Advisory Function Research Articles

Contribution of controlling to the business success of a company in the example of Pevex

Controlling, as an advisory function of management, reflects on the quality of company management at the strategic, tactical and operational levels. To a large extent, it contributes to the timely and quick reaction of the management to changes inside and outside the organization and thus minimizes risks and optimizes operations. At the same time, the application of appropriate controlling instruments affects the efficiency and effectiveness of business operations. The purpose of the research was to determine the role and contribution of controlling in the stabilization of Pevex’s operations after restructuring, as well as management’s perception and the role of controlling instruments in operations. In order to examine the established relationships, research was conducted using the semi-interview method with company management and analysis of f inancial statements and selected business financial indicators, as well as SWOT and TOWS analysis. The results of the research showed that there is a significant role and contribution of controlling in the stabilization of business after the restructuring of Pevex. Controlling greatly contributed to the adjustment of the business strategy, which affected business indicators measured by liquidity, profitability, economy, profitability and indebtedness. Management’s perception is that the use of controlling instruments contributes to the organization’s management processes and the achievement of the organization’s set goals. Based on information from the company itself, the controlling system at Pevex is presented, its contribution to management in making business decisions, and recommendations for further development are given. Primary data sources from the company itself and secondary data sources (annual financial reports) were used for the analysis.

2차 미소공동위원회 당시 정치고문단의 창설과 활동

The Political Advisory Group(PAG) was organized based on the recognition that the U.S. Army Military Government in Korea(AMG) had no dedicated advisory body to consult on political issues in South Korea, despite the fact that AMG dealt with numerous political issues in South Korea in addition to its military duties. The creation of the PAG was the final destination of the ‘decentralized’ and ‘fluid’ organizational transformation of AMG’s political advisory machinery. AMG had previously utilized the military intelligence agencies, political advisors dispatched by the US State Department, Hodge’s personal political advisor, and the American delegates for U.S-U.S.S.R. Joint Commission as political advisory organizations. PAG was comprised of Korea experts and political analysts from AMG. PAG collected and analyzed political intelligence through continuous contact with South Korean political figures. Then, PAG framed and implemented AMG’s occupation policy In particular, PAG actively supported the American delegates for 2nd U.S-U.S.S.R. Joint Commission based on the political intelligence and understanding of South Korean political parties accumulated through its activities. Throughout the 2nd U.S-U.S.S.R. Joint Commission, PAG’s focus was on “creating a situation led by right-wing forces” in the list of Korean political parties and social groups that U.S-U.S.S.R. Joint Commission would consult. The existence and activities of PAG clearly show the way and perspective of AMG’s reorganization of South Korean politics at the time. In addition, the fact that the PAG was established as a permanent organization with a single function as a “political advisor” only in 1947 can be seen as evidence that the political advisory function of the AMG in the early days of the occupation was weak.

European Union politicians debating European language education policy

The European Union’s (EU) high regard for multilingualism and linguistic diversity is expressed through its language education policy (LEP), a policy adopted by the European Parliament, which represents all EU member states. However, as education falls within the remit of the member states, EU LEP has an advisory function only. Support for the LEP at national level is thus crucial. By analysing a significant parliamentary discussion by Members of the European Parliament (MEPs), this article asks what evidence there is that MEPs support the EU’s goals of learning the mother tongue plus two foreign languages (1+2), and of learning a diversity of languages at school. Secondly, the article investigates current evidence of the success of EU LEP in terms of developing dual language capacities, and of maintaining diversity in language learning. Figures on the learning of two languages, on the learning of English, and on linguistic diversity are compared, covering the last decade. The results reveal that although the training of dual linguists has stagnated, no MEP expressed concerns that the EU goals of 1+2 are not being met. MEPs are, however, concerned with protecting ‘their’ national languages, and the smaller ‘their’ own language(s), the more so. Furthermore, only representatives of large EU languages express concern over English dominance in the EU’s education systems. Thus, parliamentary representatives of smaller languages unite in solidarity for greater status recognition of their language, while MEPs’ support for the EU LEP goal of 1+2 is at best patchy. The article concludes that, given the limited remit of EU LEP, discrepancies between European recommendations and national practices are somewhat inevitable, and that to improve on the 1+2 goal and counter English dominance across education systems in the EU, member states need to be better supported to appreciate and disseminate the rationales for dual language learning (1+2) and diversity in language learning.

The Contribution of itlos to Fight Climate Change: Prospects and Challenges of the cosis Request for an Advisory Opinion

Abstract On 12 December 2022, the International Tribunal for the Law of the Sea (itlos) received a request from the Commission of Small Island States on Climate Change and International Law (cosis) to render an advisory opinion in order to clarify the obligations of States under the 1982 United Nations Convention on the Law of the Sea (unclos) to protect and preserve the marine environment in relation to climate change, including ocean warming, sea level rise, and ocean acidification. Although itlos has dealt with environment-related issues in the past, it has not yet specifically dealt with climate change and its (in)direct impacts. This contribution, drawing on the first opinion delivered by the Tribunal in 2015, aims to scrutinize some critical legal questions that the request will inevitably face, engaging particularly with its main procedural and substantive aspects. Since it is unlikely that itlos will encounter any unsurmountable obstacles to render the opinion, it would be expected that the Tribunal will take this opportunity to shed light on the implications of climate change for the legal regime of the sea, but also on the role of the Tribunal itself, to definitively clarify its advisory function.

From the Era of Print to the Reality of Electronic Publishing

Abstract In 1998, Michael Bowen summarized an ICSU Press workshop on electronic publishing [1]. It is reprinted below (in this issue of Chemistry International) and I have been invited to give a 2023 perspective on its conclusions. In 1998, Wendy Warr was chair of the IUPAC Committee on Printed and Electronic Publications (CPEP was the predecessor of the current CPCDS) and Mike Bowen was Secretary. It was an advisory function of the committee to keep-up with how the landscape of electronic publishing was evolving. Before I address those conclusions more specifically, it is worth mentioning some electronic publishing advances of the 1990s. Carnegie Mellon University advertised an opening for an “electronic librarian” as early as 1991. Some electronic products predate the World Wide Web (e.g., arXiv preprints which were first emailed using TeX in 1991). The Digital Object Identifier (DOI) was launched in October 1997. SpringerLink, Elsevier’s ScienceDirect, and PubMed were all available in 1998. The American Chemical Society (ACS) and Chemical Abstracts Service launched ChemPort in December 1997, in collaboration with seven other publishers. ACS had reinvented its journals for the Web with Articles as Soon as Possible (ASAP), search tools to find specific articles easily, and links to databases, and to cited articles through ChemPort. The scene was clearly set for electronic publishing, and so let’s move to the eight 1998 predictions from the ICSU Press workshop.

Android-Based Internal Quality Audit Application Development at the Faculty of Educational Sciences State University Surabaya

Internal quality audit is considered an important tool to control the governance and operations of an organization. As an independent and objective assurance and advisory function, internal quality audit is designed to increase value through audits of internal control systems, risk management, and governance processes. Awareness of the importance of internal quality audit and also the fact that its effectiveness can be measured is what led the author to conduct research and development of an Android-Based Internal Quality Audit Application, which aims to facilitate the Internal Quality Audit process at the Faculty of Education, State University of Surabaya. The development of the Internal Quality Audit Instrument is carried out by adapting the ADDIE research and development model. The results of the study showed that each category tested got the results, namely: 90% for the functional category; 90% for the design category; 89% for the ease-of-use category; 87% for the suitability need category. The results of the study also explained that the Android-Based Internal Quality Audit Application, Faculty of Education, State University of Surabaya has been effective in each category and is good to be implemented.

Prawne i praktyczne aspekty funkcjonowania rad rozwoju obszaru gospodarczego

On the territory of the Republic of Poland, there are currently 14 companies managing special economic zones, subordinated to the minister responsible for economy. Each of them operates in a specific area of Poland. Pursuant to the Act of 10 May 2018 on supporting new investments, each special economic zone appoints an economic area development council. It performs a consultative and advisory function and is composed of representatives of entrepreneurs, local government units located within the area managed by the zone, and representatives of voivodship councils for social dialogue. The aim of the article is to discuss the functioning of economic area development councils in the legal and practical aspects and to attempt to formulate proposals for necessary changes in this area. This task is carried out through the analysis of the current activity of economic area development councils based on information obtained from entities managing special economic zones as part of access to public information.

Технологии социальных медиа в политической социализации студенческой молодежи

The article reveals the role of social media and modern communication technologies influencing process of political socialization of students who is an actor of innovation in society. The political socialization of students is influenced by historical events, widespread political values, and political system. It is shown that during periods of social change political norms and values are blurred, the influence of previously dominant agents and mechanisms of political socialization (families, schools, education systems) decreases, new agents of political socialization of students (reference groups, bloggers, Internet communities) come to the fore. The main tool of political socialization of students is mediated communication through social media. The influence of traditional media on young people is decreasing while at the same time the influence exerted by social media is growing. Social media itself acts as a technology for promoting various ideas including political ones. Specific types of youth involvement in politics such as online contact and direct participation are considered. The technologies of social media influence on the political socialization of young people are described that allow fragmenting the public sphere ("filter bubbles", "echo chambers", "information bunkers") forming clip consciousness which does not contribute to the reflection and holistic perception of the political picture in the world. It is emphasized that the most active participants of online communities are students who easily pick up trends and images. There are no structures in modern social networks that guarantee the minority qualitatively equal access to the advisory function of public sphere. The article shows the role of expert communities in politics, social management and influence on youth. It is noted that the expert community as a self-organizing disordered system has the property of dissipativity. The functions of the expert community are analytical, communicative, educational, predictive, ideological, innovative. The technologies of the agenda and creation of thematic groups and communities in social media are considered, political trends in thematic groups and communities are highlighted. The majority determines the agenda. There is no censorship and strict moderation political discussions. Participation transmits from offline to online sphere.

Independent directors’ information acquisition and corporate innovation: Evidence from corporate site visits

This study investigates how independent directors’ information acquisition affects corporate innovation. Exploiting a unique dataset from the Chinese market, we document that firms patent more and have more high-quality technical patents after independent directors conduct corporate site visits. The positive relation is more pronounced for firms with stronger external governance, higher information acquisition cost, greater advisory needs, and more independent directors having innovation backgrounds. The results are robust when we address the endogeneity concerns, use alternative measures of patent output, and examine citations. Our findings suggest that independent directors’ advisory function is more effective when they have better access to firm-specific information, and provide new evidence on the relation between information asymmetry and the effectiveness of independent directors in corporate governance.

Actuación forense con enfoque en derechos humanos – una asignatura pendiente en la medicina forense española

Forensic medicine has historically played a leading role in the defense of the fundamental human rights as an essential tool at the service of the Administration of Justice in fighting against impunity as a denial of the right of the victim. In recent years, especially promoted by the International Committee of the Red Cross (ICRC), the concept of ‘humanitarian forensic action’ has been developed, as opposed or complementary to criminal investigation, focused on alleviating human suffering and protecting the dignity of victims of armed conflicts and other catastrophic events. That type of investigations demands specialized education under the perspective of multidisciplinarity of forensic work, in the proper application of international protocols and guidelines (Istanbul, Minnesota) and the recognition of the rights of victims and families. Development of training programs and specific plans and procedures focused on human rights for Medicolegal Institutes in Spain, particularly in those areas where progress has already been made with the publication of guides and protocols is a necessity in the commitment of forensic medicine with victims and their families, will benefit our advisory function to Justice Administration, and will provide us with the necessary skills to collaborate with other national and international entities.

Internal audit under martial law

Introduction. In the conditions of martial law, the work of the internal audit system changes and is revised. Having analyzed the points of view of scientists and forensic specialists regarding the work of the internal audit service during the war, which determined the purpose of the paper. The purpose of the paper is to consider the possibilities of internal audit during martial law, its purpose, functions and tasks during this period. Results. During the writing of the paper, general logical methods of scientific research were used: observation, analysis and synthesis, theoretical generalization. It has been proved that the control function of audit during war is not as important as before war. The advisory function of the internal audit becomes the main one during the war, it will contribute to the preservation of business and the reduction of enterprise risks. It is proposed to use the work experience of internal auditors acquired during the Covid-19 pandemic. It is important to improve the efficiency of internal audit work in the company is to use a systematic approach that will contribute to the efficiency of the work of internal audit representatives. Conclusions. Martial law changed the purpose, functions and tasks of internal audit. During the war, its purpose is the continuity of the company's activities and the preservation of assets, the physical safety of personnel. The main function is consulting, analytical and predictive functions are of great importance.

Brutto Assessment of the Early Stage of Research Activity

Indices are widely included in the tools of modern scientometrics. However, there is no reliable numerical criterion for distinguishing between the assessment of the level of various candidate or PhD dissertations, despite the huge differences, sometimes hundreds times, in impact indicators of journals in which work of different doctorates is published. The article discusses brutto evaluation at an early stage of research activity in a wider discourse using the example of a simple scientometric index of publications, ab-index. Case of its calculation, analysis of its features, role in stimulating and ensuring coverage, connection with research impact, comparison with Hirsch index, and recommendations for its use are given. We provide facts, data, reasons, invite to discussion, and illustrate that some indexes have a useful advisory function only if their status is indicated, their scope of applicability is delicately outlined, their place in the overall structure and processes is indicated, discrimination based on one or another index value is eliminated, and appropriate compensatory or transformational measures are deployed to development of scientific and technological ecosystem, instead ofengaging in the production of more indicators, characterized as a mechanism for suppressing knowledge, technologies, and competencies.

‚Nützliches‘ Wissen in der wissenschaftlichen Politikberatung?: Ein linguistisch-erkenntnistheoretisches Projekt

Scientific policy advice is a special, hybrid type of scientific activity: science in its advisory function faces the conflict of having to present content in a scientifically credible, unbiased, and value-free form and, at the same time, to prepare it in a politically effective way, i.e., in a way that guides action and is publicly comprehensible. The resulting texts are therefore particularly interesting for approaching scientific research practices with regard to the question of how the struggle for epistemic quality and social legitimacy is reflected in their language and content in the (co-)construction of knowledge. Using exemplary cases, a current interdisciplinary DFG project investigates the practice of scientific policy advice in Germany in terms of form, content, and function from a linguistic and epistemological perspective.

The Impact of Board Governance on Firm Risk among China’s A-Share Market-Listed Companies from 2010 to 2019

This paper selects firm downside risk and firm upside risk as proxy variables of enterprise risk, and the proportion of independent directors as a proxy variable of board governance. Using the panel data of Chinese listed companies from 2010 to 2019, a multiple linear regression model is established to empirically study the impact of supervisory function and advisory function of board governance on the downside risk and the upside risk, to test whether the two functions of the board of directors play a role in the enterprise risk management (ERM). The internal mechanism and boundary conditions of board governance that affect firm risk are also explored in this paper. It is found that the sample enterprises pay more attention to the board‘s supervisory function. At the same time, they reduce the firm’s overall risk by reducing the downside risk and the upside risk while performing this function. We also identify that boards are more likely to use meetings to communicate and strategize to prevent upside risks than to identify and control downside risks. Finally, boards are negatively affected by CEO duality in performing their oversight functions.

The robustness of New Zealand’s policy advisory system

Recent legislation reforming the oversight of Oranga Tamariki and the role of the children’s commissioner was met with all but universal opposition. A key concern was that locating monitoring of the care and protection of children with a government department (and not the commissioner) was too close to ministers to ensure the level of independence required for such a function. This article suggests that the public sector policy advisory system was not robust enough to come up with the optimal policy solution when, in effect, all others said it was wrong. The case gives cause for the public sector to reflect upon the quality of its advisory function.

DMI Bestows Its Highest Honor on Jerry Kathman: dmi:Life Fellow

We want to congratulate and thank Jerry Kathman as he transitions from dmi:Leadership as dmi:Emeritus Board Chair to an important advisory function as a dmi:Life Fellow and Senior Advisor to the dmi:Board of Directors.We take a look at the accomplishments of Jerry Kathman and the impact he has had on DMI and the design community as he transitions to dmi:Life Fellow.

Controlul judiciar internațional al excluderii unui stat Membru din Consiliul Europei

The exclusion of a Member State from the Council of Europe is an international legal sanction subject to international judicial review, of an indirect nature (with only one exception), carried out either within the Council of Europe (by the European Court of Human Rights and the Administrative Tribunal) or from outside (by the International Court of Justice), both by the contentious function and by the advisory function of the international court (with only one exception). Judicial review never leads directly to the annulment of the exclusion act or to the reinstatement of the State as a Member of the Council of Europe.

The advisory functions of the Italian Council of State

ABSTRACT This article, after a brief historical overview, recalls that the Italian Council of State carries out two main functions: judicial, through second instance judgements of administrative court’s decisions; and advisory, on special appeals to the President of the Republic, single questions, and draft regulation. The main features of the Council of State’s advisory functions are analysed, devoting special attention to most recent trends, which show how the advisory function tends to go beyond individual cases and opinions in order to support reform processes as a whole.

Councils of State in Europe in their advisory and legislative functions: France, Belgium, Spain, Italy and Luxembourg

ABSTRACT This special issue explores the Council of State as an institution at the heart of the workings of the political-administrative system of many European states. More specifically, it dwells on the consultative and legislative functions of the Council of State as an institution. This special issue shows through the analysis of the cases of five European countries (France, Belgium, Spain, Italy and Luxembourg) in what ways the consultative action of the Council of State, while revealing its dual technical and political nature, assumes a role of neutrality and expertise which is authoritative within the debates that agitate parliamentary democracies. Examining the Council of State from the angle of its advisory function, as well as the dynamics and pressures to which it is subjected, makes it possible to identify both the evolution and the constraints that affect the construction of the law undertaken by legislative assemblies and governments and more generally the development of state standards.

Le Conseil d’État français, conseiller du Gouvernement

ABSTRACT Role of legal adviser to the government is the first function of the French Council of State, created in 1799. In 2021, despite the remarkable growth of its jurisdictional function which has placed the Council of State at the top of the administrative jurisdictional order, its advisory function, enshrined in the constitution of French Fifth Republic, remains essential. All bills, as well as the most important acts of executive power, are submitted to prior legal examination, by the Council of State in order to not only ensure respect for the French Constitution, international treaties and legaility, but also for intelligibility, stability and operational standards. At the beginning of the twenty-first century, the Council of State has been able to adapt its organization to the requirements of the decision of the European Court of Human Rights Procola c/Luxembourg of 29 September 1995 imposing a strict separation of advisory and judicial functions without renouncing this duality. The creation of the priority question of constitutionality in 2008 had the effect of strengthening the Council of State's role as adviser to the government. The decision of the President of the French Republic in 2015 to make the opinions of the Council of State public has made the Council of State an actor on the political scene and in the media.