Traduction de «translation of comptabilité par secteurs d'activité » (Français → Anglais) :

They used the Statistics Canada provincial input-output model to assess both the direct impact of economic activity within the resource sectors and the forward and backward linkages that give rise to the indirect effects in supply sectors and service sectors such as engineering and accounting.

Furthermore, national authorities in the postal field are required by Directive 97/67, as amended, to ensure that a proper internal cost accounting system has been introduced to monitor and prevent the existence of cross-subsidies between the reserved area and activities under competition which may result in competitive distortions.

I therefore feel that the proposals on transparency that you are putting forward cannot be applied to that sector under the same conditions. I think it would be rather difficult in such a sector to implement the notion of separate accounting systems making it possible to draw a distinction between competitive activities and public service activities in the broadcasting sector, especially as, I might mention in passing, there is no ...[+++]single harmonised European accounting system.

Given that GS has no separate accounts for its EU and ECSC sectors respectively, the Commission could not draw a distinction either between operating aid to each sector;

11.01. Certain comparisons between countries, or between industries or sectors within the same economy, become meaningful only when the aggregates in the national accounts (for example, gross domestic product, the final consumption of households, the value-added of an industry, compensation of employees) are considered in relation to the number of inhabitants and labour input variables. It is therefore necessary to have definitions of the total population, employment, jobs, total hours worked, full-time equivalence and employee labour ...[+++] input at constant compensation, which are closely linked to the concepts used in the national accounts.

MAJOR STRUCTURAL CHANGES HAVE TAKEN PLACE Industry responses to the problems of increased world competition, fluctuating energy costs, reductions in subsidies and other forms of intervention by public bodies, and the technological changes taking place can be grouped as follows: - many sectors undertook major rationalization investment, resulting in higher productivity, a reduction in the workforce and a reduction in the consumption of other inputs, such as energy and material - greater flexibility of costs was sought by many industries by moving to multipurpose production equipment (e.g. the cement industry which is now able to switch be ...[+++]tween primary energy sources depending on their relative prices) - externalization of a number of activities previously done in-house (cleaning, accounting), also in order to obtain more cost flexibility - 3 - - a clear tendency towards increased industrial cooperation is appearing with increasing numbers of joint ventures and of mergers and acquisitions, with a view of getting access to new markets or to improve their competitive position (e.g. the food sector) or in order to save costs by capitalizing on synergies in the production process (automobile, aerospace) - companies decided to make a shift or a change of their product range: either a reduced number of products (chemicals, textiles and clothing) or, on the contrary, a wider product range with a view to reducing the cyclical nature of their business (jewelry, household appliances, pulp and paper) Among the factors most referred to by industry as having induced a re- orientation of corporate strategies figure the changing competitive environment: the globalisation of trade (particularly the emergence of new competitors from the Far East) and the creation of the Single Market.