Used Cooking Oil Campaign Experience in São Bernardo do Campo City

Faced with the objective of carrying out environmental education campaigns and arousing the attention of Sao Bernardo do Campo´s residents to the correct disposal of used cooking oil, in 2019 a cooperation agreement between the Municipality of Sao Bernardo do Campo and the Triangulo Institute aiming at recycling used cooking oil was signed. The collection execution began with the installation of the used cooking oil voluntary delivery points. Before the installation, the awareness and training of the team involved in the receiving activity was carried out; in addition, it is important after the collection to pack, transport, and dispose of the oil.

Działalność badawczo-dokumentacyjna Okręgowej Komisji Badania Zbrodni Hitlerowskich we Wrocławiu (1965–1975)

The article concerns issues related to the functioning of the Research and Documentation Team, one of several teams operating within the District Commission for the Investigation of Nazi Crimes in Wrocław. The initial turning point is the reactivation of the District Commission in Wrocław, and the final — changes in its organizational structure. Apart from scientific studies, the text is based on the available archival materials collected at the Institute of National Remembrance. The article proves that the activity of the District Commission in Wrocław was not limited only to investigations and explanatory proceedings. It also conducted vital research and documentation activities. For this purpose, cooperation with the research centre of the University of Wrocław conducting research on fascism and Nazi crimes in Lower Silesia was established. The cooperation resulted in numerous opinions and academic papers on the research areas specified in the cooperation agreement, as well as scientific conferences.

DEFAULT IN OF LEGAL AID COLLABORATION AGREEMENT BETWEEN ADVOCATES AND REGIONAL GOVERNMENTS OF CENTRAL BENGKULU REGENCY

This study aimed to determine and analyze the implementation of the cooperation contract between the Regional Government of Central Bengkulu Regency and advocates in the field of providing legal aid and to find out and analyze the settlement in the event of a dispute in the implementation of a cooperation contract between the Regional Government of Bengkulu Tengah Regency and an advocates in the field of providing legal aid. This research was an empirical research and the data analysis used was qualitative with deductive-inductive thinking method. The results showed that the cooperation contract between the Regional Government of Bengkulu Tengah Regency and advocates in the field of providing legal assistance was carried out through a written agreement. The legal basis for the cooperation contract was based on Article 9 letter a and b of Law Number 16 of 2011 concerning Legal Aid, specifically stipulated by the Decree of the Regent of Central Bengkulu Number 3 of 2013 concerning the Stipulation of Advocates/Lawyers in the Context of Resolving Legal Problems for Civil Servants/Apparatus in the Regional Government of Central Bengkulu Regency in 2013 and all costs in the implementation of the cooperation contract for the provision of legal assistance were borne by the Regional Government of Central Bengkulu Regency through Number DPA 1.20 (1.20.03) .20.09.5.2. Whereas the obstacles in implementing the cooperation contract between the Regional Government of Central Bengkulu Regency and advocates in the field of providing legal assistance included the payment of honorariums to lawyers who were often late or paid once every three months, as a result lawyers could not carry out their duties and functions properly. The settlement of these obstacles by both parties agreed to do non-litigation, which was negotiations, so that the cooperation agreement would not be broken.

The state and Protestant Churches in Hungary in 1948 – 1989

The purpose of the article is to characterize the activities of the largest and most influential Protestant churches in Hungary: Reformed (Calvinist) and Lutheran (Evangelical). These religious denominations along with the Catholic denomination belong to the so-called historical churches of Hungary. The chronological framework is the following: 1948 – the year of the communist regime’s rapid attack on the political, economic, educational activities of the Reformed and Lutheran churches and the signing of a compromise cooperation agreement with them, which lasted until 1990. 1989 – the liquidation of the State Administration for Churches, socio-political transformation in Hungary, which resulted in gaining absolute freedom. Based on Hungarian historiography, the relations between the Protestant churches and the state during the reign of Janos Kadar (1956 – 1988), called by Hungarian researchers the Kadar era, and are analyzed. It was Janos Kadar, the leader of the “soft dictatorship”, who managed to turn the Hungarian People’s Republic into “the funniest barracks in the socialist camp”. The background for the successful policy of the Hungarian government after the revolutionary events of 1956 was the achievement of social harmony, including through great tolerance and flexibility in the religious sphere. The article notes that representatives of the Reformed and Lutheran churches did not take an active part in the preparations for the events of 1956, but pastors and congregations supported the revolution. It is stressed that the relations with the Protestant denominations were settled specifically during the 50s of the twentieth century; the authorities managed to turn part of the clergy into their allies. Based on the analysis of the scientific literature, it is identified that relations were compromise in the 60s and 70s of the twentieth century, as the leadership of the Reformed and Lutheran churches helped the government to pursue the policy of the Popular Front in the struggle for socialism. Owing to it, no one was persecuted for their religious beliefs. In the 1980s, the state’s influence on historical churches gradually weakened, and processes leading to socio-political transformation in the late 1980s started, and as a result, churches in Hungary gained absolute freedom.

APPROACHES TO DEFINING THE ESSENCE OF DIGITAL STRATEGIC PARTNERSHIP

In modern conditions of a transformational economy, the processes of forming partnerships are especially relevant, based on the construction of the concept of digital strategic partnership, which opens up new competitive opportunities in the search for rational behavior of economic microsystems. The article identifies three main stages of globalization and the place of digitalization of all processes of social life. The studied features of the development of digital strategic partnerships made it possible to highlight the prerequisites for creating digital strategic partnerships and the main factors influencing their development: economic, political, social, technical and cultural factors. The controversy of scientific views on the definition of the essence of the concept of "stra-tegic partnership" is considered, two main approaches to the definition of the essence of the concept of "strategic partnership" are highlighted – according to the goals of creation and levels of economic relations. According to the goal of creating strategic partnerships, it identifies such classification features as: partnership as an agreement, partnership as a model of competition, partnership as a relational model, partnership as an international alliance of enterprises. According to the levels of economic de-velopment, strategic partnerships are distinguished at the macro level, at the meso level and at the micro level. The author pres-ents the definition of the term "Digital Strategic Partnership" as a set of parties (enterprises) to achieve a certain strategic goal, in particular to increase efficiency, which implies the creation of a common system of values and processes based on the use of resources. and partner competencies based on a single digital platform for business organizations. The basic concepts that reveal the essence of digital strategic partnership are revealed – cooperation, agreement, interaction, integration, partnership, strategy. In the new digital economy, digital strategic partnerships enable businesses to gain new competency benefits by gaining a single, open information network of access to partner resources, including markets, technology, capital, and human resources.Keywords: globalization, partnership, strategic partnership, digital strategic partnership. У статті визначено три основні етапи глобалізації і місце цифровізації всіх процесів суспільного життя. Сформовано передумови створення цифрових стратегічних партнерств і чинники впливу на їх розвиток. Розглянуто полеміку наукових поглядів щодо визначення сутності поняття «стратегічне партнерство», виділено підходи до визначення сутності поняття «стратегічне партнерство» за метою створення партнерства: як угода, як конкурентна модель, як реляційна модель, як міжнародний альянс підприємств і за рівнями економічного розвитку: на макрорівні, мезорівні і мікрорівні. Представлено визначення терміна «цифрове стратегічне партнерство» та основні поняття, що розкривають суть цифрового стратегічного партнерства.Ключові слова: глобалізація, партнерство, стратегічне партнерство, цифрове стратегічне партнерство

Ethical and economic implications for an accounting office that offers bundled services with a bank account

Purpose: The profession of accountant as a profession of public trust is related to observing ethical and legal standards. In the course of his work, an accountant who offers his services on the market should consider the interests of the stakeholders of signed contracts, and due to the nature of his business, he should constantly improve his professional qualifications and guarantee independence. The aim of the article is to examine the ethical and economic effects of cooperation between an accounting office and a bank that bundles accounting services with a current account. Methodology/approach: The analysis focuses on the cooperation agreement between the accounting office and the bank as part of the current account services offered by the bank that come bundled with accounting. For the analysis, the following research methods were used: analysis of the scientific literature in the field of accounting and economics, case study considered in the context of Freeman, and methods of deduction and synthesis. Findings: Based on the analyzed agreement, a significant inequality was found between the benefits and obligations of individual signatories. Attention is also paid to the implica-tions of signing an agreement of this type for other market participants. Originality/value: The article is part of a scientific and practical discussion on the ethical and economic risks associated with signing a cooperation agreement between an account-ing office and a financial market institution in the form proposed by the bank. Keywords: outsourcing, stakeholder theory, ethics in accounting, bookkeeping services, accounting offices

Gender Equality and Sustainable Development

The article discusses gender equality as an integral part of democratic values. It is a democratic state that should be based not only on political and social, but also on the idea of gender equality, which means ensuring equal rights and responsibilities, responsibilities and equal participation in socio-political life. The 5th goal of the United Nations-Sustainable Development is to ensure gender equality in society. Therefore, the Government of Georgia is actively working to ensure economic empowerment of women and equal economic opportunities in the country by 2030 and to protect the gender balance in the decision-making process. According to global studies, female potential is the least used economic resource in the world, and a pandemic exacerbates this problem. According to world studies, globally, the rate of job losses in women due to pandemics is about 1.8 times higher than the same rate in men. The article extensively covers additional risk factors for gender equality, such as poverty, as women often do not have access to adequate nutrition, fresh air, water, doctor visits, and housing. For example, the production of textiles is one of the most important polluting industries in the world. 90% of the employees in this field are women. Similarly, in Georgia, the majority of employees in garment factories are women. Our observations show that women earn an average of 400-500 GEL per month, in return for having to work hard, working overtime, which also increases their health risks. Similar problems exist in other industry conditions. For example, the city of Rustavi, where the degree of air pollution is 3-4 times higher than the allowable norms. That is why most women complain of weak immunity, various allergic and oncological diseases. It should also be noted that in Georgia, the integration of gender issues in the development of legislative policies, laws, strategies and programs does not happen often and, unfortunately, the state puts the interest of business profit ahead of the needs of society. The UN Office in Georgia has set up an Extended Gender Thematic Group (GTG) to achieve the goals and objectives set out in the 2021-2025 Partnership Agreement, which brings together all gender contacts and works to promote gender equality and women's empowerment in the country. Keywords: Gender equality, sustainable development, cooperation agreement, women's empowerment, women's rights.

Bad Faith Registration in the Context of a Cooperation Agreement

Tisza

Functional Responsibility of International Organisations

This book provides a novel approach to the allocation of international responsibility in a multilayered structure like the European Union. Introducing a new concept of functional international responsibility, this study finds that in international economic law the focus of international dispute settlement bodies is not on the responsible party, but on a party best placed to bear responsibility. The book offers a comprehensive analysis of international rules of responsibility and international dispute settlement practice, primarily that of the World Trade Organization and investment arbitration. The study offers a practically applicable approach to questions of international responsibility which will assist international adjudicators, EU and Member States' officials and third country government agents who negotiate economic agreements and are involved in international economic disputes. The book is also relevant to those interested in the governance and accountability questions under the new EU-UK Trade and Cooperation Agreement.

Kemitraan Produksi Benih Jagung Hibrida Antara PT. Agri Makmur Pertiwi, Agen (Grower) dan Kelompok Tani Sidodadi di Kecamatan Prambanan Kabupaten Sleman

This research was conducted in Sumberharjo village, Prambanan district, Sleman regency, Special Region of Yogyakarta. It aims to study (1) the partnership process, (2) the determination of the partnership pattern, (3) the application of the partnership’s principles, and (4) the independence of Sidodadi Farmers with the existence of the production partnership of hybrid corn seed operated among Agri Makmur Pertiwi Inc., Agent (grower), and Sidodadi Farmers in Prambanan district, Sleman regency. This study utilized qualitative approach and the case study in Sumberharjo village. The data retrieval technique key informant was carried out purposively, namely Field Assistant and Quality Control of Agri Makmur Pertiwi Inc. in Central Java and Yogyakarta, Field Assistant of the Agent, the head as well as members of the Sidodadi farmers. Meanwhile, the data collection was done by observation, interview, and documentation, whereas the qualitative data analysis technique was obtained interactively and went on continuously until the data were saturated, and the validity of the data collected will be tested by the triangulation of the data collection method. The result of the study revealed that (1) the partnership process was gained from the stage of socialization, cooperation agreement, cultivation process, up to the crops deposition to the company, (2) the partnership pattern formed was Sub-contract and Agribusiness Operational Cooperation, (3) the partnership principles fulfilled were equality, transparency, result-oriented, responsibility, and complementarity, and (4) the independence of Sidodadi farmers had only reached the stage of independent fertilizer procurement and collective farmers’ cards management.