scholarly journals Grey market of gambling in Poland – Counteraction and Forecasts

2021 ◽  
pp. 54-77
Author(s):  
Piotr Wiśniewski
Keyword(s):  
Public Finance ◽  
Shadow Economy ◽  
Basic Research ◽  
Complex Nature ◽  
Legislative Process ◽  
Test Methodology ◽  
Legal Method ◽  
Market Competitiveness ◽  
Grey Market ◽  
Definition Of

The article relates to the dynamics of change of the grey market of gambling in Poland. The meaning of legal regulations concerning organisation of gambling and gaming tax within the mechanism to prevent shadow economy of gambling constitute the basic research issue. Its purpose is to identify legal solutions that effectively protect public finance. A broad definition of the phenomenon of the grey market of gambling comprising distortion of the market competitiveness mechanism for the business makes allowance for its consequence in the form of tax gap, which is a real loss for the public finance. Multidimensional, complex nature of gambling justifies diversification of test methodology and application of a dogmatic-legal method. The selected model of scientific cognition is based on an intuitive-synthetic assumption that the gambling matter is not completely recognisable due to the dynamics of the occurring processes. The available statistical works that give rise to the conclusions related to the effectives of the adopted legal solutions have empirical value. The efficiency of legal solutions enhancing the attractiveness of legal gambling activities, which guarantee cash flow transparency and ensure safety of gamers has been confirmed. Creating optimal conditions for conducting legal gambling activity is of basic importance when it comes to combating shadow economy of gambling. Decreasing tax rates along with tax bases has a stimulating impact on the increase of the number of entities operating in a legal manner on the gambling market. Prohibitive solutions related to determination of the access to legal gambling services inadequate in relation to the demand fail to comprise efficient counteraction measures for the grey market of gambling. The absence of unambiguous criteria for estimation of the size of the grey market of gambling limits the cognitive possibilities. The available data allow for an optimistic conclusion that the grey market of gambling in Poland is gradually decreased. However, the forecasts exclude the anticipated elimination of the entire phenomenon, making allowance for cross-border nature of games on the Internet, technological progress used by the unfair businesses and difficulties of legislative process in the scope of gambling. The author of the paper hopes that the presented considerations may comprise material helpful in the course of further scientific research.

Europejska definicja mikro, małych i średnich przedsiębiorstw jako instrument polityki rozwoju sektora przedsiębiorstw – doświadczenia, postulaty i wnioski na przyszłość

2020 ◽  
pp. 49-60
Author(s):  
Dariusz Kowalski
Keyword(s):  
Small And Medium Enterprises ◽  
Basic Research ◽  
Case Law ◽  
Main Research ◽  
Advantages And Disadvantages ◽  
Legal Method ◽  
Definition Of ◽  
Medium Enterprises ◽  
Specific Definition ◽  
The Eu

The subject of the article is the issue of separating micro, small and medium enterprises (SME) from the general economy which due to their small size encounter market barriers hindering their development. The basic legal instruments in this matter is the definition of the SME sector at the level of the EU regulations. The purpose of the analysis is to look for advantages and disadvantages of the existing definition, as well as to refer to the selected ideas of its modification, considering European Union case law. The main research hypothesis is: regarding the importance of SME’s definition for the EU economy, the changes that must be made in the analysed concept must take into account the existing economic conditions as well as the previously available use of the same definition by the institutions. However, it is equally important to identify the purpose for which the SMEs were separated under a specific definition. The purpose of this separation was to provide support for such SMEs, which they de facto need. The basic research method used in the article is the dogmatic and legal method. Its subject was the analysis of the content of normative acts, the EU case law, as well as reports and analyses in the field of the SME sector.

Fiduciary Principles in Investment Advice

2019 ◽  
pp. 144-165
Author(s):  
Arthur B. Laby
Keyword(s):  
Fiduciary Duty ◽  
Duty Of Care ◽  
Complex Nature ◽  
State Law ◽  
Fiduciary Duties ◽  
Legal Obligations ◽  
Standards Of Conduct ◽  
Investment Advisers ◽  
Definition Of ◽  
Investment Advice

This chapter examines the fiduciary principles governing investment advice. Fiduciary principles in investment advice are both straightforward and complex. They are straightforward because most investment advisers are considered fiduciaries and subject to strict fiduciary duties under federal and state law. Their complex nature arises from the fact that many individuals and firms provide investment advice but are not deemed investment advisers and, therefore, are not subject to a fiduciary obligation. This chapter first explains whether and when an advisory relationship gives rise to fiduciary duties by focusing on both federal and state law, as well as the individuals and firms that typically provide investment advice. In particular, it looks at certain persons and entities excluded from the definition of investment adviser and thus not subject to the Investment Advisers Act of 1940, namely broker-dealers, banks, and family offices as well as accountants, lawyers, teachers, and engineers. The chapter also considers fiduciaries under ERISA, the Investment Company Act, and the Commodity Exchange Act before discussing the fiduciary duty of loyalty and how it is expressed and applied in investment advisory relationships; the fiduciary duty of care and how it differs from other standards of conduct, such as a duty of suitability; and other legal obligations imposed on investment advisers and how those obligations relate to an adviser’s fiduciary duty. Finally, the mandatory or default terms with regard to an investment adviser’s fiduciary duties are explored, along with remedies available for breach of fiduciary duty.

scholarly journals Embryoid research calls for reassessment of legal regulations

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Markus Hengstschläger ◽  
Margit Rosner
Keyword(s):  
Stem Cells ◽  
Embryonic Stem Cells ◽  
Human Embryonic Stem Cells ◽  
Legal Status ◽  
Embryonic Stem ◽  
Basic Research ◽  
Human Embryos ◽  
Human Being ◽  
Legal Regulations ◽  
Definition Of

AbstractIt is known that in countries, in which basic research on human embryos is in fact prohibited by law, working with imported human embryonic stem cells (hESCs) can still be permitted. As long as hESCs are not capable of development into a complete human being, it might be the case that they do not fulfill all criteria of the local definition of an embryo. Recent research demonstrates that hESCs can be developed into entities, called embryoids, which increasingly could come closer to actual human embryos in future. By discussing the Austrian situation, we want to highlight that current embryoid research could affect the prevailing opinion on the legal status of work with hESCs and therefore calls for reassessment of the regulations in all countries with comparable definitions of the embryo.

scholarly journals ‘A transverse scar on the neck’ – psychosomatic approach in the differential diagnosis and surgical treatment of hyperthyroidism in post-war Finland

2021 ◽  
Vol 65 (2) ◽  
pp. 140-156
Author(s):  
Eve-Riina Hyrkäs
Keyword(s):  
Surgical Treatment ◽  
Psychiatric Patients ◽  
Differential Diagnostics ◽  
Historical Study ◽  
Complex Nature ◽  
Surgical Interventions ◽  
Somatic Illness ◽  
Post War ◽  
Definition Of ◽  
The Mind

AbstractIn the Finnish medical discussion during the middle decades of the twentieth century, the challenging differential diagnostics between hyperthyroidism and various neuroses was perceived to yield a risk of unnecessary surgical interventions of psychiatric patients. In 1963, the Finnish surgeon Erkki Saarenmaa claimed that ‘the most significant mark of a neurotic was a transverse scar on the neck’, a result of an unnecessary thyroid surgery. The utterance was connected to the complex nature of thyroid diseases, which seemed to be to ‘a great extent psychosomatic’. Setting forth from this statement, the article aims to decipher the connection between hyperthyroidism, unnecessary surgical treatment and the psychosomatic approach in Finnish medicine. Utilising a wide variety of published medical research and discussion in specialist journals, the article examines the theoretical debate around troublesome diagnostics of functional complaints. It focuses on the introduction of new medical ideas, namely the concepts of ‘psychosomatics’ and ‘stress’. In the process, the article aims to unveil a definition of psychosomatic illness that places it on a continuum between psychological and somatic illness. That psychosomatic approach creates a space with interpretative potential can be applied to the historiography of psychosomatic phenomena more generally. Further inquiry into the intersections of surgery and psychosomatics would enrich both historiographies. It is also argued that the historical study of psychosomatic syndromes may become skewed, if the term ‘psychosomatic’ is from the outset taken to signify something that is all in the mind.

Features of the legal status of subjects of Civil Law

2021 ◽  
Vol 28 (2) ◽  
pp. 181-188
Author(s):  
Iryna I. Banasevych ◽  
Ruslana M. Heints ◽  
Mariia V. Lohvinova ◽  
Oksana S. Oliinyk
Keyword(s):  
Legal Status ◽  
Civil Law ◽  
Historical Analysis ◽  
Legal Regulation ◽  
The State ◽  
Roman Law ◽  
Historical Method ◽  
Legal Method ◽  
Definition Of ◽  
Legal Entities

Theoretical and applied research of the features of the legal status of the subjects of civil law remains debatable today. Doctrinal and legislative analysis of this subject points to unresolved issues in this area. In particular, the provision on defining the state as a party to civil law remains controversial. There is no consensus on the definition of individuals and legal entities as subjects of civil law among scholars. Furthermore, the legal regulation of certain types of entities is somewhat unsystematic and chaotic. This is largely due to the insufficient development of theoretical issues related to the subjects of civil law. The above issues determine the relevance of the study of the features of the legal status of subjects of civil law. The purpose of the study is to investigate the features of the legal status of subjects of civil law based on doctrinal and legislative analysis. The study is based on a systematic approach, which lies in studying a complex system of relationships between subjects of civil law. Furthermore, the study is based on the laws and principles of dialectics, which contribute to the study of the legal status of the subjects of civil law. Systemic and structural-functional analysis was used to comprehensively describe the legal status of subjects of civil law. The historical method contributed to the study of the evolution of research on the subjects of civil law. The formal legal method helped identify the special features of the provisions of regulations concerning the subjects of civil law. With the help of the comparative legal method, the study analysed the provisions of the Civil Code of Ukraine in terms of regulation of subjects of civil law and such regulation was compared with other countries. The study defined the concepts and types of subjects of civil law and considered the features of the legal status of individuals, legal entities, as well as the state as a special participant of civil law. Special attention was paid to the historical analysis of the development of approaches to the definition of subjects of law, starting with Roman law

INSTITUTIONAL FRAMEWORK FOR REGULATING THE STATE FINANCIAL RESOURCES IN THE SUBJECTS OF THE RUSSIAN FEDERATION

2021 ◽  
Author(s):  
Елизавета Николаевна Валиева
Keyword(s):  
Public Finance ◽  
Russian Federation ◽  
The State ◽  
Institutional Framework ◽  
Financial Resources ◽  
The Russian Federation ◽  
Definition Of

В статье рассматривается проблематика общественных финансов. Дано определение государственным финансовым ресурсам. Охарактеризован процесс развития межбюджетных отношений в РФ, в результате которого формировался институт регулирования финансовых ресурсов государства. Сформулированы предложения, направленные на совершенствование данного института. The article deals with the problems of public finance. The definition of state financial resources is given. The process of development of interbudgetary relations in the Russian Federation, as a result of which the institution of regulation of financial resources of the state was formed, is characterized. Proposals are formulated aimed at improving this institution.

Zur Frage der doktrinellen Auslegung des Artikels 61 Pkt. 3 der Verfassung der Republik Kasachstan

2021 ◽  
Vol 67 (2) ◽  
pp. 133-144
Author(s):  
Ermek B. Abdrasulov
Keyword(s):  
Public Relations ◽  
Social Relations ◽  
Legal Regulation ◽  
Legislative Process ◽  
Legal Norms ◽  
The Law ◽  
The Republic ◽  
Definition Of ◽  
The Relationship ◽  
National Business

This article examines the issues of differentiation of legislative and subordinate regulation of public relations. It is noted that in the process of law-making activities, including the legislative process, practical questions often arise about the competence of various state bodies to establish various legal norms and rules. These issues are related to the need to establish a clear legal meaning of the constitutional norms devoted to the definition of the subject of regulation of laws. In particular, there is a need to clarify the provisions of paragraph 3 of Article 61 of the Constitution of the Republic of Kazakhstan in terms of the concepts "the most important public relations", "all other relations", "subsidiary legislation", as well as to establish the relationship between these concepts. Interpretation is also required by the provisions of p. 4 of Article 61 of the Constitution in terms of clarifying the question of whether the conclusion follows from mentioned provisions that all possible social relations in the Republic of Kazakhstan are subject to legal regulation, including those that are subject to other social and technical regulators (morality, national, business and professional traditions and customs, religion, standards, technical regulations, etc.). Answering the questions raised, the author emphasizes that the law and bylaws, as a rule, constitute a single system of legislation, performing the functions of primary and secondary acts. However, the secondary nature of subsidiary legislation does not mean that they regulate "unimportant" public relations. The law is essentially aimed at regulating all important social relations.

Defining an Adequate Dose of Acupuncture Using a Neurophysiological Approach – a Narrative Review of the Literature

2008 ◽  
Vol 26 (2) ◽  
pp. 111-120 ◽  
Author(s):  
Adrian White ◽  
Mike Cummings ◽  
Panos Barlas ◽  
Francesco Cardini ◽  
Jacqueline Filshie ◽  
...  
Keyword(s):  
Systematic Reviews ◽  
Acupuncture Treatment ◽  
Experimental Studies ◽  
Basic Research ◽  
Strong Argument ◽  
Treatment Protocols ◽  
Negative Results ◽  
Adequate Dose ◽  
Definition Of ◽  
Patient’S Perception

Many different styles of acupuncture practice exist, and lack of agreement on the optimal acupuncture treatment for any particular condition may mean that some patients do not receive the best treatment. This uncertainty also makes the negative results of sham controlled trials difficult to interpret. Unless we can be sure that both adequate acupuncture and an inactive sham were used in a particular trial, then that trial should not be interpreted as dismissing acupuncture for that condition. Acupuncture practice clearly involves much more than needling procedures, but there is a strong argument for elucidating the role of those needling procedure first. The components of acupuncture needling procedures have been described in the STRICTA document, but it is also clear that the patient's perception of needling is relevant for the outcome of treatment. We therefore recommend the concept of ‘dose’ of acupuncture needling, which should include both the stimulus given to the patient, and certain aspects of the patient's perceptions and response that are known to be linked to the subsequent therapeutic response. We propose the following definition of dose: the physical procedures applied in each session, using one or more needles, taking account of the patient's resulting perception (sensory, affective and cognitive) and other responses (including motor). The dose may be affected by the state of the patient (eg nervous, immune and endocrine systems); different doses may be required for different conditions. The constituents of an adequate dose can be established initially by clinical opinion and subsequently by empirical evidence from experimental studies, which may be either clinical or basic research studies. Systematic reviews which do not consider the adequacy of the acupuncture treatment may have unreliable conclusions. Out of 47 recent systematic reviews, only six have applied some criteria for adequacy. Five used a rating system or conducted a subgroup analysis, and one excluded studies from the analysis altogether if they did not meet criteria for adequacy. Research into what constitutes an adequate dose of acupuncture has long been neglected and is now urgent. Clinical studies that compare the effects of different treatment protocols are probably the most reliable source of evidence, and may also demonstrate a dose-response relationship.

scholarly journals Towards the determination of capabilities relevant for expert thinking

2006 ◽  
Vol 38 (1) ◽  
pp. 45-59
Author(s):  
Zora Krnjaic
Keyword(s):  
Complex Nature ◽  
Crystallized Intelligence ◽  
Domain Specific ◽  
Abstract Thought ◽  
Key Concepts ◽  
Definition Of ◽  
Systematic Education ◽  
Special Relevance ◽  
Complex Manner

The paper starts from the assumption that expert thinking is a complex manner of thinking of higher order, comprising higher mental functions and complex capabilities based on deep structures and knowledge patterns. It is a domain-determined and specialized thinking developed through systematic education. Particular aspects of ability, selected for this study, primarily concern the relation between abilities and knowledge and the relation between general and specific abilities. Particular emphasis was laid on the key concepts of the theories presented, relevant for the study of the complex nature of expert thinking. Special attention was paid to mediated intelligence and the process of systemogenesis of knowledge, Katel?s definition of crystallized intelligence, Gardener?s work on multiple intelligences in the context of knowledge and experience as well as Sternberg?s two-facet subtheory. The capability for abstract thought and the ability to select what is important as well as the domain of relevant specific capability are assumed to be of special relevance for understanding expert thinking and, as such, they were articulated and examined. Expert thinking-abstract, specialized and domain-specific, seems to be based on general and specific capabilities and their interaction.

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