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WAR REFUGEES – VICTIMS IN THE FIELD OF HUMAN SECURITY AND FOOD SAFETY DURING REGIONAL ARMED CONFLICT

Author(s): Florin Laurentiu Giusca,Tomita Zavoianu / Language(s): English Publication Year: 0

Waves of war refugees, large population movements and famine on a regional level are humanitarian crises generated by social insecurity or abusive behavior of public institutions. Social inequalities are serious political phenomena, social dramas often associated with diminishing food supplies and affecting economic exchange systems.Modern armed conflicts are characterized by new forms of violence and have some specific features such as the elements of internationalization present in internal conflicts, in the circumstances of increasing the role of non-state actors in solving management situations of public health and food security. The dangers and threats to international security for human security are manifested in complex, diverse and atypical forms of gravity, making it difficult to prevent and eliminate regional conflicts. Majorities of civil wars that have panicked the international community over the years have erupted countries located at the periphery of production centers and regional economic exchanges.

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RISKS AND THREATS TO THE SECURITY OF ROMANIA

Author(s): Ilie ANGIU / Language(s): English Publication Year: 0

The diversification of threats to the international security environment has led to essential changes in their physiognomy and characteristics. Threats to Romania’s security in the current security context manifest and will manifest, both by conventional and non-conventional means, in the military and civilian spheres that makes them sometimes difficult to be predicted. The complexity and dynamics of the current international security environment has entailed Romania to take measures to defend and counteract new types of threats. This was made internally as well as in the framework of the alliances, coalitions,partnerships to which Romania is part. The main goal of these measures was to involve itself in providing the security of its own citizens as well as contributing to the achievement of regional stability, in order to integrate the Southeastern European space in the continental and Euro-Atlantic security architecture.

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Бакшиш и државна интервенција. Чиновничка корупција у Краљевини СХС

Author(s): Aleksandar R. Miletić / Language(s): Serbian Publication Year: 0

A general increase in corruption in public administration was one of the “legacies” left after the Great War. The unprecedented hardships of daily life and the general impoverishment affected all strata of European societies during the war. This was particularly true for the territories under the control of the Central Powers which were cut off from their traditional sources of raw materials and food during the war. The misery of malnutrition and disease reduced human preoccupations to concerns for essential biological needs and mere survival. In many ways, this led to the erosion of basic presumptions of honesty and morality among the general public level, and state personnel were not immune from this general trend. On the contrary, their position became complicated because of the new roles assumed by the state for the control over the wartime economy and society. The numerous new responsibilities and areas of influence demanded that state officials at all echelons of the administration be entrusted with expanded powers. On the other hand, their average real income was declining ever more from its prewar level. The low–paid national bureaucracies deviated greatly from the ideal rational bureaucracy imagined by Max Weber. According to the research of Yugoslav/Croatian economist Mijo Mirković, during the period between 1913 and 1925, the Yugoslav state employees’ earnings were reduced by more than 50 percent. To what extent did this war-related and prolonged degradation affect the “moral infrastructure” of Yugoslav state personnel? What was the level of the administrative performance and efficiency that might have been expected from low–paid personnel? This article attempts to answer these questions by examining administrative performance of Yugoslav state personnel while it was engaged in state interventionist policies in domains of control over housing relations, over foreign trade and emigration process. In each of these domains of public affairs the state agenda was compromised by the general system of misconduct and corruption that occurred in the state administration. Low-level corruption and abuses started to appear as state officials gained the right to make arbitrary decisions on each individual problem or application. In the field of housing policy, the requisitioning practices proved to be nothing more than a cover-up for extortion and different schemes of misuse and corruption by state officials. In domain of the trade controls, the license trade regime became notorious for the wide-spread corruption involved in its procedures and conduct. The control over emigration affairs ended up in an elaborated system of extortion of applicants. Instead of serving and protecting the interests of citizens, the poorly paid administrative personnel in Belgrade tried to improve their own material position by abusing their powers. State competencies were not only violated but they also ended up serving the private interests of state employees. In view of this outcome, one wonders whether citizens might not have been better off if the state had not intervened in these affairs at all. Study of corruption in the Yugoslav public administration provides a good insight into the basic administrative limits of its “human infrastructure”. This should be taken into account when considering (possible) outcomes and concrete results of the Yugoslav state policy in the interwar period.

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Analysis of Financial Statements Focusing on Detection of Ponzi Schemes Using XBRL

Author(s): Zuzana Kubaščíková,Zuzana Juhászová / Language(s): English Publication Year: 0

A number of companies are asked to provide the relevant financial information in electronic form for the needs of national and international regulators of trading with securities and for the purposes of supervisors of financial institutions. To fulfill these requirements there is also a need to ensure effective electronic communication that allows grouping, organizing, and analyzing data according to the requirements of the user. This paper deals with the possibilities of using XBRL (eXtensible Business Reporting Language) for this purpose with a focus on tracking features of a Ponzi scheme. Typical characteristics of a Ponzi scheme are often found in a high-risk type of investment companies called HYIP (High-yield Investment Programs) many of which belong to bankrupt non-bank entities investigated since 2000.

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The Impact of Using an External Authority on the Quality of Public Procurement

Author(s): Michal Plaček,Martin Schmidt,František Ochrana,Milan Půček / Language(s): English Publication Year: 0

The article deals with the empirical verification part of the hypothesis of "bureaucratic safety" applied to the example of public procurement in the years 2010-2014. We presume that the contracting authorities are trying to minimize the risk of conflict and therefore are entrusting the administration of contracts to external authorities, or perhaps it is their view that these external authorities would administer them in a higher quality fashion. For the purposes of this article, we consider quality to be represented as the odds ratio that the Office for Protection of Competition will conclude that a public contract was managed improperly. The aim of this article is to compare in-house and external administration of public contracts in terms of the probability of an appeal, the initiation of an investigation, and the finding of any violations by the Office for Protection of Competition. For the purposes of our analysis, we used data on 69,959 public contracts, which we paired with 1965 first instance decisions of the Office for the Protection of Competition. We then applied logistic regression to this data. The achieved results are very surprising because we were unable to demonstrate a statistically significant difference between in-house and external administration, which should affect the decisions of the Office for the Protection of Competition. The results are very challenging for public policy since the current size of the procurement market is around 577 billion CZK. Additionally, the amount of transaction costs associated with procurement is very important. Each partial streamlining of public procurement can bring significant savings of public funds.

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Bribes, Tips and Gifts: Informal Payments in Healthcare. Similarities and Differences

Author(s): Roman Mužik / Language(s): English Publication Year: 0

The nature of informal payments is not straightforward. The aim of this article is to create a framework that would be helpful in distinguishing informal payments among themselves and from formal payments and corruption. Based on the literature review with combination of content analyses on informal payments we have created 10 indicators by which a comprehensive framework was created. Framework presents similarities and differences among payments. We found out that in 4 of the 10 indicators all payments are different among themselves.

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Decentralized Punishments in Fighting Corruption: Experimental Evidence from Czech Republic

Author(s): Jiří Špalek,Zuzana Berná / Language(s): English Publication Year: 0

The paper presents possibilities and limits of introducing experimental methods in measuring propensity to engage in and punish corrupt behavior. We are inspired by results of the multicultural experiments run to date. Our experiment is inspired by Cameron et al (2009), which took place in Australia, Indonesia, India and Singapore. It takes a form of a simple sequential game in which three players are involved. The decision of each player has an impact on the behavior and profit of the other players. Results of the experiment are in line with results of replicated experiment. We found several differences between the behavior of the Czech and Slovak participants. Particularly, the Czechs seem to be less tolerant to corruption behavior they witness.

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Олигархизация на либералната демокрация в ЕС и в България

Author(s): Ivka Tsakova / Language(s): Bulgarian Publication Year: 0

The problem is positioned within the context of the huge social and economic inequality on EU level as well as to a greater extent in Bulgaria at the beginning of XXI century. The process of oligarchization of the liberal democracy is explained simultaneously in the EU and Bulgaria (giving examples of institutions and practices), highlighting the following mechanisms of transformation: a) from parties to lobbies; b) from separated powers (institutions) to their corporate capture; c) from formal liberal rights of the majority to the right of wealth for the few. In conclusion, a need of taking an anti-oligarchic political action course is outlined – a course of democratic dispersion of public goods and economic prosperity for the majority of the citizens.

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Građanska čitanka

Author(s): Aleksandar Saša Zeković,Nikola Đurašković / Language(s): Montenegrine

Autori su u knjizi obuhvatili sve bitne i značajne pojmove, kategorije i institucije građanskog društva. U prvi deo knjige, u obliku eseja, uvrstili su pojmove, kategorije i institucije koje predstavljaju preduslove, uslove i principe dobro uređenog i razvijenog građanskog društva. Obrađena je demokratija kao vladavina koja odgovara i omogućava građansko društvo, lokalna samouprava na kojoj se temelje savremene demokratije i koja je od svih vlasti najbliža građanima i policija kao značajan i osetljiv organ bezbednosti zadužen za održavanje i garantovanje javnog reda i mira. Od uslova za utemeljenje građanskog društva autori su obradili ljudska prava na kojima se temelji građansko društvo i koja su smisao građanskog života, tržišnu privredu koja omogućava zdravu i ravnopravnu utakmicu u ekonomskom životu i nevladine organizacije kao udruženja koja neposredno artikulišu različite potrebe i interese pojedinaca i posebnih društvenih grupa. Takođe su obrađeni principi na kojima se zasniva građansko društvo - antimilitarizam, ravnopravnost polova, otklanjanje barijera za sve koji su u bilo kojem nepovoljnom položaju i suočavanje s prošlošću kao mogućem izboru nesporazuma u sadašnjosti i budućnosti.

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Poglavlje 5: Javne nabavke

Author(s): Marko Sošić / Language(s): Montenegrine Publication Year: 0

Jedna od predrasuda građana i građanki Crne Gore u odnosu na EU jeste da će proces javnih nabavki ići na štetu građana, posebno ako se proširi mogućnost da više stranih kompanija učestvuju u tom procesu, da će preovladati interes tih kompanija a ne javni interes, kao i da nije moguće ograničiti zloupotrebu javnih ovlašćenja na štetu javnog interesa u postojećim društveno-političkim okvirima. Ali, kao što je već rečeno, EU je ustanovila određena načela (nediskriminacije, jednakog tretmana, transparentnosti, proporcionalnosti, uzajamnog uvažavanja) i standarde koji se moraju primjenjivati u svim postupcima javnih nabavki i jednako prema svim učesnicima tog postupka, a isti je pod priličnom pažnjom institucija EU, čime se značajno sužava prostor za zloupotrebe.

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International Legal Standards for the Protection of Government Officials During the Performance of Their Duties

Author(s): Mihai Draniceru / Language(s): English Publication Year: 0

The chapter presents a comparative analysis of the legal aspects regarding the rights and guarantees offered to government officials both by the legislation of international institutions and of some reference countries. Particular emphasis has been placed on the protection by legal-criminal instruments of civil servants against pressure from third parties, which, by most laws, are considered crimes. The paper focuses on the persons placed under the protection of the law, the main sanctions, and the circumstances of committing the offences.

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OFF-SHORE ПОСЛОВАЊЕ И ДИГИТАЛНИ СВЕТ – ОД УПОТРЕБЕ ДО ЗЛОУПОТРЕБЕ

Author(s): Aleksandar Petković / Language(s): Serbian Publication Year: 0

Favourable tax environment, strengthening of digital business, shortage in the exchange of tax data, as well as the possible concealment of the identities of beneficial owners, represent the most important benefits that jurisdictions known as tax havens offer to potential non-residents. For decades, such territorial-legislative structures have encouraged theoretical debates regarding the legality of their operation as well as the offshore business system itself. The aim of this paper is to reach certain conclusions regarding the legality of their existence through a comparative analysis of different theoretical positions and practical knowledge in relation to the existence of tax havens and digital economy, as well as to answer the question of whether the offshore business system itself is consequently an instrument of abuse or an expression of real needs for a different way of performing business activities.

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АНАЛИЗА ФИНАНСИЈСКИХ ПРЕВАРА У УСЛОВИМА ГЛОБАЛНЕ КРИЗЕ, СА ОСВРТОМ НА БОСНУ И ХЕРЦЕГОВИНУ

Author(s): Tajana Serdar Raković,Svetlana Sabljić / Language(s): Serbian Publication Year: 0

Global tendencies and outbreaks, the Covid-19 pandemic and the Ukrainian crisis, as well as numerous problems in the corporate sector, have increased the risk of financial frauds. Businesses are still struggling to manage their business operations, generate cash and keep their businesses afloat. All of the above increases the pressure to meet goals such as profit, financial performance and market and stakeholder expectations. Managers and employees may be tempted to manipulate financial statements to avoid business failure. In order to successfully combat financial frauds, it is necessary to know and understand the concept, types and causes of frauds and the way they are carried out. According to the research results, the share of asset misappropriation in the total number of financial frauds in Bosnia and Herzegovina is 61%, while financial statements frauds and corruption number 21% and 18%, respectively. A successful fight against financial frauds isa combination of prevention, detection, research and undertaking of legal and control measures. The paper deals with the concept, types and frequency of financial frauds, methods for reducing the risk of frauds and opportunities for prompt and more efficient detection of committed frauds, with special reference to Southeastern Europe and Bosnia and Herzegovina.

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Youth unemployment an ongoing issue of Bosnia and Herzegovina

Author(s): Nikola BODULOVIĆ / Language(s): English Publication Year: 0

The Balkans, both as a geographic and cultural region of southeast Europe, has raising number of emigrations in the past few years. This is especially prominent amongst young people who, commonly after graduation, decide to travel abroad in search for better opportunities. This phenomenon is also common in the rest of the world due to the globalisation effects on the travelling expenses. Travelling has become affordable to more individuals in the last decade than ever before. Yet, this is not the only cause of increased migration. The idea of “escape” is becoming common among young people from across the Balkans. It is evident that youth’s search for their economic prosperity, career advancements, and improvement of other life affiliations outside their home county is on the rise. The situation in Bosnia and Herzegovina is the most alarming in the region.

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Имплементација правила о накнади штете према Грађанскоправној конвенцији о корупцији

Author(s): Branko Morait / Language(s): Serbian Publication Year: 0

The Law on Obligations contains a general norm that prohibits causing harm to another. Nevertheless, in the past as well as nowadays, the range of causes of damage is expanding, and consequently, special regulations have to be adopted. This raises dilemmas about choosing adequate grounds for liability on a case by case basis. One of the new cases is the occurrence of damage from corruption and corrupt practices. This phenomenon is traditionally associated with crime and criminal responsibility, but has now become the subject of interest of civil law theory and practice. The ratified Civil Law Convention on Corruption has created an obligation to implement it to domestic legislation. This article is dedicated to the expected implementation going on and off the right path.

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Пореска превара у вези са порезом на додату вредност - критички осврт на ново кривично дело

Author(s): Vanda Božić,Suzana Dimić,Mirjana Đukić / Language(s): Serbian Publication Year: 0

In the paper the authors pointed out the tax, financial and criminal aspect of the new criminal offense "Tax fraud in connection with value added tax" prescribed by Art. 173. 1. of the Law on Tax Procedure and Tax Administration (ZPPPA) as a blanket regulation in relation to the General Criminal Code. The paper is divided into three parts. The first part refers to the value added tax (VAT), the second part covers the criminal material, and the third part the criminal procedure aspect of the tax fraud related to the value added tax. The amendments to the ZPPPA deleted criminal offense "Unfounded disclosure of the amount for tax refund and tax credit", which was replaced by "Tax fraud in connection with value added tax". In relation to the mentioned new criminal offense, there was an expansion of criminal responsibility as well as harmonization with the criminal offense of tax evasion (Criminal Code). The authors point out the possible problem of delimiting the intention of the tax-payer, whether it is aimed at tax evasion or the intention to commit fraud with VAT, especially when presenting fictitious invoices.

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BRIEF CONSIDERATIONS REGARDING THE USE OF THE FUNCTION IN FAVOUR OF CERTAIN PERSONS

Author(s): Ruxandra Răducanu / Language(s): English Publication Year: 0

The offence of conflict of interest has been amended to include the use of the function in favour of certain persons, and it is necessary to maintain the conflict of interest in the sphere of public services. This paper aims to highlight the particular elements of this incrimination that essentially distinguish it from the crime of abuse in office. Even if this regulation replaced the crime of conflict of interest, the preservation, in part, of the content of the old regulation demonstrates the seriousness of the situations in which the civil servant uses his function to obtain a material gain, gravity that justifies the distinct incrimination of these situations. A brief analysis of the judicial practice in this area is edifying in support of these arguments.

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Considerations on Combating Money Laundry in the Field of Crypto-Assets, at European Union Level

Author(s): Carmina-Elena Tolbaru / Language(s): English Publication Year: 0

Money laundry is a boosting phenomenon worldwide, affecting multiple domains of social life, and we need sustainable efforts to hinder the actions committed by offenders to hide the profits obtained from their offences. The complexity and magnitude of this phenomenon taking place at present is explained within the context of growth of technology, which opens new horizons concerning offence-related opportunities. Thus, offences such as tax evasion, financing terrorist organisations, drug trafficking, corruption, frauds, as well as any other illegal financial activities, are committed regarding the offence of money laundry, witnessing a form of organised cross-border criminality. Starting in 2021, the rate of illegal use of crypto currencies for the purpose of money laundry has registered a significant growth, which made the European Union establish a new regulation framework in the field of combating money laundry, extending the field of application of rules to crypto-assets transfers. This paper analyzes the growing global phenomenon of the use of crypto-assets for criminal purposes, examines the regulatory framework in the European Union, and provides practical recommendations that can help prevent and combat money laundering.

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Антикорупционна политика в здравеопазването

Author(s): Emilia Angelova Kasova / Language(s): English,Bulgarian Publication Year: 0

The problems related to the anti-corruption policy in health care are related to clarifying the main factors and characteristics of public health. Another important direction is the creation of conditions for improving people's quality of life. The existing system of health control of the manufacturers and distributors of medicines, consumables and medical equipment and of the providers of health services to the population, acquires special importance. It is necessary to observe the modern principles and a new modern approach of health care control.

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Обявлението за доброволна прозрачност и договорът за обществена поръчка

Author(s): Ilonka Goranova / Language(s): Bulgarian Publication Year: 0

The current national legal framework allows contracting authorities and contracting entities to publish a notice for voluntary ex ante transparency in cases following outside the scope of the Public Procurement Act. Thus, they express their intention to conclude a contract, describe its subject and indicate the economic operator they have selected. Under the express will of the Bulgarian legislator, the notice for voluntary ex ante transparency is an individual administrative act, the legality of which can be appealed before the Commission on Protection of Competition. The publication of a notice for voluntary ex ante transparency and its entry into force preclude subsequent requests for destruction of the concluded contract.

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