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

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Hidden Economy in Macedonia Policy Brief 2: Hit and Miss - The Dynamics of Undeclared Labor in Macedonia

Hidden Economy in Macedonia Policy Brief 2: Hit and Miss - The Dynamics of Undeclared Labor in Macedonia

Hidden Economy in Macedonia Policy Brief 2: Hit and Miss - The Dynamics of Undeclared Labor in Macedonia

Author(s): Author Not Specified,Center for Research and Policy Making CRPM / Language(s): English

The Center for the Study of Democracy, in collaboration with the Center for Research and Policy Making (CRPM) elaborated a series of policy briefs analyzing the hidden economy in Macedonia. The topics encompass the issues of countering undeclared labour, tax evasion and fraud, media reporting on hidden economy and corruption, etc. The current policy brief underlines that undeclared work, being one of the main manifestations of hidden economy, becomes the bull’s-eye for many countries focusing on reshaping their social and economic policies in order to tackle this issue, especially since the onset of the economic crisis that hit Europe and the World in 2008. The most recent economic indicators coming from Europe show that this crisis has not concluded and European economies are yet to deal with its mid and long-term consequences. Macedonia and other Western Balkan countries are not exempt from this process, with job creation and policies targeting unemployment (28.2% as of Q2 2014) being a major concern and a focal point of political activity. Low growth prospects in the EU and sluggish economic conditions forecasted in 2014 are also limiting Macedonia’s growth prospects, which at this point are still positive at around 4% GDP growth annually (4.3% as of Q2 2014). The authors highlight several key points: According to results from the population survey, the proportion of employees with a primary employment receiving ‘envelope’ payments or temporary service contracts in addition to their salary is about one-third of the employed population; Almost 7% of employees work without a contract and are not being paid social security contributions. Combined with the abovementioned fact, this indicates the salary of about 40% of employees with a primary employment is partially or completely undeclared; More than half of employers confirm that signing contracts with ‘hidden clauses’ happens in their sector; Macedonia’s main focus in tackling undeclared work, just as most Eastern European Countries, is on Labor Law violations). Repressive measures and others aimed at improving detection are the dominant policy approach.

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Bulgarian Personal Home Pages and Blogs on the Web: Hybridization of the Public and Private Spheres in Cyberspace
4.50 €

Bulgarian Personal Home Pages and Blogs on the Web: Hybridization of the Public and Private Spheres in Cyberspace

Bulgarian Personal Home Pages and Blogs on the Web: Hybridization of the Public and Private Spheres in Cyberspace

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

Although they do not lead to radical changes in publicity, phenomena like blogs and personal homepages have the potential to stimulate the renegotiation of existing relationships between society and the internet. A number of new questions appear. What are the effects of the hybridization of the public and private spheres in cyberspace? How does the Internet, characterized by non-hierarchical communication, gradually sprout new, non-standard forms of institution-alization? How does software and the statistics of sites and blogs serve to regulate the user’s behavior, roles and expectations? What are the democratic potential and the social effi cacy of these new practices? I will try here to answer some of these questions by looking into the development of Bulgarian personal homepages and blogs.

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Unemployment, Poverty, Social Security: the Bulgarian Experience, June 1993

Unemployment, Poverty, Social Security: the Bulgarian Experience, June 1993

Unemployment, Poverty, Social Security: the Bulgarian Experience, June 1993

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

The rapid pace of political and economic changes over the last three years have faced Bulgaria with a great variety of challenges. The transition to a democratic society and a market economy, which is taking place under a deepening economic crisis, has caused - or, rather, made obvious - a number of acute problems. Against this background, unemployment and poverty proved to be the social problems with the highest conflict-generating potential.

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Hate Crime in Bosnia and Herzegovina. Brochure for Citizens

Hate Crime in Bosnia and Herzegovina. Brochure for Citizens

Zločin iz mržnje u Bosni i Hercegovini. Brošura za građanke i građane

Author(s): Snježana Ivandić Ninković,Božena Puljić / Language(s): Bosnian

Keywords: BiH;Hate crimes;

Brošura ima za cilj da pomogne građankama i građanima u Bosni i Hercegovini(BiH) da bolje razumiju i lakše prepoznaju, te adekvatno reaguju na zločine poči-njene iz mržnje. Također, brošura pruža građankama i građanima informacije kako da prijave zločin iz mržnje, kako i kome da se obrate da bi zaštitili svoja prava. Bosna i Hercegovina i nakon 17 godina od završetka ratnog perioda predstavlja pogodno tlo za širenje zločina iz mržnje, posebno onog na vjerskoj, nacionalnoj, etničkoji rodnojosnovi.Situacijaje dodatno pogoršana činjenicom da je legislativa u Bosnii Hercegovinin edovoljno prilagođena novonastaloj situaciji, zbog čega govor mržnje i zločin iz mržnje često prolaze nekažnjeno. Ignorisanje krivičnih djela počinjenih iz mržnje dovodi u pitanje sigurnost i stabilnost pojedinih zajednica u BiH. Neadekvatno procesuiranje i kažnjavanje krivičnih djela počinjenih iz mržnje stvara osjećaj nesigurnosti kod žrtve i povećava tenzije unutar zajednice, te otvara mogućnost za eskalaciju novih sukoba. Zločini iz mržnje u BiH predstavljaju ozbiljno kršenje ljudskih prava. Adekvatno razumijevanje učinka ovakvih incidenata i kažnjavanje predstavljaju zadatak kako za institucije vlasti u BiH tako i za organizacije civilnog društva i pojedince u zajednici.

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Catastrophe in the Balkans: Serbia's Neighbors and the Kosovo Conflict

Catastrophe in the Balkans: Serbia's Neighbors and the Kosovo Conflict

Catastrophe in the Balkans: Serbia's Neighbors and the Kosovo Conflict

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

Keywords: Kosovo-conflict; NATO Intervention;

The meeting that is the subject of this report took place on May 22, 1999, in Rome, at the height of the expulsion of the Kosovar Albanians by Serb forces and the air war conducted by the NATO alliance. The atmosphere was one of suspense, alarm, and determination. Would the Yugoslav political and military leadership ultimately surrender to NATO’s bombing, or would the consensus among NATO members unravel—some had already proposed a bombing halt— because of Yugoslav resistance and Western revulsion over casualties among Serb civilians? Would the bombing stop or accelerate the expulsions in Kosovo? Was a land war inevitable? How much more damage would a continuation of the war do to relations between NATO members and Russia? What would be the fate of Yugoslavia’s neighbors? And of Serbia and Kosovo? What would be the state of interethnic relations in the region at war’s end?

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Macedonia: On the Road to Brussels

Macedonia: On the Road to Brussels

Macedonia: On the Road to Brussels

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

Keywords: Mavrovo process; Macedonia 2005; Macedonia and EU;

In June 2005, the Project on Ethnic Relations (PER) and the Embassy of Switzerland in Macedonia organized the fifth roundtable in the so-called “Mavrovo Process” series. These roundtables are an occasion for members of the Macedonian governing coalition (the Together for Macedonia coalition headed by the Social Democratic Union of Macedonia (SDSM) and the Democratic Union for Integration (DUI)), the parliamentary opposition and representatives of the international community to assess the implementation of the Ohrid Framework Agreement (OFA) and evaluate the coalition’s progress. The discussions also provide a forum for honest and open communication—off the record—among all parliamentary parties. The Mavrovo roundtables are always important events in Macedonian politics. They provide a forum wherein difficult and sometimes contentious issues of Macedonia’s daily politics can be discussed in a neutral space, free of everyday political pressures. In fact, coffee breaks, lunches and dinners between the sessions often turn out to be just as important as the plenary sessions themselves, as these provide chances for the participants to continue their discussions and build the trust necessary for reaching compromises. The Mavrovo series has also become a major channel for the political parties of Macedonia’s smaller ethnic communities. They use this unique opportunity to present their case to the other coalition members and to receive a sympathetic hearing.

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Macedonia’s Euro-Atlantic Integration: Advancing Common Interests

Macedonia’s Euro-Atlantic Integration: Advancing Common Interests

Macedonia’s Euro-Atlantic Integration: Advancing Common Interests

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

Keywords: Movrovo Process; Ohrid agreement; Macedonia and EU; Macedonia and NATO; Macedonia and Greece;

The seventh Mavrovo roundtable of leaders of Macedonia’s parliamentary parties revealed deep fissures between the leading political parties in the government and those in the opposition, as well as within some of the opposition parties. Tensions between the two major ethnic Albanian parties, and between the leading Albanian opposition party and the government, were evident in a series of events that occurred in the weeks immediately preceding the meeting. They were reflected in the decision by a key Albanian opposition leader not to participate in this Mavrovo meeting. The internal divisions within each of the Albanian parties were evident in the discussions. Reconciliation between the government and the main Albanian opposition party was hampered by disputes between them over issues of local governance, establishment of the parliamentary committee on communities, adoption of the police law, and implementation of the language provisions of the Ohrid Framework Agreement (OFA), and by the suggestion that the leading party of government was intent on “splitting” the Albanian opposition rather than working with it. Senior members of the government at Mavrovo made it clear that the government has accepted responsibility for continuing the policies of the previous government with respect to EU accession, and is intent on adhering to EU standards. But, at the same time, the government showed its impatience with the delays inherent in democratic processes, and pressed for changes in parliamentary procedures designed, according to them, to energize the parliamentary process, or as the opposition sees it, to reduce opportunities for debate and disagreement. Participating MPs who are not members of the three major ruling coalition parties all criticized the government’s proposals for limiting parliamentary debate, and called for dialogue between government and opposition to be carried out within state institutions, including the parliament. Representatives of the main opposition parties expressed deep skepticism about the government’s calls for dialogue and professed their unwillingness to enter meaningful dialogue at this stage on any issues other than those required by the EU accession process. Internal differences among opposition leaders, evident in their statements at Mavrovo, complicated the task of shaping any process of consultation or dialogue with a strong potential to achieve consensus.

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State Policies toward the Roma in Macedonia

State Policies toward the Roma in Macedonia

State Policies toward the Roma in Macedonia

Author(s): Allen H. Kassof,Livia Plaks / Language(s): English

Keywords: Roma in Macedonia; Roma integration; Roma and the Government;

Of all the problems that have affected Central and Southeastern Europe, that of relations between Romani communities and the majority populations has been among the most widespread and persistent. Macedonia, which is the focus of this report, has made great progress, showing tolerance toward its minority communities, including the Roma, and generosity toward both ethnic Albanian and Romani refugees from the conflict in Kosovo. Among the Macedonian government’s main domestic tasks at present is that of formulating a comprehensive policy toward its Romani community. In addition, the status of Romani refugees must be addressed by international players as well as by the governments of Macedonia and its neighbors. Macedonia, which is seeking membership in the European Union, will have to fulfill the long list of prerequisites demanded of all candidate countries, including the development of comprehensive state policy toward the Roma, a requirement that is part of “Agenda 2000” of the European Union. (“Agenda 2000” sets forth the process of reform and enlargement of the EU.) Whether Romani representatives have real decision-making power with respect to the situation of their own communities will also be considered in EU accession. Indeed, if the Macedonian application for admission is to succeed, policies must be developed on the basis of a partnership between the government and the Romani community. In order to discuss these topics and to encourage a Roma-government partnership, the Project on Ethnic Relations (PER) organized a meeting in Skopje, Macedonia, on October 13 and 14, 2000.

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Macedonian Diplomatic Bulletin 2006/01
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Macedonian Diplomatic Bulletin 2006/01

Macedonian Diplomatic Bulletin 2006/01

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

Keywords: North-Macedonian NATO membership; Srgjan Kerim; Antonio Milososki; EU integration; international relations; diplomacy;

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Macedonian Diplomatic Bulletin 2012/62
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Macedonian Diplomatic Bulletin 2012/62

Macedonian Diplomatic Bulletin 2012/62

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

Keywords: North Macedonia; international relations; diplomacy; diplomatic events;

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Macedonian Diplomatic Bulletin 2017/113
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Macedonian Diplomatic Bulletin 2017/113

Macedonian Diplomatic Bulletin 2017/113

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

Keywords: North Macedonia; international relations; diplomacy; International Holocaust Remembrance Day; EU integration;

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Security and energy sectors’ cooperation with the civil society in Macedonia – friends or foes?

Security and energy sectors’ cooperation with the civil society in Macedonia – friends or foes?

Security and energy sectors’ cooperation with the civil society in Macedonia – friends or foes?

Author(s): Ana Stojilovska,Magdalena Lembovska / Language(s): English

Keywords: state institutions; civil society; EU accession; Macedonia; energy and security sector;

The cooperation between civil society and state institutions is an important segment of the reforms the candidate countries have to undertake in order to comply with the EU accession criteria. Moreover, it is one of the crucial corrective roles civil society plays in democracies. The Republic of Macedonia, a candidate country for EU membership since 2005, has undertaken a number of reforms to improve its dialogue and cooperation with civil society. In this line, the Government created a Strategy for cooperation of the Government with the civil society in 2007, succeeded by a new Strategy in 2012. However, experience shows that the implementation varies from ministry to ministry. Having in mind the capital-intensive profile of the energy sector and the legacy of the previous system applying to the security sector, both sectors do not have a tradition of transparency and openness. They also play an essential role in the country’s national security. All of that is considered to be a justification for decisions to take place behind closed doors. Therefore, these sectors prove not to engage themselves actively into cooperation with civil society.

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Four Years from the Candidacy Status: what has been done and what can be expected?

Four Years from the Candidacy Status: what has been done and what can be expected?

Four Years from the Candidacy Status: what has been done and what can be expected?

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

Keywords: North Macedonia; candidacy status; EU integration; EU accession process; EU legislation; reforms; NATO membership; name issue; relations with Greece;

Much has been said and done in the past four years since Macedonia became a candidate country for the EU. As the date for publishing this year’s EC Report approaches, the questions of whether this year will be ‘the’ year for getting the much aspired date for starting the negotiations for full membership occupy public discussions. To find a quick answer to these questions seems a rather difficult task. Problems stem not just from domestic concerns, as complex and challenging they are, but also from the confusion over Europe’s future within Europe’s capitals and in Brussels. The path that Macedonia has to walk to get to the much wanted ‘destination’ – Brussels, is particularly difficult and full with bumps. From domestic issues and set benchmarks through disputes with its neighbors, Macedonia also has to find a way to ‘win’ Europe in spite of the global economic crisis and the unfinished ratification of the Lisbon Treaty. It seems as mission impossible when combined altogether, albeit it could be accomplished.

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SOVEREIGNTY, Europe and the Future of Serbia and Montenegro. A Proposal for International Mediation
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SOVEREIGNTY, Europe and the Future of Serbia and Montenegro. A Proposal for International Mediation

SOVEREIGNTY, Europe and the Future of Serbia and Montenegro. A Proposal for International Mediation

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

Keywords: Serbia and Montenegro;

Amidst the celebrations surrounding the new regime in Belgrade, the Montenegro question continues to cast a sour note, and the prospect of dissolution of the third Yugoslavia now seems more real than ever. The collapse of the second Yugoslavia (1945-1991) led to a decade of armed conflict. Fortunately, the future of the FRY (established in 1992) is no longer an issue of war and peace, with both sides committed to settling the matter at a political level. If no lasting solution is found soon, however, it has the potential to introduce yet more tensions and divisions into the region. The paper recommends that the international community, and particularly the European Union, could play a useful mediating role, helping to break through the current impasse. This would be more productive than simply applying diplomatic pressure on the Montenegrin leadership not to proceed with its independence plans.

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THE ROAD TO THESSALONIKI: Cohesion and the Western Balkans
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THE ROAD TO THESSALONIKI: Cohesion and the Western Balkans

THE ROAD TO THESSALONIKI: Cohesion and the Western Balkans

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

Keywords: Western Balkans; EU-Aid; Thessaloniki Summit; Europeanisation;

As the political and economic map of Europe is redrawn in 2004, there is a growing fear among the countries of the Western Balkans that they will be left on the margins of the new and integrated Europe. There is a risk that, instead of catching up with the rest of the continent, the countries of the Western Balkans will fall further behind, and the goal of integration – and the promise of regional stabilisation this brings – will become even more distant.This discussion paper sets out an alternative scenario. The starting point for a new European approach is the reflection on the needs of the Western Balkans set out in a working paper of the current Greek EU Presidency in January 2003. This paper analyses possible ways and means for policy. It recognises that Western Balkan countries today face very different threats and opportunities from those which existed only three years ago. It notes that European policy instruments have not yet adapted sufficiently to meet these new challenges. There is a pressing need for new strategies to promote structural reform across the region, which is essential to reversing more than two decades of deep economic decline. The European Union, working through the European Commission, needs to build its capacity to bring about serious reform, such as reducing the cost of public administration, liquidating loss-making companies and initiating the retraining of workers left stranded by the collapse of old industrial complexes across the region.

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THE HELSINKI MOMENT. European Member-State Building in the Balkans
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THE HELSINKI MOMENT. European Member-State Building in the Balkans

THE HELSINKI MOMENT. European Member-State Building in the Balkans

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

Keywords: EU-Accession; EU and Balkans; Romano Prodi; Authoritarian State-Building; Soft-Power;

In its current proposal for the next seven year EU assistance budget (2007-2013) and the Instrument for Pre-Accession, prepared by the previous Commission, there is a strict separation in the kinds of assistance offered to candidates (Turkey and Croatia) and to potential candidates (the rest of the region). Albania, Bosnia or Kosovo will not - as plans currently stand - be offered support for rural development, cohesion or human resource policies.If EU governments proceed in this way there could be serious political and economic consequences. It would mean that all those living in rural areas in these countries, suffering from inadequate education and training systems, or from seriously deficient infrastructure, will see the development gap separating them from the rest of Europe (and from their immediate neighbours) grow wider. The desperation of the countryside and of declining industrial towns, whether in Sumadija or Presevo, Central Bosnia or Western Macedonia, would continue to grow. The politically least stable part of the continent would fall further behind. A new European ghetto - comprising most of the Balkans' Albanians and Serbs, brought together behind a wall of visa-restrictions to block a desperate population from seeking work elsewhere - would arise in the heart of an integrating continent. Lasting stability would remain elusive.

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THE EU-TURKEY STATEMENT three years on
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THE EU-TURKEY STATEMENT three years on

THE EU-TURKEY STATEMENT three years on

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

EU assistance for refugees in Turkey is one of the provisions of the EU-Turkey Statement that is being implemented successfully. Turkey currently hosts around 4 million refugees of whom 3.6 million are Syrians. The EU promised a total of 6 billion Euro – 3 billion for 2016/17 and another 3 billion for 2018/19 – to help these refugees. Out of the total, 4 billion come from the EU budget and 2 billion from EU member states based on their GNI. The aid focuses on humanitarian assistance (46%), education (28%), health (15%), municipal infrastructure (schools, health services, water supply, sewage systems, waste disposal) and socio-economic support (skills development, training). The vast majority of the projects are implemented by international organisations such as the World Food Programme, UNICEF, UNHCR and the Danish Refugee Council, among many others.

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Barometer pre-electoral Eforie
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Barometer pre-electoral Eforie

Barometrul preelectoralal orașului Eforie

Author(s): Bruno Stefan / Language(s): Romanian

Keywords: administrative issues;trust in political leaders;voting intentions;

The survey was conducted on July 1-3, 2020 on a sample of 305 inhabitants of the city. He measured people’s opinion about central and local public administration institutions, about the main candidates for City Hall, the comparison between the first two competitors, the expectations of the future mayor, voting intentions, how the City Hall got involved in certain administrative issues, achievements and failures of the current mayor and the main opponent.

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Pre-electoral barometer of Clinceni commune, IF
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Pre-electoral barometer of Clinceni commune, IF

Barometrul preelectoralal comunei Clinceni, IF

Author(s): Bruno Stefan / Language(s): Romanian

Keywords: administrative issues;trust in political leaders;voting intentions;

The survey was conducted on June 29 – July 2, 2020 on a sample of 305 inhabitants of the commune. He measured people’s opinion about the central and local public administration institutions, about the main candidates for City Hall, the comparison between them, the expectations of the future mayor, the voting intentions, the way the City Hall was involved in certain administrative issues, the achievements and failures of the current mayor. of the main opponents.

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Everyday life of Belgraders during the Spanish fever 1918-1919.
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Everyday life of Belgraders during the Spanish fever 1918-1919.

Svakodnevni život Beograđana u vreme španske groznice 1918-1919.

Author(s): Dubravka Stojanović / Language(s): Serbian

Keywords: Belgrade; pre WWI; Spanish fever;

Iz zbornika „Svakodnevica i društveni odgovori na epidemijske krize 1914-2020“, nastalog u okviru naučno-istraživačkog projekta „Čovek i društvo u vremenu krize“, urednik zbornika Milan Ristović, izdavač Filozofski fakultet Univerziteta u Beogradu 2021. U članku se prikazuje život Beograđana krajem 1918. U danima slavlja zbog oslobođenja, stvaranja Jugoslavije i povratka u normalni život, stanovnike je kosio Španski grip. U članku se prikazuju razlozi zbog kojih je pandemija prošla gotovo neopaženo, uprkos visokoj smrtnosti.

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