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We have been introduced to the most important institutions of the European Union, and its functions, as well as what makes them distinctive.Although they have more pronounced executive and legislative functions,The Council, the Parliament and the Commission do not belong exclusively to these fields. Namely, the boundary between extremely executive and legislative bodies in the European Union is very interesting. This is precisely what makes the institutional framework of the Union revolutionary. With this system of not clearly distributed powers, we reach a situation where almost none of the above mentioned bodies can perform their functions exclusively– without the consent of some of the other institutions with which they share the authority. As I said, the benefits are obvious; the mutual control between the institutions has been facilitated, the unity of action of the institutions within the Union has been strengthened, as well as the transparency of the work of the institutions.What this system has brought to the Union is a more difficult operation of the institutions, increased bureaucracy, an expanded decision-making apparatus, the necessity of using a large number of procedures in carrying out its functions etc. However, the cause of all this lies in the structure of the European Union, that is, in the very fact that it is a union. The union is an outdated model, which cannot succeed in modern times. The authorities in the Union, in particular such as the European, are too decentralized, and in spite of the existence of central institutions, its members have too much sovereignty. The European Union is now in the most unstable period since its establishment. The state of war in Ukraine has caused tensions between the EU and Russia. While Germany is pulling the reins of influence over the Union, steering it towards itself, Greece, Italy and Spain are drowning in debt, France ignores the rights of minorities, and the United Kingdom is threatening to leave the European Union. Some of the Commissioners and experts believe that stopping the further integration into the European Union would solve the problem. I agree that it would help, until the situation is stabilized,but it is only a small part of the current problem. Predictions for the future of the European Union vary from less optimistic to pessimistic all the way – from its dissolution to the termination of the state of peace in Europe,which the Union guarantees. All in all, the future of the European Union will be more than interesting.
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Although in discussions regarding the establishment (strengthening) of the democratic order and the rule of law system, usually, the importance of an independent judiciary is emphasized, an important role within this process belongs to the lawyers’ profession and the protection of its independent position. By securing their clients a voice and providing the necessary legal aid, lawyers strongly contribute to human rights protection and the rule of law realization within an order. In order to secure the realization of the above-mentioned role, lawyers’ independence has to be protected. In the first part of the article, various meanings of lawyers’ independence will be pointed out. The political meaning of this notion will be accentuated(lawyers’ independence from government domination, whose arbitrary dealings an independent legal profession should confine). After that, the relevant international standards regarding the lawyers’ independence will be analyzed, as well as some of the solutions accepted in the comparative legislation. Finally, the new solutions introduced by the Law on Amendments and Addition to the RS Bar Law will be analyzed in the light of the above mentioned standards. The new legislative solutions are intended to improve the bar’s independence by decreasing the influence of the executive power on the disciplinary proceedings.
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Authentic interpretation is an interpretation of law made by the authority of the state (or any other institution) which has already passed an act, which,because of its ambiguities, inconsistencies or other deficiencies we will try to explain in more detail.Authentic interpretation of legal acts should correspond to the meaning and substance of legal acts that is interpreted. But, it is also possible to enact something new, during the interpretation, that was not officially planned in that act. Examples of authentic interpretations of domestic Serbian law and the laws of states in the region and beyond, that caused enough controversy, are the basis of this work.
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In his work the author analyzes, on the one hand, the newly enacted legal solutions (2013) on the legal status of the auditing companies in Serbia and valid solutions in the Republic of Srpska (from 2009 as amended in 2011) and, on the other hand, he determines the degree of harmonization with relevant regulations of the European Union, primarily with Directive 2006/43/EC. In this study a comparative legal method is utilized. Legal solutions of Serbia and Republic of Srpska are compared, first to the solutions of the European Union and then sporadically with solutions of neighboring countries (Slovenia, Croatia, Macedonia, and Montenegro).The Directive 2006/43/EC stipulates that the audit might be performed by individuals as a „statutory auditors“ who are enrolled in the appropriate register, and the „audit companies“, as a legal person or any other entity,regardless of its legal form, which are authorized by the competent authority of the Member State of the EU to carry out the statutory audit.In his work the author evaluates several relevant issues, namely:conceptual definition, origination, legal form and status of the auditing companies; conditions under which companies can perform the audit;conflict of interests and independence of the auditing companies.
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The subject of this paper will be the law institute – cross examination as well as the certain law and life consequences that follows its introduction in Serbian criminal procedure. As any other phenomenon in society (and in nature), this one also demands more comprehensive intro, especially in such a dynamic sphere as is the one in which it pretends to enter. For that reason it is inevitable to point primarily on some current movings in criminal procedure law systems, some questions of process history, organization of investigative procedure, and also find out where is the right place for main procedural subjects. The author finds these questions to be of crucial significance to finding an answer where the mutated “procedural evolution” can lead and whether the criminal justice has become a goal to itself.
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The purpose of this paper is to present idea of sustainable transport and its role in sustainable development in Poland. Sustainable transport refers to the broad subject of transport that is sustainable in senses of social, environmental and climate impacts. Sustainable development is a fundamental objective of European Union presented in the EU sustainable development strategy (EU SDS ). Sustainable transport is one of seven key challenges of EU SDS. Research on sustainable development indicators for Poland based on the EU set of sustainable development indicators is done as public statistics by Central Statistical Office(GUS)and published at 2011 and 2015. The goal of this paper is presentation of the indicators for transport and mobility. By analysing of these indicators we could measure the progress in realization goals of sustainable development in sector of transport. Author present also set of the measures for sustainable mobility adopted by Polish cities.
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An article concern the issues, of cultural heritage transmission, in cultural diverse social environment, on an example of the town Zelow. The specific historical value of the town is, created during almost 200 years on an atmosphere of mutual acceptance, cultural and religious tolerance and transfer through generations of citizens: Czech, Polish, Jews and German. This social value is connected with the history of Polish tolerance, thanks to which, during different of religious persecute in Europe, the representative of different nations can find asylum, acceptance and safe place to live. In the case of Zelow it was Czech immigrants. From my research in opinion of high school students and also adult citizens, the most important aspect of past heritage of Zelow town, is climate of tolerance culture, understanding and agreement to build the common good, also thanks to artistic activity of the community. The values which enrich the community, brought by Czech minority are: the care about the education of younger generation, an ethos of hard work and particular identification with the religious ethics and artistic culture.
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There are cross-cultural psychological and cultural specifics in the context of the communication. To this effect, the realization of the different forms of the event management resumes the functioning of that cross-cultural communication. Those reflections of that type of communication reflect on personal development at different age of the tourists. The event management realized the main influence on the individual and emotional structure of the person
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The fourth industrial revolution could be seen as a revolution in learning and thinking. In the era of automation and digitization of the processes in the economy, there is a need to change the training of staff for all sectors of the economy, including the tourism sector - directing attention to risk-taking decisions requiring ingenuity and responsibility. Until now, students have been encouraged to train on theoretical issues rather than training to develop skills for risk decisions and entrepreneurial initiatives. For this reason, students should build a value system during training, and teachers should encourage them to comply with the ethical and moral norms of work and behavior. It is time for the world to be seen as a place of opportunity, not of dangers.
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Botevgrad Municipality has no experience and traditions in the development of tourism at the moment, but it has a potential that was studied in 2017 and thus the municipality laid the foundation on which to define its vision and integrated tourism policy, defining clear objectives and priorities for the sustainable development of tourism. The aim of this report is to develop innovative solutions for the sustainable development of tourism and the provision of a competitive tourist product through a research-based approach based on the situation analysis and recommendations related to the possibilities and constraints of the destination. Proposals for innovative adventure events have been made, guidelines for ecotourism supply related to the protected areas of the municipality and the possibilities for creating a biosphere park and a protected landscape, as well as creative communication solutions for the transformation ofBotevgrad Municipality into an attractive tourist destination.
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Nature, causes, and manifestations of processes to ease and optimize financial reporting under the impact of changes in the regulatory environment are examined in this paper. The main directions of the simplification of the financial reporting of the enterprises in the hotel industry in Bulgaria are presented. The most significant efforts of the leading accounting professional organizations and regulatory institutions internationally are summarized. In conclusion, the main benefits of simplifying the financial reporting of hoteliers in line with current regulatory and economic conditions are drawn.
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Market changes, global competition, and distributed environments, as well as sophisticated technologies, force educators to provide their services with better quality and more flexibility which makes it necessary to rethink and redesign old teaching methods and introduce new technological solutions. E-learning, or “the use of telecommunication technology to deliver information for education and training” provides new teaching and learning methods. The flexibility in time and space enabled by e-learning fits our modern society (ibid.). However, in order to overcome the old traditional institution ‘one-size-fits-all’ approach to educational institutions should resolve a range of challenges.
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The report analyzes the technique of taxation for the value-added tax of supply of tourist services in Bulgaria. The role of value-added tax in the tax system is presented. A comparative analysis between the tax burden of taxation for the value-added tax of supply of tourist services in Bulgaria and the countries of the European Union is made. The relationship between the supply of general tourist service and the tourist tax is clarified. On this basis, some of the existing problems in our country are outlined and conclusions are drawn.
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Every tourist company in the contemporary economic situation faces the problem of attracting additional financial resources for investment needs. Investments are the most important ever for managing tourism development at both national and regional level. For the attraction of private, including foreign, investments in the tourist sector, the local authorities' activity in advertising and information activities, liberal administrative and tax policy, both locally and nationally, is very important.
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