Journal of Legal Studies

Bano, Elona; Ahmeti, Edmond

2023 Journal of Legal Studies

doi: 10.2478/jles-2023-0001

AbstractThis paper aims to analyze the legal nature of concessionaire and PPP contract in Albanian Legislation and through the perspective of European legislation analyzing mainly the Italian and French legislation and doctrine in this area. The main hypothesis that this paper aims to address is related to the fact, if it is enough to categorize these kinds of contracts with a hybrid status between public and private law, or the fact that so many countries appellate more and more to the concessionaire and PPP contracts is the momentum to create a separate law discipline as so many universities in France, USA, Japan do. Also, this paper aims to make a comparative study of Albanian legislation in the area of concessionaire and PPP contracts with the European legislation being the fact that for Albania this is a new area, and is a considerable lake of doctrine and legal studies that analyze the specifics and characteristics of such kind of contracts, putting at the last instance not only the Albanian contractual authorities but also the national courts in difficulties of implementation and interpretation.

Nebieridze, Khatuna

2023 Journal of Legal Studies

doi: 10.2478/jles-2023-0002

AbstractThis study examines the managerial role of five school principals in Tbilisi in sustaining success and innovation. It describes the management and leadership practices of five school principals, who are considered to be innovative, well-managed, with excellent academic results, and highlights the principals’ own contributions for school innovation and success. The study used the case study method based on the qualitative research method. At each school, opinions on school governance were gathered through individual interviews with the school principal, representatives of local resource centers, and other members of the school board. students and members of the school community. This study provides insight into organizational culture and school changes, as well as the principal role of principals in creating and managing a successful and innovative school. The study uses stakeholder perspectives on school leadership and school performance to provide us with insight into school management in each case, as well as draw attention to differences and similarities between different cases. The research findings highlight the importance of principals’ life experiences in determining their management style and values. Innovative principals identify five common aspects of leadership and related behaviors that characterize their leadership style and underpin the success of their schools. Furthermore, innovation schools have common characteristics. A map of how the principal’s management style and school innovation and success, life experience, five managerial aspects and corresponding behaviors, and other elements of school success are related to innovative aspects of management and leadership has been developed. Realizing what works in successful and innovative schools is the preliminary step in determining how to direct the practice of such schools to those parts of the school that require this experience. The current study demonstrates an innovative management style, demonstrating that some principals are very successful in creating an innovative culture, including behavioral patterns that can be learned and used by people aspiring to innovative and successful school management.

Hai, Yan

2023 Journal of Legal Studies

doi: 10.2478/jles-2023-0003

AbstractTo encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases fiscal revenue, improves the information management ability of tax authorities, but also improves the tax compliance of taxpayers. The United States, Germany, and Australia have all established tax voluntary disclosure systems, and have gained some experience. The Tax Collection and Management Law is being revised, and it is also intended to establish the rule of law for tax voluntary disclosure. Based on China’s tax practice and drawing on the advanced experience of other countries’ tax voluntary disclosure laws, this article attempts to provide suggestions for improving China’s relevant legal systems: (ⅰ) clarify the applicable situations of permanent and temporary tax voluntary disclosure; (ⅱ) Provisions on strengthening early communication between tax authorities and taxpayers; (ⅲ) Standardize the content of voluntary disclosure by taxpayers, including supplementing and correcting information that was not reported or not truthfully reported in previous years, and disclosing tax related information such as overseas financial accounts, assets, offshore structures, etc. as required; (ⅳ) Provide for voluntary disclosure of the legal consequences of tax violations, namely, making up the tax owed and paying the tax interest incurred due to delayed tax payment, but with administrative and criminal liability concessions; (ⅴ) Strengthen the construction of supporting systems, mainly including the protection of taxpayers’ tax related information and the strengthening of tax law enforcement.

Ali, Muhammad Imran

2023 Journal of Legal Studies

doi: 10.2478/jles-2023-0004

AbstractSex education for children does not imply that children are responsible for their own safety, but rather that children should be provided with protective, effective, and interactive education that builds resilience and reduces their vulnerability to sexual harm. As a result, it is critical to provide a secure atmosphere for children at school, where they spend the majority of their time. Sex education curriculum for the prevention of child sexual abuse will seek to give children the knowledge and skills needed to recognize and prevent probable sexual abuse scenarios. The primary school sex education curriculum will be founded on the ideology of empowering children and the concept that care is an integral aspect of child care and protection. The Ministry of Education should determine the need for sex education in primary schools to prevent sexual abuse of children, support it, and include it in the curriculum. This curriculum’s purpose should be to build and maintain a proactive environment that protects children by preventing sexual abuse or assuring early detection, intervention, and reporting.

Lucaciuc, Ștefan; Crișan, Corina

2023 Journal of Legal Studies

doi: 10.2478/jles-2023-0005

AbstractA decision of the Constitutional Court, which declared the unconstitutionality of art. 164 of the Civil Code, which regulated the protection measure of placing under interdiction, offered the lawmaker the opportunity to rethink the protection measures of the natural person that involve restricting or increasing one’s capacity of exercise. The new regulation proposed by Law no. 140/2022 brings with it both protection measures to which people with intellectual or psychosocial disabilities can appeal in the conventional means - legal aid and the warrant of protection - as well as protection measures for people who are found to have a deterioration of the mental faculties – legal advice and special guardianship - the establishment of which is given to the competence of the court with the amendment that the court is free to choose the measure of protection that best corresponds to the vulnerable person’s concrete needs, being able to configure its content so that the measure of protection to be adequate to the circumstances in which the person finds oneself and the restriction of own freedom to be proportional to the severity of the effects that this deterioration of the mental faculties of the vulnerable person causes to that person’s psychological abilities.

Onet, Cristina

2023 Journal of Legal Studies

doi: 10.2478/jles-2023-0006

AbstractThe present work approaches the legal institution of the restructuring of budgetary claims from the perspective of the procedure to be followed by the tax debtors interested in agreeing on the need to extinguish their budgetary claims with the desire to avoid the insolvency of the company. We bring up that the restructuring of budgetary claims was thought so as to offer a helping hand, especially to large companies in a situation of major financial difficulty. This present study aims to provide a synthetic picture of the steps to be followed in order to successfully complete this procedure. For this, the procedure is divided into three stages, namely the pre-stage, the procedure itself and the completion of the procedure. The acts to be performed at the pre-stage refer to the notification of the restructuring intention, the restructuring plan and the prudent private creditor test. The stage itself of the restructuring starts with the submission of the application to the tax authority, which will be settled by it either with a decision approving the restructuring or with a decision rejecting it, or with a decision approving a payment facility. Once the restructuring is approved, it will be carried out in accordance with the restructuring plan, under the supervision of the persons designated for this purpose. During its development, the restructuring process may undergo changes that will materialize either in the modification of the restructuring plan or in the modification of the payment facilitation decision, if such a facility has been approved. Whether there is a change in the restructuring process, or not, once it has started, it will have to be completed. If the restructuring plan is successfully implemented, the fiscal debtor’s budgetary claims will be extinguished and he will be able to go on with the economic activity for which he was established. If, however, the restructuring plan fails, the tax debtor risks being subject to forced execution by the tax authority, or even to request its insolvency, which could lead to the cessation of its existence.

Mirshekari, Abbas; Fattahi, Alireza; Saeidi, Neda

2023 Journal of Legal Studies

doi: 10.2478/jles-2023-0007

AbstractIndividuals have a right to their images, meaning that they can decide on permitting having their photos taken or published. Therefore, the consent of the person who is the subject of an image must be obtained for photography or publication. This right, however, is not absolute and without exceptions. People have the right to know what is happening in their community. As a result, if a photo is taken of someone and published for information, it is not necessary to insist upon obtaining consent. Several legal systems allow the imaging of others for informational purposes. However, in such cases, the privacy and dignity of people must be observed, and no one is permitted to publish images insulting or contrary to the public/personal internet. Also, images must not be used for business purposes. In the Iranian legal system, the freedom of the press (principle 24 of the Constitution) and the importance of public interest and its priority over private interests (principle 40 of the Constitution) convey the same idea that the principle is to allow publishing images for informational purposes.