Constitutional Barriers to the Applicability of Private Law in the Public Sector: A Comparative Study with Particular Emphasis on Polish and German Law

2020 ◽  
Author(s):  
◽  
Katarzyna Kokocińska ◽  
Marcin Krzymuski ◽  
Keyword(s):  
Public Sector ◽  
Comparative Study ◽  
German Law ◽  
Private Law ◽  
The Public

scholarly journals Prawnofinansowy status Agencji Nieruchomości Rolnych

2017 ◽  
pp. 119-134
Author(s):  
Wojciech Fill
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
The State ◽  
Significant Part ◽  
Private Law ◽  
Financial Status ◽  
Legal Personality ◽  
The Public ◽  
Executive Agencies ◽  
The Impact

The legal-financial status of the Agricultural Property Agency is complex. Rights and obligations of the financial nature of the public are interspersed with numerous powers and duties of the sphere of private law. Specific elements shaping financial status Agency are organizational relationship and the capital of other legal entities, including primarily with the Treasury and the companies controlled by the Agency. They occur in the context of normative pass Agency to the public finance sector and its companies to the category of public sector entities. In view of the takeover by the executive agencies, a significant part of the tasks previously performed by the state without legal personality, budgetary establishments, precisely in this area normative appeared completely unique opportunity to examine the impact of the construction of legal personality to changes in the shape of subjectivity.

scholarly journals Internal audit in the public sector – comparative study between the Nordic countries: The development of internal auditing within the public sector in the Nordic countries

2018 ◽  
Vol 14 (2) ◽  
pp. 19-44
Author(s):  
Anna Margrét Jóhannesdóttir ◽  
Stina Nielsson Kristiansson ◽  
Niina Sipiläinen ◽  
Riikka Koivunen
Keyword(s):  
Public Sector ◽  
Comparative Study ◽  
Internal Audit ◽  
Nordic Countries ◽  
International Standards ◽  
Current Status ◽  
Internal Auditing ◽  
The Public ◽  
The Status ◽  
Further Development

The subject of this paper is a comparative study about the current status of internal audit within the public sector in the Nordic countries. The aim is to understand the basis and recognize trends in the development of internal audit in the public sector in these countries. The status of internal audit within each country, Denmark, Finland, Iceland, Norway and Sweden, is presented and also the regulatory basis, laws and regulations, for internal audit and the main challenges that internal auditing faces. Finally, the opportunities for further development of internal audit in the public sector are addressed. The International Standards for Internal Auditing are well recognized and in use in all the countries. There are differences between these countries in their approach of the regulatory framework for internal audit and the arrangement of the operation of internal audit units. Therefore, further development of internal auditing should be pursued in cooperation and to harmonize the regulatory bases in these countries and to learn from each other when implementing internal audit in the public sector.

scholarly journals Organisational Culture: A Comparative Study of Public Sector and Private Sector Banks in East Delhi

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Saumya Aggarwal
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Comparative Study ◽  
Banking Sector ◽  
Organisational Culture ◽  
Primary Survey ◽  
The Public ◽  
The Everyday ◽  
Unique Identity

There is a significant transformation in the banking sector in India both in the Public and the Private Sector Banks. The everyday scandals makes it imperative to understand the Organisational Culture of the Public and the Private Sector banks. The various terms that are used in association with organisational culture are: values, ethics, beliefs, ethos, climate, and culture. Ethos are the values that give a unique identity to a group. The study has been conducted using the 4 point Instrument of Udai Pareek on OCATAPACE, the Organisational ethos. OCTAPACE is the acronym for eight steps to create functional ethos. OCTAPACE stands for Openness, Confrontation, Trust, authenticity, Pro-action, Autonomy, Collaboration, and Experimenting. The research is undertaken through a primary survey in 32 branches of the Public Sector and Private Sector banks in East Delhi. The findings of the study indicate that there is an interrelationship between various factors of the OCTAPACE profile in case of the two types of banks. There seems to be no significant differences between the OCTAPACE profiles of the two types of banks.

A comparative study of the legal profession in East Africa

1973 ◽  
Vol 17 (3) ◽  
pp. 279-299 ◽  
Author(s):  
S. D. Ross
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Comparative Study ◽  
East Africa ◽  
Legal Education ◽  
Legal Profession ◽  
The Public ◽  
Education In Africa

When Lord Denning made his Report on Legal Education in Africa in 1961,2 there were very few African lawyers in Kenya, Tanganyika and Uganda.3 During the 1960's the number of African lawyers in these countries rapidly increased. The public sector has been largely Africanized, but the private sector of the profession remains predominantly non-African.4 The 1970's will see an even more rapid increase in the number of African lawyers.5 This increase and the departure of numerous non-African lawyers,6 will bring about almost complete Africanization of the profession by 1980.7

Public sector accounting contexts in the EPSAS change: a comparative study of Italy and Sweden

2020 ◽  
pp. 002085231989468
Author(s):  
Daniele Natalizi
Keyword(s):  
Public Sector ◽  
Comparative Study ◽  
Accounting Standards ◽  
Standard Setting ◽  
National Standard ◽  
The Public ◽  
International Harmonization ◽  
Setting Process ◽  
European Public ◽  
Public Sector Accounting

Comparing Italy and Sweden, which are countries with different cultural and accounting traditions, this article focuses on the characteristics of their standard-setting processes for the public sector in order to evaluate their prerequisites for international harmonization. The recent attempt by European bodies to stimulate an international public sector accounting harmonization process, the European Public Sector Accounting Standards programme, requires that each country involved in the process assumes its position, taking into account a number of national factors and conditions. To this end, the research identifies the potential positive factors of a national public sector accounting standard-setting context that are favourable to international harmonization. While both countries differ in some respects, the study discusses how the ideal prerequisites can constitute a positive environment in which to implement international harmonization in the European context. Points for practitioners This comparative study identifies conditions to enhance an efficient and reliable national standard-setting process, summarizing the potential positive factors investigated in both countries. It argues that institutional arrangements and specific governance factors (a flexible legal system, efficient auditing, vertical harmonization, an inclusive and participative standard-setting process, and the maturity of accrual accounting) can support key actors in the public sector to react positively to international harmonization, with some emerging scepticism regarding the European Public Sector Accounting Standards programme.

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