Aim: The author set himself the task of discussing the prevention activities carried out in Poland regarding incidents involving fires, carbon monoxide
poisoning and gas explosions in residential buildings. In addition to reviewing existing legislative solutions and public campaigns, the author made
suggestions for improvements and possible actions. Among them are further changes and corrections in legislation, the subsidy system, and the upgrading
of the market qualifications in the area of fire protection already adopted by the Minister of Internal Affairs and Administration (MSWiA) within
the framework of the Integrated Qualification System.
Introduction: In 2024 alone, there were more than 30,000 interventions by the fire department related to residential fires, in which 294 people died as
a result of the fire and 53 were poisoned by carbon monoxide. Between 2019 and 2023, approximately 30,000-32,000 residential fires occurred annually.
This situation highlights the very important and current problem of incidents in private homes and prompts the search for new preventive solutions.
Methodology: While working on the article, the author used an analysis of available legislation, statistics of Central Statistical Office (GUS) and State
Fire Service (PSP). He also used his knowledge and experience gained from working on free market qualifications in the area of fire protection, as well as
through participation in social campaigns and membership in the structures of the Volunteer Fire Brigades and from working with the Youth Fire Teams,
and finally the experience of 10 years of professional work in the research institute of the State Fire Service.
Conclusions: The Ministry of Internal Affairs can play a key role in shaping prevention policy by introducing new regulations and promoting the Integrated
Qualification System (ZSK) in fire protection. One of the most important aspects of these measures may be the provision of standards for the installation
of certified carbon monoxide, smoke and gas detectors, which is a complementary element of the current nationwide campaigns “Detector to guard your
safety” and “Smoke detector under every thatch”, promoted by both the Ministry of Internal Affairs and Administration, the State Fire Service and the
General Board of the Association of Volunteer Fire Brigades of the Republic of Poland. The regulation, amended in 2024, makes the use of fire and carbon
monoxide detection devices universally mandatory. According to the author, however, neither the change in regulations nor the promotion of detectors
in the form of as many as two simultaneous public campaigns will achieve the expected results without parallel preparation in adequate strength of
competent (certified) resources of fitters of these devices.
The implementation of uniform standards for the installation and operation of detectors is desirable both in the ranks of PSP officers and OSP rescuers,
and above all in the social groups of dependent citizens.
Keywords: prevention, autonomous detector, service certification, free market qualification, fire protection devices
Este artículo examina el proceso judicial por crímenes de lesa humanidad en el caso del Ingenio La Fronterita, en Tucumán, Argentina, como una vía para repensar la justicia transicional desde una perspectiva desde abajo. A partir de una investigación cualitativa y mediante el marco analítico de la Palanca de Arquímedes, se analiza cómo interactúan cuatro dimensiones —movilización desde abajo, innovación institucional, poder de veto y contexto político— para explicar avances, bloqueos y reactivaciones del caso. Se enfatiza que los procesos de justicia no se despliegan de forma uniforme y que los territorios provinciales no son meros espacios de implementación, sino escenarios donde se disputan sentidos de justicia, verdad y responsabilidad empresarial. El artículo muestra cómo actores subnacionales, aun en contextos adversos, impulsan estrategias complejas para desafiar la impunidad. Propone un enfoque territorializado y multidimensional que contribuye a comprender las posibilidades y límites de la justicia transicional en contextos periféricos y a enriquecer marcos analíticos existentes.
Jose Miguel Morales-Asencio, Rafael Gomez-Garcia, Pilar Barnestein-Fonseca
et al.
Introduction The needs of patients in palliative care (PC) are multiple and changing. Several tools assess them, but there is a lack of homogeneity among them. A specific diagnostic tool to assess complexity in PC (IDC-Pal: Instrumento Diagnóstico de la Complejidad en Cuidados Paliativos, in Spanish) was created in community and hospital settings with 36 items to diagnose PC complexity, but its application in primary care is difficult.Aims (1) To generate an adapted version to primary care of the IDC-Pal tool to identify and stratify PC complexity in the adult population. (2) To determine face, content, criterion and construct validity and reliability of the new instrument.Methods and analysis There are three phases of clinimetric cross-sectional observational validation study: Phase 0: Review of the original tool structure suitability for its use in primary care setting by a committee (researchers and the original developer team). Phase 1: Expert consensus phase by Delphi technique with physicians, nurses and social workers from primary care and PC. Phase 2: Empirical validation of the resulting tool in primary care using a cross-sectional descriptive design involving physicians and case manager nurses from across Andalucia, who will recruit adult patients with PC needs from healthcare centres that accept to participate in the study. Reliability (Cronbach’s alpha, McDonald’s omega, interclass correlation coefficient) and construct validity (exploratory factor analysis) analysis will be carried out; convergent criterion validity will be assessed with the NEC-PAL (Necesidades Paliativas Questionnaire, in Spanish) instrument. Differences by gender, type of professional and place where it is administered will be explored. Interobserver reliability analyses will be carried out using intraclass correlation coefficient, Bland-Altman plots and concordance analysis. Phase 0–1 results were expected by 2025 and Phase 2 results by 2026. Reporting method: CRISP checklist. This protocol was conducted without patient or public participation.Ethics and dissemination This study evaluates a novel, co-designed tool to diagnose PC complexity to inform practice recommendations for a more efficient allocation of resources that may be included in future clinical practice guidelines. The study has been approved by the Provincial Research Ethics Committee of Málaga as of July 2023 and will be conducted in accordance with the principles established in the Declaration of Helsinki, the Council of Europe Convention on Human Rights and Biomedicine, and the requirements established in Spanish legislation. The study conforms to the norms of good clinical practice. All participants in the Delphi study must express their agreement to participate in the survey by providing informed consent (IC) before beginning the questionnaire. For the development of Phase 2, the primary care professionals who agree to participate will sign a researcher commitment, and the patients included in the study will sign a written IC before the data collection. Dissemination of the results will inform future research on the appropriate diagnosis of PC complexity in the primary care setting, which is of paramount importance due to its gatekeeper position. Dissemination will be aimed at academics and healthcare professionals through publications, presentations and training workshops on the use of the diagnostic tool.
Haitham M Altaany, Ahmed Mohi Khalaf Sakr, Osama Abdelbary
et al.
Social legislation includes statutes and policies governing just about any aspect of the welfare and responsibility of individuals and groups in society and can include education, health, employment, and civil rights among others. This review aims at critically reviewing and synthesizing the literature on social legislation to advance social development: historical developments, theoretical conceptualizations, and empirical reviews of cross-national studies have been reviewed. Utilizing the systematic review approach, the present study searched for the publications across the database and had well-defined eligibility criteria. A relationship between strong/social legislation and measures of social welfare is shown; moreover, the importance of high-quality enforcement of the laws is demonstrated. Universal health care acts correlate a country or country’s people’s longevity and minimize health quality disparities. These freedom laws for education mean that compulsory schooling laws are positively related to the literacy levels of the population and raise mobility in the economy. Amendments to labor rights legislation for wages and the working environment improve employment satisfaction, bring down poverty rates, and contribute to economic security. Civil rights laws work against discrimination; reinforce the unity of the society, and encourage equality. However, challenges like insufficient funding, corruption, and cultural barriers affect the program implementation, most so in low and middle-income countries. Further suggestions include the enhancement of measures relating to enforcement, popularization of existing legislation, means’ financing, and legislation’s tailoring to regional specifics. When measured against such factors, social legislation can become a powerful lever towards social development and the building of a society based on justice.
Prevention is becoming ever more central in UK care policy for older people, though precisely what this entails, and how it works most effectively in social care and support, remains ambiguous. Set against the “newness” of recent social care legislation in Wales, this article explores the perspectives of professionals on prevention and community development, particularly for older people. This draws on qualitative data collected from 11 Welsh local authorities, four NHS Wales health boards, and eight regional third-sector organisations, incorporating 64 interviews with directors, executives, and senior managers. Recent research has highlighted concerns over the slipperiness of prevention as a concept, resulting in multiple interpretations and activities operating under its banner. Consistent with this, our data suggested a kaleidoscopic picture of variously named community-based initiatives working to support the intricate web of connections that sustain older people, as well as provide practical or material help. Similarly, professionals highlighted varied agendas of community resilience, individual independence, and reducing the need for state-funded health and social care, as well as a range of viewpoints on the roles of the state, private sector, and the third sector. Analysis revealed fragments of familiar themes in community development; positive hopes for community initiatives, tensions between the mixed agendas of state-instigated activities, and the practical challenges arising from systems imbued with neo-liberal ideas. Realising the promise of prevention will require deft steering through these challenges.
Justificación: Pese a que el país cuenta con normativa jurídica que en teoría permite contrarrestar adecuadamente el problema de la violencia contra la mujer, en la práctica esto no siempre es posible debido a limitantes operativas.
Objetivo: Reflexionar sobre la urgente necesidad que tiene el Estado de Honduras de priorizar a través de su institucionalidad el problema de la violencia contra la mujer, que ha alcanzado proporciones alarmantes.
Conclusión: La alarmante situación de violencia que viven las mujeres hondureñas requiere que de manera urgente se implementen políticas públicas eficaces, en materia de violencia basada en género para lograr reducir las cifras impactantes que afectan a la población en general, pero a las mujeres en particular afectando su desarrollo humano.
The echo chamber effect is a phenomenon where people with similar ideas, beliefs, and manners intensify their ideas and thoughts with the pleasure of being approved, whereas people with opposing ideas and beliefs sink into silence. This is one of the biggest barriers to the development of a free and democratic environment for ideas and beliefs, and it is crucial for the democratic perspective on the freedom of expression on social media. This issue is a serious problem because the oppressive view and opinion environment strengthens practices that exclude diversity. This research aimed to descriptively examine tweets in terms of their significant hints provided through the creation of the echo chamber. The hashtag “#SUSyalMedyaYasası” (#Socialmedialaw)-related tweets were selected as the trending topics. Through descriptive analysis, this study also attempted to describe how the echo chamber concept affected and shaped the belief and idea posts on X. According to the analysis’s findings, the new regulation on social media intensified the echo chamber effect by strengthening some predetermined attitudes and beliefs and weakening others by separating the legislation from its context and content.
Political institutions and public administration (General), International relations
The 21st century has witnessed unparalleled digital revolution, driven by the proliferation of digital technologies, which has transformed how individuals’ access, consume, and engage with information. The internet, mobile devices, and social media platforms have connected people across the globe, creating a global digital ecosystem where information transcends physical boundaries. This digital globalization has introduced numerous benefits, including democratizing knowledge access and fostering cross-cultural understanding, but it has also raised complex ethical challenges. This text explores the complex ethical considerations that arise in the era of digital globalization. It addresses issues related to media ethics, social media use, data privacy, and the impact of legislation on digital citizenship. The Social Responsibility Theory was used as a critical framework emphasizing the need for responsible and ethical media practices in a rapidly changing landscape. One of the primary ethical concerns in the digital age is the safeguarding of individual privacy and data security. The collection, storage, and utilization of personal data by corporations, governments, and online platforms have raised significant ethical dilemmas. Additionally, the ease of information dissemination on digital platforms has led to the rapid spread of disinformation, misinformation, and fake news, challenging the ethical responsibility of individuals and organizations to verify and counter false narratives. This study concludes that, the digital age's ethical landscape is complex and multifaceted, shaped by technology, society, culture, and individual agency. Understanding and addressing these ethical challenges are crucial as societies adapt to the opportunities and complexities of digital globalization. This study thus called on individuals, organizations, policymakers, and educators to navigate the digital era with responsible and ethical practices, upholding democratic values while embracing the benefits of digital interconnectedness.
The country's central property rests on the institutional and organizational strength of the major price chaos market and the banking sector. Georgian banking system is currently developed not only in the country, but in all regions, the Georgian securities market and the only licensed representative of this market in the country - the Georgian Stock Exchange is undeveloped and unique. The securities market is a kind of economic barometer of the country, a measure of the pulse, which is primarily reflected in the ongoing political, economic and social changes in the country and in the world.
The securities market provides fast mobilization of temporarily free cash without bureaucratic intermediaries (in this case banks) and with minimal additional fees compared to bank credit, respectively the banking system and the stock market are competitors.
In 1998-2000, with the help of the best government and financial market experts in Georgia, the foundations of the securities market began to form. During this period, everyone was well aware that these two most important financial institutions should be developed together on an equal footing, under conditions of fair competition, and tried not to allow one sphere to be absorbed or oppressed by another. For some reason, the new post-Soviet Georgia had better starting conditions in the banking sector, as enshrined in the 1998 Law on the Securities Market adopted by the Georgian Parliament. By law, the securities industry was separated from the banking sector in order for securities to be newly established mechanisms to enable independent real development opportunities.
JSC "Georgian Stock Exchange" (JSC) was established on January 12, 1999 at the initiative of leading brokerage companies, commercial banks, insurance companies and investment funds. Special activity on the Georgian Stock Exchange began in 2004, when after the change of government, the legislation related to privatization was changed and the economic recovery began, corruption was significantly reduced, the financial market was opened, investments were increased.
The reduction of trading volume on the Georgian Stock Exchange was caused by the financial crisis of 2008 and a change in the legislation, which resulted in the abolition of the self-regulatory system of the stock exchange and its controlling body became the National Bank of Georgia. Since 2007, the stock exchange has been managed by a group of banks that currently own 58% of the stock exchange shares, of which the Bank of Georgia has the largest package with 46%.
As of March 1, 2022, the balance of deposits of legal entities and individuals attracted by commercial banks in national currency is 15.06 billion GEL, weighted by an average of 11.06%, and the volume of deposits of legal entities and individuals attracted in foreign currency - equivalent to 22.03 billion GEL. , On average by 0.81%. (SEB, 2022) In total, 37.1 billion GEL of free cash is deposited in Georgian banks, and if at least a quarter of it returns to the Georgian Stock Exchange, it is easy to imagine the level of economic growth and the size of the national economy.
As of May 6, 2022, about 2.31 billion GEL has been accumulated in the pension fund, 60% of the objects are placed on certificates of deposit, 1.3% - on time deposits, 5.8% - on foreign corporate shares (133.98 million 56 l),% - interest Accounts in foreign currency, and 24.69% - on interest accounts (Pension Agency, 2022). In other words, the funds kept by the citizens of Georgia in the pension fund either go to the banking system and only then take part in the short-term activity, ie by buying their securities for about 134 million GEL with the growth of the foreign economy. The development of the Georgian stock market would have facilitated the growing funds of the pension fund, invested more profitably with bank deposits, and the national economy growing faster, with more commission and interest rate pressures than bank credit.
As of April 30, 2022, the capitalization of the stock market on the Georgian Stock Exchange amounted to about 2.29 billion GEL, which is only 3.8% of the GDP of Georgia in 2021 (60.2 billion GEL), while this figure has developed stock markets. Countries have more than 100% of GDP. According to the years, the ratio of capitalization of the Georgian stock market to GDP in the same year is declining and was 4.8% in 2020 (due to the pandemic, GDP decreased this year, the capitalization of companies remained largely unchanged), in 2019 - 3.97%; In 2018 - 4.39%; In 2017 - 8.16%. As of May 2, 2022, securities of 23 companies with a total market capitalization of USD 0.748 billion and an average daily turnover of 21 GEL in April 2022 were admitted to the trading system of the CBS.
On March 24-30, 2022, we conducted a survey on how people manage their savings through the platform google forms, in which 629 people participated. The results of the survey showed that the culture of accumulation in the population is quite high and they would like to buy securities on the Georgian Stock Exchange.
In our opinion, the development of the securities market in Georgia will reduce the employment problem partly through self-employment, the economy will be developed thanks to direct financing of economic entities (and not by scheme = population = bank => enterprises) and increase the speed of cash circulation. The state has a big role to play in the process of establishing a securities market in developing economies. The securities market is a necessary and important element of the global economy, without which the normal functioning of a market economy is impossible. Relevant legislative changes and political will are needed to strengthen the Georgian stock market.
Abstract Background Expanding availability to naloxone is a core harm reduction strategy in efforts to address the opioid epidemic. In the US, state-level legislation is a prominent mechanism to expand naloxone availability through various venues, such as community pharmacies. This qualitative study aimed to identify and summarize the views of experts on state-level naloxone access laws. Methods We conducted a three-round modified-Delphi process using the online ExpertLens platform. Participants included 46 key stakeholders representing various groups (advocates, healthcare providers, human/social service practitioners, policymakers, and researchers) with expertise naloxone access laws. Participants commented on the effectiveness and implementability of 15 state-level naloxone access laws (NALs). We thematically analyzed participant comments to summarize views on NALs overall and specific types of NAL. Results Participants commented that the effectiveness of NALs in reducing opioid-related mortality depends on their ability to make sustained, significant impacts on population-level naloxone availability. Participants generally believed that increased naloxone availability does not have appreciable negative impacts on the prevalence of opioid misuse, opioid use disorder (OUD), and non-fatal opioid overdoses. Implementation barriers include stigma among the general public, affordability of naloxone, and reliance on an inequitable healthcare system. Conclusions Experts believe NALs that significantly increase naloxone access are associated with less overdose mortality without risking substantial unintended public health outcomes. To maximize impacts, high-value NALs should explicitly counter existing healthcare system inequities, address stigmatization of opioid use and naloxone, maintain reasonable prices for purchasing naloxone, and target settings beyond community pharmacies to distribute naloxone.
The RSFSR Land Code of 1922 (LC), adopted as part of the comprehensive codification of Soviet law in the 1920s, is in the focus of this article. The Land Code is looked at as the first codified act that forms the branch of Soviet land law, defining its subject, method, and parameters of further development. The article is based on extensive historiographical material, which is systematized by periods. In the 1920s the Code of Law was in full force, therefore, a doctrinal interpretation of its norms, and authors’ comments on the Code were published. Subsequently, the Land Code of 1922 was studied with the aim of understanding and gaining historical experience in the development of new land laws. The article uses normative legal acts of the Soviet period, published documents, and archival sources. Particular attention is paid to the LC draft preparation and its further development until legislative approval. The methodology includes the dialectical method, as well as comparative legal and formal legal methods. The LC is studied as a historical source of legal content; its external criticism is given. The impact on the content of the LC of social and political conditions of previously issued acts is revealed. It is determined that the Land Code reflects consistency and novelty of the Soviet land legislation. The level of consolidation and incorporation of previously tested norms is very high. The LC most noticeable gaps and the ways to overcome them are outlined.
AbstractObjectiveFrom 2010 to 2011, several states passed legislation aimed at identifying and deporting undocumented immigrants. Despite partial or full enjoinment at various times, there are reasons to believe that the passage of these laws could have had a negative impact on social life for immigrants and Hispanics. This study attempts to quantify the impact of these restrictive laws on time spent socializing, as reported in the American Time Use Survey.MethodThis study uses a natural experiment and difference in differences design.ResultsI find that Hispanics in states that passed these laws spent less time socializing after their passage, though only in counties with relatively low Hispanic populations around the time of passage.ConclusionOverall, this study provides evidence of a negative impact of extreme immigration policy on social life in the Hispanic community.
This paper evaluates Polish administrative legislation aimed at counteracting infections and a more effective fight against COVID-19, the infectious disease caused by SARS-CoV-2. This
legislation is also a response to the inevitable negative social and economic effects. It takes the form of draft laws prepared by the Council of Ministers or normative acts issued by the
government administration. These acts are referred to as “Covid legislation”. The broad understanding of administrative legislation presented in the article covers the procedures for drafting laws submitted to the Sejm by the Council of Ministers, regulated by the provisions of the Act of 8 August 1996 on the Council of Ministers and by Resolution No. 190 of the Council of Ministers of 29 October 2013 – Rules of Procedure of the Council of Ministers. In this context, the author analyses the procedure for the preparation of the draft law of 2 March 2020 on special solutions related to the prevention of, counteracting and combating COVID-19, other infectious diseases and the crises caused by them. The “Covid legislation” created by the government administration – both in the form of regulations and draft laws – focused many dysfunctions, which include the hasty and chaotic creation of government documents, frequent changes to regulations resulting from their underdevelopment, violation of the principles of correct legislation, including disregard to the element of social participation in the law-making process, or creation of the “law of the spectacle”. The phenomenon is exacerbated by the quick adoption of laws by the parliament, often devoid of much reflection. The urgency of creating legal regulations in the aftermath of the COVID-19 epidemic and their incidence is only a partial justification for the dysfunctions identified. The changes in the legislative procedure proposed by the author, involving the establishment of a fast-track government legislative path, which, however, does not rule out a broader evaluation of draft laws, may constitute a small, though important element in the necessary improvement of law-making standards.
Law, Political institutions and public administration (General)
India’s encounter with farmers’ protests since 2015 has highlighted the constructivist attempt of grassroots movements in confronting the state’s monopoly over production of law. Farmers’ groups and civil society organisations have been mobilising legal and extra-legal tactics to gain discrete legal responses from the state towards guaranteeing farmers’ fundamental rights in the context of climate change adaptation to droughts in semi-arid parts of rural India. This paper discusses the strategies used by such actors to frame the contours of climate justice. The movement highlights the need for India’s policies to align with transformational, procedural and distributional justice goals that recognise and redress structural (socio-economic, cultural, colonial) roots of vulnerability towards just and sustainable adaptation processes. It also highlights the responsibility of the nation-state to safeguard the fundamental/constitutional rights of farmers who contribute to the nation’s food security while being the most vulnerable to climate impacts at sub-national scales.
Pursuant to Law no. 65/2016 “On social enterprises in the Republic of Albania”, the Albanian lawmakers have aimed to regulate the exercise of the profitable activities of non-profit organizations by providing a legal solution and improving the regulatory framework of the so-called, in some countries, the third sector (which is not included neither in state-owned nor in private commercial entities). The law hereof aims to regulate the exercise of non-profit commercial activities, by limiting the types of entities allowed to be non-profit organizations, and therefore leaving the trading companies out of scope. Regarding the object of the law, in order to protect and socially include the vulnerable groups, its scope is limited to employment, provision of employment opportunities, provision of goods and services and economic and social integration for the ulnerable groups, therefore it has set some restrictions on the legal notion of social enterprise. Despite the great legislative work and the good will to finally regulate and stimulate an innovative sector such as the social enterprise, in the de iure condito debate it was mentioned that there is still room for improvement in this part of the legislation, which has not given any or has given only a few effects in practice. Therefore, by analyzing the Albanian legislation in the sector, we aim to provide an explanatory description of Law no. 65/2016 but at the same time, de iure condendo, to ask for a better addressing of the problems that have arisen in practice, in the light of the European and foreign legislation, jurisprudence and doctrine in this field.
In the backdrop of acute shortage of allopathic doctors in rural India, this paper looks at the interplay and tension between central and state regulatory measures aimed at improving the availability and retention of allopathic doctors in the rural areas, within the overarching framework of centre-state relations and division of legislative powers between them, with respect to regulation of medical education. While the Central Government has introduced certain provisions in the central law to promote availability of doctors in rural areas, some States have implemented provisions with the same objective, that go beyond the stipulations of the Central Act. Several such measures taken by state governments; be it reservation of post graduate seats for doctors serving in government rural institutions or developing cadre of medical practitioners for rural area under certain conditionalities; have been challenged in courts and held to be violative of the central legislation which inter alia, regulates standards of medical education and registration of doctors. The measures introduced by the state governments for increasing availability of doctors in rural areas, even though struck down as invalid, were intended as instruments of equity and social justice, with far reaching implications for improving availability of health care services in underserved areas. Unless the Medical Council of India Act is amended or the subject matter of medical education is moved from Union list to State list, state interventions are likely to continue to be struck down if they are found to be affecting the standards of medical education.
Law, Law in general. Comparative and uniform law. Jurisprudence
Ngabiyanto Ngabiyanto, Daniel Daud Kameo, Pamerdi Giri Wiloso
et al.
This study examines the problems of non-permanent teachers from two sides. First, non-permanent teachers from the perspective of public policy. The focus of this study is on the government's reaction to the demands of non-permanent teachers formulated in legislation. Second, the government's strategy to accommodate the aspirations of non-permanent teachers and efforts to resolve the problems of non-permanent teachers through various public policies that are risen. This study is a follow-up to the implementation of research on non-permanent teachers in Semarang city. The data is taken based on the rules of qualitative research with in-depth interviewing techniques to obtain data in the field, especially primary data types. The results of this study find several interesting things. First, there is a change in orientation of non-permanent teachers from service to a struggle in improving social status and welfare. Second, the income of being a non-permanent teacher is not feasible to meet the minimum living needs of non-permanent teachers and their families. Third, public policy as the government's reaction to the demands of non-permanent teachers can be categorized into 5 models, they are: (1) Political Lobbying Model; (2) Blessing Amendment Model; (3) Impartial policy model; (4) Partial Policy Model; and (5) Response Policy Model. From these findings, it can be seen that the uniqueness of this study is the finding of the models of public policy which are a form of government reaction to the demands of non-permanent teachers.
Regardless of the form of ownership or social capital, companies registered in Romania must prepare
annual financial statements. Depending on the size criteria, these are mandatory to be audited. At thesame time,
the auditing of the financial statements can be made outside the established size criteria. Given the development
of the Romanian society and the integration of Romania into the European Union, the need to harmonize the
legislation of our country with the European one has emerged. An important role for this purpose is the
application of the European legislation in the Romanian legislation through the implementation of the European
Regulations and the European Directives. Harmonizing national and European legislation, along with
international accounting and financial reporting standards, lead to a better implementation of methods and
techniques for detecting tax fraud and combating money laundering and terrorist financing. The need for
auditing financial statements comes from the need for insurance - both for shareholders and for state institutions
and business partners of companies - that financial reports objectively reflect the clarity and reality of the
information contained, that they are prepared in accordance with legal requirements in the fiel d and that the
significant dangers of the information presented are excluded.