Evolution of the Concept of «Disciplinary Misconduct» in the Context of Digitalization of the Economy

2020 ◽  
pp. 18-25
Author(s):  
E. Yu. Zabramnaya
Keyword(s):  
Legal Liability ◽  
Legal Regulation ◽  
The Impact

The article discusses the impact of the process of digitalization of the economy on the legal regulation of disciplinary liability of employees in the context of the development of the concept of «disciplinary misconduct» as the actual basis for applying this type of legal liability.

scholarly journals Criminological Features and Determination Specifics of Modern Tax Crimes

2020 ◽  
Vol 14 (5) ◽  
pp. 710-722
Author(s):  
Zhanna Nikolaeva
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Legal Liability ◽  
Legal Regulation ◽  
Criminal Prosecution ◽  
Economic Downturn ◽  
Highly Qualified ◽  
Legitimate Business ◽  
Intellectual Potential ◽  
The Impact

The author analyzes statistical information on tax crimes, the causes of the fluctuation of their quantitative parameters, and the impact of the economic downturn on tax crimes. Data characterizing the personality of tax offenders are presented. Determinants of tax crimes are examined. The author studies data that reflect the impact of the economic downturn of 2015-2016 and the subsequent stabilization of the economy on the observance of tax obligations. The key determinants of tax crimes that constitute its causal complex are recognized to be self-interest, a desire to get excess profit, and a reluctance to conduct business using common rules. Modern tax crimes have features typical of «white collar» crimes: openness of committing crimes that are made to look like legitimate business activities; use of the intellectual potential of highly qualified specialists for the development and improvement of criminal tax strategies, protection of criminal actions against exposure and prosecution; considerable material damage from crimes; long-term character of criminal activities; focus on using the advantages connected with tax evasion in competition. The author analyzes the norm of legal liability for breach of the law on taxes and duties. It is noted that the gains of tax evasion are higher than the material losses that could be incurred if the fact is exposed. The bigger the amount of uncollected taxes, the less significant the criminal law punitive sanctions are in comparison with it. There is not risk of becoming a subject of criminal prosecution for ignoring the duty to obtain documentation for business activities, for hiding or destroying accounting documentation. The author shows that the insufficiency of criminal law measures of restraining legal deviations regarding tax obligations and the defects of normative legal regulation of legal liability for tax delicts become the determinants of tax crimes because they promote the idea of impunity. Besides, the drawbacks of legal liability for violating the legislation on taxes and duties create conditions for the self-determination of tax crimes and for the formation of shadow economy in the Russian Federation.

Euratom and Brexit: Could the United Kingdom Maintain One Foot in the European Union? Current Scenarios and Future Prospects of British withdrawal from the EAEC

2018 ◽  
Vol 18 (2) ◽  
pp. 134-151
Author(s):  
Andrea Circolo ◽  
Ondrej Hamuľák
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Independent Solution ◽  
Legal Regulation ◽  
The European Union ◽  
The United Kingdom ◽  
The Status ◽  
Long Time ◽  
Energy Community ◽  
The Impact

Abstract The paper focuses on the very topical issue of conclusion of the membership of the State, namely the United Kingdom, in European integration structures. The ques­tion of termination of membership in European Communities and European Union has not been tackled for a long time in the sources of European law. With the adop­tion of the Treaty of Lisbon (2009), the institute of 'unilateral' withdrawal was intro­duced. It´s worth to say that exit clause was intended as symbolic in its nature, in fact underlining the status of Member States as sovereign entities. That is why this institute is very general and the legal regulation of the exercise of withdrawal contains many gaps. One of them is a question of absolute or relative nature of exiting from integration structures. Today’s “exit clause” (Art. 50 of Treaty on European Union) regulates only the termination of membership in the European Union and is silent on the impact of such a step on membership in the European Atomic Energy Community. The presented paper offers an analysis of different variations of the interpretation and solution of the problem. It´s based on the independent solution thesis and therefore rejects an automa­tism approach. The paper and topic is important and original especially because in the multitude of scholarly writings devoted to Brexit questions, vast majority of them deals with institutional questions, the interpretation of Art. 50 of Treaty on European Union; the constitutional matters at national UK level; future relation between EU and UK and political bargaining behind such as all that. The question of impact on withdrawal on Euratom membership is somehow underrepresented. Present paper attempts to fill this gap and accelerate the scholarly debate on this matter globally, because all consequences of Brexit already have and will definitely give rise to more world-wide effects.

SOCIO-CULTURAL AND REGULATORY DIMENSION OF THE HOUSING PROBLEM

2020 ◽  
Vol 6 (72) (2) ◽  
pp. 134-141
Author(s):  
N. G. Krasavtseva
Keyword(s):  
Public Housing ◽  
Legal Regulation ◽  
Housing Construction ◽  
Housing Problem ◽  
Cultural Aspects ◽  
History Of ◽  
The Impact

The article examines the evolution of the population’s priorities in relation to housing, examines the legal regulation and socio-cultural aspects of public housing construction at various stages of the history of the USSR. The research reveals the impact of the developing industry on the country’s economy.

Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Officer

2019 ◽  
Vol 46 (2) ◽  
pp. 1-8 ◽  
Author(s):  
Michael Doron ◽  
C. Richard Baker ◽  
Kiren Dosanjh Zucker
Keyword(s):  
Corporate Governance ◽  
Corporate Finance ◽  
20Th Century ◽  
Financial Reporting ◽  
Legal Liability ◽  
Senior Management ◽  
Chief Financial Officers ◽  
Management Positions ◽  
The Impact

ABSTRACT This paper traces the evolution of the chief accounting and chief financial officers from minor figures in corporate governance for most of the 20th century to senior management positions by the late 1970s. The paper begins with the testimony before Congress of Arthur Tucker during the debates over the legislation that would become the 1933 Securities Act. Tucker's testimony resulted in the controller or chief accounting officer being included among those persons specifically listed as potentially liable for fraudulent statements or omissions under Section 11 of the Act. The impact of Tucker's efforts, the evolution of the legal liability of financial and accounting officers over the next several decades, the increasing complexity of corporate finance and financial reporting that led to the establishment of the CFO as a position second only to the CEO, and the place of the accounting officer among senior management, are analyzed in the subsequent sections.

Institutionalization of the Accounting Profession: Ukrainian Case

2021 ◽  
Vol 12 (3) ◽  
pp. s167-s186
Author(s):  
Volodymyr Metelytsya ◽  
Oleksandr Petruk ◽  
Viktoriia Rozheliuk ◽  
Inna Balla ◽  
Liubov Мedvid
Keyword(s):  
Agricultural Sector ◽  
Initial Conditions ◽  
Legal Regulation ◽  
Educational Training ◽  
Accounting Profession ◽  
Professional Literature ◽  
Agricultural Industry ◽  
Agricultural Enterprises ◽  
Institutional Impact ◽  
The Impact

The aim of the study is to identify the influence of institutionalism on the accounting profession in Ukraine, in particular, to establish and assess the factors of such influence, its tools, characteristics and forecasting, on this basis, the prospects for the development of the institution of the accounting profession with an emphasis on the agricultural industry. Institutional impact on the accounting profession and its consequences are revealed through the use of a historical approach in research. To assess the initial conditions that have developed in Ukraine in matters of accounting, its development, the impact on it of existing institutions, including international ones, empirical analysis and assessment of the process of institutionalization of the accounting profession and its description in scientific professional literature were applied. To collect sociological information on the nature and characteristics of the accounting profession, a survey was conducted of 180 accountants of private agricultural enterprises and 70 accountants of state enterprises of the system of the National Academy of Agrarian Sciences of Ukraine in the context of 4 elements of the profession: functions and professional ethics of an accountant, legal regulation of accounting activities (organization and methodology accounting and reporting), educational training of accountants, professional accounting associations. To summarize the results of the survey, their illustration and analytical assessment, a graphical method was used. The use of modeling allowed confirmation of the assumption of the conservative nature of the accounting profession in Ukraine and the problematic nature of its self-regulated development. The authors concluded that it is necessary to improve the institution of the accounting profession in Ukraine, provide arguments and directions for solving problematic issues, in particular, the development of the professional movement and self-organization, improving the quality of training of accounting specialists in educational institutions, developing accounting methodology for the agricultural sector, improving the composition and accounting display of accounting objects.

scholarly journals IMPLEMENTATION OF LEGAL RESPONSIBILITY I N THE LAW ENFORCEMENT BLOCK OF THE MECHANISM OF LEGAL REGULATION

2020 ◽  
pp. 101-114
Author(s):  
И.А. Кузьмин
Keyword(s):  
Theoretical Model ◽  
Law Enforcement ◽  
Legal Liability ◽  
Legal Regulation ◽  
Legal Responsibility ◽  
Legal Remedies ◽  
The Law ◽  
Problematic Situations

В статье приводятся промежуточные результаты исследования вопросов реализации юридической ответственности. Сформулированы подходы к пониманию механизма правового регулирования и его содержания. Установлены закономерности взаимодействий между правовыми средствами в процессе реализации юридической ответственности. Предложена общетеоретическая модель реализации юридической ответственности в правоохранительном блоке механизма правового регулирования. Проанализированы проблемные ситуации, при которых нарушаются принципы юридической ответственности и разрушаются системные связи между правовыми средствами. Annotation: The article presents the interim results of research on the realization of legal liability. Approaches to understanding the mechanism of legal regulation and its content are formulated. The patterns of interactions between legal remedies in the process of realization legal liability have been established. A general theoretical model of the realization of legal liability in the law enforcement block of the mechanism of legal regulation is proposed. The author analyzed problematic situations in which the principles of legal liability are violated, and the cases in which the systemic connections between legal remedies are destroyed.

scholarly journals AGGRAVATING AND MITIGATING CIRCUMSTANCES CHARACTERIZING SUBJECTIVE SIGNS OF CRIMINAL BEHAVIOR

2019 ◽  
Vol 29 (5) ◽  
pp. 681-685
Author(s):  
V.I. Tikhonov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Behavior ◽  
Legal Regulation ◽  
Criminal Code ◽  
Special Part ◽  
The Russian Federation ◽  
Criminal Legislation ◽  
The Impact ◽  
Subjective Side

The Institute of mitigating and aggravating circumstances is presented not only in the norms of the General part of the criminal legislation of the Russian Federation. The application of these circumstances in the construction of individual elements of a crime allows the legislator to differentiate the orientation of the criminal law influence in relation to a specific crime element or in qualifying the fact of life reality. In law enforcement practice, proving the subjective side of a crime often causes significant problems. At the same time, motivation and achievement of a specific goal of committing a crime can have both a mitigating and an aggravating effect. The subjective side has a significant impact not only on the design of the offenses of the Special Part of the Criminal Law, but also on the process of sentencing through legal regulation of circumstances mitigating or aggravating criminal punishment. In this regard, both general and mandatory features of the subject of the crime also affect the procedure for establishing guilt and determining punishment in accordance with the norms of the Criminal Code of the Russian Federation. Of scientific interest is the study of the influence of the process of legal regulation of mitigating and aggravating circumstances in terms of the impact on this process of subjective signs of criminal behavior.

scholarly journals Special courtroom as an element of child-friendly justice: organizational and legal aspect

2021 ◽  
pp. 16-26
Author(s):  
Pavlo Parkhomenko
Keyword(s):  
Legal Aspect ◽  
Children's Rights ◽  
Case Law ◽  
Legal Regulation ◽  
International Standards ◽  
Children’S Rights ◽  
European Court ◽  
Child Friendly ◽  
Basic Approaches ◽  
The Impact

The entry of a child into the sphere of justice, regardless of its status, requires the creation of such conditions that would minimize the possibility of the impact of negative factors in the process of administering justice on the child himself. In this regard, one of the effective and important elements in the child-friendly justice system may be the organization of a special courtroom, which would be adapted to hear cases involving a child, which is not widely used in national practice and does not have the appropriate legal regulation in general. In addition, to date, there are no studies that would reflect the problems of organizing a courtroom, in which it is possible to try different categories of cases with the participation of the child. The article attempts to conduct a theoretical and legal study of existing international standards and national legal regulation of the organization of child-friendly courtrooms, identifying the basic elements for its creation, through which it is possible to formulate basic approaches to the administration of child-friendly justice. The author stressed that international standards refer to the components of child-friendly justice, including the issue of creating the most comfortable conditions for the child in the courtroom and directly during the hearing. To substantiate the conclusions, we analyzed the national case law and the case law of the European Court of Human Rights, which demonstrates cases of violation of children's rights by not creating appropriate conditions for the trial of children, and emphasizes the importance of the situation in which the trial took place. from litigation involving adults. Positive practices of organization of special courtrooms in some courts of Ukraine are given. Based on the analysis, it was found that the issue of arranging a courtroom friendly to children has no legislative and departmental regulations, in connection with which proposed ways to address the legislative gap in this direction and guidelines for organizing a special courtroom, which is positively assessed. Рrovided children who were invited to court and who had the opportunity to compare the general courtroom and the special. Keywords: international standards, children's rights, child-friendly justice, child interview, courtroom.

scholarly journals International legal experience in combating illegal migration by sea

2021 ◽  
Vol 66 ◽  
pp. 284-287
Author(s):  
O.O. Kukshynova ◽  
A. O. Samoilenko
Keyword(s):  
European Union ◽  
Legal Framework ◽  
Legal Regulation ◽  
European Countries ◽  
The European Union ◽  
Illegal Migration ◽  
Illegal Migrants ◽  
Theoretical Approaches ◽  
The Impact ◽  
Treaty Of Amsterdam

This article highlights the impact of international law on the global process of illegal migration, reveals a number of international problems related to international migration, in particular by sea, identifies the main factors influencing illegal migration in general, indicates the state of illegal migration in various European Union countries. attention is paid to such important international legal instruments as the Schengen Agreement of 1985 and 1990, the Dublin Convention of 1990, the Maastricht Treaty of 1992 and the Treaty of Amsterdam of 1997. The article also focuses on the European Union agency, which deals with the protection of external borders and their protection from illegal migrants, in particular, by sea.The analysis of theoretical and practical aspects of combating illegal migration by sea at the international level, as well as in the development of scientific and theoretical approaches to solving migration problems, characterizes the legal regulation of combating illegal migration by maritime transport and maritime participation established intergovernmental bodies. The main tools of the European Union to combat illegal migration by sea, which can be used to improve the legal regulation of migration authorities of other countries, as well as substantiate the organizational and legal framework of European countries in the field of legal support to combat illegal migration by sea.The actions of European states represented by the relevant state bodies in solving the problems of illegal migration with the help of merchant fleets of European countries are studied. The article pays attention to the influence of illegal migration on the formation and change of legal awareness of society, as the beginning of the formation of criminogenic factors among illegal migrants in the host country.

scholarly journals Funkcje mediacyjne realizowane przez mediatora w trakcie mediacji. Wybrane zagadnienia

2018 ◽  
Vol 27 (3) ◽  
pp. 73
Author(s):  
Marzena Myślińska
Keyword(s):  
Legal Regulation ◽  
Professional Role ◽  
Legal Order ◽  
Mediation Process ◽  
Legal Relationship ◽  
The Social ◽  
Key Issues ◽  
The Subject ◽  
The Impact

<p>The subject of this article is the analysis of the activity undertaken during mediation in the context of the characteristics of the mediation process and the normative conditions of the legal relationship and disputes resolved through this form of ADR. In order to implement the project, the content of the work will contain a list of functions performed by the mediator during mediation as ‘the environment for performing the role’ (which is not closed due to the dynamics of interaction in the negotiations). Their character and content determine the nature of the social and professional role of mediators in the Polish legal order, it also allows us to illustrate in detail the key issues for reflection on the professional role, including, for example, legal liability and conflict of roles. Mediation functions are diversified in terms of the frequency of their implementation depending, among other things, on the strategy of conducting mediation, the specificity of the dispute and the legal regulation of mediation. The discussion of the last of the indicated differentiating factors (i.e. the impact of universally binding law) will be reflected in the content of the paper.</p>

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