scholarly journals Evolution of Public Finance in Selected Countries

2021 ◽  
pp. 163-184
Author(s):  
Richard Bartes
Keyword(s):  
Public Finance ◽  
Comparative Methods ◽  
Point Of View ◽  
European Countries ◽  
Historical Background ◽  
Scientific Methods ◽  
The Public ◽  
Analysis And Synthesis ◽  
Background Context

This contribution deals with the evolution of public finance in two selected European countries. France and Germany were selected as countries to compare their evolution of public finance. The reason why the two countries were chosen is their general proximity to each other in many respects. From a professional point of view, i.e. from the point of view of the discipline of public finance, however, these are countries with different concepts of public finance disciplines. The contribution presents the historical background, context and consequences of this evolution. The relevant public finance evolution is divided into several historical stages in each country. The contribution focuses on each stage separately and points out solutions and effect of each stage. The main aim of the contribution is to confirm or disprove the hypothesis that the evolution of the public finance discipline was different in each of the selected countries. The scientific methods used in the article are analysis and synthesis, description and comparative methods.

scholarly journals Stationary Traffic as a Factor of Tourist Destination Quality and Sustainability

2021 ◽  
Vol 13 (7) ◽  
pp. 3965
Author(s):  
Robert Maršanic ◽  
Edna Mrnjavac ◽  
Drago Pupavac ◽  
Ljudevit Krpan
Keyword(s):  
Synthesis Method ◽  
Hotel Industry ◽  
Point Of View ◽  
Tourist Destination ◽  
Scientific Methods ◽  
Tourist Destinations ◽  
Analysis And Synthesis ◽  
The Republic ◽  
Method Analysis

Since the Republic of Croatia is one of the most popular European and world tourist destinations, the aim of this paper is, from the user’s (n = 596) point of view, to research the importance of stationary traffic in tourist destinations. The purpose of this paper is to point out the possibilities of improving the tourist destination quality and sustainability through an adequate parking service. In order to corroborate constructed scientific hypotheses, a larger number of scientific methods were used from which a polling method, analysis and synthesis method, descriptive statistics method, t-test, and analysis of variance (ANOVA) should be singled out. The major finding of this paper indicates a relatively big importance of stationary traffic (M = 6.51; SD = 2.21) as an element of tourist destination quality. Moreover, regarding the quality of tourist destination, the results of this paper suggest that the parking space availability is more important than the way parking or parking payment are organized. Between the experienced parking problem in a tourist destination and age on one side and evaluation of the importance of stationary traffic as an element of tourist destination quality on the other side, a statistically important connection was established. Gained knowledge can be particularly helpful to hotel industry managers but also to traffic managers whose duty is to provide an adequate number of parking spaces in tourist destinations.

scholarly journals The Forms of Criminal Prosecution

Legal Concept ◽  
2021 ◽  
pp. 167-175
Author(s):  
Ilya Dikarev ◽  
◽  
Sailaubek Baymanov ◽  
Keyword(s):  
Criminal Procedure ◽  
Point Of View ◽  
Criminal Prosecution ◽  
Legal Interpretation ◽  
Scientific Methods ◽  
Theoretical Position ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
The Subject ◽  
The Common

Introduction: the paper discusses the possibility of differentiating the forms of criminal prosecution. The critical analysis is subject to the widespread position in the science of criminal procedure that the forms of criminal prosecution are suspicion and accusation. This point of view is based on the conclusion that the content of criminal prosecution varies depending on the degree of proof of the guilt of the person subject to criminal prosecution. Concerning compliance with the principle of adversarial parties, the theoretical position is also evaluated, according to which one of the forms of criminal prosecution is conviction. The question of the grounds for differentiating the forms of criminal prosecution is studied. Purpose: the confirming the unified nature of the criminal prosecution carried out during the pretrial proceedings, regardless of the procedural position of the person accused of committing the crime. Methods: the paper uses the general scientific methods of analysis and synthesis, a systematic approach, as well as specific scientific methods: legal interpretation and logical-legal. The methodological framework was the dialectical method. Results: the study of the common position in the science of criminal procedure, according to which criminal prosecution at different stages of its implementation consistently takes the forms of suspicion and accusation, showed its inconsistency. From the standpoint of philosophy, the content always has a determining value, and the form is always determined. Accordingly, to establish a change in the form of criminal prosecution, it is necessary to make sure that the content of this activity changes. However, the degree of proof of the person’s involvement in the crime is not reflected in the content of the accusatory activity, it remains the same. Therefore, suspicion and accusation do not form the independent forms of criminal prosecution. At the same time, the differentiation of the forms of criminal prosecution is possible, but on different grounds. Conclusions: the differentiation of the forms of criminal prosecution should be made depending on, first, the organization of procedural activities that determine the role and powers of the subject of criminal prosecution in the process of proof; secondly, the procedural status of the participant in the criminal process on the part of the prosecution and, thirdly, the content of the fact in issue.

scholarly journals Evolution of correlation of terms sign and symbol in general semiotics, linguistics, and cultural studies

2020 ◽  
Author(s):  
Nadiia Pashkova
Keyword(s):  
Cultural Studies ◽  
Interdisciplinary Approach ◽  
Comparative Methods ◽  
The Other ◽  
Theoretical Conclusion ◽  
Scientific Methods ◽  
Genetic Method ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Linguistic Methods

The purpose of the article is to analyze the views on the relation between sign and symbol in modern linguistics and cultural studies and to formulate a theoretical conclusion in order to avoid misunderstandings in scientific works. The methodology is based on the application of an interdisciplinary approach to the study of the central concepts of semiotics, linguistics, and cultural studies. In addition to general scientific methods of analysis and synthesis, a cultural-genetic method was used, as well as such linguistic methods as descriptive, comparative, methods of functional and conceptual-ideographic analysis. The scientific novelty of the study is that it first revealed the cause of differences in the interpretation of the relation between sign and symbol in traditional semiotics, modern linguistic and cultural studies, and formulated recommendations for their definition. Conclusions. It is proved that the opposition of sign and symbol in modern humanities is based on the special symbolism of the symbol, which distinguishes it from the other signs, classified by Ch. Pierce in traditional semiotics. Genetically, a symbol is a sign that has developed particular anthropogenic trait distinctions, contrasting with other signs, which nevertheless does not completely remove its sign properties and functions.

scholarly journals Accrual accounting and public finance reforms in Hungary: the study of application in the public sector

2020 ◽  
Vol 183 (5-6) ◽  
pp. 89-105
Author(s):  
Csaba Lentner ◽  
◽  
Petronella Molnar ◽  
Vitez Nagy ◽  
◽  
...  
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Historical Background ◽  
Accounting System ◽  
The European Union ◽  
Accrual Accounting ◽  
Public Funds ◽  
The Public ◽  
Table Analysis ◽  
The Impact

Introduction. The increasing measurability of performances in the public sector in the countries of the post-soviet region, including Hungary, has come to the limelight in recent decades. Accrual accounting, adopted in Hungary in 2014 on the recommendation of the European Union, provides decision-makers with reliable information and simultaneously improves transparency in spending. Purpose and Methodology. This study focuses on the impacts and synergies of the parallel comprehensive reforms in the public finances and the adoption of the accrual accounting system. We conducted an empirical research among 2425 budgetary organisations (during June 2018 - January 2019) and analysed the correlation between the variables with cross-table analysis. Our survey covered 19.1 per cent of all the budget organisations in Hungary. Thus, thanks to the sample size the survey results analysis gives a comprehensive view of the entire country based on the real feedback regarding the implementation of the new practices. Results. In the course of the survey, the organisations were asked to describe how they were affected by the transition to the new accounting system, how they had prepared for the statutory changes and compliance, what additional tasks the adoption of the new system required of them, and how they evaluated the impacts of the application of accrual accounting after five years. The inquiry focussed on the impact this new accrual-based accounting system had on the business management of the given organisation and thus the efficient use of public funds. The results confirm that the historical background and the peculiarities of managing public funds in a country should also be taken into account during the adoption of reforms along with thorough preparation. Our research also sheds light on the fact that the successful 2014 adoption of accrual accounting could achieve its full purpose in an environment ensured by comprehensive public finance reforms and laws adopted after 2010. In other words, the precondition of enforcing the new rules of accrual accounting applied in the public sector included the reinforcement of budgetary regulation and control procedures. Conclusion. The study reports more favourable public sector procedures, proves that the adoption of accrual accounting has been justified and that the higher focus on performance and efficiency achieved through accrual accounting is important.

General Theoretical Aspects of Legal Development

2019 ◽  
Vol 10 (7) ◽  
pp. 2047
Author(s):  
Anatolii KRYZHANOVSKYI ◽  
Denys MANKO ◽  
Olena SIERYKH ◽  
Natalia ATAMANOVA ◽  
Antonina ZGHAMA
Keyword(s):  
Public Relations ◽  
Functional Method ◽  
Structural Method ◽  
Scientific Methods ◽  
The Public ◽  
Legal Development ◽  
Legal Method ◽  
Analysis And Synthesis ◽  
Legal Communication ◽  
Quantitative Changes

The processes of globalization (that have taken place over the last decades) have contributed too many transformations in legal processes. The same changes are being followed in legal development. Therefore, it is important to analyze the general theoretical aspects of legal development at the present stage. The purpose of this work is to study the general theoretical aspects of legal development. The object of the study is the general theoretical aspects of legal development. The subject of the study is the public relations that influence legal development, as well as the analysis of patterns and general theoretical aspects of such development. The research methodology consists of general theoretical and special scientific methods, namely: hermeneutic method, system-structural method, structural-functional method, historical-legal method, comparative - legal method, formal-logical methods (analysis and synthesis, induction and deduction, proof and refutation, comparison, generalization). As a result of the research, the general theoretical aspects of legal development are analyzed, the peculiarities of formation and existence of qualitative and quantitative changes in the legal sphere of public life are revealed, reflecting the level of legal development of an individual and community of people, the degree of perfection of forms of their legal communication and interaction.  

scholarly journals CONTROVERSIAL ISSUES OF SUBSUMPTION OF MALFEASANCE

2018 ◽  
Vol 2 (2) ◽  
pp. 64-69
Author(s):  
Evgeny Evgenyevich Zabuga
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Criminal Code ◽  
Point Of View ◽  
Controversial Issues ◽  
Scientific Methods ◽  
Legal Method ◽  
Analysis And Synthesis ◽  
Scope Of Application ◽  
The Russian Federation

The subject. The article deals with subsumption of malfeasance, judicial characterization of such white-collar crimes.The purpose of the paper is to answer the question of admissibility of qualification of ho-mogeneous actions of a person according to two separate art. 285 and 286 of the Criminal Сode of the Russian Federation.The methodological basis of the research includes general-scientific methods (analysis and synthesis, system-structural approach) as well as academic methods (formal-legal method, method of interpretation of normative legal and judicial acts).Results and scope of application. Within the meaning of paragraph 15 of the Resolution of Plenum of Supreme Court of the Russian Federation, it is absolutely clear that legal actions of an official, which were not caused by official necessity, must be qualified under art. 285 of the Criminal Code of the Russian Federation.Not only legally, but even from the point of view of ordinary logic, the qualification of ho-mogeneous actions by different criminal law norms is unacceptable.Due to the fact that art. 286 of the Criminal Code of the Russian Federation is not a crime of corruption by its characteristics, art. 285 of the Сriminal Сode of the Russian Federation cannot be regarded as a special case of abuse of power.Conclusions. This is unacceptable to qualify the homogeneous actions of a person according to two separate articles – art. 285 and 286 – of the Criminal Сode of the Russian Federation. It is necessary to add the Resolution of Plenum of Russian Supreme Court from October 16, 2009, No. 19 by the provisions more specifically delimiting qualification of malfeasance crimes according to art. 285 and 286 of the Criminal Сode of the Russian Federation.

scholarly journals Public Finance Sectors Central and Eastern European Countries and in Developed Countries

2018 ◽  
Vol 18 (2) ◽  
pp. 31-48
Author(s):  
Renata Małkowska
Keyword(s):  
Public Finance ◽  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Developed Countries ◽  
European Countries ◽  
Social Spending ◽  
Eastern European ◽  
The Public ◽  
Per Capita ◽  
Eastern European Countries

This paper analyses the interdependencies between state debt and the volume of the public sector’s expenditure, focusing particularly on pro-social spending. These phenomena have been studied in relative values (versus GDP) and in absolute values (per capita). This served as the grounds for an attempt to identify general directions of the public finance policies followed by countries in the Central and Eastern Europe and in selected highly developed countries.

scholarly journals THE POSSIBLE SUBJECTS WITH PUBLIC AUTHORITY IN EUROPEAN COUNTRIES

2019 ◽  
Vol 7 (4) ◽  
pp. 822-826
Author(s):  
Fedor F. Chaplickij ◽  
Marina V. Markhgeym ◽  
Marina S. Savchenko ◽  
Viktor N. Strukov ◽  
Sergey A. Zaporozhets
Keyword(s):  
Eastern Europe ◽  
Legal Status ◽  
Public Authority ◽  
European Countries ◽  
Scientific Methods ◽  
Dialectical Approach ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Scientific System ◽  
Legal Fact

Purpose: This study was aimed at analyzing the constitutional consolidation of the oath in the states of Eastern Europe, using various criteria. Methodology: The present study was carried out based on a dialectical approach to investigate legal phenomena and processes, using general scientific (system, logical, analysis and synthesis) and private scientific methods. Result: The findings of the study were systematized with a certain sequence and set out taking into account recipients of the oath; identification of the oath as a legal fact for acquisition/loss of the legal status of a subject of public authority, and general and specific provisions in the texts of the oath. Applications: This research can be used for the universities, teachers and politic students. Novelty/Originality: In this research, the model of public authority in European countries is presented in a comprehensive and complete manner.

scholarly journals MEDIATION INSTITUTION: EXPERIENCES FROM COUNTRIES ACROSS THE WORLD

2019 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Mykhailo Pitiulych ◽  
Iryna Nakonechna
Keyword(s):  
Dispute Resolution ◽  
European Countries ◽  
Main Task ◽  
Scientific Methods ◽  
Legal Method ◽  
Labour Dispute ◽  
The Us ◽  
The World ◽  
Analysis And Synthesis ◽  
The Subject

The aim of the article is to study the process of implementation of the institute of mediation in Ukraine and across the world. The subject of the study is mediation institution, analysed from scientific perspectives and on the basis of provisions of foreign and Ukrainian legislation. Methodology. The study is based on general scientific and special-scientific methods and techniques of scientific knowledge. The logical semantic method enabled to determine the content of the concepts of “mediation” and “labour dispute”. The comparative legal method enabled to compare the doctrinal approaches to this issue. The same method enabled to analyse the legislation on the subject matter in the US and leading European countries. The normative dogmatic method enabled to interpret the content of legal regulations of domestic and foreign legislation that regulate the issue of mediation. The systemstructural method enabled to identify the main differences of mediation from other ways of economic dispute resolution. Methods of analysis and synthesis enabled to identify the main purpose of mediation and the main task of a mediator, as well as the key advantages of this institution. The method of legal modelling enabled to develop proposals regarding this institution introduction in Ukrainian legislation. Practical implications. Studies on mediation institution in the US and leading European countries helped to develop recommendations for this institution introduction in Ukrainian legislation, as well as to identify issues requiring further consideration and research. Relevance/originality. The concepts of “mediation” and “greenmail” are defined. The main purpose of mediation and the main task of a mediator, as well as the key advantages of this institution, are identified. In Ukraine, in comparison with other countries, the indecisiveness and inconsistency of the actions of the domestic legislator are stated as the key problem of mediation institution. It is underlined that nowadays-Ukrainian society is ready for this institution’s introduction because mediation is the alternative way of dispute resolution, which enables to solve a number of social and economic problems.

scholarly journals Winding up of open pension funds (OFE-s) in the context of Poland’s fiscal situation

2020 ◽  
pp. 30-40
Author(s):  
Grzegorz Gołębiowski ◽  
◽  
Piotr Russel ◽  
Keyword(s):  
Public Finance ◽  
Social Insurance ◽  
Negative Impact ◽  
Geometric Mean ◽  
Pension Funds ◽  
Point Of View ◽  
The Public ◽  
Social Insurance Institution ◽  
The Social ◽  
Central Statistical

Purpose – The aim of the paper is to assess changes in the functioning of open pension funds (OFE-s) in the context of Poland’s fiscal situation. These changes are beneficial from the point of view of the current condition of the public finance sector, however in the longer term they may have a negative impact on Poland’s fiscal situation. Research method – The authors analysed and processed data and information available from Eurostat, the Central Statistical Office, publications from the Ministry of Finance, the stooq.pl portal listing quotes on the financial market and publications in which the authors estimated hidden debt in Poland. Based on the analysis undertaken, conclusions relating to the studied problem were formulated. Results – The changes initiated in 2011 and consisting in limiting the significance of the capital pillar of the social security system in Poland (OFE-s), and subsequently planned in 2020, the final liquidation of open pension funds has a positive effect on the current condition of the public finance sector in Poland limiting the borrowing needs of the state, the deficit and registered public debt. The changes weaken Poland’s fiscal position as they contribute to a significant increase in hidden debt recorded on individual accounts and sub-accounts at the Social Insurance Institution. Originality /value – It was proved that in the years 2013-2019 the indexation rate (measured by the geometric mean) of funds on pension sub-accounts at the Social Insurance Institution was 36.7% higher than the profitability of 10-year treasury bonds, thus generating additional hidden debt. The analysis also indicated the possible negative long-term consequences for Poland’s fiscal situation resulting from the final liquidation of open pension funds.

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