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Open access

Maria Casandra Lucan

Abstract

All throughout history the unborn, and implicitly its protection, have been subject for academics and practitioners of various areas. The problem of the origin of the soul and the exact determination of the moment when it is united with the body was crucial in enabling us to define the exact moment when the human life begins, and, consequently, for providing proper protection for the unborn child. In this context visions of the Greek philosophers like Plato, Aristotle, Albertus Magnus and Thomas Aquinas, and of the Latin writer Tertullian, as well as Christian perspectives were analysed in order to identify the starting point of the human being to help determine the level of protection provided for the unborn in history. Finally, considering the fact that not even today has consensus been achieved concerning the beginning of human life, it was and still is difficult to provide proper legal protection for the unborn child, but in our opinion this is by far not impossible.

Open access

Marţian Iovan

Abstract

The author analyses in this paper S. Bărnuţiu’s contribution to the establishment of the legal education and to the development of the sciences of the Law in the Romanian area during the mid-19th century. Adept of the natural law philosophy, ardent promotor of human and people’s rights, Bărnuţiu remains a personality of reference in the Romanians’ history not only for being the political leader and ideologist of the Transylvanian 1848 Revolution, but also for establishing the legal education at the University of Iasi by inspiring himself from the curriculum of the profile schools of law from the Western Europe. Having a unitary conception on the law and on the history of law, considering the law from a systemic perspective, Bărnuţiu contributed into the edification of a modern, constitutional, and democratic State in the united Romanian Principalities.

Open access

Jelena Jermolajeva and Svetlana Silchenkova

Abstract

The strengthening of professional identity (PI) of teachers of higher education institutions (HEI) is one of the ways to improve the quality of educational process. Performance of professional role(s) can be identified as the key component of PI. The contemporary university teacher performs many professional roles: she/he is a lecturer, researcher, supervisor of students’ research works, expert, and so on. Multi-role activity of a teacher is considered as a characteristic feature of the profession by the colleagues in Latvia, Russia and other countries. This research is based on the data obtained during the implementation of the Project ‘Professional Identity of Contemporary Pedagogue’ in 2014–2016 by the researchers from Riga (Latvia) and Smolensk (Russia). In the realization of the project, the six-component structural model of the content of HEI teacher’s PI was created and the survey was carried out using the questionnaire ‘HEI Teachers’ Professional Identity’ developed by the project participants. Overall, a total of 198 teachers were surveyed in Riga and Smolensk. The aim of this article was to analyze and compare the data obtained for the PI component ‘Professional Roles’ in the samples of HEI teachers of both the countries. The data were analysed using statistical methods. The results showed that teachers of both the countries perform their professional roles at a high level. Overall, the answers of teachers of the two countries were well agreed. However, some peculiarities in the data of Riga and Smolensk were observed, and some problems of PI of HEI teachers were identified, which require attention of executives of the education reform and teachers.

Open access

Mali Nets

Abstract

The past decade constitutes a significant turning point in the orientation of policy makers in the Israeli educational system. This period is characterized by comprehensive structural and pedagogical reforms intended for the promotion of the system’s achievements. ‘Pedagogical Flexibility’, a reform in the professional development of teaching staff implemented in 2015, constitutes a significant breakthrough in the perception of development and learning in Israel. The school principals play a main role in leading the reform and in the development of a new organizational culture in the staff as well. This led to the creation of focused learning frameworks for school principals who sought to improve their knowledge and skill in the leadership of the reform. The article presents the main points of the first pilot program implemented in the North District for the training of 20 school principals in the reform and the main findings from the evaluation of the program, data from a questionnaire, and a focus group. In addition, the article proposes a critical look at the program effectiveness and indicates further focuses for future learning. The article presents a view of the role of the school principal in the leadership of the professional development in Israel and reviews theoretical aspects that arise from the research regarding this issue.

Open access

Narcisa-Mihaela Stoicu and Anca-Florina Moroşteş

Abstract

The Parliamentary control is exerted not only on the Government but also on some autonomous administrative authorities and on some special bodies under its subordination. The constitutional norms are extremely synthetic on this form of parliamentary control, as only the art. 116 par. 2 of the Constitution stipulates that specialised bodies may be established which to function under Government subordination or as autonomous administrative structures, by organic law.

The Ombudsman Institution is an autonomous administrative authority established according to the Constitutional provisions, the activity of which is under Parliament control.

For the first time, the Ombudsman has been established in Sweden as additional tool to the control exerted by the Parliament on the executive power. Additional guarantees were enforced by it, as being an institution with democratic character, for the defence of the rule of law and for the protection of the individual rights and freedoms.

On the Ombudsman’s appointment and role, the article 58 of the 1991 Romanian Constitution stipulates that the person in charge is to be appointed by the Chamber of Deputies and the Senate in joint meeting, its appointment being of five years and that the Ombudsman cannot have another civil or private service except for the teaching positions in higher education.

Open access

Viktorija Skvarciany and Daiva Jureviciene

Abstract

The banking sector has developed and extended the use of its services in the past decade. In fact, nowadays mobile banking (M-banking) is the most developing service offered by a bank. In order to encourage customers to use m-banking services, it is extremely important to get clients to trust the M-banking services provided by the bank. This article discusses private clients’ trust in mobile banking in Latvia. Hence, the goal of the research is to identify the key factors driving individual customer’s confidence in mobile banking. In order to determine the weight of each factor, expert evaluation method based on analytic hierarchy process (AHP) was used. The results showed that the most vital factor affecting private clients’ trust in mobile banking is customer characteristics, especially customers’ computer literacy. However, after summarizing all the subfactors, it became clear that the most powerful in the trust-building process is convenience/practicality of using a mobile application. However, there is a limitation – the survey was conducted by interviewing experts, which means that the results may differ from the responses of the clients themselves.

Open access

Moldovan Iosif Florin

Abstract

One of the evidentiary means used in medieval legal procedure was the so-called judgment of God, judicium dei, also known as ordeal, from the Latin term ordalium. Ordeals were characteristic of all peoples in their various stages of development. They were based on the belief that divinity could intervene and perform miracles, disregarding the laws of nature, in order to prove one’s innocence. In the Middle Ages ordeals were widespread on the territory of Transylvania, too, the ordeal of fire being one of the most commonly used means of proof. In this paper I will try to show the characteristics of this evidence in relation to others that were used at that time, looking at them through the lenses of the documents of the time and of personal research.

Open access

Florin Dumiter, Ștefania Jimon and Marius Boiță

Abstract

Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the de jure provisions of the double taxation avoidance conventions and the de facto application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still room for maneuver to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.

Open access

Rita Bužinskienė

Abstract

In accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

Open access

Velga Vevere, Consuelo Resentini, Marcos Garcia Alfaya and Angel Muniz Mejuto

Abstract

Internationalisation of education and student mobility (incoming and outgoing) has become a significant factor in the sphere of higher education. These processes lead to interaction between local students and exchange students, as well as between exchange students and host universities. Being in the foreign country for a certain period (one or two semesters) requires some cultural and social adaptation that could or could not be problematic for various reasons. In order to maximise benefits for the exchange students and host universities, it is important to identify existing problems and to offer possible solutions. The aim of the current paper is to research the critical aspects of cultural adaptation process of ERASMUS students in Latvia. The international group that consists of a professor of the University College of Economics and Culture and three exchange students from Italy and Spain carried out the research. The empirical methods used were the following: a survey of ERASMUS students (non-probability purposive sampling) and semi-structured interviews with the host university ERASMUS coordinators. The data processing methods were the descriptive statistics as well as the thematic content analysis. On the basis of critical issues identified during the research process, the authors worked a set of practical solutions aimed at the host institutions.