Keywords: translation;modal meanings
In the article we present the translation of English modal meanings in Hungarian source texts. We have analyzed English and Hungarian law and literal text from that point of view. The differences show the slight change or modification of modal meanings. The study presents the forms of modification of modal values in translation, and emphasizes that the differences are often rooted in the different modal categories at word level of Hungarian and English. Sometimes the modal meaning differences at syntax level can change the meaning of a whole passage of a text. The analyses show that modal meanings are meta-information in the translation, which need extra attention during the translation activity.
More...
Keywords: Bleiburg; Croatian Exiles; British post-war policy; war criminals; Fermo;
This article highlights ways in which British military and political personnel acted towards Croatian refugees fleeing the Communist takeover in the final stages of World War II and thereafter. Although events relating to the surrender o f various pro-German and anti-Communist forces at Bleiburg, a town in south Austria near the border with Yugoslavia, and the following quarrel over "war criminals" from Yugoslavia is a complex affair, this contribution examines sources shedding light on British perspectives on the Croatian part, notwithstanding that the developments and problems treated here also affected Serbian, Slovenian and (ethnic) German nationals. As a result of this study, the changes in the intentions of the decision makers in London as well as the principal-agent problem become transparent.
More...
Keywords: critical infrastructures; Critical Infrastructure Protection Program (ECIP);
Critical infrastructures are the most sensitive, most vulnerable domain of any system and process. Their sensitivity derives from their special role in the structure, stability and smooth operation of systems or processes. Vulnerabilities are processes, phenomena, de facto situations that diminish the capacity of critical infrastructure responses to existing or potential risks or favor their emergence and development, with consequences for their proper functioning and utility. Lack of knowledge or management of vulnerabilities can generate risk factors, threats or threats to the objectives, the value and to the national interests of critical infrastructures. Vulnerability is usually proportional to the role played by critical infrastructures. It follows, however well protected, critical infrastructures will always have a high degree of vulnerability, they are the first to target when in the process of destabilization and even destroying a system or process.
More...
Keywords: Vertical jump; Volleyball; Juniors; Plyometric;
Volleyball is part of the explosion-based sport, fast in a very short time [10]. Vertical jump is extremely important both phases of attack and in the defense [6]. So attack and block 45% of all game action, and in terms of the achievement points, they represent 80% [11].For this, it is important to develop effective training programs that will increase the ability of jumpers to volleyball by coaches. In order to achieve these programs, they need to get information on physical issues in general and volleyball in particular [12].The main goal was to structure a set of exercises and implement them in volleyball training at the juniors level in order to develop the performance indexes of the vertical jump.Hypothesis research is we assume that by introducing a specially designed exercise complex, we can record higher vertical jump indexes at final testing compared to the initial test.The plyometric method was used to develop the vertical jump, and the methods of research were the method of data organization and presentation, the graphic method, the mathematical-statistical method, the classification/ordination method, the comparison/reporting method.The conclusions of the research were that, following the implementation of the vertical jump development program, the working hypothesis was confirmed, is an increase in vertical jump specific parameters.
More...
Keywords: Tourism importance;tourism development potential;managerial methods;strategic management;improvement potential;
Chapter deals with the issue of tourism and its development potential in the context of using modern managerial methods. Management is inevitable part of tourism development that can supportthe activity of chosen region, destination or even tourism facility. In the field of tourism, it is importantto know the core potential and by choosing right managerial method this potential can be maximallyused and offered to tourism participants. The chapter subscribes the examples of managerial methodsthat can be used in tourism and in its analytical part it shows real research model that was used toevaluate the potential of selected region of Slovakia. It examines the conditions and possibilities of itsuse in the aspect of increasing the number of visitors in analysed region. It points to the methodologyof calculating the regional potential in the context of modern management theories at a concrete example.It explains the procedures of using SWOT analysis and other strategic management methods as animportant methodological tool for solving the given problem. It points out the professional aspects ofsolving this problem and its effective use in practice.
More...
Keywords: Turkey; EU; Accession Negotiations; Benefits; Obstacles; Economy; Army; Alternatives
The aim of this paper is to present the political, social and, to some extent, economic circumstances of the ongoing process of European integration of Turkey. The author will try to highlight the key obstacles to Turkish membership in the EU, and to clearly point out the specific benefits that this country has made on the road to EU accession. In this paper we will first exhibit historical circumstances which "traced" Turkey in EU direction, and then proceeded with a brief chronology of the accession process. After that we will analyze the main causes of the Turkish "stumbling" on the European path. Weak political pluralism, compromised human and minority rights, the Cyprus issue and disputes with Greece, are problems which Turkey has to positively resolve in order to achieve progress in the accession negotiations. Also, major problem is the negative perception of Turkish EU membership among many political leaders and EU citizens. After that, we will deal with particular benefits that Turkey has achieved thanks to the implementation of the Association Agreement. From the economic point of view Turkey undoubtedly benefited from its "harmonization" with EU. EU market remains the largest export market for Turkish goods, and part of the explanation of its current economic boom should be sought in the actual economic arrangements with the EU that eased Turkey access to the markets of most developed European countries. More than a third of Turkey's total exports goes to EU countries and about 80% of all foreign direct investment to Turkey comes from the EU. However, the main "benefit" that the EU process has brought to Turkey was not economic. In fact, it was the process of accession to the EU that provide civil authorities with arguments to put powerful Turkish army under civil control. The specific steps were taken in 2003, and were related to the reform of the National Security Council. In that year Turkish Majlis approved so-called "seventh reform package" for harmonization with the EU, which significantly weakened the military capacity of interference in the affairs of civil government. Thereby, the National Security Council was stripped of executive power and it's role of "watchdog" was abolished. Also, this security body lost previous possibility of unlimited access to civilian institutions. After that, the EU has repeatedly made it clear that they will not allow any toying with the concept of democracy, and openly distanced itself from the traditional Turkish formula of Army as the "guardian" of democracy. In the final part we will analyze the current Turkish foreign policy, attempting to answer the question whether on Bosporus currently some new, not so much "Western" winds are blowing? In recent years, Turkey extremely sharpened its rhetoric toward the EU. The culmination of this trend was the actualization of the Cyprus issue and Turkey's threats to completely freeze relations with the EU during the Cyprus EU Presidency in the second half of the 2012th. Also public support to EU integration project is facing a drastic decline. In line to the public mood, Turkish political elite increasingly talk about alternative integration – BRICS and Shanghai Cooperation Organization.
More...
Keywords: Migration Series; Text books; Turkish Book Series; biopolitics; lecture notes; migration; migration theories; immigration policy; identity; protection; refugee; international migration; harmony;
11 Eylül 2001 olayları sonrasında yoğun olarak terörizm ile birlikte tartışılan göçve göçmen kavramları, Arap Baharı olarak adlandırılan süreçten bu yana yenidenülkelerin öncelikli politika konuları arasında yer almaya başladı. Özellikle AvrupaBirliği üye ülkelerinde yaşanan peş peşe terör saldırıları ilgiyi yine “diğerlerine”çevirmiş, göçmenler güvenlikle ilgili politik söylemlerin hedefi haline gelmiştir.
More...
Keywords: Heritage;migration;population;Bukovina;
As part of the European Union the definition of migration has changed: we can no longer talk about immigrants and emigrants across the EU as long as it is a home for all its citizens. We don’t emigrate or immigrate to the EU anymore; we just migrate or travel. Practically we take a walk into a giant and multicultural familiar space.There is no doubt that Romania's presence within the European Union has positively influenced the economic and social development of our country but, in the meantime, the phenomenon of migration has expanded a lot over the last 30 years for Romania, the main reason for leaving being the financial gain that cannot be earned in the home country. Migration has resulted, globally, in the decrease of the population and the loss of a significant volume of labour, including highly qualified.
More...
Keywords: Disbursement delays; growth; money creation
Compared with commercial banks that take one day, Asian Development Bank (ADB) loans take over 5-year before they are fully disbursed after the borrower signed the loan agreements, because of conditionalities. During which, the funds stay in the banks and gain compounded interest disfavoring Indonesia and affect its economic growth. Development aid studies have mostly overlooked these gains, and their impacts. We reviewed the financial costs of delays during project implementation in Indonesia and their impacts on GDP growth involving 325 ADB's loan projects with over 1,100 sub-loans, from 1969 to 2017 totaled over $33 billion. We applied a non-econometric, and quantitative attribution methodology, adopting project and portfolio management principles. The results show that 'if disbursed 100% in year-1', the ADB loans help Indonesia stabilizing growth at 6% per annum until they are at 1%-GDP. Because of disbursement delays, this is shortened by half with 60% volatility and declining at 0.42%-GDP (average ADB loans) due to ADB's standard implementation of 5-year and with 2-year delays (7-year). Growth sharply decays at 0.5%-GDP and reaches zero as ADB loans increase to 0.81%-GDP. Indonesia suffers a capital loss of $0.5 - $12 per $1 loan because of disbursement delays under today's prevalent banking practices. Accounting for these losses, ADB loans have severe negative impacts as growth suffers over 200% volatility because of disbursement delays. Fixing this is simple but requires a fundamental change.
More...
Keywords: colon cancer; radiotherapy; stoma; chemotherapy; physical; physiological and psychological condition; life and professional activity;
The article reflects the case study of the undersigned regarding life and activity at the age of seventy-two, when he tested positive for colon cancer, following radiotherapeutic treatments (44 Gy), surgical with the installation of the stoma and chemotherapeutic with the administration of Capecitabin pills -BP 500 mg, attesting to a normal physical, physiological and psychological state, thus continuing life and professional activity as usual and being a good example for both older people and young generations.
More...
Keywords: imperial cult; temple; Tarraco; Emerita Augusta; Colonia Patricia Corduba
The beginnings of the imperial cult in Hispania are connected with the reign of Augustus. According to Quintilian, an altar dedicated to him was erected in Tarraco (Hispania Citerior) when the emperor was still alive. After the death of the Emperor, on the 17th September AD 14 when he was deified and given the title of Divus Augustus, the inhabitants of Tarraco decided to dedicate a temple to him. Less than a year later, they asked Tiberius for permission to build it. The image of the temple on the coins of Tiberius, as well as the archaeological remains, excavated at the highest point of the city (on the site of the present cathedral), testify to the fact that the plan was realised. Shortly afterwards, the imperial cult spread to other provinces of Hispania (Ulterior Baetica, Ulterior Lusitania), and temples dedicated to the emperor decorated city forums in other cities, especially the provincial capitals. The example of Tarraco was followed by Emerita Augusta, where the so-called Temple of Diana was erected in the city forum and the Temple of Augustus in the provincial forum. As recent archaeological research shows, in Colonia Patricia Corduba, in the 1st half of the 1st century, a temple in honour of the emperor was also built in the provincial forum, and in the 50s of the 1st century – another one in the city forum.
More...
The article makes use of unknown manuscript and printed sources from the 17th century pre‑senting death of Jerzy, a one year son of Krzysztof and Anna Radziwiłł. In the light of these materi‑als it is possible to bring the Old‑Polish attitude towards children’s death closer and reconstruct thedetails of pompa funebris at that time.The letters of Protestant clerics, above all, preserved condolences offered to the hetman. Also,they contain notes on preparations for the funeral and occasional publishing houses concerning thedead. One of such prints is Lacrymae exequiales in obitum praeproperum Georgii Radivilli infantisa studiosis Gymnasi Birzensis fusae which consists of the Polish poems by Rajski brothers. Theauthors, comforting princess Anna, referred to, among other things, Jan Kochanowski’s Laments.What remained was also a copy of the speech given during the funeral of Jerzy Radziwiłł. It isa thanksgiving oration on behalf of the dead’s family, directed at the participants of the ceremony.An anonymous author referred to the authority of Heraclitus of Ephesus and cited The Bible, aboveall, The Book of Psalms and The Book of Job many times.
More...
Keywords: accounting; taxation; IFRS16; temporary differences; deffered taxes
With the adoption of IFRS 16 Leasing, the topic of different treatment of the same object or transaction for accounting and tax purposes has acquired new relevance and presupposed changes in other accounting standards and national tax regulations in individual countries. In the present study, the thesis is defended that the regulatory tax provisions are functionally dependent both on the relationship between accounting and taxation and on the applied financial reporting framework. The required results of the study are of a practical and applied nature and are related to clarifying the relationship of accounting bases with taxation and the specifics of the tax effects of the application of IFRS 16 Leasing in Bulgaria.
More...
Keywords: European Union; digital economy; international trade; Digital Compass; e-commerce
The chapter aims to answer the following question: How has the European Union’s international trade developed in terms of goods and geography in the last two years, and to what extent has it been resilient to the effects of the COVID-19 pandemic?. The results of the conducted research show that the global economy experienced a huge decline in trade in goods and services during the COVID-19 pandemic. World trade in goods fell by 7.4% in 2020, which means that global exports amounted to USD 17.6 trillion, i.e., USD 1.4 trillion less than in the previous year. It was the largest annual decline since the 2009 recession, when trade fell by 22%. However, a much stronger decline was recorded in world trade in services, which in 2020 shrank by 20% compared to 2019. During the COVID-19 pandemic, the dynamic development of global e-commerce was noted. According to the data presented in the UNCTAD report of May 3, 2021, global e-commerce increased to USD 26.7 billion. Business-to-business (B2B) sales dominate in e-commerce. E-commerce accounts for 30% of the world’s gross domestic product (GDP) and covers both business-to-business (B2B) and business-to-consumer (B2C) sales.
More...
Keywords: SWOT analysis; Tourism; Management; Benefits Factors of influence; Development;
In the current conditions of the COVID-19 pandemic, the tourism industry of Ukraine needs more than ever strategic development and the development of a universal scheme of strategic management of tourism development. Prospects for the use of SWOT analysis as an effective management tool will contribute to the implementation in accordance with the selected priorities of regulation and management of tourism development. The study considers the theoretical foundations of using SWOT analysis as one of the tools of strategic analysis. Based on the results of strategic analysis, priorities for tourism development are developed, as well as strategies for counteracting negative factors. Peculiarities and significance of SWOT analysis as a tool for tourism development management in Ukraine in the conditions of the COVID-19 pandemic have been studied. In accordance with the selected priorities, modern management concepts for the development of the industry are being implemented. Its main advantages and disadvantages for optimizing the management of tourism and recreation are noted. Factors influencing the development of the tourism industry of Ukraine and Romania based on the use of SWOT analysis are summarized. In the current conditions of the COVID-19 pandemic, special attention should be paid to the development of management tools in tourism. One of such effective tools is SWOT analysis, the results of which are the basis for determining the strategic directions of development of the tourism industry and optimizing the management of tourism and recreation.
More...
Keywords: city of Sarajevo: functions; development; human resources; physical planning;
This paper analyzes the city of Sarajevo as the focal point of the development of spatial planning. Thanks to its functions, the city of Sarajevo has, as often stressed, a focal significance in spatial planning. With the development of different branches of production activities, primarily industry and the production of handicrafts, cities organize the production of a variety of goods, not only within their borders but also in the wider surrounding area. A city is a specific form of human population whose size maintains the meaning of its functions in the area. In accordance with the socio-economic and other factors of development, the forms and dynamics of spatial planning of cities are different. In the city of Sarajevo, there are all the basic functions of human life (living in the community, working, supplying oneself, educating oneself, having leisure activities, and transport and communications) which affects the rapid changes in the appearance, structure and functions of spatial components. Based on the above facts, it can be seen that the area of influence of the city of Sarajevo can be differentiated into zones of varying degrees of socio-economic transformation and zones of functional connections with the city. This question is given a high priority in the world, as evidenced by the large number of scientific papers. In this paper, the attention will be devoted to the development as the focal point of regional planning of Sarajevo and its surroundings. Spatial planning is one of the most important contemporary features of the world. Space management makes it an essential element of rational and humane use of space and organization of vital functions, adjusting the planning with technical and technological development as a phenomenon of our times and the necessities of life of the population. Spatial planning is carried out on the basis of spatial and urban planning. This kind of spatial planning is the result of pronounced differences in development and lifestyle between cities and villages, hence there is the intense migration of population from rural areas to the city of Sarajevo. The increase in urban population ranges mostly within the dynamics of growth of the total population. The focus of spatial planning in terms of concentration of population, jobs and housing developments is moved to the edges and the suburban areas of Sarajevo. There also occur changes in the structure of population and degree of urbanization of Sarajevo from year to year. This primarily relates to the separation of urban settlements. It was therefore necessary to allocate these places according to the model which gives a more realistic picture of the number of urban settlements and the share of the urban population.
More...
Keywords: tax consolidation; consolidated tax result; tax group; corporate income tax; tax loss;
The objectives of the study are to analyze the advantages and disadvantages of tax consolidation in the field of corporate income tax. It is also important to highlight the rationale for tax consolidation and the possible legislative improvements that are needed to achieve the aim pursued by the legislator. The main research tools were the legal provisions on tax consolidation, the literature analyzing and interpreting this field, and the identification of conclusions from the specific practice of taxpayers who have encountered problems, have asked the same questions or perhaps have found the answers necessary for this research. This mechanism provides both administrative and financial advantages for affiliated companies that must file a single group return, calculate taxable bases and taxable profits in a uniform way, avoiding both compliance costs and the risk of double taxation of the same taxable profit. However, the legislator has not succeeded by this regulation in removing the obligation for affiliated companies that are part of the consolidated tax group to draw up the transfer pricing file, which remains a financially burdensome obligation for affiliated companies. The implications of the study are both theoretical and practical. The topic aims to analyze a modern tax mechanism. On the other hand, group companies will be able to see the advantages of joining a consolidated tax group, which at first sight represents a tax "merger" of affiliated companies.
More...
Keywords: The right to health; feminisation of poverty; access to hygiene; Sağlık hakkı; kadın yoksulluğu; hijyen ürünlerine erişim; The right to health; feminisation of poverty; access to hygiene products
The aim of this study is to evaluate that women’s access to hygiene products within the scope of the right to health, in line with the titles of “no poverty”, “gender equality”, “good health and well-being”, “clean water and sanitation”, “reduced inequality”, which are among the United Nations Sustainable Development Goals. Poverty is the state of being deprived of economic, social, and cultural rights as well as being unable to have adequate living conditions. While this situation reduces quality of life, on the other hand, it threatens the right to life. In order to use the right to life, individuals must have a biopsychosocial well-being. While poverty enables access to the right to health, the state of illness also causes poverty. The right to health is under constitutional guarantee as a feature of being a social state. However, the accessibility of this right to all individuals in society is limited by “adequacy of financial resources” in the constitution. So, there is injustice in accessing the right to health. In this respect, the responsibility of coping with economic crises depends on personal effort. Due to gender inequality, women are not well represented in education, employment, and politics. This situation limits women’s access to constitutional rights by making their needs invisible. The impoverishment of these women, whose access to rights is restricted, deepens their already disadvantaged position. Changes in the social structure cause poverty to be experienced differently by men and women. They also change the social status of women, bringing the concept of feminisation of poverty to the agenda. When women’s poverty is evaluated with the awareness that women have special needs, access to protective, preventive, curative, and rehabilitation services and the rights such as maternity leave, breastfeeding leave, menstrual leave, and abortion should be provided. Also, it should be ensured that products such as intimate cleaning products, sanitary pads, tampons, washable and reusable pads, and menstrual cups are accessible. Disadvantaged women experience problems in accessing health services and hygiene products. This causes some diseases. The inability to access appropriate treatment and services due to poverty also causes these diseases to become chronic. Women’s poverty, which has increased in parallel with the decrease in purchasing power in recent years, and the problems experienced in the pricing policy of hygiene products have brought women’s adequate and appropriate access to menstrual products back on the agenda. In addition, sustainable development goals, which have been on the agenda since 2015, also encourage the end of poverty, reducing inequalities and providing access to products and services. Within the scope of the right to health, policies should be developed by considering menstrual equality in facilitating women’s access to hygiene products. Considering the increasing poverty of women, practices should be developed to enable disadvantaged women to access these products. In addition, alternative products that can reduce the consumption of disposable menstrual hygiene products should be expanded. Also, these products should be accessible to every woman.
More...
Keywords: Tiyatro; Meddahlık; Eril, Kadın; İki Oyun; Çağdaşlaşma; Theatre; Meddah; Masculine; Woman; Two Plays; Modernisation
Meddah is a masculine tradition. This theatre tradition has emerged in the Ottoman period, from the 17th century onwards. It is a genre in which the meddah synthesises the skills of imitation and narration of a story. How can meddah, a masculine tradition, be modernised today? Or can meddah be shared with the audience by an actress? In societies where women are side by side with men in social life, the tradition of meddah, a masculine genre, can and should be undertaken by actresses. Based on this aim, after analysing meddah as a traditional genre, two plays were studied and shared with the audience as an application method. One of these plays is a one-person documentary play that Prof. Dr. Nurhan Tekerek edited-directed-performed from Zeynep Oral’s book “Kadın Olmak”: “Kadın Olmak- Being a Woman, the other is the text “Zilli Şıh- Shake with Bells” written by Haşmet Zeybek and directed and acted by Prof. Dr. Nurhan Tekerek. “Kadın Olmak” was created by blending the stories and poems of oppressed women from different cultures who participated in the “World Women’s Meeting” held in Nairobi in 1985. In the staging, the tradition of Meddah has been modernized. To highlight the documentary feature of the play, the play was coloured with images of war, productive women from inside and outside the book, and music. “Zilli Şıh,” a meddah story written by Haşmet Zeybek and directed and acted by Prof. Dr. Nurhan Tekerek, conceived in the eighties, has been presented to the audience since 2005. The narratives presented by male meddahs in the Ottoman period to an audience consisting solely of men were, this time, performed by an actress and shared with a heterogeneous audience. After both plays, it was concluded that the tradition of meddah, a masculine tradition, should not be approached from a sexist perspective today and that an actress can now exist in the world of theatre as a meddah. Therefore, meddah is an important source that we can benefit from today by modernising it without sexist discrimination.
More...