Istraživanje: Zločini silovanja i seksualnog nasilja u Bosni i Hercegovini – od procedure prijave do kaznenih politika

Author(s): Nejra Nuna Čengić / Language(s): Bosnian Publication Year: 0

Tokom mjeseca jula 2017. godine, polaznici/e Feminističke škole organizirane u okviru Sarajevskog otvorenog centra, proveli su kvalitativno istraživanje o postupanju i stavovima službenih osoba koje rade na procesuiranju krivičnih djela seksualnog nasilja, s fokusom na krivično djelo silovanja, te predstavnika organizacija civilnog društva koje se bave zaštitom prava oštećenih. Istraživanje je zasnovano na strukturiranim intervjuima sa predstavnicima MUP-a, tužilaštava i civilnog društva iz Sarajeva, Zenice, Tuzle, Banje Luke i Mostara. Intervjuima su trebale biti obuhvaćene i sudije koje rade na procesuiranju ove vrste krivičnih djela, te su pozivi za učešće u istraživanju dostavljeni udruženjima sudija u BiH. Nažalost, ista se nisu odazvala pozivu. Urađeno je ukupno deset intervjua. Veliki broj njih radio se u parovima, što je impliciralo dva intervjuera/ke i dva sagovornika/ce. Na ovaj način, ukupan broj sagovornika iz ciljne skupine koji je učestvovao u istraživanju je 17.

Konceptualizacja pojęcia public relations

Author(s): Przemysław Deszczyński / Language(s): Polish Publication Year: 0

Autor naświetla genezę, istotę i pojęcie public relations, charakteryzuje geograficzne, przedmiotowe i technologiczne stymulanty rozwoju public relations. Sytuuje również ten obszar wobec pojęć oraz istoty marketingu i reklamy.

Komunikowanie wewnętrzne

Author(s): Jacek Trębecki / Language(s): Polish Publication Year: 0

Autor podaje definicję relacji wewnętrznych w organizacji oraz wyjaśnia ich usytuowanie i cele. Przedstawia różne klasyfikacje narzędzi relacji wewnętrznych. Poświęca też nieco uwagi kulturze organizacyjnej i jej typom.

Personalne public relations

Author(s): Jacek Trębecki / Language(s): Polish Publication Year: 0

Autor skupia się na podmiocie, wokół którego kreuje się komunikację. Przedstawia genezę i specyfikę osobistego PR-u, jego psychologiczne aspekty, takie jak instynkty i reguły wpływu społecznego. Objaśnia też pojęcie i sposób powstawania obrazu siebie, jego cechy oraz możliwości sterowania nim.

Public affairs

Author(s): Krzysztof Gołata / Language(s): Polish Publication Year: 0

Eksperci zajmujący się teoretycznymi i praktycznymi aspektami public relations zwracają uwagę na specyfikę relacji między przedsiębiorstwami a organami decyzyjnymi w państwie. Obecność państwa w gospodarce wynika nie tylko z faktu, że skarb państwa jest właścicielem lub współwłaścicielem wielu firm, ale przede wszystkim z tego, iż organy państwowe lub samorządowe określają – poprzez akty prawne – zasady funkcjonowania gospodarki. Państwo jest nie tylko regulatorem, ale także aktywnym podmiotem gospodarczym (np. inwestorem). Dlatego też wyodrębnienie w ramach public relations specyficznych cech komunikowania przedsiębiorstwa z decydentami wydaje się w pełni uzasadnione. Komunikowanie między tymi podmiotami określa się mianem public affairs, a w literaturze bardzo często wskazuje się na ekonomiczne podstawy takiej działalności. Wyodrębnienie public affairs związane jest z jeszcze jednym aspektem. W publicystyce określa się go mianem „negatywnego public relations branży public relations”. Teoretycy i praktycy zwracają uwagę na negatywne konsekwencje nadmiernego odwoływania się do public relations przez polityków i partie polityczne, dla których wszelkie działania są albo „jedynie działaniami z zakresu public relations”, albo „czarnym public relations”. W rezultacie w opinii publicznej kształtuje się negatywny obraz takiej działalności, często identyfikowany z propagandą. Wprowadzenie pojęcia public affairs ma zapobiegać negatywnym tendencjom w interpretowaniu roli public relations we współczesnym społeczeństwie. Autor porządkuje ten złożony obszar. Wyjaśnia pojęcie public affairs i pokrewne, analizuje kwestie tożsamości, wizerunku i reputacji firmy. Wreszcie poświęca podrozdział społecznej odpowiedzialności biznesu.

THE DEBATE ON THE FUTURE OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE UNITED STATES: CRITIQUE AND CONSIDERATIONS

Author(s): Hristina Oreshkova / Language(s): English Publication Year: 0

In the present article a subject matter that has attracted great interest over the recent decades is analyzed. The critical question of the likelihood of incorporating the International Financial Reporting Standards into the financial reporting system of the United States has raised a lot of debates.The problem has been the focus of profound deliberations among both scientific and professional community. Our long-lasting research found out that the strategic goal of reaching one single set of global accounting standards through the project of convergence carried out by the most influential Boards – the International Accounting Standards Board located in London with second headquarters in Tokyo, and the U.S. Financial Accounting Standards Board, has not yet been achieved. It is appropriate to emphasize that the realisation of the project began as a result of the agreement reached in September 2002, Norwalk. However, it is increasingly recognized that the era of convergence probably is coming to an end. Prominent scholars argue that the strategic goal turned out to be neither practical norachievable in the foreseeable future. For the time being the authorized American institutions do not intend to completely adopt the International Financial Reporting Standards as issued by the IASB into the U.S. financial reporting system. It seems as though, the authoritative organizations in the United States attempt to continue keeping in line with the specifics of the U.S. business environment. It is assumed that the Securities and Exchange Commission will never perhaps risk causing a political storm by yielding the control over its accounting to an institution outside the USA. In my view, an essential reason that causes inconveniences in the implementation of the IASB’s standards globally is that the accounting principles and standards interact in different ways with national laws, social and ethic codes, domestic fiscal rules, and this process is unavoidable. However, in each state and jurisdiction the interaction has its characteristics and specifics. Complications may arise out of the local tradition, culture and historical continuity in performing accounting as a practice as well as the legal doctrine and the degree of their interrelation. No less important are the essence and peculiarities of the national legal and accounting system, the extent of cultural impacts on the contemporary development of accounting and the influence of the principles on the basis of which the systems of state authority are established, interact and function.

Силни и слаби страни на конкурентоспособността на българското стопанство

Author(s): Maria Marikina / Language(s): Bulgarian Publication Year: 0

Competitiveness is an actual and important issue of economic theory and practice. It is a challenge to highlight the current understanding of her, to present and analyze the spectrum of factors underlying her, and to reveal opportunities for implementing policies to manage. The report presents a survey at the macroeconomic level, and the object of the surveys is the competitiveness of the Bulgarian economy. The scientifi c community has an interest in such an understanding, but it would be a good study to explore the strengths and weaknesses of the competitiveness that is the subject of the study. The aim is to make them systematized and serve as a reference for the most appropriate policy. In order to achieve this, the following tasks are envisaged: 1) Identifying and analyzing the essence and basic concepts of the competitiveness ategory at macro level. 2) Analyzing the current competitiveness in Bulgaria. 3) Assessment of the strengths and weaknesses of the competitiveness of the Bulgarian economy.4) To formulate conclusions and recommendations for our national competitiveness and possible policy decisions.

Концептуални и специфични измерения на виртуалните екипи

Author(s): Kristian Hadjiev / Language(s): Bulgarian Publication Year: 0

Fundamental factors related to the evolutionary development and functioning of virtual teams have been researched. The context, the prerequisites, the essential characteristics, the advantages and disadvantages of the virtual teams are analyzed in detail. Based on theoretical monitoring, different forms of virtuality, types of virtual teams and typology are defi ned. The reasons for the implementation of virtual teams in organizational practice are explored. Two fundamental factors are identifi ed: globalization and the development of new ICT. The result is the integration of virtual teams into the organizational infrastructure as a tool for managing change and achieving new levels of effi ciency and competitiveness in highly uncertain environments. This requires the development of competences (knowledge and skills) in the fi eld of social relations and communication, confi dence building, new behavior and adapted management leadership to coordinate technologies and processes in a multicultural business environment.

Sustainability and Corporate Social Responsibility in accounting

Author(s): Nikolina Dečman,Marzena Remlein,Ana Rep / Language(s): English Publication Year: 0

The term sustainable development is understood as such socio-economic development in which the process of integrating political, economic and social activities takes place, while maintaining natural balance and the durability of basic natural processes, in order to ensure the possibility of satisfying the basic needs of individual communities or citizens of both the modern generation, and future generations. Sustainable development has three dimensions: ecological, economic and social. A consequence of the growing importance of social and ecological aspects of business operations is the increased interest and requirements for reporting, understood as a set of reports containing both financial and non-financial information. This chapter covers the concept of sustainable development, CSR and explains the role, goals and challenges of social responsibility accounting. CSR reporting has become some kind of a trend in non-financial reporting. Many large international companies make great efforts to prepare CSR reports in order to transparently communicate with their stakeholders as well as strive to achieve established social and environmental goals. CSR covers different aspects of business, with, among other things, environmental issues being highlighted. The importance of green accounting has been recognized globally where the adoption of the 2014/95/EU Directive has just further raised awareness of the importance of reporting on the environment and environmental activities. This chapter covers the basic concept and development phases of sustainable and environmental accounting, explains the role of green accounting in modern business conditionsand discusses the benefits and opportunities it provides to interested users.

Social responsibility reporting standards

Author(s): Ana Rep,Nikolina Dečman / Language(s): English Publication Year: 0

It is well known that today, in addition to already established financial reporting, multinational companies are paying more and more attention to non-financial reporting on social, economic, environmental and governmental issues. Corporate Social Responsibility (CSR) reportingis still predominantly voluntary, and it is not standardized. However, there are various international organizations which have been developing frameworks and voluntary standards for non-financial reporting. Those organizations have been putting a sizable amount of effort, time, and knowledge in order to offer some specific solutions to interested organizations preparing CSR reports. Proposed standards, guidelines, and frameworks serve as tools for simplifying CSR reporting. In that sense, the most important providers of sustainability reporting guidance, such as GRI, OECD,United Nations Global Compact, International Organization for Standardization, certainly standout. A significant contribution to promoting the importance of sustainability reporting was also made by the Non-Financial Reporting Directive (2014/95/EU) which obliged large public interest companies with over 500 employees to disclose certain non-financial information. According to the analysis of the content and scope of the most important frameworks and standards of sustainability reporting, it can be confirmed that they have certainly contributed to improving the qualityof non-financial reporting.

Narrative reporting

Author(s): Katarzyna Czajkowska,Marek Masztalerz,Ana Rep / Language(s): English Publication Year: 0

For years financial and management accounting reports were based primarily on “hard” numbers. Extensive written descriptions and explanations were not common in practice. However, inrecent decades there has been a significant shift towards “softer” and more narrative communicationin accounting. The purpose of the chapter is to identify and describe the determinants of the developmentof accounting narratives in practice, and to explain why narratives are gaining importance inaccounting communication. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Narratives give economic units the opportunity to explain the situation and the achieved financial results. The use of narratives helps to better meet the information needs of stakeholders. There are still many challenges ahead of narrative financial reporting, such as determining the minimum content of reports, ensuring comparability of reports or the issue of external control of narrative financial reporting. An insufficient application of professional accounting materiality judgment is considered as one of the main causes of disclosing too much irrelevant information and not enough relevant information. Preparers of narrative reports should be aware that without applying materiality principle the information disclosed in the reports are not considered transparent and stakeholders lose confidencein such companies.

Integrated reporting

Author(s): Libor Závodný / Language(s): English Publication Year: 0

Companies struggle to communicate value through traditional reporting. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term share holder value creation. Such a shift should cover the demand from investors for a structured reporting framework that goes beyond the traditional financial reporting. The International Integrated Reporting Framework will encourage the preparation of a report that shows business performance against strategy, explains the various capital used and affected, and gives a longer term view of the organization. The framework will be attractive to companies who wish to develop their narrative reporting around the business model to explain how the business has been developed. Integrated reporting attained various degrees of popularity depending on the geographical regions. While it is mandatory for all companies listed in South Africa’s stock exchange, in other regions it is used by businesses on voluntary basis. Research shows that in the USA the adoption of integrated reporting is slower than in most of theother developed regions.

Cryptoassets – nature, valuation and disclosures in accounting

Author(s): Piotr Druszcz,David Procházka / Language(s): English Publication Year: 0

Within cryptoassets we can find cryptocurrencies (e.g. Bitcoin, Ethereum) and digital tokens which are specific right or value representatives. One of areas that there are a lot of doubts regarding these new technological solutions is accounting. It is not clear how we can classify particular groups of cryptoassets and how to value them in financial statement. The aim of the chapter is to present the essence, use and valuation issues of cryptoassets and also to review the definitions of selected asset groups in the currently applicable accounting regulations to identify those asset groups to which cryptocurrencies can be classified. The chapter also discusses available accounting models under IFRS,with a major focus being put on the recognition and presentation in balance sheet. The assessment of models is based on distinguishing different types of tokens (payment, security, utility) as well as on differentiating between holders’ and issuers’ perspective.

Organizational Behavior Concepts and Research-I

Author(s): / Language(s): Turkish

Today, the importance of organizations is increasing day by day. The multiple functions and effects of national and international organizations necessitate new studies/research in the field of organizational culture and organizational behavior. Our primary goal has been to introduce the target audience we aim to address in our book to these new concepts and to prepare the ground for new research to be done. Our book, which aims to provide information to researchers, academicians, decision makers, practitioners, students who are interested in concepts and research in the field of organizational behavior, and to contribute to the national literature, consists of 21 chapters contributed by 28 authors. As can be understood from the subject distribution of the first book of our series, these studies will fill a very important gap in the field of organizational behavior and claim to be a source of new studies. We have completed our book work in a very difficult, troubled and stressful process due to the earthquakes affecting eleven provinces centered in Kahramanmaraş, which is called the disaster of the century in our country. It is admirable that our chapter authors, who were directly affected by these earthquakes, contributed to our book under difficult conditions. For this reason, first of all, I would like to express my thanks and gratitude to all our valuable and expert chapter authors who contributed and supported each other with intense labor, devotion, patience and patience in order to produce this work. In addition, I would like to express my endless thanks and respect to my esteemed teacher Prof. Dr. Mustafa TAŞLIYAN, who honored us by showing us the courtesy of writing a presentation to the book, who has always enlightened my path with his knowledge and experience and who has always been a role model for me, to Özgür Publishing House and its employees who worked meticulously in the preparation of the book for publication, to my family, my esteemed teachers, my friends and you, my esteemed readers, who have supported me in the process of writing the book and have helped me come to this day.

Sosyal Bilimler Üzerine Araştırmalar - IV

Author(s): / Language(s): Turkish

Technological developments and globalization has changed human nature. This change directly affects all stages of human life. At this point, it becomes inevitable to carry out research on people and human life. All studies carried out in the field of Social Sciences aim to understand human, human life and human nature. In this work, which was put forward in order to understand the human, different studies from different disciplines were discussed and a step was tried to be built in order to reach this goal, albeit to some extent.

European Administrative Area - Integration and Resilience Dynamics.Proceedings of the International Conference EU-PAIR 2022

Author(s): / Language(s): English

Audyt wewnętrzny narzędziem ułatwiającym zarządzanie organizacją

Author(s): / Language(s): Polish

Audyt wewnętrzny polega na systematycznej i dokonywanej w uporządkowany sposób ocenie procesów zachodzących w organizacji, w szczególności zarządzania ryzykiem, kontroli i ładu organizacyjnego. Audytorzy wewnętrzni pomagają organizacji osiągnąć cele zarówno poprzez zapewnienie o skuteczności tych procesów, jak i przez usługi doradcze. Uniwersalne funkcje audytu przesądziły o tym, że od dawna jest on stosowany nie tylko w sektorze prywatnym, ale także w sektorze finansów publicznych. Z upływem czasu rola audytu wewnętrznego w organizacji się zmienia. Początkowo audytorzy wewnętrzni koncentrowali się głównie na sferze finansowej. Obecnie badania audytowe obejmują wszystkie obszary działalności danego podmiotu. Dynamiczne zmiany otoczenia organizacji wpływają na to, że wiedza na temat audytu wewnętrznego musi być stale pogłębiana, i to nie tylko przez audytorów, na których spoczywa obowiązek ciągłego rozwoju zawodowego, ale też przez osoby, których działalność może zostać poddana badaniu audytowemu. Zagadnienia zamieszczone w książce dotyczą wybranych aspektów audytu wewnętrznego, takich jak: 1) kontrola wewnętrzna jako przedmiot audytu, 2) organizacja audytu wewnętrznego w jednostkach samorządu terytorialnego, 3) etyczne aspekty pracy audytora wewnętrznego, 4) metody i techniki wykrywania nadużyć i oszustw finansowych, 5) dowody w procesie audytu wewnętrznego. Publikacja adresowana jest do audytorów wewnętrznych i innych osób zainteresowanych tą problematyką, m.in. odpowiedzialnych za kontrolę zarządczą oraz pracowników służb finansowych. Książka może być też wykorzystywana przez studentów studiów ekonomicznych i słuchaczy studiów podyplomowych.

Narracje w rachunkowości jako narzędzie zarządzania wrażeniem

Author(s): Katarzyna Czajkowska / Language(s): Polish

Publikacja dotyczy stosunkowo nowego i niezbadanego w wystarczającym stopniu zagadnienia stosowania raportowania do kreowania wizerunku jednostki, w szczególności przez zarządzanie wrażeniem. Monografia zawiera naukowe i praktyczne wnioski sformułowane na podstawie wyników badań nad sprawozdawczością narracyjną. O jej oryginalności świadczą w znacznym stopniu autorskie klasyfikacje strategii zarządzania wrażeniem oraz metod wykrywania tego zarządzania w narracyjnych formach sprawozdawczych. Autorka zajęła się ilościowym podejściem do zarządzania wrażeniem w rachunkowości, opracowując jego autorski wskaźnik w sprawozdawczości narracyjnej. Monografia jest skierowana do badaczy zajmujących się zagadnieniami związanymi z rachunkowością i sprawozdawczością, zwłaszcza ich formami narracyjnymi, a także badaczy problematyki kreowania wizerunku jednostki i zarządzania wrażeniem. Z drugiej strony może zainteresować praktyków - biegłych rewidentów, audytorów specjalizujących się w sprawozdaniach narracyjnych oraz organy kontrolne, wreszcie inwestorów i same jednostki raportujące. Monografia ma obszerne angielskie streszczenie. Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Edukacji i Nauki w ramach Programu "Doskonała nauka II. Moduł Wsparcie monografii”.

Metody monitorowania makro- i mikrootoczenia przedsiębiorstwa

Author(s): Andrzej Niemiec,Agata Sierpińska-Sawicz / Language(s): Polish

W dzisiejszym świecie pełnym niepewności, zmienności i złożoności kluczem do sukcesu jest skuteczne monitorowanie otoczenia biznesowego. Ta książka jest niezbędnym przewodnikiem dla praktyków biznesu, studentów i wykładowców, którzy pragną zgłębić tajniki analizy makro- i mikrootoczenia. Przedstawiono w niej metody i narzędzia służące do identyfikacji szans i zagrożeń, a także do formułowania strategii zapewniających przewagę konkurencyjną na rynku globalnym. Zrozumienie dynamiki otoczenia i właściwy dobór metod jego analizy pozwala na lepsze przystosowanie przedsiębiorstw do szybko zmieniających się warunków i efektywne wykorzystanie zasobów. W podręczniku Czytelnik znajdzie wiedzę niezbędną do nawigowania w turbulentnym świecie biznesu, umożliwiając mu podejmowanie świadomych i przemyślanych decyzji bieżących i strategicznych. Publikacja dofinansowana ze środków budżetu państwa w ramach programu Ministra Edukacji i Nauki pod nazwą „Nauka dla Społeczeństwa” nr projektu NdS/543640/2021/2022 kwota dofinansowania 24 000 zł. Całkowita wartość projektu 699 200 zł.

28. МЕЂУНАРОДНИ КОНГРЕС РАЧУНОВОДСТВЕНЕ И РЕВИЗОРСКЕ ПРОФЕСИЈЕ РЕПУБЛИКЕ СРПСКЕ - РАЧУНОВОДСТВО, РЕВИЗИЈА И ФИНАНСИЈЕ У ФУНКЦИЈИ ЈАЧАЊА ОТПОРНОСТИ ПОСЛОВНИХ ЕНТИТЕТА

Author(s): / Language(s): Serbian

Бања Врућица, 18-20. септембар 2024. / Banja Vrućica, September 18th – 20th, 2024.