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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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The reality of the widening category of irregular warfare and the raising quantity of radical units all around the world arrived in an unprecedented pace in the 21st century’s security environment. The decisions on designating and labeling „terrorist groups”were always surrounded with terminological debates, diverse state interests, and different perception of security. Thereby handling and countering their attacks and secondary destabilizing effects are hardly-cooperative among larger alliances. Of course, we might not exclude the good examples of international peacekeeping and countermeasures, such as it is happening in the case of ISIS, Al-Qaeda, Al-Shabaab or other specific organizations. But in some cases, the methods of engagement, the continuously shaping security environment, shifts in ideology or other factors should influence the classification of a „terrorist group”, which might be questioned by individuals, ethnic groups, states or the international community itself.This was the situation with the Polisario Front group as well, which in some cases was labeledas terrorist organization, while other papers mentioned it as a separatist group or an organized crime unit. However, in the eyes of the world, the Front still is the legitimate representative of the Sahrawi’s people and a liberating organization responsible for its people. In this analysis,my main aim is to concentrate on these accusations against the Polisario Front, and its actual activity and connections with organized crime groups and highlight the facts, which exclude the Polisario Front from being a terrorist organization.
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AQAP, whose original purpose was to overthrow the Saudi monarchy,resulted from the merger with Yemen's Al-Qaeda, in 2009, whose stability was well anchored at national level. Since that period, which corresponds to the weakening of Al-Qaeda's terrorist projects in Pakistan, AQAP has seen an increase in its power and influence. The ability to organize international attacks, to capture Yemeni cities and regions through local groups, or to train foreign fighters, the South-Arab branch of the Al-Qaeda network gets an aura among terrorist organizations at a time when there is an increasing lack of certainty regarding the future of the parent organization.
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Geneva Biological and Toxin Weapons Convention (BTWC 1972)provisions must be respected by all signatory countries, while non-signatory countries are required to refrain themselves from using those kind of weapons. BTWC allows signatory countries to possess and use reasonably small amounts of biological agents of war – BAW (grams) for defensive purpose of scientific research for obtaining new means of diagnosis, prevention and treatment. But living biological agents can be multiplied on demand in any amount, or toxins may be bio synthesized in any amount as specific ammunition for biological weapons.It means that the implementation of the Convention is a complex action and difficult to achieve in practice. In this situation, effective legal measures for the worldwide implementation of BTWC must be set, but concrete actions are more difficult to implement. UN, as an international body, is able, to enforce and to monitor the compliance with the Convention, being helped by other entities, such as the Security Council, the World Health Organization (WHO), etc.
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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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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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The 7th International Conference Innovation Management, Entrepreneurship and Sustainability (IMES 2019) took place on May 30 – 31, 2019 at the University of Economics, Prague. The conference was organised by the Department of Entrepreneurship of the University of Economics, Prague, Czech Republic in cooperation with other partners.Sound keynote speakers – Martina Musteen (San Diego State University, USA), Ilan Alon (University of Agder, Norway), Andrew Burke (Trinity Business School, Ireland), Arnim Wiek (Arizona State University, USA), Søren Salomo (Technical University Berlin, Germany) and Roy Thurik (Erasmus University Rotterdam, Netherlands) discussed the trends in the fields of innovation management, entrepreneurship and sustainability. The conference aimed to achieve academic excellence in a regional context and to establish a platform for mutual collaboration, exchange and dissemination of ideas among researchers and professionals.These conference proceedings contain contributions of the conference participants presented during both days of the conference. Authors of papers come from 22 countries all over the world, namely from Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Colombia, Croatia, Czech Republic, Finland, France, Germany, Hungary, India, Mexico, Paraguay, Poland, Portugal, Russian Federation, Slovakia, Sweden, Switzerland, USA and Vietnam. All these contributions have successfully passed the doubleblind peer-review process.
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The article "Accrual accounting in the Great Britain army - clarity, transparency, and easy accounting data analyze" analyzes the application of the accrual accounting and resulting consequences of the introduction of resource accounting and budgeting in the Great Britain Armed Forces. The analysis was based on the selected financial statements: Summary of Resource Outturn; Operating Cost Statement, Balance sheet. The horizontal analysis was used to analyze trends of the changes on the annually managed expenditure limits during the period of RAB implementation. The Great Britain army was monitored as a business. Analyzed reports show data for the current and last year. Using data from individual years there was calculated the increase in absolute terms and as well as in percentage terms (growth rate). The original absolute data from financial statements are monitored in certain contexts. Analysis of the trends examined the changes of absolute indicators over time. Change is expressed in percentage or index. How many units of the item has changed over time? (Absolute change) and how many percent of the item has changed over time? (Percentage change). In the horizontal analysis we measured the development of selected items of expenditure limits and capital resources (Resource / Capital DEL) and Annually managed expenditure (AME).
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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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Corruption is a particularly dangerous scourge, which encompasses the whole of society, all spheres of human activity, and by virtue of this, it also encompasses education, whether we want to recognize it or not.Corruption flourishes in times of great social unrest, in times of crisis that societies are going through, especially in the period of transition from a totalitarian regime to a democratic society.The factor generating corruption is the socio-economic crisis, having as causes: weakening of state authority, degradation of living standards, altered moral judgment, lack of effective control levers, diminished public confidence in institutions and social values, non-adaptation of legislation to economic and social conditions and so on Sport is one of the largest businesses in the world, being influenced and influencing in turn both financial and political interests. Every year, millions of dollars and Euros circulate in this area, most of the transactions and agreements taking place behind closed doors, in order to keep any possible advantage over the competition. This fierce competitiveness, together with the lack of transparency, makes the sports field extremely vulnerable to corruption acts.Summarizing the results of our study, we can conclude: the fight against corruption is an opportunity for beneficiary institutions, which can strengthen and improve their systems for preventing and combating corruption and money laundering and asset recovery, by reference to worldwide first-class practices and standards. Following intense consultations with all beneficiaries in the Republic of Moldova: Minister of Education, Culture and Research, National Olympic and Sports Committee, Paralympics’ Committee, Sports Federations and other structures in the country, in order to ensure effective support in the field of physical culture and sports. The direct relations with the interested actors contribute to the creation of a positive framework, which will favour the general success of the future activities that will take place in obtaining the expected results.
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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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Put evropskih integracija Crne Gore i rad na zaživljavanju vrijednosti razvijenih demokratija koje će doprinijeti uspostavljanju vladavine prava, prate i brojne predrasude. Jedna od njih je vjerovanje da će naši problemi konkretno u ovom poglavlju vezani za vladavinu prava, koju možemo posmatrati i kroz prizmu borbe protiv korupcije i organizovanog kriminala, pa i poštovanje ljudskih prava i sloboda, skoro pa nestati. Predrasuda je i da će se proces EU integracija okončati ulaskom Crne Gore u EU. Predrasuda je da ćemo samo ispunjavanjem preporuka institucije konačno izgraditi u pravcu pune profesionalizacije, depolitizacije, nezavisnosti i samostalnosti. Ali, čitav ovaj proces će nam svakako biti ljekovit i voditi ka uspostavljanju demokratskog društva odgovornih građana i građanki.
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Svi napori učinjeni ka harmonizaciji u ovom poglavlju direktno će se održavati na živote građana i građanki Crne Gore, jer se radi o izgradnji sistema koji za cilj ima zakonito, efikasno, efektivno i ekonomično trošenje sredstava poreskih obveznika.
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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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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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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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Conferința științifică internațională a Academiei de Poliție International Scientific Conference of Police Academy ,,Alexandru Ioan Cuza” Bucharest
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In our society, in the last few years, "Corruption" is among the most frequently mentioned words. The presence of corruption, the perception of it and its consequences are visible to all of us. It is a social phenomenon, and the fight against it involves many different measures and mechanisms. The purpose of this article is to examine precisely those methods of fighting corruption, implicated into the legislative framework of Bulgaria. The main emphasis is placed on the anti-corruption law bill, as the fundamental normative act in this field.
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