scholarly journals Formation of Internal Financial Control and Internal Financial Audit in the System of Executive Authorities

2018 ◽  
Vol 19 (2) ◽  
pp. 267-282
Author(s):  
Aleksey Ogorodnikov
Keyword(s):  
Point Of View ◽  
Financial Control ◽  
Public Authorities ◽  
The Public ◽  
Social And Economic Development ◽  
Financial Audit ◽  
History Of ◽  
Management Functions ◽  
Current Representation

The article provides the history of the formation and organization of financial control and audit from Ancient Greece to modern Russia. The current representation of the concepts of «internal financial control» and «internal financial audit» are determined. The formation of internal financial control and audit in the context of the importance of the management of social and economic development is considered. The article points out the validity and effectiveness of internal financial control and audit in the system of executive authorities. The author describes the interrelation between the availability of internal financial control and audit in the financial and budgetary sphere and the effectiveness of solving social and economic tasks of the public sector of the economy. The article also provides the authors opinion about the classification of responsibilities for the implementation of internal financial control of executive authorities. The article describes the methods of internal financial control and audit that are presented by author as a range of financial procedures in the field of budgetary and financial and economic planning. The internal financial control and audit as one of the most important management functions that is carried out at all levels of subordination is a system of observations and checks of the correct functioning of the public authority in the process of implementation of taken decisions. The author also gives an idea of the current methods of conducting internal financial audit in the system of executive authorities. The article also presents the authors point of view about the concept of internal financial control and internal financial audit in public authorities.

scholarly journals The system of points of view in Vasily Shukshin's short stories

2021 ◽  
Vol 27 (3) ◽  
pp. 148-154
Author(s):  
Natalia A. Guz ◽  
Yulia G. Babicheva
Keyword(s):  
Short Stories ◽  
Scientific Understanding ◽  
Point Of View ◽  
The Other ◽  
Frequent Change ◽  
History Of ◽  
Points Of View ◽  
First Time

The purpose of the work is to explore the point of view in Vasily Shukshin's short stories in its systematic and diverse manifestation. Topicality is provided by the exceptional significance of this category in narratology. The study of the point of view based on the material of short stories by Vasily Shukshin has been conducted for the first time. The article briefly traces the history of scientific understanding of the category of point of view in foreign and Russian philology and notes the variety of approaches and definitions in the formulation of the concept. The authors use the classification of Boris Uspenskij for analysis and consider the point of view in Vasily Shukshin's short stories in psychological, ideological (evaluative), spatial-temporal and phraseological terms. The positions of Boris Korman, Yuri Lotman, Wolf Schmid and Franz Karl Stanzel also take into account. The authors note the features of Vasily Shukshin's narration that affect the expression of the point of view in the text. Vasily Shukshin's short stories are characterised by a dynamic and frequent change of points of view, which indicates the technique of “montageˮ and similarities in this regard with cinematic techniques. The conclusions generalise the variety of ways and forms of expression of the point of view in the studied artistic material. The point of view in the considered stories is characterised by variability in the correlation of subjects of speech and subjects of consciousness, alternation of external and internal points of view, mutual transitions from one to the other, text interference and other hybrid phenomena.

AN ELECTRONIC CONTROL – THE TOOL OF DEMOCRATIZATION OF STATE ADMINISTRATION

2015 ◽  
Vol 2 (2) ◽  
pp. 0-0
Author(s):  
Evgeniy Romanenko
Keyword(s):  
Information Society ◽  
Public Management ◽  
Electronic Control ◽  
Communicative Interaction ◽  
Management Decisions ◽  
Public Authorities ◽  
The Public ◽  
State Administration ◽  
The World ◽  
History Of

In the paper carried out the analysis of e-government as a means of interactive and communicative interaction of public authorities and the public allowed to identify it as a self-organizational tools for effective public-management decisions, to ensure transparency mechanisms for monitoring their implementation. Analyzed the history of creation and international documents that contain recommendations, the requirements for States parties that intend to build or develop at an effective information society. It is shown that the rate of introduction of E-governance in Ukraine is considerably lagging behind the leading countries of the world.

scholarly journals December – 1986: Evaluation, Causes and Representation in Art

Al-Farabi ◽  
2021 ◽  
Vol 76 (4) ◽  
pp. 154-167
Author(s):  
А. Aitenova ◽  
◽  
S. Kairatuly ◽  
Keyword(s):  
Political Ideology ◽  
Social Practice ◽  
Point Of View ◽  
Ecological Crisis ◽  
Socialist Republic ◽  
Soviet Socialist Republic ◽  
The Public ◽  
Public Consciousness ◽  
History Of ◽  
Political Economic

The authors of the article make an attempt to analyze the events that took place on December 17–18, 1986 in the Kazakh Soviet Socialist Republic, using the methodology of “cultural trauma”. The December events are defined as a multifaceted social and humanitarian problem. It is shown that the December events must be assessed comprehensively as a historical, social, humanitarian phenomenon. The reasons for the December events were determined by the dismissal of Dinmukhamed Akhmedovich Kunayev, the crisis of communist political ideology, the political, economic voluntarism of totalitarian power, the narrowing of the scope of the Kazakh language, the ecological crisis of Soviet Kazakhstan, the emergence of the history of the third generation of the Soviet people. In general, the December events are viewed as an open form of healing the mental wounds of the Kazakh people inflicted by the administrative decisions of the Soviet red empire. Despite the fact that the December events as a social phenomenon are more than a quarter of a century old, the Decembrists and their activity do not leave the agenda in the public consciousness. The importance of using the December events as a universal tool in the formation of various forms of social practice is growing. The conceptualization of this point of view in the article is determined by the representation of the lessons of the December events in contemporary Kazakh art (sculpture, cinema, literature, theater). At the same time, the article also shows that the representation of the December events in art is the form and content of the “healing” of the trauma of the December events.

scholarly journals Komenský in »čas skrajnosti« pri Slovencih 1: Velika didaktika in Komenský v zadnji izdaji

2020 ◽  
Vol 16 (32) ◽  
pp. 333-353
Author(s):  
Jonatan Vinkler
Keyword(s):  
Scientific Work ◽  
Scientific Publication ◽  
Point Of View ◽  
Original Text ◽  
Early 19Th Century ◽  
The Public ◽  
Critical Editions ◽  
Starting Point ◽  
Slovene Language ◽  
History Of

Komenský and “Age of Extremes” among Slovenes 1: Didactica magna (The Great Didactic) and Komenský in its latest Edition The discussion presents a semantic, rhetorical, historiographical, methodological and editorial analysis of the only edition of Jan Amos Komenský’s fundamental work in the modern Slovene language—Didactica magna or The Great Didactic (Sl. Velika didaktika, Novo mesto, 1995)—that was met with reception (i.e., was accessible to the public). The analysis suggests that this edition—for reasons unexplained—lacks the basic determinants of scientific work and thus cannot be a valid ground for the reception of Jan Amos Komenský, either for the reader-expert or for the general reader. From the editorial point of view, the edition does not provide clear information about the original text, and there is no editorial report or comment on individual passages of the original / translation, e.g. unravelling citations in the original—all of which have been the standard knowledge repertoire of scientific editions of sources, even scholarly critical editions of translations since the early 19th century. The edition is not based on the scientific publication Dílo Jana Amose Komenského 15/1 (Academia: Praha, 1986), which since its publication has been the primary textual base for every reader-expert’s understanding of The Great Didactic and a mandatory textual starting point for re-creative reception in the form of translation. The analysed edition does not include comments, and since it only provides translation without any additional knowledge apparatus, it cannot be considered as popularizing either. The current situation impedes a full reception of Komenský and indicates the need to prepare a new critical translated edition of his selected didactic writings, where optimal results could be achieved by collaboration of experts from various disciplines (different branches of historiography, didactics, pedagogy, history of science). The edition should be 1) written in modern literary language and based on the historical-critical edition of Dílo Jana Amosa Komenského. 2) It should include selected fundamental didactic writings of Komenský, 3) obligatory editorial and translation report, 4) explanatory comments and translations, and 5) European studies on Komenský in his time, as well as 6) discussions on the reception of Komenský in Slovenia. Keywords: Komenský (Comenius), Didactica magna (The Great Didactic), reception, editology, edition

Die Öffentlichkeitsarbeit des Staates und die Akzeptanz seiner Entscheidungen

2019 ◽  
Author(s):  
Felix Drefs
Keyword(s):  
Public Relations ◽  
Point Of View ◽  
Public Communication ◽  
Private Institutions ◽  
Public Authorities ◽  
Protest Movements ◽  
State Institutions ◽  
The Public ◽  
Free Process ◽  
The University

Just as in the private sector, the public communication activities of state institutions have gained increased weight and significance in our media society. In contrast to the public relations of private institutions, however, the communications of public authorities are subject to severe constitutional restrictions. Promotional activities by state institutions can pose a serious threat to the free process of forming a political opinion in a democratic society. At the same time, public authorities are facing increased demands for transparency and increasing difficulties in gaining acceptance for their decisions, which has been underlined in particular by recent protest movements. Against this background, this thesis, which was supervised at the University of Frankfurt, analyses the informal communications of state institutions and public acceptance of their decisions from a constitutional point of view. It identifies the legal scope within which public institutions are justified in promoting their decisions by means of public communication activities.

scholarly journals The Royal Botanic Gardens, Kew

1948 ◽  
Vol 135 (881) ◽  
pp. 419-429
Author(s):  
Edward James Salisbury
Keyword(s):  
Scientific Progress ◽  
Botanical Garden ◽  
Point Of View ◽  
Main Function ◽  
Botanic Gardens ◽  
Accurate Identification ◽  
The Public ◽  
History Of ◽  
Royal Botanic Gardens ◽  
Economic Assets

Science can be defined as the philosophical co-ordination of classified information. Accurate identification of the units to be classified is fundamental to all scientific progress, and the Royal Botanic Gardens, Kew, has as its main function this service to science with respect to plants. By the public generally the Institution is usually regarded merely as an exceptionally beautiful garden and a pleasant resort, because these by-products of its equipment as a research organization are far more conspicuous than those provisions which are more directly concerned with its serious purposes. It will help to, place those purposes in true perspective if we review briefly the origin and history of the Institution. Although it is little more than a century since Kew became a National Research Establishment, the development at Kew of a Botanical Garden was the conception of that remarkable woman Princess Augusta, the mother of George III. Thus it was the enterprise and initiative of this individual in her private capacity, establishing an unusual type of garden on her own property, which explains why the largest botanical collections of living plants in the world are located on a rather sterile sandy soil, that from the point of view of culture has many defects and few merits. Sir William Chambers, writing in 1763, alludes to this fact when he says of Kew Gardens, ‘what was once a desert is now an Eden. The judgment with which art hath been employed to supply the defects of nature and to cover its deformities hath very justly gained universal admiration.’ However, in the days when labour was cheap and farm­-yard manure plentiful, the building up of soil fertility was no hard task. But the impression of a favoured area which visitors to Kew often carry away is a tribute to generations of skilled cultivators whose superb craftsmanship has minimized the intrinsic defects of the soil and the pollution of an atmosphere laden with soot and sulphur dioxide. Thus only thirty years after Princess Augusta began the project Erasmus Darwin (1791) could write, ‘So sits enthroned in vegetable pride Imperial Kew by Thames’ glittering side.’ There are a number of botanical gardens as distinct from Physic Gardens, far older than Kew, such, for example, as hose at Padua, and Montpellier, but Princess Augusta when she began to create her garden in 1759 was something of a pioneer in that she collected plants for their own sake, and not merely because they were useful in medicine, or had other economic assets. She was assisted in this task by the Third Earl of Bute, of whom a contemporary wrote that ‘ he was unfitted to be Prime Minister on three counts, firstly because he was a Scotsman, secondly because he was a friend of the King and thirdly because he was an Honest man’. But, however unfitted he was as a politician, he possessed undoubted ability as a botanist and was in effect the first Director of the Gardens.

Public authority in European capitals: a map of governance, an album with symbols

2004 ◽  
Vol 12 (2) ◽  
pp. 143-158 ◽  
Author(s):  
HERMAN VAN DER WUSTEN
Keyword(s):  
Point Of View ◽  
Public Authority ◽  
Capital City ◽  
Constitutional Change ◽  
Governance System ◽  
The Public ◽  
History Of ◽  
The 19Th Century ◽  
The Impact ◽  
Civic Institutions

This paper deals with the residences of public authority across Europe from the emergence of the state system to the present. It is concerned with the addresses, the buildings, their surroundings and the symbolic significance from the point of view of builders and the public. The building styles have been heavily influenced by the examples of imperial and papal Rome, and a dominant model of a European capital city building has evolved. There are also some systematic differences, particularly for those countries with a dramatic history of constitutional change and for those with a decentralized process of state-building in the early stages of the process. In the second half of the 19th century, and probably again currently, the residences of public authority should be read in conjunction with the positioning of a series of civic institutions. The display of state authority has been increasingly accompanied by the representation of national identity. More recently, however, a touch of cosmopolitanism has been added in many capitals. The reading of these capitals is therefore now more ambiguous. This will probably intensify under the impact of the emerging European multilevel governance system. At the same time, this governance system has become increasingly based in Brussels. For this city to symbolically represent Europe is a very difficult ambition in the context of its multiple capital roles. However, Brussels has a long history of dealing successfully with such urban challenges in spite of major conflicts and drawbacks.

scholarly journals The Rules of Medical Experimentation on People in the Light of the Polish Law and Administrative Solutions

2020 ◽  
Vol 5 (2) ◽  
pp. 32-44
Author(s):  
Justyna Kulikowska-Kulesza ◽  
Dominik Kościuk
Keyword(s):  
Point Of View ◽  
Biological Weapons ◽  
Legal Regulations ◽  
Legal Principles ◽  
The Public ◽  
Medical Experimentation ◽  
Medical Experiments ◽  
History Of ◽  
Polish Law

In the history of mankind there are known cases of conducting experiments with a goal against people. After all, there has  been eugenic research, or research leading to the creation of biological weapons. Such experiments are usually  hidden from the public and governed by the internal and classified regulations of particular states. That is why it is  important for the domestic legal orders world-wide to establish not only research methods and ways of conducting  experiments (from the point of view of medical art and effectiveness of research) but also – and perhaps even more  importantly – legal principles and rules limiting the conduct of medical experiments, and to establish rules of conduct with  the effect of saving and prolonging the life and health of the patient. This article will analyse the Polish legal  regulations and Polish doctrine in the field as a case study, describing an example of the national measures implemented  to provide control of the research and medical experiment procedures.

scholarly journals EWOLUCJA ODPOWIEDZIALNOŚCI WŁADZY PUBLICZNEJ - OD WINY FUNKCJONOWANIA DO BEZPRAWNOŚCI NORMATYWNEJ

2017 ◽  
Vol 3 (2) ◽  
pp. 143
Author(s):  
Marek Safjan
Keyword(s):  
Political System ◽  
General Interest ◽  
Constitutional Courts ◽  
Public Authorities ◽  
Important Indicator ◽  
The Public ◽  
History Of ◽  
Democratic System ◽  
Polish Law ◽  
Made In

Evolution of Liability of Public Authorities - from Guilt of Functioning to Normative LawlessnessSummaryThe above discourse supports a general thesis that the approach to the principles behind the liability of public authorities is an important indicator of the democratic system, and for assessment of relations between public authorities and citizens. The evolution of these principles in the Polish law corresponds to the history of the evolution of the political system over the last few decades.Nevertheless, it appears that the last fundamental changes in the field of public liability pushing it towards greater objectiveness, still do not remove many significant questions and dilemmas, which are still waiting to be solved. A real antinomy between protection of individual interests, and the general interest becomes more and more acute. Thus, the need is and will be growing to find answers to the complicated problems of statutory unlawfulness. Without doubt, the existence in the legal system of constitutional courts is an important, may be even the most important factor and the point of reference for any analysis made in this field. Possibly, we are approaching a breakthrough in the field of liability of the public authorities. The need for an in-depth reflection over these issues becomes increasingly pressing.

scholarly journals Public financial control in Ukraine: state, problems, prospects

2021 ◽  
Vol 187 (1-2) ◽  
pp. 163-176
Author(s):  
Hryhorij Kaletnik ◽  
◽  
Nataliya Zdyrko ◽  
Keyword(s):  
Good Governance ◽  
Financial Control ◽  
State Budget ◽  
The Public ◽  
Current State ◽  
Financial Audit ◽  
Compliance Audit ◽  
Performance Audit ◽  
Definition Of ◽  
And Control

The authors assess the current state of public financial control in Ukraine, identifies its main problematic aspects and suggests ways to solve them. There is a direct interdependence between increasing the level of corruption and weakening the effectiveness of public financial control. Forms and types of public financial control are considered depending on controlling subjects. The authors identify forms of public sector audit according to the ISSAI standards which include financial audit, performance audit and compliance audit. The paper touches upon the necessity of legislative introduction of audit of conformity with the corresponding definition of the purpose, tasks, subjects, objects, methods and procedures. It is proposed to implement the Standard for Auditing the Compliance of Public Resources, which will define general provisions, principles and criteria of compliance audit, as well as the procedure for planning, directions, methods and control points in its implementation, generalization and implementation of results. The main generalized indicators of activity of the Accounting Chamber in the period between 2009 and 2019 are presented and the basic trends in the development of the public financial control are covered. It characterizes the number of inspected objects, prepared reports, the volume of detected violations, the number of relevant response documents and the amount of estimated funding. The structure of identified violations in the main areas includes violations of the budget legislation, inefficient management of funds and violations of the administration of the revenue side of the state budget. The basic criteria for carrying out performance audit are defined and their analytical assessment is provided. The main directions of improvement of the public financial control with the use of key characteristics of the concept of good governance are offered, the fundamentals of which include the rule of law, equality, inclusiveness, efficiency, transparency and accountability. It is recommended to introduce and use a unified report on budget offenses, which will facilitate communication between regulatory authorities and allow for receiving, processing and storeing large amounts of information on the results of auditing.

Sign in / Sign up

Export Citation Format

Share Document