scholarly journals FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD

2020 ◽  
Vol 5 (1) ◽  
pp. 71
Author(s):  
Zulham Al Farizi ◽  
Tashadi Tarmizi ◽  
Susan Andriana
Keyword(s):  
Empirical Study ◽  
Political System ◽  
Financial Statement ◽  
The Political ◽  
Financial Statement Fraud ◽  
The West ◽  
West Kalimantan ◽  
Business People ◽  
Different Types ◽  
Potential Risks

This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond’s research results on the financial statement fraud: empirical study in west kalimantan, shows that partially external presure and opportunity affect the financial statement farud, while rationalization and capability doesn’t affect the financial statement fraud. In addition, simultaneously external presure, rationalization, opportunity, and capability affect the  financial statement fraud of 86,4%, while the remaining 13,6% is influence by other variables not examine in this study

„I Have a Dream“

2021 ◽  
Author(s):  
Eva Werner
Keyword(s):  
Civil Rights ◽  
Empirical Study ◽  
Civil Rights Movement ◽  
Communist Party ◽  
Political System ◽  
East Germany ◽  
Martin Luther ◽  
The Political ◽  
Church Staff ◽  
Martin Luther King

Martin Luther King and East Germany are connected both directly and indirectly. The Communist Party had the power to make public decisions on agenda-setting topics related to Martin Luther King. The Christian Bloc Party mostly represented the state and published books by Martin Luther King, which churches and the civil rights movement liked to use. Moreover, pacifists and civil rights activists used these books to undermine the political system in East Germany. Church institutions reported by far the most on Martin Luther King. This empirical study, which can also act as a basis for further research on Martin Luther King and East Germany, will appeal to both church staff and admirers of Martin Luther King.

Shintō Shrines and Secularism in Modern Japan, 1890–1945

2017 ◽  
Vol 6 (2) ◽  
pp. 128-156
Author(s):  
Karli Shimizu
Keyword(s):  
Eighteenth Century ◽  
Political System ◽  
The Political ◽  
Nation State ◽  
The West ◽  
Late Eighteenth Century ◽  
Secular Institution ◽  
The Government ◽  
Academic Discourses

From the late eighteenth century to WWII, shrine Shintō came to be seen as a secular institution by the government, academics, and activists in Japan (Isomae 2014; Josephson 2012, Maxey 2014). However, research thus far has largely focused on the political and academic discourses surrounding the development of this idea. This article contributes to this discussion by examining how a prominent modern Shintō shrine, Kashihara Jingū founded in 1890, was conceived of and treated as secular. It also explores how Kashihara Jingū communicated an alternate sense of space and time in line with a new Japanese secularity. This Shintō-based secularity, which located shrines as public, historical, and modern, was formulated in antagonism to the West and had an influence that extended across the Japanese sphere. The shrine also serves as a case study of how the modern political system of secularism functioned in a non-western nation-state.

scholarly journals Państwo polsko-litewskie europejskim mocarstwem. Uwarunkowania ustrojowo-społeczne

2019 ◽  
Vol 26 ◽  
pp. 144-161
Author(s):  
Jerzy Juchnowski ◽  
Agnieszka Pieróg
Keyword(s):  
Social Factors ◽  
Political System ◽  
Western Europe ◽  
Central And Eastern Europe ◽  
Peripheral Region ◽  
The Political ◽  
Regional Power ◽  
The West ◽  
Political Bargaining ◽  
Strong Position

The Polish-Lithuanian Commonwealth as a European power:  The system and social factors Central and Eastern Europe is viewed by the West as a peripheral region which is the object of political bargaining among different powerful countries. However, the Poland of the Jagiellonian era deserves the name of a regional power. The Polish-Lithuanian Federation constituted the basis for the system which was republican and monarchical at the same time and which was unusual in Western Europe. From the 14th to the 16th century, the Polish-Lithuanian Commonwealth was working towards its strong position in the region. In relations with the Vatican, Poland maintained its extensive autonomy. It was the 17th century that brought the regress which resulted from the evolution of the political system in the direction of noblemen’s oligarchy.

scholarly journals The Nationalization of the Elite in Russia in 2010-Ies as an Element of Political System Insurance in Case of Realization of the Destructive Scenario

2019 ◽  
Vol 9 (4) ◽  
pp. 13-18
Author(s):  
P. B. Salin
Keyword(s):  
Law Enforcement ◽  
Political System ◽  
Political Elite ◽  
The Political ◽  
Political Practice ◽  
Exit Strategy ◽  
The West ◽  
Second Stage ◽  
Large Project ◽  
Governmental Management

The relevance of this topic is due to the forthcoming of the open stage of transit of the Russian political system, which will inevitably be accompanied by a change of generations of the political elite. It raises the question of what “exit strategy” exists for the existing elite, which is now at the levers of governmental management. It will have a decisive influence on the course and outcome of the transit of the political system. The purpose of this article is to analyse the implementation of the government’s strategy for the nationalisation of the elite, which is carried out in the 2010s, to assess its progress, limitations and problems it faced. The article deals with the Russian experience of nationalisation of the elite of the last seven years, both in terms of changes in legislation and, most importantly, law enforcement and political practice. The author placed particular emphasis on the existing limitations of this project — lack of “exit strategy” of the current elite and lack of a large project that could mobilise the elite. The author concludes that the events of 2014 and the ensuing confrontation with the West have done much more to nationalise the elite than the purposeful efforts of the authorities for two years before. However, the political practice has not yet answered the key question — what will be the second stage of nationalisation of the elite, which will be completed by 2022–2024.

scholarly journals Problematics of forming the political space of Ukraine and the EU

2016 ◽  
pp. 32-43
Author(s):  
Bogdan Ferens
Keyword(s):  
European Union ◽  
Political Parties ◽  
Political System ◽  
The Political ◽  
Political Space ◽  
Policy Space ◽  
New Classification ◽  
Different Types ◽  
The Eu

The article is devoted to the issue of political space forming of contemporary Ukraine and European Union. The paper proposes a new classification of the political parties which are represented in Ukraine. It was determined by using different types of analysis the concept of “policy space” and its application in contemporary political science, main trends and relationships that directly affect the integration of Ukraine’s political system into the EU political space, importance of inter-party cooperation in the process of European integration.

Is Democracy Possible in Russia?

2020 ◽  
pp. 1-27
Author(s):  
Andrei Val’terovich Grinëv
Keyword(s):  
Middle Class ◽  
Political System ◽  
Private Property ◽  
Political Regime ◽  
The Political ◽  
Short Term ◽  
The West ◽  
Basic Principles ◽  
Democratic Development ◽  
The Past

Abstract This article discusses the question of why a Western-style democracy has not been formed in Russia. The prerequisite for the formation of a democracy as a political regime is the domination of small and medium-sized private property and a middle class. Since the middle class has been small in Russia throughout most of its history for a number of objective reasons, the country has hardly known full-fledged democracy, and the current political system only imitates it. Russia’s attempts to enter the trajectory of democratic development—both in the early twentieth century, and since the early 1990s–have failed, and the trend of abandoning the basic principles of democracy has prevailed over the past two decades. The blame for this lies not only on the current Russian leadership but to no lesser extent on the political leadership of the West, which for the sake of short-term self-serving interests or political ambitions has contributed much to the formation of the current Russian regime.

Can the Fraud Triangle Detect Financial Statement Fraud? (An Empirical Study of Manufacturing Companies in Indonesia)

2021 ◽  
Vol 15 (3) ◽  
pp. 28-38
Author(s):  
Irine Herdjiono ◽  
Berkah Nadila Kabalmay
Keyword(s):  
Logistic Regression ◽  
Empirical Study ◽  
Stock Exchange ◽  
External Pressure ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Financial Need

This study examines the effect of the following factors on financial statement fraud: (1) external pressure, (2) personal financial need, (3) financial targets, (4) the nature of industry, (5) ineffective monitoring, and (6) rationalization. The population in this study consisted of companies listed on the Indonesia Stock Exchange (IDX) over the period 2016-2018. The analysis was conducted with the help of the logistic regression method.The results of this study indicate that external pressure, financial targets and the nature of industry have an effect on financial statement fraud, while personal financial need, ineffective monitoring and rationalization have no effect on financial statement fraud. Thus, this study contributes to the understanding that not all aspects of the fraud triangle can detect fraud.

scholarly journals KRISIS POLITIK DI KALIMANTAN BARAT 1950: SUATU PROSES MENUJU INTEGRASI KE DALAM REPUBLIK INDONESIA

2021 ◽  
Vol 13 (2) ◽  
pp. 225
Author(s):  
Mohammad Rikaz Prabowo ◽  
Aman Aman
Keyword(s):  
Political Crisis ◽  
The Political ◽  
National Committee ◽  
The West ◽  
West Kalimantan ◽  
The Status ◽  
The Republic ◽  
Political Groups ◽  
General Strike ◽  
Special Region

This event was based on the background of competition between political groups after the recognition of Indonesian sovereignty on December 27, 1949, namely the pro-integration groups into the Republik of Indonesia through the West Kalimantan National Committee (KNKB), with those who wanted to maintain the status of the Special Region of West Kalimantan (DIKB) within the framework of a systemized Federal RIS. This competition resulted in a political crisis that affected the entire province. The republicans in the KNKB demanden the DIKB Government that West Kalimantan be part of the Republic of Indonesia. This desire was responded coldly, even though the DIKB figures rejected the entry of the TNI. This sparked demonstration that led to the arrest of republicans and a general strike which resulted in a political crisis. The political crisis subsided after the arrival of the RIS and DPR-RIS Commissioners. The arrest of Sultan Hamid II on April 5 1950 paralyzed DIKB and accelerated joining the Republic of Indonesia.

10. Political Parties

2017 ◽  
Author(s):  
Peter Ferdinand
Keyword(s):  
Political Parties ◽  
Interest Groups ◽  
Political Party ◽  
Political System ◽  
Party Systems ◽  
The Other ◽  
Historical Background ◽  
The Political ◽  
Popular Vote ◽  
Different Types

This chapter deals with political parties: why they emerged, how they can be classified, what functions they perform, how they interact, and what challenges they are facing today. One of the paradoxes about democracies is that there is almost a unanimous consensus about the indispensability of political parties. On the other hand, the benefits of being a member of a political party are bound to be minuscule compared to the costs of membership. Thus it is irrational for people to join parties. They should only form (small) interest groups. The chapter first provides a historical background on the development of political parties before discussing their functions, such as legitimation of the political system, structuring the popular vote, and formulation of public policy. It then considers different types of political parties as well as the characteristics of party systems and concludes with an analysis of the problems facing political parties today.

Talking of Reforms that Failed: Some Ideas about Alexander’s “Secret Committee”

2018 ◽  
Vol 14 (2) ◽  
pp. 183-196
Author(s):  
Mikhail I. Mikeshin
Keyword(s):  
Nineteenth Century ◽  
Political System ◽  
The Political ◽  
Main Principle ◽  
Political Struggle ◽  
The West

To decode what Russian reformers meant when borrowing their wording from the West, one should try to immerse oneself into their context. The paper considers an example of Alexander I’s reforms at the very beginning of the nineteenth century. The political struggle and ideas of the Vorontsov brothers’ “Senatorial party” and the “Secret Committee” are studied in two ways. A straightforward “European” interpretation of concepts they all used is found to be misleading. Given the main principle of the Russian political system, autocracy, the Senatorial party understood “despotism” as “ministerial despotism” and fought not for reforms, but for access to the autocrat.

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