The issue of protecting the natural persons has been triggering a lot of interest due to the need for providing them with proper means for this purpose. In Romania, the court of guardianship and family plays an important role in protecting this category of persons, court established as a result of the entering into force of the new Romanian Civil code in 2011. The legal norms distinguish between the prerogatives of this court on the protection of the major persons and its attributions in this matter towards the minors. Further on, it will be analyzed certain prerogatives of the guardianship and family court meant for the minor persons.
Some aspects of the possibility of using euthanasia are covered. The author draws attention to the relation between the categories “euthanasia” and “bioethics”. The emphasis has been placed on the legal and medical aspects of the applying of euthanasia, based on the practice of the Netherlands.
The article deals with limitation of claims in Poland, Ukraine and Germany. The authors made a conclusion that the most liberal solution in the area of contractual regulation of limitation is provided in the German Civil Code, which allows shortening and prolonging the statutory limitation period, whereas the most severe is provided for in the Polish Civil Code, prohibiting it altogether. An indirect solution has been adopted by the Ukrainian Civil Code, which allows only the extension of the statutory limitation period. These different legislative solutions demonstrate that the national legislators are partially different in their view of the reasons justifying the statute of limitations. Newer prescription regulations, to which the German and Ukrainian ones belong, are largely similar to each other. The same can be said about the Polish academic project of the general section of the civil code. The Principles of European Contract Law have had a significant impact on teaching of civil law, as well as on national legislators.
One of the continuing problems, which had faced the African Charter, is many of its substantive provisions that are raven with qualifications without reasonable justification. These rights guaranteed under the Charter are subject to “claw-back” clauses that are introduced by governments and public authorities thereby undermining their citizen‟s basic constitutional rights of securing fundamental freedoms. They are those rights that impose negative duty on the state and are meant to promote the values of pluralism, equality and human dignity, which should be enjoyed free from state interference. It is in the interference of these rights that commentators have frequently criticized the African Charter for rendering its protective mandate meaningless and unenforceable. With hindsight, it is evident that the foregoing critique levelled against the “claw-back” clauses under Charter is justified, as they have a chilling effect on the exercise of human and peoples‟ rights on the African continent. Such condition has produced intense academic discussion on the interpretation and implications of the rights and freedoms enshrined in the Charter. None the less, the scope and the significance of the legal measures adopted by the African Commission have minimized the impact of the clauses affected considerably. Accordingly, a strong principle of interpretation adopted by the Commission has contributed to shaping the Charter‟s legal structure in harmony with international human rights law standards.
Through this article, we propose an (original) analytical approach on the consultative referendum of May 2019 and a wider critical landscape regarding the consultative referendum institution by enforcing a teleological interpretation. In this sense, we propose three sections. We will start with a short overview on the use of the consultative referendum in the recent years of Romanian democracy. In the second section we will focus on the consultative referendum from 26 May, 2019. In the third section we will ask the Founding Fathers of the Constitution for an “opinion” regarding the possibilities and impossibilities of the consultative referendum.
The article presents two cases of the Arad Medico-Legal Department illustrating just a part of the role of the forensic pathologist at the death scene but there are sufficient to fully justify the importance of this investigation as no example can comprise the complexity of problems and the particularity of each case, nor a statistic can be made. Both cases were found dead at home and forensically autopsied, but the two of them were distinct in terms of forensic pathologist's request death scene participation. In the first case, the autopsy did not find traumatic lesions, but revealed that the death was due to massive hemoptysis caused by cavernous tuberculosis with subsequent exsanguination, microscopically confirmed. The death was nonviolent. In the second case, the autopsy revealed findings of mechanical asphyxia due to neck compression, both macroscopically and microscopically. The death was violent. In both cases the forensic expert participation is required at the death-scene.
In the first case it allowed the correct interpretation of the traces of blood found on site, and in the second case, an onsite research would have properly helped for restoring the death‟s occurrence.
The scene investigation and autopsy provide, together, the basis for an accurate determination of cause and circumstances of death.
Research purpose. The aim of the research is to assess the transparency of financial performance of public benefit organisations (PBOs).
Methodology. To achieve the aim and to accomplish the tasks set, general-scientific methods were used: the monographic method, the method of document analysis and the graphical method. A statistical analysis method – descriptive statistics – and a sociological research method – surveying – were used as well.
Findings. Since 1 October 2014 when the Public Benefit Organisation Law came into force in Latvia, the number of PBOs has been increasing every year. On 1 January 2018, the number of organisations with valid PBO status had reached 2,775. To get an insight into the opinions of Latvian PBOs on the disclosure of financial information, a questionnaire was developed. The survey was attended by 201 respondents. The questionnaires revealed that 64.68 percent of the respondent organisations had a website or a web page on a social network, although only 21.89 percent of these respondents' websites contained some sort of financial information. In parallel with the PBO survey, a society survey was conducted to get an overview of the public opinions about the need to make PBO financial information freely available. The survey was attended by 116 respondents. The results indicated that although the PBO attitude to the disclosure of financial information was considered to be reserved, the public saw the need for such information. In view of the insufficient availability of financial information in the country and the low activity of PBOs themselves in voluntarily disclosing their financial information on their websites, it is necessary to carry out activities that supplement free-access information resources and/or motivate the organisations themselves to provide free access to such information.
Practical implications. Based on the experience of other European countries, the Ministry of Finance has to consider amending the PBO Law to oblige PBOs to publish their annual financial and performance reports on their websites or in an equivalent way, thereby contributing to the transparency and accountability of the PBOs towards the society.
Florin Dumiter, Ștefania Amalia Jimon and Florin Gheorghe Bene
International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the double taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of double taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international taxation via double taxation treaties.
Research purpose. Housing availability indicator shows the area of residential real estate possible to purchase for the average monthly wage in the enterprise sector. The research carried out in this paper is aimed at determining the current level of housing availability indicator and its detailed analysis, taking into account the dynamics of changes in 2006 to 2018. This analysis will be carried out for primary and secondary market for selected Polish cities.
Design/Methodology/Approach. Calculations were based on the average transaction prices obtained from the transactional database of residential real estate of the National Bank of Poland and the value of the average monthly remuneration in the enterprise sector obtained partly from statistical data and official journals of the Central Statistical Office.
Findings. The analysis shows that the indicator of housing availability in Poland, despite the visible upward trend, is at a very low level, placing Warsaw at the first place. In addition, the extension of the analysis to the division of the housing market into the primary and secondary market provided more information about shaping the housing availability indicator. Whereas in the primary market in individual cities its value was at a similar level, the secondary market was subject to greater fluctuations.
Originality/Value/Practical implications. This paper is of practical nature. Due to the asymmetry of information on the Polish real estate market, especially regarding housing prices, knowledge about the value of the housing availability indicator in Poland may be exceptionally valuable, especially for people interested in the housing market, including individual investors and market practitioners, as an auxiliary source of information in purchasing decisions of households.
Research purpose. Consumer is becoming demanded one in the purchasing process. Thus, consumer behaviour analyses thinking about his or her involvement in the purchase process could be a solution for marketers. This article concentrates on the consumer’s choice of food products in the purchase process because the author is interested to clarify the connection amongst choice, purchase and wasting of food. The research purpose is to evaluate the consumer’s consciousness in choosing food product in the purchase process.
Design/Methodology/Approach. Quantitative method using questionnaire was applied to 643 respondents whilst implementing formulated aim. Cronbach’s alpha analyses of 35 items (0.870) showed reliability of the research.
Findings. The research results indicated that consumer in the food purchase process is low conscious because he or she does not understand that he or she is buying more than what he or she needs and thus some of his or her purchase becomes waste. Consumer’s consciousness could be seen in the consumer’s lifestyle such as preferences for homemade food.
Originality/Value/Practical implications. The research results could be used in practice and science. Food-producing companies might use some research results making their packaging solutions. The research results could give incites for scientists for future research.