首页 > 最新文献

Journal of Legal Studies最新文献

英文 中文
Regime of Contraventions and Sanctions Related to Vat Tax Declarations 与增值税申报有关的违反和制裁制度
IF 1 3区 社会学 Q2 LAW Pub Date : 2022-05-19 DOI: 10.2478/jles-2022-0001
M. Boiţă, F. Dumiter, Eduard Ajtay
Abstract In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners in a regulated free market. The provisions adopted in the field of taxation in conjunction with the accounting report provided, respectively reported by the entities to the tax authorities, are applied for the correct assessment of their activity in order to combat the practices of tax avoidance, tax fraud, and tax evasion. This study does not analyze the fiscal policy as a whole, this paper addresses the regime of contraventions and sanctions, as well as the repercussions of non-declaration or incomplete or erroneous declaration of the Recapitulative Statements on intra-Community supplies/acquisitions/services (code D390) and Informative declarations on deliveries/services and purchases made in the national territory (code 394), related to value-added tax.
为了通过加强国家立法框架来更好地收税和打击欺诈和逃税,已经制定了一些法规和报告,以监测在受监管的自由市场中合作伙伴之间的所有经济活动的申报。各单位分别向税务机关报告的会计报告,是为了正确评估其活动,以打击避税、骗税和逃税行为,在税收领域采用的规定和提供的会计报告相结合。本研究不分析整个财政政策,本文讨论了违反和制裁制度,以及不申报或不完整或错误申报共同体内部供应/采购/服务总结性报表(代码D390)和关于在国家领土内交付/服务和采购的信息申报(代码394)的影响,与增值税有关。
{"title":"Regime of Contraventions and Sanctions Related to Vat Tax Declarations","authors":"M. Boiţă, F. Dumiter, Eduard Ajtay","doi":"10.2478/jles-2022-0001","DOIUrl":"https://doi.org/10.2478/jles-2022-0001","url":null,"abstract":"Abstract In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners in a regulated free market. The provisions adopted in the field of taxation in conjunction with the accounting report provided, respectively reported by the entities to the tax authorities, are applied for the correct assessment of their activity in order to combat the practices of tax avoidance, tax fraud, and tax evasion. This study does not analyze the fiscal policy as a whole, this paper addresses the regime of contraventions and sanctions, as well as the repercussions of non-declaration or incomplete or erroneous declaration of the Recapitulative Statements on intra-Community supplies/acquisitions/services (code D390) and Informative declarations on deliveries/services and purchases made in the national territory (code 394), related to value-added tax.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"36 1","pages":"1 - 18"},"PeriodicalIF":1.0,"publicationDate":"2022-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86815265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Some Historical Aspects of the Establishment and Development of the “Vor V Zakone” E Bis Institute “伏·伏·扎贡”学院建立与发展的若干历史问题
IF 1 3区 社会学 Q2 LAW Pub Date : 2022-05-19 DOI: 10.2478/jles-2022-0003
Ioseb Tsereteli
Abstract Organized crime is the most dangerous type of criminal activity because organized crime associations run the criminal environment and commit various types of serious criminal acts. The fight against organized crime is, therefore, a priority for individual countries as well as for the world community as a whole. To combat this phenomenon, the United Nations adopted the Convention against Transnational Organized Crime on November 15, 2000, which has been ratified by many countries around the world. In addition, one of the types of organized crime is the so-called “thieves in law” institute, which originated in the former Soviet Union and is known around the world as the Russian mafia, namely the Russian term “Vory v Zakone”, which means “thieves in law”. means. Today, their criminal activities are widespread in many countries. We believe that in order to fight against this criminal association, it is necessary to study the history of its emergence and development. That is why our goal is the so-called. A study of the history of the institute of “thieves in law” and some peculiarities.
有组织犯罪是最危险的犯罪活动类型,因为有组织犯罪团伙控制着犯罪环境,实施各种严重的犯罪行为。因此,打击有组织犯罪是个别国家以及整个国际社会的优先事项。为了打击这一现象,联合国于2000年11月15日通过了《打击跨国有组织犯罪公约》,并得到了世界上许多国家的批准。此外,有组织犯罪的一种类型是所谓的“法律窃贼”研究所,它起源于前苏联,在世界范围内被称为俄罗斯黑手党,即俄语术语“Vory v Zakone”,意思是“法律窃贼”。的意思。今天,他们的犯罪活动在许多国家都很普遍。我们认为,为了打击这一犯罪团伙,有必要研究其产生和发展的历史。这就是为什么我们的目标是所谓的。“法律盗贼”制度的历史及其特殊性研究。
{"title":"Some Historical Aspects of the Establishment and Development of the “Vor V Zakone” E Bis Institute","authors":"Ioseb Tsereteli","doi":"10.2478/jles-2022-0003","DOIUrl":"https://doi.org/10.2478/jles-2022-0003","url":null,"abstract":"Abstract Organized crime is the most dangerous type of criminal activity because organized crime associations run the criminal environment and commit various types of serious criminal acts. The fight against organized crime is, therefore, a priority for individual countries as well as for the world community as a whole. To combat this phenomenon, the United Nations adopted the Convention against Transnational Organized Crime on November 15, 2000, which has been ratified by many countries around the world. In addition, one of the types of organized crime is the so-called “thieves in law” institute, which originated in the former Soviet Union and is known around the world as the Russian mafia, namely the Russian term “Vory v Zakone”, which means “thieves in law”. means. Today, their criminal activities are widespread in many countries. We believe that in order to fight against this criminal association, it is necessary to study the history of its emergence and development. That is why our goal is the so-called. A study of the history of the institute of “thieves in law” and some peculiarities.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"121 1","pages":"42 - 53"},"PeriodicalIF":1.0,"publicationDate":"2022-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81796881","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Inheritance Tax Evasion in Germany 德国的遗产税逃税
IF 1 3区 社会学 Q2 LAW Pub Date : 2022-05-19 DOI: 10.2478/jles-2022-0006
Philippe Linseis
Abstract It is estimated, that between 2015 and 2024 about 3 trillion € will be inherited in Germany. Due to far-reaching tax exemptions, the inheritance tax revenue per year is only about 7 billion €. Despite the fact, that the income or value-added tax burden is significantly higher, the inheritance tax is more unpopular than other taxes. The objective of the paper is to figure out, whether there is evidence of high tax evasion in the field of German inheritance tax, with a view to the low tax revenue and the high unpopularity of the tax. Therefore, data from the official inheritance tax statistic is compared with secondary data from studies, which estimate the yearly wealth transfer to the next generation by using survey data. The assumption is, that asset classes, which are easy to evade, should be recorded with a lower amount in the official tax statistic, than in the survey-based estimations. But the results do not show evidence of high tax evasion in the field of inheritance tax. As until now, only a small part of the inheritances is recorded in the official inheritance tax statistic, for the future it is recommended to the government, to record all inheritances in the official statistic. Because of far-reaching reporting obligations, the tax offices anyway have knowledge of most inheritances and the additional bureaucratic effort to record the additional data in the official tax statistic is small.
据估计,2015年至2024年间,德国将继承约3万亿欧元。由于广泛的税收减免,每年的遗产税收入仅为70亿欧元左右。虽然所得税和附加价值税的负担要大得多,但继承税却比其他税种更不受欢迎。本文的目的是要弄清楚,是否有证据表明,在德国遗产税领域的高逃税,以低税收收入和高不受欢迎的税收。因此,将官方遗产税统计数据与二手研究数据进行比较,二手研究数据通过调查数据估计每年向下一代转移的财富。其假设是,在官方税务统计中,容易逃税的资产类别的记录金额应低于基于调查的估计金额。但是,在继承税领域,并没有出现高逃税现象。到目前为止,只有一小部分遗产被记录在官方遗产税统计中,为了将来,建议政府将所有遗产都记录在官方统计中。由于广泛的报告义务,税务部门无论如何都了解大多数遗产,并且在官方税务统计中记录额外数据的额外官僚努力很少。
{"title":"Inheritance Tax Evasion in Germany","authors":"Philippe Linseis","doi":"10.2478/jles-2022-0006","DOIUrl":"https://doi.org/10.2478/jles-2022-0006","url":null,"abstract":"Abstract It is estimated, that between 2015 and 2024 about 3 trillion € will be inherited in Germany. Due to far-reaching tax exemptions, the inheritance tax revenue per year is only about 7 billion €. Despite the fact, that the income or value-added tax burden is significantly higher, the inheritance tax is more unpopular than other taxes. The objective of the paper is to figure out, whether there is evidence of high tax evasion in the field of German inheritance tax, with a view to the low tax revenue and the high unpopularity of the tax. Therefore, data from the official inheritance tax statistic is compared with secondary data from studies, which estimate the yearly wealth transfer to the next generation by using survey data. The assumption is, that asset classes, which are easy to evade, should be recorded with a lower amount in the official tax statistic, than in the survey-based estimations. But the results do not show evidence of high tax evasion in the field of inheritance tax. As until now, only a small part of the inheritances is recorded in the official inheritance tax statistic, for the future it is recommended to the government, to record all inheritances in the official statistic. Because of far-reaching reporting obligations, the tax offices anyway have knowledge of most inheritances and the additional bureaucratic effort to record the additional data in the official tax statistic is small.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"1 1","pages":"91 - 113"},"PeriodicalIF":1.0,"publicationDate":"2022-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89473955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Competency of Changing the Deed Legal Framing in Case of Case Declination By the Competent Body. Resumption and Repetition of the On-Site Investigation 主管机关撤诉案件中变更契据法律框架的权能。恢复和重复现场调查
IF 1 3区 社会学 Q2 LAW Pub Date : 2022-05-19 DOI: 10.2478/jles-2022-0009
P. Palcu, A. Moroșteș
Abstract The criminal cases solved lately by the Prosecutor’s office by the court and by the local prosecutor’s offices brought under discussion and caused various opinions on the competency of changing the legal framework of the deed by hitting or other violent acts to attempted murder provided the competency being declined by the prosecutor’s offices by the district courts to the prosecutor’s office by the county court. This issue has become particularly important in view of the recent finding by the Constitutional Court that the elimination from absolute nullities of non-compliance with the rules of substantive jurisdiction and according to the quality of the person of the criminal prosecution bodies is unconstitutional [1]. There are also different points of view regarding the resumption and repetition of the on-site investigation, the conditions in which they intervene, who continues to carry it out, but also the way in which their forensic fixation is fixed.
摘要近年来检察院由法院和地方检察院侦破的刑事案件,在将地方法院由检察院拒绝审理的事由移交县法院审理的事由移交县法院审理的事由中,以殴打或其他暴力行为改变事由法律框架的事由归为谋杀未遂事由的问题上,引起了人们的讨论和各种意见。鉴于宪法法院最近的一项裁决,即根据刑事起诉机构人员的素质排除不遵守实质管辖规则的绝对无效性是违宪的,这个问题已变得特别重要[1]。关于现场调查的恢复和重复、他们进行干预的条件、谁继续进行调查,以及他们确定法医鉴定的方式,也有不同的观点。
{"title":"The Competency of Changing the Deed Legal Framing in Case of Case Declination By the Competent Body. Resumption and Repetition of the On-Site Investigation","authors":"P. Palcu, A. Moroșteș","doi":"10.2478/jles-2022-0009","DOIUrl":"https://doi.org/10.2478/jles-2022-0009","url":null,"abstract":"Abstract The criminal cases solved lately by the Prosecutor’s office by the court and by the local prosecutor’s offices brought under discussion and caused various opinions on the competency of changing the legal framework of the deed by hitting or other violent acts to attempted murder provided the competency being declined by the prosecutor’s offices by the district courts to the prosecutor’s office by the county court. This issue has become particularly important in view of the recent finding by the Constitutional Court that the elimination from absolute nullities of non-compliance with the rules of substantive jurisdiction and according to the quality of the person of the criminal prosecution bodies is unconstitutional [1]. There are also different points of view regarding the resumption and repetition of the on-site investigation, the conditions in which they intervene, who continues to carry it out, but also the way in which their forensic fixation is fixed.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"82 1","pages":"142 - 153"},"PeriodicalIF":1.0,"publicationDate":"2022-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90950256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Principle of Non-Discrimination and Equal Treatment 非歧视和平等待遇原则
IF 1 3区 社会学 Q2 LAW Pub Date : 2021-12-01 DOI: 10.2478/jles-2021-0019
A. Moroșteș, N. Stoicu
Abstract With its evolution, society has introduced human rights as intrinsic values in its acts on the regulation of relations of human nature. Significant victories in the struggle for social freedoms materialized with the adoption of the first declarations of rights, which formed the basis for the passing of later constitutions. Therefore, the modern state, inclined to the protection of its citizens, is unthinkable in its functionality, without stating and guaranteeing human rights in their fundamental law. In addition, it is necessary to point out that these rights have a universal character, namely their protection for each person, regardless of nationality, ethnicity, race, religion, level of health, person’s status, etc. The Constitution of Romania states in art. 15 par. (1) on this that: “All citizens benefit from the rights and freedoms enshrined in the Constitution and other laws and have the obligations provided for therein”.
随着社会的发展,人权作为一种内在价值被引入到社会对人性关系的调节行为中。随着第一批权利宣言的通过,争取社会自由的斗争取得了重大胜利,这些宣言为后来通过的宪法奠定了基础。因此,倾向于保护其公民的现代国家,如果不在其基本法律中规定和保障人权,其功能是不可想象的。此外,有必要指出,这些权利具有普遍性,即保护每个人,不论其国籍、族裔、种族、宗教、健康水平、个人地位等。罗马尼亚宪法分为两部分。第15条第(1)款规定:“所有公民均享有宪法和其他法律所载的权利和自由,并负有其中规定的义务”。
{"title":"Principle of Non-Discrimination and Equal Treatment","authors":"A. Moroșteș, N. Stoicu","doi":"10.2478/jles-2021-0019","DOIUrl":"https://doi.org/10.2478/jles-2021-0019","url":null,"abstract":"Abstract With its evolution, society has introduced human rights as intrinsic values in its acts on the regulation of relations of human nature. Significant victories in the struggle for social freedoms materialized with the adoption of the first declarations of rights, which formed the basis for the passing of later constitutions. Therefore, the modern state, inclined to the protection of its citizens, is unthinkable in its functionality, without stating and guaranteeing human rights in their fundamental law. In addition, it is necessary to point out that these rights have a universal character, namely their protection for each person, regardless of nationality, ethnicity, race, religion, level of health, person’s status, etc. The Constitution of Romania states in art. 15 par. (1) on this that: “All citizens benefit from the rights and freedoms enshrined in the Constitution and other laws and have the obligations provided for therein”.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"28 1","pages":"202 - 212"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90787060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Current Issues of Protection of State Sovereignty of Ukraine in the context of Globalization 全球化背景下乌克兰国家主权保护的现状问题
IF 1 3区 社会学 Q2 LAW Pub Date : 2021-12-01 DOI: 10.2478/jles-2021-0011
Dariia Melnykova
Abstract The relevance of the research topic is based on modern rapid European integration trends in Ukraine and the definition of one of the main vectors of foreign policy accession to the European Union, among the prospects of which is the need to protect Ukraine’s state sovereignty. The purpose of the article is to study the essence of sovereignty in the modern world and the relevance of the protection of state sovereignty on the example of Ukraine. The paper reveals the essence of sovereignty in the context of globalization of society. Along with this, the article analyzes the main trends in the formation of state sovereignty on the example of Ukraine. Also, it determines the main characteristics of state sovereignty in terms of integration. Finally, the paper reveals the content of the main integration vectors of Ukraine and their impact on state sovereignty. The scientific novelty of this study lies in the innovative understanding and justification of the essence, feasibility and necessity of protecting the state sovereignty of Ukraine during integration processes. The author proposes to improve the legal regulation of the prospects of Ukraine’s integration, based on the elaborated works of domestic and foreign researchers and her own vision of the problem.
研究课题的相关性是基于乌克兰现代快速的欧洲一体化趋势和加入欧盟的外交政策的主要载体之一的定义,其中的前景是需要保护乌克兰的国家主权。本文旨在以乌克兰为例,研究现代世界中主权的本质以及国家主权保护的相关性。本文揭示了社会全球化背景下主权的本质。与此同时,本文以乌克兰为例,分析了国家主权形成的主要趋势。同时,它也决定了国家主权在一体化方面的主要特征。最后,本文揭示了乌克兰主要一体化向量的内容及其对国家主权的影响。本研究的科学新颖之处在于对乌克兰在一体化过程中保护国家主权的本质、可行性和必要性进行了创新性的认识和论证。笔者在对国内外学者的论述和自己对乌克兰一体化前景的认识的基础上,提出了完善乌克兰一体化前景的法律规制的建议。
{"title":"Current Issues of Protection of State Sovereignty of Ukraine in the context of Globalization","authors":"Dariia Melnykova","doi":"10.2478/jles-2021-0011","DOIUrl":"https://doi.org/10.2478/jles-2021-0011","url":null,"abstract":"Abstract The relevance of the research topic is based on modern rapid European integration trends in Ukraine and the definition of one of the main vectors of foreign policy accession to the European Union, among the prospects of which is the need to protect Ukraine’s state sovereignty. The purpose of the article is to study the essence of sovereignty in the modern world and the relevance of the protection of state sovereignty on the example of Ukraine. The paper reveals the essence of sovereignty in the context of globalization of society. Along with this, the article analyzes the main trends in the formation of state sovereignty on the example of Ukraine. Also, it determines the main characteristics of state sovereignty in terms of integration. Finally, the paper reveals the content of the main integration vectors of Ukraine and their impact on state sovereignty. The scientific novelty of this study lies in the innovative understanding and justification of the essence, feasibility and necessity of protecting the state sovereignty of Ukraine during integration processes. The author proposes to improve the legal regulation of the prospects of Ukraine’s integration, based on the elaborated works of domestic and foreign researchers and her own vision of the problem.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"18 1","pages":"58 - 73"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75066990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ratification and Consequences of Sexual Offenses in the Criminal Code of Georgia 格鲁吉亚刑法中性犯罪的批准及其后果
IF 1 3区 社会学 Q2 LAW Pub Date : 2021-12-01 DOI: 10.2478/jles-2021-0013
Jumber Mailashvili
Abstract This paper will discuss the issues of qualification of crimes against Sexual Freedom and Inviolability considered by Chapter 22 of Criminal Code of Georgia, which were made in the Criminal Code of Georgia after the Parliament of Georgia ratified the Council of Europe Convention on “preventing and combating violence against women and domestic violence” (Istanbul Convention) adopted on May 11, 2011. Georgia signed this Convention on June 19, 2014. This paper will discuss the relative aspects of qualifying circumstances and disposition of rape and other related corpora delicti and their understanding in a new manner. The article will study the pros and cons that resulted in the fundamental changes made to the Criminal Code of Georgia on May 30, 2018, after the ratification of the “Istanbul Convention”. The concept prevailing, in theory, provides a new definition about what problems were solved and what contradictions arose from the new changes. In court practice, there still prevails the view that in order for the action to be assessed as rape, it is necessary for a woman to carry out “selfless” resistance to the offender. However, there are frequent cases when no signs of resistance are found on the victim’s body. Given the above, as evidence of the absence of consent is not often established to a high standard by the investigation (for example, in the event of a threat of violence), the case ends with the acquittal of the accused. The article will present recommendations on making changes in some components of the action by the Parliament of Georgia in the future. Based on the scientific literature and the legislation, both, main and additional qualifying elements considered by the disposition of the given Articles will be discussed in detail.
摘要本文将讨论格鲁吉亚议会批准2011年5月11日通过的《欧洲委员会关于防止和打击暴力侵害妇女行为和家庭暴力的公约》(简称《伊斯坦布尔公约》)后,格鲁吉亚刑法第22章所考虑的侵犯性自由罪和不可侵犯性罪的认定问题。格鲁吉亚于2014年6月19日签署了本公约。本文将以一种新的方式讨论强奸和其他相关侵权行为的合格情节和处分的相关方面及其理解。本文将研究在2018年5月30日批准《伊斯坦布尔公约》后,导致格鲁吉亚刑法发生根本性变化的利弊。从理论上讲,流行的概念为解决了哪些问题和新变化产生了哪些矛盾提供了新的定义。在法庭实践中,仍然普遍存在这样一种观点,即为了将该行为评定为强奸,妇女必须对犯罪者进行“无私”的抵抗。然而,经常有在受害者身上没有发现抵抗迹象的情况。鉴于上述情况,由于不同意的证据在调查中往往没有很高的标准(例如,在暴力威胁的情况下),案件以被告无罪释放结束。这篇文章将提出关于今后对格鲁吉亚议会行动的某些组成部分作出改变的建议。在科学文献和立法的基础上,详细讨论了该条款处理所考虑的主要条件和附加条件。
{"title":"Ratification and Consequences of Sexual Offenses in the Criminal Code of Georgia","authors":"Jumber Mailashvili","doi":"10.2478/jles-2021-0013","DOIUrl":"https://doi.org/10.2478/jles-2021-0013","url":null,"abstract":"Abstract This paper will discuss the issues of qualification of crimes against Sexual Freedom and Inviolability considered by Chapter 22 of Criminal Code of Georgia, which were made in the Criminal Code of Georgia after the Parliament of Georgia ratified the Council of Europe Convention on “preventing and combating violence against women and domestic violence” (Istanbul Convention) adopted on May 11, 2011. Georgia signed this Convention on June 19, 2014. This paper will discuss the relative aspects of qualifying circumstances and disposition of rape and other related corpora delicti and their understanding in a new manner. The article will study the pros and cons that resulted in the fundamental changes made to the Criminal Code of Georgia on May 30, 2018, after the ratification of the “Istanbul Convention”. The concept prevailing, in theory, provides a new definition about what problems were solved and what contradictions arose from the new changes. In court practice, there still prevails the view that in order for the action to be assessed as rape, it is necessary for a woman to carry out “selfless” resistance to the offender. However, there are frequent cases when no signs of resistance are found on the victim’s body. Given the above, as evidence of the absence of consent is not often established to a high standard by the investigation (for example, in the event of a threat of violence), the case ends with the acquittal of the accused. The article will present recommendations on making changes in some components of the action by the Parliament of Georgia in the future. Based on the scientific literature and the legislation, both, main and additional qualifying elements considered by the disposition of the given Articles will be discussed in detail.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"56 1","pages":"86 - 102"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78407601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
United Nations Convention on the Rights of Child: Forced Conversion of Hindu Minor Girls in Pakistan 联合国儿童权利公约:巴基斯坦印度教未成年女孩被迫改信宗教
IF 1 3区 社会学 Q2 LAW Pub Date : 2021-12-01 DOI: 10.2478/jles-2021-0018
M. Ali
Abstract Pakistan has ratified the United Nations Convention on the Rights of Child expressing therein that the right to freedom of religion incorporates that nobody ought to be compelled to change his religion. Pakistan’s constitution guarantees religious freedom to all minority communities in Pakistan. Forced conversion to Islam has become another type of rough fanaticism in Pakistan. Constrained transformation is the point at which an individual who uses pressure, power, intimidation, or danger to drive someone else to acknowledge another religion. It influences almost all minority groups in Pakistan, but the biggest victims are Hindu minor girls in Sindh province. It should be forbidden to pursue a position of power to entice vulnerable Hindu minor girls to convert under duress. As the criminal justice system in Pakistan is not addressing this issue effectively, legislation is urgently needed to protect vulnerable children. This article focuses on the need to promulgate a law providing forcible conversion of Hindu minor girls as a criminal offense. A literature review method is adopted for this paper.
巴基斯坦批准了《联合国儿童权利公约》,其中表示,宗教自由的权利包括任何人都不应被迫改变其宗教信仰。巴基斯坦宪法保障巴基斯坦所有少数民族社区的宗教自由。在巴基斯坦,被迫皈依伊斯兰教已成为另一种粗暴的狂热。受约束的转变是指个人使用压力、权力、恐吓或危险迫使他人承认另一种宗教。它影响了巴基斯坦几乎所有的少数群体,但最大的受害者是信德省的印度教未成年女孩。应该禁止追求权力地位,引诱脆弱的印度教未成年女孩在胁迫下皈依。由于巴基斯坦的刑事司法系统没有有效地解决这一问题,因此迫切需要立法来保护弱势儿童。这篇文章的重点是需要颁布一项法律,将强迫皈依印度教的未成年女孩作为刑事犯罪。本文采用文献综述法。
{"title":"United Nations Convention on the Rights of Child: Forced Conversion of Hindu Minor Girls in Pakistan","authors":"M. Ali","doi":"10.2478/jles-2021-0018","DOIUrl":"https://doi.org/10.2478/jles-2021-0018","url":null,"abstract":"Abstract Pakistan has ratified the United Nations Convention on the Rights of Child expressing therein that the right to freedom of religion incorporates that nobody ought to be compelled to change his religion. Pakistan’s constitution guarantees religious freedom to all minority communities in Pakistan. Forced conversion to Islam has become another type of rough fanaticism in Pakistan. Constrained transformation is the point at which an individual who uses pressure, power, intimidation, or danger to drive someone else to acknowledge another religion. It influences almost all minority groups in Pakistan, but the biggest victims are Hindu minor girls in Sindh province. It should be forbidden to pursue a position of power to entice vulnerable Hindu minor girls to convert under duress. As the criminal justice system in Pakistan is not addressing this issue effectively, legislation is urgently needed to protect vulnerable children. This article focuses on the need to promulgate a law providing forcible conversion of Hindu minor girls as a criminal offense. A literature review method is adopted for this paper.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"55 29 1","pages":"186 - 201"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81006458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Unenforceable Target Movable Property Under Enforcement 被强制执行的目标动产
IF 1 3区 社会学 Q2 LAW Pub Date : 2021-12-01 DOI: 10.2478/jles-2021-0014
David Elisabedashvili
Abstract Nowadays, enforcement is one of the crucial elements of justice. Right to the property is guaranteed by the constitution and therefore exercising property rights is one of the key goals of justice, the latter is implemented through effective and efficient enforcement. The present study is mainly dedicated to the specifics of enforcing property rights. Methods used in the research involve qualitative study, the latter encompasses observation of rules and regulations in national and international practices based on primary and secondary legal and historical sources, including official legal documents, court decisions as first-hand material, as well as derived sources such as various articles, monographs, comments on laws and regulations, etc. The comparative method used in the study is aimed at demonstrating differences and similarities of enforcement rules and procedures in different legal systems, revealing their advantages and disadvantages, while practical examples focus on the identification of gaps to lay the path for better legal solutions. The complex scrutiny of the subject to the present research allows to review it from different angles and suggest legal recommendations to raise the efficiency of the enforcement system and subsequently provide a firm basis for justice.
摘要当今社会,执行是实现司法公正的关键要素之一。财产权受到宪法的保障,因此财产权的行使是司法的关键目标之一,后者通过有效和高效的执法来实现。本研究主要致力于产权执行的具体问题。在研究中使用的方法包括定性研究,后者包括观察国家和国际实践中的规则和法规,基于一级和二级法律和历史来源,包括官方法律文件,法院判决作为第一手材料,以及衍生来源,如各种文章,专著,对法律法规的评论等。研究中采用的比较法旨在展示不同法系执行规则和程序的异同,揭示其优缺点,而实例则侧重于找出差距,为更好的法律解决方案奠定道路。本研究对这一问题进行了复杂的审查,因此可以从不同的角度进行审查,并提出法律建议,以提高执法制度的效率,从而为司法提供坚实的基础。
{"title":"Unenforceable Target Movable Property Under Enforcement","authors":"David Elisabedashvili","doi":"10.2478/jles-2021-0014","DOIUrl":"https://doi.org/10.2478/jles-2021-0014","url":null,"abstract":"Abstract Nowadays, enforcement is one of the crucial elements of justice. Right to the property is guaranteed by the constitution and therefore exercising property rights is one of the key goals of justice, the latter is implemented through effective and efficient enforcement. The present study is mainly dedicated to the specifics of enforcing property rights. Methods used in the research involve qualitative study, the latter encompasses observation of rules and regulations in national and international practices based on primary and secondary legal and historical sources, including official legal documents, court decisions as first-hand material, as well as derived sources such as various articles, monographs, comments on laws and regulations, etc. The comparative method used in the study is aimed at demonstrating differences and similarities of enforcement rules and procedures in different legal systems, revealing their advantages and disadvantages, while practical examples focus on the identification of gaps to lay the path for better legal solutions. The complex scrutiny of the subject to the present research allows to review it from different angles and suggest legal recommendations to raise the efficiency of the enforcement system and subsequently provide a firm basis for justice.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"21 1","pages":"103 - 123"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87618704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How to Enhance the Effectiveness of the Learning Process during Distance Learning. Psychologist Recommendations 如何在远程学习中提高学习过程的有效性。心理学家建议
IF 1 3区 社会学 Q2 LAW Pub Date : 2021-12-01 DOI: 10.2478/jles-2021-0010
T. Kapanadze
Abstract Effective management of the learning/teaching process in distance learning is one of the major challenges facing education, especially now in the Covid-19 pandemic. The list of problems mainly combines social and interactive aspects. This article provides tips to help the student increase motivation, overcome feelings of social isolation, find alternative ways of communicating and, develop communication skills. The aim of the research is to identify the pros and cons of online learning, thus finding out how to improve the effectiveness of the learning process during distance learning. The research was obtained through a focus group, the research was conducted in Tbilisi public schools, students, teachers and parents participated in the focus groups. After analyzing the data, it was found that participants positively see such a form of teaching, which in turn would have a positive impact on students’ academic performance, but they also talk about small negative aspects.
有效管理远程教育的学习/教学过程是教育面临的主要挑战之一,特别是在当前Covid-19大流行的情况下。问题列表主要结合了社交和互动方面。这篇文章提供了一些建议,帮助学生增加动力,克服社会孤立的感觉,找到替代的沟通方式,发展沟通技巧。本研究的目的是确定在线学习的利弊,从而找出如何提高远程学习过程的有效性。该研究是通过焦点小组获得的,该研究是在第比利斯公立学校进行的,学生、教师和家长参与了焦点小组。在分析数据后发现,参与者积极地看待这种教学形式,这反过来又会对学生的学习成绩产生积极的影响,但他们也会谈论一些小的消极方面。
{"title":"How to Enhance the Effectiveness of the Learning Process during Distance Learning. Psychologist Recommendations","authors":"T. Kapanadze","doi":"10.2478/jles-2021-0010","DOIUrl":"https://doi.org/10.2478/jles-2021-0010","url":null,"abstract":"Abstract Effective management of the learning/teaching process in distance learning is one of the major challenges facing education, especially now in the Covid-19 pandemic. The list of problems mainly combines social and interactive aspects. This article provides tips to help the student increase motivation, overcome feelings of social isolation, find alternative ways of communicating and, develop communication skills. The aim of the research is to identify the pros and cons of online learning, thus finding out how to improve the effectiveness of the learning process during distance learning. The research was obtained through a focus group, the research was conducted in Tbilisi public schools, students, teachers and parents participated in the focus groups. After analyzing the data, it was found that participants positively see such a form of teaching, which in turn would have a positive impact on students’ academic performance, but they also talk about small negative aspects.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"52 1","pages":"42 - 57"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91132420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
期刊
Journal of Legal Studies
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1