The rules of labour law include the legislation on the labour of industrial and office workers and regulate matters arising from labour relations.
Criminal law defines the general principles of criminal responsibility, individual types of crimes and punishment applied to criminals.
Criminal law takes the form of a criminal code consisting of a general and special part.
Text D. Criminal Law
Criminal Law is to provide for the Russian social and state system, personal property and the personal rights of citizens against criminal encroachments.
Criminal Law defines the acts which are socially dangerous and mustbe regarded as crimes. It lays down the penalties that should be applied to persons committing these crimes. Here are some leading principles of Russia Criminal Law:
1 A person may be charged with criminal responsibility only when he has committed an act specially provided for in Criminal Law.
2 Responsibility can exist only in the presence of guilt.
3 Criminal punishment shall be applied only by sentence of the court.
4 Persons committing crimes in a state of intoxication are not released from criminal responsibility.
5 The death sentence may be passed as an exceptional penalty in cases specifically enumerated in law.
Text E. The Russian Court and the Procurator’s Office
The Russian Court is an organ of state that administers justice on the basis of the laws of the Russian State.
The basic Russian judicial organ is the district People's Court which consists of a judge and two people's assessors having the rights of a judge when the court is in session.
The district People's Court hears the majority of the cases. More important cases such as the crimes against the state are determined by the regional court or a court of equal standing.
The Supreme Court of Russia is the highest judicial organ of the Russia State. It is charged to supervise the work of all judicial organs.
The Procurator's Office is established to exercise supervisory power over the strict observance and application of the law by all organizations, officials as well as by all citizens of the country.
Other duties of the Procurator's Office are to investigate criminal cases, collect evidence against the criminals and see to it that other investigating bodies act according to the law.
So it may be said that the Procurator's Office, like all the Russian courts, protects legality, law and order.
Text F. Stages of Criminal Activity
As a rule, premeditated criminal activity consists of several stages: preparation, attempt and commission.
Preparation of a crime is the search for an adaptation of means or instruments, or any other premeditated creation of combinations for the commission of a crime. Preparation of a crime is generally a punishable offence. But in determining the penalty, the court must take into consideration the extent of. the danger to society involved in the preparations, the degree to which the criminal intent has been put into effect, and the causes that prevented the full commission of the crime. In cases where the person plotting a crime has not gone beyond the preparation the court usually imposes a milder penalty or none at all. An attempt is a premeditated act directly aimed at the commission of a crime but not completed for reasons not depending on the will of the guilty person.
An attempt is a punishable offense. But in determining the penalty the court must also take into consideration the character, the degree of the danger to society involved in the act committed by the guilty person, the degree to which the criminal intent has been put into effect, and the causes that prevent the full commission of the crime.
A crime is considered as committed when the guilty person has performed the act containing the corpus delicti of crime.
Desisting from completion of a crime is possible in the stages of preparation and attempt when a person having the possibility, of completing the crime, of his own free will abandons his criminal intent before its completion. He is then responsible only in the act performed by him contains the corpus delicti of another crime.
2.1.4.5 Задание 3. Ответьте на вопросы по текстам А, В, С, D, E, F
1 What does the Procurator’s office ensure?
2 What right has the procurator?
3 What kind of cases does a court of first instance examine?
4 Who are the participants in the trial?
5 What is the highest judicial organ in our country?
6 What is the main aim of Law?
7 What branches of Law in the Law System of our country do you know?
8 What does the Financial Law regulate?
9 How do the graduates administer justice?
10 What acts does Criminal Law define?
11 What leading principles of Russian Criminal Law do you know?
12 What is the Russian Court?
13 What is the basic Russian judicial organ?
14 What is the highest judicial organ?
15 What is the Procurator’s Office established for?
16 What stages does the criminal activity consist of?
17 What does an attempt mean?
18 What must the court take in to consideration?
19 When is a crime considered as committed?
2.2 Тексты II семестра
2.2.1 Тексты для студентов специальности «Юриспруденция»
2.2.1.1 Задание 1. Прочитайте и запомните следующие слова и словосочетания:
legal activities – правомерная, законная деятельность;
penalty – наказание;
witchcraft – колдовство;
runway slaves – беглые рабы;
stone pillar – каменная колонна;
divorce – развод;
marriage – брак;
revenge – месть;
punishment – показание;
to damage – наносить ущерб;
death penalty – смертная казнь;
blood feuds – кровная месть;
bride – невеста;
offender – преступник;
offense – правонарушение;
victim – жертва;
kidnap – похищать;
religious beliefs – религиозные верования;
harsh measures – жесткие меры;
government decisions – правительственные решения;
evidence – доказательство;
prominent – выдающийся;
solution – решение;
moderation – умеренность;
to permit – позволять, разрешать;
enslavement – порабощение;
fair – справедливый.
2.2.1.2 Задание 2. Прочитайте тексты А, В, С, D переведите их письменно
Text A. The Birth of Law
Rules and laws – and the conventions or customs from which they are descended – have been a part of human life ever since our ancestors first began to live in large and settled groups. But our knowledge is vague of laws that were in effect before the invention of writing in about 3500 B.C. The earliest known legal text was written by Ur-Nammu, a king of the Mesopotamian city of Ur, in about 2100 B.C. It dealt largely with compensation for bodily injuries, and with the penalties for witchcraft and runaway slaves.
Text B. Laws of Babylon
One of the most detailed ancient legal codes was drawn up in about 1758 B.C. by Hammurabi, a king of Babylonia. The entire code, consisting of 282 paragraphs, was carved into a great stone pillar, which was set up in a temple to the Babylonian god Marduk so that it could be read by every citizen.
The pillar, lost for centuries after the fall of Babylon in the 16
th
The laws laid down by Hammurabi were more extensive than any that had gone before. They covered crime, divorce and marriage, the rights of slave owners and slaves, the settlement of debts, inheritance and property contracts; there were even regulations about taxes and the prices of goods.
Punishments under the code were often harsh. The cruel principle of revenge was observed: an eye for an eye and a tooth for a tooth, which meant that criminals had to receive as punishment precisely those injuries and damages they had inflicted upon their victims. Not only murderers but also thieves and false accusers faced the death penalty. And a child who hit his father could expect to lose the hand that struck the blow. The code outlawed private blood feuds and banned the tradition by which a man could kidnap and keep the woman he wanted for his bride. In addition, the new laws took account of the circumstances of the offender as well as of the offence. So a lower-ranking citizen who lost a civil case would be fined less than aristocrat in the same position – though he would also be awarded less if he won.
Nevertheless, Hammurabi's laws represented an advance on earlier tribal customs, because the penalty could not be harder than the crime.
Text C. The Legal Heritage of Greece and Rome
The ancient Greeks were among the first to develop a concept of law that separated everyday law from religious beliefs. Before the Greeks most civilizations attributed their laws to their gods or goddesses. Instead, the Greeks believed that laws were made by the people for the people.
In the seventh century B.C., Draco drew up Greece's first written code of laws. Under Draco's code death was the punishment for most offenses. Thus, the term draconian usually applies to extremely harsh measures.
Several decades passed before Solon – poet, military hero, and ultimately Athens' lawgiver – devised a new code of laws. Trial by jury, an ancient Greek tradition was retained, but enslaving debtors was prohibited as were most of the harsh punishments of Draco's code. Under Solon's law citizens of Athens were eligible to serve in the assembly and courts were established in which they could appeal government decisions.
What the Greeks may have contributed to the Romans was the concept of 'natural law'. In essence, natural law was based on the belief that certain basic principles are above the laws of a nation. These principles arise from the nature of people. The concept of natural law and the development of the first true legal system had a profound effect on the modern world.
Text D. Solon (b. 630 – d. 560 B.C.)
Solon, the Athenian statesman, is known as one of the Seven Wise Men of Greece. He ended exclusive aristocratic control of the government, substituted a system of control by the wealthy, and introduced a new and more humane law code. He was also a noted poet.
Unfortunately it was not until the 5th century B.C. that accounts of his life and works began to be put together, mostly on the evidence of his poems and his law code. Although certain details have a legendary ring, the main features of his story seem to be reliable.
Solon was of noble descent but moderate means. He first became prominent in about 600 B.C. The early 6th century was a troubled time for the Athenians. Society was dominated by an aristocracy of birth, who owned the best land, monopolized the government, and were themselves split into rival factions. The social, economic, and political evils might well have culminated in a revolution and subsequent tyranny (dictatorship), as they had in other Greek states, had it not been for Solon, to whom Athenians of all classes turned in the hope of a generally satisfactory solution of their problems. Because he believed in moderation and in an ordered society in which each class had its proper place and function, his solution was not revolution but reform.
Solon's great contribution to the future good of Athens was his new code of laws. The first written code at Athens, that of Draco, was still in force. Draco's laws were shockingly severe (hence the term draconian), so severe that they were said to have been written not in ink but in blood. On the civil side they permitted enslavement for debt, and death seems to have been the penalty for almost all criminal offenses. Solon revised every statute except that on homicide and made Athenian law altogether more humane.
2.2.1.3 Задание 3. Ответьте на вопросы по текстам А, В, С, D
1 Who was the earliest known legal text written by?
2 What issues did the early laws emphasize?
3 Why do you think Hammurabi decided to have his laws carved into a pillar?
4 What spheres of human life were covered by Hammurabi’s code?
5 How do you understand the principle “an eye for an eye and a tooth for a tooth”?
6 In your opinion, were punishments always fair?
7 Why do you think people of different ranks were treated differently by Hammurabi’s code?
8 What does the ancient breek concept of Law comprise?
9 What is the origin and the meaning of the word “draconian”?
10 What was Solon’s great contribution to the future good of Athens?
2.2.2 Тексты для студентов специальностей «Бухгалтерский учет, анализ и аудит», «Финансы и кредит»
2.2.2.1 Задание 1. Прочитайте и запомните следующие слова и словосочетания:
accounting – бухгалтерское дело;
identify – определять;
measure – измерять;
record – записывать;
communicate – передавать (информацию);
economic events – экономические события;
sale of goods – продажа товаров;
payment of wages – выплата зарплаты;
evidence – доказательство; признаки;
relevant (to) – соответствующий ч-л.;
transaction – сделка, операция;
in monetary terms – в денежном выражении;
diary – дневник; order – порядок; ордер;
financial statement – финансовый отчет;
in the aggregate – в совокупности;
treasurer – кассир;
управляющий финансами (корпорации);
cash – наличные деньги;
ratio – относительный показатель;
chart – диаграмма;
account records – учетные записи;
cost – стоимость;
double – entry book keep – двойная учетная запись;
merchandise – товары;
income tax – подоходный налог;
describe – описывать;
data – данные;
annual statement – ежегодный отчет;
user – пользователь;
financial report – финансовый отчет.
2.2.2.2 Задание 2. Прочитайте тексты А, В, С, переведите их письменно
Тext А. What Is Accounting
As a financial information system, accounting is the process of identifying, measuring, recording, and communicating the economic events of an organization (business or nonbusiness) to interested users of the information. The sale of goods, the rendering of services, the payment of wages are examples of economic events. The first part of the process – identifying – involves selecting those events that are considered evidence of economic activity relevant to a particular organization.
Once identified, the economic events (called transactions by accountants) must be measured in financial terms, that is quantified in dollars and cents.
If the event cannot be quantified in monetary terms, it is not considered part of the company's financial information system. The measurement function thereby eliminates some significant events (such as an appointment of a new company president) because they lack measurability in financial terms.
Once measured in dollars and cents, the events are recorded to provide a permanent history of the financial activities of the organization. Recording consists of keeping a chronological diary of measured events in an orderly and systematic order. In recording, the accountant also classifies and summarizes these events.
Тext В. The Development of Accounting Thought
Accounting has a long history. Some scholars claim that writing arose in order to record accounting information. Account records date back to the ancient civilization of China, Babylonia, Greece, and Egypt. The rulers of these civilization used accounting to keep track of the cost of labor and materials used in building structures like the great pyramids.
Accounting developed further as a result of the information needs of merchants in the city-states of Italy during 1400s. In that commercial climate the monk Luca Pacioli, a mathematician and friend of Leonardo da Vinci, published the first known description of double-entry book – keeping in 1494.
The pace of accounting development increased during the Industrial Revolution as the economies of developed countries began to massproduce goods. Until that time, merchandise had been priced based on managers' hunches about cost, but increased competition required merchants to adopt more sophisticated accounting systems.