT The current economic model based on both, consumption and the constant search for greater quality of life, coupled with a growing world population, contribute to increase the demand for energy services in order to meet the energy needs of people and industries. Since the late nineteenth century, energy has been basically generated from fossil fuels (coal, oil and gas), which converted fossil fuels into the predominant World energy supply source. Emissions of greenhouse gases generated by the provision of energy services have contributed significantly to the historical increase in the concentrations of these gases in the atmosphere, to the extent that the consumption of fossil fuels is responsible for most of the anthropogenic emissions (IPCC, 2012). There are several options to reduce emissions of greenhouse gases in the energy sector and, thereby, to contribute to mitigate climate change. Among others, would be feasible to increase energy efficiency and progressively replacing fossil fuels by renewable fuels, which are able to ensure a sustainable, competitive and secure energy supply. Of all the renewable energies likely to form part of a portfolio of mitigation options, this thesis focuses on bioenergy generated from agricultural, forestry, farming or other kind of biomass, with electrical and thermal purposes. In order to show their ability to contribute to mitigate climate change and its potential contribution to socio-economic development, distributed energy generation and to reduce certain negative effects on the environment, the Spanish biomass sector as a whole has been dissected. From the types of biomass resources that exist in Spain, ways of extracting and processing them, energy production technologies, its main energy uses and the implementation capacity of the sector in Spain. It has also examined the international, European and national energy context, and has thoroughly analyzed the support instruments that have contributed directly and indirectly to the development of the sector in Spain, so far. Furthermore, the thesis integrates the analysis of results obtained using two different methodologies also with different purposes. On the one hand, the environmental and socio-economic results of the analysis of input-output cycle life generated from the five biomass technologies most widely used in Spain, have been obtained. On the other hand, different projections of the implementation of the sector in the medium term, as energy scenarios with horizon 2035, have been obtained by the model TIMES-Spain, based on several energy and environmental objectives. The thesis also offers a series of conclusions and recommendations that could be relevant to the agents that constitute the value chain of the biomass sector itself and other stakeholders. As well as policy and support mechanisms for decision-makers, from both: The Central and Regional Governments, on the characteristics and advantages of certain forms of valorization, on the social and environmental effects that induce their use, and the ability of the biomass sector to contribute to certain policies beyond the purely energy ones. In any case, this thesis aims to contribute to decision making, suitable for both: Industry players and to public officials. In order to adopt measures to promote significant changes in the energy system that increase the proportion of renewable energy and, consequently, that contribute to mitigate the threat of climate change; not only today but in the coming years, especially for future generations.

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A pesquisa teve como objetivo geral analisar as principais razões pelas quais as empresas públicas paulistas utilizam coaching e mentoring como práticas de compartilhamento de conhecimento. No ano de 2009, foi instituído pelo governador do Estado de São Paulo, o decreto nº 53.963 que instituiu a Política de Gestão do Conhecimento e Inovação para as empresas públicas. Kuniyoshi e Santos (2007) realizaram uma pesquisa, na qual identificaram práticas e iniciativas de gestão do conhecimento adotadas por algumas empresas, dentre elas, coaching e mentoring. As práticas são processos que necessitam de investimento não somente financeiro, mas de tempo e pessoas adequadas, por serem processos mais complexos, instigam a investigação de ações no contexto organizacional de empresas públicas. Este estudo busca contribuir para o desenvolvimento de estudos na área pública. O método utilizado neste estudo de abordagem qualitativa é do tipo exploratória. O objeto desta pesquisa foram as empresas públicas paulistas, que, atualmente, somam 21. Foi realizado estudo de caso, com entrevista e análise documental em duas destas empresas, A Sabesp, empresa do segmento de saneamento de água e esgoto, teve como objetivo analisar a prática de coaching e, o Instituto de Pesquisa Tecnológicas (IPT), referência nacional em metrologia, teve como objetivo analisar a prática de mentoring. Uma vez que não existem práticas exclusivas à Gestão do Conhecimento, e o sucesso de uma prática está relacionado ao contexto na qual está inserida. No caso da Sabesp, a prática de coaching é utilizada como uma das atividades dentro de dois programas, visando desenvolver o capital humano como força competitiva. O IPT teve como objetivo da aplicação do programa de mentoring, especificamente, o compartilhar conhecimento tácito. Foi constatado que as práticas de coaching e mentoring podem ser utilizadas como recurso capaz de tornar a empresa singular perante as demais, mesmo empresas públicas não tendo foco em competitividade, mas utilizam o conhecimento de forma estratégica para melhorar a qualidade de atendimento à sociedade.

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V-type proton-translocating ATPases (V-ATPases) (EC 3.6.1.3) are electrogenic proton pumps involved in acidification of endomembrane compartments in all eukaryotic cells. V-ATPases from various species consist of 8 to 12 polypeptide subunits arranged into an integral membrane proton pore sector (V0) and a peripherally associated catalytic sector (V1). Several V-ATPase subunits are functionally and structurally conserved among all species examined. In yeast, a 36-kD peripheral subunit encoded by the yeast (Saccharomyces cerevisiae) VMA6 gene (Vma6p) is required for stable assembly of the V0 sector as well as for V1 attachment. Vma6p has been characterized as a nonintegrally associated V0 subunit. A high degree of sequence similarity among Vma6p homologs from animal and fungal species suggests that this subunit has a conserved role in V-ATPase function. We have characterized a novel Vma6p homolog from red beet (Beta vulgaris) tonoplast membranes. A 44-kD polypeptide cofractionated with V-ATPase upon gel-filtration chromatography of detergent-solubilized tonoplast membranes and was specifically cross-reactive with anti-Vma6p polyclonal antibodies. The 44-kD polypeptide was dissociated from isolated tonoplast preparations by mild chaotropic agents and thus appeared to be nonintegrally associated with the membrane. The putative 44-kD homolog appears to be structurally similar to yeast Vma6p and occupies a similar position within the holoenzyme complex.

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Esta pesquisa aborda as chamadas políticas de diversidade na educação e sua contribuição para o reconhecimento e a promoção dos direitos humanos e a superação do racismo, do sexismo, da homofobia e das demais desigualdades e discriminações que marcam profundamente a sociedade e a educação brasileiras. Com base nas vozes de gestores/as públicos/as e ativistas da sociedade civil, na análise documental e da execução orçamentária e na experiência política da pesquisadora, é apresentado um balanço sobre os dez anos de existência da Secretaria de Educação Continuada, Alfabetização e Diversidade (Secad), órgão do Ministério da Educação criado no primeiro governo do Presidente Luiz Inácio Lula da Silva. Em especial, buscou-se identificar as provocações e os tensionamentos gerados pelas agendas das diversidades para o atual desenho, funcionamento e institucionalidade das políticas educacionais e sua influência nas concepções de qualidade educacional em disputa nas políticas federais. Essas disputas estiveram presentes nas Conferências Nacionais de Educação e no processo conflitivo de tramitação do novo Plano Nacional de Educação (Lei Federal n. 13.005/2014), analisados neste trabalho. Respaldado por convenções e pelas resoluções internacionais das Conferências da ONU e por normativas nacionais, o debate sobre diferenças ganhou espaço na agenda das políticas educacionais brasileiras. Essa discussão foi impulsionada por movimentos sociais negros, indígenas, LGBTs, feministas, de trabalhadores do campo, de pessoas com deficiências, de quilombolas, ambientalistas e por agendas de fronteira na efetividade do direito humano à educação, como a educação de jovens e adultos, a educação em territórios de alta vulnerabilidade social e a educação de pessoas privadas de liberdade, entre outras. Apresenta-se, neste trabalho, uma contribuição teórica ao debate sobre a relação entre qualidade educacional, diferenças e igualdades, com base nas teorias críticas de justiça social. Discutem-se as possibilidades de a noção da diversidade constituir uma resposta interseccional às múltiplas discriminações e desigualdades que atingem os sujeitos concretos no cotidiano da vida e, especificamente, nas instituições educacionais. Ao final da tese, embasadas na definição do contexto de estratégia política de Stephen Ball e nas contribuições para o aperfeiçoamento das políticas 14 previstas na metodologia de análise das políticas públicas, são apresentadas reflexões comprometidas com a ampliação da capacidade das políticas educacionais no sentido de dar respostas a essas agendas, em uma perspectiva de promoção da justiça na educação no marco dos direitos humanos.

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بسم الله الرحمن الرحيم اللهم انا نحمدك على ما علمت في البيان والهمت في البيان كما نحمدك على ما مبعت في الغطا... :Incipit

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The last decades have been fruitful in reforms in public sector accounting across the world, namely moving from cash-based into accrual-based regimes. In this process of bringing public sector accounting close to business accounting, International Public Sector Accounting Standards (IPSASs) have been developed and adopted in several countries. In the EU context, public sector harmonization among member-States is currently being considered, namely via the development of European Public Sector Accounting Standards (EPSASs). Both IPSASs and EPSASs are understood as, among other things, important to contribute for a more informative and transparent financial reporting of public sector entities and governments. Moreover they are expected to approximate public sector accounting and the National Accounts, hence allowing for more reliable information to monitor fiscal discipline among EU countries. The Iberian countries, after using accrual accounting in the public sector for more than twenty years (Spain from middle 1980s and Portugal from 1990s), have acknowledged the need to embark in an international harmonization process adopting IPSASs, particularly after the adoption of IFRSs in the business sector, which was creating some difficulties for consolidated accounts. Spain has passed the Chart of Accounts for the Public Sector through the Order EHA/1037/2010, which is adapted to IPSASs; Portugal has just passed Law-decree 192/2015, September 11, and is expecting to start implementation in 2017. In both countries a central role in this reform has been assumed by the national standard-setters for public sector accounting. Based on the “Actor Network Theory” to help understanding how and why organizations interact and how this interaction could have an impact on their choice of accounting policies, this paper aims to analyse, from the Iberian public sector accounting standard-setters perspective, how the adoption/adaptation of IPSASs has been considered and developed in these countries. Research questions to be considered are the following, which will be asked in interviews to the members of the standard-setting committees in both Portugal and Spain: • What were the driving forces leading to the decision to adopt and implement IPSASs? • Which other governmental bodies’ experiences, if any, were considered in the adoption of IPSASs? • What specific steps were/are being undertaken to prepare for the conversion from the existing system to IPSASs? • What were/are the institutional challenges faced/expected to face? • What assistance have been received from IFAC and/or IPSASB, or from other sources, if any, throughout the adoption/implementation? • How can the success of the adoption/implementation be characterised? • What benefits can/have the government derive/derived from the adoption and implementation of IPSASs? The paper is expected to contribute to the understanding of the issues underlying the process of embarking in public sector accounting reforms towards IPSASs.

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Foreword. Ten years after the end of the armed conflict, the Western Balkans1 are still being considered as the “land of the unsuccessful policies”. Enormous financial and technical assistance transferred by the International Community has not managed to meet the goals of integrating the region within itself as well as within the European markets. Explanation for this can be found in the consequences of the war and the remnants of the socialist state. The complexity of current institutional/ political arrangements combined with the limited willingness of the regional actors to introduce and implement much of the needed reforms have additionally contributed to the current state of affairs. The economy and politics in the region intertwine to an extent as probably in none of the other post-communist states. Therefore, the paper presents the recent economic performance of the Western Balkan countries in the light of their limited institutional development and lack of efficient regional cooperation. The paper discusses the importance of foreign direct investments’ inflow for the economic growth of the “latecomer” states and presents major drawbacks which limit the influx of the foreign capital to the region. It presents private sector activity and regional cooperation programmes. It discusses the role of the International Community with the main focus on the activities of the European Union. The EU is examined not only as the main aid donor but more importantly as a foreign trade partner. Furthermore, it analyses the impact of the presence of the International Community and their strategies towards the region with the special attention to the EU. Finally, it presents recommendations for the improvement of the economic performance in light of the enhanced political cooperation between the EU and the region.

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On June 17, 2011, the Center for Transatlantic Relations – together with the Center for European Policy Analysis, the Polish Institute of International Affairs in Warsaw, and the Embassies of Hungary and Poland – hosted authors writing on the theme “A Strong Europe in a Globalized World,” and who offered in-depth, substantive reflections about how the United States and Europe can work together more closely in meeting global challenges. Drawing on the agendas of the outgoing and incoming EU Presidencies of the Council of the European Union – Hungary and Poland respectively – authors focused on the importance of a strong US-EU partnership in the face of mounting global challenges, from the current financial and economic crisis through the insecurities of energy markets and the promise of the Arab Spring. Authors explored in depth four key areas of shared interests: A Global Perspective (Transatlantic Partnership in a Globalized World); Achievements and Deliverables of Eastern Partnership; Euro-Atlantic Perspectives for the Balkans; and Common Challenges of Energy Security. Senior Hungarian and Polish government officials, subject matter experts, private sector actors, and think tank scholars participated.

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Drawing from confidential firm-level balance sheets in 11 European countries, the paper presents a novel sectoral database of comparable productivity indicators built by members of the Competitiveness Research Network (CompNet) using a newly developed research infrastructure. Beyond aggregate information available from industry statistics of Eurostat or EU KLEMS, the paper provides information on the distribution of firms across several dimensions related to competitiveness, e.g. productivity and size. The database comprises so far 11 countries, with information for 58 sectors over the period 1995-2011. The paper documents the development of the new research infrastructure, the construction of the database, and shows some preliminary results. Among them, it shows that there is large heterogeneity in terms of firm productivity or size within narrowly defined industries in all countries. Productivity, and above all, size distribution are very skewed across countries, with a thick left-tail of low productive firms. Moreover, firms at both ends of the distribution show very different dynamics in terms of productivity and unit labour costs. Within-sector heterogeneity and productivity dispersion are positively correlated to aggregate productivity given the possibility of reallocating resources from less to more productive firms. To this extent, we show how allocative efficiency varies across countries, and more interestingly, over different periods of time. Finally, we apply the new database to illustrate the importance of productivity dispersion to explain aggregate trade results.

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Summary. Energy saving has been a stated policy objective of the EU since the 1970s. Presently, the 2020 target is a 20% reduction of EU energy consumption in comparison with current projections for 2020. This is one of the headline targets of the European Energy Strategy 2020 but efforts to achieve it remain slow and insufficient. The aim of this paper is to understand why this is happening. Firstly, this paper examines the reasons why public measures promoting energy efficiency are needed and what form these measures should optimally take (§ 1). Fortunately, over the last 20 years, much research has been done into the famous ‘energy efficiency gap’ (or ‘the energy efficiency paradox’), even if more remains to be done. Multiple explanations have been given: market failures, modelling flaws and behavioural obstacles. Each encompasses many complex aspects. Several types of instruments can be adopted to encourage energy efficiency: measures guaranteeing the correct pricing of energy are preferred, followed by taxes or tradable white certificates which in turn are preferred to standards or subsidies. Information programmes are also necessary. Secondly, the paper analyzes the evolution of the different programmes from 2000 onwards (§ 2). This reveals the extreme complexity of the subject. It deals with quite diverse topics: buildings, appliances, public sector, industry and transport. The market for energy efficiency is as diffuse as energy consumption patterns themselves. It is composed of many market actors who demand more efficient provision of energy services, and that suppliers of the necessary goods and know-how deliver this greater efficiency. Consumers in this market include individuals, businesses and governments, and market activities cover all energy-consuming sectors of the economy. Additionally, energy efficiency is the perfect example of a shared competence between the EU and the Member States. Lastly, the legal framework has steadily increased in complexity, and despite the successive energy efficiency programmes used to build this framework, it has become clear that the gap between the target and the results remains. The paper then examines whether the 2012/27/EU Directive adopted to improve the situation could bring better results. It briefly describes the content of this framework Directive, which accompanies and implements the latest energy efficiency programme (§ 3). Although the Directive is technically complex and maintains nonbinding energy efficiency targets, it certainly represents an improvement in several aspects. However, it is also saddled with a multiplicity of exemption clauses and interpretative documents (with no binding value) which weaken its provisions. Furthermore, alone, it will allow the achievement of only about 17.7% of final energy savings by 2020. The implementation process, which is essential, also remains fairly weak. The paper also gives a glimpse of the various EU instruments for financing energy efficiency projects (§ 4). Though useful, they do not indicate a strong priority. Fourthly, the paper tries to analyze the EU’s limited progress so far and gather a few suggestions for improvement. One thing seems to remain useful: targets which can be defined in various ways (§ 5). Basically, all this indicates that the EU energy efficiency strategy has so far failed to reach its targets, lacks coherence and remains ambiguous. In the new Commission’s proposals of 22 January 2014 – intended to define a new climate/energy package in the period from 2020 to 2030 – the approach to energy efficiency remains unclear. This is regrettable. Energy efficiency is the only instrument which allows the EU to reach simultaneously its three targets: sustainability, competitiveness and security. The final conclusion appears thus paradoxical. On the one hand, all existing studies indicate that the decarbonization of the EU economy will be absolutely impossible without some very serious improvements in energy efficiency. On the other hand, in reality energy efficiency has always been treated as a second zone priority. It is imperative to eliminate this contradiction.

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Germany's economic and social system faces immense economic, social, and political demands. These may be encapsulated in challenges like "new management concepts and labor policies," "deregulation of the infrastructure sector," "globalization," and "reunification." The paper analyzes these challenges and changes to the corporatist system of industrial relations--a cornerstone in .Model Germany's specific economic success and social consensus until now.

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Exquisite album of calligraphy (muraqqaʻ or murakkaa) with design for a monumental inscription to appear in stone on a commemorative range marker (menzil taşı) of Bilâl Ağa (d.1807?), likely executed by Yesari Mehmed Esad Efendi (d.1798), the great Ottoman master of nastaʻlīq (talik).

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Fine copy of Abū Naṣr al-Farāḥī's (d.1242) versification of al-Jamīʻ al-ṣaghīr fī al-furūʻ, the well-known legal treatise by Muḥammad ibn al-Ḥasan al-Shaybānī (d.804). Excerpts from Kashf al-ẓunūn addressing these two works appear on leaf affixed to 'title page' (p.5).