scholarly journals COSTS OF THE HUMAN CAPITAL AND DEVELOPMENT OF THE SOCIAL POTENTIAL IN ACCOUNTING SYSTEM FOR CENTRAL AND EASTERN EUROPE

2020 ◽  
pp. 182-196
Author(s):  
Alexander PSHINKO ◽  
Liudmila GOLOVKOVA ◽  
Viktoriia KOLOMIIETS ◽  
Liliia DOBRYK
Keyword(s):  
Human Capital ◽  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Social Protection ◽  
Accounting System ◽  
Capital Costs ◽  
Budget Analysis ◽  
Potential Development ◽  
The Social ◽  
Social Potential

Nowadays, human capital and social potential become the most valuable resource for the harmonious development of the national economy. Expenditure on human capital and social development should occupy a significant part in the state budgets of countries. Therefore, accounting of such expenses is extremely important. The purpose of the study is to reveal the possibility of accounting for expenditures on the human capital and social potential development in the accounting system of the Central and Eastern Europe, provide recommendations for the current accounting system. The research revealed the plurality and ambiguity of the interpretation for the categories «human capital» and «social potential». The regulatory and legislative uncertainty complicates the accounting of the human capital costs and development of the social potential. These categories must be defined by law. As per normative and methodological basis for the accounting of the human capital, it would be better to apply the International Financial Reporting Standards. The absence or misrepresentation of information about available human capital are contrary to IFRS requirements and reduces or exaggerates the value of the organization. It is offered in IFRS, to provide a comprehensive accounting of the cost for the human capital and developing social capacity. The budget of the Central and Eastern European countries includes only the costs of social protection, health, education, recreation, culture, religion. After the budget analysis was conducted, the authors proposed to develop new objects of accounting (human capital, social potential), accounting standards for it. A part of the GDP expenses should be directed to the financing of the human capital expenditures and social potential development. JEL: E24, G41, H83.

scholarly journals The comparative empirical analysis of the social protection system in selected Central and Eastern European countries: Emerging models of capitalism

2020 ◽  
Vol 56 (2) ◽  
pp. 159-175
Author(s):  
Piotr Maszczyk
Keyword(s):  
Eastern Europe ◽  
Path Dependence ◽  
Central And Eastern Europe ◽  
Social Protection ◽  
European Countries ◽  
Protection System ◽  
Eastern European ◽  
The Social ◽  
Western European ◽  
Institutional Architecture

AbstractThis article analyzes the institutional architecture and the level of similarity between the social protection system in 11 new EU member states from Central and Eastern Europe and chosen Western European countries, representing four different models of capitalism identified by Amable. In the selected institutional area, a comparative analysis was performed, and based on it, similarity hexagons were created. They serve the purpose of comparing Central and Eastern European (CEE) countries with Western European countries of reference. The dynamic approach adopted in this study—two different time periods were compared—allows an analysis of path dependence and the evolution of institutional architecture over time. The analysis indicates that in 2014, in the area of social protection, almost all CEE countries, apart from Latvia and Romania, were most comparable to the Continental model of capitalism represented by Germany. Nevertheless, the variety of results for the individual variables (especially input and output variables) and substantial changes between 2005 and 2014 also show that the model of capitalism prevailing in Central and Eastern Europe in the area of the social protection system is evolving constantly at a very fast pace and thus currently may be called a hybrid or even patchwork capitalism.

Constitutional Breakdown, Backsliding, or New Post-Conventional Constitutionalism?

2020 ◽  
pp. 39-50
Author(s):  
Adam Czarnota
Keyword(s):  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Historical Narratives ◽  
Potential Development ◽  
The Social ◽  
The World ◽  
Social Source

In the text the author tackles the issue of constitutional crisis in Central and Eastern Europe (CEE). It analyses the social source of constitutionalism in CEE after 1989. It criticizes the mainstream approach to the crisis as labelling rather than developing tools for analyses. It proposes different interpretations of the present crisis as the potential development of a new post-conventional constitutionalism in this part of the world. The new post-conventional constitutionalism is deeply rooted in historical narratives and is an escape from legal constitutionalism.

scholarly journals Introduction: Travelling from West to East: Think Tank Model Adaptation to Central and Eastern Europe

2020 ◽  
pp. 088832542094683
Author(s):  
Katarzyna Jezierska ◽  
Serena Giusti
Keyword(s):  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Special Section ◽  
Blind Spot ◽  
Think Tanks ◽  
Think Tank ◽  
The Social ◽  
Short Period ◽  
English Speaking ◽  
English Speaking World

This article is part of the special section “Think Tanks in Central and Eastern Europe” guest-edited by Katarzyna Jezierska and Serena Giusti. This is an introduction to the Special Section on Think Tanks in Central and Eastern Europe. Apart from this introduction, the Section includes four articles, which explore the nature and conditions of think tanks operating in Belarus, Ukraine, Czech Republic, and Poland. Think tanks are usually understood as institutions claiming autonomy whose main aim is to influence policy making based on the social analysis they produce. The most apparent blind spot in extant think tank research is its predominant focus on the English-speaking world. We argue that by focusing on think tanks in non-Western contexts, we can better understand think tanks. When studying the diffusion of the organizational form of think tanks to new contexts, it is not enough to maintain the “sender” perspective (the formulation of the institutional characteristics of think tanks in the contexts in which they first emerged). We need to complement or even modify that perspective by also taking into account the “receiver” perspective. In other words, internationally circulated ideas and institutional patterns are always interpreted and translated in local “receiving” contexts, which coproduce, reformulate, and readjust the blueprint. Our focus in this Section is therefore on the translation and local adaptation of the think tank institution in the context of Central and Eastern Europe, a region that has undergone deep changes in a relatively short period.

Social Quality in a Transitive Society

2019 ◽  
Vol 9 (1) ◽  
pp. 32-50 ◽  
Author(s):  
Valeriy Heyets
Keyword(s):  
Welfare State ◽  
Eastern Europe ◽  
Central And Eastern Europe ◽  
The Other ◽  
Social Quality ◽  
The Social ◽  
The One ◽  
Quality Approach ◽  
The Welfare State

Nearly 30 years of transformation of the sociopolitical and legal, socioeconomical and financial, sociocultural and welfare, and socioenvironmental dimensions in both Central and Eastern Europe, including Ukraine, has led to a change of the social quality of daily circumstances. On the one hand, the interconnection and reciprocity of these four relevant dimensions of societal life is the underlying cause of such changes, and on the other, the state as main actor of the sociopolitical and legal dimension is the initiator of those changes. Applying the social quality approach, I will reflect in this article on the consequences of these changes, especially in Ukraine. In comparison, the dominant Western interpretation of the “welfare state” will also be discussed.

Introduction: Politics and Current Challenges of Demography in Central and Eastern Europe

2020 ◽  
Vol 34 (4) ◽  
pp. 879-892
Author(s):  
Tsveta Petrova ◽  
Tomasz Inglot
Keyword(s):  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Special Section ◽  
Cultural Dimensions ◽  
Policy Responses ◽  
Demographic Challenges ◽  
The Social ◽  
And Migration ◽  
Europe Today

This article belongs to the special cluster, “Politics and Current Demographic Challenges in Central and Eastern Europe,” guest-edited by Tsveta Petrova and Tomasz Inglot. In this article, we introduce a multidisciplinary and multimethod, special section on the intersection of politics, policy, and the current challenges of demography in Hungary and Poland. We argue that aging, declining fertility, and migration as well as their politicization all deserve urgent attention as some of the most pressing concerns for most of Central and Eastern Europe today. Accordingly, we first use European Commission data to paint a comparative picture of the demographic challenges that the region faces. We then introduce the article contributions in the special section that examine aging, declining fertility, and migration. Next we turn to the question of the politicization of these demographic challenges. We discuss how the proposed special section speaks to two important but previously rarely linked debates taking place within the social sciences today: (1) the voluminous literature on the demographic changes and policies in Central and Eastern Europe, including their ethnic and cultural dimensions, and (2) the expanding scholarship on the rise of nationalist populism and decline in the quality of liberal democracy in the region. Lastly, we summarize the arguments of the contributing authors, who pay closer attention to policy responses to and the politicization of the demographic challenges faced by Central and Eastern Europe.

scholarly journals The Impact of Social Policies on Self-Reliance Incentives for Roma in Central and Eastern Europe

Ekonomika ◽  
2005 ◽  
Vol 69 ◽  
Author(s):  
Susanne Milcher ◽  
Katarína Zigová
Keyword(s):  
Czech Republic ◽  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Social Systems ◽  
The Czech Republic ◽  
Self Reliance ◽  
The Social ◽  
Social Transfers ◽  
Using Data ◽  
The Impact

In this paper, we review the social systems in five European countries: Bulgaria, the Czech Republic, Hungary, Slovakia and Romania. We focus here on regulations towards households with insufficient income. Based on this, we analyse the impact of social transfers on self-reliance incentives of the Roma minority in particular, using data from the UNDP/ILO survey conducted in 2001 in the five countries.

Sign in / Sign up

Export Citation Format

Share Document