Правни положај друштва за ревизију. Хармонизација прописа Србије и Републике Српске са правом Европске уније

Author(s): Ljubiša Dabić / Language(s): Serbian Publication Year: 0

In his work the author analyzes, on the one hand, the newly enacted legal solutions (2013) on the legal status of the auditing companies in Serbia and valid solutions in the Republic of Srpska (from 2009 as amended in 2011) and, on the other hand, he determines the degree of harmonization with relevant regulations of the European Union, primarily with Directive 2006/43/EC. In this study a comparative legal method is utilized. Legal solutions of Serbia and Republic of Srpska are compared, first to the solutions of the European Union and then sporadically with solutions of neighboring countries (Slovenia, Croatia, Macedonia, and Montenegro).The Directive 2006/43/EC stipulates that the audit might be performed by individuals as a „statutory auditors“ who are enrolled in the appropriate register, and the „audit companies“, as a legal person or any other entity,regardless of its legal form, which are authorized by the competent authority of the Member State of the EU to carry out the statutory audit.In his work the author evaluates several relevant issues, namely:conceptual definition, origination, legal form and status of the auditing companies; conditions under which companies can perform the audit;conflict of interests and independence of the auditing companies.

Унакрсно испитивање у светлу типа кривичног поступка

Author(s): Nikola Vuković / Language(s): Serbian Publication Year: 0

The subject of this paper will be the law institute – cross examination as well as the certain law and life consequences that follows its introduction in Serbian criminal procedure. As any other phenomenon in society (and in nature), this one also demands more comprehensive intro, especially in such a dynamic sphere as is the one in which it pretends to enter. For that reason it is inevitable to point primarily on some current movings in criminal procedure law systems, some questions of process history, organization of investigative procedure, and also find out where is the right place for main procedural subjects. The author finds these questions to be of crucial significance to finding an answer where the mutated “procedural evolution” can lead and whether the criminal justice has become a goal to itself.

Développement du transport et de la mobilité en Pologne : enjeux du développement durable

Author(s): Izabela Bergel / Language(s): French Publication Year: 0

The purpose of this paper is to present idea of sustainable transport and its role in sustainable development in Poland. Sustainable transport refers to the broad subject of transport that is sustainable in senses of social, environmental and climate impacts. Sustainable development is a fundamental objective of European Union presented in the EU sustainable development strategy (EU SDS ). Sustainable transport is one of seven key challenges of EU SDS. Research on sustainable development indicators for Poland based on the EU set of sustainable development indicators is done as public statistics by Central Statistical Office(GUS)and published at 2011 and 2015. The goal of this paper is presentation of the indicators for transport and mobility. By analysing of these indicators we could measure the progress in realization goals of sustainable development in sector of transport. Author present also set of the measures for sustainable mobility adopted by Polish cities.

Sociology of Design: Towards New Narrations in Sociology

Author(s): Magdalena Piłat-Borcuch / Language(s): English Publication Year: 0

Сборник доклади от Годишна университетска научна конференция 2018 на Национален военен университет „Васил Левски“ – гр. Велико Търново, 14 15 юни 2018 г., Том 6

Author(s): Tanya Kazandzhieva,Mihail Haralampiev,Diana Sabotinova,Ivalinka Pencheva,Stanimir Stoyanov,Rusi Rusev,Andreana Andreeva,Valya Simeonova,Vesselin Bosakov,Vanya Uzunova,Ivailo Iliev,Milen Mitkov,Vesela Georgieva,Borislav Georgiev,Georgi Ralchev,Yuriy Mitkov,Svetla Panayotova,Sevdalina Dimitrova,Marin Georgiev,Tichomir Lichev,Georgi Lichev,Katya Licheva / Language(s): English,Bulgarian Publication Year: 0

Сборник доклади от Годишна университетска научна конференция 2018 на Национален военен университет „Васил Левски“ – гр. Велико Търново, 14-15 юни 2018 г., Том 7

Author(s): Tanya Kazandzhieva,Mihail Haralampiev,Stanislav Stanev,Antonia Lazarova,Iva Nikolova,Ventsislav Stoyanov,Kamelia Petkova Tsvetkova-Nedyalkova,Edibe Ahmedova,Desislava Yaneva,Maria Ilcheva,Gosho Petkov,Maiyana Mitevska-Encheva,Petia Radeva,Valeria-Tereza Doncheva,Venelin Terziev,Marin Georgiev / Language(s): English,Bulgarian Publication Year: 0

Doświadczenie studiowania w Szkole Filmowej w Łodzi przez studentów pochodzących z Azji Wschodniej

Author(s): Monika Modrzejewska-Świgulska / Language(s): Polish Publication Year: 0

The article is devoted to the issue of experiencing studying at Łodź Film School. The article is divided into two parts. The first one is of theoretical / introductory character and presents the subject of “geography of thinking” of the inhabitants of East and West, whereas the second one is a review from qualitative research carried out among the graduates and current students originating from East Asia.

Autostylizacja jako potrzeba podkreślenia indywidualności i wspólnotowości przez współczesną młodzież

Author(s): Magdalena Pawlak / Language(s): Polish Publication Year: 0

Nowadays, youth being at the stage of development changes, seeks their identity differently than previous generations. It regards individualism as important part of its personality and identifies it with independence and freedom of choice. On the other hand personal identity determines social identity. Division of „me” – „us” defines contemporary society, which complements a person. Contemporary culture is characterized by continual changes. Youth manifests its identity through frequent image changes, stylizations. Fashion fulfills young generation’s need to stand out as well as the need of social approval. More frequently this phenomenon becomes a subject of research, including pedagogical.

Tolerancja i dialog w środowiskach zróżnicowanych kulturowo na przykładzie historii miasta Zelów

Author(s): Mariusz Samoraj / Language(s): Polish Publication Year: 0

An article concern the issues, of cultural heritage transmission, in cultural diverse social environment, on an example of the town Zelow. The specific historical value of the town is, created during almost 200 years on an atmosphere of mutual acceptance, cultural and religious tolerance and transfer through generations of citizens: Czech, Polish, Jews and German. This social value is connected with the history of Polish tolerance, thanks to which, during different of religious persecute in Europe, the representative of different nations can find asylum, acceptance and safe place to live. In the case of Zelow it was Czech immigrants. From my research in opinion of high school students and also adult citizens, the most important aspect of past heritage of Zelow town, is climate of tolerance culture, understanding and agreement to build the common good, also thanks to artistic activity of the community. The values which enrich the community, brought by Czech minority are: the care about the education of younger generation, an ethos of hard work and particular identification with the religious ethics and artistic culture.

Техника закључења међудржавних уговора под окриљем међународних организација

Author(s): Zoran Radivojević / Language(s): Serbian Publication Year: 0

The establishment of a number of international organizations and further development of their specific functions has brought about significant changes in the traditional technique of concluding international treaties. In effect, the role of state parties is prominent only at the end of the treaty process, when giving their consent to be bound by treaties, while most of the groundwork in the prior phases of proposing, drafting, adopting and authenticating the treaty text is exercised by international organizations. The prior activities of international organizations have engendered a new technique of concluding international treaties, by means of which the traditional treaty process has been gradually institutionalized and thus deprived of its strictly contractual nature. The elements of institutionalization are reflected in the fact that individual initiatives and actions of states are increasingly giving way to systematic activities of international organizations that encourage, propose and assist the member states in the process of concluding international treaties. The departure from the concept of con¬tractuality occurs in the phase of drafting the treaty because the prospective contracting states are not directly involved in the construction and writing of the provisional text of the treaty. This task is left to the professional bodies composed of independent individuals who are selected to perform the task in the capacity of experts in the specific field rather than state representatives. Despite the significant role they play in the treaty process, international organizations are not parties to the international treaties concluded under their auspices. A large number of treaty-related activities performed by international organizations are only administrative and technical in character. Therefore, they act as intermediaries or sponsors of the member states’ treaty activities. The exercise of this function facilitates the establishment and subsequent exercise of the rights and obligations assumed by the states upon concluding the treaty.

Ustavna norma kao bitak i trebanje

Author(s): Mirjana Nadaždin-Defterdarević / Language(s): Serbian Publication Year: 0

The constitution is always an expression of a certain ideology and politics, just like the law in general. Behind its norms there is interest of the ruling class, who wants to shape up sociopolitical reality in accordance with its needs. Legal norms, and especially constitutional ones, are effective means to do it. The constitution refers to the social reality, existence, and turns it in the desired direction, justifying it as common interest necessary to maintain values; hence this choice becomes a necessity. The reality and prospects of the constitution thus become a reflection of the reality and necessity. Their balanced and harmonious relationship contributes to the value of the constitution and facilitates the implementation of its norms. Current solutions of the Constitution of Bosnia and Herzegovina that came about as a result of coerced political compromises, mark a stark contrast between what there is and what ought to be. The makers of the Constitution underscore the value of human rights as one of the most important values. Although the choice of this principal value is well based and indisputable, it is important to put it in the relationship with the social reality as a fact and establish how much this value, embodied in a constitutional norm, is really in touch with the current social reality for which it was created. This question is particularly pertinent regarding the applicability of the norm, along with the concept of constituent nations; the latter concept receives strong political support, and thus it strongly marks both the reality and the requirements of the current Constitution. In the social reality of Bosnia and Herzegovina, therefore, there are two contrasting concepts that co-exist and compete, two opposing concepts/values – the concept of human rights, and the concept of constituent nations. The first one is a value and need merely declared by a constitutional norm, whereas the other one has evolved into the very essence of the state and the society in Bosnia and Herzegovina – it is the social reality, value and necessity. Insisting on the concept of constituent nations, while ignoring how obsolete it has become, and seeing more and more affirmations of how damaging it is and how important would be to change it, makes the constitutional solutions contradictory, their application difficult, endangers the prospects of their implementation in the future, and the declared concept of the protection of human rights, as a value and a necessity, in some instances becomes completely absurd.

Trgovina ljudima u krivičnom zakonodavstvu Republike Srpske

Author(s): Ivanka Marković / Language(s): Serbian Publication Year: 0

The 2013 Law on the Amendments of the Criminal Law of the Republic of Srpske reformed the criminal provisions on the trafficking in human beings. The Law was enriched with the incriminations such as trafficking inhuman beings, trafficking in juveniles, and organizing of a crime group for the committal of the criminal offences of the trafficking in human beings,trafficking in juveniles. The criminal offence trafficking in human beings for the purpose of prostitution has been renamed as the criminal offence of allegation of prostitution. In this way the process of the harmonization of the criminal law legislation with the international standards has been completed.At the same time, this led to the division of powers between the state and the entities in this sphere of the criminal law.The author analyses the above mentioned criminal offences, and explains whether there is criminal-political justification for certain legal provisions.The particular attention has been devoted to the fact that the mode of enforcement of the criminal offence trafficking in juvenile is an aggravating circumstance.

Stereotyp uchodźcy w polskich portalach internetowych. Analiza zawartości komunikatów medialnych

Author(s): Dorota Kudyba / Language(s): Polish Publication Year: 0

Dorota Kudyba in the chapter “The Refugee Stereotype Across Polish Internet Portals” notes that since 2015 in Polish media the topic of refugees has gained significant popularity. The purpose of research was to analyze the discursive imagery of the emigration crisis on the example of publications in two popular internet portals: Onet.pl and Niezalezna.pl (24 items in total). The selected material dates back to 2016 since it was this very year when the phenomenon of migration clearly intensified and the media began to react to it rapidly and in a diverse way. Both aforementioned portals published news on refugees almost daily, contributing to their popularity. Most websites used messages provided by international news agencies or posted translations of articles that have already appeared abroad. Onet.pl coverage is shown to have been more inclined towards building a positive image of immigrants and reducing a critical tone, whereas Niezależna.pl, conversely, towards depicting the immigrants in a more negative way.

Иновативни образователни технологии при обучението на специалисти по търговия

Author(s): Elitsa Gramatikova / Language(s): Bulgarian Publication Year: 0

In 2013, the European Commission launched a program to promote digital competences in schools and universities in order to provide high quality education for learners. According to the Commission's forecasts, by 2020, digital skills will be needed for 90% of community work places. This requires schools and universities to implement new information and communication technologies actively in the education process, thus providing the necessary digital skills to the future labor force. This report reviews the innovative educational technologies that are applied in the preparation of specialists for the Bulgarian and European economy and in particular in the training of trade specialists. There are elucidated interactive presentation systems, distance learning, virtual libraries and laboratories, cloud technologies, added reality, gamification and more.

Имигрантите в България: дискриминация или толерантност

Author(s): Anna Ivanova Mantarova / Language(s): Bulgarian Publication Year: 0

Based on information from an empirical sociological survey, key aspects of attitudes towards immigrants arriving in Bulgaria over the last few years are discussed. The influence of the main determinants of attitudes – perception of the threats related to their presence, socio-demographic and cultural characteristics, experience in intercultural communication of the local population is also studied.

Възможни дискриминационни практики при прилагане на репродуктивните технологии

Author(s): Veselina Slavova / Language(s): Bulgarian Publication Year: 0

From a medical point of view, assisted reproductive technologies solve many of the problems faced by couples who are unable to conceive, but at the same time raise issues which need to be addressed in both an ethical and a legal way. The aim of this paper is to present the aspects of assisted reproduction which could potentially serve as the basis of discrimination.

Класната стая: „арена“ на сблъсък между толерантност и дискриминация

Author(s): Iveta Yakova / Language(s): Bulgarian Publication Year: 0

Inspired by the West, liberal ideology seems to announce only the freedom that Rousseau’s modern man „has a sense of freedom but no theory about it.“ Belief is now democracy, and I will do whatever I want, as a kind of Kant’s „imperative“ dominates a pattern of education for a large number of parents whose children impose the misunderstood freedom in the school environment by denying the authority of the teacher.

Гаранция за независимост? Tенденции и развитие на стандартите за органите за равнопоставеност чрез новата препоръката на ЕК относно стандартите за органите за равнопоставеност

Author(s): Milla Vidina / Language(s): Bulgarian Publication Year: 0

In order to place emphasis on the independence of equality bodies as a key factor for the development of standards for equality bodies it is necessary that we consider the question of their nature and essence as independent institutions for the protection, promotion and strengthening of the principle of equal treatment. The current study offers an analytical overview of the existing international standards applicable to EU equality bodies, as well as of the new Recommendation of the European Commission on standards for equality bodies with respect to the requirement for independence.

Лицата на дискриминацията

Author(s): Radoslav Parvanov / Language(s): Bulgarian Publication Year: 0

In order to arrive at an overview of the actual composition of the term „discriminatory“, it is necessary to study the nature and the main forms through which the unequal treatment is presented, as well as its objective and subjective aspects. A comparative analysis of the practice in Bulgarian and international courts has been conducted.

Web 2.0 tools in a language class: benefits and challenges

Author(s): Ludmila Raciula / Language(s): Russian Publication Year: 0

The twenty first century is rightly considered the epoch of technology and speed, the two terms being often used together, implying that technology helps the users perform a task spending less time on it and making it more attractive. Teaching and learning has also changed under the influence of the new technological advances. A language class is rarely carried out without the use of any technology, be it directly through the use of Web 2.0 tools in the classroom, or using them to prepare for the class. Learners use social media, You Tube channels, online learning tools to communicate with their peers in English, to perform some tasks, or to improve their skills. Thus, no matter whether we want it or not, technology has already occupied a substantial niche in the field of language teaching. This article presents the background of the issue of technology in the classroom, as well as the benefits and challenges of using Web 2.0 tools by teachers and learners