Advocating for the Protection of Rights of Children and Women in Nigeria: An Appraisal

The protection of children and women in Nigeria is very critical because their integration in every sphere is a precedent to the growth and development of nations. However, they face diverse discrimination and violence because they are very vulnerable. The object of this study is to examine the rights of children and women by x-raying the various legal and institutional frameworks that provide for their rights, as well as dangers posed by taking their rights for granted. The work analyses factors that inhibit their protection and proffers a viable solution. In this paper, we adopt the doctrinal and empirical methods of legal research. The study discovers that despite a legion of legislation, children and women are exposed to many factors such as legal, social, economic, and obnoxious cultural practices. Further, the work reveals that inherent lapses are visible in our legal framework particularly the 1999 Constitution (as amended), Child‘s Rights Act and other relevant legislation. Accordingly, the work recommends for the eradication of factors that promote child and women abuse and review of relevant laws. The work further recommends for a serious synergy between the government and non-governmental organizations for the protection of children and women.

Legal Barriers and Quality Compliance in the Business of Biofertilizers and Biopesticides in India

Biofertilizers and biopesticides (together known as ‘biologicals’) hold the potential to increase farmers’ current agricultural productivity, while at the same time contributing to the soil’s ability to produce more in the future. However, the legal registration of microbial products and the operation of businesses dealing in biologicals face certain barriers, which ultimately affect the expansion and widespread use of these green products in Indian agriculture. By involving manufacturers, suppliers and traders of biologicals, as well as government officers dealing with biologicals in India, a study was conducted using participatory methods of semi-structured interviews, structured interviews and informal discussions. This article explores the participants’ perceptions and understanding of the barriers, obstacles and issues in the registration, licensing, proliferation and business operations surrounding the manufacturing, sale, trade, import, export, storage, use, and transport of microbial products. Numerous barriers to business and trade in microbial green products – biofertilizers and biopesticides – are identified. Nevertheless, certain weaknesses related to quality compliance and monitoring are also identified on the part of the manufacturers and suppliers of these biologicals, indicating that the government’s regulatory system must be more efficient and competent in handling these processes.

The Constitutional Hurdles to Exercise Secession Right and Arguments on its Inclusion in the Ethiopian Constitution

The right to self-determination is one of the human rights enshrined under the Ethiopian constitution. It is also one of the rights mentioned under ICCPR and ICESCR as well as the constitutions of different countries. Being unique to many other human rights instruments and constitutions in the world, the Ethiopian constitution includes the unconditional right to secession as a part of self-determination for every one of the ethnic groups (nations, nationalities, and people) in the country. As argued among many scholars, the inclusion of unconditional secession as a part of self-determination right in the Ethiopian constitution was based on the wrong narrative that nations, nationalities and people in the country were oppressed. Thus, it is a point of political debate between elites and became the major cause of widening the divergence among views of different political parties in the country. Of course, within the constitution, there are hurdles that can potentially deny exercising of this right. Therefore, this study qualitatively analyses the impracticability of secession and unacceptability of narratives to its inclusion in the constitution of the federal democratic republic of Ethiopia.

The Theory of Forms Without Substance a Romanian Legal Transplant Theory Ahead of its Time

Comparative law and legal history show us that law is dynamic, always in continuous development, change, or mutation. This dynamic dimension has become a central concern for the comparative law scholars. The circulation of legal models in the world (e.g. legal transplant, legal transfer, legal borrowing, legal migration) is an evergreen issue. This phenomenon has provoked numerous doctrinal disputes, which have been encapsulated in complex theories on its possibilities and impossibilities. In the present article, we will not explore the many modern theories regarding legal transplantation (or under other metaphors). Instead, we will go back in time, in the second half of the nineteenth century, to explore an interesting Romanian theory that seems to have anticipated a series of modern ideas regarding the purpose, possibilities, and impossibilities of the circulation of legal models in the world. Following this approach, the main conclusion will be resumed to the idea that the Romanian theory of forms without substance can be integrated within the modern theories of legal transplant.

Analysis of Criminal Activities Exploiting Social Media: With Special Regards to Criminal Cases of Wechat Fraud in Chinese Jurisdiction

Social media provide a more convenient way for daily communication and business transaction, while they are also exploited by potential criminals to perpetrate offenses of different natures. Fraud is one of the most frequently reported offenses, some of which involve the use of WeChat, an application now used by 846 million users worldwide. The article is designed to give a comprehensive statement of features, causes, and types of WeChat fraud currently existing in China. The article also formulates important countermeasures based on academic conclusions, law enforcement opinions as well as written criminal judgments collected from Chinese courts during the research.

Study on the Taxation of the Income Obtained from the Cryptocurrency Transfer

This article discusses a number of conceptual and practical issues regarding the taxation of the income coming out from the transfer of virtual currency. The individuals who earn constant money from cryptocurrencies (over 600 lei per year) have the obligation to report their income yearly and to pay the income tax and the health insurance contributions in certain situations. According to the provisions of the Tax Code, the gains from cryptocurrency transfers will fall into the category of the taxable income from other sources. For individuals, this income will be declared through the Single Taxation Statement during the year following the year of its realization. Specifically, the earnings from cryptocurrencies in 2019 will be declared in 2020. As long as an individual keeps his income from cryptocurrencies in the form of cryptocurrencies, without actually using them, he is not obliged to declare them and pay the income tax and the Social health insurance contribution for them.

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non – taxation, permanent establishment, business profits, residence criteria, arm's length principle, mutual agreement procedure, dispute resolution of tax conflicts. However, the problem of transfer pricing has more profound judicial and economic implications. The main objective of this paper is to evaluate and assess the underlying features and characteristics of transfer prices in the economical and judicial actual context. The operational objectives are related to a quid pro quo analysis regarding the fine-tuning aspects of transfer pricing in the digital taxation era. The case law presented in this article tackles the main problems of applying transfer pricing international regulation upon Romanian tax jurisprudence. The conclusion of this article highlights the need, mutadis mutandis, for a tax policy agenda revealing a strengthened fiscal and financial environment towards the creation of a new proper fiscal space.

Certain Considerations Regarding the Attributions of the Romanian Guardianship Court in the Protection of the Minors

The minors’ vulnerability led to the adoption of certain special means of protection. Among them, special protection measures and adoption play a special role. This paper analyses the Romanian court attributions, as guardianship court in the matter of these measures which are regulated by the dispositions of the Law no. 272/2004 republished, regarding the protection and promotion of children's rights and of the Law no. 273/2004 on the procedure of adoption, and it is intended to continue the paper on the same topic from the previous issue.

Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings

The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order. With a detached team of policemen, the tax authority will storm the premises of the taxpayer, vandalize, forcefully drive out the tax payer and seal up the premises. All these arrangements and decisions are done behind the taxpayer. This paper examined the constitutionality of the entire procedure for the recovery of tax due to the tax payer. The paper utilized doctrinal methodology in analyzing the extant laws and case laws as they relate to the subject matter. The paper submits that decisions under section 104 PITA are too weighty to be taken in the absence of the taxpayer. The paper, therefore, recommends some sort of judicial activism by judicial officers in exercising their discretion and accommodate the interest of the taxpayer.

Juvenile Justice: Genesis and Current State in Ukraine

In this paper, the problem of the functioning of the juvenile justice as a system of all parts of the state mechanism, that deal with the problems of protection and socializing of children is considered. It is determined that the protection of children's rights in Ukraine is an urgent question. That is why providing proper conditions for life, development and socialization of the younger generation has become one of the priorities for the state policy of Ukraine. Hence, juvenile justice is one of the most effective ways to protect the rights and interests of children and youth. However the tendencies of formation of the juvenile legal policy of the state influence whether legal regulation of children’s protection can be implemented in the legal system of the state to that extent that it promotes the development of children's protection. Thus, there is a necessity to analyze the genesis, development and the current state of the juvenile law in Ukraine taking into account the practice of foreign states and defining the further perspectives of the juvenile law.