A sustainable society is functional, far-sighted, maintainable for generations, flexible and wise enough to do not destroy its physical, environmental or social service systems. To ensure the social sustainability of the population, the consistency of capital and technology must be designed in a...

The monitoring of the present situation of the capital and money relations even in Europe and Asia will help the project to estimate the financial development, and to understand the supply and demand factors. The key indicators are important in European transport research and innovation.China is...

This paper provides a brief but detailed description and analysis which draws attention to the most significant provisions of the Model State Administrative Procedure Act in the United States of America. This Model Act assists the state legislation to adopt and pass legislation governing...

The purpose of this study is to analyse and present the position and judgement of private individuals and private entrepreneurs – as debtors – in the sphere of economy and in the society. This document sheds light on the exposed position of debtors, while providing both easily comprehensible...

After the Mortgage-debt Financial Crisis and the European Debt Crisis, some remarkable and significant changes can be identified in public finances. In connection with this, new elements were incorporated into constitutions. The main hypothesis can be formulated as, is there any correlation...

The free movement of capital – as it is traditionally seen as the fourth freedom, after goods, workers and persons, services and establishment – is a long-standing objective of the European Union, a fundamental freedom at the heart of the single market. The paper summarizes the development...

The EPSAS Conceptual Framework 2018 is a useful summary of the main goals and key issues in public sector accounting, since collects all the relevant topics at a general level. Similar to the IPSAS, these standards are also not binding yet, but it is necessary for the EU member states to prepare...

This contribution deals with the macroeconomic legal trends in the Eastern member states of the European Union, so called EU11: Bulgaria, Croatia, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovakia and Slovenia The paper discusses the development from the 1990s to...