The subject of this work is statutory audit as an audit, private and commercial service and its distinction from other private and commercial services, as well as from other audit services - cooperative and state audit services. The aim of the paper is to investigate whether the statutory audit service is the same or different, on the one hand, from other audit services, and on the other hand, from other private and commercial services. The purpose of the work is to highlight all the peculiarities, properties and characteristics of the statutory audit service provided by audit companies and entrepreneurial auditors to users.
{"title":"ZAKONSKA REVIZIJA KAO REVIZORSKA USLUGA","authors":"Ljubiša Dabić","doi":"10.46793/xixmajsko.699d","DOIUrl":"https://doi.org/10.46793/xixmajsko.699d","url":null,"abstract":"The subject of this work is statutory audit as an audit, private and commercial service and its distinction from other private and commercial services, as well as from other audit services - cooperative and state audit services. The aim of the paper is to investigate whether the statutory audit service is the same or different, on the one hand, from other audit services, and on the other hand, from other private and commercial services. The purpose of the work is to highlight all the peculiarities, properties and characteristics of the statutory audit service provided by audit companies and entrepreneurial auditors to users.","PeriodicalId":325482,"journal":{"name":"Pravna regulativa usluga u nacionalnim zakonodavstvima i pravu Evropske Unije","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130424406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper will analyze the structure and performance of the financial planning system in post-soviet Russia, especially in light of the efforts of financial managers to model the country's budget system on a modern basis through numerous reforms. Bearing in mind the systemic inflexibility of the bureaucratic apparatus inherited from the period of the Soviet Union, the attempts of Russian reformers to refine the classic system of budget planning with the idea of budgeting according to performance, at first seemed unrealistically ambitious. In the paper, the author will analyze the environmental characteristics in which the reforms of the budget system of the Russian Federation were carried out, the content of the basic ideas that the reformers tried to implement, as well as the problems they encountered along the way.
{"title":"INOVACIJE U SISTEMU FINANSIJSKOG UPRAVLjANjA U RUSKOJ FEDERACIJI","authors":"Milivoje Lapčević","doi":"10.46793/xixmajsko.781l","DOIUrl":"https://doi.org/10.46793/xixmajsko.781l","url":null,"abstract":"This paper will analyze the structure and performance of the financial planning system in post-soviet Russia, especially in light of the efforts of financial managers to model the country's budget system on a modern basis through numerous reforms. Bearing in mind the systemic inflexibility of the bureaucratic apparatus inherited from the period of the Soviet Union, the attempts of Russian reformers to refine the classic system of budget planning with the idea of budgeting according to performance, at first seemed unrealistically ambitious. In the paper, the author will analyze the environmental characteristics in which the reforms of the budget system of the Russian Federation were carried out, the content of the basic ideas that the reformers tried to implement, as well as the problems they encountered along the way.","PeriodicalId":325482,"journal":{"name":"Pravna regulativa usluga u nacionalnim zakonodavstvima i pravu Evropske Unije","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126700006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper examines the issue of the limitation of the right to privileges arising from the status of users of services in the higher education sector. Higher education represents one of the main means of general social development, creation and development of a democratic environment, and therefore the powers and obligations arising from the status of users of services in this activity are quite carefully regulated by numerous legal acts in our legal system. Despite this, in practice we witness that the effectiveness of the norms in these acts has a more than questionable character, all due to their inexplicable and unusual inconsistency. The work is dedicated to a critical analysis of controversial solutions that can be encountered when considering these acts, as well as indicating possible directions for overcoming the given problems in an adequate way.
{"title":"OGRANIČENjE PRAVA NA POVLASTICE PROIZAŠLOG IZ STATUSA STUDENTA","authors":"Dejan Matić","doi":"10.46793/xixmajsko.815m","DOIUrl":"https://doi.org/10.46793/xixmajsko.815m","url":null,"abstract":"The paper examines the issue of the limitation of the right to privileges arising from the status of users of services in the higher education sector. Higher education represents one of the main means of general social development, creation and development of a democratic environment, and therefore the powers and obligations arising from the status of users of services in this activity are quite carefully regulated by numerous legal acts in our legal system. Despite this, in practice we witness that the effectiveness of the norms in these acts has a more than questionable character, all due to their inexplicable and unusual inconsistency. The work is dedicated to a critical analysis of controversial solutions that can be encountered when considering these acts, as well as indicating possible directions for overcoming the given problems in an adequate way.","PeriodicalId":325482,"journal":{"name":"Pravna regulativa usluga u nacionalnim zakonodavstvima i pravu Evropske Unije","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125819665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper is dedicated to the services offered by cultural and artistic organizations and centers for cherishing traditional culture. Firstly, the author presents the concept and description of these important institutions in the Republic of Serbia which deal with the preservation of rich cultural heritage, traditional values, crafts, creative arts and all other forms of intangible cultural heritage. They all constitute immeasurable historical, cultural and artistic value for our country and for preserving its national and cultural identity. Therefore there is a great number of services offered by cultural and artistic organizations contracted by the government to perform this important mission. Also, as a result of a significant role which they play in the society, the number of such organizations and associations is still increasing. Particular place is reserved for the organizations aimed at the revival of forgotten crafts and arts which are in great demand in the global market.
{"title":"PRUŽANjE USLUGA KULTURNO-UMETNIČKIH DRUŠTAVA I CENTARA ZA NEGOVANjE TRADICIONALNE KULTURE","authors":"Dragan Bataveljić","doi":"10.46793/xixmajsko.245b","DOIUrl":"https://doi.org/10.46793/xixmajsko.245b","url":null,"abstract":"This paper is dedicated to the services offered by cultural and artistic organizations and centers for cherishing traditional culture. Firstly, the author presents the concept and description of these important institutions in the Republic of Serbia which deal with the preservation of rich cultural heritage, traditional values, crafts, creative arts and all other forms of intangible cultural heritage. They all constitute immeasurable historical, cultural and artistic value for our country and for preserving its national and cultural identity. Therefore there is a great number of services offered by cultural and artistic organizations contracted by the government to perform this important mission. Also, as a result of a significant role which they play in the society, the number of such organizations and associations is still increasing. Particular place is reserved for the organizations aimed at the revival of forgotten crafts and arts which are in great demand in the global market.","PeriodicalId":325482,"journal":{"name":"Pravna regulativa usluga u nacionalnim zakonodavstvima i pravu Evropske Unije","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114893829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Refusal to provide services to another undertaking can be deemed as an abuse of dominant market position in exceptional circumstances only considering that undertakings are free to choose its trading partners. It means that refusal of services provision is unlawfully abusive if it is likely to lead to the elimination of effective if not all competition on a downstream market. It will be a case if refusal relates to a service that is objectively necessary for refused undertaking to do business effectively and if that refusal is not justified by technical or commercial reasons.
{"title":"ODBIJANjE PRUŽANjA USLUGA","authors":"Stefan Šokinjov","doi":"10.46793/xixmajsko.977s","DOIUrl":"https://doi.org/10.46793/xixmajsko.977s","url":null,"abstract":"Refusal to provide services to another undertaking can be deemed as an abuse of dominant market position in exceptional circumstances only considering that undertakings are free to choose its trading partners. It means that refusal of services provision is unlawfully abusive if it is likely to lead to the elimination of effective if not all competition on a downstream market. It will be a case if refusal relates to a service that is objectively necessary for refused undertaking to do business effectively and if that refusal is not justified by technical or commercial reasons.","PeriodicalId":325482,"journal":{"name":"Pravna regulativa usluga u nacionalnim zakonodavstvima i pravu Evropske Unije","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115059484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The non-splitting (indivisibility) of a share constitutes one of the fundamental principles of company law. It encompasses the idea that the voting rights (‘control rights’) and economic interests (‘economic rights’ or ‘ownership rights’) are intrinsically bound up in a single share. In recent years, “empty voting” – a tactic allowing to decouple voting rights from economic ownership which embrace a variety of factual circumstances that ultimately result in a partial or a full separation of the right to vote at a shareholders’ meeting from beneficial (i.e. economic) ownership of the shares on the meeting date to influence company’s decision-making process without the intention to hold shares for a longer period of time has become interest of the European legislator. This paper investigates how the European law legal framework approaches to combat the issues caused by empty voting and thus how the principle of non-splitting (indivisibility) of shares in upheld in the EU law. The article explores the features of empty voting, characterizes various approaches to minimizing its impact on the disintegration of a share (i.e., a violation of the principle of non-splitting) and proper functioning of a company, and tries to evaluate the legislative reactions to this phenomenon at the level of EU law level – (Transparency Directive and Shareholders Rights Directive). It also discusses examples of the implementation of the measures in the Polish legal order (i.e. record date system). It is argued that already undertaken regulatory steps: disclosure and information obligations should be seen as a step forward that contributes to upholding the principle of non-splitting of shares in public companies, although they do not forbid the empty voting itself.
{"title":"EMPTY VOTING AND THE PRINCIPLE OF NON-SPLITTING OF SHARE – THE EUROPEAN LAW LEGISLATIVE FRAMEWORK","authors":"Katarzyna Szczepańska","doi":"10.46793/xixmajsko.075s","DOIUrl":"https://doi.org/10.46793/xixmajsko.075s","url":null,"abstract":"The non-splitting (indivisibility) of a share constitutes one of the fundamental principles of company law. It encompasses the idea that the voting rights (‘control rights’) and economic interests (‘economic rights’ or ‘ownership rights’) are intrinsically bound up in a single share. In recent years, “empty voting” – a tactic allowing to decouple voting rights from economic ownership which embrace a variety of factual circumstances that ultimately result in a partial or a full separation of the right to vote at a shareholders’ meeting from beneficial (i.e. economic) ownership of the shares on the meeting date to influence company’s decision-making process without the intention to hold shares for a longer period of time has become interest of the European legislator. This paper investigates how the European law legal framework approaches to combat the issues caused by empty voting and thus how the principle of non-splitting (indivisibility) of shares in upheld in the EU law. The article explores the features of empty voting, characterizes various approaches to minimizing its impact on the disintegration of a share (i.e., a violation of the principle of non-splitting) and proper functioning of a company, and tries to evaluate the legislative reactions to this phenomenon at the level of EU law level – (Transparency Directive and Shareholders Rights Directive). It also discusses examples of the implementation of the measures in the Polish legal order (i.e. record date system). It is argued that already undertaken regulatory steps: disclosure and information obligations should be seen as a step forward that contributes to upholding the principle of non-splitting of shares in public companies, although they do not forbid the empty voting itself.","PeriodicalId":325482,"journal":{"name":"Pravna regulativa usluga u nacionalnim zakonodavstvima i pravu Evropske Unije","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132797575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Capital markets require efficient and secure legislation (legal infrastructure). In the construction of the aforementioned, the targeted actions of the European Parliament and the Council and the European Commission since 2018 have been focused on the rules on the transfer of ownership (especially over securities) and the effects of assigning claims to third parties. The aim of this proposal was to ensure legal certainty by establishing uniform rules for the conflict of laws at the level of the Union and thereby help to increase the number of crossborder transactions with claims. A contribution to legal certainty is the determination of unique rules on organizations that have as their activity the collection of claims, either in their own name and for their own account (this is preceded by the transfer of claims) or else in the name and for the account of creditors (the original creditor) or other recipients of claims, who acquired it in the process of disposing of this right. National regulations on the assignment of claims (national substantive law), mainly taking as a basis the Law on Obligations and the Law on Consumer Protection and the Enforcement Law in the focus of the regulation, do not provide a sufficient legal basis for all aspects of debtor's protection, not even in terms of creditor protection. Such a situation conditioned or produced the current chaos on the internal capital market and the emergence of numerous debt collection agencies and confusion in the way they operate and collect debts with frequent violations of the right to protect personal data. In this regard, the law also shows as living organism which is subject to constant changes through the creation of new regulations or the modification of existing ones. The influence of European regulations on national regulations is not only predictable, but also a legal obligation of the Republic of Croatia as a member of the European Union. Capital trading on the capital market simply requires a review, at least of the modern regulations from 2005 or even later in every respect.
{"title":"OTKUP POTRAŽIVANjA ILI PRODAJA DUGOVANjA KAO PRAVNI POSAO U TRŽIŠTU KAPITALA","authors":"Srećko Jelinić","doi":"10.46793/xixmajsko.003j","DOIUrl":"https://doi.org/10.46793/xixmajsko.003j","url":null,"abstract":"Capital markets require efficient and secure legislation (legal infrastructure). In the construction of the aforementioned, the targeted actions of the European Parliament and the Council and the European Commission since 2018 have been focused on the rules on the transfer of ownership (especially over securities) and the effects of assigning claims to third parties. The aim of this proposal was to ensure legal certainty by establishing uniform rules for the conflict of laws at the level of the Union and thereby help to increase the number of crossborder transactions with claims. A contribution to legal certainty is the determination of unique rules on organizations that have as their activity the collection of claims, either in their own name and for their own account (this is preceded by the transfer of claims) or else in the name and for the account of creditors (the original creditor) or other recipients of claims, who acquired it in the process of disposing of this right. National regulations on the assignment of claims (national substantive law), mainly taking as a basis the Law on Obligations and the Law on Consumer Protection and the Enforcement Law in the focus of the regulation, do not provide a sufficient legal basis for all aspects of debtor's protection, not even in terms of creditor protection. Such a situation conditioned or produced the current chaos on the internal capital market and the emergence of numerous debt collection agencies and confusion in the way they operate and collect debts with frequent violations of the right to protect personal data. In this regard, the law also shows as living organism which is subject to constant changes through the creation of new regulations or the modification of existing ones. The influence of European regulations on national regulations is not only predictable, but also a legal obligation of the Republic of Croatia as a member of the European Union. Capital trading on the capital market simply requires a review, at least of the modern regulations from 2005 or even later in every respect.","PeriodicalId":325482,"journal":{"name":"Pravna regulativa usluga u nacionalnim zakonodavstvima i pravu Evropske Unije","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116594068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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