Related Party Transactions: A Series of Relevant Considerations
Lately, the legislation has introduced more requirements regarding related party transactions. Thus, the most recent regulation on this matter is the Order of the President of the National Agency for Fiscal Administration No.
Mirela PĂUNESCU +2 more
doaj +1 more source
FORMATION OF THE ENTITY'S ACCOUNTING POLICIES WITH REGARD TO RELATED PARTIES
The article solved the problem concerning the development and practical application of accounting policies with regards to related parties. One element of the company’s accounting policies is to establish the principles of classification of related ...
B. Zasadnyi
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Economic performance or electoral necessity? Evaluating the system of voluntary income to political parties [PDF]
Whilst the public funding of political parties is the norm in western democracies, its comprehensive introduction has been resisted in Britain. Political and electoral arrangements in Britain require parties to function and campaign on a regular basis ...
Adamany D. W. +31 more
core +1 more source
Investigating accountability of state subsidies for political parties
Regulations stipulate that a political party must prepare financial reports to facilitate sound financial management and accountability of the state subsidies it receives.
Chandra Puspita Kurniawati +4 more
doaj +3 more sources
Long-Term Economic Hardship and Non-Mainstream Voting in Canada [PDF]
Canadian voting behaviour from 1979 to 2000 is examined by relating long-term economic changes to support for “non-mainstream” parties, defined as parties other than the Liberals or Progressive Conservatives. This long-term perspective is unique, in that
Perrella, Andrea M.L.
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Financing Political Parties and Electoral Campaigns in Romania – Challenges for Professional Accountants [PDF]
The purpose of this paper is to review the scientific literature that explores the issue of funding political parties and election campaigns. The way whereby the parties manage to mobilize the financial resources to finance the activity is an important ...
Iuliana Oana MIHAI, Riana Iren RADU
doaj +1 more source
Models of Party Democracy : Patterns of Party Regulation in Post-War European Constitutions [PDF]
This article investigates the ways in which political parties are codified in modern democratic constitutions, providing a unique cross-sectional and longitudinal overview of the patterns of party constitutionalization in post-war Europe.
Blondel +20 more
core +2 more sources
Turkish voter response to government incompetence and corruption related to the 1999 earthquakes [PDF]
The two major earthquakes which struck northwestern Turkey in 1999, caused enormous amounts of death and destruction, and exposed rampant government corruption involving construction and zoning code violations, as a factor magnifying the disaster.
Akarca, Ali T., Tansel, Aysit
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Related Parties’ Transactions: A Literature Overview on Auditor’s Risk [PDF]
The aim of this paper is to examine the nature of related party transactions, how they are reflected in the context of a financial audit and the challenges of resolving risk management issues, detecting fraud and the effects of coordinating these ...
Lioara-Veronica Pasc +1 more
doaj
The cooperative competitive citizen [PDF]
Each human group and each society is a complex system of cooperative and competitive relationships. These two relations are intertwined, however, it is not indifferent in what way and to what extent.
Fülöp, Márta, Takács, Szabolcs
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