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Company’s management must have the information in order to make business and financial decisions. As management decisions have crucial importance, the information appears as a key instrument of governance. Information produced by the accounting information systems are important for the effective management of business activities, and according to the type of users, its information requests and needs vary. In this paper, particular attention is given to the accounting information systems and their importance for the business and financial decision making of individual users. Key words: application of accounting information system, accounting information system, decision making process, business decision.
AEΣΘΕ 6-2018, 2022
This paper presents the results of the study of the Late Bronze Age phase of the habitation site of Kastro-Palaia conducted between 2015 and 2017. A most important outcome has been the retrieval of two fragmentary sheets of gold in a habitation layer of the LH I period in 2014. The study of the finds dating to that period reveals the importance and the wealth of the site in a habitation phase immediately preceding the Mycenaean phases. The project, which started in 2009, continues with the study of pottery as well as land and sea fauna. Additionally, the study of the metallurgical objects from the site and their metallographic and chemical analyses has provided secure evidence concerning the high level of technological knowledge of copper metallurgy at Kastro-Palaia from the EBA to the PG period. The pilot study on lead isotope ratios of ores, slag and artefacts shows that the LBA workshop operating on the site had access to metallic tin, supporting the theory that the LBA workshop was part of a palatial establishment with access to high value commodities. Our data confirm that the workshop had access to a range of metal sources, probably including some of the major copper sources of the Bronze Age in Jordan/Israel, Bulgaria and either Lavrion or Northern Greece.
Oxford Handbook of Transitional Justice, 2024
This chapter reprises and re-evaluates the origin story of transitional justice. It discusses the play of the post-atrocity "way of worldmaking" gifted by Nuremberg (crimes against humanity must be punished), against that bestowed by the end of the Cold War (violent authoritarians must be paci ed rather than punished). It concentrates attention on a set of late-Cold War political conditions largely ignored by the eld to date. It spotlights the Reagan Doctrine, an important artifact of late US Cold War foreign policy, in order to show how the political allegiances and norms it generated shaped early debates and cases in transitional justice. The chapter draws on examples from a range of constitutive events and artifacts in the emergence of the eld, namely, founding debates and o cial documents which preceded and shaped important early cases in Chile (1990) and South Africa (1996) respectively. This early context-history, politics, and debates-provides a rich snapshot of a new way of worldmaking at the moment of its inception. This chapter argues that this history gifted transitional justice with a distinctive, modular, way of addressing atrocity that was designed to transcend political di erences. It argues further that this modular way of knowing went on to indelibly imprint the eld, and facilitated the proliferation of transitional justice far beyond the contexts it was originally set up to address. Finally, the chapter argues that the features of transitional justice that have made it so successful have also led to an over-extension of the eld and an exhaustion of its meaning.
Artikel ini menjelaskan hubungan antara konstitusi dan pembangunan, mengingat seringkali keduanya dianggap tidak memiliki keterkaitan secara langsung. Dengan menjadikan UUD NRI Tahun 1945 setelah perubahan sebagai objek pembahasan, diperoleh gambaran penting bahwa konstitusi memiliki peranan penting dalam pembangunan yaitu sebagai penjamin perubahan yang teratur dan perekayasa pembangunan yang tertinggi dalam bidang politik, sosial dan ekonomi. Dampaknya dapat terlihat dengan adanya pembangunan pemerintahan dan masyarakat yang demokratis, pembangunan penghormatan dan pemenuhan hak asasi manusia, pembangunan hukum, dan pembangunan kesejahteraan rakyat secara lebih baik dibandingkan dengan UUD NRI Tahun 1945 sebelum perubahan. Selain itu, dianutnya model directive principle sebagai pengarah pembangunan dalam konstitusi beberapa negara seperti Konstitusi Irlandia, Konstitusi India dan Konstitusi Filipina, dapat dijadikan rule model untuk memasukkan haluan negara secara lebih lengkap dan komprehensif dalam UUD NRI Tahun 1945. Kata Kunci: haluan negara, prinsip-prinsip pengarah, konstitusi, pembangunan, UUD NRI Tahun 1945. This article discussion the relationship between the constitution and development, since they are ofen regarded as having no direct linkage. By using the 1945 Constitution of Indonesia after amandment as the object of discussion, obtained an important description is that the constitution has an important role in the development as the guarantor of regular change and the highest development engineer in the political, social and economic fields. The impact can be seen with the development of democratic government and society, the development of respect and fullfillment of human rights, development of law, and development of the people's welfare better than the 1945 Constitution of Indonesia before amandment. In addition, the adoption of the directive principle model as the directive of development in the constitution of several countries such as the Ireland Constitution, the India Constitution, and the Philippines Constitution, can be used as a rule model to incorporate the state guidelines more fully and comprehensively in the 1945 Constitution of Indonesia.
Review of European and Comparative Law, 2023
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