CEEOL - Browse Subjects Result

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

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.

More...

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.

More...

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.

More...

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.

More...

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).

More...

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.

More...

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.

More...

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.

More...

ADMINISTRATIVE AND LEGAL PRINCIPLES OF COMBATING CORRUPTION IN UKRAINE

Author(s): Vladyslav Pashkovskyi / Language(s): English Issue: 1/2022

The scientific article is devoted to the issue of the administrative and legal status of combating corruption in Ukraine. The article presents the problems of the corruption component in the functioning of state authorities and officials in Ukraine, as well as offers effective ways to solve the relevant problems. The article also provides legislative prerequisites for solving corruption problems in Ukraine, and also examines the effective experience of anti-corruption policy in foreign countries, which is proposed to be implemented.

More...

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.

More...

AFACEREA CU CRIPTOMONEDE DIN TRANSNISTRIA – CADRU LEGAL, BENEFICIARI ȘI INTERESE

Author(s): Nicoleta Ciobanu / Language(s): Romanian Issue: 1/2020

Cryptocurrencies are virtual assets which have appeared relatively recently on the international market and which can be achieved through mining, a process that requires a lot of electricity consumption.Due to the abundance of energy resources available in Transnistria, the authorities on the left bank of the Dniester have legalized mining in order to attract foreign investment. The tax exemption and the special price for electricity offer investors optimal conditions for the location of mining farms.The first beneficiaries of the free economic zone created on Transnistrian territory seem to be a group of Russian oligarchs, including the son of the Prosecutor General of the Russian Federation Igor Ceaika. At the same time, two local companies from Transnistria carry out mining activities. Other investors interested in the benefits in Transnistria are from both European and Asian countries. However, the lack of transparency regarding investors in the free economic zone leaves room for much speculation.At the same time, the lack of a prompt reaction from the Chisinau authorities, as well as the import permits of the mining equipment suggest the existence of some interests of the actors on the right bank of the Dniester.

More...

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

5.00 €

Preview

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.

More...

0.00 €

Afera Savamala – simbol bahatosti vlasti

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

U najnovijem Mostu Radija Slobodna Evropa razgovaralo se o tome da li će Aleksandar Vučić uspeti da zataška jednu od najvećih afera od dolaska Srpske napredne stranke na vlast. Reč je o rušenju zgrada u delu Beograda koji se zove Savamala, a koje su izveli ljudi pod fantomkama u noći između 24. i 25. aprila. Oni su maltretirali i vezivali građane, a policija se nije odazvala na pozive za pomoć. Sagovornici su bili Vesna Rakić Vodinelić, profesorka prava iz Beograda, i Radomir Lazović, aktivista inicijative Ne da(vi)mo Beograd koja organizuje proteste zbog rušenja u Savamali. Bilo je reči o tome zašto je Vučić kao krivce za rušenje označio najviše rukovodstvo Beograda, a potom počeo da minimizira značaj afere govoreći da se radi o rušenju tri bespravno podignute barake, da li je gradonačelnik Siniša Mali pošteđen zato što ima neke adute protiv Vučića, zašto Tužilaštvo ne može da odmakne od predistražne faze, zašto Vučić tvrdi da oni koji protestuju zbog Savamale žele da ruše njega, o prisluškivanju aktivista inicijative Ne da(vi)mo Beograd, kako se šire laži da proteste finansiraju strane sile, kao i o tome zbog čega Evropska unija uposlednjem izveštaju o napretku Srbije u evrointegracijama nije pomenula aferu Savamala.

More...

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.

More...

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?

More...

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.

More...

0.00 €

Agitprop Delivery Unit

Author(s): Zlatko Minić / Language(s): Serbian

Aleksandar Vučić je nedavno izjavio da nije imao vremena da pročita izveštaj Zaštitnika građana o (ne)reagovanju policije na dešavanja u Hercegovačkoj ulici. Ali izgleda da je imao vremena da pročita skromni literarni uradak predsednika Zavetnika, objavljen samo na sajtu te organizacije i na dva sajta posvećena odbrani srpstva od zavere Zapada. U navedenom biseru “istraživačkog novinarstva” naslovljenom “Ne da(vi)mo Srbiju”, plasira se teza da se Zapad navodno podigao protiv “Beograda na vodi”, jer u tom projektu nema finansijskog učešća američko-britanskog imperijalizma. Ta teza se, u odsustvu bilo kakvih realnih pokazatelja, na primer u vidu makar blagog prekora iz EU ili SAD na odstupanje od pravila slobodnog nadmetanja, “dokazuje” kroz nabrajanje redakcija biltena Ne da(vi)mo Beograd, nevladinih organizacija sa kojima su ti ljudi povezani i “finansijerima”, odnosno donatorima tih organizacija.

More...

AID, GOVERNANCE AND PUBLIC FINANCE FRAUD. EVIDENCE FROM ANGOLA

Author(s): Weronika Krawczyk / Language(s): English Issue: 69/2020

This article examines the process of public finance fraud leading to unjust enrichment of ruling elites in Angola, a resource-rich, yet ironically poverty trapped country, owing to decades of rule of José Eduardo dos Santos. It analyses the phenomenon of political corruption in the Angolan context, translating into mismanagement of public revenues coming from natural resources as a means of attaining private economic benefits and consolidating power. Moreover, by examining cross-border inter-company networks aimed at concealing public assets behind front companies, the author attempts to establish a connection between corruption and illicit financial flows. Ultimately, since political corruption is intrinsically linked to governance, the article looks at the impact of the latter on social development as well as on the effectiveness of development aid granted to Angola. It was written based on secondary resources including existing literature and material evidence. Its findings and conclusions correspond with the overall theory postulated by the academic community, maintaining that natural resources and aid have negative impact on governance, institutional accountability, and in consequence on human development, especially in countries characterised by despotic rule.

More...

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

More...

AL-QAEDA IN THE ARABIAN PENINSULA –PROFILE, HYPOTHESES AND PREDICTIONS

Author(s): Alexandru Stoica / Language(s): English Publication Year: 0

AQAP, whose original purpose was to overthrow the Saudi monarchy,resulted from the merger with Yemen's Al-Qaeda, in 2009, whose stability was well anchored at national level. Since that period, which corresponds to the weakening of Al-Qaeda's terrorist projects in Pakistan, AQAP has seen an increase in its power and influence. The ability to organize international attacks, to capture Yemeni cities and regions through local groups, or to train foreign fighters, the South-Arab branch of the Al-Qaeda network gets an aura among terrorist organizations at a time when there is an increasing lack of certainty regarding the future of the parent organization.

More...