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Journal articles on the topic 'Persons, who promote tax administration'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Ihnatišinová, Denisa. "IMPACT OF THE LEVEL OF DIGITAL PUBLIC SERVICES ON THE FULFILLMENT OF TAX OBLIGATIONS." Balkans Journal of Emerging Trends in Social Sciences 4, no. 2 (2021): 100–109. http://dx.doi.org/10.31410/balkans.jetss.2021.4.2.100-109.

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The purpose of the paper is to find out how digitalization makes it possible to simplify the fulfilment of tax obligations of taxable persons - entrepreneurs. Digital development of tax administration means the level of digital services to tax entities. Taxpayers are perceived by the tax administration as clients who need to be simplified as much as possible. Introducing or increasing the provision of online services, pre-filled forms or electronization of invoices are current trends that reduce the time devoted to taxes. By monitoring the relationship between the development of the level of d

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Ngatimin, Ngatimin, Linawati Linawati, and Siti Ratna Sari Dewi. "PENYULUHAN DAN PENDAMPINGAN MASYARAKAT DALAM MENGHINDARI SANKSI ADMINISTRASI PAJAK." Multidisciplinary Indonesian Center Journal (MICJO) 1, no. 3 (2024): 1254–59. http://dx.doi.org/10.62567/micjo.v1i3.149.

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Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax a

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3

Jolodar, Seyyed Yaser Ebrahimian, Masoud Ahmadi, and Niloofar Imankhan. "Presenting The Model of Tax Compliance: The Role of Social-Psychological Factors." Asia-Pacific Management Accounting Journal 14, no. 2 (2019): 139–60. http://dx.doi.org/10.24191/apmaj.v14i2-07.

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Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. In this regard, the purpose of this research is to exploration the main internal and psychological factors affecting on tax compliance and in return try to present the tax compliance model. The statistical population of this study included 2900 legal persons of Sari tax administration in Iran who shall be liable to Value-Added Tax (VAT). The sampling technique in this study was stratified random samp

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4

Lyutova, O. I. "The Obligation to Register with the Tax Authorities in the conditions of Digitalization." Actual Problems of Russian Law 17, no. 9 (2022): 42–48. http://dx.doi.org/10.17803/1994-1471.2022.142.9.042-048.

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The paper deals with topical issues of the development of legal regulation of the obligations for physical and legal entities to register with tax authorities due to the digital transformation of tax administration. It is noted that the main principles of providing services for registration with the tax authority in electronic form include accessibility, information openness, as well as its competitiveness. The paper highlights the need for the development of legislation on taxes and fees and ensuring the possibility for private subjects of tax law to provide services for registration with tax

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Myung Jae, Sung, Awasthi Rajul, and Lee Hyung Chul. "Can Tax Incentives for Electronic Payments Curtail the Shadow Economy? Korea`s Attempt to Reduce Underreporting in Retail Businesses." Korean Journal of Policy Studies 32, no. 2 (2017): 85–134. http://dx.doi.org/10.52372/kjps32204.

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Increasing tax revenues by curtailing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. This paper examines the Tax Incentives for Electronically Traceable Payments (TIETP) introduced by the Korean tax authorities in 1999 to promote payments made using credit cards, debit cards, and electronic cash receipts in business-to-consumer transactions. TIETP allows wage and salary earners to claim tax deductions for eligible purchases made using electronically traceable p

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Lvova, Marina V., and Anna L. Kuzmina. "PROBLEMS OF CALCULATING THE VALUE ADDED TAX AND THE WAYS TO SOLVE THEM." Oeconomia et Jus, no. 2 (June 25, 2021): 7–12. http://dx.doi.org/10.47026/2499-9636-2021-2-7-12.

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This article reveals the main problems that arise when calculating the value added tax. The ways to solve the above-indicated problems are suggested. The concept of value-added tax is considered. The main errors in VAT calculation are revealed: incorrect calculation of the taxable object, unlawful tax deductions. The definition of the concept "paper VAT" is given. The necessary condition for the effective functioning of the tax system is revealed. Tax administration is impossible without a clear and well-functioning work of tax authorities on various levels. One of the main conditions for effe

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Kostic, Svetislav. "Tax Treatment of Flexible Forms of Work in Serbia in Light of the Covid-19 Global Pandemic." Anali Pravnog fakulteta u Beogradu 70, no. 4 (2022): 1147–62. http://dx.doi.org/10.51204/anali_pfbu_22407a.

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The COVID-19 pandemic has accelerated the development of flexible forms of work, those forms of work that have essentially been enabled by the development of modern technologies. In the case of flexible forms of work, evasion of taxes and, perhaps more importantly, contributions to compulsory social security are quite pervasive. During the COVID-19 pandemic, the Serbian Tax Administration tried to collect taxes from persons who pursued flexible forms of work for employers or clients from abroad, which led to protests. Ultimately, the negotiations with the Serbian Government resulted in an agre

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8

LUPPI, PHILIPPE. "Taxation judge and social interaction: is participation possible and what does it involve?" Public Administration 23, no. 3 (2021): 92–97. http://dx.doi.org/10.22394/2070-8378-2021-23-3-92-97.

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The article focuses on the role and place of a taxation judge in the French legal system. The author notes that the activity of a judge in tax disputes is not regulated by any special act; it is self-independent and, at the same time, ensures compliance with the general principles of private or public law. The taxation judge seeks a balance in the delicate relationship between the tax administration and the taxpayer, where the latter perceives the tax as a burden rather than civic duty, and sometimes tries to violate the rules and the law, forgetting that, as Oliver Holmes said, “Taxes are the

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Petit, Gillian, Lindsay M. Tedds, David Green, and Jonathan Rhys Kesselman. "Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent." Canadian Tax Journal/Revue fiscale canadienne 69, no. 1 (2021): 99–114. http://dx.doi.org/10.32721/ctj.2021.69.1.pf.petit.

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In Canada, the tax system is not used just to raise revenue; it is also an important instrument for achieving various social policy objectives. As a result, the tax system has become closely intertwined with the income support system; it now serves as the delivery mechanism for many key income support benefits. As a benefit administration tool, the tax system has advantages, but it is also problematic. First, it relies on self-assessment, which means that the onus is on individual taxfilers to provide complete and accurate information to the government on the income taxes that they owe. Howeve

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Sharma, Saksham. "Risk-Based Tax Audits in India and Evolution to Risk Management." International Journal for Research in Applied Science and Engineering Technology 10, no. 12 (2022): 727–30. http://dx.doi.org/10.22214/ijraset.2022.47871.

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Abstract: Today's tax administrations lay increased emphasis on self-assessment and voluntary compliance, and they are moving the emphasis of tax enforcement from risk assessment and management to risk assessment and management. This is because (1) it would be inefficient to regularly audit low-risk, complying individuals and (2) no revenue administration can realistically monitor and inspect every taxpayer. This comprehensive and collaborative strategy aims to promote taxpayer compliance by systematically addressing compliance challenges as a component of long-term strategic planning. Indian

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Ogungbesan, Sunday Samuel. "Stakeholders’ Engagement as A Strategy Toward Optimizing Voluntary Tax Compliance: A Case Study of The Nigerian Tax Administration." International Journal of Research and Innovation in Applied Science IX, no. V (2024): 294–302. http://dx.doi.org/10.51584/ijrias.2024.905026.

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Governments across the globe depend on sustainable revenue sources to fund their country’s development. This goal requires citizens to declare their income honestly and pay taxes to support the government’s socio-economic programs; as such,the government has a responsibility to demonstrate accountability and transparency in the utilization of tax monies and in fulfilling its social obligations to its citizens. The continuous failure of the government to provide citizens with basic social services tends to exacerbate the trend of tax non-compliance, as citizens would generally overlook the cons

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SISERMAN, Mr (r) dr ing, ec Sabin, and Conf dr Mihaela MUNTEANU SISERMAN. "PUBLIC MANAGEMENT – ASSESSING THE PERFORMANCE OF LOCAL PUBLIC ADMINISTRATION THROUGH THE LEVEL OF COLLECTION OF ESTABLISHED TAX RECEIVABLES." Review of Management and Economic Engineering 19, no. 4 (2020): 637. https://doi.org/10.71235/rmee.136.

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Establishing, and subsequently collecting the public receivables from taxpayers, natural and legal persons who have their domicile or registered office within a Territorial Administrative Unit such as a Commune, is the main managerial objective of the mayor and of his working apparatus. The reason for the existence of a local public authority is to collect tax obligations from citizens and to integrate them into all other sources of revenue received from secondary authorizing officers and from the consolidated state budget, in order to use them in accordance with the principles of efficiency,

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13

VOZNYI, Mykola. "Administration of customs payments as an object of financial and legal regulation." Economics. Finances. Law 1/2025, no. - (2025): 23–26. https://doi.org/10.37634/efp.2025.1.5.

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The paper is devoted to the essence and features of the financial and legal regulation of the institution of customs payment administration. Based on the norms of the legislation of Ukraine on customs issues, the existence of relations in the process of administering customs payments has been established, which are financial and legal in nature. It is argued that the financial and legal nature of the institution of administering customs payments is indicated by relations related to ensuring the collection of customs payments; control over the correctness of the calculation, timeliness and comp

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Sotska, Alla, Andrii Omelchenko, and Volodymyr Yemelianov. "ECONOMIC METHODS OF PUBLIC ADMINISTRATION OF SOCIAL PROTECTION OF PERSONS WITH PERSISTENT HEALTH DISORDERS." Baltic Journal of Economic Studies 9, no. 4 (2023): 213–22. http://dx.doi.org/10.30525/2256-0742/2023-9-4-213-222.

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The purpose of the article is to study the nature of various economic methods of public administration of social protection of persons with persistent health disorders. For this purpose, by means of the dialectical method, methods of analysis, documentary analysis, systematisation, explanation, comparison, induction and specification, legislative and theoretical-practical aspects of the relevant economic methods of public administration of the researched area were studied. As a result, the conceptual apparatus of the problem declared in the article was analysed, namely the existing definitions

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15

Yoo, Hyun Jae. "Perceptions on disabilities and illnesses in late Joseon Korea." International Journal of Korean Humanities and Social Sciences 9 (December 29, 2023): 7–24. http://dx.doi.org/10.14746/kr.2023.09.01.

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This paper seeks to delineate and explain changing public perceptions towards those who suffered from deafness, blindness, or intellectual disability in Joseon Korea. In the fifteenth century, the Great Code of State Administration (경국대전, 經國大典 Gyeongguk Daejeon) prohibited discrimination against the disabled. The deaf and blind in particular even enjoyed favorable attention. The state provided such economic benefits as exemption from taxes as a way to compensate them for their impaired abilities, thereby fostering a rather favorable social climate towards persons with disabilities. Some blind

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16

Shabani, Halit, Valdrin Misiri, Duresa Kilaj, and Fisnik Morina. "The Impact of The Tax Revenue Structure on The Economic Growth of The Republic of Kosovo." European Journal of Sustainable Development 11, no. 2 (2022): 51. http://dx.doi.org/10.14207/ejsd.2022.v11n2p51.

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Purpose: This scientific paper aims to analyze the impact of the structure of tax revenues on economic growth in the Republic of Kosovo. Based on the fact that taxes are unavoidable obligations for natural and legal persons, then the purpose of this paper was to see how they affect the case of the Republic of Kosovo. Methodology: The empirical data that have been analyzed in this study are mainly secondary data which have been collected from the data of annual reports published by the Tax Administration of Kosovo, the Central Bank and the Kosovo Agency of Statistics, while the part of th

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17

Kim, Doo Hyung. "A Study on the Application of Special Provisions for Claims for Correction due to Changes in the Value of Inherited Property : In Connection with the Heir's Joint Tax Obligations." KOREAN SOCIETY OF TAX LAW 9, no. 4 (2024): 63–89. https://doi.org/10.37733/tkjt.2024.9.4.63.

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Article 79 (2) of the Inheritance Tax and Gift Tax Act stipulates special cases for requesting correction of inheritance tax different from Article 45-2 (2) of the Framework Act on National Taxes, which is a general regulation on requesting correction. The main content is applied when there is a change in the inherited property between heirs due to a lawsuit judgment, such as a request for recovery of inheritance, after the tax base filing deadline for inheritance tax. Administrative interpretation and tax administration practice, however, are deemed to have fulfilled their joint tax obligatio

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18

IEFYMENKO, Tetiana, Yurij IVANOV, and Vlada KARPOVA. "Differentiated VAT rates in Ukraine: problems and directions of solution." Naukovi pratsi NDFI 2021, no. 1 (2021): 5–21. http://dx.doi.org/10.33763/npndfi2021.01.005.

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In the context of the economic crisis, it is important to ensure a steady flow of taxes to the budget and at the same time support domestic producers. There is a negative trend towards a decrease in VAT revenues for goods and services produced in Ukraine. This leads to a fall in GDP and a deterioration of the economy in Ukraine. Therefore, it is necessary to identify existing problems of administrating VAT in Ukraine and suggest ways of their solving. The purpose of the article is to study the problems of administrating VAT in Ukraine, which are associated with the application of differentiate

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19

Jain, Parul. "Issues in Reforms of Union Taxes in India." Intertax 44, Issue 8/9 (2016): 712–24. http://dx.doi.org/10.54648/taxi2016059.

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The correction of fiscal imbalances in India should focus on the root cause of disequilibrium – the government not being able to balance its consumption outlays with revenue receipts. Restructuring of public expenditure seems to be very difficult under the present circumstances. Hence, significant improvement will hinge increasingly on improvement in revenue collection through direct and indirect taxes. There is need for comprehensive reforms in direct and indirect taxes through decisive action in many crucial areas rather than marginal improvement on all fronts. Broadening of the tax base is

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20

Dmytryk, Olga, and Valeriia Ryadinska. "Taxation of Income Obtained from Independent Professional Activities: Experience of Ukraine and Estonia." Law and innovations, no. 1 (41) (March 12, 2023): 125–31. http://dx.doi.org/10.37772/2518-1718-2023-1(41)-18.

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Problem setting. Ukraine and Estonia have a very rich common history. Especially regarding law. Let us note three, as we can see, significant aspects, firstly, the law of each of these states was influenced by Roman law, secondly, both states were part of a totalitarian state and the legal system corresponding to it for 70 years, thirdly, Estonia is a member state of the European Union, and Ukraine is a candidate for joining the European Union, which, in turn, affects the legal systems of both of these states. It is also important to consider that active bilateral relations have formed between

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21

Kil, Yong Won, and Myoung Soon Choi. "A Study on the Causes Interrupting Extinctive Prescription of Tax Claims: Focused on the Judicial Claim." Korea Association Of Real Estate Law 27, no. 1 (2023): 77–94. http://dx.doi.org/10.32989/rel.2023.27.1.77.

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The term ‘extinctive prescription system’ means a system that extinguishes a person’s right when the holder’s right isn‘t exercised for a certain period of time. This system is designed to maintain a social order that has lasted for a certain period of time and to exclude persons who sleep on their rights without exercising their rights from the preservation of evidence that becomes difficult over time. Nevertheless, if there is a certain act in the virtual state of non-exercise of rights, the effect of the existing prescription period will be lost, which is called the interrupting of the exti

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Rohozinnikova, K. S. "The Concept and Essence of Administrative and Legal Protection of Tax Relations." Law and Safety 74, no. 3 (2019): 30–34. http://dx.doi.org/10.32631/pb.2019.3.04.

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The concept and essence of administrative and legal protection of tax relations have been considered. It has been emphasized that the study of general theoretical ideas about the correlation between the concepts of legal security and legal protection will contribute to solving the tasks of the research. The provisions on the correlation of legal security and legal protection in the whole and as a part have been supported. The author has established peculiarities of administrative and legal protection compared with other types of legal protection of public relations: such activity is carried ou

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Briton, Camille, Jan Michael Vincent Gruezo, Christian Paul Inchong, Daniel Ozon, and Lolita Amargo. "Effect of Social Orientation and Community Extension Program to the Core Values of Selected Business Administration Students at Lipa City Colleges." Psychology and Education: A Multidisciplinary Journal 21, no. 8 (2024): 858–65. https://doi.org/10.5281/zenodo.12681740.

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This study aims to figure out how social orientation and community extension initiatives affect core values. Community extension projects are initiatives designed to include communities in activities that enhance their social, economic, and cultural growth. The ability to interact with others successfully in a variety of social situations is referred to as social orientation. The study utilizes a mixed methods approach to collect data from a sample of people who have taken part in social orientation training and community extension initiatives, including a survey and focus group discussions. T

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Pomahač, Richard. "Řádná péče v evropském správním právu." AUC IURIDICA 50, no. 1 (2025): 235–43. https://doi.org/10.14712/23366478.2025.45.

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The article deals with an application of the principle of due diligence accompanying the creation of a European administrative space. Administrative law as a mailer of Europeanisation seems to be deeply rooted in regional customs and beliefs to the extent that respect for individua! rights depends for their recognition and application on suitable institutions, or a similar way on the education, training, and attitudes of officials and judges. Moreover, the courts themselves in exercising their powers of judicial review of administration may create principles governing the administration which

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Eubank, Taryn A., Chenlin Hu, Anne J. Gonzales-Luna, and Kevin W. Garey. "Detectable Vancomycin Stool Concentrations in Hospitalized Patients with Diarrhea Given Intravenous Vancomycin." Pharmacoepidemiology 2, no. 4 (2023): 283–88. http://dx.doi.org/10.3390/pharma2040024.

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Vancomycin is not appreciably passaged via the colonic membrane to the gastrointestinal (GI) tract in persons with an intact gut epithelium due to its large chemical structure. However; hospitalized patients with diarrhea often have a disrupted GI tract. The aim of this study was to determine the frequency of detectable vancomycin concentrations in the stool of patients with antibiotic-associated diarrhea receiving IV vancomycin. This was a multicenter cohort study of hospitalized patients with stool samples collected for Clostridioides difficile testing. Leftover stool samples were collected

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AHMED, May Faisal, and Nafez Mouhamed SHARAWI. "THE ROLE OF THE UNIVERSITY ADMINISTRATION IN PROMOTING OCCUPATIONAL SAFETY AND HEALTH IN LIGHT OF THE CORONA PANDEMIC." International Journal of Humanities and Educational Research 03, no. 04 (2021): 250–64. http://dx.doi.org/10.47832/2757-5403.4-3.22.

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In this research, it is aimed to study the role of the university managers at two universities in promoting occupational safety and health by revealing whether there are statistically significant differences at the level of significance (0.05=*). The researchers have looked at the role of university management in promoting safety and occupational health by looking at the following variables: sex, experience, and employability. The descriptive analytical approach has been used, and the developed questionnaire consists of 40 paragraphs, divided into four areas. The sample study has been randomly

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Kуsil, L. E. "Separate aspects of organizational and legal support of management activities of public administration bodies in war and post-war conditions." TRANSFORMATION LEGISLATION OF UKRAINE IN MODERN CONDITIONS DOCTRINAL APPROACHES AND MEASUREMENTS, no. 14 (September 1, 2023): 227–34. http://dx.doi.org/10.33663/2524-017x-2023-14-227-234.

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An analysis of certain aspects of the organizational and legal provision of management activities of public administration bodies in war and post-war conditions was carried out, and possible ways of their solution were proposed based on the analysis of modern achievements of administrative and legal science. Attention is focused on the problem of the interaction of military and military-civilian administrations, local self-government bodies, the delimitation of their competence for the introduction and implementation of measures of the legal regime of martial law in the context of the draft La

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Alhuzaim, Muhammad Othman, Omar Elmoussa, and Maura A. E. Pilotti. "Changing with the Times: Report on School Leadership in a Society in Transition." Education Sciences 12, no. 9 (2022): 597. http://dx.doi.org/10.3390/educsci12090597.

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The present study examined the status of leadership in the secondary education sector of a society in transition from an economic engine based on tribal ties and oil production to one that is diversified and meritocratic. It focused on high schools as one of the focal points of top–down interventions intended to promote social change. The study relied on the MLQ-5x to collect the views of leadership styles and outcomes that high-school leaders (principals) attribute to themselves and that constituents (teachers) attribute to them. A stratified random sample of high schools in the eastern regio

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Duravkin, Pavlo. "Implementation of the Principles of State Innovation Policy and Ways of State Regulation of Innovation Activities in Financial Support of Innovation Projects." Law and innovations, no. 2 (42) (June 25, 2023): 121–28. http://dx.doi.org/10.37772/2518-1718-2023-2(42)-16.

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Problem setting. Innovative activity and the level of its support from the state have always been and are the key to sustainable economic and social development. The establishment of guidelines for financial, credit, and tax incentives in the principles of the state innovation policy and the ways of state regulation of innovation activity shows the extremely high importance of these mechanisms for the development of innovation activity. In this regard, it is very important to study such mechanisms, establish their essence and impact on the development of innovative activity. Taking into accoun

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Kheladze, Lia. "THE TAX SYSTEM OF GEORGIA IN PANDEXIT PERIOD." Economic Profile 17, no. 1(23) (2022): 166–73. http://dx.doi.org/10.52244/ep.2022.23.13.

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The topic of the article ,,The Tax System of Georgia in Pandexit Period” is very important and significant, because taxes are one of the main subjects in economic relationship. Generally taxes can regulate the direction of Georgian economic and promote its rapid development. Following in the footsteps of covid pandemic, it has become necessary for the tax system to be appropriate/adequate to the new reality facing the country. From all these, lots of changes have been made and most of them are easing and loyal. Today we are in the period of the end of covid pandemic, thus it is very important

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Alston, Bruce. "Towards supported decision-making: Article 12 of the convention on the rights of persons with disabilities and guardianship law reform." Law in Context. A Socio-legal Journal 35, no. 2 (2017): 21–43. http://dx.doi.org/10.26826/law-in-context.v35i2.10.

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In 2014, a set of National Decision-Making Principles (the Principles) was recommended by theAustralian Law Reform Commission as a legal policy guide for reform of Commonwealth, State and Territory laws. The Principles were aimed to encourage supported decision-making; make the appointment of representatives only a last resort; and to ensure that the will, preferences and rights of individuals direct decisions affecting their lives. This article discusses the sources of the Principles and their relationship to Art 12 of the Convention on the Rights of Persons with Disabilities. The article the

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Lozynskyy, Volodymyr Ya. "Trends in the development of personnel policy of local governments in the context of data transparency." Regional Economy, no. 2(112) (2024): 94–102. http://dx.doi.org/10.36818/1562-0905-2024-2-9.

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The relevance of the research topic is conditioned by the rapid development of information and communication technologies, which transforms the methods and tools of public administration. Implementing the principles of openness and transparency in the work of local governments is a key factor for the development of democracy and government accountability. Introduction of the open data concept is one of the vectors of this transformation, which opens up new opportunities for the development of civil society and strengthening of citizens’ participation in public decision-making. The article aims

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Soares, Suzete, Louíse Viecili Hoffmeister, Maria de Fátima Fernandes, Adriana Henriques, and Andreia Costa. "The Use of Digital Technologies in the Promotion of Health Literacy and Empowerment of Informal Caregivers: Scoping Review." JMIR Aging 7 (April 29, 2024): e54913. http://dx.doi.org/10.2196/54913.

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Background Informal caregivers (IC) play an important role in the community as health care providers for people who are dependent on self-care. Health literacy contributes to empowerment, better care, and self-management of one’s own health and can be developed using digital technologies. Objective This study aims to map scientific evidence about the use of digital technologies to promote health literacy and the empowerment of ICs. Methods We conducted a scoping review following the Joanna Briggs Institute methodology. The CINAHL, MEDLINE, Scopus, and PubMed databases were searched to find pri

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Tarnavska, M. I. "Champagne fairs in France and modern legal regulation of business in Ukraine: a history lesson for the legislator." Uzhhorod National University Herald. Series: Law 1, no. 86 (2025): 133–37. https://doi.org/10.24144/2307-3322.2024.86.1.19.

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The publication is devoted to an interesting historical phenomenon – medieval fairs in the Champagne region in France. These fairs are interesting not only from the point of view of history itself, but also from the point of view of legal regulation of business. Even then, many progressive legal instruments were introduced. It is stated that much of what was taken into account in the Middle Ages, unfortunately, is not taken into account by modern legislation. Thus, the division into merchants and artisans, known for millennia, has an important economic law behind it – manual labor has limitati

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ZAGVYAZINSKAYA, OLGA A., and Polina K. Zvereva. "THE IMPLEMENTATION OF CRIMINAL LEGAL RESPONSIBILITY TO FORM AN ANTI-CORRUPTION ENVIRONMENT IN AN EDUCATIONAL INSTITUTION." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 3 (2020): 248–72. http://dx.doi.org/10.21684/2411-7897-2020-6-3-248-272.

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In this article, the authors study the history and development of the anti-corruption legislation of the Russian Federation. They also describe the conditions for the existence of a tolerant attitude to corruption in the Russian society. The results show that only an insufficient list of measures to combat corruption is fixed at the federal laws. On the local level, organizations and enterprises need to independently identify, develop and implement comprehensive and highly specialized measures aimed at restricting corruption. Thus, due to the lack of a systematic approach to the formation of

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Čebišová, Taisia. "Veřejná služba na prahu 21. století." AUC IURIDICA 47, no. 1 (2025): 9–39. https://doi.org/10.14712/23366478.2025.145.

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Over the past decades, in most countries, public service has undergone the process of substantial reforms which met an adequate response in legal theory. The dual arrangement of employment relations resulting from the autonomous public law regulation of the public officials’ status as it was adopted in most European countries, has recently been put to question. The point is as follows: does the public service – the specific regulation of the public employees’ legal relations – belong to those outdated legal concepts of the 19th century that should no longer be preserved or, should it be re-int

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Codo Toafode, Nonvignon Murielle, Emelia Oppong Bekoe, Zacharie Vissiennon, Virgile Ahyi, Cica Vissiennon, and Karin Fester. "Ethnomedicinal Information on Plants Used for the Treatment of Bone Fractures, Wounds, and Sprains in the Northern Region of the Republic of Benin." Evidence-Based Complementary and Alternative Medicine 2022 (December 21, 2022): 1–18. http://dx.doi.org/10.1155/2022/8619330.

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Medicinal plants are frequently used in African countries due to their importance in the treatment of various conditions. In the northern Republic of Benin, traditional healers are recognized as specialists in the treatment of fractures, wounds, and sprains. The present study was conducted to document the practices (diagnosis and materials) and traditional knowledge accumulated by healers in this region on their area of specialty. In addition, literature-based research was performed to support the usage of the most cited plants. Sixty traditional healers identified as “reference persons” from

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Dubina, Oleg. "THE SYSTEM OF SUBJECTS FOR THE PROTECTION OF THE RIGHTS OF MINORS INVOLVED TO ADMINISTRATIVE RESPONSIBILITY." Administrative law and process, no. 1(34) (2022): 34–46. http://dx.doi.org/10.17721/2227-796x.2022.1.03.

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The purpose of the article is to form an idea of the modern system of subjects of protection of the rights of minors who are prosecuted for administrative offenses. The urgency of the topic is due to the high level of administrative offenses by children and the insufficiently effective level of legal support of their rights in administrative-tort proceedings. The research methodology was formed by a set of general scientific and special methods of cognition. In particular, the rethinking of the role of some subjects of administrative and tort proceedings with jurisdictional powers has been ach

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Pomelov, Kirill Pavlovich. "Landscaping as an object of administrative and legal protection in the Russian Empire in the XVIII century." Право и политика, no. 5 (May 2024): 27–37. http://dx.doi.org/10.7256/2454-0706.2024.5.70855.

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The object of the study is the improvement of urban space in the prism of its administrative and legal protection by the state. The subject of the study is the changes in the content of the term "landscaping" during the eighteenth century. The author examines in detail such aspects of the topic as the jurisdiction of the supervisory function for offenses in the field of landscaping, as well as the varieties of these violations themselves. The analysis of normative legal acts issued by the Russian rulers makes it possible to determine which elements of public life they included in the concept o

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Pilkauskienė, Vigilija. "Education on Rural Construction Issues in Lithuania, 1918–1940." Acta humanitarica academiae Saulensis 30 (December 18, 2023): 88–102. http://dx.doi.org/10.15388/ahas.2023.30.7.

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In this article the education of farmers and craftsmen about the construction of modern farmsteads during interwar period is assessed. Information on the subject was collected from interwar press and archival documents. The main features of modern interwar farmsteads are rational structuring, compliance with hygiene requirements, comfortability and aestheticism. These ideas were propagated by state institutions, although up to the 3rd decade it was not fully established. When the administration of rural construction matters was commissioned to the Žemės ūkio rūmai, the most important works in

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Sviridenko, N. Yu, E. G. Bessmertnaya, I. M. Belovalova та ін. "Transforming growth factor β1 (TGF-β1) in patients with endocrine ophthalmopathy and Graves’ disease: A predictor of treatment efficiency". Medical Immunology (Russia) 24, № 5 (2022): 993–1006. http://dx.doi.org/10.15789/1563-0625-tgf-2514.

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Current therapeutic approaches to the treatment of endocrine ophthalmopathy (EOP) are based on nonspecific immunosuppression with glucocorticosteroids (GCs) and radiation therapy of the eye orbits. However, some patients exhibit resistance to the treatment. In a previous study, we have detected high levels of soluble cytokine receptors: sTNFα-R1, sTNFα-R2, sIL-2R, and the TGF-β1 cytokine in euthyroid patients with long-lasting non-treated EOP and Graves’ disease (GD). TGF-β1 level was significantly higher in the patients with EOP compared to healthy individuals, and increased with prolonged EO

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Baral, R. "Pathology Laboratories and Infection Prevention and Control." Journal of Pathology of Nepal 4, no. 8 (2014): I. http://dx.doi.org/10.3126/jpn.v4i8.11603.

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Laboratory health care workers are vulnerable to infection with the Hospital Acquired Infections (HAIs) while receiving, handling and disposing biological samples. Ideally the infrastructure of the lab should be according to the best practices like good ventilation, room pressure differential, lighting, space adequacy, hand hygiene facilities, personal protective equipments, biological safety cabinets etc. Disinfection of the environment, and specific precautions with sharps and microbial cultures should follow the protocols and policies of the Infection Prevention and Control Practices (IPAC)

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Kerwin, Donald, and Daniela Alulema. "The CRISIS Survey: The Catholic Church's Work with Immigrants in a Period of Crisis." Journal on Migration and Human Security 9, no. 4 (2021): 271–96. http://dx.doi.org/10.1177/23315024211035726.

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Over the last five years, the Center for Migration Studies of New York (CMS) has conducted four surveys of Catholic immigrant-serving institutions, programs, and ministries in the United States. These surveys identify the multi-faceted needs of immigrants and refugees, and examine the successes and challenges of Catholic institutions in responding to them. CMS administered its most recent survey, the Catholic Refugee and Immigrant Service Integration Survey (the “CRISIS Survey”) from December 14, 2020 through February 5, 2021. This survey explored the work of Catholic institutions during the T

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Papastatis, Haralambos. "The modern legal status of the Mount Athos." Zbornik radova Vizantoloskog instituta, no. 41 (2004): 525–38. http://dx.doi.org/10.2298/zrvi0441525p.

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The peninsula of Athos in Chalkidiki became a center of organized monachal life in monasteries in the year 963, when with the initiative of the Byzantine emperor Nichephorus Phocas the Monastery of Great Laura was founded. Since that time Mount Athos (=MA) became the "Holy Mountain" and has attracted the moral and material support of the Byzantine emperors, various Orthodox countries and the flock till today. During this long period of more then one thousand years, MA was armed with a privileged legal status, the existence of which continues till now. The legal status of MA is based on three f

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Bhanu, Prakash Singh Markam. "Right To Information 19 1 a." International Journal of Trend in Scientific Research and Development 2, no. 5 (2018): 1265–70. https://doi.org/10.31142/ijtsrd17084.

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In India, the movement for the right to information has been as vibrant in the hearts of marginalized people as it is in the pages of academic journals and in the media. This is not surprising since food security, shelter, environment, employment and other survival needs are inextricably linked to the right to information. In the early 1990s, in the course of the struggle of the rural poor in Rajasthan, the Mazdoor Kisaan Shakti Sangathan MKSS hit upon a novel way to demonstrate the importance of information in an individuals life through public hearings or Jan Sunwais. The MKSSs campaign dema

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González-Campo, Carlos Hernán. "Editorial." Cuadernos de Administración 36, no. 68 (2021): 1–2. http://dx.doi.org/10.25100/cdea.v36i68.10993.

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This 68th issue of the journal Cuadernos de Administración corresponds to the September-December 2020 period and gives closure to volume 36 on its 44th year. Twenty-twenty was a different year in many respects and with regards to past editorial processes, as it was faced with limitation and challenges associated with situation-specific constraints, new issues, and problems to be addressed, such as research in the sciences of administration, among other areas of the knowledge.As with past issues, the 16 papers published in issue 68 come from the previous months’ call, whose authors - from sever

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Lyubov, Sorokina. "MEASURES OF SPECIAL CRIMINOLOGICAL PREVENTION OF CRIMES IN THE SPHERE O PENSION PROVISION." Knowledge, Education, Law, Management 2(26), no. 2019 (2019): 262–78. https://doi.org/10.5281/zenodo.3588613.

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The main directions of special criminological prevention of crime in the sphere of pension provision are explored in this article namely prevention of corruption in the sphere of pension provision activity of National Police of Ukraine concerning the detection and termination of crimes in the sphere of pension provision and non-targeted usage of budgeted cash by them prevention of crimes in the sphere of pension provision which are omitted by non-governmental pension funds. Thereby the latest economic realities and challenges of time demand principally new reasonable approaches to the provisio

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Akmal, SAIDOV. "NEW UZBEKISTAN ON THE WAY OF THE ONGOING REFORMS." Demokratlashtirish va Inson huquqlari 1/2022 (May 10, 2023): 64–68. https://doi.org/10.54952/DHR.2022.16.99.004.

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Last year the Uzbek people has celebrated the 30th anniversary of the Independence. During last 5 years the large-scale creative and improving work is being carried out on the idea “New Uzbekistan”. Human rights protection is considered one of the priorities of our state policy. Today the country has a stable political system that meets the modern criteria of democracy and human rights, and the legislative, executive and judicial authorities at all levels are actively working to strengthen respect for human rights and to promote human rights education throughout the country. But th

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Демирева, Димитринка. "Циганските махали в Шумен от началото на XIX век до наши дни". Терени, № 3 (18 червня 2025): 96–118. https://doi.org/10.60053/ter.2018.3.96-118.

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The first historical references for Gipsies and their hamlets in Shumen(also Shumla, Shumna) were found in the short story of Barbié du Bocage, back at the beginning of the 19th century. In 1810 Gipsies not only live in Shumen but they have settled. Listing the 27 hamlets in Shumen Barbié du Bocage makes a specific reference to the Gipsy colony- Chingjane mahalesi, located in the north-west part of the city and next to ,,Chiftoluka’’(The Jewish neighbourhood). The Gipsies have had an active membership in this craftsman trade. They have become Muslims. The Gipsies have been taxed with the Kapti

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Abigail, Ebom-Jebose. "Investigating the Impact of Micro-credentials on Educational Administrators' Professional Growth and Development." GPH-International Journal of Educational Research 8, no. 01 (2025): 01–14. https://doi.org/10.5281/zenodo.14585337.

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Abstract This study investigates the impact of micro-credentials on educational administrators' professional growth and development. The study was guided by two research questions and one hypothesis. The study adopted the descriptive design. The study's population consists of 1589 teaching staff of the Rivers State University. A sample size of 477 teachers, representing 30% of the study population was determined using the simple random sampling technique. The instrument for data collection was a questionnaire named "Investigating the Impact of Micro-credentials on Educational Administrators' P

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