"Vážený soudruhu prezidente"

Stížnosti československých občanů adresované prezidentovi republiky v letech 1970–1989

Author(s): Tomáš Vilímek / Language(s): Czech Issue: 1/2022

The study focuses on the hitherto neglected issue of complaints that citizens of the Czechoslovak Socialist Republic made to their President and his Office between 1970 and 1989. The author describes the activities of the Complaints Department of the Presidential Office and how the complainants’ agenda evolved both quantitatively and qualitatively during the period of normalization. He presents the social, ethnic, regional and gender profile of the authors of the complaints, their motivation, common themes and the typical linguistic means the writers used. Using archival sources, he then analyses the five most numerous and important problem areas of the registered complaints, which concerned: housing and housing policy, social security, labour relations, travel abroad, education and study. He uses specific cases to illustrate the flow of communication between the complainants, the President’s Office and other bodies that commented on the issues. Additionally, he highlights the chronic social problems that were mirrored in the complaints and which the authorities of the normalization era regime failed to address effectively. Between 1970 and 1989, more than 323,000 complainants, mostly pensioners and workers, wrote to Presidents Ludvík Svoboda (1895–1979, in office 1968–1975) and Gustáv Husák (1913–1991, in office 1975–1989) asking for help in matters relating to poor housing conditions and their futile wait for an apartment, low wages or pension assessments, difficulties with an employer, discrimination in permitting travel abroad and resettlement, or the non-admission of children to secondary or higher education. Most of the writers asserted their personal interest and commented on the societal issues only if it was related to it or they could benefit from them. The President’s Office paid close attention to citizen complaints and in many cases its intervention did indeed help to bring about a redress. In the author’s view, it certainly made sense to write to the President in this regard, even though many requests went unheeded and, in particular, complaints with political overtones remained unanswered.

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.

7 aprilie 2009 - 7 aprilie 2010. Un an de la revolta tinerilor din Basarabia împotriva regimului comunist.

Author(s): Gojinescu Cristian / Language(s): Romanian Issue: 4/2010

Regimul comunist a demonstrat ca Republica Moldova e vulnerabila, nu are instituţii solide ale societăţii civile, presă liberă, partide stabile (lideri de partid fără convingeri susţinute sau corupţi). La 5 aprilie 2009, acest regim printr-o serie de falsificări a încercat să anuleze toate principiile democratice, însă a primit o ripostă din partea societăţii, în special a tinerilor care nu au acceptat să fie umiliţi. Tinerii din Republica Moldova au ieşit pe străzile Chişinăului pentru a protesta împotriva rezultatelor alegerilor parlamentare, care le asigurau comuniştilor încă patru ani la conducerea Republicii Moldova. După publicarea primelor rezultate oficiale de către Comisia Electorală Centrală, reprezentanţi ai societăţii civile (Asociaţia Obştească „Hyde Park” şi Think Moldova) au declarat ziua de 6 aprilie drept „Ziuă Naţională de Doliu” şi au chemat pe cei interesaţi să se adune pentru a aprinde lumânări în acest sens. Tinerii sau mobilizat prin intermediul reţelelor de socializare din internet (deoarece mass-media era controlată aproape în totalitate de regimul comunist) („Dacă nu ai votat pentru PCRM - ia o lumânare şi ieşi în stradă!!! Ne vedem la orele 18.00, la monumental lui Ştefan cel Mare!”). La orele 18:00, peste 10 mii de tineri, cu pancarte şi lumânări în mâini, strigau în centrul capitalei “Jos Comuniştii”, “Alegeri fraudate”, “Vot repetat!”, "Luptăm, rezist, sunt anticomunist", "Comuniştii la gunoi", "Libertate", „Alegeri repetate”, „Jos dictatura” sau „Nu fraudării alegerilor”. Liderii partidelor de opoziţie (PLDM, PL şi AMN) susţineau că alegerile au fost fraudate, cerând organizarea unui nou scrutin.

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 luftojnë komunat në mal të zi kundër korrupsionit dhe si?

Author(s): Ana Nenezić / Language(s): Albanian

Raporti A luftojnë komunat në mal të zi kundër korrupsionit dhe si? jep përmbledhjen e rezultateve të vetëqeverisjeve vendore në zbatimin e mekanizmave për parandalimin dhe luftën kundër korrupsionit në nivel lokal në Mal të Zi gjatë vitit 2017 dhe në gjysmën e parë të vitit 2018. Në këtë kontekst, raporti përbenë informata të reja për zbatimin e masave dhe aktiviteteve të përcaktuara me një sërë dokumentesh strategjike. Përmbledhjen e parë të zbatimit të tyre e kemi bërë në raportin paraprak, Mendo lokalisht – vepro lokalisht, i cili mbuloi periudhën deri në vitin 2016. Periudhën e analizuar raportuese e karakterizoi plogështia e administratave vendore ndaj obligimeve të marra përsipër dhe të definuar me dokumentet kombëtare, si dhe mungesa e iniciativës për aktivitetet e menduara vet. Aktivitetet e nivelit qendror për vendosjen e kornizës institucionale dhe normative antikorruptive nuk nxitën nivelin vendor të pushtetit në pjesën e zbatimit të politikave dhe mekanizmave adekuate antikorruptive në nivel lokal. Prandaj nuk befason fakti që vetëqeverisjet vendore në Mal të Zi, në dy vitet e fundit (2016 dhe 2017) nuk kanë raste të denoncimit të korrupsionit, duke marr parasysh se shumica e tyra akoma nuk i miratoi planet lokale të veprimit për luftë kundër korrupsionit për vitin 2017 - 2018, që nuk kanë përgatitur udhëzimet e brendshme për evidentimin e denoncimit të korrupsionit brenda institucioneve dhe veprimit në bazë të denoncimeve, e që ishin të obliguar ta bëjnë sipas planeve të integritetit. Po ashtu, sipas eksperiencave të drejtpërdrejta të hulumtuesve në terren, vetëqeverisjet vendore nuk i kanë të përcaktuar sistemet dhe procedurat e qarta për denoncimin e korrupsionit nga ana e qytetarëve/eve, që tregon se sistemi nuk është funksional. Obligimet e marra përsipër në kuadër të negociatave anëtarësuese në Bashkimin Evropian, sidomos përmes kapitullit 23 (Gjyqësori dhe të drejtat themelore), nuk plotësohen, ndërsa për to vazhdon raportimi i jo precizë, që shkakton brengosje shtesë. Në raportin e Komisionit Evropian për vitin 2018 shkruan: “Plani i Veprimit i Malit të Zi për kapitullin 23 përfshinë elementet bazë të reformave gjithëpërfshirëse në fushën e parandalimit të korrupsionit dhe luftës kundër korrupsionit. Atë e plotëson “Dokumenti operativ”, i miratuar në vitin 2016, në të cilin përcaktohen masat shtesë për parandalimin e korrupsionit në fusha të caktuara, të cilët janë në veçanti të ndjeshëm ndaj korrupsionit, siç janë prokurimet publike, privatizimet, planifikimi hapësinor, arsimi, mbrojtja shëndetësore, vetëqeverisja vendore dhe policia. Mirëpo, ndikimi i këtyre masave vazhdon të jetë i kufizuar dhe Mali i Zi duhet të zhvillojë plane më të efektshme për parandalimin e korrupsionit të cilët do të jenë të lidhur konkretisht me sektorët individual”. Të ngjashëm ishin edhe rekomandimet e mëparshme të Komisionit Evropian, por siç duket pa ndikim sepse planet lokale të veprimit për luftë kundër korrupsionit nuk janë miratuar në shumicën e komunave malazeze, gjersa qasja ndaj planeve të integritetit është tërësisht formaliste. Mungesa e përcaktimit të sistemit të kompetencave mbetet problem dhe është shumë vështirë të përcillet realizimi i dokumenteve antikorruptive në nivel lokal për shkak të mungesës së raportit për realizim. Parakusht i luftës së suksesshme kundër korrupsionit është korniza legjislative dhe institucionale funksionale antikorruptive, si dhe zbatimi i vazhdueshëm, konsistent dhe i cilësor i dokumenteve strategjike. Prandaj, arsyen e mungesës së rezultateve duhet kërkuar pikërisht në jo-efikasitetin e sistemit të vendosur, por edhe në qasjen e zgjedhur formaliste ndaj kësaj çështje nga ana e institucioneve kompetente në nivel kombëtar dhe lokal. Rezultatet e vetëqeverisjeve lokale në parandalimin dhe luftën kundër korrupsionit, në periudhën e analizuar raportuese, pothuajse nuk ekzistojnë dhe pikërisht pasqyrojnë këtë qasje të papranueshme. Raporti mbulon periudhën prej janarit të vitit 2017 deri në shtator të vitit 2018 dhe përfshinë 23 vetëqeverisje lokale në Mal të Zi. Fokusi u vendos në dy mekanizma kyç dhe efektet e zbatimit të tyre – planin lokal të veprimit për luftë kundër korrupsionit në nivel lokal dhe planin e integritetit. U dha pasqyrimi i masave të (pa)realizuara për periudhën e përmendur, përmes analizës së raporteve ekzistuese të dorëzuara nga ana e institucioneve kompetente në nivel kombëtar dhe lokal, por edhe përmes hulumtimit duke shfrytëzuar dispozitat e Ligjit për qasje të lirë në informata. Përveç kësaj, sistemi u testua edhe me zbatimin e metodës “blerësi sekret” (ang. Mystery shopper), ndërsa rezultatet kanë vërtetuar gjetjet e fituara me analizën e dokumenteve kyçe antikorrupitive.

A Neglected Standard in Bosnia and Herzegovina: The Proactive Dimension of the Right to Access Information

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

The legal framework on the right to access information in Bosnia and Herzegovina does not contain an established duty of public institutions to voluntarily disclose information in their possession relevant to the public, even without a specific request. Such a legal framework deviates significantly from recent international standards in this area, which stipulate that public institutions must not only reply to individual requests, but that they should proactively disclose certain categories of information in the public interest. The concept of proactive transparency is not adequately regulated in such a legal framework, which is reflected, among other things, in the fragmentation and only partial regulation of the duty of proactive disclosure of information in the public interest, as well as in the lack of legal protection of information users. An analysis of regulations relevant to the proactive segment of the right of access to information indicates the necessity of establishing in law minimal standards relating to the content and quality of the publication of information in the public interest.

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.

Access to the Market and the Transparency as Principles of Public Procurement in the Legal Environment of the EU Neighbourhood Policy

Author(s): Ondrej Blažo,Hana Kováčiková / Language(s): English Issue: 2/2018

The authors confront complexness and rigour of EU directives on public procurement vis-à-vis broad wording of international agreements concluded within EU neighbourhood policy. The firs reason for this comparison is ongoing spread of principles of the EU law to the third countries. The second reason is that both rely on the same goals: access to market ad fair environment via transparency because these principles constitute a subtle legal basis for public procurement legislation at all. Finally, these approaches were compared to the approaches employed in recent FTAs – CETA and EUSFTA.

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.

Adapting political communication to technology. Case study: evolutionary aspects on social networks in Romania

Author(s): Mihaela Bărbieru / Language(s): English Issue: 2/2022

In recent years, studies on social networks have begun to become more and more numerous in the literature, with scientists showing a real interest in an influential analysis that they have on societies. Social networks are tools through which political candidates have the opportunity to distribute their political message during election campaigns, as well as outside them, to a growing audience. A very strong connection has been made between technology and communication, outside of which we, as individuals, can no longer exist, the virtual space managing to exploit communication in all its aspects. Online political communication, an easily accessible form of manifestation that attracts disinterested political groups, offers the possibility of avoiding information bottlenecks for citizens by changing content in real time, with low information costs, which means a real advantage for politicians.The importance of social networks in political communication is even greater as its role is the main channel of communication and occupies a special place in election campaign strategies. The present study aimes to analyze the phenomenon of social networks in terms of the benefits it offers to politics, through an online political communication with content transmitted in real time, without time limit and with low costs.

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.