Publicații - Universitatea de Vest "Vasile Goldiș" din Arad
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Domestic Investment and Economic Growth Nexus: Does Absorptive Capacity Matter in the African Countries?
Full text linkThis study empirically examined the role of the country’s absorptive capacity on the impact of domestic investment on economic growth in the selected five African countries over the study period of 1970 to 2019. In specific, the study examined the impact of domestic investment on economic growth from two models, without the country’s absorptive capacity and with the country’s absorptive capacity. Further, a robust linear ordinary least squares (OLS) methodology including static panel OLS and panel cointegration estimators was employed. The study found that only changes in financial development and infrastructures positively cause changes in the domestic investment-economic growth nexus in the short run while in the long run, trade openness enhances the positive impact of domestic investment on economic growth in African countries. In addition, the study found that domestic investment retards economic growth without the country’s absorptive capacity in the short run and long run respectively in African countries. Therefore, the study recommended that policymakers should invest heavily in infrastructure and financial development systems as well as encourages trade openness for a stable domestic investment-economic growth nexus in African countries
Governance, Investors Motivations and Foreign Direct Investment Inflow in Selected African Countries: Does John Dunning’s Eclectic Paradigm Matters?
Full text linkOver the years, studies have focused on the implications of institutional quality as a key factor of FDI inflows into Africa and how it influences the economic processes of various African countries. However, in the studies on Africa, investors’ motivations as determinants of foreign direct investment inflows into African regions are grossly understudied and yet determined. As a result, there is a need to investigate the impact of FDI inflows on African countries, as well as the implications of home and host country investment phenomena. The study employs ex-post-facto research using panel data obtained from different World Bank publications; world development indicators, and the Transparency Index database from 1997 to 2022. The System Generalized Method of Moments (SGMM) was used to examine the data. The results reveal that governance and investor motivations have a negative impact on each other; the effect of the interacted variables is less than the total of the impacts of governance and investor motivations separately. Therefore, FDI in the selecte3d African countries will decline by 7.5 points for every unit increase in the level of poor governance and investor motivations, and this validates the locational assumption of John Dunning Eclectic Paradigm with the proposition that FDI inflows is a function of the home and host investment phenomena As a result, we recommend that African governments implement Regulatory reform, market reform, complete streets policies, and contingency-based planning that are FDI inflow induced
Protection of Private, Family, and Intimate Lives
Full text linkThe Constitutional Court of Romania (CCR) holds an essential position in guaranteeing the observance of human rights within the country\u27s constitutional and legal framework. Through its attribution to interpret and verify the compliance of laws with the Constitution, the CCR has built a vast and particularly significant caselaw regarding the individual’s fundamental rights.
By studying the Constitutional Court of Romania\u27s judicial practice in the field of human rights, we can examine how fundamental rights are interpreted and implemented in the national legal system.
In this regard, the CCR plays a vital role in ensuring the protection and promotion of these rights by interpreting the Constitution and applicable legislation in accordance with international standards.
It is important to highlight that the CCR\u27s human rights caselaw reflects the constant attempt to ensure a balance between the individual’s and society\u27s interests, protecting fundamental rights in accordance with the principles of the rule of law and international standards in the field.
Through the analysis of concrete cases and constitutional interpretation, the CCR strengthens its essential role in human rights promotion and defense in Romania
Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research
Full text linkA clear manifestation of the technological revolution 4.0 in the context of digitalization of the economy is the use of digital, electronic, or IT-oriented versions of financial reporting. Today, the harmonization of national accounting systems and the formation of financial statements around the world is carried out through the implementation of International Financial Reporting Standards by moving to the preparation of financial statements in a single electronic format – eXtensible Business Reporting Language (XBRL). The introduction of a new financial reporting system in XBRL format requires appropriate understanding and some practical adaptation. At the same time, the study of the use of the concept of “taxonomy financial reporting” in scientific works remains insufficiently developed. The article aims to study the quantitative and qualitative structure of the documentary flow of scientific periodicals on the keywords “taxonomy financial reporting”. The method of bibliometric analysis was used to conduct the study. The source of the bibliometric analysis of the documentary flow of scientific periodicals are publications from the scientometric database Scopus in the period between 2001-2021. As a result of the selection, data were obtained on scientific articles that were exported for processing into the computer program R (bibliometrics package). According to the results of quantitative analysis, 156 publications were received, the vast majority of which were scientific articles. It was found that the main areas of research on the taxonomy of financial reporting are: taxonomies, XBRL, financial reporting, and administrative data processing. The largest clusters appear around these keywords. It has been established that scientific cooperation on this topic is becoming closer, which contributes to the formation of geographical clusters, the three largest of which are united around the United States, Italy and the United Kingdom
Does Urbanization Matter for Poverty Reduction in Nigeria: an Empirical Evidence From Autoregressive Distributed Lag (ARLD) Estimation
Full text linkUrbanization has been argued to be having an impact on several other development challenges. To this end, this paper aims to contribute to the empirical literature by exploring the effect of urbanization and its\u27 magnitude on poverty, both in the short run and long run in Nigeria. The macroeconomic analysis was conducted using data from 1982 to 2017 which was obtained from the World Bank. Bound Test and autoregressive distributed-lag (ARDL) estimation techniques were used to test the existence of a cointegration relationship and to estimate the short and long-run effect of urbanization and other variables on poverty reduction. Results from the study and an economic standpoint, provide strong evidence that urbanization remains an important factor in poverty reduction in Nigeria. The analysis further shows that while international remittances have a positive and significant effect, foreign aid and government expenditure have significant negative effects on poverty reduction in the long-term period. While findings from this study suggest that urbanization remains a valid tool in the fight against poverty, the need for sustainable urbanization policies and efforts by the Nigerian government is highly imperative
On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance
Full text linkTo 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\u27s tax practice and drawing on the advanced experience of other countries\u27 tax voluntary disclosure laws, this article attempts to provide suggestions for improving China\u27s 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\u27 tax related information and the strengthening of tax law enforcement
Comparative Analysis of Evidence Law Within the Civil Process Comparative-legal Research
Full text linkThe article discusses the types of evidence used in the civil law process. Comparative-legal research includes a list of types of evidence used in the civil law process in different countries of the world, their description, and legal significance based on local law. The Code of Civil Procedure is a legal means of protecting the civil rights and freedom of a person. Proceedings are conducted in compliance with the principles of disposition and competition, which allows disputing parties, under equal conditions, to determine the essence of the dispute on their initiative and to present relevant different types of evidence to determine the truth in the case. In general, asserting one\u27s position, truth, or justice and obtaining, collecting and presenting relevant evidence for the purpose is related to the legal awareness, good faith and sound logic developed by the party (its representative or third parties). In the process of development of a democratic state, much attention is paid to the pursuit of perfection of individual disciplines of private law, which mainly includes the objective protection of human rights and legal interests. In this process, it is of the utmost importance that the relevant norms of the law allow the interested person to present appropriate evidence to confirm the violation of the right and request the restoration of the violated rights in the justice implementing Agency. The Code of Civil Procedure is a legal means of protecting the civil rights and freedom of a person. Proceedings are conducted in compliance with the principles of disposition and competition, which allows disputing parties, under equal conditions, to determine the essence of the dispute on their initiative and to present relevant different types of evidence to determine the truth in the case
Complications in Classifying Suicide Incitement as a Crime
Full text linkThe article describes and evaluates Georgian legislation in comparison to foreign legislation, as well as, based on the practical analysis, highlights the critical elements of the actual composition leading to suicide and suicide attempt. The problem of identifying whether a crime leading to suicide, or a suicide attempt qualifies for prosecution before investigative bodies and national courts is the main concern. Because of this, the article analyzes topics covered by European and National Court judgments on human rights. The intricacies of the suicide investigation are explained based on the author\u27s personal professional and practical knowledge, likewise, the conditions that need to be proven all through the case investigations. This article provides an overview of the problems with the current legislative architecture, its weaknesses, and basic suggestions for improving them
Oligarchic Politics in the Context of a Democratic Rule of Law in Relation to the Principle of Expediency
Full text linkIndonesia, which is a democratic country, is not necessarily free from the practice of ownership of a handful of groups that influence the course of the National constitution. Oligarchy begins with the fact that extreme material inequality produces extreme political inequality. Although in a democracy, position and access to the political process are interpreted as equal, the enormous wealth in the hands of a small minority creates a significant excess of power in the political sphere for that group. The practice of oligarchic politics in Indonesia has been prominent and widespread since the New Order era. Oligarchy has undermined the philosophical meaning of democracy, which is political power or government run by the people, and for the people. Freedom in the political field certainly does not mean legalizing all means but remains in the corridor as contained in Pancasila as the basic ideology of the Indonesian nation. The good and bad of the law must be measured by the good and bad consequences produced by the application of the law, meaning that legal provisions can be considered good and provide benefits if the consequences resulting from their application are good, maximum happiness, and reduced suffering
Legal Nature of Concessionaire and Public-private Partnership Contracts
Full text linkThis 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