Financial law and financial science in Russian Federation and Czech Republic (comparative research)

The methodology. Comparative legal, historical and analytical scientific methods were used. The main results, scope of application. Formation of financial-legal theory in both countries took place under the circumstances of political changes. In relation to the Czechoslovak Republic, the attention is focused on the period from the formation of the Czechoslovak Republic in 1918 to the formation of the Czech Republic in 1993, and the main emphasis is made on the period of the 21st century. Periodization of financial law and financial science, and also the system of financial law considers the teaching of financial law and financial science at the Faculty of Law, Charles University. The study also characterizes the process of development of financial law and financial science in pre-revolutionary Russia, highlights the Soviet period of development of financial law, focuses on the problems of development of modern financial law. Periodization of financial law, as well as the system of financial law, are presented from the perspective of teaching of the subject of financial law at the faculties of law. The authors suppose that the modern system of financial law and financial science has retained the original division into two parts, general and specific. All sub-branches of the special part of financial law may be divided into three main blocks: (1) sub-branches of the fiscal part of financial law; (2) sub-branches of the non-fiscal part of financial law; common sub-branches of the non-fiscal part of financial law.Conclusions. The hypothesis about the unity of the principles of financial law and financial science, and public finance as the main category, as well as about the independence of this branch of public law was confirmed during the study. Due to the growing volume of legal regulation in both countries, the historical division of the financial law system is not enough, there is an extensive fragmentation of division in the financial law system. We are observing the emergence of new sub-branches, which are likely to tend to the formation of new branches.

Accounting-based earnings management: motivations, players, implementation, and detection from the perspective of certified accountants

In the scope of Behavioral Decision Theory, Accounting-based Earnings Management (AEM) may compromise the success of decision making of a firm’s stakeholders. Given that AEM constitutes a barrier to the decision-making process, we aim to identify the main motivations of the players of AEM. Besides, in this study we also intend to analyze the implementing and detecting of AEM practices in financial statements and to evaluate whether individual characteristics influence the ability to implement and detect creative accounting practices. To achieve the proposed objectives, a quantitative methodology approach was used. A survey was applied to Portuguese’s certified accountants. In the data analyses, we applied the univariate and multiple analysis. Based on 159 observations, we find that most certified accountants indicate the main motivations are related to the reduction of the cost of capital and tax burden, the strength of the “code law system”, and that the managers are the main players. Our evidence also shows that the AEM practices are easily implemented and detected in the financial statements. In addition, we find that age, professional experience, and academic qualifications of the certified accountant tend to have an impact on the ability to implement AEM in the financial statements, contrary to gender and training area. Furthermore, gender and academic financial statements. This research is important for the development of the literature, entities that operate in accounting standardization and for the users of accounting and financial information. This study contributes to a better understanding of AEM practice, and it originally combines individual characteristics of accounting professionals with AEM practice.

Institutional conditions for the implementation of sustainable development on the example of self-governing agricultural bodies in Poland

Motivation: The need for balance in the social, environmental and economic developments has been explored by numerous academic disciplines and fostered the implementation of subsequent political agendas both at the global and local levels. The 2030 Agenda for Sustainable Development adopted by the United Nations in 2015 is an example of an international initiative for sustainable development. All the goals of the Agenda were determined in view of global civilizational challenges, but in order for them to be implemented various stakeholders have to be involved, and projects on a national, regional, and local scale have to be carried out. Given the postulate of creating multilateral public and public-private partnerships for sustainable development and the principle of subsidiarity, it seems important to take into account the role of self-governing agricultural bodies in the system, implementing sustainable development goals. Agricultural self-governance is exercised in Poland through agricultural chambers established as public-law associations, forming part of the institutional system of public administration. The scope of tasks performed by these agricultural chambers covers matters of agriculture and rural development, including sustainable development. Aim: In her study the author seeks to answer the questions of whether the self-governing agricultural bodies in Poland are the key entities in the implementation of the postulates of sustainable development, or whether the competences of these agricultural chambers allow them to fully use the social potential of farmers for the dissemination of the concept of sustainable development. Results: The results of the survey demonstrate that the self-governing agricultural bodies play only a superficial role in the implementation of the sustainable development postulates. Although these agricultural chambers are formally established in the public law system, they do not have sufficient executive power, or material, human and financial resources to engage in effective action. The potential of the self-governing agricultural bodies to achieve the goals of sustainable development is not being fully used.

The Polemic on Imposing Castration Sanctions against Pedophiles Perpetrators Based on the Human Right’s Perspective

Sexual violence is a crime against humanity. Because, it is, closely related to human rights Cases of sexual violence caused the government to issue the idea of castration for perpetrators of sexual violence. However, this raises pros and cons in the community. The problem of this research is, how is the imposition of castration sanctions on pedophiles from a human rights perspective, and what are the supporting and inhibiting factors for implementing castration sanctions against pedophiles? The study uses a normative juridical and empirical juridical approach carried out on theoretical matters of legal principles. In contrast, the empirical approach is carried out to study the law in reality through behavioural assessments. The study results stated that the perspective of imposing castration sanctions on pedophile perpetrators also reaped the pros and cons in its implementation. Some thought that castration sanctions were quite effective if applied to perpetrators of sexual crimes to immediately provide a deterrent effect on perpetrators and break the chain of sexual crimes that developed in the community. Opinions against the castration sanction are also criticised by various groups, including human rights activists, because castration is considered a cruel punishment for perpetrators, and cruel punishments aim to torture the perpetrators of the crime, but this is undoubtedly related to human rights. Supporting and inhibiting factors for the implementation of castration sanctions against pedophile perpetrators. Supporting factors for the discourse of castration sanctions on perpetrators of sexual crimes against children are caused by the high number of sexual crimes in Indonesia, which has entered a dangerous stage. It was passed into Law Number 17 of 2016. The inhibiting factor is that castration sanctions are not allowed in the national criminal law system. The purpose of punishment, castration is a violation of human rights, seen from the facilities or facilities. Furthermore, there are obstacles from the executor of the castration crime, namely doctors, because it contradicts the code of ethics (KODEKI). Suggestions in this study should be in imposing criminal acts of sexual violence against children to pay attention to humane punishments without degrading and provide benefits, namely a deterrent effect.

TRADE UNIONS AND BASIC INCOME: SOME DANISH EXPERIENCES

Theoretically, there are many good arguments that unions should support a proposal on basic income. The main reason for the Danish trade unions resistance to basic income reform is that it would go against the short-term interest of the unions in organisational self-maintenance. Trade unions will lose power in relation to their members with a basic income. Trade unions have control over individual members by virtue of the collective agreement system and the labour law system. If you have a basic income system, the individual worker will decide when he or she wants to leave his workplace and strike. Suppose a single worker or a group of workers leave their workplace because of dissatisfaction with the working condition. In that case, they will be punished financially according to the rules of labour law rely on any support from their trade union.

INTERPRETATION OF THE TERM EMPLOYER IN ARTICLE 3 OF THE POLISH LABOUR CODE

The article discusses concepts related to the legal definition of the key term in the Polish labour law system ‒ the concept of employer. The author presents the evolution of models and concepts for both individuals and organisational units acting as employers. The article addresses the issue of corporate links and the influence of such links on the definition of an employer, as well as the problems related to the qualification of a civil partnership.

KONFLIK AGRARIA DI KECAMATAN SEMBALUN KABUPATEN LOMBOK TIMUR NUSA TENGGARA BARAT 1979–2019

ABSTRACT This study discusses agrarian conflicts that occurred in Sembalun District, East Lombok Regency, West Nusa Tenggara from 1979–2019. The problems in this study are: 1) Why are there agrarian conflicts in Sembalun District? 2) What are the forms of agrarian conflict that occurred in Sembalun District? The method used is the Critical Historical Method. Meanwhile, the theory used is Historical Dialectical Materialism from Karl Marx and Conflict theory from Ralf Dahrendorf. The results of this study indicate that the agrarian conflict in Sembalun District in 1979–2019 was a structural agrarian conflict. It takes the form of conflicting claims between the Sembalun indigenous peoples and the government and companies regarding who has the right to access land and natural resources. The main cause of the conflict is the lack of community land that becomes their means of production to meet their material subsistence needs. This is due to the practice of negarasasi (land acquisition) carried out by the government and negating the customary law system in agrarian management in Sembalun. Conflict becomes less powerful when the massive Sembalun peasant community defends their land, and tries to restore the customary law system or what is called negation over negation. Keywords: Agrarian Conflict, Sembalun Society, Historical Dialectical Materialism.

Postmodern Philosophy as a Form of Human Reaction to Legal Positivism Concerning the Criminal Justice System in Indonesia

The study of Philosophy of Law is developing rapidly from time to time as we know that there are many schools of Philosophy of Law that are believed and used in a particular place, time, and adherents. Philosophy of Law, nowadays a school growing very fast is Postmodern Philosophy of Law. The postmodern flow of legal philosophy as a reaction to the flow of Positivism Legal Philosophy. Postmodernism's thinking about law is that legal truth is not particular, absolute, and objective, but relative, plural, consensual. This thinking often raises the pros and cons among experts. Therefore, this study tries to increase the flow of postmodern philosophy as a form of human reaction to legal positivism concerning the criminal justice system in Indonesia. This study uses a qualitative approach with a literature review method. The results of the study indicate that the criminal law system in Indonesia is unable to accommodate the purpose of the law, namely justice, because the criminal law system in Indonesia always considers justice based on the fulfilment of written law in which everyone applies a rule of law that is ultimately the same. Therefore, the author expresses Postmodern Philosophy as a creative legal justice breakthrough that is heterogeneous or combines various elements in everyday human life such as social, legal, cultural, psychological, political, educational, etc.

Rozwój instytucji wznowienia postępowania administracyjnego: od totalitaryzmu do demokracji

The purpose of the paper is to present the evolution of the legal shape the institution of resuming administrative proceedings has undergone, starting from the classic regulation in the second decade of the 20th century, through the Polish People’s Republic period, to the present day. The main function of the discussed procedural institution is to verify the final resolution of an individual case if the already completed procedure was affected by what qualified as procedural defect. The resumption of administrative proceedings in the present formula, mainly regulated by the Code of Administrative Procedure, was shaped mainly during the totalitarian rule of the Polish United Workers’ Party of the PRL period. As a consequence, the way the discussed procedural institution formed was influenced by such circumstances as: the one-party system, the lack of social consultations before its passing, or the imposition of the communist ideology adopted in advance, affecting the legal understanding of individual premises for the resumption of proceedings. Due to the lack of administrative judiciary until 1980, which could independently control the public administration activities in the context of correctly interpreting and applying the provisions on resuming administrative proceedings, it was entirely dominated by the communist authorities. Importantly, the administrative law system during the existence of the so-called Polish People’s Republic — which was de facto a non-sovereign state strongly influenced by the Soviet Union — made it impossible for individual legal institutions, including the institution of resuming administrative proceedings, to settle into social and economic realities naturally and free from extra-legal influences. Establishing the administrative judiciary in the form of the Supreme Administrative Court on September 1, 1980 was the first announcement of the system transformation planned for the Polish Republic and democratic changes that were to affect the resumption of administrative proceedings institution by introducing an independent control of its application and interpretation. Due to the changes initiated in 1980 and continued in 1989, 1997, and 2002, the institution of resuming administrative proceedings was separated from political influence and totalitarian values in favor of a democratic state ruled by law.

Adultery Criminalization Spirit in Islamic Criminal Law: Alternatives in Indonesia’s Positive Legal System Reform

This study aims to provide new ideas in the criminal law reform discourse in Indonesia, especially concerning the adultery issue, by employing a socio-legal approach and Islamic criminal law. The socio-legal approach was performed by combining normative analysis and non-legal scientific tactics in observing the applicable law. Meanwhile, the Islamic criminal law was used to assess and contribute new ideas to the Indonesian legal system in the future, presuming criminal law reforms are implemented. The results indicated fundamental weaknesses in Article 284 of the Criminal Code (KUHP) in terms of defining adultery and the prescribed sanctions. Hence, the community’s need for efforts to reform the adultery penalty following the national culture is inevitable. The best solution is that the spirit of adultery sanctions in Islamic criminal is expected to be an alternative to renew Indonesia’s criminal law system in the future. Although some elements of the nation may not expect the form of adultery sanction in Islamic penalties, the spirit in it aims to have strong legal certainty and maintain human life