scholarly journals Strategic environmental assessment and climate change in the Republic of Serbia: Support to development and adjustment process

Spatium ◽  
2011 ◽  
pp. 14-19 ◽  
Author(s):  
Tijana Crncevic ◽  
Igor Maric ◽  
Bosko Josimovic
Keyword(s):  
Climate Change ◽  
Planning Process ◽  
Good Practice ◽  
Legal Framework ◽  
Problem Area ◽  
Adjustment Process ◽  
Official Gazette ◽  
Current State ◽  
The Republic ◽  
Insight Into

The paper analyzes the SEA status in the Republic of Serbia in the context of climate change problem. In addition to an overview of current legal framework, status and relationship towards the planning process, special attention has also been dedicated to the analysis of current practice - the SEA of plans of different hierarchical levels - for the purpose of giving insight into the current state. The paper stress that the development of the SEA in Serbia has stagnated since the introduction of the Law on Strategic Environmental Impact Assessment (?Official Gazette of the Republic of Serbia?, no.135/2004 and 88/2010) in the sense that there are no special activities in innovating methodological and procedural framework, nor public participation initiatives. Further, results of research that has been carried out indicate that climate change problems have not been systematically treated in the SEA, i.e. in plans, and that the existing legal framework is not fully supportive of this problem area. Based on the results, the recommendations have also been formulated which, amongst other things, include the formulation of special guidelines for carrying out the SEA which would, in particular, treat climate change in the sense of instructions related to phases of planning, level and coverage of plans including also examples of good practice, as well as strengthening of institutional framework and permanent education.

Criminalistic Registration: Features and Prospects for Developing Kazakh and Foreign Practices

2019 ◽  
Vol 9 (5) ◽  
pp. 1759
Author(s):  
Gulnur Khasenovna SADYRBEKOVA
Keyword(s):  
Information Technologies ◽  
Evidence Base ◽  
Legal Framework ◽  
Historical Background ◽  
Registration System ◽  
Registration Data ◽  
Current State ◽  
Information Interaction ◽  
Legal Foundations ◽  
The Republic

This article examines the features of criminalistic registration in the Republic of Kazakhstan. Criminalistic activities play a significant role in fighting against crime and aim to uncover and investigate offences, to create the evidence base which is necessary for exposing and convicting criminals. Criminalistic registration is an integral part of these activities and their informational component, the use of which is fundamental for successful crime investigation in modern conditions. The article aims to analyze the current state of criminalistic registration in the Republic of Kazakhstan, to study foreign experience and present prospects for the formation and use of criminalistic registration data. The author of the article searches historical background of the modern criminalistic registration system, its organization and legal framework in the Republic of Kazakhstan, the global experience of combining and using different information databases to investigate crimes, assess the possibilities of advanced information technologies and international information bases to fight against crimes. As a result, the author has evaluated the criminalistic registration in Kazakhstan, its organizational and legal foundations, and prospects for its further development. The article suggests creating unified information system at the global level which will provide more opportunities for the use of forensic information. The novelty of the article lies in the fact that it proposes ways of international information interaction in order to fight against crime based on a deep analysis of the global use of forensic information bases.

scholarly journals Climate Change Disclosure: An Empirical Study On The Oil & Gas Companies Listed on Toronto Stock Exchange (TSX)

2021 ◽  
Author(s):  
Amirus Salat
Keyword(s):  
Climate Change ◽  
Climate Changes ◽  
Stock Exchange ◽  
Environmental Accounting ◽  
Point Of View ◽  
Toronto Stock Exchange ◽  
Current State ◽  
Oil Gas ◽  
The Relationship ◽  
Insight Into

This research investigates the current state of disclosure on the climate change issues of the oil & gas companies listed on the Toronto Stock Exchange (TSX). Using a sample of 58 companies, I conduct a content analysis of their publicly available documents and develop a disclosure index. The study demonstrates that there is a significant association between the level of disclosure of climate change issues (disclosures index) and the board of director’s effectiveness (measured by Board Shareholder Confidence Index) for Canadian oil & gas companies. This study also explores the association between firms’ value and the level of climate change disclosure. The empirical evidence indicates that the investors take the extent of disclosures on climate changes into considerations when they assess the market value of the firms. This study contributes to environmental accounting literature because it examines the relationship between climate change disclosures and corporate governance. From a practical point of view, the outcome of this analysis will help Canadian Securities Administrator (CSA) to have insight into climate change disclosures practices and provides a frame of references for developing related disclosures requirement.

scholarly journals CHALLENGES FACING THE CURRENT STATE OF EXPORT POTENTIAL (IN THE CASE FOR AZERBAIJAN)

2021 ◽  
Vol 43 (04) ◽  
pp. 04-09
Author(s):  
Ayten Mekhraliyeva Ayten Mekhraliyeva
Keyword(s):  
Economic Development ◽  
Foreign Relations ◽  
State Intervention ◽  
Legal Framework ◽  
Legal Regulation ◽  
Economic Relations ◽  
Export Activity ◽  
Current State ◽  
Modern System ◽  
The Republic

The purpose of the study is to identify the importance of increasing export activity in ensuring economic development and the main conditions for increasing the country's export potential, to stimulate exports based on an assessment of the current state of export operations. Moreover, the study determines the directions for increasing the country's export potential and improving the legal framework for its use, furthermore, compile the adequate suggestions and recommendations. The report identifies the importance of export activities in the modern system of economic relations; The main conditions for increasing the export potential in the Republic of Azerbaijan and the stimulated means of using the export potential have been studied; the need for legal regulation of state intervention to increase the export potential of Azerbaijan and promote its implementation was substantiated; the system of legislative acts regulating the implementation of export operations was analyzed; the mechanisms of realization of the existing state support in the field of export stimulation in our country have been studied; The directions of improving the legal framework to increase the export potential and stimulate exports have been identified in our country. Keywords: export, foreign relations, economic development, growth, international trade.

RESULTS OF TAX REFORM:IMPROVING THE TAXATION OF PROPERTY INCOME OF INDIVIDUALS

2021 ◽  
Vol 4 (5) ◽  
pp. 78-84
Author(s):  
Komil Mamatmurodovich Sayidov ◽  
Keyword(s):  
Income Tax ◽  
Legal Framework ◽  
Minimum Amount ◽  
Individual Property ◽  
Current State ◽  
Property Income ◽  
The Republic ◽  
Legal Entities

This article examines the property income of individuals in accordance with the legal framework of the Republic of Uzbekistan, their composition, the current state of taxation of property income of individuals. According to the results of the study, it wasproposed to reconsider the minimum amount of rent for property leases, as the minimum rent for the use of state-owned realestate for legal entities is very low, legal entities -business approval of separate rental rates for entities; taking into accountthat it is not less than the minimum amounts established for individuals.Keywords: Tax Code of the Republic of Uzbekistan, individual, property income, objects belonging to individuals, income declaration, income tax, source of income

Organizational and Legal Aspects of Public Services Delivery in the Republic of Kazakhstan

2019 ◽  
Vol 9 (5) ◽  
pp. 1819
Author(s):  
Leila ZHANUZAKOVA ◽  
Meruyert DOSSANOVA ◽  
Muslim TAZABEKOV ◽  
Eduard MUKHAMEJANOV
Keyword(s):  
Public Services ◽  
Legal Framework ◽  
Legal Regulation ◽  
International Experience ◽  
The State ◽  
Services Delivery ◽  
Current State ◽  
State And Society ◽  
The Republic ◽  
Further Development

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

scholarly journals Climate Change Disclosure: An Empirical Study On The Oil & Gas Companies Listed on Toronto Stock Exchange (TSX)

2021 ◽  
Author(s):  
Amirus Salat
Keyword(s):  
Climate Change ◽  
Climate Changes ◽  
Stock Exchange ◽  
Environmental Accounting ◽  
Point Of View ◽  
Toronto Stock Exchange ◽  
Current State ◽  
Oil Gas ◽  
The Relationship ◽  
Insight Into

This research investigates the current state of disclosure on the climate change issues of the oil & gas companies listed on the Toronto Stock Exchange (TSX). Using a sample of 58 companies, I conduct a content analysis of their publicly available documents and develop a disclosure index. The study demonstrates that there is a significant association between the level of disclosure of climate change issues (disclosures index) and the board of director’s effectiveness (measured by Board Shareholder Confidence Index) for Canadian oil & gas companies. This study also explores the association between firms’ value and the level of climate change disclosure. The empirical evidence indicates that the investors take the extent of disclosures on climate changes into considerations when they assess the market value of the firms. This study contributes to environmental accounting literature because it examines the relationship between climate change disclosures and corporate governance. From a practical point of view, the outcome of this analysis will help Canadian Securities Administrator (CSA) to have insight into climate change disclosures practices and provides a frame of references for developing related disclosures requirement.

scholarly journals MEDIATION – CURRENT STATE OF USE IN THE REPUBLIC OF NORTH MACEDONIA

2021 ◽  
Vol 37 (1) ◽  
pp. 43-52
Author(s):  
Faton Shabani
Keyword(s):  
Dispute Resolution ◽  
Legal Framework ◽  
Third Party ◽  
Key Factors ◽  
Negotiated Settlement ◽  
Construction Disputes ◽  
Current State ◽  
The Republic ◽  
The Cost ◽  
Privacy And Confidentiality

Mediation is a flexible, non-binding dispute resolution method in which a neutral (impartial) third party (mediator) helps two or more disputes to reach a voluntary, negotiated settlement of their disputes. Mediation, emerging strongly as an alternative method of dispute resolution (with the help of neutral third party), has made litigation today not to be treated as the only option for dispute resolution between individuals and businesses. As a means for resolving disputes it has found application especially in business, labor, family, insurance, consumer and construction disputes. The cost, speed and expertise of resolving disputes are some of the key factors that attract individuals, businesses, organizations but also state bodies and institutions to support and promote mediation in this era of globalization and life and activity exposed to the dynamics of contemporary developments. Added to this, however, is the acceptance in the vast majority of cases of dispute resolution reached by both parties to the dispute, but also the privacy and confidentiality of the resolution of their case. Despite the fact that mediation internationally has already been seriously established in the area of dispute resolution, in the Republic of North Macedonia, the legal framework and implementation in practice is at the forefront. For this reason, in addition to the empirical, descriptive and normative treatment, the author through the methods of analysis, synthesis and statistical method processes the official results of the Ministry of Justice to give a clear picture of the trends of the use of mediation in dispute resolution over a period of 5 years (2016-2020) in the Republic of North Macedonia.

scholarly journals Maritime spatial planning in Croatia – necessity or opportunity for balanced development

Pomorstvo ◽  
2016 ◽  
Vol 30 (1) ◽  
pp. 82-87
Author(s):  
Mirjana Kovačić ◽  
Astrid Zekić ◽  
Biserka Rukavina
Keyword(s):  
Spatial Planning ◽  
Planning Process ◽  
Legal Framework ◽  
Central Position ◽  
Practical Application ◽  
Human Influence ◽  
Balanced Development ◽  
Efficient Management ◽  
The Republic ◽  
Maritime Spatial Planning

Understanding the complete human influence on maritime space has the central position in the planning process. Maritime spatial planning logically connects on integral planning of coastal area. Applying integral management on coastal and maritime area, together with the establishment of the process of maritime spatial planning makes the coupling regarding managing of the resources; all that is directed to the existence of sustainable development. Maritime spatial planning (MSP) is the process of analyzing and separating spatial and temporal divisions of human activities in the maritime area. Croatia, even though it is extremely maritime country, has not yet established complete legal framework for setting up MSP. This paper analyzes European legal framework for implementation of MSP process in Croatia. It provides the overview of the accomplishments achieved until today, as well as achievements of the Republic of Croatia during establishing legal and institutional framework for establishment and implementation of maritime spatial planning. The overview of application of MSP in European practice is specially presented. The purpose of the paper is to analyze the growing needs for maritime space and the manners of amortization of its unorganized use. The goal of this paper is to point on the importance of adopting legal regulations regarding MSP and their practical application. Efficient management and protection of natural resources is specially emphasized, all for the purpose of reducing conflicts in maritime areas.

scholarly journals NON-DISCLOSURE OF FINANCIAL STATEMENTS OF PUBLIC COMPANIES AS AN ECONOMIC OFFENSE IN THE REPUBLIC OF SERBIA

2021 ◽  
Vol 25 (3) ◽  
Author(s):  
Marija Kostić ◽  
Vule M. Mizdraković ◽  
Vladimir Mitić
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Legal Framework ◽  
Timely Manner ◽  
Public Companies ◽  
Official Gazette ◽  
Time Period ◽  
The Republic

The successful functioning and development of the capital market, along with the possibility of attracting new investments is largely contingent on the quality of financial reporting and the availability of the statements themselves. In view of the fact that the new Law on Accounting of the Republic of Serbia came into force, the question arises to what extent public companies respect legally prescribed deadlines for submitting their statements and by doing so do not commit an economic offense. The primary goal of this paper is to draw attention to the importance of a standardized and efficient legal framework that obliges public companies to publish financial statements in a timely manner. A survey was conducted that encompassed 416 public companies listed on the Belgrade Stock Exchange and their corresponding financialstatements for 2018, as the reporting period. We tried to establish whether the sampled companies disclosed their statements within the deadline prescribed by the Law on Accounting (Law on Accounting, Official Gazette of RS, 62/2013, 30/2018). The results show that most companies disclosed financial statements during the period when they are still considered useful to potential and existing investors. Nevertheless, practice showed that there was room for improvement, and this was achieved with the adoption of the new Law on Accounting, which took effect on January 1, 2020. It integrates the deadline for compiling and disclosing statements, which in fact shortens the time period during which information on the companies’ operations should be made available to the general public and potential investors.

scholarly journals The condition of participatory planning in Serbia and how it can be improved

2017 ◽  
Vol 8 (3) ◽  
pp. 8-12
Author(s):  
Margita Vajović
Keyword(s):  
Planning Process ◽  
Good Practice ◽  
Participatory Planning ◽  
Planning Theory ◽  
The Political ◽  
Current State ◽  
Legislative Framework ◽  
Political Background ◽  
The Subject ◽  
Spatial Plan

Participatory planning theory, as a system of planning which is sensitive to the aspirations of citizens and protects public interest and values, is present in Serbian planning practice for more than a decade. It has legal basis and methodology modeled on global experience, but it is still very much reactionary model - thus it failed to fulfil its primary purpose, which is to include the citizens in the planning process from the very beginning. This article will address the current overview of the planning process in Serbia. It will briefly explain the legislative framework of public participation in spatial development, the steps in plan drafting process in which citizens are included and the political background of this process. It is important to mention the existing models of informing citizens and show why they work so poorly. It will also give a brief overview on the structure and work of the committee for approval of the plans. This summarizing of the current situation will show the problem of indifference of citizens to engage in the planning process as a coherent group with problems, visions and goals about their city. It will also address inadequate models of informing the citizens and almost non-existing models of active participation of citizens in the planning process. Besides the review of the current state, this article will feature a description of participation techniques from a literature review on the subject of participatory planning that can be applied in Serbia. Shifting the scale from national to municipality level, this article will also depict the opportunities and administrative constraints when it comes to drafting a spatial plan on a local scale, on the example of municipality of Požega. This is one of the rare examples of good practice when it comes to the communication of municipality and its inhabitants involved in the planning process.

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