Legal and Institutional Framework of Local Self-Government in the Republic of Macedonia

10.4335/76 ◽  
2009 ◽  
Vol 7 (2) ◽  
pp. 107-127
Author(s):  
Gordana Siljanovska Davkova

In general, a comprehensive and well-designed local self-government will significantly improve community management in the Republic of Macedonia. The increased competences and strengthening of the political culture of the population will result in a more active participation of citizens in local processes. An increase in the professional level of the executive and administrative bodies along with improved communication with a civil society will have a positive impact on the quality of municipal management. Decentralized approaches to local development can be a sustainable way to preserve multiculturalism in an ethnically and culturally diverse country. The outcome of the process will depend on the level of public engagement, accountability of local leaders, and transparency of procedures. KEYWORDS: • local self-government • legal framework • municipality • decentralization • Macedonia

2019 ◽  
Vol 56 (4) ◽  
pp. 835-876
Author(s):  
Anita Blagojević ◽  
Ana Sesvečan

The paper analyses the bacis characteristics of the fundamental and the most applicable form of direct democracy – referendum, and the basic characteristics of the existing constitutional framework of referendum in the Republic of Croatia. According to the Constitution of the Republic of Croatia there is one case of a mandatory referendum (entering into alliances with other states or of dissolution thereof), and in other cases referendum is facultative. Having in mind the previous practice of referendum in Croatia, the special emphasis in the paper is on the special form of referendum which is introduced in Croatian legal framework with the Revision of the Constitution in 2000. The introduction of the citizen-initiated referendum in a solution that is according to conditions of its application unknown to developed democracies has shown that one institute that can and should have a positive impact on the development od democray and of democratic political culture can simultaneously jeopardize the foundations of modern democracy. In this context, the aim of this paper is to point to the shortcomings of the constitutional framework of referendum in Croatia, and to propose some solutions that will minimize possibility of abusing of direct democractic decision-making.


2019 ◽  
Vol 34 (5) ◽  
pp. 1323-1328
Author(s):  
Marija Milojičić ◽  
Snežana Knežević ◽  
Aleksandar Grgur

The financial statements, as the end product of the accounting information system, are a structural account of the financial position and financial success of an entity's business over a period. Earnings or net profit indicates an important position in the financial statements and is considered as a measure of a company’s success. Earnings management comes from the accounting skills that executives and business owners use when making business decisions. The Generally Accepted Accounting Principles set out in International Accounting Standards (hereinafter IAS) and International Financial Reporting Standards (hereinafter referred to as IFRS) generally give the owner or manager the choice between several accounting methods within the various stages of the accounting process. One of these methods is creative accounting, which is often correlated with the manipulation of financial statements. Creativity in accounting is known to be legal and to stay within the legal framework, but it is often the case that, with its creativity, it is beyond its boundaries. The way managers exercise this discretion is very important to the quality and objectivity of financial reporting.The tendency of the owners, and then the managers, to show the performance of the company better than they really are, is certainly not new. The reason that in the world from the beginning of the 2000s to the present day, both by the scientific and professional public and by the regulatory bodies in charge of financial reporting, particular attention is paid to this problem are the major political and economic scandals caused by the inaccurate presentation of financial statements. It is considered that manipulative accounting practices are applied in the preparation of financial statements when the application of accounting principles is made with the intention of achieving the desired objective, such as, for example, generating greater profit regardless of whether the procedures selected are in accordance with international and local prescribed rules.The prevalence of manipulation of financial statements depends on the situation in the environment, the quality of the normative basis of financial reporting, the quality of management and the ability of accountants to comply with professional and ethical standards. The environment implies the general economic situation, the existence or absence of appropriate legislation, including its implementation, as well as the relation to tax liabilities.The result of the original empirical research is presented in this paper. The research was conducted in the form of a case study of a domestic business entity (the Republic of Serbia), whose main activity is trade in sports and fashion products. The financial analysis was performed using the Beneish model, which was derived from the official financial statements of the companies, collected from publicly available databases (Balance Sheet and Income Statement 2016-2018) as the basic information base in order to discover the degree of possible manipulation of their own earning capacity. This model has become particularly popular since the Beneish M-scoring model revealed the manipulation of the financial results of the US company Enron, which went bankrupt in 2001.


HORIZONS A ◽  
2016 ◽  
Vol 19 ◽  
pp. 227-236
Author(s):  
Branko Dimeski ◽  
Natasa Pelivanova ◽  
Mirjana Ristovska

2017 ◽  
Vol 7 (1) ◽  
Author(s):  
M.Sc. Albana Metaj-Stojanova

The right to family life is a fundamental human right, recognized by a series of international and European acts, which not only define and ensure its protection, but also emphasize the social importance of the family unit and the institution of marriage. The right to family life has evolved rapidly, since it was first introduced as an international human right by the Universal Declaration of Human Rights (UDHR). The family structure and the concept of family life have changed dramatically over the last few decades, influenced by the everchanging social reality of our time and the decline of the institution of marriage. Aside from the traditional European nuclear family composed of two married persons of opposite sex and their marital children, new forms of family structures have arisen. LGTB families are at the centre of the ongoing debate on re-defining marriage and the concept of family life. The aim of this paper is to analyse the degree of protection accorded to family life and to the right to marry, which has long been recognized as one of the vital personal rights essential to the pursuit of happiness by free men by both, international acts ratified by the Republic of Macedonia and the legal system of the country. The methodology applied is qualitative research and use of the analytical, historical and comparative methods. The paper concludes that in general Republic of Macedonia has a solid legal framework, in compliance with the international law, that protects and promotes the right to family life.


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.


2021 ◽  
Vol 39 (4 supplement) ◽  
pp. 1450-1460
Author(s):  
Baurzhan ALDYBAYEV ◽  
◽  
Anastassiya GUBARENKО ◽  
Tatyana IMANGULOVA ◽  
Saltanat USSUBALIYEVA ◽  
...  

This article is devoted to the research of world cultural heritage sites in the territory of Kazakhstan, their influence on tourist flows, and the formation of new routes in the direction of ethnocultural tourism. In the article, the authors analyze the phenomenon of ethnocultural tourism development as a way of knowing the historical, cultural, and natural heritage of the country. In the course of research activities, a survey was conducted, priority objects for the development of ethno-cultural tourism in the Southern region of the Republic of Kazakhstan were identified. The result of the study was the development of a technological map of the route "Turkestan - echo of centuries", which will significantly affect the popularization of UNESCO's cultural and natural heritage, as well as the quality of excursion services along this route, which will undoubtedly have a positive impact on the formation of tourist flows of domestic and inbound tourism in Kazakhstan, and will also allow to prepare new directions within the framework of ethno-cultural tourism.


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.


Bizinfo Blace ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 1-17
Author(s):  
Sandra Dramićanin ◽  
Branislav Sančanin

Culture is an important element of a destination tourist product, and tourism is an apparatus for meeting the various cultural needs of tourists. The relationship between culture and tourism contributes to the support of the cultural sector, innovation, creativity, the image of the destination and the social connection between tourists and the local population. Nowadays, it is impossible to imagine the functioning of tourism without the Internet. Presenting the cultural offer of the destination via the Internet is a great challenge and requires exceptional commitment. The subject of research of this paper is the influence of Internet content on the decision of the tourists about the destination of cultural tourism they will choose. The aim of the research is to influence the internet content on tourists related to the cultural tourism of the destination and the possibility of attracting tourists to visit the destination based on the reviewed Internet content. The research involved 165 respondents who visited one of the cultural tourism destinations from the territory of the Republic of Serbia. The results of the research show that a higher level of quality of Internet content has a positive effect on tourists choosing a certain cultural tourism destination for travel and that Internet content in terms of information efficiency, interactivity and practicality has a significant positive impact on tourists' intentions to visit cultural tourism destination.


2018 ◽  
Vol 8 (7) ◽  
pp. 2302
Author(s):  
Batyrbek A. ZHETPISBAYEV ◽  
Gulzira T. BAISALOVA ◽  
Kairatbek Kh. SHADIYEV ◽  
Amangeldy Sh. KHAMZIN ◽  
Yermek A. BURIBAYEV ◽  
...  

The leading concept of the research is to prepare, implement scientific and practical recommendations, proposals aimed at improving the quality of legal regulation of wage employment in Kazakhstan. The study has two interrelated end goals: the development of a scientific and legal basis for Kazakhstan's accession to the Organization for Economic Cooperation and Development (OECD, Organization) and the unification of the national Labour legislation with universally recognized standards for the implementation of Labour relations in OECD countries.The aim is to theoretically substantiate the concept and content of the legal framework for ensuring human rights in the OECD countries; to generalize and develop ideas for solving the issues of improving the quality of legal regulation of the social and Labour sphere in Kazakhstan; to investigate problems and suggest ways of transforming the standards of wage Labour recognized in OECD countries into the Kazakhstani system of law.As a result of the research, conclusions and proposals are formulated aimed at improving and modernizing the norms of the Labour legislation of the Republic of Kazakhstan in the context of the development of all spheres of public administration and regulation in accordance with OECD recommendations and standards.


10.4335/78 ◽  
2009 ◽  
Vol 7 (2) ◽  
pp. 141-158 ◽  
Author(s):  
Vesna Pendovska ◽  
Aleksandra Maksimovska Veljanovska

This paper is about the local utility services in the decentralization process in the Republic of Macedonia. Particular emphasis is placed on the legal framework for financing municipal utility services through the decentralization process. Since the utility service tariffs are relatively low, the Macedonian utility companies want to increase their tariffs up to cost recovery levels to achieve higher standards required by the EU Directives. The paper also deals with financial relations between the central and local authorities versus the utility company management and the current state of providing utility services in light of financial issues. It has been found out that there is a huge potential to improve user charges. However, due to the current economic situation and the unwillingness of customers to pay higher fees, this solution cannot be applied for the time being. KEY WORDS: • public service delivery • financing municipal activities • public enterprise • Macedonia


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