<abstract><title style='display:none'>Abstract</title>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.</abstract>

The unborn child: history, philosophy and religion

<abstract><title style='display:none'>Abstract</title> In this article, the author, after having comparatively analyzed senses and significations of the concept of politic culture, as stated by several renowned authors in the world of science, proceeds to a differentiation of general political culture from those political cultures that are integrated into the lives of contemporary political agents (subcultures, political countercultures, marginal cultures, political cultures of public policy makers etc.) which coexist on the territory of a state.Using praxeological and systemic approaches, the author discusses the place and role of contemporary ideologies in their quality as a directional and dynamogenic factor in political practices, as well as political socialization and acculturation as methods of reproducing and developing political culture in accordance with the necessities imposed by the global development of society and by its subsystems. The formation of a solid political culture, through education and communication in general, both at individual and at social level, conditions the maturation of democracy, and the launching of public policies likely to solve individual and community issues.</abstract>

The Political Culture; Politicial Socialization and Acculturation

<abstract><title style='display:none'>Abstract</title> The principle of the free movement of goods in one of great importance for the European Union and for in general and for the Internal Market and the European citizens in particular. Starting from the fact that the Internal market is considered to be a critical element for the present and future prosperity of the European Union in a globalized world, the objective of the present text is to present and analyse, in a concise manner, the main legal provisions that govern this field. In order to accomplish this objective we made reference to the following aspects: considerations regarding the role and importance of the free movement of goods in the European internal market; the role of the European Commission within the internal market and implicitly for the free movement of goods; Treaty provisions governing the free movement of goods; and related instruments of secondary law related to the free movement of goods.</abstract>

Regulating Free Movement of Goods within the European Union

<abstract><title style='display:none'>Abstract</title> This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.</abstract>

„Vasile Goldis” Western University of Arad

Candidate Bucharest Academy of Economic Studies

German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

<abstract><title style='display:none'>Abstract</title>While conducting research on the scene or during the entire phase of criminal prosecution, especially for the identification of the authors or settlement of the controversial circumstances, criminal profiling by a forensic psychologist will reduce the circle of suspects, as well as provide assistance in determining possible connections with other crimes and offer to judicial organs sustainable strategies for the solution of the case. In addition to identifying and processing the material traces found on the scene, concern falling strictly within forensics, in the future, efforts against criminality of the third millennium will be oriented towards the interpretation of human behaviour with criminogenic finality.</abstract>

Profiling as a logical form of reasoning in order to solve controversial circumstances on the crime scene

<abstract><title style='display:none'>Abstract</title> Legal profession has experienced substantial changes owing to economic needs and evolution of legal industry and market. This has multiplied the need of new breed of competent and well versed lawyers in the global legal profession. The character and calibre of the legal profession is determined by the quality and standard of law faculties and of legal education. The study intends to explore and compare the legal education and admission to practice in China, India and Pakistan. It further expounds the structure, purpose, teaching methods, pathways to admission and problems of legal education in all jurisdictions. The research contemplates on the distinctive features of legal education and its compatibility with practical aspect of legal profession in the selected countries. The study finds that China and Pakistan have a similar structure of mandatory training after graduation which India does not provide for. The study concludes that all jurisdictions must include legal practical course into their curriculum to be able to compete with the global demand.</abstract>

Cross-National Comparative Study on Legal Education and Admission to Practice Between China, India and Pakistan

<abstract>
<title style='display:none'>Abstract</title>
The Constitutional Court of Romania (CCR) holds an essential position in guaranteeing the observance of human rights within the country’s constitutional and legal framework. Through its attribution to interpret and verify the compliance of laws with the Constitution, the CCR has built a vast and particularly significant caselaw regarding the individual’s fundamental rights. By studying the Constitutional Court of Romania’s judicial practice in the field of human rights, we can examine how fundamental rights are interpreted and implemented in the national legal system. In this regard, the CCR plays a vital role in ensuring the protection and promotion of these rights by interpreting the Constitution and applicable legislation in accordance with international standards. It is important to highlight that the CCR’s human rights caselaw reflects the constant attempt to ensure a balance between the individual’s and society’s interests, protecting fundamental rights in accordance with the principles of the rule of law and international standards in the field. Through the analysis of concrete cases and constitutional interpretation, the CCR strengthens its essential role in human rights promotion and defense in Romania.
</abstract>

Protection of Private, Family, and Intimate Lives

<abstract>
<title style='display:none'>Abstract</title>
This study aims to conduct a brief introspection of the current state of Romanian education, in general and of academic education, in particular. The approach is achieved under four coordinates: legislative evolution; a review of constitutional and legal provisions; a critical approach to academic education and possible solutions.
</abstract>

QUO Quadis Romanian Education? Brief Introspection

<abstract>
<title style='display:none'>Abstract</title>
The article discusses the types of evidence used in the civil law process. Comparative-legal research includes a list of types of evidence used in the civil law process in different countries of the world, their description, and legal significance based on local law. The Code of Civil Procedure is a legal means of protecting the civil rights and freedom of a person. Proceedings are conducted in compliance with the principles of disposition and competition, which allows disputing parties, under equal conditions, to determine the essence of the dispute on their initiative and to present relevant different types of evidence to determine the truth in the case. In general, asserting one’s position, truth, or justice and obtaining, collecting and presenting relevant evidence for the purpose is related to the legal awareness, good faith and sound logic developed by the party (its representative or third parties). In the process of development of a democratic state, much attention is paid to the pursuit of perfection of individual disciplines of private law, which mainly includes the objective protection of human rights and legal interests. In this process, it is of the utmost importance that the relevant norms of the law allow the interested person to present appropriate evidence to confirm the violation of the right and request the restoration of the violated rights in the justice implementing Agency. The Code of Civil Procedure is a legal means of protecting the civil rights and freedom of a person. Proceedings are conducted in compliance with the principles of disposition and competition, which allows disputing parties, under equal conditions, to determine the essence of the dispute on their initiative and to present relevant different types of evidence to determine the truth in the case.
</abstract>

Comparative Analysis of Evidence Law Within the Civil Process Comparative-Legal Research

<abstract>
<title style='display:none'>Abstract</title>
In 1866, religion played a significant role in unifying the Romanian national spirit. A foreign prince was brought to rule under the Orthodox faith, and this religious aspect was incorporated into Article 82 of the Constitution.
The limitation of political rights in Romania was based on ethnic criteria, with Jews and other non-Christians excluded from full participation. The electoral system introduced a high property-based voting qualification, reflecting, to some extent, liberal principles, but effectively limiting actual participation.
Thus, the Romanian Constitution of 1866 struck a delicate balance between borrowed liberal ideals and the specific cultural context of Romania. It emphasized the role of religion and property ownership in shaping political rights and identity, while also attempting to align with European constitutional standards. The electoral system of 1866 in Romania fell short of democratic ideals and perpetuated inequalities. It shaped the political landscape and had far-reaching consequences for the country’s governance and representation.
</abstract>

Romania’s 1866 Electoral System and the Quest for National Sovereignty

<abstract>
<title style='display:none'>Abstract</title>
There are several reports and cases that demonstrate the clear increase of hate speech in Turkey through media and especially on social media against some national and religious minorities, asylum seekers, refugees, and LGBTQ. This was also reported by the European Commission which pointed out that there is no effective prosecution of incitement to hatred, including by the media. In addition hate speech is not clearly regulated, expressions that can be considered hate speech are interpreted sometimes through provisions that regulate the crime of defamation against a person or the crime of defamation against a part of people. Although tidy legislation which defines and regulates hate speech through media, the internet and, social media is not yet available in the Turkish Penal Code. Major provisions that can be associated with hate speech are available in the Turkish Penal Code in a scattered manner. There are also related regulations in the law governing internet broadcasting and the law governing radio and television broadcasting. Expressions that can be considered hate speech are, in some cases interpreted through provisions that regulate the crime of defamation against the person. The most important problem pertains to the fact that hate speech and hate crimes have not been prescribed under a single title in Turkish Law.
</abstract>

An Overview of Criminal Provisions Responding to Hate Speech in Turkish Law

<abstract>
<title style='display:none'>Abstract</title>
Fiscal policy methods are critical to a country’s economic stability. However, when fiscal policy changes occur, all economic sectors react either favorably or adversely. The stock market is not spared from this reaction because it is likewise an important aspect of the economy. From 1998 through 2020, the inquiry looks at the link between fiscal policy mechanisms and stock market performance. The Levin, Lin, and Chu test is used to determine data stationarity. At zero latency, all factors remain constant. Other screening tools employed indicate that all datasets and models utilized in this work are of satisfactory quality. Pearson Product Moment Correlation (PPMC) is a statistical method used to investigate the link between fiscal policy plans and stock market results. Correlation coefficients quantify the strength of a link between two variables. The study’s findings indicate that fiscal measures such as tax income, domestic borrowing, government capital, and regular expenditure have a substantial and extremely strong positive relationship with Nigerian stock market returns. The study also indicates that foreign borrowing is harmful to Nigeria’s stock market advancement. Other data indicate that foreign borrowing has a modest to very weak link with other fiscal policy methods when compared to the outcomes of the other instruments. As a result, the report recommends increased tax income collection and a significant reduction in the country’s foreign debt.
</abstract>

onyinyechi.omodero@covenantuniversity.edu.ng

Nexus Between Fiscal Policy Mechanism and Stock Market Output in a Growing Economy

<abstract><title style='display:none'>Abstract</title>There is no doubt about risky nature of international trade. Such risk can be conceptualized as country risk, transportation risk, customer risk and etc. Documentary Letters of Credit (LC) are used as a method of payment in international business for many centuries in order to reduce risk of trade specially when parties are located in different countries and do not have precise information from financial standing of each other. In such occasion LC will reduce the risk of trade by shifting payment obligation from buyer as an individual to a payment guarantee of a bank as a legal entity in return for presentation of complying documents with terms of credit by seller. Familiarity with legal nature and different legal frameworks which govern the international operation of documentary letters of credit can facilitate the process of international trade for businessmen and boost national economies. However, lack of knowledge about them can impose huge losses on international traders. Situation will be more complicated when we understand that there are many internationally recognized legal frameworks which can affect the operation of LC and they get frequently updated in order to address technological and economic developments in global market. In this paper, author tries to answer questions regarding (i) what are international legal frameworks governing operation of documentary letters of credit? (ii) which areas of LC operation has been covered by them and (iii) how do they address the legal questions regarding international operation of documentary letters of credit?</abstract>

Documentary Letters of Credit, Legal Nature and Sources of Law

<abstract><title style='display:none'>Abstract</title>Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non – taxation, permanent establishment, business profits, residence criteria, arm's length principle, mutual agreement procedure, dispute resolution of tax conflicts. However, the problem of transfer pricing has more profound judicial and economic implications. The main objective of this paper is to evaluate and assess the underlying features and characteristics of transfer prices in the economical and judicial actual context. The operational objectives are related to a quid pro quo analysis regarding the fine-tuning aspects of transfer pricing in the digital taxation era. The case law presented in this article tackles the main problems of applying transfer pricing international regulation upon Romanian tax jurisprudence. The conclusion of this article highlights the need, mutadis mutandis, for a tax policy agenda revealing a strengthened fiscal and financial environment towards the creation of a new proper fiscal space.</abstract>

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

<abstract><title style='display:none'>Abstract</title>In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.</abstract>

“Vasile Goldis” Western University of Arad

West University of Timisoara, Faculty of Law, PhD Candidate

“Vasile Goldiș” Western University of Arad

Double Taxation Conventions in Central and Eastern European Countries

<abstract><title style='display:none'>Abstract</title>Despite the large number of reservations registered by Member countries, making it one of the, if not the, most heavily reserved human rights treaties; the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) has managed to achieve a very high rate of states’ membership [1]. Currently, 187 countries out of the 193 United Nations Members are parties to CEDAW [2]. What is strange to digest, however, is the fact that the United States is one of the seven countries that are yet to ratify the Convention [3]. This article provides an insight into the position of the United States from the ratification of CEDAW. It examines the merits of arguments made for and against the ratification and their rationale to provide a better understanding that explains what is considered by many as a buzzling stand of the United States from the Convention.</abstract>

CEDAW in the Eyes of the United States

<abstract><title style='display:none'>Abstract</title>In this article, the author reviews the approach of English courts to limits of autonomy principle and tries to answer the following research questions: What obligations should the applicant fulfil while opening a credit in accordance with the underlying contract? What are the seller’s remedies when the buyer fails to perform his duties regarding opining and performance of the credit? On the other hand, what are the seller’s duties in the process of opening the credit and what will be the buyer’s remedy in case of his failure? What is the legal position regarding variation of the credit? What is the position of court regarding absolute or conditional nature of the credit? In order to answer the above research questions, paper is divided into seven parts: after the introductory comments, the second part will review the nature of the buyer’s obligation in opening the credit. The third part is focused on effect of non-compliance by the buyer and the fourth part studies the variation of the credit and its effect on party’s rights within the underlying contract. Part five deals with the buyer’s rights after opening the credit while part six will discuss the absolute or conditional nature of the payment obligation to pay under the LC. Last but not the least, the final part will provide some concluding remarks.</abstract>

Limits of Autonomy Principle in Documentary Letters of Credit; Perspective of English Law

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Journal of Legal Studies

 Aims and scope of Journal of Legals Studies   The aim of Journal of Legal Studies is to publish quality articles and insightful research ideas in all fields of Law domain...

MNiSW

 Aims and scope of Journal of Legals Studies   The aim of Journal of Legal Studies is to publish quality articles and insightful...