scholarly journals Accounting Systems in Poland and Croatia - comparative study

2019 ◽  
Vol 22 (1) ◽  
pp. 55-72
Author(s):  
Beata Zyznarska-Dworczak ◽  
Ivana Mamić Sačer
Keyword(s):  
Deductive Reasoning ◽  
International Accounting ◽  
Eastern European ◽  
The European Union ◽  
Accounting Systems ◽  
Economic Changes ◽  
The Past ◽  
Fundamental Transformation ◽  
The Republic ◽  
Eastern European Countries

Abstract Central and Eastern European countries undergo many political, structural, social and economic changes. In the past decades such countries, like Croatia and Poland, witnessed a fundamental transformation of their societies and economies, which impacted accounting systems as well. The mail goal of the paper is to research the main differences in accounting systems in the Republic of Croatia and Poland. The research methodology is based on a critical analysis of scholarly literature done by the bibliometric analysis, analysis Polish and Croatian accouting standards and legal acts. Based on inductive and deductive reasoning, the paper reveals key determinants and differences of accounting frameworks in Croatia and Poland. The paper proves that it is crucial to consider economic and cultural differences in comparative international accounting research. Research results of the paper will contribute the international accounting literature but also have an impact on the European Union accounting harmonisation references.

International Accounting and Auditing Standards Adoption in Non-EU Eastern European Countries: Review of Regulations and Literature

2021 ◽  
Author(s):  
Maria Rykaczewski ◽  
Maya Thevenot ◽  
Maria Vulcheva
Keyword(s):  
Empirical Work ◽  
International Standards ◽  
European Countries ◽  
Limited Attention ◽  
International Accounting ◽  
Eastern European ◽  
The European Union ◽  
Big 4 ◽  
Standards Adoption ◽  
Eastern European Countries

In this paper, we review the regulations and research on the adoption of international accounting and audit standards in eleven Eastern European countries outside of the European Union. We find many regulatory commonalities among these jurisdictions related to their Communist-bloc heritage. The state remains the most important stakeholder and tax accounting dominates financial reporting. The work of local auditors is considered less reliable than that of their Big 4 counterparts. International organizations and the Big 4 auditors provide stimuli for and assistance with international standards’ adoption. Accounting and audit research is limited. The scarcity of data forces most authors to focus on the qualitative evaluation of accounting and audit reforms. Some opt for surveys. Few papers include empirical analyses. Our review covers jurisdictions, which have received limited attention in prior literature. We inform future empirical work and speak to the generalizability of previous research findings to this set of countries.

European Integration

2020 ◽  
Author(s):  
Johann P. Arnason
Keyword(s):  
European Integration ◽  
Eastern European ◽  
The European Union ◽  
Historical Processes ◽  
History Of ◽  
External Conditions ◽  
Eastern European Countries ◽  
Totalitarian Regimes ◽  
The Eu

Different understandings of European integration, its background and present problems are represented in this book, but they share an emphasis on historical processes, geopolitical dynamics and regional diversity. The introduction surveys approaches to the question of European continuities and discontinuities, before going on to an overview of chapters. The following three contributions deal with long-term perspectives, including the question of Europe as a civilisational entity, the civilisational crisis of the twentieth century, marked by wars and totalitarian regimes, and a comparison of the European Union with the Habsburg Empire, with particular emphasis on similar crisis symptoms. The next three chapters discuss various aspects and contexts of the present crisis. Reflections on the Brexit controversy throw light on a longer history of intra-Union rivalry, enduring disputes and changing external conditions. An analysis of efforts to strengthen the EU’s legal and constitutional framework, and of resistances to them, highlights the unfinished agenda of integration. A closer look at the much-disputed Islamic presence in Europe suggests that an interdependent radicalization of Islamism and the European extreme right is a major factor in current political developments. Three concluding chapters adopt specific regional perspectives. Central and Eastern European countries, especially Poland, are following a path that leads to conflicts with dominant orientations of the EU, but this also raises questions about Europe’s future. The record of Scandinavian policies in relation to Europe exemplifies more general problems faced by peripheral regions. Finally, growing dissonances and divergences within the EU may strengthen the case for Eurasian perspectives.

Income convergence in Europe: Catching up or falling behind?

2012 ◽  
Vol 62 (2) ◽  
pp. 183-204 ◽  
Author(s):  
Megan Czasonis ◽  
Michael Quinn
Keyword(s):  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Income Convergence ◽  
Euro Zone ◽  
Long Run ◽  
Time Period ◽  
Eastern European Countries ◽  
Time Frames ◽  
The Eu

One of the motivations for a country to join the European Union is the belief that this will boost short- and long-run incomes. Researchers have tested the hypothesis of income convergence in different settings using either regression or unit root analysis, with mixed results. In this paper, we use both methods on the same samples over a significant time period. This allows us to judge differences in results across varied time-frames and methodologies. The focus of these tests is on convergence to German and EMU average incomes by Eastern European countries and those within the Euro-zone from 1971–2007. The evidence for convergence is mixed. Among the Euro-zone countries, there is more evidence of convergence in the 1970s and 1980s than recently. There is significant evidence that Eastern Europe experienced convergence and that capital formation was one of the root causes. While the results do not support the hypothesis that joining the EU increases convergence, reforms undertaken in the 1990s by Eastern European countries in preparation for joining may have helped them to “catch up”, even if the act of joining the EU did not directly impact convergence.

Military Expenditures and Economic Growth in Central and Eastern EU Countries: Evidence from the Post-Cold War Era

2017 ◽  
Vol 25 (3) ◽  
pp. 453-462 ◽  
Author(s):  
Mert Topcu ◽  
İlhan Aras
Keyword(s):  
Economic Growth ◽  
Panel Cointegration ◽  
Eastern European ◽  
The European Union ◽  
New Members ◽  
Post Cold War ◽  
Long Run ◽  
Short Run ◽  
Military Expenditures ◽  
Eastern European Countries

Although the relationship between military expenditures and economic growth is well documented for the old members of the European Union, empirically little is known for the new members. Thus, the goal of this paper is to investigate the economic impact of military expenditures in Central and Eastern European countries employing panel cointegration and causality methods for the period 1993–2013. Findings indicate that the variables in question do not move together in the long run and the direction of causality in the short run is from economic growth to military expenditures. The implications of the results for international relations are discussed.

scholarly journals La influencia de los textos no vinculantes del Consejo de Europa sobre independencia judicial en el TEDH y en la UE

2021 ◽  
pp. 161
Author(s):  
Rafael Bustos Gisbert
Keyword(s):  
Rule Of Law ◽  
Case Law ◽  
Eastern European ◽  
The European Union ◽  
Council Of Europe ◽  
Eu Member States ◽  
European Court ◽  
Before And After ◽  
Eastern European Countries ◽  
Basic Standards

El artículo examina los documentos elaborados sobre independencia judicial por distintos órganos del Consejo de Europa. Tiene en cuenta la diferente aproximación en los mismos antes y después de la crisis del Estado de Derecho en algunos de los Estados europeos a partir de 2010. Tras resumir los estándares básicos elaborados en tales textos, se estudia su influencia en el Consejo de Europa y en la UE. En el primer sentido se examina su presencia en la jurisprudencia del TEDH. Respecto a la UE se examina el modo en que ha condicionado la labor de la Comisión en la supervisión del respeto al Estado de Derecho por los Estados miembros desde que comenzara a usarlos para evaluar las candidaturas de los países del Este a ingresar en la UE a finales del pasado siglo, hasta su incorporación al Informe sobre el Estado de Derecho en la UE aprobado en octubre de 2020.This essay focuses on the documents on judicial independence drafted by Council of Europe bodies. It takes into account its diverse approaches before and after the rule of Law backsliding in some European States since 2010. The basic standards elaborated are summarized. Its influence is addressed both at the Council of Europe and at the European Unión. In the first sense it examines the influence of this soft law in the European Court of Human Rights case law. Secondly it focuses in the way it has conditioned the European Commission task of monitoring the effectiveness of rule of law in EU member states. This influence began when they were used to evaluate the candidatures of Eastern European countries to join the EU at the end of the last century but it has kept inspiring the Commision’s activities until the Report on Rule of Law issued in October 2010.

scholarly journals "FINANCIAL EDUCATION IN EASTERN EUROPEAN COUNTRIES"

2020 ◽  
Vol 13(62) (2) ◽  
pp. 125-132
Author(s):  
Nicoleta Geanina Bostan
Keyword(s):  
Financial Literacy ◽  
Population Policy ◽  
Financial Education ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Non Profit ◽  
East European ◽  
The Status ◽  
Eastern European Countries

"In the context of economic disparities among the countries of the European Union, the paper analyses the status of financial literacy for people living in East European countries, the way to increase financial knowledge through financial education and finally leading to a higher and more effective financial inclusion. Economic gaps are a major challenge for Eastern European countries. Their recovery can be done through efficient public policies harmonized with actions to increase the degree of financial education of the population. Policy makers, public institutions and non-profit organisation involved in financial education matters can benefit from this analysis and conclusion just as much as researchers. "

Institutional Reform and Export Competitiveness of Central and Eastern European Economies

2016 ◽  
pp. 1402-1425
Author(s):  
Doren Chadee ◽  
Alex Kouznetsov ◽  
Banjo Roxas
Keyword(s):  
Corporate Governance ◽  
Competition Policy ◽  
Global Economy ◽  
Eastern European ◽  
The European Union ◽  
Institutional Reforms ◽  
Export Sector ◽  
Export Competitiveness ◽  
Eastern European Countries ◽  
European Economies

Following their political and economic independence in 1989, a group of ten Central and Eastern European countries (CEEs) embarked on major institutional reforms to modernise their economies in order to become an integral part of the global economy. This chapter provides an overview of the main institutional reforms undertaken in the CEEs and their effects on export competitiveness. The chapter focuses on selected meso and macro institutional reforms, namely price liberalisation, competition policy, trade and foreign exchange, privatisation, and corporate governance. The results show that institutional reforms in the CEEs were rapid and generally successful. All CEEs became members of the European Union (EU) and the World Trade Organization (WTO). Institutional reforms contributed significantly to improved efficiency and growth in the export sector. The results also suggest that further reforms are needed to improve competition policy and corporate governance, both of which are still below the standards found in Western industrialised countries.

scholarly journals Benchmarking Analysis of Factors Influencing Container Traffic in the Port of Rijeka

Pomorstvo ◽  
2019 ◽  
Vol 33 (2) ◽  
pp. 119-129
Author(s):  
Antonija Petrlić ◽  
Nataša Pavletić
Keyword(s):  
Maritime Transportation ◽  
Eastern European ◽  
Competitive Advantages ◽  
The North ◽  
Overall Performance ◽  
The Republic ◽  
Eastern European Countries ◽  
The City ◽  
North Adriatic Sea ◽  
Economic Function

Traditionally, ports have been regarded as hubs responsible for the reception of ships and passengers, but nowadays they have a much wider economic function, being clusters of various activities directly or indirectly linked to maritime transportation and seaborne trade, among which container traffic is the most important segment. The Port of Rijeka as the largest Croatian cargo port, positioned in the North Adriatic Sea, has exceptional but not fully exploited opportunities for further economic development of importance not just for the port and the city but for the Republic of Croatia as well. In addition, its geostrategic position makes it an important international port for Central and South Eastern European countries. The aim of this paper is to investigate and identify the current position of the Port of Rijeka (hereinafter Rijeka) in relation to the container business and, using Benchmarking as the research method, to analyse the established five main factors that have to be taken into consideration where its efficiency is compared to the statistically proven “best container port” in the region – the Port of Koper (hereinafter Koper). The results show significant competitive advantages of the Port of Koper almost in any of the analysed factors. Therefore, recommendations are given for further actions and improvement according to the natural advantages that Rijeka has to utilize in order to enhance its competitiveness and overall performance.

Regime Change, State Crime and Transitional Justice: A Criminal Law Retrospective Concentrating on Former Eastern bloc Countries3

1998 ◽  
Vol 6 (2) ◽  
pp. 140-158
Author(s):  
Jörg Arnold ◽  
Emily Silverman
Keyword(s):  
Criminal Law ◽  
Transitional Justice ◽  
Eastern Bloc ◽  
Criminal Prosecution ◽  
Eastern European ◽  
The Past ◽  
Change State ◽  
Eastern European Countries ◽  
The Individual

AbstractIn an initial summing up of this necessarily abbreviated and cursory report of findings, the first thing to recognise is that the countries examined in the study accorded different significance to the criminal law as a means for dealing with the past. The Eastern European countries, at any rate, appear to be largely in agreement with regard to the role of rehabilitation and compensation, although more comparative research into their realization in practice is required. With regard to the direct criminal prosecution and punishment of political and state-promoted crime, however, there is much less uniformity. This is clearly illustrated by the disparate criminal justice practices in the individual countries. Nevertheless, it cannot be said that criminal law plays no role whatsoever in accounting for the past.

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