II. CUSTOMS ADMINISTRATION DURING THE FRENCH RÉGIME

1957 ◽  
Keyword(s):  
Customs Administration ◽  
French Regime

Applying analytical procedures for performance audit of customs authorities

2020 ◽  
Vol 19 (6) ◽  
pp. 1035-1055 ◽  
Author(s):  
S.V. Pankova ◽  
V.V. Popov
Keyword(s):  
Distance Method ◽  
Scientific Methods ◽  
Scientific Hypothesis ◽  
Financial Audit ◽  
Promising Area ◽  
History Of ◽  
Performance Audit ◽  
Analytical Procedures ◽  
And Performance ◽  
Customs Administration

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

How Predatory Informal Rules Outlast State Reform: Evidence from Postauthoritarian Guatemala

2020 ◽  
pp. 1-24
Author(s):  
Rachel A. Schwartz
Keyword(s):  
Armed Conflict ◽  
Status Quo ◽  
Process Tracing ◽  
Military Rule ◽  
State Reform ◽  
Political Landscape ◽  
The Status ◽  
The Face ◽  
Informal Rules ◽  
Customs Administration

ABSTRACT The coexistence of predatory informal rules alongside formal democratic institutions is a defining, if pernicious, feature of Latin America’s political landscape. How do such rules remain so resilient in the face of bureaucratic reforms? This article explicates the mechanisms underlying the persistence of such rules and challenges conventional explanations through process-tracing analysis in one arena: Guatemala’s customs administration. During Guatemala’s period of armed conflict and military rule, military intelligence officers introduced a powerful customs fraud scheme that endured for more than 20 years, despite state reforms. Its survival is best attributed to the ability of the distributional coalition underwriting the predatory rules to capture new political and economic spaces facilitated by political party and market reforms. This illustrates that distributional approaches to institutional change must attend to how those with a stake in the status quo may continue to uphold perverse institutional arrangements on the margins of state power.

scholarly journals Le contrôle social dans la société canadienne du Régime français au XVIIIe siècle

Criminologie ◽  
2005 ◽  
Vol 18 (1) ◽  
pp. 7-18 ◽  
Author(s):  
André Lachance
Keyword(s):  
Social Control ◽  
Canadian Society ◽  
Xviiie Siècle ◽  
The Social ◽  
The Family ◽  
Société Canadienne ◽  
Xviiie Siecle ◽  
Scattered Population ◽  
Low Rate ◽  
French Regime

The article examines certains aspects of the social control in Canadian society during the French régime in the xvmth century. Based on the finding that the number of cases that went before the king's court for certain types of crime was relatively small, the author concludes that social control was exercised more by the society itself than by its institutions. The justice apparatus had little control over the Canadian people as a whole, due to its lack of sufficient peace officers, the tremendous size of the country and its meagre and scattered population. It was the elite, as models anddefiners of the norms, and the family, as the principal instrument in the regulation of conduct, that played an important role in the social control of Canadian society. It was this system that enabled XViUth century Canada to maintain a very low rate of what we considered serious crimes.

scholarly journals The French Regime in Wisconsin and the Northwest

1926 ◽  
Vol 12 (4) ◽  
pp. 589
Author(s):  
Lawrence J. Burpee ◽  
Louise P. Kellogg
Keyword(s):  
French Regime

Elizabethan Customs Administration

1930 ◽  
Vol XLV (CLXXVII) ◽  
pp. 35-57 ◽  
Author(s):  
FREDERICK C. DIETZ
Keyword(s):  
Customs Administration

scholarly journals The Nature of Quebec Society during the French Regime

1951 ◽  
Vol 30 (1) ◽  
pp. 26
Author(s):  
Allana G. Reid
Keyword(s):  
French Regime

The Importance of Applying Lean Innovation for Enhancing Harmonization of Customs Procedures in context of Digitalization of Customs Administration – A Case Study of Serbia

2021 ◽  
Vol 19 (2) ◽  
pp. 305-327
Author(s):  
Sanja Dalton ◽  
Biljana Stosić
Keyword(s):  
Data Analysis ◽  
Information Technologies ◽  
Digital Transformation ◽  
Lean Principles ◽  
Technology And Innovation ◽  
Design And Implementation ◽  
Process Thinking ◽  
Final Data ◽  
Customs Administration

As a part of the Strategy for modernization, customs administrations face a need for the introduction of new communication information technologies (ICTs) that builds on a long and successful European history on technology and innovation. Hence, apart from compliance of legislation that prescribes customs procedures, customs authorities face important decisions regarding design and implementation. In that context, this empirical research explores the extent to what digitalization of the Customs Administration of Serbia can improve the customs transit performances, in terms of enforcement of trading policy, without applying certain managerial tools, such as process thinking in lean innovation. The final data analysis of the research indicates that managing the organization through the functional units, rather than the processes, and without applying lean principles to the digital transformation initiative would not completely standardize the customs transit procedure.

Sign in / Sign up

Export Citation Format

Share Document