Application and implications of digital signatures and certificates within the framework of law 27269 - Peru

This research seeks to identify the befits of the application and implications in Peru of Law No. 27269 "Law on Digital Signatures and Certificates", modified by Law No. 27310 and how its application has contributed to the progress of its optimization in the public and private sphere within the framework of the establishment of electronic government in Peru and more than 19 years after its entry into force, the Regulation of Law No. 27269, approved by Supreme Decree No. 052-2008-PCM, seeks to regulate the use of digital signatures and the regime of the official infrastructure of the electronic signature, looking for different levels of guarantee and security in order to give the same legal effectiveness and validity that is given to the same legal effectiveness and validity that is given to the official infrastructure of the electronic signature. 052-2008-PCM, seeks to regulate the use of digital signatures and the regime of the official infrastructure of the electronic signature, looking for different levels of guarantee and security in order to give the same legal effectiveness and validity that is given to the handwritten or other similar signature, however there have been problems for its application, which we will analyze in order to propose possible alternatives for a better control and safety mechanism.

SPECIFICS OF THE LEGISLATIVE SYSTEM IN THE REIGN OF THE EMPEROR HADRIAN

The reign of Hadrian (117-138 A.D.) is characterized by important changes in the legal system. This article examines the activities of Hadrian and his lawyers concerning the systematization of the edicts of the praetors and preparation of Edictum perpetuum, a key source for the further development of not only Roman, but also world law. In particular, extracts from the works of Salvius Julianus, Hadrian's leading lawyer, were included in Justinian's Digests. Hadrian's attempts to centralize legislative power in the hands of the Princeps are noted, on the one hand, and the weakening of the influence of lawyers, magistrates, and the Senate on the regulation of law, on the other. The changes in Roman law made by Hadrian, the improvement of the status of freedmen and slaves, and the destruction of the ancient Patriarchal family are indicated. The article analyzes the constitutions of the Princeps, their features and differences from the lawmaking of magistrates, and attempts to summarize the significance of the legislative policy of the Emperor Hadrian.

Conflicts in law — a negative factor of law-making activities (for example, the regulation of law enforcement)

The article deals with the defects of law-making activities negatively affecting law enforcement. Theoretical and practical aspects of inconsistency of civil, criminal and civil law provisions on the basis of concrete examples are investigated.

Opinions Regarding the Principle of Promoting with Priority the Superior Interest of the Child in the Regulation of Law No. 272/2004 and the Romanian Civil Code

SummaryThe study is devoted mainly to the logical-legal analysis of the provisions of art. 2 of Law no. 272/2004 on the promotion and protection of children’s rights, as well as art. 263 of the Civil Code, which establish the main normative solutions regarding the “priority promotion of the principle of the best interests of the child”. Although the phrase “the best interests of the child” is used in the construction of many rules of Law no. 272/2004, the Civil Code and other normative acts, the legislator refrained from establishing its significance, leaving this approach to the doctrine. The proposed study is intended to be a contribution to achieving this goal. We were also concerned with the identification of normative inaccuracies and the substantiation of pertinent proposals of lege ferenda for the improvement of the regulations regarding the principle of promoting with priority the principle of the best interest of the child.

Peraturan Desa: Kedudukannya Dalam Sistem Perundang-Undangan

Masalah studi penelitian; Pertama, asas pengaturan desa menurut Undang Undang Desa, Kedua, Kedudukannya peraturan Desa menurut Undang-undang Nomor 6 Tahun 2014 tentang Desa. Metode Penelitian menggunakan metode penelitian yuridis normative. Hasil Penelitian bahwa, Pertama, Dalam hal asas pengaturan desa tentunya harus berpatokan kepada Undang Undang Desa mengenai pedesaan dimana dalam ketentuan tersebut menerangkan tentang berbagai asas-asas dalam pembentukannya. Kedua, Kedudukan peraturan desa menurut Undang-Undang Desa Tidak lagi berkedudukan sebagai penjabaran lebih lanjut dari peraturan perundangan yang lebeh tinggi. Selain setelah berkedudukan sebagai peraturan Perundangan yang diakui. Timbulnya Undang-Undang Nomor 6 Tahun 2014 tentang desa secara serta merta mengafirmasi pengaturan Undang-Undang Nomor 12 Tahun 2011 mengenai dibentuknya peraturan perundangan. Research study problems; First, the principle of village regulation according to the Village Law, Second, the position of the village regulations according to Law Number 6 of 2014 concerning Villages. Research Methods using normative juridical research methods. Research Results that, First, In the case of the principle of village regulation, of course, it must refer to the Village Law on rural areas, which in the provisions explains the various principles in its formation. Second, the position of village regulations according to the Village Law is no longer domiciled as a further elaboration of the higher legal regulations. Aside from being domiciled as a legislation that is recognized. The emergence of Law Number 6 of 2014 concerning villages immediately affirms the regulation of Law Number 12 of 2011 concerning the establishment of laws and regulations.

DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING?

Tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits. It is compulsory and is collected under the regulation of law. The present study aims to examine the effectiveness of directors’ supervision and tax aggressiveness in diminishing frauds in financial reporting. The subject of this study is manufacturing companies listed in Indonesia Stock Exchange. The results of this study show that, firstly, effective directors’ supervision has significant correlation to diminishing fraudulent financial reporting. Directors, as the leaders of the company, demonstrated that they could perform their supervisory function very well. Secondly, tax aggressiveness has significant correlation to diminishing fraudulent financial reporting.