Financial Interest Research Articles

Модернизация уголовного судопроизводства в контексте его либерализации для предпринимателей

When developing and adopting the Code of Criminal Procedure of the Russian Federation in 2001, it included separate norms aimed at improving the effectiveness of criminal proceedings — on the participation of a legal entity, on the seizure of securities. Currently, the legislative trend has changed, amendments to the CPC are aimed at liberalizing criminal proceedings against entrepreneurs who have committed crimes in the field of economic and entrepreneurial activity. In fact, they protect the financial interests of the state and the estate-professional group of entrepreneurs. The improvement of criminal procedure legislation should be based on the doctrine of criminal procedure, the modernization of the law pursuing someone’s financial interests can lead to unpredictable consequences.

Emergency Physicians’ Ethical Issues with Hospital Business Models

BackgroundThe changing hospital business model has raised ethical issues for emergency physicians (EPs) in a healthcare system that often prioritizes profits over patient welfare. For-profit hospitals, driven by profit motives, may prioritize treating patients with lucrative insurance plans and those who can afford expensive treatments. Private equity investors, who now own many for-profit hospitals, focus on short-term financial gains, leading to cost-cutting measures and pressure on EPs to prioritize financial goals over patient welfare. Nonprofit hospitals, mandated to provide charity care to the underserved, may fail to meet their community service obligations, resulting in disparities in healthcare access. ObjectiveThis review examines the ethical challenges faced by emergency physicians (EPs) in response to the evolving hospital business model, which increasingly prioritizes profits over patient welfare. DiscussionEmergency physicians face ethical dilemmas in this changing environment, including conflicts between patient care and financial interests. Upholding professional ethics and the principle of beneficence is essential. Another challenge is equitable access to healthcare, with some nonprofit hospitals reducing charity care, thus exacerbating disparities. EPs must uphold the ethical principle of justice, ensuring quality care for all patients, regardless of financial means. Conflicts of interest may arise when EPs work in hospitals owned by private equity firms or with affiliations with pharmaceutical companies or medical device manufacturers, potentially compromising patient care. ConclusionEmergency physicians must navigate these ethical issues while upholding professional ethics and advocating for patients' best interests. Collaboration with hospital administrators, policymakers, and stakeholders is vital to address these concerns and prioritize patient welfare in healthcare delivery.

The Influence of Financial Literacy, and Investment Knowledge on Investment Interest mediated by Investment Motivation

This study attempted to determine the influence of investment knowledge and financial literacy on capital market investing interest via investment motivation. All IDX Investment Gallery users in the Faculty of Economics and Business, University of Mataram, made up the study's population, and 85 Investment Gallery users were chosen as the study's sample using a purposive selection approach. Associative quantitative research is the term used to describe this sort of study. Smart-PLS 4 was utilized to process the data in this study, and the following tests were run: validity test, reliability test, R-Square, inner model, and path coefficient. The findings demonstrated that, while investment knowledge has a negligible impact on investment interest, financial literacy, and investment motivation have a favorable and considerable impact. Investment motivation is positively and significantly impacted by financial knowledge and literacy. Financial literacy and investment interest can be mediated by investment motive, but investment knowledge cannot.

Constitutional and Legal Regulations on Financial Security and the Security of the Financial Interest of the State in Regard to the Challenges of the 21st Century

Abstract This study demonstrates the interdependence of constitutional regulations and two types of state financial security: general financial security and the security of the financial interest of the state. An indication of these two types is possible due to existing legal regulations resulting primarily from constitutional regulations, but also from ordinary laws that allow for the analysis of the activities of public authorities in the field of collecting and spending public funds, in the budgetary, tax and banking contexts. The considerations discussed here are of particular importance due to the unstable political, economic, social and, above all, financial situation. In such difficult circumstances, it seems obvious that constitutional regulations should be the basis for ensuring the financial security of the state, while indicating to what extent the applicable provisions meet the challenges of the modern, unstable world. The considerations have been based primarily on the regulations resulting from the Constitution of the Republic of Poland, with an indication of which are the most important from the point of view of the adopted topic, the regulation of separate acts. In order to discuss the selected issues, it has also been necessary to refer to selected bibliographic items and court decisions. The study is selective and not comprehensive, constituting a stimulus for further research in this area.

Reading in the dark: Shifting governmentalities and the spatial dimensions of legible U.S. flood risk

Following the Great Mississippi Flood of 1927, U.S. private insurers abandoned flood coverage after deeming it incalculable, precipitating the National Flood Insurance Program (NFIP) in 1968. The NFIP continued to underwrite illegible risk in the public interest. For decades, hydraulic models were limited to simplified “one-dimensional” simulations ill-equipped to characterize uncertainty to the standard of market carriers. However, recent advancements in multidimensional characterization have galvanized the flood sector. The NFIP has licensed some of the most expansive 2-D models to date from eager tech firms; it has pledged to modernize its risk portfolio, invest in financing, and attract private carriers in order to “lift all boats” within the flood sector. This article intervenes by examining the “multidimensional turn” as a fix for “crises of calculation.” The article rejects teleological narratives crediting models for “changing how we think” about flood, and illustrates how underwriters enframe illegible floodplains as unruly problems. The incalculability of flood risk is an “insurantial logic” naturalized as a physical truth. Economic geographers have interrogated the materiality of such truths as integral to the production of nature under capitalism. The article examines how invested state and non-state actors operationalize impediments to legible risk to realize their financial interests. It further argues that FEMA’s costly efforts to realize an allusive market are undermined by intractable conflicts between pure-market and affordable coverage. The NFIP will likely continue to do the heavy lifting with respect to underwriting, and selective geographies of private coverage will mirror the drive for surplus value.

The Image of Nursing in Children's Books.

By Marni Kellogg, PhD, RN, CPN, CNE, and Mary R. McDonough, PhD, RN, C-EFM, College of Nursing and Health Sciences, University of Massachusetts Dartmouth, [email protected]. The authors have no financial interests or relationships to disclose.

MODERN APPROACHES TO THE DEFINITION OF "FINANCIAL SECURITY ENTERPRISES"

The high turbulence of the external and internal environment, as well as the existing threats and risks that have an impact on the stability of the functioning of enterprises, together with the emergence of new factors, encourage enterprises to search for more effective tools and mechanisms to increase the level of their own financial security. The purpose of the article is the analysis of existing approaches to the definition of "financial security" and the study of the main tasks facing the company's financial security system. Methods. Abstract methods are used in the article - for the sake of theoretical generalizations and research conclusions, as well as analysis and synthesis - during the systematization of scientific approaches and the identification of the essential characteristics of the financial security of the enterprise. Results. The article analyzes and structures theoretical approaches related to the category "financial security of the enterprise". The main aspects of the theoretical study of the financial security of the enterprise and their essential features are considered. His own vision regarding the definition of "financial security" is proposed, under which the author understands a system of measures and tools aimed at ensuring the financial interests of the enterprise and the growth of its market value, timely identification and leveling of risks to protect against potential threats. Scientific approaches to the definition of "financial security of the enterprise" that were reflected in the works of domestic scientists are systematized. As a result, the essential characteristics of this concept were identified, which included: reduced possibility of misuse of financial resources; a component of economic security of the enterprise; a state that ensures protection of financial interests from real and potential threats and characterizes financial balance, stability, solvency and liquidity; the ability to effectively and stably carry out its activities or to effectively use the enterprise's potential and resources; the enterprise's ability to independently develop and implement a financial strategy; a system of balanced development at the enterprise; risk management activities of the enterprise. Conclusion. The need and expediency of implementing a financial security system at the enterprise as an effective tool to ensure its stability and stable functioning is argued. The practical significance of the article lies in the use of theoretical generalizations and conclusions to build a structurally coherent understanding of the mechanism of financial security at the enterprise.

Volunteers in bioequivalence clinical trials: premises for participation. Part 1

Clinical trials, as an integral stage of the creation of any drug, require volunteers who are ready to go through the testing stage. Clearly, participation in a trial of any drug carries certain health risks, which makes it difficult to recruit volunteers. Development companies use various methods to stimulate potential participants, including regular monitoring of health status, creation of comfortable living conditions, free treatment, financial compensation for risks, etc. Particularly relevant for manufacturing companies is the recruitment of volunteers in case of conducting a bioequivalence phase study, when an already known drug, planned for release under a different brand (name), is being tested. The article presents the results of interviews with volunteers in order to study their motivation to participate in clinical trials of the bioequivalence phase, their experience of such participation, as well as opinions regarding the organization of clinical trials in the Russian Federation. The results of the study demonstrate a high level of interest among the volunteers to regularly participate in bioequivalence studies due to their relative safety for health, as well as financial interest and comfortable organization of the trial process. The socio-demographic profile of the “bioequivalence phase volunteer” is described, and the tendency towards the formation of a community of volunteers with experience of repeated participation in clinical trials for financial reward is identified.

(242) Medicare Beneficiaries with Erectile Dysfunction Who Receive Inflatable Penile Prosthesis: A Real-World, Downstream Revenue Analysis

Abstract Introduction Erectile dysfunction (ED) has a significant negative impact on the quality of life of patients, while also presenting challenges due to the limited access to effective treatment options. Given ED is recognized as a precursor for other chronic health conditions, increasing patient access to ED treatment through men’s health programs may provide economic benefits to a healthcare system through revenue generated from subsequent patient care for other comorbidities. Objective This study quantified the incremental downstream revenue generated from treating men with ED with an inflatable penile prosthesis (IPP) compared to men without ED. Methods This retrospective study used the 100% Medicare Standard Analytical Files to identify men aged 65 years or older with ED who underwent IPP implantation (Current Procedural Terminology 54405) in a hospital outpatient setting between January 1, 2016 and December 31, 2021. To capture 5-year downstream revenue, patients were required to have continuous Medicare Parts A and B enrollment for 12 months pre-index IPP and five years post-index IPP discharge date. Propensity score matching (PSM) was used to match men with ED who received an IPP to men without ED based on demographic and clinical characteristics. Revenue was defined as the sum of the payment for patient services received by hospitals from Medicare, other payor paid amounts, and patient deductibles, copayment, and coinsurance. The total revenue generated was estimated as follows: 1-year pre-IPP, 1-year post-IPP, and 5-year cumulative post-IPP. The 1-year and 5-year downstream revenue was captured post-IPP discharge date and excluded the revenue generated from the index IPP encounter. Revenue was inflated to 2022 US dollars. The mean values and their corresponding standard deviations (SD) were reported. Results Before PSM, the study identified 3,367 men with ED who received IPP and 10,609 men without ED or IPP (mean age: 70; White: 77% vs 79%; Southern region: 53% vs 45%; and Elixhauser comorbidity index score ≥3: 21% vs 20%). Among men undergoing IPP, the average revenue generated was $6,152 (SD: $12,934) at 1-year pre-IPP and $7,898 (SD: $17,794) at 1-year post-IPP. After PSM, the men with ED who received IPP showed a significantly higher 5-year cumulative revenue (n=2,905; mean=$34,571 [SD=$50,234]) compared to the men without ED (n=7,462; mean=$3,189 [SD=$11,527]), respectively. The 5-year cumulative average revenue varied by type of diagnosis: circulatory disease (n=1,597; cost difference=$10,258), urology (n=1,358; cost difference=$2,013), diabetes diagnosis (n=562; cost difference=$2,646), and prostate cancer diagnosis (n=551; cost difference=-$1,043). All statistical analysis results post-PSM are significant at p-value less than 0.05. Conclusions Men with ED who received IPP generated substantially higher revenue for the healthcare system over a 5-year period, nearly ten times as much, compared to men without ED, excluding the initial cost of the IPP procedure. These findings emphasize the financial implications of implementing an advanced ED program aimed at improving access to necessary care for these patients. Healthcare facilities can leverage these insights to effectively allocate resources to deliver critical healthcare to men with ED. Disclosure Yes, this is sponsored by industry/sponsor: Boston Scientific. Clarification: Industry initiated, executed and funded study. Any of the authors act as a consultant, employee or shareholder of an industry for: This study was funded by Boston Scientific. Abimbola O. Williams, Sirikan Rojanasarot, Gregory Moore, Alysha M. McGovern, Liesl M. Hargens, and Erin Turner are employees of Boston Scientific. Paurush Babbar is a practicing urologist at The Urology Group in Cincinnati, Ohio and discloses no financial interests. Andrew Sun is a practicing urologist at Urology Partners of North Texas and serves as a consultant for Boston Scientific, Endo Pharmaceuticals, and Marius Pharmaceuticals. Paurush Babbar and Andrew Sun were not compensated for their participation in this study.

THE REFLECTION OF PARTY POLITICS IN THE FORMULATION OF PUBLIC HEALTH POLICIES - THE REALITY OF CUIABÁ - MT

The article on screen is about the Reflection of Party Politics in the Formulation of Public Health Policies based on the reality of Cuiabá-MT, as a result of a process of precariousness in the provision of public health care, both in economic and subjective aspects, in neoliberal societies. Neoliberalism refers to a political and economic conception doctrinally situated in the idea of ​​market deregulation, commercial and, in particular, financial opening, in addition to the reorganization of the role of the State, which abandons the role of promoting social well-being and makes a commitment to maintaining the market and competition. The article aims to highlight the influence of party politics as an action that seeks to combat any and all types of serious public policy, since party politics erodes the democratic aspect of access to social rights, among which health is found. inserted. Methodologically, this is a bibliographical research whose theoretical basis focuses on authors who study the topic. The research points out that party politics, through capitalism, by appropriating neoliberal premises characterized by the predominance of financial interests, the deregulation of markets, the privatization of state-owned companies, and the abandonment of the welfare state intensifies inequality. between people, directly affecting public health policies. From a neoliberal perspective, it is clear that inequality is the stimulant that makes the most talented rise and stand out, thus “helping” the general progress of society, as can be seen in the scenario presented by the process taken over by party politics in the Brazil and in Cuiabá -MT in the public health scenario.

Drug Promotions Between Ethics, Regulations, and Financial Interests.

The promotion of the latest medicines produced by the pharmaceutical industry is an important issue both from an ethical point of view (the level of accessibility, the way research is carried out) and from the point of view of marketing and especially from the lobbying issues raised. The ethical dilemmas raised by the promotion of new drugs revolve between the need to discover new molecules important for treating a wide range of diseases and the need to establish a battery of ethical rules, absolutely necessary for regulations in the field to be compliant with all ethical principles. A literature search was conducted through PubMed, MEDLINE, Plus, Scopus, and Web of Science (2015-2023) using combinations of keywords, including drugs, medical publicity, and pharma marketing plus ethical dilemma. The promotion of medicines is governed by advertising laws and regulations in many countries, including at EU level, based on the need for countries to ensure that the promotion and advertising of medicines is truthful, based on information understood by consumers. The ethical analysis of the issues raised is more necessary and complex as the channels used for promotion are more accessible to the population, and the information, easier to obtain, can be the cause of increased self-medication and overeating. Large amounts of money invested in the development of new molecules, but also the risk of scientific fraud through manipulation of data during clinical trials, selective or biased publication of information can have repercussions on the health of the population. The development of new pharmaceutical molecules is necessary to intervene and treat as many conditions as possible, but marketing must not neglect the observance of ethical principles. The promotion of medicines should be the attribute especially of the medical staff, which should also be a mandatory part of the mechanism for approving the marketing methods and means used by the pharmaceutical companies.

New OTC Derivative Instrument for BRI Grand Strategy Integration: Case of ‘China, Mongolia and Russia’

The Belt and Road Initiative is an economic integration plan. But at regional level, the financial capabilities of route countries do not allow the implementation of the Belt and Road. This is the need for and creation of a new financial form. This study aims to theoretically justify a new financial form for economic integration—new type of over-the-counter derivative financial instrument. This adaptation addresses the case of the transport corridor ‘China–Mongolia–Russia’ and ‘resident status’ of the Joint Economic Zone that will serve as a guarantee for the financial assets of the Belt and Road companies and increase their financial sustainability and investment revival in regions. In general, this has a positive effect on the development of the accounting system and increases the financial and investment interests of business participants, which can lead to new forms of entrepreneurial activity and become a catalyst for improving the welfare of regions of China–Mongolia–Russia transport corridor, and it is in line with the goals and investment initiatives of the Belt and Road project.

Chemo- and optogenetic activation of hypothalamic Foxb1-expressing neurons and their terminal endings in the rostral-dorsolateral PAG leads to tachypnea, bradycardia, and immobility.

Foxb1 -expressing neurons occur in the dorsal premammillary nucleus (PMd) and further rostrally in the parvafox nucleus, a longitudinal cluster of neurons in the lateral hypothalamus of rodents. The descending projection of these Foxb1+ neurons end in the dorsolateral part of the periaqueductal gray (dlPAG). The functional role of the Foxb1+ neuronal subpopulation in the PMd and the parvafox nucleus remains elusive. In this study, the activity of the Foxb1+ neurons and of their terminal endings in the dlPAG in mice was selectively altered by employing chemo- and optogenetic tools. Our results show that in whole-body barometric plethysmography, hM3Dq-mediated, global Foxb1+ neuron excitation activates respiration. Time-resolved optogenetic gain-of-function manipulation of the terminal endings of Foxb1+ neurons in the rostral third of the dlPAG leads to abrupt immobility and bradycardia. Chemogenetic activation of Foxb1+ cell bodies and ChR2-mediated excitation of their axonal endings in the dlPAG led to a phenotypical presentation congruent with a 'freezing-like' situation during innate defensive behavior.

Central Bank Communication and Financial and Macro Variables: The Case of European Inflation Targeters

ABSTRACT This paper investigates the effect of central bank communication on financial (interest and exchange rates) and macro (inflation and production) variables in twelve European inflation targeters in 2012–2018. After deriving the tone and topics of communications from policy releases, a heterogeneous panel SVAR is estimated. The results show that the communication effect exists mostly for financial variables; a more pronounced response was found for domestic shocks. The study contributes to the literature by covering economies not at the center of the economic discussion, as well as utilzing a model which can address different types of shocks.

Separate theoretical and legal aspects of tax control of a lawyer in Ukraine

Professional activity in Ukraine, which involves the receipt of profit, income or fees, is subject to control by the state. Such control has a number of tasks, among which is the verification of the correctness of calculation and payment of the tax liability, the good faith performance of which depends on the success of the state and its financial stability. The financial interests of the state must be protected. Therefore, domestic national legislation contains the institution of tax control, which covers interaction with the control bodies of other states.
 Filling the budget is one of the priority tasks, thanks to which the financial basis of the state is established. Legal mechanisms are used, including tax audits. General conditions and rules are defined, compliance with which is a necessary condition for preventing the application of financial sanctions for violation of tax legislation. The object of inspection and the subject to be inspected are highlighted.
 A lawyer in Ukraine receives a fee from carrying out his professional activity, which means that he must keep tax and accounting records, fulfill his tax obligations in a timely manner and in full. A lawyer, like any other business entity, may be subjected to tax control measures through a tax audit of his activities. At the same time, taking into account the professional status, the tax audit of a lawyer may have its own characteristics, which directly relate to professional obligations, including in the area of attorney confidentiality. The lawyer’s proper performance of his professional duties is a guarantee of quality legal assistance and a measure of the client’s trust in the lawyer. Ensuring the conditions for the lawyer to fulfill and comply with his professional obligations meets the interests of the client and affirms the role of the legal profession in society. Conducting a tax audit and complying with the requirements of the tax inspector should not create threats or risks for the client, who reasonably expects that his confidentiality will be preserved by the lawyer. Therefore, this article is an attempt to outline and define certain theoretical and legal aspects of tax control of a lawyer in Ukraine.

Checklist of vascular plant species in Huangshui River Basin of Qinghai Province, China.

The Huangshui River Basin is one of the most important water sources in the Qinghai Province and is of great importance for ecological protection measures, agricultural irrigation and tourism. Based on previous studies and fieldwork related to plant species in China, this study presents comprehensive data on vascular plants distributed in the Huangshui River Basin of Qinghai Province.Ethical Compliance: All procedures performed in studies involving human participants were in accordance with the ethical standards of the institutional and/or national research committee and with the 1964 Helsinki Declaration and its later amendments or comparable ethical standards.Data Access Statement: Research data supporting this publication are available from the repository at located at https://www.scidb.cn/en/anonymous/QUpuZVEz.Conflict of Interest declaration: The authors declare that they have NO affiliations with or involvement in any organisation or entity with any financial interest in the subject matter or materials discussed in this manuscript. The checklist of plants includes ferns, gymnosperms and angiosperms, covering three phyla, five classes, 49 orders, 139 families, 709 genera and 2,382 species. It includes numerous Asteraceae, Gramineae, Rosaceae and Fabaceae along with statistical data on the number of species distributed in different regions. The dataset presented in this article provides important background information on vascular plants in the Huangshui River Basin and, therefore, plays a crucial role in the protection and management of plant resources in this region.

MODERNIZATION OF CRIMINAL PROCEEDINGS IN THE CONTEXT OF ITS LIBERALIZATION FOR ENTREPRENEuRS

Modernization of criminal procedure legislation, which is most often im-plemented during codification, is always, according to the legislator’s plan, aimed at the public good. Criminal policy can also be aimed at increasing the effectiveness of coun-tering crimes that most threaten social and public peace. When developing the Code of Criminal Procedure of the Russian Federation in 2001, it included norms aimed at im-proving the effectiveness of criminal proceedings — on the participation of a legal entity, on the seizure of securities. Currently, the legislative trend has changed, amendments to the Code of Criminal Procedure of the Russian Federation are aimed at liberalizing criminal proceedings against entrepreneurs who have committed crimes in the field of economic and entrepreneurial activity. The circle of persons belonging to the members of the management bodies of commercial organizations and individual entrepreneurs is defined in detail. It is regulated in detail what is included in the definition of compensa-tion for damages in cases of tax crimes in the event of termination of criminal prosecution. All these amendments are aimed at increasing the procedural guarantees of the estate- professional group of entrepreneurs. In fact, they protect the financial interests of the state. The improvement of criminal procedure legislation should be based on the doctrine of criminal procedure, the modernization of the law pursuing someone’s financial inter-ests can lead to unpredictable consequences.

Сбор эйсфоры в Аттике второй половины IV в. до н. э. по данным договоров об аренде теменосов

The article deals with the problem of organizing the system of collecting the eisphora (emergency tax) in Attica in the second half of the IV century BC. The problem of the payment of the eisphora in Athens in the middle of the IV century BC is one of the most difficult in historiography, primarily for the reason that a small number of sources have survived to our time, thanks to the information of which it is possible to study this question. At the same time, this topic is very relevant, because at all times the taxation system has been very important for citizens, since it affected their own, first of all, financial interests. In modern historiography, there are separate works devoted to the problem of levying this type of tax. As a rule, the authors pay special attention to the principles of payment of the emergency tax in Athens, consideration of its distribution among the civilian population and meteks. At the same time, the research literature does not address the issue of paying an emergency tax during an economic transaction. As the main source, researchers use the information of ancient authors and some epigraphic information, without involving in the study of the inscription on the leasing of sacred lands. In this regard, the purpose of this article is to consider the system of levying an extraordinary tax on the territory of Attica in the second half of the IV century BC, using as the main source the texts of contracts on the leasing of temenos (sacred lands). This epigraphic material is of particular value in the study of this issue, since it contains information about how the collection of an extraordinary tax from the participants of the lease of land belonging to the gods and heroes took place. Based on the study of the text of the lease agreements of sacred lands in Attica of the second half of the IV century BC, the author comes to the conclusion that the collection of the eisphora was carried out not only in the center of the Athenian polis, but also in its Attica region. A comparative analysis with the information of ancient authors allows us to establish that the eisphora, as a rule, was charged in accordance with the valuation of the property. The use of the prosopographic research method allows the author to establish that the payment of the emergency tax was imposed on tenants, citizens with a high social status. In addition, analyzing the epigraphic material, it comes to the conclusion that the majority of taxpayers of the euphora are collectives of citizens (demes, religious communities), and not individual citizens of the ancient Greek polis. In general, it is concluded that the payment of the eisfora was carried out not only by private individuals, but also by entire collectives of citizens who participated in economic transactions, in particular, the lease of sacred lands. In Attica there were special officials (demarchs, treasurers) who supervised the timely introduction of the eisphora.

Rządy prawa jako straszak: spory o tzw. mechanizm warunkowości

The rule of law principle is one of the pillars of contemporary liberal democracies. It is also a common value shared by the individual member states and the European Union. A vital element of the rule of law is to ensure access to effective legal protection carried out by independent, impartial and independent courts.Despite nominally existing axiological unity, as well as formally adopted high standards of justice in Poland and the EU, a dispute over the understanding of the rule of law begin in late 2015. The main focus of the conflict has been the profound changes to the Polish judicial system. One of the unveils of the crisis came to light with the work on the EU budget for 2021-2027, complemented by the Next Generation EU recovery programme and conditionality mechanism. The latter allows the EU to take special measures in cases when breaches of the rule of law principles affect or seriously risk affecting the EU budget or the EU’s financial interests. The conflict between the European Union and the Republic of Poland is primarily ideological and politically driven. The discrepancies with regard to the shape, meaning and principles of the third power seem to stem from the adoption of different paradigms –liberal and populist –in approaching the role of the judiciary in a democratic state.

The Implementation of Directive EU 2017/1371 (Known as the “PIF Directive”) on the Fight Against Fraud to the Union’s Financial Interests in Italian Law

The introduction of Directive 2017/1371, also known as the “PIF Directive”, represents a significant outcome of the European Union’s efforts to harmonise criminal laws across Member States, aimed at enhancing the fight against financial fraud and safeguarding the EU’s financial interests. However, this Directive has had a complex and sometimes problematic impact, especially within the Italian legal system, which is characterised by intricate categories of criminal law not easily adaptable to EU directives. A key point of contention revolves around the disparity between the original intent of the PIF Directive and its actual execution. The limited jurisdiction of the EPPO has influenced the efficacy of criminal sanctions and the concrete prosecution of offenses. While the Directive could have been a catalyst for greater criminalisation, the legal framework and the practical execution have fallen short of expectations. The European Union has provided theoretical directives without establishing adequate legal groundwork for the development of truly impactful criminal policies. This phenomenon of a “gap between intentions and implementation” is not unprecedented within the Italian legal system and necessitates a thorough reflection on how to reconcile EU regulations with national legal structures and improve the efficacy of implementing such directives within the Italian jurisdiction.