The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did ...The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems＇ transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.展开更多
The paper examines the challenges faced by the human rights organizations in the Arab region. It will focus on those challenges resulting from the radical changes that happened since 2011. It will also look into the p...The paper examines the challenges faced by the human rights organizations in the Arab region. It will focus on those challenges resulting from the radical changes that happened since 2011. It will also look into the prospective role of the human rights organizations in the future phases of the political transition.展开更多
The food retail business has undergone a number of structural changes due to increasingly globalized markets and internationalization. Former nationally oriented retailers have suddenly become global. This process als...The food retail business has undergone a number of structural changes due to increasingly globalized markets and internationalization. Former nationally oriented retailers have suddenly become global. This process also affects new structures in agribusiness, most notably as general retailers export their business models. A comparison of the development and the impact of globalization in the retail sectors of different transition countries reveals varied opportunities for and threats to the participants in agribusiness.展开更多
The landlocked countries are the one without access to the sea and can be assimilate as countries around the world with a disadvantage of geography situation location. Chad and the Central African Republic are two of ...The landlocked countries are the one without access to the sea and can be assimilate as countries around the world with a disadvantage of geography situation location. Chad and the Central African Republic are two of the 40 landlocked countries around the world that transport 80% of their goods by road and rail, and as much as almost more than 50% of their passengers through a transit country with a transit transport system which is crucial for their trade and exchanges. The study aims to introduce the importance to have a good and efficiency transport network infrastructure in Central Africa to facilitate the trade for the landlocked countries of Central Africa (Chad and the Central African Republic), member of CEMAC trade area and proposes some measures that can be adopt</span><span style="font-family:"">ed</span><span style="font-family:""> to improve their conditions and ameliorate the trade for those countries.展开更多
The paper considers developmental problems of the rural settlements in Bosnia and Herzegovina, which are results of long-term disparity in the regional development in the period 1991-2012. In this paper it is consider...The paper considers developmental problems of the rural settlements in Bosnia and Herzegovina, which are results of long-term disparity in the regional development in the period 1991-2012. In this paper it is considered the recent migration from rural to urban areas and the depopulation of the rural areas. The result of these trends reflects the development of the new infrastructure and tertiary activities. In these investigations, statistical data processed and geovisualised in GIS were used. The obtained data indicate extremely unequable regional arrangement of the population in the rural areas and socio-economic development.展开更多
文摘The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems＇ transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.
文摘The paper examines the challenges faced by the human rights organizations in the Arab region. It will focus on those challenges resulting from the radical changes that happened since 2011. It will also look into the prospective role of the human rights organizations in the future phases of the political transition.
文摘The food retail business has undergone a number of structural changes due to increasingly globalized markets and internationalization. Former nationally oriented retailers have suddenly become global. This process also affects new structures in agribusiness, most notably as general retailers export their business models. A comparison of the development and the impact of globalization in the retail sectors of different transition countries reveals varied opportunities for and threats to the participants in agribusiness.
文摘The landlocked countries are the one without access to the sea and can be assimilate as countries around the world with a disadvantage of geography situation location. Chad and the Central African Republic are two of the 40 landlocked countries around the world that transport 80% of their goods by road and rail, and as much as almost more than 50% of their passengers through a transit country with a transit transport system which is crucial for their trade and exchanges. The study aims to introduce the importance to have a good and efficiency transport network infrastructure in Central Africa to facilitate the trade for the landlocked countries of Central Africa (Chad and the Central African Republic), member of CEMAC trade area and proposes some measures that can be adopt</span><span style="font-family:"">ed</span><span style="font-family:""> to improve their conditions and ameliorate the trade for those countries.
文摘The paper considers developmental problems of the rural settlements in Bosnia and Herzegovina, which are results of long-term disparity in the regional development in the period 1991-2012. In this paper it is considered the recent migration from rural to urban areas and the depopulation of the rural areas. The result of these trends reflects the development of the new infrastructure and tertiary activities. In these investigations, statistical data processed and geovisualised in GIS were used. The obtained data indicate extremely unequable regional arrangement of the population in the rural areas and socio-economic development.
