Matches in SemOpenAlex for { <https://semopenalex.org/work/W2912234966> ?p ?o ?g. }
Showing items 1 to 47 of
47
with 100 items per page.
- W2912234966 endingPage "98" @default.
- W2912234966 startingPage "89" @default.
- W2912234966 abstract "Final account is a particularity of local government. All municipalities are obliged to compile it. The purpose of a final account is to summarize the yearly economic activity of a municipality. The aim of the article is to analyse the accessibility of final accounts to citizens based on a performed research. A municipality is the primary community of citizens. The law defines a municipality as an accounting entity obliged to keep books. Unlike companies, which compile annual report, a municipality compiles a final account. According to applicable legislation, a municipality is not obliged to make its final account public. The analysis of accessibility of final accounts has been performed within a selected district of the Moravian-Silesian Region comprising of seventy-two municipalities. The result is a finding that a vast majority of municipalities take advantage of the loophole in the law and forbid citizens from accesing the information on the economic activity of the municipality. The solution seems to be to amend the relevant legislation with the obligation to make the final account public, analogically to the obligation for companies to make their annual report public." @default.
- W2912234966 created "2019-02-21" @default.
- W2912234966 creator A5083487937 @default.
- W2912234966 date "2015-09-30" @default.
- W2912234966 modified "2023-09-27" @default.
- W2912234966 title "FINAL ACCOUNT - LATENT DATA OF THE MUNICIPAL ECONOMY" @default.
- W2912234966 cites W2073333010 @default.
- W2912234966 cites W2914181765 @default.
- W2912234966 doi "https://doi.org/10.25142/aak.2015.034" @default.
- W2912234966 hasPublicationYear "2015" @default.
- W2912234966 type Work @default.
- W2912234966 sameAs 2912234966 @default.
- W2912234966 citedByCount "0" @default.
- W2912234966 crossrefType "journal-article" @default.
- W2912234966 hasAuthorship W2912234966A5083487937 @default.
- W2912234966 hasBestOaLocation W29122349661 @default.
- W2912234966 hasConcept C144133560 @default.
- W2912234966 hasConcept C153294291 @default.
- W2912234966 hasConcept C162324750 @default.
- W2912234966 hasConcept C205649164 @default.
- W2912234966 hasConcept C58024561 @default.
- W2912234966 hasConceptScore W2912234966C144133560 @default.
- W2912234966 hasConceptScore W2912234966C153294291 @default.
- W2912234966 hasConceptScore W2912234966C162324750 @default.
- W2912234966 hasConceptScore W2912234966C205649164 @default.
- W2912234966 hasConceptScore W2912234966C58024561 @default.
- W2912234966 hasIssue "3" @default.
- W2912234966 hasLocation W29122349661 @default.
- W2912234966 hasOpenAccess W2912234966 @default.
- W2912234966 hasPrimaryLocation W29122349661 @default.
- W2912234966 hasRelatedWork W1880282105 @default.
- W2912234966 hasRelatedWork W1963723149 @default.
- W2912234966 hasRelatedWork W1977468325 @default.
- W2912234966 hasRelatedWork W2008544382 @default.
- W2912234966 hasRelatedWork W2094075848 @default.
- W2912234966 hasRelatedWork W2387104616 @default.
- W2912234966 hasRelatedWork W2784062445 @default.
- W2912234966 hasRelatedWork W2899084033 @default.
- W2912234966 hasRelatedWork W2994320062 @default.
- W2912234966 hasRelatedWork W344867516 @default.
- W2912234966 hasVolume "15" @default.
- W2912234966 isParatext "false" @default.
- W2912234966 isRetracted "false" @default.
- W2912234966 magId "2912234966" @default.
- W2912234966 workType "article" @default.