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Generally speaking, the practice of documenting testaments is not prevalent amongst Nigerians, particularly such testaments that reinforce the inevitability of one’s death. Nigeria’s legal framework indeed provides ample latitude and freedom for the testator to allocate his property. Instructively, the testators’ established intentions and the import of prevailing customary laws must be duly construed. It highlights the tension between customary law and testamentary dispositions. However, the evident conflict in terms of interpretation of the applicable laws and established practices may portend diverse and unpredictable outcomes for the matrix of stakeholders. The paper constitutes a robust legal critique, while utilizing descriptive approach with relevant secondary sources such as academic journals, statutes and textbooks. It highlights the importance of writing one’s will. It explores library-based approach to explore relevant judicial and statutory authorities, and legal opinion on testamentary matters. It is opined that; the essence of the ‘Wills Act’ is to secure a valid and reasonable interpretation of the testator’s dictates. This paper recommends the need for due compliance with the testators’ wishes as well as the importance of fostering a culture of documenting one’s testamentary intentions in Nigeria to prevent disputes over inheritance after the testator’s demise.
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Changes in customs and changes in culture in social roles of women and men, as well as changes in the labor market caused that more and more working parents are forced to provide child foster care. In the light of existing attachment theory and research it is good, if child care is exercised by relatives such as grandparents, close family or friends. However, if this is not possible, putting the child to day care or babysitting jobs for children is necessary. The latest ideas and research on this topic in the world prove that irregularities in the care of a child in early life may have an adverse effect on his psychological development. Target of this studies was to learn opinions and views on the place of carers in the care and upbringing of the child, the most common ways of searching for and choosing a childminder, and the essential characteristics of a good babysitter.
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The present study has two working benchmarks, namely the Fourth Industrial Revolution and its long term fiscal impact. Starting from the current model of the budgetary flow and building on the two dimensions: income and expenses, the study identifies a series of scenarios determined by the modification of both the occupational structure of the human population and its working dynamics. Thus, the study raises the problem, maybe avant gardist, but rather probable of being at the dawn of an era that will give a new subject of law, the autonomous robot, with major impact on the structure of the socio economic space. And since the author is not very creative, we allowed ourselves to import from the cinematography two models of future societies, organized on different axes in connection to the relatiob between man and machine and to observe some conditioning of these models on the fiscal system. The study thus manages to configure at least two models of public resources in AI scenarios.
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The socio-historical substance of the twentieth century marked it, among other things, as the century of genocide. If the twenty-first century is the century of knowledge, and it should be, there is a legitimate question: how can knowledge prevent, more nad more visible destructive processes in society, including genocide, which is, indeed, the most destructive, and whose destructiveness is focused directly on the sanctity of human life as the highest good and value in general. It is shown in the research that it is necessary to scientifically explain genocide as "the greatest evil" through a separate science of genocide. In order that the constituted science of genocide, in addition to scientific explanation of genocide as a destructive social phenomenon, at the same time, be immediatley in a function of social prevention of future genocides, it is necessary to involve the science in the curricula and introduce pupils and students with the laws of development of genocide and its destructive consequences for the progress and survival of society as a social fact “sui generis”.
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There are numerous definitions that try to explain the concept of state-building. The Encyclopedia Britannica states that state-building is "the building of a state apparatus defined through a monopoly of the legitimate use of compulsion in a given territory." This paper therefore analyzes, to what extent does the structure and organization of the state of Bosnia and Herzegovina corresponds to the given definition? Also, a research question is asked whether is carried out building or destroying the state in the framework of peace implementation, under the supervision of the institutions responsible for implementation of the General Framework Agreement for Peace in Bosnia and Herzegovina? If, however, state building is carried out, is Bosnia and Herzegovina sufficiently built state, in the sense of the stated definition? And secondly, if destroying state in Bosnia and Herzegovina is done in a certain way, is there an intention of political actors in Bosnia and Herzegovina - foreign or domestic - to prevent such a trend?
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The multi-century existence of medieval state territorial entity with Bosnian bans and kings, developed economic and trade organization with its own money, autochthonous religion and culture, letter, language, and consciousness of belonging to Bosnianhood were the basic components that shape the basic identity of which the Bosnian ethnic (historical social-cultural) community can call the Bosnian people in the Middle Ages. From the 15th century has begun the splitting of a not completely shaped Bosnian national identity. Since that time, Islam has become a new religious content that has influenced to the socialization processes of individuals and social groups, enriching the Bosnian culture. The time of the most powerful national upheaval of the 16th and 17th centuries was the time of "discontinuity" of Bosnian identity. Muslims are formed into a special Bosnian community. Muslimhood was possible on the basis of Bosnian Christianity and was not separable from it. Bosnian Orthodox and Catholics were developing into the articulated ethnic-national category. "By identifying religious, political, economic and cultural differences between three main Bosnian social groups, the process of breaking the Bosnian identity was continued. Bosnian people did not appear even in the 19th century. All attempts to establish Bosnian national ideology in Bosnia in the nineteenth century were ending unsuccessfully "(Kržišnik-Bukić, 1997: 69). Religious and other separating lines, from the second half of the 19th century, were being broken by potentially greedy ethnically related neighbours. Because of nationalisms discovered, the Yugoslav state did not allow the emancipation of Bosnianhood as a social community with a special identity, even though there were some attempts. At the beginning of the nineties, the basic national program orientations have turned into the nationalistic ones. The breakdown of Yugoslavia formed the conditions for the establishment of a super-ethnical, governmental, national Bosnian identity. The effort for realization of state independence should rely on tradition of the medieval identity.
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Although twenty years have passed after the end of the war in Bosnia and Herzegovina (1992-1995), the state of Bosnia and Herzegovina has not yet qualified that can "independently fulfill its international obligations", as it is mentioned by means of institutions of the Council of Europe and the European Union. One of the reasons for such situation is certainly extremely complex constitutional and political structure of the state that was established in 1995 by Annex 4 of the Dayton Peace Agreement, which is called "Constitution" of Bosnia and Herzegovina and which contains numerous of discriminatory regulations. Furthermore, the same Annex 4 - Constitution of Bosnia and Herzegovina has combination of, as the Venice Commission states, "ethnic-territorial principles', which prevent 'broader development of nationhood'. At the same time, these principles, expressed through discriminatory regulations that directly after the signing of the peace agreement, had certain justification in protecting the interests of so-called 'Constituent peoples', today, twenty years after the signing of the Dayton Peace Agreement, cannot have any justification. Therefore, the authorities of the Council of Europe and the European Union have repeatedly warned the state of Bosnia and Herzegovina that, in the new constitution, find efficient and rational procedures of political decision making. This is especially important at the moment when the state of Bosnia and Herzegovina has submitted its application for EU membership and when it is expected of it to take series of steps to allow the unhindered process of political decision making in order to meet the conditions, both for its progress and prosperity and for full membership in the European Union.
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The financial crisis, which culminated in the course of 2008, revealed all the shortcomings of the institutional framework of the European Economic and Monetary Union. The only exception are institutional solutions in the monetary sphere (the single currency, the legal status and tasks of the European Central Bank), which proved to be functional during the crisis. However, other elements of the institutional infrastructure, important for the functioning of the economic and monetary union, have demonstrated significant weaknesses, which affected the onset and depth of the crisis in the European Union. Certainly, fiscal institutions are the weakest link of the economic and monetary union. Attempts at monetary unification, while retaining the fiscal autonomy of the member states, failed. Contrary to expectations, member states failed to preserve fiscal discipline, nor did the institutions of the Union succeed in ensuring compliance with established fiscal rules (above all, the rule of prohibiting the takeover of debts by member states, that is, compliance with the rules related to the level of indebtedness and the level of the budget deficit). The distorted credibility of fiscal institutions pointed to the necessity of developing common fiscal governance framework in the European Union. Initiated by signing of the Treaty on Stabilization, Coordination and Governance Agreement in the Economic and Monetary Union in 2012, this process led to the creation of the European Fiscal Board, as an independent advisory body aimed at assisting the European Commission in coordinating member states’ fiscal policies. Taking into account the need for fiscal integration, as a prerequisite for the functioning economic and monetary union, the paper analyzes the position of the European Fiscal Board and its role in the fiscal system of the European Union.
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Taxation has always been overcast by the prospect of tax evasion. The phenomenon of tax evasion is based on resistance to paying taxes. It is influenced by numerous factors and accompanied by diverse financial, legal, economic, social, psychological and political effects. The spectrum and the scope of taxpayers’ illicit behaviour in the sphere of compliance with tax regulations essentially reflect the degree of their tax indiscipline. The significant presence of tax evasion calls into question the implementation of the principle of social solidarity and reciprocity in financing public needs, as well as the achievement of liquidity and stability of the budget and public finances. Therefore, quality tax system administration in any country presumes designing an effective policy to prevent tax evasion (anti-evasion policy), aimed at fostering tax loyalty, minimizing the opportunities for tax dishonesty and adequately sanctioning tax delicts. In effect, short-sightedness and superficial focus on one aspect of the tax evasion problem proves to be inadequate. In seeking new ways to secure tax compliance, tax evasion has to be treated by applying a multidisciplinary approach. In addition, it is important to emphasize the need for a thorough analysis of the perceived obstacles and challenges in the application of tax legislation in order to cast more light on additional opportunities and initiatives for taking purposeful activities and measures aimed at eliminating tax resistance and taxpayers’ discontent
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The aggression against the Republic of Bosnia and Herzegovina and occupation of its large part from 1992 to 1995, is the part of the Great Serbian project that is a continuation of conquering-expansionist and genocidal policy towards Bosnia and especially against Bosniaks. In order to achieve the traced plans, the most massive and the most heinous crimes were committed. This was a try, not only physical destruction, but the collapse of the identity of a nation. In this criminal feast more than 100,000 people were killed, mostly civilians; about 30,000 women, girls, boys and men were raped and sexually abused; about 650 concentration camps and other detention facilities were formed through which passed about 200,000 inmates, including women, children and elderly people - about 30,000 people in them were killed; there were more than 700 mass graves. Around 2.2 million people were expelled from their homes that are for more than half of the total population. More than 30,000 people were forcibly disappeared. All forms and proportions of the crimes are denied and negated. Negationism as the final phase of the genocidal process "makes to the witness what the criminal did to the victim."
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The end of the Cold War and the subsequent disintegration of the Soviet Union left the newly independent Russian Federation in an international environment very different from the Cold War system.WhenBoris Yeltsin and his government began to build the foundations of Russia's foreign policy and security strategy, they facedbothdomestic challenges as well as the pressures of the international system. This study explores the most important political and military-strategic aspects of the Russian government's foreign policy doctrine and security strategy in the 1990s, the debate within Russian political, militaryand academic circles on Russian foreign policy and security strategy. It alsohighlights Russia's new place in the European security system and in the larger international system.
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The events and processes in the modern world reveal that the solving of problems requires a distinct opposition of ideas and views about the development of society.
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The present study explores the major documents framing the defence aspects of the Common Security and Defence Policy of the European Union after the presentation of the new Global Strategy on Foreign and Security Policy. Their aims and content are presented together with some of the Bulgarian positions expressed in the process of their elaboration and adoption.
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This article explores the topical migration issue, namely the migration regulation by the Visegrad group. Emphasis is placed on the fact that the EU policy to the migration crisis is declined by Hungary, Poland, the Czech Republic and Slovakia. They are against any changes that could lead to the introduction of a permanent and binding mechanism, redistribution or reduce Member States' competence in this area. It is inferred that the European policy to the migration crisis, which requires the obligatory quota principle for resettlement of migrants in the EU Member States, has no positive outcomes. Thus, the different legislative and political approach of the countries in the Visegrad Group, opposing the quota principle, can be described as logical.
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The present article discusses the relations between the European Union and the League of Arab States, tracking their historical dynamics, perspectives and strategic cooperation issues. Emphasis is placed on the Summit in Sharm El-Sheikh in February 2019 and its main results are outlined, among which are: the determination to deepen Arab-European relations, terrorism, the dispute between Israel and Palestine and possible ways to achieve political decisions in Syria, Libya and Yemen, in line with the relevant UN resolutions and migration. The author points out that the EU-LAS dialogue allows the EU to overcome some of the shortcomings of certain cooperation frameworks between the EU and the Arab world, but others are still present.
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Przez 30 lat wolnej Polski my jako społeczeństwo nie odrobiliśmy zadania, które stoi przed każdym wolnym narodem. Nie odpowiedzieliśmy na pytanie, na co w kraju dajemy przyzwolenie. Działania, które wychodzą poza umowę społeczną, nie spotykały się z ostrą reakcją obywateli i władz państwa.
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The Convention on the Protection of Human Rights and Fundamental Freedoms and judgments of the European Court of Human Rights set the basic direction of judicial practice in Poland by introducing elementary principles of human rights observance by public authorities. The aim of the study was to analyze the impact of selected judgments of the European Court of Human Rights on the judicature of courts in Poland regarding the limits of freedom of expression in the context of the hate crime. The basic standards and the level of freedom of expression in Polish law, as well as judicial practice in this respect, have been defined. The analysis of standards has been limited to the aspect of the limits of freedom of speech in the context of hate speech. The scope of protection of statements in Polish law is, in principle, consistent with the ECHR jurisprudence. It follows that it is generally acceptable to extend the scope of penalization of statements containing incitement to hatred and violence of a racist or xenophobic nature, in particular, if they take the form of public insults, slander or threats. The jurisprudence of Polish courts is increasingly in line with international standards.
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