Peace and Security Council Fourth Session 6 April 2004 Addis Ababa, Ethiopia ; Conseil De Paix Et De Securite Quatrième session 6 avril 2004 Addis Abéba (Ethiopie) ; السلام والأمن التابع الدورة الرابعة 6 أبريل 2004 أديس أبابا، إثيوبيا ; Paz e Segurança sessão do Conselho Quarta 6 de abril de 2004 Adis Abeba, Etiópia
An at-a-glance illustrated guide to global and regional trends in human insecurity, the miniAtlas provides a succinct introduction to today's most pressing security challenges. It maps political violence, the links between poverty and conflict, assaults on human rights including the use of child soldiers and the causes of war and peace.
يهدف هذا المقال إلى بيان مسؤولية المراجع الخارجي في ضوء معايير المراجعة الدولية، ولذلك تم الاعتماد على الاتجاهات الحديثة في منهجية المراجعة الخارجية وامتداد تدخل المراجع الخارجي، مع تبيان مسؤولية المراجع بالتركيز خاصة على: 1- الكفاءة المهنية للمراجع الخارجي وجودة أداء أعماله،وهذا ما أكده Mautz بأن الكفاءة المهنية مفترضة في المراجعين دائما فهي ليست محل شك من وجهة نظره، ولكن العديد من الانتقادات الموجهة للمراجعين بأنهم يعملون في مجالات لا تتوافر لديهم فيها التأهيل العلمي أو التدريب الكافي. 2- استقلاليته وموضوعيته؛ ومثال ذلك أن تقديم المراجع الخارجي لأعمال أخرى بخلاف مهنة المراجعة يؤثر سلبا على استقلاليته لأنها تخلق تعارض في المصالح، وهذا ما أكدته الدراسة التفصيلية لـ MetacalfLee".وكذا دراسة Mautzet Sharaf والتي ترى أن المنافسة الشديدة بين مكاتب المراجعة تجعل من الصعب على المراجعين أن يحافظوا دائما على استقلالهم عند اتخاذ القرارات في عملية المراجعة. وعلى ضوء ذلك، يجب التأكيد على ضرورة تحديث معايير المراجعة المعتمدة وخاصة في التشريع الجزائري من طرف الجهات المهتمة بالمهنة.وكذا تفعيل العمل الرقابي على جودة أداء مكاتب المراجعة من طرف الجمعيات والمعاهد المهنية لان ذلك من شأنه رفع كفاءة عمل المراجع الخارجي. أيضا وجوب تدعيم استقلال المراجع الخارجي في الجزائر خاصة وأنه وإذا أخذنا الجزائر مثالا فنجد أنه لا يزال يعمل تحت وصاية وزارة المالية ; This study aims to indicate the responsibility of the External Auditor on the expectations gapin the light of international auditing standards and to achieve this goal we relied on secondary data from books and references and the theoretical framework studies about external audit, as well as recent trends in the methodology of the external audit and an extension into the external auditor, with the monitoring features of the expectations gapanditsreasos, after we suggest some solutions to narrow with explaining the responsibility of the External Auditor to This study has concluded a set of results: that there are many factors associated with the responsibility of the External Auditor: 1- Professionalism of the External Auditor and the quality of the performance of his works, and this was ...
Every country in the world is currently trying to reduce opportunities for corruption in the country. Fighting corruption is very challenging and difficult. The corruption occurs primarily in the public sector, where the object of interest is funding from public sources. Corruption has a negative impact primarily on the economy of the state in terms of their current, but also potential investors and strategic partners in the area of production. Second, it can not ignore the negative impact on the society, respectively citizens of the state affected by corruption. The paper aims to quantify the interdependence between the Corruption perception index and selected indicators of economic health in selected countries of the European Union. In terms of proven relationship between defined variables can then infer the interdependence of achieved Corruption perception index value in selected EU countries and to determine whether are these states in the problem unified or differentiated.
The aim of the paper is to examine interconnections between the process of state-building and the process of nation-building during a period of post-conflict reconstruction. The specific case of the current reconstruction process in Kosovo is exceptional due to extensive international support expressed through political and economic means. Regardless of efforts towards reform made by powerful members of the international community, future sustainability may be questioned. An alternative to the currently favoured institutional approach is provided by the work of Barry Buzan on the state, which puts an emphasis on the idea of the state, assuming integration between territorial, societal and political aspects. The conclusion presented in this article might be used as a lesson learnt from previous mistakes in work dealing with ethnically divided societies, for which it is not sufficient to provide institutional structures without an adequate socio-political reconstruction of existing conditions. If a society is not adequately adapted to the newly-established situation, the institutional structures will not be able to fulfil their key functions completely. Furthermore, it has to be clear that any possible reconstruction of institutional bases must be attempted only with a deep consideration of specific local conditions; otherwise its sustainability is doubtful. ; The aim of the paper is to examine interconnections between the process of state-building and the process of nation-building during a period of post-conflict reconstruction. The specific case of the current reconstruction process in Kosovo is exceptional due to extensive international support expressed through political and economic means. Regardless of efforts towards reform made by powerful members of the international community, future sustainability may be questioned. An alternative to the currently favoured institutional approach is provided by the work of Barry Buzan on the state, which puts an emphasis on the idea of the state, assuming integration ...
The article analyses the evolution of the Slovak political party "Smer" (Direction) and its position in the party system of Slovak Republic. The article focuses on the shift of the party program from the "Centrist Populism" towards "Social Democracy." According to the first program documents the Party of "Smer" (Direction) was designed as pragmatic, non-ideological party. In the persistent conflict between authoritarianism vs. democracy "Smer" identified itself as the pro-democratic and pro-market force. Party policy before 2002 contained only few social democratic components; it was closer to the conservative or right-wing populist parties. After the parliamentary election 2002 and the failure of non-communist left "Smer" decided to become a member of the Socialist International (SI) and Party of European Socialists (PES). The process of the institutional approach to the international Social Democratic Party structures was accompanied by the substantial changes in the social and economic program of the party. The process was completed on the institutional level in May 2005, when Smer joined both SI and PES, and on the level of political program on the Party Congress in December 2005. In the process of so called "socialdemocratisation" of "Smer" the international factor played crucial role, especially the need to have an international partner in the European Parliament. "Smer" met the standards of the Social Democratic identity only in the social and economic affairs. The other five dimensions - environmental policy, participative democracy, cultural and human-rights dimension, supra-national dimension and the dimension of equality and freedom "Smer" met only partially or not at all, so these process remains unfinished. According to some political declarations "Smer" remains the populist party and the uncompromising critic of the right-wing government of Mikuláš Dzurinda, on the other side the official documents of the party anticipate only the moderate corrections of the economical and social reforms, ...
ان حجم ظاهرة الفساد في العالمآخذة في التفاقم، إلى درجة أن اثاره صارت تهدد مجتمعات كثيرة بالانهيار ، لكن الدلائل القاطعة أثبتت انه كلما حقق المجتمعات قدرا اعلى من الديمقراطية والشفافية، يزداد دور مؤسسات المجتمع المدني والمنظمات الدولية ، في مكافحة الفساد ومحاصرته، أي كلما زادت جودة الحكم تقلص مستوى الفساد ، وظاهرة الفساد في الجزائر حقيقة موجودة منذ الاستقلال لاسبيل لانكارها، بل ان حجمه ازداد ودائرته اتسعت، وجرائمه انتشرت، لدرجة انها صارت اخطر على الدول من جرائم الارهاب، خاصة مع بداية انطلاق المشاريع التنموية مطلع القرن الحالي ، تاركة الجزائر في مؤخرة الترتيب العالمي لأقل الدول فسادا ; The size of the phenomenon of corruption in the world is getting worse to the point that its effects become threatening many societies to collapse. But the evidence unequivocal proved that whenever communities and societies achieved a higher level of democracy and transparency, the role of civil society organizations and international organizations increases to fight against corruption; i.e. the higher the governance's quality, the diminished level of corruption. The phenomenon of corruption in Algeria is a fact which exists since independence and there is no way to deny it. But its size has increased, his circle has widened and his crimes have propagated to the extent that it becomes more dangerous on the state than terrorism's crimes on the state. This raise was more apparent on the 21st century onset especially with the beginning of development projects. According to several international organizations interested in corruption, Algeria is in the front of the ranking of countries the most corrupted.
The paper concentrates on attitudes to the enlargement and the future of EU held by relevant political parties in the Czech Republic and in Slovakia in 2002. With respect to the Czech Republic, three basic approaches to the issue of EU enlargement are identified, thus classifying the Czech political parties as "consistently" pro-European, pro-European "with reservations" and anti-European. It will be argued that in Slovakia the relevant political parties acted as "consistently" pro-European with the exception of the anti-European Slovak National Party (SNS) and the Communist Party of Slovakia (KSS). The dividing line was however rather between the parties whose representatives could be viewed by international partners as an obstacle to Slovakia's admission to EU and the parties that were "acceptable" for foreign countries, which played an important role in rallying voters to opt for "acceptable" political subjects. ; The paper concentrates on attitudes to the enlargement and the future of EU held by relevant political parties in the Czech Republic and in Slovakia in 2002. With respect to the Czech Republic, three basic approaches to the issue of EU enlargement are identified, thus classifying the Czech political parties as "consistently" pro-European, pro-European "with reservations" and anti-European. It will be argued that in Slovakia the relevant political parties acted as "consistently" pro-European with the exception of the anti-European Slovak National Party (SNS) and the Communist Party of Slovakia (KSS). The dividing line was however rather between the parties whose representatives could be viewed by international partners as an obstacle to Slovakia's admission to EU and the parties that were "acceptable" for foreign countries, which played an important role in rallying voters to opt for "acceptable" political subjects.
On the basis of the analysis of news content from 2008 to 2012, we describe in this article the tendencies of Czech media in dealing with foreign policy topics, using a combination of quantitative content analysis and qualitative case studies of selected foreign policy events. Both quantitative and qualitative analyses demonstrate that the coverage of political events in the media is highly personalised and viewed through the prism of the personal or political interests of Czech political elites and the conflicts between them. As concerns the diversity of the actors presented and topics covered, the Czech media produce a considerably restricted and more or less uniform stream of news commented upon by a relatively limited spectrum of actors, mainly Czech politicians. For non-political, non-governmental, and international actors, access to the debate is considerably limited. The print media tends to present major political events as power-based conflicts between individuals or groups, rather than as negotiations about public affairs supported by substantive arguments. In effect, Habermas's classical vision of the role of mass media in democracy, which is to promote rational discussion as a desirable form of public debate, is replaced with persuasion through emotional appeal, which has been widely criticised. At the same time, however, some theoretical traditions see it more positively as a less restrictive form of public discourse. ; On the basis of the analysis of news content from 2008 to 2012, we describe in this article the tendencies of Czech media in dealing with foreign policy topics, using a combination of quantitative content analysis and qualitative case studies of selected foreign policy events. Both quantitative and qualitative analyses demonstrate that the coverage of political events in the media is highly personalised and viewed through the prism of the personal or political interests of Czech political elites and the conflicts between them. As concerns the diversity of the actors presented and ...
The Lebanon Economic Monitor provides an update on key economic developments and policies over the past six months. It also presents findings from recent World Bank work on Lebanon. It places them in a longer-term and global context, and assesses the implications of these developments and other changes in policy on the outlook for Lebanon. Lebanon continues to be impacted by the domestic political stalemate and regional turmoil, particularly along its border with Syria. Economic activity picked up in the second half of 2014. Stronger economic performance and lower oil prices pushed real GDP growth to an estimated 2.0 percent in 2014, compared to 0.9 percent in 2013. One-off cosmetic and unsustainable measures rather than policy actions helped improve the fiscal balance in 2014. We estimate the overall fiscal deficit to have declined by 2.3 percentage points. Declining imports lead an improvement in the current account balance. In 2014, a fall in merchandize imports induced a 4.4 pp reduction in the current account deficit to a still-elevated 22.2 percent of GDP. This trend is projected to continue in 2015 helped by falling oil prices and a depreciating euro, Headline inflation plummeted from 2.7 percent in 2013 to 1.9 percent in 2014 and is expected to remain tempered over the medium term. Lebanon s economy continues to be exposed to external shocks. The border with Syria is increasingly menacing as coordinated attacks by ISIS and Al Nusra are being launched more frequently from their bases in Syria. Inefficiencies in power generation impose sizable macroeconomic costs on Lebanon. The Lebanese electricity sector has been underperforming for decades with considerable socio-economic costs. The macroeconomic impact has been massive.
The Lebanon Economic Monitor provides an update on key economic developments and policies over the past six months. It also presents findings from recent World Bank work on Lebanon. It places them in a longer-term and global context, and assesses the implications of these developments and other changes in policy on the outlook for Lebanon. Its coverage ranges from the macro-economy to financial markets to indicators of human welfare and development. It is intended for a wide audience, including policy makers, business leaders, financial market participants, and the community of analysts and professionals engaged in Lebanon.
