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Abstract : Foreign Constitutional Guarantee of Voting Right
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Abstract: The paper presents the results of a comparative legal study of the texts from the constitutions belonging to the member countries of the Commonwealth of Independent States to identify guarantees of legal voting right in them. The study was built based on a dialectical approach to disclosing legal phenomena and processes using general scientific (systemic, logical, analysis, and synthesis) and particular scientific methods. Based on the classification method, the sought guarantees were identified, named, and characterized in the following varieties: constitutional sovereign, electoral constitutional with a subdivision into the material (general and particular) and procedural (restrictive and technical) types, and institutional guarantees implemented by special and constitutional control entities as well as standardizing constitutional types. Within this working framework, the authors present the results of the comparative study devoted to the constitutions of the CIS member states in connection with the identification of guarantees of legal voting right in them. So far, no such comparative study has been conducted to identify the securities of the right to vote in the member states of the Commonwealth of Independent States. Keywords: Elections, referendum, voting right, deputies, court, local government. |
Abstract : Abuse of Rights in Labor Relations: Concepts, Motives, Beneficial and Adverse Consequences
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Abstract: The article contains the studied issues of abuse of rights in labor relations: the concept of "abuse of rights in labor relations" has been defined, its motives, and beneficial and adverse consequences have been analyzed. The authors emphasize that "abuse of rights" as a legal fact arisen in specific life circumstances may have both beneficial and adverse social content. All this resulted from the fact that legislative practice does not keep up with real conditions of changing labor relations affected by dynamic circumstances of modern social and economic development of society. To develop new approaches to definition of the fundamental principles of labor law to ensure the rights of all participants in labor relations on the principles of equality before the law seems now to be very important. The solution to this problem is in formulation of a universal definition of the concept "abuse of rights in labor relations" like actions or inactions in the legal environment of labor law, based on antisocial motives of these actions (inactions), which do not coincide with motives officially indicated, resulting in adverse social consequences such as discrimination, oppression of labor rights of citizens and stateless persons, violation of the requirements for safe and healthy working conditions. In turn, according to the authors, actions or inactions beyond labor law, but based on positive social motives, resulting in beneficial social consequences such as labor rights of citizens and stateless persons for safe and healthy working conditions, production safety, environmental society, etc., shall not be considered as "abuse of rights" (but as "beneficial abuse of rights"). Keywords: Labor law, abuse, discrimination, motivation, behavior. |
Abstract : Modern Trends in the Tax Audit Market
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Abstract: As Russia transited to market relations, it formed an independent audit service, which emergence prerequisites were the mutual interest of state bodies, the managing administration of the enterprise and its owners in reliable financial and accounting information. The audit has become an integral part of economic relations and has been recognized by most countries of the world. This was facilitated by the need for means of implementing and protecting property interests, enhancing economic benefits and minimizing entrepreneurial risk. The main aim of the study is to investigate the market economy and tax audit market, which determine the development of new activities for the implementation and regulation of economic relations, predetermined the creation of organizations that regulate the processes of accounting and tax accounting. To accomplish that aim, the methods of deduction, induction, systematization and generalization of theoretical and practical materials are utilized. Based on the outcomes, a new type of activity at that time was an audit, which provided protection of the legal property interests of business entities by means of independent financial control, confirmation of the authenticity of balance sheets and reports on the results of economic activities, and the provision of related services. Keywords: Tax audit, financial audit, tax accounting, analytical procedures, tax risks. |
Abstract : The Impact of the Negative Deposit Facility Rate on the Banking System
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Abstract: The main aim of the study is to investigate the repercussions of the monetary policy of negative interest rates conducted by the European Central Bank as a response to defective performance levels across the banking system during a time of economic trough afflicting European countries. The assumption under negative interest rates is that this should make monetary institutions more likely to issue credit, thus fighting loan contraction and creating a solid ground for proper money circulation and economic expansion. Simultaneously, this policy entails, for financial institutions, an extra payment due to their liquidity holdings at the ECB, in the form of deposits or current accounts. Nonetheless, it should be kept in mind, that the primary objective of the ECB is to seek price stability, and for this reason, in comparison, the lucrative purpose of the banking sector is a problem to put on the back burner. Under these circumstances, the amount of total payments carried out by the banking system of each 19 countries of the Monetary Union has been the object of the study to understand which countries are more or less sensitive to the policy. Furthermore, those figures are compared to the due forecasted payments to be done by each country's banking system on aggregate level after the recent implementation of a two-tier system for the liquidity held in the current accounts. The results show that a great disproportion exists in the affliction of negative interest rates across the banking system in different eurozone countries and that each of them will be differently affected by the two-tier system. Keywords: Banking, Regulations Facilities, Sociology, Interest Rates. |
