scholarly journals Environmental safety of construction processes in the Republic of Belarus

2020 ◽  
Vol 212 ◽  
pp. 02007
Author(s):  
Alena Kisel ◽  
Liudmila Sryukina
Keyword(s):  
Environmental Management ◽  
Construction Project ◽  
Environmental Safety ◽  
Legal Framework ◽  
Continuous Performance ◽  
Construction Site ◽  
Theoretical Level ◽  
Construction Organizations ◽  
Estate Property ◽  
The Republic

In creating or changing real estate property – buildings and structures - a rational use of natural resources and environmental safety of construction activities which result from the actions of all participants at each stage of the construction project implementation are becoming more and more relevant. A construction project should be considered as a subject of investment and construction activities: from its concept to its operation. The theoretical level of environmental safety is laid down at the stage of pre-project studies and design. During the development of the construction site and the execution of construction and installation works, the actual environmental safety is formed. It must be maintained in the future by proper organization of the object’s operation. The basis for the development of environmental safety of investment and construction processes is the legal framework and the introduction of environmental management in the activities of participants in the investment and construction cycle. It is possible to achievement of results only under condition of continuous performance of all functions of environmental management by each of the participants in investment and construction activities. These functions must be integrated into the organizational structure of construction organizations, which will allow you to correctly distribute environmental functions within all divisions.

scholarly journals ENSURING LEGAL ENVIRONMENTAL SECURITY IN THE CONTEXT OF GLOBALIZATION, WORLD THREATS AND CHALLENGES ON THE EXAMPLE OF A PANDEMIC

2020 ◽  
Vol 24 (3) ◽  
pp. 513-529
Author(s):  
Akmal R. Nematov ◽  
Nafisa Sobitdukht
Keyword(s):  
Public Health ◽  
Environmental Protection ◽  
Human Health ◽  
Environmental Safety ◽  
Legal Framework ◽  
Legal Regulation ◽  
Environmental Security ◽  
Contemporary World ◽  
Constitutional Right ◽  
The Republic

The pandemic is one of those contemporary world challenges that today poses a global deadly threat to all mankind. Addressing the pandemic and ensuring human health through the lens of legal environmental safety seems to be timely. Adverse sanitary and epidemiological conditions, among other reasons, may arise out of the lack of a well-founded legal framework supporting the realization of the constitutional right of citizens to a favourable environment. The purpose of this article is to show the role of environmental security in preventing the sanitary and epidemiological crisis and ensuring public health. The article tried to analyse how environmental norms, rules of food and household hygiene were justified in the oldest monument of the Tajik people - Avesta, how the Zoroastrian religion explained the need to ensure sanitary and epidemiological safety of society and human health. Currently legal regulation of environmental protection and safeguarding public health attaches particular importance to such categories as health , life and safety . The last concept is increasingly filled with medical content worldwide. This is due to the fact that the category security is generally universal, and its application in legislation, obviously, implies certain reasons and consequences. The article briefly analyses the legal policy of the Republic of Tajikistan in the field of environmental legislation and public health. Mechanisms and directions for improving the current legislation in the field of environmental protection have been studied, and legal decisions on ensuring public health have been considered.

scholarly journals Company Changing Status and Its Linking to Competitiveness

2015 ◽  
Vol 53 (1) ◽  
pp. 1-17
Author(s):  
Dragana Radenković-Jocić ◽  
Ivan Barun
Keyword(s):  
Mergers And Acquisitions ◽  
Legal Framework ◽  
Decision Makers ◽  
Economic Activities ◽  
Economic Interests ◽  
Eu Legislation ◽  
The Republic ◽  
The Right ◽  
A Company ◽  
The Eu

Abstract The authors present the issues and challenges related to the changes in status of a company and its impact on competitiveness. Status changes of companies, mostly mergers and acquisitions of companies, are one of the ways in which capital owners and management direct economic activities with the aim of maximizing profits. In order to make the right and justified decision, in terms of achieving the economic interests of the company, it is essential to know the laws and regulations in this area. This paper should provide answers on various questions which will be presented to decision makers in every company, considering status changes. Bearing in mind that the question of status changes often associated with an international element, the authors will pay special attention on the EU legislation and current legal framework in the Republic of Serbia.

Restructuring of State Enterprises as a Prerequisite for Economic Growth in the Republic of Serbia

2021 ◽  
Vol 59 (1) ◽  
pp. 1-22
Author(s):  
Edvard Jakopin ◽  
Aleksandar Gračanac ◽  
Jugoslav Aničić
Keyword(s):  
Economic Growth ◽  
Institutional Environment ◽  
Legal Framework ◽  
The State ◽  
Balance Sheets ◽  
State Sector ◽  
Business Operation ◽  
Exogenous Shocks ◽  
The Republic ◽  
State Enterprises

AbstractThis study of the performance of state-owned enterprises in Serbia has shown that the state has great difficulties managing the enterprises that are in its portfolio and under its control. The adaptation of state-owned enterprises to exogenous shocks unfolds at a slow pace and is faced with many problems. The institutional environment for the strategic restructuring of the state sector is not in the service of strengthening the efficiency of its business operation. The study has shown that the economic performance of state-owned enterprises exerts a direct influence on economic growth, the budget, government balance sheets, and debt. While the “healthy” enterprises (the ones conducting their business successfully) are valuable state-owned property, enterprises with a loss or over indebted enterprises are obligations which demand intervention through the injection of additional capital or through other forms of help from the state. The main goal of restructuring state-owned enterprises is to improve responsibility and efficiency. The array of measures for improving efficiency ranges from modifications of the legal framework and corporate governance of socially owned enterprises (including corporatization and separation of activities) to the sale of property to the private sector or complete privatization. Reforms are aimed at improving the transparency and responsibility of state-owned enterprises, not just for the purpose of efficiency, but also for the purpose of harmonization with the ethical and deontological requirements.

scholarly journals EARNINGS MANAGEMENT AS A MANIPULATIVE FORM OF FINANCIAL REPORTING

2019 ◽  
Vol 34 (5) ◽  
pp. 1323-1328
Author(s):  
Marija Milojičić ◽  
Snežana Knežević ◽  
Aleksandar Grgur
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Legal Framework ◽  
Business Decisions ◽  
Accounting Principles ◽  
The Republic

The financial statements, as the end product of the accounting information system, are a structural account of the financial position and financial success of an entity's business over a period. Earnings or net profit indicates an important position in the financial statements and is considered as a measure of a company’s success. Earnings management comes from the accounting skills that executives and business owners use when making business decisions. The Generally Accepted Accounting Principles set out in International Accounting Standards (hereinafter IAS) and International Financial Reporting Standards (hereinafter referred to as IFRS) generally give the owner or manager the choice between several accounting methods within the various stages of the accounting process. One of these methods is creative accounting, which is often correlated with the manipulation of financial statements. Creativity in accounting is known to be legal and to stay within the legal framework, but it is often the case that, with its creativity, it is beyond its boundaries. The way managers exercise this discretion is very important to the quality and objectivity of financial reporting.The tendency of the owners, and then the managers, to show the performance of the company better than they really are, is certainly not new. The reason that in the world from the beginning of the 2000s to the present day, both by the scientific and professional public and by the regulatory bodies in charge of financial reporting, particular attention is paid to this problem are the major political and economic scandals caused by the inaccurate presentation of financial statements. It is considered that manipulative accounting practices are applied in the preparation of financial statements when the application of accounting principles is made with the intention of achieving the desired objective, such as, for example, generating greater profit regardless of whether the procedures selected are in accordance with international and local prescribed rules.The prevalence of manipulation of financial statements depends on the situation in the environment, the quality of the normative basis of financial reporting, the quality of management and the ability of accountants to comply with professional and ethical standards. The environment implies the general economic situation, the existence or absence of appropriate legislation, including its implementation, as well as the relation to tax liabilities.The result of the original empirical research is presented in this paper. The research was conducted in the form of a case study of a domestic business entity (the Republic of Serbia), whose main activity is trade in sports and fashion products. The financial analysis was performed using the Beneish model, which was derived from the official financial statements of the companies, collected from publicly available databases (Balance Sheet and Income Statement 2016-2018) as the basic information base in order to discover the degree of possible manipulation of their own earning capacity. This model has become particularly popular since the Beneish M-scoring model revealed the manipulation of the financial results of the US company Enron, which went bankrupt in 2001.

scholarly journals The Specific Features of the Contemporary Russian Foreign Energy Policy Shift in Modern Times

2015 ◽  
pp. 94-101
Author(s):  
E. S. Leonov
Keyword(s):  
Energy Policy ◽  
Legal Framework ◽  
Political Crisis ◽  
External Energy ◽  
Regional Energy ◽  
Policy Shift ◽  
Bilateral Cooperation ◽  
The Republic ◽  
The Eu

In recent years there has been brewing up a necessity in Russia to change direction of its external energy policy radically as a result of unconstructive and hugely politically charged approach of the EU - main and traditional partner of Russia - to settlement of fundamental issues in bilateral cooperation. First of all this refers to failed efforts to create regional energy security system, based on respective institutions and legal framework, by reason of unwillingness of the EU to respect the Russian standpoint as an exporter of energy resources. As a result, there is a legal vacuum today in energy cooperation between Russia and the EU, which they failed to fill. The current political crisis in Europe, which is caused by accession of the Republic of Crimea to the Russian Federation and events in Ukraine, has aggravated long-standing problems of energy partnership EU-Russia. At the same time active EU policy on diversification of energy sources and supply routes discredits peculiar role of Russia as EU key energy supplier. These factors have triggered a significant revision of Russian interests in favor of eastern direction. A new promising contract with China on 21 May 2014 and memorandum with Turkey on 1 December 2014 are the milestones of the present Russian eastern policy. Both contracts can disrupt power balance on the global energy market. The article deals with background and causes for the present Russian eastern activity.

scholarly journals On improving the performance of contract and design companies in Uzbekistan

2019 ◽  
Vol 5 (2) ◽  
pp. 203-214
Author(s):  
R. Nurimbetov ◽  
I. Davletov ◽  
N. Khasanov
Keyword(s):  
Housing Construction ◽  
Construction Organizations ◽  
Action Strategy ◽  
The Republic ◽  
Design And Construction

The article deals with the improvement of housing and communal services of the population of Uzbekistan, and also gives a brief overview of the results achieved in the field of housing construction, noted in the Action Strategy in the Republic of Uzbekistan for 2017–2021. In addition, the authors investigated the trends in the development of housing construction and the features of housing and communal services in Uzbekistan, the improvement of the activities of contracting and design and construction organizations, and also suggested the main directions for improving construction and design works.

scholarly journals ENVIRONMENTAL AUDIT OF AN ENTERPRISE AS A TOOL FOR ENVIRONMENTAL SAFETY

2021 ◽  
Vol 23 (1) ◽  
pp. 126-130
Author(s):  
A.A. Navasardyan ◽  
◽  
I.G. Nuretdinov ◽  
Keyword(s):  
Environmental Management ◽  
Environmental Safety ◽  
Environmental Services ◽  
Competitive Advantages ◽  
Financial Indicators ◽  
Environmental Audit ◽  
Environmental Legislation ◽  
Environmental Image ◽  
Economic Tools ◽  
The Cost

The article deals with one of the economic tools for environmental management – environmental audit. Currently, this type of audit is in demand in the market of environmental services for several reasons – the presence of a good environmental image as one of the competitive advantages, and the prevention of violations of environmental legislation, etc. In addition, the work carried out a step-by-step calculation of the cost of audit services for a specific organization related to nature users operating category II facilities, taking into account its financial indicators, the scale of activities and other factors.

scholarly journals IMPROVEMENT OF PUBLIC-PRIVATE PARTNERSHIP INSTRUMENTS IN THE SOCIAL SPHERE

2020 ◽  
pp. 24-29
Author(s):  
А. И. Прокофьева
Keyword(s):  
Institutional Environment ◽  
Minimum Degree ◽  
Legal Framework ◽  
Public And Private ◽  
Private Partnership ◽  
Social Sphere ◽  
Republic Of Bashkortostan ◽  
The Social ◽  
Additional Funding ◽  
The Republic

В статье автор раскрывает перспективные направления партнерства между государственным и частным секторами на основе привлечения дополнительного финансирования в отрасли социальной сферы, где частный бизнес отсутствовал или принимал участие в минимальной степени. Вместе с тем, автор обозначил направления развития муниципально-частного партнерства в Республике Башкортостан на базе совершенствования нормативно-правовой базы и развития институциональной среды. In the article, the author reveals promising areas of partnership between the public and private sectors on the basis of attracting additional funding in the social sector, where private business was absent or participated to a minimum degree. At the same time, the author outlined the directions of development of municipal-private partnership in the Republic of Bashkortostan on the basis of improving the legal framework and the development of the institutional environment.

scholarly journals Uzbekistan is Pearl of the East

2018 ◽  
pp. 438-446
Author(s):  
Alisher Abdualiev
Keyword(s):  
Legal Framework ◽  
Tourism Industry ◽  
Unesco World Heritage ◽  
Tourist Attractions ◽  
The World ◽  
World Tourism Organization ◽  
Important Direction ◽  
The Republic ◽  
Tourism Organization ◽  
Tea Ceremony

The author describes the rapidly developing tourism industry in Uzbekistan. The country purports to become one of the most frequented tourist attractions in the world, as attested to by its many achievements. Since 1993, the country has been a member of the UN World Tourism Organization. The author dwells on the results of tremendous work on the overhaul of the tourist industry, transport and hotel infrastructure. The country has also seen the development and perfection of the appropriate legal framework and new national terminology standards. The author points out that the establishment of programmes for the development of tourism opportunities in various regions of Uzbekistan is ongoing, whereby nearly 450 projects are planned. The regions work upon development of agri- and ecotourism. The measures on simplification and bringing to the world standards the visa process and registration of foreign citizens became highly important for Uzbekistan. The author concludes that such measures have resulted in an increase of number of tourists by 32,7 percent, as compared with the previous year. The export of tourist services has increased by 18,3 percent. According to the author, the main attractions of Uzbekistan for foreign tourists are peace, stability, the atmosphere of mutual respect and welfare; the resources available allow developing all kinds of tourism. Nowadays, Uzbekistan can boast about business, recreation, historical and architectural, folklore and ethnographical, religious and other kinds of tourism. The author emphasizes ecotourism is an important direction. Uzbekistan is a nice place for randonneurs, fans of bicycle touring, etc. The author pays attention to relations between Uzbekistan and Ukraine. It is said that the two states are in search of new forms of cooperation, with Ukraine being a tourist partner of Uzbekistan. The author also describes the cognitive aspect of the aforementioned tourism, namely about peculiarities of Uzbek families. Respect for elder people, tea ceremony as an element of hospitality, rules of etiquette while staying in an Uzbek house, and interesting traditions all serve to multiply the desire to visit the sunny Uzbekistan. Keywords: the Republic of Uzbekistan, tourist sphere, International Organization for Standardization (ISO), UNESCO World Heritage, Uzbekistan-Ukraine relations.

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