Znaczenie Międzynarodowej Statystycznej Klasyfikacji Chorób i Problemów Zdrowotnych w wersji ICD-11 w kontekście kanonicznych procesów małżeńskich

Author(s): Monika Gwóźdź / Language(s): Polish Issue: 31/2024

The study is an analysis of the impact of the new version of the ICD-11 on the sentencing process in canonical annulment of marriage cases, to the extent that judges can use data produced by expert witnesses. The ICD-11 will become the benchmark for assessing the mental condition of the parties, so the study not only describes examples of practical changes with respect to the ICD-10 version, but also discusses the new way of preparing opinions, which will automatically require a new approach to reading and interpreting the data provided by experts in canonical trials.

Carlo Fantappiè, Metamorfosi della sinodalità. Dal Vaticano II a papa Francesco, Marcianum Press, Venezia 2023, ss. 117

Author(s): Janusz Bujak / Language(s): Polish Issue: 31/2024

Improving Compliance and Transparency in Financial Reporting: Strategies for Promoting Accountability and Integrity in Corporate Practices

Author(s): Kiril Dimitrov / Language(s): English Issue: 4/2024

Improving compliance and transparency in financial reporting is a key factor for building trust among investors and the public, as well as for the features of sustainable business development. This research examines strategies for emphasizing accountability and accountability in corporate practices, emphasizing the implementation of regulatory requirements, the implementation of ethical codes, and the strengthening of internal controls. Particular attention is paid to the role of new technological advances in ensuring correct and timely financial reporting. The research also highlights the importance of effective communications with shareholders and stakeholders to maintain transparency and prevent financial abuse. The proposed measures aim to improve corporate governance and create a culture of integrity, which is essential for the company's long-term success

The Impact of Cyberloafing on Job Performance in Probation Service

Author(s): Julinda Dika/Manja,Eralda Zhilla / Language(s): English Issue: 4/2024

The rise of digital technologies in the Workplace has changed the way employees use the internet during work hours. Cyberloafing, or using the internet for personal reasons at work, is on the rise in various sectors, including government institutions that provide public services such as the Probation Service. Probation Service specialists deal with the treatment of people under supervision with alternative sentences, making their work vital to individual cases and public safety. Study aims to explore probation service specialist’s job performance with regard to cyberloafing. Study adopted a qualitative research design in order to gain in depth the perspective of the probation service specialists. In this regard, focus group discussions with twelve probation service specialists were used to gather the necessary data. The study showed that probation service specialists do not use the internet much during working hours, due to their work overload and also due to their physical location of the workplace, being located near Prison 313, which is equipped with wave blockers. During quieter times at work, employees can browse the internet on their PCs. This allows them to relieve stress and temporarily shift their focus. It helps them manage emotional challenges and workload, contributing to their overall well-being

Корпоративна устойчивост и ESG стандарти: готовността на българските компании за устойчиво развитие

Author(s): Desislava Kirova / Language(s): Bulgarian Issue: 4/2024

Corporate sustainability contains an integration of environmental, social and governance (ESG) strategies aimed at creating long-term value to the companies. These strategies not only support the sustainable development of the corporations, their partners and stakeholders, but also have impact on the society and each individual, contributing to a sustainable future. By 2026, 760 Bulgarian companies are expected to report about their sustainability as the EU Directive claims 12 basic standards

Търговска и данъчна политика в земеделието

Author(s): Georgi Tasev / Language(s): Bulgarian Issue: 4/2024

Trade and tax policies are essential elements of the economic framework within which the agricultural sector operates. They play a key role in stimulating production and exports, protecting the domestic market, facilitating trade, and creating a fair and competitive environment. In Bulgaria, trade and tax policies are shaped both at the national level and in alignment with European Union regulations

Предизвикателства пред международното хуманитарно право при водене на бойни действия в градски условия

Author(s): Nikolay Nedev / Language(s): Bulgarian Issue: 4/2024

As armed conflicts become more protracted, complex and urbanized, the risks to civilians increase. These risks are a source of great concern and should be addressed. This report examines the possibility of preventing harm (damage) or alleviating the suffering of civilians in urban warfare, through the conscientious observance of the rules of IHL and, more specifically, the selfless balancing of the principles of humanity and military necessity.

Експлозивни останки от война, противопехотни мини и касетъчни боеприпаси – хуманитарни и правни предизвикателства

Author(s): Nikolay Nedev / Language(s): Bulgarian Issue: 4/2024

Explosive remnants of war, landmines and cluster munitions are some of the greatest threats to human security and the environment even after the end of armed conflicts.. They cause severe physical injuries, kill innocent civilians and hinder the socio-economic development of the regions they are used in. Despite efforts by the international community to limit their use, these weapons continue to be proliferated and used in various conflicts around the world

Prawa człowieka w czasie stanu wojennego na przykładzie Ukrainy

Author(s): Tetiana Strutynska / Language(s): Polish Issue: 2/2024

The aim of the article is to analyze the state of human rights in Ukraine during martial law. The following analysis is necessary to understand how the imposition of martial law affects basic civil rights and freedoms and what protective mechanisms are in place during this time. The main research problem is to assess the extent to which martial law in Ukraine violates human rights and what are the main threats and challenges to the legal system and institutions responsible for their protection. On the other hand, the hypothesis assumes that the introduction of martial law in Ukraine leads to significant violations of human rights, restricting freedom of speech, assembly and the right to a fair trial. However, there are also some mechanisms that can mitigate these violations and ensure a minimum level of protection for citizens’ rights. The article is based on the methods of qualitative analysis, mainly including a review of legal acts and decrees introducing martial law and their compliance with international human rights standards. The analysis points to significant restrictions on civil rights and human rights violations during martial law in Ukraine.

Implementation of EU Rules on Circular Economy in Romanian EEE Sector: Targets and Results

Author(s): Ionel Bostan / Language(s): English Issue: 1/2023

Our review is focused on the complex issue of circularity in the Electrical and Electronic Equipment (EEE) sector in Romania, taking into account the European regulatory framework and those pressing factors justified by the growing concerns for maintaining a clean environment and protecting public health. Emphasizing the issue of Waste Electrical and Electronic Equipment (WEEE) and the imperative of their inclusion in the circular economy, we compellingly highlight the most significant aspects of this theme, at both the European Union and Romanian levels. Special attention is given to the analysis of norms, practices, and outcomes regarding the management of WEEE at the national level, simultaneously highlighting the main problems and difficulties faced by the addressed field. Clearly, in the conclusion of the paper, we also make a series of proposals for improving the situation. Striving for a comprehensive treatment of the issue, we believe that the work can be of great value to researchers, industry professionals, decision-makers, legislators, as well as entrepreneurs who perceive the EEE/WEEE sector as one where profitable businesses can be conducted.

Review of the book „Statutul juridic și rolul organizaţiilor nonguvernamentale în guvernările democratice” [The legal status and role of non-governmental organizations in democratic governments], Author – Ciprian Gabriel Ungureanu, LUMEN Publishing,

Author(s): Dumitrița Florea / Language(s): English Issue: 1/2024

The present article represents a book review of the volume „Statutul juridic și rolul organizaţiilor nonguvernamentale în guvernările democratice” [The legal status and role of non-governmental organizations in democratic governments], authored by Ciprian Gabriel Ungureanu, published byLumen Publishing, in 2024. The work of the author Ciprian Gabriel Ungureanu reflects the concerns for the regulation of constitutional law analyzed through the lens of domestic law and the applicable comparative law in this field. His volume highlights the study of some aspects related to the role and functions of civil society, the organizational forms of civil society, the legal status of non-governmental organizations and the comparable element of non-governmental organizations in Romania and the Republic of Moldova (Ungureanu, 2015).

Black Lives Matter (BLM): A Perspective from Liberation and Political Theologies

Author(s): Wilson Muoha Maina / Language(s): English Issue: 64/2023

Black Lives Matter (BLM) is a civil rights movement that rose as a natural response to the killing of unarmed young African-American persons by armed vigilantes and some law enforcement officers. BLM advocates for rights of people who are racial minorities in the United States of America and around the world. This article contextualizes BLM in the foundational principles of liberation and political theologies. The perspectives of contemporary political and liberation theologies are appropriated as a way to understand how civil rights movements such as BLM come into being in societies where there are rampant experiences of injustice, oppression, and systemic violence. This paper also correlates the concepts of memory and solidarity in political theology to factors leading to the rise of civil rights movements such as BLM. In addition, the paper views preferential option for the poor in liberation theology as a means for understanding BLM’s focus on the lives of racial minorities. In the process of bringing about transformative social praxis (action), the paper concludes by highlighting the necessity for holding difficult conversations in society regarding injustices and racism.

DIHOTOMIJA I KOGNITIVNA KAUZATIVNOST DOSADAŠNJEG SISTEMA UPRAVNOG ODLUČIVANJA U BOSNI I HERCEGOVINI

Author(s): Mirzo Selimić / Language(s): Bosnian Issue: 2/2024

The philosophical concept originating in Germany, as developed by Max Weber, which emphasizes the most efficient realization of the rationalization of law and the functioning of the rule of law, is fully expressed through the phrase "rule of law and legal state.” This concept has been validated even in contexts where the typology of law and the diversity of legal and political systems provide a conceptual framework for analytically distinguishing between European and Anglo-Saxon law, which have emerged and evolved under different historical circumstances. The main characteristic of the emergence and development of public administration in the European Union is that it is not established through doctrinal or legislative means but primarily through the administrative-judicial practice of the European Court. Consequently, the literature emphasizes that the administrative law of the European Union develops primarily through case law. The developmental characteristic of the EU's administration relates to the broad categorization of EU community law into two groups of regulations: 1. The first group consists of regulations governing organizational and constitutional legal issues. By their nature, these norms are comparable to the norms of constitutional and administrative law within the domestic laws of member states. 2. The second group includes norms related to the establishment and functioning of the common and internal shield (loosely referred to as the commercial or trade law of the European Union).

Diia City: An Innovative Legal Regime. Can Ukraine’s Legal Innovation Shape the Global Technological Landscape?

Author(s): Petro Kornieiev,Ivan Yatskevych / Language(s): English Issue: 3/2024

This article analyzes the innovative legal framework of Diia City in Ukraine, designed to foster technological ecosystem growth and attract international investment. The study evaluates its impact on residents and identifies challenges within the current legal system. The hypothesis posits that Diia City, with its preferential tax policies and streamlined regulations, could become a global benchmark for tech ecosystems. Legal stability and regulatory predictability are highlighted as critical for its success. A comparative methodology examines taxation structures and regulations affecting individual entrepreneurs (FOPs) and gig contracts. The hypothesis is verified through case studies and assessments of IT solutions in Ukraine. The analysis includes a literature review and examination of legal acts, offering a comprehensive evaluation of the reform’s innovations and benefits, with potential applicability to other European countries. Findings suggest Diia City shows promise as a global model but faces challenges affecting legal certainty. While regulations aim to protect both employees and employers, further evaluation is needed, especially amid war and economic fluctuations. This article provides insight into legal stability’s role in fostering innovation and contributes to the debate on legislative reforms influencing the labor market and Ukraine’s technological development.

Research and Development, R&D, Software Development, Tax Credit

Author(s): Pavel Hájek / Language(s): English Issue: 3/2024

This paper deals with the tax benefits of R&D in software development. The aim of the paper is firstly to reveal the practical challenges and problems of software companies in applying for Research and Development tax credits. As a result, the article proposes solutions to improve the current situation. To achieve the objective, the current state of affairs is identified through analysis and the problems to be solved are described. Given the differences in how tax credits are provided, the subsequent recommendations for improving the current state of affairs are based mainly on a comparison of the different EU Member States on the problematic issues of tax provision. This article, by proposing solutions, can help in particular in the development of new legislation in the field of indirect R&D support. However, it is also a useful basis for tax advisors, attorneys specializing in tax law, owners of small and medium-sized software companies and other individuals who are actively interested in indirect R&D support.

The Impact of Digitalization on the Chosen Principles of Tax Law

Author(s): Júlia Hoffmanová / Language(s): English Issue: 3/2024

Digitalization is revolutionizing various aspects of our lives, including the tax law. The article examines how digital economy is influencing the chosen principles of tax law. Digital technologies have the potential to make tax systems more transparent and efficient, simplifying tax compliance and administration for both taxpayers and authorities. However, they also introduce new challenges, such as ensuring equitable treatment for both digital and traditional businesses and avoiding double taxation of certain income or revenue. The article highlights how digitalization is reshaping the chosen principles of tax law and discusses the implications for future legal frameworks. The findings emphasize the need for forward-thinking tax policies to effectively adapt the evolving digital landscape.

O naprawianiu urodzenia, czyli supliki de defektu natalium z metropolii gnieźnieńskiej do Penitencjarii Apostolskiej w XV w.

Author(s): Monika Saczyńska-Vercamer / Language(s): Polish Issue: 15/2024

Supplications for dispensation from illegitymacy (de defectu natalium) from the ecclesiastical province of Gniezno to the Apostolic Penitentiary in the fifteenth century only reveal part of the problem of functioning in society for people born from non‑canonical unions. The petitioners were clergy or candidates for this estate. Boniface VIII reserved the right to grant dispensations de defectu natalium to the pope, and the handling of supplications was taken over by the postolic Penitentiary, which dealt with all exclusively papal rights and responsibilities. Analyzing these supplications allows us to examine not only the functioning of papal administration but also to indicate certain mechanisms of society’s functioning. In total, we know of 95 upplications from the province of Gniezno. This is a small group of cases compared to all European supplications de defectu natalium from the fifteenth century. It is also a small part of Polish and Lithuanian supplications (9%). In this case, the European average is higher: upplications de defectu natalium accounted for almost 20% of all European cases. Half of the cases from the Gniezno diocese concerned supplications from sons of clergy, while among the cases of sons of secular men, the majority were supplications from petitioners born from the relationship of two free persons. However, we can assume that some of these unions were perceived in society as marriages. Among the supplications from the province of Gniezno, we also note a lower percentage of marital cases (de matrimonialibus) compared to the European average. Legal birth was the result of the parents’ entering into a legal marriage according to canon law. In the province of Gniezno, we observe a lack of rigor in adhering to all canonical rules; also on the part of the local church. Children born from such socially accepted elationships also had to rectify their birth with a papal dispensation.

Nieślubne dzieci w Czechach pod koniec długiego XIX wieku w świetle twórczości wybranych czeskich pisarek

Author(s): Gabriela Gańczarczyk / Language(s): Polish Issue: 15/2024

The goal of the article is to demonstrate how illegitimate children were portrayed in Czech literature at the turn of the nineteenth and twentieth centuries. To illustrate this phenomenon, the works of four Czech authors are used: playwright Gabriela Preissova and prose writers Božena Vikova‑Kuněticka, Růžena Svobodova, and Amalie Vrbova, who published under the male pseudonym Jiři Sumin. The analysis of individual literary works is preceded by an extensive introduction, in which, using the example of the Austro‑Hungarian Empire, the unequal legal situation of illegitimate children at the end of the “long” nineteenth century is presented and explained. Additionally, briefly discussed are issues related to illegitimate birth, such as infanticide and the availability of marriage.

Review of Nadia -Cerasela Anitei. Roxana Elena Lazar - Tax Evasion Between Legality and Crime

Author(s): Ioan Lazăr / Language(s): English Issue: 1-2/2023

The work "Tax evasion between legality and crime" is structured in eight chapters, judiciously structured, in terms of information, but also in terms of dimensions, namely: Chapter I - "General notions of economic and financial crime"; Chapter II - "Tax evasion. Theoretical approach"; Chapter III - "Tax havens"; Chapter IV - "Tax evasion in Romania"; Chapter V - "Tax evasion and the European Union"; Chapter VI- "National and European bodies with powers to detect and combat tax evasion"; Chapter VII-"International tax evasion"; Chapter VIII-"Tax evasion and economic growth". The way in which the legal and economic dimensions of the same unique phenomenon - tax evasion - are combined is such as to make this work unique. "Tax evasion between legality and crime" is addressed to students, master's students and legal practitioners alike, offering the opportunity for useful and enjoyable reading.

The Wealth Effect in WTO Dispute Settlements: Analysing International Economic Law as a Normal Good

Author(s): Shilpa Samplonis Shilpa Samplonis,Alexis Oviedo,Arianna Oviedo Bravo / Language(s): English Issue: 2/2024

The objective of the article is to introduce a theoretical endeavor aimed at evaluating the potential validity of empirical results within the realm of economic theory. The existing literature and empirical evidence indicate that wealthier participants within the World Trade Organization exhibit a propensity for regular engagement with dispute settlement mechanisms in the field of international economic law. This uneven pattern of utilization of the dispute settlement mechanism implies that the global institution, serving as a provider of global public goods within an economic context, assumes attributes akin to a normal good. Accordingly, the article attempts to answer the question: What theoretical basis explains why wealthier countries in the World Trade Organisation engage more frequently in dispute settlement mechanisms under international economic law, and how does this reflect the characteristics of international economic law as a normal good in the context of global public goods? This article employs a methodology that combines literature synthesis with pay-off matrix analysis to examine the dynamics of dispute settlement among member countries of the World Trade Organisation with varying economic power. This methodological approach seeks to foster comprehension of the empirical patterns. The analysis finds that the discrete nature of the global public good results in its normal characteristics. The article concludes that addressing the disparities in engagement with dispute settlement mechanisms is essential for the World Trade Organisation to meet the demands of its member countries and effectively provide global public goods.