scholarly journals Implementation of UN and EU recommendations on criminalization of organized crimes

2020 ◽  
Vol 9 (28) ◽  
pp. 234-240 ◽  
Author(s):  
Andrii Vozniuk ◽  
Olexandr Dudorov ◽  
Anna Tytko ◽  
Roman Movchan
Keyword(s):  
Comparative Analysis ◽  
Global Models ◽  
Terrorist Organizations ◽  
Framework Decision ◽  
Criminal Organizations ◽  
Legal Entities

Article presents comparative analysis of features and characteristics of organized criminal associations recommended for further criminalization by provisions of Palermo Convention and Framework Decision 2008/841/JHA. Certain peculiarities of the abovementioned provisions implementation in more than 50 states (Asia, America and Europe) have been outlined. We expressed and proved the hypothesis stating that criminalization of actions performed by the members of organized groups and criminal organizations by different states separately is partly explained with consideration of different international legal acts by national legislators: Palermo Convention and Framework Decision 2008/841/JHA. On the basis of analysis of key global models used to criminalize the socially dangerous actions with aim to counteract the organized crimes (collusion, participation, entrepreneurship, marking/registration) we justified the following opinion: 1) within the limits of criminal associations countering collusion and participation models are considered to be the most efficient; 2) use of entrepreneurship model allows to justify the need for establishment of responsibility for legal entities involved in criminal associations functioning or utilization of relevant criminal measures; 3) registration/marking model may be efficient for counteracting the extended terrorist organizations.

scholarly journals Comparative analysis of the emotional state of persons involved in terrorist activities

2021 ◽  
Vol 273 ◽  
pp. 10030
Author(s):  
Kyuri Idrisov ◽  
Islam Khazhuev ◽  
Aslanbek Saidov
Keyword(s):  
Comparative Analysis ◽  
Emotional State ◽  
Mental States ◽  
Control Group ◽  
Terrorist Organizations ◽  
The Past

The paper presents the results of a study of mental states in persons prosecuted for terrorist activities, as well as a comparative analysis of their indicators with a control group selected from among ordinary youth of the Chechen Republic. The purpose of the study is to identify the characteristics of mental states, as well as the leading signs of anxiety, aggressiveness, frustration and rigidity, taking into account the presence or absence of an individual's criminal past associated with terrorist activities. As part of the experiment, 67 people were interviewed, 32 of whom were in the past active participants in terrorist organizations banned on the territory of Russia and at the time of the study are under investigation or are already serving a sentence for committed crimes.

scholarly journals The Impact of IFRS Changes on Companies’ Financial Indicators

2021 ◽  
pp. 2
Author(s):  
Inga Liutkevičiūtė ◽  
Ramunė Budrionytė ◽  
Rasa Subačienė
Keyword(s):  
Comparative Analysis ◽  
Financial Reporting ◽  
Negative Impact ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Indicators ◽  
Main Research ◽  
Financial Reporting Standards ◽  
The Impact ◽  
Legal Entities

The ever-changing economic environment changes the business conditions and performance and requires to reflect the changes on accounting information of legal entities. The development of International Financial Reporting Standards (IFRS) is a dynamic and complex process, which helps to provide fair and true information on legal entities. Although, it’s important to evaluate the changes of accounting standards by preparers of financial statements and the users of the information. The purpose of the research is to determine the impact of significant changes of international financial reporting standards on the financial indicators of the companies during 2017-2020 period. Research methods of comparative analysis of scientific literature and legal acts, content analysis, case analysis, grouping of information, systematization, comparative analysis and generalization were used. Main research results state that in 2017-2020 the key changes were related to three standards: IFRS 9 - Financial Instruments, IFRS 15 - Revenue from Contracts with Customers and IFRS 16 - Leases. The study of the impact of the application of the new standards on the financial indicators of 24 Lithuanian listed companies revealed that the new IFRS 16 had the greatest impact on the financial indicators of the companies. The first time, the application of IFRS 16 had a significant impact on 6 of the 24 companies analysed. There was a negative impact on liquidity and solvency ratios, working capital, return on assets and the turnover of assets.

scholarly journals 7.4. THE GENESIS OF THE MAIN FORMS AND DIRECTIONS OF LOGISTICS RESEARCH IN E -COMMERCE

2020 ◽  
Author(s):  
Е.А. Смирнова ◽  
Д. Чжао
Keyword(s):  
Comparative Analysis ◽  
Electronic Commerce ◽  
Government Agencies ◽  
Economic Relations ◽  
Management Models ◽  
The Creation ◽  
Legal Entities

В статье исследован генезис электронной торговли, которая эволюционно развивает дистанционный способ торговли. Проведен сравнительный анализ форм электронной торговли по составу участников. Определено, что участниками торгово-экономических отношений в электронной торговле выступают физические лица, юридические лица и / или государственные учреждения. При их взаимодействии образуются девять форм электронной торговли. В статье приведена характеристика каждой из рассматриваемых форм. Отмечено, что наиболее востребованными формами электронной торговли являются B2C, B2B и B2G. В статье рассматриваются направления логистических исследований электронной торговли, основанные на смене моделей управления и создании логистического контура для развития партнерских отношений. The article examines the Genesis of e-Commerce as a form of remote trade. A comparative analysis of e-Commerce forms by the composition of participants was conducted. It is determined that participants in trade and economic relations in electronic Commerce are individuals, legal entities and / or government agencies. When they interact, nine forms of electronic Commerce are formed. The article describes the char-acteristics of each of the considered forms. It is noted that the most popular forms of e-Commerce are B2C, B2B and B2G. The article discusses the directions of logistics research of e-Commerce, based on the change of management models and the creation of a logistics contour for the development of partnerships.

scholarly journals Konsep dan Sumber Hukum: Analisis Perbandingan Sistem Hukum Islam dan Sistem Hukum Positif

2021 ◽  
Vol 5 (2) ◽  
pp. 87-98
Author(s):  
M. Taufiq
Keyword(s):  
Comparative Analysis ◽  
Islamic Law ◽  
Inductive Method ◽  
Community Members ◽  
Positive Law ◽  
Definition Of ◽  
The Relationship ◽  
Made In ◽  
Legal Entities

The definition of positive law was law in the form of laws that regulate the relationship between humans and humans, or with legal entities, while the understanding of Islamic law was a system of 'obligations' and 'prohibitions' rather than specific laws. Islamic law was broadly defined by rules which were the result of understanding and deduction from the provisions revealed by Allah SWT to the Prophet Muhammad SAW. Therefore, the main sources of Islamic law were the Qur'an and Hadith. source of pure positive law from society. This was due to the retrieval or discovery of positive law using the inductive method. That was by observing the actions and attitudes of community members. From these observations, general regulations that bind the whole community were made. In this article, the author tried to explain further the analysis of the concepts and sources of the two laws, and their comparative analysis

Cartels and militias in Brazil in the system of modern hybrid wars

2021 ◽  
Author(s):  
Andrey Viktorovich Manoilo ◽  
Konstantin Sergeevich Strigunov
Keyword(s):  
Comparative Analysis ◽  
The State ◽  
Capitalist System ◽  
Industry Research ◽  
Brazilian State ◽  
Criminal Organizations

Aim. The aim of this work is to determine the mechanisms of the destructive influence of criminal organizations on the Brazilian State and the acceleration of their evolution under the influence of the narco-industry. Methodology. The study was conducted on the example of Brazilian criminal organizations and using The Trilateral Continuum "crime-terrorism-state". The methods of systemic and comparative analysis, synthesis, generalization and interpretation of the results were used. The mechanism of the destructive influence of criminal communities on the Brazilian State is revealed, The Trilateral Continuum is improved, and an explanation is given for the effect of the acceleration of the evolution of criminal communities under the influence of the narco-industry. Research implications. The results of the study significantly expand the understanding of the influence of criminal communities on the state, and also reveal the interdependence of the crisis of the capitalist system and the growth of the narco-industry which accelerates the evolution of criminal organizations.

On a Continuum of Roles: Women as Key Socialization Actors of Other Women in Al-Shabaab

2021 ◽  
Vol 2 (2) ◽  
pp. 121-142
Author(s):  
Eva Luna Nijenhuis
Keyword(s):  
Literature Review ◽  
Organizational Socialization ◽  
Current Knowledge ◽  
Terrorist Organizations ◽  
Criminal Organizations ◽  
Terrorist Organization ◽  
Role Of Women ◽  
Women's Role

In current research the role of women in terrorist organizations has remained largely underexposed. This article responds to the call to draw attention to the active women's role in terrorist organizations by uncovering how women in terrorist organizations, specifically Al-Shabaab, socialize with other women who enter or change roles within the organization. This has been done through a literature review, which integrates the insights drawn from papers on the role of women in terrorist organizations with current knowledge on organizational socialization. The research shows that women are active in a wide array of roles and that they should not only be viewed as passive victims. Furthermore, women already familiar with the terrorist organization are especially important for the socialization of female newcomers and their role in maintaining the terrorist organization should not be ignored. The article also sheds light on how the theory of organizational socialization could be improved. As the results provide a better understanding on how socialization might differ depending on the degree of autonomy the newcomer has and what insights it might provide for other criminal organizations.

scholarly journals Problems of legal status of medical organizations (in the aspect of taking into account the specifics of provision of medical services)

2021 ◽  
Vol 7 (1) ◽  
pp. 63-69
Author(s):  
S. S. Borodin ◽  
P. S. Kudasheva
Keyword(s):  
Comparative Analysis ◽  
Service Provider ◽  
Legal Status ◽  
Medical Personnel ◽  
Legal Regulation ◽  
Medical Services ◽  
Medical Field ◽  
Conceptual Apparatus ◽  
Legal Entities

The article analyzes the legal status of medical organizations, taking into account the specifics of provision of medical services. The main requirements for legal entities and medical personnel are identified, and a comparative analysis of Russian and foreign legislation regarding the permissive procedure for creating organizations in the medical field and the system of legal regulation of their activities is carried out. The authors came to the conclusion that it is necessary to adjust the norms of the current legislation in determining the legal status of medical organizations, develop a full-fledged conceptual apparatus in the medical field, coordinate a number of norms and eliminate contradictions in terms of establishing the rights and obligations of the service provider.

scholarly journals Who is More Violent in Extremist Groups? A Comparison of Leaders and Followers.

2019 ◽  
Author(s):  
Katarzyna Jasko ◽  
Gary LaFree
Keyword(s):  
United States ◽  
Political Violence ◽  
The United States ◽  
Future Research ◽  
Terrorist Organizations ◽  
Criminal Organizations ◽  
Leaders And Followers ◽  
Violent Acts ◽  
Fundamental Conclusion ◽  
Research And Policy

Few prior studies have examined the extent to which the behavior and characteristics of political extremists are related to their position within radical groups. In this paper we concentrate on one of the most fundamental distinctions in groups: that between leaders and followers. Our main goal is to investigate the comparative propensity of leaders and followers to engage in political violence. In a sample of individuals who have committed ideologically motivated political crimes in the United States (N = 1,331) we found that even though leaders were more ideologically committed to the group’s goals and ideologies, they were at the same time less likely to engage in violent acts. Moreover, we found that leaders in radical criminal organizations shared many characteristics with leaders in noncriminal organizations. Specifically, in comparison to followers, they were more often male, older, and they were more likely to belong to an ethnic majority. We consider implications for future research and policy of the fundamental conclusion that compared to leaders, followers in terrorist organizations are more likely to engage in violent acts.

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