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The implementation of legally regulated rights and guarantees of pregnant employees to a large extent depends on the activity and functions of institutions of authority. The foreign research reveals the existence of problematics in the field of implementation of rights and guarantees of pregnant women in their labour relationship. Taking into consideration that up till now there was no research carried out in this field in Lithuania, the main aim of this article was to investigate and identify the problematic aspects of implementation of rights and guarantees of pregnant employees in the national context and in the field of the activities of governmental institutions. In order to achieve the objective of the study the key governmental institutions and organizations were included, which are directly involved in the process of defense of pregnant worker’s rights. These were the experts out of Equal Opportunities Ombudsman's Office, Labour Inspectorate and non-governmental sector organizations. The research indicated, that the official statistics of Governmental institutions do not reveal any grounds that could enable to constitute that there is a problematic area in the field of implementation of rights and guarantees for pregnant employees. This is the reason why institutions concentrate their activity to the cases they encounter and not to their prevention. The overall study of data enables to form a reasonable presumption that the above mentioned statistics do not reflect the actual reality and the quantity of pregnant employees’ rights violations. This is conditioned to the fact that only a part of the pregnant employees, whose rights or guarantees have been violated, were revealed this fact to institutions.
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Within the EU, the Czech Republic belongs to the countries with unemployment below average. Therefore, it may seem that unemployment benefits and other direct costs connected with unemployment constitute a rather small expenditure. In our paper we show that this first impression is false. This paper comprehensively assesses the impact of unemployment on public budgets. Its contributions are as follows: (1) we discuss the methodological problems that are associated with particular methods of the impact calculation, and (2) we quantify the impacts for the Czech Republic budgets in the years 2010 – 2015 and compare them with other studies. Our results suggest that in 2015 the annual costs of unemployment reached EUR 9.064 per unemployed person. According to other studies, the nominal value of the costs is slightly higher than is the case in Slovakia (as a similar economy) and lower than the results for traditional European countries. The results are also lower when the costs are compared to average labour costs in the economy.
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The tourism industry is one of the rapidly developing sectors in the world. Because it is a sector that contributes directly or indirectly to other sectors of the tourism industry to the economy of the country is one of the areas studied in detail the contribution is calculated. Kazakhstan declared its independence as of the date of the most valued within the sector, the tourism sector is also given importance. Tourism in Kazakhstan, especially after independence to occupy a place in the international tourism industry to develop rapidly and it is evident that are. Thus between the years of 1990-2014, the time series of gross domestic product (GDP) with variables and tourism revenues has been investigated by using the VAR model. The obtained empirical results, and economic growth in Kazakhstan tourism on the economic growth of tourism, it was determined that did not have an impact on. Consequently, the suggests that a reciprocal relationship exists between two variables, the result of the test integration.
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Many factors influence situation on Latvian labour market. Employment is one of the core subject to explorer observing changes of labour market supply, demand and forecasts. Focusing on organisational problems concerning labour issues the microenvironment of the organisations ought to be study. The authors would like to compare Latvian labour market forecasts and the real situation for the period starting from the economic crises year 2009 in Latvia to 2015.Reaching the objective of the study additionally, the data on labour market structure is observed focusing on young participants of the employment process (new enterprises and young employees, job seekers). Describing the forecasts fulfilment and current situation on the labour market in Latvia, some risks were defined connected with future employment situation in Latvia.In addition, some tools of labour market development implemented in Latvia were evaluated defining their advantages and disadvantages. The main assessed tools are lifelong education, youth guarantee, new enterprises support programs. They are implemented along the European Commission initiative and European Union funds.This research has an exploratory and descriptive design. The authors develop tentative hypotheses for the future researches. The primary methods used are literature review on employability and labour market topics; statistical data interpretation, statistical data comparison, synthesis, contextual analysis (SWOT). The forecasts about Latvian Labour market done by Ministry of Economics of the Republic of Latvia mainly were wrong. The last tendencies shows that there is a demand for specialists in such areas as trade, agriculture, construction and building, education. The demand of labour for this field is in the top ten rating. However, the forecast was correct about construction field; the demand of the specialists of this field has been decreasing slowly for the last five years. In addition, demand for the specialists of transportation, logistics field is high as it was forecasted as well as demand of medical specialists.The general tendencies of the employment on Labour market are positive. The unemployment rate has been deceased for last five years and is about 10% during last two years. However, youth unemployment rates decrease does not show positive results as it is still high and is about 20 % during last two years. The main risk that can be urgent for the next five years are: economically inactive citizens, higher education institutions non-cooperation with Latvian government, lack of specialists in engineering fields, medicine, Information Technologies, and some other, surplus of humanitarian and social sciences specialists, young specialist emigration, economy dependence on small, medium and microenterprises business. The authors propose public administration work more with their stakeholders especially scientists and younger representatives of the society (pupils). Evaluating unemployment data general and youth some factors needs to be taken in to account before the data interpretation. Before propose any economically inactive citizens engagement and stimulation activities, it is beneficial to identify and take into account reasons of their inactivity. The authors propose especially public organisations and governmental institutions to work more on youngest generation awareness about new trend on labour market and public organisations’ employer brand development.
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Azerbaycan’da bankaçılık sistemi ve Merkez Bankaçılığının tarihi temelleri 1918-1920 yıllarına dayanmaktadır. Şarkın ilk Demokratik Cumhuriyyeti olan Azierbaycan’da bankaçılık sistemini temelleri o dönemden itibaren atılmağa başlanmışdır. Sovyetlerin Birliğinin 1990 yıllarında dağılmasından sonra diğer Cumhuriyetlerde olduğu gibi Azerbaycanda da bankaçıklık sisteminin esasları Sovyetlerden kalmış yapı üzerine oluşturulmaya başlandı. Daha sonrakı yıllarda bankaçılık sisteminin hukuki altyapısını oluşturan kanunlar qabul edildi. İki aşamalı bankaçılık sistemi dediğimiz Merkez Bankası ve ticari bankaçılık sistemine keçildi. Merkeziyetçi sistemden piyasa ekonomisine keçildiği bu dönemlerde bankaçılık sisteminde özel bankaların faaliyetleri de desteklenmeye başlandı. İlk yıllarda açılan özel bankaların piayasadakı özgüvenin kaybetmesi bankaçılk sistemine uzun dönemli negatif etkileri oldu.
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The article is a critique of the entrepreneurial university model. Its first thesis states the academia cannot be regarded as an element of the industry supply chain. The second thesis deals with an issue of double funding: the very process of commercialisation of research is based on funding of private and thus commercial enterprises with public resources. Unlike many writings on this subject, it’s not the article’s aim to defend an academic knowledge community in its traditional mode. Drawing on selected private-public partnership models, the authors reveal the history of entrepreneurial university concept: its legal and political origin, as well as basic presumptions. In the following analysis they describe and test its utility on its own terms.
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The article reviews the ethical issues and conflicts arising in the process of public program evaluation. The author analyses the ethics and ethical conduct in the public sector and reviews the existing methodologies in the field. Specific issues that can arise in the process of public program evaluation are considered, providing examples from the educational sector. Different perspectives and approaches are given regarding the ethical conflicts in the field that arise in the process of evaluating. The author offers a set of qualities that the evaluators should have to be able to conduct ethically correct evaluations of public programs.
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Emergency Ordinance No. 138/2024 regarding the amendment and completion of certain normative acts in the fiscal-budgetary field, as well as for the regulation of other measures ('E.O. No. 138/2024').
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Fiscal digitalization continues to be a strategic objective of the fiscal authorities in Romania, aiming to increase compliance and transparency, as well as to reduce tax evasion. In this context, three of the main systems implemented – e-VAT, e-Invoice, and e-Transport – have been recently updated through an emergency ordinance, which provides taxpayers with clarifications and, in some cases, additional adaptation periods. All the updates to the three digitalization systems were made through Emergency Ordinance No. 138/2024, published at the beginning of December in the Official Gazette. Among the most important updates are the postponement of sanctions for e-VAT and e-Transport by a few months, along with a series of changes related to the use of the e-Invoice system starting from January 1, 2025.
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The financial reporting process in Romania is undergoing an important and welcome transformation, after the Government recently decided, through an emergency ordinance, to establish fixed deadlines for the submission of financial statements and annual accounting reports of companies. The new rules that standardize the annual financial reporting calendar eliminate past uncertainties and confusion in calculating deadlines and bring more predictability to companies, reducing the risks generated by the late submission of these annual reports.
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The regulation of the activity of the domestic worker as an atypical form of employment based on vouchers creates the framework for the fulfilment of Romania’s commitment to register, by March 2026, a number of 60,000 domestic service providers who were previously recorded as unemployed or inactive. This effort is basically aimed at reducing the unemployment rate in Romania by 0.75%, given the figure of 460.4 thousand unemployed published by the INS in the third quarter of 2024, a figure that has remained relatively constant over the last 3 years. With the new law, the state aims to create jobs closer to the worker by making it easier for them to perform domestic activities close to their homes. At the same time, the law also targets the social component of insuring workers in the social and health insurance system and the fiscal component of collecting contributions and personal income tax.
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The national courts examined the tax regime applicable to goods sold by the taxpayer below the cost of acquisition/production, both from a VAT and a corporate income tax perspective, and invalidated the tax authorities’ practice of artificially limiting the right to deduct only to expenses that were later recovered from the final price of the product and the related VAT. The ICCJ decision is one of the first clear confirmations in the practice of the Romanian courts of the unlawfulness of the practice of the tax inspection bodies to artificially apply a different tax regime depending on the price level practiced by the taxpayer.
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This study explores hydrocarbon dependency in Algeria, focusing on oil price fluctuations’ impact on public finance and fiscal policies from 2000 to 2022. Despite efforts to diversify revenue sources, hydrocarbon revenues remain central to Algeria’s public finances. Energy market volatility introduces uncertainty, affecting budget stability and economic planning. Historical fuel price fluctuations have influenced fiscal policies, enabling development during high prices and necessitating austerity measures during declines. Using a Vector Autoregression (VAR) model, our analysis reveals a short-term influence of oil prices on fiscal expenditures. These findings underscore Algeria’s vulnerability to global oil market shocks, impacting developmental policies and economic restructuring. This research contributes to understanding economic diversification in oil-dependent economies, illuminating public finance dependency on hydrocarbon and its implications for fiscal stability in Algeria.
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In the lively public policy debate in Bulgaria on the country joining the Eurozone, a claim is being made that real convergence of at least 90% is a crucial precondition for joining and therefore Bulgaria should wait until the early 2040s, because only then it is expected to achieve such convergence. The claim is supported with theoretical arguments, empirical evidence and forecasts. Here they are examined in some detail in the context of Bulgaria’s unique position as a country in the EU with a Currency board regime anchored in the euro. It is concluded that economic theory does not pose a requirement for any level of real convergence for an economic area to join a monetary union. In theory, problems due to a less-rich country joining a more affluent monetary union may, but also may not, cause problems such as excess inflation or amplified business cycle. It is also concluded that neither the claim that there exists a convergence threshold of 90% of real income per capita, nor the claim that Bulgaria will necessarily need at least two decades to reach it can withstand even most elementary checks for empirical robustness. Both the theoretical and the empirical claims that Bulgaria should wait for a 90% real convergence until at least the early 2040s before joining the Eurozone are found to have no real economic foundation.
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This article examines the role of the strategic approach in financial security. Its effective implementation is the basis for effective national policies in a number of other sectors. In the absence of such an approach, there will be not only missed benefits, but also inefficient administrative processes and practices. An example is the negative impact of corruption on the possibility of introducing appropriate environmental policies to limit the negative effects of anthropogenic climate change. In the absence of a strategic approach, most activities are reactive and are implemented as a result of international requirements. Such an example in Bulgaria are the measures aimed at improving the system for preventing and countering money laundering and terrorist financing.
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In his contribution; the author deals with the issue of the new regulation on foreign subsidies distorting the internal market. He does so in comparison with the reg¬ulation of state aid. He focuses mainly on the procedural rules governing the position of competitors of recipients of foreign subsidies. The article analyses the similarities between the unlawful state aid procedure and the unlawful foreign subsidy procedure. Subse¬quently; the issues of complaints and locus standi are examined.
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It has become difficult to deal with the increasingly complex and, in fact, disturbing taxreality. That is because solutions, often based on gathering and processing taxinformation, are being sought to remedy identified difficulties (e.g. combating tax evasionand tax avoidance), while failing to see that fixing one tax problem makes way foranother. The taxpayer has the right to privacy, guaranteed at different levels ofregulation. However, privacy is subject to limitations, and lawmakers are introducing avariety of regulations that have a detrimental impact on the scope of the taxpayer’sinviolable sphere of privacy. It is the aim of this paper to present the issue of the invasionof the taxpayer’s privacy that is currently occurring, identify its source and, against thisbackground, make some observations regarding the need to increase the protection ofthe taxpayer’s privacy. Based on a solid legal, as well as judicature analysis and aliterature review that provides good theoretical insights to define and understand one ofthe challenges of upcoming tax reality, a mixed-method, related to the functionalapproach, has been utilized for this paper.
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One of the most debated topics when it comes to football, especially in Italy, is the possibility for football clubs to have their own stadium. In Europe, especially in the top five leagues, most teams either have their own stadium, or have recently renovated their facilities and modernized them. In Italy, however, the situation is quite different. Most football stadiums are municipally owned and have one of the highest obsolescence rates in Europe, as the last renovations date back to 1990, coinciding with the World Cup in the country. It is therefore clear, that for a nation like Italy, where football is the most played and followed sport, the situation has become unsustainable. Many clubs, in fact, have significant financial difficulties and must also deal with the costs of rent and stadium management, expenses that would be reduced to zero with the construction of a stadium of their own. The objective of this paper is to analyze the impact of an owned stadium on club accounts and to analyze the way in which a stadium is built.
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