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Need for Implementation of Sex Education Curriculum in Primary Schools to Protect Children from Sexual Abuse in Pakistan 巴基斯坦需要在小学实施性教育课程以保护儿童免受性虐待
IF 1 3区 社会学 Q2 LAW Pub Date : 2023-05-18 DOI: 10.2478/jles-2023-0004
M. Ali
Abstract Sex education for children does not imply that children are responsible for their own safety, but rather that children should be provided with protective, effective, and interactive education that builds resilience and reduces their vulnerability to sexual harm. As a result, it is critical to provide a secure atmosphere for children at school, where they spend the majority of their time. Sex education curriculum for the prevention of child sexual abuse will seek to give children the knowledge and skills needed to recognize and prevent probable sexual abuse scenarios. The primary school sex education curriculum will be founded on the ideology of empowering children and the concept that care is an integral aspect of child care and protection. The Ministry of Education should determine the need for sex education in primary schools to prevent sexual abuse of children, support it, and include it in the curriculum. This curriculum’s purpose should be to build and maintain a proactive environment that protects children by preventing sexual abuse or assuring early detection, intervention, and reporting.
儿童性教育并不意味着儿童对自己的安全负责,而是应该为儿童提供保护性的、有效的、互动的教育,以建立他们的适应力,减少他们对性伤害的脆弱性。因此,为孩子们在学校里度过大部分时间,提供一个安全的氛围是至关重要的。预防儿童性虐待的性教育课程将设法使儿童掌握认识和预防可能发生的性虐待情景所需的知识和技能。小学性教育课程将建立在赋予儿童权力的意识形态和照顾是照顾和保护儿童的一个组成部分的概念之上。教育部应该确定在小学开展性教育的必要性,以防止儿童遭受性侵犯,支持性教育,并将其纳入课程。该课程的目的应该是建立和维持一个积极主动的环境,通过防止性虐待或确保早期发现、干预和报告来保护儿童。
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引用次数: 0
The Procedure for Restructuring Budgetary Claims from Necessity to Reality 从必要性到现实的预算索赔重组程序
IF 1 3区 社会学 Q2 LAW Pub Date : 2023-05-18 DOI: 10.2478/jles-2023-0006
Cristina Oneț
Abstract The present work approaches the legal institution of the restructuring of budgetary claims from the perspective of the procedure to be followed by the tax debtors interested in agreeing on the need to extinguish their budgetary claims with the desire to avoid the insolvency of the company. We bring up that the restructuring of budgetary claims was thought so as to offer a helping hand, especially to large companies in a situation of major financial difficulty. This present study aims to provide a synthetic picture of the steps to be followed in order to successfully complete this procedure. For this, the procedure is divided into three stages, namely the pre-stage, the procedure itself and the completion of the procedure. The acts to be performed at the pre-stage refer to the notification of the restructuring intention, the restructuring plan and the prudent private creditor test. The stage itself of the restructuring starts with the submission of the application to the tax authority, which will be settled by it either with a decision approving the restructuring or with a decision rejecting it, or with a decision approving a payment facility. Once the restructuring is approved, it will be carried out in accordance with the restructuring plan, under the supervision of the persons designated for this purpose. During its development, the restructuring process may undergo changes that will materialize either in the modification of the restructuring plan or in the modification of the payment facilitation decision, if such a facility has been approved. Whether there is a change in the restructuring process, or not, once it has started, it will have to be completed. If the restructuring plan is successfully implemented, the fiscal debtor’s budgetary claims will be extinguished and he will be able to go on with the economic activity for which he was established. If, however, the restructuring plan fails, the tax debtor risks being subject to forced execution by the tax authority, or even to request its insolvency, which could lead to the cessation of its existence.
摘要:本工作从程序的角度接近预算索赔重组的法律制度,有兴趣的债务人同意有必要消灭其预算索赔,以避免公司破产的愿望。我们提出,重组预算要求是为了伸出援助之手,特别是对处于重大财政困难情况下的大公司。本研究旨在提供一个综合的步骤,要遵循,以成功地完成这一程序。为此,将程序分为三个阶段,即前置阶段、程序本身和程序完成。重组前阶段的行为包括重组意向通知、重组方案和审慎的民间债权人测试。重组阶段本身从向税务机关提交申请开始,税务机关将决定批准重组或决定拒绝重组,或决定批准支付便利。重组经批准后,在指定人员的监督下,按照重组方案进行。在其发展过程中,重组过程可能发生变化,具体表现为修改重组计划或修改付款便利决定(如果这种便利已获批准)。无论重组过程是否有变化,一旦开始,就必须完成。如果重组计划成功实施,财政债务人的预算要求将被消灭,他将能够继续进行其成立的经济活动。但是,如果结构调整失败,税务债务人有可能被税务当局强制执行,甚至被要求破产,从而导致破产。
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引用次数: 0
New Measures to Protect the Adult. Challenges for Lawyers and Forensic Doctors 保护成年人的新措施。律师和法医面临的挑战
IF 1 3区 社会学 Q2 LAW Pub Date : 2023-05-18 DOI: 10.2478/jles-2023-0005
Ș. Lucaciuc, Corina Crisan
Abstract A decision of the Constitutional Court, which declared the unconstitutionality of art. 164 of the Civil Code, which regulated the protection measure of placing under interdiction, offered the lawmaker the opportunity to rethink the protection measures of the natural person that involve restricting or increasing one’s capacity of exercise. The new regulation proposed by Law no. 140/2022 brings with it both protection measures to which people with intellectual or psychosocial disabilities can appeal in the conventional means - legal aid and the warrant of protection - as well as protection measures for people who are found to have a deterioration of the mental faculties – legal advice and special guardianship - the establishment of which is given to the competence of the court with the amendment that the court is free to choose the measure of protection that best corresponds to the vulnerable person’s concrete needs, being able to configure its content so that the measure of protection to be adequate to the circumstances in which the person finds oneself and the restriction of own freedom to be proportional to the severity of the effects that this deterioration of the mental faculties of the vulnerable person causes to that person’s psychological abilities.
宪法法院的决定,宣布违宪的艺术。《民法典》第164条规定了禁止实施的保护措施,这是重新考虑限制或增加行使能力的自然人保护措施的契机。第1号法律提出的新规定。140/2022会带来两个保护措施也有智力或心理障碍的人可以上诉的传统方法——法律援助和保护,以及保护措施令人们发现智力的恶化——法律建议和特殊监护能力的建立提供修正案的法院,法院是自由选择最好的保护措施与弱势群体的具体需求相对应,能够配置其内容,使保护措施与人们所处的环境相适应,并使对自己自由的限制与弱势群体心智能力的恶化对其心理能力造成的影响的严重程度成正比。
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引用次数: 0
Legal Nature of Concessionaire and Public-Private Partnership Contracts 特许经营和公私合作合同的法律性质
IF 1 3区 社会学 Q2 LAW Pub Date : 2023-05-18 DOI: 10.2478/jles-2023-0001
Elona Bano, Edmond Ahmeti
Abstract This paper aims to analyze the legal nature of concessionaire and PPP contract in Albanian Legislation and through the perspective of European legislation analyzing mainly the Italian and French legislation and doctrine in this area. The main hypothesis that this paper aims to address is related to the fact, if it is enough to categorize these kinds of contracts with a hybrid status between public and private law, or the fact that so many countries appellate more and more to the concessionaire and PPP contracts is the momentum to create a separate law discipline as so many universities in France, USA, Japan do. Also, this paper aims to make a comparative study of Albanian legislation in the area of concessionaire and PPP contracts with the European legislation being the fact that for Albania this is a new area, and is a considerable lake of doctrine and legal studies that analyze the specifics and characteristics of such kind of contracts, putting at the last instance not only the Albanian contractual authorities but also the national courts in difficulties of implementation and interpretation.
本文旨在分析阿尔巴尼亚立法中特许经营和PPP合同的法律性质,并通过欧洲立法的视角,主要分析意大利和法国在这方面的立法和理论。本文旨在解决的主要假设与以下事实有关:如果将这些类型的合同与公法和私法之间的混合状态进行分类就足够了,或者如此多的国家越来越多地诉诸特许经营合同和PPP合同,这一事实是创建一个单独的法律学科的势头,正如法国,美国,日本的许多大学所做的那样。同时,本文旨在使阿尔巴尼亚立法的比较研究领域的受让人和购买力平价合同与欧洲立法为阿尔巴尼亚的事实,这是一个新领域,是一个巨大的湖的学说和法律研究,分析这样的合同的细节和特点,将在最后实例不仅阿尔巴尼亚合同当局还困难的国家法院实现和解释。
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引用次数: 0
On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance 基于税收合规的税收自愿披露法律制度研究
IF 1 3区 社会学 Q2 LAW Pub Date : 2023-05-18 DOI: 10.2478/jles-2023-0003
Yan Hai
Abstract To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases fiscal revenue, improves the information management ability of tax authorities, but also improves the tax compliance of taxpayers. The United States, Germany, and Australia have all established tax voluntary disclosure systems, and have gained some experience. The Tax Collection and Management Law is being revised, and it is also intended to establish the rule of law for tax voluntary disclosure. Based on China’s tax practice and drawing on the advanced experience of other countries’ tax voluntary disclosure laws, this article attempts to provide suggestions for improving China’s relevant legal systems: (ⅰ) clarify the applicable situations of permanent and temporary tax voluntary disclosure; (ⅱ) Provisions on strengthening early communication between tax authorities and taxpayers; (ⅲ) Standardize the content of voluntary disclosure by taxpayers, including supplementing and correcting information that was not reported or not truthfully reported in previous years, and disclosing tax related information such as overseas financial accounts, assets, offshore structures, etc. as required; (ⅳ) Provide for voluntary disclosure of the legal consequences of tax violations, namely, making up the tax owed and paying the tax interest incurred due to delayed tax payment, but with administrative and criminal liability concessions; (ⅴ) Strengthen the construction of supporting systems, mainly including the protection of taxpayers’ tax related information and the strengthening of tax law enforcement.
摘要为鼓励纳税人自愿披露偷税漏税等税收违法行为,履行纳税义务,税务机关实行税收自愿披露制度。税收自愿披露不仅增加了财政收入,提高了税务机关的信息管理能力,而且提高了纳税人的纳税合规性。美国、德国和澳大利亚都建立了税收自愿披露制度,并取得了一定的经验。《税收征管管理法》正在修订中,它还打算建立税收自愿公开的法治。本文试图从中国税收实践出发,借鉴国外税收自愿披露法律的先进经验,为完善中国税收自愿披露法律制度提出建议:(一)明确永久性税收自愿披露与临时性税收自愿披露的适用情况;(二)关于加强税务机关与纳税人早期沟通的规定;(三)规范纳税人自愿披露的内容,包括补充、更正以前年度未申报或不如实申报的信息,按要求披露境外金融账户、资产、离岸结构等涉税信息;(四)规定自愿披露税收违法行为的法律后果,即补缴欠税和因迟延纳税而产生的税收利息,但行政责任和刑事责任可以减免;(五)加强配套制度建设,主要包括对纳税人涉税信息的保护和加强税收执法。
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引用次数: 0
Comparative Study of Exceptions to Image Rights with Emphasis on the Iranian Legal System 形象权例外比较研究——以伊朗法系为例
IF 1 3区 社会学 Q2 LAW Pub Date : 2023-05-18 DOI: 10.2478/jles-2023-0007
Abbas Mirshekari, Alireza Fattahi, Neda Saeidi
Abstract Individuals have a right to their images, meaning that they can decide on permitting having their photos taken or published. Therefore, the consent of the person who is the subject of an image must be obtained for photography or publication. This right, however, is not absolute and without exceptions. People have the right to know what is happening in their community. As a result, if a photo is taken of someone and published for information, it is not necessary to insist upon obtaining consent. Several legal systems allow the imaging of others for informational purposes. However, in such cases, the privacy and dignity of people must be observed, and no one is permitted to publish images insulting or contrary to the public/personal internet. Also, images must not be used for business purposes. In the Iranian legal system, the freedom of the press (principle 24 of the Constitution) and the importance of public interest and its priority over private interests (principle 40 of the Constitution) convey the same idea that the principle is to allow publishing images for informational purposes.
个人对自己的照片有权利,这意味着他们可以决定是否允许拍摄或发表他们的照片。因此,摄影或出版必须获得图像主体的同意。然而,这项权利不是绝对的,也不是没有例外的。人们有权知道他们的社区正在发生什么。因此,如果拍摄某人的照片并发布以供参考,则没有必要坚持征得同意。一些法律制度允许为获取信息而拍摄他人的照片。然而,在这种情况下,必须尊重人们的隐私和尊严,任何人都不允许发布侮辱或违反公共/个人互联网的图像。此外,图像不能用于商业目的。在伊朗的法律体系中,新闻自由(宪法第24条)和公共利益的重要性及其优先于私人利益(宪法第40条)传达了同样的理念,即允许出于信息目的发布图像。
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引用次数: 0
Genesis of Legal Regulation of Domestic Violence in Ukraine 乌克兰家庭暴力法律规制的起源
IF 1 3区 社会学 Q2 LAW Pub Date : 2022-11-10 DOI: 10.2478/jles-2022-0017
Dariia Melnykova
Abstract The relevance of this study is due to the lack of an effective mechanism to combat domestic violence in Ukraine and an insufficiently effective system of prevention and protection against domestic violence, which creates an atmosphere of impunity and leads to the spread of this phenomenon in Ukraine. The purpose of the article is to analyze the genesis of legal regulation of domestic violence in Ukraine and determine the problems Ukraine faces during this process. The article dwells on the historical aspect of domestic violence phenomena and considers former legal regulations of it. The article also reveals some problems deriving from the historical aspect of combating domestic violence, which is still in place nowadays. Their detrimental impact on combating domestic violence is as well considered.
由于乌克兰缺乏有效的打击家庭暴力的机制,缺乏有效的预防和保护家庭暴力的制度,造成了有罪不罚的氛围,导致这一现象在乌克兰蔓延。本文的目的是分析乌克兰家庭暴力法律规制的起源,并确定乌克兰在这一过程中面临的问题。本文从历史的角度论述了家庭暴力现象,并对以往的法律规制进行了反思。文章还揭示了从历史的角度来看,目前我国在打击家庭暴力方面存在的一些问题。它们对打击家庭暴力的有害影响也得到充分考虑。
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引用次数: 0
The Reorganization of Budgetary Obligations. General Considerations About this Juridical Institution 预算义务的重组。关于这个司法机构的一般考虑
IF 1 3区 社会学 Q2 LAW Pub Date : 2022-11-10 DOI: 10.2478/jles-2022-0016
Cristina Oneț
Abstract In 2019, the Romanian legislator regulated for the first time, in the content of O.G. no. 6/2019, the legal institution of the restructuring of budgetary claims on the establishment of fiscal facilities. After that, a series of successive normative acts were adopted, meant to prolong the effects of the initial normative act, but also to bring new and necessary clarifications to the content of this legal institution and the procedure for its development from the moment of initiation until the final extinguishment of its effects on the public budget and the patrimony of the involved budgetary debtor. As we have already shown in the content of the present paper, the analysis of the way in which the restructuring of budgetary claims is regulated has allowed us to draw a series of conclusions concerning this legal institution: a. the restructuring of the budgetary claims is a relatively new legal institution that has been adopted through a normative act other than the Fiscal Procedure Code, which it does not, directly and explicitly, amend or supplement, but indirectly by the fact that it can interfere in the conduct of the fiscal procedure, as well as by the fact that it refers to fiscal law institutions regulated by the Fiscal Procedure Code and which thus bears substantial changes; b. the restructuring of the budgetary claims is essentially different from the other forms of financial support established by the provisions of the Fiscal Procedure Code and in particular from the payment facilities designed to provide the budgetary debtor with a grace period in order to obtain the funds necessary to extinguish by payment his obligations to the public budgets. It is also different from the cancellation of tax claims established by the Fiscal Procedure Code because it becomes applicable when the collection of tax receivables becomes useless, inefficient, or impossible. c. although it differs from the rescheduling and adjournment of payment, or the cancellation of tax claims, however, in regulating the restructuring of budgetary claims, the legislator appeals to them themselves, in the form in which they were established in the provisions of the Fiscal Procedure Code.d. the local tax authorities have the right to decide (they are not obliged by law to do so) if they use this legal institution, in the process of collecting the debts due to the budgets they manage;e. in terms of content, the restructuring refers to any kind of budgetary claim (due to the general consolidated budget), in connection with which enforceable titles have also been issued (i.e. the claim has become certain and demandable).
2019年,罗马尼亚立法机构首次规定,在O.G. no。6/2019,建立财政设施重组预算债权的法律制度。在那之后,通过了一系列连续的规范性法案,旨在延长最初的规范性法案的效力,但也对这一法律制度的内容及其从启动之时起直至其对公共预算和有关预算债务人遗产的影响最终消失的发展程序进行了新的和必要的澄清。正如我们在本文件的内容中已经表明的那样,对调整预算索偿要求方式的分析使我们能够得出关于这一法律机构的一系列结论:a.预算索偿权的重组是一种相对较新的法律制度,是通过《财政程序法》以外的规范性行为而采用的,它不直接和明确地修改或补充《财政程序法》,而是通过它可以干预财政程序的实施,以及它涉及《财政程序法》规定的财政法律机构,从而发生实质性变化,从而间接地加以采用;b.预算索偿的结构调整与《财政程序法》规定的其他形式的财政支助,特别是与旨在给预算债务人提供宽限期以获得必要资金以偿还其对公共预算的义务的支付便利有本质区别。它也不同于《财政程序法典》所规定的取消税收索赔,因为它适用于应收税款的征收变得无用、低效或不可能的情况。c.虽然它不同于重新安排和推迟付款,或取消税收要求,但是,在调整预算要求的结构方面,立法者以《财政程序法》规定的形式向它们本身提出呼吁。(五)地方税务机关在征收其管理的预算债务的过程中,有权决定是否使用这一法定机构(法律没有规定地方税务机关必须这样做);就内容而言,结构调整是指任何类型的预算索赔(由于一般合并预算),与之相关的可执行所有权也已颁发(即索赔已成为确定的和可要求的)。
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引用次数: 1
Prosecutor: The History, Duties, and Responsibilities in Georgia, and Other Foreign Countries 《检察官:格鲁吉亚和其他国家的历史、职责和责任》
IF 1 3区 社会学 Q2 LAW Pub Date : 2022-11-10 DOI: 10.2478/jles-2022-0015
Shota Tkeshelashvili
Abstract The prosecutor is an individual who on behalf of the Government carries on criminal prosecution against the guilty person and in the court with the mandate of society and supports the State Prosecution. The main aim of the prosecutor is the find out such objective and indisputable evidence, which will help the court to make the right and fair decision. The present article according to the qualitative research method focuses on the history, stages of development, and current functions of the prosecutors. Based on this, it became clear how effective and productive the prosecutor’s participation in the court is and, in general, how independent the prosecutor is in the performance of his or her functions and what are similarities and differences in different countries prosecutor’s independence, roles, and responsibilities. As the study highlighted the International Prosecutor should have exclusively such rights, as investigation and implementation of criminal persecution against specific persons. Apart from these restrictions imposed by the legislation, of course, substantive importance is given to the global situation in the world during the prosecutor’s activities.
检察官是受社会委托在法庭上代表政府对犯罪人进行刑事起诉,支持国家起诉的个人。检察官的主要目的是找到这种客观和无可争辩的证据,这将有助于法院做出正确和公正的裁决。本文运用定性研究的方法,对检察官的历史、发展阶段和职能现状进行了研究。在此基础上,检察官对法院的参与是多么有效和富有成效,总的来说,检察官在履行其职能时是多么独立,以及不同国家检察官的独立性、作用和责任有什么相似和不同,都变得很清楚。正如研究报告所强调的那样,国际检察官应该专门拥有诸如调查和执行对特定人员的刑事迫害等权利。当然,除了立法规定的这些限制外,在检察官活动期间,对世界上的全球局势也给予了实质性的重视。
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引用次数: 0
Teaching Legal Reasoning to Law Students in Pakistan: Need for Reforms in LLB Curriculum 巴基斯坦法律学生的法律推理教学:法学学士课程改革的必要性
IF 1 3区 社会学 Q2 LAW Pub Date : 2022-11-10 DOI: 10.2478/jles-2022-0013
M. Ali
Abstract Legal education is the method for preserving the rule of law, which is the fundamental premise upon which contemporary nations political and legal underpinnings are built. Legal thinking skills are one of the primary characteristics required of legal practitioners. It is also emphasized in legal education as a primary goal. In Pakistani law schools, the notion of legal reasoning is frequently addressed but rarely articulated. However, in Pakistani law schools, the actual teaching of a skills method approach to legal reasoning as a process and a concept has rarely been properly described. Legal reasoning is not included in the LLB curriculum, which is a fundamental flaw in the legal education system. Legal reasoning will provide law students with a skill that will help them to secure their careers and may be used in a variety of disciplines. This paper will argue that the existing LLB curriculum in Pakistan needs to be reformed and legal reasoning should be included as a subject.
法律教育是维护法治的手段,法治是构建当代国家政治和法律基础的根本前提。法律思维能力是法律从业人员必备的基本素质之一。在法律教育中,它也被强调为首要目标。在巴基斯坦的法律学校里,法律推理的概念经常被提及,但很少被阐明。然而,在巴基斯坦的法律学校中,将法律推理作为一个过程和概念的技能方法的实际教学很少得到适当的描述。法学学士课程不包括法律推理,这是法学教育体系的一个根本性缺陷。法律推理将为法律系学生提供一种技能,这将有助于他们确保自己的职业生涯,并可能在各种学科中使用。本文将认为,巴基斯坦现有的法学学士课程需要改革,法律推理应该作为一门学科。
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引用次数: 1
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Journal of Legal Studies
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