Suchergebnisse

Creditor protection in the recently adopted Finnish Limited Liability Companies Act (FLLCA)1 has gone through structural changes compared to the preceding Finnish Limited Liability Companies Act of 19782. Novelties in the creditor protection of the FLLCA is that asset distribution is tied to maintaining the solvency of the company and contrary to the 1978 Act, creditor protection now covers also the company's distributable reserves of unrestricted equity. Consequently, assets may be distributed only if the company has adopted a financial statement,3 which indicates the amount of the company's reserves of unrestricted equity that may be distributed,4 unless otherwise ensues from a solvency test. The solvency requirement is set forth in Chapter 13, section 2 of the FLLCA: "Assets shall not be distributed, if it is known or should be known at the time of the distribution decision that the company is insolvent or that the distribution will cause the insolvency of the company." It is important to notice that the solvency test applies not only to the distribution of reserves of unrestricted equity, but also to restricted equity even when the creditors have consented to its distribution in accordance with the creditor protection procedure laid down in chapter 14 of the FLLCA. The aim of this paper is to discuss the solvency test and the balance sheet test5 in chapter 13, section 5 of the FLLCA respectively, and assess how they should be carried out as well as what should be taken into account when doing so. Moreover, as an example I will compare the tests to creditor protection in the New Zealand Companies Act (NZ CA)6, with a special focus on whether the solvency test therein could help in the application or practical development of the solvency and balance sheet tests in Finland. The extreme distance of New Zealand to Finland and the fact that the common law system differs in both history and content from the Finnish legal system, were not the only reasons for selecting this creditor protection system as the point of comparison. It was chosen as an example of how two legal systems with different historical backgrounds and in two countries far apart can end up with rather similar mechanisms for solving conflicts of interest between creditors and shareholders, with the aim to prevent the opportunism of insiders, i.e. management and controlling shareholders. The comparison also serves as a tool for examining the control mechanisms of basically dispositive company legislation ex ante. The 1993 NZ CA reform is a valid reference point also in other respects, because its ideas and goals for modernisation were similar to those prevailing in the reform process of the FLLCA. Accordingly the NZ CA aims: "To encourage efficient and responsible management of companies by allowing directors a wide discretion in matters of business judgment while at the same time providing protection for shareholders and creditors against the abuse of management power."7 In their extensive commentary of the NZ CA reform, Ross Grantham and Charles Rickett maintain that the act should 1) be understood as a model agreement between different interest groups in a company, 2) prevent any opportunistic behaviour of management and controlling shareholders, 3) in its extent and nature correspond to the risk of abuse of controlling positions and not prevent financial activities, and 4) be sufficiently simple and not too detailed.8 Thus it is no surprise that both the FLLCA and the NZ CA include provisions on creditor protection based on the maintenance of company solvency in addition to the traditional balance sheet test now used for determining the amount of net assets. The adoption of the solvency test also required reform of the regulation of modern limited liability companies and their activity. The traditional balance sheet and share capital-oriented creditor protection cannot be considered a sufficient means of meeting the requirements of good and efficient company legislation that protects all interest groups. The purpose of the solvency test is very simple. It aims to ensure the allocation of creditors in terms of assets and liabilities, by preventing such distribution of assets that would endanger the timely payment of receivables to creditors in the proper amount. Under NZ CA the solvency test is applied not only to the protection of creditors, but to fixed preferential returns on shares ranking ahead of those in respect of which a distribution is made.9 Technically, this entails that in the application of the solvency test under NZ CA the above-mentioned shares are considered debt according to their financial character.

Includes bibliographical references (p. 249-262). ; Digital rights management (DRM) can be defined as a technology that enables persistent access control. The common understanding of DRM is that of a technology that enables means to thwart piracy of digital multimedia through limiting how the media is used by the consumer. It can be observed that many of these restrictions can be applied to any type of data. Therefore, it should be possible to create a two part DRM system – a common DRM system that enforces the basic access controls (such as read, write and execute) and an application specific DRM system that enforces the application specific access controls (such as print and play). The aim of this dissertation is to create such a framework for distribution independent DRM systems. Most vendors promote DRM as a copyright protection mechanism, and thus consumers expect a number of rights that are allowed by copyright legislation, but which are not available for the DRM protected media. However, DRM is not an enforcement of copyright law, but rather an enforcement of a licensing regime. Thus, there is incorrect (and possibly false) marketing of DRM enabled media from the vendors of DRM enabled media, leading to dissatisfied consumers. We think that one of the main reasons for the current situation, is that there is no defined legal framework governing the operation of DRM systems. In this dissertation, we address this gap, by developing a legal framework for DRM systems as one of the components of our DRM framework. Negotiation can be defined as the process which leads to the conclusion of a contract. Since DRM is the enforcement of licensing agreements, there is a need to cater for negotiation protocols in DRM systems. Negotiations provide the consumer with the power to request different rights packages, especially when consumers have a legitimate need for rights not granted normally to other consumers (for example, disabled consumers have needs that may not be met with standard rights set). Negotiations also allow the possibility for the licensors to extract the maximum value from the consumers. For this reason, the inclusion of negotiation protocols in DRM systems can become a powerful tool, and in this dissertation we present the first negotiation protocols for DRM systems. Even though the definition of DRM as an access control model has existed since at least 2002, there has been no formal description of DRM as an access control model. Thus, there are no formal models for any of the rights expression languages which express DRM access control policies, and various authors have commented on ambiguities present in interpretation and enforcement of licenses expressed in these languages – a result of a lack of formal definition of these languages. In this dissertation, we develop a formal model for a Licensing Rights Expression Language (LiREL), which is designed to provide a mechanism to express access control policies which are also sound legal license documents. Our formal model also discusses the enforcement of the access control policies, and is thus the first formal model for DRM as a mechanism for access control. Access control is a two part process: authentication of the parties involved and authorisation of the parties to access the resources. Authorisation in DRM provides some unique challenges: there is a need to support multiple platforms, without guaranteed network connectivity and minimal trust between the parties involved. For this reason, the associated authentication framework becomes more complex. While many access control models define user management as part of their model, we have taken a different approach, and removed user management from the core DRM system. Instead, our authorisation process requires a trusted verification of the user's credentials and then decides on the access control request. For this reason, our user authentication framework is ticket based, and shares similarities to Kerberos tickets. DRM also requires a strong data identity management. However, all the current identity systems for data do not provide verification service for data identity. For this reason, we developed Verifiable Digital Object Identity (VDOI) System, to address this gap. These components are combined towards a general framework for digital rights management that advances the understanding, organisation and implementation of DRM compared to approaches or solutions which are currently available.

The paper deals with the shaping process ofmeso-level governance ín Hungary. This process can be subdívíded into four phases: The first was the enaetment of the law on local government in 1990 whích almost completely eliminated the former territorial units, the counties. The second phase can be characterised by the correction and substitution of the missing meso level in the form of expansion ofstate administration and emerging different types of quasi organisations and tiers. The third phase after 1996 was devoted to the adaptation to European regional policy creating NUTS régions although after the accession the régions could not become powerful actors in the management of Structural Funds, The fourth phase is just starting with the réalisation that we should follow our own model based on our own needs, The shape of the new model is still very unclear but we should take into considération that regionalism is not a question of the geographica! scale but rather of décentralisation and the culture ofcoopération refemng to the new model of »governance«. ; Jedno od zajedničkih obilježja razvoja države u zemljama srednje i istočne Europe koje prolaze kroz promjenu sustava jest nesigurnost pri uspostavi srednje razine vlasti. Mnoge su zemlje ukinule izabrana predstavnička tijela srednje (regionalne) razine tijekom oblikovanja novog modela lokalne samouprave. Sve se to događalo tijekom renesanse regionalizma u zapadnoj Europi. Tada se vise pozornosti poklanjalo regionalnoj (subnacionalnoj) nego lokalnoj razini, a regionalne su se jedinice počele koristiti prednostima decentralizacije kao i mogućnošću pristupa europskim strukturnim fondovima. Zakon o lokalnoj samoupravi (broj LXV) iz 1990. stvorio je potpuno novu situaciju u teritorijalnoj raspodjeli vlasti. Općine su postale ključni element sustava vlasti. Na taj je način kraju privedena stoljetna dominacija županija kao tradicionalnih, tisuću godina starih, teritorijalnih jedinica mađarske države. Sustav lokalne samouprave potpuno je reorganiziran. Slabljenje demokratski izabranih regionalnih vlasti u županijama pridonijelo je rastu utjecaja središnje vlasti. Mađarska država oblikovana je poput pješčanog sata, s presnažnim vrhom i preširokim dnom, što je dovelo do mnogih funkcionalnih i demokratskih problema. Osnutak mađarskih regija 1998. uglavnom je opravdavan politikom regionalnog razvoja Europske unije. Prema mađarskim zakonima, razvojna vijeća osnovana na državnoj, regionalnoj, županijskoj i mikro-regionalnoj razini stvorena su delegiranjem. Pojavilo se pitanje na kojoj razini treba smjestiti središte političke intervencije i institucionalnog sustava - mikro-regionalnoj (NUTS 4), županijskoj (NUTS 3) ili pak regionalnoj (NUTS 2). Takav, previše usitnjen, institucionalni sustav pridonio je fragmentaciji razvojnih resursa, a makro regije (NUTS 2) nisu mogle postati središnji akteri regionalne politike. Vlada je 2002. najavila najhrabriji program reforme javne uprave, s planom stvaranja izravno izabranih predstavničkih tijela regionalne samouprave do 2006., ali nije pripremila nikakve zakone za takvu regionalnu reformu. Paradoksalno je to da je možda baš pristupanje Europskoj uniji navelo vladu da promijeni mišljenje o regionalizaciji. Pristupanje Uniji 2004. izazvalo je šok i razočaranje. Pozivajući se na »slab regionalni kapacitet«, Europska koisija inzistirala je na centraliziranom upravljanju strukturalnim fondovima te su tako regionalne institucije (regionalna razvojna vijeća) gotovo potpuno izgubile svoj prijašnji utjecaj na regionalnu politiku. Vlada, ponovno izabrana 2006., još je jednom pokušala provesti reformu regionalne samouprave, iako ne na previše uvjerljiv način. Nakon izbora vlada je na brzinu podnijela prijedloge amandmana na Zakon o lokalnoj samoupravi i na Ustav. Uopće nije čudno što opozicija nije podržala taj prijedlog. Pitanje regionalne samouprave trenutno nije na dnevnom redu i neizvjesno je kad će se tamo opet naći, no vlada je odlučna u namjeri da provede regionalizaciju državne uprave i javnih službi. Iako su konkretne ideje još nepoznate, takva regionalizacija, koja se pokušava uvesti na mala vrata, nosi sa sobom opasnost jačanja vladinog položaja u odnosu na lokalne zajednice. Čini se, međutim, da vlada ne usmjerava svoje regionalizacijske napore tamo gdje bi to bilo najpotrebnije. Drugi nacionalni razvojni plan za 2007. - 2013. u tom smislu ne obećava puno. Vlada je predložila vrlo centralizirano upravljanje, gotovo potpuno zaobišavši regionalne razvojne agencije i vijeća. Sve to vodi k zaključku da se teritorijalnom reformom ne može i ne treba baviti isključivo u sklopu procesa prilagodbe Europskoj uniji, niti je se može pretpostaviti potrebama regionalne politike. Pitanje koje se nameće glasi: jesu li civilno društvo i gospodarstvo u Mađarskoj sada dovoljno jaki da nastave s procesom decentralizacije? Prva faza regionalizacije završila je pridruživanjem Europskoj uniji. Za nju je bilo karakteristično semino oponašanje tuđih obrazaca. Druga bi faza mogla biti uspješna samo ako se Mađarska osloni na vlastite snage i razmotri koji je njezin interes za jačanje srednje (regionalne) razine vlasti.

Central Asia is currently a hot item on the global agenda. It is not every decade that the world finds itself embracing a new region with the alluring appeal of mass hydrocarbon production and export, large investments, and promising cooperation in the military sphere. What is more, other phenomena adding to Central Asia's renown are intensifying the glow of the geopolitical theme. They include the local governments' opposition to the extremist movements, the West's accusations of authoritarianism and violations of democratic rights and freedoms, the Islamic renaissance, the Color Revolutions, and so on. In addition, it is obvious that the West is keeping a sharp eye on the region's republics, which is shown by its immediate reaction to the events going on in Central Asia, whereby this attention continues to increase all the time. Emissaries not only from Western, but also from many other large countries are actively working in the region. There must obviously be extremely good reasons why even the most distant centers of power are showing such an intense interest in Central Asia. And the answers lie deeper than they appear to at first glance. The domestic sociopolitical evolution of the Central Asian states is of little interest to most foreign observers. As paradoxical as it may seem, the problem of drug trafficking, which is pertinent to the Central Asian Region (CAR) and urgent for the whole world, is being studied even less. In this case, the priority topics for political analysis—apart from big business issues (read: the production of natural resources)—are the Big Game being waged among the leading present-day nations over the region, Russia's strategy in Central Asia, and the spread of China's influence there, which are all closely associated with CAR. In short, we are talking about geopolitical rivalry in the region. It is clear to many that oil and gas cannot be the only reason for this excitement. For as long as hydrocarbons are being produced and are in demand, they will always reach their consumer, whereby these resources will be transported via profitable, and not politically advantageous, routes—this is a law of economics, the violation of which is fraught with serious consequences, primarily for the exporter state. It stands to reason that it is not Kazakhstan that needs new pipelines, but other states that need guaranteed oil deliveries. The Central Asian Region was and largely remains dependent on Russia—essentially 100% of the strategic hydrocarbon resources produced here are transported through the Russian Federation. Only Kazakhstan, which is also linked to Moscow by a pipeline system, retains relative independence over its energy policy. It is likely that the development of the southern and trans-Caspian vectors of energy resource deliveries from Central Asia may indeed prove more profitable compared with the existing ones. However, this will not happen in the foreseeable future while chaos reigns in Afghanistan, Pakistan is being shaken from the inside, and the Caucasus is under permanent threat due to the absence of a normal dialog between Iran and the West. What is more, the current level of scientific developments will not permit putting the Caspian ecosystem at risk. Even if they are implemented soon, the numerous new transportation projects—those already carried out and only just being developed (West Kazakhstan-China, Baku-Tbilisi-Ceyhan, Turkmenistan-China, Uzbekistan-China, Nabucco)—will nevertheless be incapable of radically changing the situation in the mid term with respect to energy deliveries from the region. In all likelihood, the insistent attempts to diversify energy export from Central Asia are simply aimed at undermining Russia's domination in the region. Possible annual deliveries of energy resources in amounts of up to several tens of thousands of tons or millions of cubic meters bypassing the Russian Federation may be detrimental not so much to Russia's economic, as to its strategic interests. On the whole, the questions relating to the production and transportation of energy resources are only partially raising the veil to reveal what is hidden behind the geopolitical game in Central Asia, what its rules are, and what prize the winner will receive. In our opinion, raising of the problem of international regionalization could provide a more in-depth explanation of the current situation in Central Asia.

Maģistra darba nosaukums ir " Modernu nodokļu plānošanas, aktīvu un informācijas aizsardzības tehnoloģiju izstrāde un ieviešana praksē Latvijas un pasaules uzņēmumos ar mērķi optimizēt nodokļu maksājumus". Galvenais darba mērķis ir izpētīt ārzonu (offshore) jurisdikcijās būtību, aprakstīt vajadzīgus risinājumus, pierādīt modernu nodokļu plānošanas ieviešanas izdevīgumu, kā arī izanalizēt ar to saistītas problēmas. Otrais mērķis ir apskatīt nodokļu plānošanas attīstības tendences Latvijā un pasaulē, kā arī moderna nodokļu plānošanas pakalpojumu virzienu attīstību. Darbs sastāv no ievada, 4 iztirzājuma nodaļām, secinājumiem un priekšlikumiem. Darba pirmajā daļa tika veikta vispārīga zemu nodokļu jurisdikciju analīze, kā arī aplūkotas šo jurisdikciju attīstības tendences. Darba otrajā daļā tika pētīts biznesa sektors, korporatīvās funkcijas un zemu nodokļu jurisdikciju darbības shēmas. Trešajā daļā tika veikta informācijas un aktīvu aizsardzības tehnoloģiju un shēmu analīze. Ceturtajā daļā tika izstrādāta jauna straptautiskās holdinga kompānijas struktūra, kā arī tika identificētas starptautisko holdinga kompāniju izmantošanas priekšrocības ar mērķi optimizēt nodokļu maksājumus. Pēc autora domām šī pētījuma galvenais secinājums ir – nodokļu plānošanas tirgus Latvijā atrodas attīstības stāvoklī un līdz ar to ir grūti prognozējams. Tajā notiekošie darījumi ieņem ievērojamu vietu valsts kopējā finansu tirgū. Nodokļu plānošanas tirgus attīstības pamatā ir ekonomiskā stabilitāte valstī, sakārtota likumdošana, nodrošināšanās pret nelabvēlīgu faktoru ietekmi, kā arī pašmāju un ārzemju kapitāla piesaiste. Maģistra darba nosaukums ir " Modernu nodokļu plānošanas, aktīvu un informācijas aizsardzības tehnoloģiju izstrāde un ieviešana praksē Latvijas un pasaules uzņēmumos ar mērķi optimizēt nodokļu maksājumus". Galvenais darba mērķis ir izpētīt ārzonu (offshore) jurisdikcijās būtību, aprakstīt vajadzīgus risinājumus, pierādīt modernu nodokļu plānošanas ieviešanas izdevīgumu, kā arī izanalizēt ar to saistītas problēmas. Otrais mērķis ir apskatīt nodokļu plānošanas attīstības tendences Latvijā un pasaulē, kā arī moderna nodokļu plānošanas pakalpojumu virzienu attīstību. Darbs sastāv no ievada, 4 iztirzājuma nodaļām, secinājumiem un priekšlikumiem. Darba pirmajā daļa tika veikta vispārīga zemu nodokļu jurisdikciju analīze, kā arī aplūkotas šo jurisdikciju attīstības tendences. Darba otrajā daļā tika pētīts biznesa sektors, korporatīvās funkcijas un zemu nodokļu jurisdikciju darbības shēmas. Trešajā daļā tika veikta informācijas un aktīvu aizsardzības tehnoloģiju un shēmu analīze. Ceturtajā daļā tika izstrādāta jauna straptautiskās holdinga kompānijas struktūra, kā arī tika identificētas starptautisko holdinga kompāniju izmantošanas priekšrocības ar mērķi optimizēt nodokļu maksājumus. Pēc autora domām šī pētījuma galvenais secinājums ir – nodokļu plānošanas tirgus Latvijā atrodas attīstības stāvoklī un līdz ar to ir grūti prognozējams. Tajā notiekošie darījumi ieņem ievērojamu vietu valsts kopējā finansu tirgū. Nodokļu plānošanas tirgus attīstības pamatā ir ekonomiskā stabilitāte valstī, sakārtota likumdošana, nodrošināšanās pret nelabvēlīgu faktoru ietekmi, kā arī pašmāju un ārzemju kapitāla piesaiste. ; The name of master thesis is "Design and inculcation of modern technologies of tax planning, protection of assets and information in enterprises in Latvia and worldwide for tax optimization purposes". Main goal of this master thesis is to do the research of low tax jurisdictions essence, describe important solutions, to show benefit of inculcation of modern technologies of tax planning as well as to analyze the connected problems. Second goal is to describe the development tendencies of modern tax planning in Latvia and worldwide and to describe directions of development of tax planning services. Master thesis consists of the introduction; four produced parts; the conclusions and proposals. The essence of low tax jurisdictions and development tendency in world market were conducted in the first part of the master thesis. The business sectors, corporate functions and working schemes of law tax jurisdictions were investigated in the second part of the master thesis. Technology and schemes of protection of assets and information have been analyzed in the third part of the master thesis. In the fourth part of the master thesis have been produced the new structure of international holding companies and have been found the advantages of holding companies for tax optimization purposes. The main conclusion of this master thesis is – the market of tax planning services in Latvia is developing and as a result is hardly predictable. But despite this fact, tax planning take an important part in country's financial market. The modern tax planning services development is based and depends on country's economical situation, the legislation and the level of insurance from influence of undesirable factors as well as local and foreign capital attraction.

Desde comienzos de los ' 80, las renovaciones de la historia política y del derecho propusieron interpretaciones que intentaban reconstruir el proceso histórico moderno sin la lente liberal, buscando comprender su especificidad como pervivencia bajomedieval en negociación con novedades que generaron consensos y conflictos sociales, políticos y culturales. En esta investigación, precisamente, se focaliza la atención en una serie de fenómenos políticos, sociales y culturales que dan cuenta de proyectos y prácticas modernas alternativas o en tensión con el proceso de centralización intentado por las Coronas europeo-occidentales. Así, se abordarán las ideas de Marsilio de Padua, Juan de París y Guillermo de Ockham en cuanto aportaron categorías conceptuales inéditas en relación con su contexto mental, marcando el inicio de la transición hacia la modernidad; se analizarán obras utópicas como síntoma de resistencia y propuestas de cambios -especialmente en el sistema jurídico y en el campo educativo- a modificaciones sociales y culturales que dejaban lugar para elucubraciones con diversa viabilidad; se estudiarán el discurso leveller y digger en tanto planteos de ampliación del espacio político vigente junto con una revisión de las reformas agrarias practicadas desde fines del siglo XVI; se atenderá a los manuales de civilidad como instrumentos de disciplinamiento en una sociedad de creciente complejización y, finalmente, el proyecto se ocupará de las relaciones entre casuismo y sistema en el pensamiento de algunos juristas en el marco del ordenamiento establecido por la monarquía española en sus reinos peninsulares e indianos y la persistencia de fuentes del derecho no legales (costumbre, jurisprudencia y doctrina de los autores). Objetivo general: Aportar elementos interpretativos que muestren las resistencias y conflictos conectados con la inclusión/exclusión provocadas por el proceso de centralización política en los siglos XIII-XVIII. Hipótesis general: Los sectores dominantes a cuya cabeza se hallaban las monarquías dinástico-patrimoniales europeo-occidentales, debieron negociar en sus esfuerzos de acumulación/centralización de poder con los sectores que quedaron marginados o excluidos en esas nuevas distribuciones horizontales y verticales de capital político, social y simbólico. Metodología: El proyecto se inscribe en la línea contextualista de la Historia de las Ideas Políticas que considera al texto como producto de un determinado cuadro de factores que influye decisivamente en la elaboración teórica del autor. Resultados esperados, transferencia y beneficiarios: Este proyecto intenta ofrecer una mirada no teleológica que reconstruya prácticas y representaciones de actores que en su momento no veían el proceso de centralización estatal como definitivo y necesario. Servirá de marco para el inicio en la investigación de alumnos que están realizando sus tesis de licenciatura. Se busca transferir los resultados parciales y finales tanto en talleres de discusión y actualización como en publicaciones que difundan los trabajos del equipo en la comunidad científica. ; In this investigation we focus the attention in certain political, social and cultural phenomena. These reveal projects and practices that were whether alternative or in tension with the process of centralization attempted by the occidental-european monarchies between the XIII and XVIII centuries. This way, the ideas of Marsilio of Padua, John of Paris and William of Ockham will be employed, as they brought new conceptual cathegories related to their mental context. This willmark a transition to modernity. This investigation will also analyse utopian pieces of work which meant a synthom of resistance to social and cultural changes that gave place to assumption of differente viability. We will also analyse the "leveller" and "digger" speech, as they raised the amplification of the political space as well as a revision of agrarian reform carried out since the ending of the XVI century and the manuals of civility as instruments to disciplining an increasingly complex society. Finally, we will study the relation between the "casuismo" and the tought system of some jurists under the ordering stablished by the spanish monarchy in its peninsular and insular kingdoms and the persistance of the no-legal law sources (custom, jurisprudence and doctrine of authors). In this sense, the general hypotesis claims that the dominating sectors under which the dynastic-patrimonial monarchies were situated had to negociate in their accumulation/centralization processes of power with the excluded and margined sectors in the new horizontal and vertical distributions of political, social and symbolical capital.

Expenditure of labour problem is an urgent economical problem in every country of market economy without an exception. Interests of employers and employees directly interfere when dealing with the problem. Most of the authors analyse expenditure of labour taking into consideration only about payment. But it is important to manage and control the whole range of expenditure of labour. Nevertheless, there is still no specific accounting and control system.In order to avoid corrupting of the information concerning expenditure of labour and prevent from different abuse cases and illegal actions it is suggested to divide all the expenditure of labour into 4 groups: 1) expenditure of labour payment; 2) expenditure for training; 3) social expenditure; 4) other expenditure of labour.Expenditure of labour payment making the larger part of expenditure of labour influence employee work efficiency mostly. Therefore before creating a policy for determining labour payment it is advised to consider the attitude that the employees should earn in accordance with their labour input. Expenditure of training can be described as an investment into people who can influence company work efficiency and financial results. Social expenditure consist of payment concerning disability to work, compulsory social assurance fees, different type grants, fees for the sake of employees, company health care employees expenditure of labour and other expenditure of similar nature. However social and other expenditure of labour being a part if the whole company expenditure range on the one and make favourable work conditions for an employee and on the other hand - decrease company competitiveness.Accounting of expenditure of labour is one of the most complicated finance accounting sections. All the expenditure referring to the model accounting plan are taken into accounts of class 6 "Expenditure". Accounts 6103. "Sales persons salary and related expenditure" and 6114 "Administration salary and related expenditure" are dedicated to accounting of employee salary and related expenditure. However there are no separate accounts for expenditure of labour of employees directly or indirectly related to production process. Therefore such accounts should be chosen. Variety of expenditure of labour accounting data would reveal extra information that would grant a possibility to evaluate dynamics of different kind expenditure of labour, calculate amount of a single employee different kind expenditure of labour and compare the received value to the work results achieved by the employee, estimate influence of expenditure of labour change over company activity figures.Expenditure of labour control and accounting questions are little investigated in literature. Mostly attention is paid to whether the company calculates labour payment and reflects it in finance accountability in a correct manner. In order to have the control effectively influence company activity labour payment control limits should be extended including other type of expenditure of labour and adding extra procedures. "Expenditure of labour control form" is recommended for expenditure of labour control. Expenditure of labour control on the basis of recommended form results would give information whether expenditure of labour appear within the laws of Lithuanian Republic, Government resolutions and other law statements or there was no overpay case and calculated and paid out sums reflect in an accountancy of appropriate period. ; Darbo sąnaudų problema yra labai aktuali ekonominė problema visose be išimties rinkos ekonomikos šalyse. Sprendžiant šią problemą tiesiogiai susiduria darbdavių ir darbuotojų interesai. Darbo sąnaudos tai imonės patirtos sąnaudos, samdant darbuotojus, kurie atlieka jiems patikėtas funkcijas, siekiant numatytų įmonės tikslų. Jos parodo ivairių išorės ir vidaus veiksnių suformuotą darbuotojo vertę. Lietuvoje veikiančių imonių sąnaudų struktūroje darbo sąnaudos vidutiniškai sudaro apie 11 proc. Tokia situacija išryškina darbo sąnaudų, kaip sąnaudų visumos rūšies, reikšmę ir ypatingumą.Straipsnyje nagrinėjama darbo sąnaudų reikšmė ir sudėtis šiandienės dinamiškos ir konkurencingos rinkos ekonomikos sąlygomis. Pirmą kartą pateikiama darbo sąnaudų klasifikacija į keturias grupes: 1) darbo užmokesčio, 2) ugdymo, 3) socialinių ir 4) kitų darbo sąnaudų. Analizuojamas šių darbo sąnaudų rūšių informacijos rinkimas ir vertinimas. Daugiausia dėmesio skiriama darbo sąnaudų rūšių apskaitai ir kontrolei. Pateikiamos naujos buhalterinės sąskaitos darbo sąnaudoms apskaityti ir šių sąnaudų kontrolės principai.Šio straipsnio tikslas - ištirti darbo sąnaudų sudėtį ir pateikti jų apskaitos bei kontrolės sistemą. Šiam tikslui buvo naudoti šie tyrimo metodai - mokslinės literatūros šaltinių analizė, informacijos sisteminimas, lyginimas ir apibendrinimas, statistikos duomenų skaičiavimas ir interpretavimas.

Environmental policies are characterized by a growing emphasis on participation, devolution and negotiated decision making. Increasingly, centralized top down decision making systems are being replaced by new forms of local governance. In their strongest versions, these involve delegation of formal authority to local stakeholders who are expected to decide collectively upon the management rules of local common-pool resources. Devolution is particularly important in relation to the allocation and management of scarce water resources. Indeed the French water law of 1992 institutionalised the notion of devolution by requiring that water management rules be negotiated at the river basin level between all stakeholders. Although stakeholder negotiation is becoming increasingly important, relatively little is understood about the influence of the structure of negotiations on their outcomes. There is therefore a rising demand for applied simulation models which can be used as 'negotiation-support tools' to address such questions as: what criteria should determine participation rules ? What kind of biases result from power asymmetries ? In this paper, we apply the Rausser-Simon (RS) framework to a specific negotiation process, involving water use and storage capacity. The RS framework is a computable non cooperative bargaining model designed to study complex real world multi-agent, multi-issue negotiation problems. The elements of the modelled negotiation structure include: the list of participants at the bargaining table; the set of issues being negotiated; the decision rule; political weights ("access"); and the nature of the outcome if agreement cannot be reached (the fall-back option). The application we consider focuses on the upper part of the Adour Basin in south-western France. Increased irrigation use in recent years has led to recurrent water shortages, resulting in increased tensions among water users and potential damages to aquatic life. Public authorities have offered to finance new water supply facilities provided that stakeholders can agree on management issues such as quota allocations, water prices and dam configuration. A number of issues arise concerning the relationship between the structure of the negotiating process and the effectiveness with which participating stakeholders can pursue their individual interests. The case study is modelled with seven aggregate players (three aggregate farmers representing three sub-basins - upstream, midstream and downstream - two environmental lobbies, the taxpayer and the water manager), and with up to nine negotiated variables (water quotas and water prices in each sub- basin, and the capacities of three dams). Farmers' utility functions are estimated using hydraulic data and calibrated linear programming farm models. The richness of the data and institutional information available to us provides a realistic environment in which to examine the effect of negotiation structure on participant power. We focus in particular on the three farmer stakeholder group, whose interests are aligned but distinct, and so form a natural negotiating coalition. We construct experiments that enable us to evaluate the effects of negotiation structure on the effectiveness of this coalition. Our comparative statics experiments highlight a number of aspects of the relationship between negotiation structure and bargaining power. In addition to the standard indices of bargaining power - the distribution of access and "default strength" (i.e., stakeholders' relative tolerance for the outcome if negotiations break down) - our analysis identities a number of other less obvious sources of power. A coalition member can advance his own interests by ceding his own political access to another coalition member who has a "better" strategic location. It is also shown that while the interests of the coalition as a whole will be advanced if its members cede access to a "spokesman" representing their common interests, some coalition members may be adversely affected. Finally, we consider the effect on the coalition of restricting the set of proposals that may be placed on the bargaining table in order to mitigate "beggar thy neighbour" behaviour by coalition members. This improves all farmers' utilities, except in some specific cases in which external constraints initially oblige players to act as if they were playing cooperatively. In conclusion, the value of this model is to be used by the negotiation stakeholders to explore the implications of alternative specifications of 2 the bargaining environment. In particular, the simulations reveal that the ways in which the negotiation structure interact with stakeholder bargaining power are complex and lead to non intuitive outcomes.

El artículo plantea la urgente necesidad de que las instituciones educativas y de salud trabajen conjuntamente en busca del desarrollo físico, psicológico, social y espiritual del escolar en el marco de la Promoción de la Salud, mediante la implementación de algunas metodologías y en especial de la estrategia de escuela saludable avalada por la Organización Panamericana de la Salud (OPS). Esta implementación necesariamente debe apoyarse en los procesos de educación para la salud, la comunicación social, las alianzas estratégicas, la intersectorialidad, la interdisciplinariedad, el establecimiento y fortalecimiento de las redes como herramientas de todo proceso de promoción de la salud escolar; estas herramientas deben ser aprovechadas por las instituciones educativas si quieren desarrollar verdaderos y efectivos programas de salud escolar, los cuales deben de estar integrados dentro del PEI institucional. Las instituciones educativas en este caso, están representadas por la escuela y la comunidad educativa, la cual es descrita por la Ley General de Educación (Ley 115/94) como el espacio y el grupo por excelencia donde y con quien el escolar tiene la posibilidad de desarrollar sus potencialidades y adquirir una serie de habilidades y competencias que le permiten en mayor o menor medida enfrentar los retos de la vida de una manera efectiva; esto no es posible lograrlo sola, por eso, se debe relacionar con otros sectores y en especial con el de la salud. Lo anterior, para los sectores antes mencionados, además de la intención de hacerlo, está respaldado en un marco constitucional y legal cuyo punto de partida es la Constitución Política de Colombia en su Artículo 44, donde plantea los derechos fundamentales de los niños, además de leyes, decretos, resoluciones y declaraciones locales, nacionales y mundiales que están a la espera de que se aumenten los proyectos de formación integral como el camino más claro para la formación del escolar. El artículo plantea además, la responsabilidad de la Universidad en la movilización de las fuerzas sociales para trabajar en la formación del niño y la niña como futuro y presente de la humanidad. ; The article states the compelling need of health and educational institutions to work hand in hand to seek not only for the physical and psychological development of the students but for the social and spiritual ones as well; everything actively involved in the health promotion process by means of the implementation of several methodologies particularly the strategy of "Healthy Schools" which was positively assessed by the Organización Panamericana de la Salud (OPS). All this implementation must be based on the health education process, social interaction, strategic alliances, cooperation among all the different sectors involved, interdisciplinary work, and the establishment and strengthening of "networks" as outstanding tools for the whole process of Health Promotion in schools; every institution must take advantage of all these tools if they do want to get actively involved in the development of true and effective School Health programs which have to be fully integrated in the PEI (Institutional Educative Project). In such case the institutions are represented by the school and the community which is regarded by the Ley General de Educación (the General law of Education) ley 115/94 as the space and group where the student has the possibility to develop all his potentialities as well as to acquire a set of skills and competences which will eventually allow him to face the different challenges in life in a more effective way that definitely cannot be accomplished by itself, thus an interaction of the health field and educational institutions is compulsory to harmonically carry out all their actions in the school and make all of them go far beyond its sole duty which is basic health assistance. All of the above not only for the health but also for the educational field is completely supported on a legal and constitutional basis which is mainly established in the Political Constitution of Colombia in article 44 that states the fundamental rights of children, in addition to some local, national and international decrees, resolutions and declarations which are still expecting for integral projects to be increased and to show a better perspective for the future scholars as the upcoming citizens of the world and tomorrow. The article also states the responsibility of the University for the fostering of social forces that lead to a better formation of the childhood as the present and future of the world.

The series of interviews presented in this book were originally conceived as a part of a wider project, investigating the ways in which Nordic people relate to nature. That project, entitled "Nature, National Identity and Environmental Policy in the Nordic Countries", was initiated in 1995 by Elfar Loftsson and Ulrik Lohm from the University of Linköping; Páll Skúlason and Þorvarður Árnason from the University of Iceland; and Lars Henrik Schmidt from the University of Århus. The project was intended from the outset to be interdisciplinary, with sociological, anthropological and philosophical methods to be applied in the investigation. Originally, the project involved three Nordic countries: Sweden, Denmark and Iceland. Parts of the project were undertaken in all three countries so that it would be possible to compare the results, whilst other parts were carried out separately in each country. The largest common sub-project was a questionnaire survey that was carried out in 1997 and investigated views of nature, and environmental concerns, amongst the general public in Sweden, Denmark and Iceland.In connection with the questionnaire survey, it was decided to invite an experienced journalist to join in the project and to ask him to interview people with various backgrounds, in order to elicit from them, in a personal manner, their ways of valuing and relating to nature. In addition to being of interest in themselves, the interviews were intended to complement the other parts of the project. Páll Skúlason had worked earlier with Jacques Gandebeuf when he came to Iceland in the wake of the volcanic eruption in the Westman Islands in 1972 to interview people about their experiences of living in a close Páll Skúlason and dangerous relationship with nature. Thus, Páll knew about Jacques´ skills as an interviewer, his great experience as an environmentalist, and his remarkable talent as a writer; and it was agreed to ask him to do the job. He accepted the assignment, and in this book the reader is presented with the results. Jacques Gandebeuf was born and brought up in Clermont-Ferrand, in the centre of France. He studied law and economic history before turning to journalism. From 1966 to 1992 he worked as a major reporter and editorialist in the great regional journal Républicain Lorrain, published in Metz in the north of France. During this period, he covered all the great events in the world, traveling to more than 80 countries. He also become an active member of the association of journalists and writers for ecology and wrote extensively on environmental issues. After retiring in 1992 he has written some ten books, among them My Father's Accent, which is a work of fiction on the linguistic problems of Lorraine, and three books on the experiences of people in that region during the two world wars. A specialist of European affairs, his personal interests bear particularly upon music and also upon sculpting, an art at which he himself excels. In connection with the Nordic project, Jacques conducted his first series of interviews in Iceland in 1996 and a second series in Sweden in 1997. For various reasons, he was unable to conduct any interviews in Denmark before the project came to an end. In the year 2000, however, the opportunity arose to survey Norwegian views of nature, thanks to the assistance of Gunnar Skirbekk at the University of Bergen, and the interviews contained in the present volume thus include the perspectives of three Nordic nations. These interviews were conducted in the period when environmental issues of all sorts were for the first time in history commanding public attention. Since then these issues have become progressively more and more the concern of public debates. In these debates what is most important are the various sentiments, feelings and worries that people have, and may share, all over the world. It is vital that politicians, scientists, entrepreneurs, and others engaged in decision-making that affects nature, take into account the ways in which people value and relating to nature. This book should be extremely useful for achieving an understanding of the attitudes and feelings that people have. Jacques was of course entirely free to conduct and present the interviews in whatever way he thought best. To my mind he has succeeded in revealing, in an exciting and interesting manner, how ordinary people in a certain part of the world felt and thought about nature at the end of the 20th century. It remains to be asked how people will feel and think about nature at the end of the current century, if we humans are still around and if there is still be a nature to which we can relate.

There were new developments in 2003 in all four international informal export control regimes (the Australia Group, the Missile Technology Control Regime (MTCR), the Nuclear Suppliers Group and the Wassenaar Arrangement on Export Controls for Conventional Arms and Dual-Use Goods and Technology), as well as in export control-related policies in the European Union and international non-proliferation disarmament and assistance efforts. During 2003 activities in the export control regimes focused on adapting export controls to achieve two objectives: first, to combat the proliferation of nuclear, biological and chemical weapons (and missile delivery systems for them); and second, to combat terrorism. There has been a particular focus on measures to prevent the acquisition of weapon of mass destruction-related materials and technology as well as man-portable air defense systems (MANPADS) by groups planning terrorist acts. The MTCR amended its agreed Guidelines to ensure that all participating states have 'a legal basis to control the export of items that are not on a control list, when such items are destined for missile programs'. Participating states also agreed to apply controls to the transfer of technology by intangible means, for example, via email or by word of mouth. States participating in the Wassenaar Arrangement changed the founding document to include an exchange of information on transfers of small arms and light weapons and MANPADS. States agreed to strengthen export controls on MANPADS, arms brokering and unlisted items that can be used for both military and civilian purposes. The European Union took steps to ensure that export controls remain effective in the enlarged EU. National controls on the export of dual-use items are being evaluated, and the first fundamental review of the EU Code of Conduct on Arms Exports is under way. Effective export control in the majority of new EU member states is undermined by their exclusion from one or more of the information exchanges that take place in the export control cooperation arrangements. Full participation by all EU member states in all regimes will be a critical issue in 2004. In 2003, governments participating in the G8 Global Partnership Against Weapons and Materials of Mass Destruction eliminated obstacles to the implementation of some international non-proliferation and disarmament assistance projects. In 2004 projects to eliminate chemical weapons and dismantle decommissioned nuclear-powered submarines in Russia are expected to be the main focus of activity. Adapted from the source document.

World military spending in 2003 increased by about 11% in real terms. This is a remarkable rate of increase, even more so given that it was preceded by an increase of 6.5% in 2002. Over two years world military spending increased by 18% in real terms, to reach $956 billion (in current dollars) in 2003. High-income countries account for about 75% of world military spending but only 16% of world population. The combined military spending of these countries was slightly higher than the aggregate foreign debt of all low-income countries and 10 times higher than their combined levels of official development assistance in 2001. While it is not possible, because of a lack of data, to make the same comparison for 2003, it is clear that these gaps have widened owing to the stark rise in world military expenditure since 2001. Thus, there is a large gap between what countries are prepared to allocate for military means to provide security and maintain their global and regional power status, on the one hand, and to alleviate poverty and promote economic development, on the other. The main reason for the increase in world military spending is the massive increase in the United States, which accounts for almost half of the world total. After a decade of reductions in military expenditure in the period 1987-98 and moderate increases in 1998-2001, the changes in US military doctrine and strategy after the terrorist attacks of 11 September 2001 unleashed huge increases in US military spending in 2002 and 2003. Much of the rise is accounted for by the large supplementary appropriations to cover the costs of the military operations in Afghanistan and Iraq and of anti-terrorist activities. In the absence of these appropriations, US military expenditure would still show a significant increase, but at a much slower rate, and world military spending would show a rise of 4% rather than 11% in 2003. While military expenditure is also rising in several other major countries, these increases are much smaller, and there is little indication that the strong increase in US military spending is resulting in an equally strong tendency for other countries to follow suit. It is difficult to assess the importance of US influence relative to more basic drivers of military spending, such as changing threat perceptions, increased global responsibilities and force projection, and the dynamics of military technology -- in particular, since these factors are often strongly interlinked with the relevant countries' relations with the USA. While all countries accept that no nation is currently able to match the USA in military power, there are other types of response that could impact on their military spending. A review of military expenditure trends in seven other major spenders shows that military expenditure has risen in most years of the five-year period 1999-2003 in all seven countries. India and Japan have raised their military spending in line with their GDP growth. Apart from the two years 2001 and 2002, the same is true for China. In France and the UK, the military burden declined slightly in recent years, but in France it began to rise in 2003 and the burden is planned to increase in the UK. Brazil, unlike other medium-rank powers, is pursuing global influence using a model of 'soft power' rather than increased military expenditure. Its comfortable strategic position and enhanced trading relations have allowed a reallocation of scarce resources to economic and social development. During most of 2003, much of the focus in national military spending debates continued to be on the need to increase military spending to meet increasing dangers and risks in an increasingly complex and globalized world. However, towards the end of the year and in early 2004, there were several indications that other factors, related to the economic burden of the military sector and to ethical considerations, tended to increase in importance in several countries. In particular, the US doctrine of pre-emptive wars was being challenged on both ethical and international law grounds, as well as because of the large costs and dubious successes associated with it. Thus, while US military expenditure is set to continue to grow and will continue to propel world military spending, the pace is likely to fall back somewhat in the next few years. In the longer term it is doubtful whether current levels will be economically and politically sustainable. Adapted from the source document.

There is little doubt that political leaders have become more politically important over the past half century, although the extent which their electoral influence may have increased remains a matter of debate. This fundamental change in the role of political leaders has been especially pronounced in parliamentary systems based on the Westminster model. In parliamentary systems, the promotion of leader images during national election campaigns is now as prominentperhaps even more prominentthan party symbols, leading some to argue that the Westminster system is converging with its presidential counterpart (Mughan, 2000). In parallel with this change, governments and sometimes even oppositions are routinely labeled after the leader by the media and by the public, rather than after the party they lead (McAllister, 1996). The defining moment in this change is often traced to Margaret Thatchers accession to office in Britain as the first conviction politician of the postwar years. However, it is often forgotten that Pierre Trudeaus election as Canadian prime minister in 1968 led to the Trudeaumania phenomenon which is perhaps the earliest manifestation of a prime ministers popularity surpassing that of his or her party. Since the 1990s, it has become more commonplace for governments or parties to be named after their leader. In Germany, the popularity of Helmut Kohl and more recently Gerhard Schroder has at various times easily eclipsed the parties they lead, as has the popularity of Silvio Berlusconi in Italy and Tony Blair in Britain. The changing role of prime ministers has not only occurred in terms of their public profile within the electorate. In the context of their capacity to influence policy, postwar prime ministers in Westminster systems have accumulated considerably greater power and authority when compared to their prewar counterparts (King, 1994; Rhodes, 1995). In many Westminster systems, it is often argued that cabinet government based on collective responsibility has been undermined, in part by the increased complexity of modern decision-making, but also by a conscious effort to centralize prime ministerial authority. Moreover, in majoritarian systems such as that of Australia and Britain, the prime minister now exercises unprecedented power in shaping ministerial careers, a crucial tool in ensuring compliance and centralizing authority. The prima facie evidence suggests, then, that prime ministers and opposition leaders have replaced many of the roles historically played by political parties in ensuring the efficient operation of the parliamentary system. This chapter examines the evidence to support this observation in Australia, Britain and Canada, focusing especially on the presidentialization hypothesis. However, a major task of the chapter is also to outline some of the factors which have led to a greater focus on prime ministers, and in this, these are divided between exogenous factors, such as the changing role of television, and institutional changes, such as the increasing complexity of public policy. Australia, Britain and Canada are particularly appropriate case studies. Although all three operate political systems which have a common origin in the Westminster model, they vary considerably in how that model has evolved to cope with their differing circumstances. Both Australia and Canada adopted federal systems, although there the similarity ends. In Australia, the power of the majority party is tempered by the influence of the upper house, the Senate. Originally conceived of as the states housea house of review in which the states aims would balance those of the partiesin recent years the control of the Senate by the opposition parties has effectively meant that the government must either drop or radically alter its more controversial legislation if it wishes to see it implemented (Sharman, 1999). In neither Britain nor Canada is their such an institutional impediment to majority rule. In Britain the governing party can count on implementing its legislative program. The House of Lords represents no major impediment to the government putting its policies into law, and in the rare occasions when its lower house majority has been so small as to place its legislative program in jeopardy, an election has been called.2 In Canada the federal government is effectively independent of the provinces in the areas in which it has jurisdiction; when negotiation takes place, it is generally in the areas of provincial jurisdiction when the provinces are seeking federal financial support. In both Australia and Canada, then, prime ministerial authority must take account of federalism in realizing their policy goals, and in the former, this means the constraint placed on such authority by the upper house.

The broader aim of the present study is to discuss the opportunities and pitfalls for futuregreenhouse gas reductions in the United States. It does so by reviewing past and present USclimate change policies from an implementation perspective, where the main objective is toidentify the factors and conditions affecting policy outcomes. The discussion is intended toanswer three major questions:1) What is currently taking place in the United States in terms of emissiontrends, energy consumption as well as policy initiatives?2) What are the principal factors (political, administrative, economic,institutional and others) that ultimately explain the final outcome ofclimate change policies in the United States?3) What are the possible scenarios with regards to the United States'engagement in international collaboration on climate change?In addition, the report elaborates extensively on the trend of recent initiatives by states todevelop their own programs to mitigate greenhouse gas emissions. This question of loweradministrative units driving the development in federal or other multi-level type systems ishighly relevant for our understanding of the US (it could also enhance our appreciation forwhat is going on in the European Union.The analysis demonstrates a complex interaction between institutional, economic, andpolitical factors, largely framed by the federal system of governance and the practice ofCommon Law. This generates a number of general and specific observations. Some of themore important are:• The United States is by far the largest greenhouse gas emitter and energyconsumer in the world with a rapid growth in both areas. There are noindications that either trend is slowing down.• The reduction of greenhouse gas emissions poses a larger challenge to theUnited States than to many other countries, mainly because of the structure ofthe economy which has more than half of its electricity from coal-fired powerplants.• The likelihood of the United States ratifying the Kyoto Protocol is virtually nil,regardless of who becomes president after this year's election. There is simplynot enough political support for the Kyoto process and an almost generalagreement that the treaty largely disfavors the US economy.• Current US climate change policies, as laid out in the Bush Administration'sGlobal Climate Change Initiative, makes an explicit claim of seeking long-termsolutions to global warming through the application of efficiency-targets,reliance on science and technology development, and voluntary measures. Theplan has been severely disputed and many observers have criticized it forprimarily serving corporate interests. There may be some merit to thisargument, even though a similar dispute on policy content is largely ideological. • The most serious obstacle to more proactive climate change policies in theUnited States is, instead, the ways in which the Bush Administration discretelyhas tried to influence the subsequent implementation of policies bymanipulating regulations, stalling administrative processes, reallocatingbudgets, and occasionally even disregarding science in order to prevent furtherreductions of greenhouse gases. These are in themselves serious violations offundamental democratic principles such as transparency.• Another major obstacle to the successful implementation of climate changepolicies is the deep fiscal crisis that most states are facing. In the last few years,states have lost several of their main revenue sources, while at the same timehaving been forced to take on the costs and responsibilities for a number ofservices previously covered by the federal government. Thus, under the currentcircumstances of relatively high unemployment rates (or the threat of suchunemployment), climate change mitigation not likely to be a priority issue.• An important trend in light of these issues is the emerging set of climate changeinitiatives currently evolving at the regional, state and local levels in the UnitedStates. This phenomenon, which involves a spectrum of innovative efforts,deserves particular attention since many of these policy initiatives emerge in thecontext of a lack of federal policies. At the same they are well in line with theAmerican federal tradition, where most major policy issues through historyhave been initiated at the state level and thereafter confirmed by the federalgovernment.• Another intriguing issue from these observations is the question of whatpossibly encourages states to take these types of initiatives. One way toapproach the issue is to frame it as a matter of 'competition' where statescompete over, among other things, resources and external support. This notionof 'competition' is useful in the sense that it provides a conceptual tool toexplore the interaction between the public and private sector. By discussingwhat competition means for both state and private actors we may be able toidentify the circumstances for synergetic effects to emerge or key processesbecome stalled.

ÖZETAvrupa Birliği Tek Senet ve Maastricht Antlaşmaları'ndan sonra siyasi bütünleşmesine hız verdikçe yönetim ve demokrasi konularındaki tartışmalar da önemli boyutta artmıştır. Bazı çevreler daha da ileri giderek AB'nin çok kültürlü, çok milletli ve çok lisanlı sosyal yapısı hiçbir zaman demokratik yönetimin gerçekleşmesine izin vermeyecektir türünden iddialar bile ortaya atmaktadır. Bu iddia sahiplerine göre demokrasi için aynı köken, dil, din ve kültürel yapıdan beslenen homojen bir toplum üzerine bina edilmiş bir demos gereklidir. Ayrıca uluslar üstü bir yapı olarak Avrupa Birliği gerek karar alma mekanizması içinde gerekse hükumet fonksiyonlarını yerine getirmede bir çok demokratik eksiklik iddialarına da maruz kalmaktadır. Direkt halk seçimiyle iş başına gelen tek kurum olarak Parlamento, Avrupa halkının temsilinde ve onlar için karar alma sürecinde zayıf kalmaktadır. Komisyon Birlik içinde bir yürütme organı olarak görülmesine rağmen halka hesap verebilirlik özelliği neredeyse oluşmamıştır ve bu kurum içindeki aşırı bürokratik yapı demokratik yönetim kanallarını tıkamaktadır . Karar alma ve uygulamada en etkili organ olan Konsey ise bu görevlerinde şeffaf olmayan bir tarz benimsediği için eleştirilmektedir. Bununla birlikte ülkeler arası ekonomik, finansal, ticari, sosyal ve kültürel etkileşimin neticesi olarak globalleşen çağımızda demokrasinin milliyetçi anlamı oldukça zayıflamıştır. Dolayısıyla bu yeni oluşan demokrasi yaklaşımı ulus devletçi manasından sıyrılmış ve demos oluşumu için artık global olarak kabul edilen hukukun üstünlüğü, insan haklarına saygı ve sivik erdem gibi değerler üzerine oturmuş bir sosyal kimlik yeterli görülmektedir. Dolayısıyla AB' nin demos problemi üye devlet halkları arasında güçlü bir 'Avrupa vatandaşlığı' duygusunu oturtmakla ortadan kalkacaktır. Bununla birlikte kurumsal demokratik eksiklikleri yok etmek için ise en etkili üç kurum arasındaki güç dengesini optimize etmek gerekmektedir. Dolayısıyla, Avrupa Birliği üye devletlerle Birlik arasındaki güç köprüsünü ayarlamak adına, Almanya örneğinde olduğu gibi, federal felsefeden beslenen bir yapıya oturtulmalıdır. Bu federalleşme prosesi içinde kurumlar arası bir çok kombinasyon geliştirilebilir; örneğin Konsey ve Parlamento karar almada iki meclisli bir sisteme dönüşebilir; veya Komisyon başkanının ve istenirse üyelerin de direkt olarak seçilebileceği bir sistem benimsenebilir; veya Bölgeler Komitesi' ne ve Ekonomik ve Sosyal Komite' ye karar almada daha fazla sorumluluk verilebilir. Şurası önemlidir ki, ancak bu gibi radikal yasama ve yürütme reformlarıyla AB demokrasisini güçlendirip yeni üyeleriyle geleceğe hazırlanabilecektir.ABSTRACTAs the European Union went through a political integration after the Single European Act and the Treaty of Maastricht, the debates associated with its governance and democracy were multiplied. It was claimed that since the Union has a multicultural, multiethnic and multilingual social structure, to develop a democratic governance is impossible. Because democracy requires a demos that is the community of the same origin, religion and cultural backgrounds. Furthermore, the EU has many democratic deficits in decision making and executing governmental functions as a supranational entity. The European Parliament, the unique directly elected institution, is weak in representing European people and decision making for them. Although the Commission functions as an executive governmental body it is not accountable for the people for its actions. The Council, the most influential organ in decision making and implementation, however, is very opaque and secretive in its fulfillments.However in our globalized era, the nationalist understanding of democracy has already disappeared due to intense interaction of states in economic, financial, commercial and social affairs. This democracy approach, nonetheless, must be stipped of its nation statal understanding and be based on a demos whose identity is formed around globally recognized values like civic virtues, respect for the rule of law and human rights. So, this demos problem is overcome only by embedding a strong European citizenship feeling amongst the people of member states.In order to solve institutional democratic deficits, however, to optimize the power balance between the three most effective institutions is required. For this purpose the government of the EU should be benefit from federal principles in order to adjust this balance bridge between the Union government and the member states as it is the case in German type federation. This can be achieved through many administrative combinations like converting the Council and the Parliament into a bicameral structure in decision making; or through direct election of the Commission president and the members; or through allocating more responsibility over the Committee of Regions or Economic and Social Committee. Only with such a radical legislative and administrative reforms will the EU strenghten its democracy and will be ready for enlarging with the new member states for the future.