Academic literature on the topic 'Active Debt Certificate'

Abstract: Background. In daily life, many people buy houses or land through credit from banks. When the certificate is used as collateral, dependent rights will be recorded on the certificate. After the debt is paid off, the landowner must delete the Dependent Rights through roya at the National Land Agency (BPN). Roya can be done after the debt guaranteed in the main agreement has been paid off. However, if the certificate of dependency rights is lost, then a Roya Consent Deed made by a notary is needed instead. Aims. This study discusses the juridical implementation of the loss of the Right of Dependency certificate in the Roya process, namely the removal of the Right of Dependency from the land book due to debt repayment by the debtor. In practice, the lost Dependent Rights certificate raises administrative problems, because the certificate is a valid written evidence in the ROYA process. However, based on the provisions of land law and technical policies of the Land Office, roya can still be implemented as long as the applicant, both creditors and debtors with the approval of the creditors, can meet formal requirements such as a loss report from the police, a statement of absolute responsibility, and proof of payment of debt obligations. Methods. This study uses a normative juridical approach with secondary data sources from laws, regulations, and land administration documents. Result. The study's results show that the Land Office can still process roya without a certificate of Dependent Rights as long as all procedures and supporting documents are met. Conclusion. This reflects applying the principles of legal certainty, protection of civil rights, and efficiency in public services in the land sector. Implementation. This reflects the law's flexibility in answering practical problems in the field while emphasizing the Land Office's active role in ensuring legal protection for all parties involved in the transfer and abolition of land rights.

O presente artigo tem como escopo realizar uma análise crítica ao processo de cobrança da Dívida Ativa da Fazenda Pública em face das garantias constitucionais e dos seus reflexos no Direito Processual. Quanto a metodologia, utilizou da pesquisa bibliográfica, sendo classificada como exploratória, através de uma análise qualitativa, a fim de demonstrar a (im)pertinência das prerrogativas processuais conferidas à Fazenda Pública em contraponto à extrema vulnerabilidade do contribuinte, sobretudo frente ao poder de constrição que é próprio do ente estatal.

ResumoCom a publicação no ano de 2015 do Novo Código de Processo Civil serão analisados ao longo deste trabalho acadêmico seus reflexos no instituto da exceção de pré-executividade em matéria tributária. Sabe-se que ela é um importante incidente processual de defesa que o ordenamento jurídico do Brasil permite que seja manuseada quando determinada pessoa está sendo executada em face de uma cobrança equivocada quando existe uma Certidão de Dívida Ativa. Também serão analisadas algumas questões pontuais da execução fiscal que sofreram impactos devido a nova legislação processual civil, uma vez que esta é fonte complementar ou até mesmo pode ser invocada como norma principal para os procedimentos administrativos tributários. E por último serão debatidos aspectos relacionados a diferenciação entre a exceção de pré-executividade e os embargos, em que em ambas as situações estão sendo discutidos créditos tributários, em virtude das inúmeras ações tributárias movidas diariamente, inclusive em sede de execuções fiscais conforme disposições na Lei nº 6.830/1980.
 Palavras-chave: Novo Código de Processo Civil. Exceção de Pré-Executividade. Execução Fiscal. Embargos.
 AbstractWith the publication in 2015 of the New Code of Civil Procedure, its reflexes in the institute of the exception of pre-execution in tax matters will be analyzed throughout this academic work. It is known that it is an important procedural defense incident that the Brazilian legal system allows it to be handled when a certain person is being executed in the face of a mistaken collection when there is an Active Debt Certificate. Some specific issues of tax enforcement that have been impacted by the new civil procedural legislation will also be analyzed, since this is a complementary source or may even be invoked as the main rule for administrative tax procedures. Finally, aspects related to the differentiation between the pre-execution exception and the embargoes will be discussed, in which in both situations tax credits are being discussed, due to the numerous tax lawsuits filed daily, including in the case of tax foreclosures as provided in the Law No. 6,830 / 1980.
 Keywords: New Code of Civil Procedure. Pre-execution exception. Tax Enforcement. Embargoes.

Dr. Loran B. Smith passed away in Topeka, Kansas, on July 24, 2009. He was born on July 23, 1946. He was the son of Gordon T and Edith A (Hibbard) Smith of Medford, Massachusetts. Loran received his bachelors degree at Salem State College (Massachusetts) in 1968, a masters from Oklahoma State in 1971, and then taught at Black Hills State (Spearfish, South Dakota) from 1971–1974 and Augustana College in Souix Falls from 1974–1977. He received his Ph.D. from the University of Nebraska-Lincoln in 1980 and taught at Missouri Southern State College in Joplin until 1982. He then came to Washburn University of Topeka, where he taught until his death. While “Doc” Smith (as the students referred to him) published sufficiently enough to be awarded tenure and promotion to professor, that was not his forte. Loran was a gifted teacher. His CV lists 23 teaching awards, including Washburn's Faculty Certificate of Merit, a university-wide teaching honor based on student elections, from 1985–1998. Loran was also extremely active in faculty governance and other service to the university and the Topeka community. He was on the university's faculty governing body from 1996–2006, serving as its vice president in 2002 and president from 2003–2005. He was the chairman of the Social Science Division almost all of the 1990s and he also served as the chairman of the college's curriculum committee during that same time span. As Washburn is an open-admission university, we have retention problems not experienced by most universities. Loran researched, organized, and ran a college experience program for at-risk students. He was very active in ASPA, serving as the Kansas chapter president from 1987–1988, indeed, his auto license plate read “KS ASPA” and was purchased for him by students he had recruited into ASPA. Loran's main area of academic interest was state and local government and he was the election night expert for one of the local TV stations here in the capital of Kansas from 1984–1992. What occupied most of his time and energy outside of his official academic duties was serving as the faculty advisor for a local chapter of the Sigma Phi Epsilon fraternity. Doc Smith took what was a typical college fraternity and turned it into a modern association of men that consistently had the highest average GPA of all the fraternities and sororities on campus. It was not unusual for Loran to pay for a student's tuition and fraternity house bill, buy students books, and lend money to a needy student. Loran had a reputation for frugality (his apartment had a TV but no cable, a rotary phone, and he rented all of his furniture and appliances). Loran's tightness with money turned out to be a big benefit for the fraternity. One chapter official put it this way, “Through his notorious tight-fisted watch over finances, the Chapter was able to wipe out a significant debt to the National Housing Corporation ahead of schedule and helped the chapter build a significant savings by 2000.” People who knew Loran thought that he was not married but Loran was married to his job. Not only was Loran in his office nearly every evening until 10:00 p.m., but he was there all day Saturday and Sunday too, and, more often than not, there was a student in that office talking with him.

In this increasingly advanced era, sukuk has experienced more innovative developments with the emergence of interesting ideas in the form of green sukuk or green bonds. The issue of sustainability is being discussed more frequently due to its positive impact on the environment and future livelihoods. However, there are still individuals who are not fully aware of the importance of this concept, which can pose a serious threat to future survival. Therefore, the momentum of the sustainability movement should receive attention from the entire society, gradually understanding and implementing the concept of "sustainability" in every development action, both in environmental and social contexts. Thus, green sukuk instruments provide various benefits, including contributing to environmental preservation and indirectly involving the community in active and tangible national development. The objective of this research is to determine the extent of the role of green sukuk in sustainable national development. This research utilizes a descriptive qualitative approach to analyze relevant literature data. The data sources that will be used include various academic literature, reports from relevant financial institutions and government agencies, as well as related publications from international organizations. Data analysis is conducted by identifying and analyzing the main themes that emerge from the relevant literature. Green Sukuk is an Islamic bond instrument that combines Sharia principles with green projects to finance efforts in climate change mitigation, climate adaptation, and biodiversity conservation. The issuance of Green Sukuk involves an issuer who issues debt certificates to investors, with the funds obtained specifically allocated to projects that meet green criteria. The funded projects encompass renewable energy sectors, energy efficiency, sustainable transportation, waste management, reforestation, as well as climate change mitigation and environmental conservation efforts. Green Sukuk offers benefits to the issuer in terms of obtaining funds from investors interested in sustainable investments, while investors can invest in projects that have a positive impact on the environment and society. The Indonesian government has supported the development of Green Sukuk as part of their commitment to sustainable development, attracting high interest from both domestic and international investors.

The article’s purpose is in a complex manner to analyse Ukrainian-Czech economic cooperation throughout 2000-2017, particularly, in the sphere of economic diplomacy, trade, and tourism. The research methods. The methodological base for a systemic research into Ukrainian-Czech economic cooperation consists of general scientific principles and postulates, as also a wide spectrum of methods, which passed into the theory of international relations from philosophy, gnoseology, ontology, axiology, dialectics, logic, history, and other particular sciences. The results. It has been proved that the bilateral cooperation under consideration depended on the Ukrainian-Czech contract-legal base coordination level, which regulated their mutual relations, repayment prospects of Ukraine’s “Yamburg debt” to the Czech Republic, the scope of cooperation of each of the countries with the European Union, and level of tourist attraction. The main long-term economic interests of Ukraine in its relations with the Czech Republic were such: the development of an economic dialogue, the realization of the common Ukrainian-Czech economic and investment projects, and cooperation in tourism development. The economically-advisory dialogue between Ukraine and the Czech Republic, according to their bilateral interstate agreements, was carried out by the Ukrainian-Czech Commission on trade and economic cooperation, the Working group on the liberalization of their mutual trade, and by other institutional bodies. The expert consultations about the cooperation in the areas of tourism, power engineering, agriculture, banking, and other social components made up an effective form of economic dialogue. The signed inter-governmental and inter-departmental contract-legal certificates became an effective result of positive economic cooperation. The most active work in this direction was done on the eve and in the first years of Czechia’s membership in the European Union. Despite much work done, it did not bring about the possibility to solve problem questions and to eliminate existing barriers in the bilateral trade. After Czechia’s joining the EU, the improvement of a trading mode between the two countries rests within the plane of agreements and the development of a necessary contract-legal base with the EU. Conclusion. The bilateral economic cooperation between Ukraine and the Czech Republic has every prospect for further intensification, especially, in the sphere of statistics of the bilateral trade and economic relations, in Ukraine’s fulfilment of its commitments provided by “Yamburg agreements”, and in the popularizations of Ukraine’s positive tourist image.

One of the important components of mathematical competence is the ability to solve practical tasks. According to G. Hristova “... with the teaching of mathematics in elementary classes, the skills to learn, to handle information, to communicate, to work independently and to work in a team are formed in the students” [4]. K. Alexieva stresses in her publication that “key competences are interdependent and represent a set of knowledge, skills and relationships necessary for the individual's personal development throughout life, for building an active civic position and participation in social life as well as for the suitability for his/her realization on the labour market. Through learning in each of the subjects, key competence learning skills are acquired, which includes understanding the personal needs in the learning process and discovering the opportunities and abilities to overcome learning difficulties, both individually and in groups; critical thinking, problem solving and decision making, initiative, creativity, responsibility, teamwork, and other key competences specified in the curriculum [1]. The ability to solve practical tasks develops to a greater extent in group, teamwork on projects. Project work is one of the active learning methods. It is not widely accepted in modern mathematical education in Bulgaria. The reasons for this are many. One of them is the lack of methodological literature on the subject for elementary teachers. Many specialists organize project work with their students, including mathematics, but their experience remains unpopular. Project work is difficult to organize, involves serious planning, and often involves spending money to buy the necessary materials. To successfully integrate into project activities, it is necessary for the young students to have a certain degree of autonomy, organizational skills, communicative skills, teamwork skills, skills for individual search of information, presentation skills, and so on. Teachers with creative abilities and innovative ideas develop, organize, and work on projects in primary school but this is a matter of their goodwill and professional skills. Mathematics teaching specialists in primary schools are in debt to primary school teachers in terms of published methodological work and project activities, including mathematics. Teachers' books for mathematics curricula for primary classes should include developments of at least one class project. This is done in the Bulgarian mathematics training kits of Anubis Publishing House, where I am the author [2] [3]. In this article I will present a description of the project – Thematic Classroom “The Room of Mysteries” for the third grade. It would be good the lesson to be held at the end of the school year. It solves tasks from all of the learning content studied in mathematics in the third grade. The idea of the project is based on the so-called “Escape Room” – a place where participants have to solve a series of puzzles to leave the room. Students of the class will not be locked in their classroom, of course. They will find a locked suitcase in their room that they want to unlock to see what's in it. For better motivation students will be given the role of police inspectors, who will be divided into 6 teams to solve a series of challenges – tasks. The lesson is held in the presence of parents and relatives of the students. A team of “veteran investigators” is formed from the parents, who also have to solve puzzles. Solving each task will lead to the opening of a new puzzle, and so pupils and parents will have to deal with a series of challenges that will lead to the discovery of 7 keys, identical at first glance, only one of which unlocks the briefcase. The prize, hidden away from the students, may be their annual third-grade certificates, may be holiday books for the end of the year as well as small gifts. Materials required for the project are purchased in advance with funds collected from students' parents.

El CONCEPTO de “Formación continuada sanitaria” está relacionado con el proceso múltiple y complejo destinado a actualizar y mejorar los conocimientos, habilidades y actitudes de los profesionales sanitarios en el ejercicio de su práctica clínica, y que les permita dar respuesta a los requerimientos que establece la evolución científica y tecnológica, así como a las demandas y necesidades sociosanitarias y del propio sistema sanitario.
 Si reflexionamos sobre el término de “formación continuada”, se puede concluir fácilmente que se trata de una expresión muy habitual, frecuentemente utilizada por las enfermeras de manera rutinaria en su vida profesional, lo que puede ocasionar que en algunas ocasiones se maneje sin tomar conciencia sobre la magnitud y la relevancia que dicho concepto expresa.
 Por este motivo parece conveniente realizar una breve descripción de los aspectos esenciales relacionados con su significación y, en este caso, con su enfoque especifico en el ámbito de la investigación sanitaria.
 El concepto de la “formación continuada sanitaria” define un proceso de enseñanza activa y aprendizaje participativo al que tienen derecho y obligación todos los profesionales sanitarios para un ejercicio eficaz de su labor.
 Esta descripción de la “formación continuada sanitaria” incluye algunas ideas relevantes que merecen ser comentadas.
 La condición de tratarse no sólo de un “derecho”, sino también de una “obligación” es un aspecto básico que las enfermeras, como profesionales sanitarios, debemos tener siempre en cuenta en la programación de las actividades a realizar a lo largo de nuestra vida profesional, dentro de las cuales siempre debe estar presente la “formación continuada”.
 Pero no menos importante es la consideración sobre la finalidad última de dicha formación continuada sanitaria, que no es otro que el de “favorecer y garantizar un ejercicio profesional eficaz”. Esta debe ser la motivación básica, fundamental y necesaria que impulse a las enfermeras a incorporar las actuaciones de formación continuada dentro de sus actividades profesionales.
 En este sentido cabe mencionar que las actividades de formación continuada deben disponer de un nivel de calidad adecuado que garantice la utilidad de sus contenidos, y para ello deben estar acreditadas por instituciones competentes. Esto supone, además, que permite expedir al correspondiente certificado de superación a los profesionales que la cursen satisfactoriamente, de cara a engrosar su desarrollo curricular. Pero esta circunstancia debe ser tan sólo la “consecuencia” de la realización de la formación continuada, no debe la “motivación principal” que impulse a su realización, que debe estar fijada en “favorecer y garantizar un ejercicio profesional eficaz”, tal y como se ha comentado anteriormente.
 En cuanto a las CARACTERÍSTICAS que definen el proceso de la “formación continuada sanitaria”, figuran las de tratarse de un proceso continuo y permanente, en el que influyen múltiples factores.
 Es continuo ya que debe estar presente a lo largo de todo el ejercicio de la vida profesional, al tratarse de un elemento de seguridad y garantía para la práctica clínica. Este proceso no puede sustituirse por la experiencia profesional acumulada, sino que la que complementa para configurar el binomio esencial que sustenta el desarrollo de cualquier disciplina científica: ciencia y arte.
 Por otra parte, es permanente ya que se inicia con la finalización de los estudios de pregrado o de especialización y no termina, como obligación profesional, hasta el cese de la actividad profesional.
 Entre los OBJETIVOS más conocidos de la formación continuada sanitaria cabe destacar los más evidentes de actualizar los conocimientos y habilidades de los profesionales y adquirir nuevos conocimientos y habilidades que mejoren la calidad asistencial, considerada en términos de seguridad y eficacia.
 Pero también dispone de otros objetivos, quizá menos comentados, pero de la misma relevancia, como son los de fomentar la capacidad reflexiva de los profesionales, favorecer la realización de toma de decisiones clínicas de manera fundamentada y basadas en sólidos argumentos científicos y respetar los derechos del paciente y los principios éticos que definen la práctica clínica.
 El establecimiento de estos objetivos para la formación continuada sanitaria tiene como prioridad básica la obtención de beneficios en la salud de la población, a través del incremento de los servicios de sanitarios prestados y la mejora en la calidad de los mismos. Pero también repercuten directamente sobre los propios profesionales sanitarios. La percepción del rol social de la enfermera, entre otros, permite incentivarla en su trabajo diario e incrementar su motivación
 En cuanto al ÁMBITO DE ACTUACIÓN de la formación continuada de la enfermera, hay que destacar que debe incluir todas sus esferas de actuación y en sus diferentes enfoques, lo que permitirá dar respuesta a todas y cada una de las funciones establecidas para la enfermería.
 El desarrollo de la labor profesional de la enfermera supone la ejecución de actuaciones en forma de “actividades” e “intervenciones” de enfermería, que requieren de los conocimientos, habilidades y la experiencia necesaria tanto en tareas asistenciales, como en las docentes, de gestión o de investigación.
 Aunque la formación continuada asistencial de la enfermera es fundamental y pueda constituir la de mayor dedicación, no es la única que se debe atender, por lo que no se puede pasar por alto la formación continuada relacionada con el resto de las funciones de la enfermera.
 En concreto, y centrando el foco de atención en este caso en la función investigadora de la enfermera, hay que mencionar que actualmente están suficientemente contrastados y admitidos en todos los foros especializados los enormes beneficios que aporta la investigación.
 La investigación constituye el motor imprescindible de avance y progreso de cualquier disciplina, por lo que su ausencia o escasa atención en enfermería provocaría una situación de inmovilismo e incertidumbre en la práctica que llevaría a su progresivamente desaparición, en su concepción actual de disciplina científica, por ineficacia.
 Por este motivo, es necesaria la presencia de la formación continuada en investigación sanitaria en todas las enfermeras
 La formación continuada en investigación sanitaria es esencial y debe formar parte del trayecto curricular de la enfermera.
 En este sentido hay que recordar que la formación continuada sanitaria es un proceso destinado a actualizar y mejorar los “conocimientos teóricos”, pero también las “habilidades y actitudes” de los profesionales sanitarios.
 Aplicando estas ideas a la formación continuada en investigación, implica la necesidad de que las enfermeras dispongan de conocimientos teóricos en relación a la planificación y desarrollo de estudios científicos, así como en la interpretación de resultados, pero también deben disponer de “habilidades y actitudes” investigadoras.
 Estas habilidades y actitudes investigadoras sólo se pueden adquirir a través de la aplicación práctica de los conocimientos teóricos. Supone que las enfermeras deben integrase en equipos de investigación para el desarrollo de estudios y poner en práctica de manera rutinaria en su sistemática de trabajo asistencial los conocimientos teóricos en la toma de decisiones y resolución de dudas.
 Por último, me gustaría recalcar que la elección de la especialización y la formación continuada en cada momento debe basarse en los intereses y objetivos profesionales de cada uno de los profesionales. Es importante mantenerse al día en un campo en constante evolución como la enfermería para proporcionar los mejores cuidados profesionales, de calidad, seguros y especializados a nuestra población, así como basados en la última evidencia científica.
 
 Elena Carrión
 Directora del área de formación del Codem

La pression fiscale exerce une influence notable sur l’investissement et sur le taux de croissance des recettes de l’Etat. En partant des résultats d’Ibn Khaldoun et de Fisher et des données du ministère des finances tunisien. Nous avons constaté un accroissement vertigineux du taux de la pression fiscale. Cette dernière est presque restée constante entre 1995 et 2010 en se situant à 20,58%. Elle a atteint son apogée en 2022 pour se situer à 24,5%, compte non tenu des cotisations sociales et de la contribution sociale de solidarité et 32,5% compte tenu de ces obligations sociales. Nous avons testé l’effet de l’accroissement du taux de la pression fiscale d’un point sur les recettes fiscales qui se situe à environ 472,371 millions de dinars pour simuler l’augmentation relative des recettes fiscales par rapport à l’évolution de la pression et montrer une évolution de moins en moins importante. Nous avons constaté un taux optimal d’environ 20,1%. Il n’est pas optimal à l’Etat de continuer dans cette politique fiscale comptable de bouclage d’un schéma de financement de recettes et de dépenses, engageant les banques et les contribuables. L’Etat doit chercher des substituts à des mesures conjoncturelles, par l’élargissement de l’assiette imposable, l’attraction de la population active informelle, l’imposition d’un taux advalorem d’environ 3% sur la marge bénéficiaire brute et le chiffre d’affaires, respectivement pour les commerçants et les autres métiers, réalisant entre 10.000 dinars et 100.000 dinars de marges ou de ventes. La politique monétaire expansionniste ne doit pas émaner d’un refinancement des banques pour les créances gouvernementales. Elle doit avoir pour objectif une baisse du taux d’intérêt en vue de stimuler l’économie, diminuer le fardeau de l’Etat en charges financières, accroitre l’investissement direct étranger et redynamiser le marché financier. La dépréciation de la monnaie stimule les exportations nettes et la balance de paiement s’équilibre progressivement. La restructuration des entreprises publiques par des montages financiers par la haut et par le bas du bilan, tout en gardant l’intérêt de l’Etat et des salariés, par l’usage d’instruments financiers de pointe, à l’instar de l’action spécifique (Golden Share), les certificats d’investissement et le actions à dividendes prioritaires sans droit de vote, en partenariat public/privé, diminuent le fardeau de l’Etat et orientent ses efforts vers la croissance économique. Tax pressure exerts a notable influence on investment and the growth rate of state revenue. Based on the results of Ibn Khaldoun and Fisher and data from the Tunisian Ministry of Finance. We have seen a dizzying increase in the rate of tax pressure. The latter almost remained constant between 1995 and 2010, standing at 20.58%. It reached its peak in 2022 to stand at 24.5%, excluding social contributions and the social solidarity contribution and 32.5% taking into account these social obligations. We tested the effect of increasing the rate of tax pressure by one point on tax revenue which is approximately 472.371 million dinars to simulate the relative increase in tax revenue compared to the evolution of the pressure and show less and less significant development. We found an optimal rate of around 20.1%. It is not optimal for the State to continue with this accounting tax policy of completing a revenue and expenditure financing scheme, involving banks and taxpayers. The State must seek substitutes for cyclical measures, by broadening the tax base, attracting the informal active population, imposing an ad-valorem rate of around 3% on the profit margin. gross and turnover, respectively for traders and other professions, achieving between 10,000 dinars and 100,000 dinars in margins or sales. Expansionary monetary policy must not come from bank refinancing of government debts. Its objective must be a reduction in the interest rate with a view to stimulating the economy, reducing the State's financial burden, increasing foreign direct investment and revitalizing the financial market. Currency depreciation stimulates net exports and the balance of payments gradually balances. The restructuring of public companies through financial arrangements from the top and bottom of the balance sheet, while maintaining the interest of the State and employees, through the use of cutting-edge financial instruments, like the Golden Share, investment certificates and priority dividend shares without voting rights, in public/private partnership, reduce the burden on the State and direct its efforts towards economic growth.