Customs

The decision made by a slight majority of voters in the UK to leave the EU, based on a non-binding referendum, sent initial shockwaves across the globe. The separation of the UK from the EU is still a process in the making, as there is no certainty about the negotiation approach the UK or the EU will adopt on the terms of the so called Brexit. This paper seeks to outline the major aspects of market access for the international trade of goods between the UK and the EU and the impact and opportunities for Australia, noting the comparatively greater importance of the EU 27 to Australia. The paper concludes that the economic interdependence between the UK and the EU warrants a win-win solution, despite the many as yet unknown challenges that lie ahead.

Произходът на стоките следва да се разглежда като сложна икономическа категория, която от митническа гледна точка предопределя наличието на специфични насоки за осъществяване на контрол. Многообразието от споразумения за свободна търговия между ЕС и трети страни въвежда редица условия, изпълнението на които трябва да бъде удостоверявано от митническите органи. Това налага необходимостта от наличието на ясни технологични разпоредби за издаване на доказателства за произход от Съюза и за проверка на представени такива от страни‒бенефициенти. Цел на разработка е да се изследват приложимите на ниво ЕС споразумения за свободна търговия с трети страни от гледна точка приложението им у нас и на тази база да се обосноват и изведат особеностите на митническите формалности по отношение произхода на стоките. Задачите, които са изпълнени за постигането на дефинираната цел, са:
1. Представяне на сключените от ЕС споразумения за свободна търговия с трети страни и извеждане на значението им;
2. Представяне приложението на европейските споразумения за свободна търговия от позицията на Р България;
3. Разглеждане на особеностите на основните митнически процедури, обхващащи контрола върху произхода на стоките.
Основната изследователска теза е, че приложението на споразуменията за свободна търговия и свързаният с тях произход на стоките са основен обект на митнически контрол и като такъв оказват съществено влияние върху външно-търговските връзки на страната ни. В резултат на изследването е обосновано значението на сключените от ЕС споразумения за свободна търговия с трети страни от позицията на осъществявания в Р България митнически контрол. Анализирани са външнотърговските отношения на страната ни и са направени изводи относно степента, в която българският бизнес се възползва от възможните митнически преференции на база произхода на стоките. Ключови думи: митница, контрол, произход на стоки, преференции, свободна търговия.

Nel caso in cui la revisione dell’origine doganale scaturisca da un’indagine Olaf, incombe sulla Dogana l’onere di provare che l’informativa sia direttamente e specificamente riferibile ai beni sottoposti a rettifica.È illegittimo l’accertamento che si limiti a richiamare la documentazione promanante dall’Olaf senza fornire elementi probatori idonei a comprovare l’irregolarità delle specifiche operazioni contestate, in quanto il contribuente ha il diritto di poter contestare integralmente le risultanze dei verbali.

This is a qualitative investigation to analyse native dance in Northeastern Thailand. There were three objectives for this investigation, which were to study the history of Isan folk dance, current dance postures and ways to conserve the current dance postures of Isan folk artists. Research tools were interview, observation, participation, focus group discussion and workshop. The purposively selected research sample was composed of 3 groups of national artists. The findings show that Isan folk dancer shave their own unique dancing styles. Each artist has his or her own identity, which is constructed based on personal experience of dancing and singing. Mor lam is a dance used to accompany traditional Isansung poetry. Modern dance postures have been adapted from the traditional forms. Dance postures have been adapted from three primary sources: traditional literature, the ethnic and Lanchang dancing in the Lao People's Democratic Republic and rhythmic Khon Kaen compositions. The conclusions of this investigation suggest that preservation of the dancing arts and postures should centre on the incorporation of new knowledge, as well as the continuation of traditional dance postures. Further research is required for people interested in performing arts conservation in other provinces and other traditional performing arts.

Using objective measures of investor protections in 170 countries, I establish that the level of investor protection matters for cross-country differences in GDP growth: countries with stronger protections tend to grow faster than those with poor investor protections.

The development of information technology has a significant impact on global distribution channels. In recent years, e-commerce has grown steadily in terms of both volume and value. As part of the supply chains, the customs administrations of the EU Member States face a number of challenges and problems, the solving of which is a prerequisite for the effective implementation of the assigned functions, goals and tasks. This report looks at the impact of e-commerce on customs controls in the European Union and, in particular, on the manifestation of its three main functions: fiscal, protective and economic. Although customs regimes and procedures can be mentioned as the main instrument of customs control, they should also be seen as the primary tool for the implementation of its functions. Functions can determine what is intended by applying a control action, and then analyze whether the prescribed mechanisms for resolving, running, and ending it lead to the desired goal and effectiveness.

LA ORGANIZACIÓN MUNDIAL DE ADUANAS

Esta obra lo hará recorrer el pasado, conocer el presente y adentrarse en el futuro de la institución emblemática de la comunidad aduanera internacional: la Organización Mundial de Aduanas (OMA).

Nuestro propósito es presentarle de una manera integral, ordenada y sintética, los enormes aportes que esta prestigiosa y reconocida institución viene realizando para el crecimiento seguro del comercio exterior mundial.

En el desarrollo del texto se ha prestado especial consideración a los instrumentos relevantes para el quehacer aduanero cotidiano y que constituyen las naves insignias de la OMA (el Convenio de Sistema Armonizado, el Convenio de Kyoto Revisado, el Marco Normativo SAFE, entre muchos otros) como así también, a aquellos temas que actualmente revisten especial interés para la comunidad aduanera mundial (el Comercio Electrónico Transfronterizo, la Facilitación del Comercio, la Agenda del Futuro de las Aduanas, por solo mencionar algunos), procurando conciliar los diversos aspectos prácticos de la operativa aduanera con sus basamentos teóricos.

La “Internet de las cosas”, la inteligencia artificial, la impresión 3D, las cadenas de bloques (blockchain) y otras tecnologías, deparan nuevos desafíos para la Institución. Estos vertiginosos y disruptivos cambios son objeto de análisis en el tramo final del volumen, en el capítulo dedicado a la Agenda del Futuro de la OMA, donde se nos permite avizorar el impacto que estas nuevas tecnologías tendrán en la evolución de la actividad aduanera.

En síntesis, estas páginas serán de gran interés para todos los operadores de comercio exterior, en particular, para los funcionarios aduaneros, despachantes de aduana (o agentes aduanales), transportistas y agentes de transporte internacional, directivos de empresas importadoras y exportadoras como, asimismo, para todas aquellas personas (profesionales y estudiantes) que desean profundizar sus conocimientos sobre el apasionante mundo de las Aduanas y el Comercio Internacional.

Easter is major holiday in Poland, and Easter celebrations are not limited to Easter Sunday. Easter-related traditions take place for more than a week in Poland. From Palm Sunday to Wet Monday, this period is marked with religious rites and practices with their origins in pagan times.

Dla jednych to po prostu dzień wolny od pracy, dla innych obowiązek kojarzący się z dbaniem o groby zmarłych osób z rodziny, dla jeszcze innych czas wspomnień o tych, którzy odeszli i refleksji nad życiem, śmiercią i tym, co może być po śmierci… Nazbyt często jednak Uroczystość Wszystkich Świętych sprowadzana jest w naszym kraju do wynikających z pobożności ludowej tradycyjnych, powtarzalnych czynności obrzędowych wokół grobów zmarłych, gdzie niekiedy w ogóle brakuje czasu na modlitwę, refleksję i duchowe przeżycie dnia ogarniającego w swej istocie tajemnicę narodzin dla nieba. Przyczyn takiego stanu rzeczy doszukać się można już w samym pojmowaniu świętości, znacznie się różniącej w myśli teologicznej i ludowej. Niewiele na ten temat można znaleźć w pracach teologicznych, choć powtarzające się każdego roku tradycje ludowe w wielu miejscach zakorzenione są głęboko w obrzędach pogańskich, takich jak choćby " dziady " , z którymi kapłani wytrwale i z poświęceniem przez wieki walczyli. Więcej informacji na ten temat znajduje się w pracach etnografów, którzy skrupulatnie śledzą zarówno te ginące, jak i pojawiające się w społeczeństwie i konkretnych jego grupach, nowe zwyczaje...
ORCID: https://orcid.org/0000-0001-7373-2227

" Te pedig olvasó, ha látsz egy szemlészt, aki megbosszant, mert sovány lénungjáért az államkincstár pénzét keresi rajtad, ne felejtsd el, hogy még vigyázóból szemlésszé lépett elő néki sok mindent meg kellett tanulnia. Így tanulnia kellett egy kevés közjogot, sok pénzügyi jogot, némi vegytant,(mert másképp nem tudna denaturalizálni), egy kis technikát (mert másképp nem venné észre, amikor a szeszmérő dobján kiugrik a piros zászló) és igen sok áruismét, hogy a csipkék és fonalak között különbséget tudjon tenni ". 1 A fenti idézet még csak apró túlzást sem tartalmaz, mivel az alapos pénzügyőri képzés – legyen az bármilyen szintű – kapcsán, néhány szakkifejezés módosult ugyan, de a tudás, a szakismeret, amelyet takarnak csak bővült az elmúlt évtizedek során. A vám-és pénzügyőri szervezet története dióhéjban LÓNYAY Menyhért 1867. III. 10-i I. sz. körrendeletében rendelkezett a Magyar Királyi Pénzügyőrség létrehozásáról, amelynek legfőbb feladatai és hatáskörei többek között a csempészet, valamint a pénzügyi törvények és rendszabályok áthágásának megakadályozása, az elkövetők kézre kerítése. Akkoriban a pénzügyőrség szervezete a következőképpen nézett ki: " Az alapegység az önálló működési területtel bíró szakasz, élén szemlésszel vagy fővigyázóval. Néhány pénzügyi szakasz felügyeletét a pénzügyi biztosi kerület látta el a biztos vezetésével. A pénzügyigazgatóságok egy vagy több vármegyényi területet fogtak át és felügyeltek, vezetője a pénzügyőri (fő) biztos, esetleg pénzügyőri felügyelő. A hierarchia csúcsán a Magyar Királyi Pénzügyminisztérium megfelelő ügyosztálya (kezdetben XIII. ügyosztály) állt, pénzügyőri főfelügyelő irányítása mellett. A Vám-és Adóőrség 1872-től másfél évtizeden keresztül működött a horvát, szlavón határon, feladata a vám, közvetett adók, egyedáruságok védelme. A Tengeri Pénzügyőrség 1872–1918 között működött, központja Fiume, állománya hozzávetőleg 70 fő, legfontosabb teendője az adriai magyar tengermellék védelme, a Fiumébe érkező hajók vizsgálata. Élén pénzügyőr-biztos állt, aki egyben a legnagyobb hajó, a László gőzös parancsnoka is volt. " 2 (I.sz. melléklet) A Magyar Királyi Pénzügyőrség személyi állománya tiszti (biztos, főbiztos, felügyelő, főfelügyelő), valamint legénységi (vigyázó, fővigyázó, szemlész, főszemlész) csoportokból állt. " A legjellemzőbb szolgálati feladat a járőrözés volt, mely során ellenőrizték a pénzügyi szabályok maradéktalan betartását. Bárhol feltartóztathattak szállítmányokat és a szállító köteles volt felszólításra bemutatni az árut és az elszámolási okmányokat. " 3 A vámszedés hazai történetében fontos állomást jelentett az Ausztriával kötött kereskedelmi-és vámszerződés, illetve annak törvényerőre emelése. Ennek alapján az Osztrák Császárság és a Magyar Királyság államterülete — 10 évi időtartamra — egységes vám-és kereskedelmi területet alkotott, melyet közös vámhatár vett körül. A szerződés eltörölte a belső vámokat, vámkedvezményeket adott, megállapított vámtételeket, de az adózás egyes formáinak azonosságát is szabályozta. A befolyt összegekből lehetett a közös ügyek anyagi fedezetének egy részét biztosítani. 4 A magyar fél a kiegyezéskor átvette a birodalmi pénzügyőrségnek a Magyar Szent Korona alá tartozó területeken állomásozó szervezeteit. Ez az eljárás eltért attól, amit a magyar kormány a birodalmi csendőrség és rendőrség Magyarországon állomásozó alakulatait illetően megvalósított. Ezen testületek magyarországi részeit ugyanis a magyar kormány nem vette át, mivel a hazafiak üldözéséből azok derekasan kivették a részüket. 5 Mivel azonban a szolgálat érdekének nem felelt meg a birodalmi pénzügyőrség személyi állománya többségének a németajkúsága, ezért részükre kötelezővé tették a magyar nyelv elsajátítását. Akik erre nem vállalkoztak, azoktól a Magyar Királyi Pénzügyőrség megvált. A Magyar Királyi Pénzügyminisztérium 1868-tól nagy gondot fordított a megbízható magyar tisztviselők kiképzésére és vámhivatali alkalmazására. A pesti fővámhivatal, majd az 1868-ban Pozsonyban felállított és nagy forgalmat lebonyolító fővámhivatal kivételével a Magyar Királyság belterületén levő, fontos vámhivatalokat egyesítették, új adó-és vámhivatalokat állítottak fel. A kiegyezés nyomán módosult a neoabszolutizmus magyarországi vám-és adóhivatalai utódszervezeteinek területi elhelyezkedése. 6 A vámuniót több alkalommal meghosszabbították (1878, 1887, 1898, 1899. 1908), az utolsó vám-és kereskedelmi szövetség (1908) már magában hordozta a közös vámterület esetleges szétválasztása előkészítésének a lehetőségét is. Az I. világháború során a vámszövetséget — újabb egyezmény kötése nélkül — meghosszabbították, amely az Osztrák-Magyar Monarchia összeomlásáig fennállt. 7

Supply chain security and logistics management in private and public sectors is dependent on accurate, comprehensive data from trusted, compliant companies. Among all involved in supply chain and logistics Customs plays an important role in the fight against cross-border crime and terrorism. Customs expertise in controlling goods, backed up by the use of modern IT systems with e-Customs tools, and an efficient risk assessment and border control management, is vital to detect illegal goods such as drugs, explosive materials, nuclear and chemical weapons.
One of the most important components of European Union’s Community Customs Code is status of Authorized Economic Operator (AEO). Its aim is to grant economic operators the status of a low-risk, more trusted actor under certain circumstances when it comes to actions with customs authorities within the EU. At the moment there are three types of AEO status that companies can be certified for.
Since Croatia joined EU in 2013, Customs has started to apply concept of Authorized Economic Operator system. This process and status is relatively new and there are not many companies that have started process of receiving status of AEO that will give those companies benefits in customs procedures in EU and whole world. Therefore this paper will give more information about AEO status and what Croatian companies need for getting this status and how it can benefit supply chain security.

Il sistema doganale è un sistema complesso, condiviso nella comunità internazionale, che richiede un'elevata specializzazione degli interpreti. Il fulcro degli scambi commerciali con l'estero è costituito dal passaggio fisico delle merci in dogana; è quindi fondamentale conoscere come si articola il corpus di norme che le attende al varco, è il caso di dire, nel momento di questo passaggio. Questo lavoro è destinato a coloro che intendono addentrarsi nel sistema doganale in modo consapevole, avendo presenti i confini tracciati dalle norme, dalla prassi amministrativa e dalla giurisprudenza. L'obiettivo è quello di fornire al lettore una visione unitaria del sistema ed in particolare della sua attuazione nell'Unione europea, con la ricostruzione degli istituti anche da un punto di vista storico-evolutivo laddove questo è stato possibile, per favorirne la comprensione della ratio. Oltre alla descrizione delle fonti e degli istituti sono trattati i principi che governano il rapporto doganale, i presupposti dell'obbligazione, gli elementi dell'accertamento, i regimi doganali ordinari e speciali, le decisioni dell'autorità doganale nel rispetto del diritto al contraddittorio ed alcuni temi di rilevanza extra doganale. Fonti, giurisprudenza ed approfondimenti sono evidenziati in riquadri separati dal testo, in modo da rendere fruibile l'opera secondo le diverse esigenze del lettore. Giappichelli, Torino, 2020, pp. 1232. Isbn 9788875244613.

This book will take you through the past, the present and into the future of the flagship institution of the international customs community: the World Customs Organization (WCO).

Our purpose is to present to you, in a comprehensive, orderly and synthetic manner, the enormous contributions that this prestigious and recognized institution has been making to the secure growth of world foreign trade.

In the development of the text, special consideration has been given to the instruments relevant to day-to-day customs work and which constitute the flagships of the WCO (the Harmonized System Convention, the Revised Kyoto Convention, the SAFE Framework of Standards, among many others), as well as to those issues which are currently of particular relevance to the WCO, to those issues that are currently of special interest to the world Customs community (Cross Border Electronic Trade, Trade Facilitation, the Future Customs Agenda, to mention but a few), trying to reconcile the various practical aspects of Customs operations with their theoretical underpinnings.

In short, these pages will be of great interest to all foreign trade operators, in particular to customs officials, customs brokers, carriers and international forwarding agents, managers of importing and exporting companies, as well as to all those (professionals and students) who wish to deepen their knowledge of the exciting world of Customs and International Trade.

This work focuses on the competitiveness seen by the customs procedures involved. Customs
can be considered as a bottleneck in international logistics in some countries. Through an exploratory
and bibliographical research, we could understand the main characteristics of the customs procedures
in Brazil compared with the characteristics of countries considered as world reference. The analysis was
based on information drawn from websites of the customs administrations of the countries that initiated
the implementation of internationally accepted “good practices’, according to criteria of the World Bank
and other international organizations. It is crucial to note the best practices and benchmarking in the
customs environment. Among the best practices observed, we highlight the electronic transmission of
data, the analysis of risk based on prior information, cooperation at various levels, the use of information
technology in transmission and registration procedures, compliance with the Revised Kyoto Convention,
among others. Brazil has some actions targeted at best practices, but we need greater agility and coordination
in the implementation of most of them.

The memory of old centuries. Symbols of time in the Romanian Orthodox calendar.
Abstract:
https://books.google.pl/books?id=YO7_CgAAQBAJ&lpg=PP1&ots=MNfpHVxmch&dq=ewa%20koc%C3%B3j&hl=pl&pg=PP1#v=onepage&q=ewa%20koc%C3%B3j&f=true

The category of time functioning in individual cultures as well as calendars and the corresponding systems of time classification, can be perceived as examples of cultural phenomena. They prove to be extremely interesting, but at the same time difficult to analyze. In many cases the circumstances are quite complicated as there are various methods of measuring time within individual traditions. They correspond to the national, and secular calendars, the official religion, calendars of minority faiths as well as to the so-called folk tradition. The book describes the structure of time and its symbolism in the Orthodox calendar - liturgical (canonical) and folk  - in the Romanian culture. Cultural anthropology, supported by the idea of research on cultural senses and meanings as well as the inter-translation among them denotes that the traditions presented vary, are incoherent and refer to various sources, but for a few centuries had been formulating within one cultural domain.

Liturgical calendar used in the Orthodox Church in Romania dates back to the remote times of antiquity. The structure of the calendar was decisively formed in the period of Byzantium and its use was upheld by the tradition until the 20th century. Searching for the sources of Romanian religiosity we encounter many canonical and apocryphal texts that undoubtedly contributed to the creation and formulation of specific folk beliefs. A considerable chunk of these belong to the Byzantine and Cyrillo-Methodian heritage that had been permeating Romanian lands since the 14th century, gradually gaining control over the religious representations of Romanians. At the same time they indirectly represented an outstanding collection of multiculturalism in ancient heritage, i.e. Turkish-Arab, Hebrew and Latin traditions – embracing old beliefs and spreading them on new lands with the assistance of the written word.  The above-mentioned works came to Romania from the Orient and Byzantium, quite often accompanying the Slavic people. Many of these books found their way to the Athos Mountain, and when the first relations between the Romanian principalities and Athos monks emerged, this literature was also introduced into Wallachia and Moldavia. The presence and circulation of these texts in the cultural domain is a source of multi-lateral and (due to people’s modifications) original beliefs supporting the uniqueness of Romanian culture.
This book will present the structure of the Julian calendar, Byzantine era, conflicts related to the calendar in Romania and the body of the most significant Byzantine-Slavonic texts considered to be apocryphal, quasi-canonical or pseudo-canonical. I will analyze the new and old testament apocrypha, hagiographic legends, romances and novels and how they influenced the beliefs and customs of the Carpathian region in Romania. In Romania they are primarily considered to be the “folk books” (cărţile populare) and treated as texts designated for the people, as well as writings which immensely influenced the specific representations currently present in this culture. It is worth to emphasize, however, that in the Orthodox tradition they assumed a complementary role and were treated as sacred texts, equal to the canonical ones.

This book also describes the organization of the Orthodox calendar in Romania in the canonical and popular context. It is divided into three cycles which designate the most significant holidays as well as customs and habits observed by the believers. The basic course is the daily, weekly and yearly cycle, which allows orthodox monks to live according to a specific rhythm determined by prayer, work and rest. Daily cycle consists of seven prayers that fall at the same times of day and night. The weekly cycle includes seven days of the week starting with Sunday that is the first and at the same time the last day of the week on a symbolic level. Orthodox religion associates particular days of the week with remembering the mystery of faith, a saint or a group of saints. The liturgical week is an icon in the middle of which the Orthodox place Jesus Christ, thus it is often called a Weekly Passover. It symbolically invokes the history of salvation. The annual cycle is divided into the moveable and immoveable feasts (derived from Easter). The Orthodox Church appoints them according to the spiritual, not historical order. The spiritual order displays God’s plan to save humanity. The routine makes a full circle every year, with the same holidays placed along the course. This tradition influenced the form of folk representations as well as symbolism of time related to the Orthodox calendar (including folk beliefs about the day and night, personification and hierarchy of the days of the week, dualism in perception of the days, beliefs about personas of the folk pantheon and folk holidays).
A deliberate plan to destroy spiritual culture by communist authorities led to a partial disappearance of Orthodox traditional customs or transformed them into a folk spectacle. The Communism has fallen and we can witness the resurrection of the Orthodox culture. There is a great return to the liturgical texts as well as to belles lettres created in the Byzantine time. Beside them, some old beliefs, habits and rituals molded in the Byzantine Christianity are slowly brought back to life.

Key words: Romania - Orthodox religion -  time in culture - the liturgical calendar of the Orthodox Church in Romania – a local transformation of the byzantine tradition - folk calendar - canonical and apocryphal texts - folk books - folk tradition - Orthodox holidays - the cult of saints

SPIS TREŚCI
WSTĘP 5
I. W STRONĘ HISTORII 7
Wojciech Dudziak
WĘDRÓWKI BLISKIE CZY DALEKIE?
Początki badań nad pasterstwem karpackim 9
Iveta Zuskinová
BACOWIE I JUHASI Z LIPTOWA ORAZ ICH
KONTAKTY Z OWCZARZAMI Z PODHALA 14
Danuta Blin-Olbert
PASTERSTWO U BOJKÓW I ŁEMKÓW 32
Anna Oczko
PASTERSKA WSPÓLNOTA JĘZYKOWA 44
II. W STRONĘ WSPÓŁCZESNOŚCI 52
Ewa Kocój
GINĄCY ŚWIAT PASTERZY KARPACKICH.
Życie codzienne pasterzy na pograniczu
polsko-słowackim w XXI wieku
jako dziedzictwo kulturowe regionu Karpat
(wybór zagadnień) 54
Małgorzata Kiereś
WIOSENNE ASPEKTY PASTERSKIEJ
OBRZĘDOWOŚCI GÓRALI BESKIDZKICH 134
Józef Michałek
WSPÓŁCZESNE SAŁASZNICTWO
– CO TO TAKIEGO? 172
Anna Łęczyńska
SZLAK KULTURY WOŁOSKIEJ 188
Michał Milerski, Milan Margetin, Andrzej Junkuszew
OWCE WOŁOSKIE 206
Maria i Piotr Kohut
ROZWAŻANIA O WOŁOSKICH PASTERZACH
I SZTUCE RĘCZNIE WYTWARZANYCH SERÓW 222
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SUMARIO: I.- Introducción. II.- El Acuerdo de Facilitación del Comercio. Antecedentes históricos. Evolución. III.- Principales aspectos. IV.- El rol de las Aduanas en su desarrollo e implementación. V.- Beneficios. VI.- La Facilitación del Comercio en el MERCOSUR. VII.- El Acuerdo de Facilitación del Comercio en cada Estado Parte del MERCOSUR. VIII.-  Conclusiones.
Comenzó la cuenta regresiva para que entre en vigencia el Acuerdo de Facilitación del Comercio (AFC) suscripto por los países miembros de la Organización Mundial de Comercio (OMC) en la ciudad de Bali (Indonesia) en el mes de diciembre de 2013. Los cuatro Estados Parte fundadores del MERCOSUR han presentado su voluntad de adherir en la denominada Categoría A.
El Acuerdo contiene disposiciones para agilizar los despachos aduaneros y el flujo internacional de mercaderías, transparencia y difusión de los regímenes aduaneros, cooperación entre todos los organismos nacionales que intervienen en los procesos de importación y exportación de bienes y pautas sobre asistencia técnica y creación de capacidades, entre otras cuestiones. ...

W Kościele Zachodnim obchodzony 2 listopada Dzień Zaduszny, choć treściowo połączony jest obecnie z poprzedzającą go uroczystością Wszystkich Świętych, to jeszcze niedawno w zaskakujący dla przeciętnego człowieka sposób, nawiązywał w swej obrzędowości do współczesnych zwyczajów związanych ze świętami Bożego Narodzenia. Kapusta i pierogi z grzybami, kutia i obdarowywanie się prezentami, jak opowiadają pochodzące z różnych krajów stare księgi to zwyczaje, które towarzyszyły niegdyś dniom, w których wspominano zmarłych. Przyczyn takiego stanu rzeczy doszukać się można już w samym pojmowaniu problematyki eschatologicznej, gdzie w różnych kręgach kulturowych podejście do śmierci i rzeczy ostatecznych, znacznie się różni w praktyce oraz myśli teologicznej i ludowej. Niewiele na ten temat można znaleźć w pracach teologicznych, choć powtarzające się każdego roku tradycje ludowe w wielu miejscach zakorzenione są głęboko w obrzędach pogańskich, takich jak choćby " dziady " , z którymi kapłani wytrwale i z poświęceniem przez wieki walczyli. Więcej informacji na ten temat znajduje się w pracach etnografów, którzy skrupulatnie śledzą zarówno te ginące, jak i pojawiające się w społeczeństwie i konkretnych jego grupach, nowe zwyczaje. Obrzędom tym, często dalekie jest teologiczne rozumienie, gdzie świętych obcowanie oznacza wzajemną duchową łączność między Świętymi w niebie, cierpiącymi w czyśćcu i wierzącymi na ziemi. Według nauczania Kościoła łączność ta przejawia się właśnie w kulcie Świętych, modlitwie za zmarłych oraz w modlitwie o wstawiennictwo tych, którzy już przeżywają stan nieba lub czyśćca. Najwyższym wyrazem takiej łączności Kościoła na ziemi z Kościołem w niebie i w czyśćcu, we wspólnym uwielbieniu Boga jest liturgia eucharystyczna. Znacznie mniej wymagające poświęceń jest rozumienie i celebracja Dnia Zadusznego wśród ludu, który w ostatnich latach poza obrzędami starosłowiańskimi coraz częściej oddaje się różnego rodzaju zabawom...
ORCID: https://orcid.org/0000-0001-7373-2227

Futja e një sistemi menaxhimi të riskut do të ndikojë në heqjen e procedurave të kontrolleve për çdo ngarkesë dhe në uljen e kostos së doganave dhe tregtarëve, rritjen e nivelit të vullnetarizmit në deklarim, si dhe rritjen e të ardhurave doganore.

A critical analysis of posthumous conception African style (“PPAS”) and posthumous conception Western style (“PPWS”) reveals inconsistencies between the two practices and sheds light on similarities in practices across cultures and civilizations -- similarities that are seemingly ignored by international human rights bodies and human rights activists. Under PPAS, there are at least four ways in which a child can be conceived posthumously. A commonality among all four is that no genetic link exists between the dead man and any children attributable to him. PPAS has and continues to be used in many patrilineal African cultures in order to ensure societal stability. Over the years, Nigerian courts have concluded that the various customary practices relating to posthumous procreation are invalid and unenforceable under the repugnancy principle. However, a hasty application of international human rights law (“IHRL”) and the repugnancy test to PPAS could be problematic and ultimately counterproductive. PPAS creates many concerns with the children and women involved in the practice as well as overall public health. In contrast to PPAS, PPWS provides that the dead man is the genetic father of the any children attributable to him. PPWS is achieved through the cryopreservation of sperm and the subsequent artificial insemination of a woman. PPWS, like PPAS, also causes concerns related to children resulting from a posthumous conception. A comparative study of both ancient and modern practices of posthumous procreation shows many similarities between cultures and raises important questions about marriage, paternity, and mortality in both Africa and the West.

Newmark, contemporary linguist theorist, is dividing cultural elements to five categories, and he proposed 17 methods for translating of this elements. He tries to give better solutions to translators. The authors at this paper try with analytical-description method specifying the role at the cultural elements with emphasis of framework Newmark theory. They express, with presentation the schemes of these elements translation and with presentation the samples of those in translations Arabic to Persian, the role of the “organisations, customs, activities, procedures, concepts element” for Iranian translators. Thus, it is found that the Iranian translators used which schemes for transferring this element in their translations, and to what extend success in translation this element and correct transferring to destination language. The results show that despite of the “organisations, customs, activities, procedures and concept elements” encounter with political, religious, historical and artistic phrases and interpretations, but Iranian translators could transfer well using with “cultural equivalent”. Nevertheless using less important methods like “couplet” and “notes, additions and glosses” schemes cause ambiguity and weakness in their translations.

Карпенко А.С.  Принцип  «єдиного вікна» на митниці:  сутність, проблеми практичної реалізації та перспективи удосконалення. − Рукопис.
Досліджено історичні передумови становлення принципу «єдиного вікна» в Україні. Виявлено основні  підходи  до визначення сутності поняття принципу «єдиного вікна», та  основні  моделі механізму реалізації принципу «єдиного вікна».
Охарактеризовано  процедуру митного контролю  за принципом «єдиного вікна»  на митниці за українським законодавством. Досліджено процедуру проведення митного оформлення за принципом «єдиного вікна» на митниці.
Проведений аналіз існуючих  проблем практичного застосування принципу «єдиного вікна» на митниці, а також запропоновані перспективи удосконалення принципу «єдиного вікна» в Україні. Досліджено міжнародний досвід у становленні принципу «єдиного вікна» на митниці. 
Ключові слова:  ЗЕД, електронне декларування,  принцип «єдине вікно», митниця, митний контроль,  митний кордон,  митна процедура, митне оформлення.

АННОТАЦИЯ

Карпенко А.С. Принцип «единого окна»  на таможне: сущность, проблемы практической реализации и перспективы усовершенствования. −  Рукопись.
Исследовано исторические предпосылки становления принципа «единого окна» в Украине. Выявлены основные подходы к определению сущности понятия принципа «единого окна», и основные модели механизма реализации принципа «единого окна».
Охарактеризовано процедуру таможенного контроля по принципу «единого окна» на таможне по украинскому законодательству. Исследована процедура проведения таможенного оформления по принципу «единого окна» на таможне.
Проведенный анализ существующих проблем практического применения принципа «единого окна» на таможне, а также предложены перспективы усовершенствования принципа «единого окна» в Украине. Исследовано международный опыт в становлении принципа «единого окна» на таможне.
Ключевые слова: ВЭД, электронное декларирование, принцип «единое окно», таможня, таможенный контроль, таможенная граница, таможенная процедура, таможенное оформление. 

SUMMARY

Karpenko A.S. Principle of "single window" at customs: essence, problems of practical realization  and  prospects of perfection .  −  Manuscript.
The historical prerequisites for the establishment of the "single window" principle in Ukraine are investigated. The basic approaches to the definition of the essence of the notion of the principle of a "single window" are revealed, and the main models of the mechanism of implementation of the principle of a "single window".
The procedure of customs control on the principle of "single window" on customs under the Ukrainian legislation is characterized. The procedure of carrying out customs clearance on the principle of "one window" at the customs is investigated.
The analysis of existing problems of the practical application of the principle of "one window" at the customs, as well as the prospects for improving the "single window" principle in Ukraine are proposed. The international experience in establishing the principle of a "single window" at the customs is investigated.
Keywords:  FEA, electronic declaration, single window principle, customs, customs control, customs border, customs procedure, customs clearance.

Пропонований словник митно-прикордонних термінів є практичним втіленням спільної ініціативи представників різних державних установ та освітніх закладів таких двох країн, як Україна та Польща, основною метою якої є інтенсифікація міжнародного співробітництва та створення нових перспектив для розвитку транскордонного співробітництва. Словник сприятиме покращенню оперативної взаємодії митно-прикордонних відомств двох країн, які працюють на кордоні Україна-Польща, при запобіганні міграційному тиску, вирішенні проблематики незаконної міграції та торгівлі людьми, забезпеченні ефективної протидії терористичним загрозам і транскордонній злочинності. Українсько-польський словник митно-прикордонних термінів стане в нагоді студентам, спеціалістам, науковим працівникам сфери національної безпеки й безпеки державного кордону та усім, хто цікавиться проблематикою економічної безпеки.

The paper deals with the relationships between judicial practices and the feud, which acquires interesting relevance both in customary systems and in systems governed by the legal process. First is described the crucial transition from customary practices mainly handled by the community (prevailing in the early medieval age) to practices managed by professionals (lawyers) and the procedures successively worked out by them. Feuding is examined along with the researches conducted on single European areas and for different historical periods, especially for the early Middle Ages, the Middle Ages, the Modern Age, considering the various disciplines used. In reality, while focusing on the relationship between the spread of violence and the need for peace, the discussion on the subject of feud in Europe paid little attention to the role played by the spread of Roman canonical procedures and the mediation carried out by lawyers, both in their tracts and their judiciary practice, in order to introduce a new social order. In the early modern period,  the intense dynamics of social violence and the decisive interventions of state powers increased along with the use of new trial procedures. These transformations were relevant and even decisive, especially after the introduction of strict inquisitorial rites, which subtracted from the privileged classes the independent resolution of conflicts and the traditional management of procedural practices.

Customs Risk Management (CRM) aims to put balance between the growing need for global trade facilitation and, security and control obligations by customs authorities. In this study, Enterprise Risk Management (ERM) framework is used to devise a tentative model for CRM at theoretical level. The researcher reviewed literature on ERM and CRM. The literature included academic publications, various guidelines, and practical business sources. Since CRM literature is scarce, ERM literature was used to identify the commonalities of two concepts. By incorporating the terminologies of both concepts, a model for CRM will be tired to be established. Although ERM is based on a " portfolio " (holistic) view of risk, the CRM approach is mostly focused on " silo " (individualistic) view of risk management. This suggests that risks are managed case-by-case. The comparison between ERM and CRM has been argued at only at a theoretical level. The basic process steps of both approaches are examined and some ERM concepts are tried to be incorporated into CRM methodology. Hence, empirical evidence is still needed to prove that ERM is a convenient tool to address to risk management challenges of modern Customs Administrations. The paper provides customs practitioners around the world with a framework ready to adapt to establish their own " strategic CRM agenda. ". Furthermore, the findings of this study contribute to ease the design/application of ERM solutions in public sector. Applying the well established ERM approach on customs administrations to analyze the risk management maturity level opens a new research avenue and practical implication to further develop and improve customs procedures and operations.

Рахно К.Ю. Горшок каши: жертвы домашнему духу в обрядности татарских этнографических групп Поволжья и Приуралья // Этнорелигиозная  идентичность  татарского  народа  в  условиях глобализации: Материалы  II Международной  научно-практической конференции. Казань, 18 - 20 сентября 2019 г. – Казань: Издательство АН РТ, 2019. – Ч. 2.  – С. 63-77.

Flera 1700-talsförfattare nämner att dofttickan användes av allmogen i
norra Sverige som krydda i olika maträtter och för att skapa en trevlig lukt i klädkistan. Linné noterade sommaren 1732 därtill att den anisdoftande svampen begagnades som ett slags parfym i samband med kurtisen hos samerna, en uppgift som för övrigt fick internationell spridning genom hans utläggning i den på latin avfattade Flora lapponica (1737). Från 1800-talet och det tidiga 1900-talet är källmaterialet rikligare, dock ej från samiskt område, utan bland den norrländska allmogen. I de skogar som i äldre tid fanns i norra Sverige var arten heller inte särskilt ovanlig, av uppteckningsmaterialet att döma. Dofttickan tycks ha varit i bruk för att skänka vällukt i klädskåp och som aromgivare i osträtter långt in på 1900-talet.

Indian writings in English have always presented India, its culture and people in most of the works. These works always had a sense of longing for one’s motherland. India can be seen presented with all its shades, bright or dull. The poetry of A.K. Ramanujan belongs to this tradition. Attipat Krishnaswami Ramanujan was a poet, translator, linguist and folklorist. His credit lies in his remarkable ability to maintain a considerable balance between tradition and modernity. This paper is an attempt to study how this poet looks back at his Indian past and presents it through his power of words.

The Republic of Botswana, approximately the size of Texas or France with an area of 231,803 square miles, is one of the most sparsely populated countries in Africa, with just 1.6 million inhabitants. The capital city, Gaborone (pronounced HA-bore-own), situated in the southeastern part of the country less than 20 miles from the South African border, was built from scratch at independence in 1966. 1 It is now home to 10 percent of the nation’s population, while another 50 percent live within 60 miles of the capital. An additional 30 percent of the population lives along the eastern side of the country, clustered around the towns of Mahalapye, Palapye, Serowe, Selibe-Phikwe, and Francistown.

The paper examines the currently existing VAT and customs control mechanisms stipulated in the EU and international legislation and assesses to what extent they effectively tackle fraud and evasion in the context of e-commerce, while at the same time not hampering international trade flows. To that end, the paper explores the most notable problems of illicit trade and other fraudulent activities in the context of e-commerce and the related customs and import VAT Union rules. Insights are given into what are the main changes proposed by the VAT e-commerce package and other future initiatives and in particular, what is their impact on the VAT and customs controls. On the top of that, the existing and forthcoming VAT and customs controls rules are assessed against the requirements of the following benchmark principles – neutrality, effectiveness, simplicity and prohibition of fraud. Finally, the paper attempts to provide recommendations on how the VAT and customs control mechanisms should be designed in order to meet the standards set by the benchmarks.