scholarly journals Theoretical Basics of Internal Auditing at Public Administration Institutions

2007 ◽  
pp. 154-159
Author(s):  
Kornélia Ficzeréné Nagymihály ◽  
Ágnes Csiszárik-Kocsir ◽  
István Zsombor Hágen

In the past months, in the time of the reforms of the new millennium, the modernisation and transformation of the public sphere have been a constant issue in Hungary due to globalisation and the country’s accession to the European Union. The provision of transparency and comparability is required from each member state by the challenges of globalisation, legal harmonisation and the unification process. That is why it is essential to harmonise and adjust to one another the internal and external auditing systems of public institutions on the levels of both the institutions and sectors. The study reviews the theoretical foundations and basic principles of the public institutions’ internal auditing system, as well as it aims to provide an overall picture of the legal background of the auditing system and its changes. By including the main principles, standards and the most important regulations, the study’s informative approach aims to assist anyone interested in the further and deeper research into the subject.

2020 ◽  
Vol 4 (1) ◽  
pp. 1-10
Author(s):  
Emily J. M. Knox

AbstractOver the past few years, tensions between two core values in U.S. librarianship, intellectual freedom and social justice, have roiled the profession. This conflict was most recently seen in the insertion and subsequent removal of “hate groups” to the list of entities that cannot be denied access to library meeting rooms in the American Library Association’s Meeting Rooms Interpretation of the Library Bill of Rights. This paper is intended to provide context for this conflict. It begins by situating its arguments within ethical philosophy, specifically the study of values or axiology. It then provides an overview of the theoretical foundations of the values of liberalism. Next, the paper discusses the values of truth and freedom from harm in librarianship. Finally, it suggests that a fuller understanding of the library’s place within the public sphere is a possible model for mitigating the tensions currently found in American librarianship. The paper is intended to provide a theoretical foundation for further research.


2021 ◽  
Vol 30 (3) ◽  
pp. 11-27
Author(s):  
Karrar Imad Abdulsahib Al-Shammari

The subject of halal slaughtering is one of the most widely discussed issues of animal cruelty and animal welfare in the public sphere. The discrepancy in understanding the contemporary and religious laws pertaining to animal slaughtering does not fully publicize to Islamic and Muslim majority countries especially with respect to interpreting the use of stunning in animals. The electrical stunning is the cheapest, easiest, safest, and most suitable method for slaughtering that is widespread and developed. However, stunning on head of poultry before being slaughtered is a controversial aspect among the Islamic sects due to regulations of the European Union and some other countries. The current review highlights the instructions of halal slaughtering, legal legislation, and the effect of this global practice on poultry welfare and the quality of produced meat.


2012 ◽  
Vol 1 (1) ◽  
pp. 61-82 ◽  
Author(s):  
Mark R. Mullins

Abstract Sociological theories about the fate of religion in modern societies originated in Europe and were initially based on the history of Western Christianity. Whether or not these theoretical perspectives are useful for the analysis of other religious traditions in non-Western regions of the world has been the focus of considerable debate for decades. This article engages some of the familiar theories of secularization in light of major developments in Japanese religion and society over the past two centuries. While it has been widely assumed that modernization inevitably brings with it a decline in religion, the first phase of this process in Japan was accompanied by the creation of a powerful new form of religion—State Shintō—that served to unite the nation around a common set of symbols and institutions for half a century. This was followed by the rapid and forced secularization of Shintō during the Allied Occupation (1945-1952), which essentially privatized or removed it from public institutions. Since the end of the Occupation, however, there has been an ongoing movement to restore the special status of Shintō and its role in the public sphere. Even though recent case studies and survey research indicate that individual religiosity and organized religions are facing serious decline today, the reappearance of religion in public life and institutions represented by this restoration movement also needs to be taken into account in our assessment of secularization in contemporary Japan.


2021 ◽  
Vol 1 (1) ◽  
pp. 15-27
Author(s):  
Predrag Terzić

The process of creating a modern state and forming political institutions corresponds to the process of transforming the subjects of the past into a community constituted on the principle of citizenship. The citizen becomes the foundation of the political community and the subject, which in interaction with other citizens, forms the public sphere. However, this does not mean that all members of the community have the same rights and obligations contained in the status of a citizen. Excluding certain categories of residents from the principle of citizenship raises a number of issues that delegitimize the existing order by colliding with the ideas of justice, freedom and equality. The aim of this short research is to clarify the principle of citizenship, its main manifestations and excluded subjects, as well as the causes that are at the root of the concept of exclusive citizenship. A brief presentation of the idea of multiculturalism does not intend to fully analytically explain this concept, but only to present in outline one of the ways of overcoming the issue of exclusive citizenship. In order to determine the social significance of the topic, a part of the text is dedicated to the ideas that form the basis of an exclusive understanding of citizenship, the reasons for its application and the far-reaching consequences of social tensions and unrest, which cannot be ignored.


2018 ◽  
Vol 24 ◽  
pp. 155-170
Author(s):  
Magdalena Bogusławska

The subject of the article is the characteristics of modern forms of memory institutionalization – the kind of commemorative practices and the related production and dissemination of knowledge in the public space. This topic seems especially important but also controversial in post-socialist countries, in which a major process of revision of the past is continues. This process becomes a part of the political pluralization of the public sphere and the expression of the emancipation of various previously marginalized groups. Using the example of the three museum:Museum of the Macedonian Struggle for Sovereignty and Independence, War Childhood Museum in Sarajevo and „Polin” Museum of the History of Polish Jews, the author discusses: – the articulation and afirmation of subjectivity by means of museum as an institution– the mechanism for shaping the authority of institutions so as to legimitize the interpretation of the past– the relationship between the particular, often fragmented registers of the memory and the dominant power discourses.


Author(s):  
Phil Ramsey

Discussing Public Service Broadcasting from the perspective of the public sphere has both historical form and theoretical rationale. This article surveys some of the arguments forwarded on the commonality between the theoretical category of the public sphere, and Public Service Broadcasting (PSB). Drawing from scholarly work over the past three decades, it also addresses the problems with this approach, outlining an argument against applying public sphere theory in this setting. This article then applies normative arguments drawn from Habermasian theory to the subject, arguing that public sphere theory remains a critical tool for studying PSB. This article suggests that on the public sphere principles of inclusion, deliberation and opinion formation, PSB helps sustain the notion of the public sphere, and indeed provides one of the most important realisations of it. In particular, this article focuses on PSB in the UK, and gives evidence from the case of the BBC to support its claims.


2014 ◽  
Vol 7 (1) ◽  
pp. 64-77
Author(s):  
Doris Wolf

This paper examines two young adult novels, Run Like Jäger (2008) and Summer of Fire (2009), by Canadian writer Karen Bass, which centre on the experiences of so-called ordinary German teenagers in World War II. Although guilt and perpetration are themes addressed in these books, their focus is primarily on the ways in which Germans suffered at the hands of the Allied forces. These books thus participate in the increasingly widespread but still controversial subject of the suffering of the perpetrators. Bringing work in childhood studies to bear on contemporary representations of German wartime suffering in the public sphere, I explore how Bass's novels, through the liminal figure of the adolescent, participate in a culture of self-victimisation that downplays guilt rather than more ethically contextualises suffering within guilt. These historical narratives are framed by contemporary narratives which centre on troubled teen protagonists who need the stories of the past for their own individualisation in the present. In their evacuation of crucial historical contexts, both Run Like Jäger and Summer of Fire support optimistic and gendered narratives of individualism that ultimately refuse complicated understandings of adolescent agency in the past or present.


Universe ◽  
2021 ◽  
Vol 7 (6) ◽  
pp. 169
Author(s):  
Cristina Lazzeroni ◽  
Sandra Malvezzi ◽  
Andrea Quadri

The rapid changes in science and technology witnessed in recent decades have significantly contributed to the arousal of the awareness by decision-makers and the public as a whole of the need to strengthen the connection between outreach activities of universities and research institutes and the activities of educational institutions, with a central role played by schools. While the relevance of the problem is nowadays unquestioned, no unique and fully satisfactory solution has been identified. In the present paper we would like to contribute to the discussion on the subject by reporting on an ongoing project aimed to teach Particle Physics in primary schools. We will start from the past and currently planned activities in this project in order to establish a broader framework to describe the conditions for the fruitful interplay between researchers and teachers. We will also emphasize some aspects related to the dissemination of outreach materials by research institutions, in order to promote the access and distribution of scientific information in a way suited to the different age of the target students.


2019 ◽  
Vol 44 (2) ◽  
pp. 62-67
Author(s):  
Dijana Alic

On 6 april 1992, the european union (eu) recognised bosnia and hercegovina as a new independent state, no longer a part of the socialist federal republic of Yugoslavia. The event marked the start of the siege of sarajevo, which lasted nearly four years, until late february 1996. It became the longest siege in the history of modern warfare, outlasting the leningrad enclosure by a year. During its 1425 days, more than 11,500 people were killed. The attacks left a trail of destruction across the city, which began to transform it in ways not experienced before. This paper explores how the physical transformation of sarajevo affected the ways in which meaning and significance were assigned to its built fabric. I argue that the changes imposed by war and the daily destruction of the city challenged long-established relationships between the built fabric and those who inhabited the city, introducing new modes of thinking and interpreting the city. Loosely placing the discussion within the framework of ‘Thirdspace', established by urban theorist and cultural geographer edward soja, i discuss the relationship that emerged between the historicality, sociality and spatiality of war-torn sarajevo. Whether responding to the impacts of physical destruction or dramatic social change, the nexus of time, space and being shows that the concept of spatiality is essential to comprehending the world and to adjusting to and resisting the impact of extraordinary circumstances. Recognising the continuation of daily life as essential to survival sheds light on processes of renewal and change in a war-affected landscape. These shattered urban spaces also show the ways in which people make a sense of place in relation to specific socio-historical environments and political contexts.


2011 ◽  
Vol 15 (1, 2 & 3) ◽  
pp. 2006
Author(s):  
Benjamin L. Berger

The relationship between law and religion in contemporary civil society has been a topic of increasing social interest and importance in Canada in the past many years. We have seen the practices and commitments of religious groups and individuals become highly salient on many issues of public policy, including the nature of the institution of marriage, the content of public education, and the uses of public space, to name just a few. As the vehicle for this discussion, I want to ask a straightforward question: When we listen to our public discourse, what is the story that we hear about the relationship between law and religion? How does this topic tend to be spoken about in law and politics – what is our idiom around this issue – and does this story serve us well? Though straightforward, this question has gone all but unanswered in our political and academic discussions. We take for granted our approach to speaking about – and, therefore, our way of thinking about – the relationship between law and religion. In my view, this is most unfortunate because this taken-for-grantedness is the source of our failure to properly understand the critically important relationship between law and religion.


Sign in / Sign up

Export Citation Format

Share Document