Search results

1

Executive compensation, share ownership, and earnings management of banks in Nigeria

100%

Farouk M. A., Ahmed Z.-R. A.

Journal of Economics and Management

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2023

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vol. 45

26-43

EN

Aim/purpose – Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in Nigeria. Design/methodology/approach – Panel Least Square regression and Stata 13 were used for the estimation. The secondary data source was employed and extracted from the banks’ published financial statements covering the period from 2007-2018. Postestimation tests, including normality tests of standard error, heteroscedasticity, and multicollinearity, were carried out to validate the outcome. Executive compensation variable is represented by Chief Executive Officer Pay (CEO Pay), Board Chairman’s compensation, and the highestpaid director, while executive share ownership represents the mod-erator variable. Chang et al. (2008) model was used to proxy earnings management. Findings – The findings revealed that CEO Pay increases the banks’ level of earnings management, while after moderation with executive share ownership; CEO pay decreases the possibilities of earnings management by banks. Compensation to Chairmen of the banks decreases the level of earnings management of banks. However, an increase in share ownership of the board with an increase in compensation to chairmen of banks’ boards increases the earnings management practices of the management of the banks. Research implications/limitations – The findings imply that the executive ownership interest should be made to align with that of the minority shareholders following an increase in their stake so that they can act in the overall best interest of the owners. The study is limited to only the banking sector and some specific executive compensation variables. Originality/value/contribution – The utilization of the highest paid director variable and use of share ownership as a moderator between executive compensations and earnings management.

2

Model władzy w państwach postsowieckich

100%

Kużelewska E., Bartnicki A. R.

Politeja : Pismo Wydziału Studiów Miedzynarodowych i Politycznych Uniwersytetu Jagiellońskiego

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2016

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issue 41

263-278

EN

The aim of this article is to show the evolution of the model of power in the former Soviet states on the example of Belarus, Azerbaijan and Central Asian states (Kazakhstan, Kyrgyzstan, Uzbekistan, Tajikistan and Turkmenistan). The research task of this article is to answer the following questions: Why in the post- Soviet states the most attractive and the most effective is the quasi-authoritarian system? Which factors influenced on deep-rooted authoritarianism in analyzed counties? Why the post-Soviet republics society accepts such a model? And finally, are any chances of the regime’s transition towards the classical democratic system? The role of the referendum in increasing the power of the president will be explored, too.

3

The Code of the Administrative Procedures according to the Principle of the Power Separation and Balancing in the Central and Local Government Bodies in Albania

100%

Sadushi M., Shatku S.

Academicus. International Scientific Journal

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2017

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issue 16

133-140

EN

Different authors at different times have given an unequal definition to the term of public administration compared to what it is used today. The author Georges Vestel has defined the public administration as “the set of activities aimed at maintaining the public peace and meeting other needs of the general interest. This definition corresponds to the etymology of the term administration - “administration” which means “to serve”. But Jean-Jacques Rousseau in his work, Social Charter, defined the public administration under the government term. He stated that: “I call a government or a supreme administration the legitimate exercise of the executive power. Some authors use “administrative” and “executive” terms in an alternate way, with the same meaning. Other authors make a clear distinction between terms. They define the state administration as “an activity which is carried out for the concrete fulfilment of the functions of the state and the duties of the organs of the state administration”. So these authors distinguish the state administration from the executive activity which the executive bodies perform. The paper aims to suggest a set of strategies and improvements by starting from a theoretical background of the definition of power balance and separation in public administration and governing bodies and its evolutionary definition over time, and by reflecting those findings as a set of suggestions, by considering the actual Albanian Code of Administrative procedures, strategies and practices.

4

Przemiany polityczno-ustrojowe w Federacji Rosyjskiej w okresie pierwszej prezydentury Władimira Putina (2000-2008) – zagadnienia wybrane

75%

Szukalski J.

Przegląd Wschodnioeuropejski

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2023

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vol. 2

201-214

EN

Legal-political changes in the Russian Federation during the first presidency of Vladimir Putin, covering the years 2000-2008, are the subject of the article. The study first focuses on the strengthening of executive power, both at the central and regional levels, consolidating the power camp and shaping the political system of the state. In the period under analysis, the powers of the President of the Russian Federation were increased, the Federation Council was weakened, control over the regions was strengthened, and a number of rights and freedoms of citizens were limited. In his actions, Putin relied on the power ministries and secured the loyalty of the State Duma and the oligarchs. The United Russia party became his political base. Putin’s political opponents and competitors were ruthlessly eliminated from political life. An analysis of the features of the political system of the Russian Federation indicates that it had become an authoritarian state.

5

Instytucjonalne bariery w realizacji polityki publicznej

71%

Dudzińska A.

Studia z Polityki Publicznej

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2015

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vol. 2

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issue 3(7)

159-173

EN

The main obstacles in the implementation of public policies emerge at the earlier stages of the agenda-setting and the formulation of goals due to institutional constraints. They comprise the ambiguities about the governing center and thus about the real actors of the public policy process. The government fully controls the legislation, although this results from a functional unity of the executive and the legislative powers rather than from formal regulations. The parliament gets deprived of its influence on public policy. The government, however, is not able to fulfill its functions, either. The evidence shows that the main actor in programming public policy is the administration, and the decision-taking process is dispersed among separate ministries without any real coordination and oversight. The law is an instrument of communicating decisions taken at the pre-legislative stage. The use of objective data and public consultations is occasional, although they

PL

Bariery w realizacji polityki publicznej pojawiają się na długo przed przystąpieniem do jej wdrażania. Wadliwe instytucje utrudniają właściwą identyfikację problemów i formułowanie polityki. Głównym problemem jest brak określenia centrum decyzyjnego, będącego głównym podmiotem odpowiedzialnym za tworzenie polityki publicznej. Funkcjonalne splecenie władzy ustawodawczej i wykonawczej pozbawia parlament wpływu na kształt polityki publicznej. Również rząd nie pełni przypisanej mu funkcji prowadzenia polityki. Dane z badań świadczą o przejęciu tej funkcji przez resorty i braku koordynacji działań legislacyjnych. Prawo jest instrumentem komunikowania wcześniej podjętych decyzji. Nie wykorzystuje się obiektywnej wiedzy ani konsultacji społecznych, które mogłyby równoważyć malejącą rolę parlamentu. Utrudnia to dobranie właściwych instrumentów realizacji polityki.

6

Status ustrojowy władzy wykonawczej w Belgii

71%

Kużelewska E.

Przegląd Politologiczny

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2017

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issue 1

21-32

EN

Belgium is a founding member of the European Union (EU). It is a trilingual federation, consisting of four different entities constituted on the basis of language. The linguistic groups within the Belgian population have had a long history of conflict. For many years, tensions between the French and Dutch speaking areas have been ameliorated through the principle of “territoriality.” The application of this principle resulted in the division of the country into three areas: the Flemish Region (the Dutchspeaking region in the north), the Walloon Region (the French speaking region in the south) and the Brussels-Capital Region (officially bilingual but predominantly francophone). In each of those areas, only one language has official status, and the speakers of other national languages residing there have no linguistic rights. The principle of territoriality has resolved some tensions between the linguistic groups by guaranteeing linguistic rights within geographic boundaries, yet it has not fully resolved them. The Belgian experience in dealing with a multicultural and multi-linguistic polity will clearly provide valuable insights for other national groups wrestling with the ever-increasing heterogeneity among their linguistic populations. More important in the short term, however, is the ongoing struggle for dominance between French and Dutch speakers within Belgium. The specificity of the Belgian federal system is also reflected in the executive power.

PL

Artykuł koncentruje się na władzy wykonawczej w Belgii na poziomie federalnym. Omówione są tu organy egzekutywy, ich miejsce w rozwiązaniach ustrojowych oraz faktyczna rola w sprawowaniu władzy. Wyjaśniony został proces formowania rządu i trudności w sformowaniu gabinetu koalicyjnego. Wskazano także źródła konstytucjonalizmu belgijskiego i konstytucyjne podstawy ustroju Belgii.

7

The Short History of the Rule of Law in the United States (1954-2016)

63%

Rowberry R.

Studia Iuridica

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2019

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vol. 79

14-28

EN

Many Americans and outside observers assume that the United States of America was founded upon a cluster of principles known as the “Rule of Law”. Indeed, Articles I, II, and III of the United States Constitution of 1789, purportedly establish the rights and authorities of three co-equal branches of government: the legislative, executive, and judicial branches. Adherence to the Rule of Law in the United States, however, has a much shorter history. During the 18th, 19th and early 20th centuries, the President of the United States – leader of the executive branch—often ignored or contradicted decisions by the judiciary when it served their ambitions. Monumental architecture and actions by early Justices on the U.S. Supreme Court also testify that the judiciary was the least respected branch in the U.S. government. Not until 1954 with the landmark U.S. Supreme Court decision of Brown v. Board of Education and its vigorous enforcement by the President of the United States – nearly 200 years after America’s founding – can the United States accurately be described as a nation that consistently follows the Rule of Law. With the repeated questionable and unconstitutional tactics deployed by the Trump administration, however, this period of the Rule of Law in the United States is waning. To prevent its continued decline, the Rule of Law in the United States (and elsewhere) must be vigorously protected and nurtured. For in the end, the Rule of Law is merely an idea, a belief that must be acted upon to be realized. When not constantly protected and cultivated, the Rule of Law can and will wither.

8

Podmiotowość, wolność i ludzkie działanie

63%

Miklaszewska J.

Zarządzanie Publiczne / Public Governance

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2014

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issue 3(29)

125-133

PL

W artykule tym analizowana jest relacja pomiędzy koncepcją jednostki a jej zdolnością do podejmowania wolnych i racjonalnych wyborów, zarówno indywidualnych jak i zbiorowych. Problem ten podejmują w swych pracach współcześni liberalni filozofowie i ekonomiści: Arrow, Buchanan, Rawls i Sen. Ten ostatni koncentruje uwagę na indywidualnym działającym podmiocie i na pojęciu zdolności, które wynikają z wolności jednostki, oraz stanowią podstawę dla stworzonej przez niego teorii sprawiedliwości. Badania te dowodzą, że liberalna filozofia polityczna oraz ekonomia są obecnie uprawiane jako dziedziny nie wolne od wartościowania.

EN

This paper analyzes the relationship between the concept of the individual and their ability to make free and rational choices, both individual and collective. The problem has been discussed in the works of many contemporary liberal philosophers and economists: Arrow, Buchanan, Rawls, and Sen. The latter focuses mainly on an acting person and on the concept of capabilities which stem from freedom of the individual, and create the basis for the theory of justice. These studies show that liberal political philosophy and economics can no longer be considered a value-free domain.

9

Parlamenty Europy Środkowej i Wschodniej jako podmioty polityki. Przyczynek do dyskusji o podmiotowości organizacji politycznej

63%

Antoszewski A.

Zarządzanie Publiczne / Public Governance

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2014

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issue 3(29)

115-124

PL

Przejście od komunizmu do demokracji pociąga za sobą transformację instytucji politycznych i relacji między nimi. Demokratyzacja pokomunistyczna oznacza m.in. uzyskanie przez parlament pozycji autonomicznego aktora polityki. Osiągnięcie tego efektu wymaga nie tylko profesjonalizacji parlamentu, zmian w jego strukturze organizacyjnej czy okrzepnięcia roli frakcji parlamentarnych, lecz także ograniczenia dążeń władzy wykonawczej do uczynienia z parlamentu „maszyny do głosowania”. W początkowym okresie transformacji autonomia parlamentu uległa znacznemu rozszerzeniu. Stał się on rzeczywistym podmiotem decyzji politycznych o znacznym ciężarze gatunkowym. Wprowadzono istotne gwarancje jego niezależności od egzekutywy. Niemniej jednak w miarę upływu czasu poziom autonomii, a co za tym idzie, mocy sprawczej parlamentu ulega obniżeniu. Wzrasta jego zależność od rządu i prezydenta, a także od partii politycznych. Czynnikiem ograniczającym swobodę działania parlamentu jest też europeizacja polityki. Parlament w coraz większym stopniu staje się miejscem ratyfikacji decyzji podejmowanych przez innych aktorów.

EN

The transition from communism to democracy is followed by the transformation of main political institutions. Postcommunist democratization means, among others, the metamorphosis of a “rubber stamp” parliament into a real political actor. It requires the professionalization of MPs (reduction of the number of novices), changes in internal organization, and strengthening of political parliamentary groups, as well as the limitation of the power of the executive. This paper shows that in the initial period of political transformation, the autonomy of the parliament was expanded so that it became a real decision maker, creating the framework of the new political system. In time, the level of autonomy and of political capacity has decreased. The dependence on the executive and on political parties has grown. The Europeanization of the politics has also been the factor limiting its freedom to act independently. As a result, the parliament has returned to the role of the body that ratifies the decisions made by other actors.

10

Problematyka reprezentacji i odpowiedzialności w kontekście funkcjonowania amerykańskiego urzędu Solicior General

63%

Laidler P.

Wrocławskie Studia Politologiczne

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2014

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vol. 17

65 - 83

EN

The purpose of the article is to confront two leading theories of representation and accountability of the Office of U.S. Solicitor General (SG), responsible for arguing for the United States in cases before the U.S. Supreme Court. The first theory gives the primary role to the president and the executive as the main actors which are represented by activities undertaken by SG in the Court. The second theory underlines the role of judiciary in argumentation prepared by SG for the Court thus proving close relationship between the Office and the Justices. Author gives some other possible answers to the question of actual source of representation and accountability of contemporary U.S. Solicitors’ General.

11

Performance based compensation – a practical guidance on remuneration of corporate executives

63%

Kecskés A., Halász V.

Studia Prawno-Ekonomiczne

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2014

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vol. XCII (92)

69-90

EN

W ostatnich dziesięcioleciach nastąpiły istotne zmiany w zakresie wynagrodzeń osób zarządzających firmami. Nie tylko tendencja wzrostu tych wynagrodzeń, lecz także znaczące przejście w kierunku uwzględniania czynników opartych na wyniku i (szczególnie) wartości rynkowej firmy, sprawiły, że zjawisko to zwróciło uwagę prawników i ekonomistów. W artykule tym autorzy, w oparciu o obowiązujące regulacje prawne, chcieliby rzucić światło na praktyczne aspekty określania wysokości uposażeń osób zarządzających korporacjami.

12

The Evolution of the Systemic Position of the Prime Minister of Hungary - Legal Regulations and Constitutional Practice

51%

Wojnicki J.

Przegląd Prawa Konstytucyjnego

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2020

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issue 5 (57)

481-499

EN

The article discusses the issues of evolution of the political position of heads of government in Hungary. The time frame is between 1990 and 2020. A wide historical spectrum is included as well, showing the transformations of the supreme bodies of state power. After 1989, Hungary opted to establish a parliamentary cabinet system, with some strengthening of the government’s powers. The institution of the Prime Minister has become a real instrument of political power for the leaders of political factions in the countries discussed. The analysis takes into account both constitutional regulations and political practice over the past nearly 30 years. A particular strengthening of the political position of the Prime Minister can be seen after 2010.

PL

W artykule poruszono problematykę ewolucji pozycji politycznej szefów rządów na Węgrzech. Ramy czasowe obejmują lata 1990-2020. Uwzględniono również szerokie spektrum historyczne, ukazujące przemiany najwyższych organów władzy państwowej. Po 1989 r. Węgry zdecydowały się na ustanowienie parlamentarnego systemu gabinetów, z pewnym wzmocnieniem uprawnień rządu. Instytucja Prezesa Rady Ministrów stała się realnym instrumentem władzy politycznej przywódców frakcji politycznych w omawianych krajach. Analiza uwzględnia zarówno regulacje konstytucyjne, jak i praktykę polityczną ostatnich prawie 30 lat. Szczególne wzmocnienie pozycji politycznej Prezesa Rady Ministrów widać po 2010 r.

13

Механизм конституционно-правовой ответсвенности исполнительной власти в ебропейских странах

51%

Chepus A. V.

De Securitate et Defensione. O Bezpieczeństwie i Obronności

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2016

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issue 2(2)

68-77

RU

В процессе анализа источников, описывающих реализацию механизма ответственности исполнительной власти в европейских странах, исследовательский интерес автора был направлен на изучение неоднородности и разнообразия правовых норм в законодательстве многих стран Европы, где регламентирован механизм парламентской ответственности правительства, а также близости некоторых норм законодательной регламентации механизмов ответственности исполнительной власти в странах Европы и Российской Федерации. Особое внимание уделено вопросам ответственности министров, их правовому статусу, а также взаимодействию с парламентами. Также в статье исследованы формы парламентской ответственности правительства: вотум недоверия, отказ в доверии и процедура импичмента. В завершении статьи автор приходит к выводу, что в России происходит сочетание ее исторических особенностей правового регулирования института ответственности исполнительной власти перед законодательной и внедрения ряда новых, передовых идей, существующих в странах Европы.

EN

During the analysis of sources on the implementation of mechanism responsibility of executive power in the European countries, the research interests of the author was aimed to analyze the heterogeneity and differences between the legal norms in the legislation of European countries, where the mechanism of parliamentary responsibility of the government has been subjected to regulations as well as the convergence of some legal norms relating to the responsibility mechanism of executive in the countries of Europe and the Russian Federation. Particular attention was paid to the issues of responsibility of ministers, their legal status, as well as cooperation with the parliament. Furthermore, in the article forms of parliamentary responsibility of the government were examined: motion confidence, denial of appointment and the impeachment procedure. At the end of the article the author concludes that in Russia attempts are made to connect its historical peculiarities of legal regulation of the responsibility institution of the executive to the legislature and to introduce a number of new guiding ideas existing in European countries.

Refine search results

Executive compensation, share ownership, and earnings management of banks in Nigeria

Model władzy w państwach postsowieckich

The Code of the Administrative Procedures according to the Principle of the Power Separation and Balancing in the Central and Local Government Bodies in Albania

Przemiany polityczno-ustrojowe w Federacji Rosyjskiej w okresie pierwszej prezydentury Władimira Putina (2000-2008) – zagadnienia wybrane

Instytucjonalne bariery w realizacji polityki publicznej

Status ustrojowy władzy wykonawczej w Belgii

The Short History of the Rule of Law in the United States (1954-2016)

Podmiotowość, wolność i ludzkie działanie

Parlamenty Europy Środkowej i Wschodniej jako podmioty polityki. Przyczynek do dyskusji o podmiotowości organizacji politycznej

Problematyka reprezentacji i odpowiedzialności w kontekście funkcjonowania amerykańskiego urzędu Solicior General

Performance based compensation – a practical guidance on remuneration of corporate executives

The Evolution of the Systemic Position of the Prime Minister of Hungary - Legal Regulations and Constitutional Practice

Механизм конституционно-правовой ответсвенности исполнительной власти в ебропейских странах