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Az európai öröklési rendelet alkalmazhatóságának egyes kérdései
No full textRegulation 650/2012/EU created a system of unity of probate procedures to be conducted in the European Union, promoting the possibility of transferring probate assets arising in different Member States, which are increasingly arising as a result of the free flow of goods and services and the free movement of persons, in a probate procedure. Public documents have the same probative value and similar legal effect in another Member State compared to the original Member State. Based on the regulation, in order to quickly, smoothly and efficiently settle cross-border inheritances in the Union, heirs and interested parties in another Member State can easily prove their legal status, rights and rights. To make this possible, the regulation created a single certificate, the European Certificate of Inheritance.A 650/2012/EU rendelet megteremtette az Európai Unióban lefolytatandó hagyatéki eljárások egysége rendszerét, elősegítve az áruk és szolgáltatások szabad áramlása, valamint a személyek szabad mozgása következményeként egyre gyakrabban felmerülő különböző tagállamokban keletkező hagyatéki vagyonelemek egy hagyatéki eljárásban való átadásának a lehetőségét. A közokiratok az eredeti tagállamhoz képest egy másik tagállamban ugyanolyan bizonyító erővel és hasonló joghatással bírnak. A rendelet alapján az Unióban a határokon átnyúló vonatkozású öröklések gyors, zökkenőmentes és hatékony rendezése érdekében az örökösök és az érdekeltek egy másik tagállamban, könnyen tudják igazolni jogállásukat, jogaikat és jogosítványaikat. Ennek lehetővé tétele érdekében a rendelet megalkotott egy egységes bizonyítványt, az európai öröklési bizonyítványt
Corporate Governance–Performance Nexus in Indian Insurance Companies: A Sectoral Assessment of Life vs. Non-Life sector
No full textCorporate governance is one of the key sustainability indicators to manage and control the business functions ethically and transparently. This mechanism is essential in every sector, specifically in the insurance landscape, to strategically meet uncertain risk & losses and the interest of policyholders. This study examines the corporate governance practices followed by the life and non-life insurance industry in India and its effect on the financial performance of insurers. To provide empirical results of the study, we considered corporate governance as independent variables, financial performance as dependent variables, and control variables for validation and reliability of the results. Secondary data was collected from a sample of ten insurance companies, including five life and five non-life insurers, for 10 years from 2014 to 2023, and implied descriptive statistics, t-tests, and regression models were used for analysis purposes. The result reveals that across the life and non-life insurers, unified governance mechanisms are followed, but it substantially influences the financial performance of life insurance more significantly than the non-life insurance sector. The reasons behind that are that life insurance premiums are held for a long period of time and also certainty to assure claim settlement in the form of death or maturity. So, the life insurance industry requires formulating more stringent governance mechanisms that sustainably address unstable operations and performance landscapes. The outcome of this study would structure robust governance norms, which would eventually enhance Indian insurers’ performance sustainably and discover the insight contributions of this field of research in an emerging economy scenario
Real-Time, low audio latency based AI-Powered application architecture design
No full textThis paper presents the design and implementation of a mobile application that provides users with an interactive conversational experience powered by OpenAI's language model. A key feature of this application is its real-time text response streaming, coupled with synchronized audio synthesis using Azure's text-to-speech (TTS) services. The architecture includes a Node.js backend server that handles OpenAI communication in streaming mode, sentence segmentation for response buffering, and a dedicated, multithreaded audio service for efficient TTS conversion. Parallelized webSocket communication enables high throughput real-time coordination between the backend and the audio service. This paper explores the system's architecture, implementation challenges, performance evaluation, and potential applications in education, accessibility, and virtual assistants
Gondolatok a vállalatok büntetőjogi felelősségéről a munka világa szempontjából
Get PDFLiability is key to society’s self-correction. In recent years, we may now say decades, and especially recently, numerous reports, research and forecasts have warned that humanity is heading in the wrong direction and that urgent change is needed. Companies have a particularly significant impact on the achievement of sustainability, with influence extending to the environmental, economic and social pillars. The paper touches on the issue of corporatecriminal liability, focusing in particular on how the current legal framework can be strengthened to achieve sustainability goals, for example through the regulation of supply chains. The aim of the paper is to provide food for thought to further consider the legal and moral aspects of corporate liability in the context of sustainability.A felelősség kulcsfontosságú a társadalom önkorrekciójában. Az elmúlt években, mostanra már mondhatjuk, hogy évtizedekben, és különösen a közelmúltban számos jelentés, kutatás és előrejelzés arra figyelmeztet, hogy az emberiség rossz irányba halad, és sürgős változásra van szükség. A vállalatok különösen jelentős hatással vannak a fenntarthatóság elérésére, befolyásuk kiterjed a környezeti, gazdasági és társadalmi pillérekre is. A tanulmány a vállalatok büntetőjogi felelősségének kérdéskörét érinti, különösen arra összpontosítva, hogy a jelenlegi jogi keretek hogyan szigoríthatók a fenntarthatósági célok érdekében, például a beszállítói láncok szabályozása révén. A tanulmány célja, hogy gondolatébresztőként szolgáljon a vállalati felelősség jogi és erkölcsi aspektusai továbbgondolásához a fenntarthatóság jegyében
The right of the child conceived by a donor to know his/her origin – Croatian legislation and trends in Europe
Get PDFThe Convention on the Rights of the Child under Art. 7 para. 1 provides the right of the child to know his or her origin as far as possible. It is not specifically designed for children conceived by donor gametes or embryos, but applies to them as well. The European Convention for the Protection of Human Rights and Fundamental Freedoms (Art. 8) guarantees protection of private and family life. The European Court of Human Rights interpreted that Art. 8 encompasses ‟the right to an identity and to personal development” and finally ruled in Gauvin-Fournis and Silliau v. France that it applies to donor-conceived people and that they have, in principle, a right to know each of their genetic parents. Historically, a donor had the right to privacy and, therefore, remained anonymous; a changed paradigm shifted the focus to persons conceived by the donor’s gametes or embryo.
This study analyses the development of representative national legislations that adopt different approaches: those that accept the anonymity of the donor principle, those that accept the non-anonymity principle, and those that accept multiple choices concerning donor’s anonymity.
The first has been slowly abandoned in national legislations, however, it continues in liberal and some Central European states. Some states attempt to provide protection, at least by providing choice of non-anonymity/anonymity to the donor.
At the European level, Recommendation 2156 (2019) – Anonymous donation of sperm and oocytes: balancing the rights of parents, donors and children of the Parliamentary Assembly of the Council of Europe pushes towards non-anonymity; however, it is not binding. This concept is questionable if the European Union has jurisdiction over such issues, therefore, the 2024 Regulation of the European Parliament and of the Council on standards of quality and safety for substances of human origin (SoHO) intended for human application did not intervene in this area, leaving its regulation to national states.
The concluding remarks offer arguments in favour of anonymity and non-anonymity and conclude that legislators should always consider the interests of children and persons conceived, as the state is responsible for the protection of their rights.The Convention on the Rights of the Child under Art. 7 para. 1 provides the right of the child to know his or her origin as far as possible. It is not specifically designed for children conceived by donor gametes or embryos, but applies to them as well. The European Convention for the Protection of Human Rights and Fundamental Freedoms (Art. 8) guarantees protection of private and family life. The European Court of Human Rights interpreted that Art. 8 encompasses ‟the right to an identity and to personal development” and finally ruled in Gauvin-Fournis and Silliau v. France that it applies to donor-conceived people and that they have, in principle, a right to know each of their genetic parents. Historically, a donor had the right to privacy and, therefore, remained anonymous; a changed paradigm shifted the focus to persons conceived by the donor’s gametes or embryo.
This study analyses the development of representative national legislations that adopt different approaches: those that accept the anonymity of the donor principle, those that accept the non-anonymity principle, and those that accept multiple choices concerning donor’s anonymity.
The first has been slowly abandoned in national legislations, however, it continues in liberal and some Central European states. Some states attempt to provide protection, at least by providing choice of non-anonymity/anonymity to the donor.
At the European level, Recommendation 2156 (2019) – Anonymous donation of sperm and oocytes: balancing the rights of parents, donors and children of the Parliamentary Assembly of the Council of Europe pushes towards non-anonymity; however, it is not binding. This concept is questionable if the European Union has jurisdiction over such issues, therefore, the 2024 Regulation of the European Parliament and of the Council on standards of quality and safety for substances of human origin (SoHO) intended for human application did not intervene in this area, leaving its regulation to national states.
The concluding remarks offer arguments in favour of anonymity and non-anonymity and conclude that legislators should always consider the interests of children and persons conceived, as the state is responsible for the protection of their rights.The Convention on the Rights of the Child under Art. 7 para. 1 provides the right of the child to know his or her origin as far as possible. It is not specifically designed for children conceived by donor gametes or embryos, but applies to them as well. The European Convention for the Protection of Human Rights and Fundamental Freedoms (Art. 8) guarantees protection of private and family life. The European Court of Human Rights interpreted that Art. 8 encompasses ‟the right to an identity and to personal development” and finally ruled in Gauvin-Fournis and Silliau v. France that it applies to donor-conceived people and that they have, in principle, a right to know each of their genetic parents. Historically, a donor had the right to privacy and, therefore, remained anonymous; a changed paradigm shifted the focus to persons conceived by the donor’s gametes or embryo.
This study analyses the development of representative national legislations that adopt different approaches: those that accept the anonymity of the donor principle, those that accept the non-anonymity principle, and those that accept multiple choices concerning donor’s anonymity.
The first has been slowly abandoned in national legislations, however, it continues in liberal and some Central European states. Some states attempt to provide protection, at least by providing choice of non-anonymity/anonymity to the donor.
At the European level, Recommendation 2156 (2019) – Anonymous donation of sperm and oocytes: balancing the rights of parents, donors and children of the Parliamentary Assembly of the Council of Europe pushes towards non-anonymity; however, it is not binding. This concept is questionable if the European Union has jurisdiction over such issues, therefore, the 2024 Regulation of the European Parliament and of the Council on standards of quality and safety for substances of human origin (SoHO) intended for human application did not intervene in this area, leaving its regulation to national states.
The concluding remarks offer arguments in favour of anonymity and non-anonymity and conclude that legislators should always consider the interests of children and persons conceived, as the state is responsible for the protection of their rights
Compliance as a mean for the protection of the financial interests of the European Union
Get PDFThe protection of the EU budget and its financial interests is an important task of the Member States as well as the institutions, bodies and agencies of the Union. This objective can be reached by several means: by preventing criminal offences affecting the financial interests of the Union, by monitoring the regular implementation of the EU budget, by strengthening operational cooperation between national and EU authorities and by sanctioning of these criminal offences and illegal activities. However, in order to ensure an effective protection of the financial interests, the European Union has to primarily focus on the preventive measures, since it is always better to detect and prevent the commission of crimes than to react to committed illegal acts. In this context, compliance measures, e.g. risk assessment and risk management, internal investigation or whistleblowing, play an important role. This paper focuses on the protection of whistleblowing. In 2019, the European Parliament and the Council adopted a Directive on the protection of whistleblowers, which lays down common minimum standards that provide a high level of protection for persons reporting breaches of Union law. The scope of the Whistleblowing Directive also covers breaches affecting the financial interests of the Union, since it can be a useful tool for the early detection and prevention of such criminal offences.The protection of the EU budget and its financial interests is an important task of the Member States as well as the institutions, bodies and agencies of the Union. This objective can be reached by several means: by preventing criminal offences affecting the financial interests of the Union, by monitoring the regular implementation of the EU budget, by strengthening operational cooperation between national and EU authorities and by sanctioning of these criminal offences and illegal activities. However, in order to ensure an effective protection of the financial interests, the European Union has to primarily focus on the preventive measures, since it is always better to detect and prevent the commission of crimes than to react to committed illegal acts. In this context, compliance measures, e.g. risk assessment and risk management, internal investigation or whistleblowing, play an important role. This paper focuses on the protection of whistleblowing. In 2019, the European Parliament and the Council adopted a Directive on the protection of whistleblowers, which lays down common minimum standards that provide a high level of protection for persons reporting breaches of Union law. The scope of the Whistleblowing Directive also covers breaches affecting the financial interests of the Union, since it can be a useful tool for the early detection and prevention of such criminal offences.The protection of the EU budget and its financial interests is an important task of the Member States as well as the institutions, bodies and agencies of the Union. This objective can be reached by several means: by preventing criminal offences affecting the financial interests of the Union, by monitoring the regular implementation of the EU budget, by strengthening operational cooperation between national and EU authorities and by sanctioning of these criminal offences and illegal activities. However, in order to ensure an effective protection of the financial interests, the European Union has to primarily focus on the preventive measures, since it is always better to detect and prevent the commission of crimes than to react to committed illegal acts. In this context, compliance measures, e.g. risk assessment and risk management, internal investigation or whistleblowing, play an important role. This paper focuses on the protection of whistleblowing. In 2019, the European Parliament and the Council adopted a Directive on the protection of whistleblowers, which lays down common minimum standards that provide a high level of protection for persons reporting breaches of Union law. The scope of the Whistleblowing Directive also covers breaches affecting the financial interests of the Union, since it can be a useful tool for the early detection and prevention of such criminal offences
A halmozódó adóztatás problémája a hozzáadott érték adó kontextusában Magyarországon
Get PDFThe most important underlying rationale behind the construction of the EU value added tax (VAT) system was the replacement of the national cascading turnover tax systems that distorted the competition and prices for a neutral and common system in order to attain the objectives of the internal market. However, this objective has not been fully realized. The main reason for this is the persisting interference of national turnover / turnover-based business taxes with the VAT system in the context of the Hungarian tax system. The present contribution aims to demonstrate these problematic cases, with particular regard to the examination of such interference of the VAT system with national hybrid taxes and national real estate transfer taxes.A közös uniós hozzáadott érték adó (héa) rendszer megalkotása mögött meghúzódó legfontosabb megfontolás az volt, hogy a belső piac kialakítása érdekében a verseny – és piactorzító, halmozódó nemzeti forgalmi adókat felváltsa egy egységes, semleges rendszer. Azonban ez nem valósult meg teljeskörűen, ennek legfőbb oka pedig a héával párhuzamosan alkalmazott forgalmat / értékesítéshez kapcsolódó vállalkozási tevékenységet terhelő nemzeti adók kölcsönhatása a héával. Jelen tanulmány célja az ilyen problémás esetkörök bemutatása a magyar adórendszer kontextusában, elsősorban a nemzeti hibrid adók, illetve az ingatlanszerzéshez kapcsolódó visszterhes vagyonszerzési illeték héa-rendszerrel való interferenciájának vizsgálatán keresztül
Hipoid fogaskerékpár zaj- és rezgésjellemzőinek vizsgálata szimulációs módszerekkel
Get PDFHypoid gears are a widely used drive component in the automotive industry. This is particularly true where high power transmission and compact design are required. They also present significant design challenges in terms of noise and vibration characteristics. The aim of this paper is to analyze the NVH behavior of hypoid gears using simulation methods, with emphasis on the contact pattern, the stability of the transmission torque, and the spectral properties of the Transmission Error (TE). In this research, a multi-body dynamic model of the tooth contact using MSC Adams commercial software was used to investigate the tooth contact. Results show that optimization of the contact pattern can lead to significant noise reduction. The frequency spectrum analysis shows that the most significant noise sources are in the 200–800 Hz range. These frequencies are directly related to the gear excitations. The results suggest further optimization of the contact pressure distribution and tooth profile geometry.Az autóiparban széles körben alkalmazott hajtáselemnek minősülnek a hipoid fogaskerekek. Ez különösen ott igaz, ahol nagy teljesítményátvitelre és kompakt kialakításra van szükség. Egyúttal ezek jelentős tervezési kihívásokat jelentenek zaj- és rezgésjellemzőik szempontjából. A jelen tanulmány célja a hipoid fogaskerékpárok NVH-viselkedésének elemzése szimulációs módszerekkel, kiemelten vizsgálva a hordképet, az átviteli nyomaték stabilitását, valamint az átviteli hiba (Transmission Error, TE) spektrális tulajdonságait. A kutatás során MSC Adams kereskedelmi szoftverrel készített többtest-dinamikai modellel vizsgáltuk a fogazati kapcsolatokat. Az eredmények szerint a hordkép optimalizálása akár jelentős zajcsökkentést eredményezhet. A frekvenciaspektrum elemzése alapján a legjelentősebb zajforrások az 200–800 Hz-es tartományban találhatók. Ezek a frekvenciák közvetlen kapcsolatban állnak a fogazati gerjesztésekkel. Az eredmények alapján javasolt az érintkezési nyomás eloszlásának és a fogprofil geometriájának további optimalizálása
Investigations of the suitability of K-feldspar modified by milling for CO2 sequestration: ONLINE FIRST (pre-proof)
No full textNowadays, carbon dioxide (CO2) emissions are one of the main factors of global warming and climate change. Controlling CO2 levels in the atmosphere and limiting global warming requires urgent action. Some minerals can be used to capture and store CO2 from the air or other sources. Mechanochemically modified K-feldspar (with KOH, Ca(OH)2, and CaO) was used for ex situ and in situ CO2 capture. In the ex situ experiment (in a thermoanalytical apparatus at 150 °C, 5 h), infrared spectroscopy indicated that mechanochemically modified feldspar was capable of CO2 sequestration via carbonate formation. The in situ CO2 capture experiment consists of two steps. The first step involved the mechanochemical modification of feldspar using Ca(OH)2 and CaO as additives during milling. The second step consisted of direct in situ CO2 sequestration in the milling chamber. X-ray diffraction patterns demonstrated the formation of the calcite phase, and thermal analysis confirmed the decomposition of such created calcite. Elemental analysis has found the binding of approximately 1.6% of carbon, and 5.23% carbonation ratio of modified feldspar was achieved. In addition, the use of the mineral vermiculite as a natural additive for in situ sequestration of feldspar was investigated using the above-mentioned analytical techniques