Risk management tools in agriculture after the reform of the CAP

Instrumenty zarządzania ryzykiem w rolnictwie po reformie Wspólnej Polityki Rolnej

Author(s): Ewa Kołoszycz / Language(s): Polish / Issue: 246/2012

Keywords: risk; insurance; mutual funds reciprocity; income stabilization tool

The paper presents the essence of risk management in agriculture and characterizes risk management tools in agriculture, proposed by the European Commission for the reform of the Common Agricultural Policy. Attention was paid to the use of these tools in Poland and in selected countries.

Regional policy of the state in the context of construction of broadband infrastructure on the example of eastern Poland

Polityka regionalna państwa w aspekcie budowy infrastruktury szerokopasmowej na przykładzie Polski Wschodniej

Author(s): Piotr Szkudlarek / Language(s): Polish / Issue: 246/2012

Keywords: regional policy; development; competitiveness; broadband infrastructure

The principal aim of this article is an assessment of both the possibility of increasing the development and an improvement of competitiveness of eastern Poland regions by the construction of broadband infrastructure. General issues concerning regional policy, closely connected with the development and competitiveness, are described in the article. In addition, the analysis of current economic situation and the degree of development of the Information Society in the examined regions are presented. The article focuses on the regional policy of eastern Poland in particular on issues related to the construction of broadband infrastructure, which is claimed to influence the development and competitiveness of this region.

International Financial Reporting Standard for Small and Medium Enterprises – essence, assessment, future

Międzynarodowy Standard Sprawozdawczości Finansowej dla Małych i Średnich Przedsiębiorstw - istota, ocena, przyszłość

Author(s): Marcin Kędzior / Language(s): Polish / Issue: 58/2010

The objective of the article is the presentation of main issues, evaluation and future of International Financial Reporting Standard for Small and Medium Enterprises. The paper presents the definition of the SME sector as well as the objectives and necessity of introducing International Financial Reporting Standard for SMEs. The further part of the paper describes and assesses the standards and presents the views held by the representatives of selected accounting and auditing organizations in Europe. Also, the author discusses the impact of IFRS for SMEs on the SME sector and presents research on IFRS for the needs of SMEs. The paper presents the national accounting standards after the introduction of the new standards, outlines their prospects worldwide and assesses the entire project.

Logistics and logistics controlling

Logistyka a controlling logistyki

Author(s): Justyna Dobroszek / Language(s): Polish / Issue: 58/2010

This article explores the concept of logistics, controlling and logistics controlling. These categories have many common features, but also differ in some respects. The presentation of controlling, logistics and logistics controlling consists of reviewing the variety of definitions relating to these concepts. The concepts of "controlling" and "logistics" are ambiguous. In the literature of the subject we can meet their different interpretations. The different terminology has resulted in development of numerous concepts. This situation is due to the complexity of both categories in practice. Logistics controlling is a combination of controlling and logistics, and more specifically consists in the use of the instruments of controlling in the area of logistics. Controlling, logistics and logistics controlling are modern theoretical and practical fields. Properly implemented and integrated systems of controlling and logistics in the company contribute to its improvement, affect its performance, and strengthen its position in a competitive market.

Reserves in accounting

Istota i zakres przedmiotowy rezerw w rachunkowości

Author(s): Katarzyna Klimczak / Language(s): Polish / Issue: 58/2010

The main aim of the article is to study the nature, scope and role of reserves in accounting. Reserves are seen as an accounting category comprising provisions for liabilities, capital reserves and valuation reserves. Provisions are intended to cover the debts the nature of which is clearly defined and which at the date of the balance sheet are either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which they will arise. Capital reserves, which are shown under "Capital and reserves" item in the balance sheet, include legal reserves, as well as reserves provided for in the articles of association and other reserves.Valuation reserves indicate the estimated difference between carrying amount and realizable value of assets. The main prerequisite of reserves is uncertainty accompanying all actions taken by an enterprise. By presenting the impact of risk on financial position of the company, reserves make it possible to comply with the true and fair view concept and to retain resources within the company to balance the estimated loss in value of net assets and therefore play a fundamental role in capital maintenance.

The use of aggressive accounting by managers and its consequences for creditors

Wykorzystywanie rachunkowości agresywnej przez menedżerów i jej konsekwencje dla wierzycieli na przykładzie spółki handlowej branży rolniczej

Author(s): Emilia Fladrowska,Joanna Pawłowska–Tyszko / Language(s): Polish / Issue: 58/2010

The article presents a case study of a company in which the use of aggressive creative accounting led to a fraud on non-bank creditors amounting to about 26 million PLN and suppliers of raw materials to approximately 20 million PLN. The main factors that caused this situation were: 1) performance of ownership and managerial functions by first-line relatives; 2) excessive expansion of support services not contributing to company’s income creation; 3) faulty accounting system not ensuring effective control; 4) ineffective auditing of financial statements.

SECTION “MUALLIM’S HUTBA (SERMON)”

MUALLIMOVA HUTBA

Author(s): Nedžad Osmić,Damir Peštalić / Language(s): Bosnian / Issue: 42/2010

The New Muallim publishes hutbas (sermons) of active imams and hatibs (imams delivering the hutba). There are reviews along with the hutbas, so that together they make a whole. The reviews are written by those who listen to hutbas. The reviews are not intended to be valorizing; rather, they aim to improve upon the hutba, analyzing it as a public statement by an imam and critically evaluating the statement. The reviewers react at those aspects which they consider important for a hutba (its length, quality, message, presentation, literacy level, formulation, etc.).

A RELIGIOUS STUDIES TEACHER – CHARACTERISTICS AND DILEMMAS

VJEROUČITELJ - ODLIKE I DILEME

Author(s): Bekir Šabić / Language(s): Bosnian / Issue: 42/2010

A religious studies teacher, as the present author points out, is “endowed with the obligation” to carry the light of Islam, and this should be the way of his conduct at all times and in all circumstances. A religious studies teacher is in the same time both a student and a tutor; he learns from each and every situation and from all of those who he communicates with, teaches in a simple and understandable manner, which is supposed to be the very beauty of the profession! The author compares a religious studies teacher to “a busy bee”. The bee, although it works alone, works for its community. Its work may not be noticed within the community; still the bee works hard and makes a contribution, no matter how great or small it is. Therefore, it is essential that religious studies teachers work and make every effort individually in order to build a community that would be useful to all its members. It is time to take specific steps in order to create an association of religious studies teachers in Bosnia and Herzegovina. In the concluding words of this paper it is emphasized that the association unites all the religious studies teachers, regardless of their religion.

THE ARAB DESTRUCTION OF THE LIBRARY OF ALEXANDRIA: ANATOMY OF A MYTH

UNIŠTENJE ALEKSANDRIJSKE BIBLIOTEKE OD STRANE ARAPA: ANATOMIJA JEDNOG MITA

Author(s): Asim Zubčević ,Bernard Lewis / Language(s): Bosnian / Issue: 42/2010

Aleksandrijska biblioteka slovi za najveću i najznačajniju biblioteku antičkog svijeta. Smatra se rodnim mjestom bibliografije i katalogizacije, a uvođenje obaveznog primjerka je određuje kao preteču velikih, nacionalnih biblioteka današnjice. Njena nejasna sudbina bila je plodno tlo za nastanak mita prema kojem su je uništili Arapi odmah nakon osvojenja Aleksandrije, mita koji žilavo živi do danas. U zborniku tekstova posvećenom njezinoj sudbini donosimo rad utjecajnog američkog povjesničara koji objašnjava nastanak i pozadinu tog mita.

EXPERIENCE AND RESULTS GIVEN BY KS RELIGIOUS STUDIES TEACHERS ASSOCIATION ON UNITING ON BH STATE LEVEL

ISKUSTVA I REZULTATI UDRUŽENJA VJEROUČITELJA KANTONA SARAJEVO I STAV O UDRUŽIVANJU VJEROUČITELJA NA NIVOU DRŽAVE BIH

Author(s): Zijad Okanović / Language(s): Bosnian / Issue: 42/2010

Keywords: religious studies teachers; religious studies; Islamic Community; state-governed institutions; schools; religious studies teachers association

Religious studies were introduced to the schooling system in the beginning of 1990s. In the past, religious studies were taught by both qualified and non-qualified teachers. However, today, when we have qualified staff that can meet up with all the requirements of modern, quality and creative teaching, there is a question of how to establish a systematic, on both the vertical and horizontal level, organisation that would unite all the religious studies teachers. Religious studies teachers are in between the Islamic Community and the school as a state-governed institution. Due to their specific status, there is a growing need to act as an association when co-operating with both the Islamic community and the state.

BOSNIAK UNDERSTANDING OF ISLAM IN 20TH CENTURY The role of the woman within the frame of the Bosniak understanding of Islam in the 20th Century

TEMATIZACIJA PITANJA ŽENE U BOŠNJAČKOM RAZUMIJEVANJU ISLAMA U XX STOLJEĆU

Author(s): Behija Durmišević / Language(s): Bosnian / Issue: 42/2010

Keywords: the woman; Islam; tradition; education; emancipation; property; modernity; politics…

In the twentieth century, the question on male and female identity observed through a critical re-examination of cultural patterns and the influence of tradition and religion on the position of the woman in society and state was raised on the general and philosophical level. The woman in Islam, as seen through the eyes of a different religious and cultural experience, has been seen as a victim, subjugated and deeply pushed in the shadow of male dominance. The answer to these accusations within the Bosniak corps and its Ulema in the first decades of 20th century was reflected in a debate that was supposed to differentiate the rights granted to women in the Qur’an from the cultural practice and customs that deny women rights by invoking Islam. In 1936, Husejn ef. Đozo wrote an article in the Novi Behar saying that women all around the world, inspired by the ideas and principles that the New Era came to proclaim, appeared on the stage of life, seeking to achieve equal rights with men in all fields of human affairs. That is how the Muslim woman started her struggle requesting permission to unveil her face. While traditional circles supported the patriarchal approach in this matter, pointing out that the man is the breadwinner and that the woman should be content with her role of a housewife and mother, Husejn ef. Đozo and his close associates, in the course of their public work, constantly drew attention, in their written works and public speeches, to the fact that Muslim women needed education on an equal footing with men. They claimed that the woman needs both knowledge of Islamic science and law, but is at the same time welcome to hold other social, political, industrial and academic titles and positions.

THE ASSOCIATION OF RELIGIOUS STUDIES TEACHERS IN BOSNIA AND HERZEGOVINA - FROM IDEA TO IMPLEMENTATION -

UDRUŽENJE VJEROUČITELJA ISLAMSKE VJERONAUKE U BIH - od ideje ka realizaciji -

Author(s): Samir Dedić / Language(s): Bosnian / Issue: 42/2010

Keywords: religious studies; Association of Religious Studies Teachers; Council of Religious Studies Teachers; Association of Ilmiyyah of the Islamic Community in Bosnia and Herzegovina; Association of Islamic Religious Studies Teachers in Bosnia and Herzegovina.

In this paper, submitted for The 2nd Assembly of Islamic Religious Studies Teachers – held on April 11th 2010 at Potočari, Srebrenica, the author explores possibilities and stresses the need for the creation of a unique association of religious studies teachers in Bosnia and Herzegovina. The Association of Religious Studies Teachers of the Sarajevo Canton was founded in June 2006, and The Council of Religious Studies Teachers in the Mufti Unit of Tuzla was founded the in January 2007. The author believes that it is necessary to make a joint organization out of the two existing associations, yet respecting the basic minimum standards, which, according to his beliefs, are: legitimacy – to gather together all the mufti unit representatives; validation – to get a mandate from The Council of the Islamic Community; loyalty – to be registered as a citizen association. The author itemizes specific steps regarding the implementation of this idea and points out its main initial activity guidelines. At the end of the paper, the author emphasizes that the time has come for setting up a unique association and organized activities regarding all the religious studies teachers of the Islamic Community in Bosnia and Herzegovina, which will be the only way through which they can achieve their status on an equal footing with other associations.

SURA AL-FATIHA - A WRITTEN PLAN FOR A CLASS IN ISLAMIC EDUCATION

SURA EL-FATIHA - PISANA PRIPREMA ZA ČAS ISLAMSKE VJERONAUKE

Author(s): Nedžmija Hadžić / Language(s): Bosnian / Issue: 42/2010

The teaching preparation was written for the teaching of new material from grade two of elementary school and the teaching unit “Sura Al-Fatiha”. Using various teaching aids and methods, the author attempts to realize the teaching goals and tasks: the acquisition of the term du’a and the entire text of sura Al-Fatiha, the development and the nurturing of the relationship towards God who is able and is fulfilling our demands and wishes, revealing to the students the space and the means of addressing Allah and the proper recitation of the du’a and its practical use.

BOSNIAN ISLAM IN THE INTELLECTUAL HORIZONS OF MUSTAFA BUSULADZIC

BOSANSKI ISLAM U INTELEKTUALNIM HORIZONTIMA MUSTAFE BUSULADŽIĆA

Author(s): Mevludin Dizdarević / Language(s): Bosnian / Issue: 42/2010

Keywords: Bosnian Islam; European Islam; identity; culture; West; border

For decades, the intellectual legacy of Mustafa Busuladzic (1914-1945) has been ignored due to ideological reasons. This work will attempt to shed some light on his ideas, with emphasis on its cultural interpretation of Islam. Namely, Mustafa Busuladzic was the first author to introduce, into popular discourse, the syntagm “Bosnian Islam” with which he attempted to solve the identity crisis among the Bosniaks. In other words, he is of the opinion that identity is multileveled and that we are adherents of Islam but we also belong to Bosnia and the world as a whole. During his time, these views were very exceptionally avant-garde and as such it is obliging and relevant for those conducting research in this field. His ideas can serve as the basis for a better understanding of Islam and the West, considering the experience of the Bosnian Muslims who are, according to him, the inheritors of the values of both. As such, their geostrategic position enables them to be the ambassadors of the East in the West and the West in the East.

THE QUESTION OF MUSLIM RELIGIOUS INTEGRITY

PITANJE VJERSKOG ZAJEDNIŠTVA MUSLIMANA

Author(s): Harun Hadžić / Language(s): Bosnian / Issue: 42/2010

Bosniaks, and Muslims in general, have to be aware of their historical significance and have to start new processes to re-value the existing values. The current state of Muslims, that is primarily concerned with their (dis)integration is alarming. It is required that this phenomenon be constantly examined through all the aspects of science, theory and practice. It is urgent to set up a team of experts that would work on the minimum of essential principles on which we could plan our common future.

PERCEPTION OF SUNNAH IN HIKJMET

PERCEPCIJA SUNNETA U HIKJMETU

Author(s): Edin Peštalić / Language(s): Bosnian / Issue: 42/2010

In this region as well, we can perceive various approaches to understanding sunnah of the Allah’s Messenger Mohammed p.b.u.h. The role of sunnah in the life a believer has followed Muslims ever since the Messenger p.b.u.h. passed away. The Čokić brothers and the Hikjmet magazine are an authentic example of the traditional understanding of Islam and they represent a certain opposition to the modernist approach and understanding Islam in this region. The Hikjmet magazine reflects the attitude that both sunnah and the Qur’an share the same character of revelation, and that sunnah is the second Sharia argument. Also, sunnah is understood as the behaviour code of Mohammed p.b.u.h. as well as the behaviour of his companions, who, in fact, represent the interpretation of the Messenger’s behaviour code.

THE TRADITIONAL RELIGION OF MUSLIMS IN BH - A brief retrospection on the Islamic modernist critique of the traditional religion of Muslims in BH)

NARODNA VJERA BOSANSKOHERCEGOVAČKIH MUSLIMANA (Kratak osvrt na islamsku modernističku kritiku narodne vjere bosanskohercegovačkih muslimana)

Author(s): Enes Karić / Language(s): Bosnian / Issue: 42/2010

Keywords: BH Muslims; ‘traditional religion’; folk or local holidays; folk customs; non-Islamic customs; syncretism; the official theology; etc.

In this paper, the author is discussing various phenomena of the so-called ‘traditional religion’ of BH Muslims. In the first part of the paper, the focus is on the essential orthodox views established by the official theology, in order for the auhtor to reflect on the ‘traditional religion’, or, in other words, the practising of different religious amalgams in combination with what is considered to be the ‘official’ or the ‘true’ religion. The author often points to the phenomena of ‘reconciling’ the (previous) syncretic tradition and the official (current) theology by the public or the folk. In the second, viz. the main part of the paper, the author refers to the methods the scholars applied when theoretically elaborating various phenomena in terms of the ‘traditional Islam’ in Bosnia and Herzegovina. The so-called ‘non-Islamic’ customs present in the religious practice of BH Muslims have been interpreted in various ways. These customs were often attributed to the Bogumil origins and uniqueness of BH Muslims, and they were also, very often, criticised by the authorities, viz. The Islamic Community from Sarajevo. A special tribute has been given to some authors, such as Husein ef. Đozo, who held a rationalistic and enlightening view on these customs, sometimes even trying to transcend them.

THE PERIODICAL- THE MOST COMMON PAPER PUBLISHED REGULARLY

ČASOPIS - NAJRAŠIRENIJE PERIODIČNO GLASILO

Author(s): Mehmed Kico / Language(s): Bosnian / Issue: 42/2010

Keywords: the periodical; the paper; definition; semantic contents of the term; scholarly periodical

In this paper, we shall not discuss the role of the periodical in terms of communication and education values, nor the number or variety of periodicals in the society, but rather, in order to stress out the very importance of scholarly periodicals, the semantic contents of the very term. There are many views on what a periodical is or should contain, depending on its purpose, the context, the variety of the topics, as well as on the different ambitions about the status it should have in the society. In every community, historical events contibute to the occurence of periodicals, and their number and the value of articles, without exception, reflect the current affairs. The occurence of new periodicals is associated with the cultural renaissance of a community. The emergence of new papers and periodicals in different social environments means that the dynamics of the cultural renaissance of the community in question are being materialised. This has been clearly manifested in the developed countries of Western Europe, Egypt, the most populated Arabic country, as well as in Bosnia and Herzegovina.

ORGANIZING AN ASSOCIATION OF RELIGIOUS STUDIES TEACHERS IN BOSNIA AND HERZEGOVINA

UDRUŽIVANJE VJEROUČITELJA ISLAMSKE VJERONAUKE U BIH

Author(s): Nezir Halilović / Language(s): Bosnian / Issue: 42/2010

Every form of association is an indicator of the maturity of the idea bearers, or the strength of the organization that makes the association possible. The idea of founding the Association of Religious studies teachers is the current issue which can only be approached through ultimate seriousness, fully respecting its defining characteristics. In this regard, there is a profusion of structures and association models in Bosnia and Herzegovina. Besides, religious studies teachers are provided with a number of privileges (and responsibilities as well) regarding their engagement in social (educational, political…) structures, as well as their engagement in the Islamic Community structures of Bosnia and Herzegovina, which is unattainable to imams. The Constitution of the Islamic Community in Bosnia and Herzegovina allows the association of religious studies teachers to be founded. Furthermore, by the Statute of the Association of Ilmiyyah of the Islamic Community in Bosnia and Herzegovina it would be possible to provide location for their activities. Unfortunately, instead of the complete solution that would be possible to implement by utilizing the existing capacities and resources within the Islamic Community of Bosnia and Herzegovina, some individuals are still searching for alternative (partial) solutions.

BOSNIAK UNDERSTANDING OF ISLAM IN 20TH CENTURY IN RELATION TO CONTEMPORARY SCIENCE

BOŠNJAČKO RAZUMIJEVANJE ISLAMA U XX STOLJEĆU U ODNOSU SPRAM SUVREMENIH TOKOVA ZNANOSTI

Author(s): Dževad Hodžić / Language(s): Bosnian / Issue: 42/2010

The Bosniak understanding of Islam in the 20th century, in the first place, is moving towards a reformist orientation in the Muslim world regarding modern and contemporary science. This understanding of modern science does not manage to seize the depth and proportion of its epistemological, metaphysical and cultural subversion. Within the Bosniak understanding of Islam in the 20th century, it has been understood somewhat belatedly, that the imperial, aggressive, industrial, ideological, capitalistic, and, moreover, colonial character of modern and contemporary science is leading to global ecological crisis. The Bosniak Islamic thought responds even more belatedly to the bioethical challenges in the field of molecular biology or, to be more precise, all the biotechnical possibilities of life control that are becoming more and more real.