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We analyze the partisanship of Commissioners at the SEC and Governors at the Federal Reserve Board. Using recent advances in machine learning, we identify partisan phrases in Congress, such as "red tape" and "climate change," and observe their usage among regulators. Although the Fed has remained relatively nonpartisan throughout our sample period (1930–2019), we find that partisanship among SEC Commissioners rose to an all-time high during the 2010-2019 period, driven by more-partisan Commissioners replacing less-partisan ones. Partisanship at the SEC appears in both the language of new SEC rules and the voting behavior of SEC Commissioners. Authors have furnished an Internet Appendix , which is available on the Oxford University Press Web site next to the link to the final published paper online. [ABSTRACT FROM AUTHOR]

Following the first EU procurement directive (2004), EU institutions redefined public procurement as part of the single market, imposed protections of bidders, and spelled out how these rights should be balanced against labor and environmental standards. Jaehrling and Stiehm show how public procurement professionals can become engaged in an institutional experiment for better work. Karen Jaehrling and Christin Stiehm's new book on public procurement in Germany channels Karl Polanyi. [Extracted from the article]

This study investigates how nationality and partisanship, two personal attributes of Commissioners, influence member states' bargaining success in EU law making. Building on principal-agent theory, it is expected that countries with close national and political linkages to the Commissioner responsible for negotiating a proposal are more successful in attaining their preferred outcomes. The hypotheses are tested using a linear regression model on the DEUIII dataset. Overall, the analysis demonstrates that a state has more bargaining success when the responsible Commissioner comes from that state or is affiliated with the same European Parliament party group as one of the governing parties in that state. Moreover, shared national ties moderate the detrimental effect of preference disagreements with the Commission on states' success. The study contributes to the literature by showing that Commissioners are not independent but political actors who can act autonomously and successfully pursue the preferences of their home countries and parties. [ABSTRACT FROM AUTHOR]

The European Union is the only international organisation that has a parliament where taxation is debated and legislated on. Along with foreign affairs and defense, however, taxation is also one of the few policy areas that is subject to unanimity voting among member-states. This creates a responsiveness-responsibility dilemma that the European Commission has tried to navigate by constructing responsiveness to public demands for tax justice as a political imperative. In this article, I apply the concept of 'political work' to analyse EU tax policy between 2014 and 2019 and show the ways in which the politics of responsiveness partly eroded the institutional constraints of responsibility vis-à-vis member states. As I document, the Commission's political work was initially successful but then lost momentum, as a handful of governments managed to veto efforts in the Council and push the issue to the OECD, where it was stalled by the United States until the election of Joe Biden. [ABSTRACT FROM AUTHOR]

Copyright of JDM: Jurnal Dinamika Manajemen is the property of Universitas Negeri Semarang, Fakultas Ekonomi, Jurusan Manajemen and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines directors’ accountability for company sales results and commissioners’ actions in asset recovery regarding an embezzlement case involving Conti Chandra, a Director at PT. Bangun Mega Semesta (BMS) in Hotel Batam City Condotel (BCC). Relevant court decisions include Supreme Court Decision No. 567K/PID/2016, Pekanbaru High Court Decision No. 212/Pid.B/2015, and Batam District Court Decision No. 321/Pid.B/2015. It focuses on two main issues: corporate managers’ accountability based on Law No. 40 of 2007 on limited liability companies and criminal liability for “embezzlement crime in position” within a limited liability company. The study uses a normative legal research method with a descriptive approach, relying on secondary data and qualitative analysis. Findings indicate corporate managers’ accountability during general meetings of shareholders. Criminal liability for embezzlement relates to directors’ fiduciary duty to shareholders, requiring prudence, responsibility, and good faith. Two recommendations are proposed: First, The Indonesian government should revise the limited liability company law on holding directors and commissioners accountable for neglecting management and supervision duties and emphasizing fiduciary duty. Second, the Directors of Batam City Condotel should adhere to fiduciary duty principles under the board of commissioners’ supervision. [ABSTRACT FROM AUTHOR]

In the article, the author discusses the state of the legal profession in Utah and his recommendations to improve the legal practice and the Utah State Bar. Also cited are the need to make some legal services more accessible to people and his experiences as member of the bar including his accomplishments and programs as a bar commissioner.

Purpose: The first objective of this study is to analyze the presence of women boards of commissioners (WBoC) and firm performance (FP). Subsequently, the second objective is to analyze the role of family ownership (FO) in strengthening the influence of WBoC on FP. Design/methodology/approach: This study used secondary data with a sample of all companies listed on the Indonesia Stock Exchange from 2017 to 2021. Accordingly, a total of 788 observations were employed and data were analyzed using moderate regression analysis with unbalanced panel data. Findings: The results revealed that WBoC had no effect on FP as measured by TQ and ROA. Empirical research has also shown that FO strengthens WBoC in increasing ROA and TQ. Research limitations/implications: In Indonesia, the portion of the representation of each company's women board of commissioners involves only one member at an average of 78%. Besides, as many as 22% of companies with a board of commissioners have more or equal to 2 members. Practical implications: The findings serve as a guide for stockholders in choosing capable women board of commissioners for an effective supervisory system that drives the success of businesses. Originality/value: This study brings forth FO as a moderating variable in the influence of WBoC on FP by adopting a multi-theoretical framework (agency theory, resource dependence theory (RDT), and socioemotional welfare theory (SEW)), which helps explain the various reasons that determine FP. [ABSTRACT FROM AUTHOR]

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose - This study aims to analyze the effect of the fraud hexagon factor on fraudulent financial reporting and the role of the audit committee and independent commissioners in moderating this influence relationship. Design/methodology/approach - The population in this study are all mining sector companies listed on the IDX 2016-2019. The sample of this study was 27 companies with 95 units of analysis taken based on the purposive sampling method. This research uses the logistic regression analysis technique. Findings - The result of this study indicates that Financial Stability has a positive and significant effect on Fraudulent Financial Reporting. Meanwhile, Auditor Change, Political Connection, CEO Duality, Nature of Industry, and Change of Directors hurt Fraudulent Financial Reporting. in addition, the audit committee was able to weaken Financial Stability, Political Connections, and the Nature of Industry. The audit committee could not weaken the Change of Auditor, CEO Duality and Change of Directors. Independent Commissioners can weaken Financial Stability, Auditor Change, Political Connections, and Change of Directors. The Independent Commissioner is not able to weaken the CEO of Duality and Nature of Industry. Research limitations/implications - The limitation of this study is that it only uses the audit committee and independent commissioners as proxies and GCG. Originality/value - This study uses the perspective of hexagon theory which is still rare research taking a sample of companies in the mining sector because according to ACFE 2020 it shows that the sector has experienced the largest losses in the world due to fraud. According to the Indonesian Fraud Survey, mining is ranked the third study. This method uses the independent commissioner and an audit committee variable as moderating. [ABSTRACT FROM AUTHOR]

This research aims to determine the influence of company size, leverage, sales growth, and financial distress on tax avoidance moderated by independent commissioners in property and real estate sector companies listed on the IDX for the 2019-2022 period. The independent variables in this research are company size, leverage, sales growth, and financial distress. The dependent variable in this research is tax avoidance. The moderating variable in this research is independent commissioner. This population study includes companies listed on the IDX in 2019-2022. The analysis technique used is panel data regression analysis with eviews v.10 software and Microsoft Excel. The results of this research show that company size has no significant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, sales growth has no significant effect on tax avoidance, financial distress has a negative and significant effect on tax avoidance. independent commissioners have a positive and significant effect on tax avoidance, independent commissioners can moderate company size on tax avoidance, independent commissioners are able to moderate leverage on tax avoidance. Independent commissioners cannot moderate sales growth against tax avoidance. Independent commissioners cannot moderate financial distress towards tax avoidance in property and real estate sub-sector companies listed on the IDX for the 2019-2022 period. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Islamic Civilization (IMD) is the property of Journal of Islamic Civilization and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

To explore what we call the 'European art of governing', this article examines the Cabinets of the members of the European Commission. They function at the interface between levels and modes of governance, between the Commission and Member State governments, between national interests (of capitals) and sectoral interests (their portfolios). A new interpretation of the 'denationalization' process is given, focusing more on profiles than on practices. Cabinets have been remarkably stable since the end of the 1960s in their role as conduits of collegiality. However they also reflect a new form of 'intergovernmentalization' of the Commission. Using a historical and sociological approach, the article shows how collegiality at the Commission has been exercised since the Delors period of presidentialization and Juncker's introduction of real Vice-Presidents, generating complex forms of competition between horizontal and vertical coordination processes. [ABSTRACT FROM AUTHOR]

This article studies the Ferguson Commission, the government-appointed commission tasked with studying the 2014 uprising in Ferguson, Missouri. Using an original research design that relies on elite interviews of Ferguson Commissioners and community leaders, as well as content analysis, I analyze the commission process and outcome, primarily through the lens of conflict theory, urban governance theory, and theories regarding race-driven urban policy outcomes. Previous research has shown that riot commissions do nothing more than give the appearance of strong and responsive government action during an uncertain time of racial unrest, while at the same time undermining any larger civil rights message involved in the violence. Here, I analyze the Ferguson Commission to see if it similarly operated as a mechanism of evasion. I find that the commission, so far, has not handled the uprising in the same way—a promising sign for the way in which government responds to racial tension. [ABSTRACT FROM AUTHOR]

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article analyzes the role and place of the ECHR Commissioner in the system of entities that ensure the protection of human and citizen rights and freedoms in Ukraine. It has been established that over the past thirty years, a system of public-authority subjects has been formed in Ukraine, the main duty of which is to ensure the protection of human and citizen rights and freedoms. It was established that the term "system of public-authority entities" means the coordinated work of all elements that make up such a system. However, the analysis of special literature shows that only a few scientific sources try, firstly, to name a complete list of elements of such a system, and secondly, to characterize its interaction among themselves as elements of a single system. It has been proven that the system of entities that ensure the protection of human and citizen rights and freedoms must meet the following criteria: 1) must have a set of elements sufficient for its viability; 2) its elements interact with each other and complement each other, which gives the system integrity and stability; 3) is effective and viable if it is unfavorable to external negative and destructive manifestations. It was found that the concept of "a system of entities that ensure the protection of human and citizen rights and freedoms in Ukraine" is characterized by the following features: a) we are talking about public-authority entities that exercise their powers, firstly, as representatives of legislative, judicial and executive power, secondly, as state bodies that do not belong to any of the branches of state power; b) the term "ensuring protection" allows the subjects of such a system to include not only law enforcement and judicial bodies that directly exercise jurisdictional protection of human and citizen rights and freedoms in the country, but also subjects that perform non-jurisdictional human rights activities. It was concluded that the system of public-authority entities that ensure the protection of human and citizen rights and freedoms in Ukraine includes: 1) entities that establish the principles of protection of human and citizen rights and freedoms and ensure legal regulation of such protection; 2) entities that, in order to protect the rights and freedoms of individuals, carry out jurisdictional (law enforcement) activities; 3) entities administering justice; 4) entities that carry out activities related to the prevention of violations of the rights and freedoms of individuals; 5) subjects carrying out non-jurisdictional human rights activities. Accordingly, the ECHR Commissioner refers to the public-authority subjects of the executive power that carry out non-jurisdictional human rights activities. [ABSTRACT FROM AUTHOR]

Global warming caused by increased carbon emissions is the impact of company operational activities that use large capacity machines. The research aims to empirically prove the influence of environmental performance, company size and independent board of commissioners on carbon emissions disclosure. The population in the research were energy and basic materials sector companies listed on the Indonesia Stock Exchange during the research period (2018-2021), totaling 165 companies. This sample was determined using purposive sampling and based on existing criteria, 29 companies were obtained with a total of 116 data observations. The data analysis technique uses panel data regression with EViews version 9 software. The research results show that simultaneously environmental performance, company size and independent board of commissioners have a significant influence on carbon emissions disclosure. Partially, environmental performance variables and company size have a significant influence on carbon emissions disclosure. The independent board of commissioners partially does not have a significant influence on carbon emissions disclosure. [ABSTRACT FROM AUTHOR]

Climate change is one of the most important environmental challenges, with academics, corporate practitioners, and governments all paying close attention. The purpose of this study is to investigate the impact of board qualities such as independence, nationality, and busyness on climate change disclosure. The study consists of 44 samples and 216 data observations. Secondary data were gathered from annual reports issued by sample companies between 2018 and 2022. Darus et al. (2020) generated 19 carbon emission disclosure items, which were subjected to content analysis. According to the conclusions of the study, a bigger proportion of independent commissioners and commissioners' busyness favorably affect a company's initiative to publish climate change-related information. This study adds to the limited scholarly literature on the association between board characteristics and non-financial disclosure performance. It has significant implications for managers and regulators to pay closer attention to the effectiveness of commissioners' oversight in supporting company environmental actions. [ABSTRACT FROM AUTHOR]

This research aims to determine the effect of disclosure of carbon emissions and environmental information on firm value with board size as a moderating variable. Disclosure of carbon emissions is a form of corporate transparency to shareholders in the context of overcoming global warming and climate change. This is also believed to increase the value of the company in the long term. The population used in this study are non-financial companies at LQ 45 which are listed on the Indonesia Stock Exchange in the period August 2022 to January 2023. This research method is quantitative using purposive sampling. Based on analysis data, the disclosure of carbon emissions and the disclosure of environmental information have significant positive results on the value of the company. On the other hand, the size of the board of commissioners is still unable to moderate the disclosure of carbon emissuons and disclosure of environmental information on the value of the company. [ABSTRACT FROM AUTHOR]

Archaeologists who study the Native past have a responsibility to the Native present. But our academic training does little to prepare us for advocacy work. Personal interests, ethics, and the precariousness of employment often dictate what can be done. Doing nothing is easier and safer than speaking out, but idleness reinforces the irrelevancy of archaeology to contemporary social issues. Recalling the advocacy decisions of two archaeological ancestors, Alanson B. Skinner and Warren K. Moorehead, helps us to consider how and when archaeologists should act beyond their own job descriptions. Skinner's attempts to educate the White‐public and Moorehead's work to guide governmental policies were not flawless. But their willingness to do something helps us reconsider if we, as individual archaeologists, are doing enough. First and foremost, archaeologists should ensure that their institutions have complied with the spirit of the Native American Graves Protection and Repatriation Act, not just the letter of the law. We should also ensure that we take opportunities to connect the Native past to the Indigenous present, in ways that go beyond land acknowledgements. Archaeologists can be better allies, accomplices, and co‐conspirators. [ABSTRACT FROM AUTHOR]

The aim of the conducted research is to prove the effect proprietorship managerial (X1), and independent board of commissioners (X2) towards imperishable report through adding company breadth as moderating variable. The population includes issuers indexed LQ45 on the IDX in 2018-2021. The samples obtained amounted to 16 with purposive sampling technique. Data panel regression has been used as the analysis technique to encourage the results of this research. It is concluded that the proprietorship managerial (X1) has no influence towards the imperishable report, while board of executive commissioners (X2) has an influence towards the imperishable report. Furthermore, the breadth of company as additional variable cannot take its role as moderation to encourage proprietorship managerial (X1) towards imperishable report. Meanwhile, the breadth of company strengthens the influence of board of executive commissioners (X2) towards the imperishable report. [ABSTRACT FROM AUTHOR]

This article examines the norm-setting role of the OSCE High Commissioner on National Minorities (HCNM), particularly in relation to the evolving interpretation of the Framework Convention for the Protection of National Minorities (FCNM). It explores the interaction between the HCNM's various sets of Recommendations and the work of the Advisory Committee on the FCNM (ACFC). The article argues that while the HCNM's intention when starting the practice of endorsing or drafting thematic recommendations was not focused on norm-setting, its Recommendations have gradually contributed to particularizing international obligations concerning minority rights, especially in areas where the FCNM is less specific. The article highlights the importance of the HCNM and the ACFC in promoting an inclusive approach to minority rights, moving from a protectionist stance to the holistic management of diverse societies. It concludes by identifying factors that contribute to the HCNM's successful norm-setting, such as consultation, collaboration and a bold and creative, yet legally grounded, approach to recommendations. [ABSTRACT FROM AUTHOR]

Established in 1992, the High Commissioner on National Minorities of the Organization for Co-operation and Security in Europe has made significant contributions to conflict prevention and management in multi-ethnic societies. In this article, I trace how, over the three decades of its existence, the institution has adopted the notion of "integration with respect for diversity" as the guiding principle of its work. I demonstrate that successive High Commissioners have relied on three main tools in their efforts - mediation and facilitation, advising on legislation and policy making, and capacity building - and illustrate this approach with examples from across the OSCE area before providing two detailed case studies of how the institution has supported Kyrgyzstan and Moldova in the development of their respective national integration strategies. I conclude that the sustainability of positive change that follows from the engagement of the High Commissioner depends significantly on the institution's ability to build local capacity to manage the process of integration with respect for diversity in the long term and with a wide range of national and international governmental and non-governmental stakeholders. [ABSTRACT FROM AUTHOR]

This document is a collection of interviews with successive High Commissioners on National Minorities (HCNMs) over the past 30 years. The interviews provide personal reflections and experiences of the HCNMs in their own words, exploring topics such as the HCNM mandate, engagement with politicians, facilitating dialogue on interethnic tensions, and the relationship with other international institutions. The former HCNM, Knut Vollebaek, discusses his challenges and highlights the importance of peace, disarmament, and finding compromises while upholding moral principles. Astrid Thors, another former HCNM, emphasizes the role of cooperation with the European Union, the importance of civil society, and the challenges of implementing the HCNM mandate. The HCNM's work relies on influence, negotiation, and persuasion, and they discuss the importance of education, communication, and partnerships in promoting inclusive policies. The HCNM operates in a confined space and has limited visibility, relying on trust, prestige, and impartiality. The role involves creativity, intense traveling, and the need for self-care and reflection. The text also discusses the experiences and perspectives of Lamberto Zannier and Kairat Abdrakhmanov as HCNMs, as well as an upcoming event in The Hague in 2023. The HCNMs emphasize the importance of diplomacy, dialogue, and preventive diplomacy in addressing minority issues. [Extracted from the article]

This main focus of this article is to elaborate on the personal dimension of the mandate of the OSCE High Commissioner on National Minorities. Using interviews with the HCNMs, other interlocutors and studies on HCNM's conflict prevention practice, the article profiles the individual and professional backgrounds of the six past and present HCNMs: Max van der Stoel, Rolf Ekéus, Knut Vollebaek, Astrid Thors, Lamberto Zannier and Kairat Abdrakhmanov. It looks at some of the common and distinct elements of the HCNMs' experience in a so-called mutual accommodation between the post and the post-holder's personality and background over the last three decades of existence of the institution (1993-2023). How one takes ownership of the mandate and the persona created? How does one operates including through the quiet diplomacy approach? The paper finds that the political clout and the profile of the post-holder matter in upholding a strategic approach to conflict prevention that captures the critical connections between the security and human dimensions of conflict prevention. At the same time, it acknowledges that the evolving political and security environment demands adaptations and that there are there are limits to what one person may achieve without a cooperative and supportive environment. A key challenge remains, however, regarding making use of existing possibilities for the HCNM to engage and relatedly, the willingness or capacity of the post-holder to take calculated risks in order to focus on the HCNM core mandate of conflict prevention. [ABSTRACT FROM AUTHOR]

This article introduces a special issue on the OSCE High Commissioner on National Minorities (HCNM) and their work over the past thirty years. It emphasizes the importance of the staff, offices, and departments behind the scenes, as well as the long-term efforts to build international legal order. The special issue includes articles that explore different aspects of the HCNM's work, including interviews with past and present High Commissioners and an analysis of the office's field projects. The article also discusses the HCNM's role in conflict prevention and its contribution to building a strong legal order for minority issues in Europe. It acknowledges the limitations of the HCNM's ability to enforce norms and questions the effectiveness of the OSCE and HCNM in preventing conflicts related to ethnic minority issues, particularly in light of the crisis surrounding Russia's invasion of Ukraine. The text concludes by stating that the HCNM's effectiveness will be assessed in the future based on how it weathers the current crisis. [Extracted from the article]

Cardiac Rehabilitation (CR) has become an established intervention to support patient recovery after a cardiac event, with evidence supporting its effectiveness and cost-effectiveness in improving patient health and reducing future burden on healthcare systems. However, this evidence has focussed on the national value case for CR rather than at the point at which it is commissioned. This analysis uses the UK as a case-study to explore variation in current CR engagement and disassemble the value case from a commissioner perspective. Using data collected by the National Audit of CR (NACR), and an existing model of cost-effectiveness, we present details on the current level of CR uptake by commissioning region (Specialist Clinical Networks) in light of the current UK target of achieving 85% uptake. We then interrogate the value case for achieving the target at a commissioner level, highlighting the expected profile of health benefits and healthcare system costs over the long-term. Importantly we consider where this may differ from the national value case. Each commissioning region has a unique level of CR uptake and sociodemographic profile. Concurrently, the value case for commissioning CR relies on the upfront cost of the service being offset by long-term healthcare savings, and health improvements. The shift in the UK and internationally to more localised commissioning necessitates evidence of cost-effectiveness that better reflects the realities of those decision makers. This paper provides vital additional data to facilitate such commissioners to understand the value case in increasing CR uptake in line with national policy. • Many nations are aiming to increase rates of CR uptake. • Commissioning of services is complex and different from national decision making. • The challenges in reaching targets are different for each region. • It is important to consider equity when commissioning CR. [ABSTRACT FROM AUTHOR]

Introduction: The age of the board of commissioners is one of the personal characteristics of commissioners that can affect the level of bank profitability and risk-taking. This study examines the effect of the board of commissioners' age diversity on bank profitability and risktaking. Methods: The author uses the multiple linear regression method using a total of 223 observations in banking companies listed on the Indonesia Stock Exchange for the period 2008-2017. Results: The dependent variables used in this study are Return on Assets (ROA), Return on Equity (ROE), and bank risk investment, with the independent variable being the age diversity of the board of commissioners. The results of this study indicate that the age diversity of the board of commissioners has a significant negative effect on the level of bank profitability, as measured by ROA and ROE. However, the age diversity of the board of commissioners has a significant positive effect on bank risk-taking. Conclusion and suggestion: The selection of the Board of Commissioners needs to pay attention to the ages of the members of the Board of Commissioners as a whole because the results of this study indicate that high age diversity in the scope of commissioners can worsen bank profitability and higher risk-taking. [ABSTRACT FROM AUTHOR]

The article focuses on the validity of Article 9a of the European Union Implementing Regulation (EU) No. 282/2011 regarding value-added tax (VAT) and its impact on electronic service providers. It mentions a case that involves a dispute between Fenix International Ltd and the UK tax authorities over VAT assessments. It states that Fenix challenges the validity of Article 9a, and the First-tier Tribunal has referred a question to the Court of Justice of the European Union.

Copyright of Turcology Research is the property of Ataturk University Coordinatorship of Scientific Journals and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Research on national parliaments in the EU has greatly expanded since the Treaty of Lisbon fully recognized their role in providing democratic legitimacy for EU decision‐making. However, the direct interaction between national parliaments and the European Commission has received little academic attention. This research note seeks to frame a research agenda that explores whether, and under which conditions, the Commission visits to national parliaments have the potential to develop from sites for inter‐institutional exchange of information to arenas for cross‐level accountability. We lay out a framework to capture the relation between national parliaments and the Commission based on three kinds of indicators: the formal set‐up, logic of interaction, and public communication. We illustrate the kind of evidence and range of variation that this agenda may unearth by applying this framework in an exploratory analysis of Trade Commissioner Malmström's visits to seven national parliaments in the EU. [ABSTRACT FROM AUTHOR]

The article is devoted to the analysis of the situation of Orthodox parish priests in Belarus in the post-war 20th century. On the basis of various archival materials, the author characterizes the change of legal, economic and social status of Orthodox parish priests. The demarcation of the Soviet-Polish frontier, which lasted till the early 50s of the 20th century, led not only to the reduction of the number of the Orthodox parishes in Belarus, but also to the appearance of priests, who were left without parishes. The Orthodox priests were not provided with comfortable conditions for adaptation in the post-war realities of Soviet Belarus. The priests had to get a compulsory registration, without which they were not allowed to perform their services. The policy of the Soviet authorities in the BSSR during 1944–1954 in relation to the Orthodox Church completely refutes the thesis about a “golden decade” in the existence of the Church. Immediately after the liberation of Belarus, the authorities began arresting priests, who were accused of collaborating with the Nazi administration. The collectivization of agriculture in Western Belarus and high taxation greatly aggravated the financial situation of the priests. The parish reform of 1961 put priests in difficult conditions for survival and led to the outbreak of a deep crisis of the Church.

The aim of this article is to analyse how the justices of the peace were selected in the city of Buenos Aires from the second period of Juan Manuel de Rosas' government onwards. To do so, we problematize the transformations of the functions of justice, government and police in the city during the first half of the 19th century. Our interest is to demonstrate how the Rosas government made concrete its efforts to position trusted officials in the lower courts of the city, the mechanisms to implement this strategy and the success (or not) of the initiative in the short and long term. The paper first details the functions of justices of the peace and police commissioners as agents of justice and local government. Secondly, it discusses the importance of the documentary archive of the General Archive of the Nation, specifically the classification cards of 1835, describing what they consisted of and how they were made. Finally, we analyse the role played by these cards in the election of candidates and establish the sociographic profiles of the justices of the peace elected to the judiciary in 1836.

The purpose of this research is to analyze the effect of Political Connection, Independent Commissioner, sales growth on earnings management. The population of this research is all manufacturing companies in the consumer industry sector that are listed on the Indonesia Stock Exchange from 2018 to 2021. There are 31 companies that meet the criteria using the purposive sampling method. The results show that sales growth have a positive effect on earnings management. Political connections and independent commissioners have no effect on earnings management. The moderating variable of company size is able to strengthen the effect of sales growth on earnings management but is unable to strengthen the influence of political connections and independent commissioners on earnings management. [ABSTRACT FROM AUTHOR]

Palmarini filed 3 amendments to its 2014 Form 1120 between April 7 and June 27, 2015.[4] On November 14, 2016, the Commissioner issued statutory notices of deficiency (NODs) to Palmarini, Benito and Bernadette finding deficiencies and section 6662(a) accuracy-related penalties for 2013 and 2014 as shown in Table I. II. The court added more: The best time to tally business expenses for 2013 and 2014 was when the returns were due, in 2014 and 2015; but Mr. Palmarini now unwittingly discredits his own contemporaneous reporting by years-late allegations of substantial additional expenses.[22] Suffice it to say that the court sustained the Commissioner's disallowance of other expense deductions that were not conceded elsewhere. [Extracted from the article]

Copyright of Journal of Art & Iconography / Sanat ve İkonografi Dergisi is the property of Ataturk University Coordinatorship of Scientific Journals and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract This study investigates how nationality and partisanship, two personal attributes of Commissioners, influence member states’ bargaining success in EU law making. Building on principal-agent theory, it is expected that countries with close national and political linkages to the Commissioner responsible for negotiating a proposal are more successful in attaining their preferred outcomes. The hypotheses are tested using a linear regression model on the DEUIII dataset. Overall, the analysis demonstrates that a state has more bargaining success when the responsible Commissioner comes from that state or is affiliated with the same European Parliament party group as one of the governing parties in that state. Moreover, shared national ties moderate the detrimental effect of preference disagreements with the Commission on states’ success. The study contributes to the literature by showing that Commissioners are not independent but political actors who can act autonomously and successfully pursue the preferences of their home countries and parties. [ABSTRACT FROM AUTHOR]

The research conducted aims to analyze and prove empirically the effect of leverage, profitability, institutional ownership, managerial ownership, independent board of commissioners, and audit committees on the quality of financial reports (study of manufacturing companies listed on the Indonesian stock exchange for the period 2015-2020). This research is based on secondary data obtained from the company's annual and financial reports. There were 60 companies out of a total of 193 companies in this study, which used a purposive sampling technique to determine the sample. As for data processing in this study, using multiple linear regression analysis methods and processed with Microsoft Excel and IBM SPSS Statistics 25.0 software. The research results show that (1) Leverage has a significant positive effect on the quality of financial reports. (2) Profitability has a significant negative effect on the quality of financial reports. (3) Institutional ownership has no significant effect on the quality of financial reports. (4) Managerial ownership has a significant positive effect on the quality of financial reports. (5) The board of independent commissioners has a significant negative effect on the quality of financial reports. (6) the audit committee has a significant negative effect on the quality of financial reports. [ABSTRACT FROM AUTHOR]

Gian Michele Bruto (1517–1592) wrote his monumental history of Hungary from 1574 until his death. The Rerum Ungaricarum libri was the story of Hungary’s decline and fall in the 16th century, written in a single narrative. According to the plans of its original commissioner, the Transylvanian prince and later Polish king Stephen Báthory, it was meant to provide a political counterweight to the court of Vienna and to represent an independent, constitutional Hungary to the European public. Although a version was certainly completed by 1584, the work was not published during Báthory’s lifetime. In 1587, Brutus first entered into Habsburg service, then at the end of 1591 travelled to Transylvania, because he was informed, that the work was to be published there. He died in Alba Iulia in May 1592. The Transylvanian court still planned to publish the work in the 1590s – István Szamosközy wrote a sequel to it (Rerum Ungaricarum libri IV) and brought Brutus’ manuscripts into publishable condition – but this publication never realised. The first edition of the work appeared in print only in the 19th century in the series of Monumenta Hungariae Historica Scriptores. The text was edited by Ferenc Toldy based on two highly damaged and mutilated 16th-century manuscripts and contained slightly more than thirteen books of the original work. In 2020 an almost complete manuscript of twenty books (fully annotated by the author himself) was discovered in the Diocesean Library, Trento. The philological analysis of the now three manuscripts has allowed us to distinguish four different editing stages, three of which are attributed to Brutus and the fourth to István Szamosközy. In addition to the philological comparison of the manuscripts, the study also reveals the fascinating history of the origin of Rerum Ungaricarum libri. [ABSTRACT FROM AUTHOR]

Border delimitations and border disputes were an important part of the early modern process of state formation and the consolidation of power. As such, they are often taken into consideration when studying political and dynastic issues, such as succession disputes, while maps are frequently studied as a form of visualisation to depict territories and borders. So far, however, neither the administrative activities involved in these processes nor the border treaties (Grenzrezesse) which constitute the most important type of source for this area of research have been studied. The aim of this paper is to examine this topic using the principality of Braunschweig-Wolfenbüttel as an example. This principality saw the creation and later on the expansion of administrative structures concerned with border issues from the 16th century onwards. The central aspect analysed in this paper is the process of how border disputes were settled. This was mostly achieved through border commissions. Each party involved in the conflict assigned representatives, both officials of the administrative institutions responsible for border issues (Grenzbehörden) as well as privy councillors (Geheime Räte) to serve as commissioners on these commissions. The result of their work were border treaties. These include narrationes explaining the circumstances of the conflict and of the commission, while the dispositiones comprise the articles listing the terms that had been agreed upon. Compared to administrative records pertaining to border disputes (Grenzakten), border treaties generally offer more information. This is why, when researching these phenomena, this distinctly early modern type of charter is of particular importance. It can serve as a compendium of an entire border dispute and, if there is a proper archival description, as a sort of finding aid for the record in question. This paper therefore also analyses the history of the development of this type of charter. Boundary maps, the third type of source discussed served to visualize and delineate the demarcation of borders, but seem to have been of rather minor importance at the time. [ABSTRACT FROM AUTHOR]