scholarly journals The Joint Audit in Bulgaria – Issues and Prospects

2019 ◽  
pp. 615-626
Keyword(s):  
Financial Statements ◽  
The Third ◽  
Whole Process ◽  
Financial Audit ◽  
The Republic ◽  
First Time ◽  
Stakeholder Environment

This piece of research is the first one conducted in regards to the applicability of the joint audit in Bulgaria. The paper summarizes the stakeholder environment in regards to the joint audit in The Republic of Bulgaria after the new Independent Financial Audit Act (IFAA) was adopted and performed for the first time in the country.This aim is achieved by using a survey sent to three groups of potential respondents that are also stakeholders in the whole process. The first group is the group of auditors, the second are supervisory institutions and the third are the entities whose financial statements are subject to joint independent financial audit. The paper ends with an outline of the positive aspects and difficulties in joint audits in the Bulgarian context as well as the recommendations made by the respondents for improving the overall process.

scholarly journals Collection of the Buddhist sculptures of Mongolia of the National Museum of the Republic of Buryatia

2021 ◽  
pp. 68-77
Author(s):  
С.Б. Бардалеева
Keyword(s):  
Comparative Methods ◽  
Scientific Conference ◽  
National Museum ◽  
Next Generation ◽  
Buddhist Art ◽  
The Third ◽  
The Republic ◽  
First Time ◽  
Late Works ◽  
350Th Anniversary

В статье впервые рассматривается собранная Национальным музеем Республики Бурятия коллекция буддийской скульптуры Монголии, связанной с именем Г. Дзанабадзара (1635–1723), основоположника монгольской школы в буддийском искусстве. В ходе изучения коллекции использовалась визуальная и сравнительная методика, а также знакомство с авторскими работами Мастера в музеях Монголии. В результате были выявлены три группы буддийских скульптур с характерными особенностями этой школы: цельное толстостенное литье, блестящая позолота, комбинированное золочение, особая техника освящения скульптур. Ярким украшением коллекции является авторская работа самого Дзанабадзара — скульптура Будды долголетия Амитаюса. Кроме того, около тридцати скульптур XVIII–XIX вв. представляют его школу. Третья группа скульптур состоит из поздних работ монгольских мастеров в виде реплик и подражаний. О коллекции монгольской скульптуры музея упоминалось в сообщении автора статьи на научной конференции в Монголии, посвященной 370-летию Дзанабадзара. Целью данной статьи является возможность ознакомить читателей с «эталонными» работами Великого Дзанабадзара и его школы, создавших базу для творчества следующих поколений художников. The collection of the Buddhist sculpture of Mongolia, which is related to the founder of the Mongolian school in the Buddhist art G. Zanabazar (1635–1723), is observed for the first time at this article. The process of research of the collection involved visual and comparative methods as well as conversance with the master’s works in museums of Mongolia. As a result, three groups of the Buddhist sculptures with special features of the school were fetched out: one-piece and heavy-walled casting, lucent gilding, special technic of sculpture consecrating. The collection cherry on top is Zanabazar’s own work — a sculpture of Buddha of longevity Amitayus. Furthermore, about thirty sculptures of 18th – 19th centuries represent his school. The third group of the sculptures consists of late works of Mongolian masters by way of replica and imitating. This collection of the Mongolian sculptures of the museum was mentioned by the article author at scientific conference in Mongolia dedicated to the 350th anniversary of Zanabazar’s birth. The article aim is to introduce to the readers the “reference” works of the great Zanabazar and his school, which prepared a basis for creation for the next generation of artists.

Утицај трезорског система на финансијске извјештаје у јавном сектору // The Influence of Treasury System on Financial Statements in the Public Sector

2018 ◽  
Vol 14 (24) ◽  
pp. 171
Author(s):  
Бобана Чегар
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Theoretical Basis ◽  
Financial Statements ◽  
The Public ◽  
The Third ◽  
The Subject ◽  
The Republic ◽  
The One

Резиме: Организација трезорског система доста је сложена с обзиром на многобројне функције које се обављају у оквиру трезора. Извршење једне од тих функција подразумијева и евидентирање трансакција у вези са прикупљањем и трошењем буџетских средстава што свакако има посљедице и на финансијске извјештаје буџетских корисника. Предмет овог рада је управо сагледавање утицаја трезорског система на финансијске извјештаје. На основу података прикупљених техником анкетног упитника и на основу метода анализе, индукције и дедукције на примјеру Републике Српске дошло се до резултата који показују да је увођење трезорског система олакшало доношење одлука и повећало квалитет финансијског извјештавања у јавном сектору, али да би превазилажењем техничких недостатака који тренутно постоје ефекти били још већи. У прва два дијела рада пружа се теоријски преглед основа финансијског извјештавања у јавном сектору и трезорског система пословања, док је у трећем дијелу приказана методологија истраживања и резултати до којих се дошло истраживањем.Summary: The organization of the treasury system is quite complex due to the fact that many functions performed within the treasury system. The execution of the one of these functions involves recording transactions relating to the collection and spending budget funds, which certainly will affect the financial statements of budget users. The subject of the paper is a consideration of the treasury system impact on the financial statements. Based on the data collected using the questionnaire technique and based on the methods of analysis, induction and deduction on the example of the Republic of Srpska, we came to the result that indicates the treasury system facilitate decision-making and in the same time increase the quality of financial reporting in the public sector, but if overcome technical deficiencies that currently exist, effects will be even greater. The first two parts of the paper provides an overview of the theoretical basis of financial reporting in the public sector and the treasury system, while the third section presents the methodology and the results obtained during research.

scholarly journals Modern features of the formation of occupational diseases and insurance coverage on the example of the Republic of Bashkortostan

2019 ◽  
Vol 95 (6) ◽  
pp. 539-544 ◽  
Author(s):  
Nina S. Kondrova ◽  
E. R. Shaykhlislamova ◽  
T. R. Zul’Karnaev ◽  
E. G. Stepanov ◽  
Sh. Z. Gilmanov ◽  
...  
Keyword(s):  
Occupational Diseases ◽  
Insurance Coverage ◽  
Biological Agents ◽  
Labor Process ◽  
The Third ◽  
Republic Of Bashkortostan ◽  
Disability Rate ◽  
Chemical Factors ◽  
The Republic ◽  
First Time

There was executed the analysis of morbidity and disability rate in workers with occupational diseases (poisoning) of the Republic ofBashkortostan for the periodfrom 2010 to 2014. There is reflected the sectoral distribution of the relative indices of the occupational morbidity. There are selected factors of labor and the labor process, promoting occupational diseases (OD). The leading place in the structure of primary morbidity is held by OD related to physical overload and functional overexertion of certain organs and systems; the second - by diseases associated with exposure to physicalfactors; the third - by diseases from exposure to workplace allergens. This is followed by illness (intoxications) caused by exposure to chemical factors, industrial aerosols. The share of OD from exposure to biological agents and professional tumors in total accounts for about 2.0% of all cases of OD revealed for the first time.

Quintus Filius

1951 ◽  
Vol 20 (58) ◽  
pp. 11-25 ◽  
Author(s):  
I. M. Garrido Božić
Keyword(s):  
Marriage Market ◽  
The Third ◽  
Parental Confidence ◽  
Second Year ◽  
The Republic ◽  
First Time

It is just 2,000 years since two boys complained that their schoolmaster furenter irasci. He, however, as such people will, had anticipated their complaint with a report of ambiguously qualified praise, and managed to retain parental confidence in his moral and intellectual qualifications. But the boys probably felt that lessons were out of place. They were abroad for the first time. There had been two grand feasts, a round of sightseeing, a voyage in open boats, a stay on an island, sleeping in tents, and six months at the court of a native prince. A story might have been written about this, but it was Cicero's proconsular year and he had other fish to fry. His was a province already subjugated more Romano with pilum and syngrapha, yet his anxieties were manifold: to meet the outgoing proconsul and tidy up the mess which that gentleman had made; to face a Parthian invasion; to catch a brigand; to square the legal and the economic rates of interest; to restrain his staff from making requisitions, and to dun the bankrupt king of Cappadocia. Then, at Rome, seven weeks' journey away, the republic was tottering, his daughter Tullia was on the marriage-market for the third time, water was being laid on at his suburban villa, and no—he really couldn't supply leopards for the arena, but please, please, would everyone see that his term of office in that dreadful province wasn't extended to a second year.So Cicero only really noticed his son Marcus and his nephew Quintus when they were a nuisance.

The Sayan borderlands: Tuva’s ethnocultural landscapes in changing natural and sociocultural environments

2020 ◽  
Vol 13 (1) ◽  
pp. 29-36
Author(s):  
D. A. Dirin ◽  
Paul Fryer
Keyword(s):  
Cultural Landscapes ◽  
Field Studies ◽  
Social Environments ◽  
Key Factors ◽  
Role Of Government ◽  
Literary Sources ◽  
Population Migrations ◽  
The Republic ◽  
Sociocultural Processes ◽  
First Time

The paper is devoted to ethno-cultural landscapes of the Republic of Tuva. Ethnocultural landscapes (ECLs) are specific socio-environmental systems that developed as a result of the interaction of ethnic groups with their natural and social environments and are in a constant process of transformation. An attempt is made to identify the mechanisms of the formation, functioning and dynamics of ethnocultural landscapes in the specific conditions of the intracontinental cross-border mountain region, as well as to establish the main factors-catalysts of their modern changes. For the first time an attempt is made to delimit and map the ethnocultural landscapes of Tuva. For this, literary sources, statistical data and thematic maps of different times are analyzed using geoinformation methods. The results of 2014-2018 field studies are also used, during which interviews with representatives of different ethno-territorial, gender, age and social groups were taken. It is revealed that the key factors of Tuva’s ethnocultural landscape genesis are the natural isolation of its territory; the features of its landscape structure; the role of government; population migrations from other regions and the cultural diffusion provoked by them. 13 ethnocultural landscapes are identified at the regional level. Their modern transformation is determined by the shift of climatic cycles, aridisation, globalisation of sociocultural processes, changes in economic specialisation and ethnopsychological stereotypes.

The Legal Status of Local Government in South Africa under the New Constitutional Dispensation

2018 ◽  
Vol 33 (2) ◽  
Author(s):  
Mbuzeni Mathenjwa
Keyword(s):  
South Africa ◽  
Local Government ◽  
Legal Status ◽  
Case Law ◽  
The Status ◽  
History Of ◽  
The Republic ◽  
First Time

The history of local government in South Africa dates back to a time during the formation of the Union of South Africa in 1910. With regard to the status of local government, the Union of South Africa Act placed local government under the jurisdiction of the provinces. The status of local government was not changed by the formation of the Republic of South Africa in 1961 because local government was placed under the further jurisdiction of the provinces. Local government was enshrined in the Constitution of the Republic of South Africa arguably for the first time in 1993. Under the interim Constitution local government was rendered autonomous and empowered to regulate its affairs. Local government was further enshrined in the final Constitution of 1996, which commenced on 4 February 1997. The Constitution refers to local government together with the national and provincial governments as spheres of government which are distinctive, interdependent and interrelated. This article discusses the autonomy of local government under the 1996 Constitution. This it does by analysing case law on the evolution of the status of local government. The discussion on the powers and functions of local government explains the scheme by which government powers are allocated, where the 1996 Constitution distributes powers to the different spheres of government. Finally, a conclusion is drawn on the legal status of local government within the new constitutional dispensation.

The revision of lichens, lichenicolous and non-lichenized fungi from the Vodlozersky National Park (Republic of Karelia, Russia) in the Herbarium of the Botanical Museum, University of Helsinki

2019 ◽  
Vol 53 (2) ◽  
pp. 337-348
Author(s):  
V. N. Tarasova ◽  
T. Ahti ◽  
O. Vitikainen ◽  
A. V. Sonina ◽  
L. Myllys
Keyword(s):  
National Park ◽  
Common Species ◽  
Lichenized Fungi ◽  
Herbarium Specimens ◽  
Lichenicolous Fungi ◽  
Biogeographic Province ◽  
Botanical Museum ◽  
The Republic ◽  
First Time ◽  
Lichen Flora

This is a report of a revision of 565 herbarium specimens of lichens, lichenicolous or non-lichenized fungi and additional locality records of common species produced from a visit of the Russian-Finnish expedition to Vodlozersky National Park right after its foundation in 1991. The analyzed collection and field records represent the earliest information about the lichen flora of the territory of the park. In total, 177 species are listed including 173 lichens, 3 non-lichenized and 1 lichenicolous fungi. Xylographa rubescens is new to the Republic of Karelia. Twenty two species are reported for the first time for biogeographic province Karelia transonegensis; 47 species for the Karelian part of Vodlozersky National Park; and 17 species for the whole territory of the park.

Some new and interesting mosses (Bryophyta) from Republic of North Ossetia — Alania

2015 ◽  
Vol 49 ◽  
pp. 322-327
Author(s):  
G. Ya. Doroshina ◽  
I. A. Nikolajev ◽  
Yu. V. Lavrinenko
Keyword(s):  
Rare Species ◽  
The Republic ◽  
First Time ◽  
North Ossetia

Fissidens gracilifolius, Leptodontium flexifolium, Lindbergia dagestanica, Tortella bambergeri are recorded for the first time in the Republic of North Osetia — Alania. Rare species for the Republic are discussed: Fabronia ciliaris, F. pusilla, Lindbergia grandiretis, Tortula modica, Weissia wimmeriana, Zygodon rupestris.

Development of Interethnic Relations in Bosnia and Herzegovina in the First Decades after the Second World War

2018 ◽  
Vol 13 (3-4) ◽  
pp. 87-96
Author(s):  
Elena Yu. Guskova
Keyword(s):  
Ethnic Identity ◽  
Bosnia And Herzegovina ◽  
Second World War ◽  
The State ◽  
World War ◽  
Interethnic Relations ◽  
The Republic ◽  
State Of Affairs ◽  
First Time ◽  
Second World

The article is devoted to the analysis of interethnic relations in Bosnia and Herzegovina (BiH) in the 1940s and 1960s. The article is based on materials from the archives of BiH, Croatia, Slovenia, Yugoslavia. The documents show the state of affairs in the Republic – both in the economy and in ideology. In one or another way, all of them reflect the level of tension in the interethnic relations. For the first time, the article presents the discussion on interethnic relations, on the new phenomenon in multinational Yugoslavia – the emergence of a new people in BiH under the name of “Muslim”. The term “Muslims” is used to define the ethnic identity of Bosniaks in the territory of BiH starting from the 1961 census.

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