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4.50 €

Децентрализацията в България - същност, проблеми и перспективи за развитие

Author(s): Hassan Azis / Language(s): English,Bulgarian Publication Year: 0

A historical review of municipal governance and decentralization. Essence, types and forms of decentralization. The paper presents the role of self-governance and the connection between municipality, local self-governance and decentralization. It points out some of the starting points in the discussion to formulate decentralization: according to the general approach to the transfer of responsibilities; the approach to analysis of decentralization as dynamic process based on interaction and partnership. The types of decentralization are presented in detail: financial, political, spatial, market and administrative and their interaction and mutual influence. The paper discusses four main trends in the development of decentralization: in a historical aspect (from the 1960's until now); decentralization as a counterpoint to globalization; based on the concept that individuals set store by integrity of real existence; decentralization as a complex of four dimensions (local collectivity) external milieu, local collectivity/internal milieu, individual/internal milieu. It touches on topical problems at the implementation of decentralization in Bulgaria from 1991 to 2015. Finally, it presents the prospects for the development of decentralization in Bulgaria in the context of the implementation of the Decentralization Strategy for the period until 2025.

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Децентралізація та реформа місцевого самоврядування в Україні

Author(s): Olga Haltsova / Language(s): Ukrainian Publication Year: 0

The article proved that the modern approach to the problem of statehood involves creating a holistic view of the system of institutions of social, political control and self indirect rights associated with society as a whole and of its subsystems, and confined to the individual - the highest values of a democratic society.

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Децентралізація в управління економічними системами на місцевому рівні

Author(s): Viktoria Tomareva-Patlahova / Language(s): Ukrainian Publication Year: 0

The article explored ways to improve the system of regional development within the objectives of decentralization. Overview principles of local government and regional development management under decentralization. The ways of financing regional development in the context of decentralization are discribed.

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Моніторинг та інформаційне забезпечення процесів децентралізації

Author(s): Dmytro Plynokos / Language(s): Ukrainian Publication Year: 0

This paper considers the issue of decentralization. In particular the efficient monitoring of decentralization and information support. Considered such new forms of monitoring as public monitoring, based on active citizens, NGOs. These measures will accelerate the process of decentralization in Ukraine and improve it.

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Імплементація головної ролі місцевої громади в трансформаційному процесі децентралізації та місцевого самоврядування на соціально орієнтовані послуги

Author(s): Elena Trohimets / Language(s): Ukrainian Publication Year: 0

It has been proved that the key to successful implementation of the decentralization process is the functioning of democratic mechanisms: fair elections, freedom of the press, a strong civil society. At this stage of the Ukrainian government according to the European model of society integrates state to European approaches to effectively manage, use and management of the resource base, optimal use of the potential of local communities.

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Напрями модернізації змісту професійної підготовки лідерів для сфери публічного управління в Україні

Author(s): Tatyana Kravchenko / Language(s): Ukrainian Publication Year: 0

The article proved system of training and professional development of public servants under decentralization will require substantial upgrading of their leadership training, improve their professionalism, the daily willingness and ability to competently and responsibly perform administrative functions, implementation of new social technologies for the development of the institutional capacity of the public administration, promote innovation processes in the country, personal maximum efficiency and effectiveness in local communities.

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Аспекти державного регулювання освіти в умовах децентралізації: світовий досвід та перспективи розвитку в Україні

Author(s): Marharyta Kovalenko / Language(s): Ukrainian Publication Year: 0

In this work research the basic trend of decentralization of higher education and models of government regulation of higher education systems in different countries. Foreign experience shows that decentralization improves the efficiency of higher education, and it can improve government regulation of higher education in Ukraine

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Концептуальні підходи до вдосконалення механізму фінансового забезпечення місцевого самоврядування в Україні в умовах децентралізації

Author(s): Viktor Ogarenko,Yuliana Kozachenko / Language(s): Ukrainian Publication Year: 0

Found that the current system of budget funding expenditures of local budgets, which is formed on a sectoral basis, is flawed and needs revision. Defined, decentralization of power while the distribution of authority and responsibility for violation of budget legislation between the control center and the regions is key to providing the financial basis of local government. The mechanism of financial support for local governments, which will consist of three units of local budgets, taxes and charges resource (rent) payments and tax revenues.

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Міжнародний досвід управління економічним розвитком депресивних регіонів в умовах фінансово-бюджетної децентралізації

Author(s): Yurii Malakhovskyi / Language(s): Ukrainian Publication Year: 0

The aim of the publication is to generalize experience of the specialized agencies and development institutions on the isolation and identification of depressed areas of the US, Canada and EU countries, management processes of economic development and formulation of proposals to extend the existing experience of local bodies of state and local government.The main economic mechanisms implemented specifically created to support the troubled areas of organizational structures today are: grants, subsidies; access to public contracts; tax reduction; reduction of interest on the loan; micro credit; guarantees; a new mechanism of innovation development; sectoral support; comprehensive infrastructure and industries; organization of industrial parks and business zones; support for small and medium enterprises; development of clusters.

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Административни процеси и механизми за комуникация между гражданите и централните органи на изпълнителната власт

Author(s): Vasil Zhbantov / Language(s): Bulgarian Publication Year: 0

This article presents the importance of administrative processes and mechanisms for communication between citizens and the central bodies of the executive authorities, which in turn leads to better functioning of the public administration in the Republic of Bulgaria. Process-oriented management and communication mechanisms are presented, which contribute to a more effective and efficient government. In the article, an attempt is made to highlight the main positive points in the introduction and implementation of administrative services as a means of communication between institutions and individual interested parties, as well as the application of good communication mechanisms, which in turn improve the service to citizens and companies (organizations). Also considered is the digital transformation of the public sector, presenting the best practices of the Patent Office of the Republic of Bulgaria, which is of key importance for ensuring the effectiveness and efficiency of the information resources and processes used through centralized and horizontal solutions for e-governance.

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Технологичният инструментариум на последващата оценка на въздействието – фактор за обективното ѝ приложение

Author(s): Milena Tzakovska / Language(s): Bulgarian Publication Year: 0

This article examines some practical issues of impact assessment in their applied projection. The purpose of the research is to offer a new view on the spectrum of the used technological toolkit by analyzing the current regulations and the practice of the administrative bodies. Regarding the preliminary impact assessment, it is well developed, given the regulation of a significant set of samples, mandatory content for the documents and the development of methodological materials. Regarding the subsequent impact assessment, however, there is a certain lag in the development of the overall application of the instrument. The current development of the regulatory framework is looking for adequate solutions, however, according to the subsequent assessment, a consistently implemented legislative approach is still lacking.

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Маркетинг, основан на доказателства – ситуационен анализ на недостига на лекарства като криза в публичното здравеопазване

Author(s): Boryana Marinkova / Language(s): Bulgarian Publication Year: 0

Public health crises have excited the scientific community for decades because of the high degree of impact on large populations and the severe consequences for the economy and the public sphere. They could influence any national policy, threaten national security, be an obstacle in the development and maintenance of economic relationships, and on an individual level – they could have extremely serious consequences for the protection of life and its quality for every single citizen. Given the fact that providers of services and products in the healthcare sector are predominantly private entities regulated by the public authority, the search for solutions from the scope of Marketing as a science and practice aims to explore and offer public administration bodies flexible and effective practices and policies. Emphasis is placed on one of the еvidence-based marketing regarding one of the hot problems of public healthcare – а situational analysis the shortage of drugs, bringing out the user profile of the shortage, for which the author has carried out his own research. A variety of marketing methods are explored and analysed, the proprietary research is supplemented by aggregated data on shortages from the perspective of regulators, wholesalers and retailers.

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Urban Settlements (oppida) of Vinodol under the Rule of the Counts of Krk: Topographical Situation and Local Organization within the Feudal Manor

Author(s): Gordan Ravančić / Language(s): English Publication Year: 0

When discussing Vinodol’s past, one must keep in mind the antiquity of this geographic region, which becomes evident at the very first glance – the clear shape of the valley that stretches from Križišće towards the southeast, surrounded in north and south by mountains belonging to the Bitoraj-Viševica massif. At the same time, one should keep in mind that this geographical situation of Vinodol does not entirely correspond to the former Vinodol municipalities or towns. As it is known, the term “Vinodol towns” includes eight municipalities from Trsat in the northwest to Ledenice in the southeast, which together with Novi (Vinodolski) sums up to the nine towns of medieval Vinodol.

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Nobility of the Croatian Kingdom between Zadar and Its Hinterland during the Late 14th and Early 15th Centuries

Author(s): Ivan Majnarić / Language(s): English Publication Year: 0

In the second half of the 14th century, Zadar became the centre of the Kingdoms of Dalmatia and Croatia. Then, and especially during the first half of the 15th century, it may be best described as a blooming town. The main reason for this situation was a combination of political, social, and economic circumstances, and the market of possibilities was equally open to peasants, craftsmen, merchants, educated administration, and the nobility. The city required personal presence and offered challenges in search for a better future or in establishing or improving one’s reputation. All these opportunities, and especially the last one, played a role in attracting the Croatian nobility, which will be the focus of this article.

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Uloga pravaša u osvajanju općinske uprave u Dubrovniku 1890.–1899.

Author(s): Ivo Perić / Language(s): Croatian Publication Year: 0

The first prominent ‘Rightists’ in Dubrovnik during the last decade of the 19th century were Ivan Matešan and Stjepan Čubretovic, instructors at the gymnasium, as well as Roko Mišetić, a doctor at the hospital. Their political activities were taken up and further expanded by Frano Supilo, at onetime the prefect of the agricultural department in Gruž, and later the founder, publisher, and editor of the ‘Rightist’ Dubrovnik weekly Crvena Hrvatska. In cooperation with Pero Čingrija, the Dubrovnik leader of the National Croat Party, Supilo aimed his political activity squarely at the coalition of the pro-Italian and Serbian parties, who since 1890 had dominated the municipal administration in Dubrovnik, negating the Croatian identity of Dubrovnik and directing it away from Croatian political ideas. This vehement struggle culminated in 1899, when the municipal administration in Dubrovnik came into the hands of Supilo’s ‘Rightists’ and Čingrija’s Nationalists, advocates of Croatian political ideas. The ‘Rightists’ proved to be the deciding factor in this struggle, who by their determination and conviction maintained the course and intensity of the struggle.

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Управление на качеството на външния одит в публичния сектор – нов МСВОИ 140

Author(s): Toma Donchev / Language(s): Bulgarian Publication Year: 0

Quality management of audit directly affects the achievement of the objectives of the audit and of the Supreme Audit Institutions. The internationally accepted basis for quality management is ISSAI 140, adopted by INTOSAI, which was the subject of a comprehensive change that ended in 2023 and effective date to enter into force is 1.1.2025. The main change related to audit quality is adopted risk-based quality management approach compared to the prescriptive quality control approach until now. This report aims to present the main requirements and specifics of the risk-based approach to external audit quality management in the public sector.

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Wyższy poziom zarządzania ryzykiem celnym w nowym prawie celnym Unii Europejskiej

Author(s): Dariusz Leśniewski / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to demonstrate whether the proposed changes to European Union customs law actually justify the claim that the customs union will be introduced to the next level, based on customs risk management. Design/methodology/approach: The author performs a comparative analysis of the currently functioning customs regulations of the European Union (mainly the EU Customs Code) in the field of customs risk management, the practical approach to risk on the example of the Polish National Tax Administration (KAS) with the change in the European Union customs law regulations planned by the European Commission. The scope of the analysis includes terminology regarding customs risk used in regulations, IT tools, organisational structures of customs administration and the methodology currently used. Further, the study presents the new philosophy of customs risk management, included in the draft of the new Customs Code of the European Union, including the justification for the project. Findings: It is a bit too early to be able to clearly confirm whether the customs union, which is the basis of the European Union, will actually be used and managed at a higher level than now. The reason for this is the lack of all planned regulations, including implementing ones, specifying individual issues of the practical functioning of the new risk-based approach. However, the European Commission’s plans to build a new customs risk management system at the EU level should be assessed positively.

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Приложимостта на модела ChatGPT в процеса на обучението по счетоводство в публичния сектор

Author(s): Daniela Feschiyan / Language(s): Bulgarian Publication Year: 0

This paper presents the results of a study in the form of an interview on the applicability of the ChatGPT model on the topic of public sector accounting. The research focuses on ChatGPT because it is the most widespread artificial intelligence in a global aspect to date. In the conducted experiment were asked questions, which were accompanied by their answers and the corresponding findings. It was found that artificial intelligence presents definitions of fundamental concepts, regulators and systems in accounting incomprehensibly and factually wrong. In the author's opinion, ChatGPT is a language model for creating texts without, however, meeting any of the requirements of credibility, scientific value and scientific ethics. It was concluded that the use of the ChatGPT model in public sector accounting learning processes requires a specific training of the AI itself to convey correct answers and messages to the users of the respective learning platform.

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Konwergencja i dywergencja instytucji państwa w krajach postsocjalistycznych w Europie Środkowo-Wschodniej

Author(s): Bartosz Totleben,Dawid Piątek / Language(s): Polish Publication Year: 0

The chapter addresses the issue of institutional changes in post-socialist countries. Its objective is to present the changes in the levels of political, economic freedom, and governance quality in these countries, and to examine whether there has been convergence or divergenceof state institutions in post-socialist countries in Central and Eastern Europe compared to selected European Union members. A study was conducted using sigma convergence fordata from 1990 to 2022, examining indicators of economic freedom, political freedom, and governance quality. In terms of economic freedom, convergence was confirmed in all analyzed country groups. The direction of political freedom changes was varied. Convergence was confirmed in the Baltic and Southeastern European countries, with ambiguous results for Central Europe and divergence in Eastern Europe. Similarly, changes in governance quality closely mirrored those of economic freedom. Convergence was apparent across all groups within the studied time frame, except for the Central European group. Here, divergence was noted from 2004 to 2022, although statistically insignificant over the entire period.

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THE END OF DEMOGRAPHIC TRANSITION IN KOSOVO: DOES THE MEANING OF THE POPULATION FACTOR CHANGE?

Author(s): Vladimir Nikitović / Language(s): English Publication Year: 0

Political issues in Kosovo were strongly related to its population dynamics during the twentieth century, above all due to the “demographic explosion” induced by the huge lag in fertility transition if compared to the rest of Europe. However, soon after the turn of the century, the total fertility rate in Kosovo has dropped to about the replacement level (2.1 children per woman), which, along with permanent migration outflows since the 1990s, indicates a new demographic era in sight. Using the recent evidence on demographic and migration trends supported by the updated theoretical considerations in the framework of demographic transition and the migration cycle concept, we examine the key demographic implications that could be expected in light of assumed population dynamics in Kosovo over the next decades. The effects of the demographic momentum (population increase purely on account of the young age structure) reduced by the negative impact of emigration could expire up to 2035-40. As a result, the decreasing and ageing population could become a highly probable future of Kosovo in just 20-25 years, indicating the tremendous reversal could happen in the perception of the population factor in this territory from the viewpoint of political and security issues in the region.

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