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Zabytki i dzieła sztuki, jako przedmioty ochrony

Author(s): Ewa Charymska / Language(s): Polish Issue: 1/2015

The article presents the concepts of protection of monuments and works of art in past centuries to modern times. Through the analysis of normative acts and literature article it shows not only the definition of monuments and works of art, but also the criteria for providing for their value. And thus demonstrating their role and importance in the creation of the cultural heritage of the nation. Also raises issues of duties and responsibilities of the various actors in creating the protection of monuments flowing both the general national political agendas and international legislation.

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Ewolucja instytucji koncesji w prawie polskim po 1988 roku

Author(s): Łukasz Ciołek,Justyna Przychodzień / Language(s): Polish Issue: 1/2015

The aim of the paper is to present the changes that have taken place in the scope of the freedom of economic activity from the passing of the Freedom of Economic Activity Act of 1988 till today. Economic freedom is the principle of legal order expressed in the Constitution and specified in legislation which determines the economic system of the state based on the principles of market economy. Thereby, the freedom of economic activity has received a formal recognition and constitutional protection. Any derogation from the legal regulation in this scope should be treated as an exception justified by important public interest. The freedom of economic activity should be perceived in relation to processes and categories of economic character. Its ensuring in 1988 in the Freedom of Economic Activity Act was the beginning of the systemic transformation taking place in the political and economic field.

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Болонские решения как регулятивы законодательной деятельности стран Балтии

Author(s): Nikita Nikiforow / Language(s): Russian Issue: 2/2015

The article analyzes result of implementation of Bologna decisions and recommendations into national legislation of Latvia, Lithuania and Estonia. Explored such socially important and mandatory for participant countries Bologna declaration positions as: 1) accessibility of higher education; 2) quality of higher education; 3) higher educational establishments autonomy and academic freedoms; 4) previous education recognition. Evaluation of implementation results was carried out through assessment of the national legislation promotion of intellectual potential development.

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Основные направления международного сотрудничества в сфере высшего образования

Author(s): Nikita Nikiforow,Walerij Nikiforow / Language(s): Russian Issue: 2/2015

International cooperation in the field of higher education is one of the major factors of human development, as the part of international relations. International cooperation is considered at three levels: universal, regional and local. Analyzed: 1) role of International cooperation in the higher educational establishment evolution; 2) quality of higher education in the context of International cooperation; 3) implementation of international educational programs ; 4) international mobility of administration and academic staff.

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Od bezpieczeństwa do interwencjonizmu

Author(s): Maria Franczyk / Language(s): Polish Issue: 2/2015

The point of this article is to show the influence of the need for safety on the state of socio-economic system. This need, is depicted as the main motivation for undertaking joint actions by people or eves as reason for existence of countries. In the succeeding part of the article, actions of the country, as the institution constituted by the cooperating citizens, are portrayed and then judged from the effectiveness point of view.

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Anonimowe płatności internetowe wykorzystywane w cyberprzestępczości. Istota kryptowaluty Bitcoin

Author(s): Kamil Mazurczak / Language(s): Polish Issue: 2/2015

Cybercriminals use cryptocurrency Bitcoin since it come to existence. It is an ideal, anonymous platform for global money transfer. Bitcoin does not have authority or central issuer, so there is no way to steal it from its holder. It is therefore used by the criminal groups around the world. This article aims to increase the reader’s knowledge on new technologies of money transfer. This knowledge will help the reader to improve the quality of personal security on the Internet. In effect it will reduce the potential risk of various types of frauds and other cybercrimes.

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Międzynarodowe organizacje przestępcze – typologia, charakterystyka i zwalczanie

Author(s): Mariusz Wódka / Language(s): Polish Issue: 2/2015

The aim of the article is to present and describe a phenomenon of transnational organized crime. Crime is a complex phenomenon in which you can “control” society and the functioning of organized criminal groups is largely the socio-political-economic activity focused on financial benefits. For the sake of citizens as well as financial and economic security, each state has to create mechanisms safeguarding and protecting against these practices. This requires close cooperation between national and international institutions appointed to counteracting and combating transnational criminal groups.

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Vlna antisemitizmu v Československu vyvolaná politickým procesom s Rudolfom Slánskym a spol

Author(s): MARTIN ŠROMOVSKÝ / Language(s): Slovak Issue: 2/2015

The beginning of 1950s in Czechoslovakia was a period of political processes, among which the Rudolf Slansky et al. trial had possibly the largest impact on the society. It was accompanied by a massive media campaign, characterized by a strong anti-cosmopolitan, anti-Zionist and anti-Israel spirit. Articles in newspapers that tried to accuse, inter alia, the Zionists, cosmopolitans (thus people of Jewish descent) and the State of Israel of the negative economic situation in the country, could not cause any other reaction but the anti-Semitism. In contrast to the so-called Popular anti-Semitism, which was on the scene mainly in Slovakia after the Second World War, in the early '50s the anti-Semitism was caused by government – so-called government anti-Semitism.

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Criminality: Terminology and Interpretation (An Introduction)

Author(s): Blanka Szeghyová / Language(s): English Issue: 2/2022

This issue examines some theoretical questions and concerns related to the study of criminality in the past. The categories and boundaries of what is considered criminal depend on circumstances determined by both power and religion. An act was not considered a crime until generally recognized as such, or made illegal by those with the power or authority to do so. Each era and society maintained its own scale and hierarchy of crimes. Some forms of behaviour were criminalised, others decriminalised. To understand and correctly interpret criminality of the past on the basis of surviving sources, it is impossible to avoid terminological issues and language usage. How the sources name criminalised behaviour, or whether it is named at all, the terms and descriptions used are indicative not only of the level of legal awareness and standards in judicial practice, but also of the personal attitudes of judges towards the offenders themselves. Just as no strict boundary between private law and criminal law existed for a long time, there was also no clear deviation between crime and sin. In medieval and Early modern periods, judges frequently referenced the Bible and spoke of a breach of the divine or natural laws. The journey from sin to crime was a longer process, beginning as late as the era of the Enlightenment. Based on a qualitative content analysis of historical sources, their language and terminology, the authors here present crime not only as a form of social pathology, but also as an important indicator of changes in society.

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Spory o česť, rituály násilia a konflikty v stredovekom Bardejove

Author(s): Mária Fedorčáková / Language(s): Slovak Issue: 2/2022

Research on crime, conflicts and violence in urban milieu usually focuses on authority and the competencies of town judicial courts, as well as preserved legal sources detailing norms and privileges. From another perspective, an analysis of judicial practice sources offers insight into the role of conflicts and violence in everyday life, and reveals strategies that authorities used to deal with them. This paper makes use of both approaches in order to study various aspects of crime and the attitudes and strategies of parties involved in conflicts. Honour and dishonour became a subject of interest for men in letters in the late medieval town of Bardejov. The author explores the phenomenon of dishonour focusing on town citizens, members of the guilds and clerics in the town parish. Some form of slander would usually start a conflict and as it escalated, various kinds of threats, insults, gestures and even assault might follow, finally resulting in an act of violence. Preserved “threatening letters” confirm that in some phase of conflicts, one party used the written form to issue a warning and state their intention to cause harm. Examples of such letters and their role in conflicts between the town of Bardejov and outlaw groups who operated at the northern border of the Hungarian kingdom will attempt to elucidate strategies by the town authorities employed to protect its inhabitants.

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The Capture and Trade of Captives by Hungarian Soldiers during István Koháry’s General-Captaincy in Szécsény and Fiľakovo

Author(s): Štefan Szalma / Language(s): English Issue: 2/2022

The trade of captives was part of everyday life on the Ottoman-Hungarian borderland during the 17th century. Despite the peace between the Habsburgs and Ottomans in the years 1606–1663, frequent looting expeditions and constant skirmishes occurred between the two empires. The local trade of captives also flourished, which included raiding expeditions for the sole purpose of acquiring captives, negotiations regarding ransom and standards for keeping and redeeming captives. Interest was so great on both sides such that in the 17th century, an extensive system of customs and unwritten rules existed, largely accepted by both Ottoman and Hungarian rulers. The focus of this article is on the involvement of Hungarian soldiers in the field of captive trading during the time of the general captainships of István I. Koháry Cases examined concern primarily the garrisons of Fiľakovo, Szécsény, Balassagyarmat and to a lesser extent, other surrounding castles, all sourced from the fund of the Koháry family archive located in the Banská Bystrica State Archive. Attention is centered on cases where people were taken captive from the ranks of the civilian population (mostly subjects of Ottomans), and not explicitly Ottoman soldiers or dignitaries. The aim here is a study of the behavior of soldiers towards the general population in the abovementioned territories, and an observation of the application of specific customs connected with the trade of captives in practice.

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Measuring Crime and Morality: The bureaucratic life of a novel concept under the Habsburg Monarchy in the late 18th and first third of the 19th century

Author(s): Pavel Himl / Language(s): English Issue: 2/2022

This article explores the concept of “morality” as it developed in the field of criminal justice under the Habsburg monarchy during and after the Enlightenment reforms. Two penal codes, ratified in 1787 and 1803–1804, established a new, separate category for serious police offences with a heavy focus on acts against morality. Some of these offenses were grouped according to their explicitly public dimension, like endangering the public peace or serving as a bad example. Morality was also considered when administrative officials reviewed data gathered from new statistical overviews of crime, which had been compiled in the Habsburg monarchy since the 1810s. In contrast to the concept of “sin,” immorality was no longer viewed as the root of all criminality and a clear distinction was now being made between behaviours stemming from socioeconomic causes and those with a background in morality.

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The legal context of death in the time of the Mojmírs and the Árpáds

Author(s): Miroslav Lysý / Language(s): English Issue: 1/2023

The death of a person is a complex issue fact that older law looked at in two ways. First and foremost, death represented a consequence; the application of a legal sanction. The oldest law considered execution more as a means of healing, as a ritual, and only in the late Middle Ages was execution thought of as a deterrent or a means of retaliation towards a criminal. In the second approach, death could be a prerequisite for a range of legal consequences. For example, a marriage ends with a death, and after the canonical form of marriage was instituted, death was the only legal method of ending a marriage. Naturally, death was key in inheritance law, as it is a prerequisite for obtaining family assets. Legal holdovers from the Árpád period regulated in particular the protection of widows and the interests of the presently forming nobility among the population.

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Taxpayer's privacy. Issue seen as one of tax challenges

Author(s): Anna Drywa / Language(s): English Issue: 2/2024

It has become difficult to deal with the increasingly complex and, in fact, disturbing taxreality. That is because solutions, often based on gathering and processing taxinformation, are being sought to remedy identified difficulties (e.g. combating tax evasionand tax avoidance), while failing to see that fixing one tax problem makes way foranother. The taxpayer has the right to privacy, guaranteed at different levels ofregulation. However, privacy is subject to limitations, and lawmakers are introducing avariety of regulations that have a detrimental impact on the scope of the taxpayer’sinviolable sphere of privacy. It is the aim of this paper to present the issue of the invasionof the taxpayer’s privacy that is currently occurring, identify its source and, against thisbackground, make some observations regarding the need to increase the protection ofthe taxpayer’s privacy. Based on a solid legal, as well as judicature analysis and aliterature review that provides good theoretical insights to define and understand one ofthe challenges of upcoming tax reality, a mixed-method, related to the functionalapproach, has been utilized for this paper.

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ISLAMIC FINANCIAL LAW THROUGH THE EYES OF CONVENTIONAL AND ISLAMIC AUTHORS

Author(s): Sava Hristov Dimov / Language(s): English Issue: 02 EN/2024

The author analyses the different interpretations of Islamic financial law. The object of research interest are the views of the first Islamic authors, such as Al-Ghazali, on the ethical foundations, the critique of materialism and the concept of risk sharing. A valuable source for understanding the unique aspects of Islamic jurisprudence are the publications of Frank Vogel and Samuel Hayes. The authors emphasize the specifics of Islamic contract law, permissible profit-sharing contracts, and collaborative partnerships. Jonathan Ercanbrack highlights the standardization of financial legal norms to modernize Islamic financial law. He highlights the role of legal systems and market forces in shaping modern Islamic models. In the period 2020-2024, important publications on Islamic finance law are offered by Mohammad Hassan, Ashraf Khan and Andrea Paltrinieri. The aim of their study is the synergy between sustainable development and the principles of Shari'ah Maqasid Al-Shariah. University publications and specialized studies in the Bulgarian financial literature are critically reviewed. Against the background of the sustainability of Islamic banking in Western European countries Miroslav Kamdzalov tests the attitudes towards the adoption of Islamic banking principles in Bulgaria. On his part, Kairat Koyshibekov examines stress testing of financial systems, and Sava Dimov tests the plausibility of his hypotheses about Islamic projections in the near and far future to 2050. Serious attention is paid to the legal aspects of Islamic products such as risk and performance sharing partnerships, financing through joint business structures, raising capital through Sukuk instruments and Takaful mutual financial support financing. The author advocates that legal and ethical precautions play a significant role against prohibited activities in the Islamic finance industry.

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Restructurarea serviciilor vamale în 2025 - digitalizare și reorganizare în contextul intrării României în Spațiul Schengen

Author(s): Mihai Petre / Language(s): Romanian Issue: 1/2025

Romania is undergoing a radical transformation of its customs services, carried out under the Strategy for the Reform of the Romanian Customs Authority for the period 2022-2024. However, this reform will now continue from a new perspective—that of Romania's acceptance into the Schengen Area. The modernization and optimization of customs activities, which will have a direct impact on the national economy as well as on regional and European trade exchanges, will include the mandatory restructuring of border crossing points, as well as customs clearance and control procedures for goods transiting, entering, or leaving Romania. Beyond the objectives of advanced personnel training and equipping customs authorities with appropriate border surveillance tools, the key focus of this transformation should be the digitalization of processes and the implementation of solutions based on artificial intelligence (AI).

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Cota unică de impozitare în România: analiză comparativă și perspective juridice și fiscale

Author(s): Dragoș Mihail Mănescu / Language(s): Romanian Issue: 1/2025

The flat tax rate was introduced in Romania in 2005, representing a major change in the tax system. This article briefly analyzes the legislative framework, the economic impact, the advantages and challenges associated with the flat tax rate, comparing the Romanian tax regime with similar models in other European countries. It also attempts to provide a legal and economic perspective on the future of the tax system in Romania.

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The Rape of Lucrece and the History of Shame

Author(s): Anna Czarnowus / Language(s): English Issue: 15/2024

Shakespeare’s Rape of Lucrece can be discussed in the context of interpreting shame in antiquity, the Middle Ages and the Renaissance. In this poem shame has legal and political consequences, since its social context matters and the external world is transformed by the emotion in question. Communal justice is a response to this shame and death. From the feminist perspective, which radically differs from St Augustine’s blaming Lucrece, she gains control by feeling shame and committing suicide. There is also a humoral background to the female shame she feels.

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Nowy kierunek badawczy? Uwagi na marginesie monografii Joanny Kamień, Prawo i literatura jako kierunek filozoficznoprawny, Gdańsk: Wydawnictwo Uniwersytetu Gdańskiego, 2024, ss. 407

Author(s): Michał Lewandowski / Language(s): Polish Issue: 15/2024

The monograph Prawo i literatura jako kierunek filozoficznoprawny [Law and Literature as a Philosophical and Legal Trend] is one of the most interesting studies devoted to the relationship between law and literature in the Polish scientific literature. Its author, Dr. Joanna Kamień, tries to convince the reader that a new current of research has emerged in Poland, which can be labeled “law and literature”. As a research tool, she proposes the use of four questions, which she has taken from the writings of Cracow scholar Professor Wojciech Zaluski. They read as follows: a) What is the law and what is its nature?; b) What are the values and purpose of the law?; c) What is the basis for the validity of the law and its observance?; d) How are the law studied and learned? This template can be applied to any literary work. The results obtained should then be collated, compared and commented on.

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CONSULTANȚĂ FISCALĂ - Aspecte fiscale și contabile asociate operațiunilor de reorganizare (IV). Transferul de activitate prin divizare – regimul contabil

Author(s): Sorin Roman / Language(s): Romanian Issue: 4/2024

The accounting reflection of division operations is regulated by Order no. 897/2015 for the approval of the Methodological Norms regarding the accounting treatment of the main operations of merger, division, dissolution, and liquidation of companies, as well as the withdrawal or exclusion of certain associates from companies, a regulatory act issued under Article 35 paragraph (4) of Accounting Law no. 82/1991.

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