(Ne)zakonitost imenovanja upravnih odbora javnih ustanova u Tuzlanskom kantonu

Author(s): Ervin Mujkic / Language(s): Bosnian,Croatian,Serbian / Issue: 12/2013

Imenovanje i razrješenje članova upravnih odbora javnih ustanova u Federaciji BiH regulisano je zakonskim i podzakonskim propisima na entitetskom, kantonalnom i općinskom nivou. Odredbama Zakona o ministarskim, vladinim i drugim imenovanjima Federacije Bosne i Hercegovine, koji se primjenjuje na svim nivoima vlasti u F BiH, uključujući kantone, općine i gradove, utvrđen je otvoreni postupak izbora kojim se vrši konačno imenovanje i ponovno imenovanje na pozicije u reguliranim organima.

(Ne)zaštićenost trećih osoba ugovorima o osiguranju od autoodgovornosti u Bosni i Hercegovini

Author(s): Alma Smailhodžic / Language(s): Bosnian / Issue: 20/2017

Under the Motor Vehicle Damage Liability Insurance Contract, a legal relationship is established between the insurer and the insured. However, if in the traffic accident the damage is caused to a third person, that person is entitled to compensation directly to the insurer of the motor vehicle liability insurance contract between the insurer and the owner of the vehicle engine, but not according to the basis of this contract, but according to the basis of the law itself. For this this kind of insurance we call extracontractual or legal insurance. The circle of third persons, the people who have the right to compensation by motor vehicle use in the movement, does not have the same magnitude in all countries. There are many factors that influence the width of the circle of third persons (the level of economic and civilizational development, the material possibility of certain countries, etc.). The development of insurance law up to now shows the trend of expanding the protection of the damaged, as well as an ever smaller number of people and victims of traffic accidents who are left out of the law for compensation.

(Prawie) każda władza jest władzą pańską

Author(s): Andrzej Kojder / Language(s): Polish / Issue: 663/2016

1927 Nüfus Sayimina Göre Aksaray Vilayetinin Nüfus Özellikleri

Author(s): Ibrahim Öztürk / Language(s): Turkish / Issue: V. 16/3/2018

In the years of establishment of the republic a population census that allows to evaluate aspects of qualifications and quantity of community living in Anatolia, detailed records and data were not available. Ensuring the foundation of the nation-state for the newly established Republic of Turkey, determining the population in Anatolia through modern methods and population census in order to use the country's economic resources efficiently was very important. Therefore, Statistics Department was established in 1926 to designate qualitative and quantitative characteristics of the population of Turkey and determine the values related to population. The first general population census was carried out on October 28, 1927, after the census law was enacted on 2 June 1926. This census population includes social and economic data such as the marital status of the population, literacy status, disabilities and economic activities and this increases the importance of the 1927 General Population Census. The fact that the first population census realized by the Republican administration was carried out in accordance with the standards of the Western countries, is also important. In this study, the issues of the population of Aksaray province according to the results of 1927 General Population Census were evaluated. In the research, it was aimed to reveal the social, cultural and economic characteristics of the province of Aksaray in 1927, such as the male-female, literate, religious structure, used native language and profession of the population. About the research topic Prime Ministry Statistics General Directorate 1927 Public Census and various analytical texts published on population were examined and the demographic characteristics of Aksaray province were tried to be detailed within the information obtained.

2016 Ve 2017 Yılındaki Düzenlemelere Göre 5746 Sayılı Kanun Kapsamındaki SGK Primi İşveren Payı Desteğinin TMS 20 Uyarınca Muhasebeleştirilmesi

Author(s): Hakan Seldüz,M. Yilmaz Içerli / Language(s): Turkish / Issue: 5/2018

Multifarious incentives are provided for R&D, innovation and design activities with “The Law about Supporting R&D and Design Activities” numbered 5746, in 2008. Some articles of Law number 5746 was changed with Law number 6676 issued in 2016. In 2017, some changes were made over the present regulatory texts of Law number 5746 and some new regulatory texts were issued. Thus, incentives are made more attractive and also their acquisition circumstances and application conditions are made easier. TMS 20 is the accounting standard applied in accounting for, and in the disclosure of government incentives. It is indicated within TMS 20 that receiving manner of the incentive would not affect its accounting method. It is stated that incentives received either in cash or as a reduction of a liability to the government would be accounted for in the same manner. One of the incentives identified in Law number 5746, is SSI premium employer’s share support. Pursuant to regarding law, half of SSI premium employer’s share that is calculated over the wages earned from related efforts of the staff -who are employed in R&D, innovation and design centers and in projects approved by organizations defined in regulations- is being paid from the related fund in Ministry of Finance’s budget, if specified requirements are met. This paper comprises recognition of SSI premium employer’s share support which is defined in Law number 5746. To demonstrate calculation -in accordance with recent regulations- and recognition steps -pursuant to TMS 20- of SSI premium employer’s share supports for staff who have different qualifications, is set as objective of the study. A literature review is made over the legislations whole, which includes laws, by-laws and general communiques, and the related academic studies. SSI premium employer’s share support is explained in details after incentive elements defined within Law number 5746 are briefly summarized. The subject is tried to be concretized by giving epitomes about calculation and book entries of this support and obtained implications are summarized in conclusion section.

A system approach in the political-administrative management

Author(s): Igor Reshevets / Language(s): English / Issue: 1/2015

The article presents the results of the study on a system approach in the political-administrative management in order to improve the efficiency of administrative activity under the social transformation conditions. The system approach value in the process of a modern Ukrainian state development is grounded.

Administrative Judiciary in the European Doctrine of Administrative Law at the Turn of the 19th and 20th Centuries

Author(s): Grzegorz Smyk / Language(s): English / Issue: 1/2018

One of the fundamental assumptions of a constitutional and lawful state was recognizing the existence of an inviolable sphere of rights and freedom of individuals that restricted the freedom of administrative action. The guarantee for the protection of the sphere was seen in the statutory defining of the boundaries of the workings of the state apparatus and in the possibility of the external audit of the legality of the public administration. The duty was supposed to be fulfilled mainly by administrative judiciary which was considered to be one of the most significant institutions of administrative law in the 19th-century theory and practice. The term “administrative judiciary” was understood as the settlement of complaints against unlawful administrative decisions implemented by way of contentious proceeding before the authorities of the Member State. Such understanding of administrative judiciary did not decide upon the necessity for separating individual authorities, independent of Common Courts, that were established for administrative disputes resolution. It also did not define the material scope of its characteristics. Those issues were of special interest to the European Administrative Sciences, especially in the second half of the 19th century.

Aktualna reforma penzijskog sistema u Federaciji Bosne i Hercegovine: šta donosi novi Zakon o penzijskom i invalidskom osiguranju?

Author(s): . No Author Specified / Language(s): Bosnian / Issue: 33/2018

The application of the earlier Pension and Disability Insurance Act caused constant losses that resulted in a high deficit in the Pension and Disability Insurance Institute. This finally raised serious questions about the pension system solvency in FB&H, pension adequacy and regular pension payments. In addition, bad economic and demographic situation, decline in working-age population, emigration of the young working class population etc. are just some of the reasons that also indicated the need for pension system reform in FB&H. This paper deals with the current reform of the pension system in FB&H through the analysis of the recently adopted Pension and Disability Insurance Act and the novelties introduced by it. Special emphasis is given to the provisions containing the elements of unlawful discrimination as well as unconstitutionality. As such, these provisions are contrary to the European and regional trends, the international conventions and to the Constitution of FB&H. As an obvious example of unlawful discrimination the paper particularly stresses the provision denying unmarried partners’ access to the survivor's pension. Also, the provision suspending the pension payments to one group of pensioners represents a violation of the right to property guaranteed by the FB&H Constitution and as such could be used as the basis for initiating a procedure for assessing its constitutionality. The analysis of the disputed provisions of the Pension and Disability Insurance Act points to their discriminatory and unconstitutional character and to the need for their amendment in order for FB&H to follow the European path and comply with the constitutionally accepted obligations with regard to the international conventions.

Akty prawa miejscowego z perspektywy 25 lat samorządu terytorialnego w Polsce

Author(s): Agnieszka Bien-Kacala,Iwona Wróblewska / Language(s): Polish / Issue: XXXIV/2015

The article refers to issues that cause most controversies in the field of the legislative power of the local self-government. The postulate to clarify this sphere has been rooted in the controversies concerning local law that aroused just after the political transformation. The system of the acts of local law has been partially determined by the Constitution of 1997. The Authors have discussed the place of local acts in the system of the sources of law in Poland, the problem of a dichotomous approach to them and the normative character of these acts. Legislative activities of local authorities result in the rich and diverse collection of normative acts. However, their inherent feature is the need to settle a casu ad casum their legal nature. The Authors have also described doubts concerning the legal basis of the acts of local law from the constitutional point of view. It especially refers to the statutes of self-government units and the local authorities that may issue such sources of law. The Authors conclude that local legislation should be perceived as an element of a larger whole- coherent and complementary system of universally binding law. This is only possible while respecting the fundamental principles of the constitutional system of the sources of law, the rules of proper legislation and the effective instruments of control over the legality of local law. From the perspective of 25 years of functioning of the local self-government in Poland, the postulate to organize the system of the acts of local law in the spirit of constitutional arrangements must be maintained. In particular, the constitutional requirements concerning local law should actually entry into force.

Amortyzacja podatkowa używanych lub ulepszonych budynków i budowli

Author(s): Jowita Pustul / Language(s): Polish / Issue: 88/2014

When buildings or structures are treated as a fixed asset they are subject to tax depreciation. The standard depreciation rate for buildings used for dwelling purposes is 1.5% p.a. For other buildings the rate is 2.5% p.a. In case of buildings or structures improved or used for more than 60 months prior to their acquisition, a depreciation rate can be increased till 10% p.a. Any increase in the value of the already depreciated buildings (e.g. as a result of further modernization, or extension) is subject to the same depreciation rate. This article discusses some main rules applicable in a tax depreciation of improved or used buildings and structures.

Analiza opłat planistycznych związanych z uchwaleniem planów zagospodarowania przestrzennego na terenie Krakowa

Author(s): Anna Trembecka / Language(s): Polish / Issue: 93/2015

The adoption of a zoning plan or any change to it may result in an increase or a decrease in the value of real estate. In the case of increased property values, the Law on Spatial Planning and Development provides for a possibility for zoning fees to be determined by municipalities. The research thesis of the article is the statement that planning fees are not fully enforced due to property owners appealing against the decisions on establishing the fees. This paper aims to analyse the scope of the adopted local zoning plans in Cracow as well as zoning fees, charged relative to the increase in real estate value.

Analysis of Relationship Between Favoritism and Officer Motivation: Evidence From Turkish Police Force

Author(s): Mehmet Ali Tekiner,Recai Aydin / Language(s): English / Issue: 2/2015

This study analyzes the impact of favoritism on motivation of workers, using a sample selected from the police officers and chiefs (commissars) of Turkish National Police Force. Motivation is found to be one of the most important factors of success at workplace. It is well established that any type of favoritism including nepotism would reduce the motivation of the workforce. The negative impacts of favoritism include; alienation of employees towards their institution, lack of promotion opportunities for others, lack of motivation and inefficiency due to the selection of less capable candidates for the job or position. According to literature, on the other hand, favoritism could sometimes have a positive impact on family-owned companies. As part of the study, a survey with Likert scale was conducted on 130 police officers and police chiefs in the city of Adana, Turkey. The study tests if there is a significant difference among police officers and chiefs in terms of their perception on favoritism with respect to their gender, age, position and length of service.

Apológia: A közszolgálatiság szerepvállalása a későmodern média korában

Author(s): Attila Csaba Gáspárik,Elza-Emoke Veress / Language(s): Hungarian / Issue: 28/2015

In our presentation, we give an outline of the aspect public service aims to assume in the present era of late modern media in terms of involvement and contents. By looking into issues like the purpose of public service, its place in society and dual media system, its connection with market liberalism as well as its political independence, the presentation tries to demonstrate that, more than an economical, social and political issue, public service is rather a question of ideals and principles. Furthermore, our study intends to be a debate material trying to answer the question what public television and radio means today, how far they have gone on the road of democrati-zation and how social and political surveillance and media market situation evolve. Our analysis is aimed at the basic values and purposes of public service, where the question of the presumed failure of public media, its getting independent and fulfilling its purpose can be evaluated in terms of the functions of content supplying.

Applicable sanction regarding the breach of the separation of powers principle within the companies' governance

Author(s): Simona Chirica / Language(s): English / Issue: 2/2015

Companies participate at the civil circuit by concluding legal documents. According to the principle regarding the separation of powers in the company's governance, a distinction must be made between the duties of the company's shareholders general assembly and the duties of the administrator. Thus, shareholders general assembly holds the deliberative power of the company and determines the working strategy of the company, whereas the administrator expresses, executes the will of the shareholders general assembly and concludes legal documents in the name and on the behalf of the company. Such legal documents are considered the documents of the company itself. From the perspective of the two management bodies, we can ask ourselves what is the applicable sanction when the shareholders general assembly decides to nominate a third person to represent the company for the signing of a legal document? From a certain point of view this represents an extension of the legal powers, throughout the legal documents of the company's bodies (including the shareholders general assembly's resolutions) and a breach of the exclusive duties of the administrative bodies of a company. The applicable sanction regarding such legal documents is non-existence of legal acts.

ARBITRATION AND STATE LAW

Author(s): Menno Aden / Language(s): English / Issue: 2/2016

It is universally accepted that an arbitral award can be challenged if the arbitrator did comply with the agreement of the parties (cf. Art. V of New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards of 1958). However, theory and practice do not always meet. Many jurisdictions seem to allow the arbitrator to deviate from such agreement without effect to the award. The article focuses on the question as to which extent the arbitrator is bound by the state/national law chosen by the parties or applicable but by virtue of international private law. Common wisdom has it that an arbitral award cannot be annulled or denied recognition because the arbitrator erred in the interpretation of the substantive law. Author accepts that in a motion to challenge an arbitral award the state court shall not act as some kind of court of appeal. Therefore, arbitrator must not apply the substantive law in the same way the courts of the respective country do, but he is obliged and the state court is competent to review, whether the award has been made in accordance with the agreement of the parties. To this end, the arbitration clause must be carefully interpreted to find out what the parties by choosing, e.g., Swiss law really meant: namely, “law” and not a paralegal regime like ex aequo et bono, as well as “Swiss” – and not German, English etc. Unless this is shown in the reasons of the award, it may be annulled or denied recognition for not being in accordance with the agreement of the parties.

Ardita Driza Maurer, Jordi Barrat (eds.), E-Voting Case Law. A Comparative Analysis, Ashgate, Dorchester 2015, ss. 294

Author(s): Marcin Rulka / Language(s): Polish / Issue: 21/2016

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Around the Bloc: Alleged Russia-Orchestrated Cyberattacks Won’t Go Away

Author(s): TOL TOL / Language(s): English / Issue: 10/18/2016

As the U.S. presidential election hits high gear, the candidates and U.S. government won’t let the infiltrations earlier this year fade away.

Around the Bloc: Concern Mounts for Nadia Savchenko

Author(s): TOL TOL / Language(s): English / Issue: 03/15/2016

Ukrainian pilot’s trial in Russia described as ‘farce’ by the EU, and a US diplomat.

Around the Bloc: German Police Disprove Gang-Rape by Migrants

Author(s): TOL TOL / Language(s): English / Issue: 02/02/2016

There is no evidence of a sexual offence against the 13-year-old girl from a Russian-speaking community in Berlin, German prosecutors said.

Around the Bloc: Kazakhstan Slammed Over Torture Claims

Author(s): TOL TOL / Language(s): English / Issue: 03/08/2016

Loopholes and outside meddling leaves justice system unable to investigate police abuses, Amnesty says.