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This mixed methods study investigates why fewer than one in five impact evaluations integrates a value-for-money analysis of the development intervention being evaluated. This study distills four main insights from combined analysis of 33 semi-structured and unstructured interviews, surveys of 497 policy makers and 16 journal editors, and portfolio analyses of World Bank and worldwide impact evaluations. The study finds that low levels of training in cost data collection and analysis methods, together with a lack of standardization of the value-for-money assumptions (e.g., time horizons, discount rates, and economic or financial cost accounting) limit value-for-money integration into impact evaluations. Further eroding researchers' incentives, demand for cost evidence from the journals that publish impact evaluations is mixed. Ill-defined standards of rigor undermine editors' capacity to evaluate the quality of value-for-money analysis when it is integrated with impact evaluation evidence. Institutional funders of impact evaluations do not consistently demand that cost analysis be integrated into their funded evaluations. This study finds no evidence in support of the myth that policymakers do not demand cost evidence. Rather, it finds that researchers have few ways of knowing what kind of analysis policymakers need and when they need it. Improving the stock of impact evaluators who are cross trained in value-for-money methods, establishing standards in what constitutes rigor in costing, resolving methodological issues, and improving linkages between policymakers and researchers would lead to greater integration of value-for-money methods in impact evaluations.

Cost Accounting --- Cost-Benefit Analysis --- Cost-Effectiveness --- Development Economics and Aid Effectiveness --- Discount Rate --- Impact Evaluation --- Macroeconomics and Economic Growth --- Science and Technology Development --- Standards and Technical Regulations --- Statistical and Mathematical Sciences --- Time Horizon --- Value For Money

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Veel Belgische ondernemingen maken deel uit van een dynamisch netwerk van ondernemingen die internationaal gestuurd worden, wijzigingen in het strategisch beleid van zo'n vennootschapsgroep geven vaak aanleiding tot de verkoop van één van de ondernemingen uit de groep of tot de verkoop van een bepaalde bedrijfstak. De hiermee gepaard gaande heroriëntering en afstoting van deze onderneming of bedrijfstak zal doorgaans gebeuren via een verkoop van aandelen of de overdracht van welbepaalde activa.Eerst beschrijft de auteur de twee belangrijkste transactiestructuren - asset deal en share deal - beknopt. Vervolgens wordt aan de hand van het verloop van een transactieproces een omschrijving gegeven bij de meest voorkomende (Angelsaksische) transactionele termen die voor een sociaal jurist of voor HRM-specialist vaak onbekend terrein zijn. Hierbij wordt ook stilgestaan bij het sociaalrechtelijke luik en bij het aspect van aanvullende pensioenen van een transactie. In hoofdstuk 3 vindt u een analyse van de verschillende informatie- en/of consultatieverplichtingen ten aanzien van de bevoegde overlegorganen en/of de individuele medewerkers die een overname met zich meebrengen voor zowel de overnemer, de overdrager als de andere ondernemingen die deel uitmaken van dezelfde vennootschapsgroep als de doelvennootschap, alsook voor de Europese Ondernemingsraad. In het laatste hoofdstuk worden de sociaal- en pensioenrechtelijke uitdagingen voor de overnemer besproken. Het is voor de overnemer immers belangrijk om reeds in een vroeg stadium in het transactieproces een analyse te kunnen maken van de verschillen in HRM-beleid tussen beide vennootschappen en na te gaan in welke mate hij gebonden is om de bestaande arbeids- en loonsvoorwaarden te respecteren

Arbeidsrecht. --- Bedrijfsovernames. --- Bedrijven ; Overnames. --- Ondernemingen ; Overnames. --- Sociaal recht. --- Sociale zekerheid ; Pensionering. --- België --- personeelsbeheer --- sociale zekerheid --- prestatiecontrole --- ondernemingsbeleid --- bedrijfsovername --- arbeidsrecht --- sociaal recht --- vennootschapsrecht --- iniúchadh ar fheidhmíocht --- revizija smotrnosti poslovanja --- audit de la performance --- lietderības revīzija --- Leistungsprüfung --- одит на изпълнението --- ревизија на изведба --- audit al performanței --- auditoria de resultados --- awditu tal-prestazzjoni --- veiklos auditas --- controllo della sana gestione finanziaria --- auditoría operativa --- revizija uspješnosti --- έλεγχος των επιδόσεων --- teljesítmény-ellenőrzés --- tuloksellisuuden tarkastus --- audit výkonnosti --- tulemusaudit --- forvaltningsrevision --- performance audit --- kontrola wykonania zadań --- effektivitetsrevision --- sound financial management audit --- audit de la bonne gestion financière --- audit privind raportul calitate-preț --- controllo del rapporto qualità-prezzo --- έλεγχος της αριστοποίησης των πόρων --- az ár-érték arány ellenőrzése --- varainkäytön tarkastus --- auditoría de la buena gestión financiera --- awditjar tal-prestazzjoni --- έλεγχος της βελτιστοποίησης των πόρων --- audit de la gestion --- prestatie-audit --- value-for-money-revision --- toiminnan tarkastaminen --- Prüfung der optimalen Mittelverwendung --- auditoria da otimização de recursos --- VFM-audit --- audit pomeru medzi kvalitou a cenou --- Wirtschaftlichkeitsprüfung --- prestatieaudit --- audit efektivity nákladů --- auditoria de desempenho --- veiklos auditavimas --- kontrola opłacalności --- auditoría de coste/beneficio --- έλεγχος απόδοσης --- ekonominio naudingumo vertinimas --- doelmatigheidsaudit --- одит на икономическата ефективност --- auditoria da boa gestão financeira --- performance auditing --- έλεγχος διαχείρισης --- auditoría de gestión --- value-for-money audit --- έλεγχος της χρηστής δημοσιονομικής διαχείρισης --- tuloksellisuuden tarkastaminen --- revizija „vrijednosti za novac” --- väärtus-raha-eest-audit --- VFM --- realización de auditorías operativas --- lietderības revīzijas veikšana --- ENV --- awditu tal-ottimizzazzjoni tar-riżorsi --- contrôle de la bonne gestion financière --- revizija uspešnosti poslovanja --- Prüfung des Preis-Leistungs-Verhältnisses --- auditoría de optimización de recursos --- doelmatigheidscontrole --- Prüfung der Wirtschaftlichkeit der Haushaltsführung --- value for money audit --- økonomisk-kritisk revision --- contrôle du rapport coût/efficacité --- toiminnan tarkastus --- pravo družb --- dlí na gcuideachtaí --- právo společností --- dritt soċjetarju --- diritto delle società --- právo obchodných spoločností --- Derecho de sociedades --- direito das sociedades comerciais --- uzņēmējsabiedrības likums --- pravo trgovačkih društava --- company law --- associationsrätt --- e drejtë e shoqërive tregtare --- äriühinguõigus --- droit des sociétés --- prawo o spółkach --- yhtiöoikeus --- право на трговско друштво --- selskabsret --- Gesellschaftsrecht --- εταιρικό δίκαιο --- társasági jog --- право на сдружения --- bendrovių teisė --- право трговачких друштава --- dreptul societăților comerciale --- diritto aziendale --- direito das empresas --- право на трговските друштва --- bolagsrätt --- Δίκαιο των εταιριών --- diritto societario --- ondernemingsrecht --- įmonių įstatymas --- droit des entreprises --- bendrovių įstatymas --- uzņēmējsabiedrības tiesības --- Δίκαιο των επιχειρήσεων --- видови трговски друштва --- socialinė teisė --- legjislacion social --- socialret --- социјално право --- prawo socjalne --- diritto sociale --- Sozialrecht --- sotsiaalõigusaktid --- социално право --- sosiaalilainsäädäntö --- socijalno zakonodavstvo --- szociális jogszabályok --- sociālo tiesību akti --- sociallagstiftning --- socialna zakonodaja --- direito social --- социјално законодавство --- legislație socială --- κοινωνικό δίκαιο --- social legislation --- droit social --- Derecho social --- leġiżlazzjoni soċjali --- sociálna legislatíva --- sociální právo --- sociální zákony --- sociālā likumdošana --- normativa sociale --- szociális jog --- sociale wetgeving --- sociálně-právní legislativa --- κοινωνική νομοθεσία --- législation sociale --- tiesību akti sociālajā jomā --- legislación social --- reglamentación social --- sociallovgivning --- Sozialgesetzgebung --- legislação social --- legislazione sociale --- εργατικό δίκαιο --- Arbeitsrecht --- munkajog --- radno pravo --- arbejdsret --- prawo pracy --- pracovní právo --- трудово право --- радно право --- labour law --- työoikeus --- dlí an tsaothair --- droit du travail --- direito do trabalho --- Derecho del trabajo --- diritto del lavoro --- darbo teisė --- arbetsrätt --- delovno pravo --- liġi tax-xogħol --- e drejta e punës --- tööõigus --- darba tiesības --- pracovné právo --- dreptul muncii --- arbetslagstiftning --- employment law --- засновање работен однос --- disciplina giuridica del lavoro --- droits du travailleur --- трудово законодавство --- εργατική νομοθεσία --- statuto dei lavoratori --- legislazione del lavoro --- munkavállalók joga --- munkaügyi jogszabályok --- tutela dei lavoratori --- pracovní legislativa --- nodarbināto tiesības --- kolektivní pracovní právo --- direitos do trabalhador --- legislación laboral --- radno zakonodavstvo --- δικαιώματα των εργαζομένων --- työlainsäädäntö --- arbetstagarens rättigheter --- të drejtat e punonjësve --- diritti del lavoratore --- legislação do trabalho --- darbo įstatymai --- Derecho laboral --- estatuto de los trabajadores --- derechos del trabajador --- individuální pracovní právo --- tööseadusandlus --- legislación del trabajo --- darbininkų teisės --- drepturile salariaților --- darbinieka tiesības --- norme sul lavoro --- zákon o zaměstnanosti --- työntekijän oikeudet --- labour legislation --- darba tiesību akti --- workers' rights --- pracovnoprávna legislatíva --- arbejdstageres rettigheder --- práva pracujúcich --- legislația muncii --- munkaügyi jogalkotás --- Recht der Berufsausübung --- rechten van de arbeider --- pracovní zákon --- darba likumdošana --- arbejdslovgivning --- législation du travail --- arbeidswetgeving --- radnička prava --- töötaja õigused --- e drejta e punësimit --- права од работен однос --- laisvė dirbti --- legjislacion i punës --- Recht des Arbeitnehmers --- Arbeitsgesetzgebung --- prenos poslovanja --- transferencia de la empresa --- virksomhedsflytning --- transferim i bizneseve --- μεταφορά επιχείρησης --- prevod podniku --- trasferimento d'impresa --- uzņēmējdarbības nodošana --- omlokalisering av företag --- prijenos poslova --- Unternehmensverlagerung --- transfert d'entreprise --- trasferiment ta' impriżi --- yrityksen luovuttaminen --- transferarea afacerilor --- verslo perkėlimas --- transferência de empresa --- transfer przedsiębiorstwa --- vállalkozási tevékenység áthelyezése --- přemístění podniku --- деловен трансфер --- ettevõtte üleminek --- transfer of businesses --- трансфер на бизнеса --- пренос пословања --- пренос на деловниот потфат --- telephely áthelyezése --- odkúpenie spoločnosti jej manažmentom --- flyttning av verksamhet --- trasferimento di stabilimento --- transfert d'établissement --- valdymo teisių įsigijimas --- blerje e drejtimit të një shoqërie --- transferência de estabelecimento --- įmonės perdavimas --- cessione d'impresa --- Betriebsverlagerung --- vadības veikta uzņēmuma akciju iegāde --- transferul întreprinderii --- trasferimento di azienda --- μετατόπιση των θέσεων απασχόλησης επιχείρησης --- пренос на управувањето деловен потфат --- seguridad social --- sigurtà soċjali --- socialna varnost --- securitate socială --- slándáil shóisialta --- sotsiaalkindlustus --- κοινωνική ασφάλιση --- социјална сигурност --- sécurité sociale --- socialinė apsauga --- social security --- sicurezza sociale --- sosiaaliturva --- sociālā nodrošinātība --- социјално осигурање --- socijalna sigurnost --- sociálne zabezpečenie --- segurança social --- sociální zabezpečení --- soziale Sicherheit --- ubezpieczenie społeczne --- sigurime shoqërore --- social sikring --- social trygghet --- szociális biztonság --- социална сигурност --- Sozialversicherung --- stelsel van sociale zekerheid --- protezione sociale --- sociale bescherming --- regime de segurança social --- κοινωνική πρόνοια --- valsts sociālā apdrošināšana --- sozialer Schutz --- Sozialvorsorge --- sociální pojištění --- forsorgsordning --- szociális védelem --- sociale verzekeringen --- socialforsikret person --- mbrojtje sociale --- regime di sicurezza sociale --- socialförsäkring --- social protection --- national insurance --- previdenza sociale --- систем на социјална заштита --- Vorsorgesystem --- hoolekandesüsteem --- sociálne poistenie --- assicurazioni sociali --- sistema de previdência --- social beskyttelse --- assicurato sociale --- sociální podpora --- System der sozialen Sicherheit --- seguro social --- társadalombiztosítás --- socialforsikring --- sociaal verzekerde --- système de prévoyance --- socijalna zaštita --- socialförsäkringssystem --- sociale zorg --- sotsiaalne kaitse --- социјално осигурување --- σύστημα κοινωνικής ασφάλισης --- sistema de previsión social --- κοινωνική προστασία --- proteção social --- Versorgungssystem --- sociálna ochrana --- social sikringsordning --- sociální ochrana --- κοινωνική αρωγή --- protecție socială --- régime de sécurité sociale --- prévoyance sociale --- protección social --- previsión social --- sociala trygghetssystem --- previdência social --- assurances sociales --- socialt skydd --- protection sociale --- régimen de seguridad social --- sigurim kombëtar --- yleinen sairausvakuutus --- regime previdenziale --- sistema previdenziale --- sotsiaalne turvalisus --- κοινωνική αντίληψη --- sotsiaalkindlustussüsteem --- systeem van sociale zorg --- kadrovske zadeve --- zarządzanie personelem --- administrim i personelit --- amministrazzjoni tal-persunal --- henkilöstöhallinto --- personaladministration --- administration du personnel --- administración del personal --- administração do pessoal --- personāla pārvaldība --- personální oddělení --- personaleadministration --- personnel administration --- кадровски прашања --- personalo valdymas --- управление на персонала --- amministrazione del personale --- управљање кадровима --- Personalverwaltung --- upravljanje kadrovima --- personálna správa --- személyzetgazdálkodás --- managementul personalului --- personalihaldus --- διοίκηση προσωπικού --- personalijuhtimine --- PaM --- staff administration --- movimentação de pessoal --- menaxhim i burimeve njerëzore --- personální management --- cilvēkresursu pārvaldība --- darbo jėgos vadyba --- διαχείριση των ανθρώπινων πόρων --- Personalbewegung --- osobní oddělení --- henkilöstövoimavarojen hallinta --- kadrovska služba --- movimiento de personal --- gestion des ressources humaines --- személyzetirányítás --- administrarea personalului --- obrátka zamestnancov --- managementul resurselor umane --- personálna administratíva --- beheer van personele middelen --- раководење кадар --- personalista --- riadenie zamestnancov --- humánerőforrás-gazdálkodás --- inimressursside haldamine --- personaleledelse --- staff management --- upravljanje ljudskim resursima --- darbuotojų kaita --- personali liikuvus --- gestion du personnel --- κίνηση προσωπικού --- förvaltning av mänskliga resurser --- henkilöstöresurssien hallinta --- Verwaltung der Humanressourcen --- personeelsadministratie --- management of human resources --- personnel management --- darbuotojų administravimas --- personāla mainīgums --- humánerőforrás-menedzsment --- personální řízení a odměňování pracovníků --- gestão do pessoal --- personalförvaltning --- staff turnover --- administrim personeli --- mouvement de personnel --- personalomsättning --- personálny manažment --- řízení lidských zdrojů --- personální ředitel --- henkilöstön vaihtuvuus --- riadenie ľudských zdrojov --- gestione delle risorse umane --- ndryshim i personelit --- gestão dos recursos humanos --- menaxhim personeli --- personāla administrēšana --- personalo vadyba --- personaleforskydning --- gestión de recursos humanos --- gestione del personale --- Personalführung --- personeelsverloop --- πολιτική προσωπικού --- forvaltning af de menneskelige ressourcer --- gestión del personal --- movimento di personale --- fluctuația personalului --- Belgium --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- yrityspolitiikka --- poslovna politika --- üzletpolitika --- politique de l'entreprise --- politika të biznesit --- verslo politika --- политика на предприятието --- uzņēmējdarbības politika --- Unternehmenspolitik --- ettevõtluspoliitika --- πολιτική της επιχείρησης --- пословна политика --- politica dell'impresa --- деловна политика --- política de la empresa --- business policy --- virksomhedspolitik --- política da empresa --- politika operatorja --- polityka przedsiębiorstwa --- podniková politika --- politica afacerilor --- företagspolitik --- vállalati politika --- üzleti politika --- Betriebspolitik --- politica aziendale --- Social law. Labour law --- overnames (economie) --- socialezekerheidsrecht --- reachtaíocht shóisialta --- aistriú gnóthaí --- beartas gnó --- Bedrijfsleven --- Bedrijfsovername --- Arbeidsrecht --- Overlegorgaan --- Sociale zekerheid --- Pensionering --- iniúchadh feidhmíochta --- riarachán pearsanra --- België