Anticorruption Expertise of Municipal Normative Legal Acts: Current State and Search of Ways of Improvement

10.12737/5502 ◽  
2014 ◽  
Vol 2 (9) ◽  
pp. 62-67
Author(s):  
Эржена Дымберова ◽  
Erzhena Dymberova

The article analyzes the legislation, governing the subject composition of municipal legal acts anticorruption expertise. There is no compulsory, solid and independent expertise of municipal acts at present time. An attempt to justify the necessity for legal and anti-corruption expertise, when the municipal legal acts are in the federal register, was made. The solution of problems, set out in the article, directly related to the improvement of legislative regulation of powers separation between the different levels of public authority on keeping the Federal Register municipal legal acts.

1983 ◽  
Vol 22 (1) ◽  
pp. 57-61
Author(s):  
Shahrukh Rafi Khan

The book under review is a compilation of the author's articles and lectures that highlight the prominent developments in the literature on the subject of Islamic banking and inform the reader of the current state of debate on it. One of the earliest and main contributors to this topic is the author himself. The focus of this review will mainly be on "Economics of Profit-Sharing", which is the title of the fourth chapter of the book and is among his latest contributions. This chapter is a significant contribution as it is the first attempt to formalise the concept of profit sharing into an analytical model and, therefore, demands closer scrutiny. However, in the remaining chapters of the book, the author has drawn attention to some of the fine points made in the literature on this topic. Since some of these points appear to be controversial to me, I will briefly discuss them before moving on to the analytical chapter of the book.


2020 ◽  
Vol 1 (6) ◽  
pp. 4-7
Author(s):  
B. Kh. ALIYEV ◽  

The article examines the current state of the fiscal policy of the constituent entity of the Russian Federation, which is a combination of diverse economic management measures based on the distribution and redistribution of financial flows. The analysis of fiscal policy on the example of the subject of the Russian Federation (Republic of Dagestan). The article outlines the problematic issues of the tax policy of the Republic of Dagestan and suggests ways to overcome the identified problems.


2020 ◽  
Vol 74 ◽  
pp. 06006
Author(s):  
Denisa Domaracká ◽  
Veronika Kňažková

The changing global economy environment also affected the area of statutory audit. Nowadays, statutory audit faces the significant changes not only because of the processes of digitization and automation in accounting and auditing, but because of increased and tightened legislative regulation, too. The most important aspects of financial reporting and auditing are subject to EU Regulations and EU Directives. For this reason, the issue of legislative regulation changes in field of statutory audit in Slovakia has become the subject of our article. Currently, the proposal of amending and supplementing Act. No 431/2002 Coll. on Accounting, as amended underwent an interdepartmental comment procedure. The proposal includes the changes on requirements for statutory audit. This article examines the current proposal to change (mainly increase) the conditions for performing the mandatory statutory audit of financial statements in Slovak audit environment. Our goal is to clarify the reasons and implications behind the changes of Slovak legislation as well as the impact of these changes on audit performance in Slovakia. We believe conducting statutory audits in accordance with the applicable legislation accepted and implemented at international European level can contribute to transparency and improve the quality of audit performance. In order to achieve the goal, it was necessary to choose a purposeful work methodology and research methods.


2020 ◽  
Vol 48 (1) ◽  
pp. 1-46
Author(s):  
Michael Bender ◽  
Marcus Müller

AbstractThis article contains a comparative study of heuristic textual practices in various scientific disciplines. By this we mean formulation practices with which new knowledge is generated in institutionally influenced routines and connected to existing knowledge, e. g. ‚highlighting the relevance of a research topic‘, ‚defining a concept‘ or ‚supporting a statement argumentatively‘.The aim is to find out to what extent such textual practices occur in different scientific disciplines, how they are distributed and combined. Furthermore, we study the effects domain-specific contexts have on heuristic textual practices. The data basis of our study is a corpus of 65 dissertations from the 13 different faculties of the TU Darmstadt. In the pilot study we report here, we examined the introductory chapters of the dissertations. Methodologically, it is an annotation study: Based on the current state of research on the subject, we have derived a basic annotation scheme, which we have developed and refined in a collaborative process of guideline creation. Our study affiliates on socio-pragmatic research on text production and formulation routines in the sciences. It is theoretically informed by the philosophy of science research on heuristics, methodically we make a contribution to the scientific debate on collaborative annotation procedures.


2021 ◽  
Vol 12 (2) ◽  
pp. 325-338
Author(s):  
Piotr Gorliński-Kucik

The article considers issue of the connections between Teodor Parnicki, the Polish author of historical novels, and Russia. His attitude has its origins in biographical experiences. Knowledge of Russian culture is evident especially in the early work of Parnicki, and above all – in literary criticism of the interwar period. Careful reading shows that the sketches and reviews are a conservative critical project, the subject of which is Soviet social and cultural policy and communism in general. This article also complements the current state of research (who did not address this issue), while being a contribution to further research.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Kwame Ofori-Kuragu ◽  
Robert Osei-Kyei

Purpose The purpose of this paper is to explore the current state of popular modern methods of construction (MMC) and pre-manufactured construction in the construction industry and propose a framework for future implications for practice and future research. Design/methodology/approach This technical paper is based on a narrative review of the extant literature on the subject. First, the Scopus search engine was used to retrieve relevant papers on MMC, offsite and pre-manufactured construction. Second, institutional literature such as reports by industry professional and trade bodies, literature from leading technology firms and contractors with experience of MMC were extracted. These two strands of literature were synthesised and a comprehensive discussion on the topic was provided. Findings Results show that journal publications on MMC and pre-manufactured construction have increased in the past decade. The paper found significant advances in the development of premanufactured and offsite construction approaches with many benefits. Offsite and pre-manufactured construction are viable and sustainable systems currently suitable for wider adoption as the mainstream construction method. Research limitations/implications This technical paper based on an integrative review of relevant literature could have benefitted from interviews of professionals with experience of offsite and pre-manufacture techniques and from wider availability of current academic publications on the subject. Validation of the framework has not been undertaken. Originality/value Not much-published work has been undertaken on the current state of development globally and the viability of these construction approaches. This paper evaluates evidence from academic and industry sources to address this gap. A framework has been developed which can help the industry’s industrialisation drive.


2018 ◽  
Vol 68 (1) ◽  
pp. 105-129 ◽  
Author(s):  
Kendall Mahn ◽  
Chris Marshall ◽  
Callum Wilkinson

Neutrino interactions with nuclei have been the subject of intense interest during the last 15 years. Current and future measurements of neutrino oscillation and exotic physics use order 0.1–10 GeV neutrinos on a range of nuclear targets (12C,16O,40Ar). As the precision of these experiments has increased, information from their detectors and dedicated experiments has indicated deficiencies in the modeling of neutrino interactions on nuclear targets. Here, we present the current state of knowledge about neutrino–nucleus interactions, the challenge of extracting the cross section of these processes, and current experimental puzzles in the field. We also look forward to new and novel measurements and future efforts that seek to resolve these questions.


2020 ◽  
Vol 20 (3) ◽  
pp. 545-560
Author(s):  
LUKA MILINKOVIC ◽  
BRANKO MALESEVIC ◽  
BOJAN BANJAC

The subject of this paper is the current state of art in theory of continued fractions, intermediate fractions and their relation to the best rational approximations of the first and second kind. The paper provides an overview of the some well known and even some new properties of continued fractions, and the various terms associated with them. In addition to intermediate fractions, paper considers the fine intermediate fractions and gave some statements to position these fractions in the continued fraction representation of numbers.


2017 ◽  
Vol 13 (3) ◽  
pp. 32-40 ◽  
Author(s):  
A.D. Tikhonova ◽  
N.V. Dvoryanchikov ◽  
A. Ernst-Vintila ◽  
I.B. Bovina

The main purpose of the presented article is to reveal the potential of social psychological knowledge for the analysis of radicalisation of young people. In the introduction, the features of socialisation in the modern world are discussed. Special attention is drawn to the role of the Internet in the socialisation of adolescents and young people. It is noted that the dominance of audiovisual information contributes to the reduction of reflexivity and promotes the so-called clip thinking, which has become an integral characteristic of adolescents and young people. It is emphasized that life in the modern society is associated with a number of changes taking place simultaneously at different levels, and uncertainty has become its important feature. Extremism and radicalisation are considered as a reaction to uncertainty, a way to overcome it. The main part of the article is devoted to the analysis of models of radicalization describes in various works. Finally, perspectives of further investigation into the subject are outlined.


2021 ◽  
Author(s):  
Nadejda Cara ◽  

The article presents some research approaches to the fairy-tale folklore of Bulgarians from the Republic of Moldova. According to the author, the fairy-tales texts of Bulgarians from the Republic of Moldova, their semantic, symbolic, and structural features should be researched as a local (regional) variant of Bulgarian folklore. Identification of ethnocultural markers in the fairy-tales of local Bulgarians on some different levels (such as on the subject, ethno-social and spiritual (church-religious) level) will allow to identify some peculiarities in the adaptation process of Bulgarians that migrated to a new ethnocultural zone, as well as to identify the level of preservation of basic ethnic mentality under the conditions of new “mental environment”. Thus, the study of regional ethnic culture is an interdisciplinary research, which allows discovering how localization in time and space affects ethnic culture, in general, and oral folk art, in particular.


Sign in / Sign up

Export Citation Format

Share Document