We study the strategy for the development of standard means of communicating information between businesses and governments. At this time, almost all of the funding and activity to develop and enhance a tool for such communication, which is named eXtensible Business Reporting Language (XBRL) is being done by and in the United States. We use China, who competes with the U.S. in the XBRL market, as an example to investigate if sharing the developmental effort by one, or more, additional countries would produce a more optimum result. Based on game theory, we demonstrate that China should increase investment in XBRL. The best achievable performance is when China and the U.S. almost split equally the whole XBRL market, leaving only a small portion to the “Followers”. (Followers are users that utilize XBRL, but have little or no participation in its development.) The paper provides a brief overview of the history and the reality of XBRL. The authors attempt to estimate (1) the benefits for China in the development of XBRL (2) benefits under monopoly (3) benefits under oligopoly and (4) benefits under the extreme condition with two participants equally sharing the market.
The quality of the public sector activity may have crucial influence on the social economic status of the state. In order to make public sector efficient, stimulate its contribution into the social economic development of the state, it is rational to apply a management tool which has been tested and proven in business practice – the strategic planning possibilities of realising whose principles are higher if the method of functional review is applied. In order to create a model of effective functional review, it is first of all expedient to fulfil these objectives: to reveal the role of functional review of institutions, to analyse its principles, to show what kind of functional review practice we have in state institutions, to define the directions and preconditions for improving functional review of institutions. This article presents the results of fulfilling such objectives which were received with the help of systematic analysis that allowed to perform a synthesis of the results achieved through research of different spectrum.
State security in the contex of different legal regimes used for state governance has been considered in this article. Administrative juridical regimes have particular role in policing in context of human rights observance.
Different administrative juridical regimes are described in this article. Special attention has been converted to classification of these regimens in dependence of mechanism of coming in force of them. Author pointed that police have rights to take decision of implementations of restrictions in the cases of extraordinary situations. In these situations in democratic states must be observed the principle of proportionality.
The long-term existence of the civilization of Ancient Rome within the framework of one national formation should be acknowledged as a unique example of national sustainability. Such sustainability was also ensured by the successful economic growth, the elements of social policy implemented by state authority etc. However, the particular emphasis should be placed on the role of very effective Roman legal system – it is the legal institutes developed within the framework of this system should be acknowledged as one of the most essential factors ensuring the sustainable development of Ancient Rome and public security. Roman “infamy” (infamia – Latin) is an example of such very important legal institute. Infamy (infamia – Latin) was applied in the situations when a Roman not only broke the law thus facing the criminal or civil liability, but also came into the collision with the society’s ethical views on what is good and what is particularly undesirable thus taking a risk to lose the reputation and to have specific restrictions regarding rights. According to the information found in the primary sources of Roman law, the shield of infamy (infamia – Latin) protected a wide range of issues significant for the society (the state military defence, morality, family values, the interests of national economic circulation, an individual’s life, health, economic interests, the right for the just trial and just settlement of individual and property disputes) thus serving as a driving force for the sustainable development of the state and society of Ancient Rome and public security.
In order to achieve the main objective – to facilitate the analysis of financial reports and assessment of company’s financial condition and activity, the analysis and modelling of usage of statistical methods becomes one of the tasks. The statistical analysis may also be treated as one of the main assessment modes of the company’s financial condition or activity, which can facilitate the work of analysts significantly. The conducted analysis of scientific literature allows stating that the usage of statistical methods in the assessment of company’s financial activity has not been widely analysed; besides, there are no assessment models, which would allow analysing the company’s finances sufficiently precisely and quickly. Thus the objective of the scientific research presented in this article is to identify and to define clearly the theoretical aspects of modelling of statistical methods within the context of financial analysis. Therefore it is meaningful to prepare a theoretical model of financial analysis with the help of statistical methods, on the basis of which the scientists, managers of the company or other interested persons would be able to conduct the company’s financial analysis sufficiently precisely and easily.
The article analyzes the expression of emotions and their management in negotiations in the aspect of coherence and stability. Even in the first half of the twentieth century and in the middle, negotiations meant modest, reserved conversation of unfeeling gentlemen, assuming that all behavior associated with the negotiation is rational from the beginning to the end. Emotions were seen just as a brake of the negotiation process and effectiveness. An attempt was made to create a rational negotiating environment in which there is no place to emotions. The research shows that emotions can play a crucial role in negotiating communication and in decision–making (about 80% of the decisions are adopted on the basis of emotions). It is therefore necessary to learn how to manage emotions in negotiations – both tactical and strategic and ensuring consistency and emotional stability of behavior. The paper based on the analysis of scientific literature, systematic, comparative, logical and synthesis methods tries to disclose the key aspects of the emotional expression in negotiations, justifying the need, opportunities and ways to manage the emotions of the negotiating process.
Due to a dynamic environment, human resource competency evaluation and factors influencing its outcome are in constant change. Evaluation of human resource competency and factors influencing its quality are widely discussed subjects in scientific literature with ample controversial viewpoints. Various definitions, points of view and models makes it difficult to choose the best option when evaluating human resource competency and may be the source of the following problem: how to know that the chosen competency evaluation method will convey reality and deliver objective results that could be used as a basis for human resource development related decision making in the future. This study analyses different scientific views on the human resource competency evaluation process. The purpose of this study is to develop a conceptual model for competency evaluation of professional military service in the Lithuanian armed forces that would allow for human resource potential evaluation and form a basis in human resource development related decision making processes in organization. Multiple criteria assessment methods were used for identification and evaluation of factors influencing human resource competency. As a result of conducted research, authors developed the conceptual complex model for competency assessment of professional military service in the Lithuanian armed forces, which enables objective identification of human resource competency influencing factors and forms the foundation for decisions related with development of human resources in organization.