The extraordinary rise in public debt in many nations during the recent global recession has reignited interest in the mechanisms of debt buildup. This circumstance has been especially disturbing in the Eurozone, where markets have questioned the viability of debt for those nations facing higher borrowing costs because of rising bond rates. Governments and supranational organisations implemented concerted fiscal consolidation measures in response to the perceived threats of contagion, with the goal of gaining control and solvency over stretched public budgets. Fiscal retrenchment is designed for governments to manage their public finances in times of economic/financial crises. This study examines the potency of fiscal retrenchment as an instrument of public debt management in Nigeria. The theory of Expansionary Fiscal Contraction (EFC) was adopted for the study. A documentary research design was used in the study. Findings of the study revealed that government borrowing to fund deficit-budgets has not corrected Nigeria’s fiscal problems but rather led to a vicious cycle of debts, that have spillover effects on present and future revenue prospects. The study recommends a reduction in government spending and an increase in taxes as appropriate fiscal measures to resolve the public debt crises in Nigeria.
It is indicated that, in the conditions of the developed civil world community, especially in the territory of modern Europe, recently the issue of criminal-legal provision of military security and various kinds of legally significant actions in the context of provision of military security have become an integral part of every person’s life. This definitely becomes especially relevant in the context of the unprovoked aggression of the Russian Federation against our country. The issue of criminal law enforcement of life activity is manifested in the scope of implementation of various military aspects in various spheres of safety of life activity of society. However, in the conditions of the Russian onslaught, the urgency is not just to improve the current legislative requirements, but also to fundamentally clarify the specific interpretations and definitions of the criminal law protection of the country’s military security, which were part of Moscow’s interests a long time ago - in the last century. The article highlights the peculiarities of the organization of criminal and legal provision of military security in Georgia and the Republic of Poland in the context of their comparison with Ukraine. The analysis of the Criminal Codes of Ukraine, Georgia and the Republic of Poland proved that the place of military criminal offenses in the system of criminal laws in these countries is different. Therefore, the criminal law norms regarding the provision of military security are contained in the legislation of all the listed countries, but they are fully and adequately codified in the best way only in the Republic of Poland. It has been established that the legislation of Ukraine regulates certain aspects of ensuring military security in our country under the conditions of the legal regime of martial law. Attention is drawn to the fact that domestic legal science needs a theoretical and legal understanding of the current state of legal relations in the military sphere, as well as a systematization of existing approaches to the conceptual and categorical apparatus of military criminal offenses.
Abstract
Money laundering and financial crimes pose a significant threat to the integrity and stability of South Africa’s financial system. This paper explores the application of artificial intelligence (AI) to detect and prevent money laundering in South African banking institutions. Through the implementation of big data technologies and data processing analytics, AI can enhance the detection and prevention of money laundering activities in South Africa’s banking sector. AI can be harnessed to improve the detection of suspicious activities, enhance accuracy of financial intelligence and adapt to evolving money laundering techniques. The paper also examines the benefits and challenges of implementing AI as an anti-money laundering (AML) measure in the South African banking sector. These include the need for quality data, integration with existing systems, regulatory compliance and ethical considerations. The paper further highlights the potential of AI in transaction monitoring, customer due diligence, outcomes-based risk assessment, and improved detection of suspicious transactions by analysing how AI can enhance the effectiveness and efficiency of AML measures. The importance of coordination between banking institutions, regulatory authorities and law enforcement bodies is also highlighted as an important component of leveraging AI to combat money laundering and related financial crimes in South Africa’s banking sector.
Law in general. Comparative and uniform law. Jurisprudence
The article is devoted to the theoretical and legal analysis of constitutional human rights and freedoms under martial law. The main attention is paid to the analysis of human rights, which may be limited during the war. The division of rights into absolute and relative rights is considered. It has been established that rights that cannot be limited under any conditions are absolute. The legal definition of the concept of martial law is analyzed. It was found that martial law is the main legal basis for restricting the constitutional rights and freedoms of a person and a citizen. It was noted that the grounds for introducing military service are threats to national security or the territorial integrity of the state. Mechanisms and guarantees aimed at protecting human rights under martial law are emphasized. It is noted that any restrictions on human rights must be justified, proportionate, and necessary to achieve the legitimate goals of security and protection of the state. It was noted that the establishment and provision of human rights and freedoms is the main duty of the state. Therefore, during the legal regime of martial law, the state cannot abandon its obligation to ensure human rights. Enshrining the list of rights that are not subject to restriction, even during martial law, is a constitutional guarantee of human and citizen rights. It has been proven that respect for human rights is a guarantee of state authority both at the national and international levels. The right to human life as the greatest value of the state is emphasized separately. It has been established that according to international customary law, the right to life is a fundamental human right. Attention is drawn to human dignity as an important and inalienable value. Protection of human dignity must be guaranteed both at the legislative level and at the level of public awareness. It was established that the protection of human rights under martial law is extremely difficult. Therefore, the development of mechanisms for the protection of human rights is particularly important for ensuring justice, the development of democracy and the restoration of peace in our country.
У статті виділено чинники, які визначають особливості нормативно-правого забезпечення підготовки персоналу Держприкордонслужби України. Розглянуто систему нормативно-правого забезпечення підготовки персоналу
Держприкордонслужби України та виокремлено вади, що негативно впливають на ефективність здійснення підготовки персоналу Держприкордонслужби України. Розглянуто можливі напрями удосконалення нормативно-правового
забезпечення підготовки персоналу Державної прикордонної служби України у сучасних умовах. Наголошується, на необхідності здійснення цілеспрямованих заходів із приведення діючих актів у сфері підготовки персоналу Державної прикордонної служби України в єдину систему та у відповідність до правотворчої техніки. Розглянуто способи систематизації та їх ефективність у контексті удосконалення нормативно-правого забезпечення підготовки персоналу Держприкордонслужби України.
Обґрунтовано, що найбільш ефективним способом удосконалення нормативно-правового забезпечення підготовки персоналу Держприкордонслужби України є систематизація у формі спеціальної кодифікації. Акцентується увага на необхідності прийняття кодифікованого нормативно-правового акту, який забезпечить комплексне регулювання відносин у сфері підготовки персоналу Держприкордонслужби України. Визначено, що законодавчим підґрунтям функціонування системи підготовки персоналу Держприкордонслужби України є закон України «Про Державну прикордонну службу України», проте декларативний характер відповідних положень закону не забезпечує умови для розвитку та удосконалення нормативно-правого забезпечення у сфері підготовки персоналу Держприкордонслужби України.
Підсумовується, що напрямами удосконалення нормативно-правового забезпечення підготовки персоналу Держприкордонслужби України у сучасних умовах є систематизація нормативно-правових актів, які регулюють підготовку персоналу Держприкордонслужби України та внесення змін та доповнень до Закону України «Про Державну прикордонну службу України» у частині правового регулювання підготовки персоналу.
Law in general. Comparative and uniform law. Jurisprudence
Este estudio tiene como objeto plantear los fundamentos adecuados en el Derecho español para instar la indemnización de los daños y perjuicios soportados por los titulares de centros sanitarios y hospitalarios privados como consecuencia de su obligada puesta a disposición de las administraciones públicas sanitarias durante la vigencia del estado de alarma decretado por el Gobierno de España para prevenir los efectos del contagio masivo del virus sars-CoV-2. Tanto el artículo 3.2 de la Ley Orgánica reguladora de los estados de alarma, excepción y sitio como el artículo 120 de la Ley de expropiación forzosa contemplan expresamente la obligación del Estado de indemnizar los daños y perjuicios que se ocasionen a los particulares perjudicados por la puesta a disposición de sus bienes y derechos. De esta forma, si las normas que prescriben la obligada puesta a disposición no contemplan, de manera expresa, la indemnización o la compensación resarcitoria a los particulares perjudicados, éstos tienen expedita la vía de la responsabilidad patrimonial de las administraciones públicas.
هدفت الدراسة الحالية الي اختبار درجة تأثير القيادة المتواضعة علي كل من: السلوك الابتكاري للعاملين، ورأس المال النفسي، وكذلك اختبار درجة تأثير رأس المال النفسي على السلوك الابتكاري للعاملين، وأخيراً اختبار مدي تغير درجة تأثير القيادة المتواضعة على السلوك الابتكاري للعاملين من خلال رأس المال النفسي كمتغير وسيط تداخلي بينهما، ولتحقيق أهداف الدراسة تم تصميم أداة الدراسة (قائمة الاستقصاء) وذلك لقياس متغيراتها. وتكون مجتمع الدراسة من جميع العاملين بشـــركات الهـــاتف المحمــــول بمحافظـــة ســـــوهاج، وتم أخذ عينة حجمها (227) من العاملين بالشركات محل الدراسة. وتوصلت الدراسة الي وجود تأثير ذات دلالة إحصائية للقيادة المتواضعة بأبعادها والمتمثلة في: الوعي الذاتي، والقابلية للتعلم، وتقدير العاملين، وانخفاض التركيز الذاتي على كل من: السلوك الابتكاري للعاملين، ورأس المال النفسي بأبعاده والمتمثلة في: الكفاءة الذاتية، والتفاؤل، والأمل، والمرونة بصفة اجمالية، ووجود تأثير ذات دلالة إحصائية لرأس المال النفسي بأبعاده والمتمثلة في: الكفاءة الذاتية، والتفاؤل، والأمل، والمرونة على السلوك الابتكاري للعاملين، وأخيراً اثبتت الدراسة وجود تأثير ذات دلالة إحصائية لأبعاد القيادة المتواضعة على السلوك الابتكاري للعاملين من خلال أبعاد رأس المال النفسي بصفة اجمالية كمتغير وسيط تداخلي بينهما بشـــركات الهـــاتف المحمــــول بمحافظـــة ســـــوهاج، وقام الباحث بتقديم مجموعة من الدلالات والتوصيات العلمية والعملية بناءً علي النتائج التي تم التوصل اليها.
Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures.
 The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees.
 Understanding the content of the wording "tax sphere" becomes possible as a result of the analysis of the definition of the sphere of legal influence of the Tax Code of Ukraine, which regulates relations related to the payment of taxes, fees, and their administration, determines the peculiarities of the legal status of taxpayers and fees, their legal opportunities, in particular rights, duties, competence of subjects of tax administration, fees, control bodies, regulates the procedure of responsibility for violation of tax legislation.
 Therefore, when we talk about the prevention of offenses in the tax sphere, we mean offenses related to the collection and administration of the payment of taxes and fees, violation of the procedure for the implementation of the rights of taxpayers and fees, rights, duties, competences of control bodies and subjects of the administration of taxes and fees, other violation of tax legislation.
 In the Tax Code of Ukraine, the legislator outlined the content of tax offenses, which should be understood as illegal actions committed by taxpayers, tax agents, their officials and officials of control bodies, which lead to non-fulfillment or improper fulfillment of the requirements of tax legislation, the control of which is entrusted to regulatory authorities. At the same time, the possibility of applying financial, administrative and criminal liability for tax offenses is determined.
 Preventive and preventive influence is achieved by guaranteeing a balance between the legal possibilities and interests of taxpayers and the stability of the budget system, the competence of tax and other control bodies, and the possibility of satisfying the interests of the state and society in general. This is an important key to the functioning of the fiscal system. It is this balance that determines the content of restrictions on taxpayers in order to guarantee the state's performance of its main functions.
The article examines the legal regulation of hybrids of criminal proceedings in martial law. In the course of the problem, it is noted that one of the ways to optimize the legal regulation of criminal proceedings is to «merge» them by combining the relevant procedural tools. At the same time, it is noted that the legislative «combination» of criminal procedural actions during martial law may have a negative impact on ensuring the rights and freedoms of a person prosecuted. During the presentation of the main material it is noted that the greater the range of procedural means covered by investigative (investigative) action, the more evidence can be obtained in a situation where there is no safe access to the crime scene, there is a shortage of physical, technical and time resources, threat of active hostilities, etc. Attention is drawn to the fact that the value of hybrids of criminal procedural actions during hostilities lies in the fact that they are able to obtain the necessary evidence in any non-prohibited way in criminal proceedings. The «free combination» of criminal procedural means is considered more effective for the purposes of proving in a state of martial law than the implementation of certain formalized investigative (search) actions. It is emphasized that legislation may allow the use of «free» hybrids of procedural action, provided that such hybridization does not pose a risk of unlawful restriction (violation) of human rights and freedoms in criminal proceedings. In the event of a risk of unlawful restriction (violation) of human rights and freedoms, any hybridization of criminal proceedings should be prohibited by law. An exception is the situation in which a person in respect of whom a hybrid of criminal procedural actions is carried out is provided with effective procedural guarantees of rights and freedoms. It is emphasized that without the provision of effective procedural guarantees, it is not possible to talk about the use of hybridization of procedural actions against a person who is actually suspected or may be prosecuted in the future.
Abstract In an effort to assist in the better understanding and implementation of the UNCITRAL Model Law on Secured Transactions (including its provisions on the registration of notices with respect to security interests) and the Model Inter-American Law on Secured Transactions with the Model Inter-American Registry Regulations, this article compares and briefly explains their key provisions.
En Colombia, de conformidad con el artículo 374, la Constitución Política podrá ser reformada por el Congreso mediante un acto legislativo, por una asamblea constituyente o por el pueblo mediante referendo; sin embargo, la Corte Constitucional realiza actos de construcción jurídica cuya consecuencia es una mutación en la Constitución a través de la creación de normas implícitas como es el caso del estado de cosas inconstitucional, que da lugar al establecimiento de una nueva regla constitucional. Lejos de considerar que la interpretación del derecho es abiertamente discrecional o que, como lo manifiestan algunos autores (Suárez-Parra, 2007; López, 2011), la Corte Constitucional colombiana “legisle” o genere inseguridad jurídica, la creación de derecho en sede interpretativa es algo que no genera incompatibilidad con nuestra cultura jurídica, tal como lo indican Kelsen (1982), Tarello (2013) y Gómez (2018). La tesis planteada consiste en comprobar que los argumentos de la interpretación de la Corte corresponden con la teoría del escepticismo interpretativo del realismo genovés, aplicado a la figura de declaratoria de estado de cosas inconstitucional, cuyo fin es proteger los derechos fundamentales de la población Wayúu en La Guajira, especialmente el derecho a la alimentación en las sentencias de la Corte Constitucional de Colombia (T-302 de 2017, T-359 de 2018).
Law in general. Comparative and uniform law. Jurisprudence
Abstract The aim of this article is to inquire whether contract law can operate in a state of affairs in which artificial general intelligence (AGI) exists and has the cognitive abilities to interact with humans to exchange promises or otherwise engage in the sorts of exchanges typically governed by contract law. AGI is a long way off, but its emergence may be sudden and come in the lifetimes of some people who are alive today. How might contract law adapt to a situation in which at least one of the contract parties could, from the standpoint of a capacity to engage in promising and exchange, be an AGI? This is not a situation in which artificial intelligence (AI) operates as an agent of a human or a firm, a frequent occurrence right now. Rather, the question is whether an AGI could constitute a principal—a contract party on its own. Contract law is a good place to start a discussion about adapting the law for an AGI future because it already incorporates a version of what is known as weak AI in its objective standard for contract formation and interpretation. Contract law, in some limited sense, takes on issues of relevance from the philosophy of the mind. AGI holds the potential to transform a solution to an epistemological problem of how to prove a contract exists into solution to an ontological problem about the capacity to contract. An objection might be that contract law presupposes the existence of a person who the law recognizes as possessing the capacity to contract. Contract law itself may not be able to answer the prior question of legally recognized personhood. The answer will be to focus on how AGI cognitive architecture could be designed for compatibility for human interaction. This article focuses on that question as well.
Wim Lambrechts, Semen Son-Turan, Lucinda Reis
et al.
Transport and logistics activities contribute heavily to global sustainability problems, yet the implementation of corporate social responsibility and sustainability reporting in the sector lags behind. This paper aims to analyze sustainability reporting in the logistics sector, with focus on environmental, social and economic indicators. An extensive operationalization of sustainability indicators is used to examine and analyze the sustainability reports of 52 organizations in the logistics sector worldwide. Results show that the sector does not agree on the materiality of sustainability indicators. Furthermore, sustainability reporting seems to be incompatible with daily operations, leading to obscurity in reports. This contrast, between the necessary existence of organizations in the logistics sector and their undesirable environmental and social effects, calls for future research into how organizations are coping with this paradox. A viable way forward is needed in order to ensure materiality in the sectors’ efforts toward sustainability reporting.
Transportation and communication, Management. Industrial management
In this article, inter-State relations are approached from a juridical-economic perspective to identify the origin for excessive transaction costs in this area. The political and administrative decisions made at the international level and the problems that come with the actions adopted are analyzed without a rational examination of the regulations in question. This article focuses on the study of the most favored nation clause, a figure of International Commercial Law enshrined in the General Agreement on Tariffs and Trade.
Law in general. Comparative and uniform law. Jurisprudence
Katherine Roxana Barba Lucero, Paola Alexandra Yánez Noroña, Patricia Hernández Medina
et al.
La presente investigación tuvo como objetivo la comparación entre las competencias adquiridas por los contadores auditores egresados de la Universidad Técnica de Cotopaxi, UTC, y las requeridas por el mercado laboral. Para el estudio se empleó una encuesta aplicada a los titulados y dos tipos de entrevistas, una a los docentes de la carrera y otra a los empleadores. En el caso de los titulados se trabajó con la cohorte 2015 conformada por 115 graduados. En cuanto a las entrevistas a los directivos de talento humano o dueños de empresas se tomó en consideración el muestreo no probabilístico por juicio. En lo que respecta a los Docentes de la carrera se efectuaron 8 entrevistas con 6 preguntas abiertas. Los principales resultados muestran que la gran mayoría de los titulados se encuentran trabajando en diversos sectores, satisfechos en promedio con la remuneración percibida y con los conocimientos adquiridos a lo largo de la carrera. Adicionalmente, reflejan que los contenidos de las asignaturas de la carrera de Contabilidad y Auditoría son cónsonos con los requerimientos del mercado laboral en cuanto a conocimientos, sin embargo, los resultados de aprendizaje definidos en los sílabos de las asignaturas no permiten evaluar en su totalidad si los titulados han adquirido las actitudes, habilidades y conocimientos definidos como competencias.
Economics as a science, Law in general. Comparative and uniform law. Jurisprudence
The paper reports on a survey into the linguistic needs of law professionals in four European countries, with the aim of identifying their views on the importance and their use of foreign language skills as well as their preferences for ELP course content. The data, obtained from a questionnaire survey of 536 legal professionals from Poland, the Czech Republic, Croatia and Germany, show that while the respondents agree on many of the major points, there are also some differences conditioned by the respondents’ age and the specific tasks they perform in the legal profession. The article argues that these variables have to be taken into consideration in the LSP context because they determine some of the specific needs that need to be addressed in Legal English instruction. It is suggested that the findings about the lawyers’ self-perceived importance and preferred styles of learning are highly relevant for LSP practitioners, particularly when designing Legal English programmes and testing materials.
Language. Linguistic theory. Comparative grammar, Comparative law. International uniform law
Статья посвящена государственно-правовым процессам и развитию Республики Абхазия в XX ‒ начале XXI вв. Рассматривается конституционно-правовой статус
Абхазии в составе советской государственности, изучается ее генезис в рамках национального строительства. Поднимается историко-правовой дискурс государственных, политических и правовых процессов. Проводится правовой анализ статуса Республики Абхазия в историческом и правовом аспекте последних десятилетий.
Jurisprudence. Philosophy and theory of law, Civil law
¿Es posible construir ciudad en contextos de alta violencia? Los marcos analíticos desarrollados por la criminología en América Latina no han tomado en cuenta contextos de alta violencia. El objetivo del artículo es caracterizar las dinámicas territoriales de los fenómenos de criminalidad, violencia e inseguridad, y su vinculación con el proceso de apropiación del espacio público. La voz de los ciudadanos, relevada a partir de encuestas, entrevistas y grupos focales, reclama por más ciudad. El espacio público es un lugar de intercambio y seguridad, que incluye no solo espacios de transporte seguros, sino también de recreación, descanso e incluso innovación artística. La importancia de la renovación urbana y el espacio público se enfatizan a lo largo del artículo, reconociendo menos probabilidad de desarrollo de iniciativas de gentrificación, que requieren inversión y consolidación de identidad simbólica y territorial. A pesar de los homicidios, de las extorsiones y el abandono gubernamental, los ciudadanos parecen reconocer lo sustancial de la vida en comunidad: la necesidad de ser ciudadanos, antes que solo habitantes de espacios marcados por la precariedad.
This paper explores student-teachers' understanding of the right to freedom of expression in education. Analyses of case law and legal principles affirm that the right to freedom of expression is an essential prerequisite to protect and promote democracy. Based on qualitative research, the empirical evidence indicates that although student-teachers are aware of the fact that the right to freedom of expression is not absolute and may be limited, they have a superficial knowledge of the application of this right. Student-teachers have a sense of the importance of the right to freedom of expression in a democracy, but they have not yet internalised the mechanism or process of balancing the right in praxis. This does not bode well as the school system will fail to be a market place of ideas. In order to enable learners to reach their full potential as critical thinkers and autonomous citizens in a developing democracy, it is imperative that teachers should understand and master the application of the right to freedom of expression in schools.
Law in general. Comparative and uniform law. Jurisprudence