Pub Date : 2021-01-01DOI: 10.25143/socr.21.2021.3.053-069
Erika Statkienė, Renata Šliažienė
The aim of this article is to evaluate compliance of the legal regulation of the Republic of Lithuania with the EU resolution on Covid-19 vaccines. The main goal is to investigate the government implemented extraordinary legal measures to control the pandemic situation in Lithuania by processing the goal of planned COVID-19 vaccination quantities and to evaluate their compliance with the EU resolution on COVID-19 vaccine. By using qualitative analysis of scientific literature and documents, statistical data analysis, comparative method of legal acts analysis, the purpose to identify the possible consequences of inadequate legal regulation implementation, affecting observance of human rights and fundamental freedoms, have been exceeded. The article aims to indicate whether there are any unreasonable, over excessive, legal measures in Lithuanian government decisions in trying to control the epidemic and distribution of vaccinations, by implementing legal restrictions against non-vaccinated people. Also, whether legal measures are objectively discriminatory and what the risks of such implementation are. The goal of the research is to indicate the main imposing restrictions, such as non-provision of services, accessing them and getting free health services, not limiting employees to continue their work without the vaccination certificate, not allowing customers in supermarkets or restaurants etc., which causes certain differences between social groups, allowing a reasonable doubt for discriminatory manifestations to be raised, therefore indicating the violation of human rights and fundamental freedoms in the process. Keywords: Lithuania, COVID-19, vaccination, restrictions on human rights.
{"title":"Compliance of Legal Regulation of the Republic of Lithuania with the EU Resolution on COVID-19 Vaccines","authors":"Erika Statkienė, Renata Šliažienė","doi":"10.25143/socr.21.2021.3.053-069","DOIUrl":"https://doi.org/10.25143/socr.21.2021.3.053-069","url":null,"abstract":"The aim of this article is to evaluate compliance of the legal regulation of the Republic of Lithuania with the EU resolution on Covid-19 vaccines. The main goal is to investigate the government implemented extraordinary legal measures to control the pandemic situation in Lithuania by processing the goal of planned COVID-19 vaccination quantities and to evaluate their compliance with the EU resolution on COVID-19 vaccine. By using qualitative analysis of scientific literature and documents, statistical data analysis, comparative method of legal acts analysis, the purpose to identify the possible consequences of inadequate legal regulation implementation, affecting observance of human rights and fundamental freedoms, have been exceeded. The article aims to indicate whether there are any unreasonable, over excessive, legal measures in Lithuanian government decisions in trying to control the epidemic and distribution of vaccinations, by implementing legal restrictions against non-vaccinated people. Also, whether legal measures are objectively discriminatory and what the risks of such implementation are. The goal of the research is to indicate the main imposing restrictions, such as non-provision of services, accessing them and getting free health services, not limiting employees to continue their work without the vaccination certificate, not allowing customers in supermarkets or restaurants etc., which causes certain differences between social groups, allowing a reasonable doubt for discriminatory manifestations to be raised, therefore indicating the violation of human rights and fundamental freedoms in the process. Keywords: Lithuania, COVID-19, vaccination, restrictions on human rights.","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69071138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.25143/socr.20.2021.2.024-039
Sanita Osipova
The research aims to analyse the case law of the Constitutional Court in respect to restrictions on the fundamental rights of convicted individuals in correlation with society’s views of convicts. To do so, along with the methods of legal science, i.e., analysis of legal provisions and case law, the research uses sociological concepts, methods, and sources. The fundamental rights of an individual require that the State protects every individual’s human dignity in equal measure. However, even modern-day society still stigmatises particular groups of individuals, restricting their rights without good reason. The case law of the Constitutional Court of Latvia marks convicted individuals as a stigmatised group with limited rights. In the cases analysed in the research, not even the minimum standards of fundamental rights protecting personal privacy were applied to persons serving a sentence for serious offences, with no individual assessment provided for, because society’s opinion, among other things, denies prisoners such fundamental rights. Furthermore, a part of the convicted individuals suffers a life-long stigma as they keep being restricted in their rights – e.g., rights to employment or to family life – even after the conviction has been expunged. The State has to realise if it limits possibilities for convicted individuals to lead a legitimate life enjoying full rights, probability of repeated offences by such individuals will be higher. By unreasonably restricting inclusion of convicted individuals in its life, society endangers rather than protects itself.
{"title":"Sodītas personas kā valsts stigmatizēta grupa Satversmes tiesas judikatūrā","authors":"Sanita Osipova","doi":"10.25143/socr.20.2021.2.024-039","DOIUrl":"https://doi.org/10.25143/socr.20.2021.2.024-039","url":null,"abstract":"The research aims to analyse the case law of the Constitutional Court in respect to restrictions on the fundamental rights of convicted individuals in correlation with society’s views of convicts. To do so, along with the methods of legal science, i.e., analysis of legal provisions and case law, the research uses sociological concepts, methods, and sources. The fundamental rights of an individual require that the State protects every individual’s human dignity in equal measure. However, even modern-day society still stigmatises particular groups of individuals, restricting their rights without good reason. The case law of the Constitutional Court of Latvia marks convicted individuals as a stigmatised group with limited rights. In the cases analysed in the research, not even the minimum standards of fundamental rights protecting personal privacy were applied to persons serving a sentence for serious offences, with no individual assessment provided for, because society’s opinion, among other things, denies prisoners such fundamental rights. Furthermore, a part of the convicted individuals suffers a life-long stigma as they keep being restricted in their rights – e.g., rights to employment or to family life – even after the conviction has been expunged. The State has to realise if it limits possibilities for convicted individuals to lead a legitimate life enjoying full rights, probability of repeated offences by such individuals will be higher. By unreasonably restricting inclusion of convicted individuals in its life, society endangers rather than protects itself.","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69069976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.25143/socr.21.2021.3.149-158
Gerda Klāviņa, Ansis Zanders
The article discusses the court’s ability to assess information of evidence obtained during operational activities. It addresses only the cases where a person is found guilty of a criminal offence and criminal punishment has been imposed by a court judgment, without considering cases where the punishment has been determined by the public prosecutor when drawing up a penal order. The aim of the study is to examine the possibilities of the court to assess information of evidence about facts obtained in operational activities, to identify legal and practical issues for the court’s ability to assess such information, as well as to propose solutions. Material and methods used in the preparation of the article include analysis and description of regulatory enactments, court judgments, comparative and logical method. These materials and methods help to achieve the goal of the research. Analysing normative acts and court judgments, describing normative acts and court judgments in the article, analysis and description of normative acts and court judgments have been used for the compositon of the research. The comparative method has been used to compare provisions of regulatory enactments, while the logical method has been used to draw conclusions. Methods of interpretation of legal norms – grammatical, systemic and teleological method – have also been used in the composition of the study. Keywords: court, criminal proceedings, evidence.
{"title":"Court’s Ability to Assess Evidence Obtained During Operational Activities","authors":"Gerda Klāviņa, Ansis Zanders","doi":"10.25143/socr.21.2021.3.149-158","DOIUrl":"https://doi.org/10.25143/socr.21.2021.3.149-158","url":null,"abstract":"The article discusses the court’s ability to assess information of evidence obtained during operational activities. It addresses only the cases where a person is found guilty of a criminal offence and criminal punishment has been imposed by a court judgment, without considering cases where the punishment has been determined by the public prosecutor when drawing up a penal order. The aim of the study is to examine the possibilities of the court to assess information of evidence about facts obtained in operational activities, to identify legal and practical issues for the court’s ability to assess such information, as well as to propose solutions. Material and methods used in the preparation of the article include analysis and description of regulatory enactments, court judgments, comparative and logical method. These materials and methods help to achieve the goal of the research. Analysing normative acts and court judgments, describing normative acts and court judgments in the article, analysis and description of normative acts and court judgments have been used for the compositon of the research. The comparative method has been used to compare provisions of regulatory enactments, while the logical method has been used to draw conclusions. Methods of interpretation of legal norms – grammatical, systemic and teleological method – have also been used in the composition of the study. Keywords: court, criminal proceedings, evidence.","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69071906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.25143/SOCR.19.2020.1.039-048
A. Vilks, A. Kipāne
Criminology has a special place and is of special significance in law science. It does not always examine substantive or procedural rules and case law. The authors of the article emphasise criminology as a science of social law, the dominant object of cognition of which is socially significant phenomena (crime, drugs, corruption, prostitution, etc.), as well as the processes related to their combating and prevention. Crime is the product of various contradictions that evolve in society, a negatively directed function of society that reflects its resulting state of moral and social “health”. Dynamic social, economic, political, legal, administrative, organisational and other factors determine the constant cognition of socially undesirable and negative phenomena, improvement of research tools and approaches. Crime is transforming alongside social changes, in some cases even accelerating them. Despite the unjustified discounting of the significance of criminology as an independent science, it continues to develop. In the social science system criminology functions as a mission, creating an uncompromising attitude towards crime. Under the current circumstances and in line with the intense invasion of modern technologies crime is taking on new forms and shapes. It successfully moves to the virtual environment, increasing its latency level and significantly complicating the magnitude and negative effects of damage detection. A new modified field of cognition of crime and its related elements a arising – digital criminology. It could play an important role in the qualitative analysis and forecasting of crime, in identifying the determinants of crime, and in determining their impact on crime. Digital methods of examination of persons, including the use of positron emission tomography (PET) of brain scanning, would make it possible to identify persons with pronounced criminal inclinations. Digital technologies could be used in correctional institutions and establishments to help those who have served prison sentences related to deprivation of liberty, in their rehabilitation, as well as in the implementation of virtual deprivation of liberty and replacing of expensive and inefficient prisons with digital detention facilities.
{"title":"Criminology as Trends in the Development of Science","authors":"A. Vilks, A. Kipāne","doi":"10.25143/SOCR.19.2020.1.039-048","DOIUrl":"https://doi.org/10.25143/SOCR.19.2020.1.039-048","url":null,"abstract":"Criminology has a special place and is of special significance in law science. It does not always examine substantive or procedural rules and case law. The authors of the article emphasise criminology as a science of social law, the dominant object of cognition of which is socially significant phenomena (crime, drugs, corruption, prostitution, etc.), as well as the processes related to their combating and prevention. Crime is the product of various contradictions that evolve in society, a negatively directed function of society that reflects its resulting state of moral and social “health”. Dynamic social, economic, political, legal, administrative, organisational and other factors determine the constant cognition of socially undesirable and negative phenomena, improvement of research tools and approaches. Crime is transforming alongside social changes, in some cases even accelerating them. Despite the unjustified discounting of the significance of criminology as an independent science, it continues to develop. In the social science system criminology functions as a mission, creating an uncompromising attitude towards crime. Under the current circumstances and in line with the intense invasion of modern technologies crime is taking on new forms and shapes. It successfully moves to the virtual environment, increasing its latency level and significantly complicating the magnitude and negative effects of damage detection. A new modified field of cognition of crime and its related elements a arising – digital criminology. It could play an important role in the qualitative analysis and forecasting of crime, in identifying the determinants of crime, and in determining their impact on crime. Digital methods of examination of persons, including the use of positron emission tomography (PET) of brain scanning, would make it possible to identify persons with pronounced criminal inclinations. Digital technologies could be used in correctional institutions and establishments to help those who have served prison sentences related to deprivation of liberty, in their rehabilitation, as well as in the implementation of virtual deprivation of liberty and replacing of expensive and inefficient prisons with digital detention facilities.","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69069826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.25143/socr.20.2021.2.075-083
Mykolas Kirkutis, Vigintas Višinskis
The article examines the problematic aspects of recognition and enforcement of foreign judgments in the European Union in relation to the application of the public policy clause. Analysis of the content of public order also constitutes part of the article. It focuses on the EU law instruments which provide unequal conditions for non-recognition of foreign judgments. The authors discuss if inclusion in the CJEU of the limits on the interpretation of the public order clause is a sufficient guarantee to ensure proper application of the public order clause. Moreover, the authors analyse the principle of res judicata according the EU law.
{"title":"Problems of Recognition of Foreign Judgments and res judicata in European Union","authors":"Mykolas Kirkutis, Vigintas Višinskis","doi":"10.25143/socr.20.2021.2.075-083","DOIUrl":"https://doi.org/10.25143/socr.20.2021.2.075-083","url":null,"abstract":"The article examines the problematic aspects of recognition and enforcement of foreign judgments in the European Union in relation to the application of the public policy clause. Analysis of the content of public order also constitutes part of the article. It focuses on the EU law instruments which provide unequal conditions for non-recognition of foreign judgments. The authors discuss if inclusion in the CJEU of the limits on the interpretation of the public order clause is a sufficient guarantee to ensure proper application of the public order clause. Moreover, the authors analyse the principle of res judicata according the EU law.","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69070081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.25143/socr.20.2021.2.084-098
Anete Bože
Directive 2007/64/EC (known also as Payment Service Directive 1 – PSD1) and Directive (EU) 2015/2366 (known also as Payment Service Directive 2 – PSD2) both regulate payment services in the EU. PSD1 is no longer in force and it was replaced with PSD2 that provides the basis for a better integrated EU payments market, opens up a market for new types of payment services, allows to use new technologies to provide these services etc. The European Court of Justice (ECJ) has made some significant rulings that helped to understand some concepts from the PSD1 and PSD2 more clearly. In this article, the author gives reviews of the rulings of the ECJ that are related to payment services, PSD1 and gives her own opinion on the possible impact of the respective rulings. The article was based on methods of general scientific research and interpretation of legal norms and analysis of the case-law of the ECJ. The aim of this article is to review some of the ECJ judgments related to payment services and PSD1.
{"title":"PSD1 from Perspective of ECJ","authors":"Anete Bože","doi":"10.25143/socr.20.2021.2.084-098","DOIUrl":"https://doi.org/10.25143/socr.20.2021.2.084-098","url":null,"abstract":"Directive 2007/64/EC (known also as Payment Service Directive 1 – PSD1) and Directive (EU) 2015/2366 (known also as Payment Service Directive 2 – PSD2) both regulate payment services in the EU. PSD1 is no longer in force and it was replaced with PSD2 that provides the basis for a better integrated EU payments market, opens up a market for new types of payment services, allows to use new technologies to provide these services etc. The European Court of Justice (ECJ) has made some significant rulings that helped to understand some concepts from the PSD1 and PSD2 more clearly. In this article, the author gives reviews of the rulings of the ECJ that are related to payment services, PSD1 and gives her own opinion on the possible impact of the respective rulings. The article was based on methods of general scientific research and interpretation of legal norms and analysis of the case-law of the ECJ. The aim of this article is to review some of the ECJ judgments related to payment services and PSD1.","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69070092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.25143/socr.20.2021.2.099-114
Gunda Reire
This article examines intersection of three contemporary issues that occupy academic thought intensively: China’s global politics, its changing voting practice at the United Nations Security Council (UNSC), and the international response to the civil war in Syria. The aim of the article is to provide quantitative and qualitative analysis of China’s voting practice in the UNSC regarding the civil war in Syria, to outline a legal and political interpretation of its voting patterns and to conceptualise China’s politics in the UNSC regarding this issue. The article argues that reasons behind China’s rapidly growing use of the veto in the UNSC regarding Syria are vaguely related to the case of Syria itself, but directly reflect the primacy of China’s domestic politics and its strategic aspirations to reshape global governance. Growing concern within the international community about the human rights abuses taking place on a mass scale against Uighurs in Xinjiang is the most prominent catalyst that enables and provokes China’s systemic reaction. Therefore, although China has neither geopolitical nor strategic interests in Syria, Syria’s case serves as a battleground for China’s attempts to transform the collectively accepted interpretation of multilateralism, democratic values, and norms. This aspect underlines the necessity to observe China’s politics from the perspective of social constructivism. Methodologically, this article draws on political discourse analysis theory, examines China’s arguments in the UNSC and argues that China’s voting behaviour in the UNSC regarding Syria focused on reinterpretation of two grand concepts of international law: state sovereignty and non-interference.
{"title":"China’s Voting Practice at the UN Security Council, Its Legal and Political Interpretation: Case of Syria","authors":"Gunda Reire","doi":"10.25143/socr.20.2021.2.099-114","DOIUrl":"https://doi.org/10.25143/socr.20.2021.2.099-114","url":null,"abstract":"This article examines intersection of three contemporary issues that occupy academic thought intensively: China’s global politics, its changing voting practice at the United Nations Security Council (UNSC), and the international response to the civil war in Syria. The aim of the article is to provide quantitative and qualitative analysis of China’s voting practice in the UNSC regarding the civil war in Syria, to outline a legal and political interpretation of its voting patterns and to conceptualise China’s politics in the UNSC regarding this issue. The article argues that reasons behind China’s rapidly growing use of the veto in the UNSC regarding Syria are vaguely related to the case of Syria itself, but directly reflect the primacy of China’s domestic politics and its strategic aspirations to reshape global governance. Growing concern within the international community about the human rights abuses taking place on a mass scale against Uighurs in Xinjiang is the most prominent catalyst that enables and provokes China’s systemic reaction. Therefore, although China has neither geopolitical nor strategic interests in Syria, Syria’s case serves as a battleground for China’s attempts to transform the collectively accepted interpretation of multilateralism, democratic values, and norms. This aspect underlines the necessity to observe China’s politics from the perspective of social constructivism. Methodologically, this article draws on political discourse analysis theory, examines China’s arguments in the UNSC and argues that China’s voting behaviour in the UNSC regarding Syria focused on reinterpretation of two grand concepts of international law: state sovereignty and non-interference.","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69070104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.25143/socr.20.2021.2.212-231
Marina Loseviča, Oskars Bundža, Inga Kudeikina
The article concerns involuntary treatment of infectious and mental diseases. Development of the legal regulation since the 19th century has been described here. Quality of the existing legal regulation has also been evaluated. Issues of involuntary psychiatric treatment have been analysed and demonstrated by the international case-law and state court practice. Significant differences between legislation in mental and infectious diseases has been detected, as well as differences have been traced between legal standards in the area of involuntary placement and involuntary treatment of mental disorders in Latvia and other countries. It has been concluded that involuntary psychiatric treatment, in line with epidemiological safety, is a task of public governance in the area of domestic security and safeguarding of human rights and it has to be reinforced by governmental authority. Thus, proposal of elaboration of the corresponding law has been made.
{"title":"Piespiedu ārstēšana kā valsts pārvaldes uzdevums jeb kas ir kopīgs tifozajai Mērijai un Trakajam Ludvigam","authors":"Marina Loseviča, Oskars Bundža, Inga Kudeikina","doi":"10.25143/socr.20.2021.2.212-231","DOIUrl":"https://doi.org/10.25143/socr.20.2021.2.212-231","url":null,"abstract":"The article concerns involuntary treatment of infectious and mental diseases. Development of the legal regulation since the 19th century has been described here. Quality of the existing legal regulation has also been evaluated. Issues of involuntary psychiatric treatment have been analysed and demonstrated by the international case-law and state court practice. Significant differences between legislation in mental and infectious diseases has been detected, as well as differences have been traced between legal standards in the area of involuntary placement and involuntary treatment of mental disorders in Latvia and other countries. It has been concluded that involuntary psychiatric treatment, in line with epidemiological safety, is a task of public governance in the area of domestic security and safeguarding of human rights and it has to be reinforced by governmental authority. Thus, proposal of elaboration of the corresponding law has been made.","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69070792","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.25143/socr.20.2021.2.287-300
J. Liodorova, Jūlija Barkauskas, Ruta Šneidere
The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset misappropriation and ways to detect misappropriation. The authors have compiled a list of red flags for misappropriation of assets and proposed an algorithm for determining the shortage or surplus of assets using forensic accounting methods. Research methods include: qualitative and quantitative methods of economic science, analysis of international standards and scientific literature, and graphical analysis.
{"title":"Detecting Asset Misappropriation: Forensic Accounting","authors":"J. Liodorova, Jūlija Barkauskas, Ruta Šneidere","doi":"10.25143/socr.20.2021.2.287-300","DOIUrl":"https://doi.org/10.25143/socr.20.2021.2.287-300","url":null,"abstract":"The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset misappropriation and ways to detect misappropriation. The authors have compiled a list of red flags for misappropriation of assets and proposed an algorithm for determining the shortage or surplus of assets using forensic accounting methods. Research methods include: qualitative and quantitative methods of economic science, analysis of international standards and scientific literature, and graphical analysis.","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69070896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.25143/socr.18.2020.3.114-128
Māris Garjānis
Šī brīža tiesiskais regulējums Latvijā par transportlīdzekļa vadītāja bēgšanu vai par nepakļaušanos tādas personas atkārtotai vai vairākkārtējai prasībai apturēt transportlīdzekli (par bēgšanu), kura ir pilnvarota pārbaudīt transportlīdzekļa vadītāja dokumentus, paredz administratīvo atbildību, proti, piemēro naudas sodu transportlīdzekļa vadītājam no divsimt četrdesmit līdz četrsimt naudas soda vienībām un atņem transportlīdzekļu vadīšanas tiesības uz pieciem gadiem. Bēgšana var notikt ar iemeslu to darīt vai bez šāda iemesla, piemēram, pārbaudot policijas darbinieku sagatavotības līmeni vai transportlīdzekļu tehniskās iespējas. Tā var būt saistīta 1) ar personas centieniem izvairīties no atbildības par iepriekš izdarītu administratīvo pārkāpumu vai noziedzīgu nodarījumu, 2) ar personas pārsteigšanu noziedzīga nodarījuma izdarīšanas brīdī vai arī 3) ar citām krimināltiesiskām sekām, piemēram, personai kāda kriminālprocesa ietvaros kā drošības līdzeklis ir piemērots apcietinājums un noteikta šīs personas meklēšana, kuras rezultātā persona tiks ievietota ieslodzījuma vietā. Centieni izvairīties no administratīvās atbildības vai kriminālatbildības ir biežākais transportlīdzekļa vadītāja bēgšanas iemesls, jo bēgšanas uzsākšanas brīdī vadītajam, kurš ir pieņēmis lēmumu par šādu rīcību, rodas kļūdains priekšstats par veiksmīgu bēgšanas rezultātu, kas lielākoties dažādu iemeslu dēļ tomēr beidzas ar vajātā transportlīdzekļa vadītāja notveršanu. Apzināta transportlīdzekļa vadītāja bēgšana, nepakļaujoties pilnvaroto amatpersonu prasībai apturēt transportlīdzekli, galvenokārt ir saistīta ar sabiedriskās drošības un satiksmes drošības apdraudējumu, jo, vadītājam bēgot, tiek izdarīti dažādi rupji ceļu satiksmes noteikumu pārkāpumi, kā rezultātā tiek apdraudēti citi ceļu satiksmes dalībnieki, tostarp mazāk aizsargātie: gājēji, velosipēdu, mopēdu un motociklu vadītāji, tiek braukts ne tikai pa ceļiem, bet arī pa citām vietām, kas nav paredzētas transportlīdzekļu braukšanai, proti, ietvēm, gājēju ceļiem, velosipēdu ceļiem, kā arī pa vietām, kur transportlīdzekļu braukšanu pat nevarētu iedomāties, piemēriem, mežiem, pļavām, skvēriem, parkiem, bērnu rotaļu laukumiem. Ceļu satiksmes negadījuma izraisīšanas iemesli ir dažādi, galvenokārt tie ir atļautā braukšanas ātruma pārsniegšana un transportlīdzekļa vadīšana, atrodoties alkohola, narkotisko, psihotropo un citu apreibinošo vielu ietekmē. Bēgot persona vairāk uzmanības pievērš notiekošajam viņa transportlīdzekļa aizmugurē, kontrolējot operatīvā transportlīdzekļa un darbinieku rīcību, tādējādi novēršoties no ceļu satiksmes kontroles braukšanas virzienā, līdz ar to vadītājs rīkojas novēloti, savlaicīgi nesamazina transportlīdzekļa braukšanas ātrumu, pieņem kļūdainus lēmumus. Ja transportlīdzeklis tiek vadīts, atrodoties alkohola, narkotisko, psihotropo vai citu apreibinošo vielu ietekmē, ir jārēķinās, ka vadītāja reakcijas laiks palielinās, tādēļ vadītājs uz jebkurām satiksmes situācijas izmaiņām reaģē novēloti. Vi
Šībrīža tieiskais regulıjums Latvijāpar transportlīdzekļa vadītāja bāgšanu vai par nepak 316；aušanos tādas personas at kārtotai vairākkārtājai prasībai apturıt transportlādzekli ja dokumentus，paredz administrativeīvo atbildību，proti，piemıro naudas sodu transportlīdzekļa vadītājam no divsimtčetrdesmit līdčetrsimt naudas苏打水vienībām un atņem transportlādzeekļ。逃跑可能是由于或没有这种原因，例如通过检查警察培训水平或车辆的技术能力。这可能与1）一个人试图逃避先前行政侵权或刑事犯罪的责任，2）犯罪时一个人的意外或3）其他刑事后果有关，如：刑事诉讼中的人受到适当拘留，这是一种安全手段，并确定对导致拘留该人的人的搜查。逃避行政责任或刑事责任是司机逃跑的最常见原因，因为在逃跑时，对成功逃跑结果的误解源于对此类行动的决定。kas lielākoties dažādu iemeslu dıļtomır beidzas ar vajātātransportlīdzekļ。在不影响授权官员暂停车辆的要求的情况下，回避公认的驾驶员，主要与公共安全和交通安全威胁有关，因为驾驶员避免了各种严重违反道路交通规则的行为，从而导致其他道路运营商的危险，此外，受保护程度较低的司机、自行车、轻便摩托车和摩托车不仅通过道路行驶，还通过其他不适合驾驶车辆的地方行驶，如车架、行人、自行车，以及车辆无法想象的地方，例如森林、洪水、贝壳、公园、，儿童玩具场。交通事故的原因各不相同，主要是因为超速行驶以及在酒精、麻醉药品、精神药物和其他辅助药物存在的情况下驾驶。B获得了vairāk uzmanības pievāršnotiekošajam viņa transportlīdzekļa aizmugurā，kontrolājot operatīvātransportlādzeekļ诺沃洛蒂，萨夫莱奇·涅萨马齐娜·transportlīdzekļa braukšanasātrumu，pieņem k 316́dainus lēmumus。如果车辆是由酒精、麻醉剂、精神药物或其他辅助物质驾驶的，则有必要计算驾驶员的反应时间增加，或者驾驶员对任何交通变化反应迟缓。同时，通过增加车辆的速度，驾驶员的视角将变窄，并形成视觉隧道效应，与正常驾驶条件相比，该效应使驾驶员无法避免道路交通状况的及时可预测变化。在逃跑时，车辆的速度通常达到200公里/小时甚至更高。驾驶车辆的驾驶员相对于车队的驾驶员处于特权地位，因为驾驶员的行动是可预测的，道路交通状况和未来行驶距离的方向是可预见的，并允许更成功的迫害。Bāgšana parasti beidzas ar Bāgošātransportlīdzekļa vadītāja izraisītu ceļ。Izraisītāceļu satiksmes negadījuma sekas nav prognozējamas，tādē。当时，法律框架没有达到《行政责任法》第13条规定的处罚目标，即行政处罚是一种影响工具，适用于实施行政犯罪的人，目的是保护公共秩序、恢复正义、惩罚所犯罪行，以及阻止个人和其他人实施进一步的行政犯罪[1，13]。第1（2）条。Par to，ka administratorīvāsoda mārķ是neteek sasniegts，liecina Valsts policijas interneta vietnēregulāri publicētie paziņojumi Par kārtājābāgošātransportlīdzekļa vadītāja notveršanu，aprakstot vadītājaizdarītos ceļ; u satikmes noteikumu pārkāpumus。 法院的公开匿名判决也证实了这一指控，导致在跑步过程中发生或没有受害者的道路事故导致的行政或刑事犯罪经常导致违规行为。以上是决定将驾驶员逃跑定为刑事犯罪，并起诉驾驶员不遵守授权核实驾驶员文件的人员多次或多次要求暂停车辆（逃跑）的充分理由。拉脱维亚目前关于驾驶员逃跑或未遵守该人多次要求停车（逃跑）的法律法规规定了行政责任，即轻便摩托车驾驶员将被处以一百七十欧元的罚款，-而另一辆车的司机（自行车司机除外）则申请10至15天的行政逮捕，处以一千二百至一千四百欧元不等的罚款，并减去四年的驾驶权。逃跑可能是有原因的，也可能是没有原因的，例如，通过检查警察的培训水平或车辆的技术能力。第二，逃跑可能与一个人努力避免对先前犯下的行政犯罪或刑事犯罪承担责任有关，或者与一个人在犯下刑事犯罪时感到惊讶有关。第三，它可能与其他刑事后果有关，例如，一个人在刑事诉讼框架内拥有适当的安全手段——逮捕和搜查此人，这将导致此人被拘留。试图逃避行政责任或刑事责任是司机逃跑的最常见原因，因为在开始逃跑时；决定这样做的司机有一种成功逃跑的错误印象，由于各种原因，最终抓获了受迫害的司机。根据提交人的说法，司机在不受授权官员要求暂停车辆的情况下故意逃跑，主要与对公共安全和道路安全的威胁有关，因为司机在逃跑时，犯下了各种不可接受的道路交通违法行为，导致其他道路使用者面临风险，包括弱势群体、行人、骑自行车的轻便摩托车，摩托车驾驶员，不仅在道路上，而且在其他不适合驾驶车辆的地方，即人行道、步行道、自行车道等，以及在甚至无法想象驾驶的地方，例如森林、草地、广场、公园、儿童游乐场、庭院和其他地方。一般来说，逃跑的结局是在被追捕的司机发生交通事故后立即将其抓获。造成道路事故的原因各不相同，主要是超速行驶或在酒精、麻醉品、精神药物和其他致醉物质的影响下驾驶车辆。在逃离时，该人员通过控制操作车辆和人员的行为，更加关注其车辆后部发生的事情，从而避免驾驶方向上的道路交通管制，从而延误驾驶员的行动，他们没有及时降低车辆速度，做出错误决定等。如果车辆是在酒精、麻醉药品、精神药物或其他致醉物质的影响下驾驶的，则必须考虑到驾驶员的反应时间在增加，因此驾驶员对交通状况的任何变化都反应迟钝。同时，驾驶速度增加，驾驶员的视角减小，并产生视觉隧道效应，使驾驶员无法避免与正常驾驶条件相比，道路状况发生及时可预测的变化。在飞行过程中，车辆的速度经常达到200公里/小时甚至更高。追赶车辆的驾驶员比逃跑车辆的驾驶员处于更有利的地位，因为逃跑驾驶员的行为是可预测的，交通状况和视线范围内的未来行驶方向是可预测，可以更成功地进行追赶。飞行通常会导致逃逸车辆驾驶员造成的道路事故，无论是否有受害者或死亡。在作者看来，道路事故造成的后果是不可预测的；如果没有人受苦，那就是成功。 现行法律法规没有达到《拉脱维亚行政违法法》第22条规定的惩罚目的，即行政处罚是一种责任手段，用于教育实施行政违法的人遵守法律，没有犯下新的罪行。根据国家统计局
{"title":"Transportlīdzekļa vadītāja bēgšanas kriminalizēšanas tiesiskie aspekti","authors":"Māris Garjānis","doi":"10.25143/socr.18.2020.3.114-128","DOIUrl":"https://doi.org/10.25143/socr.18.2020.3.114-128","url":null,"abstract":"Šī brīža tiesiskais regulējums Latvijā par transportlīdzekļa vadītāja bēgšanu vai par nepakļaušanos tādas personas atkārtotai vai vairākkārtējai prasībai apturēt transportlīdzekli (par bēgšanu), kura ir pilnvarota pārbaudīt transportlīdzekļa vadītāja dokumentus, paredz administratīvo atbildību, proti, piemēro naudas sodu transportlīdzekļa vadītājam no divsimt četrdesmit līdz četrsimt naudas soda vienībām un atņem transportlīdzekļu vadīšanas tiesības uz pieciem gadiem. Bēgšana var notikt ar iemeslu to darīt vai bez šāda iemesla, piemēram, pārbaudot policijas darbinieku sagatavotības līmeni vai transportlīdzekļu tehniskās iespējas. Tā var būt saistīta 1) ar personas centieniem izvairīties no atbildības par iepriekš izdarītu administratīvo pārkāpumu vai noziedzīgu nodarījumu, 2) ar personas pārsteigšanu noziedzīga nodarījuma izdarīšanas brīdī vai arī 3) ar citām krimināltiesiskām sekām, piemēram, personai kāda kriminālprocesa ietvaros kā drošības līdzeklis ir piemērots apcietinājums un noteikta šīs personas meklēšana, kuras rezultātā persona tiks ievietota ieslodzījuma vietā. Centieni izvairīties no administratīvās atbildības vai kriminālatbildības ir biežākais transportlīdzekļa vadītāja bēgšanas iemesls, jo bēgšanas uzsākšanas brīdī vadītajam, kurš ir pieņēmis lēmumu par šādu rīcību, rodas kļūdains priekšstats par veiksmīgu bēgšanas rezultātu, kas lielākoties dažādu iemeslu dēļ tomēr beidzas ar vajātā transportlīdzekļa vadītāja notveršanu. Apzināta transportlīdzekļa vadītāja bēgšana, nepakļaujoties pilnvaroto amatpersonu prasībai apturēt transportlīdzekli, galvenokārt ir saistīta ar sabiedriskās drošības un satiksmes drošības apdraudējumu, jo, vadītājam bēgot, tiek izdarīti dažādi rupji ceļu satiksmes noteikumu pārkāpumi, kā rezultātā tiek apdraudēti citi ceļu satiksmes dalībnieki, tostarp mazāk aizsargātie: gājēji, velosipēdu, mopēdu un motociklu vadītāji, tiek braukts ne tikai pa ceļiem, bet arī pa citām vietām, kas nav paredzētas transportlīdzekļu braukšanai, proti, ietvēm, gājēju ceļiem, velosipēdu ceļiem, kā arī pa vietām, kur transportlīdzekļu braukšanu pat nevarētu iedomāties, piemēriem, mežiem, pļavām, skvēriem, parkiem, bērnu rotaļu laukumiem. Ceļu satiksmes negadījuma izraisīšanas iemesli ir dažādi, galvenokārt tie ir atļautā braukšanas ātruma pārsniegšana un transportlīdzekļa vadīšana, atrodoties alkohola, narkotisko, psihotropo un citu apreibinošo vielu ietekmē. Bēgot persona vairāk uzmanības pievērš notiekošajam viņa transportlīdzekļa aizmugurē, kontrolējot operatīvā transportlīdzekļa un darbinieku rīcību, tādējādi novēršoties no ceļu satiksmes kontroles braukšanas virzienā, līdz ar to vadītājs rīkojas novēloti, savlaicīgi nesamazina transportlīdzekļa braukšanas ātrumu, pieņem kļūdainus lēmumus. Ja transportlīdzeklis tiek vadīts, atrodoties alkohola, narkotisko, psihotropo vai citu apreibinošo vielu ietekmē, ir jārēķinās, ka vadītāja reakcijas laiks palielinās, tādēļ vadītājs uz jebkurām satiksmes situācijas izmaiņām reaģē novēloti. Vi","PeriodicalId":34542,"journal":{"name":"Socrates","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69069749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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