scholarly journals The state relationship with religion: Defined through disciplinary procedures of accounting and regulation

2019 ◽  
Vol 24 (3) ◽  
pp. 356-382 ◽  
Author(s):  
Carolyn J Cordery

State regulation of charities is increasing. Nevertheless, although religious entities also pursue charitable objectives, jurisdictions often regulate them differently. In some states (including England until recently), the church (religious charities) are not called to account for their common-good contribution, despite owning significant assets and receiving public and government income. These regulatory and accounting variations emanate from a state’s historically informed positional relationship with religion, which may be discordant against increasing religious pluralism and citizens’ commonly-held beliefs. To open a debate on state–church relationships within the accounting history literature, this article analyses changes in England since 1534. It utilises a state–church framework from Monsma and Soper, combined with an application and extension of Foucauldian governmentality. The longitudinal study shows direct and indirect governmentality tools change with the state–church relationship. Such harmonisation of regulatory approach relies on citizens/entities subverting imposition of state demands which fail to meet their concept of common-good.

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
G Roos

Abstract Background Norwegian nutrition policy has during the last 50 years shifted from a focus on state concerns over the common good and social welfare towards increased individual responsibility and a focus on active consumers who make conscious choices. This paper investigates division of responsibility between the state and individuals by analysing parents' views on nutrition policy measures and responsibility for healthy eating. Methods In 2019, Norwegian parents with children aged 1-16 years (N = 1085; 59% women and 41% men), completed a web-based survey on children's food and clothing consumption. The questionnaire included questions about individual and state responsibility for healthy eating and nutrition policy measures. Results Preliminary results indicate that there is consensus among parents that health is an individual responsibility (75%), whereas simultaneously 30% indicated that the state should not interfere with people's eating. Among nutrition policy measures parents agree that the state should use food price regulation to support healthy eating (71%) and 94% agree that there should be lower prices (VAT) on fruits and vegetables. The majority of parents (65%) think that marketing of unhealthy food to children should be banned, and that the packed lunch should be replaced by a school meal, while the opinions around keyhole labelling are somewhat more varied (46% agree that the keyhole label makes choosing healthy food easier). Further analysis in relation to background (education, income etc.) and food consumption are planned. Conclusions Healthy eating is considered a personal responsibility by Norwegian parents. They support nutrition policy measures and especially agree that the state should use price regulation to endorse healthy eating. Key messages Consumer views on nutrition policy measures should be taken into account. Norwegian parents support state regulation, especially food price regulation measures.


2009 ◽  
Vol 11 (2) ◽  
pp. 169-180
Author(s):  
Peter Smith

The Canon Law of the Roman Catholic Church establishes the right of the Church to proclaim the Gospel and expound it, and to proclaim moral principles especially when this is required by fundamental rights or ‘for the salvation of souls’ (Canon 747). While this was taken for granted for centuries, society and culture have undergone rapid and extensive changes, especially over the last forty years. From what was once a Christian society and culture, we have moved to a multicultural and secular society, and have seen the rise of ‘ideological secularism’. The place of religion and religious values in the public forum is being questioned, and an aggressive secularism seeks to reduce religion and its practice to the private sphere. However, a healthy secularity should recognise both the autonomy of the state from control by the Church and also the right of the Church to proclaim its teaching and comment on social issues for the common good of humanity. This right is recognised in the 1948 Universal Declaration of Human Rights and the 1950 European Convention for the Protection of Human Rights and Fundamental Freedoms. From the Church's point of view, this right was recognised for all religions in the Second Vatican Council's ‘Declaration on Religious Liberty’. We must defend that right because the Church exists not for its own sake but for the sake of humanity.


2007 ◽  
Vol 10 ◽  
pp. 171-190
Author(s):  
Żaneta Oczkowska

What does ‘the neutrality of the state’ mean and is it possible? There are two colliding concepts in political thought regarding the extent of the state’s intervention in the life of an individual. The first of them is minimalist and the second is that of the common good. It is in this context that it is worthwhile analysing what neutrality means. The dispute between the advocates of the state’s neutrality and its enemies is not only of a theoretical nature. The lack of agreement in this matter often leads to political conflicts, which antagonise not only politicians but also society in its entirety, as in the case of abortion or euthanasia. Neutrality is one of the main features of a contemporary, liberal state. In the liberal approach, the standpoint may be also put forth that compromise and toleration are the most important of liberal and democratic values. The essence of this is the separation of the sphere of the state from that of morality, which results in the creation of a space for discussion, polemics and dispute. Involvement on the part of the state raises controversy, most of all in the moral sphere related to one’s philosophy of life. When we talk of the neutrality of the state, the issue which comes to the fore is that of religious toleration and an issue akin to this, the issue of relations between the state and the church. The contemporary understanding of this matter is more narrow. Neutrality of the state is associated with the latter’s remaining distant from any philosophy of life, and not necessarily only that which is rooted in religion. The issue of religious toleration has, however, contributed to a large degree to the debates on the neutrality of the state which are being carried out at present and the very idea of the neutrality of the state is like a generalisation of the role of the concept of neutrality with regard to religion.


2009 ◽  
pp. 42-61
Author(s):  
A. Oleynik

Power involves a number of models of choice: maximizing, satisficing, coercion, and minimizing missed opportunities. The latter is explored in detail and linked to a particular type of power, domination by virtue of a constellation of interests. It is shown that domination by virtue of a constellation of interests calls for justification through references to a common good, i.e. a rent to be shared between Principal and Agent. Two sources of sub-optimal outcomes are compared: individual decision-making and interactions. Interactions organized in the form of power relationships lead to sub-optimal outcomes for at least one side, Agent. Some empirical evidence from Russia is provided for illustrative purposes.


2019 ◽  
Vol 3 (1-2) ◽  
pp. 183-194
Author(s):  
Edmund Kee-Fook Chia

The phenomenon of religious pluralism is a fact that needs no further discussion. How society and institutions are negotiating its impact, however, certainly needs further scrutiny. Schreiter's call for the construction of local theologies invites us to explore how the preaching of the Gospel has to adapt to the realities of new situations. The present article focuses on Catholic educational institutions and how they are dealing with the multi-cultural and multi-religious communities that are now found not only outside of the schools and universities but also within them as well. Its concern is with how the identity and mission of these Catholic institutions are expressed and measured in the new contexts, taking seriously the teachings of the Church on the role they play in its evangelizing mission.


Author(s):  
Sergey Valerevich Belov ◽  
Irina Mikhalovna Kosmacheva ◽  
Irina Vyacheslavovna Sibikina

To solve the problem of information security management the method was proposed that allows determining the degree of importance of confidential documents of the organization. The urgency of the proposed algorithm was substantiated taking into account the requirements of the legislation of the Russian Federation in the sphere of information security. The stages prior to the formation of the list of confidential documents of the organization were described. A review of the main documents of the legal and regulatory framework was carried out including documents relating to the state regulation of relations in the sphere of information security. The classes of protected information for the accessing categories were considered. The criteria changes of the value of information in the process of time were represented. The algorithm of formation of the list of confidential documents of the organization based on the properties of information was offered. The algorithm is based on an expert method of pair comparison of alternatives. The result of the use of this method is a number of confidential documents, ranked in descending order of importance. For each document the weighting factor of importance can be calculated. The verification stage of the degree of expert consistency was included in the methodology to eliminate the use of erroneous expert data. The application of the methodology is illustrated by a calculated example.


2020 ◽  
Vol 19 (12) ◽  
pp. 2210-2224
Author(s):  
V.M. Sharapova ◽  
T.N. Medvedeva ◽  
E.A. Farvazova

Subject. The article considers a procedure for calculating and distributing State support to depressed agricultural regions in the framework of a new type of budget financing, i.e. compensating and stimulating subsidies. Objectives. The purpose is to evaluate the efficiency of the system of State regulation of agribusiness in a depressed region, determine the priority of modern methods of budgetary support from the State, improve the methodological approach to the distribution of State aid among subjects of the Russian Federation with low level of socio-economic development. Methods. The study draws on the abstract and logical method, methods of statistical analysis, grouping, comparison, and generalization. Results. We realized the objectives of the study, using the agricultural producers of the Kurgan Oblast case. The paper analyzes the condition of agricultural sector in the depressed region, assesses the State support system efficiency for the agricultural sector of the Trans-Ural region, considers government measures related to the regulation of the economy of backward regions. It presents an updated method of budget financing within an incentive subsidy by clarifying the calculations and introducing an additional indicator that reflects the level of remuneration of regional agricultural producers. Conclusions. The updated calculation methodology for incentive subsidies to depressed regions enables to build a certain economic rating of ten depressed regions of the Russian Federation, taking into account not only the volume of production and employment, but also the level of wages of agricultural workers.


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