Показано развитие уголовно-процессуального законодательства на протяжении 20 лет действия Уголовно-процессуального кодекса Республики Беларусь. Анализ содержания данного нормативного правового акта позволяет отметить соответствие, согласованность содержания его норм с Конституцией Республики Беларусь, отражение в этих нормах существующих в государстве социально-экономических, политических и иных отношений и тенденций положительного развития последних, а также достижений практики органов уголовного преследования и правосудия по уголовным делам. Отмечается, что влияние на содержание кодекса оказала также международно-правовая прадигма современного уголовного процесса. Указаны некоторые проблемные места в действующей редакции кодекса (превращение стадии возбуждения уголовного дела в «квазипредварительное расследование», необходимость расширения возможности суда второй инстанции по оценке доказательств и др.), а также заданы возможные направления дальнейшего его совершенствования (внедрение медиации, института апелляционного приговора, опосредование развития современных технологий и др.). Констатируется необходимость гармонизации уголовно-процессуального права в рамках ЕАЭС. ; The article reveals the development of criminal procedure legislation over the 20 years of force of the Criminal Procedure Code of the Republic of Belarus. Analysis of the content of this legal act allows us to note the conformity, consistency of the content of its provisions with the Constitution of the Republic of Belarus, reflection in the latter of the socio-economic, political and other relations existing in the state and trends of positive development of them, as well as achievements of the practice of criminal prosecution and criminal justice bodies. It is noted that the international legal paradigm of the modern criminal procedure also influenced the content of the Code. The article identifies some problematic aspects of the current version of the Code (turning the stage of initiation of a criminal case into a «quasi preliminary investigation», the need to expand the ability of the court of the second instance to evaluate evidence, etc.), and also set possible directions for its further improvement (introduction of mediation, sentence of appeal, intermediating the development of modern technology, etc.). It is shown the need to harmonise criminal procedure law within the EAEU.
Summary: Article is devoted to the legislation review of the public-private partnership projects of the healthcare sector inUkraine. Authors focused attention on the basic problems of public-private partnership projects inUkraine.Objective: Analysis of the legal framework provides the possibility of public-private partnerships in health care ofUkraine and confirms the relevance of the scientific concept of development of public-private partnerships in health care ofUkraine.Methods: There were used periodic data of legal, economic and medical research publications inUkraine and CIS countries on regulatory support public-private partnerships.Results: The researches in many countries have proven the established of state regulatory bodies that carefully study various aspects of the business partnership in the services of provision of health care. Developed numerical models as simple infrastructure projects implement business participation in providing non-medical services (construction, hotels and utilities, technical re-equipment etc.) to complex integrated models that involve the transfer of important state functions to private partner (strategic planning, highly specialized medical care, research, medical education, etc.).Conclusion: The development of public-private partnerships in health care of Ukraine is possible only in condition of further improvement of legislation to the line with the norms and principles of international law, providing a clear and coordinated cooperation of all branches and friendly to business partnership administrative environment. ; Выполнен обзор нормативно правовой базы государственно-частного партнерства в сфере здравоохранения Украины. Рассмотрены основные проблемы, препятствующие успешному внедрению проектов государственно-частного партнерства. Развитие государственно-частного партнерства в здравоохранении Украины возможно лишь при условии последующего совершенствования законодательства и приведения его в соответствие с нормами и принципами международного права, которые предусматривают четкое и скоординированное взаимодействие всех ветвей власти и дружественную к бизнес-партнерству административную среду. ; Здійснили огляд нормативно-правової бази державно приватного партнерства у сфері охорони здоров'я країни. Розглянули основні проблеми, що перешкоджають успішному впровадженню проектів державно-приватного партнерства. Розбудова державно-приватного партнерства в охороні здоров'я України можлива лише за умови подальшого вдосконалення законодавства та приведення його у відповідність до норм і принципів міжнародного права, що передбачають чітку і скоординовану взаємодію всіх гілок влади та дружнє до бізнес-партнерства адміністративне середовище.
Many public sector bodies, including decentralised state departments, local authorities and urban planning agencies, have access to the cadastral matrix using the VisDGI application, but also use or would like to use land files (MAJIC II files) in other IT applications and for purposes other than consulting cadastral owners (knowledge of territories in the fields of urban planning and housing; managing the hereditament, etc.) The need to use these files in tools other than VisDGI leads the future user to ask himself various questions about the origin of these files, their content and structuring, the tools needed to integrate them, the legal constraints and obligations associated with them, their cost, etc. This guide is intended to provide answers to these questions, with the hope of improving and sharing knowledge of these files. It is divided into two main parts 1. The first volume summarises to the non-specialist reader the key aspects concerning land files (1. Origin of files and distribution arrangements; 2. Illustrations of use of cadastral files; 3. Format and structure of files made available by DGI; Data model; 4. Legal constraints and obligations; 5. Tools for integration into IT applications; 6. Orders for financial quantities of the cost of these files, the integration tools and the workload to be expected); 2. The second volume provides some additional information to the reader who is more informed or who wishes to go into more detail (1). More documented case studies; 2. Data sheets on file handling: geocoding and cartographic representation of land files, areas reported according to land assessments, allocation of premises, arrangements for compiling and updating data; 3. More complete presentation of the data model; 4. Documents to be provided to DGI; 5. More detailed comparison of integration tools). ; De nombreux organismes du secteur public, parmi lesquels, les services déconcentrés de l'état, les collectivités et les agences d'urbanisme, ont accès à la matrice cadastrale avec l'application ...
1. In the process of interaction between the governing bodies and a legal entity, there are situations when the participants of such interaction pursue differently vectored or mutually exclusive goals due to the polar drive to pursue their own corporate interests. Given the above, the problem of legal liability of a legal entity`s officials in making decisions needs to be reconsidered. Therefore, the relevance of theoretical developments regarding the liability of a corporate governance body and its officials for actions harming the interests of a legal entity is beyond doubt. Herewith, this issue concerns not only the material law, but also the procedural aspects of resolving such type of corporate conflict. 2. The Law of Ukraine On Joint Stock Companies (Article 63) establishes the liability of a joint stock company`s officials for damages caused to the company by their actions (omission). In 2015, the Law of Ukraine On Amendments to Certain Legislative Acts of Ukraine Concerning the Protection 93 of Investors' Rights amended the Article 89 of the Commercial Code of Ukraine by establishing the liability of officials for damage caused by acts committed with abuse or malpractice in office, acts committed in violation of the order of their prior approval or other decision-making procedure, etc. Specifically in the banking sector, the civil liability of a corporate governance body officials was introduced by the Law of Ukraine On Amendments to the Law of Ukraine On Banks and Banking Activity to determine the features of corporate governance in banks, which strengthened the liability of bank-related persons, first of all the heads of banks (Article 42), when making decisions affecting the bank`s financial state. 3. The matter under inquiry establishes the general terms of legal liability of corporate governance officials. As of today, it is doctrinally defined and statutory enshrined in the legislation of Ukraine that such conditions are the unity of subjective and objective elements of the tort. However, persons acting on behalf of a legal entity are obliged to act not only within their powers, but also in reasonable good faith. In the course of business, a company and its official (particularly, the director or general director) have fiduciary relationships, for which reason the wrongful conduct of such person may be expressed not only in failure to fulfill obligations directly established by the constituent documents of the company, or exceeding the authority to perform certain actions on behalf of the company, but also in the improper or unfair performance of such actions without complying with the limits of standard economic risk, and making obviously hasty or wasteful decisions. Therefore, an important feature of the activities of a legal entity`s corporate governance officials is the awareness of the risks of their activities and their management. Therefore, the issue of liability should not be conditioned by the presence of subjective elements in the tort. 4. In the countries of Anglo-American legal system, the corresponding viewpoint was stated in the case of Caparo Industries PLC v Dickman (1990). The House of Lords, following the Court of Appeal, put forward a "3- fold test": A set of the following conditions is considered a breach of the due diligence obligation: 1) occurrence of damage is the result of reasonably foreseeable conduct of an official, 2) parties to the conflict are in a fiduciary relationship, and 3) All other things being equal, the reimbursement is fair and reasonable. According to the above, the basis to release an official from the liability is a causa, i.e. a circumstance that the person has not been able to foresee by the appropriate measures of his/her professional diligence required of him/her under specific conditions. 5. Regarding the procedural aspects of appealing to the court, it should be noted that such right is granted to a legal entity, as well as others, which are legally entitled to appeal to the court in the interests of the legal entity in disputes over indemnification of damages caused by its official. The owner (member, shareholder) of a legal entity holding 10 percent or more of the authorized capital of the company, or which share in the legal entity`s property is 10 percent or more, may, in the interests of such legal entity, file a claim for indemnification of damages caused to the legal entity by its official. National legislation does not provide for a procedural combination of consolidation of interest of several minority shareholders, members who collectively own the limit of 10 percent or more of the authorized capital of the company, which limit is established by part 1 of Article 54 of the Commercial Procedural Code of Ukraine. The above creates a procedural imbalance in the rights of shareholders (members) and actually blocks the functionality of the institution of liability of a corporate governance body officials. The above puts on the agenda the systematic introduction of procedural and legal mechanisms for consideration of class actions in the civil proceedings of Ukraine. Mass tort is a component of the legal instruments which introduction will testify to the development of the national legal system as a whole, and its use will allow to resolve the issue of access to justice. 6. Peculiarity of the American model of mass tort is that the Federal Rules of Civil Procedure established by the US Supreme Court do not limit the scope of this institution to a particular area of law and do not determine the subject matter of a dispute for resolution of which it is possible to apply to the court. Class actions are possible on any claims, which in general may be reviewed by a court of general jurisdiction in accordance with the rules of civil procedural law
The national or the European private international law is taking into a particular accountthe foreign legal systems. The foreign law application is an expression of the attention given to the foreignlegal systems, but applying a law that belongs to a different legal system than the legal system of the forumcountry may provoke a defence reaction caused by the existing differences between the legal systemsinvolved. The foreign law application is therefore confronted to different obstacles that tend to ensure aprimary application of the lex fori. First, the techniques used by the legal system of the forum country toapply the foreign law are not entirely favourable to this kind of application, as evidenced by the recurrentintervention of the international public policy. Furthermore, there are elements that are exogenous to thelegal system of the forum country, such as different understandings of the same legal institution that canobstruct the foreign law application. There is thus a gap between the theory of the private internationalrules, which would appeal a frequent application of the foreign law, and the use that is made of them by theauthorities of the forum country, which often leads to the neutralization of the foreign law. This studydefends a better compliance to the theory of private international law, which would promote the applicationof the foreign law. In this perspective, the private international law of the European Union provides animportant source of « savoir-faire » as it promotes the application of a foreign law belonging to anotherMember States. ; Le droit international privé, tel qu'il résulte des droits nationaux et du droit de l'Unioneuropéenne, accorde une attention particulière aux systèmes juridiques étrangers. L'application de la loiétrangère constitue l'expression de l'importance reconnue aux systèmes juridiques étrangers, mais appliquerune loi qui est extérieure au système juridique du for peut provoquer, du fait de sa différence, des réactionsdéfensives. L'application de la loi ...
Der Aufsatz berichtet von einer Auswertung von Akten der Gestapo und der Sondergerichte in Krefeld und Köln im Hinblick auf die unterschiedliche Behandlung von jüdischen und deutschen Frauen und Männern. Es zeigt sich, daß die - immer wieder heute behauptete Widerstandseinstellung vieler Deutscher - im Widerspruch zu den untersuchten Zahlen steht. Obwohl die jüdische Bevölkerung in den beiden untersuchten Städten nur zwischen eins und zwei v.H. der Gesamtbevölkerung betrug, wurden überdurchschnittlich viele Verfahren gegen diese Gruppe durchgeführt. Zudem wurden Deutsche meist lediglich von der Gestapo verwarnt oder der Staatsanwaltschaft übergeben, jüdische Verdächtige dagegen meist in Haft genommen. ; As part of an ongoing project on Nazi terror, this paper systematically examines the evidence contained in hundreds of Gestapo and Special Court case files in the Cities of Krefeld and Cologne and the results of a recent survey of elderly Cologne citizens pertaining to their experiences in Nazi Germany to compare the persecution of Jewish men and women with the persecution of non-Jewish men and women during the Third Reich. It argues that while most elderly Germans claim today that they had violated Nazi laws at one time or another (e.g. by listening to foreign radio broadcasts, telling anti-Nazi jokes, giving aid to Nazi victims, or spreading information about the Holocaust) very few of their illegal acts concerned the police and justice authorities greatly and very few either came to the attention of the Gestapo or where punished with severity when they did, except in cases involving Jewish men and Jewish women, who suffered ruthless punishment for even the most minor of infractions.
This work focuses on the Blue Card Directive, not as a specific instrument, but as an integral part of the EU Immigration Policy Framework. Such an approach is necessary, given the sector-based approach and the legislative patchwork adopted by the EU in the field of Immigration Policy. Moreover, EU law on migration is a new but a very dynamic field which is constantly evolving. Therefore, the project not only analyses the key definitions, central themes and legal issues of the Directive but also examines its interaction and tries to establish some connections with the other EU instruments on legal migration into the EU, most of them adopted on the so-called sector-based approach (Single Permit Directive, Family Reunification Directive, Long-term Residents Directive, Researchers, Students and Others Directive, etc.). In particular, the project tries do draw a parallel between some of the Blue Card Directive provisions and the jurisprudence of the European Court delivered for similar notions or legal problems contained in the others instruments. Furthermore, the work addresses other specific issues such us : mobility, the problem of an "ethical recruitment" of highly skilled workers, the volumes of admission (to be set by the Member States), the maintaining of national schemes for highly qualified migrants besides the EU Blue Card and the integration of migrants already admitted in the Member States. - L'auteure analyse le dispositif mis en place par la Directive Carte bleue, non pas en tant que système à part entière, mais comme partie intégrante de la politique européenne en matière d'immigration. Bien que relativement jeune, lors de cette dernière décennie, le droit européen de la migration est rapidement devenu un domaine très dynamique en constante évolution, caractérisé par une approche fragmentaire. Cette évolution a, entre autres, reçu une nouvelle impulsion avec l'entrée en vigueur du Traité de Lisbonne en 2009 et le passage à la procédure de codécision. Étudier le dispositif de la carte bleue comme une des pièces maîtresses du rouage de la politique européenne en matière de migration légale s'avère nécessaire compte tenu de l'approche sectorielle adoptée par l'UE dans ce domaine et la fragmentation juridique qu'elle occasionne. Dans ce cadre, ce travail s'intéresse non seulement à l'analyse des éléments essentiels et aux problèmes juridiques de la Directive Carte bleue, tels que la mobilité, le problème du recrutement éthique des travailleurs hautement qualifiés, les volumes d'admission, le maintien des systèmes nationaux parallèles pour les travailleurs hautement qualifiés aux côtés du système de la carte bleue ainsi que l'intégration des ressortissants des États tiers déjà admis sur le territoire des États membres, mais examine également les interactions et les liens du système avec d'autres instruments adoptés dans le cadre de la migration légale. En particulier, des parallèles sont établis entre l'interprétation de certaines dispositions de la Directive Carte bleue et la jurisprudence de la CJUE rendue sur la base de dispositions similaires prévues dans d'autres instruments.
Darbā Valsts pārvaldē strādājošo atlīdzības sistēma analizēta šobrīd pastāvošā atlīdzības sistēma, izpētot tās attīstību un salīdzinot to ar citu valstu atlīdzības sistēmām. Darba izstrādes laikā secināts, ka atlīdzības sistēma Latvijā pēc neatkarības atgūšanas būtu bijusi vienlīdzīgāka un caurskatāmāka, ja tajā tiktu ieviesti principi, kas pastāvēja atlīdzības sistēmā no 1918. – 1940.gadam. Pastāvošā atlīdzības sistēma neatbilst Eiropas Padomes Ministru Komitejas 2000.gada 24.februāra rekomendācijai nr.R(2000)6 par valsts pārvaldē strādājošo statusa noteikšanu, Līgumam par Eiropas Savienības darbību un starptautiskajiem tiesību aktiem, kas darbiniekiem paredz tiesību uz kolektīvajām sarunām. Darba izstrādes laikā secināts, ka, lai tiktu ievērots tiesiskās paļāvības princips, Valsts un pašvaldību institūciju amatpersonu un darbinieku atlīdzības likums par likumīgiem ir padarījis tādus atlīdzības elementus, kas piešķirti nelikumīgi. Autors secina, ka pastāvošais atlīdzības sistēmas tiesiskais regulējums nenovērsīs nepilnības, kas tajā konstatētas agrāk. Darbā tiek sniegti ieteikumi pilnveidot tiesisko regulējumu šādiem tiesību institūtiem valsts pārvaldē strādājošo atlīdzības sistēmā – koplīgumam, mēnešalgai, piemaksām u.c. Iespējamā koplīguma satura noteikšanu nepieciešams deleģēt Ministru kabinetam, jāsamazina lielās atalgojuma atšķirības, kas var tikt noteiktas viena amata ietvaros un zemākam amatam, salīdzinot ar augstāku. Tāpat nepieciešams paredzēt piemaksu tikai par virsstundu darbu un veikt citas izmaiņas, kas padarītu valsts pārvaldē strādājošo atlīdzības sistēmu vienlīdzīgāku. ; The Master's paper System of Remuneration for Employees of Civil Service analyzes the current remuneration system by exploring its development and comparing it to the remuneration systems in other countries. The Master's paper leads to a conclusion that the remuneration system in Latvia in the years after regaining independence could have been more equal and transparent if such remuneration principles were introduced that existed in the time period 1918-1940 in Latvia. The current remuneration system is not compliant with the Recommendation No. R (2000) 6 of the Committee of Ministers to the member states on the status of public officials in Europe and Treaty on the Functioning of the European Union, and international legislation that foresees the employee's right to a collective discussion. The work suggests that, in order to fulfill the principle of legal certainty, the Law on Remuneration of Officials and Employees of State and Local Government Authorities has legalized such remuneration elements that have been assigned illegally. The author concludes that the existing legal framework will not prevent the discrepancies that have been identified earlier. The Master's paper proposes recommendations to improve the legal framework for the following law institutions within the system of remuneration for employees of civil service: collective agreement, monthly salary, premiums etc. The defining of the contents of the potential collective agreement must be assigned to the Cabinet of Ministers, and the big differences in salary within one service position and between a higher and lower service positions must be eliminated. Moreover, it is necessary to assign premiums only for off-hour work and introduce other modifications that would make the system of remuneration for employees of civil service more equal.
The paper sheds light on the undiscovered effects of twinning instrument. It explores whether the candidate countries are but mere 'importers' of Europeanization in the framework of institutional twinning and what the object of importation really is. The paper is based on two main assumptions: implementation of twinning projects enables imposed transposition of the EU acquis and it opens space for additional voluntary transfer of member states' laws and institutions into candidate country's legal and administrative system. It may be concluded that voluntary transposition of sophisticated objects, such as administrative procedures and methodologies, managerial styles and strategies and 'ways of doing things', is the most common result of horizontal twinning cooperation. Practice, though, reveals that the principle of administrative cooperation between twinning partners is misbalanced, which disturbsthe triangular administrative model. 'Twinners' focus more on transposition of institutional 'non-acquis' based on diverse domestic administrative solutions than on the transfer of legal obligations stipulated in the EU Directive. ; Rad se bavi manje vidljivim učincima twinning instrumenta. Istražuje se jesu li države kandidatkinje tek puki »uvoznici« europeizacije u okviru institucionalnog twinninga te što je točno predmet uvoza. Rad se temelji na dvije glavne pretpostavke: provedba twinning projekata omogućava ne samo a) nametnutu transpoziciju zajedničke pravne stečevine EU (kao rezultat vertikalne twinning suradnje između Komisije i zemlje kandidatkinje), već istovremeno otvara prostor i za b) dodatni dobrovoljni transfer zakonskih rješenja i institucija država članica u pravni i upravni sustav zemlje kandidatkinje (kao rezultat horizontalne twinning suradnje između neke države članice i zemlje kandidatkinje). Iz empirijskih nalaza slijedi da je dobrovoljna transpozicija sofisticiranih institucija poput upravnih postupaka i metodologija, menadžerskih stilova i strategija te »uobičajenih načina obavljanja posla« najčešći rezultat horizontalne twinning suradnje. praksa, međutim, pokazuje da je načelo upravne suradnje između twinning partnera u neravnovjesju, što remeti trokutasti upravni model. Čini se da se sudionici twinninga više usredotočuju na transpoziciju institucionalne "nestečevine» temeljene na raznolikim unutarnjim upravnim rješenjima pojedinih države nego na transfer pravnih obveza određenih direktivama EU. Je li moguće spojiti zajedničku pravnu stečevinu i institucionalnu »ne-stečevinu« u okviru twinninga? Koje su posljedice takvog spajanja za zemlje kandidatkinje? Gubi li se izvorni cilj twinning instrumenta tijekom procesa transpozicije?
This thesis considers contemporary issues in the enforcement of online copyright. In the online context, enforcing copyright can be achieved either by regulating internet companies (also known as intermediaries) or internet users themselves. In the European Union, recent reforms suggest that policymakers wish to focus on regulating internet companies rather than internet users. The reason for this lies in previous attempts at regulating those users by threatening to disconnect their internet access under 'three-strike' laws and graduated response systems. These attempts provoked a populist backlash and legal challenges because they were considered to go too far in undermining the fundamental rights of internet users. The commonly held view is that, once stimulated, these rights will now frustrate any attempt to regulate internet users who engage in online piracy. From a policy perspective, maintaining this status quo has been the goal in order to avoid provoking internet users and bringing about further legal challenges. This thesis will argue however that this policy position is likely to change because of the pursuit by the entertainment industry of what may be termed 'private regulation'. Private regulation aims to enforce copyright through the contract an internet user has with their service provider. Under these schemes, an internet user can lose their internet access for suspected piracy, but this is framed as a private issue of contract and not of fundamental rights. This thesis will argue that regulating internet users through their service contract to protect third party interests in this way is a dangerous precedent and demands a policy response. In examining what that response should be, a doctrinal analysis will be undertaken with a view to modelling a rights-based approach for regulating internet users in this context. This will be underpinned by an analysis of important fundamental rights that are at play in this area, such as internet user informational privacy rights and rights of freedom of expression, and their associated instrumental rights, such as the right to receive and impart information and data protection. Recent developments that have recognised commercial fundamental rights will also be considered. The purpose of this analysis is to identify the substance of these rights with a view to modelling a rights-based approach to enforcement that balances these rights with copyright. The contribution to knowledge will be to model a rights-based approach to enforcing copyright in the EU that answers the challenge of private regulation by advocating for a model that allows for enforcement, but also respects internet user civil liberties in this context.
The purpose of the article is to compare the new term for the Russian economy - «priority development areas (PDA)» with the existing concepts of «special economic zone (SEZ)» and «regional development zones (RDZ)». In the article, the characteristics of territories with a special tax regime and its benefits for investors are examined. The subject matter of the research are the conditions that shape the favourable environment of investment activity due to the provided state support in newly created priority development areas in comparison with the existing tools, such as special economic zones and zones of territorial development. It is hypothesized that there is a direct link between the existence of tax benefits and other forms of the state support of investors provided in a territory with a special tax regime, and the attraction of investors to the region. In the study, the method of comparative analysis and statistical grouping methods are used. The common features of the analyzed types of territories are revealed according to certain characteristics; these are the federal status and the special regime of the investment activity implementation. In the article, their distinctive features such as the terms of creation, management of territories and measures of the state support are substantiated. The results of the research presented in the article confirm that the residents of newly created priority development areas in the Far East have more competitive and preferential terms for business in comparison with the residents of special economic zones and zones of territorial development in the Russian Federation. In the article, the administrative risks of the transfer of authority for the management of territories to the private companies are substantiated. The absence of interrelation between the declared specialization of the created priority development areas with the special regime of business activity and the types of economic activity determined by the resolutions of the Russian government for the certain territories where the preferential legal regime works, is revealed. This increases the insufficient tax yield in the regions as the benefits are granted to non-priority activities. The proposals for the legal response to the revealed problems have been formulated. The results of the research may be used by the federal and regional authorities in forming the proposals for updating the laws and other regulations in the sphere of the creation of the territories with the special regime for investors.
Der Sinn des Jahresabschlusses und Lageberichtes ist die Informationsverteilung. Die Verlässlichkeit, Vergleichbarkeit und Entscheidungsrelevanz von Informationen hängt in der ersten Linie von den angewendeten Rechnungslegungsgrundsätzen ab. Im Jahr 2004 machte Bosnien und Herzegowina einen entscheidenden Schritt in der historischen Entwicklung der Rechnungslegung in diesem Land und etablierte ein neues Rechnungslegungs- und Wirtschaftsprüfungsgesetz auf Staatsebene (Rechnungslegungs- und Wirtschaftsprüfungsrahmengesetz). In diesem Gesetz wurde beschlossen, dass die Rechnungslegungsnormen, die im ganzen Land und für jede juristische Person angewendet werden müssen, die International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS) sind. Im gleichen Gesetz wurden auch die International Standards of Auditing (ISA) etabliert, die als Wirtschaftsprüfungsstandards auf dem ganzen Territorium gelten müssen. Dieses Rahmengesetz haben dann die beide Entitäten sowie das Distrikt in ihren Gesetzsystemen umgesetzt aber ganz unharmonisch. Da Bosnien und Herzegowina ein Staat mit einer sehr differenzierten und europaweit komplizierten politischen Struktur ist, ist diese Umsetzung sowie spätere die Durchsetzung (Enforcement) dieses Gesetzt in verschiedenen Hinsichten möglich und damit sehr problematisch. Ziel dieser Arbeit ist, die Kompatibilität der Gesetze zwischen den Entitäten und dem Distrikt sowie die Komptabilität dieser Gesetze mit dem IAS/IFRS und ISA-Normen und EU-Richtlinien zu analysieren. Um dadurch die Struktur und Besonderheiten des bosnisch-herzegowischen Rechnungslegungs- und Wirtschaftsprüfungssystems unter die Lupe zu nehmen. Diese Arbeit beinhaltet auch eine kritische Analyse im europäischen Kontext. Diese bedeutet ein kritischer Vergleich der Enforcement-Systeme zwischen Bosnien und Herzegowina und Kroatien, Serbien und Österreich aber nur für ganz spezifische Problemfeldern. ; The point of annual financial statement and status report is the distribution of information. The reliability, comparability and decision making relevance of information depend, in the first place, on applied accounting rules. In 2004 Bosnia and Herzegovina made a crucial step in the historical development of accounting in the country and established a new Law in accounting and auditing at state level (Accounting and Auditing Framework Law). This law determined the accounting standards which have to be applied in the entire state and by every legal entity, which are the International Financial Reporting Standards (IFRS) or International Accounting Standards (IAS). The International Standards of Auditing (ISA) were established in the same Law as auditing standards in the entire country. This Framework Law was inharmoniously converted in the legal system by both entities and the district. Since Bosnia and Herzegovina is a state with a very complex and complicated political structure, the implementation of this Law and later the enforcement of this Law is in many respects possible but also very problematic. The aim of this work is the compatibility of entity and the district laws, and to analyze the compatibility of IAS/IFRS and ISA standards and EU Directives in order to carefully examine the structure and distinctiveness of Bosnian accounting and auditing systems. This work contains critical analysis in European context. That means a critical comparison of enforcement systems of Bosnia and Herzegovina, Croatia, Serbia and Austria, but only in very specific problem areas. ; Kenan Zec ; Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers ; Zsfassungen in engl. und dt. Sprache ; Graz, Univ., Masterarb., 2015 ; (VLID)767616
There is a firestorm of political and cultural conflict around environmental issues, including, but running well beyond, climate change. Legal scholarship is in a bad position to make sense of this conflict because the field has concentrated on making sound policy recommendations to an idealized lawmaker, neglecting the deeply held and sharply clashing values that drive, or block, environmental lawmaking. This Article sets out a framework for understanding and engaging the clash of values in environmental law and, by extension, approaching the field more generally. Americans have held, and legislated based upon, four distinct ideas about why the natural world matters and how we should govern it. Each of these conceptions persists in a body of environmental law, a network of interest and advocacy groups, the attitudes and even identities of ordinary citizens, and even the American landscape. The first, providential republicanism, treats nature as intended for productive human use and gives high status to its users: this idea justified the European claim to North America, defined public debates about nature in the early republic, and persists in important aspects of private and public land-use law. The second conception, progressive management, arose in the later nineteenth century as part of a broader legal reform movement and gave its shape to much of federal lands policy, notably creation of the national forests and national parks. In this idea, nature's productive use requires extensive management by public-spirited experts, whom reformers imagined as steering the environmental policy of the administrative state. The third conception, romantic epiphany, concentrates on the aesthetic and spiritual value of nature and has defined national parks policy, spurred creation of the national wilderness system, and lent essential support to the Endangered Species Act. This idea entered environmental politics at the turn of the last century, with the efforts of the Sierra Club and other innovators. The most recent conception of nature, ecological interdependence, arose in the middle of the twentieth century and shaped much of the environmental law of the 1970s and thereafter. This conception treats nature as an intensely inter-permeable web, of which humans are unavoidably a part, to our benefit and hazard. All of these ideas persist in today's environmental law and politics and provide a map of our existing statutes and doctrines, the conflicts around those laws, and emerging issues such as climate change.
This project uses a multidisciplinary approach to analyze different forms of modern-day slavery, with a focus on sex trafficking. More specifically, it examines how historical slavery has transformed into modern-day slavery and it illuminates similarities and differences between historical slavery and modern-day slavery. In my work, I also studied the underlying causes of modern-day slavery, by analyzing various factors that affect slavery. Lastly, my work examines the existing legal and political instruments that confront and combat slavery. Finally, in this project, I reflect and discuss the lack of effective programs that work towards the reparation of victims. I came up with my main questions that would motivate my research and analysis, by performing extensive reading from a wide array of sources. In the process, I discovered that some forms of modern slavery stem from long-lasting colonial legacies. Hence, some forms of contemporary slavery are indeed remnants of earlier slavery that remained intact, but have transformed to fit our present time or have influenced the development of modern forms of slavery. For example, many of the characteristics that define modern day sex trafficking were visible during the trans-Atlantic slave trade. Finally, this project also reveals several causes and factors that allow for modern-day slavery to flourish, and they include the effects of the global political economy, influences from some cultural and religious practices, women's inferior status, lack of proper law-enforcement and persistent law and border patrol corruption. Furthermore, this project illustrates that the most effective legal and political instruments for combating slavery are the Palermo Protocol and the United States Victims of Trafficking and Violence Protection Act. The findings indicate that these mechanisms were mildly successful at eradicating modern-day slavery. Lastly, the results demonstrate that in terms of reparation and justice for slave victims, protections programs like "T" visas in the U.S. are available to aid victims; however, this does not fully protect the victims--they are continue to be treated as "instruments" for criminal investigations, instead of being treated as victims with rights that were violated. This project concludes with several recommendations for combating different forms of contemporary slavery, including but not limited to alleviating poverty, including domestic workers in equal protection labor laws, inverting risk-rewarding economies for the sex slave industry and the promotion of Fair trade products and other initiatives that work to rid the international supply chain of slavery.
The core hypothesis of deterrence theory--that the rate of law violation is inversely related to the threat of legal punishment--has not been integrated with other crime & deviance perspectives; the proven deterrence has not been linked with SE/demographic categories of the population. Such a relationship is observed in data of self-reports of speed law violations of 187 adults drawn in a random survey of a Midwest city. Two simple models are offered & tested to bring the relationship to zero. Both these models utilize the deterrence hypothesis: the first holds that a perceived punishment threat operates as an intervening variable; the relationship between the SE/demographic variable & frequency of violation should be reduced substantially by controlling for the perceived risk of being apprehended & punished. The second model states that the effect (ie, regression coefficient) of perceived risk of punishment on frequency of violation should be considerably smaller among individuals with the SE/demographic characteristic associated with high frequency of violation. Questions are raised which cannot be answered entirely within the confines of deterrence theory, therefore, results are discussed within the conceptual frameworks of both labeling & differential association perspectives. Using the data as an illustration & to formulate hypotheses for future research, deterrence theory & those discussed here, should be approached as complementary models rather than be viewed as conflicting explanations. 1 Table. Modified Authors' Summary.
