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The crime of budget fraud and problems of error in Hungarian criminal law
Get PDFTaking account of the importance of combating budget fraud and tax evasion, this article aims to examine the topic of error in general and in the case of tax evasion. After a brief introduction, the article is divided into two main parts. Firstly, in order to understand the relevant issues, the models of regulation of tax crimes in Europe are outlined, including Hungary's national legislation on the crimes of budget fraud, which can be a good example of effectively combating against tax evasion in the field of substantial criminal law. Secondly, error as a ground for excluding criminal liability in general and in the case of tax fraud is presented and discussed, with particular reference to the issues of error of law, error of fact and, finally, misjudging the social danger of the offence.Taking account of the importance of combating budget fraud and tax evasion, this article aims to examine the topic of error in general and in the case of tax evasion. After a brief introduction, the article is divided into two main parts. Firstly, in order to understand the relevant issues, the models of regulation of tax crimes in Europe are outlined, including Hungary's national legislation on the crimes of budget fraud, which can be a good example of effectively combating against tax evasion in the field of substantial criminal law. Secondly, error as a ground for excluding criminal liability in general and in the case of tax fraud is presented and discussed, with particular reference to the issues of error of law, error of fact and, finally, misjudging the social danger of the offence.Taking account of the importance of combating budget fraud and tax evasion, this article aims to examine the topic of error in general and in the case of tax evasion. After a brief introduction, the article is divided into two main parts. Firstly, in order to understand the relevant issues, the models of regulation of tax crimes in Europe are outlined, including Hungary's national legislation on the crimes of budget fraud, which can be a good example of effectively combating against tax evasion in the field of substantial criminal law. Secondly, error as a ground for excluding criminal liability in general and in the case of tax fraud is presented and discussed, with particular reference to the issues of error of law, error of fact and, finally, misjudging the social danger of the offence
A vállalatok büntetőjogi és közigazgatási jogi felelőssége, különös tekintettel a kartelljog, a bankfelügyelet és az adatvédelmi jog területén, de lege lata és de lege ferenda
Get PDFIn the law of the European Union, liability for fines has developed as a special sanction model for regulatory offences, first in the area of antitrust law, now of data protection law and banking supervision, too. The criminal law systems for judicial persons in the EU member states are oriented towards the EU system of enterprise liability. This leads to problems, especially with regard to the sentencing and to procedural guarantees. The emerging path of convergence despite different sanction models – responsibility of enterprises versus responsibility of judicial persons - should be continued in view of the punitive nature of the fine.Az Európai Unió jogában a közigazgatási bírság az adminisztratív büntetőjog speciális szankciótípusaként jelent meg először a kartelljog, majd az adatvédelmi törvény és a bankfelügyelet területén is. Az EU tagállamaiban a jogi személyek büntetőjogi felelőssége rendszere az uniós vállalati felelősségi rendszerére irányul. Ez problémákhoz vezet, különösen az ítélethozatal és az eljárási garanciák tekintetében. A konvergencia kialakuló útját a különböző szankciós modellek ellenére – a vállalkozások felelőssége kontra a jogi személyek felelőssége - folytatni kell, tekintettel a bírság büntető jellegére
A műtét sikerült, a beteg még kómában –- erős késésben a magyar egészségügyi (makroszintű) munkaügyi érdekegyeztetés
Get PDFThe social model in European social policy usage means nothing more than a common European social model implemented in European states, but it can also be understood as a project for an integration policy combining economic development and social balance. The protection of employees against the risks of work is clearly part of the European social model. Social dialogue and collective bargaining have a key role to play in this protection. In this study, these possibilities for health care workers are examined in the light of the Health Care Services Act and international standards.A szociális modell az európai szociálpolitikai használatban nem jelent mást, mint az európai államokban megvalósított közös, európai társadalmi modellt, de érthető úgy is, mint egy integrációs politikára vonatkozó projekt, amelyben egyesül a gazdasági fejlődés és szociális egyensúly. A foglalkoztatottak védelme egyértelműen az európai szociális modell része a munkavégzés kockázataival szemben. Ebben a védelemben kiemelt szerepe van szociális párbeszédnek és a kollektív tárgyalások folytatásának. Jelen tanulmányban az egészségügyi dolgozók ezen lehetőségeit vizsgáljuk az Egészségügyi szolgálati jogviszonyról szóló törvény és a nemzetközi sztenderdek alapján
Digitális diszkrimináció és automatizált döntéshozatal, különös tekintettel a munka világára
Get PDFThe rise of digital technologies, including automated decision-making, can also be observed in the world of work. Although such decisions have several advantages, it is necessary to review the impact they have on the employees’ rights - among which the article focuses on the right to equal treatment. The objective of the article is to examine the challenges relating to automated decision-making in the field of equal treatment at work and the answers that can be given to them.A digitális technológiák – köztük az automatizált döntéshozatal – térnyerése a munka világában is megfigyelhető. Bár az ilyen döntések számos előnnyel járnak, szükséges áttekinteni, hogy milyen hatást gyakorolnak a munkavállalók jogaira – melyek közül a tanulmány az egyenlő bánásmódhoz való jogra fókuszál. A tanulmány célja megvizsgálni, hogy az automatizált döntéshozatal milyen kihívásokat okoz a munkahelyi egyenlő bánásmód területén és azokra milyen válaszok adhatók
Az Európai Unió büntetőjog-alkotásának tendenciái a Lisszaboni Szerződés után
Get PDFAfter the entry into force of the Treaty of Lisbon, based on the legal harmonization competences provided by the Treaty, we can witness an intense criminal law legislation in the European Union. The purpose of the Union is to determine the definition of criminal offences and sanctions in the areas of certain particularly serious crime with a cross-border dimension and thereby to approximate the national criminal laws of the Member States. Through the examination of the adopted EU directives, the tendencies of the developing EU criminal policy and the observance of criminal law principles during EU legislation can also be analysed.A Lisszaboni Szerződés hatálybalépését követően, a Szerződés által biztosított jogharmonizációs hatáskörök alapján intenzív uniós büntetőjogi jogalkotási hullám szemtanúi lehetünk, amely célja egyes súlyos, határokon átnyúló bűncselekmények tényállásainak és büntetési tételeiknek szabályozása, a tagállami nemzeti büntetőjogok közelítése. Az elfogadott uniós irányelvek vizsgálata révén a formálódó uniós büntetőpolitika tendenciáiról és a büntetőjogi alapelvek uniós jogalkotás során történő figyelembevételéről is képet kaphatunk
A mobbing gazdaságra káros hatásai
Get PDFTo understand the economic problem of workplace harassment as workplace psycho-terror, also known as mobbing, we need to look at the psychosocial risk factors in the workplace, then at the concept of workplace stress caused by mobbing, how it occurs, what symptoms and illnesses it causes for the employee and how it affects the employer. I would like to review the extent of the economic and financial impact of mobbing and the resulting workplace stress in the European Union and Hungary and draw conclusions on the financial legal implications for the European Union and Hungary.Ahhoz, hogy megértsük mekkora problémát jelent gazdasági szempontból a munkahelyi zaklatás, mint munkahelyi pszichoterror, vagy más néven mobbing, meg kell vizsgálnunk a munkahelyeken előforduló pszichoszociális kockázati tényezőket, majd a mobbing által okozott munkahelyi stressz fogalmát, kialakulását, milyen tüneteket és betegségeket okoz a munkavállalónak, valamint ez milyen hatással van a munkáltatóra. Szeretném áttekinteni, Európai Uniós és Magyarországi viszonylatban milyen mértéke és kimutatható gazdasági, pénzügyi vonzata van a mobbingnak és az abból eredő munkahelyi stressznek és következtetéseket levonni milyen pénzügyi jogi vonzata van az Európai Unióra és Magyarországra nézve
Áldozatvédelem az Európai Unióban a Stratégia előtt és után
Get PDFThe EU strategy on victims' rights sets out the expectations for the period 2020-2025. Prior to its adoption, the European Parliament, the European Commission and the Council of the European Union assessed the implementation of Directive 2012/29/EU. Better practical application of EU rules on victims' rights is key to solving the problems. In 2022, the European Commission published an evaluation report on the practical implementation of the Victims' Rights Directive, which was also relevant for the Council of Europe Recommendation CM/Rec(2023)2.Az áldozatok jogairól szóló európai uniós stratégia a 2020-2025 közötti időszakra nézve tartalmazza a követendő elvárásokat. Ennek elfogadása előtt az Európai Parlament, az Európai Bizottság és az Európai Unió Tanácsa is értékelte a 2012/29/EU irányelv végrehajtását. A problémák megoldásának kulcsa az áldozatok jogaira vonatkozó uniós szabályok jobb gyakorlati alkalmazása. Az Európai Bizottság 2022. évben értékelő jelentést tett közzé az áldozatok jogairól szóló irányelv gyakorlati megvalósításával kapcsolatban, amelyek jelentőséggel bírtak az Európa Tanács CM/Rec(2023)2 ajánlásának megalkotásánál is
International students’ intercultural challenges in Hungary
Get PDFThe number of students participating in study abroad programmes proliferates in present-day Hungary. International students arrive from various countries with different cultural backgrounds and mother tongues. Consequently, they have to face several differences in Hungary that might result in misunderstandings and problems or even lead to negative experiences. Therefore, the paper examines international students’ intercultural challenges of everyday life in Hungary among 107 international students attending higher educational institutions in Hungary.The number of students participating in study abroad programmes proliferates in present-day Hungary. International students arrive from various countries with different cultural backgrounds and mother tongues. Consequently, they have to face several differences in Hungary that might result in misunderstandings and problems or even lead to negative experiences. Therefore, the paper examines international students’ intercultural challenges of everyday life in Hungary among 107 international students attending higher educational institutions in Hungary
Modern Regionalism in France
Get PDFThis paper offers a comprehensive overview of modern regionalism in France, with a particular focus on the territorial administrative organization and its far-reaching effects on cultural, political, and economic regionalism. Drawing from the principles underlying the French regionalization process, we emphasize the decentralization initiatives aimed at empowering local authorities and nurturing regional identities. Our analysis traces the evolution of regionalism in France, from a historical era of centralization to the current state of territorial administrative organization, highlighting the multi-dimensional nature of regional development. Furthermore, we explore the cultural, political, and economic facets of regionalism, illuminating their interconnectedness and their impact on regional dynamics. By delving into the French regionalization model and its outcomes, this paper aims to enhance our comprehension of modern regionalism in France and its broader implications for governance and socio-economic development.This paper offers a comprehensive overview of modern regionalism in France, with a particular focus on the territorial administrative organization and its far-reaching effects on cultural, political, and economic regionalism. Drawing from the principles underlying the French regionalization process, we emphasize the decentralization initiatives aimed at empowering local authorities and nurturing regional identities. Our analysis traces the evolution of regionalism in France, from a historical era of centralization to the current state of territorial administrative organization, highlighting the multi-dimensional nature of regional development. Furthermore, we explore the cultural, political, and economic facets of regionalism, illuminating their interconnectedness and their impact on regional dynamics. By delving into the French regionalization model and its outcomes, this paper aims to enhance our comprehension of modern regionalism in France and its broader implications for governance and socio-economic development
An evolutionary approach to developing supporting software for the design of card deck-based mathematical didactic games
Get PDFDidactic card games have demonstrated their efficacy in engaging Generation Z students in diverse course materials in the field of natural sciences. However, the absence of suitable tools poses a significant obstacle to the creation of card decks which include complex formulas. In this paper, we introduce a JavaScript-based web application that simplifies and accelerates the design process by providing support for LaTeX that enables the integration of scientific equations onto the cards. The proposed software aims to encourage educators to participate in card deck design, with the ultimate goal of contributing to the broader adoption of scientific card games.Didactic card games have demonstrated their efficacy in engaging Generation Z students in diverse course materials in the field of natural sciences. However, the absence of suitable tools poses a significant obstacle to the creation of card decks which include complex formulas. In this paper, we introduce a JavaScript-based web application that simplifies and accelerates the design process by providing support for LaTeX that enables the integration of scientific equations onto the cards. The proposed software aims to encourage educators to participate in card deck design, with the ultimate goal of contributing to the broader adoption of scientific card games