Doctrinal Sources Research Articles

Taxation of cryptocurrency mining in the Russian Federation: whether there is an economic basis for collecting personal income tax?

The subject of this research is legislation, official interpretation, case law, and doctrinal sources on taxation of cryptocurrency mining in the Russian Federation with regards to personal income tax. The author verifies the hypothesis on the absence of economic basis for collection of personal income tax for cryptocurrency mining, thus there is a need for fundamentally new model of legal regulation for taxation of this activity. Special attention is given to assessment of tax consequences of mining based on the content of official interpretation of the Ministry of Finance of the Russian Federation, as well as with consideration of the developed in the doctrine basic approaches towards determination of the legal nature of cryptocurrency as property and property rights (other financial instruments. The author’s significant contribution consists in substantiation of the conclusion that the current system of legal regulation has no economic basis for collection of personal income tax for cryptocurrency mining; at the same time, future taxation of mining can be based on the patent tax system of taxation. It is reasoned that in order to ensure the implementation of the indicated special tax regime, it is necessary to attribute mining to entrepreneurial activity, as well as modify legal definition of the latter, which is formulated in Article 2 of the Civil Code of the Russian Federation. The author determines the legal prerequisites for taking cryptocurrency mining activity out of shadow and its lawful exercise in the Russian Federation.

The experience of legal regulation of the pre-implantation genetic diagnosis procedure in Israel and the prospects for its borrowing in Russian conditions

Objectives. The purpose of this study was to study the legal regime of pre-implantation genetic diagnosis (PGD) procedures in Israel in the context of the formation of the concept of legal regulation of this diagnosis in the Russian Federation. Materials. The legal acts and doctrinal sources of Israel on the problems of PGD and genetic research are examined. Methods used: general philosophical, general scientific, private scientific, special (structural-legal, comparative-legal, formal-legal). Results. The features of the legal regulation of the PGD procedure in Israel are determined, the ways of partial borrowing of such in Russia are proposed. Conclusions. It has been established that the general concept of legal regulation of PGD in Israel can be proposed for borrowing due to the following components: 1) an integrated approach to legal regulation of PGD in which the recommendations for diagnostics are formulated based on the results of the implementation of state programs to support genetic studies and the fight against congenital diseases; 2) a combination of legislative regulation of basic guarantees in the field of PGD with subjective by-law regulation of indications and conditions for each stage of diagnosis; 3) a combination of legislative and by-laws regulation with regulation at the level of professional guidelines; 4) the flexibility of normative legal regulation, which allows authorizing the implementation of PGD in certain non-standard cases; 5) the existence of special requirements for the content of genetic counseling in PGD, which serves as an important guarantee of protecting the rights of consumers of medical services.

Reasons for conducting preimplantation genetic diagnosis: choosing the optimal model of legal regulation

Objectives. The aim of this study is to find the most optimal model for providing access to preimplantation genetic diagnosis (PGD) based on generalization and study for existing foreign experience using countries that widely practice this type of diagnosis and have significant clinical experience and have passed the time-tested regulatory framework. Material. The legal acts and doctrinal sources of Austria, Belgium, Great Britain, Germany, Israel, Canada, France, Switzerland, and Japan are studied. Methods used: general philosophical, general scientific, private scientific, special (structural-legal, comparative-legal, formal-legal). Results. The advantages and disadvantages of each of the models of legal regulation of PGD (the medical model, the high-risk model and the model of non-interference) are evaluated, the conclusion is substantiated that it is advisable to build on the combination of these to determine the legal grounds for conducting PGD in the Russian Federation. Conclusions. It has been established that it is advisable to introduce elements of the medical model through the legal definition of lists of monogenic diseases and chromosomal abnormalities that are the basis for PGD, which will eliminate legal uncertainties in understanding and regulating this procedure and provide access to this type of diagnosis within the framework of IVF programs financed from funds Compulsory medical insurance. The implementation of elements of a high-risk model is proposed in conjunction with mechanisms for authorizing PGD for special cases, including the assessment of additional risks in the presence of a major serious genetic disease or indications for determining the risks of aneuploidy. It has been argued that a variable assessment of the conditions for conducting PGD should be provided normatively and include the possibility of proactively authorizing this type of diagnosis at the expense of patients for gene mutations with a relatively low risk of transmission, diseases with incomplete penetrance, and treatable genetic diseases (including, for example, cancer breast and ovarian cancer, some cardiogenetic disorders), etc.

ГЕНЕЗА ПРАВОВОГО ДОСЛІДЖЕННЯ ДЕРЖАВНОЇ ПОЛІТИКИ У СФЕРІ ОСВІТИ

У науковій статті проведено огляд основних доктринальних джерел як педагогічного профілю, так і правового характеру, що присвячені питанням правового дослідження державної політики у сфері освіти, зважаючи на процес реформування освітньої сфери, прийняття нових законів «Про освіту», «Про вищу освіту», «Про загальну середню освіту», «Про фахову передвищу освіту», реформування початкової, середньої та вищої освіти, запровадження нових методик та підходів до здійснення освітнього процесу. Автор відносить до визначальних проблем методології дослідження державної політики у освітній сфері визначення сутності і змісту предмета правового дослідження, яке планомірно випливає із загального бачення та розуміння науковцями предмета адміністративного права, особливо з погляду генези такого бачення. Автор зазначає, що винятково актуальним для реформування і удосконалення вітчизняної правової науки та національного законодавства є аналіз та використання досвіду державотворення, що сформувався в провідних країнах Європи та світу. Зазначена теза стосується передусім необхідності прийняття закону про адміністративну процедуру, ідея якого піддається різкій критиці з посиланням на звуження у цьому випадку предмета адміністративного права до виключного регулювання публічних адміністрацій. Водночас подібні зауваження є безпідставними і не відповідають дійсності. Також у науковій статті проаналізовано основні тенденції розвитку суспільства в умовах глобалізації, які мають певний вплив на освітню сферу будь-якої країни, та державну політику у сфері освіти. Результати аналізу свідчать про наявність актуальних тенденцій розвитку, характерних світовому рівню освітньої сфери, та їх специфічних національних особливостей в Україні. На основі виявлених тенденцій можна робити висновки про хід економічних процесів у сфері освіти, розглядати перспективи й прогнозувати зміну показників її розвитку. Аналіз досліджень в цій сфері дозволив виявити проблеми, що гальмують подальший розвиток освіти в Україні та знижують ефективність інвестування у цю сферу. Доведено, що вплив сукупності факторів викликає спільний ефект – зменшення потенціалу розвитку вітчизняної сфери освіти.

Problems of the Employer’s Investment Protection in the Employees and Job Seekers Education by means of Labor Law

In ILO Recommendation No. 195 "On human resource development: education, training and continuing education" (adopted in Geneva on 17.06.2004 at the 92nd session of the ILO General conference) it is stated that member States should ensure the development and strengthening of vocational education and training systems that provide adequate opportunities for the development and certification of skills that meet the requirements of the labour market. The Labor Code of the Russian Federation contains a set of legal norms that regulate the relationship between training and additional professional education of employees and job seekers. The analysis of these norms allows us to conclude that employers can either conduct training on their own training and production base, or send employees to study in educational organizations with guarantees for maintaining their jobs, average wages, and travel expenses coverage. In both cases, the training and additional professional education of employees are carried out at the expense of the employer. The corresponding expenses of the employer can be called investments, because as a result of training employees and job seekers, there should be a useful effect in the future in the form of work of a certain quality. The paper analyzes the current problems of economic interests protection of the employers who provide training for employees and job seekers at their own expense. The author reveals contradictions in the rules of the labour code and in judicial practice regarding the determination of the composition of the expenses of the employer related to the learning conditions of the student agreement and learning agreement on the work repayment period with the employer, on reimbursement of training costs in case of dismissal without valid reasons. The author proves the need to strengthen the legal mechanism for employers’ investments protection for employee training, but at the same time draws attention to the protection of employee rights as the economically weaker side of the employment contract. In particular, it is proposed to exclude paid wages and scholarships from the employer’s reimbursable expenses for training an employee or student, since they are necessary for the existence of the employee or student. The study of doctrinal, regulatory and judicial sources on employee training at the expense of the employer resulted in proposals for amendments to articles 4, 207, 249 of the Labor Code of the Russian Federation.

The problems of taxation of income of private and legal entities from operations with digital financial assets

The subject of this research is the problems of taxation of income from operations with digital financial assets. It is a known fact that the Institution of financial legal regulation of circulation of the digital financial assets is in the process of establishment; thus, there are yet no legislative norms on taxes and fees in this sphere of public relations, and the only reference point for taxpayers is the information letters from competent authorities and doctrinal sources. Among the relevant problems of taxation in this field, the author underlines the absence of an official position regarding the taxation of such operations with the value added tax (VAT), as well as the absence of the established procedures for documented proof of income and spending within the framework of circulation of digital financial assets. The main conclusion consists in the thesis that the existing in the Russian Federation system of taxes and fees can be implemented institutionally in the indicated sphere of public relations. The author also notes that the solution of these problems requires introduction of isolated amendments to tax legislation, among which is the inclusion of operations that are not subject to VAT in accordance with the Article 149 of the Taxation Code of the Russian Federation, as well as transactions with financial digital assets and digital currencies. Particular attention is turned to the need for elaboration of departmental instructions that would establish accounting rules for transactions with digital financial assets. Within the framework of this article, the author analyzes the foreign methods of documented proof of income and spending that can also be applied in Russian business practice.

To model of participation of interested parties in governance of the Internet on the international level

This article analyzes the model of participation of many interested parties in governance of the Internet, as well as its definition on the international level and within the doctrine. The goal consists in determining the importance and the role of participation of multiple interested parties in the context of Internet governance, and its correlation to the transnational approach in international law. The model of participation of multiple interested parties is predominantly examined as participation in Internet governance of the actors of international law and private entities. The subject of this research is the provisions of summary documents, summits on the highest level regarding the questions of information community, resolution of the UN General Assembly and other branches of the UN system, provisions of acts of other transnational organizations that are dedicated to development of state policy in the area of Internet governance, as well as doctrinal sources covering history of the question. The scientific novelty lies in determination of correlation of the participation of interested parties in Internet governance. It is noted that in the practice of Internet governance there are two clear approaches for implementation of this model: ran by states and international organizations, or one that is ran by private entities. The international legal acts reflect the former approach towards implementation of this model. In accordance with this approach, the work on Internet governance in consultation of state with private entities, allowing private entities as observers, or creation of public-private partnerships aimed at solution of global issues. The leading role of the private sector is advanced by the United States and several other Western nations as an alternative to translational multilateral approach, which contradicts the international legal acts, since the role ICANN as a leader is delegated to private entities, rather than states.

Ethical conflicts around the procedure preimplantation genetic diagnosis and their overcoming by legal remedies based on foreign experience

Objectives. The purpose of this study is to study the essence of ethical conflicts arising over the use of preimplantation genetic diagnosis (PGD) and to identify ways to overcome them by legal means, taking into account existing foreign experience. Materials. The legal acts and doctrinal sources of Australia, Great Britain, Canada, China, New Zealand, USA are investigated. The methods used are: general philosophical, general scientific, private scientific, special (structural-legal, comparative-legal, formal-legal). Results. Ways to resolve ethical conflicts around the PGD procedure that are relevant for use in Russian conditions are proposed. Conclusions. It was established that the resolution of ethical conflicts around the procedure should be based on state legal regulation of requirements related to informing patients about the content of the services provided and the consequences of the procedure, methods and procedures for the independent interpretation of the results. In addition to the official fixing of the list of genetic diseases, for the presence of markers which are allowed to conduct research, the legislation on the protection of the health of citizens must establish a procedure for authorizing PGD in exceptional cases, as well as factors and circumstances that must be taken into account and evaluated when an appropriate decision is made (including the features of a family history, an assessment of the degree of impaired function of the organism, the state of individual organs and their systems during development of the corresponding disease, etc.). Regulatory requirements can be supplemented and developed in the content of professional manuals

Категория «привилегия»: доктрина, законодательство, практика

Introduction. The article is devoted to the general theoretic analysis of legal category “privilege”. The author proposes and argues the hypothesis of the perception of privilege as a form of legal advantage different from such types of this system as courtesy and immunity. The work presents essential and substantial consideration of legal privilege from the point of view of the doctrine of law, historical and modern legislation, as well as law enforcement practice. The aim is to form a view of privilege as a form of improving the legal situation of individual entities with special legal status; to propose its definition. Methodology. Historical learning style, empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic. Specific scientific methods: technical approach, method of interpretation of legal norms. Results. Analysis of doctrinal sources of Russian and foreign law, historical monuments of jurisprudence, modern normative legal acts and law enforcement practice has shown thatthe category of privilege is often mixed with other legal means, having an incentive or rewarding character. On the basis of the establishment of similarity and distinction elements between privilege, courtesy and immunity, aspects of their interaction and existing contradictions, the author proves the independent categorical nature of privilege, identifies its specific features, which differ from related legal phenomena. Conclusion. In both legal science (theoretical and sectoral) and the system of legislation, it is necessary to clearly distinguish the understanding and application of the legal category “privilege” by means of: establishing legal definition, unification and specifying the provisions of normative acts using backing, incentive and rewarding instrumentarium; achieving the justifiable use of evaluation categories giving the right to the privilege. The actions taken should contribute not only to improving the efficiency of public relations regulation due to the legal advantages system, but also to reducing the corruption risks associated with the granting of such “on top of ” rights, diminishing administrative barriers on receipt and realization.

Evolution of the Conceptual Foundations of Russian Scientific Diplomacy 1996-2016

The process of changing the conceptual foundations of Russian scientific diplomacy as an instrument of foreign policy and one of the forms of international scientific and technical cooperation over a twenty-year time span, the chronological boundaries of which are determined by the adoption of key strategic documents in this area, is examined. Based on the analysis of the regulatory framework, a sample of doctrinal sources related to the international aspects of the state scientific policy has been compiled. Through their analysis and parallel comparison with the Foreign Policy Concepts of the Russian Federation of 1993, 2000, 2008, 2013 and 2016, key transformations of the perception and vision of scientific diplomacy by decision-makers in the field are identified. Based on the results of the systematization of guidelines and value orientations reflected in the relevant political and determining documents, the periodization of the formation of scientific diplomacy was carried out with the identification of two stages. The first (1996 - mid-2000s) is characterized by a transition from a liberal paradigm to a realistic one, a certain politicization, and national interests at the forefront. The second stage (mid-2000s - 2016) is characterized by a reorientation to the economic dimension of international scientific and technical cooperation with a clear formation of scientific diplomacy as a concept in its modern form. It is shown that this evolution proceeded relatively smoothly in line with the objective changes in the international situation, Russia's position on the world stage, as well as adjustments to its foreign policy. Along with this, the role of E. M. Primakov as one of the ideological founders of modern Russian scientific diplomacy was identified and outlined.

Digital Rights – New Horizons or a Legal Impasse

Introduction. 2019 in the domestic legal space is positioned as a period of global legal reform, as a breakthrough in the regulatory regulation of promising public relations. The instrument of regulation of the functioning of the “digital society” is declared to be the institution of “digital law” introduced into legal circulation (doctrinal, law enforcement...). Is this reform really a legal revolution (as it is presented in scientific periodicals) or a “cosmetic repair” of the building of domestic private law, which is in disrepair? Theoretical Basis. Methods. The study conducted by the authors is based on domestic doctrinal sources that reveal the content and specifics of regulatory regulation of digital assets turnover, as well as on the theoretical developments of foreign lawyers and economists devoted to the nuances of legal regulation of the issue and turnover of cryptocurrency. In this article the authors on the basis of systematic, logical and legal analysis of national normative material, but also on the basis of the comparative study the best foreign experience of legal regulation of the turnover of digital assets reviewed current reform of the national civil and investment law occurring as a result of adoption of Federal law No. 34-FZ of March 18, 2019 and No. 259-FZ of August 2, 2019, which entered into legal turnover of the new concept of “digital law”. First of all, doctrinal sources – the works of foreign lawyers specializing in the study of problems of regulation of cryptocurrency turnover-are subjected to comparative analysis. Results. The scientific analysis Carried out by the authors allowed to reveal serious gaps and conflicts in the Russian law, and also to define perspective directions of development of legal regulation of turnover of digital assets. The reform of the domestic civil and investment law, which consists in the introduction of a new Institute of “digital rights” into legal circulation, has not generally achieved the declared goals and scientific expectations. At its core, the analyzed reform, declared as a breakthrough of domestic jurisprudence, the consolidation of a new type of civil law objects-digital rights, and the construction on their basis of revolutionary principles of investment in the Russian economy, is only a unification of traditional legal material; moreover, the unification is unsuccessful, conflicting with a large volume of regulations both in the field of investment law and in the field of information law. Discussion and Conclusion. This article demonstrates the analysis of the new legal concept of “digital rights” and their turnover in the context of their private legal regulation and public legal protection, determining their place and role in the system of domestic law in General; these issues have not yet been the subject of scientific analysis in domestic jurisprudence. The method of solving the identified problems proposed by the authors-basing the methodology of legal regulation of digital assets turnover on the principle of anonymity of one of the participants of the regulated relationship, by analogy with the electoral law (and refusal of attempts of total control over the specified activities of these subjects), is new for both domestic and foreign jurisprudence. The main attraction for users of information and telecommunication databases, is based on the phenomenon of blockchain (in addition to guarantee absolute consistency of building structures) is the ability to ensure anonymity of certain subjects of these relations; this is an objective reality, the attempt of the legislator to ban or ignore this trend is doomed to ineffectiveness; the state should take these “rules of the game” and build their policies in this segment of public relations with them.

Courts Beyond Judging

Across all fifty states, a woefully understudied institution of government is responsible for a broad range of administrative, legislative, law enforcement, and judicial functions. That important institution is the state courts. While the literature has examined the federal courts and federal judges from innumerable angles, study of the state courts as institutions of state government — and not merely as sources of doctrine and resolvers of disputes — has languished. This Article remedies that oversight by drawing attention for the first time to the wide array of roles state courts serve, and by evaluating the suitability of both the allocation of these tasks and the various procedures by which they are carried out across the country. In every state, on top of the ordinary adversarial dispute-resolution function that we expect judges to serve, it is state court judges who are charged with administrative functions like approving applications to change one’s name, to enter the legal profession, or to exercise constitutional rights like accessing abortion care without parental knowledge or consent. And it is often state court judges who are charged with or who have taken on a range of legislative and policymaking functions like redistricting and establishing specialized criminal courts for veterans, persons in need of drug treatment, and others. And in some states, it is state court judges who have the law enforcement power to decide whether a prosecutor’s charging choice was a wise exercise of her discretion. These are not mere odds and ends of governing either; weighty interests hang in the balance across the board. In addition to developing this more complete portrait of the state courts — and of important variation in how these roles are structured across the states — this Article examines whether the interests at stake in each context are appropriately served when state court judges handle them. In some arenas, they are, and this Article places these facets of state court practice on firmer theoretical footing. In others, however, there is cause for concern. With respect to these tasks, this Article argues that state court judges need to be better guided by statute and subject to reason-giving and record-developing requirements that would channel their discretion, improve their decisionmaking, and enable more rigorous appellate review. But most important of all, this Article calls for states to make more conscious choices about structuring the roles they assign to state courts, and for scholars to devote more careful attention to these powerful and nuanced institutions.

To the issue of classification of contracts into consensual and real contracts

In the article on the basis of analysis of current and former Ukrainian legislation and doctrinal sources are considered some issues of classification of civil law contracts into consensual and real contracts. Approach to divide contracts into two aforementioned groups originates in Roman law; however, its sufficient theoretical model is produced only in XIX century. In Soviet period this method to classify contracts was sharply criticized. Current Civil code of Ukraine uses both types (models): consensual and real contracts. Contract is to be treated as consensual unless the opposite is prescribed in civil legislation. In order to conclude real contract, in addition to sufficient agreement, transfer of property or execution of other action is needed. Such transfer of property or other action are not considered as a part of fulfillment of contractual obligation; they take place at the stage of contract formation and are prerequisite for the very existence of real contract. Based on these considerations, direct application of norm regulating contractual transfer of ownership to conclusion of real contract is complicated and cannot be conducted without certain adjustments. Another issue related to the formation of real contract is transfer of non-documentary securities and non-cash money. These civil law objects following a common approach are not regarded as things (res). Therefore, transfer of non-documentary securities and non-cash money in a procedure of formation of real contract cannot be qualified as transfer of property in its traditional meaning.

The CMR in the practice of Latvian courts

Abstract The Convention on the Contract for the International Carriage of Goods by Road (CMR) is one of the most successful unifications of private law. However, as more States ratify the Convention, there are more courts with different legal backgrounds and differing levels of preparedness to face the challenge of applying the CMR. Even for the most advanced adjudicators, the application of the CMR is not always a simple task as there remain ambiguities about its content that divide scholars and practitioners. However, some jurisdictions are much less integrated in these debates, and this has obvious effects on their courts and the way the CMR is applied. The purpose of this article is to familiarize readers with the practice of Latvian courts applying the CMR. The CMR has a rather impressive presence in Latvian jurisprudence in terms of quantity. At the same time, courts apply it in an isolated manner, rarely consulting any doctrinal sources and never drawing inspiration from foreign case law. As a result, some of the solutions offered by Latvian courts seem extremely detached from the ‘internationally accepted’ understanding of the CMR. In fact, even simple legal questions often receive unexpected and, unfortunately, incorrect solutions. Nevertheless, some of the issues raised in these decisions are genuinely difficult to resolve and, therefore, could be useful for other jurisdictions.

Особенности проведения судебного заседания при разрешении вопросов о заключении под стражу в качестве меры пресечения

The problem of the validity and duration of detention can be solved, inter alia, by strengthening the adversarial nature of the court»s decision on the application of this preventive measure. The purpose of the article is to determine the appropriate possibilities of research in court in the conditions of competition and equality of the parties of factual information and data submitted by the parties in order to resolve the issue of the possibility of the use of detention or extension of its terms. Based on the analysis of the norms of the criminal procedure law, the positions of the European Court of human rights, the Supreme Court of the Russian Federation, doctrinal sources, the use of formal logical, statistical and other methods, the author comes to the following conclusions. The burden of proof of the absence of grounds for detention cannot be placed on the accused. The need to study specific facts and materials that indicate the existence of the above conditions and grounds, determines the need for a specific judicial investigation on this issue. Research of the presented materials is carried out in court session with participation of the parties on the terms of competition. In this case, the court may not enter into a discussion on the guilt of a person, but only to establish the presence or absence of grounds and conditions for the detention of a person. If the prosecution party has not submitted the relevant materials for investigation in the court session, the court may not grant the investigator's request for detention or extension of its terms. The request of the defence for the examination of witnesses, whose testimony can have a significant impact on the resolution of the question of the presence or absence of the grounds and conditions for detention must be satisfied by the court in case they are grounded, motivated and are of direct relevance to the issue under consideration.

CONTRADICTIONS IN THE FORMATION OF THE ARTISTIC IMAGE OF SACRED SPACE IN XX CENTURY ARCHITECTURE

The article analyzes the history of changes in the formation of artistic image of sacral architecture of the XX century, which comes from the aggravation of contradictions between modernist and traditional values. From the state of temporary dominance of modernism, the period of postmodern counter-revolution to the modern assertion of irrational values, which, among other things, is in the subtly articulated worship of transcendence. The factors that influence the formation of sacral space are considered. In particular, issues of a more general nature and ideological causes of diversity, including doctrinal sources of particular approaches. The causes of the diversity of forms and contradictory concepts in the construction of temples were also investigated. A number of logical inconsistencies are presented, which violated the homogeneity of the architecture characteristic of earlier eras for the meetings of followers of Christianity.The view of theologians on the positive meaning of the phenomenon of desacralization, as well as the influence of secular studies, which have found a relationship between modern psychological attitudes and such a specific sphere of activity, which is temple building, is considered. The general principles of the formation of church structures, which, according to this concept, ceased to be constructed in such a way that allowed them to be distinguished from buildings of other purposes, are presented.

¿Una impronta árabe en las versiones hispánicas de El tesoro fatal (ATU 763)?

The aim of this paper is to determine whether the Arabic branch of the tale The Treasure Finders Murder one Another (ATU 763) has left a trace in Hispanic literature. In the first section, we examine a sixteenth-century Morisco adaptation of this tale type, and, in the pages that follow, we analyze other versions interpolated in some Islamic doctrinal sources. The results show that the eastern branch of The Treasure Finders Murder one Another is composed of two different subtypes: Or.1 and Or.2. In Or.1, the story is contaminated with the pious legend of Jesus and the Skull and has its roots in some Christian legends of the Early Middle Ages; whereas, in Or.2, the pattern of the type ATU 763 is combined with two different tales: ATU 785 (Who Ate the Lamb’s Heart?) and ATU 750B (Hospitality Rewarded). The evidence from this study indicates that both subtypes have left a trace in the Spanish tradition. The narrative structure of Or.1 appears in an oral folktale collected by Juan Garmendia Larranaga in Tolosa. The plot of Or.2 is perceivable in two Hispano-Arabic stories: the version included in the Morisco manuscript and a parallel written by At-Turtushi in The Lamp of Kings.

A Textual Analysis of the Use of Sunna in Malik's Legal Doctrine

The sources of Malik's legal doctrine lie in texts, opinion and customary law. The textual sources of his doctrine consist of the paper will concentrate.

Whistleblowing Channels and Internal Investigations in Electoral and Partisan Contexts: Parameters and Guidelines for Ensuring Integrity and Compliance

How to structure an effective whistleblowing channel within an electoral and partisan context? How to proceed with internal investigations to verify the reported allegations? The objectives of this study are twofold: firstly, to establish reliable parameters for the structuring of a whistleblowing channel, and secondly, to develop procedures for internal investigations within political parties and electoral campaigns. The research techniques employed will involve consulting doctrinal sources of national and international relevance, as well as analyzing the Bill no. 429 of 2017. The research method to be used will be hypothetical-deductive, as it will address dogmatic concepts and guidelines established by the Bill. In light of numerous corruption and money laundering scandals, there is an increased social demand for clean and transparent electoral campaigns and better-prepared and structured political parties to address the risks of irregularities within the party and electoral context. With the Bill no. 429/2017 under consideration, the need for integrity programs in these areas will become mandatory. In order for such changes to be effective, it is essential to establish secure parameters and guidelines for whistleblowing channels and internal investigations, as these are the pillars that best facilitate the identification of integrity issues and legal and political malfeasance. Whistleblowing channels are characterized as both internal and external means of communication that aim to establish an anonymous and secure environment for reporting potential violations of the integrity program. Internal investigations, on the other hand, are procedures that aim to prevent and detect inappropriate conduct within the program, with the goal of immediate purging within the organization. Thus, we can conclude that whistleblowing channels primarily emphasize the elements of whistleblower anonymity and information confidentiality, serving as an effective means to report legal and statutory infractions and maintain order and integrity within the party structure and campaign organization. Internal investigations, in turn, serve as tools to verify the veracity of allegations and apply appropriate sanctions to ensure compliance with the integrity program within the party and electoral process. In this context, it is necessary to analyze how these pillars will be applied in the electoral routine and party structure, considering the different proportions and impacts of Brazilian politics.

CATEGORY OF “ECOLOGICAL LOSSES” IN ENVIRONMENTAL AND LEGAL REALITY AND ITS IMPORTANCE FOR ENSURING RATIONAL NATURAL RESOURCES MANAGEMENT

The paper has demonstrated that term “environmental losses” not existing in the legislation is often applied in the theory of environmental law and in law enforcement. In doctrinal sources, legal stances of higher courts, specific court decisions, “environmental losses” are used in a narrow sense. Environmental losses are associated solely with unlawful actions causing or allegedly causing harm to the environment. The paper contains the author’s definition of “environmental losses” in a broader ecological and legal contexts. The author suggests that environmental losses mean irrecoverable or long-term recoverable losses of individual components of the natural environment, natural and natural-anthropogenic objects, as well as violation of direct and reverse links between the elements of an ecological system emerging as the result of both unlawful and lawful actions of natural users or events of natural origin. A broader understanding of “environmental losses” is relevant to the environmental legal regulation of legal liability or economic regulation in the field of environmental protection. Environmental losses are classified according to the nature of the loss of a natural resource potential (absolute and relative) depending on renewability of natural resources (arising from the use of non-renewable natural resources, the long-term restoration of renewable natural resources, and the depletion of renewable natural resources). The paper has proven the importance of differentiation of environmental losses to separate rational nature management from other types of nature management and its effective legal support.