scholarly journals LIMA DECLARATION - THE BASIS FOR THE CONSTRUCTION OF STATE FINANCIAL CONTROL AND AUDIT OF COUNTRIES WITH MARKET ECONOMIES

Author(s):  
O. U. Imangazieva

The article is devoted to some problems of organizing state financial control of the budgetary process of countries with market economies on the basis of the principles of the Lima Declaration. The Kyrgyz Republic, having adopted the main provisions of the Declaration, is building a system of financial control taking into account its requirements based on the state of economic and social development, the formation of market relations. As a result of the organizational and economic measures taken, the republic has adopted a regulatory and legal framework for the functioning of the institution of state financial control, as well as authorized bodies carrying out such activities.The Accounts Chamber has been established to exercise control over the use of budgetary and extrabudgetary state resources and ensure their efficiency.

2021 ◽  
Vol 59 (1) ◽  
pp. 1-22
Author(s):  
Edvard Jakopin ◽  
Aleksandar Gračanac ◽  
Jugoslav Aničić

AbstractThis study of the performance of state-owned enterprises in Serbia has shown that the state has great difficulties managing the enterprises that are in its portfolio and under its control. The adaptation of state-owned enterprises to exogenous shocks unfolds at a slow pace and is faced with many problems. The institutional environment for the strategic restructuring of the state sector is not in the service of strengthening the efficiency of its business operation. The study has shown that the economic performance of state-owned enterprises exerts a direct influence on economic growth, the budget, government balance sheets, and debt. While the “healthy” enterprises (the ones conducting their business successfully) are valuable state-owned property, enterprises with a loss or over indebted enterprises are obligations which demand intervention through the injection of additional capital or through other forms of help from the state. The main goal of restructuring state-owned enterprises is to improve responsibility and efficiency. The array of measures for improving efficiency ranges from modifications of the legal framework and corporate governance of socially owned enterprises (including corporatization and separation of activities) to the sale of property to the private sector or complete privatization. Reforms are aimed at improving the transparency and responsibility of state-owned enterprises, not just for the purpose of efficiency, but also for the purpose of harmonization with the ethical and deontological requirements.


2017 ◽  
Vol 6 (s2) ◽  
pp. 37-48
Author(s):  
Artan Spahiu

Abstract The protection of the public interest is the main principle governing the activity regulation of the administrative bodies. This activity, traditionally, has been developed through administrative acts, as an expression of the unilateral and authoritarian willpower of public authority, which creates legal consequences. The administrative act has been and remains the most important instrument for the administration bodies to accomplish their mission, but it is no longer effective. Particularly this lack of efficiency is noticed in recent years when the development of the economy and the needs of the evergrowing society have prompted the administration to adapt its activity by making use of other mechanisms “borrowed” from private law. An important part of public activity can also be achieved through the contract as a way that brings the state closer to the private, mitigating its dominant position and leaving space for the efficiency of private activity to fulfil public engagements. Such contracts today are known as “administrative contracts” or “public contracts”. The terms mentioned above are instruments that establish legal relations, for the regulation of which the principle of public interest is opposed and competes with the principle of freedom of the contractual willpower. The regulation of these types of contracts is reached through the private law, which constitutes the general normative framework of contracts (lex generalis) even for the administrative contracts. But this general arrangement will have effect for as long as it does not contradict the imperative provisions of the specific act of public law (lex specialis), which regulates the administrative procedure for the completion of these contracts. This paper aims to bring to the spotlight the way our legislation predict and regulates administrative contracts, by emphasising particularly the features of their dualistic nature. The coexistence and competition of the principles of the freedom of contractual willpower and the protection of the public interest, evidenced in administrative contracts, is presented in this paper through the legal analysis of the Albanian legal framework which regulates these contracts. Under the terms when the role of the state in providing public services tends to increase and our legislation aims the harmonization in accord with the European legislation, it is necessary to improve the administrative contract regulation and extend its scope of action.


The article analyzes the problem of rounding the processes of formation of the state youth policy in Uzbekistan as a theoretical source of the legislative and legislative acts of the Republic of Uzbekistan in this field. This is due to the fact that these normative documents define the content of a number of concepts that serve as a category system for research in the field. It also reveals that the period of formation of the state youth policy in Uzbekistan is considered as a determinant of the date of adoption of the Law and other legislative acts.


2018 ◽  
Vol 1 (1) ◽  
pp. 39-68
Author(s):  
Rinitami Njatrijani

Abstract Traditional Cultural Expressions (TCE) is all the intangible cultural heritage, developed by local communities, collectively or individually in a non-systemic manner and that are inserted in the cultural and spiritual traditions of the communities. The catagories of TK and TCE ... “expressions of folklore in the form of  tekstual fonetic or verbal, music, dances, theater, fine art, ritual ceremony”. The legal framework of TCE in Indonesia that can be implemented as contained in the 1945 Constitution of the Republic of Indonesia (Fourth Amendment) Article 32 (1), Article 38 and 39 on Copyright Law Number 28 Year 2014 on Copyright, Law Number 5 Year 2017 on Futherance Culture, Presidential Regulation No.78 Year 2007 on the Convention on Protection of Intangible Cultural Heritage), Permendikbud N0.106 of 2013 on Intangible Cultural Heritage of Indonesia. Further provisions by the state are required to immediately ratify the Traditional Knowledge Bill and EBT into a separate law in Indonesia  Defensive protection TCEin Blora community is urgent to be protected as a whole so as not to be abused by others. The process of recording, stipulating, proposing to the Indonesian Conservation Heritage Agency on ICH Unesco's list is the final process of digital documentation in the database of intangible cultural heritage as official data of the state which has a positive impact on the welfare of its supporting community. This research indicates that there are only 16 cultural works for the community in Blora Regency that have been designated as Indonesian Culture Heritage / Intangible Cultural Heritage in accordance with UNESCO Convention Year 2003. While there are still many cultural works that need to be prioritized for immediate recording for next year. (Barong, batik motif etc). Keywords : Defensive Protection, Traditional  Cultural Expressions (Tce), Misappropriation, Digital Document. Abstrak TCE/Ekspresi budaya tradisional (EBT) adalah semua warisan budaya tak benda, yang dikembangkan oleh masyarakat lokal, secara kolektif atau individual dengan cara yang tidak sistemik dan disisipkan dalam tradisi budaya dan spiritual masyarakat. Kategori warisan budaya tak benda meliputi tradisi lisan, seni pertunjukkan, praktek-praktek sosial, ritual, perayaan-perayaan, pengetahuan dan praktek mengenai alam dan semesta atau pengetahuan dan ketrampilan untuk menghasilkan kerajinan tradisional. Kerangka hukum EBT di Indonesia  yang dapat diimplementasikn sebagaimana terdapat  dalam UUD RI Tahun 1945 (Amandemen ke empat) Pasal 32(1), Pasal 38 dan 39 tentang Undang-undang Hak Cipta Nomor 28 Tahun 2014 tentang Hak Cipta, Undang-Undang Nomor 5 Tahun 2017 tentang Undang- Undang Pemajuan Kebudayaan yang lahir dalam rangka melindungi, memanfaatkan dan mengembangkan kebudayaan Indonesia, Perpres RI No.78 Tahun 2007 tentang Konvensi Perlindungan Warisan Budaya Takbenda), Permendikbud N0.106 Tahun 2013 tentang Warisan Budaya Takbenda Indonesia. Diperlukan ketentuan lebih lanjut oleh negara untuk segera mengesahkan RUU Pengetahuan Tradisional dan EBT menjadi Undang-Undang tersendiri di Indonesia.Perlindungan defensif EBT di masyarakat Kabupaten Blora sangat mendesak untuk dilindungi secara keseluruhan agar tidak disalahgunakan oleh pihak lain. Proses pencatatan, penetapan,  pengusulanke Badan Warisan Budaya Takbenda Indonesia dalam  daftar ICH Unesco merupakanproses akhir dokumentasi secara digital dalam database warisan budaya takbenda  sebagai data resmi negara yang memberikan dampak positif bagi kesejahteraan masyarakat pendukungnya.Penelitian ini menunjukkan bahwa baru ada 16 karya budaya bagi masyarakat di Kabupaten  Blora yang telah ditetapkan sebagai Warisan Budaya Tak Benda Indonesia/Intangible Cultural Heritagesesuai Konvensi UNESCO Tahun 2003.Sementara masih banyak karya-karya budaya yang perlu diprioritaskan untuk segera dilakukan pencatatan untuk tahun-tahun mendatang.(Barong, motif batik dll). Kata Kunci: Perlindungan Defensif, Ekspresi Budaya Tradisional (EBT), Penyalahgunaan,  Dokumen Digital.


Author(s):  
SAUD AYED ALSHAHRANI, ALI MUFREH SARHAN

    There is no doubt that the guardianship of the funds of orphans, minors and the like is of the utmost importance, which the Kingdom of Saudi Arabia has given keen attention in all respects and has established for this purpose the State General Authority on the funds of minors and the like. And the extent to which it can carry out the objectives for which it was established. Where the purely objectives were, to identify ways to manage these funds. Evaluate the management of these funds and their ability to achieve the purpose of the street, which governs the details and mechanisms of the Authority's work. As well as to identify the role of the supervisory bodies in the maintenance of funds that fall within the competence of the General Authority of the State. The researcher used the analytical research methodology, which was limited to studying the theoretical framework for dealing with the funds of orphans, minors and the like in light of the executive regulations of the Authority. Also, the supervisory principles governing the guarantee and safe keeping and development of such funds. The study concluded that the answer to the research questions was that there is a good management of funds that fall under the mandate of the Commission to ensure their preservation? In addition, what is the role of the financial control bodies stipulated in the Authority's system in preserving these funds and ensuring their safety? In response to the first question, the study finds that the Authority, despite the efforts it is doing, is skeptical in its work, but may be tainted by some shortcomings, represented by some observations on the executive bylaw. Most importantly, the list did not address the termination of the mandate, which emerged as one of the main stages in the legal framework and control. In response to the second question, the Commission did not clarify the mechanisms of control over those funds. The study came up with a number of recommendations, most notably the addition of an article in the executive regulations stating the mechanism of refunding the beneficiaries in case of termination.


Genealogy ◽  
2021 ◽  
Vol 5 (4) ◽  
pp. 94
Author(s):  
Jovan Jonovski

Every European country now has some distinctive heraldic conventions and traditions embodied in the designs and artistic representations of the emblems forming part of its national corpus. This paper deals with these matters in the period from independence in 1991 to the recent change of name in 2019. It deals with the successive designs proposed for the emblem of the state itself, some of which conformed to international heraldic conventions closely enough to be called “arms” or “coats of arms”, not including the emblem adopted in 2009. Special attention is given to the distinctive conventions created for municipal heraldry, including its novel legal framework, as well as those governing personal heraldry developed in the twenty-first century. The paper examines the evolution of heraldic thought and practice in Macedonia in the three decades in question, especially in the context of the Macedonian Heraldic Society and its journal, The Macedonian Herald, and its Register of Arms and the Civic Heraldic System it created.


2019 ◽  
Vol 9 (5) ◽  
pp. 1819
Author(s):  
Leila ZHANUZAKOVA ◽  
Meruyert DOSSANOVA ◽  
Muslim TAZABEKOV ◽  
Eduard MUKHAMEJANOV

The article considers the specific features of public services delivery in the Republic of Kazakhstan and other countries where public services are provided with the involvement of different models of electronic government. Today, state provision of public services to citizens is becoming one of the most important spheres of the functioning of government authorities. The notion of public services has become an object of focused scientific research relatively recently in the Republic of Kazakhstan, while in developed countries, the relationship between the state and society, where the state is viewed as a service provider, developed in the 1980–1990s. The aim of this paper is to analyze the current state of the sphere of public services provided to the population of the Republic of Kazakhstan and to study international experience in this area. The authors view public services delivery as a process of information interaction between the state and society, which, at the current stage of IT development, is increasingly taking an electronic form. The authors explore historical and theoretical prerequisites for the creation of the modern system of public services, the current state of the corresponding organizational and legal framework in the Republic of Kazakhstan, and international experience of development and implementation of successful patterns of public services delivery. Besides, the authors study the specific features of legal regulation pertaining to handing public services over to a competitive environment. The article assesses the possibilities of further use of advanced technologies to address the tasks for which this important element of government control has been developed. The results obtained by the authors consist in the validation of the conclusions about the assessment of the public services sphere and its organizational and legal grounds, as well as the potential for its further development. The paper includes several suggestions for improvement of the organizational and legal framework of public services delivery. The novelty of this article consists in the fact that the authors suggest ways of further development of the interaction between the state and society based on thorough analysis of world practices of public services delivery


Author(s):  
Алішер Файзійович Расулев ◽  
Сергій Олексанрович Воронін

Formulation of the problem. The use of an effective economic management system allows you to create favorable conditions for achieving long-term economic growth at minimal costs. The purpose of the study is to study foreign experience of economic management reform, review the course of administrative reform in the Republic of Uzbekistan and, on the basis of available data, develop recommendations for the national economy. The subject of this research is the development of the management system of the national economy in the context of the transition to full-fledged market relations. Methods of economic research - system analysis, generalization, scientific abstraction, historical and logical method, classification, etc. The hypothesis of the research is that currently the main vector of reforms in Uzbekistan is optimization and increasing the efficiency of the economic management system. The use of market and administrative instruments will improve the quality parameters of economic development, create conditions for increasing the competitiveness of the economy. Presentation of the main material. The main features of the management reform in various countries of the world are revealed, an analysis of the reform of the national economy management system is made, recommendations for the transition to a full-fledged market are substantiated. The originality and practical significance of the study is that it systematizes the main approaches to the reform of economic management, studies the features of management reform in the Republic of Uzbekistan, substantiates recommendations for increasing its efficiency in the period of overcoming the consequences of forced restrictions and for the future. The conclusions of the study are that “market mechanisms” are just one of many necessary tools to achieve the goals of the country's socio-economic development. Therefore, it is necessary to clearly “outline the boundaries” in which areas the state should introduce market relations, in which to regulate activities and in which - to produce or provide services. When developing a new system of economic management, it is necessary to include tasks for both the development of market institutions and administrative procedures. When carrying out the privatization of enterprises engaged in the extraction of minerals and their primary processing, the controlling stake must be retained by the state. The main resource of the country is the accumulated human potential, which requires special attention from the state during the reform process. The new economic management system must be ready to respond promptly to internal and external challenges


World Science ◽  
2019 ◽  
Vol 3 (11(51)) ◽  
pp. 38-42
Author(s):  
Наталья Калашникова ◽  
Жулдызай Искакова ◽  
Айсана Кахарман ◽  
Ван Лулу

The Republic of Kazakhstan is a multi-ethnic state, which is home to more than 100 ethnic groups and more than 20 confessions. The study of the main directions of the state ethnic policy of Kazakhstan, the formation of a model of social development, the study of value potential, as well as the identification of new trends consolidating society, is an urgent task for scientists and researchers not only from Kazakhstan, but also from other countries. The article focuses on the modern agenda, the study and development of eth-no-political processes in the country and the world, models of national policy of different countries, its fun-damental and value bases. For Kazakhstan's society, the key role in maintaining stability, strengthening na-tional unity and public agreement is played by the Assembly of people of Kazakhstan, which is a unique socio-political institution with a constitutional status clearly defined by legislative regulation.


2021 ◽  
Vol 6 (2) ◽  
pp. 73-80
Author(s):  
Katarina Štrbac ◽  
Duško Tomić

For the first time in the history of humanity, the world encountered a global emergency that showed all the weaknesses of emergency management and the unwillingness of states to respond to that challenge adequately. Although it is evident that the governments in which the state-owned health care system adapted more quickly to the epidemic, it was also apparent that the emergency management was practically on local governments, but also that the states with a clearly defined legal framework and established management systems emergencies are easier to deal with such an emergency. In the Republic of Serbia, there is a legally prescribed procedure for acting in epidemics, which is a sufficient basis for engaging emergency management. The organizational challenges of the epidemic are practically the responsibility of local self-government units, and so far, although the epidemic is still ongoing, according to available data, it seems that they are adequately responding to that challenge. This paper is based on the legal framework analysis for introducing the state of emergency and the practical research of the engagement of local self-governments during the epidemic.


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