发布求助
文献互助 智能选刊 最新文献

Public Governance, Administration and Finances Law Review最新文献

筛选
英文 中文
Public Perception of the Hungarian Local Government Reform 公众对匈牙利地方政府改革的看法
Public Governance, Administration and Finances Law Review Pub Date : 2023-02-14 DOI: 10.53116/pgaflr.2022.2.3
Attila Badó, Gábor Feleky
{"title":"Public Perception of the Hungarian Local Government Reform","authors":"Attila Badó, Gábor Feleky","doi":"10.53116/pgaflr.2022.2.3","DOIUrl":"https://doi.org/10.53116/pgaflr.2022.2.3","url":null,"abstract":"Following a change of government in 2010, the Hungarian local government system underwent a period of significant transformation. The question of how it is viewed and the effects it may have are currently being debated. The centralising effort of the government had already become clear beyond a shadow of a doubt before the adoption of the Cardinal Act or the Fundamental Law (2011) itself. This was followed by the steps of the local government reform, which transferred many local government powers to the state. Municipalities lost influence over local public education institutions, municipal hospitals and many other areas. In this situation, where there was a significant loss of influence by local elites, it became an interesting question to what extent this changed society’s relationship with local government. Our comprehensive research has conducted a number of quantitative and qualitative studies to answer this question. Between 2016 and 2018, our research group had the opportunity to conduct four empirical studies to assess knowledge, attitudes and opinions related to local government. This paper presents and interprets the results of this research, and an important area of public attitudes towards local government, in particular with regard to the division of responsibilities between the state and municipalities.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121085861","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}
引用次数: 0
Knowledge and Implications of Cemetery Policies among Workers of Baguio City Public Cemetery, Philippines 碧瑶市公共公墓职工对公墓政策的了解与启示
Public Governance, Administration and Finances Law Review Pub Date : 2023-01-01 DOI: 10.53116/pgaflr.6890
Kurt Zeus L. Dizon
{"title":"Knowledge and Implications of Cemetery Policies among Workers of Baguio City Public Cemetery, Philippines","authors":"Kurt Zeus L. Dizon","doi":"10.53116/pgaflr.6890","DOIUrl":"https://doi.org/10.53116/pgaflr.6890","url":null,"abstract":"Cemeteries in the Philippines are usually under the jurisdiction of local government units (LGUs). Among their jurisdiction is managing cemetery workers. The cemetery workers being part of the informal sector are a concern for LGUs since activities within the sector are unknowledgeable to government policies and prone of noncompliance to it. Thus, the study is anchored on determining if cemetery workers of Baguio know the policies governing cemeteries. The study employed both a quantitative and qualitative design, particularly through survey-questionnaires and interviews. The data shows that the respondents are moderately knowledgeable on the identified cemetery policies. This is because attached offices of Baguio LGU have a constant practice of communicating and orienting the workers on the cemetery policies. Although workers are moderately knowledgeable and the LGU exerts effort and initiatives in communicating with the cemetery workers, some problems still persist due to misinterpretation and stubbornness among the workers.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135311686","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}
引用次数: 0
Prescriptive Rules in Legal Theory 法律理论中的规定性规则
Public Governance, Administration and Finances Law Review Pub Date : 2023-01-01 DOI: 10.53116/pgaflr.6827
Adriana Placani
{"title":"Prescriptive Rules in Legal Theory","authors":"Adriana Placani","doi":"10.53116/pgaflr.6827","DOIUrl":"https://doi.org/10.53116/pgaflr.6827","url":null,"abstract":"Understanding prescriptive rules is important for understanding the law given that much of law is prescriptive. This work in legal philosophy aims to promote such understanding by offering an analysis of prescriptive rules. It does so by showing what these rules are and how they operate, distinguishing them from other rule types, and advancing a critical analysis of Joseph Raz’s conception of prescriptive rules. The analysis offered helps to clarify not only the nature of prescriptive rules and their treatment within legal philosophy, but also legal norms that operate by prescribing conduct.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135263148","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}
引用次数: 0
Anti-Crisis Fiscal Adjustment under the Conditions of Martial Law and Post-War Recovery in Ukraine 乌克兰戒严令与战后复苏条件下的反危机财政调整
Public Governance, Administration and Finances Law Review Pub Date : 2022-10-28 DOI: 10.53116/pgaflr.2022.1.2
T. Iefymenko
{"title":"Anti-Crisis Fiscal Adjustment under the Conditions of Martial Law and Post-War Recovery in Ukraine","authors":"T. Iefymenko","doi":"10.53116/pgaflr.2022.1.2","DOIUrl":"https://doi.org/10.53116/pgaflr.2022.1.2","url":null,"abstract":"In global practice, uncontrolled imbalances in the fiscal space are a real threat to a country’s financial security in the context of the new economic reality; destabilisation challenges as well as the risks of the spread of crisis phenomena under the conditions of uncertainty and geopolitical conflictogenity. Applying the results of theoretical and practical research based on the methods of factual and statistical analysis, it was determined that under conditions of modern full-scale turmoil, all components of fiscal regulation should be focused on the priorities of resilience in the period of martial law and sustainable development in post-war recovery. As a candidate for acceding the European Union, Ukraine will carry out reforms that will bring the country closer to world standards in all areas of financial relations. Therefore, the processes of reforming tax systems, including administrative regulations, should be focused on solving systemic institutional problems of change management.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129982721","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}
引用次数: 3
Implications of Russia’s war in Ukraine for Belarus and its society: what exactly is written in the EU documents? 俄罗斯在乌克兰的战争对白俄罗斯及其社会的影响:欧盟文件到底写了什么?
Public Governance, Administration and Finances Law Review Pub Date : 2022-10-28 DOI: 10.53116/pgaflr.2022.1.1
Kiryl Kascian
{"title":"Implications of Russia’s war in Ukraine for Belarus and its society: what exactly is written in the EU documents?","authors":"Kiryl Kascian","doi":"10.53116/pgaflr.2022.1.1","DOIUrl":"https://doi.org/10.53116/pgaflr.2022.1.1","url":null,"abstract":"This article provides an assessment of the relevant EU documents pertinent to the restrictive measures against Lukashenka’s regime after the 2020 fraudulent presidential elections in Belarus and since the beginning of 2022 Russia’s aggression against Ukraine. The text identifies relevant concepts and provides their contextual analysis vis-à-vis their linkage with Belarus in general, its society and Lukashenka’s regime. The article reveals that Belarus did not become a priority of the EU and its pre-war critical engagement policy failed to contribute to the development of a unified EU-wide vocabulary addressing the Belarusian case. With the start of the war, it was internationalised and placed within a binarity “victim of aggression – (co-)aggressor” with little evidence of an unequivocal shift towards a primary focus on the contextual interpretation of the domestic developments in Belarus.ts in Belarus.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129056742","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}
引用次数: 1
Some Aspects of Fiscal and Monetary Tools of the Environmental Sustainability : Through the Case of Hungary 环境可持续性的财政和货币工具的某些方面:以匈牙利为例
Public Governance, Administration and Finances Law Review Pub Date : 2022-10-28 DOI: 10.53116/pgaflr.2022.1.5
C. Lentner, S. Zsarnóczai
{"title":"Some Aspects of Fiscal and Monetary Tools of the Environmental Sustainability : Through the Case of Hungary","authors":"C. Lentner, S. Zsarnóczai","doi":"10.53116/pgaflr.2022.1.5","DOIUrl":"https://doi.org/10.53116/pgaflr.2022.1.5","url":null,"abstract":"On the one hand, economic sustainability depends on an environmentally friendly and energy-saving economy, though it rather means the continuous functioning of businesses and the national economy, which is expressed in the balance of accounting, foreign trade and budget balances. On the regulatory side, monetary policy, alongside fiscal policy, serves ensuring economic sustainability, as the main objective of central banks is to ensure price stability and maintain financial equilibrium to underpin continued economic activity. However, in our energy crisis-ridden world, there is an increasing emphasis on energy-efficient, environmentally friendly management. The focus of our study is on the environmental sustainability context of Hungarian fiscal and central bank tools, with a particular focus on the legislative and programmatic elements of the green economy development of the Magyar Nemzeti Bank (Hungarian National Bank, hereinafter: MNB).","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116784341","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}
引用次数: 0
Characteristics of the European Platform Regulation 欧洲平台监管的特点
Public Governance, Administration and Finances Law Review Pub Date : 2022-10-28 DOI: 10.53116/pgaflr.2022.1.7
Zsolt Ződi
{"title":"Characteristics of the European Platform Regulation","authors":"Zsolt Ződi","doi":"10.53116/pgaflr.2022.1.7","DOIUrl":"https://doi.org/10.53116/pgaflr.2022.1.7","url":null,"abstract":"This paper presents the European regulation of platforms. In its first part, it reconstructs the process by which the concept of ‘platform’ in information technology and marketing have evolved and become a legal concept. This emerged from the mid-2010s, first in amendments of sectoral rules and later in sui generis platform rules. The second part of the paper argues that these rules can be interpreted as an emerging separate area of law, the ‘European platform law’. One of the most important ultimate justifying principles and purposes of this legal corpus is the protection of users. This is achieved through a number of tools, some of which are legal transplants from other legal areas (such as consumer protection), while others are sui generis legal rules created specifically for platforms, such as the protection of user accounts or the explainability and transparency of algorithms.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128988178","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}
引用次数: 0
Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform 波兰电子烟和加热烟草产品的消费税改革和个人所得税改革
Public Governance, Administration and Finances Law Review Pub Date : 2022-10-28 DOI: 10.53116/pgaflr.2022.1.4
Mariusza Popławski
{"title":"Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform","authors":"Mariusza Popławski","doi":"10.53116/pgaflr.2022.1.4","DOIUrl":"https://doi.org/10.53116/pgaflr.2022.1.4","url":null,"abstract":"The purpose of the paper is to present the most important changes to the laws on excise tax and personal income tax (PIT) made in Poland in 2022. Due to the importance of these changes, they can be considered as tax law reforms. The changes to the excise tax may not only affect the amount of taxes levied but may also influence the health-related behaviour of Poles in the coming years. The changes to the PIT may affect as many as 18 million taxpayers. The main purpose of this paper is to verify two research hypotheses: first, that public consultations do not have any impact on the shape of the tax law being developed; and second, if the legislator adopts a tax law quickly, it will very likely contain many errors, the consequences of which may be serious.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127583539","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}
引用次数: 0
Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? (捷克直接)税法的变化是必要的，还是仅仅是一种政治?
Public Governance, Administration and Finances Law Review Pub Date : 2022-10-28 DOI: 10.53116/pgaflr.2022.1.3
Michal Radvan
{"title":"Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?","authors":"Michal Radvan","doi":"10.53116/pgaflr.2022.1.3","DOIUrl":"https://doi.org/10.53116/pgaflr.2022.1.3","url":null,"abstract":"This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the Covid-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years (abolition of the super-gross wage, lump-sum tax, tax relieves, etc.) had no connection to the SARS-CoV-2 coronavirus causing Covid-19 illness or the war in Ukraine. These tragic incidents were just a pretext to advance political goals.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134184794","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}
引用次数: 1
Hermeneutics of the Law 法律解释学
Public Governance, Administration and Finances Law Review Pub Date : 2022-10-28 DOI: 10.53116/pgaflr.2022.1.6
C. Varga
{"title":"Hermeneutics of the Law","authors":"C. Varga","doi":"10.53116/pgaflr.2022.1.6","DOIUrl":"https://doi.org/10.53116/pgaflr.2022.1.6","url":null,"abstract":"One of the most ancient forms of thinking about law is what is today known as positivist or normativist. It focuses on the product presented in the name of the law, the textual representation which not only simply includes, but directly embodies the law. In other words, it is a corpus, whether it is a code, a properly issued rule or a set of ad-hoc decisions: this is the law itself. This represents a short-circuited ready form for cognition, which the conscious follower and the professional agent of the law will both use as a tool. In addition, however, presumably ages later, there emerges a completely different version of the idea of law, rooted in a culture that forecasts the hermeneutic way of thinking. If in the former an approach based on epistemology can be discerned, the latter takes a more ontological approach instead. This focuses, beyond the given text, upon its interpretation and on the understanding that may be drawn from the text, and thus ultimately on the content which the law is supposed to message to the law abider and enforcer alike. In other words, it is concerned with the genuine meaning that actually affects and influences its addressees. Moreover, it is clear that, in contrast to text-centricity, the hermeneutic approach is also aimed at what sociological examination relating to the law reveals: finding the lebendes Recht [living law], separated from the positives Recht, setting some law in action next to the law in books.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"2 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123623096","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}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信