(Re)defining the complementary institution of Conditional release in Romania (2000-2019)

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Author(s): Vladimir-Adrian Costea / Language(s): English / Issue: 1/2020

This article aims to investigate the legal and political evolution of the institution of Conditional release in Romania between 2000 and 2019 with a special focus on the abrupt changes during the mentioned period. The aim of this research consists in bringing together the redefining of the regulatory framework of Conditional release in relation to the dynamic political context and personal strategies used by the right-holder of individual liberation. Two important episodes need to be recalled for the redefinition of this concept: the establishment of the National Anticorruption Directorate; and the reform of criminal legislation, after Romania’s accession to the European Union. The general objective is to explain and understand the different stages in which liberation committees and courts of law have made use of the prerogative of dispensing conditional release, given the social role that the complementary institution of Conditional release within the institutional, territorial and functional scheme of the rule of law. I will show that amendments to criminal law, along with changes in court practice, have led to a reduction in the level of consistency between the decisions of the liberation committees and courts of law. Different legitimating strategies used by right holders are the main unexpected result of this research, as restrictive legal provisions apply to both decision levels.

25 DE ANI, ÎNCEPUTUL SFÂRŞITULUI ECONOMIEI ROMÂNEŞTI

Author(s): I. Gabriel Năstase / Language(s): Romanian / Issue: 22/2015

At the beginning of 1990, after the overthrow of the communist regime, the capital of companies, both those in production and services and those in the trade, was kept in an overwhelming proportion of the Romanian state.In the 25 years since the abolition of the communist regime, the main objectives for privatization were taken by foreign investors who hold the controlling stake, so: • cement industry; • Telecommunications; • Steel industry; • Exploitation of oil; • Gas exploitation; • Construction of cars; • Some of the major objectives of mechanical engineering and chemical industry etc.

735 lat zwalczania i... Rzecz o korupcji w Rosji

Author(s): Katarzyna Laskowska / Language(s): Polish / Issue: 2/2009

The phenomenon of corruption in Russia, shown in the historical perspective, is described here by changes of legislation in this matter throughout the ages. It is clearly seen that changes of legal regulation tried to penalize many new aspects of bribery and to increase of penalty. The attitude of the society, both Russian and Soviet, shows that legal regulations have been ignored not only by citizens, but also by the state’s officers. The scale of corruption now and damages it causes is an evidence that there is no effective system of protection against these crimes in Russia.

A "maffiaállam" magyarázó ereje

Author(s): Péter Techet / Language(s): Hungarian / Issue: 2-3/2020

Bálint Magyar – Bálint Madlovics: The Anatomy of Post-Communist Regimes A Conceptual Framework. CEU Press, Budapest, 2020. 834 oldal, $49.99 / €44.99 / £39.99

A NEW MILESTONE OF HUMAN RESOURCE MANAGEMENT – MOBBING IN A CONTINUOUSLY CHANGING WORK ENVIRONMENT

Author(s): OANA MARIA DRAGOMIR / Language(s): English / Issue: 3/2018

It is well known that the managers, leaders, company owners and even more, the researchers have been in a continuous competition in finding and providing the best workplace. Being considered both physical and psychological aspects, all the concerns have been directed to finding a better space, more light, proper smell and sound, sitting or standing desk positions, dressing etiquette and so on, or motivating factors such as trainings, flexible schedules, pay and benefits programs, vacations and many others. All of them thought to raise the balance, the productivity and why not, the happiness of working people in all positions. Furthermore, the leadership aspects were taken very seriously and true leaders became the voices of their teams, but still, a job is a job, and people, due to their nature, get competitive. Competition has more advantages than disadvantages, but we will have to take into consideration that fact that a race would reveal both the best and the worst in people. This is why, more and more, worldwide, we are facing a lot of issues that are apart from the managers’ development plans. We are taking into consideration rough actions like lack of freedom of expression – meaning criticism in front of others, interruptions, verbal threats – or even more, isolation in its many aspects. In addition, the practice of discrediting co-workers is well-known from all times. Generally speaking, we are facing mobbing, considered to be a communicative situation that produces serious damages, both physical and psychological, with long periods of recovery of working people. The aim of the paper is to underline once again that all the management programs may fail unless real-time measures are taken in order to stop the many and various actions of harassment at the workplace and also to provide some guidelines in avoiding the process of terror among co-workers.

A RECIPE FOR EFFICIENT AND CORRUPTION-FREE PUBLIC SECTOR

Author(s): Oliver O. Okanazu,Maureen Anayo Madu,Samuel A Igboke / Language(s): English / Issue: 1/2019

This study centred on innovative practices that the management of public sector in Nigeria, Enugu State in particular should adopt to ensure efficient and corruption-free public sector. Three research questions and three null hypotheses guided the study. The study contains the research results conducted in the Ministry of Finance and Local Government Affairs of Enugu State, Nigeria. The ministry consisted of 521 senior and junior members. A questionnaire survey was applied to collect the necessary data. The chosen method was validated by three experts. The Cronbach Alpha Reliability Method was used, and a general reliability coefficient of 0.83 was obtained. The obtained data was analysed and the set hypotheses tested using mean, standard deviation and t-test statistics. Generally, the study found out that public sector managers in Nigeria, Enugu States in particular agreed that the innovative recruitment/selection, training/development, compensation/motivation practices will serve as a recipe for efficient and corruption-free public sector.

A REVIEW OF BALANCED SCORECARD IMPLEMENTATION IN SELECTED OFFICES OF ADDIS ABABA CITY, ETHIOPIA

Author(s): Jemal Abagissa / Language(s): English / Issue: 14/2018

The purpose of this study is to assess the implementation of balanced scorecard in the offices of Trade and Industry Development, Micro and Small Scale Enterprise Development and Finance and Economic Development Bureaus of Addis Ababa City Administration. To collect and analyze data this study employed both quantitative and qualitative method using variables such as strategy setting, implementation of the change initiatives performance measurement, leadership, management and staff commitment. The findings show that though there have been positive achievements, the leaders and organizers of the change initiatives have not yet fully discharged their responsibilities of using strategic measures and customer service standards as performance measurement and management tool. Moreover, the actions taken in monitoring and evaluation is not satisfactory. The feedbacks did not go beyond awareness creation, and they are not being consistently utilized as an input for any administrative and corrective measures. Though the leaders made efforts, the city administration had to play a leading role in supporting the implementation of the change initiatives to bring the desired changes in the sectors.

AB Üyesi Geçiş Ekonomisi Ülkelerinde Yolsuzluk Algısı

Author(s): Bahar Yaşar,Berna Hızarcı Beşer / Language(s): Turkish / Issue: 2/2018

The increasing level of corruption is one of the most important problems facing transition economies in the process of adopting the free market economy. Studies that emphasize the level of democratization are among the factors that are effective in reducing corruption in recent years. Transition economies seeking to enter the European Union are taking important steps towards democratization. This study examines the change in corruption perception scores of Poland, Croatia, Czech Republic, Bulgaria, Romania, Hungary, Slovakia, Slovenia, before and after accession to the European Union. It is seen that the perception of corruption is relatively lower in transition countries where democratization is high. It is thought that other transition economies will increase their democratization efforts towards membership to the EU and change the perception of corruption.

Access to Public Information as a Political Sciences Technique: What and How Should Be Studied, and What for?

Author(s): Marcin Wałdoch / Language(s): English / Issue: 1/2019

Access to public information in Poland is most typically discussedin the legal and political contexts. However, it is not consciouslydiscussed as a possibility for political scholars to exercise their right ofaccess to public information. This paper, which is of postulatory nature,identifies the benefits for those political scholars who decide to use, inthe process of data collection, their right of access to public informationas a data collection technique. The proposed technic of data collectionmay be used by scholars – political scientists around the world.

Accountability, Taking Responsibility and Protection of Minorities and their Influence on the Police Organization Performance

Author(s): Nicolae Aurelian Bibu,Bashir Ghanim / Language(s): English / Issue: 3/2018

Transparency and accountability are the main levers of current public policy. In every public organization, citizens expect accountability, transparency and fairness. This is more intensive when we discuss about the Israeli Police which is a public organization that is allowed to activate force and to deprive the freedom of the citizen. Avidar, Sagi & Zuk (2014) argue that effective and efficient policing is the result of many factors. It depends not only on the efficiency of the police or its diligence, but also on the relationships between the police and the community that is serves. The RAND Report (2014) presents a model for efficient and effective policing which is based on procedural justice. The basis for the RAND Model (2014) is that the Israeli Police needs a more efficient strategy in developing and cultivating public support for it. In order to influence public support for the Israeli Police, the Israeli Police should adopt a modern policing model. This is involved in adopting strategies for increasing police transparency, increasing accountability and reducing existing stigmas regarding minorities. This model has been tested and presented in this article.

Accounting Information Indispensable Source for the Discovery of Tax Evasion in the Field of Products Subject to Excise

Author(s): Dorel Mateș,Eduard Ajtay,Antonela Sandu (Ursachi) / Language(s): English / Issue: 09/2015

The present article aims to highlight the kinds of tax evasion methods in the field of products subject to excise duty and the role of the tax inspection in combating them. The research reveals which are the most common methods of tax evasion, but it tries to discern the probable developments of the process. The article has in view the inexorable reality, namely that the ingenuity method of tax fraud increases with the emergence of the new rules or barriers to the fraud. Following the research carried out we found that the tax evasion phenomenon in the field of products subject to excise duty has currently a significant impact in the economic and social Romanian reality. In order to reduce the tax evasion phenomenon in the field of products subject to excise duty, it must set up a mechanism for monitoring, oversight and fiscal control as well as the amendment of legislation, the tax evasion being mainly a consequence of the inaccuracies or imperfection of laws.

Accrual Accounting in the Army of Great Britain - Clarity, Transparency, and Accounting Data Analysis Options

Author(s): Miroslav Krč,Vladimír Golik,Jana Vodáková / Language(s): English / Publication Year: 0

The article "Accrual accounting in the Great Britain army - clarity, transparency, and easy accounting data analyze" analyzes the application of the accrual accounting and resulting consequences of the introduction of resource accounting and budgeting in the Great Britain Armed Forces. The analysis was based on the selected financial statements: Summary of Resource Outturn; Operating Cost Statement, Balance sheet. The horizontal analysis was used to analyze trends of the changes on the annually managed expenditure limits during the period of RAB implementation. The Great Britain army was monitored as a business. Analyzed reports show data for the current and last year. Using data from individual years there was calculated the increase in absolute terms and as well as in percentage terms (growth rate). The original absolute data from financial statements are monitored in certain contexts. Analysis of the trends examined the changes of absolute indicators over time. Change is expressed in percentage or index. How many units of the item has changed over time? (Absolute change) and how many percent of the item has changed over time? (Percentage change). In the horizontal analysis we measured the development of selected items of expenditure limits and capital resources (Resource / Capital DEL) and Annually managed expenditure (AME).

Achievements and Failures of Democratic Governments in Serbia after 2000

Author(s): Ognjen Pribičević / Language(s): English / Issue: 1/2010

In the article “Achievements and Failures of Democratic Governments in Serbia” Dr. Pribicevic analyzed transition in Serbia after 2000. As a greatest achievements he pointed out that democracy become “only game in the town”, that political killings were stopped, that Serbia again become part of world and European community and that standard of living has improved. On the other side, Dr Pribicevic underlined slow EU integration process, joblessness, corruption and organized crime as a greatest challenges for new democratic governments in Serbia after 2000. His conclusion is that only through the concrete process of acceding to the EU Serbia will be able to reach a certain level of standards and accept EU values and rules of behavior. Without fast concrete steps towards EU Serbia will continue to be preoccupied with its own past and myths.

ADLİ MUHASEBE UYGULAMALARININ MUHASEBE MESLEK MENSUPLARI (SM, SMMM ve YMM) PARADİGMASIYLA DEĞERLENDİRİLMESİ ÜZERİNE AMPİRİK BİR ARAŞTIRMA

Author(s): Ahmet Akatak,Abdulkadir Bilen / Language(s): Turkish / Issue: 50/2021

In this study, it is aimed to evaluate the perspectives of Forensic Accounting, to get their views on the situation of fraud and corruption and the adequacy of existing regulations, and to determine the level of need for Forensic accounting, by seeking the opinions of professional accountants, who are practitioners of forensic accounting, for the examination of frauds within the scope of forensic accounting. A survey was conducted on a total of 264 participants consisting of Chartered Accountant, Certified Public Accountants and Freelance Accountant in Gaziantep, Diyarbakır, Şanlıurfa, Mardin, Şırnak, Batman and Siirt provinces of the Southeastern Anatolia Region. The survey data were analyzed with the SPSS 24 package program, as a result of the analyzes, it was concluded that forensic accounting is a mandatory need, especially in the prevention of fraudulent transactions.

ADMINISTRATIVE FAIRNESS AS GOOD GOVERNANCE. THEORY OF JUSTICE IN GREEK HEALTH SYSTEM

Author(s): Emmanouil Bempekidis / Language(s): English / Issue: 3/2021

The present paper aims to present the concept of justice focusing on the theory of John Rawls to cover health and social determinants of health in Greece. The administrative Justice is also analyzed with an emphasis on employees’ perceptions of Organizational Justice, employee performance and organizational justice and finally in the relationship between organizational justice and citizen satisfaction.

Afera „Putnik" (Promet stranaca u Jugoslaviji i Ministarstvo Saobraćaja.)

Author(s): Š. I. Sinovčić / Language(s): Serbian / Issue: 05/1925

U optužbi koja je od strane narodnih poslanika podnesena Narodnoj Skupštini protivu bivšeg Ministra Saobraćaja G. Veližara Jankovića, izmedju četiri stvari za koje se kaže da se u tome momentu iznose, a da se G. Janković njima ogrešio o zakone i naneo državi znatne materijalne štete, i da je zloupotrebio svoju vlast, na prvome je mestu: Ugovor G. Jankovića sa društvom ≫Putnik≪, koji je zaključen 20. jula 1923, te kojim je društvu ≫Putnik≪ osigurana provizija od 3 posto, i 5 posto, za prodate karte koje to društvo prodaje za račun države.

Agencija za borbu protiv korupcije: položaj, problemi i prepreke u procesu kontrole finansiranja političkih stranaka tokom izborne kampanje

Author(s): Milenko Elez / Language(s): Serbian / Issue: 20/2018

This text, in a wider methodological sense, aims to show how control of financing of political entities during the election campaigns is carried out, but also, on the other hand, to point out to all obstacles, problems and the legal position of the anti-Corruption agency, as the supervisor that performs this kind of control.The text is divided into two parts. in the first part of the text, we focus our attention on all current problems that directly and indirectly complicate the full control of the financing of political entities, such as the political influence and the way of election of members of the administrator which performs control, but also the legal framework within which the control process is carried out. in this part of the text, the author also presents important recommendations on how to make the control more efficient and how the institutional capacity of the anti-Corruption agency can be increased.The second part of the article deals with the analysis of concrete examples in practice, irregularities that can be perceived on the basis of these examples, which relate to the financing of political entities. The basic measuring instrument and indicator through which we determine the adequacy of control and any irregularities that can be observed is an analysis of the reports submitted by the political entities to the anti-Corruption agency.

Agenda for marketing excellence in the deregulated petroleum down-stream sector

Author(s): Oluseye Olaleke Ogunnaike,Rowland E.K Worlu / Language(s): English / Issue: 1/2010

Deregulation in the petroleum down-stream sector tends to be treated by the masses. Oftentimes, the fear is that it will fuel the exploitative proclivities of the petroleum marketers and constitute a leeway to corruption by government officials. For example, petroleum products may sell at prohibitive prices, at least in the short run and bureaucrats may exhibit corrupt tendencies in the process. These are genuine fears! However, there is a way out! Thus this paper is based on the imperative that the situation is not as hopeless as it may seem. It offers a marketing blueprint for the implementation of deregulation in the petroleum down-stream sector in such a manner that every stakeholder in the industry will be reasonably satisfied. Thus the marketing model of deregulation reduces conflict situations by taking into account the needs, desires and preferences of all stakeholders. It succeeded in Chile, Thailand etc. why can’t it work in Nigeria?

Agent Provocateur in the Legislation of the Czech Republic, the Slovak Republic and the USA

Author(s): Bronislava Coufalová / Language(s): English / Issue: 1/2016

In relation to the activities of organized crime groups and their dynamic development in the areas of corruptive behavior which seems to be aimed at not only the leading representatives of the national political scene, but also at the area of national economy, economy and culture, discussions keep arising especially in the lay public about the enactment of the institute of the so called agent provocateur into the Czech legal environment. This institute has many supporters and also many opponents. Also some foreign legislations could be an inspiring element for the Czech legislation.

Aktualna sytuacja geopolityczna w Demokratycznej Republice Konga jako efekt działań zbrojnych w kolejnej wojnie domowej

Author(s): Jolanta Kotulak / Language(s): Polish / Issue: 33/2020

The aim of the study is to present the situation in the Democratic Republic ofCongo, which is a theater of military operations of subsequent civil wars, and inparticular to formulate an answer to the question about the causes of repeated conflicts.Since independence on June 30, 1960, secession, uprisings, rebellions, invasions, revoltsand ethnic wars have become part of the political landscape of the DRC and have killedmillions of people. They also contributed to the economic difficulties in which the statefound itself. A detailed diagnosis of the causes of conflicts and subsequent interventionsof foreign armed forces is necessary to take measures to gradually normalize thesituation. Thus, the study contains a geostrategic analysis of the sides of the currentconflict in Congo together with an explanation of the multiplicity of their political goalsand the multitude and variety of alliances between individual groups