scholarly journals The state and development of financial structure in agricultural co-operatives

2012 ◽  
Vol 49 (No. 8) ◽  
pp. 369-374 ◽  
Author(s):  
Ž. Hacherová ◽  
R. Hulík ◽  
I. Pribilovičová

The main idea of the paper is to evaluate the state and development of financial structure of selected agricultural co-operatives in accounting periods from 1994 till 2001. Assets financial stability constitutes an ability of an enterprise to create and balance an accurate relation between assets and their financial sources. The results of the research work document a positive tendency in financial structure in favour of equity capital (Table 1). On the other hand, there have been problems with borrowed capital mainly with the liabilities from business relation. An increasing level of earnings can be assessed positively as well as the participation of new loans in the financial basis of enterprises (Table 3).

2016 ◽  
Vol 1 (1) ◽  
pp. 1-1 ◽  
Author(s):  
Петров ◽  
Vladislav Petrov ◽  
Мальцева ◽  
Tatyana Maltseva

The article is devoted to the analysis of the perspective directions of psychological work and psychological research in the field of improvement of activity of the state traffic Inspectorate. In the course of a questionnaire survey of 101 experts were identified and described diverse scientific and practical areas, organized in groups such as 1) psychological problems of behaviour of road users; 2) psychological problems of management of the state traffic Inspectorate; 3) psychological problems of activity of employees of the state traffic Inspectorate. Critically examine the suggestions of the experts, assessed the feasibility of each proposal in science and in practice. On the one hand, the analysis allows us to prioritize in carrying out departmental educational and research organizations of research work in the field of psychology of road safety, to guide young scientists on the actual demands of practice. On the other hand, made a step for the reconciliation of interests and expectations of clinical psychologists with opportunities for departmental science.


2016 ◽  
Vol 6 (2) ◽  
pp. 118-135
Author(s):  
Lucia Della Torre

Not very long ago, scholars saw it fit to name a new and quite widespread phenomenon they had observed developing over the years as the “judicialization” of politics, meaning by it the expanding control of the judiciary at the expenses of the other powers of the State. Things seem yet to have begun to change, especially in Migration Law. Generally quite a marginal branch of the State's corpus iuris, this latter has already lent itself to different forms of experimentations which then, spilling over into other legislative disciplines, end up by becoming the new general rule. The new interaction between the judiciary and the executive in this specific field as it is unfolding in such countries as the UK and Switzerland may prove to be yet another example of these dynamics.


Author(s):  
José Endoença Martins

This article compares two different Brazilian translated versions of Toni Morrison's novel Beloved: the first published in 1994, the other in 2007, both as Amada. The analysis concentrates on the speech delivered by Baby Suggs, in which she exhorts her listeners to care for their bodies. The main idea behind this article is that Beloved and the Amadas converse or talk, thus performing signifyin(g), a concept which, in Henry Louis Gates's words, explains how intertextual conversation happens through “repetition and revision, or repetition with a signal of difference” (xxiv). Its general theoretical foundations include interconnections involving several instantiations of signifyin(g): between Black nationalism and negritude, postcolonialism and African Americanism. In its specific concern with translation, the conversation that the source keeps with the target texts involves two translation theories: fluency and resistance; two kinds of translating interventions: omission and addition; and three types of strategies: syntactic, semantic, and pragmatic. These distinct categories help readers grasp translation as a continuum by means of which a specific source text encounters its target equivalents and, then, returns to its origin. The original article is in English.


2019 ◽  
Vol 34 (2) ◽  
Author(s):  
Sipho Stephen Nkosi

The note is about the appeal lodged by the late Mrs Winnie Madikizela-Mandela to the SCA against the decision of the Eastern Cape High Court, Mthatha, dismissing her application for review in 2014. In that application, she sought to have reviewed the decision of the Minister of Land Affairs, to transfer the now extended and renovated Qunu property to Mr Mandela and to register it in his name. Because her application was out of time, she also applied for condonation of her delay in making the application. The court a quo dismissed both applications with costs, holding that there had been an undue delay on her part. Mrs Mandela then approached the Supreme Court of Appeal, for special leave to appeal the decision of the court a quo. Two questions fell for decision by the SCA: whether there was an unreasonable and undue delay on Mrs Mandela’s part in instituting review proceedings; and whether the order for costs was appropriate in the circumstances of the case. The SCA held that there was indeed an unreasonable delay (of seventeen years). Shongwe AP (with Swain, Mathopo JJA, Mokgothloa and Rodgers AJJA concurring) held that the fact that there had been an undue delay does not necessarily mean that an order for costs should, of necessity, particularly where, as in this case, the other litigant is the state. It is the writer’s view that two other ancillary points needed to be raised by counsel and pronounced on by the Court: (a) the lawfulness and regularity of the transfer of the Qunu property to Mr Mandela; and (b) Mrs Mandela’s status as a customary-law widow—in relation to Mr Mandela.


Author(s):  
Olha Drachevska

The article is devoted to the analysis of scientific approaches to the interpretation of the concepts of "state regulation", "state regulation of banking", "banking regulation" and the measures on which the state regulation of banking is based. An analysis of the scientific literature in various fields allows us to conclude that scholars ambiguously interpret the term "state regulation of banking." Most often, state regulation of banking is seen as a system of measures by which the state through authorized bodies regulates the activities of banks. The domestic legislator considers the concept of "banking regulation" as one of the functions of the National Bank of Ukraine, which is to create a system of norms governing the activities of banks, determine the general principles of banking, banking supervision, liability for violations of banking legislation. The main purpose of banking regulation is security and financial stability of the banking system, protection of the interests of depositors and creditors. The importance of state regulation of banking as an integral part of public policy is emphasized. Effective state regulation of banking activities should ensure stable and uninterrupted operation of the banking system, guarantee the provision of quality services by banks to depositors and borrowers and protect their interests. Preventive and protective measures on which the state regulation of banking activity in Ukraine is based are considered. Preventive measures should be implemented through the approval of mandatory regulations. The application of protective measures should provide protection against the already threatening situation for the bank. Attention is also paid to the forms in which state regulation of banks by the National Bank is carried out. Such forms are administrative regulation and indicative regulation.


Author(s):  
Oleksandra Maslii ◽  
Andrii Maksymenko ◽  
Svitlana Onyshchenko

Place of monitoring and control of risks of financial stability of the state in the system of ensuring financial security of the state was substantiated. Methods of identifying threats to Ukraine's financial security through the current and strategic analysis of financial system development indicators were considered. Tendencies of economic development of Ukraine in the context of revealing sources of threats to financial stability of the state were analyzed. Dynamic analysis of the actual values of the financial security indicators of Ukraine as a whole and its separate components had been carried out. Threats to Ukraine's financial security were identified based on comparative and trend analysis. Reasons for the critical state of debt, banking and monetary security in the financial structure and the preconditions for the emergence of systemic threats had been investigated. Systematization of risks and threats to Ukraine's financial security by its components had been carried out. Influence of systemic threats in the financial sphere on the economic security of the state was generalized. International experience of monitoring financial stability of the state was analyzed. Additional risks to the national financial system are associated with the globalization and digitization of the state financial system that are not taken into account by valid methodological recommendations for calculating the level of economic security of Ukraine were highlighted.


2017 ◽  
Vol 1 (1) ◽  
pp. 90
Author(s):  
Dian Septiandani ◽  
Abd. Shomad

Zakat is one of principal worship requiring every individual (<em>mukallaf</em>) with considerable property to spend some of the wealth for zakat under several conditions applied within. On the other hand, tax is an obligation assigned to taxpayers and should be deposited into the state based on policies applied, with no direct return as reward, for financing the national general expense. In their development, both zakat and tax had quite attention from Islamic economic thought. Nevertheless, we, at first, wanted to identify the principles of zakat and tax at the time of Rasulullah SAW. Therefore, this study referred to normative research. The primary data was collected through library/document research and the secondary one was collected through literature review by inventorying and collecting textbooks and other documents related to the studied issue.


Author(s):  
Anatolii Petrovich Mykolaiets

It is noted that from the standpoint of sociology, “management — a function of organized systems of various nature — (technical, biological, social), which ensures the preservation of their structure, maintaining a certain state or transfer to another state, in accordance with the objective laws of the existence of this system, which implemented by a program or deliberately set aside”. Management is carried out through the influence of one subsystem-controlling, on the other-controlled, on the processes taking place in it with the help of information signals or administrative actions. It is proved that self-government allows all members of society or a separate association to fully express their will and interests, overcome alienation, effectively combat bureaucracy, and promote public self-realization of the individual. At the same time, wide direct participation in the management of insufficiently competent participants who are not responsible for their decisions, contradicts the social division of labor, reduces the effectiveness of management, complicates the rationalization of production. This can lead to the dominance of short-term interests over promising interests. Therefore, it is always important for society to find the optimal measure of a combination of self-management and professional management. It is determined that social representation acts, on the one hand, as the most important intermediary between the state and the population, the protection of social interests in a politically heterogeneous environment. On the other hand, it ensures the operation of a mechanism for correcting the political system, which makes it possible to correct previously adopted decisions in a legitimate way, without resorting to violence. It is proved that the system of social representation influences the most important political relations, promotes social integration, that is, the inclusion of various social groups and public associations in the political system. It is proposed to use the term “self-government” in relation to several levels of people’s association: the whole community — public self-government or self-government of the people, to individual regions or communities — local, to production management — production self-government. Traditionally, self-government is seen as an alternative to public administration. Ideology and practice of selfgovernment originate from the primitive, communal-tribal democracy. It is established that, in practice, centralization has become a “natural form of government”. In its pure form, centralization does not recognize the autonomy of places and even local life. It is characteristic of authoritarian regimes, but it is also widely used by democratic regimes, where they believe that political freedoms should be fixed only at the national level. It is determined that since the state has achieved certain sizes, it is impossible to abandon the admission of the existence of local authorities. Thus, deconcentration appears as one of the forms of centralization and as a cure for the excesses of the latter. Deconcentration assumes the presence of local bodies, which depend on the government functionally and in the order of subordination of their officials. The dependency of officials means that the leadership of local authorities is appointed by the central government and may be displaced.


2018 ◽  
Vol 28 (7) ◽  
pp. 2417-2425
Author(s):  
Peter Peikov ◽  
Borana Hadjieva

The present paper reveals the significance of the National Archival Fund for preservation of the historical and cultural memory of the Bulgarian nation and the formation of historical consciousness. The National Archives Fund is defined as the largest collection of documents with historical, scientific, social, economic, cultural significance as an essential part of the cultural and historical heritage of Bulgaria.It treasures documents about the history of thousands of institutions and prominent figures of the state, economy, culture and art, of ordinary citizens whose activity is historically important in one respect or another.The emphasis of the study is on the main factors determining the daily enrichment of the National Archival Fund with new documents. Among these key factors are development of documentaristics and archivistics, trends in social development, ideological and political climate, financial stability and attitude of the society as a whole, of the istitutional leaders and administrative heads, creating documents, in particular, of the non-governmental organizations and even of the individual citizen to the problems in the field of archivistics.In the focus of the paper as well is the leading role of the state archives for the formation of the National Archival Fund of Bulgaria and the opportunities for cooperation with museums, libraries, community centers and other institutions of memory working with the same purpose and vision.


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