Framework Of European Integration Research Articles

European Integration, Opportunities and Risks of Business and Agriculture in Albania

The Integration Process of Albania in the European Union started in 1993 and is considered a long road with many challenges. The signing of the Stabilization-Association Agreement in 2006 is the most important moment of this process, including the harmonization of legislation, to prepare the final EU membership process. This article analyses business opportunities and risks, mainly those of the agri-food sector on its way to the EU. In this framework, trade agreements with the EU and Free Trade Agreements (CEFTA) have influenced the liberalization of trade for agri-food products, intensifying and increasing the level of trade with Europe and the countries of the region. This article also deals with the identification of comparative advantages for the agri-industry sector, where facing the regulated European market, not only challenges are analyzed, but also serious limitations, increasing the need for a structural change in trade relations. In the focus of this paper, are the economic and regional strategies, as well as the progress of the business and agri-food processes, also addressing the trade flows of Albania with the countries of the region and the EU. The analysis of this paper consists of three main premises: 1) in the framework of European integration, costs and benefits in terms of economy and business are more visible in the medium and long term; 2) the integration in the medium term brings a higher economic growth for the countries that aspire to join the EU; and 3) the European integration makes the economy more efficient, bringing about an increase in the ratio of investments, in relation to income, through the reduction of risk with a tendency to increase capital and income per capita (European Commission Report, 2023). The analysis of empirical data shows that the results are not as convincing as expected, thus confirming other previous studies by experts in the field. The main conclusion of this paper is that the integration process has influenced reforms and economic policies in terms of formal and content, both in terms of costs and benefits. In substantive terms, the data analysis shows that the process of European integration has served as a strong impetus for the development of institutions in the country, inter-institutional coordination, the establishment of new institutions, the improvement of human resources, local markets, and the increase of absorptive capacities of funds from the EU. On the other hand, it is concluded that in specific areas of domestic business, such as agri-industry, the effects of EU integration are either not felt yet or are minimal.

A Comprehensive Analysis of National and Supranational Approaches to Refugee Migration within the Framework of European Integration

This essay examines the European Union’s (EU) response to refugee migration, focusing on policy contributions, national approaches, and prospects for collaboration. By analyzing the 2015 European migrant crisis and the ongoing Ukrainian refugee crisis, it elucidates the complexities surrounding refugee migration in the EU. The study explores EU legislative developments, including the New Pact on Migration and Asylum, and evaluates divergent national perspectives, ideological barriers, and challenges to collaboration within the organization. It underscores the importance of solidarity and equitable burden-sharing in addressing refugee migration. Using theoretical analysis and empirical evidence, this paper offers insights into the EU’s efforts to manage refugee migration and the implications for future policymaking and collaboration.

The practice of applying the squeeze-out procedure and its impact on the introduction of escrow accounts as a new type of bank accounts in Ukraine

The article deals with the peculiarities of the squeeze-out procedure in Ukraine within the framework of European integration and implementation of European corporate governance standards. The author analyzes the positions of European courts on the legality and constitutionality of the squeeze-out procedure in the context of violation of minority shareholders’ property rights. The author ivestigates the grounds for declaring squeeze-out unconstitutional in Georgia, in particular, the procedure for determining the price of shares, that resulted in an imbalance of interests of the participants in the procedure. Taking into account the Court’s position, a new entity was involved in the process of share buyback – a court which, upon the application of the majority shareholder, appoints an independent expert or a brokerage company to price the shares and fixes the price of shares and the date of their compulsory buyback in its decision. It is found out that the main interests of a majority shareholder in the squeeze-out procedure are to reduce administrative costs of holding a general meeting, to get rid of passive shareholders and to minimise opposition from minority shareholders, and to avoid free-ridering. At the same time, the interests of minority shareholders in the implementation of this mechanism are to obtain favourable terms from the sale of the shareholding. It is found out that most of the lawsuits of minority shareholders in Ukraine were related to the underpricing of alienated shares. The method of determining the price of shares was to establish the market value of the company’s shares by a valuation entity. However, due to the lack of effective regulatory framework for this procedure, such a price often did not meet the fairness criterion. The author examines the position of the Commercial Court of Cassation as part of the Supreme Court of 2022 regarding the understanding of the fair price of shares, which means not a specific amount of money (value), but compliance by the issuer (supervisory board) with the procedure for determining the market value of shares provided for by law. The author analyzes the implementation of an escrow account contract into the legislation of Ukraine. The author clarifies the procedure for paying the price of shares to minority shareholders by transferring funds to the bank where the claimant has opened an escrow account in accordance with the Law of Ukraine “On Joint Stock Companies”.

CONTROL OF QUALITY OF AUDITING SERVICES IN CONDITIONS OF MODERN INCLUSIVE ENVIRONMENT: THE THEORETICAL-PRACTICAL ASPECT

Introduction. In the article in theory the modern checking of quality of public accountant services and professional ethics system is investigational and she is described component elements, the functions of regulators are exposed and analyses normatively is the legal providing; the dynamics of amount of subjects of public accountant activity, amount of orders of subjects of public accountant activity, actual volume of the rendered services, middle accuses of one subject of public accountant activity, amount of verifications, is certain in connection with a receipt from physical and legal persons, and also public organs of complaints, statements, appeals from that improper implementation of professional duties was seen by the subjects of public accountant activity on results a grant by them public accountant services and accordingly amount penalty, on their result for period 2015 -2017; directions of upgrading of public accountant services are reasonable within the framework of integration. Purpose. Purpose is theoretical and practical investigation of quality of audit services and professional ethics. Results. The analysis of generalized information on audit activity during 2015-2017 indicates changes due to the introduction of new legislative acts and from the side of regulators. For gaining of the aim it is defined the next tasks: the analysis of quantitative and qualitative indicators of audit activity and of system control of quality of audit services and professional ethics for the period of 2015-2017 years, the defining of directions of improvement of quality audit managing processes, substantiated directions of improvement of audit services quality within the framework of European integration. Subjects of mandatory quality control of audit services are subjects of audit activity that provide services for mandatory audit of financial statements. Quality control of audit services involves testing of internal procedures, verification of working documents, audit reports and other reports, contracts for the provision of audit services, internal administrative acts of the audit activity subject, which determine the policy and procedures to be applied in the provision of audit services.

Перспективи проведення податкової реформи «10-10-10» в Україні

In the wake of the war in Ukraine and the rapid spread of the COVID-19 pandemic, many businesses have either suspended or closed their operations. The introduction of martial law requires rapid adaptation of tax legislation to new realities. To do this, the State must, in particular, distribute its burden to promote the survival of businesses in the wartime conditions. One of such plans is to carry out the tax reform «10-10-10», which provides for amendments to tax legislation, revision of preferential taxation of certain business segments and reduction of basic tax rates. Making adjustments to these tax rates will lead to serious changes in the State budget itself. The main taxes that will be changed during the reform are VAT, personal income tax and business income tax. Analysts argue that reducing them to 10% and strengthening tax control over entrepreneurs and enterprises will lead to the withdrawal of a significant part of business from the «shadow». The important point is that, in contrast to reducing the rates on basic taxes, the authors of the reform propose to strengthen control over the activities of not only registered entrepreneurs, but also the population that receives income without registering as a business entity. This will entail an increase in fines for violating tax legislation. Among the important shortcomings of the reform are the potential increase in the budget deficit resulting from a significant reduction in taxes, as well as the conditions of the European Directive 112, which Ukraine has to adhere to within the framework of European integration and according to which the VAT rate cannot be less than 15%. In turn, the advantages are strengthening tax control, de-shadowing the economy and reducing the tax burden on the wage fund, improving the standard of living of the population, supporting business and attracting foreign investment. Thus, after a detailed consideration of the reform, familiarization with the opinions of leading experts and a brief analysis, it can be argued that in such a difficult situation in which Ukraine finds itself now, it is appropriate to make fundamental changes to the tax system in order to improve the financial condition of the population, enterprises and the economy in general

National minorities of EU countries within European integration

Summary. The purpose of the article is to define the concept of representation of national minorities of EU member states. The article is devoted to the integration processes of the state ethnonational policy of European countries. National minorities, who are not the indigenous population of the states in which they live, play an important role in establishing the connection of international communications with other countries. In addition, national minorities play a dominant role in the foreign policy organization of state administration. The conditionality of this issue lies in the context of the preservation of the ethnic nation. More than 190 national minorities are compactly located within the borders of Europe. Particular attention is paid to the impact of European integration on the ethno-national structure of the EU. In order to achieve the set goal, the European experience of protecting the rights of national minorities and ratified international agreements is considered. The place of national minorities in integration processes, the main origins of disintegration are determined. An assessment of the integration of the national potential is formed; the quantitative indicators of the ratio of national minorities (Romania and Hungary), the enclaves of their placement, the risks of assimilation are characterized. The problems of European Union law in the area of protection of the rights and freedoms of national minorities are studied. Currently, the legislation of European countries has significant differences regarding the status of national minorities: the law of the European Union is practically limited in integration. The scientific novelty will consist in the concept of representation of national minorities within the framework of European integration. The concept will contain the main universally recognized laws, acts, regulations regarding EU national minorities. There is a need to consider the concept of national minorities at the regional level, to find ways to consolidate the countries of the European Union. Conclusions. Taking into account the experience of foreign countries, proposals are made for the implementation of integration processes in Ukraine regarding the status of national minorities. The approved regulations for the adoption of a new law on the representation of national minorities in accordance with European requirements.

Developing tolerance to uncertainty as an integral part of professional training of student psychologists in the framework of European integration

Developing tolerance to uncertainty as an integral part of professional training of student psychologists in the framework of European integration

German–Norwegian relations in security and defence: What kind of partnership?

The article contributes to the debate on European defence cooperation and integration by analysing the German–Norwegian security and defence partnership. I define this partnership as being based upon mutual interests and values, and one in which the minor partner has important resources to contribute which accord with the larger partner’s interests and values. The article analyses this partnership within the framework of European integration and Atlantic cooperation, and in terms of how the discourse on strategic autonomy shapes the partnership. The article discusses two specific areas of cooperation, the High North and German–Norwegian collaboration on defence procurement. When analysing this relationship, I argue that Norway applies strategies such as acting as an external resource, adaptation and shielding to influence German policies vital to Norwegian security.

Divided by the Rainbow: Culture War and Diffusion of Paleoconservative Values in Contemporary Poland

Over the last decade, representations of the rainbow were repeatedly disputed in Poland, revealing the country’s ongoing socio-political changes and its drift away from the generally liberal and secular values of the European mainstream. These cases show a political growth and an increasing social diffusion of Polish ‘national paleoconservatism.’ The aim of this article is to (1) discuss the intellectual roots of this distinct form of conservatism built upon the confrontational notions of national identity, patriotism, and Catholicism; (2) propose a novel concept in the studies of Polish politics (‘national paleoconservatism’); and (3) present the social diffusion of such conservatism based on conflicts over representations of the rainbow. By combining the historical and intellectual background with the contemporary case studies, the authors aim to facilitate a deeper understanding of the vitality of national conservative ideas among internationally unknown conservative intellectuals, who participate in a discursive ‘culture war’ against their liberal, progressive and secular opponents in present-day Poland. The ideological conflicts revolve around the meaning of Polish national identity, the essential character of the country’s culture, and the position of Poland within the framework of European integration.

The Prospects of Ukraine's Integration into Global Value Chains Within the Framework of European Integration

The Prospects of Ukraine's Integration into Global Value Chains Within the Framework of European Integration

Особливості формування та реалізації державної політики у сфері європейської інтеграції в різних країнах

Ukraine has declared accession to the EU one of the strategic foreign policy issues, but relations with the European Union are still in the initial stage. This is the situation, both because of the slow pace of reforms in Ukraine and because of the reluctance of the EU to start a new wave of expansion. Although many countries in Europe have gone through the European integration path in the last decades, there is insufficient fundamental rather than fragmented research on the benefits and risks of integration, as well as the analysis of existing experience. There is also insufficient expert judgment on the impact of various factors on the specific directions of the necessary transformations that are to take place in the process of Ukraine's integration. The main tasks facing states and pursued within the framework of European integration are: socio-economic strengthening of the country, both internally and vis-a-vis third countries; strengthening the country's position at the international political level; internal political stability of the country and so on. The main key to the success of the implementation of the EU Integration Strategy is the transition from declaring intentions to become a full member of the EU to concrete actions, which should be aimed primarily at building a free democratic society, reducing the role of the state in governing the economy, combating corruption and the shadow economy. Generalization of the world experience in the implementation of state policy in the sphere of European integration made it possible to identify methodological approaches, mechanisms, tools and principles for use in Ukrainian public administration practice. The experience of most countries indicates that there is no quick and easy way to join the EU: it is a long and difficult European integration path. Therefore, the state policy in the sphere of European integration of Ukraine should promote transformation in the political, legal, economic, financial, social, environmental spheres, which will overcome most of the difficulties in the path of European integration and will allow our country to become an integral part of a renewed Europe.

Strategic development of cargo transit services: a case study analysis

Abstract Purpose. Recently, foreign economic activity in Ukraine has gradually shifted towards the European Union (EU). The EU’s special interest in the potential of Ukraine’s transit transport lies in the geographical position of the country, which is located on the main routes of international freight traffic. The article aims to study the status and development opportunities in the field of transit freight transport of the Ukrainian railway joint-stock company (JSC Ukrzaliznytsya) within the framework of European integration. Methodology. The article presents the analysis of the activity of the JSC Ukrzaliznytsya in the field of transit freight transport for the period of 2005-2017 and outlines the strategic prospects for its development as a significant transit route considering the conditions of European integration. The methodology included theoretical and practical research using statistical methods; methods of comparative analysis; ABC analysis method; and taxonomic method. Results. The JSC Ukrzaliznytsya was analysed to determine the status of its activity in the field of transit freight transportation for 2005-2017. A structural-dynamic analysis was made to estimate cargo volumes transported by railway enterprises and related revenues. 18 types of cargo were identified using the ABC analysis method based on two indicators, namely, “volumes of transportation” and “revenues from cargo transit”. Also, taxonomic indicators of the level of system development were considered and revenues from cargo transit for the analysed period were estimated. Finally, recommendations were proposed regarding the development of a joint-stock company as a strategic cargo transporter under the conditions of European integration with Ukraine. Practical implications (if applicable). The results of the conducted research and performed calculations confirmed the need to refocus the management activity of the JSC Ukrzaliznytsya in the field of cargo transit towards strategically important cargoes, which have the largest share in the structure of financial results. This will enable the company to achieve its leading role as a strategic transit carrier of the European Union in the near future.

POSITIVE AND NEGATIVE ASPECTS OF HUNGARY'S INDUSTRIAL TRANSFORMATION IN THE CONDITIONS OF EUROPEAN INTEGRATION

This article describes the main historical trends, formed the preconditions for the transformation of the industry of Hungary, and studied the features of the development of the industrial sector in terms of European integration. Within the article highlighted the positive and negative aspects of the transformation of Hungarian industry in the context of European integration and, in addition, formulated the basic directions of the further economic and industrial development of the country. Methodology. In this article, based on the methods of historical and retrospective economic and statistical analysis outlines the main trends that determine the development of Hungarian industry in the context of European integration. With the use of the comparative analytical method, developed in the works of MV Panova [3] ranging of regions of the country on the level of economic development activity. The basis of the analytical method laid the ratio of the economically and industrially active regions on areas of the country to the total population of these regions based on key socio-economic indicators: population, economic indicators, the number of industrial enterprises, agriculture and service sectors, the investment attractiveness of regions. On the basis of previously made predictions (see. Works VL Martynov [4] and R. Brunet [5]) formed the main points that determine the further industrial and economic development of Hungary in the framework of European integration.

The Europeanization of Citizenship: Conceptual Innovations, Legal Changes, and Development of New Institutional Practices

The development of citizenship in the framework of European integration has been marked by conceptual innovations. This article concentrates on three of its elements: antidiscrimination rights, the concept of Union Citizenship, and the right to free movement. In these cases, either concepts were newly coined, or already-established concepts were newly interpreted in the context of the European Union by the European Commission or by the Council. In a second step, they were then incorporated into new EU citizenship laws and then transferred into national legislation and national political and administrative practice. During the implementation phase in the member states, the innovations often led to conflicts related to the interpretation of the new concepts in political and administrative practice. The article discusses the related processes as a pattern of conceptual innovation by law making that is typical for the EU.

O zmianie instytucjonalnej w Europie w okresie kryzysu

The purpose of this paper is to analyze the specificity of institutional changes taking place in the framework of European integration, with particular emphasis on the crisis. Have these changes been increasingly often introduced by non-democratic methods in order to improve their efficiency? Regardless of whether they are gradual (incremental) or radical, are they implemented as a result of informal and discreet agreements reached in the restricted circles of the political and official elite, and bypassing citizens? Can one refer to national democracy without harming the progressing integration of the Old Continent? The analysis is based on two examples – the amendments to EU treaties concluded by the establishment of the Lisbon Treaty in 2007 and expanding the powers of the European Central Bank at the time of the eurozone crisis.

Complex sociotechnical systems regional development trends outlining within the framework of european integration programme

Production complexes development problem status has been reviewed as an array of complex sociotechnical system elements in view of probable European integration processes. Basing on existing sociotechnical systems activity efficiency factors, a conclusion has been drawn about insufficient methodological studies in available resources management. Four essential trends of development for complex sociotechnical systems have been offered: development of logistics and transport infrastructure; stable energetic resources formation; creation or restoration of industrial complexes; creation of educational center.Each of the proposed trends has been objectively estimated from the point of view of demand for their development within the framework of European integration. Cornerstone principle of activity has been determined on the basis of projects implementation procedure in correlation with results probably obtained in specified trends, reading as “From Confidence to Understanding, from Active Application to Socially Beneficial Results”.

Albanian Railway in the Framework of European Integration: An Overview and Development Opportunities in the Future

Albania is a country that aspires to gain candidate status and after that the membership in the European Union. Our country has signed Stabilization and Association Agreement with the EU in 2006. From the signing of this agreement derive standards and obligations to be fulfilled, in order to be at the same level or close to the countries that are EU members. Reconstruction of the railway and standardization of their European levels is one of the most important tasks. To this day, in this sector is made little progress that hinders economic development in the country. Member states have already implemented the four guidelines for railways, while in Albania; this kind of transportation is neglected. In this paper we will discuss issues related to the problems that Albania railway system is currently facing, efforts made to their Europeanization and development opportunities in the future. DOI: 10.5901/ajis.2013.v2n9p511

Border Temporality and Space Integration in the European Transborder Agglomeration of Basel

The purpose of this article is to evaluate the consequences of border devaluation on integration at the local level, within the framework of European integration. The Basel trans-border agglomeration straddles three countries: Germany, France and Switzerland, of which the latter is not a member of the European Union (EU). At the junction of three fields of geography, that is to say the studies of borders, of urban geography and of temporal geography, the analysis consists in confronting border temporalities, on the European and national scales, with urban temporalities on the regional and local scales. In the long term, European construction consists in creating a political framework that generates an environment of openness and trust, which would be favorable for Basel's transborder urban integration. However, this is not a continuous process, but is rather divided into several stages. In addition, transborder urban integration takes several forms that are not necessarily synchronized. A new stage of integration has been reached since the beginning of the 21st century. The cross-border institutionalization approach adopted by the Canton of Basel City, based on the elaboration of plans and the foundation of a political frame, aims to see an acknowledgement of the City in competition between metropolises on a world-wide level. This political approach seems to be opening up new possibilities in cross-border integration on both morphological and functional levels.

Jewish spaces and Gypsy spaces in the cultural topographies of a New Europe: heritage re-enactment as political folklore

The European phenomenon of Jewish spaces was first described in the mid-1990s. They were then defined as themed environments initiated and operated by non-Jews, often located in historical Jewish neighbourhoods. Since then Jewish spaces have become a well-established concept in the media and among academics. This article explores Gypsy spaces as analogous to Jewish spaces. The paper compares two cases, the Gypsy pilgrimage to Saintes-Maries-de-la-Mer in southern France and the Jewish Culture Festival in the Polish town of Kraków. There are striking parallels between the thriving Gypsy music festivals, Gypsy horse fairs and Gypsy pilgrimages on the one side, and Jewish Culture Festivals on the other. The author formulates some hypotheses as to why Gypsy spaces have not yet been recognised and dealt with more extensively. To conclude, the Jewish and Gypsy spaces are situated in a European landscape of remembrance and interpreted as heritage re-enactment within the framework of European integration.

Law Reformation of Economic and Bankrupting Policy, under the Framework of European Integration

Bankruptcy represents inability of legal or phisic person to pay their dues at the time specified. The collapse can lead to bankruptcy procedure, which will be taken legal action where the assets may be liquidated to pay outstanding debts.Today business and finance indisputably are global. The financial and capital markets are more globally integrated and move much more rapidly in response to events. As a result, many financial institutions and activities that once were local are now international. The changes in the international financial system have been driven by deregulation, by improvements in communications, by technological changes that have increased the speed and volume of transactions enormously, and by widespread innovation in markets, organizational structures, services and instruments. Often overlooked in the debate over globalization, however, is that smaller businesses and financial institutions participate in global trade and finance on an unprecedented scale.In this paper research we are trying to analyze the benkrupting in Albania and Macedonia benking system. DOI: 10.5901/mjss.2013.v4n4p163