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Search results for: fair value in case ifrs 15 in All Content

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The Independence of Kosovo and the Consolidation of Macedonia – A Reason to Worry?

The Independence of Kosovo and the Consolidation of Macedonia – A Reason to Worry?

The Independence of Kosovo and the Consolidation of Macedonia – A Reason to Worry?

Author(s): Zhidas Daskalovski,Dane Taleski / Language(s): English

This paper has three chapters. The first part unfolds the past Macedonian ethnic politics and the status of Kosovo using instruments from theories of transition and consolidation. The second part is an analysis of the public opinion in Macedonia from May 2007 to May 2008, focusing more particularly on the views of the ethnic communities of Albanians and Macedonians in the Republic of Macedonia. The analysis encompasses the views toward Kosovo in various aspects from personal sentiments toward Kosovo to practical issues like the recognition and border demarcation. As a conclusion, the third and last part of the paper analyses the possible implications in Macedonia from the independence of Kosovo.

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CSD Policy Brief No. 60: Media (In)dependence in Bulgaria: Risks and Trends

CSD Policy Brief No. 60: Media (In)dependence in Bulgaria: Risks and Trends

CSD Policy Brief No. 60: Media (In)dependence in Bulgaria: Risks and Trends

Author(s): Author Not Specified / Language(s): English

The role of Bulgarian media in public life came under scrutiny after several media outlets were used as an instrument for triggering political crises and for political engineering (2013 – 2014). At that time, the Bulgarian media market was experiencing the impact of two negative trends. On the one hand, the economic crisis of 2009 – 2013 had cut advertising revenues by half. On the other, the old models of media financing were diminished by the use of digital technologies and the explosive growth of social networks and mobile communications. The loss of financial sustainability by the media presented unique opportunities for Bulgarian oligarchic groups. By accumulating a significant share of the media market, they reached an unprecedented level of political influence (including direct influence on the legislative, executive and judicial powers). The media was used as an instrument for state capture that could present severe security and economic risks.

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From “Save the Children” to “Save the Tribe”. Child Care in Yugoslavia and Bulgaria 1919–1939
4.50 €

From “Save the Children” to “Save the Tribe”. Child Care in Yugoslavia and Bulgaria 1919–1939

From “Save the Children” to “Save the Tribe”. Child Care in Yugoslavia and Bulgaria 1919–1939

Author(s): Kristina Popova / Language(s): English

During the process of modernization, important social projects focused on youth and children. Child mortality and morbidity rates, social care for certain groups of children and public control of youth were discussed by professionals, social activists and state employees. Special societies and institutions were established to organize youth. Child care focusing on poor children and orphans underwent important changes. Through the efforts of different expert groups, including doctors, teachers, jurists and municipal officers, and based on public knowledge of modern health, food and lodging standards, new groups of children became targets of social care and support. These groups included undernourished children, children brought up with inadequate health practices, and children threatened by tuberculosis or abuse. [...]

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Re-socialisation of offenders in the EU: enhancing the role of the civil society (RE-SOC). Workstream 1: Imprisonment in Europe. Lithuania - country report

Re-socialisation of offenders in the EU: enhancing the role of the civil society (RE-SOC). Workstream 1: Imprisonment in Europe. Lithuania - country report

Re-socialisation of offenders in the EU: enhancing the role of the civil society (RE-SOC). Workstream 1: Imprisonment in Europe. Lithuania - country report

Author(s): Gytis Andrulionis,Renata Giedrytė-Mačiulienė,Simonas Nikartas / Language(s): English

The country background papers present information about the penitentiary system in Bulgaria, Belgium, Germany, Lithuania and Spain. The information includes: (1) legislation and other applicable regulations governing the penitentiary system; (2) structure of the system (types and number of facilities, location, management, etc.); (3) statistical data (prison population, capacity of penitentiary facilities, categories of inmates, budget, etc.); (4) studies and reports by domestic and international institutions and organizations dealing with prison-related issues; (5) additional information on the penitentiary system. The country background papers are based on the developed Methodology for data collection and analysis on the penitentiary system within the Re-socialization of offenders in the EU: enhancing the role of the civil society (RE-SOC) initiative.

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Religious Education in the Republic of Croatia

Religious Education in the Republic of Croatia

Vjersko obrazovanje u Republici Hrvatskoj

Author(s): Alan Sorić / Language(s): Croatian

Keywords: Public law; Republic of Croatia; education; religious education;

This paper investigates issues relating to religious education in public school system in the Republic of Croatia. It focuses mainly on Catholic Catechism in public school, due to the fact that population of Croatia is predominantly Catholic and the fact that Croatia has entered into international accords with Holy See. Paper particularly analyzes and describes instances of discrimination of nonreligious school children and criticizes the fact that no alternative education is provided to such children, at least in the first three grades of elementary schools. Finally, the paper offers certain recommendations to mitigate existing problems and to eliminate discrimination from public school system of the Republic of Croatia.

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Human Rights Protection: How do the ombudsmen of Bosnia and Herzegovina deal with it?

Human Rights Protection: How do the ombudsmen of Bosnia and Herzegovina deal with it?

Zaštita ljudskih prava: Kako to rade ombudsmani Bosne i Hercegovine

Author(s): Aida Hunček-Pita / Language(s): Bosnian

Keywords: BiH; law; human rights; ombudsmen; discrimination; institution; evaluation;

The legislator in Bosnia and Herzegovina gave to The Institution of Ombudsman a central role in protection against discrimination. In this context, the legal framework in Bosnia and Herzegovina for the activities of The Institution of Ombudsman is quite well established: The Law on Ombudsman for Human Rights in Bosnia and Herzegovina is in force; The Law on the Prohibition of Discrimination is also in force, protection against discrimination is also defined in the labor laws of both entities in Bosnia and Herzegovina. Furthermore, for the purpose of more efficient work, The Rules of Procedure of the Institution of Ombudsman have been passed. However, all of this seemed to be insufficient to allow the Ombudsman to provide adequate protection against mobbing as one of the forms of discrimination. The analysis shows that the Ombudsman Institution arbitrarily made decisions because it does not recognize even a court verdict confirming mobbing in the same case (and with the same evidence) which it received. The example which was described shows a high proportion of incompetence and negligence in the processing of cases, which brings the Institution of the Ombudsman of BiH into the ranks of useless but expensive bureaucratic institutions in BiH. In the particular case, the Ombudsmen Institution did not provide any protection, on the contrary, it has trick the legal regulations and explicit legal powers and delayed the unnecessary the whole procedure over three years. In this form, the protection of human rights by the Ombudsman Institution of BiH is at the wrong address.

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Political Leaders on Interethnic Relations and Regional Security in Central Europe: A Roundtable

Political Leaders on Interethnic Relations and Regional Security in Central Europe: A Roundtable

Political Leaders on Interethnic Relations and Regional Security in Central Europe: A Roundtable

Author(s): / Language(s): English

Keywords: Interethnic Relations;

TABLE OF CONTENTS Preface Introduction Recent Regional Developments The Consequences of The Madrid Summit Effects of the Problems in the Balkans A Romanian Model of Inclusion Reconstructing Bicultural and Multicultural Values Interethnic Relations in Slovakia The U.S. Role in the New Europe Ukraine and Moldova Conclusions List of Participants

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Albanians and Their Neighbors: Moving toward Real Communication

Albanians and Their Neighbors: Moving toward Real Communication

Albanians and Their Neighbors: Moving toward Real Communication

Author(s): / Language(s): English

Keywords: Albania; Western Balkans; interethnic relations;

Relations between Albanians and their neighbors dominate politics in the Balkans and pose a continuing problem for European and Euro- Atlantic stability. More than a decade after the wars in ex-Yugoslavia first erupted, the so-called “Albanian Question” remains unresolved, with interethnic struggles in Kosovo, South Serbia, and Macedonia. The series on Albanians and Their Neighbors, launched by the Project on Ethnic Relations (PER) in 2000, is a unique regional undertaking that brings together almost every significant ethnic Albanian political actor from the Balkans with non-Albanian counterparts from Serbia, Montenegro, Macedonia, Greece, and the international community. This is a report of the fourth gathering, which took place in Lucerne, Switzerland in May 2004. (Three earlier meetings took place in Budapest and in Athens in 2000, and in Lucerne in 2002.) These PER meetings provide the venue where many of the most critical high-level discussions and negotiations take place between Albanians and their neighbors—as well as with key players from the international community. Since 2000, PER has also convened regular follow-up roundtables in Kosovo, Macedonia, and Montenegro, with the aim of promoting practical measures toward interethnic accord. (Reports on these PER efforts are available at www.per-usa.org.) The May 2004 roundtable was noteworthy for the participants’ newly constructive approach to the question of Kosovo and positive reports on interethnic accommodation in Macedonia and Montenegro. The roundtable also made possible an additional PER effort: a face-to-face meeting in Pristina the following month between Kosovo Albanian and Serb political leaders, their first since the violence in Kosovo in March 2004.

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Economic Bilateral Relations between Turkey and Bosnia Herzegovina
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Economic Bilateral Relations between Turkey and Bosnia Herzegovina

Economic Bilateral Relations between Turkey and Bosnia Herzegovina

Author(s): Ozum Iseri / Language(s): English

Keywords: Turkey and Bosnia and Hercegovina;

There have been considerable changes in Turkey’s foreign policy since 2002. Indeed, current Turkish Foreign Minister and former foreign policy advisor of Prime Minister Recep T. Erdogan, Mr. Ahmet Davutoglu’s Strategic Depth doctrine which considers Turkey’s strategic foreign policy on the basis of geographical and historical depth (referring Ottoman Empire) gives a framework for the Turkish foreign policy. Indeed, Davutoglu names 5 principles regarding Turkish foreign policy. They are; the balance between security and democracy; zero problems towards neighbors; proactive and pre-emptive peace diplomacy; a multi-dimensional foreign policy, and lastly rhythmic diplomacy2 . In fact, the doctrine and these principles demonstrate the logic behind the Turkish endeavors in the Southeast Europe (SEE) and Bosnia and Herzegovina (BiH).

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Election of the President of the Central Election Commision of BiH – legal aspects and consequences of the decision

Election of the President of the Central Election Commision of BiH – legal aspects and consequences of the decision

Izbor predsjednika Centralne izborne komisije – pravni aspekti i posljedice odluke

Author(s): Demirel Delić / Language(s): Bosnian

Keywords: election campaign in 2018.; Constitutional Court of BiH; Election Law of Bosnia and Herzegovina; Central Election Commision of BiH; democratic consciousness;

Election campaign and generally election period for the election's in 2018 corresponds to the problem of the implementation of the decision of the Constitutional Court of BiH in the U-23/14 case (dr. Božo Ljubić). In that case Court found that the Election Law of Bosnia and Herzegovina is incompatible with the Constitution of the Federation of Bosnia and Herzegovina and with the international standards of the European Convention on Human Rights and Fundamental Freedoms. So, there are initiatives to change electoral legislation which undoubtedly leads to a conflict of arguments. In those circumtances, political acters decided to make pressure on Central Election Commision of BiH, because they (politicans) didn't menage to timely change Election Law, which means that the key for implementation of the election results is in the hands of Central Election Commision of BiH. Few days before elections, the President of the Central Election Commision of BiH was being elected from amongst members of the Central Election Commision of BiH. By the system of rotation it was time to choose president amongst serb's. By the decision of election of the President of the Central Election Commision of BiH Branko Petrić was elected. Unsatisfied with the decision, Novak Božičković (also serb member of the Central Election Commision of BiH) appealed against the decision to the Appelate Division of the Court of BiH. He (mr. Božičković) argued that the decision was not compatible with the Election Law of Bosnia and Herzegovina, because mr. Petrić was already elected as a president few years ago. In a few days time after his appeal, the Appelate Division of the Court of BiH confirmed the decision of the Central Election Commision of BiH. After that, there were public reactions of the politicians, intelectuals, journalists, who unanimously considered the decision of the Court, and Central Election Commision of BiH as politically motivated. Because of that I considered that there is a need to detaily inform expert and general public of legal aspects and consequences of the decision. Only with that kind of approach there is a chance that we (as a society) can upgrade our democratic consciousness and belief in the judicial system.

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Macedonian Diplomatic Bulletin 2013/74
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Macedonian Diplomatic Bulletin 2013/74

Macedonian Diplomatic Bulletin 2013/74

Author(s): Author Not Specified / Language(s): English

Keywords: North Macedonia; international relations; diplomacy; EU integration; Croatia's EU accession; development of the Western Balkans;

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Constitutional (a)symmetry against Legitimacy and Stability in the Constitutional Design of Bosnia and Herzegovina

Constitutional (a)symmetry against Legitimacy and Stability in the Constitutional Design of Bosnia and Herzegovina

Ustavna (a)simetrija naspram legitimiteta i stabilnosti u bosanskohercegovačkom ustavnom dizajnu

Author(s): Maja Sahadžić / Language(s): Bosnian

Keywords: Bosnia and Herzegovina; constitution; asymmetrical constitutional solutions; multinational constitutional system; federalism; stability;

Unlike traditional federal studies, contemporary studies in federalism recognize that asymmetrical constitutional solutions are not an anomaly but rather necessity, especially in multi-tiered multinational constitutional systems. Nevertheless, federalism studies also recognize that constitutional asymmetries may reflect on legitimacy and stability of the system. Although lacking a structured and comprehensive analysis, academics in Bosnia and Herzegovina often describe the constitutional design of the country as highly asymmetrical. The aim of this paper is then to provide answers to two questions. Firstly, whether, indeed, the constitutional system of Bosnia and Herzegovina is (highly) asymmetrical. And secondly, whether this produces specific effects on the legitimacy and stability of the system.

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№262. Sector-specific Activities as the Driving Force towards a Low-Carbon Economy. From the Asia-Pacific Partnership to a Global Partnership
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№262. Sector-specific Activities as the Driving Force towards a Low-Carbon Economy. From the Asia-Pacific Partnership to a Global Partnership

№262. Sector-specific Activities as the Driving Force towards a Low-Carbon Economy. From the Asia-Pacific Partnership to a Global Partnership

Author(s): Noriko Fujiwara / Language(s): English

Keywords: Low-Carbon Economy; Asia-Pacific partnership; Global partnership; energy efficiency; environmental performance;

From 2006 to 2011, the Asia-Pacific Partnership on Clean Development and Climate (APP) provided a non-legally binding framework based on a public–private partnership to support projects towards clean development and climate objectives in seven countries in the region. Three of the eight sectoral APP task forces (on power generation and transmission, cement and steel) are to continue their activities under the Global Superior Energy Performance partnership (GSEP), with a stronger focus on energy efficiency and environmental performance, and participation expanded to the global scale. This decision was based on the official view that the APP activities were successful and could lead to other successes in similar initiatives with similar working formats.

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The Launch of EU Central Asia Monitoring
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The Launch of EU Central Asia Monitoring

The Launch of EU Central Asia Monitoring

Author(s): Neil Melvin,Nargis Kassenova / Language(s): English

Keywords: European Union; EU Central Asia Monitoring; EU Strategy for Central Asia; EU's eastern policy; EU and Eurasia; Kazakhstan; Uzbekistan; human rights; security; border management;

Following the launch of the EU Strategy for Central Asia in 2007, relations with the countries of the region have at last been acknowledged as a priority for Brussels and an integral part of the Union’s eastern policies. Its adoption has been seen as the ‘final piece’ in the jigsaw of EU policies toward the former states of the Soviet Union: the European Neighbourhood Policy, the Black Sea Synergy, the Baku Initiative, the Eastern Partnership (currently under development) and now the Strategy for Central Asia. Together, this complex of policy initiatives marks a strong commitment to strengthening the role of the EU in Eurasia at a time of growing political and economic uncertainty and when the importance of the countries of the region is increasing, both for energy and security reasons.

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NATO'S NORTHEAST QUARTET. Prospects and Opportunities for Baltic-Polish Defence Cooperation
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NATO'S NORTHEAST QUARTET. Prospects and Opportunities for Baltic-Polish Defence Cooperation

NATO'S NORTHEAST QUARTET. Prospects and Opportunities for Baltic-Polish Defence Cooperation

Author(s): Tomas Jermaiavičius,Pauli Järvenpää,Tomas Janeliūnas,Nora Vanaga,Justyna Gotkowska,Piotr Szymański / Language(s): English

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Documentation of Time 1953 / 38
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Documentation of Time 1953 / 38

Dokumentation der Zeit 1953 / 38

Author(s): Author Not Specified / Language(s): German

Gerst: Who divided Germany? // A look back in time // The Vienna People's Congress // Adenauer prevents expert opinions from the Constitutional Court // Ollenhauer and Adenauer against Germany // National Economic Plan 1953 // Germany: January-May 1952 // Lessons for building socialism // Unity in Germany Sport // National armed forces in the GDR // Building the West German Wehrmacht // About the food situation in the GDR // Socialist realism in architecture // Lesson from Bert Brecht in Frankfurt / M

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Documentation of Time 1955 / 91
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Documentation of Time 1955 / 91

Dokumentation der Zeit 1955 / 91

Author(s): Author Not Specified / Language(s): German

A look into the present // For a referendum across Germany // Storm of protest against the ratification of the Paris Treaties // The 2nd and 3rd reading of the Paris Treaties in the Bundestag // Appeal of the National Council to the nation (9 March 1955) // 2. All-German Workers' Conference (March 5, 1955) // The terror trial against the KPD (VI) // February - March 1945 // Gangster literature in the service of psychological war preparation // Special register: laws, ordinances, labor law and criminal law — — — — Blick in die Gegenwart // Für eine Volksbefragung in ganz Deutschland // Proteststurm gegen die Ratifizierung der Pariser Verträge // Die 2. und 3. Lesung der Pariser Verträge im Bundestag // Appell des Nationalrates an die Nation (9.3.1955) // 2. Gesamtdeutsche Arbeiterkonferenz (5.3.1955) // Der Terrorprozess gegen die KPD (VI) // Februar — März 1945 // Gängsterliteratur im Dienste psychologischer Kriegsvorbereitung // Spezialregister: Gesetze, Verordnungen, Arbeitsrecht und Strafrecht

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CSD Policy Brief No. 96: Accelerating the Energy Transition in Bulgaria: A Roadmap to 2050
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CSD Policy Brief No. 96: Accelerating the Energy Transition in Bulgaria: A Roadmap to 2050

CSD Policy Brief No. 96: Accelerating the Energy Transition in Bulgaria: A Roadmap to 2050

Author(s): Martin Vladimirov,Radostina Primova,Mariya Trifonova / Language(s): English

Bulgaria has been caught between the EU’s net-zero carbon ambitions for 2030 and 2050 and the country’s slow democratisation and diffusion of renewables and energy efficiency. To develop effective policy measures, the Bulgarian government needs to draw evidence-based consistent decarbonisation pathways for each economic sector with annual targets for continuous monitoring. This is especially true considering that there is so far little connection between the government’s own strategic documents (i.e., the 2030 National Development Programme, the National Recovery and Resilience Plan and the National Energy and Climate Plan) and the EU’s long-term objectives for a low-carbon transition. This Policy Brief plots Bulgaria’s options along three scenarios with a 2050 horizon using an innovative decarbonisation transition modelling instrument, called The Calculator. It helps bridge the gap between the complicated integrated climate and energy models and the practical dilemmas of policy-makers preparing Bulgaria’s long-term decarbonisation strategy.

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Erratic Ambiguity: The Impact of Trump’s Unpredictable Foreign Policy in the Western Balkans
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Erratic Ambiguity: The Impact of Trump’s Unpredictable Foreign Policy in the Western Balkans

Erratic Ambiguity: The Impact of Trump’s Unpredictable Foreign Policy in the Western Balkans

Author(s): Kurt Bassuener,Valery Perry / Language(s): English

Keywords: Donald Trump; Western Balkans;

Donald Trump has broken with almost seven decades of unwavering US commitment to Europe’s defense – to ensure a “Europe whole, free, and at peace” – by refusing to commit to NATO’s Article 5 – that an attack on one is an attack on all. The unreliability of that backstop will increase tensions and amplify the potential for continued escalation and dangerous miscalculation by Western Balkan actors. Doubt has crept into the transatlantic relationship from multiple directions, not least from the still murky, but highly disturbing, Trump-Russia relationship. American officials and legislators – especially those Republicans willing to put the interests of country before party – must demonstrate steadfastness in the face of destructive and erratic ambiguity at the top. But EU leaders cannot afford to leave Europe’s interests and the future of the Western Balkans to chance. The EU has the potential leverage and the capability to reverse the negative dynamic in the Western Balkans, both for its own benefit and for that of the peoples of the region. But to do so, it must acknowledge the vacuum its policies have enabled – and act decisively to fill it. If ever there was a real “hour of Europe,” it is now. In this context, DPC is presenting in this report a list of recommendations.

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THE MONTH. Year 18, 1966, Issue 214
6.00 €

THE MONTH. Year 18, 1966, Issue 214

DER MONAT. 18. Jahrgang 1966, Nummer 214

Author(s): Don Cook,Robert Minder,Lutz Niethammer,Bodo Zeuner,Klaus Harpprecht,Friedrich Reck-Malleczewen,Joachim Kaiser,Ernest Borneman,Kurt Sontheimer,Margherita von Brentano,Heiko Uecker,Christoph Schwerin,Ingeborg Drewitz,Bernward Vesper-Triangel,Irving Kristol / Language(s): German

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