Journal of Security and Sustainability Issues

In the Middle East, vast oil reserves led to economic modernization and prosperity in the region. However, it is one of the most conflict-prone regions. This paper studies the relationship between military spending, oil and development in Middle Eastern countries using a panel data fixed effect for country-level observations over the period 1986–2016. The relationship between development and conflict will not be uniform throughout the region. Therefore, to test this hypothesis, the study categorized oil exporting countries into three parts that are countries with above average oil export, below average oil export and no oil export. The estimates show a significant reduction in military spending over time and the most declines were observed in the countries where oil export is above average than the Middle East. The results indicate a significant inverse relationship between the military spending with exports and oil rents in overall Middle East analysis and for countries whose average oil export is greater than the Middle East. It is also found that the military burden adversely affects economic growth across all the model specification. However, military spending is declining over time which indicates that there is a reverse causality between development and conflict. It is crucial finding in the context of peace and development literature.

In the epoch when terrorism and other serious crimes are cross-border problem, both the European Union and its Member States are responsible to their citizens for full ensuring of area of their internal security. Criminal offences against property or property crimes endanger the property of individuals and legal entities, as well as jeopardize their property interests. Consequently, the property rights, which are jeopardized by the crimes, are guaranteed by the State and are ensured by the Law Enforcement Authorities. Quantitatively, the largest group of criminal offences is composed by the crimes that can only be done on purpose of greediness, and most of them express themselves as the unlawful expropriation of the unfamiliar property from the lawful possession, in order to deal with that asset as their own. Such crimes are theft, robbery, extortion, fraud, and they together form more than half of all offences committed. For their research, the authors of the article have chosen the crimes with high public hazard degree from the offences against property. These offences are most of all affected by the globalization processes in the world, and they are: crimes related to a transport vehicle as a threat object; thefts from cultural objects where the objects of danger are churches or religious articles; modern frauds, when during their realization modern technical tools and new technologies are used. During the research, the co-author of the article – Prof. Dr. Jānis Ivančiks, has deceased suddenly. However, the years of joint work, discussions and scientific disputes, that accompanied the writing of this article and other written works allow co-authors to maintain the position and scientific views of this outstanding scientist in the field of forensic investigations and operational activities of special divisions. The authors show in this work the creative activity in the field of legal norms which affect personal property of individuals and their feeling, when the lawmakers eliminate the unnecessary rules, create new or improve existing ones in accordance with the country’s political, economic situation and globalization processes.

Scientific literature particularly emphasizes the threats to the tax system emerging from tax incentives, as well as the need to control them in order to get the desired effect in society and to ensure the sustainability of public finance. Nevertheless, it can be noticed that relatively weak tax incentives control mechanisms exist in practice, in comparison with control programs of government spending. Only a small number of countries use tax incentives assessment models to justify political decisions. Evaluating Lithuanian practice and comparing it with other countries, it is obvious that Lithuanian government has no legal mechanism for evaluating the necessity and efficiency of tax incentives. Due to this reason, the tax incentives assessment model is necessary in order to evaluate Lithuanian personal income taxation and create competitive and sustainable tax system. The aim of the paper is to form the assessment model for income tax of individuals incentives, based on theory and practice of foreign countries and international organizations, and apply it to evaluate the impact of personal income tax incentives on public finance in Lithuania. As a primary task, the authors conducted an analysis of a number of theoretical and practical tax incentives assessment models. Second, personal income tax incentives are analyzed from different perspectives – as tax benefit, as tax expenditure, and as fiscal measure. Finally, the authors suggest the complex and multifaceted model that can be used to evaluate the impact of income tax of individuals incentives on public finance and their sustainability. It is believed that the results obtained due to the study carried out for the purpose of the present paper will help to shape favorable personal income taxation system for sustainable development process. The study was conducted using the methods of academic literature and statistical data analysis, meta-analysis, qualitative content analysis and correlation-regression analysis.

Authors of the article focus on the current issues regarding foreign direct investments and their impact on the economic development of Slovak regions. The aim of this article is to draft overview of stage of current development within the economic and investment policy of the Government of the Slovak Republic to meet the needs of regional development. The introduction part presents the theoretical basis described by local and foreign authors reflecting the level of foreign direct investments use including their influence on the economic progress in particular regions emphasised on the development and promotion of small and medium-sized enterprises. Analysis of the government investment policy is carried out in the specification part underlining the significant role of the Slovak Investment and Trade Development Agency. Stated knowledge provide the theoretical framework for the experimental part of the article. Experimental part of the article by the means of numerical statistics and comparison method analyses and evaluates the level of investment support provided to small and medium-sized regional enterprises through projects sustained by the Slovak Investment and Trade Development Agency within the years 2012 and 2017.Successfully concluded projects concerning the foreign investment aid for the particular Slovak regions are analysed in experimental part, which also quantifies investments based on their contribution to the growth in jobs and provides an overview of the cooperating activities among regions of Slovakia from 2007 to 2017. Contributional outcome of the experimental part of the article is presentation of governmental standards, which are required from regions in order to obtain investment aid while job creation is taken into account. Issued conclusions may inspire further economic operators and authorities responsible in area of social and economic regional development in Slovak republic, regions of other Member States and third countries of Europe as well.

The article analyses conceptions of both, the economic security and financial security of the state, in respect to a recent increase of attention given to assuring the state’s economic security while emphasizing mostly the financial factor. Therefore, a thorough analysis on the two conceptions, as well as, on their interrelation, based on scientific literature, revealed that state’s financial security and stability can reflect the economic security of the state only to some extent. The performed scientific practical research verified the hypothesis, which emerged during theoretical research, that financial security and stability cannot fully ensure the economic stability of the state.

In spite of relatively well-established literature on efficiency and effectiveness (Mouzas, 2006; Guisso et al, 2003; Sarulienė and Vilkas, 2011; Ribeiro-Soriano, 2017; and etc.) and on communication efficiency and effectiveness (Hovland, 2005; Macnamara, 2016; Ferguson et al, 2016; and etc.), the scarcity of literature with concrete recommendations related to communication in civil service organizations during the time of change makes this topic relevant and value-adding to economies that undergo major reforms and transformation. Civil service systems (including communication models) differ from one category of countries to another. While innovation-driven economies, such as the UK, the USA, Australia, Canada, are clear leaders in terms of communication efficiency in civil service organizations (actively applying modern technologies and Government to Citizen model), efficiency-driven economies, such as Lithuania, Croatia, Georgia and Malta, are still focusing on development of efficient communication systems (via modern technologies, innovation processes, and stronger co-operation with stakeholders). This topic becomes even more relevant in status and hierarchy-driven organizations. The research question is how to enhance communication efficiency within civil service organizations of tall hierarchy and create bigger value-added to society during the time of change. The publication is relevant to Lithuania and other CEEC countries, due to fast transformation of their economies. Moreover, the role of emerging new technologies should be acknowledged, as communication becomes more transformational, interactive and co-operation-driven. Efficiency-driven economies are experiencing continuous improvement of management processes; thus, they need to address many communication-related challenges, such as: how to engage society and build community, how to reach synergy effect among stakeholders, or how to apply modern technologies and interactive communication tools when social trust is insufficient. The present research is based on combination of scientific literature analysis and semi-structured expert interviews with 20 specialists of Lithuanian civil service organizations. The communication efficiency matrix in civil service organizations is developed, while summarizing research and scientific literature analysis results. The case of Lithuanian civil service organizations and the provided recommendations will serve as a useful tool among experts of policy-making, governmental programs or within strategy development and execution area in public administration organizations.

The article reveals the role of modern information technologies in the accounting system. Features of transformation of accounting principles and functions in conditions of their application are considered. The special feature technical-technological development is cyclisity. Every technological cycle is characterized by the revolution and the existence of the leading sectors of economy. The types of computer information technology and economic problems in the context of technological cycles are investigated. Change in technological cycles leads to the transformation of the theory of accounting and its practical application. The development of the accounting system is increasingly directed at the creative professional judgment of experts under condition of the existence of and assumption on the polivariative approach to the choice of one or another method of presentation of information in the system. Such an approach to the selection of accounting estimates is possible in case the highly intelligent tools are present, such as the modern information systems. On the basis of statistical data, the authors prove that the use of information and communication technologies in enterprises of Ukraine is increasing year by year, in particular of cloud computing. The article investigates the place of Ukraine in the ranking according to the index of development of information and communication technologies among other countries of the world. Information systems and accounting technologies serve as a link between business activities and managers at all levels of decision-making. The authors suggest an intellectual cycle for the formation and implementation of enterprise strategy using modern global information resources, which are obtained from the use of modern information technologies with a strong intellectual potential. The prospects for the introduction of technologies of artificial intelligence, as one of the features of the sixth technological way, in accounting are revealed.

The green economy is one of the important tools to ensure the sustainable development of any country. Green economy is defined as an economy with a high level of quality of life of the population, careful and rational use of natural resources in the interests of present and future generations and in accordance with the country’s international environmental obligations. The paper tackles a case of Kazakhstan. New policy towards green economy, as it is claimed, provides the basis for deep systemic reforms to improve the welfare, quality of life of the population of Kazakhstan and the country’s entry into a list of the 50 most developed countries in the world. In modern conditions, the relationship of economic development with changes in the environment, the impact on many forms of international economic relations is an important feature of the globalization of the economy. One of the most pressing issues among the international community is the issue of introducing a green economy, which is a reliable driving force of economic growth in emerging markets, providing new opportunities of overcoming the economic crisis. The paper analyzes efforts of Kazakhstan trough its active economic policy to transform its economy into green one.

The purpose of the research paper is to observe and analyze how the economic growth of EU countries is accompanied by growth of motorization rate and fatalities during the last decades in terms of inventory on increase of motor vehicles and accidents in road traffic in order to identify regulation of the motor insurance legislation. Research methodology is statistical analysis of economic growth and motorization rate and the accidents in the EU countries during the period of 2000–2017. In the research paper the quantitative analysis and comparison method are applied. Findings: research paper shows that in the EU countries with higher income level, the rate of increase in motor vehicles is lower than the decline in fatalities per motor vehicle, and in countries with low income level the rate of increase in motor vehicles is higher than the decline in fatalities per motor vehicle. Practical implications: research paper demonstrates road traffic authorities need to know these specificities and take this into account in preparation of legislation to strengthen EU rules on motor insurance to better protect victims of motor vehicle accidentsOriginality – paper analyses the relationship between motorization levels and fatalities of different EU countries during last decades.

The article discusses the current state and prospects for the further development (modernization) in the area of information security (IS) in Kazakhstan. Special attention is paid to the challenges that may arise when taking cyber security measures in relation to special requirements of standards to security and an independent IS audit at essential objects of the information and communication infrastructure (EOICI). The purpose of the study is to analyze the challenges on introducing modern standards of IS in the context of forming the national cyber security system in the Republic of Kazakhstan. The study has determined that the current challenges on introducing modern IS standards to maintain a high level of cyber security are related to the underdevelopment of the regulatory framework for the list of EOICI, the creation of an IS audit system and an information and analytical system to form national IS indicators. Recommendations have been given, and areas for the further study have been identified.