Suchergebnisse

Purpose: This paper analyses the progress in extending disclosure of non-financial and diversity CSR information and seeks answer for the question if the definite pension and wage benefits in case of corporate insolvencies should be reflected in the management reports.Design/methodology/approach: Literature analysis, analysis of existing legislation and mechanism for the application of domestic law corresponded to EU directives and international guidelines and standards have been used to formulate conclusions. Сomparative studies of Belarusian legislation and the relevant international wage and pension protection instruments were analysed for making more informed and well-argued conclusions and recommendations based upon these studies.Research and practical limitations/implications: The theoretical framework of this paper is combined with analysis of the existing regulations on the protection of the rights of employees' and pensioners' claims in case of company insolvency.Findings: The conducted research suggests that together with implementation of diversity issues, employment issues, etc. of social and employee matters, companies are expected to disclose such material information as employees' and pensioners' claims in case of company insolvency through disclosing a relevant non-financial and diversity information in management reports.Originality/value: This article summarizes arguments behind the implementation of social responsibility aspects of companies' insolvency in the management reports. This research may be the basis for further practical implementation of disclosure requirements on non-financial and diversity information in international guidelines and principles.Paper type: research paper.

Purpose: This paper analyses the progress in extending disclosure of non-financial and diversity CSR information and seeks answer for the question if the definite pension and wage benefits in case of corporate insolvencies should be reflected in the management reports.Design/methodology/approach: Literature analysis, analysis of existing legislation and mechanism for the application of domestic law corresponded to EU directives and international guidelines and standards have been used to formulate conclusions. Сomparative studies of Belarusian legislation and the relevant international wage and pension protection instruments were analysed for making more informed and well-argued conclusions and recommendations based upon these studies.Research and practical limitations/implications: The theoretical framework of this paper is combined with analysis of the existing regulations on the protection of the rights of employees' and pensioners' claims in case of company insolvency.Findings: The conducted research suggests that together with implementation of diversity issues, employment issues, etc. of social and employee matters, companies are expected to disclose such material information as employees' and pensioners' claims in case of company insolvency through disclosing a relevant non-financial and diversity information in management reports.Originality/value: This article summarizes arguments behind the implementation of social responsibility aspects of companies' insolvency in the management reports. This research may be the basis for further practical implementation of disclosure requirements on non-financial and diversity information in international guidelines and principles.Paper type: research paper.

This work is focused on the problems arising in imposing prohibitions in international relations; the authors identify the main legal and social aspects hindering creation of effective mechanism for implementing prohibitions in international relations and enlist possible ways of eliminating the possible problems. The analysis of the international legal norms of institutionalizing prohibitions and practices of their implementation revealed that an effective implementation of prohibitions is often associated with the need to amend national legislation, as well as with the presence of Russia's own legal norms that make it possible to apply the norms of international law in the state directly, or to apply them jointly with the norms of the national law. The absence of a universal international instrument governing the responsibility of states for breaching legal prohibitions makes it difficult to implement these prohibitions and comply with them, although states may follow the rules of the "Draft Articles on Responsibility of States for Internationally Wrongful Acts" as a document stating moral (political) prescriptions. The main problems cumbering the development of an effective mechanism for implementation of prohibitions are the following: the absence of agreed international and domestic legal mechanisms for implementation of prohibitions; the reluctance of states to bear responsibilities; the attempts to mitigate the prosecution of citizens, especially officials; and failures to take adequate legal measures for resolving the problem. The authors necessitate adoption of documents that could regulate the issues of international legal responsibility, though in a unipolar world it is very problematic and can even aggravate the situation. The mechanism developed under such conditions can reflect the position of only one state and therefore can result in consolidating an undesirable hierarchy of states in international relations. An effective legal mechanism of responsibility for the violation of prohibitions in international relations can arise only in a multipolar world. It is also necessary to abide the basic principles of international law, to strengthen international cooperation and improve the mechanisms of international legal regulation. These efforts also call forth the establishment of a multipolar world

AbstractThe ultimate aim of this paper is to examine the compromises which can be made in order to reach a point where measurement and computation are feasible in some of the quantitative aspects of the social sciences.The basic mathematical theories upon which the social sciences depend include:1. Linear attrition theory including Feller's abstract formulation of parabolic equations.2. Utility theory as a branch of the calculus of variations, described, for example, by G. E. Evans.3. Combination of utility theories and competition in many play games, including Bellman's theory of dynamic programming.Basic empirical aspects of the social sciences include:1. The acquisition of information about probability distributions, such as distribution of demand.2. The testing of hypotheses related to reality, such as a hypothesis of rational behavior as formulated and tested by J. Marschak.3. The intelligent formation of a priori Bayes probabilities and their correction as demanded by L. J. Savage in his The Foundations of Statistics and as carried out by W. A. Smith.4. Observations of value of various competitive situations, based on simulation, experience, or other valid means of practical realization of quantities introduced theoretically in dynamic programming studies.Practical considerations require action after limited observation of existing conditions, and limitations of computational facilities may prohibit complete numerical analysis of situations whose underlying parameters are believed to have been accurately evaluated. This leads to an almost epistemological question as to what can be learned through aggregation of data related to seemingly similar situations and to difficult mathematical questions of reducing the computational extent of problems. Some means of examining these questions will be treated, but the paper will not attempt to present a unified theory covering any substantial set of these problems.

Non-payment of alimony by parents for their children is a serious problem in Poland, which has negative social and economic consequences. It results in the inability to satisfy the necessary needs for their proper development and thus deprives them of prospects and a chance for a dignified life. This article begins by explaining the concept of non-alimony and presenting the scale of the phenomenon to gain awareness of the size of this social problem. In the following part, an analysis was carried out on the social aspects of non-alimony. This issue was described from the point of view of the situation of mothers who were forced to take over the entire burden of supporting their children, without the support of former partners. The consequences of the economic abandonment of children by one of the parents are also presented. The social aspect has also been discussed through the prism of the social campaigns conducted over the last few years to shape the correct attitudes of parents. Due to the fact that in Poland the phenomenon of non-alimony is considered primarily in the legal context, the subsequent part of the article presents a synthetic analysis in this respect. It focuses on the changes that the Polish legislator has introduced into the domestic legal system over the last 3 years. The discussion of this issue began with the offence of non-alimony regulated in Article 209 of the Penal Code, due to its amendment in 2017. It was supposed to become an effective tool to mobilise obliged parents to fulfil their obligation to support their children. Further amendments to the legislation were also reviewed in order to further improve the effectiveness of the enforcement of maintenance support.

Introduction: the article is devoted to the autonomization process (gaining of ethnical and territorial autonomy) in modern Europe and relevance of the social component in this process. Purpose: to analyze the significance of the social component, considered under this study as vesting autonomies with power to carry out social policy and providing them with the relevant financial opportunities in the course of decentralization and devolution. Methods: the methodological framework of the research is based on a set of methods, including universal, general scientific methods and also comparative law and technical methods. Results: various models of autonomization in Europe show various strategies of regional and/or ethnical elites. The models considered in the article are characterized with the elites' focus on gaining a high degree of autonomy and its legitimation (decentralization without breakup of the state, devolution without revolution). Though political ambitions, ethnical and regional identity play their significant part, socio-economic factors, in general, and the autonomization social component, in particular, determine this process to a considerable extent. The European models of autonomization do not exemplify political ambitions being satisfied at the expense of social policy curtailing.

Collection of articles on economic, social, and cultural aspects of innovation by researchers at the University of the Basque Country. - Provided by publisher

Institutional approach to solving the problem of social justice in economic relations is formulated, including its presentation as social and economic institution. Specific features of transplantation of the said institution norms in the Russian economy are shown, the designing institutional model as a tool of promoting social justice in economic relations is offered, basic elements of the institutional mechanism of its assurance are determined.