material price variance account

distance between inside faces of flanges | distance between insides of rims | distance between insides of tyres

direct labour yield variance | labour yield variance | total direct labour yield variance

manufacturing overhead variance | overhead variance

manufacturing overhead efficiency variance | overhead efficiency variance

European Court of Auditors [ Court of Auditors of the European Communities | Court of Auditors of the European Union | ECA [acronym] EC Court of Auditors ]

In addition, a few countries have a practice of reporting zero statistical discrepancy, which would normally imply that the discrepancy is incorrectly included under 'other accounts receivable /payable'.

44. Draws attention once again to the fact there is still a gender pay gap that has hardly been reduced in recent years; stresses that the gender pay gap arises from insufficient participation of women in the labour market, vertical and horizontal segregation, and the fact that sectors where women are over-represented often have lower wages; calls on the Commission to monitor the implementation of Directive 2006/54/EU and to present specific measures which take into account structural wage differences, both legislative and non-legislative, so as to ensure wage transparency and apply sanctions, thereby reducing the gender pay gap, and to submit an annual progress report on this matter; encourages the Member States to recognise the potenti ...[+++]al of the latest public procurement directive as a tool to promote and enhance gender mainstreaming policy by considering setting requirements based on the existing national legislation on equal treatment and gender equality as prerequisites for public procurement contracts where applicable; calls on the Commission and the Member States to examine whether social clauses in public procurement might be used as a potential tool to enhance social inclusion policies; acknowledges that EU legislation on competition must be complied with in developing this idea;

44. Draws attention once again to the fact there is still a gender pay gap that has hardly been reduced in recent years; stresses that the gender pay gap arises from insufficient participation of women in the labour market, vertical and horizontal segregation, and the fact that sectors where women are over-represented often have lower wages; calls on the Commission to monitor the implementation of Directive 2006/54/EU and to present specific measures which take into account structural wage differences, both legislative and non-legislative, so as to ensure wage transparency and apply sanctions, thereby reducing the gender pay gap, and to submit an annual progress report on this matter; encourages the Member States to recognise the potenti ...[+++]al of the latest public procurement directive as a tool to promote and enhance gender mainstreaming policy by considering setting requirements based on the existing national legislation on equal treatment and gender equality as prerequisites for public procurement contracts where applicable; calls on the Commission and the Member States to examine whether social clauses in public procurement might be used as a potential tool to enhance social inclusion policies; acknowledges that EU legislation on competition must be complied with in developing this idea;

Summary for the “investment clause” under the preventive arm of the Pact Member States in the preventive arm of the Pact can deviate temporarily from their MTO or adjustment path towards it to accommodate investment, provided that: their GDP growth is negative or GDP remains well below its potential; the deviation does not lead to an excess over the 3 % deficit reference value and an appropriate safety margin is preserved; investment levels are effectively increased as a result; the deviation is compensated within the timeframe of the Member State’s Stability or Convergence Programme.