100 evra za šoping u Milanu

Author(s): Slobodan Prvanović / Language(s): Serbian

I ranije smo bili svedoci podmićivanja glasača, ali ovako nešto, ipak, još nismo videli. Davali su sirotinji brašno, ulje i šećer, davali su najuticajnijima u selu traktore, nudili su zapošljavanje bliže i dalje familije… Ko zna kome i ko zna šta su davali kako bi kupili glasove. Bilo je i otvorenih plaćanja „glasačkih usluga“ – jedna crvena i sendvič za dekorisanje trgova ili solidna plata za botove. Ali, nikada nismo bili svedoci ovakve banalizacije podmićivanja glasača i prinudnog izjednačavanja baš svih građana u toj banalizaciji. Do sada je ono bilo makar prividno na dobrovoljnoj osnovi. Međutim, ova mera nas praktično sve primorava na primanje takve velikodušnosti – davanja novca svih građana svim građanima.

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 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.

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.

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 Pribićević / 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.

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.

An Approach to Fraud Risk Management

Author(s): Monica Puiu / Language(s): English / Issue: 05/2014

Nowadays, globalisation and business internalisation have led to an increased number of frauds in organisations worldwide. The most affected are the multinational corporations because of the geographical distance, different fiscal systems and local factors that consist in tremendous opportunities for employees and/or managers to involve in fraud schemes. Starting from recent studies and prior efforts of international organisations or countries to stop fraud by imposing regulations to be respected for the economic environment, the purpose of the paper is finding the key factors for detecting and preventing fraud in the organisations. In our approach we use several proposals for a conceptual framework developed by two companies of “The big four”, KPMG and Deloitte. The results indicate that for the number of fraud to decrease, any organisation needs to develop and implement a strong anti-fraud plan, by covering all logical steps to be made in this matter.

AN ATTEMPT AT DIPLOMACY: HOW THE PURSUIT OF A NUCLEAR DEAL WITH IRAN AFFECTED THE UNITED STATES-ISRAEL RELATIONS

Author(s): Anda Ghilescu / Language(s): English / Issue: 2/2018

This article follows the United States’ pursuit of a comprehensive agreement with Iran over its nuclear program, by putting it in the context of U.S. – Israel relations. Firstly, it offers an overview of the highly contextual relations between Israel and Iran, in order to understand the historical evolution of their present-day rivalry. Secondly, it observes the Iranian regime under Mahmoud Ahmadinejad in the aftermath of George W. Bush’s foreign policy actions, and the increased international focus on Iran’s nuclear capabilities. Finally, the focus shifts from President Bush to President Obama and how his foreign policy priorities in the Middle East, particularly the dialogue with Iran, affected the relations with the Israeli government the closer the negotiators got to achieving a final nuclear agreement. This paper seeks to emphasize the interdependent character of the Iran-Israel-U.S. dynamics through the perspective of one of the most pressing regional and international concerns: Iran’s nuclear program.

An empirical analysis of the determinants of economic growth in the Western Balkans

Author(s): Besnik Taip Fetai,Besime Fekri Mustafi,Besnik Fetai / Language(s): English / Issue: 2/2017

The objective of this paper is to assess the main determinants and the policies that affect economic growth in the Western Balkan over the period 1994 to 2015. It employs techniques such as pooled OLS, fixed and random effects model, and Hausman-Taylor model with instrumental variables (IV). The study shows evidence of conditional convergence, indicating the need for an upward move in the steady state level. The results show that foreign direct investments, gross savings and domestic credit to the private sector have a positive effect on per capita growth. On the other hand, initial level of per capita growth, corruption, unemployment, and general government final consumption, have a negative relationship with per capita growth. The study also shows a puzzling result, that schooling is not a significant factor for growth in Western Balkans. The study also highlights the relevance of attracting more foreign direct investments and reduction in corruption

Analysis of Financial Statements Focusing on Detection of Ponzi Schemes Using XBRL

Author(s): Zuzana Kubaščíková,Zuzana Juhászová / Language(s): English / Publication Year: 0

A number of companies are asked to provide the relevant financial information in electronic form for the needs of national and international regulators of trading with securities and for the purposes of supervisors of financial institutions. To fulfill these requirements there is also a need to ensure effective electronic communication that allows grouping, organizing, and analyzing data according to the requirements of the user. This paper deals with the possibilities of using XBRL (eXtensible Business Reporting Language) for this purpose with a focus on tracking features of a Ponzi scheme. Typical characteristics of a Ponzi scheme are often found in a high-risk type of investment companies called HYIP (High-yield Investment Programs) many of which belong to bankrupt non-bank entities investigated since 2000.

Animale politice de primavara

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Author(s): Ion Mureşan / Language(s): Romanian / Issue: 03+04/2017

The text is a subtle analysis of the Romanian contemporary political class.

Anti-Corruption Policy of the State: Strategies and Methods

Author(s): Maria Shediy,Pavel A. Merkulov,Vadim POTOMSKY,Vadim Sokolov,Fedor SMIRNOV / Language(s): English / Issue: 33/2018

Anti-corruption policy consists in development and realization of various and successive measures of the state and society for elimination (minimization) of the causes and conditions that create and feed corruption in different spheres of life. Taking into account that corruption can expand and change without constant opposition, it is necessary to distinguish the anti￾corruption function of the state as one of its basic tasks. The article views the main types of anti-corruption strategies, realized by modern states and determines both positive and negative consequences of their implementation. The article also analyzes the main methods of opposing corruption, applied in state structures, and performs the attempt to evaluate their effectiveness for the Russian Federation from the position of determined regularities of corruption behavior.

ANTI-CORRUPTION VALUES IN THE SYSTEM OF BRITISH POLITICAL AXIOSPHERE

Author(s): Ihor Kushnarоv / Language(s): English / Issue: 2/2018

Purpose of research. The purpose of the article is to investigate the features of the British axiosphere as an example of public attitudes to political and other forms of corruption. Methodology. The research methodology is the neo-institutional analysis that considers corruption as a destructive informal institution with a devastating effect on the stability of the state. Scientific novelty. The scientific novelty lies in the author’s original analysis of the problem of the lack of "zero tolerance" for corruption among the British people, who continue to tolerate it, as well as of the corruption pragmatism of the policy makers. Conclusions. The article states that, despite significant progress in combating all forms of corruption, a peculiar value confrontation of the “anti-culture of corruption” against the “culture of anti-corruption” is characteristic for the Great Britain. It is proved that, despite a large number of strategies, concepts, doctrines etc., a successful anti-corruption policy is impossible without fundamental changes in the social and individual consciousness, significant positive adjustments in norms, rules, and behavior of all kinds of political actors. It is argued that the modern British anti-corruption policy matrix, in order to be effective, should base the fight against corruption not only on the institutional mechanism, but also on formation of a high level of anti-corruption culture among the public, which should become the basis for building the whole system of corruption practices counteraction.