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Устойчивото развитие, институционалните инвеститори и новите фидуциарни задължения или как се променя правната рамка за решенията на институционалните инвеститори

Author(s): Bistra Boeva / Language(s): Bulgarian Issue: 3/2018

The article sheds light on the latest trends in domain of corporate governance and sustainable development. Gradually concerns about global warming changes business model of the owners of listed companies- institutional investors. Environmental, social and governance issues (ESG) set new topics and engagement on the agenda of institutional investors- sustainable investing. Dilemma what is correct and what is legally permitted shaped the discussions on the new engagements of the institutional investors. The author examines the process of transformation of ethical prescriptions/ soft regulation/ in legal norms that envisage fiduciary duties for sustainable investing for institutional investors. Arguments are extracted from international discussions and good practice- UN Principles for Responsible investing, EU legislation and latest developments in domain of sustainable investing policy of EC. Study on Bulgarian practice determines final conclusions and recommendations

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Договорът за факторинг съгласно конвенцията за международния факторинг

Author(s): Emilia P. Dimitrova / Language(s): Bulgarian Issue: 2/2010

This article examines the legal regulation of the factoring contract in the UNIDROIT Convention on International Factoring. The article deals with the parties to the factoring contract – the supplier and the factor. The rights and the obligations of the parties are surveyed. The questions concerning the object of the factoring contract are later discussed. The aim is to emphasize the most important characteristics of this contract.

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Сравнителен анализ на нагласите на бизнес-оператори и потребители относно въвеждането на данък “вредни храни”

Author(s): Yana Toshkova,Tsvetelina Tarpomanova,Dimitar Yanchev,Marinela Petkova / Language(s): Bulgarian Issue: 3+4/2018

Increased consumption of processed foods leads to an increased use of energy-rich food with a high content of hydrogenated fats, sugars and salt, which is a prerequisite for the development of some socially significant chronic diseases. In this regard, a bill for public health tax (PHT) has been drafted in Bulgaria. The purpose of this paper is to compare the position of consumers and food and beverage business operators on the introduction of the “harmful food” tax. More than half of the respondents (56.5%) approve, while 56.8% of the producers oppose the introduction of such a tax. The majority of the two groups believe that taxation will lead to an increase in the price of the products concerned. According to 58.4% of consumers, the tax will limit the production of foods containing harmful ingredients. This opinion is maintained by only 15.6% of the producers. A change in food choices after introducing appropriate marking would be made by 70% of consumers, but more than half of the business operators have doubts about this choice. Therefore, it would be most appropriate for our country to define norms of the quantitative content of hydrogenated fats, sugars and salt.

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Античните кодификации (продължение от предишния брой)

Author(s): Malina Novkirishka- Stoyanova / Language(s): Bulgarian Issue: 2/2008

It is commonly thought that the history of human civilization begins in parallel in Egypt and the Inter-Rivers. There is no need to go into the discussions of which of the two countries is more ancient, the more so that the origin of the state formations in the valley of the Nile river and in the valley between the rivers Tiger and Euphrates is enveloped with too uncertain in terms of dating sources material.

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İSLÂM BORÇLAR HUKUKUNDA İSTİSNÂ’ (ESER) SÖZLEŞMESİ (TÜRK HUKUKU İLE MUKAYESELI)

Author(s): Üyesi Ahmet Akman / Language(s): Turkish Issue: 5/2019

The contract for work has been implemented since the ancient history as a need for people. It was implemented for the purpose of supplying simpler goods that were not ready for purchase at the time of contract in early periods. It is emphasized that this feature does not cause harm and deception for the parties. This transaction gained its legitimacy by becoming customary law in some goods and took its place in the legal systems. It is possible to observe this situation starting from the Roman Law in line with western law and to follow it in Turkish Law. In terms of the legitimacy of this contracts in Islamic law, it is especially made emphasis to the customary law implementation especially in the Hanafis. It is accepted that there is a general acceptance due to the need and prevalence in practice. Otherwise, it will be subject to the prohibition rule on the sale of non-existing goods which is being in the classical approach. The debates in the legal nature of this contract have been significantly concluded with Mecelle in a way that responds to current needs and this is reflected in Ottoman law as well. The contract for work which has the opportunity to practice in many areas ranging from simpler topics and construction projects to the finance area, can be the subject to agreement. At this point, it is possible to talk about the aspects of Islam and Turkish Law which are more similar than the points they are separated.

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Действие на обезпечителните сделки

Author(s): Ivan Mangachev / Language(s): Bulgarian Issue: 1-3/2007

When it comes to security transactions, there is no dispute that they fall into the transactions with modality. I think that in this case the application of the art. 25 of the APA, that the validity of the contract may be made in the future a precarious event.

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Pravni izvori zabranjenih sporazuma kao nedozvoljenog oblika konkurencijskog djelovanja u pravu konkurencije na nivou Evropske Unije i na nivou Bosne i Hercegovine

Author(s): Šejla Ćatić / Language(s): Bosnian Issue: 23/2019

Prohibited agreements as an unauthorized form of competition in competition law in our country are regulated by the Law on Competition of Bosnia and Herzegovina (“Official Gazette of Bosnia and Herzegovina”, No. 48/05, 76/07 and 80/09, hereinafter referred to as BiH Competition Law) , and it is the same regulated issue of the appearance of these agreements, the permissible exemptions, the consequences of prohibited agreements, the procedure of initiating and conducting the proceedings, and establishing the existence of prohibited agreements as well as sanctions for the same. These agreements are also called monopoly agreements. The BiH Competition Law is almost entirely in line with EU regulations in this area, and this compliance stems from the fact that harmonization used the technique of “rewriting” European legislation. The subject of this paper is the presentation and analysis of legal sources of prohibited agreements as an unauthorized form of competitive action in competition law at the level of the European Union and at the level of Bosnia and Herzegovina.

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PECUNIA“, „MONILІA“ И „MOBILIA“ КАТО ПРЕДМЕТИ В СЪКРОВИЩЕТО

Author(s): Maria Osuna / Language(s): Bulgarian Issue: 1/2019

The article reviews the possible objects included in the treasure, the regulation of this legal institute in ancient Rome, and the possibility of application of Roman Law in comparison with Art. 351 of the Spanish Civil Code in relation to the at-tribution of scientific discoveries and art production to the treasures.

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ЗНАЧЕНИЕТО НА „NATURALIS RATIO AUCTORITATE SENATUS COMMUTARI POTUIT“ И ПЛОДОПОЛЗВАНЕТО НА ПАРИТЕ

Author(s): María Asunción Sonia Mollá Nebot / Language(s): Bulgarian Issue: 1/2019

The possibility that the usufruct relapses on any good of the heritage was intro-duced by a senatusconsultum the middle of the I century. Apparently this exten-sion affects squarely the nummerata pecunia, but this appraisal needs to be tint-ed, since really the money is not a consumable good, that is to say, that does not disappear with his first use, but it is a good, which usefulness resides in his dis-position and which as other goods on which he arranges stops being in the pat-rimonial assets of the dominus; for it what awards the usufruct of money to the usufructuary is the capacity of disposition which the usufructuary lacks because it is not proprietary. The senatorial decision according to the expression of Gaius censures what he considers to be a “natural reason”: “naturalis ratio acutoritate senatus commutari potuit”.

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TABULA BAETICA – ФОРМУЛЯР ИЛИ ДЕЙСТВИТЕЛЕН ДОКУМЕНТ

Author(s): Juan Antonio Bueno Delgado / Language(s): Bulgarian Issue: 1/2019

The Tabula Baetica, Formula Baetica, or Bronze de Bonanza, as it is also known for the place where it was found towards the end of S. I A. C. or principles of S. II A. C., it could be a simple model or form, or a real authentic fiduciary business document. In the present work we will perform an exegesis as detailed as possible of the text, comparing it with other sources that contemplate different institutions for the purposes of real guarantee.

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ОТГРАНИЧЕНИЯ НА СЪСЕДСКИТЕ ПРАВООТНОШЕНИЯ ОТ ПРАВООТНОШЕНИЯТА, СВЪРЗАНИ С ПОЗЕМЛЕНИ СЕРВИТУТИ

Author(s): Pavel Sarafov / Language(s): Bulgarian Issue: 1/2019

This article deals with the question about the correlation between the legal relations based on land servitudes and on legal relations resulted by the proximity of real estates. In the paper are reviewed the similarities and the differences between these two legal relations. It is outlined that nevertheless the two legal figures differ between them, often they are mixed each other and identified as same matter. The author made an analysis of the reasons why this mixture is widely admitted and he carefully examined its genesis starting from the period of the Roman law. Also the author considers that even though these institutes have some common features, both legal relations are different by their essence, functional mechanism and the legal effects. In the frame of this comparison are outlined also the specific differences which characterize both of them. As a conclusion the paper reveals methodical and cognitive marks which can be taken into account in future research and analysis of apparently close but at the same time different legal figures of the Property Law.

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УСТАНОВЯВАНЕ НА МЕСТНИТЕ ДАНЪЦИ. КОНСТИТУЦИОННИ ОСНОВИ НА ДАНЪЧНАТА ДЕЦЕНТРАЛИЗАЦИЯ

Author(s): Evelina Dimitrova / Language(s): Bulgarian Issue: 1/2019

The article deals with the possibility of developing tax decentralization and its main part – the institute of local taxes in Bulgaria. Local taxes are charged by the municipalities and are established by the Local Taxes and Fees Act. According to the fifth amendment to the Constitution of the Republic of Bulgaria the Municipal Council determines the amount of the taxes within the range established by the law (till the end of 2007 the rates and amounts of local taxes were provided for by the law). There is analyzed application of the principle for statutory establishment of tax liabilities in the spirit of the principle of the fiscal decentralization.

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General Aspects Regarding Labor Mediation

Author(s): Eufemia Vieriu,Dumitru Vieriu / Language(s): English Issue: 1/2014

Labor mediation is the activity through which the connection between employers and people who search a work place is realized regarding the establishment of work or service rapports. Likewise, mediation can be defined as a international public law procedure or by the labor code which proposes a conciliatory solution for the parts that are in litigation. In the content of the present article there will be treated relevant aspects regarding the activity of mediation, of it’s characteristics and stages as ell as general notions referring to the mediation agreement. Likewise, there will be approached specific aspects regarding the mediation of work conflicts and the result of such mediation.

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Solving conflicts by mediation

Author(s): RĂDULESCU Dragos Lucian / Language(s): English Issue: 1/2014

In the business environment the participation of professionals requires their engagement in contractual legal relationships with other specialized persons or non-specialized individuals. The characteristics of these relationships are reflected on the entire commercial circuit, as the possibility of influencing subsequent secondary relations. As a result, strict adherence to the original contractual obligations is advised as a measure to ensure the legal stability of the business environment.

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Institutional Aspects for Improvement of the Current System for Real Property Appraisal for Tax Purposes in Moldova

Author(s): Olga Buzu / Language(s): English Issue: 22/2017

A new market value-based system for real property appraisal for tax purposes has been in the process of implementation in Moldova since 2004. The relevance and importance of such appraisal has been increasing with time, requesting improvements to the current mass valuation methodology and review of the roles played by diverse authorities and in particular by local governments, tax and cadastral authorities in property appraisal for tax purposes. The article presents a comparative analysis of diverse options for funding and handling mass real property valuation efforts. Suggestions have been developed to perform property revaluation intended to update databases and to expand the current tax base.

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SUBMARINE TAILING DISPOSAL SYSTEM: INDONESIA’S POLICY AND FUTURE CHALLENGES

Author(s): Erlies Septiana Nurbani / Language(s): English Issue: 03/2020

This research departs from Indonesia’s policy and practice on the submarine tailings disposal system, in which there is a legal vacuum in Indonesia legal system. However, Indonesia is part of UNCLOS 1982, which obliged to conform their rules with the regulation in the convention, especially on the protection of the marine environment. This research aims are to examine the current Indonesia’s policy and compare it with American and Canadian policies. To visualize the above objective, this research applies normative-empiric legal research, which emphasizes its analysis of primary and secondary legal materials. All collected legal materials are classified, categorized, analyzed and constructed as well as developed through analytical prescriptive elaboration. The utilization of the marine area as a medium of submarine tailing disposal system could be categorized as a land-based source of marine pollution. As one of the biggest archipelago states in the world, Indonesia should have a strict regulation on submarine tailings disposal to prevent the past failure of the system in Buyat Bay, North Sulawesi.

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TEMELJNI OBLICI TRGOVAČKIH DRUŠTAVA U HRVATSKOM PRAVNOM SUSTAVU

Author(s): Ninoslav Gregurić-Bajza / Language(s): Croatian Issue: 2/2019

The Company Act has enabled the freedom of entrepreneurship and market freedom in Croatia. Starting from the developed countries' standard, the Company Act has set a unique legal framework for doing business and determined the boundaries for establishing company-related relations autonomously. It is the basis for all other laws regulating business in the Republic of Croatia. By taking over the middle-European legal tradition, this act has returned the terms merchant and company into the Croatian legal system. This act has confirmed the opinion of numerous legal experts that establishing, organising, bodies, management, business and closing down of each company should be regulated by one act and that this one act should apply to all companies. Legal systems of countries with a developed and free market economy, thus also the Croatian legal system, recognize and regulate the following basic types of business: craft, trader and partnership. By accepting European legal standards, Croatian Company Act regulates all legal concepts referring to establishing, organising, cessation and status changes of companies. They are companies recognized by the law as legal persons capable and responsible for all rights and obligations. Companies are founded by means of a contract between two or more private or legal persons who joint their capital and/or work and do business under the same legal name and thus endeavour to achieve their joint goals. There are two basic groups of companies: partnerships and limited companies. The former ones are: public companies, limited partnerships and economic interest groupings, and the latter are: joint stock companies and limited liability companies.

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Imaginea ca obiect de patrimoniu național mobil

Author(s): Codruta Jucan / Language(s): Romanian Issue: XVII/2019

The Romanian superficial stipulations regarding the national heritage and the objects implying images create conflicts regarding the evaluation, the protected value, the public versus private and the protection of all those involved. A debate and a project regarding the Heritage Code is still a debate and a project without practical consequences.

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RES PUBLICA - RES PRIVATA:L’USO DELLE CATEGORIE PRIVATISTICHE NELLA COSTRUZIONE DEL DIRITTO DELLE STRUTTURE AMMINISTRATIVE ROMANE NEL PRIMO PRINCIPATO

Author(s): Antonio Palma / Language(s): Italian Issue: 2/2019

The relationship between private law and public law in the non-bureaucratic Roman state was very fluid since there were no public categories at least until the third century AD. It was therefore quite natural that ius civile with its jurisdictional and jurisprudential elaboration was the ideal meaning for using civil law institutes in the construction of a law of the Roman structures which emerged as an organizational regime of the power of the princeps, in straight connection with the republican institutions. A similar phenomenon was occurred at the end of the 19th century when the theory of the administrative act matured modeling itself on the paradigm of the concept of legal transaction which was elaborated by the pandectists. It seems possible to speak about law of the Roman administrative structures, assuming the term „law“ not in its normative meaning stricto sensu, but as a form of organization of the complex of institutes, facts and activities that are necessarily connected to the management of public structures in the legal order of Аncient Rome. The analysis of the organizational model of Roman public structures requires a more careful use of the instruments, methodologies and acquisitions of the organizational disciplines that generally refer to the formal structure model prevalent in modern state organizations, in brief: the bureaucratic model. In investigating the genesis and the forms of institutionalization of the auctoritas of princeps as the founding category of the emerging of an administrative apparatus, it should be highlighted how this phenomenon manifested itself through the creation of nova imperia officia and even more generally, the attribution of more functions by Augustus and his successors to the imperial officers did not only represent the response to technical needs of the newly born forma civitatis of management of the governmental machine, composed by more integral parts and given the geographic and ethnic extension of the Roman empire.

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ABOUT THE VALUE AND DURATION OF LIFE IN THE “VICIOUS CIRCLE” DISPOSITION OF THE OWNER OR THE STATE

Author(s): Dragana Petrović / Language(s): English Issue: 2/2019

In no other form of life, but human life, time plays major role. Human life is not just present time, it is the “touching point” between the past and the future, the epicenter of the unbearable contradiction between life and death. For all of us time is primary factor since future offers the possibilities of living a quality life, opens new horizons for the realization of our motivations, expectations and achieving of human freedom. Discussions on this topic are older than life itself, which is a passing phenomenon, while the deliberation on euthanasia is a constant. Therefore, the opinions on this issue can be temporary and inadequate, satisfactory and definite – constantly being upgraded with new stands and changes and critics of the old ones. The history of this issue is full of speculations, scrutiny, unproven and disputable statements. This is so much true about euthanasia since this phenomenon is complex, extremely plural in its form, with “many faces” of merciful ending of life of a dying patient and with many possibilities for the abuse. In this paper the author under lines that to attempt to explain this phenomenon actually means to shed light on both moments, that is its both sides and make conclusions on the basis of these findings. This is even more important in this moment of the civilization’s growth glorifying individual freedoms, but at the same time facing moral alienation as its recognizable trait. Thus, unveiling all the aspects of this human drama becomes a prerequisite by itself.

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