Search results

This study aims to investigate what are the capabilities and limits of external audit in detecting frauds in companies operating in the territory of the Republics: Serbia, Croatia, Macedonia and Bosnia and Herzegovina.

In total, 51 certified auditors from Serbia, Croatia, Macedonia and Bosnia and Herzegovina were surveyed to analyze what are the most frequent warning signals of the existence of the frauds auditors encounter during the verification of company’s financial statements.

The study indicated that the auditors of the Republic of Serbia more often encountered groundless overstatement of revenues compared with other countries, while regarding manipulative representation of inventories, the largest mean value and median are still among the auditors of the Republic of Serbia.

Based on the research results, it can be concluded that it is necessary to expand the legal obligation and power of external auditors when, in financial statement auditing, they come to clear findings that indicate fraud. Expansion of external auditors’ powers would reduce their current limitations and expand the domain of action.

Limitations in external auditors’ work prevent the processing of frauds. However, auditors’ analysis of financial statements and pointing to potential irregularities can be a good manner for the early detection and prevention of frauds in company’s operations.

Legislation plays an essential role in addressing climate change in China. However, many barriers to formulating national legislation to address climate change have so far prevented its enactment. The bottom-up approach adopted in the international climate regime sets a good example. Accordingly, the purpose of this paper is to discuss the regional legislation to address climate change in China through exploring the following two questions: whether it is necessary to enact climate change legislation at regional level first and whether it is feasible to develop such regional legislation in the absence of national climate change law.

This paper analyses the necessity and feasibility of regional legislation to address climate change. Section 2 introduces the current legislative framework on climate change in China. Section 3 investigates whether it is better to push the legislative agenda at regional, rather than national level. Section 4 analyses the feasibility of establishing regional legislative systems. Section 5 explores the key issues in formulating and promoting regional legislation.

This paper concludes that it is necessary and feasible to pilot regional legislation before enacting national legislation. Under these circumstances, local governments can take the initiative to begin formulating regional legislation.

Addressing climate change needs immediate action and effective measures. It is, thus, necessary to reconsider the approach that China should adopt when developing legislation on climate change. This paper contributes to broadening current knowledge of regional climate change legislation in China.

The purpose of this study was to investigate a framework for the implementation of freedom of information (FOI) legislation in South Africa, against Article 19’s nine principles of FOI legislation.

This qualitative study used semi-structured interviews to collect data from six experts selected by means of the snowball sampling technique and content analysis. The study used a modified Delphi design consisting of two rounds of interviews.

The results showed that little effort is made by government officials to demonstrate commitment to the implementation of FOI legislation.

The passing of FOI is expected to reduce corruption, increase public participation, reduce the level of secrecy and increase transparency and openness. This is not the case as the implementation of this socioeconomic right in South Africa is faced by numerous challenges, such as a lack of political will, secrecy laws providing for the opposite of what the FOI legislation seeks to achieve, poor legislative interpretation and a lack of clear policies. The study proposes a framework aimed at addressing these challenges.

The study provides a framework for the implementation of FOI legislation. The framework was developed under the guidance of Article 19 principles of freedom of information legislation.

The purpose of this article is to analyze main principles, forms and approaches to education quality evaluation in the process of establishment, development and crucial changes in the state accreditation of educational institutions and study programmes in Russian higher education in the last 20 years.

The major research method used in the paper is the qualitative analysis of legal and statistical documents, research papers and accreditation practices, which impacted the development and transformation of accreditation forms in Russia.

The transformation process of state accreditation during the last 20 years was conditioned by the changes in the state education policy and socio-economic situation. In a short period, under the influence of internal and external factors, Russian higher education has experienced significant changes in the structure of higher education and quality assurance. This resulted in different approaches to accreditation: state and independent, mandatory and voluntary, national and international.

The research outcomes may be applicable in the countries with developing accreditation systems and comparable scope of education.

The study identifies the tendencies in the development of higher education and quality evaluation.

The paper systematizes the tendencies of development in quality assurance and distinguishes specific features and diversity of forms of the quality assurance in one of the largest systems of higher education.

The development of the current European economic area maritime cabotage market occurred when, at a policy level, the European Union forced the opening of its member-states cabotage markets to Community shipowners and extended this openness, in 1997, to the european free trade area countries. A two-tier cabotage market emerged, where a European economic area legislative framework co-exists with the legislative acts of each member-state. With such a unique background, this paper aims to investigate both the European economic area member-states and the rest of the world cabotage regimes and identify a list of reasons and policy measures used to implement cabotage policies.

By means of a desk research methodological approach, this paper analyses, from a geographical perspective, different countries’ cabotage policies and classifies them, and identifies in a systematically way a set of reasons and policy instruments that support each of chosen policies approach.

The outcome indicates that only a few countries promote free liberalised cabotage services and that most countries favour protectionist cabotage policies, whose governments can control the number of foreign vessels participating in these trades. Cabotage regimes have been categorised and the reasons behind both policies and respective policy instruments have been identified.

Quite often, researchers only focus on the cabotage policies of the European economic area countries, the USA, Australia, Japan and South Korea. This paper value rests on its ability to incorporate cabotage policies from other African, Asian and Latin American countries and to update existing information on the subject. Overall, this paper paves the way to broaden the cabotage knowledge.

The purpose of this paper is to contribute to knowledge about workplace diversity and equality in an under-researched country. Focusing on the south-eastern European transition economy of Bosnia and Herzegovina (BiH), it elaborates on the country’s legislation, public debate and previous research in the field.

The paper draws on a synopsis of the legislative framework, existing literature, public media and personal communications with human resource (HR) practitioners.

There is only limited research on diversity and equality in BiH. Ethnicity and gender are the most common grounds for discrimination. Although a solid body of legislation addressing anti-discrimination and equality issues exists, implementation is insufficient. The public debate tends to reinforce inter-ethnic conflicts and a negative atmosphere regarding sexual minority rights.

Due to the general lack of research on diversity and equality in BiH, the findings presented in this paper only can serve as a first approximation of the topic. Further academic research on concrete business practices and perspectives of HR managers is needed.

Firms not only need to increase compliance with anti-discrimination law, but they should also focus more on the benefits a multi-ethnic society can offer.

This is the first paper in the management literature that provides comprehensive insight into workplace diversity and equality in BiH.

The purpose of this paper is to set out the policy guidelines and recommendations to harmonise the Serbian water legislation with European Union standards in the area of water system management as impacted by climate change.

The EU Water Framework Directive is analysed in the context of implementation of the integrated water management policy presented in the Serbian Water Law (2010), as well as the National Water Management Strategy (2016). It has been found that the water management legislation that deals with the impact of climate change on water resources is incomplete. Although there are numerous challenges related to research of climate change and water systems, water policy and legal aspects cannot be neglected. The so-called soft law instruments represented in a form of strategy documents could be a valuable response in terms of an adaptive and integrated water policy approach.

The research is applied to a case study of the Velika Morava River Basin, at Ljubicevski Most hydrological station. Long-term projections suggest a decrease in annual precipitation levels and annual flows up to the year 2100 for climatic scenarios A1B and A2, accompanied by a rapid increase in air temperatures.

This study proposes a water management policy and provides recommendations for the Velika Morava River Basin as impacted by climate change, according to the European Union legislation.

Democratic countries all over the world are embarking on initiatives to empower citizens through public participation. One of the tools used by countries to promote public participation is the enactment and implementation of freedom of information (FOI) legislation, as it is the case with South Africa and Zimbabwe. Despite having legislation reaffirming the need for people’s right to know, practices in South Africa and Zimbabwe indicate the opposite. The purpose of this study is to explore FOI models in South Africa and Zimbabwe, with a view to recommend ways in which people’s right to know can be promoted.

This qualitative study used interviews to collect the data from 12 FOI experts in South Africa and Zimbabwe, who were selected through the snowball sampling technique. Data collected through interviews were supplemented by the data collected through document analysis.

The study concluded that the key role players need to make efforts to ensure that the right to know, which is associated with FOI, is being realised in both countries. FOI legislation, in both countries, is imprecise and needs to be revised to ensure effective implementation.

The study demonstrates that FOI is a necessary tool for people to be involved in decision-making in government. People’s rights to know can be achieved by successfully implementing FOI legislation.

This theme will be addressed through main points: Special Nature of Investment Disputes and its methods of peaceful settlement. International legal framework governing Arbitration in investment disputes: A. Multilateral legal framework. B. Bilateral legal framework/Investment promotion and protection agreementsTypes of arbitration in investment disputes. The Egyptian experience in investment disputes arbitration. The National legal framework. Egypt on the map of investment disputes in the world. A case study. Conclusion: Results related to the legal framework regulating investment disputes in Egypt. Results related to The arbitration cases against Egypt.

The researcher investigates the subject of international arbitration in investment disputes in the framework of voluntary theory, which is based on the premise that the satisfaction of people who are addressing the international legal norm is the basis of the same rule. In other words, the basis of international law is based on the satisfaction of the State and other international legal persons Both, and then express or implied consent.

Despite the availability of domestic and regional arbitration mechanisms in Egypt represented by a large number of cases.

The theme for the study primarily on Egypt and the international arbitration of investment disputes, through theoretical and practical study of disputes arbitration which Egypt is a party defendant in which to focus on what was issued in which the provisions of the International Center for Settlement of Investment Disputes, in an attempt to find out the reasons for the verdicts image released it, where it came mostly against Egypt, and whether these judgments against them in investment disputes due to reasons related to the legal framework of the arbitration process, or for reasons of bodies of arbitration issued by those provisions, or to the defense, which represents the Egyptian party, or to the circumstances Economic and political (which represents the investment climate).

The proposed solutions to improve the conditions and factors surrounding the arbitration disputes that Egypt is waging against foreign investors, whether they are initially alleged or accused of drafting agreements and contracts, through amending the relevant legislation and laws, selecting arbitration bodies and defense bodies.