<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>Biofertilizers and biopesticides (together known as ‘biologicals’) hold the potential to increase farmers’ current agricultural productivity, while at the same time contributing to the soil’s ability to produce more in the future. However, the legal registration of microbial products and the operation of businesses dealing in biologicals face certain barriers, which ultimately affect the expansion and widespread use of these green products in Indian agriculture. By involving manufacturers, suppliers and traders of biologicals, as well as government officers dealing with biologicals in India, a study was conducted using participatory methods of semi-structured interviews, structured interviews and informal discussions. This article explores the participants’ perceptions and understanding of the barriers, obstacles and issues in the registration, licensing, proliferation and business operations surrounding the manufacturing, sale, trade, import, export, storage, use, and transport of microbial products. Numerous barriers to business and trade in microbial green products – biofertilizers and biopesticides – are identified. Nevertheless, certain weaknesses related to quality compliance and monitoring are also identified on the part of the manufacturers and suppliers of these biologicals, indicating that the government’s regulatory system must be more efficient and competent in handling these processes.</abstract>

Legal Barriers and Quality Compliance in the Business of Biofertilizers and Biopesticides in India

<abstract><title style='display:none'>Abstract</title>While freedom of expression has a long and well-established constitutional foundation as a self-governing concept, the right to privacy is a relatively recent norm in the constitutional orientation of the United Kingdom. Until the Human Rights Act 1998, the right to privacy had little standing constitutionally. Following on from this standard-setting, notably, both rights have taken on added importance in our modern technological society. Nevertheless, the formulation of privacy into a legal doctrine of human rights seems to have presented a fundamental tension in relation to freedom of expression. As a matter of legal logic, the courts, through a consideration of the law, examine the substantive legal issues in terms of a balancing process, whereby the interest in privacy is balanced against the interest in freedom of expression. It is a matter of broad principle for the courts to rely on injunctions as ancillary instruments of equity in doing justice in this field. Significantly, while the elementary norm of an injunction is that it commands an act that the court regards as an essential constituent to justice, unfortunately, many contend that judges have gone beyond this point, and this is shifting opinions. In fact, serious concerns have been frequently expressed about the extent to which the rich are easily able to invoke the discretion of the court to grant injunctions in a fashion that remains an antithesis to the principle of open justice and also undermines the exercise of freedom of speech. While this suspicion is not entirely new to matters of procedural law, the recent case, PJS v News Group Newspapers turned on this controversy. Therefore, the aim of this paper is to examine the complexity of celebrity privacy injunctions in the age of the internet and question its relevance, as we outline the extent to which social media is challenging the authority of the state (judiciary) in this direction.</abstract>

Is Social Media Challenging the Authority of the Judiciary? Rethinking the Effectiveness of Anonymised and Super Injunctions in the Age of the Internet

<abstract><title style='display:none'>Abstract</title> The matrimonial regime represents the entirety of the legal provisions concerning the property relations between spouses during marriage, as well as the legal documents they conclude with other people, governing a (measurable) patrimonial asset. In addition to the legal community regime, with the adoption of the new Civil Code two new matrimonial regimes were introduced, namely the regime of property separation and the regime of the conventional community. Where the two spouses opt for one of the other two regimes, instead of the legal community regime, it is necessary that they should sign a marital agreement.</abstract>

Matrimonial Regimes

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

The problem of child labor in cocoa-producing countries like Ghana and Ivory Coast has been projected into the international limelight due to coverage by notable international media organizations like CNN, BBC, and Al Jazeera. The incidence of child labor in the cocoa industry raises legal and ethical issues in the production and manufacturing processes that feed into international trade. This paper explores the international legal framework on child labor under the Minimum Age Convention and the consistency of Ghanaian domestic law with the Convention. It further discusses empirical data collected from Anyinam, a cocoa farming community in the Eastern Region of Ghana and the sustainability programme of Federated Commodities Ltd. (FEDCO), as a private sector responsible business initiative aimed at addressing the problem of child labor from a holistic approach.
</abstract>

Exploring Legal and Non-Legal Approaches to Eliminating Child Labor in the Cocoa Industry In Ghana

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

This study seeks to examine the notion of marital maturity through the lens of Islamic jurisprudence. It employs a normative legal research methodology, combining philosophical insights, statutory regulations, and contextual analysis. The analytical techniques involve surveying, conducting question-and-answer sessions, thoroughly reading legal materials, and employing deductive analysis. The research results show that in Islamic law, maturity in marriage refers to the boundaries of individuals who have reached puberty. The importance of building a household based on maturity is to create psychological maturity in both partners, both husband and wife. Islamic law underscores the importance of individuals being mentally, physically, and psychologically prepared for marriage, emphasizing that it is a form of worship. Therefore, building a mature and responsible household is expected in Islamic teachings.
</abstract>

The Importance of Maturity in Marriage from an Islamic Legal Perspective

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

This study compares countries with common law with countries with civil law systems and investigates the possibility of predicting legal systems using artificial neural networks (ANNs). The OLS model, ANOVA, ANN, and Tensor Flow are used in the research to analyze the data. The goal is to find out how board characteristics and country legislative frameworks affect how European corporations disclose their social performance. The performance of a hidden layer with five nodes is best, according to the ANN model. The model’s accuracy throughout testing and validation is 0.750. The confusion matrix shows that, of the four observations in the test set, three were correctly categorized as “Civil law” and one was incorrectly categorized as “Common law.”
To evaluate the model’s efficacy, evaluation metrics are computed. The model’s accuracy is 0.750, which represents a prediction success rate of 75%. For the “Civil law” class, the recall (true positive rate) is 1.0, indicating that all “Civil law” cases are correctly identified. Metrics for the “Common law” class, however, are not available due to the scant amount of data that is available. The prevalence of countries with common law and civil law systems is compared in the ANOVA analysis. As shown by the computed F-value of 0.482, there is less variance inside each legal system than there is between the two. There is no statistically significant difference in frequency between the two legal systems, according to the p-value of 0.495. Overall, the research’s conclusions imply that social performance disclosure between countries with common law and civil law systems differs only slightly. The neural network model’s network weights provide insight into the importance of different features in prediction.
</abstract>

Predicting Legal Systems: An Artificial Neural Network Approach with Statistical Analysis for Comparative Study of Civil Law and Common Law Countries

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

This article conducts a comparative analysis of pre-trial detention challenges in Ukraine and Sweden, highlighting common issues and distinctive features. Both countries face non-compliance with international standards in their remand policies, with legislative problems serving as a focal point. Recent legislative efforts in Ukraine and Sweden have addressed some issues, but significant challenges persist, requiring comprehensive solutions. The legislative disparities between the two nations manifest in the technical nature of Ukraine’s problems and Sweden’s more systemic issues. A unique challenge faced solely by Sweden is the disproportionately high number of foreigners in pre-trial detention, highlighting discriminatory legal regulations. Procedural hurdles vary, with Sweden grappling with the lack of specificity in prosecutors’ grounds for restrictions, while Ukraine faces a formalistic approach to remand extensions. Long-term pre-trial detention is identified as a shared concern, attributed to systemic principles in Sweden and technical procedure problems.
</abstract>

Pre-Trial Detention Challenges in Sweden and Ukraine

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

In each state there are certain vulnerable categories of population: children, elderly, disabled people, who need special protection in order to realize their rights. Among them, there are children, whose rights are explicitly regulated in Romania by Law nr. 272/2004 on the protection and promotion of children’s rights, but also in other related laws. In the following, we intend to analyze: the right of the child to establish and preserve his or her identity in accordance with relevant legislation and case law.
</abstract>

The Child’s Right to Establish and Preserve his or her Identity. Legislative and Case-Law Considerations

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

The enthusiasm of the younger generation for presidential and vice-presidential elections has a significant impact on the political dynamics of a country. This study aims to explore the factors that influence the level of enthusiasm of the younger generation in the process of electing the head of state. The research method used is descriptive analysis using primary and secondary data. The findings show that factors such as political education, social media, participation in political activities, and the aspirations of the younger generation play an important role in shaping their level of enthusiasm for the presidential and vice-presidential elections. The results of this analysis provide valuable insights for policymakers, political stakeholders and educational institutions to design more effective strategies to strengthen young people’s engagement in the democratic process, as well as to sustain their political participation in the future.
</abstract>

Political Participation Behavior: Young People’s Enthusiasm for the 2024 Presidential and Vice-Presidential Elections

<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>
An evaluation of the quality of governance as a major determinant of tax revenue generation is important to both the government and the Nigerian public. It has become required as a result of many rising economies’ reliance on several taxes to raise income. Tax income generation is crucial to the fulfillment of the Sustainable Development Goals (SDGs) and rising economies’ economic progress. This study addresses the influence of both political (political stability), institutional (corruption) and bad governance on the mobilization of tax revenue in Nigeria. To serve this purpose, the study employed a time series data set from 2000 to 2020. After subjecting the data to the unit root test, the study further employs Ordinary Least Square (OLS). The findings revealed that corruption and political instability have a positive and significant impact on Nigeria’s tax revenue mobilization. Bad governance, on the other hand, has a positive and insignificant influence on Nigeria’s tax revenue mobilization. The study focuses on improving governance quality by lowering corruption rates and increasing transparency in tax administration. To accomplish so, countries must execute policy reforms such as establishing an effective and strict judicial system, offering monetary incentives for tax officers to lower the risk of corruption, and, most crucially, broadening the revenue base rather than raising tax rates. As a result, the tax administration will improve, and the economy’s overall tax revenue collection will improve.
</abstract>

onyinyechi.omodero@covenantuniversity.edu.ng

Governance Quality and Tax Revenue Mobilization in Nigeria

<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

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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...

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

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