Journal articles on the topic 'Tax File Number'
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1
Szymanek, Paweł. "Ocena skuteczności nowych kompetencji Krajowej Administracji Skarbowej wprowadzonych w latach 2017-2019." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 8, no. 276 (August 29, 2019): 4–7. http://dx.doi.org/10.5604/01.3001.0013.3747.
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In the article "The new manners and methods of supervision over taxpayers, withholding agents and importers by the National Tax Administration" I have presented the new methods following in order: JPK file, JPK_VAT file, STIR - IT system of clearing house, on-line cash register, split payment, road freight transport monitoring system, tax scheme. In further part, I meticulously analysed effectiveness of supervision of the National Tax Administration over taxpayers. Will new regulations ensure supervision of taxpayers in a correct manner. During the analysis of the new manners and methods of supervision over taxpayers, withholding agents and importers by tax, customs and tax investigation authorities, a number of irregularities have been uncovered. The said authorities have been improperly prepared as far as the efficient implementation of their statutory objectives is concerned. The mistakes which had been recognised in the operations of the National Tax Administration needs another changes.
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Suharsono, Agus, and Burhanudin Harahap. "The Development of Tax Law Application Formula in Indonesia from IRAC into IREAC." SHS Web of Conferences 54 (2018): 06006. http://dx.doi.org/10.1051/shsconf/20185406006.
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The characteristic and pattern of tax collection system in Indonesia is mutual cooperation (kegotongroyongan) conducted using self-assessment system, in which taxpayer is trusted to calculate, to consider, to pay, and to report its own tax. Having gotten evidence, tax authority will publish tax stipulation for which a legal attempt can be file in the form of objection, appeal or judicial review. The number of tax disputes is substantial, indicating that there is a difference of tax law application, the process of applying law to the fact or concrete event. In addition to syllogism, the application of law can be done using a more comprehensive and practical formula, IRAC/ILAC. This study was a library research on law and book/article using statute, conceptual and analytical approaches. The result showed that many tax stipulations become tax dispute due to the difference of interpretation on law and evidence validation. Viewed from juridical aspect, Laws on Tax General Provisions and Tax Court govern that the key to tax law application in Indonesia is evidence. Thus, the application of Indonesian tax law with IRAC formula can be expanded by adding “evidence” into IREAC: Issues-Rules-Evidence-Application-Conclusion.
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Rhoades-Catanach, Shelley C. "Dot.com or Dot.bomb? The Unpleasant Tax Surprise of Stock Options in a Volatile Market." Issues in Accounting Education 18, no. 4 (November 1, 2003): 385–95. http://dx.doi.org/10.2308/iace.2003.18.4.385.
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This case explores the tax treatment of employee stock options as well as associated tax- and financial-planning issues. The number of employee stock option plans and related option grants has increased dramatically in the last decade. Today, senior management and rank-and-file workers alike often own substantial numbers of options and shares of employer stock acquired through the exercise of options. While these holdings can be valuable forms of compensation, exercising options also can be costly and risky. Early in 2000, following the stock market boom and its substantial decline later that same year, many employees who exercised options while the equity markets were at record highs were left with large tax bills. In some cases, the taxes owed exceeded the value of the optioned stock at year-end. This case details the tax and financial impact of option exercise on one employee that chose to retain optioned stock during the stock market crash of 2000. The educational objectives of the case include: (1) becoming familiar with the tax and financial aspects of compensatory stock options, (2) identifying the risks and rewards of option grant and exercise, (3) quantifying the cash inflows and outflows associated with stock options and their tax consequences, and (4) planning to maximize the after-tax value of stock option compensation. The case also discusses the tax treatment of options from the employer's perspective and the policy issues associated with tax deductions for option exercise.
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Rahmawati, Anis Ayu, and Achmad Sulchan. "Effectiveness Identification Number Filing for Solutions to Accelerate in Complete Systematic Land Registration Program (PTSL) in Blora District Land Office." Jurnal Akta 5, no. 4 (December 5, 2018): 885. http://dx.doi.org/10.30659/akta.v5i4.3727.
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Blora Regency is one of regencies in Central Java conducting simultaneously the Complete Systematic Land Registration Program (PTSL) whose responsibility is delegated to the National Land Agency (BPN) Blora. In doing filing related to the file recapitulation, BPN Blora create a policy for the provision of Parent Number meantime to ease the recapitulation of the field which will be registered in PTSL. The purpose of this study was to analyze the Complete Systematic Land Registration Program (PTSL), factors that become obstacles in the implementation of PTSL and to determine the policy of the Master Numbers While (NIS) as a solution Blora District Land Office in the implementation of PTSL.The method used in this research is juridical empirical specification is descriptive analytical research and data collection was obtained from library research and interviews. After data collection is done, then the data is analyzed qualitatively.It can be concluded that the implementation of Complete Systematic Land Registration Program (PTSL) has many constraints among which the cost of land tax payable, the limited number of human resources and infrastructure, land disputes absente, maximum advantages and wastelands and the difficulty of applying the principle of contradictoire delimitatie. To overcome these obstacles BPN Blora do some solutions, among others, added the officer measurement with tool support, expand facilities and infrastructure, especially computers and printers, repair Internet network as well as the policy of Identification Number While (NIS) as a solution to the District Land Office Blora in the implementation PTSL that facilitate more efficient file search. Keywords: Land Registration; Identification Number While (NIS); PTSL.
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Brusov, Peter, and Tatiana Filatova. "The Modigliani–Miller Theory with Arbitrary Frequency of Payment of Tax on Profit." Mathematics 9, no. 11 (May 25, 2021): 1198. http://dx.doi.org/10.3390/math9111198.
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The main purpose of the current study is the generalization and further development of the Modigliani–Miller theory taking into account one of the conditions of the real functioning of companies for the case of paying income tax with an arbitrary frequency (monthly, quarterly, semi-annual or annual payments). While a return is not required more than once a year, businesses may be responsible for filing estimated taxes based on profits earned. This requirement is dependent on showing a profit. For example, sole proprietors must file estimated taxes on profits quarterly, on the 15th day of April, June, September and January. In Russia, tax on profit payments could be made annually, quarterly, or monthly. We suppose, that more frequent payment of income tax impacts on all main financial indicators of the company and leads to some important consequences. We use analytical and numerical methods: we derive all main formulas of the modified Modigliani–Miller theory theoretically and then use them to obtain all main financial indicators of company and their dependences on different parameters by MS Excel. We show that: (1) all Modigliani–Miller theorems, statements and formulas change; (2) all main financial indicators, such as the weighted average cost of capital (WACC), company value, V, and equity cost, ke, depend on the frequency of tax on profit payments; (3) in the case of income tax payments more than once per year (at p≠1), as takes place in practice, the WACC, company value, V and equity cost, and ke start depend on debt cost, kd, while in ordinary (classical) Modigliani–Miller theory all these values do not depend on kd; (4) obtained results allow a company to choose the number of payments of tax on profit per year (of course, within actual tax legislation): more frequent payments of income tax are beneficial for both parties, for the company and for the tax regulator.
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Nuraeni, Fitri, and Yoga Handoko Agustin. "The IMPLEMENTASI CAESAR CIPHER & ADVANCED ENCRYPTION STANDAR (AES) PADA PENGAMANAN DATA PAJAK BUMI BANGUNAN." Jurnal Ilmiah Matrik 22, no. 2 (July 27, 2020): 187–94. http://dx.doi.org/10.33557/jurnalmatrik.v22i2.949.
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Abstract : Property tax as one source of local revenue has an important role in the progress of the village. Management of property Tax data in general at the village level still uses the usual number management application. While the property tax data needs to be secured because it is classified as confidential data, which has the potential to cause damage if accessed by unauthorized persons. To maintain the security aspects of the information, a cryptographic system can be used which provides encryption and data description facilities. The cryptographic system used is Caesar Cipher's super encryption and Advanced Encryption Standard (AES) -128-EBC. To test the encryption quality of this cryptographic system an experimental method is used, by comparing the ciphertext file size, encryption time, entropi value, correlation value, histogram graph and avalanche effect. The test results obtained by Caesar Cipher and Advanced Encryption Standard (AES) -128-EBC cryptographic systems, have good correlation and entropy values with better avalanche effect values compared to the AES algorithm alone.
Keywords: aes-128-ebc, caesar cipher, confidential, encryption, tax
Abstrak : Pajak Bumi dan Bangunan sebagai salah satu sumber pendapatan asli daerah memiliki peranan penting dalam kemajuan desa. Pengelolaan data Pajak Bumi dan Bangunan secara umum di tingkat desa masih menggunakan aplikasi pengelola angka biasa. Sedangkan data Pajak Bumi dan Bangunan (pbb) perlu diamankan karena tergolong ke dalam data confidential, yang mana berpotensi menimbulkan kerusakan apabila diakses oleh orang yang tidak berwenang. Untuk menjaga aspek kemananan informasi tersebut, dapat digunakan sistem kriptografi yang didalamnya menyediakan fasilitas enkripsi dan deskripsi data. Sistem kriptografi yang digunakan adalah super enkripsi Caesar Cipher dan Advanced Encryption Standart (AES)-128-EBC. Untuk menguji kualitas enkripsi sistem kriptografi ini digunakan metode eksperimen, dengan membandingkan ukuran file cipherteks, waktu enkripsi, nilai entropi, nilai korelasi, grafik histogram dan avalanche effect. Hasil pengujian didapat sistem kriptografi Caesar Cipher dan Advanced Encryption Standart (AES)-128-EBC ini, memiliki nilai korelasi dan entropi yang tergolong bagus dengan nilai avalanche effect yang lebih baik dibandingkan dengan algoritma AES saja.
Kata kunci: aes-128-ebc, caesar cipher, enkripsi, pajak, rahasia
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Resmini, Wayan, Abdul Sakban, and Ni Putu Ade Resmayani. "SOSIALISASI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN." SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan 4, no. 2 (April 23, 2021): 421. http://dx.doi.org/10.31764/jpmb.v4i2.4357.
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ABSTRAKPajak adalah peralihan kekayaan dari pihak rakyat kepada kas negara untuk membiayai pengeluaran rutin dan surplusnya digunakan untuk public saving yang merupakan sumber pendapatan negara. Sedangkan pajak daerah adalah pajak negara yang diserahkan kepada daerah untuk dipungut berdasarkan peraturan perundang-undangan yang dipergunakan untuk pembiayaan daerah sebagai badan hukum public. Tindak lanjutnya, ditetapkan Peraturan Daerah Kota Mataram Nomor 15 Tahun 2018 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). Peraturan Daerah ini diharapkan menjadi landasan hukum dalam pengenaan Pajak daerah.. Untuk itu perlu adanya sosialisasi tentang betapa pentingnya masyarakat memiliki kesadaran dalam melakukan kewajiban untuk membayar pajak bumi dan bangunan. Karena dalam kenyataannya masyarakat masih banyak yang belum menyadari hal tersebut. Sosialisasi ini mengambil lokasi di Kecamatan Mataram Timur, Kota Mataram, Nusa Tenggara Barat. Lokasi ini berada di dalam kota Mataram. Adapun tujuan pengabdian pada masyarakat ini, adalah sebagai berikut: Untuk memberikan pemahaman dan pendidikan tentang : tata cara pembayaran pajak bumi dan bangunan , cara mengajukan keberatan penetapan pajak bumi dan bangunan, cara pengembalian kelebihan pembayaran pajak bumi dan bangunan oleh wajib pajak. Metode kegiatan ini dilaksanakan dengan metode ceramah , diskusi dan Tanya jawab. Tata cara Pembayaran dan Penagihan Pajak adalah sebagai berikut: Pajak yang terhutang berdasarkan SPPT harus dilunasi selambat-lambatnya 5 (lima) bulan sejak tanggal diterimanya SPPT oleh wajib pajak, Pada saat jatuh tempo pembayarannya tidak dibayar atau kurang dibayar, dikenakan sanksi administrasi berupa bunga sebesar 2% setiap untuk jangka waktu paling lama 15 bulan sejak saat terhutangnya pajak. Tata cara mengajukan keberatan pajak yang ditentukan oleh walikota. Wajib pajak dapat mengajukan keberatan kepada Walikota atau pejabat yang ditunjuk atas sesuatu tentang: SPPT; SKPD;SKPDLB); dan SKPDN. Keberatan harus dilakukan dalam jangka waktu paling lama 3 (tiga) bulan sejak tanggal surat. Cara pengembalian Kelebihan pembayaran Pajak Bumi dan Bangunan Atas kelebihan pembayaran pajak, Wajib pajak dapat mengajukan permohonan pengembalian kepada Walikota. Kesadaran masyarakat dalam pembayaran pajak perlu ditingkatkan, hal ini harus diperhatikan dan dimaksimalkan oleh pemerintah daerah Kota Mataram dan instansi terkait, karena masih banyak masyarakat belum menyadari alangkah pentingnya peran dan fungsi pajak badi pembangunan daerah.Hasil pengamatan dan Tanya jawab pada saat pelaksanaan Pengabdian masyarakat Faktor kesadaran masyarakat yang masih rendah, informasi tentang batas akhir pembayaran pajak kurang jelas dari instansi yang terkait. Kesulitan lainnya adalah tempat pembayaran pajak juga menjadi kendala Karen jarak tempuh kurang lebih 3-4 km dari tempat tinggal. Biasanya masyarakat baru membayar pajak saat terjadinya jual beli terhadap obyek pajak. Kata Kunci: pajak; bumi, bangunan; perkotaan; pedesaan. ABSTRACTTaxes are the transfer of wealth from the people to the state treasury to finance routine expenses, and the surplus is used for public saving, which is a source of state income. Meanwhile, regional taxes are state taxes submitted to the regions to be collected based on statutory regulations used for regional financing as public legal entities. As a follow-up, the Mataram City Regional Regulation Number 15 of 2018 concerning Rural and Urban Land and Building Tax (PBB-P2) has been stipulated. This Regional Regulation is expected to become a legal basis in the imposition of regional taxes. For this reason, there is a need for socialization about how important it is for people to have awareness in carrying out their obligations to pay land and building taxes. Because in reality, there are still many people who are not aware of this. This socialization took place in the East Mataram District, Mataram City, West Nusa Tenggara. This location is in the city of Mataram. This community service's objectives are as follows: To provide understanding and education regarding procedures for paying land and building taxes, how to file objections to the determination of land and building tax, how to return overpayments of land, and to build tax by taxpayers. This activity's method is carried out using lecturing, discussion, and question and answer sessions. Procedures for Payment and Collection of Taxes are as follows: Tax payable based on the SPPT must be paid not later than 5 (five) months from the date of receipt of the SPPT by the taxpayer. At the due date, the payment is not paid or underpaid, shall be subject to administrative sanctions in the form of interest in the amount of 2% for a period of no later than 15 months from the time the tax became due. The Mayor determines the procedure for filing a tax objection. The taxpayer can file an objection to the Mayor or the appointed official regarding SPPT, SKPD, SKPDLB), and SKPDN. Objections must be made within a maximum period of 3 (three) months from the letter's date. To return the overpayment of Land and Building Tax Excess Payment upon tax overpayment, taxpayers can apply for a refund to the Mayor. Public awareness in paying taxes needs to be improved. This must be considered and maximized by the regional government of Mataram City and related agencies, because there are still many people who do not realize the importance of the role and function of taxes for regional development. The results of observations and discussions during the implementation of community service, this problem is caused by public awareness factors that are still low and lack of information about the deadline for tax payments from the relevant agencies. Another difficulty is where to pay taxes which is a constraint because the distance is approximately 3-4 km from the place of residence. Usually, people only pay taxes when the tax object is bought and sold. Keywords: tax; land; building; urban area; rural area
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Munthe, Chandra, Jamilah Jamilah, and Abdul Lawali Hasibuan. "Tinjauan Yuridis Penyelesaian Sengketa Terhadap Pengalihan Tanah Wakaf Sebagai Fasilitas Umum." JUNCTO: Jurnal Ilmiah Hukum 2, no. 2 (September 11, 2020): 144–55. http://dx.doi.org/10.31289/juncto.v2i2.324.
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According to Islamic law, various views of some schools forbid changing or transferring waqf property, while some other schools allow that the assets cannot be taken advantage of or reduced in benefits and must be replaced. Meanwhile, according to legal regulations in Indonesia and the Compilation of Islamic Law allow with certain conditions. This study uses descriptive research and the nature of the research used is included in the category of normative legal research. Legal arrangements regarding the transfer of waqf land in Indonesia are regulated in Presidential Instruction No. RI. 1 of 1991 concerning Compilation of Islamic Law in Article 225 paragraphs (1) and (2), Article 49 paragraph (1) of Law Number 41 of 2004 concerning Endowments, Article 49 paragraph (2) Government Regulation No. 25 of 2018 concerning the Implementation of Law No. 41 of 2004 concerning Endowments. Management of waqf land namely Nazir makes a letter of application for submission of waqf land for public facilities to the Minister of Religion by attaching the certificate of waqf pledge certificate, certificate of proof of ownership of the substitute land for waqf, Tax Object Sales Value (NJOP) of waqf land and its exchanges, spatial plans from local government, and other letters. The resolution of the waqf land dispute is carried out through three stages, namely through deliberation efforts to obtain consensus, mediation, and legal efforts to file a claim to the Religious Court.
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Hidayat, Arif. "PERLINDUNGAN HUKUM TERHADAP NOTARIS PENGGANTI YANG AKTANYA BERMASALAH DITINJAU DARI UNDANG-UNDANG NOMOR 30 TAHUN 2004 JUNCTO UNDANG-UNDANG NOMOR 2 TAHUN 2014 TENTANG JABATAN NOTARIS." Jurnal MINUTA 1, no. 1 (April 24, 2019): 20–27. http://dx.doi.org/10.24123/jmta.v1i1.1840.
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Notary in making an authentic deed must be able to account for the deed if it turns out that in the future problems arise from the authentic deed both in terms of criminal law, civil law or State administration. The problems arising from the deed made by the Notary need to be questioned whether it is the result of an error from the Notary or the error of the viewer who does not provide information in accordance with the actual reality to the Notary. Such negligence or error can occur because the Notary in question is lacking or does not understand the construction or legal actions desired by the viewer so that the deed made is contrary to the provisions of the law. Such negligence or error can also be deliberately carried out by the concerned Notary. This study focuses on Law Number 30 Year 2004 as amended by Law Number 2 of 2014 concerning Notary Position wherein this study discusses the Notary who is unable to carry out his position so he has the right to submit written leave request and at the same time accompanied by the appointment of a substitute notary. After a while, a lawsuit from a party that feels aggrieved results from the deed made by Si X as a Substitute Notary. The results of this study concluded that a notary who leaves as a substituted notary has responsibility for the deed made by his successor notary even though he is on leave from his position where the responsibility is in the form of civil liability, if the substitute notary commits an error within the scope of authority given by a notary to a substitute notary. So in that case the notary is also liable for losses suffered by the parties due to the deed made by the substitute notary. Because the notary who is replaced is the owner of the office, if the notary of origin will file leave then he will appoint an employee from his own office as a substitute notary. Criminal responsibility, in the case of a criminal offense, a notary who is replaced is not responsible, for example in the case of tax evasion. Criminal liability can only be imposed on a substitute notary if he makes a mistake outside his authority as a substitute notary. Then the notary whose leave cannot be held accountable. The substitute notary is also entitled to get the same protection and legal guarantees because every citizen has the same rights before the law.
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Jang, Sungkyu, and Robert J. Eger. "The Effects of State Delinquent Tax Collection Outsourcing on Administrative Effectiveness, Efficiency, and Procedural Fairness." American Review of Public Administration 49, no. 2 (April 6, 2018): 236–51. http://dx.doi.org/10.1177/0275074018759435.
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Since the 1980s, state governments have been using private debt collection agencies as facilitators and expediters in the delinquent tax collection process. The use of private collection agencies incorporates administrative effectiveness, efficiency, and procedural fairness, which can lead to an increase in revenues without affecting either the tax base or rate while protecting taxpayers. Using state-level panel data for the years 2000 to 2011, the administrative effectiveness outcome is that private collectors do not reduce the aggregate delinquent tax inventory, but the administrative efficiency outcome is that private collectors reduce collection cost. For procedural fairness, private collectors have a positive effect on the number of tax appeals filed in a state tax department with a Republican governor; however, they decrease the number of tax appeals filed with an outside-independent tax appeal agency.
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Workman, Alec. "Ready for a Close-Up: The Effect of Tax Incentives on Film Production in California." Economic Development Quarterly 35, no. 2 (March 16, 2021): 125–40. http://dx.doi.org/10.1177/08912424211000127.
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Do motion picture incentives nudge productions to film in an adopting state, increase budgets, or hire more cast and filmmakers? Or do they simply subsidize productions that would have occurred regardless? Using California’s Film and Television Tax Credit Program, the author exploits incentives given out by lottery to answer these questions. The author finds that 19% of films would have filmed in California even without a tax incentive, but that the offering of an incentive increased the probability of a film being made in California by 16 percentage points. Both production budgets and the number of cast and filmmakers increased in response to the offering of a tax incentive, and, in California specifically, they increased budget spent by 267% and the number of cast and filmmakers hired by 123%. The program also had differential impacts based on film type, with only nonindependents increasing budgets and the number of cast and filmmakers in California.
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Lim, Setiadi Alim, and Lilik Indrawati. "Tingkat Kepatuhan Wajib Pajak Umkm Di Jawa Timur, Indonesia." BIP's : JURNAL BISNIS PERSPEKTIF 10, no. 2 (November 12, 2019): 88–108. http://dx.doi.org/10.37477/bip.v10i2.36.
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Micro, small and medium-sized enterprises play an important role in national economic development in many countries around the world. Micro, small and medium-sized enterprises have a large contribution to GDP (Gross Domestic Product), the supply of employment and exports of a country. Although it has a large contribution to the national economy, the contribution of micro, small and medium-sized enterprises to the state income from the tax sector is very small. There is a tendency for voluntary tax compliance from micro, small and medium- sized enterprises to be very low. This research aims to study the level of micro, small and medium-sized enterprises of tax compliance in East Java, Indonesia. To measure the level of tax compliance, 3 indicators are used, namely the ownership of the Taxpayer Identification Number (TIN), compliance with paying Income Tax and compliance to fill out and report the Annual Income Tax Return. The results showed that the level of tax compliance in micro, small and medium enterprises in East Java, Indonesia was still very low. Micro, small and medium-sized who have a Taxpayer Identification Number (TIN) is only 37.80%, those who pay Income Tax are only 21.95% and those who fill and report Annual Income Tax Returns of only 18,29%.
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Lim, Setiadi Alim, and Lilik Indrawati. "Tingkat Kepatuhan Wajib Pajak UMKM Di Jawa Timur, Indonesia." BIP's JURNAL BISNIS PERSPEKTIF 10, no. 2 (July 31, 2018): 88–108. http://dx.doi.org/10.37477/bip.v10i2.56.
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Micro, small and medium-sized enterprises play an important role in national
economic development in many countries around the world. Micro, small and medium-sized enterprises have a large contribution to GDP (Gross Domestic Product), the supply of employment and exports of a country. Although it has a large contribution to the national economy, the contribution of micro, small and medium-sized enterprises to the state income from the tax sector is very small. There is a tendency for voluntary tax compliance from micro, small and medium- sized enterprises to be very low. This research aims to study the level of micro, small and medium-sized enterprises of tax compliance in East Java, Indonesia. To measure the level of tax compliance, 3 indicators are used, namely the ownership of the Taxpayer Identification Number (TIN), compliance with paying Income Tax and compliance to fill out and report the Annual Income Tax Return. The results showed that the level of tax compliance in micro, small and medium enterprises in East Java, Indonesia was still very low. Micro, small and medium-sized who have a Taxpayer Identification Number (TIN) is only 37.80%, those who pay Income Tax are only 21.95% and those who fill and report Annual Income Tax Returns of only 18,29%.
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Sumbaga, Andri Prasetyo, Paisal Halim, Syamsiah Badruddin, Saifullah Bombang, and Hardianto Djanggih. "LEGAL EFFORTS OF TAX MANDATORY OBJECTIVES ON TAX PROVISIONS (Study in the Regional Office of General Directorate of Taxation of South Jakarta I)." Yustisia Jurnal Hukum 7, no. 3 (December 31, 2018): 507. http://dx.doi.org/10.20961/yustisia.v7i3.22188.
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<p>The focus of this study is on the resolution of objections raised by Taxpayers in the Regional Office of DGT South Jakarta I. The theory used in this study refers to the opinion of Adam Smith in his book Wealth of Nations which states that a good tax collection must fulfill equity and equality requirements, certainty , convenience of payment, and efficiency. This study uses a naturalistic and interpretive qualitative approach that focuses on the process of resolving taxpayers' objections to a tax assessment as a legal effort. Data collection is done through interviews and direct observation on the object of research. The results of interviews and observations prove that the resolution of the objections to the South Jakarta I DGT Regional Office has been carried out in accordance with the provisions of the applicable tax regulations. This was also reinforced by statements made by Taxpayers who filed objections to the Regional Office of DGT South Jakarta I. The settlement of objections was also carried out to fulfill the rights and justice of the Taxpayers even though the decisions issued differed from the wishes of the Taxpayer. Settlement of objections seen from the rhythm of the work is considered effective, but when viewed from the time of completion, there are several applications that can be completed near the deadline. This is due to the large number of application files for reduction or elimination of administrative sanctions that enter, thus affecting the time to settle complaints.</p>
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Fuah, Mar. "Implementasi Rule Based Expert Systems untuk Realtime Monitoring Penyelesaian Perkara Pidana Menggunakan Teknologi Radio Frequency Identification." JURNAL SISTEM INFORMASI BISNIS 7, no. 1 (May 27, 2017): 73. http://dx.doi.org/10.21456/vol7iss1pp73-79.
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One of the problems in the criminal case completions is that the difficulty of making decision to estimate when the settlement of the case file will be fulfilled. It is caused by the number of case files handled and detention time changing. Therefore, the fast and accurate information is needed. The research aims to develop a monitoring system tracking and tracking of scheduling rules using Rule Based Expert Systems method with 17 rules, and supported by Radio Frequency Identification technology (RFID) in the form of computer applications. Based on the output of the system, an analysis is performed in the criminal case settlement process with a set of IF-THEN rules. The RFID reader read the data of case files through radio wave signals emitted by the antenna toward active-Tag attached in the criminal case file. The system is designed to monitor the tracking and tracing of RFID-based scheduling rules in realtime way that was built in the form of computer application in accordance with the system design. This study results in no failure in reading active tags by the RFID reader to detect criminal case files that had been examined. There were many case files handled in three different location, they were the constabulary, prosecutor, and judges of district court and RFID was able to identify them simultaneously. So, RFID supports the implementation of Rule Based Expert Systems very much for realtime monitoring in criminal case accomplishment.
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Díaz-González, María-Jesús, and Almudena González-del-Valle. "Film Policies and Film Production in Spain during the Economic Crisis (2007–2017)." Palabra Clave 24, no. 1 (March 4, 2021): 1–27. http://dx.doi.org/10.5294/pacla.2021.24.1.3.
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Europe’s leading film-producing countries are France, Germany, Italy, Spain, and the United Kingdom. They were all hit by the global economic crisis, which had a particularly severe impact on Europe in 2010–2012. The consequences of this crisis for film policies and the film industry are understudied. Spain is a unique case for this study because it had to ask the European Union for a financial assistance programme. What changes were made to State film policies as a result of the crisis? How did those changes reflect on the feature film production? This article aims to answer these questions. The method used includes an analysis of film-industry policy documents and official data, and in-depth interviews. The period studied is 2007–2017. The results refer to topics such as State aid for film production; tax incentives; value-added tax (VAT); the obligation to provide advance funding for European audiovisual production, and the number, genre, and mean cost of the feature films produced.
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Malis, Nina Ilyinichna, and Rizvan Musaevich Basnukaev. "EXCLUDING TAX RISKS OF AGRICULTURAL PRODUCERS IS IMPORTANT AND NECESSARY." Globus: economy sciences 7, no. 1(41) (March 19, 2021): 25–30. http://dx.doi.org/10.52013/2713-3052-1-41-4.
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Agricultural production is of particular importance in the country’s economy, determines the conditions for maintaining the life of society, so the possibility of minimizing tax risks on the part of the state in relation to taxpayers in this industry is important. The importance of conducting a balanced tax policy in relation to the agricultural sector is determined by the fact that in 2010 The decree of the President of the Russian Federation approved the Doctrine of Food Security of the Russian Federation and its implementation should be promoted by the tax policy. Since agricultural enterprises have the opportunity to choose a tax system, they have tax risks that can be minimized by clearly following the postulates of tax legislation. The introduction of ESKHN taxpayers into the number of VAT payers determines the complexity of the formation of the tax base, so it is important for them to determine the contingent of contaminants that should have a stable status of bona fide taxpayers.
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Handika, Irine. "Disfungsi Peradilan Pajak Indonesia dalam Merealisasikan Keadilan." Jurnal Hukum dan Peradilan 1, no. 3 (November 30, 2012): 359. http://dx.doi.org/10.25216/jhp.1.3.2012.359-378.
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Appeals is a remedy that can be used by the taxpayers during the tax dispute with the tax authorities, having previously filed Objection. Philosophy of remedies is a means of seeking justice to fight for their rights as equal before the law, it should be an option that gives freedom for the taxpayer to use or not use. Anomaly occurs, where the Act Number 28 of 2007 on General Provisions and Tax Procedures seeking justice requires to pay the administrative sanction a fine of 100% of Appeals were denied or granted in part. In the middle of the threat of sanctions, taxpayers are dealing with a lower ability of court to produce a fair Judgment for the parties. Therefore, the realization of the Tax Judiciary functions as a conduit of Fairness should be questioned and examined. Keywords: Appeal, Objection, Fine, Judiciary, Fairness
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Nugrahadi, Robi, Sarwono Sarwono, and Riyanto Riyanto. "PERENCANAAN PENGELOLAAN PENDAPATAN ASLI DAERAH SEKTOR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN BLORA." JPSI (Journal of Public Sector Innovations) 2, no. 2 (August 5, 2018): 61. http://dx.doi.org/10.26740/jpsi.v2n2.p61-71.
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This research background is property tax management authority transfer by center government to local government according to the laws of local tax number 28 in 2009. The purpose is to make government financial independently and increase local revenue in property tax sector. Problem of that condition is local government must be set up many supporting factors, that is human resources especially property appraisal, computer and server tools, operating system and data base, compatibel files and service room, and exist budget to implement intensification and extensification tax program. Readiness of supporting factors are very influence optimization level of property tax revenue. According that condition, this research purpose is to analyse property tax management in Blora Regency so that from result of analysing can be arrange scenario planning which is consider uncertainty situation in future. Collecting data method of this research use Miles, Huberman, and Saldana method (2014), while scenario planning analysis use TAIDA method from Lindgren and Bandhold (2003). Result of this research is Government of Blora Regency has not maximaly implement property tax management yet. That condition based on empirical fact which is only one man appraisal to analyse NJOP with more than 500 thousand property tax object in Blora Regency. That situation cause property tax revenue not accordance with real potension.
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Boichuk, Andrii. "Unified Reporting on Personal Income Tax and Unified Social Tax: Simplification or Additional Complication of Conditions for Business Operation?" Accounting and Finance, no. 3(89) (2020): 48–54. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-48-54.
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In the context of the reform of the tax system and the accounting and reporting system, as well as the integration of Ukraine with the European Community, the issue of simplifying the conditions for doing business, building an effective and understandable system for administering taxes and other duties acquire special significance. One of the important aspects of reforming the tax system of Ukraine is the introduction of unified reporting on personal income tax and unified social tax. The purpose of the article is to identify the positive and negative aspects of the process of reforming the reporting on personal income tax and unified social tax and scientifically substantiate the structure of such unified reporting. The existing forms of reporting on personal income tax and unified social tax, proposed by government agencies, were analyzed. In addition, the unified reporting models from these taxes proposed by scientists were critically assessed by the author. It was found that such indicators as the presence of Ukrainian citizenship, gender and the sign of a new job, do not participate in the process of monitoring the completeness of tax payments. Therefore, it is impractical to fill in these indicators for each employee, and it is enough to submit the total number and structure of these indicators on the reporting title page. The opposite situation exists with the military tax, which is advisable to display for each employee in the reporting for more effective control over its accrual and payment. The author has improved the structure of unified reporting on personal income tax and unified social tax, which will reduce the time spent on filling out such reports, increase the efficiency of control by the fiscal authorities and simplify the process of processing unified reporting data. The main advantages of the proposed form of unified reporting are: significant reduction in the number of indicators; simplicity and compactness; personalized registration of military tax; ease of filling and processing information.
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LaLumia, Sara, James M. Sallee, and Nicholas Turner. "New Evidence on Taxes and the Timing of Birth." American Economic Journal: Economic Policy 7, no. 2 (May 1, 2015): 258–93. http://dx.doi.org/10.1257/pol.20130243.
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This paper uses data from the universe of tax returns filed between 2001 and 2010 to test whether parents shift the timing of childbirth around the New Year to gain tax benefits. Filers have an incentive to shift births from early January into late December, through induction or cesarean delivery, because child-related tax benefits are not prorated. We find evidence of a positive, but very small, effect of tax incentives on birth timing. An additional $1,000 of tax benefits increases the probability of a late-December birth by only about 1 percentage point. We argue that the response to tax incentives is small in part because of confusion about eligibility and delays in the issuance of Social Security numbers for newborns, as well as a lack of control over medical procedures on the part of filers with the highest tax values. In contrast to this small behavioral response, we do document a substantial reporting response among self-employed parents facing changes in the Earned Income Tax Credit as a result of a child's birth. We estimate that this reporting response reduces federal revenue by hundreds of millions of dollars per year. (JEL H24, H31, J13, J23)
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Leiser, Stephanie. "The Diffusion of State Film Incentives: A Mixed-Methods Case Study." Economic Development Quarterly 31, no. 3 (June 1, 2017): 255–67. http://dx.doi.org/10.1177/0891242417710715.
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In 2000, only six states had tax incentives for film and video production, and by 2010, all but six states had film incentives. What accounts for this growth in popularity? This study combines quantitative event history analysis and qualitative interview methods to try to understand why states adopted film incentive programs and how they were influenced by the adoption of incentives in other states. The analysis suggests that the diffusion processes in state adoptions of film incentives can be largely explained by two factors: (a) the size and sophistication of the existing film industry in the state and (b) a competitive “bandwagon” effect based on the total number of states that had already adopted film incentives. The results emphasize the need to broaden the ways that competitive influences can be conceptualized and modeled in policy diffusion research, especially in economic development.
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Bagchi, Sutirtha. "The political economy of tax enforcement: a look at the Internal Revenue Service from 1978 to 2010." Journal of Public Policy 36, no. 3 (September 28, 2015): 335–80. http://dx.doi.org/10.1017/s0143814x1500029x.
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AbstractThis article looks at whether political ideology matters for enforcement of the nation’s tax laws. An analysis of the Internal Revenue Service (IRS) budget and personnel suggests that the party affiliation of the President makes no difference to the overall level of IRS resources. However, there are significant increases in the number of IRS employees devoted to criminal investigation and revenue collection under Democratic administrations. Audits of tax returns filed by corporations, individuals and estates are also significantly more likely under Democratic administrations. The body of evidence points in the direction that while Congress has a greater influence in determining the overall level of resources available to the IRS, the President has a more pronounced influence on the allocation of those resources.
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Stein, Brandon, Jeremy Somerson, Cory Janney, and Vinod Panchbhavi. "Distribution of High-Volume Ankle Arthroplasty Surgeons in United States Metropolitan Areas: Data from the 2012-15 Medicare Provider Utilization and Payment Release." Foot & Ankle Orthopaedics 4, no. 2 (April 1, 2019): 2473011419S0000. http://dx.doi.org/10.1177/2473011419s00007.
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Category: Total Ankle Arthroplasty Introduction/Purpose: Although demand for total ankle arthroplasty (TAA) is increasing, access to high-volume TAA surgeons may vary in different geographic regions. Given that low-volume TAA surgeons have demonstrated higher revision rates compared to higher-volume surgeons, access to these high-volume centers is a matter of patient and public health interest. The recent public release of the Medicare Provider Utilization and Payment Public Use File (MPUP-PUF) now allows for identification of individual providers who perform specific procedures. This study analyzed surgeon prevalence, distribution and factors that correlate with higher or lower high-volume surgeon population in metropolitan areas. Methods: The MPUP-PUF was reviewed for the 2012-2015 calendar years and data were extracted for all physicians who performed a minimum of eleven TAA procedures among traditional Medicare patients. These physicians were grouped into major metropolitan areas (population of one million or more). Average reimbursement, number of high-volume TAA surgeons and number of total procedures were calculated per major metropolitan area. The presence of an American Orthopaedic Foot and Ankle Society (AOFAS) fellowship and mean geographic reimbursement were analyzed for correlation with number of high- volume TAA surgeons. Results: The MPUP-PUF for 2012 to 2015 included 58 unique surgeons who performed a minimum of 11 TAA procedures in any of those calendar years, with a combined total 2,281 Medicare TAA procedures. Of these surgeons, 81% practice within major metropolitan areas with population greater than one million. Distribution among major metropolitan areas is highly unequal and higher numbers of surgeons are present in cities with an AOFAS fellowship. Conclusion: Access to high-volume ankle replacement surgeons among the Medicare population is lacking in multiple major metropolitan areas in the United States due to the uneven distribution of these surgeons. This method of analysis allows for opportunities to target training programs as well as placement of physicians to ensure access to high-volume ankle arthroplasty surgeons.
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George, Anita. "Not so sweet refrain: sugar-sweetened beverage taxes, industry opposition and harnessing the lessons learned from tobacco control legal challenges." Health Economics, Policy and Law 14, no. 4 (May 21, 2018): 509–35. http://dx.doi.org/10.1017/s1744133118000178.
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AbstractAs a growing number of countries implement, or announce plans to introduce, a sugar-sweetened beverage (SSB) tax, this paper explores the public health rationale for such a tax and provides an overview of the international normative and policy instruments supporting the introduction of fiscal measures on sugary drinks. After examining parallels between the legal arguments raised by the food and beverage industry in opposition to SSB taxes and those raised by the tobacco industry in response to tobacco control measures, this paper draws four key lessons that will assist countries to design effective and robust SSB tax measures and counter food and beverage industry opposition: regulatory distinctions in tax coverage should be based on bona fide, evidence-based reasoning; evidence-based measures need to be tailored to a country’s public health objectives as part of a comprehensive strategy to address unhealthy diet consumption; procedural requirements and due process should be observed in the drafting and implementation of the measure; and regulatory space exists within domestic constitutions, laws and international trade and investment agreements recognising the sovereign right of states to regulate in the interests of public health.
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Parvaz, Hadi, and Mohammad Javad Nategh. "A Multi-TAD Framework for Recognizing Machining Features Using Hint Based Recognition Algorithm." Advanced Materials Research 445 (January 2012): 905–10. http://dx.doi.org/10.4028/www.scientific.net/amr.445.905.
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Feature recognition is a powerful tool for integrating CAD and CAM. Hint based algorithm is one of the most useful tools for recognizing features that is usually used with other algorithms forming hybrid systems. In the present study, hint based algorithm has been chosen as the main tool for recognizing machining features by defined recognition rules. Beside the need for low computation, the specific characteristic of the proposed recognition system is its multi-tool access direction (multi-TAD) property where the designed algorithm recognizes and lists each machining feature with its special access direction. It detects all the features available in each TAD and sorts the TADs in descending order of their number of features. The developed recognition system is capable of recognizing different types of isolated and nested intersecting feature types. The developed software accepts neutral file formats (i.e. STEP and IGES) beside the B-Rep CAD model as its input CAD file. The developed system has been tested with different CAD parts.
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Green Martínez, Sebastián. "Taxation Measures under the Energy Charter Treaty after the Yukos Awards Articles 21(1) and 21(5) Revisited." ICSID Review - Foreign Investment Law Journal 34, no. 1 (2019): 85–106. http://dx.doi.org/10.1093/icsidreview/siz002.
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Abstract As the number of investment arbitrations under the Energy Charter Treaty has soared in recent years, parties and arbitrators have faced arguments concerning its Article 21 on taxation measures, which had seldom been applied before. In 2014, the tribunal ruling on the Yukos trilogy held that even though Article 21 excludes taxation from the scope of the treaty, the carve-out could apply “only to bona fide taxation actions, i.e., actions that are motivated by the purpose of raising general revenue for the State”. Article 21 also provides that in cases regarding expropriation “[t]he Investor or the Contracting Party alleging expropriation shall refer the issue of whether the tax is an expropriation or whether the tax is discriminatory to the relevant Competent Tax Authority. Failing such referral by the Investor” in cases of investor-state arbitration, the tribunal “shall make a referral to the relevant Competent Tax Authorities”. The Yukos tribunal considered said referral to be a futile exercise when it is unequivocal that the host State acted in bad faith towards the foreign investor. As a consequence of the Yukos trilogy, the Energy Charter Secretariat has published a report on the issue that recommends potential amendments to clarify Article 21. A number of investor-state arbitral tribunals have also addressed these issues since the Yukos trilogy. Taking a public international law approach, this article critically explores awards and decisions rendered by those tribunals, paying particular attention to their findings on Article 21 vis-à-vis the sovereign power to tax. This article concludes that recent awards dealing with Article 21 arguments have struck an appropriate balance between the prerogatives of States and their obligations under the Energy Charter Treaty. Thus, the article affirms that no amendment seems necessary.
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Akulenko, V. L., O. O. Zakharkin, and I. V. Komendant. "The Role of Small and Medium-Sized Businesses in the Financial Relations of Local Self-Government." Business Inform 9, no. 512 (2020): 147–54. http://dx.doi.org/10.32983/2222-4459-2020-9-147-154.
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The publication is aimed at defining the role and place of small and medium-sized businesses in the formation of financial relations at the local level. The analysis of the latest scientific developments has showed a significant interest in the problems of existence of small and medium-sized businesses and has confirmed the relevance of research in this direction. The publication analyzes statistics on the activities of small and medium-sized businesses in Ukraine, which show that in recent years there has been some decrease in the number of medium-sized enterprises. At the same time, the comparative dynamics of sales volumes shows the growth of its share compared to large enterprises. Also, the carried out analysis confirmed the significant role of small and medium-sized businesses in the formation of financial results, which is the source of taxation. The presence of a significant amount of profit before tax allows small and medium-sized enterprises to use it as an additional financial resource and direct a part of the profit to fill local budgets. The role of small and medium-sized businesses in ensuring employment of the population is essential. Studies have displayed that the share of employees at small and medium-sized businesses comprises 70-75%. The carried out analysis of the tax impact of small and medium-sized enterprises on filling the income part of local budgets demonstrates that the key role therein is played by the payment of single tax and personal income tax. One can conclude that there are positive growth tendencies as to volumes of single tax, but these revenues are still insufficient to wholly fill local budgets with the necessary financial resources and reduce the expenditures on subsidized territorial communities or even make them self-paying. Prospect for further research is to identify factors and determinants of the influence on the efficiency of small and medium-sized businesses in order to form strategic vectors of their development and government support.
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Lyn-Adams, Ceri, Kevin Moffat, Calum Sutherland, and Bruno G. Frenguelli. "All tangled up: Tau-dependent neurodegeneration." Biochemist 32, no. 2 (April 1, 2010): 10–13. http://dx.doi.org/10.1042/bio03202010.
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Currently, there are 30 million people worldwide suffering from dementia. This number is predicted to rise to 100 million if effective treatments aren't developed rapidly. Alzheimer's disease (AD) is the most common form of dementia and is also the most prevalent of a group of neurodegenerative diseases known as tauopathies. Tauopathies are characterized by intraneuronal inclusions (pretangles) composed of aggregates of highly phosphorylated tau in the form of paired helical or straight filaments (PHFs), and neuronal loss. As the load of PHFs increases, they will aggregate and eventually form neurofibrillary tangles (NFTs) which fill the whole cell. The number of tau tangles present in the brain correlates well with the severity of dementia. Tau tangles are routinely found in AD, frontotemporal dementia linked to chromosome 17 with parkinsonism (FTDP-17), progressive supranuclear palsy, Pick's disease, corticobasal degeneration, head trauma and Down's syndrome to name but a few.
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Tasalov, K. A. "Legal problems of the Russian concept of risk-oriented approach in the area of taxation." Actual Problems of Russian Law, no. 4 (May 30, 2019): 55–61. http://dx.doi.org/10.17803/1994-1471.2019.101.4.055-061.
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A risk-oriented approach used by the Russian tax authorities for planning control activities contains a number of shortcomings that reduce its effectiveness in terms of encouraging compliance. The stages of the risk assessment process are reflected in various legal instruments that are not integrated into any system. The legal mechanism established by the tax authorities at the subordinate level to assess risks creates a prerequisite for violation of the principles of the taxes and fees legislation. This flaw is caused by the lack of differentiation of risk criteria, which leads to the intervention of regulatory authorities in the economic activities of controlled entities, regardless of their compliance with all mandatory rules. The absence of the requirement for compliance of the control activity with the identified risk allows the regulatory authorities to carry out inspections on all taxes without sufficient grounds, which is burdensome for the controlled entities. Thus, the legal structure of this approach encourages the tax authorities to employ the law enforcement practice violating the principles of neutrality of taxation and the balance of private and public interests. Based on the experience of the United Kingdom tax authority (HM Revenues & Customs) that, like the Russian tax authorities, has been using a risk-oriented approach since 2007, the author identifies the main directions of development of this approach in Russia. Among such areas, in particular, the author has highlighted: consolidation of the norms regulating the process of applying the risk-oriented approach at all stages into a single regulatory legal act of the subordinate level; elimination of latent criteria of tax risk and the framework reflection in the system of publicly available criteria of all possible risk factors identified by the tax authority; creation of guarantees ensuring protection of bona fide persons from excessive control measures.
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Bindar, Yazid, and Rusdi Wijisaksono. "Karakterisisasi lapisan film jatuh (FLF) pada dinding dalam tabung vertikal oleh pengumpan pusar secara eksperimen dan simulasi CFD." Jurnal Teknik Kimia Indonesia 5, no. 3 (October 2, 2018): 468. http://dx.doi.org/10.5614/jtki.2006.5.3.2.
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Falling liquid film characterization in the inside wall of vertical tube using whirl feeder through experiment and CFD simulationFalling Liquid Film (FLF) from swirl feed holes were characterized through experiment and Computational Fluid Dynamic (CFD) simulation. The falling liquid film is quantified by its thickness. The effect of liquid flow rate, physical properties and diameter of swirl holes are successfully correlated to form a model that is based on the liquid film theory. The FLF dimensionless thickness linearly relates to power functions of Reynolds and Galilea numbers. The minimum mass flow increases with the size of the swirl holes. The minimum Reynolds number of the inlet does not change with swirl hole sizes. The CFD investigations were conducted using k-turbulent model and multi phase system. Falling film thickness was calculated using axial velocity data resulted from CFD investigation. Calculated falling film thickness using CFD method agrees very well with measured one for both systems. Combination between physical and CFD experiments has the advantages in determining the critical diameter of the swirl hole that still produce good FLF characteristics.Keywords: CFD Simulation, Falling film, Film Layer, Stripper AbstrakLapis anfilm jatuh (FLF) yang dihasilkan oleh pengumpan pusar dikarekterisasi secara percobaan dan simulasi Computational Fluid Dynamics (CFD). Karakter FLF yang dikuantifikasi adalah ketebalannya. Karakter FLF dipengaruhi diameter lubang pusar, laju alir cairan, danjenis cairan. Pengaruh laju alir, sifat fisik dan ukuran lubang pusar terhadap ketebalan FLF dimodelkan dalam bentuk persamaan tidak berdimensi. Ketebalan FLF tak berdimensi mempunyai korelasi pangkat dengan bilangan Reynolds dan bilangan Galilleo. Ini didukung oleh konsep teoritisnya. Karakter karakter lain dari FLF yang dikaji adalah nilai bilangan Reynold minimum untuk pembentukan FLF dan diameter maksimum lubang pusar yang diizinkan. FLF pada rejim laminar beriak dan rejim turbulen lebih tebal dari FLF pada rejim laminer tak beriak. Simulasi CFD dilakukan dengan menggunakan model turbulent k- dan sistem multi fasa campuran gas dan cair. Simulasi CFD memiliki kemampuan yang sangat lengkap untuk perkiraan nilai karakter FLF pada semua posisi tiga dimensinya. Hasil perkiraan ketebalan FLF dengan simulasi CFD berada dalam rentang nilai hasil percobaan. Kombinasi percobaan dan simulasi CFD untuk karakterisasi FLF ternyata sangat efektif dengan pendekatan percobaan yang sederhana dan murahKata kunci: Falling film, Lapisan film, Simulasi CFD, Stripper
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Wang, Kun Ling. "Data Conversion Based on XML." Advanced Materials Research 268-270 (July 2011): 807–10. http://dx.doi.org/10.4028/www.scientific.net/amr.268-270.807.
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The Information system need to handle a large number of Excel reports, while Excel is not easy to deal with large amounts of data and information extraction. The technology XML tag can be applied to describe data in a text file, using Extensible Style sheet Language (xsl),the XML Data Relationship was conversed to prepare for display. The same XML data allows a variety of different style sheets, the sheets can be flexible displayed in various ways, using XML technology to create and resolve data, Excel reports can be achieved flexible and efficient import and export.
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Chen, Pei-Jarn, Chia-Hong Yeng, Ma-Mi Lu, and Sheng-Hsien Chen. "Implementation of an automated system for microscope pathological section image with RFID management." Engineering Computations 31, no. 8 (October 28, 2014): 1691–708. http://dx.doi.org/10.1108/ec-11-2012-0291.
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Purpose – The purpose of this paper is to establish an automated microscopic imaging database system using a set of Radio Frequency Identification (RFID) management functions to provide a secure storage for hispathology images. Design/methodology/approach – The automated microscopy imaging system is composed mainly of four parts, which include: first, tissue biopsy image acquisition system, second, image processing system, third, RFID system, and fourth, SQL database system. The system has two modes of operation to store and manage hispathology images. First, the hispathology slide undergoes fluorescence staining before acquiring images directly from an external CCD camera connected to the system. Second, the hispathogical slides that have undergone fluorescence staining undergo another microscopic imaging system, and the contents are extracted into a digitized image archive and imported to the system. Also, the system not only acquires images but also performs functions such as displacement correction, image superimposition, and calculation of the total number of fluorescence points. The two methods mentioned above produce the hispathology image files and are tagged using an RFID string index to establish and manage the database system. Findings – The results demonstrated that in the impurities were effectively eliminated in the red fluorescence staining after binarization processing. However, the blue ones remained the same and to solve this problem an adjustable threshold allows users to select the appropriate threshold. Using an additional eigenvalue code to the RFID string provides better encryption mechanism for the patient files and any attempt to tamper the file can easily be detected through the comparison of the eigenvalues. Originality/value – This paper proposes a novel method to implement a more comprehensive, safe, fast, and automated management system for hispathological images using RFID management and image processing techniques. Additional security is provided by including eigenvalues as encryption mechanisms in the Tag string of the RFID.
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Blatz, Robert E. "Gambling Loss Deductions: “The Three Faces of Eve” Revisited." ATA Journal of Legal Tax Research 1, no. 1 (January 1, 2003): 1–20. http://dx.doi.org/10.2308/jltr.2003.1.1.1.
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The growth of legalized casino gambling in the United States will no doubt spur an increase in the number of gamblers who are required to report their respective winnings annually for federal income tax purposes. Yet, the primary tax concern of many gamblers is “how to deduct losses.” Basically, all gamblers are impacted by I.R.C. § 165(d), which limits gambling loss deductions to gambling gains and effectively disallows carry-backs or carry-forwards of excess gambling losses. But like Joanne Woodward's character in the film “The Three Faces of Eve,” gambling loss deductions possess multiple personalities. If the gambler is a “professional,” his losses are broadly defined and subject to I.R.C. § 165(d) ceiling limit. Conversely, a “casual” gambler's losses are narrowly defined and subject to even more code-imposed ceiling limits. Then again, a “commercial gaming establishment” is apparently not subject these limitations. According to the Commissioner, a professional gambler's “wagering losses” include not only the money wagered, but also many other related expenses incurred in order to enter into a wagering transaction. This can logically occur only when these expenses are capitalized into the wager or bet. However, such capitalization is not currently required under either I.R.C. § 263 or the Indopco decision. In fact, casual gamblers are precluded from capitalizing such related expenses into their wagers. Yet, this prohibition provides no tax benefit to casual gamblers. For, the Commissioner has, on scant authority, disallowed both I.R.C. §§ 212(1) and 183(b) deductions for these related expenses.
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Jankeeparsad, Raphael W., Thanesha R. Jankeeparsad, and Gerhard Nienaber. "Acceptance of the eletronic method of filing tax returns by South African taxpayers: An exploratory study." Journal of Economic and Financial Sciences 9, no. 1 (December 18, 2017): 120–36. http://dx.doi.org/10.4102/jef.v9i1.33.
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The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (eFiling), allows tax returns to be filed electronically. Despite many taxpayers adopting this method, a large number are still using the traditional manual method of filing tax returns. This study utilised the decomposed theory of planned behaviour with factors adjusted specifically for South Africa as a developing country to identify the possible determinants of user acceptance of the eFiling system among taxpayers. This exploratory study was conducted by means of a questionnaire survey. For taxpayers using the manual method, lack of facilitating conditions such as access to computer and internet resources was the most significant barrier to eFiling usage, while taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to use eFiling. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision-making and lead to better planning and implementation of future E-Government initiatives in South Africa and other developing countries.
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Masnevaitė, Elena. "Politinių partijų finansavimo modeliai Lietuvos kontekste." Teisė 67 (January 1, 2008): 91–104. http://dx.doi.org/10.15388/teise.2008.0.356.
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Politinių partijų finansavimas – vienas iš labiausiai dinamiškų ir problemiškų viešosios teisės institutų, kuriame susipina įvairūs „tarpdalykiniai“ klausimai, t. y. konstitucinės, administracinės, mokesčių ar baudžiamosios teisės aspektai. 1999 m. M. Bložė teigė, kad Lietuvoje politinių partijų finansavimas ir jo tyrimo problemos išgyvena tik embrioninį laikotarpį [23, p. 23]. Antruoju aspektu padėtis mažai tepasikeitė, nes iki šiol mokslinių tyrimų šiuo klausimu beveik nėra, o tuose, kurie buvo paskelbti, nėra išsamios Lietuvos situacijos analizės. Tai stebina, nes pastarųjų metų Lietuvos tikrovėje kaip niekada daug praktinių politinių partijų finansavimo neaiškumų ir „skandalų“, kurie gali būti atitinkamai vertinami ir sprendžiami teoriniu (konceptualiu) požiūriu. Šis straipsnis – tai bandymas bent iš dalies užpildyti Lietuvos konstitucinės teisės mokslo spragą.Straipsnyje analizuojama, kokie subjektai ir kokiomis formomis turi teisę finansuoti Lietuvos politines partijas ir kokią tai turi įtaką jų nepriklausomumui. Autorė, atsižvelgdama į kitų Europos valstybių patirtį šioje srityje, atskleidžia Lietuvos politinių partijų finansavimo teisinio reguliavimo trūkumus ir pranašumus bei pateikia siūlytinų korekcijų rekomendacijas. Financing of political parties is one of the most dinamic and problematic institutes of public law. It contais variuos „interdisciplinary“ issues, i. e. aspects of constitutional, administrative, tax or criminal law. In 1999 M. Bložė maintained that financing of political parties and its research problems were in the seminal state in Lithuania [23, p. 23]. At second dimension the situation changed only a little, because there are practically no scientific researches on this issue and the published ones do not carry comprehensive analysis of Lithuanian situation. This fact surprises a lot since recently have occurred a number of practical party finance obscurities and „scandals“ in the reality of Lithuania. They could be respectively evaluated and adjudicated from a theoretical (conceptual) viewpoint. This article is an attempt to fill (at least – partly) the gap originated in the jurisprudence of Lithuanian constitutional law.The subjects possessing a right to contribute towards Lithuanian political parties, the forms of such contributions and in view of that the impact on the independence of political parties are analyzed in this article. The author, considering the practise of other European countries in this scope, reveals the advantages and disadvantages of Lithuanian legal reguliation on finansing of political parties and introduces recommendations for suggested corrections.
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Kim, Wol Soo, Seung Koo Yang, and Gee Jung Kim. "Energized Bio-Green Water Supply Stimulated the Growth and Development of Green Peppers (Capsicum annuum L.)." HortScience 31, no. 4 (August 1996): 668d—668. http://dx.doi.org/10.21273/hortsci.31.4.668d.
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The energized water, Bio Green Water (BG water) was manufactured through a series of processes: tap water, purification, adding catalysts, spectra energy imprinting, filtering, BG water. BG water was supplied at four times at 3-week interval to the bench soil of green peppers (`Nokwang') in the plastic film house. BG water-treated green pepper showed the reduced plant highs compared to the control, although there were no difference in the number of nodes and leaves between the BG water treatment and the control. This was attributed to shorter internode length by the treatment. The BG water treatment significantly increased fruit weight, length, and diameter and decreased abnormally curved fruit. The treatment also increased harvested fruit numbers and yields outstandingly. Postharvest, the green peppers harvested from the treated plants were not changed in green color; however, fruit in the control were gradually discolored to dark brown.
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ALmarwani, Reem, Ning Zhang, and James Garside. "An effective, secure and efficient tagging method for integrity protection of outsourced data in a public cloud storage." PLOS ONE 15, no. 11 (November 5, 2020): e0241236. http://dx.doi.org/10.1371/journal.pone.0241236.
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Data Integrity Auditing (DIA) is a security service for checking the integrity of data stored in a PCS (Public Cloud Storage), a third-party based storage service. A DIA service is provided by using integrity tags (hereafter referred to tags). This paper proposes a novel tagging method, called Tagging of Outsourced Data (TOD), for generating and verifying tags of files. TOD has a number of unique properties: (i) it supports both public and private verifiability, and achieves this property with a low level of overhead at the user end, making it particularly attractive to mobile users with resource-constrained devices, (ii) it protects data confidentiality, supports dynamic tags and is resilient against tag forgery and tag tampering (i.e. by authorised insiders) at the same time in more secure and efficient, making the method more suited to the PCS environment, (iii) it supports tags deduplication, making it more efficient, particularly for the user who has many files with data redundancy. Comprehensive security analysis and performance evaluation have been conducted to demonstrate the efficacy and efficiency of the approach taken in the design.
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DEITZ, LEWIS L., and MATTHEW S. WALLACE. "Richness of the Nearctic Treehopper Fauna (Hemiptera: Aetalionidae and Membracidae)." Zootaxa 3423, no. 1 (August 15, 2012): 1. http://dx.doi.org/10.11646/zootaxa.3423.1.1.
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The indigenous Nearctic treehopper fauna includes 2 families, 6 subfamilies, 20 tribes, 68–72 genera, and 276–280 de-scribed species, of which 1 tribe, 16 genera, and 195 species are endemic. This work provides an alphabetical checklist ofthe species (with distributions as documented in the literature) as well as discussions and two tables summarizing the tax-onomic and regional diversity of this rich, distinctive fauna. The tribes Smiliini and Telamonini (Membracidae: Smilii-nae), which include many specialists on oaks (Quercus spp.), are the two most species-rich tribes. Maps of the Nearcticsubregions document the species richness of each state and province, 22 of which have between 60 and 118 reported spe-cies. The Southwest U.S. has the largest number of genera of the subregions, while both the Southwest and the Centraland Eastern U.S. are highly species rich. Arizona stands apart as an area of exceptional endemism with one genus and 25species known only from within its borders. Among families of auchenorrhynchous Hemiptera, Membracidae rank thirdin total numbers of Nearctic species. This study highlights the need for: (1) improved taxonomic understanding, especiallythrough comprehensive generic revisions; (2) further collecting to fill gaps in geographic sampling; and (3) the preserva-tion of identifiable voucher material, with full data (including geo-cordinates and, where known, host plant data) to document all published research.
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Fischer, Mary, Teresa P. Gordon, and Saleha B. Khumawala. "Tax-Exempt Organizations and Nonarticulation: Estimates Are No Substitute for Disclosure of Cash Provided by Operations." Accounting Horizons 22, no. 2 (June 1, 2008): 133–58. http://dx.doi.org/10.2308/acch.2008.22.2.133.
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SYNOPSIS: Not-for-profit entities’ audited financial statements are considered proprietary information, but the World Wide Web provides easy access to financial information from Form 990, the information return filed annually with the Internal Revenue Service. However, Form 990 return does not include potentially useful information for donors, creditors, and regulators such as cash provided by operating activities. Because of articulation of financial statements inherent with the double-entry system, it is theoretically possible to derive operating cash flows from revenues, expenses, and balance sheet accounts that are included on the return. The objective of this study is to determine whether cash from operations can be accurately calculated from Form 990 data. Our analysis includes both simple and more elaborate formulas because complexity may reduce potential usefulness even if accuracy increases. Using 254 observations from two industry groups (higher education and conservation/environmental protection), we compare five formulas. The mean absolute percentage errors of our computations were extremely large for all formulas. Even the formula with the smallest errors produced an amount for cash from operations that was correlated with the actual number for only one of the two industries. The paper also describes articulation problems encountered when a small subsample was examined in more detail. As with similar studies of business entities, it appears that an accurate estimate of cash flow from operating activities cannot be derived from the other financial statements. Therefore, based on the results of this study we recommend that Form 990 should be revised to include selected information from the cash flow statement.
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Dillalogue, Eric, and Michael Koehn. "Assessment on a Dime: Low Cost User Data Collection for Assessment." Evidence Based Library and Information Practice 15, no. 3 (September 15, 2020): 2–20. http://dx.doi.org/10.18438/eblip29582.
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Abstract Objective – This article describes the construction and use of a low cost tool for capturing user demographics in a physical library. Methods – At the Health Sciences Library of Columbia University Irving Medical Center, we created the Tap In/Tap Out tool to learn about the demographic details of our library visitors, such as their status, school affiliation, and department. The Tap In/Tap Out tool was implemented twice for two weeks in 2013 and 2017, with users voluntarily tapping their campus ID when entering and leaving the library. We checked campus ID numbers against university databases to fill in demographic details of the library users. Results – We constructed the Tap In/Tap Out tool using a Raspberry Pi and RFID card readers mounted on a foam board poster and placed near the library entrance. Participation in the Tap In/Tap Out tool ranged from 5-7% of the library gate count numbers during the survey periods. Though low, this participation provided a useful indication of user demographics that helped to strengthen library discussions with university administration. The 2013 survey results, which showed that the library space was actively used by students from all the constituent Medical Center schools, were used to support funding justifications. The 2017 survey results, which showed continued library usage, were used to illustrate the value of the library to the Medical Center community. Conclusion – The Tap In/Tap Out tool was inexpensive to implement and provided more information about library visitors than gate counts alone. Findings from the Tap In/Tap Out results were used to demonstrate library usage and justify funding. We describe how other libraries might create and implement the tool to capture greater levels of detail about the users visiting their spaces.
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ROBBINS, ALLISON. "Doubled Selves: Eleanor Powell and the MGM Backstage Musical, 1935–37." Journal of the Society for American Music 7, no. 1 (February 2013): 65–93. http://dx.doi.org/10.1017/s175219631200048x.
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AbstractBeginning in the mid-1930s, Metro-Goldwyn-Mayer Studios released a series of backstage musicals starring Eleanor Powell, a dancer known for her tuxedoes as well as her virtuosic tapping. Powell's tap routines are in and of themselves commanding, with her male dress seeming to originate from her confidence and the masculine aura of tap dance. Yet it is the narratives of her films, inspired by the so-called Cinderella stage musicals of the 1920s, that hold the key to her tuxedoed performances. MGM's backstage stories feature a young dancer, who dreams of Broadway stardom, and her show business boyfriend, who expresses reservations about her desire to perform. This tension between the couple's burgeoning romance and her desire for a stage career shapes the costumes, choreography, music, and camerawork of the show-within-the-film production number; ultimately, Powell's character impersonates her boyfriend in order to achieve theatrical success, a performance that illuminates a Depression-era understanding of a woman's place in show business as well as the backstage musical's “doubled” approach to narrative and number.
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Iswahyuningtyas, Cici Eka, and Mochammad Fadjar Hidayat. "Strategies and Challenges in Conventional and Digital Film Distribution and Exhibition in Indonesia." Jurnal Komunikasi 13, no. 1 (July 7, 2021): 133. http://dx.doi.org/10.24912/jk.v13i1.10033.
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Today, media distribution and consumption can occur anytime, anywhere, anything, both conventional and digital. The change in media consumption behavior has brought many challenges for the Indonesian film industry, particularly distribution and exhibition. Film distribution should not just rely on the domestic market and film exhibitions through cinemas. The number of Indonesian cinemas and screens is not ideal, still concentrated in big cities, has low moviegoers, is dominated by foreign films, and lacks support from the government. This study intended to identify challenges and strategies for conventional and digital distribution and exhibition. Answer to that question, this study was carried qualitatively by conducting a literature review through meta-analysis related to history, experiences, and situations in some countries. Research findings indicate film distribution and exhibition need to run simultaneously conventional and digital. Digital distribution is urgent for expanding market size and cinemas revenue. The conventional distribution needs to be maintained because the highest film revenue still comes from cinemas exhibitions. Therefore, filmmakers should begin to organize their distribution strategy and expand cooperation with digital film providers. The government needs to build distribution infrastructures such as global film festivals and distribution agencies, also create policies related to exhibition incentives and tax rebates, especially for films with small audiences. Distribusi dan konsumsi media dewasa ini dapat dilakukan kapanpun, dimanapun, apapun, baik secara konvensional maupun digital. Perubahan perilaku konsumsi media membawa banyak tantangan bagi industri film di Indonesia, khususnya terkait aspek distribusi dan eksibisi. Distribusi film tidak boleh hanya bergantung pada pasar domestik dan mengandalkan eksibisi film melalui bioskop. Hal ini karena jumlah bioskop dan layar yang tersedia di Indonesia belum ideal, masih terpusat di kota besar, memiliki sedikit penonton, berada dalam dominasi film asing dan kurang mendapatkan dukungan dari pemerintah. Kajian ini dimaksudkan untuk mengetahui tantangan dan strategi dalam distribusi dan eksibisi film secara konvensional dan digital. Untuk menjawab pertanyaan tersebut kajian ini dilakukan secara kualitatif dengan melakukan kajian pustaka melalui analisis meta terkait sejarah, pengalaman, situasi yang terjadi di beberapa negara. Temuan penelitian menunjukkan bahwa distribusi dan eksibisi film perlu dilakukan secara simultan. Distribusi digital penting untuk memperluas pasar dan meningkatkan pendapatan. Distribusi konvensional perlu dipertahankan karena pendapatan film terbesar masih berasal dari distribusi melalui jalur bioskop. Oleh karena itu, pembuat film harus mulai mengatur sendiri strategi distribusinya dan meningkatkan kerjasama dengan provider film digital. Pemerintah perlu membangun infrastruktur distribusi seperti festival film dan agensi distribusi di tingkat global, dan membuat kebijakan terkait pemberian insentif eksibisi dan potongan pajak, khususnya bagi film dengan sedikit penonton.
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Roberts, Freddy L., and Ludfi Djakfar. "Cost of Pavement Damage Due to Heavier Loads on Louisiana Highways: Preliminary Assessment." Transportation Research Record: Journal of the Transportation Research Board 1732, no. 1 (January 2000): 3–11. http://dx.doi.org/10.3141/1732-01.
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A preliminary assessment is made of the impact of increasing the gross vehicle weight (GVW) from current legal limits to 100,000 lb (45 400 kg) on vehicles hauling sugarcane, rice, timber, and cotton. Sections of road were chosen in each area of Louisiana where commodities are produced, the amount of each commodity hauled was estimated, and the effects of increasing the GVW were evaluated for each section using pavement design models. Design data were secured from the Louisiana Department of Transportation and Development computer database and project files to determine the pavement design parameters and traffic estimates for each road. The number of vehicles hauling the 1998 harvest payload was estimated, a projected increase in the production of each commodity was estimated on the basis of government statistics, and rehabilitations were designed with the use of the 1986 AASHTO Design Guide for a 20-year analysis period. Present worth (PW) was calculated for each GVW scenario for each roadway. Comparisons of PW between the weight scenarios showed that increases in GVW have more effect on state and U.S. highways than they do on Interstate highways. Any increase in GVW over current limits increases the cost of overlays and decreases the length of time before an overlay is required. The cost increase due to increasing the GVW is substantial. Fee structures should be modified by the legislature so that these costs are paid for either through the current registration and overweight permit fee structure or through some new tax, such as a ton-mile tax.
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Taleb, Hanan M. "The potential of implementing a toxicity tax for heavily polluting vehicles in the United Arab Emirates." Transforming Government: People, Process and Policy 14, no. 1 (March 21, 2020): 101–23. http://dx.doi.org/10.1108/tg-08-2019-0073.
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Purpose The purpose of this study is to investigate the potential of implementing a toxicity tax for heavily polluting vehicles in United Arab Emirates. A fast-changing world needs responsive policies to cope with the crisis human beings are currently facing on earth. Implementing a new policy represents a design for a change. Policies come in the form of regulations that have been officially agreed and chosen by either a political party, business or any other type of organization. This paper adopts the policy development cycle in the Australian policy handbook as a practical framework. A focus group comprising 35 participants and two decision makers thoroughly discussed each stage of the “policy development cycle”. A qualitative analysis of the data showed that there is potential for implementing a new tax to be imposed on highly polluting vehicles in United Arab Emirates (UAE) the most appropriate policy instrument in UAE is a policy enacted through restricted law; it might take more than 3 years to work; the expected tax would range between $280 and $1,100 per year; and there is concern that this new tax would slow Dubai’s preparation for EXPO 2020. These findings will help countries implement this new tax. Following the stages of the policy development cycle and their procedures will, therefore, inspire decision makers to formulate new environmental policies not only in UAE but around the world. Design/methodology/approach This research adopts the use of “focus groups” as its primary approach to data collection. A focus group is a common qualitative research technique and involves a small number of participants. The main reason for using qualitative research is because participants are asked for open-ended responses that convey their thoughts or feelings. The author of this paper served as the moderator who posed a series of questions intended to gain insight into the group’s views on the implementation of a toxicity tax for heavy polluting vehicles in the UAE. Time and attention were given to what it is that you expect to get out of focus-group research. The group was invited for one full day to a big hall and was seated around one table. The group was sometimes divided to obtain more focused views. Overall, four primary groups participated in this study. A fifth group, consisting of three senior members of a governmental agency who acted as decision makers, took part in one-to-one interviews at their place of work. Table I provides details on the backgrounds of the participant. Findings Research highlights the policy development cycle to investigate a new transport policy in UAE. A focus group comprising 35 participants and two interviews with two decision makers. There is potential for a tax to be imposed on highly polluting vehicles in UAE. The expected tax would range between $280 and $1,100 per year. The best policy instrument in the region is policy by law. The truck industry will be affected, and there will be a public refusal. Research limitations/implications A new policy of implementing tax for high polluting vehicles was, therefore, discussed in this paper. Participants thought the tax would work, but an in-depth feasibility study on both microeconomic and macroeconomic aspects will be required; providing governmental incentives will help support the shift to less-polluting vehicles. Practical implications The policy development cycle was utilized as a practical framework for this research. Social implications People were engaged into this study to make the policy viable. People will react positively to this policy. Originality/value Due to the lack of such research in this area, this paper will fill a gap in the knowledge. Moreover, the policy will be real implementation based on this publication. The findings will not only help UAE but also many countries that share same environmental and social contexts.
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Butler, Tim, Aurelia Lupascu, Jane Coates, and Shuai Zhu. "TOAST 1.0: Tropospheric Ozone Attribution of Sources with Tagging for CESM 1.2.2." Geoscientific Model Development 11, no. 7 (July 13, 2018): 2825–40. http://dx.doi.org/10.5194/gmd-11-2825-2018.
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Abstract. A system for source attribution of tropospheric ozone produced from both NOx and volatile organic compound (VOC) precursors is described, along with its implementation in the Community Earth System Model (CESM) version 1.2.2 using CAM4. The user can specify an arbitrary number of tag identities for each NOx or VOC species in the model, and the tagging system rewrites the model chemical mechanism and source code to incorporate tagged tracers and reactions representing these tagged species, as well as ozone produced in the stratosphere. If the user supplies emission files for the corresponding tagged tracers, the model will produce tagged ozone tracers which represent the contribution of each of the tag identities to the modelled total tropospheric ozone. Our tagged tracers preserve Ox. The size of the tagged chemical mechanism scales linearly with the number of specified tag identities. Separate simulations are required for NOx and VOC tagging, which avoids the sharing of tag identities between NOx and VOC species. Results are presented and evaluated for both NOx and VOC source attribution. We show that northern hemispheric surface ozone is dominated year-round by anthropogenic emissions of NOx, but that the mix of corresponding VOC precursors changes over the course of the year; anthropogenic VOC emissions contribute significantly to surface ozone in winter–spring, while biogenic VOCs are more important in summer. The system described here can provide important diagnostic information about modelled ozone production, and could be used to construct source–receptor relationships for tropospheric ozone.
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Gugat, Topan Dewa, Sulaiman Sulaiman, and Sahrul Nazar. "PENCIPTAAN FILM “WAYANG PADANG” DENGAN PENDEKATAN FRENCH NEW WAVE." MELAYU ARTS AND PERFORMANCE JOURNAL 2, no. 2 (January 20, 2020): 212. http://dx.doi.org/10.26887/mapj.v2i2.976.
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ABSTRACTThe act of Wayang Padang generally tells about the threat of disintegration behind the turmoil of political world, indecision in the establishment of various regulations, disunity of a number of political parties, selective application of law, and endless corruption. These threats as if the fire in the husk, it cannot be seen from the outside but it’s on fire inside. All forms of this turmoil are fire dots that’s getting bigger and bigger and then burnt down the pillar of this nation. Therefore, it can be concluded that Wisran Hadi through Wayang Padang wants to rebuke and give awareness toward this nation. The process of film making done was fiction film with the style of French New Wave. Fiction film is often called as the type of second film. Fiction film should be tied to the plot and the story presented must be out of reality (scriptwriter’s imagination). Keywords: Wayang Padang, French New Wave, Film, Drama ABSTRAKLakon Wayang Padang secara umum bercerita tentang ancaman desintegrasi dibalik kesemrawutan dunia politik, tarik ulur dalam berbagai penetapan undang-undang, perpecahan sejumlah partai, penerapan hukum yang tebang pilih, dan korupsi yang entah kapan berakhir. Ancaman ini bagai api dalam sekam, tak tampak dari luar tapi nyala di dalam. Segala bentuk kesemrawutan itu adalah titik-titik api yang terus membesar, menjalar, dan membakar persendian bangsa. Maka dari itu, dapat disimpulkan bahwa Wisran Hadi melalui Wayang Padang ingin menegur dan memberikan penyadaran terhadap bangsa ini. Proses penciptaan film yang dilakukan adalah film fiksi dengan gaya French New Wawe. Film fiksi sering juga disebut dengan jenis film kedua, film fiksi sebaiknya harus terikat dengan plot dan cerita yang disajikan harus diluar kenyataan (imajinasi penulis scenario). Katakunci: wayang padang, french new wave, film, drama
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Mahmutović, Hasan. "ECONOMY AND PARA-FISCAL LEVIES IN BOSNIA AND HERZEGOVINA." Journal Human Research in Rehabilitation 7, no. 1 (April 2017): 91–97. http://dx.doi.org/10.21554/hrr.041712.
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The system of para-fiscal levies implies different types of benefits or compensation and payment of citizens and companies for the use of goods or services of state administration which are para-fiscal sources of income of the state. The main characteristics of para-fiscal levies are: they do not originate from all tax payers, but only from members of certain social groups that are linked to some common economic or social interests; they are not part of the budget funds and not regulate them fiscal authorities; they have the character of destined public revenues, as they regularly represent a dedicated revenue whit which a specific task of economic or social character would be solved; they represent a secondary tax levy, which means that they exist along with the country’s tax levy, to draw funds from the same economic resources and to have almost the same economic effects, as well as the collection of taxes; they shall be paid on the basis of laws and decisions or decision of the competent authorities (general obligation) or by contract (a specific levy, ie. an individual obligation); they shall be paid in the event of use of property of general interest and / or services of state administration; they represent giving of money, which is always direct, ie. giving cash on the basis of the decision and with the issuance of a receipt of payment (receipt from a box office or bank). Para-fiscal levies should be understood as fees that economic operators and citizens pay for the use of certain goods or services. These are not taxes and they do not serve to fill the budget. However, in Bosnia and Herzegovina the biggest part of para-fiscal levies is used as a parallel budget revenue, as revenue for the operation of the costly administrative apparatus. A large number of studies on para-fiscal levies in Bosnia and Herzegovina showed that they have a negative impact on economic growth and development. Basically para-fiscal levies, for business entities at higher levels of government, can be grouped into 25 fee and tax groups, and in 9 groups of special fees and membership fees (federal administrative fees, federal court fees, water fees, road fees, forest fees, environmental fees, fees for protection against natural and other disasters).
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Hiller, S. A., W. Probst, V. Seybold, E. Zellmann, B. Kabius, and A. Trondle. "New Frame-Transfer Wide-Angle Slow-Scan CCD Camera Allows Recording of Distortion-Free Images for Digital Montages." Microscopy and Microanalysis 6, S2 (August 2000): 1020–21. http://dx.doi.org/10.1017/s1431927600037594.
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Modern SSCs combine low noise with high sensitivity and provide digital images with high dynamic and excellent linearity. Since these images are immediately available in a PC, SSCs have become a non-dispensable tool for on-line image processing and software driven automated TEM tuning [1]. Many experiments performed nowadays in the area of high resolution, low dose, holographic reconstruction, and EFTEM [2] would not be possible without the digital input coming from SSCs.Despite their excellent characteristics SSCs provide a restricted number of individual image points in respect to film. This turned out to be the most prominent disadvantage of SSCs especially for applications where highly resolved large specimen areas need to be captured. Tab. 1 shows a typical example for a biological application where an image detail of 4 nm (plasma membrane) needs to be resolved. Depending on the film material used, this resolution is matched more or less by a TEM magnification of ∼8,000x.
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Odhiambo, Ojijo, and John E. Odada. "Effects of zero rating value added tax on government revenue in Namibia." African Journal of Economic and Management Studies 6, no. 4 (December 7, 2015): 343–55. http://dx.doi.org/10.1108/ajems-04-2013-0035.
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Purpose – The Government of Namibia has traditionally used fiscal (especially tax) policy as an instrument for annual budget formulation. Marginal tax rates for profits and various income brackets have been changed back and forth in response to changes in economic conditions. However, to date, no attempt has been made to evaluate the effectiveness of these reforms in achieving the broad national economic goals, in general, and the potential effects on government revenue in the short, medium and long-run periods, in particular. The purpose of this paper is to fill this information gap by analysing the implication of the 2008 zero-rating of value added tax (VAT) on basic commodities for aggregate demand and government revenue. Design/methodology/approach – The study uses an analytical framework based on economic theory which posits that in an open economy, which trades with the rest of the world, aggregate demand for goods and services is made up of consumption demand, investment demand, government demand and net exports and that real sector equilibrium is attained when aggregate supply of goods and services is equal to aggregate demand for goods and services. Findings – Using the Namibia Household Income and Expenditure Survey results, the annual loss in government revenue attributable to this policy is, ceteris paribus, estimated to be N$310.4 million. With a marginal propensity to consume out of disposable income of 0.89, total expenditure by households on goods and services is likely to increase by N$276.3 million per annum. In the medium-to-long-run, national income will have increased by N$303.9 million per annum. Taxes which are responsive to changes in the level of national income will have increased by N$85.7 million, compensating for just over one quarter of the estimated loss in government revenue of N$310.4 million. Research limitations/implications – The study has used a partial equilibrium model as opposed to computable general equilibrium model, which provides a consistent framework that meets most of the sectoral and institutional data requirements for the simple reason that a social accounting matrix which can be used readily to connect data from different sources, such as national accounts and household surveys and would thus have been ideal model for analysing the impacts of the VAT tax reform has not been developed for Namibia. Practical implications – The paper provides a number of practical policy options available for government including, but not limited to, increasing direct taxes, VAT rate on specific (luxury) goods and services and statutory VAT rate on all other commodities not zero-rated, other taxes such as taxes; and borrowing from external sources. Social implications – It is established that zero-rating VAT on all the basic commodities in 2008 reduces the VAT paid by all Namibian households by N$310.4 million per year, which represents the annual increase in the disposable income of all households. And with a marginal propensity to consume out of disposable income of 0.89, total expenditure by households on goods and services will increase by N$276.3 million per year. Originality/value – This paper presents the first attempt at evaluating the effectiveness of tax (VAT) policy reforms in Namibia in achieving the broad national economic goals, in general, and the potential effects on government revenue in the short, medium and long-run periods, in particular.