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Ordinartsev, I. I. "Problems of Formation of Compliance in Russia." Management Science 10, no. 2 (July 13, 2020): 31–40. http://dx.doi.org/10.26794/2404-022x-2020-10-2-31-40.
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The integration of Russian companies in the global economy requires compliance with the requirements of good corporate governance. There are included but not limited the compliance with established anti-corruption laws, norms and rules. Such mechanisms are developing quite intensively in Russia: the legal foundations are studied, the components of the compliance system are identified. The compliance is most widely developed in the banking sector and medicine. There are required procedures implemented poorly in domestic corporations due to the lack of mandatory legislative requirements. Domestic companies operating in international markets are guided by the laws of the respective countries, mainly the USA, Great Britain and France. Unified requirements for systems and mechanisms for verifying compliance with current standards are not developed in domestic practice, which contributes to a different interpretation of the existing provisions of the Central Bank and international rules. The study goal is to identify priority areas for the compliance development in Russia, bringing the domestic regulatory framework closer to world practice. The paper shows that Russian corporations use a large number of internal regulatory documents in their practice, many of which differ mainly by their names. Direct adherence to international standards is not possible due to differences in the requirements of domestic and foreign legislation. To accelerate the adaptation of domestic companies to the world practice of good corporate governance, it is necessary to develop national formats, the structure of a compliance system and a list of basic internal paperworks. There are shown the importance and development directions of the Russian national regulatory framework. These research materials may be useful to corporate governance specialists, reactionaries, and corporate executives.
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Titova, O., and V. Тitova. "FOREIGN EXPERIENCE OF ADMINISTRATION IN THE FIELD OF EDUCATION." Scientific Notes Series Law 1, no. 13 (March 2023): 182–86. http://dx.doi.org/10.36550/2522-9230-2022-13-182-186.
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The experience of foreign countries is valuable in terms of achieving a certain balance between state regulation of the education sphere and achieving a certain financial and other autonomy of educational institutions. Thus, over the last decade, the increase in the autonomy of educational institutions has gained global momentum. We believe that Ukraine should move in such a way that the majority of state educational institutions are transformed from ordinary state institutions into state corporations. In particular, these changes should be aimed at optimizing the distribution and spending of funds aimed at the functioning of educational institutions. Also, Ukraine needs, by analogy with Poland, Great Britain, and Switzerland: to implement the principles of decentralization of education (delegating the Ministry of Education and Science of Ukraine its powers to local bodies); create mechanisms for involving the local community in decision-making regarding further directions in the field of education; to give more powers to educational institutions in solving issues related to their development; to give educational institutions more financial autonomy. We believe that in the process of decentralization of education in Poland, the introduction of the opportunity to involve the local community in the development of local educational policy directions for solving local problems in the field of education was successful. Yes, this is consistent with the trends introduced in all highly developed countries. Yes, the indicated trends are that if it is necessary to involve the so-called "consumers of education" in the development of the relevant directions of education development. It was noted that the general state bodies in the field of education abroad, although they have a certain role in the implementation of education administration in the state, but the main functions of the administration of the field of education are entrusted to the relevant bodies in the field of education in individual states and to local education bodies. It should be emphasized that in recent years, the US government has also begun to provide significant support in the field of education development, as well as to participate in the management of such a field by providing certain financial support to individual programs on education in the respective states, as well as by financing new programs developed by by the government.
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Nurlan Hajizada, Nurlan Hajizada. "OPTIMAL IN THE NATIONAL ENERGY SECTOR DIRECTIONS OF FORMATION OF INFRASTRUCTURE COMPLEX." PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 13, no. 02 (March 1, 2022): 80–99. http://dx.doi.org/10.36962/pahtei13022022-80.
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The article deals with the relevance of more effective structural transformation through the introduction of new innovations using advanced world experience in the infrastructure complex of the energy sector of the Republic of Azerbaijan. In this regard, the study also reflects the analysis and research on the directions of formation of optimal infrastructure complex in the energy sector. For this purpose, new development targets have been identified in the first chain of the national energy sector infrastructure complex against the background of progressive world experience analysis. For this purpose, the experience of leading world countries in oil and gas industry, including the United States of America, people's Republic of China, Russian Federation, Great Britain, Japan, South African Republic, Norway and others has been studied. The learning spectrum also covered the experience of well-known transnational corporations, including “Statoil”, “Schlumberger”, “Rosneft”, “Gazprom”, “Lukoil” and others. The existing positive trends in this sphere were based on systematized for application in the first chain of infrastructure complex of the national energy sector. Based on this, based on the analysis, the following were identified as the directions of formation of optimal infrastructure complex in the first chain of the national energy sector: • creation of a broad spectrum of continuously renewing energy potential; • increasing efficiency of production and processing of oil, gas and other energy resources and strengthening innovative supply of their production; • technological renewal of the fuel and energy complex and transition to energy-efficient strategic development model in this sphere in order to meet the growing domestic demand of the economy and ensure exports; • formation of a new system of institutions for the broad liberalization of the fuel and energy market and improvement of the relevant regulatory and legal framework. In addition, the achievements of Turkey, the Russian Federation, the Federal Republic of Germany and Great Britain were analyzed and evaluated to determine the principles of transition to the liberal market model in the second chain of the national energy sector infrastructure complex. The main components of this advanced practice have also been unified for application. Also, based on the analysis and research carried out in accordance with the requirements of the law of the “Republic of Azerbaijan on efficient use of energy resources and energy efficiency”, the author has prepared a scheme reflecting the transition of the National Electric Power system to a liberal market model. Based on the analysis and assessments covering both links of the energy sector, the author has developed an oligopolistic market model of the national energy infrastructure complex. The classification composition of the transformation of the optimal infrastructure complex in the national energy sector includes the following: • deposits and gas supply organizations located in dry areas are excluded from the structure of SOCAR and he continues to work as a transnational company that exploits offshore oil fields. In its structure, it retains its assets outside the country, as well as oil refining, deep foundations production and other directly necessary service areas. At the same time, it is considered appropriate to include in its functions the production of renewable energy sources; • a separate oil and gas producer concern is being set up in public-private cooperation, which manages the oil and gas industry in onshore areas from exploration to filling stations. The concern also implements a strategy for renewable energy production by converting some of the mining areas into energy farms (solar, wind, hydrogen, fast-growing plants and ethanol production by planting trees). • a separate vertically integrated state gas company is established, which carries out the reception, treatment, processing, storage, transportation and supply of gas. It also includes carbamide and methanol plants operating directly on gas raw materials. The gas distribution area is fully or partially allocated for privatization or transferred to private companies in pilot form for management; • the independence of the oil and gas chemistry complex is also assessed separately. At the same time, it is expedient to join “SOCAR Polymer” Plant, which produces polymers, into this complex; • In line with the reforms carried out in the country, the electric power sector is moving to a liberal market Model. Power plants remain in the state's view at the initial stage. Taking into account the strategic goals of the state, starting with relatively small power plants, their transfer or full privatization to independent and mixed management on the basis of rigid investment agreements is considered. In this sphere “Transmission System Operator for electric power” is being created, which includes high voltage transmission lines under full control of the state. In addition, the organization “Market Operator for electric energy” is established, which carries out the processes of wholesale electricity in the energy system, and is also under the full control of the state. In the distribution network system of electricity, full or partial privatization is carried out. The final results of our analysis on the formation of an optimal infrastructure complex in the national energy sector show that a fundamental transition to a liberal market model should be made in the country, and an optimal infrastructure complex should be formed here. The new infrastructure complex should be formed in an oligopolic model, reflecting the achievements of the most progressive world experience. Natural, environmental, political and economic factors that optimally influence the Bur sphere should be taken into account, the tariff and tax system should be improved, and the next stage of development in the energy sector should find continuous stimulation within the framework of Public-Private Partnership. Keywords: energy infrastructure, oil and gas industry, electricity, innovations, oligopoly, digital twins.
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Grafshonkina, Anastasia A., and Arina R. Shaykhutdinova. "The Establishment of Professional Corporations of Lawyers in European Countries." History of state and law 4 (April 29, 2021): 75–80. http://dx.doi.org/10.18572/1812-3805-2021-4-75-80.
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The article analyzes the problem of formation communities of lawyers in European countries. The authors summarized the experience of creating professional legal communities in Great Britain, France and Germany. An analysis of this issue in the direction of the history of law and the state is important for the development of civil society institutions in the modern world.
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Staszczak, Dariusz Eligiusz. "CHANGES IN THE COLLECTIVE HEGEMONY OF STATE-POWERS AND TRANSNATIONAL CORPORATIONS IN THE BEGINNING OF XXI CENTURY." sj-economics scientific journal 17, no. 2 (August 30, 2015): 54–62. http://dx.doi.org/10.58246/sjeconomics.v17i2.403.
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This paper bases on the idea of the global collective hegemony of state-powers and transnational corporations that stabilizes the economic and political world system Author stresses changes of this hegemony in the beginning of XXI century because of a relative drop of the economic position of the United States, Great Britain, France and Japan and because of the growth of the economic position and political power of China and Germany. Moreover, an increase of global importance of transnational corporations gives them opportunities to influence on the state politics.
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Martins, Henrique Cordeiro, Carlos Alberto Gonçalves, and Daniel Jardim Pardini. "Corporate governance at work: the attributes and roles of boards in Brazilian companies." Corporate Ownership and Control 7, no. 3 (2010): 33–43. http://dx.doi.org/10.22495/cocv7i3p3.
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The board of directors is seen as the central governance instrument, promoting interaction between stakeholders and promoting high performance, organization sustainability and return to investors. The practices and strategic definitions of corporative governance are considered of great importance today for corporations, due to the size and to the complexity of their structures (like M _ Forms structures) and the different forms in which they are presented: in networks, associations, partnerships, mergers and acquisitions. The aim of this article is to analyze the constitution of boards of directors, based on their attributes, and the impacts of this classification on the roles and responsibilities of the directors in Brazilian companies. For this, a quantitative survey was performed in the 300 largest companies in Brazil listed in BOVESPA - stock exchange in capital market. The results found point to a strong correlation of some attributes of the directors of the researched firms with the roles and responsibilities of the board, in relation to strategic, control, and institutional dimensions.
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Stout, Lynn A. "On the Nature of Corporations." Deakin Law Review 9, no. 2 (November 1, 2004): 775–89. http://dx.doi.org/10.21153/dlr2004vol9no2art263.
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Legal experts traditionally distinguish corporations from unincorporated business forms by focusing on such corporate characteristics as limited shareholder liability, centralised management, perpetual life, and freely transferred shares. While this approach has value, this essay argues that the nature of the corporation can be better understood by focusing on a fifth, often-overlooked, characteristic of corporations: their capacity to “lock in” equity investors’ initial capital contributions by making it far more difficult for those investors to subsequently withdraw assets from the firm. Like a tar pit, a corporation is much easier for equity investors to get into, than to get out of. An emerging school of theorists has begun to explore the implications of this idea for corporate law and practice. The idea is still novel enough to lack a uniformly- accepted label—in addition to the phrase “capital lock-in,” scholars have described this aspect of incorporation as “affirmative asset partitioning,” “the absence of a repurchase condition,” and “asset separation from shareholders.” Whatever label one chooses, the idea shows great promise for illuminating a variety of thorny problems that have long troubled corporate scholars and practitioners. In illustration, this essay considers how the idea of capital lock-in sheds light on three corporate mysteries in the United States: the sui generis nature of corporate directors’ fiduciary duties; the rise of the large modern service partnership; and lawmakers’ enthusiasm for meddling with corporate governance rules.
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Pope, P. F., R. C. Morris, and D. A. Peel. "INSIDER TRADING: SOME EVIDENCE ON MARKET EFFICIENCY AND DIRECTORS' SHARE DEALINGS IN GREAT BRITAIN." Journal of Business Finance & Accounting 17, no. 3 (June 28, 2008): 359–80. http://dx.doi.org/10.1111/j.1468-5957.1990.tb01191.x.
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Editorial. "Educational project Triumph on Bothe Sides of the Ocean To the 75th Anniversary of the Oscar’s awarding for the Soviet film." Journal of Flm Arts and Film Studies 9, no. 4 (December 15, 2017): 6. http://dx.doi.org/10.17816/vgik946-6.
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The 37th VGIK International Student Festival received a wide response. Representatives of 40 film schools from 35 countries participated in it, student films from Belgium, Spain, Ecuador, Argentina, the USA, Great Britain, Israel, Switzerland, Canada, Singapore, Mexico, France and other countries competed. A landmark event of the festival was the presentation of the extraordinary scientific and educational project Triumph on both sides of the ocean, dedicated to the 75th anniversary of the Soviet documentary film The rout of German troops near Moscow, filmed by directors L. Varlamov and I. Kopalin in 1942 .
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Siemiątkowski, Artur. "THE INFLUENCE OF TRANSNATIONAL CORPORATIONS ON SOCIETY’S SAFETY BASED ON ACTIVITY OF AMAZON.COM IN POLAND AND GREAT BRITAIN." Toruńskie Studia Międzynarodowe 1, no. 9 (March 31, 2017): 131. http://dx.doi.org/10.12775/tis.2016.0012.
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Barnes, Associate Professor Lisa. "Corporate Governance and Company Directors: Are They Alice in Wonderland?" Frontiers in Education Technology 3, no. 1 (December 6, 2019): p1. http://dx.doi.org/10.22158/fet.v3n1p1.
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Corporate governance is not a new concept. In fact the last 15 years has seen a surge in academic publications and case law in relation to the lack of corporate governance. Research Gap is that Company Directors are attending a “mad hatters’ tea party” when it comes to the implementation of governance codes, with the recent spate of court cases involving breaches of directors fiduciary duties. Methodology used was review of case law using archival data. This research looks at the type of case law issues of corporate governance in Australia and in particular accountability, and relates the case law to the Corporations Act (2001) to find where company directors are getting corporate governance wrong. The findings indicate that perhaps the “if not why not” prescription, should not be an option for corporate governance for some Boards. For some Boards the invitation from Alice to jump down the rabbit hole into creative accounting and bad board behaviour at the “mad hatters’ tea party” is just too great an incentive. Implications show that this review of important corporate governance case law will assist Boards to concentrate their efforts on improving the environment they operate in, as good governance equates to good business. “In another moment down went Alice after it, never once considering how in the world she was to get out again.” Carroll, Lewis (1865) Alice’s Adventures in Wonderland.
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Arsalidou, Demetra, and Alison Lui. "Post-Brexit Britain and the pay culture: challenges and opportunities." Northern Ireland Legal Quarterly 69, no. 2 (May 11, 2018): 107–25. http://dx.doi.org/10.53386/nilq.v69i2.84.
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This paper examines the impact of Brexit on financial services regulation in relation to three areas linked to executive remuneration. They are: the bonus cap; the clawback of pay; and the level of disclosure required by shareholders with regard to details of directors’ remuneration. It will be argued that legally Brexit will have little impact on any of the three areas. UK legislation has already incorporated a great deal of EU legislation. The status quo of retaining such legal restrictions seems sensible in light of public sentiment towards unfairness in executive compensation and uncertainty towards the Brexit negotiations. Nevertheless, London faces stiff competition from other major international financial centres in a post-Brexit era. The loss of single passporting rights is also encouraging major banks to invest in other European financial centres. Brexit creates opportunities too. With the integration of digital technology, it is possible to create convenient platforms where investors can access reports on executive remuneration.
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Marciniak, Adam. "Greenwashing as an Example of Ecological Marketing Misleading Practices." Comparative Economic Research. Central and Eastern Europe 12, no. 1-2 (February 11, 2010): 49–59. http://dx.doi.org/10.2478/v10103-009-0003-x.
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Nowadays, world-wide recognized corporations seek methods and instruments which enable them an effective flow of information concerning their actions as far as environment and sustainable development issues are concerned. It seems that marketing tools work well within this field. That is how ecological marketing (EM) originated with its advantages and drawbacks including greenwashing. The paper is committed to the analysis of this phenomenon, used to describe the unjustified appropriation of environmental virtue by a company to create a pro-environmental image. The article also presents common mechanisms of EM, shows how greenwashing works in practice and shares research results concerning purchasing habits (focusing on environmental issues) in China, USA and Great Britain
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Oldroyd, David, and Graham McKenna. "Conditions of Employment and Work Practices in the Early Years of the Geological Survey of Great Britain." Earth Sciences History 24, no. 2 (January 1, 2005): 197–223. http://dx.doi.org/10.17704/eshi.24.2.ml26302l857325r3.
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This paper provides information about the conditions of employment and concomitant work practices of the early years of the Geological Survey of Great Britain. It is chiefly based on a series of pamphlets issued by the successive Survey Directors. These set down the conditions of employment for the organization's staff members, but they also provide insights into the day-to-day workings of the Survey, its gradual enlargement, and its modes of bureaucratic control. They also provide some insight into the ethos of the Survey, and the kind of career and the nature of the work that the organization could offer its staff. Evidence is put forward as to the reason why the series of printed regulations was initiated. The Survey provides a useful early example of the nature and practice of government science, organized according to bureaucratic principles.
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Rybin, Mikhail. "Government support for innovative development of oil and gas corporations in The United States of America and Great Britain." Drukerovskij Vestnik, no. 1 (February 2020): 162–67. http://dx.doi.org/10.17213/2312-6469-2020-1-162-167.
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Jacobs, Otto H., and Otto H. Jacobs. "The Financing and Taxation of Corporations - A Comparing Analysis for the EC-Member Countries Germany, France and Great Britain." Intertax 21, Issue 1 (January 1, 1993): 4–15. http://dx.doi.org/10.54648/taxi1993002.
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Chikulaev, R. V. "Corporations and Corporate Financial Instruments in Russian and Foreign Law." Вестник Пермского университета. Юридические науки, no. 52 (2021): 285–320. http://dx.doi.org/10.17072/1995-4190-2021-52-285-320.
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Introduction: the paper investigates the legal regime of corporate financial instruments in the context of the convergence of the world legal systems taking into account historically determined national differentiation. We study the legal regime of corporate financial instruments with respect to the status peculiarities of a corporation as a subject of legal relations and the regime characteristics of a financial instrument as a legal object. The purpose of the study is to analyze and generalize the legal experience of economically developed countries and to explain the modern legal content of the concept ‘corporate financial instrument’ against the related legal terms ‘securities’, ‘financial instrument’, ‘corporation’; to reveal major problems in the doctrine and positive legal regulation. Methods: comparative-legal, formal-logical, historical, analytical, empirical methods, and legal modeling. Results: the analysis of Russian and foreign experience made it possible for us to explain the specific nature of the legal status of corporation as the main component of modern economic systems, which determines special legal regimes of financial instruments that provide certain corporate rights. Conclusions: in terms of comparative analysis, of special interest is legal experience of such countries as Germany, France, Great Britain, and the USA since these countries show a higher level in the development of corporate legal forms and financial markets. Since early 1990s, Russia has been demonstrating high rates in the formation of the system of financial instruments circulation, which, with respect to the legal development of the corporate legal entity doctrine, brings Russian legal system closer to the world major legal systems. In the light of the focus on the sustainable economic development and defense of state interests with the use of modern digitalization methods, this also objectifies and makes currently relevant the development of the national legal regime of the corporate financial instrument based on the international legal experience.
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BARNES, P., and R. J. FIRMAN. "Difficulties in establishing a limited liability company in Great Britain during the 1860s and the role of financial information: a case history." Financial History Review 8, no. 2 (October 2001): 143–61. http://dx.doi.org/10.1017/s0968565001000233.
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As a result of legislation in 1855, 1856 and 1862 that effectively enabled limited liability companies to be formed with minimum difficulty for the first time, there was an explosion of new companies. However, after the collapse of Overend, Gurney Ltd in 1866 they became unpopular. This paper examines the case of a business which failed to raise the necessary funding because of suspicion of exaggerated claims made in public prospectuses and the ways in which it attempted to survive. This gypsum industry case history also illustrates the problems facing the new class of ‘pure’ investors and directors who had little understanding of the industry in which their company was operating and the nature and reliability of the financial information available to them required for their decision-making.
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Manchester, Margaret Murányi. "The Corporate Dimension of the Cold War in Hungary: ITT and the Vogeler/Sanders Case Reconsidered." Journal of Cold War Studies 23, no. 2 (2021): 41–74. http://dx.doi.org/10.1162/jcws_a_00983.
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Abstract In 1949, two executives at the Hungarian subsidiary of the U.S. conglomerate International Telephone & Telegraph (ITT), Robert Vogeler of the United States and Edgar Sanders of Great Britain, along with five Hungarian nationals, were arrested, tortured, given peremptory trials, and imprisoned for espionage and economic sabotage. This article reexamines the case in light of the diplomatic efforts to secure their release. The case needs to be understood in the context of U.S. intelligence agencies’ policies during the early Cold War. Numerous organizations that were not necessarily well coordinated embarked on intelligence-gathering and a variety of covert operations, some of which were undertaken with the cooperation of multinational corporations such as ITT. Vogeler and Sanders were indeed guilty of many of the charges leveled against them, and their ordeal was significant because it revealed the ineffectiveness of Cold War policies to influence behavior behind the Iron Curtain during the Stalin era.
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Закиева, Р., and R. Zakieva. "Retraining and Advanced Training of Employees and Specialists." Scientific Research and Development. Modern Communication Studies 8, no. 3 (June 4, 2019): 53–57. http://dx.doi.org/10.12737/article_5ce3bbb273f882.29061182.
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Personnel training is one of the key conditions for the successful functioning of any organization. This has become especially important in the modern world, when an increase in the pace of development of scientific and technological progress greatly accelerates the process of obsolescence of professional knowledge and skills. The contradiction of the qualifications of employees to the needs of the company is negatively manifested in the results of its activities. The growing sense of vocational training for the organization and a noticeable increase in the need for it over the past forty years have shown that the first companies in the market have taken up the improvement of the skills of their employees. Preparation of the implementation of vocational training has become the leading direction of personnel management, and the cost of it is the highest (after wages) in the list of expenses of many companies. Professional development is the process of equipping an employee with the knowledge to perform assigned tasks, new production functions, to obtain new positions, without the difficult solution of new tasks. In huge multinational corporations there are special professional development departments, managed by a manager with the rank of director or vice president, which emphasizes their great importance to the company. The need for professional development for current organizations is also described by the fact that the motives in this border are drawn up into personal plans (from the implementation of which the employee’s earnings are proportionally calculated) by the heads of most corporations: presidents, regional vicepresidents, directors of national companies
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Kiselyova, M. S. "Road traffic accident as a result of violation of rules on usage of mobile communication devices: international and national experience of prevention." Uzhhorod National University Herald. Series: Law, no. 67 (January 16, 2022): 236–40. http://dx.doi.org/10.24144/2307-3322.2021.67.45.
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The article is devoted to the analysis of legal acts of such countries as Ukraine, Argentina, Brazil, India, Turkey, Ireland, Great Britain, Spain, Italy, Germany, Denmark, Sweden, the Netherlands on the use of mobile communications while driving. The author draws attention to the fact that in Ukraine, the legal regulation of the rules of use of mobile communications while driving is reflected in the traffic rules and the Code of Administrative Offenses, which do not prohibit their use in the «hands-free».
According to the analysis of the legislation of Argentina, Brazil, India, Turkey, Ireland, it can be stated that these countries have strict rules on the above issue: strictly prohibit drivers from using phones not only manually but also in «hands-free». Despite this. these countries are in the top 100 of road deaths.
The countries with the "safest situation" on the roads include: Great Britain, Spain, Ireland, Italy, Germany, Denmark, Sweden, the Netherlands. The legislation of these countries allows drivers to use mobile phones while driving in the «hands‑free» mode, but provides for large fines, penalty points, enshrined rights and responsibilities not only of drivers but also other road users, such as passengers, pedestrians.
It is possible to draw a conclusion based on the results of the analysis of national and international legislation on the regulation of the use of mobile communications while driving. Restraining factors of non-use mobile communications while driving are large fines, penalty points, clear rights and responsibilities for all road users; organize social campaigns, involve in such programs social networks, media insurance companies, car corporations, driving schools, etc.
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Wang, Jiajia. "The Development of Transformational Leadership in Public Higher Education." Journal of Higher Education Research 3, no. 2 (May 6, 2022): 224. http://dx.doi.org/10.32629/jher.v3i2.789.
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Nowadays, transformational leadership plays an increasingly important role in the construction and management of universities. In terms of the leadership system, most countries in the world adopt the leadership system combining the committee system and individual responsibility. For example, the Board of Directors is used in the United States, the University Council is used in Britain and Germany, and the University Council is used in France. In China, the president assumes responsibility under the leadership of the party committee. In recent years, the application of transformational leadership has been gradually popularized in the government and enterprises, which has played a great role in promoting social development. However, the development of transformational leadership in public universities is always slow. In this paper, I will review a number of literature to critically analyze transformational leadership and its characteristics, as well as the application of leadership in public university management, so as to explore its development in higher education.
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Manuylenko, V., and Marina Galazova. "THE ESSENCE OF THE CORPORATION'S DIGITAL ASSETS BASED ON THE SYNERGY OF ECONOMIC, LEGAL, TECHNOLOGICAL ASPECTS OF ITS MANIFESTATION." Actual directions of scientific researches of the XXI century: theory and practice 10, no. 4 (December 28, 2022): 77–92. http://dx.doi.org/10.34220/2308-8877-2022-10-4-77-92.
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The ambiguous interpretation of the essence, classification of types of digital assets of corporations by economists, lawyers, IT specialists in Russian and foreign literature justifies the need to study their content in various aspects and consider their main types, recognition criteria. In this regard, it is important to study the manifestation of the essence of digital assets of corporations from the perspective of synergy of 3 aspects: economic, legal, technological, which determines the relevance and timeliness of the study. The conducted research shows that the problematic aspect implies the presence of many positions, discussions on the interpretation of the content of digital assets of corporations in economics, law, computer science, which requires the allocation of clear criteria for their classification within each aspect, identifying the features of their manifestation, having theoretical and practical significance for further valuation of digital assets.
With the help of general scientific and special methods: analysis, synthesis, detailing and generalization, selective observation, grouping, formalization, analogy, inductive, deductive, abstract-logical, comparative, the essence and content of digital assets of corporations are revealed from the standpoint of economic, legal, technological aspects, which made it possible to identify the main features of their manifestation, establish the relationship between them.
In the field of research: it is characterized that the digital asset of corporations from the standpoint of the economic aspect – a type of economic asset that has value, the legal aspect – participates in civil turnover, the technological aspect – is created on the basis of digital technologies, which made it possible to identify its main properties-signs: intangible and digital form, possession of economic value for the owner or user, manifested exclusively in the information system; a comparative characteristic of digital tokens in Russia, Belarus, Great Britain, Switzerland, USA was carried out, which showed that in Russia the equalization of tokens and digital assets is not always permissible; "crypto assets", "virtual assets", tokens as types of digital assets were considered, the relationship of "crypto assets" and tokens was revealed. As a result, it is established that a digital asset is a kind of economic asset involved in civil turnover, existing in intangible and digital forms based on digital technologies, showing its value in the information system. It is argued that the synergy of the economic, legal, technological aspects of the essence of digital assets is clearly manifested in the process of characterization of such types as "crypto assets", "virtual assets", the relationship of "crypto assets" and tokens.
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Brisov, Yu V. "Responsibility of the Executive Body of a Legal Entity for Fraud." Actual Problems of Russian Law, no. 9 (October 5, 2019): 174–84. http://dx.doi.org/10.17803/1994-1471.2019.106.9.174-184.
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The paper discusses various legislative and enforcement approaches in the Russian Federation, USA, and Great Britain; compares the various provisions of the Plenums of the Supreme Arbitration Court of the Russian Federation and the Armed Forces of the Russian Federation on issues of good faith; analyzes the application of these provisions by the courts when considering issues of holding directors to account as a result of malpractice that entailed property damage. By the example of consideration of a number of key cases from the law enforcement practice of the courts of the Anglo-American system of law, the question of the use of tests is considered: objective and subjective integrity tests to regulate the issue of holding the executive body accountable. English and American courts resort to the criterion of good faith in very rare cases, and the fiduciary duty of directors in commercial companies was significantly limited. The approach used by the common law courts implies a minimal degree of court interference in the economic affairs of commercial companies. Holding the director accountable is allowed only in case of obvious neglect of duties or is considered in some cases based on the specific circumstances of the case. Russian courts often hold directors accountable not as a result of gross negligence or proven intentional actions by executive bodies to harm the company, but as a result of society not achieving the desired economic result. Besides, dishonesty compensates for obvious gaps in the internal corporate routine, which do not make it possible to precisely determine the boundaries of authority and the area of responsibility of the executive body. The author formulates a conclusion on the degree of admissible judicial discretion when applying the provisions on good faith to corporate relations as requiring special regulation.
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Letina, Natalia N., and Anna A. Kruchinina. "PSYCHOANALYTICAL DISCOURSE IN THE LIFE OF A MODERN TEENAGER – A CHARACTER OF THE SERIAL («SEX EDUCATION», USA, GREAT BRITAIN, 2019)." Verhnevolzhski Philological Bulletin 22, no. 3 (2020): 240–49. http://dx.doi.org/10.20323/2499-9679-2020-3-22-239-249.
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The article discusses the problem of psychoanalytical discourse of teenagersin a foreign youth serial. The main task is to find and study the meaning of psychoanalytical discourse in the life of a modern teenager – a character of « Sex education». The results of purposeful culturological analysis of psychoanalytical discourse is shown as the basis of artistic world of « Sex education»(2019)(USA, Great Britain, Netflix, directors – K. Herron and B. Tailor) on the material of 8 series of the first season. The main attention is given to the study of therapy sessions which the teenagerthe main character – gives to other teenagers. The scientific value of the article is defined both by culturological algorithm of psychoanalytical discourse analysis as the essence of the serial and by the introduction in the scientific use of modern culturalogically new and topical empirical material. A key angle of the research is studying of the psychoanalytical discourse realization as the plot essence of the serial, as for psychotherapy – as a method of teenage problems solving by teenagers themselves. The article also reflects shown in the serial psychoanalysis method, a circle of main problems which teenagers- serial characters face, as well as key meanings of psychoanalytical discourse realization in the serial. The authors give a classification psychotherapy sessions from the viewpoint of their effectiveness: unsuccessful, controversial, successful sessions. The research concludes that some principles of psychoanalysis and age teenage-youth psychology are seen in the artistic world of a serial and a complex of problems shown by the characters has variegated base and hides under the format of sexuality.
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Dorocki, Sławomir, Piotr Raźniak, and Anna Winiarczyk-Raźniak. "Changes in the command and control potential of European cities in 2006-2016." Geographia Polonica 92, no. 3 (2019): 275–88. http://dx.doi.org/10.7163/gpol.0149.
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The aim of the study was to analyze changes in the command and control functions of cities in 2006 and 2016 based on the method of gravity centers. The analysis was performed both for individual sectors of the economy as well as for the European economy as a whole. The shift in the center of gravity of the studied command and control functions of cities in the direction of Central Eastern Europe is examined in the paper. The fairly recent development of CEE and European integration increasing to the east and south has triggered the relocation of many companies from west to east and has also increased the importance of local companies. It may therefore be argued that the importance of the command and control functions of cities in developing countries has also increased (Poland, Russia). There is also a related decline in the importance of the so-called blue banana region and cities in Great Britain and Germany. This is especially visible in terms of the number of corporate headquarters in the western part of the continent. However, the shift in capital is not that clear – and both German and British corporations still remain the leaders in Europe.
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Wilson, R. Trevor. "Directors of veterinary services in the Anglo-Egyptian Sudan: William (Bill) Kennedy, 9 September 1924-September 1934." Journal of Dairy, Veterinary & Animal Research 8, no. 3 (May 15, 2019): 115–22. http://dx.doi.org/10.15406/jdvar.2019.08.00253.
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William Kennedy was born in Scotland in 1884 and was elected a Member of the Royal College of Veterinary Surgeons (MRCVS) in 1908. Working in British East Africa (now largely Kenya) in the years before the First World War (!914-1918) as a Veterinary Officer he was in part responsible for ensuring the health of livestock moving from the northern Masai areas to a southern reserve and preventing disease being transmitted to the herds of white settlers. Kennedy served in the East African Veterinary Corps as a Major throughout the war, was on the Staff of the Commander in Chief when Britain was fighting the armed forces of German East Africa and where his main concern was to ensure the health of the large number of riding and transport animals. He was three times Mentioned in Despatches and awarded the Distinguished Service Order. After the war he was successively acting and then Chief Veterinary Officer of the Kenya Colony and Protectorate, issuing numerous proclamations designed to control rinderpest, contagious bovine pleuro-pneumonia and foot and mouth disease. Leaving Kenya in 1924 he was appointed Director of Veterinary Services in Sudan, the first civilian to occupy the position. He served in Sudan until 1934 during a period when disease identification, diagnosis and control made great progress. Honoured with the award of the Order of the Nile Third Class by the King of Egypt, he retired to England and died there aged 80 in 1965.
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Sheveleva, G. I. "Corporate Governance in Russian electric power industry in terms of consumer requirements to its funding sources." E3S Web of Conferences 58 (2018): 02004. http://dx.doi.org/10.1051/e3sconf/20185802004.
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The paper highlights a strong interest of energy consumers in attracting investment in the development of Russian power generation companies. The importance of corporate governance for enhancing the investment attractiveness of these companies is emphasized. An in-depth evaluation of their current corporate practices was carried out within the framework of the existing ownership structure. The study identified the indicators of corporate governance quality for the benefit of modern investors that are the least observed by the overwhelming majority of power companies. The indicators were obtained on the basis of whether or not the companies satisfy the criteria of the new Russian Corporate Governance Code, and the criteria of the methodologies of Standard & Poor’s, Spencer Stuart and Transparency International. The study shows a slight increase in the transparency of the companies in the post-reform period and compares it with the information disclosure by the major corporations of Great Britain, the USA and Europe. The study shows high correlation of the approach and composition of the identified indicators of the corporate governance quality for Russian power generation companies with the 2017 Russian Corporate Governance Index. This Index is based on the international Good Governance Index methodology adapted to the Russian conditions.
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Shcherbakova, Nataliia. "Comparative legal analysis of processes of merger and accession of economic organizations in national and foreign legislation (EU, UK, USA)." ScienceRise: Juridical Science, no. 2(24) (June 30, 2023): 55–71. http://dx.doi.org/10.15587/2523-4153.2023.283562.
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Taking into account Provisions of the Association Agreement between Ukraine and the EU in the field of legislation on companies and corporate governance, which leads to the regulation of the activities of corporations, in particular the regulation of the processes of reorganization of economic organizations at the national level to the requirements of international standards and a gradual rapprochement with the rules and recommendations of the EU, a comparative legal research of the process of merger and accession of economic organizations today seems necessary and actual.
It is distinguished, general and distinctive qualifying signs of merger and accession of economic organizations, which will be used to improve the concepts provided to these processes. It is substantiated that mergers and accessions are independent forms of reorganization of economic organizations.
The comparative legal analysis of legislation of Ukraine with the legislation of the EU, the Member States of the EU (Belgium, Germany, France), Great Britain and the USA on the issues of reorganization in the form of merger and accession is provided and the following main conclusions are made:
in the legislation of the EU and in the legislation of the EU Member States there are two ways of merging: (1) “merger by acquisition”/ “merger to an existing company” and (2) “merger by the formation of a new company”/ “merger to a new company”, which in its essence corresponds to such domestic forms of reorganization as “accession” and “merger”, accordingly;
in the legislation of the EU, Great Britain, as well as EU member states, such a category as “accession” is not allocated as an independent legal form of reorganization of the company, but is considered as a kind of “merger” category;
in US Law, merger processes of two or more corporations are indicated by terms such as “merger” and “consolidation”; US Tax Law applies the concept of “corporate reorganization”, which has 7 types of reorganizations (A-G), among which there are one of the types – a type A “statutory merger or consolidation”, which in its essence corresponds to the processes of merger and accession, which is inherent in domestic legislation;
in the legislation of foreign countries, the concepts of “merger”, “consolidation”, “amalgamation”, “acquisition”, “takeover” are similar to each other; in economic essence relate to the forms of business consolidation; act as an instrument to increase the competitiveness of the company; from a legal point of view differ from each other – according to the procedure;
in the legislation and practice of foreign countries, the variety of processes such as “merger”, “consolidation”, “amalgamation”, “acquisition”, “takeover” is covered by a single economic and legal phenomenon, as “Merger and Acquisition” or M&A, which by the legal nature of the concluded agreements is much wider than such domestic forms of reorganization of economic organizations as “merger” and “accession” and is not always accompanied by the implementation of reorganization process
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Hlushchenko, Yaroslava, Olena Korohodova, Natalya Chernenko, and Kateryna Moskvychova. "THE IMPACT OF THE TAX LANDSCAPE OF THE COUNTRY ON THE TAX PLANNING OF TNCs UNDER THE BEPS PROJECT." Academic Review 1, no. 60 (January 2024): 93–104. http://dx.doi.org/10.32342/2074-5354-2024-1-60-7.
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The article notes that in the context of globalization, multinational corporations exert an increasing influence on the economies of their home countries, host countries, and the overall state of international economic relations. The authors underline that tax planning is one of the TNC activities that grabs attention of the global public in terms of both its favorable and unfavorable effects. The article offers its own definition of the term «tax landscape», in which, unlike the existing ones, vertical, horizontal and temporal aspects are distinguished. The vertical aspect is presented as a synthesis of the supranational level of taxation and the national one; horizontal, as a system of tax rules and laws within a separate state; temporal, as a change in the main elements of taxation over time. It has been proven that at the current stage of formation of tax landscapes to characterize the supranational level, it is necessary to take into account the elements of taxation defined as part of the implementation of the international BEPS project: the global minimum tax, tax rates for surplus profits, and surplus profits as an object of taxation. The authors have been able to divide the studied countries into three groups depending on the level of direct taxation: high (United States, Canada and Australia), moderate (Great Britain, France, Italy, India, Germany and Switzerland), and low (China and Saudi Arabia). The first group (the United States) and the second group (the United Kingdom, Germany, France, Switzerland, and Italy) have been found to have the greatest tax losses as a result of «tax havens.» The level of direct taxation (profit and capital) in the countries of registration and countries of digital presence, the volatility of tax legislation, and compliance with the conditions of tax justice have been proposed as factors of the tax landscape to be taken into account by transnational corporations when developing tax planning strategies.
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Burt, Philippa. "From the Western Front to the East Coast: Barker's The Trojan Women in the USA." New Theatre Quarterly 34, no. 4 (October 8, 2018): 326–38. http://dx.doi.org/10.1017/s0266464x18000404.
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When Harley Granville Barker was invited to stage a theatre season in New York following the outbreak of the First World War, senior figures within British politics seized on it as an opportunity to promote the British war effort in the United States. It was, however, Barker's impromptu decision to extend his stay and tour Euripides’ The Trojan Women to major colleges on the East Coast that saw him come close to realizing this goal. Through an examination of the production, the discourse that surrounded it, and the changing diplomatic relations between Britain and the USA, Philippa Burt explores in this article the extent to which Barker used Euripides as a propaganda tool through which to engage and educate the largely isolationist North American public. At the same time, she argues that Barker challenged the propaganda machine by refusing to perpetuate the dominant nationalistic and xenophobic narratives and, instead, intended a condemnation of all war. Philippa Burt is a lecturer in the Department of Theatre and Performance at Goldsmiths, University of London. Her previous publications include numerous articles and a chapter on Barker's work with choruses in the forthcoming The Great European Stage Directors, Vol. 4: Reinhardt, Jessner, Barker (Bloomsbury Methuen).
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Schlumbohm, Jürgen. "The First University Lying-In Hospital." Historical Studies on Central Europe 2, no. 2 (December 22, 2022): 76–94. http://dx.doi.org/10.47074/hsce.2022-2.06.
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In France, the Netherlands, and Great Britain, male medical doctors and surgeons were turning to midwifery earlier than their German counterparts. Equally, in France and in England, maternity wards and hospitals emerged earlier than in Germany. Nevertheless, the lying-in hospital of Göttingen, founded in 1751, played a pioneering role: it was the first university institution in the world. Its main purpose was to give practical, hands-on education in obstetrics to medical students.The first professor of obstetrics and director of Göttingen University lying-in hospital, Johann Georg Roederer (1726–1763), was willing to transform the traditional female craft of midwifery into a branch of medical science. Through educating the next generation of obstetricians and his scholarly publications, he had a major impact in Germany and beyond.For the period around 1800, an exceptionally rich collection of printed and archival sources allows deep insight into the practices of Göttingen University’s lying-in hospital. The roles of the director, the midwife, the students, and the patients can be studied in detail, and compared to lying-in hospitals in other countries. Special attention is given to the practice of practical education.Finally, the success of the maternity hospital can be assessed, both in terms of the directors’ reputation, and the survival chances of mothers and children.
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Lubenow, W. C. "Irish Home Rule and the Social Basis of the Great Separation in the Liberal Party in 1886." Historical Journal 28, no. 1 (March 1985): 125–42. http://dx.doi.org/10.1017/s0018246x00002247.
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Though Mr Gladstone was speaking of the opposition to home rule in the country, rather than in the parliamentary Liberal party alone in the statement quoted above, this has become the rather standard interpretation of the great separation in the Liberal party in 1886. As one modern historian of the Liberal disruption puts it, ‘a striking characteristic of modern British history has been the class alignment of political parties… The Liberal Unionist party (those who seceded on the home rule question) was a half-way house, which entertained for a time much of the wealth and territorial influence which had been Liberal and was to be Conservative.’ One of the most influential historians of late-nineteenth-century Britain puts the issue in broader terms. The origins of Conservative dominance as well as the leakage of the landed and business classes to the Conservative party, Sir Robert Ensor argues, are to be found in the undermining of English and Irish agriculture by the invasion of North American wheat. This produced, in turn, agrarian revolution in Ireland, the rise of violent nationalism in Ireland, the growth of social and political conflict, and, ultimately, the rejection of Irish political demands by the English. Yet another attributes the fall of Gladstone's third ministry to a general revolt against the Liberal party by railway directors and other businessmen who had been alerted to the dangers to property which the government's railway policies implied. This theme has been taken up and many have come to argue that class voting emerged in 1886 when the upper – and middle-class Liberals, taking home rule as an excuse, departed to the Conservatives in a reaction against growing social radicalism.
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Larichev, A. "The specifics of the corporate model of local self-government and the divergence of modern approaches to self-government at the local level in the Commonwealth countries." Law Enforcement Review 2, no. 4 (December 28, 2018): 86–97. http://dx.doi.org/10.24147/2542-1514.2018.2(4).86-97.
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The subject of the article is models of local self-government in Commonwealth countries.The purpose of this article is to substantiate or refute the hypothesis post-corporate model of local self-government is evolved.Methods of theoretical analysis are used, as well as legal methods, including the formal legal method and the method of comparative law.The main results and scope of their application. The corporate model of local government can be characterized by the following features: the lack of full constitutional recognition of local government as an independent form of public authority; formal institutional autonomy of municipal units as public (private-public) corporations of a special type that are not included into the system of state power; limited functional autonomy; lack of constitutional recognition of citizens’ or local communities’ right(s) to local self-government; limited accountability of local governments to the population, including the lack of sufficient legislative guarantees for the election of local authorities. These characteristics, grounded also in the historical specificity of local government development in Great Britain and its colonies, as well as in peculiarities of development of municipal units’ status in English law, are determined by the corporate character of municipal government, which does not arise from the power of communities, but is formed by the state "from above". The author also analyzes the differences in approaches to regulation and organization of local government in the Commonwealth countries.Overcoming the historical heritage, laid by the genesis of municipal corporations, in a number of Commonwealth states, indicates the formation of a new, post-corporate model of local government, which can be characterized by some features: the establishment of constitutional autonomy of local government as a special form of public power, its development as a form of democracy with greater control over the forms of self-government and governance at the local level by the population, as well as the establishment of a link between self-government and the local community. The proposed analysis may become a crucial point for future research in the field of post-corporate model of local self-government.Conclusions. Such countries as Australia and Ireland can presently be considered in a state of transition to the post-corporate model of local self-government.
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Bunget, Ovidiu-Constantin, Dorel Mateș, Alin-Constantin Dumitrescu, Oana Bogdan, and Valentin Burcă. "The Link between Board Structure, Audit, and Performance for Corporate Sustainability." Sustainability 12, no. 20 (October 13, 2020): 8408. http://dx.doi.org/10.3390/su12208408.
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The economic and social transformations, the bankruptcies recorded, and the financial crisis affecting all economies have increased the interest for the corporate governance concept. Our intention in this paper was to study the impact of corporate governance attributes on performance given the information published by the entities listed on five stock exchanges from Europe, namely the main market from Bucharest Stock Exchange (BSE) in Romania, the Athens Stock Exchange(ATHEX) main market in Greece, Financial Times Stock Exchange 100 Index (FTSE 100) from Great Britain, Spanish Stock Exchange 35 Index (IBEX 35) from Spain, and Warsaw Stock Exchange 20 Index (WIG 20) from Poland, between 2016–2018. Through mathematical modeling and multiple linear regression, we aimed to determine the extent to which corporate governance characteristics, firm characteristics, industry and stock market fixed effects, and random effects influence the performance of 226 entities included in our sample. The empirical findings revealed that CEO duality, the number of non-executive directors and women on board, audit committee, and audit opinion influenced performance measured by the Return on Assets (ROA) and Return on Equity (ROE) indicators. The ideas highlighted and the results obtained in this research contribute to the literature that analyzes the extent to which an effective governance determines the increase in performance, needed for a sustainable development.
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Nikcevic, Sanja. "British Brutalism, the ‘New European Drama’, and the Role of the Director." New Theatre Quarterly 21, no. 3 (July 18, 2005): 255–72. http://dx.doi.org/10.1017/s0266464x05000151.
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The explosion of new theatre writing in Britain during and since the 'nineties contrasted with a dearth of original plays on continental Europe, east and west. Sanja Nikcevic attributes this in part to the dominance over the previous decades of the role of leading directors, who increasingly sought out raw materials to shape productions conforming to their own or their company's ideas. She traces the attempts in a number of countries to correct the imbalance by encouraging new writing through workshops and festivals—yet also how the explosion and importation of the British ‘in-yer-face’ style then affected the kind of new writing that was considered innovative and acceptable at such events. She argues against the claims made for the political significance of plays such as Sarah Kane's Blasted, suggesting rather that the acceptance of the normality of violence without reference to its social context negates the possibility of remedial action. A former Fulbright Scholar, Sanja Nikcevic is Head of the Department of English Literature at the University of Osijek, Croatia. Her full-length publications include The Subversive American Drama: Sympathy for Losers (1994), Affirmative American Drama: Long Live the Puritans (2003), and New European Drama: the Great Deception (2005). She was the founder and for eight years the president of the Croatian Centre of the International Theatre Institute.
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Danylenko, Lesya, and Victor Danylenko. "At a High Price: Global Recognition of Ukrainian Graphic Design." ARTISTIC CULTURE. TOPICAL ISSUES, no. 20(1) (April 22, 2024): 88–96. http://dx.doi.org/10.31500/1992-5514.20(1).2024.306911.
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The article provides data on the increase of the activity of the Ukrainian graphic design abroad after the full-scale invasion of Russian troops in Ukraine. The process of increasing of the international contacts of Ukrainian graphic design is highlighted. This is revealed on the examples of the exhibition activities of the leading art educational institutions and other institutions of Ukraine as well as on the results of the participation of the Ukrainian graphic designers in various international competitions. The materials of the exhibitions in Germany, Austria, Poland, Great Britain, France were analyzed. The results of the competitions held by the world printing organization The Type Directors Club, the international competition Novum Design Award, the UK logo competition are presented. It also provides the data on the dynamic growth of the support from many countries to the Ukrainian graphic artists in the form of grants, programs for the creation of art projects, scholarships, etc. It is emphasized that along with the emergence of a large number of immigrants from Ukraine in many countries, there was an increase in the presence of the Ukrainian professionals, who found employment abroad in the field of graphic design and students who enrolled in the foreign universities. At such a high cost of the tragedy of the war, Ukraine had paid for the recognition of Ukrainian graphic design in the world.
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Tymoshyk, Mykola. "Ukrainian Diaspora in the Struggle with Russian Falsifiers of the History of Ukraine after World War II." Ukrainian Studies, no. 2(79) (August 3, 2021): 200–209. http://dx.doi.org/10.30840/2413-7065.2(79).2021.234291.
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The article is based on the author’s processing of the archives of Ukrainian emigration during his research internship in Great Britain. His task was to find out and clarify the means and ways used by the Ukrainian diaspora in its struggle against Moscow’s information and propaganda offensive against the Western community’s positive resolution of the “Ukrainian question” after World War II.That was the time when the Russian governmental machine intensified its counter-propaganda work in the Western direction. Under those conditions, the world continued to perceive Ukrainians as part of the “great Soviet people” who unanimously built communism, and Ukraine itself as only a formal state declaratively writing its name in UN documents as a country with a significant contribution to the victory over fascism.Under the conditions of statelessness, Ukrainian public institutions abroad replaced state embassies and official representations and took on the responsible task to constantly plant the Ukrainian information field.The Ukrainian diaspora used the following means in its struggle against Moscow’s information and propaganda offensive against the Western community’s positive solution of the “Ukrainian question”.In particular, it was a matter of checking the presence of materials on Ukrainian studies in the main libraries of the countries where Ukrainian emigrants lived compactly. Foreign authors’ interpretation of mentions was said about Ukraine and Ukrainians in those few texts was analyzed.Representatives of Ukrainian public organizations established personal contacts with directors of libraries in cities with a compact residence of Ukrainians. The goal was to create Ukrainian book and press departments there. In 1948, a centralized network was established in Munich to provide major foreign libraries with Ukrainian publications.The successful breakthrough of the Moscow information blockade on the issue of the Holodomor of 1933 happened due to publication of a series of English-language brochures on this issue at the expense of the Ukrainian Youth Association abroad.
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Zhornokui, Yurii. "Participants in Venture Investment Relations of Innovation Activities: European Experience and Ukrainian Legal Reality." Law and innovations, no. 2 (42) (June 25, 2023): 12–20. http://dx.doi.org/10.37772/2518-1718-2023-2(42)-2.
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Problem setting. In modern economic and legal studies one may observe the tendency of refusing the usage of traditional forms of getting speculative profit and starting to use the sphere of venture investment into innovation activities, which is caused by unstable economic situation and a high probability of unpredictable crisis phenomena. However, such instability is caused by the issue of determining the range of persons who can participate in the field of venture entrepreneurship and acquire the appropriate status. At the same time, we should analyze not only the legislation and legal doctrine in Ukraine, but also the law-enforcement practice of the EU countries and Great Britain, which is stipulated by the European integration aspirations of our country. Analysis of recent researches and publications. Nowadays, it is possible to note the imperfection of the current legislation and the inadequacy of the legal doctrine in the context of determining the parties to the studied legal relations. It is applied to both Ukraine and the EU countries and Great Britain. Although it should be noted that the countries of the European Commonwealth and especially Great Britain, compared to Ukraine, have more progressive positions in this aspect. Therefore, their experience should form the basis for the further progress of the venture sector on the territory of our country. Doctrinal results of domestic and foreign experts, such as Yu. Ye. Atamanova, O. R. Kibenko, O. E. Simson, O. P. Sushch, J. Levin, G. Sutton, A. Mancuso, although contain analysis and arguments in favor of classifying certain persons or certain organizational and legal forms as participants in venture investment relations of innovative activities, but do not give an unambiguous answer to it. Purpose of the research is to analyze of European practice and legal doctrine in regard to defining the composition of participants in venture investment relations of innovative activities and the possibility of their application in the legal reality of Ukraine. Article’s main body. The Ukrainian legislator’s approach regarding the definition of the range of subjects of innovation activities does not provide answer to the question on the criterion for classifying certain individuals or legal entities as subjects of venture investment into innovation activities. We believe that such a criterion can be the fact of a person’s participation in the process of creating a new product and bringing it to its implementation into production or other spheres of activities. Venture investment accomplished by venture funds / private equity funds is significantly different from investing into debt and share financial instruments conducted by co-investment funds or other professional asset managers. Venture funds are not the separate type of legal entity, and therefore different organizational and legal forms are used for their creation abroad – starting from a joint-stock company to a simple company. Such examples of organizational and legal forms used for the placement of venture investments are the Limited Liability Company (USA), the Limited Liability Partnership (Great Britain) and the Kommanditgesellshaft auf Aktien (Germany). These organizational and legal forms occupy an intermediate position between corporations (as legal entities) and partnerships (as contractual entities). This key characteristic feature that unites the specified forms of activity and is the main reason for the orientation of their use for the development of venture investment into innovation activities, which requires a flexible legal approach in regulatory principles. At the same time, the specified organizational and legal forms, despite the fact that they were created to be used in those areas of activity that are associated with increased risk, have general legal capacity and can be used in any area of activity not prohibited by law. Conclusions and prospects for the development. The foreign legislator still has not fully resolved all the needs of the field of venture investments: 1) there is still the issue of ensuring equal or the most favorable legal conditions for the participation of foreign investors at venture investment markets; 2) creation of tax conditions and benefits of venture activities; 3) special attention is focused on the legal status of legal entities and their organizational and legal forms (at the same time, there is almost no attention to individuals, with the exception of cases when such persons place investments into objects of venture entrepreneurship or when it is related to the sphere of intellectual property relations in regard to the distribution of property and personal non-property rights to the relevant objects). Taking into account the best global experience of using organizational and legal forms for venture investment into innovative activities of the USA, EU countries and Great Britain, we offer to enshrine the norms at the legislative level (while adopting the Law «On Venture Activity in the Innovation Sphere» or «On Venture Funds») that joint-stock companies and limited liability companies are organizational and legal forms of legal entities who can be used in the field of venture investment and innovative activities
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Tyshchyk, Borys. "PREREQUISITES FOR THE ADOPTION, CONTENT AND EVALUATION OF THE CONSTITUTION ACT OF CANADA, 1982 (TO THE 40TH ANNIVERSARY OF THE ADOPTION OF THE CONSTITUTION)." Visnyk of the Lviv University. Series Law, no. 75 (November 10, 2022): 17–23. http://dx.doi.org/10.30970/vla.2022.75.017.
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The article examines certain problems of the formation history of Canadian constitutionalism through the prism of the analysis of the prerequisites for the adoption and content of the Canadian Constitutional Act of 1982 and determines its place and influence in the world system of knowledge of a political and legal nature. As it is known, the constitution (from the Latin constitutio — establishment, system, order) is the main state document (law) that defines the state system, the order and principles of functioning of the representative, executive and judicial authorities, the electoral system, rights and obligations of a state, society and citizens. Usually, other laws of a particular state are based on the constitution. In addition, every modern written constitution grants specific powers to the organizations and public institutions established on the primary basis of compliance with the limitations of such a constitution. In most, but not all, modern states, the constitution takes precedence over the common law. Constitutions apply to a variety of levels, from sovereign states to the corporations and societies. An international treaty establishing international organizations is also their constitution in the scope that it defines how that organization is formed. For a state, whether sovereign or the subject of a federation, the constitution defines the principles on which the state is based and the order by which and who has the right to make laws. Some constitutions, especially codified ones, also act as restraints on the state power by establishing boundaries that state leaders cannot cross, i.e. fundamental rights. It is noted that today Canada is a constitutional monarchy, the head of state of which is the King or Queen of Great Britain. Canada officially belongs to the so-called «strong federations», in which parts of the federation have significant rights and responsibilities, some of the decisions of the central government shall be carried out by the provinces, but their activities are regulated by a series of agreements and laws, and disputes are often resolved by judicial authorities. All of Canada's provinces have unicameral parliaments and generally follow the same rules as the lower house of Canada's federal parliament. Considerable attention is paid to the fact that the Canadian constitution is the legal basis of the state and consists of both written text and unwritten traditions and agreements. The Constitution also includes the Canadian Charter of Rights and Freedoms, which guarantees basic rights and freedoms to citizens. In Canada, the constitution refers to a compilation of acts, British laws, court decisions, etc. The two main documents are the British North America Act of 1867, which declared Canada a dominion of Great Britain, and the 1982 act, which established that all laws passed in Canada did not require formal confirmation by the British Parliament.
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Shelepnytska-Govorun, Natalia. "PERIODIZATION OF VOCAL CULTURE DEVELOPMENT OF MUSIC ART SPECIALISTS IN EUROPE." Academic Notes Series Pedagogical Science 1, no. 195 (2021): 49–52. http://dx.doi.org/10.36550/2415-7988-2021-1-195-49-52.
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The article shows the periods of vocal development culture of music specialists in Europe. The article considered preconditions for the development of vocal culture of music art specialists in Europe. The table «Evolution of the development of vocal culture of music professionals in Europe during different stages» is presented in the article. It shows a brief description of the epoch and period. The article gave in more detail the features of formation of vocal culture of musical art specialists are determined, and also their characteristic in the European countries, such as: Italy, Germany, Great Britain, France, Austria, Poland. The emphasis of vocal culture, one of the most important components of the professional culture of music artists, is due to the specifics of his vocal and pedagogical activities, which is aimed at forming a personality capable of reproducing and enriching the culture of society in the future. The culture of future specialists in the art of music has undergone certain periods in the process of socio-cultural development. It, as a phenomenon of pedagogical practice, has always existed, but had different social and professional purposes depending on the influence of various factors: the political situation; moral relations that developed in society; dominant religion; type of education. Of course, knowledge of the origins, knowledge of the periods of origin and development of musical art, which took place over the centuries, is important for understanding both the current challenges of vocal culture and to determine its further development. It should be noted that the curricula of European countries provide broad training of music professionals, expanding the sector of music specialties, including training: choir directors, specialists in individual vocal technique, vocal ensembles, choral singing, dominated by the practical orientation of professional education. Thus, the analysis of literary scientific sources on the formation of vocal culture of music artists shows that each stage was a unique and significant contribution to the formation of such culture in Europe. It should be noted that the curricula of European countries provide broad training of music professionals, expanding the sector of music specialties, including training: choir directors, specialists in individual vocal technique, vocal ensembles, choral singing, dominated by the practical orientation of professional education. Thus, the analysis of literary scientific sources on the formation of vocal culture of music artists shows that each stage was a unique and significant contribution to the formation of such culture in Europe.
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Blikhar, M., N. Mykhalitska, M. Veresklia, I. Komarnytska, and G. Koziar. "FINANCIAL SECURITY OF THE STATE: INTERNATIONAL EXPERIENCE IN THE STUDY OF INSTITUTIONAL AND LEGAL CAUSES OF CRISIS PHENOMENA IN THE ECONOMY." Financial and credit activity: problems of theory and practice 2, no. 37 (April 30, 2021): 426–37. http://dx.doi.org/10.18371/fcaptp.v2i37.230333.
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Abstract. The article maps out the topical issue of reinforcing the financial and economic security of our country by switching from uncritical compliance with standard requirements of financial institutions affecting the provision and amount of international loans to development of own economic policy on the basis of rethinking the reasons for the unsatisfactory state of the financial and economic security of Ukraine. The purpose of the article is to study the issue of increasing the sustainability of the financial system of Ukraine taking into consideration foreign experience and to determine the main direction of its provision with the emphasis on the priority development of the real sector of the economy. The financial security issue has become of paramount importance and relevance not only for Ukraine but for other countries as well. The study of foreign experience showed that stagflation of the 1970s provoked an erroneous neoliberal economic reaction. Policy responses were focused on deregulation of markets, in particular labour and financial markets, on the one hand, and on achieving the price stability instead of full employment on the other hand. This neoliberal «counterrevolution» created the conditions for the emergence of «financialization» or «finance-dominated capitalism» since the early 1980s first in the USA and Great Britain and then spread around the world. Over the past 30 or so years, finance began to dominate the industry, and non-financial corporations are increasingly engaged in financial rather than production activities. For instance, in Japan it resulted in the Great Recession. In Ukraine such policy has been implemented since the early 2000s under the influence of IMF requirements. As a result, the economy has lost the ability to provide a decent standard of living for the population and encouraged the labour migration and the increase of debt burden which was practically unavoidable without catastrophic consequences for state sovereignty. It is proposed to redirect the economic policy of Ukraine from spontaneous development of the «mechanism of financialization» to the creation of a mechanism for the development of real economy and effective creation of high-wage jobs complemented by the social responsibility of entrepreneurs and improving the regulatory requirements for legal regulation of public relations related to ensuring the financial security of the state. Keywords: financial security, gross external debt, liability, social responsibility, law, labour migration; employment of population, budget deficit. JEL Classification Е02, H63, K10, M14, O11 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 26.
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Wu, Zijian. "Fine art as a factor in the development of modern art animation in the UK." Человек и культура, no. 6 (June 2023): 199–209. http://dx.doi.org/10.25136/2409-8744.2023.6.69307.
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The subject of the study is the specificity of artistic and visual techniques used by the British creators of animated films, using the example of the paintings "Shaun the Sheep" and "Van Gogh. Love, Vincent." The object of research is the artistic animation of Great Britain at the beginning of the XXI century. The article reveals the trends of British animation in recent years by analyzing the elements of the visual series of cartoons created using the expressive means of classical art. The works considered in the article demonstrate the author's approaches of modern British directors in relation to the artistic and figurative solution of cartoons related to various types of fine art, for example, sculpture in plasticine animation and oil painting. The aim is to identify and characterize the visual techniques in British cartoons of the early 21st century. The research methodology presents the greatest difficulty, since it has not been fully developed in relation to the characteristics of the artistic and visual specifics of animated films, but at the same time opens up opportunities for interdisciplinary analysis. The research uses an art historical analysis, in particular a structural study of the plot and compositional features of animation. The novelty of the research is due to the fact that in Russian science the stated problem remains practically unexplored. For the first time, the paintings "Shaun the Sheep" and "Van Gogh. With love, Vincent" are considered from the point of view of means of artistic expression and in terms of meaning formation. Based on the results of the analysis, it is concluded that modern British animation proceeds by creating films in which visual arts are actively involved. This sets a high level of performance of paintings, because it requires the authors to have impeccable command of visual literacy, which allows them to achieve maximum expressiveness of images. It is likely that in the future, reliance on the artistic language of classical art and the manual labor of animators will continue to form as a specific feature of British animation.
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O’Flaherty, Eamon. "Ecclesiastical politics and the dismantling of the penal laws in Ireland, 1774–82." Irish Historical Studies 26, no. 101 (May 1988): 33–50. http://dx.doi.org/10.1017/s0021121400009433.
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The repeal of much of the penal code in the final decades of the eighteenth century has often been seen as falling neatly into two phases — an initial series of moderate relief acts between 1774 and 1782 and a more radical and controversial phase in the 1790s, halted by the failure of Fitzwilliam’s attempt at a fundamental restructuring of the Irish system of government in 1795. The cautious and limited relief measures of the earlier phase of legislation possess a beguiling symmetry and simplicity when seen as finished pieces of legislation forming part of a series. The provision of an oath of loyalty designed for catholics in 1774 and the removal of the most restrictive parts of the laws preventing catholics from acquiring landed property in 1778 were complemented by the removal, in 1782, of most of the laws restricting catholic worship, education and the clergy. It is easy to establish a division between the removal of obsolete and almost unenforceable economic and religious restrictions in the first phase of relief and the much wider issues involved in challenging the exclusion of catholics from the legal profession, the army, the university, corporations, the franchise and parliament. Yet it would be a mistake to see the first phase of catholic relief as in any way inevitable in the period 1774–82. It is often argued — with considerable justice — that the Irish government’s conversion to catholic relief in the late 1770s was a direct result of decisions taken in Great Britain to reward and encourage the loyalty of English catholics at a time of crisis. An examination of the domestic politics surrounding the relief acts passed between 1774 and 1782 modifies this view considerably. Although the Irish government was decisively influenced by policies formed in London during the first phase of relief legislation, this was not true of the Irish parliament. Irish perspectives on the place of catholics in the state and on the extent of relief were very different from the British government’s viewpoint. This disparity had a considerable effect on the shape of the legislation which finally emerged, and even more on the proposals drawn up by Irish members of parliament actively involved in drafting the legislation affecting catholics.
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Demin, G. A., and L. A. Ulianitckaia. "English as the Lingua Franca in Europe." Discourse 8, no. 6 (December 19, 2022): 157–74. http://dx.doi.org/10.32603/2412-8562-2022-8-6-157-174.
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Introduction. Throughout several decades, English has been strengthening its position as lingua franca in international communication. The relevance of the given study is justified by the examination of the English language from the perspective of contact variantology and in the context of gradually emerging new version of English – Euro-English. The aim of the presented work is to consider the socio-political prerequisites for the strengthening of the English language role for intra-European communication, as well as to try to explain the significance of Brussels for this process. Methodology and sources. Scientific publications of domestic and foreign linguists, sociolinguists (D.S. Borodina, Z.G. Proshina, B. Kachru, D. Crystal, E. Edwards), as well as interviews with European politicians and public figures (Michel Guerin, Pascal Smet, Sven Gatz) all comprise the research material. The method of synthesis and analysis, descriptive method, comparative language analysis is used in the process of work on this article. Results and discussion. The widespread usage of English in Europe has led to the creation of several mixed language variants and intra-European communication in English gives the latter the status of a supranational communication language. Belgium is seen as the center for the formation of this new language variant, which is explained by the representation of a significant number of international organizations and corporations in Brussels. In the context of the competition between French and Dutch, the difficult linguistic situation in Belgium finds a peculiar resolution in the regular use of English which some activists propose to make the third official language of the Brussels-Capital Region. Euro-English has already acquired several characteristic lexical, morphosyntactic and phonetical features, whilst the withdrawal of Great Britain from the European Union has provided serious possibilities for Euro-English to continue its formation as an independent language variant free from “care” and control of English native speakers. Conclusion. The existence of the English language variants involves the preservation of uniqueness for each nation where these are used, as well as the enrichment of the language from which these variants are derived from. Gradual formation of Euro-English confirms the presence of high number of professional and everyday communications under which the representatives of various European nations find common language – and that is English.
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Clary, Renee, and James Wandersee. "The journey from elite society to government geologist: Henry de la Beche's (1796-1855) powerful impact on the importance of observation within an emerging professional science." Earth Sciences History 33, no. 2 (January 1, 2014): 259–78. http://dx.doi.org/10.17704/eshi.33.2.b0764512965g836u.
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Henry De la Beche (1796-1855) entered the scientific realm within an elite group of gentleman geologists. As a firm advocate of observation, De la Beche's philosophy of science involved the collection of fects, from which satisfactory theories or solutions to geological problems could only arise after accumulated observations were compiled. He authored many texts, but insisted that he recorded only fects and did not support particular theories, which often relied on scant observation. When De la Beche's finances floundered, his persistence at procuring government support for his mapping projects resulted in his eventual appointment (1835) as director of what would become the British Geological Survey. As a government scientist, De la Beche maintained a staunch advocacy of observation. He used his position to promote field work, and ensured quality in the deliberate recording of accurate information. He provided clear instructions to local survey directors, and advocated a "general mode of observing and recording fects" for "systematic investigations and uniformity of results" (1845). His methods guaranteed that facts, and not selective interpretations, would be available for those who needed them. He insisted that utilitarian geological products, such as survey maps and mining records, were consistent and of high quality. He also promoted the importance of these products—and the field work that produced them—within the elite societies of which he remained a member. Through his government position, De la Beche successfully advocated for public displays of facts and collections, and largely through his efforts the Museum of Practical Geology, the School of Mines, and the Mining Record Office were established. Therefore, De la Beche's emphasis of observation over theory had far-reaching impact in the emerging Victorian professionalization of science. Although he lost personal funding and could not sustain only an elite participation in the emerging geological discipline, his government position provided a powerful platform from which he was able to teach, systematize, and institutionalize field-based geological observation. De la Beche's success is measured through the establishment of feet repositories in Great Britain, and also through the impact that surveyors who studied his field methods brought to other countries.
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Schonland, Stefan O., Ute Hegenbart, Simona Iacobelli, Jennifer Hoek, M. Rovira, Guustaaf van Imhoff, G. Bandini, et al. "Center Experience and Calendar Year Of Transplantation Strongly Influence Short Term Survival After Autologous Peripheral Blood Transplantation In 1315 Patients With Light Chain Amyloidosis: An EBMT Analysis." Blood 122, no. 21 (November 15, 2013): 417. http://dx.doi.org/10.1182/blood.v122.21.417.417.
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Abstract Introduction High-dose chemotherapy and autologous stem cell transplantation (ASCT) is a treatment option for eligible patients with systemic light chain (AL) amyloidosis. Compared to patients with multiple myeloma (MM), the risk for complications and transplant-related mortality is increased. However, in this fragile patient group it is often not possible to distinguish between treatment- and amyloidosis-related deaths in the post-transplant period. The CIBMTR reported a one year survival (1-yr OS) of 66% of patients transplanted between 1995 and 2001. Another multicenter analysis from Great Britain reported a one year survival of 75% (Goodman et al., BJH, 2006); interestingly, they could show a significant reduction of day 100 all-cause mortality from 32% to 13% after 1998. In recent single center studies 1-yr OS was better ranging from 80% to 90% (reviewed by Schönland et al., BMT, 2011). The amyloidosis groups of Mayo Clinic and Boston Medical School could also show a survival improvement over time (Tsai et al., Blood, 2012 and Gertz et al., BMT, 2010). Specific Aim The aim of this retrospective study was to analyze the 1-yr OS after ASCT for patients with AL amyloidosis in Europe. Of special interest were calendar year of transplants and center experience. Methodology Patient-, disease-, and transplant-related variables were collected according to the data entries in the EBMT database. Inclusion criteria were as follows: first autologous transplant with peripheral blood stem cells performed between 1997 and 2010. Center experience was measured for each patient by the number of previous MM ASCT done in the center until the year of AL transplant. Results 1315 patients from 259 centers fulfilled the entry criteria and were included in the analysis (for patient characteristics see table). The conditioning regimen was high-dose melphalan in most cases. Median follow up was 47 months. 1-yr OS after ASCT was 80.7% (CI 78.5 – 82.9). In univariate analysis age, gender, time from diagnosis to ASCT had no influence on 1-yr OS. Bad performance status (57% (50-65) vs. 90% (87-92); p<0.001) and progression/relapse as status at conditioning (61% (53-69) vs. 85% (83-87); p<0.001) significantly reduced 1-yr OS. A strong and significant influence of the transplant period (see figure 1, log-rank test, p<0.001) and higher center experience (see figure 2; log-rank test, p<0.001) could also be demonstrated. Interestingly, the proportion of patients with bad performance status decreased from 28% to 13% in most recent years (p=0.001). These results hold in multivariate analysis. Bad performance status (HR 4.3; p<0.001), progression/relapse as status at conditioning (HR 1.96; p<0.001) and earlier transplant period (HR 1.1; p<0.001) retained their highly significant negative influence on 1-yr OS. In an alternative multivariate model replacing transplant period with center experience, the latter has also a beneficial effect (HR 0.99 for 10 additional previous MM transplants; p=0.015) and all other prognostic factors retained the estimated effects. Conclusion This is the first report from the EBMT about the results of ASCT in AL amyloidosis from 259 European centers and the largest retrospective analysis for this rare entity. It clearly shows that short term survival has been improved over time probably due to better patient selection and increase of center experience. Of note, in the most recent cohort (2009 to 2010) the 1-yr OS was 91% (CI 87-96) supporting the further use of ASCT in eligible AL amyloidosis patients. Disclosures: Leblond: Roche : Consultancy, Honoraria, Membership on an entity’s Board of Directors or advisory committees, Speakers Bureau; Janssen: Honoraria, Membership on an entity’s Board of Directors or advisory committees; Mundipharma: Honoraria, Membership on an entity’s Board of Directors or advisory committees, Speakers Bureau.
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Szadziewska, Arleta, and Halina Waniak-Michalak. "Editorial." Zeszyty Teoretyczne Rachunkowości 109, no. 165 (October 29, 2020): 7–10. http://dx.doi.org/10.5604/01.3001.0014.4338.
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We would like to present to you a thematic issue of “Zeszyty Teoretyczne Rachun-kowości” no. 109 (165) – (ZTR, “The Theoretical Journal of Accounting”), in English entitled Accounting as a source of financial and non-financial information. It is the second volume of our journal to be guest-edited by a foreign editor – Dr. Fredrik Karlsson (Linnaeus University, Sweden). The purpose of this issue of ZTR is to indicate the directions in the evolution of accounting theory and practice, in particular, with regard to corporate reporting, which constitutes the basis for assessing the effectiveness of an enterprise’s opera-tions. The articles submitted for publication raise important issues regarding the re-porting of financial and non-financial information that is requisite for the develop-ment of trust-based relationships with the stakeholders of companies operating on the market. Due to the lack of unified applicable non-financial reporting standards in corporate reporting, the provision of reliable and useful information on the environ-mental and social aspects of functioning presents a huge challenge. It is connected with adjusting the accounting systems that entities use in order to obtain a reliable picture of the impact of their economic activity on the environment. We believe that the articles presented in this volume will contribute to a better un-derstanding of the challenges accounting faces in the new, dynamically changing reality. We tried to involve scientists from various countries in the discussion on the directions in the evolution of accounting theory and practice. By accepting for publi-cation ten articles that have received positive reviews, we believe that we have succeeded in our attempt. The Authors of the works come from research centers in seven European and South American countries, such as Chile, Croatia, Italy, Lithuania, Poland, the UK, and Ukraine. The articles present the results of research on the disclosure of the financial and non-financial information in corporate reporting, which constitutes the basis for as-sessing companies’ economic, environmental, and social performance. The Authors additionally discuss the applicable accounting rules, which are requisite to obtain financial information of adequate quality for economic decision making. Various research methods have been used in the articles, such as statistical analysis, content analysis, comparative analysis, a review of the literature and legal acts, methods of deduction and synthesis, questionnaire surveys, and interviews. We can distinguish three main topic areas chosen by the Authors. The first group of papers concerns communication with users of the companies’ reports, especially regarding corporate social responsibility. The work written by Polish Authors from the University of Łódź (E. Śnieżek, M. Wiatr, K. Ciach, J. Piłacik) presents the results of research on the information needs of business information users with regard to improving the financial and non-financial information presented in annual reports. A total of 694 responses obtained from Polish accounting and tax specialists with professional experience were analyzed. The inter-pretation of the survey results takes into account the relationship between the responses received and the respondents’ characteristics, such as gender, age, and education. The Authors from Great Britain (A. Herdan, L. Neri, and A. Ruso) present the rela-tionship between sustainable development and financial indicators on the British mar-ket. The increasing social pressure exerted on enterprises, as well as the changes in legal regulations, are forcing enterprises to operate in a manner that considers the prin-ciples of sustainable development. For this reason, it is particularly important to deter-mine the relationship between the economic situation of an enterprise and sustainable development. The article written by Authors from Poland and Croatia (M. Remlein and V. Roŝka) examines the quality of the information on CSR-related investments presented in the reports prepared by Polish and Croatian companies. Based on a content analysis of re-ports prepared by non-financial companies listed on the Warsaw Stock Exchange and the Zagreb Stock Exchange, it has been found that socially responsible investment in Poland and Croatia is still at its infancy since not many investors have been exposed to this type of investment. The authors of the next article (A. Szadziewska, B. Kotowska, L. Kloviene, S. Legenchyk, D. Prša, and M.T. Speziale) noted the existence of differences in the implementation of Directive 2014/95/EU into the national law of individual countries included in their survey, i.e., Croatia, Poland, Lithuania, Italy, Great Britain, and Ukraine. Additionally, the results of the content analysis regarding the non-financial reports presented by branches of one corporation that operates in different countries indicated a different scope of the non-financial indicators published. What is more, sig-nificant differences were found between the scope of the non-financial indicators pub-lished by the capital group and its subsidiaries that operate in different countries. In the article by Polish authors from the University of Gdańsk (C. Kotyla and M. Hyży), we find a discussion on the disclosure of information on the environmental impact of companies from the mass passenger transport industry. The content analysis covered the financial statements and the management reports published by the three largest rail carriers and two airlines. The results indicate that the environmental disclo-sures in the reports analyzed do not allow for an objective assessment of the surveyed mass passenger transport enterprises’ impact on the environment. The second thematic area covered issues concerning the historical and current con-ditions that characterize accounting systems in different countries. The first article (H. Waniak-Michalak, I. Perica, and S. Leitonie) concerns non-gov-ernmental entities and the impact of accounting regulations on these organizations in Poland, Croatia, and Lithuania at the level of public trust. The results of their research indicate that accounting regulations are of marginal importance for social trust. How-ever, they have identified the possible impact of disasters and the country’s economic situation on public trust. B. Zyznarska-Dworczak, I. Mamić Sačer, and D. Mokošová conducted a compara-tive analysis of accounting systems in Central and Eastern European countries – Croa-tia, Poland, and Slovakia. The authors found important differences in the accounting standards of these countries despite their geopolitical proximity and Slavic roots. The other three articles concerned special rules of recording and reporting. M. Gierusz raises the problem of companies using the regulation of recognizing ac-quired goodwill in order to extend the useful life of goodwill. Authors from Poland and Chile (F. Morales Parada, R. Höllander Sanhueza, and M. Węgrzyńska) attempt to identify accrual adjustments as a tool to modify financial results. They indicate that Chilean firms exhibit more cases of accounting manipula-tions than Polish companies. According to the Authors, Polish firms use accrual adjust-ments to reduce the operating results, whereas Chilean companies apply accrual adjust-ments to increase their operating results. M. Szulc and P. Zieniuk answered the research question of whether listed compa-nies comply with the requirements of the International Financial Reporting Standards regarding the disclosure of events after the balance sheet date. They believe that the occurrence of such events in the economic practice of companies listed on the Warsaw Stock Exchange is much more frequent than in other European countries. The editorial team takes the opportunity to thank all the supporters of the English issue of ZTR. We very much appreciate the involvement of the reviewers, the commit-ment of the authors of the papers, as well as the help of other academics and friends engaged in the preparation of the issue. We also encourage you to visit our website, www.ztr.skwp.pl, where you can find the latest information on our projects as well as all the procedures needed to submit a paper to the journal. Please submit articles to the new special issue of ZTR in 2021, entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis.
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Terebii, Anatolii. "ANALYSIS OF SUSTAINABLE DEVELOPMENT GOALS IN THE CONTEXT OF IMPLEMENTATION OF INTERNATIONAL CORPORATE MODELS." Economic scope, 2022. http://dx.doi.org/10.32782/2224-6282/180-5.
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The purpose of the article is to analyze international corporate models in relation to the goals of sustainable development and to provide recommendations on the choice of the Ukrainian model in relation to the specified goals. It has been established that the differences between these systems can be seen in their target focuses. The Anglo-American model is focused on the stock market. In the German model, which is sometimes called as the continental model or the European model, the main management procedures are carried out by two formalized groups: the supervisory board and the executive board. The Japanese model is the most concentrated and rigid, while the Anglo-American model is the most dispersed and flexible. The Anglo-American model, is also known as the Anglo-Saxon model, was found to have been shaped by the more individualistic business societies in Great Britain and the United States of America. This model is represented by such corporate bodies as the board of directors and shareholders as controlling management bodies. Managers and leaders in the process of organizing management have secondary powers. In the German model, which is sometimes called as the continental model or the European model, the main management procedures are carried out by two formalized groups: the supervisory board and the executive board. The Executive Board is responsible for the quality of decisions in the field of property management. The supervisory board controls the executive board. The supervisory board is elected by employees and shareholders. State administration bodies, national interests have a significant influence in the continental management model. Considerable attention is paid to the corporation's responsibility to society and the state. In the continental model, banks also play a large role in the financial plan and in decision-making in the process of the corporation's activities. The Japanese model stands out from the first two. This management model is formed in the light of two dominant legal relationships: one - between shareholders, customers, suppliers, creditors and trade unions; the other is between administrators, managers and shareholders. There is a sense of shared responsibility and balance in the Japanese model. In practice, this balance takes the form of a conservative position and mistrust of management innovations and new business relationships in favor of old ones. The article concludes that, the German model is the most favorable for Ukraine, thanks to closer relations and geographical proximity. Therefore, we need to implement many characteristic positions in the corporate activities of the production, financial, and commercial sectors of our country. The purpose of the article is to analyze international corporate models in relation to the goals of sustainable development and to provide recommendations on the choice of the Ukrainian model in relation to the specified goals. It has been established that the differences between these systems can be seen in their target focuses. The Anglo-American model is focused on the stock market. In the German model, which is sometimes called as the continental model or the European model, the main management procedures are carried out by two formalized groups: the supervisory board and the executive board. The Japanese model is the most concentrated and rigid, while the Anglo-American model is the most dispersed and flexible. The Anglo-American model, is also known as the Anglo-Saxon model, was found to have been shaped by the more individualistic business societies in Great Britain and the United States of America. This model is represented by such corporate bodies as the board of directors and shareholders as controlling management bodies. Managers and leaders in the process of organizing management have secondary powers. In the German model, which is sometimes called as the continental model or the European model, the main management procedures are carried out by two formalized groups: the supervisory board and the executive board. The Executive Board is responsible for the quality of decisions in the field of property management. The supervisory board controls the executive board. The supervisory board is elected by employees and shareholders. State administration bodies, national interests have a significant influence in the continental management model. Considerable attention is paid to the corporation's responsibility to society and the state. In the continental model, banks also play a large role in the financial plan and in decision-making in the process of the corporation's activities. The Japanese model stands out from the first two. This management model is formed in the light of two dominant legal relationships: one - between shareholders, customers, suppliers, creditors and trade unions; the other is between administrators, managers and shareholders. There is a sense of shared responsibility and balance in the Japanese model. In practice, this balance takes the form of a conservative position and mistrust of management innovations and new business relationships in favor of old ones. The article concludes that, the German model is the most favorable for Ukraine, thanks to closer relations and geographical proximity. Therefore, we need to implement many characteristic positions in the corporate activities of the production, financial, and commercial sectors of our country.
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Fieiras-Ceide, César, Martín Vaz-Álvarez, and Miguel Túñez-López. "Designing personalisation of European public service media (PSM): trends on algorithms and artificial intelligence for content distribution." El Profesional de la información, May 24, 2023. http://dx.doi.org/10.3145/epi.2023.may.11.
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The migration of audiences to digital environments has motivated the media to develop a content distribution strategy that has a presence in these new spaces. In the case of European public broadcasters, they have strengthened their digital news services and have built video-on-demand platforms where they organise and screen their products. Even so, the overload of information and content reaching users forces corporations to look for new mechanisms to present an adequate, interesting and diverse offering to each of their followers. This research project analyses the use of artificial intelligence in the recommendation systems implemented by 14 European public broadcasters in Germany (ARD and ZDF), Belgium (VRT and RTBF), Denmark (DR), Spain (RTVE), Finland (YLE), France (France TV), Great Britain (BBC), the Netherlands (NPO), Ireland (RTÉ), Italy (RAI), Sweden (SVT) and Switzerland (RTS). The results reveal that there is no unanimity among the corporations with regard to the operation and origin of these systems, which vary between home-made developments, acquired from third parties, or collaborative solutions. Operators differentiate between news recommendation processes and those executed on their VoD platforms and aim to distance their systems from those of commercial media, for which they have already started working on a public service media (PSM) algorithm that includes traditional public media values, avoids filter bubbles, and pays special attention to the European General Data Protection Regulation (GDPR).