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Śmiertelne powikłania nielegalnego spędzenia płodu w latach 1920-1939 w materiale archiwalnym Zakładu Medycyny Sądowej w Krakowie

Author(s): Kamil Hapkiewicz,Gabriela Kanclerz,Wojciech Koziołek,Patrycja Szczepaniak,Gabriela Szypuła / Language(s): English,Polish Issue: 1-2/2021

Cel pracy: Analiza metod wykonywania nielegalnych aborcji oraz przyczyn śmierci kobiet, które poddały się zabiegowi w okresie międzywojennym. Materiał i metody: Badania przeprowadzono na podstawie protokołów sekcyjnych z lat 1920–1939 archiwizowanych w Katedrze Medycyny Sądowej na Uniwersytecie Jagiellońskim Collegium Medicum w Krakowie. Zgłębiono przypadki śmierci kobiet w ciąży lub w okresie okołoporodowym. Wykluczone zostały przypadki aborcji wykonanej legalnie ze względów medycznych. Wyniki: W omawianym okresie stwierdzono 101 przypadków nielegalnych aborcji – 21 wykonanych było przez akuszerkę, a trzy przez wykwalifikowany personel medyczny. Użycie cewnika lub drutu odnotowano w 19 przypadkach, wstrzyknięcie substancji poronnej lub ostrzyknięcie płodu w ośmiu. Urazy bądź perforacja ściany pochwy lub macicy – odpowiednio 27 i 10 przypadków, były najczęściej stwierdzonymi zmianami świadczącymi o spędzeniu płodu. Wnioski: W większości przypadków (71) śmierć nastąpiła na skutek zapalenia otrzewnej lub sepsy, których źródłem zakażenia były narządy płciowe. [Aim: Analysis of different methods of performing illegal abortions and causes of death in women who underwent the procedure during the interwar period. Material and methods: The study was based on the autopsy protocols from 1920-1939 archived at the Department of Forensic Medicine, Jagiellonian University Collegium Medicum in Krakow, Poland. The analysis comprised the deaths of women during pregnancy or in the perinatal period. The cases in which abortion was performed legally, for medical indications, were excluded. Results: A total of 101 cases of illegal abortion were identified during the period studied, including 21 abortions performed by midwives, and three abortions carried out by qualified medical personnel. In 19 cases, abortion was done using a catheter or wire, while in eight cases the procedure was performed by injecting an abortion-inducing substance into the uterus or administering an injection into the foetus. Vaginal or uterine injury (27 cases), or vaginal or uterine wall perforation (10 cases), were the most common genital tract lesions indicative of abortion. Conclusions: The majority of deaths (71) were caused by peritonitis or sepsis originating from an infection involving the genital tract.]

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Пенсионното осигуряване на заетите в системата на училищното образование в България – законови промени, развитие и предизвикателства

Author(s): Lyudmila P. Vekova / Language(s): Bulgarian Issue: 1/2021

The report analyzes the pension legislation and the current specific regime of pension insurance in relation to those employed in the school education system and the main changes in the legislation for the acquisition of pension rights by pedagogical specialists. Emphasis is placed on the functioning and development of the teachers' pension fund as the first occupational pension fund in Bulgaria. The changes in the age structure of the employees in the school education system and their compliance with the changes in the specific regime of pension insurance are analyzed. The assessment of the changes in the pension rights of the pedagogical specialists is also made in the aspect of their compliance with the main European priorities in the pension insurance and with the most important directions of the implemented pension reforms.

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"Dialogue" of the High Courts CJEU – CCR – HCCJ, regarding the prescription of criminal liability

Author(s): Tudorel Toader / Language(s): English Issue: 01/2022

The constitutional order is ensured by the jurisprudence of the constitutional court. The Court of Justice of the European Union cannot call for violation of the balance between state powers, nor for non-compliance with the principle of legality. The Supreme Court cannot disregard the case-law of the the Constitutional Court of Romania, it cannot establish the existence of a systemic risk, it cannot violate the principle of legality. The competences of the three High Courts are complementary without any collision.

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CAUSES OF ACTION IN THE COMMON LAW SYSTEM

Author(s): Dijana Gorgieva / Language(s): English Issue: 1/2022

Causes of action in common law are the most commonly used in civil trials. According to the common law, the causes of action are a combination of facts presented by the plaintiff in the direct form for initiating civil proceedings (single claim in England and complaint in the United States). The cause of action are a bridge that connects civil wrong with the legal remedy required and obtained by the court. Claims for a lawsuit may be filed for civil wrong doing of the defendant. The wrong doing of the defendant may consist of a tort or a breach of contract. Breaking the contract is the only cause of action. Unlike the breach of contract, tort law (civil misconduct) does not have a single cause of action. Tort is divided into three different types of claims in the lawsuits that differ from each other in the defendant's defense actions: intentional tort, negligence tort and strict liability tort. Causes of action in a lawsuit under equity law are: unjust enrichment and claims in reasonable value for the work done (quantum mervit).

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ДАНЪЧНО ОБЛАГАНЕ НА ИНФЛУЕНСЪРИТЕ СЪГЛАСНО СПОГОДБИТЕ ЗА ИЗБЯГВАНЕ НА ДВОЙНОТО ДАНЪЧНО ОБЛАГАНЕ

Author(s): Stoycho Dulevski / Language(s): Bulgarian Issue: 1/2022

Influencers have become with time from future trend to integral part of our daily lives. Their activities are also intriguing from tax perspective. The study brings some hypotheses for its through the prism of direct taxes with cross-border elements. Their analysis depends on the complete novelty of the issue and the role of the influencers in the society.

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Datele personale – o veritabilă monedă de plată. Evoluţie firească sau abuz?

Author(s): Mihaela Bălău / Language(s): Romanian Issue: 01/2022

Given the remarkable technological evolution of recent years, as well as the implementation of the truism on the name of the 21st century as the century of speed or of the Internet, along with the popularization, with the help of Generation Z (iGeneration or „digital natives”) of the digitization phenomenon, it isn’t no more a secret that personal data has become a real method of payment. However, although at first glance it might seem that this alternative method of payment for services is an advantageous one, the so-called sale of personal data is often overshadowed by the deliberate creation of a false reality of gratuitousness. Loyalty cards, tickets for participation in promotional campaigns such as raffles, opening „free” accounts on social networks, participating in surveys, all these prove to be real channels through which personal data are converted into payment instruments. More specifically, any online account creation involves, in addition to providing various identification data (name and surname/alias, e-mail address, phone number etc.) and careful monitoring of search preferences, the user's behaviour and preferences, a type of monitoring that can take the form of a real profiling. Moreover, this is not the only commercial use of data by data controllers. Under certain conditions, they may resell files containing their customers' information to third parties, primarily for advertising prospecting purposes.

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Prelucrarea datelor de către angajatori în contextul pandemiei de Covid-19

Author(s): Cristina Bojică / Language(s): Romanian Issue: 01/2022

Nearly four years later after the entry into force of the EU Regulation 679/2016 on personal data processing (GDPR), the processing of the employees’ personal data remains controversial and open to interpretation. This article provides a comprehensive practical interpretation of the principles and grounds to be considered when processing personal data, in view of both the GDPR Regulation and the new obligations of employers to ensure health and safety of employees in the Covid-19 pandemic context. The introductory part of the article focusses on the employer’s main obligations towards employees, followed by a section developing on the trends of excessive processing of employees’ health data and the implications of telework on personal data processing. Based on companies ‘practice, the author offers guidelines for the correct understanding of the law and suggestions to avoid an excessive processing of employees’ personal data. The conclusion of the article highlights the general obligations laid down by the GDPR Regulation and provides an overview of minimal policies and procedures to be implemented by each company. Therefore, the article aims to provide a practical approach of the main obligations related to data processing falling to the employers and the measures that should be taken to ensure fairly processing of the employees’ personal data.

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De ce breşele de confidenţialitate sunt un sport de echipă

Author(s): Amalia Barthel / Language(s): Romanian Issue: 01/2022

Privacy (and data protection) breaches are often mistaken for security breaches. When personal data is compromised due to security vulnerabilities it is the data protection regulation(s) that dictate the process. The legal advisor or specialist in the organization becomes the project manager for investigating and resolving the breach event. They will need to involve a number of employees in various roles, possibly outside counsel specialized in privacy and data protection laws. The information security specialists inside the organization may also hire a forensics firm to understand and analyze the root cause and other breach details. The process of identifying what caused the breach, notifying the authorities, possibly notifying the affected individuals and the overall resolution of the breach becomes a team sport and often a long haul one, where a captain, the person in charge, supported by senior management, is the legal specialist who is knowledgeable in privacy and data protection. Organizations that want to take a different approach or a shortcut to managing a data breach may increase their exposure and legal liability.

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Clearview AI Inc. şi puterea celor lipsiţi de putere

Author(s): Lorena-Elena Stănescu,Raluca Onufreiciuc / Language(s): Romanian Issue: 01/2022

In the face of reality, the imbalance of power between participants in the digital environment poses a risk to the protection of fundamental rights and freedoms. The asymmetry of power is reflected in the unique ability of artificial intelligence systems to be used in „real-time” and continuous surveillance of users and in the human limits of understanding and discerning the complexity of data ecosystems in which people „navigate”. Given the increasing sophistication of emerging and disruptive digital technologies, it is important to ask ourselves whether human autonomy still verifies the social equation defined by information and power. This is probably the center of gravity of data protection: saving personal autonomy. The purpose of this article is to highlight the importance of the use of AI systems for „real-time" remote biometric identification in publicly accessible spaces, taking into account the many decisions of European courts, and others that have sanctioned the American company Clearview AI Inc. The effective protection of European citizens and the restoration of legality imply the complete, perfect execution, without being unduly delayed, of the obligations provided by the authorities. Given the complexity of enforcement proceedings, it will be interesting to see what legal levers and mechanisms for judicial cooperation will be put in place both in terms of the collection of fines and in terms of compliance with the provision for permanent deletion of European citizens' personal data from the Clearview AI Inc.'s „smart” database.

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Sancţiuni aplicate în perioada ianuarie-iunie 2022 de către autorităţile de supraveghere din Uniunea Europeană

Author(s): Doru Dorobanţu,Mihaela Mihai / Language(s): Romanian Issue: 01/2022

Unfortunately, four years after EU Regulation 2016/679, also known as GDPR, became applicable, we can say that the perception of compliance of controlers and processor regarding the processing of personal data has not changed very much. If we were to refer to some findings that the competent authorities in the member states made in the first part of 2022, then we can conclude that some business can still be carried out while ignoring the fundamental rights and interests of the data subject. What must be kept in mind in the next period, is that the great lack of compliance measures will cause difficulties for the competent authorities to have a proper control in the field with the limited resources they have. The passage of time is usually what determines the correct direction in which things must go on in the field of personal data processing. That is why in our opinion it is time to warn, that only the identification and allocation of the necessary resources, combined with the intensification of the specific activities of the competent authorities, according to their tasks and legal powers, are able to contribute to the implementation and natural application of the fundamental right to the protection of natural persons with regard to the processing of personal data. The purpose of the article is to bring to the attention of those interested the approaches of the European data protection authorities within the activities carried out during the reference period.

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The Problem of African Swine Fever (ASF) in View of the Polish Legislation and Controversies Related to Current Regulations

Author(s): Maria Januszczyk / Language(s): English Issue: 9/2022

Celem artykułu jest przedstawienie polskich i unijnych regulacji prawnych wprowadzonych w celu zwalczania afrykańskiego pomoru świń (ASF) oraz ocena efektywności zastosowania tych regulacji uwzględniająca także aspekty etyczne i celowościowe. Przedstawiono czynniki prowadzące do utraty kontroli nad rozprzestrzenianiem się choroby, w tym przekrojowo omówiono normy prawne dotyczące uboju trzody chlewnej, zasad bioasekuracji, odstrzałów sanitarnych i polowań (zaprezentowano przykłady nieprzestrzegania norm i skutki takich zachowań). Poruszono też kwestię zaniedbań w nadzorze weterynaryjnym. Wykazano, że decyzje dotyczące prewencyjnego uboju, wydawane w ramach mającego oparcie w obecnie obowiązujących przepisach szerokiego uznania administracyjnego, mają poważne konsekwencje natury etycznej, jak również powodują nieproporcjonalne straty ekonomiczne dla gospodarstw rolnych.

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O MU'AFIYET-U U BOSANSKOM EJALETU

Author(s): Avdo Sućeska / Language(s): Bosnian Issue: 22/1986

Mu'afiyet is the term coming from Osmanli feudal law and it means an exemption of any person of labour services and natural and financial givings under a general term 'avariz-i divanlye and tekalif-i ‘orfiye due to certain services rendered to the government, mostly of military nature. In the wider meaning this also means the exemption of some personal taxes that raya had to give to landowners (resmi cift, ispendže). The person freed from the mentioned givings and taxes was referred to as mu'af, or mu'af ve musellem.

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WHAT HAS THE COVID-19 PANDEMIC TAUGHT US ABOUT THE (IN)EFFECTIVENESS OF LEGAL PROTECTION AGAINST DOMESTIC VIOLENCE?

Author(s): Nataša Lucić,Matko Guštin,Samanta Filipović / Language(s): English Issue: 1/2022

Combating domestic violence requires an interdisciplinary approach to solving this serious social problem, with law, legal practice and science playing a very important role. Theoretically, it appears as physical, psychological, sexual and economic violence, while the victims are mostly weaker social groups - women, children and the elderly. Numerous international documents, as well as national regulations in the field of family, criminal and misdemeanor law, provide protection against domestic violence, but statistical indicators do not speak in favor of sufficient effectiveness in theirapplication in practice. The COVID-19 pandemic has in a way further intensified the existing ones, but also created new challenges in the fight against domestic violence. Measures of social isolation, unavailability of competent institutions and general uncertainty are just some of the causes that have contributed to the increase in the number of cases of domestic violence, and the possibility of protecting victims of such treatment.

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ORIENTAREA SOCIOLOGICĂ ÎN CRIMINOLOGIE

Author(s): Nelu Dorinel Popa / Language(s): Romanian Issue: 07/2022

Sociological theories focus attention on how adverse social circumstances can influence an individual's actions. Initially relevant were the precursor theories that emerged from the second half of the 19th century onwards, which referred to the social dimension of the criminal phenomenon and attempted to provide answers to the questions generated by the wave of reform initiated a century earlier in criminology by the classical school promoted by Cesare Beccaria. These include the cartographic school, the social environment school, the statistical-mathematical school and the socialist school. In a second phase, sociological theories were formulated to explain crime, highlighting certain causes, factors and circumstances which generated and encouraged crime and which were also related to the lifestyle, personality and social background of the individual offender, as well as the occasions which encouraged crime. These include theories that highlight the relationship between crime and some macro-social processes and phenomena, theories that highlight the link between culture and crime and theories that highlight the 'social reaction' to crime.

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Fairness principle – foundation of global concept of taxation

Author(s): Dinka Antić / Language(s): English,Serbian Issue: 2/2018

Principle of tax fairness belongs to social-political principles of financial theory. Its application in tax systems of modern countries should ensure a uniform taxation “between the equals” and a redistribution of income and wealth “between the unequals”. The horizontal tax fairness implies that the “equals should be taxed equally”, meaning that the individuals with the same economic force (income, revenue, property) should contribute in equal way to the state for public goods and services received in return. The vertical tax fairness is ensured in a way that individuals are taxed in accordance with their economic force, meaning that the better off should pay higher taxes. Globalisation of financial and economic flows has caused a transformation of principle of tax fairness from national principle necessary for designing a fair national tax system into a global concept of fair taxation, that should ensure a fair distribution of tax burden between countries.

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Improvement of VAT administration process in the function of reducing tax evasion

Author(s): Dinka Antić / Language(s): English,Serbian Issue: 3/2018

In an effort to reduce the risk of VAT fraud by improving and simplifying the VAT administration process, the EU has developed several VAT administration models that could successfully replace the standard PDV administrative procedures. The models are conceived on modern technology platforms, based on the use of IT tools and telecommunications, as well as innovation in business and payment transactions. Comparative model analysis has shown that each model has certain advantages and disadvantages, implying that the choice of an acceptable alternative VAT tax model should be based on a cost-benefit analysis of the positive and negative effects of the selected model on taxpayers, tax administration and public revenue.

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Theoretical aspect of optimal taxation in public finance

Author(s): Branimir Kalaš,Vera Mirović / Language(s): English,Serbian Issue: 4/2018

Taxes are fundamental source of revenues for every economy and the most important segment of fiscal policy. The essence of tax forms is manifested through need to collect funds necessary to finance public expenditures and meet public needs. The paper explains the theoretical concept of optimal taxation from aspect of measuring tax burden, basic tax principles and Lafer curve. Likewise, optimal tax structure is explained by Ramsey rule. The paper should contribute to expansion of theoretical opus on optimal taxation problem and points to importance of an optimal tax structure which will be in the function of improving macroeconomic framework of a country.

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Szczegółowe przesłanki nadania stopnia doktora habilitowanego

Author(s): Dariusz Kała / Language(s): Polish Issue: 3/2022

In 2018, there was a reform of higher education in Poland. One of the effects of this reform was the modification of the requirements for awarding the degree of habilitated doctor (doktor habilitowany). The article aims to answer the question of what specific conditions must be met in order to obtain a postdoctoral degree under the current law. The article fills a gap in the science of law, since no comprehensive study has been devoted to this topic. The author presents conclusions based on an analysis of the legal status, and of the views expressed in the science of law and in judicial decisions. Consideration is also given to the purposes of the reform related to habilitation, and those included in the justification to the draft Act on Higher Education and Science, as well as the clarification of the requirements indicated by the Council for Scientific Excellence – the assembly and public administration body supervising the awarding of habilitation in Poland. In the analyses, the author used the dogmatic-legal method, the hermeneutic method, and the argumentative method. In the conclusion, the specific prerequisites that must be met in order to obtain a postdoctoral degree under the current law are indicated, namely: possession of a doctoral degree in science, possession of a scientific or artistic achievement that represents a significant contribution to the development of a specific discipline, and the demonstration of significant scientific or artistic activity carried out in more than one university, scientific institution or cultural institution, especially outside of Poland. In addition to the specific prerequisites, it is necessary to bear in mind the need to meet the general prerequisites, which are beyond the scope of this study.

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The relationship between politics, legal system and financial reporting on fraud

Author(s): Kishore Singh,Pran Boolaky,Kamil Omoteso / Language(s): English Issue: 3/2022

Motivation: Fraud is a challenging problem. Its economic effects are clear – worse public services, less financially stable and profitable companies, charities deprived of resources needed for charitable purposes and diminished levels of disposable income of everyone. In every sector globally, fraud has an adverse impact on the quality of life. Fraud threatens the effective and efficient utilization of resources and hence is of great concern to industries, the whole community and academia.Research Question: Does political regime moderate the relationship between financial reporting regime and on fraud? Does the legal system moderate the relationship between financial reporting regime and on fraud? What is the impact of financial reporting regime, legal regime and political regime on fraud at national level? Idea: This study investigates how political, legal and financial reporting impacts on fraud at a country level and whether any triangular effects exist.Data: Country level data published by ACFE, World Fact book, Deloitte IAS Plus Report, IFAC Report and Economic Intelligence Unit Report on Democracy Index for 106 countries for the years 2010 to 2014 was used.Tools: To test study’s hypotheses and to determine the interactive effects of legal regime, political regime and financial reporting regime on fraud, a three-way ANOVA is used. To determine the impact of the independent variables on fraud, pooled regression analysis is used.Findings: The findings provide both theoretical and empirical evidence on the interaction effects of political, legal and financial reporting regimes on fraud. Political and legal regime has a significant interaction with financial reporting on fraud as posited by political accountability theory and legal theory. Even the main effects of each regime separately are statistically significant. Contribution: given the complex nature of frauds, the study is relevant to regulators, practising auditors, legal and political experts and politicians engaged in the debate on frauds and how to address this harmful act at a cross country level. When collusion exists between executive, legislative oversight in a full democratic regime is weakened, impacting the mechanism of fraud minimisation.

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Sinteză a Raportului asupra activității desfășurate de Consiliul Legislativ în anul 2021

Author(s): CLR Redacția / Language(s): Romanian Issue: 3/2022

Anul 2021 a fost un an special având în vedere că activitatea instituţiei s-a desfășurat aproape exclusiv on-line, din cauza efectelor pandemiei de COVID-19 şi a necesității implementării unor măsuri de siguranţă pentru sănătatea colectivului din cadrul Consiliului Legislativ. Activitatea desfăşurată de Consiliul Legislativ este susținută de un microcomplex logistic și uman, format din informaticieni și profesioniști în domeniul IT, care s-a dezvoltat de-a lungul timpului proporțional cu provocările specifice. [...]

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