Full Legal Research Articles

LA INCONCEBIBILIDAD DE LA POBREZA EN LA SOCIEDAD LIBRE. EL ARGUMENTO JURÍDICO.

Poverty, an open wound on humanity, is also a pending issue for libertarian political theory, the current of thought that advocates minimization of coercion, and thereby maximization of freedom, as an ideal of social organization. While libertarians have prolifically argued that a free society would be much more prosperous in all its strata, they have never sought to demonstrate so ambitious a proposition that such a society would become incompatible with the very phenomenon of poverty. This essay provides demonstration thereof by means of a legal-philosophical argument built upon the legal treatment that so-called famine theft would presumably receive in the non-statist legal community. Based on the primacy of human life and dignity over any other legal value, famine theft would constitute an exception to the inviolability of private property. Echoing the historical development of maintenance obligations arising from a family relationship, the evolutionary nature of decentralized law would gradually widen the range of material needs suitable to qualify as determinants of poverty, the presence of which would legitimize the resort to this exception. Likewise, it would spontaneously result in the voluntary articulation of social assistance networks, the contribution to which would be judicially recognized as a counter-exception to the admissibility of famine theft and similar behaviors—thus affording full legal protection of property.

Joint Liability: A Brief History of the Criminalization of Cannabis, Ganja, Marihuana and Marijuana in the Cayman Islands and Pathways towards Legalization or Decriminalization

Abstract This paper chronicles legislative developments in the Cayman Islands regarding the movement towards decriminalizing marijuana use and possession through various legislative measures. The exposition commences with an explanation on the nuanced contrast between decriminalization and full legalization. Subsequently, it delves into the historical evolution of legislation governing marijuana-related offences and offenders. Judicial interpretations arising from these statutory changes are also examined. Additionally, the article critically evaluates the legislative reforms pertaining to the expungement of offences associated with marijuana. Finally, it offers recommendations to address identified statutory anomalies and discrepancies, with a view to establishing a viable legislative framework conducive to achieving the objectives of decriminalization.

Environmental impact assessment for large carnivores: a methodological review of the wolf Canis lupus monitoring in Portugal

The continuous growth of the global human population results in increased use and change of landscapes, with infrastructures like transportation or energy facilities being a particular risk to large carnivores. Environmental impact assessments were established to identify the probable environmental consequences of any new proposed project, find ways to reduce impacts, and provide evidence to inform decision making and mitigation. Portugal has a wolf population of approximately 300 individuals, designated as an endangered species with full legal protection. They occupy the northern mountainous areas of the country which has also been the focus of new human infrastructures over the last 20 years. Consequently, dozens of wolf monitoring programs have been established to evaluate wolf population status, to identify impacts, and to inform appropriate mitigation or compensation measures. We reviewed Portuguese wolf monitoring programs to answer four key questions. Do wolf programs examine adequate biological parameters to meet monitoring objectives? Is the study design suitable for measuring impacts? Are data collection methods and effort sufficient for the stated inference objectives? Do statistical analyses of the data lead to robust conclusions? Overall, we found a mismatch between the stated aims of wolf monitoring and the results reported, and often neither aligns with the existing national wolf monitoring guidelines. Despite the vast effort expended and the diversity of methods used, data analysis makes almost exclusive use of relative indices or summary statistics, with little consideration of the potential biases that arise through the (imperfect) observational process. This makes comparisons of impacts across space and time difficult and is therefore unlikely to contribute to a general understanding of wolf responses to infrastructure‐related disturbance. We recommend the development of standardized monitoring protocols and advocate for the use of statistical methods that account for imperfect detection to guarantee accuracy, reproducibility, and efficacy of the programs.

Does the Buck Stop Somewhere? Blame Games and State Capture in the Legalization of the Israeli Land Grab

This article explores the intricate relationship between the Israeli state and Jewish settlers in the occupied Palestinian West Bank after the Oslo Accords (1993). It shows that, despite the accords, which prohibited the establishment of new settlements, such activities persisted. Instead, the accords triggered the seemingly spontaneous emergence of numerous illegal “hilltop settlements,” tolerated by higher echelons of government and actively supported by lower levels. These settlements subsequently underwent a gradual post hoc formalization process, ultimately leading to their full legalization. The article elucidates how a faction within Israeli society influenced segments of the government, employing blame games as a strategy to rationalize the legitimization of the Israeli land grab. Notably, it highlights the strategic and deceptive tactics employed by various Israeli governments in their dealings with the settler movement. The article concludes by reflecting on the political implications of the settler movement's success for the democratic character of the Israeli state.

ORGANIZATION OF ACCOUNTING OF THE COSTS OF THE MAIN (OPERATING) ACTIVITIES OF THE COMMERCIAL ENTERPRISE

The article examines the organization of cost accounting of the main (operational) activity of a trading enterprise, i.e. it ensures the continuous movement of assets in the form of goods from production enterprises of various forms of ownership to direct consumers. It has been proven that in order to ensure trade activities, enterprises carry out transactions of purchase and sale of goods, which are the most important and significant part of the enterprise's assets. They occupy a special place in the composition of property and dominant positions in the cost structure of trade enterprises. The main task of a trading company is to provide the most complete and optimal assortment of goods for trade transactions with both wholesale and retail customers. The rate of growth of the volume of sales of products, improvement of their quality directly affects the volume of expenses and profit of a trading enterprise. The accounting activity of “Solodka Mriya-Vinnytsia” LLC was analyzed. The accounting system at “Solodka Mriya-Vinnytsia” LLC was considered, which ensures the maximum efficiency of all accounting procedures, implementing the main functions – informational, analytical and control. The organization of accounting provides a certain structure and procedure for its implementation at the enterprise for the most complete display of accounting information to meet the needs of users. In a broad sense, the accounting organization of “Solodka Mriya-Vinnytsia” LLC is understood as ensuring the work of the accounting service as a whole, and in a narrow sense - ensuring the solution of a specific accounting task. It has been established that all trade enterprises operate according to the principle of commercial settlement, as well as “Solodka Mriya-Vinnytsia” LLC, which includes the following main aspects: full legal and economic independence; self-financing; self-calculation; legal and financial responsibility for the results of their activities. With the help of commercial calculation, “Solodka Mriya-Vinnytsia” LLC ensures self-sufficiency of its own economic activity, fulfills its financial obligations to other enterprises and the budget, ensures its own development, expanding and renewing the material and technical base, stocks of goods and material values.

Citizenship Violence, Illegality, and Abolition in the Undocumemoir

Abstract: This essay contributes a study of the undocumemoir to existing scholarship on undocu literature. I define the undocumemoir as an evolving literary form that transgresses literary boundaries and is distinguished by three defining characteristics: an engagement with immigration law and policy, a narrative arc of illegality, and the adoption of one or more generic conventions of established literary forms. I provide a reading of three recent undocumemoirs and argue that the undocumemoir departs from discussions of legal citizenship as full legal and political inclusion and show, instead, what I call citizenship violence and define as legal citizenship’s function as a mechanism to criminalize and contain migrants. I interpret the undocumemoir’s critique of citizenship violence as an incipient abolitionism invested in the creation of a borderless world that both echoes Black abolitionist and recent immigrant rights advocates’ critiques of legal citizenship, and invites a consideration of the liberatory potential in the rejection of legal citizenship.

Activities of non-banking financial institutions in Ukraine under the conditions of marital state

The subject of the research is theoretical approaches to the functioning and development of non-banking financial institutions under martial law. The purpose of the article is to analyze the impact of the war on the results of the financial activities of non-banking institutions based on a systemic approach and to propose a set of measures to stabilize their activities. Method or methodology of research. The article uses methods of scientific abstraction, analysis and synthesis, a systematic approach, and generalization. Results of the article. The article examines the peculiarities of the functioning of non-banking financial institutions in the conditions of Russia's open aggression against Ukraine. An analysis of the trends in the functioning of the insurance services market during martial law was carried out. The dynamics of indebtedness of members of credit unions and the dynamics of lending by financial companies to borrowers for the period 2019-2022 were studied. The prospects for the development of the market of non-bank financial intermediaries in Ukraine after the end of the war were considered. A SWOT analysis of the activities of non-banking financial institutions in modern conditions was carried out. Field of application of results. The results of the study can be used in the process of streamlining the regulatory framework that regulates the activities of participants in the financial services market of Ukraine. Conclusions. In the conditions of martial law and the need to develop the country after the victory, transactions in the financial services market in general and in the segment of non-banking financial institutions are of particular importance. In Ukraine, there is considerable potential for the development of this subsystem of market relations. Currently, the question of the functioning of the market of non-banking institutions, their full legal and institutional support is open and relevant, but it has certain inhibitions, which are caused by an objective factor - the war in the country.

Phage Therapy-Challenges, Opportunities and Future Prospects.

The increasing drug resistance of bacteria to commonly used antibiotics creates the need to search for and develop alternative forms of treatment. Phage therapy fits this trend perfectly. Phages that selectively infect and kill bacteria are often the only life-saving therapeutic option. Full legalization of this treatment method could help solve the problem of multidrug-resistant infectious diseases on a global scale. The aim of this review is to present the prospects for the development of phage therapy, the ethical and legal aspects of this form of treatment given the current situation of such therapy, and the benefits of using phage products in persons for whom available therapeutic options have been exhausted or do not exist at all. In addition, the challenges faced by this form of therapy in the fight against bacterial infections are also described. More clinical studies are needed to expand knowledge about phages, their dosage, and a standardized delivery system. These activities are necessary to ensure that phage-based therapy does not take the form of an experiment but is a standard medical treatment. Bacterial viruses will probably not become a miracle cure-a panacea for infections-but they have a chance to find an important place in medicine.

Integration of the cryptocurrency market in the financial system of Ukraine: theoretical aspects

The subject of the research is theoretical approaches to the formation and development of the cryptocurrency market and its integration into the national financial system. The purpose of the article is to determine the theoretical foundations of the functioning of the cryptocurrency market based on a systemic approach and to explore the possibilities of its integration into the financial system of Ukraine. Method or methodology of research. The article uses the methods of scientific abstraction, analysis and synthesis, generalization, systematic approach. Results of the article. The article examines the theoretical aspects of the economic category "cryptocurrency". A retrospective analysis of cryptographic money research was carried out. The largest cryptocurrencies by capitalization were studied and it was concluded that Bitcoin remains the leader in terms of price and level of capitalization among existing cryptocurrencies. The state of introduction and development of the cryptocurrency market in Ukraine is considered. In particular, the article presents Ukrainian companies that offer the purchase of their goods and services for cryptocurrency. The prospects for the use of cryptocurrencies in the financial system of Ukraine are outlined. Field of application of results. The results of the research can be used in the process of streamlining the legal framework regulating the circulation of virtual assets and electronic money. Conclusions. A significant potential for the development of the cryptocurrency market is seen in Ukraine. Currently, the issue of implementation, full legal and institutional support for the circulation of cryptocurrencies is open and relevant, but has certain inhibitions, which are caused by an objective factor – the war in the country.

Quo Vadis the Importance of Ratification of the Rome Statute for Law Enforcement and Human Rights in Indonesia in Terms of Legal System Theory

This study aims to provide an understanding of the urgency of the importance of Ratifying the Status of Rome for the enforcement of law and human rights in Indonesia which uses an analytical knife from Lawrence M Friedman's legal system theory. In Law number 26 of 2000 concerning the Human Rights Court has full legality in dealing with crimes of genocide and crimes against humanity but is this enough to make law enforcement in Indonesia fight or resolve human rights cases such as the Peter case, Semanggi I case and the -other cases need to apply a grand design for the settlement of these cases even more than that Indonesia's ratification will place Indonesia as one of the main supporters of international justice. In its implementation, Indonesia will join more than half of the world's people in ensuring that an effective justice system will prevent the worst crimes ever committed against humanity and ensure protection for all nations in the world, including Indonesia itself. This research is normative by using scientific literature such as written rules, theoretical and legal dogmas so that problems are resolved regarding the urgency of the importance of implementing the Rome Statute in Indonesia fulfilling three discussions, namely 1) The Importance of Ratification of the Rome Statute for Law Enforcement in Indonesia, 2) The Importance of Ratification of the Rome Statute Can Prevent Impunity in a Country, 3) Legal System Theory as a model in the application of Rome Statute ratification in Indonesia. so that this study can know the importance of the Rome Statute rules in Indonesia because they can be bound by international courts.

Extra-Marital Child (Walad Al Zina) and His Right to Maintenance (Nafaqah): A Comparason of Islamic Law and South African Common Law

Islamic law forbids fornication and adultery (zina) because they result in several societal problems such as bitterness in relationships, spread of diseases and the confusion of lineage. Any child born because of zina is regarded as walad al zina (an extra-marital child). There is consensus amongst the various Islamic schools of thought (madhab) that an extra-marital child (walad ala zina) has no relationship with his or her biological father. As a result of this absence of connection, the biological father faces no legal obligation to maintain his extra-marital child. On the contrary, every parent regardless of marital status has a full legal obligation to maintain his or her children under the South African common law. It is submitted that the exclusion of an extra-marital child from receiving child maintenance from his biological father merely because he was born outside marriage, does not promote the principle of the best interest of the child at all. Furthermore, the exclusion also constitutes a violation of the child’s equality rights and dignity and is therefore unconstitutional.
 
 Received: 21 October 2022 / Accepted: 5 February 2023 / Published: 5 March 2023

Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform

The UK audit profession is facing a crisis of public trust and legitimacy following a series of high-profile audit failures. This resulted in the executive leadership of UK audit firms being summoned before a House of Commons Select Committee as part of its inquiry into ‘the future of audit’. During this inquiry the audit executives walked a tightrope, to both defend the social contract from an existential threat and attempt to influence policy reforms in their favour. This paper draws on ‘neutralisation techniques’ from deviance theory and the ‘grammar of legitimation’ from legitimacy theory to inform a discursive analysis of how auditors use strategic rhetoric to defend their professionalism and maintain their social contract to operate, all the while attempting to affect policy outcomes to align with their firms’ economic interests. Data for this study are drawn from the ‘oral evidence sessions’ and submitted ‘written evidence’ provided by the audit firm leadership. Our findings illustrate how the auditors construct a variety of strategic rationalisations, couched in moral ideals, to effectively deny responsibility for corporate financial scandals while simultaneously identifying with the ‘victims’ of audit failures and representing themselves ‘heroically’, as indispensable solution-bearers, not problem-causers. Their application of logic and language is cleverly designed to defend existing practices, neutralize the allegations of the inquiry, and provide the basis for advocating preferred policy outcomes. We show how, in this UK regulatory context, the Big Four are again successful in diluting and delaying reform, especially that which would legislate a full legal and economic split of their lucrative advisory service business from their audit business - a union which has grown in prominence in recent decades and been the focus of accusations of conflicted interests detrimental to audit quality. Evaluating legitimacy as a rhetorical and communicative process can aid regulators to render visible the means by which auditors use rhetoric to influence reform, and thereby improve democratic oversight over the profession.

Doctrine and normative issues of determining the composition of participants of business and other types of business companies

In the scientific article, the author conducted a scientific study of doctrinal and regulatory issues of determining the composition of members of economic and other types of entrepreneurial companies. On the basis of the conducted research, the author came to the conclusion that the participants of entrepreneurial societies are natural persons (citizens of Ukraine, foreign citizens and stateless persons, including those who are natural persons-entrepreneurs in accordance with the legislation of Ukraine or another state), legal entities, registered in Ukraine, foreign legal entities, the state of Ukraine, the Autonomous Republic of Crimea, a territorial community, a foreign state. The participation of the state of Ukraine, the Autonomous Republic of Crimea, a territorial community, a foreign state in the activities of cooperatives through legal entities under public law is impossible. At the same time, the participation of legal entities under private law, created by the state of Ukraine, the Autonomous Republic of Crimea, a territorial community, a foreign state, in the activities of service and consumer cooperatives is possible. The right to participate in the activities of entrepreneurial companies is available to natural persons who have partial or full civil legal capacity starting from the age of 14. Exceptions are: members of full partnerships and full members of limited partnerships, which can only be natural persons of legal age or minors who have been granted full civil legal capacity, as well as members of cooperatives, which can be natural persons over 16 years of age. In our opinion, the participation of persons aged 15 to 16 years in the activities of a production cooperative should be allowed, subject to obtaining the consent of one of the parents or a person who replaces them for work in such a corporate association. It is also advisable to lower the age at which membership in a cooperative is allowed from 16 to 14 years old, which will improve the legal regulation of the legal personality of members of business associations and members of cooperatives, taking into account the specifics of membership in a production cooperative.

Legalize It, Criticize It, or Something Else? Americans’ Attitudes Toward Federal Recreational Marijuana Legislation (RML)

Recreational marijuana legislation (RML) has been enacted at the state-level but not federally. Given the link between public opinion and RML, we examine 2021 national poll ( N = 995) data that assessed views about different types of proposed federal actions concerning cannabis. Less than half of Americans preferred full legalization, 21% approved of medical legalization only, 23% believed in states’ rights, and 11% supported the current prohibition. Using multinomial logistic regression modeling, respondents who associated legalized recreational marijuana with adverse/negative effects were less likely to favor full legalization. In contrast, respondents who associated legalized recreational marijuana with beneficial effects were most supportive of full legalization. Uncertainty surrounding cannabis shaped preferences but not as dramatically as having a clear opinion.

Dozvoljenost izjavljivanja revizije u postupku priznanja strane sudske odluke

Serbian courts do not allow appeal on the points of law (as an extraordinary legal remedy) in the procedure for recognition of foreign judgments. The authors aim to examine the validity of this understanding by critically considering it from the perspective of regulations governing the issues of private international law, non-litigious procedure and civil procedure. In addition, the paper examines whether such a solution corresponds to a broader regulatory framework that includes constitutional and international norms, the purpose of applicable institutes, as well as the need to ensure full legal protection and facilitate international business transactions. The authors conclude that there are no legal obstacles to appeal on the points of law in the exequatur procedure, and that its admissibility would contribute to the improvement of international economic traffic and legal certainty.

Abortion Is Only the Beginning

Abortion Is Only the Beginning

The Prague Nuncios and Their Relationship to Non-Catholics at the Turn of the 16th and 17th Centuries

In the second half of the sixteenth century, Emperor Rudolf II moved the imperial court to Prague, thus transforming the city into a centre of international diplomacy and the seat of representatives of various powers. Among these were permanent papal nuncios appointed to the imperial court to act on behalf of the Pope as the head of the Catholic Church and the sovereign ruler of the Papal States. During their long and continuous presence in the capital of the Kingdom of Bohemia, nuncios were constantly reminded of the predominantly non-Catholic character of the city, where, moreover, one of the confessions even enjoyed full legal protection of the state. Based on correspondence of the nunciature and other related sources within the context of the development of the Czech lands, the study analyses the ways in which these papal diplomats reflected their immediate surroundings with respect to confessional differences. Primarily, however, it examines whether or not there were certain acceptable attitudes towards non-Catholics and to what degree it was possible to maintain contacts with them. Contrarily, it also identifies areas of their diplomatic activities in which, on principle, confessional boundaries could not be crossed. The study thus shows that, on the one hand, it was not realistically possible to eliminate contacts with non-Catholics altogether, and in some cases negotiations with them were even considered necessary, important or at least acceptable. On the other hand, we have witnessed efforts to clearly define and separate oneself from different confessional trends and their adherents, especially if the surrounding society could possibly interpret the contacts in an incorrect or inappropriate way, thus jeopardizing the credibility of the papal nuncio’s position as the pope’s diplomatic representative.

THE TAX SYSTEM OF THE FUTURE: A MODEL TAXKIN

Purpose. The purpose of the article is to analyze hypothetical models of tax policy, determine the necessary conditions for creating an optimal tax system and propose a new transparent fiscal mechanism, the introduction of which would provide unique competitive advantages for investment boom and economic growth in the country. Methodic. The theoretical and methodological bases are results of scientific research of economic development and structure of fiscal policy and the following methods: abstract-logical, theoretical generalization, analysis, grouping, comparison, analogy, dialectical method and systematic approach. Results. The analysis of the basic budget-forming taxes available in the tax systems of many countries of the world makes it possible to conclude their moral obsolescence. There has been proposed a transparent fiscal mechanism - TAXKIN, the quintessence of which is to tax any movement of money (without exceptions) instead of existing budget-forming taxes. The possible TAXKIN rate for Ukraine as an example is calculated based on the amount of budget revenues for the types of taxes that are to be abolished, as well as the volume of transactions and the size of the shadow economy. It is proved that the starting value of TAXKIN to fully offset the abolition of tax revenues is about 2%. TAXKIN tax is withdrawn digitally at the sender's bank automatically at the time of any movement (transfer) of funds, both between individuals and legal entities. The technical requirement for the introduction of the proposed tax is a digital (non-cash) financial system. There are three main starting conditions for TAXKIN start-up in Ukraine: 1) gradual complete abandonment of cash circulation, switching exclusively to non-cash electronic transactions; 2) full legalization of all income, absolute and unconditional tax amnesty; 3) a complete ban on any barter operations. Scientific novelty. A fundamentally new tax model is proposed and substantiated, the quintessence of which is to tax any movement of money instead of existing budget-generating taxes; it would make life easier for society, accelerate economic processes, and at the same time ensure automatic replenishment of the budget, regardless of the will of an individual natural or legal person. Practical significance. The proposed model can be applied in any country. The first country to implement this model will receive unique competitive advantages for the investment boom and economic growth. The results of TAXKIN implementation for the first country to implement it are the creation of the world's best conditions for economic activity in as a whole and for business in particular; total de-bureaucratization of the entire economic system; elimination of all corruption schemes and conditions of corruption related to taxation; accelerating all economic processes and maximum relief the life of the whole society.

The relationship between cannabis use and legalization frameworks: A cross-sectional analysis using a nationally representative survey

State policies related to cannabis have rapidly evolved but the impact of current legislative frameworks on usage is not well characterized. This study explored cannabis use patterns under different legalization statuses in the United States. The dataset included individuals from the Behavioral Risk Factor Surveillance System survey in 2017 and 2018. Respondents were categorized into limited medical use, full medical use, or full legalization groups based on their state's cannabis policies. The primary outcome was cannabis use in the past 30 days. Among users, we characterized frequency, method, and reason for use. Logistic regression models were estimated to assess associations between legal status and these outcome measures. The study sample included 168,299 respondents. The unweighted proportion of respondents reporting cannabis use were: 4.96% in states with limited medical use, 6.50% in states with full medical use, and 12.33% in states with full legalization. Adjusted odds of use were greater for the full medical use group (1.13, 95%CI:1.02–1.25) and the full legalization group (2.53, 95%CI:2.28–2.82) compared to the limited medical use group. Users were more likely to use non-smoking methods in the full legalization group compared to the limited medical use group (1.77, 95%CI:1.41–2.22). A greater proportion of users in the full legalization group reported medical usage than in the other two groups. Policymakers should consider these findings in order to allow for use while safeguarding public health.

Juridical Review of the Legal Position of Employment Relations Without A Written Employment Agreements

The employment agreement is the beginning of a working relationship between workers, laborer and the entrepreneur. A work agreement is an agreement where the worker-labor party binds to work on the part of the employer. Work agreements can be made into written or oral form. Work agreements made in oral form do not conflict with the provisions of Law Number 13 of 2003 concerning Employment, i.e. contained in the provisions Article 51 paragraph 1, i.e. employment agreements are made in writing or verbally. The type of research used in this study is normative legal research (normative law research) which uses a normative case study in the form of a review of the Law. The source of legal material used in this study came from primary legal material source and secondary legal material. In this disclaimer the author uses a comprehensive legal analysis in reviewing the legal substance associated with the discussion. The legal position of employment relations without a written employment agreement based on the perspective of labor law has a strong, legal position as long as it does not conflict with the legal conditions of the employment agreement, as provided for in Article 52 paragraph (1) of Law Number 13 of 2003 concerning Employment. As a result of the law of employment without a written employment agreement, if the type of employment agreement is a Specific Time Work Agreement (PKWT) made in oral form, then the status changes to an Unspecified Time Work Agreement (PKWTT) and if the type of employment agreement is an Unspecified Time Work Agreement (PKWTT) then the employer is obliged to issue a letter of appointment to the worker/labor concerned to become a permanent worker. Verbal work agreements have not been able to provide full legal protection to workers, potentially harming workers and workers to the fulfillment of their rights and obligations as workers.