Keywords: CSR; Human Capital Reporting; performance indicators; market value added; sustainability;
Today the subject of non-financial accounting and reporting has become very popular. Human Capital Reporting (HCR) has become a vital part of everyday business activities of companies across the world. Most companies declare that human capital is the most important factor of their competiveness, which is also reflected in their CSR reports by incorporated social disclosures. The subject of the present research is human capital reporting and its linkage with the performance indicators of companies. The aim of this research is to establish whether there is a linkage between HCR and financial performance indicators of Estonian companies listed on the Nasdaq OMX Baltic (Tallinn market). The authors calculated various ratios and carried out HCR scoring to examine the presence of linkage between HCR reporting and companies' financial performance. The results demonstrate that there is no direct relationship between the level of HCR and the financial performance of selected companies.
More...Keywords: social security; human rights; decent work; social risks
The article considers the main task of ensuring the implementation of human rights at work. The article deals with the relationship components of decent work and human development. Opened richness of programs for decent work in Ukraine in accordance with international standards for the independence period. Also made an analysis of the functioning of the social security system in Ukraine with respect to the realization of human rights at work, based on the main strategic directions of socio-economic development of the country.
More...Keywords: Human rights; Bulgarian Legal Education; ECHR
Over the past few years there were held a series of forums in Bulgaria dealing with university teaching of human rights and especially - the issues of the ECHR and the ECtHR case law. The Foundation "Bulgarian Lawyers for Human Rights" conducted a survey in 2014 among magistrates and advocates regarding their satisfaction with the training in this field at an academic and a professional level. The Committee of Ministers of the Council of Europe is working on the amendments to the currently existing Recommendation No 4 of 2004 concerning the teaching of Human Rights at the universities. Whether the prepared draft of the Regulation on the uniform state requirements for obtaining higher education in the specialty "Law" as the professional qualification "lawyer" and included in this course "Fundamental Rights and Freedoms" will meet the requirements of the practice and will be adequate to the current trends in teaching in other European countries? Certain aspects of the project raised serious doubts and concerns.The publication draws attention to the lack of trained teachers in the field of Human Rights in the lectures on fundamental legal disciplines, which makes impossible the realization of the idea for the Horizontal training.Also the current legislation restricts the involvement of non-academic experts in the field of human rights as teachers in universities. In this respect they made a range of recommendations.
More...Keywords: immigration;invariance testing
In this paper, we analyze the Hungarian population’s attitudes toward migrants in 2002 and 2015. First, we examined the inner structure of this attitude: we were curious whether being a xenophobe or a xenophile had the same meaning in the two years under research. Results showed that the same set of variables could be used to form the composite variable measuring the attitudes toward migrants, and their “mixture” also has the same structure. These results made it possible to analyze and compare models explaining these attitudes. However, we also found that the position of the scales of these latent variables differs, therefore their means can not be compared. In the second part of our paper, we scrutinized the factors influencing attitudes toward migrants. Among the demographic variables, age and the type of settlement had significant effects. “Soft” variables measuring attitudes such as gatekeeping attitudes, social distance, realistic and symbolic threat significantly affect the attitudes toward migrants, and by 2015 their effects increase.
More...Keywords: human rights; legal systems; law evolution; development; technology;
Against the backdrop of a technological revolution, several legal relations have been augmented by the application of emerging technologies such as artificial intelligence, robotics, nanotechnologies, biotechnologies, new compounds, autonomous cars, etc. In this context, it is important to underline that current knowledge on the effects that technology has on legal systems, especially on the protection of human rights, is limited, at times, theoretical and practical approaches are lacking. Alongside the aforementioned, technology encompasses the potential the ascension of human rights, but, at the same time, it can create particular hindrances for the effective guarantee of human rights, hindrances that affect both the person and the collective. Legal sciences have to offer solutions to the challenges, controversies and opportunities created by technology, especially to the complex and conditional interaction between human rights and technology. In respect to the aforementioned, the author provides and overview of the correlation between human rights, their effective protection and information technologies and argues the need for the evolution of law systems.
More...Keywords: International armed conflicts; human rights; international institutions and courts; international law;
Zejména v souvislosti s vojenskou invazí v Afghánistánu a Iráku se na mezinárodní úrovni otevřela diskuse o dosahu lidskoprávní ochrany v ozbrojených konfliktech, tj. diskuse o tom, zda lidská práva jsou aplikovatelná pouze v době míru, zatímco v době války se uplatňují výlučně speciální normy humanitárního práva, a zda je stát povinován dodržovat lidská práva pouze teritoriálně, tj. na svém území, nebo též na území jiných států, na nichž dočasně vykonává část suverenity, například v průběhu okupace.
More...Keywords: Human rights; Constitution; Value; Democratic society;
Starting from the fact that human rights are fundamental values of each constitution of the democratic state, the focal point of the paper is their importance for the whole legal order. Human rights as the fundamental values of democratic society are directly related to the principle of the rule of law. Therefore, if human rights are not guaranteed and protected in a state, one can not talk about a society based on the rule of law.The paper points to the multidimensional nature of human rights; they are regarded as subjective rights, then as a basic element of an objective order, but also they contain the most important values of contemporary society and democratic organization.After the Second World Word, with the trend of internationalization of constitutional law, human rights outgrew national borders. This created international human rights law, which reflected common values, while constitutional rights have remained in the function of achieving values in national framework.The Serbian Constitution devotes considerable attention to the human rights issues. It is emphasized that provisions on human and minority rights should be interpreted to the benefit of promoting values of a democratic society, pursuant to valid international standards in human and minority rights, as well as the practice of international institutions which supervise their implementation. The constitutional guarantees of human and minority rights have the purpose of preserving human dignity and exercising full freedom and equality of each individual in a just, open and democratic society based on the principle of the rule of law. The valuable content of human rights, which the Constitution has set out, its final form gets into the jurisprudence of the Constitutional Court of Serbia.
More...Article describes a problem which is related to the situation of prisoners held at Guantanamo Bay. Discussed place is an American military base that exists in Cuba since the end of XIX century, where human rights are violated frequently. Thesis especially refers to article 7 and article 14 of International Covenant on Civil and Political Rights, while accurately presenting the problem of prisoners. In particular thesis indicates a phenomenon of practicing torture and lack of guarantee of the right to be presumed innocent until proved guilty according to law. On the other hand, the article presents also an opinion of the various organizations such as Amnesty International or Reprieve.
More...Keywords: intellectual capital; business performance; competitiveness;
The concept of intellectual capital began to be used by companies that apply knowledge-based management. Intellectual capital which is the sum of what is produced by three elements: human capital, structural capital, customer capital related to knowledge and technology can provide more value for the company in the form of high competitiveness and increased business performance. This study aims to examine the effect of human capital, structural capital and relation capital on competitiveness as intervening and towards the business performance of the North Sulawesi Province MICE industry. Based on data analysis with Structural Equation Modeling (SEM) it was found that human capital has a significant effect on competitiveness, but it has no significant effect on business performance. Structural capital has no significant effect on competitiveness, it also has no significant effect on business performance. Relation capital has a significant effect on competitiveness and has a significant effect on business performance. Finally it was also found that competitiveness as intervening significantly affected business performance. Conclusions: character/ability, ability to learn and motivation to share information and knowledge as human capital concepts have been implemented by MICE companies so that they have an impact on the competitiveness of companies. The company's operations, work processes and organizational culture have not run well so that it has no impact on improving the competitiveness and business performance of the MICE industry. Relations/customer capital, namely: Customer profile, customer duration, customer roles and customer support have been well implemented by hotel companies and convention buildings that hold MICE events that have an impact on improving the competitiveness and business performance of the MICE industry.
More...Keywords: sex; intersex; problems; needs; human rights;
1. Aktivizam; 2. Osobna perspektiva; 3. Ljudska prava i interspolne osobe; Zaključak; Literatura i preporuke za dalje čitanje
More...Keywords: human rights; rule of law; violation of human rights; Srebrenica;
In Bosnia and Herzegovina, human rights are enshrined in the Dayton Constitution of Bosnia and Herzegovina and in the constitutions of the entities: the Federation of Bosnia and Herzegovina and the Republika Srpska. According to the Constitution of Bosnia and Herzegovina, the European Convention for the Protection of Human Rights and Fundamental Freedoms has priority over national legislation in the field of human rights protection. The exercise of human rights and freedoms of citizens in the municipality of Srebrenica in the period from 1995 to 2020, which are guaranteed by the Dayton Peace Agreement and relevant international conventions and other positive instruments for the exercise of human rights, was impossible, especially for Bosnian citizens in Srebrenica who were in the process of exercising the rights of returnees. This research analyzes the forms of human rights violations in the municipality of Srebrenica from 1996 to 2020. The paper presents proposals for the institutional protection of human rights of returnees to the city and municipality of Srebrenica.
More...Keywords: Pope Francis; Interreligious dialogue; Ethics of dialogue; Dialogue of cultures; Fraternity; Theology of religions; Fratelli tutti; Document on Human Fraternity
This text is concerned with the ethical approach of inter-faith relations and the dialogue of culture in two documents of Pope Francis: ‘On Human Fraternity for World Peace and Living Together’ and the encyclical Fratelli Tutti. This ethical approach refers to God the Creator of all and the call to brotherhood of all human beings and refers to faith as a response to Revelation. Faith also forms ethical approaches for interreligious dialogue. Pope Francis’ approach in the documents is that the theological truth and values of religious traditions are embodied in attitudes of social friendship. Francis challenges us to build a specific environment that he calls a ‘new culture of dialogue’, having frequently called for the growth of a culture of encounter that is capable of transcending political and social barriers and encourages creating a specific culture of social and ‘political love’.
More...Keywords: posthumanism; philosophy; power;Francesca Ferrando;
Philosophical Posthumanism is a unique intellectual proposition – one in which Francesca Ferrando not only presents and expands but also celebrates posthumanist thought. The monograph is an open invitation to explore new horizons by de-familiarizing classical humanist thought embedded within the Western civilization. Explicitly deconstructing classical humanism, Ferrando offers her readership a versatile insight into the complexity of the polyphony of new voices including, but not limited to, Posthumanism, Transhumanism, and Antihumanism – contributing to the discourse, which, as the author affirms, is tantamount to the “philosophy of our time.”
More...Keywords: normative activity; administrative authorities; personal integrity; freedom of conscience; pandemics; Covid-19;
The present work does offer an analysis which does concern the relationship that does exist between on one side the concepts of integrity and freedom of human conscience while on the other side is the normative activity which is elaborated due to the fact that the time period we are living in is a particular one into which everyone of us has seen his own usual way of life deeply troubled. On one side a struggle is carried on against the clock in order to find a vaccine which could be able to render immune all of the people worldwide against the infectious disease denominated as Covid-19 so that it could no more appear and endanger the people’s lives. On the other hand there are a lot of people throughout the world who do criticize upon the preventive measures which have been imposed by the authorities, who do deny the positive role of the vaccine and who are organizing civil opposition protests against these taken measures declaring that they are doing so in order to protect democracy. In the present work we are attempting an accurate analysis of the present situation as well as the formulation of an appropriate answer to the question: is the compulsory suspension of activity for churches as well as for other cult shrines an infringement brought to the freedom of conscience or is it not? We are also formulating a personal point of view in what does concern the question if the preventive measures imposed through the instauration of the emergency or respectively the alert states are or not contradictory in respect to the rights and liberties of the citizens as these are understood within a democratic society? And should we move further: do the currently enforced norms which do concern the citizen’s right to life render legitimate this type of already taken actions? In order to formulate an objective answer to each of these issues we have chosen to analyze the current legal frame which does concern this matter. We have as well made use of a retrospective survey upon the role held by the procedure of vaccination during the former socialist regime.
More...Keywords: labor law; human rights; jurisprudence; Constitutional Court; worker;
The paper addresses the controversial issue of interference between labor and human rights, bringing into question the possibility of protecting the worker not only as a contracting party, but as a person. From a structural point of view, the analysis is carried out on two levels: theoretically, by presenting doctrinal differences in the matter, and jurisprudentially, by referring to solutions of the ECHR, the Constitutional Court and labor courts in the matter. Somehow, we could say that the two approaches - the labor law and the human rights protection - meet in the jurisprudence in the middle of the road, no longer being differentiated by the purely collectivist character of the first and the purely individualizing of the second. The worker-citizen, as holder of the fundamental human rights, can claim, on this foundation, even specific rights, otherwise, to the labor relations. The problem remains open, but the reality is that human rights have enriched the figure of the employee-individual, by feeding the legal order by the rights and freedoms of the human person
More...Keywords: autonomy; moral; responsibility; deontology; pragmatism; intellectual; engagement; human rights;
Concept of autonomy and Kant’s definition of autonomy. Culture as second nature - where autonomy of individual lies. Moral responsibility as an indicator of autonomy of individual. Five responsibilities of morally autonomous individual: towards oneself, towards close persons, others, profession and society and the state one lives in. Types of responsibility: individual and collective, political, criminal, civic and disciplinary. Two moral approaches: deontological and pragmatic. Importance of moral autonomy of intellectual for social and political life. Criticism and control of political power and authority of morally autonomous intellectuals. Attitude of the intellectual towards mistakes and manipulation in politics. Human rights and moral autonomy.
More...Keywords: European Convention on Human Rights; Tax payers; Right to a fair trial; Protection of ownership; Right to private life; Nondiscrimination;
While drafting the normative framework relating to tax paying, which includes defining , control and tax collection, the responsibility of the country is to comply with the standards set forth in the European Convention on Human Rights and Fundamental Freedoms and more specifically: Article 6 of the European Convention on Human Rights and Fundamental Freedoms (ECHR) - right to a fair trial; Article 1 of the Protocol number 1 to ECHR - protection of ownership; Article 8 of ECHR - nondiscrimination in private and family life; Article 14 of ECHR and Article 1 of the Protocol no. 12 of ECHR - general protection against discrimination. Guarantees and standards of Article 6, 8 and 14 of ECHR and Article 1 of Protocol no. 1 of ECHR include implementation of the principles of legality, justice and fairness in tax requirements, principles of equality and principle of economic efficiency, as well as protection against retroactive implementation of tax-related legislation. The objective of this paper is to analyze legal protection of the taxpayers concerning rights deriving from ECHR before the European Court of human rights.
More...Keywords: Robert E. Allinson; Michael H. Mitias; Enlightenment; reform of the 21st-century human world
In this essay I wish to add my voice to Michael H. Mitias’s polemic with Robert E. Allinson’s view that an Enlightenment-driven reform of the human world is desirable, and even necessary. Allinson calls the outcome of such a reform the “New Enlightenment.” I also consider the few main threads of Mitias’s alternative proposal for repairing the human world, which involves the reinterpretation of the Enlightenment ideology, and I strive to show that, contrary to Mitias’s belief, both his and Allinson’s positions have important common points. Moreover, I also take a closer look at Mitias’s project, especially his postulate to begin funding the reforming of the human world in human nature.
More...Keywords: book review; Nika Bačić Selanec; Davor Petrić;
Nika Bačić Selanec, Davor Petrić, Migrating with Dignity: Conceptualising Human Dignity Through EU Migration Law (Migrować z godnością: konceptualizacja godności ludzkiej w prawie migracyjnym UE), „European Constitutional Law Review” 2021, vol. 17, iss. 3, pp. 498-516, https://doi.org/10.1017/S1574019621000262
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