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Application Possibilities of Blockchain in Accounting 区块链在会计中的应用可能性
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2019.2.5
P. Király
{"title":"Application Possibilities of Blockchain in Accounting","authors":"P. Király","doi":"10.53116/pgaflr.2019.2.5","DOIUrl":"https://doi.org/10.53116/pgaflr.2019.2.5","url":null,"abstract":"In recent decades technology has advanced rapidly, and inventions that have made our lives easier have emerged. Among the many life changing inventions, Blockchain facilitates our financial activities, for example banking, commerce and accounting, because it eliminates the need for a third party, thus saving us time and money. With its help, we can manage and record asset movements, contracts and their fulfilment, as well as other data by cryptographic methods. In the following article, firstly I will describe the concept and operation of Blockchain and the advantages of using it in the field of accounting. After that I will introduce the accounting principles, based on the Hungarian Accounting Act. Finally, I will address the legal questions raised by applying the accounting principles to Blockchain when they are used in the process of accounting.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123590961","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
The Right to Informational Self-Determination in the Context of Selected Judicial Decisions and Practical Background 精选司法判决与实践背景下的信息自决权
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2019.2.2
Andrea Erdősová
{"title":"The Right to Informational Self-Determination in the Context of Selected Judicial Decisions and Practical Background","authors":"Andrea Erdősová","doi":"10.53116/pgaflr.2019.2.2","DOIUrl":"https://doi.org/10.53116/pgaflr.2019.2.2","url":null,"abstract":"It is essential to address in particular the comprehensive prevention of breaches of the right to informational self-determination and whether the persons concerned are aware that they “voluntarily agree” to pass on their identity information to third parties. It is alarming nowadays what amount of private data are available at their disposal for companies or private persons regarding other persons and how easy it seems to obtain this data. In today’s information age and the era of more advanced use of artificial intelligence, it will be more necessary than in the past to define what the individual intended, what he agreed with, and what he eventually approved as data privacy.In order to ensure the protection of the individual and his/her privacy, it is therefore necessary to respond to and refine the existing sources of law, especially to establish codes of ethics taking into account the modern technological and social development.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126570741","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: 4
The Influence of EU Law on Public Administration in New Member States 欧盟法律对新成员国公共行政的影响
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2020.1.3
Radomír Jakab
{"title":"The Influence of EU Law on Public Administration in New Member States","authors":"Radomír Jakab","doi":"10.53116/pgaflr.2020.1.3","DOIUrl":"https://doi.org/10.53116/pgaflr.2020.1.3","url":null,"abstract":"The membership of Central and Eastern European countries in the European Union has influenced the development of almost all branches of law, including administrative law. The paper analyses the influence of European Union law on the fundamental object of interest of administrative law within new member states – on public administration and its laws. In this context, the influence on laws governing the organisation of public administration, laws governing the activities and tasks of public administration as well as laws governing processes in public administration will be assessed.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121154665","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
Tax Absence in Relation to Taxation of Digital Services 与数字服务税收相关的税收缺失
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2020.2.1
C. Tereza
{"title":"Tax Absence in Relation to Taxation of Digital Services","authors":"C. Tereza","doi":"10.53116/pgaflr.2020.2.1","DOIUrl":"https://doi.org/10.53116/pgaflr.2020.2.1","url":null,"abstract":"In the area of taxation of business corporations operating in several different countries, there is a problem arising with  he identification of the tax residence of the liable entity. With the expansion of the so-called digital business, where  entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common.  Efforts to introduce a digital tax within the Member States of the Organisation for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article explains how the problem of identifying tax residence arises, why it is undesirable and describes possible  solutions.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114879109","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
Evolution of Lithuania’s Approach towards Writing of Personal Names in the Official Documents: On the Verge of Liberalisation? 立陶宛公文人名书写方式的演变:走向自由化?
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.6746
Kiryl Kascian
{"title":"Evolution of Lithuania’s Approach towards Writing of Personal Names in the Official Documents: On the Verge of Liberalisation?","authors":"Kiryl Kascian","doi":"10.53116/pgaflr.6746","DOIUrl":"https://doi.org/10.53116/pgaflr.6746","url":null,"abstract":"On 18 January 2022, the parliament of Lithuania adopted the law on writing personal names in the official documents. Having substantially liberalised the existing practice, the law, however, offered only a partial solution because it did not sanction the use of non-Lithuanian diacritical characters. Based on the relevant legal, linguistic and historical contexts, relevant Lithuanian legislation and case law, this study analyses the evolution of Lithuania’s approach towards the writing of its citizens’ personal names in official documents. The text shows that the significant changes that took place in Lithuanian society during the last 30 years have resulted in a partial liberalisation of these practices. The recent case law suggests that the state is on the verge of accepting full liberalisation, particularly if relevant interwar legislation and a broader understanding of historical traditions of the Lithuanian language will be taken into account. However, the Constitutional Court plays a key role in determining the contents and directions of this process.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126371363","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
Information Security Awareness in Public Administrations at an International Level 信息安全意识在公共管理中的国际水平
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2019.2.3
Lilla Garayová
{"title":"Information Security Awareness in Public Administrations at an International Level","authors":"Lilla Garayová","doi":"10.53116/pgaflr.2019.2.3","DOIUrl":"https://doi.org/10.53116/pgaflr.2019.2.3","url":null,"abstract":"Privacy and data protection laws have changed significantly over the last two decades. The highly networked and interconnected world we live in today was only a flash on the horizon in the 1990s. The Internet itself was still a whole new innovation for many people. Many businesses have not had a public website yet. Concepts, such as online social media platforms, did not exist – and certainly no one thought about how they should be regulated. Smartphones, wearable technology and artificial intelligence have made huge leaps over the past 20 years – powered by new ways of data acquisition and processing. As a result, courts and regulators have increasingly had to adapt the aging data protection laws to suit a constantly changing world for which they were simply not designed. Government digital agendas worldwide go hand in hand with this fast-paced digital evolution. Information security and awareness should be a crucial part of public administration agendas with the primary goal to protect information of all types and origins.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114581413","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
The Efficiency of Tax Collection in the Czech Republic 捷克共和国的税收征收效率
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2019.2.7
Eva Tomášková
{"title":"The Efficiency of Tax Collection in the Czech Republic","authors":"Eva Tomášková","doi":"10.53116/pgaflr.2019.2.7","DOIUrl":"https://doi.org/10.53116/pgaflr.2019.2.7","url":null,"abstract":"This paper deals with the efficiency of tax collection in the Czech Republic. The first part of this paper describes theoretical approaches to efficiency of taxes. Considering the aim of the article, there are no mathematical models of efficiency presented. The second part introduces efficiency from the point of view of law. The next part involves the application of efficiency of tax collection, especially how to measure efficiency and the main barriers for its establishment in the Czech Republic. The last part of the paper offers the summing up of gained knowledge. The aim of this paper is to detect if the current approach to tax collection contributes to higher efficiency.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114703453","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
The Constitutional Implications of Drones, Facial Recognition Technology and CCTV 无人机、面部识别技术和闭路电视的宪法含义
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2021.2.5
Russell L. Weaver
{"title":"The Constitutional Implications of Drones, Facial Recognition Technology and CCTV","authors":"Russell L. Weaver","doi":"10.53116/pgaflr.2021.2.5","DOIUrl":"https://doi.org/10.53116/pgaflr.2021.2.5","url":null,"abstract":"Over the centuries, new forms of surveillance technology have emerged. At the founding of the U.S., the government did not have sophisticated spying and surveillance technologies at its disposal. In the eighteenth century, the police might have tried to eavesdrop on their fellow citizens in taverns or other public settings, or they might have listened outside a suspect’s window. However, without the advanced technologies that exist today, the opportunities for successful eavesdropping were very limited. Today, surveillance technologies have gone high tech, creating Orwellian possibilities for snooping. As one commentator observed as far back as 1974, “rapid technological advances and the consequent recognition of the ‘frightening paraphernalia which the vaunted marvels of an electronic age may visit upon human society’ have underlined the possibility of worse horrors yet to come”. This article examines how the U.S. courts are dealing with three different types of technology: CCTV, facial recognition and drones.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126582201","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
Protection of a Weaker Party in Public Interest – Material Scope of the Directive on Unfair Trading Practices in Business-to-Business Relationships in the Agricultural and Food Supply Chain 保护弱势一方的公共利益-农业和食品供应链中企业对企业关系中的不公平贸易行为指令的主要范围
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2020.1.4
M. Knapp
{"title":"Protection of a Weaker Party in Public Interest – Material Scope of the Directive on Unfair Trading Practices in Business-to-Business Relationships in the Agricultural and Food Supply Chain","authors":"M. Knapp","doi":"10.53116/pgaflr.2020.1.4","DOIUrl":"https://doi.org/10.53116/pgaflr.2020.1.4","url":null,"abstract":"The article focuses on the scope of the Directive (EU) 2019/633 of the European Parliament and of the Council of 17 April 2019 on unfair trading practices in business-to-business relationships in the agricultural and food supply chain. It discusses recent developments in regulatory approach to unfair trading practices. It analyses steps taken towards uniformity in this area of law within the EU and contemplates whether there is a need for further harmonisation. The article attempts to evaluate the scope of the UTP Directive, focusing mainly on a material scope inherently linked to the notion of “agricultural and food products” and characteristics of unfair trading practices. It also discusses whether Member States should consider widening the national regulations beyond food supply chain so that their scope would cover vertical relationships in every sector of the economy.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"123 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122305903","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
Blockchain Technology – Current Status, Challenges and Perspectives in Tax and Customs Law 区块链技术——税法和海关法的现状、挑战和前景
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2019.2.4
Ladislav Hrabčák, Monika Stojáková
{"title":"Blockchain Technology – Current Status, Challenges and Perspectives in Tax and Customs Law","authors":"Ladislav Hrabčák, Monika Stojáková","doi":"10.53116/pgaflr.2019.2.4","DOIUrl":"https://doi.org/10.53116/pgaflr.2019.2.4","url":null,"abstract":"One of the hallmarks of the 21st century society is rapid technological progress. It must be addressed by national legal systems, which is another theme discussed in this article. Blockchain technology is one of the most current issues, not only in information technology, but also in law.This paper aims to assess the current legal situation and to reflect on the challenges and perspectives that are undoubtedly related to Blockchain, as it focuses on tax and customs law. Whether Blockchain is capable of contributing to more efficient tax and customs collection is a fundamental hypothesis that we will attempt to confirm or refute.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128940609","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
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