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The information security management research analysis shows that for a long time the technological solutions of research problems have dominated, but lately more relevant have become the human, economic and other issues, and there is a need for a more managerial approach. It is obvious that the current practice of information security management tools is no longer adequate for information security management. As a new instrument to address this problem, a theoretical integral information security governance model could be used. It combines the information security management and information management tools. The article aims to discuss empirical study as a theoretical integral information security management model that could be applied in practice. The practical applicability of the model was checked in in the Lithuanian state institutions. The paper discusses the study which has the following objectives: development of information security management in the Lithuanian state institutions evaluation approach, analysis of a case – the content analysis method to examine the legislative databases published in normative documents concerning information security management and proving the results through qualitative research (expert interview). T he paper presents the research results which confirm the validity of the integral theoretical information security management model and allows to assess information security management in the Lithuanian state institutions, to identify the shortcomings, to make suggestions for practical problem-solving and create conditions for the further research.

Tänu Euroopa Liidu finantsabile on viimastel aastatel Eestis rekonstrueeritud palju reovee väikepuhasteid. Puhastusprotsessist eemaldatakse pidevalt või perioodiliselt liigaktiivmuda, mida tuleb käsitleda reoveesettena. Sette käitlemine, selle ohutuks ja kasutuskõlblikuks muutmine on reoveepuhastuse tõsiseks probleemiks. Käesolevas magistritöös uuritakse vee-ettevõtte Emajõe Veevärk halduses olevates uutes ja rekonstrueeritud reoveepuhastites tekkiva liigmuda käitlemist ja sellega seotud logistilisi probleeme. Antakse soovitusi mudakäitluse optimeerimiseks: ehitada sobivasse kohta lisakompostväljak ja võtta kasutusele mobiilne mudatahendusseade. Töös võrreldakse jääkmuda arvutuslikke koguseid ettevõttes kasutatavate hinnanguliste mudakogustega. Arvutustulemuste põhjal koostati võrdlustabelid, milles on välja toodud bioloogilises puhastuses tekkiva liigmuda kogused inimekvivalendi kohta. ; Many small wastewater treatment plants in Estonia have been reconstructed in recent years thanks to the financial aid from European Union. In treatment process excess active sludge is removed constantly or periodically, which can be considered as wastewater sludge. Sludge treatment, changing it to safe and useful, is serious problem in wastewater treatment. In this Master´s Thesis I investigate treatment of excess sludge and problems related to it, in new and renovated wastewater treatment plants under management of water company Emajõe Veevärk. Recommendations to optimize sludge treatment are made: building additional compost field and introduce mobile sludge draining device. In this Thesis excess sludge computational quantities are compared with estimated sludge amount in firm. In the result of the calculation comparison table was prepared, in which excess sludge quantities to population equivalent in biological treatment are outlined.

They made a number of suggestions to improve strategic management education and research, upon which this special issue of the International Journal of Business seeks to build.Scholars are confronted by issues such as government supported firms, social and economic effects of climate change, nanotechnology, internet based piracy, shifting societal values, and disruption of business by terrorism. Associated with changing problems of commerce is a need to develop more comprehensive and realistic measures of organizational performance. While some researchers have made progress in measuring return ' real' risk adjusted to shareholder, other are focused on return to a variety of stakeholder and are developing broader performance criteria. For example, some firms are progressing toward reducing their ' ecological footprints', and others have an aim of becoming "carbon neutral". They are attempting to satisfy stakeholder who wish to minimize an ' intergenerational conflict" if the current generation of adults were to leave their children a "greenhouse gas legacy" that would be very costly to remedy (Grant, 2006; Holdren, 2006; Stead and Stead, 2004) As consequences of corporate activities for the broader society become increasingly understood, researcher are quantifying key constructs and analyzing them in ways which take us closer to valid measures of comprehensive strategic performance. This article provide information for those seeking to improve strategic performance while accounting for impacts upon multiple levels and sectors of society.Keywords: merges, acquisition, finance and business.

Following the end of the Cold war, a period of "rule breaking and rule ma- king" has emerged. Its nature is contradictory, exlusionary, based on the po- wer division. The powerfull are rule makers, determining the scope of their re- levancy (self-exclusion) and the form of implementation. The justification, gi- ven for the "rule breaking and rule making" is the moral imperativ and the va- cuum created by limited relevance of the state-centric international law that can not address the problems that have come about as the result of the transformation of sovereignty, emergence of new non-state actors in the era of globalization. However, what is emerging is not a new normative order. The dramatic inequalities of states and their sovereign powers are perpetuated, the criteria of arbitrariness in the use of force is extended and the notion of protecting human rights is instrumentalized for geopolitical interests. In or- der for "moral dependency" to become a force of cosmopolitism, coherent cri- tical reflection is required, as well as systematic and uwavering efforts inves- ted into the strengthening of democracy and rule of law at the global level, decisive affirmation of the spirit of cooperation and non-violent conflict reso- lution and the development of effective instruments of transcending the new exclusionary practices generated by the old/new world.Key words: globalization, normative order, cosmopolitism, human rights, humanitarian interventions, neoliberalism, democracy.

One of the main problems faced by small rural farming units is to develop and implement managerial models that contribute to leverage their natural potential and boost their productive development. In order to mitigate the impact of this problem, a cross-section, exploratorydescriptive, non-experimental and prospective research was carried on, between 2008 and 2011. The main propose of this research was to design a model for autonomous development which integrates the public, private and academic sectors in order to ensure the use of the resources in a sustainable and competitive manner taking into account agricultural practices, water resources, technological park, non-traditional activities (tourism and aquaculture ) and government public policies. ; Uno de los principales problemas que enfrentan las pequeñas unidades agrícolas rurales es establecer e implementar un modelo de gestión que aproveche sus potencialidades e impulse su desarrollo productivo. Con miras a suplir dicha carencia, se realizó una investigación de tipo transversal, exploratoria-descriptiva, no experimental y prospectiva entre los años 2008 y 2011. Su finalidad principal fue generar un modelo de desarrollo para una entidad autónoma e integrar tres sectores (público, privado y académico) de tal manera que garantizaran el aprovechamiento de los recursos de manera sostenible y competitiva, a partir del desarrollo de la vocación agropecuaria, el recurso hídrico, el parque tecnológico, las actividades no tradicionales (turismo y acuicultura) y la gestión pública

Government's role in promoting the country's economy remains a relevant issue both in academics and politicians debates. Not only for individual countries but also for the European Union as a whole the promotion of high value-added activities, in particular in lower development small open economies which hardly recover from external economic shocks and experience significant social problems due to high unemployment level remains a relevant issue. The country's competitiveness and level of development, as well as the country's economy growth, depend on high value-added investment growth, and both private and public investments play a significant role in economy of each country. Government's role, in particular through the fiscal policy, in the promotion of these activities is crucial. The prevailing view in the scientific literature is that in developed countries public investment crowds out private investment, while in developing – crowds in, but it is not clear under what conditions these effects occur because the countries are very different. Also the effect of the taxes revenues and the government expenditure indicators on private investment is unclear because the effect of these variables on private investment has not been studied comprehensively. So the aim of the research is to evaluate the relationship between fiscal policy indicators, such as the government revenues from taxes and the government expenditure, and private investment comprehensively including indicators of macroeconomic environment in the Baltic States, by applying correlation and regression analysis. [.]

El objetivo de este artículo es abordar el papel de los jueces pedáneos dentro de la administración de justicia en sus actuaciones en los diferentes sitios y partidos "creados" —erigidos— dentro de la jurisdicción de la ciudad de Antioquia, entre 1750 y 1809. Se apunta a profundizar el conocimiento de los funcionarios que actuaban a nivel local: su jurisdicción, los problemas de su ejercicio y su función supeditada a los alcaldes ordinarios de la ciudad de Antioquia. Este trabajo se basa en 125 procesos criminales por adulterio, concubinato y amancebamiento, relaciones ilícitas, como se denominaban en aquella época, seguidos por las autoridades seculares, así como en los libros capitulares de la ciudad de Antioquia ; Abstract The objective of this article is to describe the role of jueces pedáneos in the administration of justice, through the analysis of their actions in the different sites and judicial districts set up within the jurisdiction of the city of Antioquia, between 1750 and 1809. It seeks to broaden our knowledge of officials acting locally, their jurisdiction, and the problems encountered in their practice, which was subordinated to that of the ordinary mayors of the city of Antioquia. The sources for this paper are 125 criminal prosecutions for adultery, cohabitation, and de facto unions, known at the time as illicit relationships, and the record books of the city of Antioquia.

Various solutions have been implemented by the DK! Government of to solve the problems of urban transport. However, these efforts have not been reduce private vehicle users as a cause of congestion. It is necessary to study on the selection mode of policy implementation plans prirnte Pelzicle restrictions. Mode choice method used in this study is Multinominal logic. The analysis will examine if the four transfer modes applicable policy. Those policies are congestion costs, increased taxes, increased parking fees, and fuel prices increase. From the results obtained that the implementation of four policies relating to the additional costs traveling to private vehicle users will have an impact on the shift to other modes of the motor (35.63%), railways (20:44%), and the busway (20.50%). Congestion charging at 20% will have an impact on the movement of the motor car users (27.57%), train (10.21 %), and the busway (12.35%); increase in vehicle tax rate of 20% will have an impact on the movement of the user to motor cars (26.10%), train (16.84%), and the busway (15.73%), an increase of 40% is the motor (29.52%), train (18.23%), busway (17.9%); increase in parking fees by 20% will have an impact on the movement of the motor car users (25.74%), rail (4.03%), and the busway (4.70%); increase in fuel prices 30% will have an impact on the movement of the motor car users (31.26%), rail (6.75%), and the busway (5.13%).

Der Blick der Autorin auf die schweizerische Bildungspolitik zeigt, dass dieses Politikfeld "zutiefst föderalistisch" ist bzw. dass bildungspolitische Fragen föderalistisch aufgeladen werden können. Die Schweiz ist ein gutes Beispiel für eine stark ausgeprägte Föderalismuskultur und zudem ein Exempel für den komplexen Zusammenhang von Föderalismus und Referendumsdemokratie. Sowohl der Bund als auch die Wahlbevölkerung in den Kantonen sind zentrale politische Akteure, die die gesamtstaatliche wie die kantonale Bildungspolitik bestimmen. Die Totalrevision der Bundesverfassung von 1999 sparte den Bereich Bildung bewusst aus; erst die Reform von 2006 brachte wichtige Neuerungen in der föderalen Arbeitsteilung zwischen Bund und Kantonen. Vor dem Hintergrund der deutschen Debatte um das sogenannte Kooperationsverbot ist der Bildungsartikel 61 a der Schweizerischen Bundesverfassung (BV) von besonderem Interesse: Hier wird eine Kooperationspflicht zwischen Bund und Kantonen festgeschrieben. Die Besonderheit und, wie die Autorin betont, in seinen langfristigen Auswirkungen noch gar nicht abzusehen, ist nicht die allgemeine Verpflichtung der Zusammenarbeit, sondern die Bestimmung, dass diese Kooperation durch "gemeinsame Organe" geleistet werden soll; eine solche Festschreibung in der Verfassung ist neu und existiert in dieser ausdrücklichen Form bislang nur in der Bildungspolitik. Dass Föderalstaaten zu innovativen Lösungen fähig sind, die auf den ersten Blick wenig föderalistisch anmuten, zeigt ein anderer, neu gefasster Verfassungsartikel - der Art. 62 Abs. 4 BV. Hier wird dem Bund in bildungspolitischen Angelegenheiten eine "bedingte Gesetzgebungskompetenz" zugewiesen. Die konditionierte Bundeskompetenz kommt dann zum Tragen, wenn auf dem Wege der Koordination keine Einigung oder Harmonisierung bei den Themen Schuleintrittsalter, Schulpflicht, Dauer und Ziele der Bildungsstufen sowie Anerkennung von Abschlüssen möglich ist; dann tritt Bern auf den Plan und erlässt, wie es im entsprechenden Verfassungsartikel heißt, die "notwendigen Vorschriften". Dadurch erhöht sich der Druck auf die "harmonisierungsunwilligen Kantone" (Autorin); die Verhandlungen werden gewissermaßen im "Schatten der Hierarchie" (Scharpf) geführt. Was auf den ersten Blick wie ein Ausweg aus der Scharpf'schen "Politikverflechtungs-Falle" aussieht, wirft jedoch, wie die Autorin zeigt, eine Reihe von politischen und rechtlichen Problemen auf. Auch im Bereich der Hochschulpolitik ist in der Schweiz in den vergangenen Jahren durch die Bildungsreform von 2006 einiges in Bewegung geraten. Bund und Kantone übernehmen auf dem Feld der Koordination und Qualitätssicherung in Schweizer Hochschulen gemeinsam die politische Verantwortung. Auch hier gilt, dass Bern eingreifen kann, wenn die Zusammenarbeit zwischen Bund und Kantonen zu keinen Ergebnissen führt. Diese weit reichenden Möglichkeiten der Bundesebene, in entsprechenden Fällen hierarchisch einzugreifen, werden Beobachter der deutschen Hochschulpolitik und Befürworter der Abschaffung des Kooperationsverbots mit Interesse zur Kenntnis nehmen. (DIPF/Orig.).

Government's role in promoting the country's economy remains a relevant issue both in academics and politicians debates. Not only for individual countries but also for the European Union as a whole the promotion of high value-added activities, in particular in lower development small open economies which hardly recover from external economic shocks and experience significant social problems due to high unemployment level remains a relevant issue. The country's competitiveness and level of development, as well as the country's economy growth, depend on high value-added investment growth, and both private and public investments play a significant role in economy of each country. Government's role, in particular through the fiscal policy, in the promotion of these activities is crucial. The prevailing view in the scientific literature is that in developed countries public investment crowds out private investment, while in developing – crowds in, but it is not clear under what conditions these effects occur because the countries are very different. Also the effect of the taxes revenues and the government expenditure indicators on private investment is unclear because the effect of these variables on private investment has not been studied comprehensively. So the aim of the research is to evaluate the relationship between fiscal policy indicators, such as the government revenues from taxes and the government expenditure, and private investment comprehensively including indicators of macroeconomic environment in the Baltic States, by applying correlation and regression analysis. [.]

Human activities are becoming borderless and the importance of the role of law in this area is unquestionable. Contemporary legal challenges obviously raise different and at the same time similar problems clearly and manifestly apparent in each state in various fields of law. In order to govern the legal effects of globalization, cooperation has no alternative. It entails the approximation of legal regulations and establishes joint operations in order to solve, among others, cross-border issues and matters having EU relevance. Projects of cooperation between two neighbouring faculties (Pécs and Osijek) represent a bridge to a new and improved way of conducting research. That is why the Faculty of Law, University of Pécs and the Faculty of Law of Strossmayer University have found it inevitable to continue common research and student exchange program, institutionalized by EUNICOP project, in the framework of SUNICOP (Strenghtening UNIversity Cooperation Osijek Pécs, SUNICOP HUHR/1001/2.2.1/0003) project. SUNICOP, similarly to EUNICOP, is a one-year-long common research and curriculum development project being co-financed and supported by the European Union through the Hungary-Croatia IPA Cross-border Co-operation Programme and by the two participating law faculties. The SUNICOP project is operated in various interrelated areas and through different activities. One of these activities was the conference called 'Contemporary Legal Challenges: EU – Hungary – Croatia', organized by the Faculty of Law of Strossmayer University on 16-18 February 2012.

Esta ponencia tiene como finalidad contribuir con un cuerpo de conocimientos y prácticas emergentes que sirvan de apoyo a la intervención de los actores sociales involucrados en la resolución de los problemas de gerenciamiento social del recurso hídrico, que contribuyan al mejoramiento en la calidad de vida costarricense, en el marco de la realidad política, institucional, legal, financiera, participativa y técnico instrumental existente en el país desde una perspectiva socialmente sostenible. El logro en el desarrollo de estas capacidades de gerenciamiento social en los actores públicos y privados en el uso y manejo del recurso hídrico aportará al país un capital cognoscitivo y tecnológico que puede marcar su mejoramiento futuro. Abstract This communication has like purpose of contributing with a body of knowledge and emergent practices that serve as support to the intervention of the involved social actors in the resolution of the problems of legal, financial, participative and technicalinstrumental social managment of the resource hydric, which they contribute to the improvement in the quality of Costa Rican life, within the framework of the political reality, institutional, existing in the country from a socially sustainable perspective. The profit in the development of these capacities of social management in the actors public and deprived in the use and handling of the hydric resource will contribute to the country a cognoscitive and technological capital that can mark its future improvement.

Abstract Today, in a modern and civilized society we have an opportunity to live and work with technical and technological innovations, information and digital development that enable us to stand before very broad horizons of education in relation to the challenges of modern times. Accounting in itself, accounting information and accounting software are opening up and allowing you to have methods of operation which are of global character, and that represents a major step forward in the advancement, development and unification of the same. New age requires new ways not only in the work but also in our thinking. Accountants more than 20 years ago did not face these needs and problems that arise daily in business trade associations, companies etc. Accounting information that was available before this period, today is insufficient in any respect when deciding and creating business policy, investing or borrowing funds and other needs. With new developments, with the entry into the 21st century democratic societies opened up even more and market economy was confirmed in modern business, whereas accounting professional organizations did not remain indifferent in all this. They created a way that would enable to meet these new challenges. They created laws, directives, international accounting standards, international financial standards which enabled fast and efficient way of working for accountants worldwide. Keywords: accounting and information system, digital development, managers, professional accountants, new age, accounting software.

Abstract Today, in a modern and civilized society we have an opportunity to live and work with technical and technological innovations, information and digital development that enable us to stand before very broad horizons of education in relation to the challenges of modern times. Accounting in itself, accounting information and accounting software are opening up and allowing you to have methods of operation which are of global character, and that represents a major step forward in the advancement, development and unification of the same. New age requires new ways not only in the work but also in our thinking. Accountants more than 20 years ago did not face these needs and problems that arise daily in business trade associations, companies etc. Accounting information that was available before this period, today is insufficient in any respect when deciding and creating business policy, investing or borrowing funds and other needs. With new developments, with the entry into the 21st century democratic societies opened up even more and market economy was confirmed in modern business, whereas accounting professional organizations did not remain indifferent in all this. They created a way that would enable to meet these new challenges. They created laws, directives, international accounting standards, international financial standards which enabled fast and efficient way of working for accountants worldwide. Keywords: accounting and information system, digital development, managers, professional accountants, new age, accounting software.

The new Technical Basis of Servicio Nacional de Menores (Minor National Services, Sename) regarding adoption politics in infancy are discussed in relation to Donald Winnicott's theory. It is stated that winnicottian theory and clinic are not well understood if its ethics is not kept in mind, as it underlines the wish and history of the child and parents. The consecuences of this position are relevant as instruments of critical analysis, as they unravel the notion of infancy that sustains such Technical Basis. This paper also revitalizes Winnicott's thoughts, as reading his work can still enlighten our way of thinking about infancy problems, even if these are circumscribed to current chilean context. ; Se discuten las nuevas Bases Técnicas del Servicio Nacional de Menores (Sename) sobre políticas de adopción en la infancia, desde el pensamiento del psicoanalista Donald Winnicott. Se plantea que la teoría y clínica winnicottianas no se comprenden bien si no se tiene en cuenta su ética, que subraya el deseo e historia del niño y sus padres.Las consecuencias de esta posición son relevantes como instrumento de análisis crítico en tanto permite desentrañar la noción de infancia que fundamenta tales bases técnicas. Adicionalmente, este trabajo revitaliza las concepciones del psicoanalista inglés, al mostrar que su lectura aún puede iluminar nuestra manera de pensar las problemáticas de la infancia, incluso si estas se circunscriben a la realidad chilena actual.