Journal articles: 'Sources for determining obligations'

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Skybova, Marie. "Quantification, Sources, and Control of Ammonia Emissions in the Czech Republic." Scientific World JOURNAL 1 (2001): 363–70. http://dx.doi.org/10.1100/tsw.2001.382.

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The exact quantification of ammonia (NH3) emissions is the basic presumption for the fulfilment of obligations set by the CLRTAP (Convention on Long Range Transboundary Air Pollution) Protocol which was signed by the Czech Republic in 1999. Most NH3emissions in the Czech Republic are produced during the breeding of cattle, pigs, and poultry; therefore, determinating emission factors for these kinds of animals by studying their total number, type of breeding, and subsequent disposal of manure is the solution to the problem of NH3emissions quantification. This paper summarizes the results of 4 years of research in this area, determining the emission factors and ways of decreasing emissions from the breeding of cattle, pigs, and poultry.

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Nahnybida, Volodymyr. "Problems of determining a foreign element in dispute resolution in international commercial arbitration." Law Review of Kyiv University of Law, no. 1 (April 15, 2020): 361–65. http://dx.doi.org/10.36695/2219-5521.1.2020.72.

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The article is devoted to a comprehensive analysis of the problems of determining the arbitrability of disputes submitted for consideration and resolution to international commercial arbitration in terms of the presence or absence of a foreign element in such disputes. The theoretical foundations of the concept of a foreign element, arbitrability, criteria for determining the competence of international commercial arbitration regarding the resolution of a dispute are analyzed in detail. Also, the article, through the prism of the provisions of the UNCITRAL Model Law on International Commercial Arbitration, substantiates the need to improve article 1 of the Law of Ukraine «On International Commercial Arbitration». Based on theoretical and regulatory sources, court practice, the author concludes that it is necessary to supplement the provisions of the Law with norms on the possibility of transferring international commercial disputes to which individual entrepreneurs, states are parties, as well as disputes in which the place of fulfillment of a significant part of the obligations and the place with which the dispute is most closely related located in a country other than the place where the parties engaged in commercial activities. The author also points out that the mechanism for determining the presence of a foreign element in assessing international commercial disputes in accordance with the provisions of the current legislation does not fully comply with international standards enshrined in UN acts. Now the provisions of the Law of Ukraine «On International Commercial Arbitration» require additions both in terms of the subject composition (individual entrepreneurs, foreign states), and by other criteria, including the place of fulfillment of a significant part of the obligations and the place with which the dispute is most closely connected. Direct work is currently underway to improve the relevant provisions, in the near future they will be submitted to parliament for consideration and adoption.

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Gordeeva, Mariia. "Execution for debt in the volost courts of Barnaul districts of Tomsk governorate: origin and incidence in the judicial practice (late XIX – early XX centuries)." Genesis: исторические исследования, no. 12 (December 2020): 120–25. http://dx.doi.org/10.25136/2409-868x.2020.12.34388.

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The subject of this research is the judicial practice of the volost courts of Barnaul district of the Tomsk governorate in the late XIX — early XX centuries. Minute books of the volost courts, which contained records on the claims, testimony of the parties and witnesses, and court decision, served as the main source for this research. Fine and comprehensive record management made allowed applying historical-systemic method, which revealed the mechanism of functionality of the volost courts. The use of content analysis allowed determining the priority of the questions under review, classifying debt enforcement by the types of undischarged obligations, reconstructing the level of legal consciousness of peasants, and assessing the effectiveness of the peasant self-governance. It is established that litigations on obligations default held second place among all cases in the volost courts, which indicates wide applicability of the practice of “seeking truth” not in the rural society, but the official institutions. Based on introduction of new sources into the scientific discourse, the author concludes the spread of debt enforcement is related not only to increase of currency circulation in everyday life of peasants, consolidation of the practice of estimation of things, and getting paid for work, but also with the crisis of trust-based relations within the rural community.

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Dikovska, Iryna. "Modern Approaches to Private International Law and Conflicting Provisions on Legal Aid in Civil Cases." Journal of the National Academy of Legal Sciences of Ukraine 27, no. 1 (March 25, 2020): 177–88. http://dx.doi.org/10.37635/jnalsu.27(1).2020.177-188.

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Part of the legal aid treaties between Ukraine and other states contains rules concerning conflict of laws. Where those that determine the law applicable to contractual obligations, family, and hereditary relations are not in line with current approaches to determining the law applicable to the specified groups of relations. The purpose of the paper is to uncover the differences between the regulation of conflict of laws in private relations in the legal aid treaties between Ukraine and some EU countries and the modern approaches to the regulation of conflict of laws in such relations, contained in other sources of private international law; an explanation of how to solve conflicts between legal aid treaties and other international treaties; outlining the main areas of improvement of rules concerning conflict of laws in legal aid treaties. The methods of the study were comparative, dialectical, and Aristotelian, which allowed to identify the problems of regulation of conflict of law in legal aid treaties and to draw conclusions for their elimination. Application of these methods allowed to find out that lex loci contractus is most often used to regulate contractual obligations in the absence of an agreement of the parties on the choice of applicable law. The agreement between Ukraine and Romania does not provide for the choice of the law for contractual obligations. Legal aid treaties imperatively determine the law applicable to the property relations of the spouses. They apply a dualistic approach to determining the right to inherit. It has been established that competition between the rules of this Convention and the rules of legal aid treaties between Ukraine and Poland and Ukraine and Estonia should be decided in favour of the Hague Convention. It is proposed to amend the legal aid treaties concluded between Ukraine and the EU Member States: the rules concerning conflict of laws, which define the law applicable to contractual, family, and hereditary relations should be revised using the relevant EU regulations as a model.

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Purba, Debora, and Elvi Zahara. "Hak Anak setelah Perceraian Akibat Pertengkaran Suami Istri." Jurnal Ilmiah Penegakan Hukum 4, no. 1 (January 13, 2019): 13. http://dx.doi.org/10.31289/jiph.v4i1.1951.

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The Rights of the Child After Divorce Due to the Sparring of the Wife Marriage is a human desire to let go of solitude in navigating the twists and turns of life. Marriage generally applies to every creature created by God, both humans, plants and animals. In essence marriage is a sense of love, obligation, fulfillment of sexual desire and continuation of offspring. Rights of minors after divorce, parents must maintain and educate their children as well as possible. In article 4 of the Marriage Law, fathers are responsible for all the costs of care and education of children needed, if the father cannot fulfill his obligations, the court can determine that the mother also bears the costs of care and education for the child also divorced. The purpose of this study is; to find out custody of minors due to divorce from a married couple; to know the judges' judgment in determining child care responsibilities. This type of research is normative juridical, descriptive analytical nature, and data sources for this research are obtained through secondary data, namely data collected through document studies on the language library.

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Świrgoń-Skok, Renata. "ACCESSIO (AKCESJA) W TERMINOLOGII RZYMSKIEGO PRAWA PRYWATNEGO." Zeszyty Prawnicze 8, no. 2 (June 25, 2017): 37. http://dx.doi.org/10.21697/zp.2008.8.2.02.

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The ‘accessio’ (accession) in the Terminology of Roman Private LawSummaryThe term accessio (accession) in the terminology of Roman private law did not only denote union and confusion of things. It was a very general term used for defining various cases of property acquisition through union, growth of property, and it determined addition of a new obligation to an old one or addition of a supplementary contract, person or object to the obligation.In the Roman Law literature the term accessio is predominantly used for union of two things in accordance with the principle accessio cedit principali, i.e. the increase falls to the share of the principal.Moreover, the term accessio also denoted adding the duration of ownership of an object by the predecessor (accessio possessionis) or simply adding the duration (accessio temporis). In the sources for the Roman Law accessio temporis and possessionis are used interchangeably for determining specific actual states, which resolve issues connected with accession of ownership duration of the predecessor to the ownership duration of the last owner. Similarly in lexicons, accessio temporis is presented as a synonym of accessio possessionis. The aforementioned accession of ownership duration [of the predecessor by his successor under specific title was permissible with interdict aimed at protection against infringement of ownership of movable objects (interdictum utrubi), with prescription (usucapio) and charge of long time ownership (longi temporis praescriptio).Furthermore, accession also meant accessio personae that is addition of a person, i.e. additional creditor who, beside the principal creditor, could collect repayment of debt from debtor (adstipulator), or a person who additionally, beside the principal debtor, pledged to the creditor to repay the debt (adpromissor), or it is addition of a new obligation to an old one by means of contract of guaranty (fideiussio). With accessio personae, similarly to union of things in accordance with the principle of accessio cedit principali, there had to be two things, one of them determined as principal and the other - additional. Obviously, here occur two obligations, one treated as principal, and the other as additional or accessory.Moreover, accession also means accessio rei, that is addition of new article of service to obligation, that the debtor could render alternatively with the previous, which was possible with alternative obligation (obligatio alternativa) and alternative authorization (facultas alternativa).

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Reeves, Anthony R. "The Binding Force of Nascent Norms of International Law." Canadian Journal of Law & Jurisprudence 27, no. 1 (January 2014): 145–66. http://dx.doi.org/10.1017/s0841820900006263.

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Demonstrating that a developing norm is not yet well established in international law is frequently thought to show that states are not bound by the norm as law. More precisely, showing that a purported international legal norm has only limited support from well-established international legal sources is normally seen as sufficient to rebut an obligation on the part of subjects to comply with the norm in virtue of its legal status. I contend that this view is mistaken. Nascent norms of international law (e.g., crystallizing norms of customary law) can be binding in much the same way as better-established doctrine. This point becomes perspicuous, I argue, once we get a clear sense of the plausible options for grounding the moral authority of international law generally.This result is interesting in its own right, but it also reveals two other features of the character of state responsibility under international law. First, the distinction between legislation and compliance is less pronounced compared to domestic law. Consequently, the virtues of good governance will frequently be pertinent to determining the content of states’ obligations under international law. Second, normally more powerful and influential agents will be more strongly bound by international law than other subjects. This is an attractive result, addressing a concern that motivates many international lawyers to view international law as absolutely binding. An absolutist view international legal authority is unnecessary for showing that the most powerful and dangerous states are strongly bound by the terms of much existing law.

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Metsaranta, J. M., C. H. Shaw, W. A. Kurz, C. Boisvenue, and S. Morken. "Uncertainty of inventory-based estimates of the carbon dynamics of Canada’s managed forest (1990–2014)." Canadian Journal of Forest Research 47, no. 8 (August 2017): 1082–94. http://dx.doi.org/10.1139/cjfr-2017-0088.

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Canada’s National Forest Carbon Monitoring Accounting and Reporting System (NFCMARS) quantifies the carbon (C) dynamics and greenhouse gas (GHG) emissions and removals of Canada’s managed forest to fulfill reporting obligations under international climate conventions. Countries are also requested to assess the uncertainty associated with these estimates, which we report here. We used Monte Carlo simulation to quantify uncertainty of carbon stock and flux estimates from the Carbon Budget Model of the Canadian Forest Sector (CBM-CFS3), the core ecosystem model of the NFCMARS. We evaluated the impacts of model algorithms, parameters, and the input data used to describe forest characteristics and disturbance rates. Under our assumptions, 95% confidence interval widths averaged 16.2 Pg C (+8.3 and –7.9 Pg C, or ±15%) for total ecosystem C stock and 32.2 Tg C·year−1 (+16.6 and –15.6 Tg C·year−1) for net biome production relative to an overall simulation median of –0.8 Tg C·year−1 from 1990 to 2014. The largest sources of uncertainty were related to factors determining biomass increment and the parameters used to model soil and dead organic matter C dynamics. Opportunities to reduce uncertainty and associated research challenges were identified.

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Nurhadi, Nurhadi, and Muhammad Irhamuddin Harahap. "Teacher's Responsibility in Islamic Education (Relevance of Hamka and Hasan Langgulung Thought)." PALAPA 9, no. 1 (May 25, 2021): 137–81. http://dx.doi.org/10.36088/palapa.v9i1.1065.

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Duties and responsibilities of teachers are not limited in society, even teachers included in this case are essentially strategic components that have an important role and responsibility in determining the progress of the nation's life and become the foundation of expectations of children's parents to make their children good children (anaks haleh) who know how to carry out their religious obligations and have a noble character (akhlak al-karimah). This study aims to determine; What are the Responsibilities of Teachers in Islamic Education according to Hasan Langgulung's Thought ?. What are the Responsibilities of Teachers in Islamic Education according to Buya Hamka's Thought ?. What is the relevance of Hasan Langgulung and Buya Hamka's thoughts on the Responsibilities of Teachers in Islamic Education ?. This research is a library research that uses various sources of literature as a source of research data. Primary data sources are the book Hamka Institution of Life and Budi and Hasan Langgulung Man and Education, An Analysis of Psychology, Philosophy and Education. While secondary data sources in research are books, articles, magazines, newspapers, or other sources, which are then drawn from these data. Based on the results of the processed data, it can be seen that the responsibilities of Teachers in Islamic Education according to Buya Hamka's thinking based on the explanation above, then the responsibility of educators namely educating: a). Faith Education; b). Moral education (morals); c). Physical education (physical and spiritual); d). Community social education; e). Intellectual education. While the Responsibility of Teachers in Islamic Education according to Hasan Langgulung's Thought covers at least 7 things, namely: a). Religious education which includes religious education, aqeedah and worship; b). Moral education (morals); c). Physical education which includes physical education and health; d). Psychological education consisting of psychiatric education and feelings; e). Community social education; f). Intellectual education. The relevance of the thoughts of Buya Hamka and Hasan Langgulung about the Responsibilities of Teachers in Islamic Education can be seen that Education basically revolves around science, charity, morals, and justice. All three are concepts that must be interconnected in the education process. Education for humans is not only to fulfill internal interests as dynamic creatures, but also external interests, namely the orderly and harmonious organization of human civilization.

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Tridimas, Takis. "The general principles of EU law and the Europeanisation of national laws." Review of European Administrative Law 13, no. 2 (July 24, 2020): 5–31. http://dx.doi.org/10.7590/187479820x15930701852193.

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Although the ECJ has used general principles of law as a source of rights and obligations from an early stage in the development of EU law, key issues regarding their definition, nature and role as a source of law remain unresolved. How can they be identified? What is their normative basis? Are there rules determining priorities among them and how do they relate to Charter rights? How has their role evolved? Diverse and often bewildering judicial terminology serves to obfuscate the role of principles which, in terms of positive law, stand at the apex of the EU law edifice. This article seeks to revisit some of those questions. It explores the meaning of 'Europeanisation; it attempts a typology of general principles; it seeks to identify their normative basis; and assesses their role both as generators of jus communae and as a source of constitutional conflict.

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Zakharova, N. Y. "The Approaches to the Formation and Assessment of the Financial Stability of Enterprise." Business Inform 10, no. 513 (2020): 307–15. http://dx.doi.org/10.32983/2222-4459-2020-10-307-315.

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The article is aimed at allocating approaches to determining the essence of financial stability, factors that cause it and substantiating the basic methodical approaches to its assessment. The approaches to determining the essence of financial stability are systematized, namely: as the status of both enterprise and its financial resources; as both ability and capacity of the enterprise to fulfill certain obligations and achieve results; both as an integrated and generalizing characteristic of the enterprise in general or as its financial position in particular; as solvency ensured in a certain time period and under certain conditions. The author substantiates the importance of assessing financial stability, the purpose of which is to determine the degree of dependence of the enterprise on external sources of financing, the level of financial risk, the ability to fulfill financing at the expense of the own financial resources, setting the zone and reserve of financial stability. The main features of financial stability of the enterprise and approaches to its assessment are singled out. The need to analyze the structure of financial resources is substantiated and the algorithm of grouping of the own, involved and borrowed financial resources in accordance with certain articles of balance is provided. A calculation mechanism is presented and the values of the main indicators used to assess financial stability are outlined. It is emphasized that only a balanced approach to the formation of a certain level of financial stability on the basis of its careful valuation can be the guarantee to a stable growth of business profitability, ensuring creditworthiness and investment attractiveness of the enterprise.

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Bondarchuk, N. V. "CONTENT AND NON-TRADITIONAL WAYS OF USING CASH FLOW ANALYSIS OF NON-STATE CORPORATE STRUCTURES." Scientific Journal ECONOMIC SYSTEMS 13, no. 2 (2020): 43–50. http://dx.doi.org/10.29030/2309-2076-2020-13-2-43-50.

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Non-state corporate structures, which are the most widespread subjects of Russian business, do not have direct state influence and significant support, and are the most severely affected by the global pandemic of 2019–2020, are increasingly facing a situation of their own insolvency.50 Экономические системы. 2020. № 2 Economic Systems. 2020. No. 2 In these conditions, financial managers of non-state corporate structures try to plan the distribution of their funds more clearly and devote significant influence to their analysis. The author defines the concept of cash flow analysis of non-state corporate structures corresponding to its modern content. The article presents the author's systematization of methods for analyzing cash flows used by non-governmental corporate structures on the basis of the following features: by time interval, by the sources of information used, by the content of the main methodological techniques, by the traditional direction of potential use. The time interval was used for retrospective, operational and forecast analysis of cash flows of non-state corporate structures. According to the sources of information used in the analysis of cash flows, it was detailed into external, internal and mixed. According to the content of methodological techniques, analytical procedures used in the analysis of cash flows in non-state corporate structures are a direct method of analyzing cash flows, an indirect method of analyzing cash flows and coefficient methods of analyzing cash flows. Based on the traditional nature of the potential use areas, we have identified traditional and non-traditional (relatively new) areas of use of cash flow analysis of non-state corporate structures that have become traditional in recent years. The article provides a brief description of direct, indirect and coefficient methods for analyzing cash flows of non-state corporate structures and describes the directions of their use. The main directions of their application are considered: determining the main types of proportions of cash receipts and outflows and distribution of cash flows by type of activity; calculating the net cash flow based on net profit and its adjustments; calculating the coefficients of sufficiency and efficiency of cash flows. The greatest attention is paid to the directions of non-traditional use of methods of cash flow analysis that solve certain tasks of financial management: assessing the feasibility of local financial solutions, determining the synchronicity and uniformity of inflows and outflows, eliminating short-and medium-term cash gaps, determining the level of tax costs, determining the ability of the organization to repay various types of obligations

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Karim, Ridoan, and Imtiaz Mohammad Sifat. "Treatment of silence as misrepresentation in contracts." International Journal of Law and Management 60, no. 1 (February 12, 2018): 69–78. http://dx.doi.org/10.1108/ijlma-08-2016-0073.

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Purpose This paper aims to provide a comparative discussion on silence as a misrepresentation in contractual obligations between common law and Islamic law. The objective of this paper is to – from a legal pluralism point of view – highlight the contrasts between the two traditions and provide recommendations for best practices to achieve fairness and equity among the contracting parties. While common law does not treat silence as conscious misrepresentation, in Islamic law, silence does not constitute affirmative will. This has repercussions for the contracting parties because if future disputes arise, the aggrieved party in Islamic law reserves the option to rescind or nullify the contract – an opportunity not afforded by common law. We have discussed and analyzed the implementations of the different contractual terms, such as fraud, misrepresentation, trickery and deception in relation with Islamic law principles and common law practices. This research is an effort to draw the attention for further development in both Islamic law and common law practices on contractual obligation. The notion of misrepresentation – subset of a broader gamut of fraud – is arguably nebulous in Islamic literature as well. We delve into these nuances and provide examples both from common law and Islamic law precedents and provide recommendations for reform in both traditions. Design/methodology/approach This paper operates under qualitative methodological framework and uses secondary sources for analysis. Sources include journal databases, review of cases, classical/medieval Islamic scripts, etc. Findings This paper provides a general comparative study between common law’s principle and practice and Islamic law’s principle to forge a better understanding of fine-tuning existing practice and contribute to the debate on determining the best practices to unify international trade and custom exercise. Common law principle, obviously, holds a historical and traditional reputation as those principles are derived from long years of practice and judicial interpretation. Such historical legal system should accommodate fresh ideas in their repertoire and welcome novel ideas which would positively influence its own practice. This paper affords the freedom to the reader to interpret which general principle is acceptable in terms of contractual obligation. Originality/value Previous works exist on the issue of misrepresentation. However, those are mostly explanations of fraud and deceit in Islamic law or common law. The treatment of silence as affirmative will is seldom touched upon. To the authors’ knowledge, this is the first attempt at contrasting the treatment of silence in common and Islamic law. They have also advocated pluralistic practices and argued for legal reform whereby both traditions can benefit from each other.

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Odundo, Paul Amolloh, and Charles Richard Oyier. "Prof. Burdgetary Allocation and Utilization of Instructional Resources for Science Based Subjects in Secondary Schools in Kenya." International Educational Research 1, no. 1 (June 27, 2018): p33. http://dx.doi.org/10.30560/ier.v1n1p33.

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Instructional resources are educational inputs necessary for raising quality of education across the school system. Planning for instructional resources include setting aside money through budgetary allocation for procurement of resources. An assurance for availability and adequacy of instructional resources require defined sources of funds and standardized procedures with appropriate financial base for prudent utilization. Interaction between policy and practice in budgeting process assures efficient utilization of finance for science instructional resources in schools. The study focussed on identification of gaps within national educational policy framework on budgeting process which influence planning for science instructional resources. Specifically, determining extent to which policy framework supports budgetary allocation, financial resources, standardized procedures and financial accountability in science instructional management. The study adopted frontloading approach, a methodological process that translates (inter)national human rights standards and obligations into the budget proposals required for effective implementation in public policy. The study reviewed legal instruments, publications, reports and documentation on instructional management. Findings indicated that, domesticating ICESCR in Constitution of Kenya (2010) scanty policy guidelines on issues of quality instruction; limited specific provision for budgetary allocation for science instructional resources, as much as FDSE provide no budgetary guidelines on bridging deficits, adherence to legal provision guiding procurement procedures and accountability. The study recommends streamlining of policies to entrench framework support for implementation and monitoring and evaluation of resource allocation for quality of instruction and management.

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Chоvniuk, Yuriy, Petro Cherednichenko, Anna Moskvitina, and Iryna Peftieva. "RESEARCH OF SOURCES OF VIBRATION IN ELEMENTS OF PIPELINES OF HEAT EXCHANGERS AND CONSTRUCTIONS TRANSPORTING HIGH-VISCOSITY LIQUIDS." Urban development and spatial planning, no. 76 (March 1, 2021): 308–19. http://dx.doi.org/10.32347/2076-815x.2021.76.308-319.

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With the signing of the Association Agreement with the EU, Ukraine took a number of obligations to reduce primary energy costs, incl. and in heating, ventilation, air conditioning systems and reduce the energy consumption of production. Along with this, the problem of thermal pollution of the environment, caused by an increase in emissions of greenhouse gases and pollutants into the atmospheric air with exhaust air, also requires a solution. All this requires the design of reliable and efficient energy storage systems, which will not only provide a stable energy supply to consumers, but also increase the energy utilization rate, as well as modernization of production processes and effective methods of cleaning exhaust air before it is released into the atmosphere. A method for studying vibration sources in pipeline elements of heat exchangers and structures transporting high-viscosity liquids, for example, in heat exchangers for charging and discharging heat accumulators, pipelines for transporting concrete solution and pipelines and structural elements for removing a mixture of dirt that is formed in scrubbers when cleaning dirty air with using water droplets from dust. To combat pipeline vibrations, proper design of pipeline systems is of great importance, which makes it possible to influence the hydrodynamic forces in pipelines and structural elements, which are the sources of these vibrations. It is shown that the hydrodynamic forces in pipelines are distributed over their entire inner surface, and in determining them it is useful to follow the path of a number of simplifications. It is useful to go from forces distributed over the surface to forces distributed along the axis of the pipeline by averaging the forces acting along the perimeter of each section. Since the forces along the axis of the pipeline are very unevenly distributed, it has been experimentally shown that the most intense are the hydrodynamic forces in the sections with abrupt changes in the geometry of the channel (the so-called local resistances), therefore, slightly curved sections of a constant cross-section should prevail, since the hydrodynamic forces in them are much less. The coefficients of similarity of the hydrodynamic force have been established, which depend only on the properties of the medium flowing through such channels. The same coefficients of similarity were found for the moments of forces. The spectra of force and characteristic frequencies are determined, where the intensity of the force is high.

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OSTAPCHUK, Victoria. "ANALYSIS OF THE STATE AND PROSPECTS OF FINANCIAL DECENTRALIZATION IN THE TERNOPIL REGION." WORLD OF FINANCE, no. 2(51) (2017): 54–61. http://dx.doi.org/10.35774/sf2017.02.054.

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Introduction. At the present stage, Ukraine is steadfastly concentrating its efforts on fulfilling its international legal obligations, including on issues of development of local and regional democracy. An important role in these processes is played by the reform of local self-government and territorial organization of power in accordance with the basic provisions of the European Charter of Local Self-Government, which has become an integral part of the national legislation in this area. Purpose. The purpose of the study is to analyze the actual revenues of local budget revenues of the Ternopil region as a whole and the combined territorial communities and the city of Ternopil in particular. In addition, the task of analyzing the dynamics of individual sources of local budget revenues and determining the possible problems of budget formation in 2017 is set. Results. Summarizing the study, it should be noted that as a result of the decentralization reform, the system of financing has been changed in the country, and tools have been created that allow local authorities to effectively address and prevent problems on the ground. Conclusion. The further introduction of a decentralization policy should become an effective factor in stabilizing the socio-economic situation, overcoming the financial crisis, overcoming the contradictions between different levels of government, organizing relations between the center, regions and territorial communities on the basis of the division of responsibilities and competences, as well as partnerships in the area of providing citizens Ukraine with state and local benefits, and to increase the efficiency of using budget funds at all levels of government.

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RESHOTA, Volodymyr, Oleh ILNYTSKYI, Maryana SYRKO, and Olena RESHOTA. "Budgetary Funds Management in Ukraine: Constitutional and International Treaties Regulation." Journal of Advanced Research in Law and Economics 11, no. 4 (June 15, 2020): 1345. http://dx.doi.org/10.14505/jarle.v11.4(50).31.

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The article analyzes important meaning of determining the advantages and threats of choosing a dominant domestic (constitutional) or external (international treaties) vector of budgetary funds administration to ensure the certainty of the development direction of the financial, economic and legal system of the states that are still in the stage of formation. The resolution of this task is an integral part of the characteristics of the state’s basic functioning, with the determination of the primacy of the respective sources regulation. The study uses general scientific and special scientific methods, the basis of which is the application of the results of theoretical studies, statistical and other generalized information on the functioning of the legal and financial system of Ukraine. Ukraine recognizes the primacy of international legal regulation, however, if it does not contradict the Constitution. In the context of globalization and threats to identity, special measures shall be applied by the state to protect its financial stability and independence. It is stated in the article that special attention should be paid to normative principles, which shall be reflected in the legislation. Moreover, the article analyzes the acts of soft law in the framework of cooperation with international financial organizations, which differ from ‘ordinary’ treaties, but bear a politically binding component. It is concluded that the international obligations of the state, taken under international treaties in the financial and budgetary sphere, cannot create direct consequences for citizens, but must be realized in the legal system through national law-making.

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Jusuf, Anas, Amir Halid, and Muhammad Amir Arham. "CANE FARMERS COMMUNITY PARTNERSHIP PATTERN WITH PT. PG. GORONTALO." Jambura Agribusiness Journal 1, no. 1 (July 18, 2019): 1–10. http://dx.doi.org/10.37046/jaj.v1i1.2426.

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The study aims to (1) describe the perception of sugarcane farmers in the district was on a partnership with PT PG Gorontalo farmers. (2) describe the factors that influence the success of the partnership program sugarcane farmers in the district was by PT PG Gorontalo. (3) analyze the contribution of sugarcane farmer partnership with PT PG Gorontalo to the income of farmers in the district was. This research is quantitative. Sources of data in this study are primary data from questionnaires to farmers. Data analysis technique used is descriptive analysis, regression and simple regression. These results indicate that (1) The partnership pattern obtained and applied to partnerships sugar cane farmers in the district was by PT PG. Tolangohula namely Gorontalo Province Operational Cooperation patterns Agribusiness (KOA). Farmer partnerships to provide benefits to growers of sugar cane but still less than optimal on the issue of determining the selling price of sugarcane is not appropriate and farmers' rights and obligations of the partner company of farmers not fulfilled in accordance with the terms and agreements. (2) The results of multiple regression analysis about factors that affect the success of the partnership of farmers found that internal factors, external factors, the characteristics of partnership, participation of farmers and supporting components of the partnership jointly significant effect on the success of the partnership program sugarcane growers of the people in the district was the value of the determinant of 63.30%, while it partially only variable that does not pick internal factors have a significant effect. (3) Partnerships sugar cane farmers in the district was by PT PG Gorontalo positive and significant impact on people's income taboo Sugarcane farmers in the district was the positive benefit contribution rate of 0.268 or by 26.8%. This shows that the partnership is very beneficial for farmers' incomes but its implementation still need to be addressed in order to provide a greater contribution to the income of farmers folk taboo.

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Mahyuliza, Mahyuliza, M. Fitri Rahmadana, and Eko Wahyu Nugrahadi. "Analysis of Factors Affecting Taxpayer Compliance Paying Hotel Tax, Restaurant Tax and Entertainment Tax in Medan City." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 1 (January 22, 2021): 563–74. http://dx.doi.org/10.33258/birci.v4i1.1639.

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Regional tax revenue in Medan City as a source of financing has increased quite significantly, therefore local taxes remain the prima donna for financing regional expenditures in Medan City. For the Government of Medan City, although the fiscal capacity that comes from local revenue is still limited, local taxes still play an important role in increasing tax revenue in Medan City. Based on Law Number 28 Year 2011, hotel, restaurant and entertainment tax collection implements a self-assessment system so that taxpayer awareness is a very determining factor for taxpayer compliance in carrying out tax obligations and rights. This study aims 1) to analyze the effect of tax knowledge, service quality, tax audit on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) to analyze the effect of tax knowledge, service quality, tax inspection and taxpayer awareness on taxpayer compliance of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City. The research method used is quantitative research methods. There are two sources of data used, namely primary data and secondary data obtained from the Medan City Revenue Service. The data collection method used was a questionnaire. Sampling was done by accidental sampling. The analytical tool used is descriptive analysis and path diagram analysis. The results of hypothesis testing carried out by path analysis show that 1) tax knowledge, service quality and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) service quality and tax audits have no effect on taxpayer compliance paying hotel, restaurant and entertainment taxes in the city of Medan, while tax knowledge tax inspection and taxpayer awareness have a positive effect on taxpayer compliance paying hotel taxes, restaurant taxes and entertainment taxes in Medan city; because the amount of hotel tax revenue, restaurant tax and entertainment provide a high contribution to local taxes in Medan City.

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Velykanova, Maryna. "Distribution of Risk of Harm in Delictual Responsibility From the Standpoint of Economic Analysis of Law." Journal of the National Academy of Legal Sciences of Ukraine 27, no. 2 (June 27, 2020): 119–30. http://dx.doi.org/10.37635/jnalsu.27(2).2020.119-130.

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Damage to property and (or) non-property rights of persons occurs quite often. The right to compensation for such damage is indisputable. However, civil doctrine ambiguously addresses the issue of risk sharing in tort obligations. Therefore, the purpose of this paper is to discuss approaches to the distribution of risk of harm in delictual responsibility and to determine their effectiveness from an economic and legal standpoint. The paper, based on economic and systematic analysis using dialectical, comparative, logical-dogmatic and other methods, including economics, describes the approaches to determining the purpose of tort law and its ability to ensure effective distribution of risk of harm. It has been proven that tort law can have direct regulatory consequences by restraining behaviour and sharing risks. It is concluded that the task of tort law is the optimal distribution of risk of harm between the perpetrator and the victim and to ensure the implementation of risky activities only if its social value justifies the risk. Based on the economic analysis of tort law, it has been substantiated that the distribution of the risk of damage in tort liability is carried out through the institutions of insurance and liability. Insurance is cost-effective when it comes to compensation for damage. However, only liability, in addition to the function of compensation, can also perform the function of preliminary prevention of harm. Therefore, the risk of causing harm in tort liability is mainly borne by the person who caused the damage. In obligations to compensate for damage caused by a source of increased danger, a person who on the appropriate legal basis (property rights, other property rights, contracts, leases, etc.) owns a vehicle, mechanism, other object, the use, storage or maintenance of which creates an increased danger, bears such risk even in the absence of guilt in causing harm. The grounds for imposing such risk on the victim are his intention or force majeure. It is this approach to the distribution of harm risk in tort liability that is fair and cost-effective and contributes to public well-being

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Wędzik, Andrzej, Tomasz Siewierski, and Michał Szypowski. "The Use of Black-Box Optimization Method for Determination of the Bus Connection Capacity in Electric Power Grid." Energies 13, no. 1 (December 19, 2019): 41. http://dx.doi.org/10.3390/en13010041.

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One of the main tasks of the Power System Operators is to ensure a proper, safe, and trouble-free operation and development of power grids. Growth of power system is inseparably linked to a connection of both renewable and classical new energy sources. For network operators and potential investors, it is essential to know the place and volume of generation capacity that can be connected to the grid. A publication of such data is currently a legal obligation for many operators. This paper proposes a method of determining the bus connection capacity in power grid of any type with the use of black-box optimization. Calculations and analyses were performed with a full, nonlinear model of the analyzed network. Obtained results show the effectiveness of this method for both single and multiple nodes in any configuration. All the constraints relevant for the proper and safe system operation, such as bus voltages, line loads, and short-circuit currents, both in a steady-state and (n-1) contingency states, are taken into consideration. Calculations confirmed the good convergence and repeatability of the method for all three tested computational algorithms. This has also confirmed the possibility of use of open source software to extend the functionality of Siemens PSS®E commercial power system calculation software.

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Hanif, Ahmad. "An Analysis of Poverty Reduction Program Based on the Conditional Cash Transfer (CCT) (A Case of the Family Hope Program Implementation in Pandak Bantul District 2014)." JKAP (Jurnal Kebijakan dan Administrasi Publik) 20, no. 1 (May 20, 2016): 56. http://dx.doi.org/10.22146/jkap.12557.

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The study of this research was an analysis of the public policy implementation concerning on the implementation of the Family Hope Program (PKH) in Pandak, Bantul regency in 2014. The purposes of this study were to investigate: (1) the implementation of the Family Hope Program (PKH), (2) the performance of the Family Hope Program (PKH) and (3) factors that influence the performance of the Family Hope Program (PKH). To investigate the implementation of the Family Hope Program in Pandak, the researcher tried to analyze the processes during its implementation. While to measure the performance of the Family Hope Program in Pandak, the researcher applied policy output indicators approach from Randall B. Ripley. It consists of indicators of access, scope, accountability, be as, promptness of service and suitability of the program needs. The research used a qualitative method by using primary data and secondary data. To collect the data, the researcher used observation, interview and documentary. To analyze the data, the researcher applied inductive data analysis. PKH implementation consists of some the steps, those are: (1) determining the targets, (2) validating and preparing of the initial meeting, (3) the distributing of aid and clustering the participants of PKH,(4) commitments verification, and (5) updating the data. From the various stages taken, there is a problem related to the weaknesses of the validation process, that it is only administratively. The weak validation process leads the determination of the target program became less accurate. Based on the measurement of the policy output indicators showed that the output performance of the Family Hope Program (PKH) in Pandak is low, it can be seen from: 1) aspect of bias, as there are still economically, some established families belonging to the members of PKH; 2) aspects of delivery service (promptness of service) as the lateness of the financial aid disbursement, and 3) aspects of the sustainability of the program with the needs of the target group, the aid criteria or the amount of aid considered to be unfair for each RTSM.The research results also showed five dominant factors toward the performance of the program, namely: 1) the lack of communication with the local village government; 2) the lack of data transparency of the PKH receiver targets; 3) the limitation of the available sources; and 4) the absence of mechanisms and rules controlling the fund spent by RTSM; and 5) the decreased compliance of RTSM in fulfilling the obligations under the rules of the program. According to these factors, there were some recommendations to increase the policy / program to be better, those are: (1) Improving the communication and involving the local village government, (2) Increasing the data transparency of the PKH receiver targets; (3) there should be an audit of the available sources; (4) Social Ministry should issue a new rule and control it to the spending of PKH financial aid by RTSM, and (5) optimizing the functions and the coordination between the supervisors and the local village government to increase the awareness of the poor society in fulfilling the specified obligations in the program.

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Saragih, M. Yoserizal. "Law, Journalistic Profession and Mass Media Ethics." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (May 19, 2021): 2532–40. http://dx.doi.org/10.33258/birci.v4i2.1957.

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In law and mass media studies, morals and ethics are linked to the obligations of journalists, such as; the implementation of journalistic code of ethics in every journalistic activity is subject to legal institutions and regulations to carry out with good etiquette as the provisions in the law, which are a set of principles and rules that have generally been accepted and approved by the public. In this regard, ethical principles for the journalistic profession provide a legal basis for managing news in the media in an orderly manner in the relationship between legal subjects. In developments in media institutions in Indonesia, the aspects of share ownership in the media (leadership), economics and media marketing will greatly determine the ideology that is promoted by the media, where this ideology, if it leads to a political economy approach, will create media actors who are less familiar with communication ethics. Communication ethics here are positioned as mere instruments and become less meaningful in determining program content, program quality and media actors' respect for human rights that are represented by individuals as sources of information. This choice raises communication ethics on media actors who are considered to have experienced a reduction. Media players as a profession have taken a shortcut by referring to the principle of benefit, prioritizing the principle of benefit in its coverage and news, which is also paradoxical with the professional ethics it carries. To make matters worse, the absence of respect for the presumption of innocence in the name of the public's interest in obtaining information will increasingly make the mass media and media actors as dominant persons in reconstructing and manipulating social reality. Up to this point, the choice of the tendency to interpret the political economy approach or the ethical approach, in fact both of them do not have obvious legal implications, all of them are returned to each individual who is involved in activities in mass media institutions.

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Ivanov, Vladimir. "Development Potential of Public and Private Partnership of Southern Russian Regions for Implementing Infrastructural Projects." Regionalnaya ekonomika. Yug Rossii, no. 3 (October 2019): 107–17. http://dx.doi.org/10.15688/re.volsu.2019.3.11.

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The necessary condition determining the steady growth and security of economic development is full functioning and development of infrastructure. The article emphasizes that the observed instability of real expenditures of the federal budget and territorial entities of the Russian Federation for infrastructural industries and also their uneven distribution both from the point of view of the economic sector and the region proved the need of searching non-budgetary sources for encouraging the economic development. Public and private partnership is thought to be a fundamental instrument of private investment attraction. The article states the possibilities of participation of private firms in implementing infrastructural projects in combination with the government support when the integral powers and immanent functions of the state remain. The interests of using this instrument for the government lies in the budget expenditure reduction, increase in their efficiency, implementation of obligations of various character, in particular social ones. For private enterprises these interests are presented by governmental guarantees, the distribution of risks, possibility of participation in long-term projects and attraction of debt financing, political support of the state. Despite the dominating role of the government participation in implementing infrastructural projects, the value of public and private partnership from the point of view of financial security increases every year. The mutually agreed policy and coordination of joint efforts for expanding and mobilizing financial resources and implementing and modernizing infrastructural projects using these funds is expected to become a basis for the interaction of the government and private organizations. The article analyzes the available potential of the regions of Southern Russia in the context of creating conditions for developing public and private partnership for implementing infrastructural projects. The information for this research is the systematized data of the PPP Development Center. The author presents the best examples of implementing infrastructural projects with the attraction of private investments. The paper points out the priority infrastructural projects implemented with the use of the public-private partnership mechanism, which is planned for implementing in the region as well. The assessment of the level of public and private partnership development in the regions under analysis confirmed the increasing potential of the investment attraction for implementing infrastructural projects. On the basis of the analysis of the institutional environment development condition and legal basis, the author makes a conclusion on the decrease of the importance of these factors when determining the rating of regions of Southern Russia in the sphere of public and private partnership and an increase of such an indicator as “Experience of implementing projects”.

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Bucchini, Luca. "Nutrition and health claims in Europe: oils & fats related claims, regulatory and labeling challenges." OCL 26 (2019): 48. http://dx.doi.org/10.1051/ocl/2019041.

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In the European Union, fats and oils in foods are regulated by laws mainly set at the Union level. EU rules on nutrition and health claims are particularly relevant for some fatty acids. Contrary to structure-function claims in the US, in the EU, such claims have to be authorized before use; in the case of omega-3, along with a nutrition claim, a remarkable number of health claims have been authorised based on the essentiality of such fatty acids. Claims related to environmental, social or ethical concerns are not regulated in detail at the EU level. While claims are voluntary information, mandatory rules on labelling also apply to fatty acids, and sometimes create challenges for food businesses. Another piece of legislation, the novel food regulation, is important for new sources of oils and fats. Its scope includes determining the novel food status of foods, and, if required, submitting an application in order to obtain authorisation. Several sources of fatty acids have been authorized as novel foods. Benefits of a novel food application include legal certainty and protection of data, while costs and particularly the length of the process are the main barriers. An assessment of novel food status should also concern new technologies, such as new delivery mechanisms. While several provisions of EU law concern oils and fats, a 2019 regulation not only imposes a 2 g limit (per 100 g of fat) for trans fats not naturally occurring in animal fats, but also creates an obligation to transfer information in the supply chain.

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Junianti, Henny. "TINDAK TUTUR DALAM WACANA BIMBINGAN PRANIKAH DI KANTOR URUSAN AGAMA (KUA) KABUPATEN BALANGAN (SPEECH ACTS IN THE PRE-MARITAL COUNSELING DISCOURSE AT THE OFFICE OF RELIGIOUS AFFAIRS (KUA) OF BALANGAN REGENCY)." JURNAL BAHASA, SASTRA DAN PEMBELAJARANNYA 9, no. 1 (April 16, 2019): 60. http://dx.doi.org/10.20527/jbsp.v9i1.6249.

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AbstractThis study focused on assertive speech acts, directive speech acts, commissive speechacts, expressive speech acts, and declarative speech acts used in pre-marital counselingdiscourse. This research is expected to provide a description of these speech acts. Thisresearch used a qualitative approach. The source of data in this study was the KUAofficials who gave pre-marital counseling in KUA of Balangan. The data collectiontechniques in this research were recording and note-taking. From the results of theresearch, it was concluded that there were five types from Searle of speech acts used ina pre-marital counseling, namely: (1) assertive speech acts in the forms of a)maintaining marriage, b) stating the purpose of marriage, marriage problems, theimportance of marriage certificates, understanding the Board of Advisory, abouthusband and wife, and c) reporting ages of marriage; (2) directive speech acts in theforms of a) suggestions to get married, resolving marriage problems, and formingharmonious marriage, b) asking for forming and fostering sakinah, mawadah,warahmah marriage, and worshiping Allah, c) asking couples for carrying out theduties and obligations as husband and wife, and d) recommending marriage, carryingout duties and obligations of husband, wives, and carrying out joint obligations; (3)commissive speech acts in the form of submitting proposals for a marriage contract; (4)expressive speech acts in the forms of a) thanking prospective brides and grooms, b)congratulating couples, c) regretting if the reasons for marriage, d) apologizing tomarried couples, and e) censuring married couples who did not apply mandi wajib andwives; and (5) declarative speech acts in the form of determining whether the marriagewould be held or not and deciding the marriage of the couples.Key words: speech acts, premarital guidance discourse61AbstrakPenelitian ini memfokuskan pada tindak tutur asertif, ekspresif, dan tindak tuturdeklaratif yang digunakan dalam wacana bimbingan pranikah. Penelitian inidiharapkan dapat memberikan deskripsi tentang tindak tutur tersebut. Penelitian inimenggunakan pendekatan kualitatif. Sumber data dalam penelitian ini adalah dalampetugas KUA yang memberikan bimbingan pranikah di KUA Kabupaten Balangan.Teknik pengumpulan data dalam penelitian ini ialah dengan teknik rekam dan teknikcatat. Dari hasil penelitian, dapat disimpulkan ada lima jenis tindak tutur menurutSearle yang digunakan dalam bimbingan pranikah, yakni: (1) tindak tutur asertifberupa a) mempertahankan rumah tangga, b) menyatakan tujuan menikah, masalahrumah tangga, pentingnya buku nikah, dan tentang suami istri, dan c) melaporkan usiamenikah; (2) tindak tutur direktif berupa a) menyuruh nikah/kawin, menyelesaikanpermasalahan rumah tangga, dan membentuk rumah tangga yang harmonis, b)memohon membentuk dan membina rumah tangga yang sakinah, mawadah, warahmah,dan beribadah kepada Allah Swt., c) menuntut melaksanakan tugas dan kewajibansuami, istri, dan syarat poligami, dan d) menyarankan menikah/kawin, melaksanakantugas dan kewajiban suami, istri, dan kewajiban bersama.; (3) tindak tutur komisifberupa mengajukan usulan melanjutkan, menunda, atau membatalkan akad nikah; (4)tindak tutur ekspresif berupa a) terima kasih pada calon pengantin, b) mengucapkanselamat menempuh hidup baru kepada pasangan pengantin, c) menyesalkan alasanpernikahan, d) permintaan maaf pada pasangan suami istri, dan e) mengecampasangan suami istri tidak melaksanakan mandi wajib dan suka berselisih.; dan (5)tindak tutur deklaratif berupa memutuskan akan berlangsungnyapernikahan/perkawinan dan memutuskan nikah/kawinnya pasangan pengantin.Kata-kata kunci: tindak tutur, wacana bimbingan pranikah

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Afreeportamara, Nindita Widi, and ,. Pujiyono. "HAMBATAN KURATOR DALAM MENYELESAIKAN PIUTANG KOPERASI YANG DIPUTUS PAILIT." Jurnal Hukum dan Pembangunan Ekonomi 7, no. 2 (August 2, 2019): 243. http://dx.doi.org/10.20961/hpe.v7i2.43014.

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Abstract This article discusses the challenges posed by curators in handling bankrupt assets and their solutions. This study uses normative or doctrinal legal research methods that act prescriptively or applied. This study uses sources of primary and secondary legal materials. The analysis technique used is the syllogism method that uses deductive thinking patterns. Based on the results of this study it can be concluded. Curators when settling receivables of cooperatives that are decided bankrupt experience obstacles, namely in terms of regulations in the form of a lack of legal protection for curators and collisions between Law Number 37 of 2004 concerning bankruptcy and postponement of debt repayment obligations Article 9 and Article 16. The Cooperative Management still recognizes cooperative assets and the existence of irresponsible Managers. In the case of the amount of money spent for the Cooperative in a state of loss and unable to pay its debts. Curators have difficulty determining Creditors and there are Fictitious Creditors, the last to approve the funds because they ask the Cooperative that is terminated requires not small amounts of funds Keywords: obstacle; bankruptcy; cooperative; curatorsAbstrak Artikel ini bertujuan untuk mengetahui hambatan-hambatan yang dihadapi oleh kurator dalam mengurus harta pailit beserta solusinya. Penelitian ini menggunakan metode penelitian hukum normatif atau doktrinal yang bersifat preskriptif atau terapan. Penelitian ini menggunakan sumber bahan hukum primer dan sekunder. Teknik analisis yang digunakan yaitu dengan metode silogisme yang menggunakan pola berpikir deduktif. Berdasarkan hasil penelitian ini dapat disimpulkan. Kurator saat menyelesaikan piutang koperasi yang diputus pailit mengalami hambatan-hambatan yaitu dalam hal regulasi berupa kurangnya perlindungan hukum terhadap kurator dan benturan antara Pasal 9 dan Pasal 16 Undang-undang Nomor 37 Tahun 2004 tentang kepailitan dan penundaan kewajiban pembayaran utang. Pengurus Koperasi masih menguasai harta koperasi dan adanya Pengurus yang tidak bertanggung jawab. Dalam hal Jumlah harta yaitu apabila Koperasi dalam keadaan merugi dan tidak dapat membayar utang-utangnya. Kurator kesulitan menentukan Kreditor dan terdapat Kreditur Fiktif ,yang terakhir Ketersediaan dana karena penyelesaian suatu Koperasi yang diputus membutuhkan dana yang tidak sedikit. Kata kunci: hambatan; kepailitan; koperasi; kurator

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Filatova, H., and I. Makarenko. "ASSESSMENT OF THE INTEGRATED DEBT SECURITY INDEX OF UKRAINE." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2020): 158–68. http://dx.doi.org/10.21272/1817-9215.2020.4-18.

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The major problem of the current financial system of Ukraine is the critical condition of public debt. Its formation was unsystematic with operational financing of current budget expenditures that influenced its structure and dynamics. Ensuring the stability of the financial system and keeping the debt burden within safe limits, or at least ensuring its permanence, are Ukraine's debt policy's primary tasks. Simultaneously, the system of debt security indicators is an instrument for assessing the country's financial system's ability to meet its debt obligations. The article provides a list of key indicators of debt security, compares their limits in Ukraine and in world practice. This study is aimed to outline the scientific and methodological approach to determining the state debt security condition. It was developed on the basis of a quantitative assessment of relevant indicators, their further grouping, which allows analyzing the potential threats and sources of instability, predicting their future dynamics, and calculating the integrated debt security index of Ukraine. The main idea of the methodology for assessing the integrated debt security index is to evaluate the country`s debt security level in a certain period as a single summary indicator. Indeed, all threats and destabilizing factors measured by some debt security indicators might be taken into special consideration. However, their cumulative impact provides an overall result and allows assessing the overall debt security level. The analysis of the calculated integrated debt security index will allow timely react to potential threats and neutralize the risks caused by an excessive debt burden. Methods for rationing debt security indicators have been reviewed, taking into account the advantages and disadvantages of each of these methods – the optimal one has been chosen. The study covers the period from 2009 to 2019. The analysis of the debt security dynamics and the integrated index let on concluding that the debt situation in Ukraine is unstable, and there is a significant increase in debt over the past 11 years. Unsatisfactory values of both individual debt security indicators and the integrated index indicate the need for serious attention of public authorities and the need to optimize the management of Ukraine’s debt security in the system of economic security.

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K. V., Nуkolуna. "Legal doctrine as a source of legal argumentation in the process of human rights protection." Almanac of law: The role of legal doctrine in ensuring of human rights 11, no. 11 (August 2020): 175–79. http://dx.doi.org/10.33663/2524-017x-2020-11-31.

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The article is devoted to determining the place of legal doctrine in the system of sources of law and substantiating its importance in the process of protection of human rights as a legitimate basis for legal argumentation. An analysis of current scientific research suggests that today there is no single unified perception of the category of legal doctrine among both legal theorists and law enforcers. The author points out a number of conflicting points that need to be finally resolved. In particular, there is no understanding from which point an idea, concept or view of law can be considered doctrinal. In this case, it is possible to use the experience of Western jurisprudence, which uses a variety of citation indices, which indirectly testifies to the authority of one or another scientific source, as well as informal lists of authoritative among judges of books of lawyers. Also open today is the question of securing binding reference to a specific scientific source by law enforcement entities in the process of reasoning of the decision. According to the author, the doctrine is a source of law in every case where law-makers or law-makers use scientific concepts, ideas, views when making legally significant decisions. The Constitution of Ukraine in Art. 129 by declaring that "the judge is independent and governed by the rule of law", in fact, enshrined the obligation to apply legal doctrine in the law enforcement process. In making its decision, a judge, when substantiating a certain legal position, has the right to refer not only to national legislation, but also to use the results of scientific papers, the findings of the Constitutional Court of Ukraine, etc. At the same time, the problem of recognizing the legitimacy of decisions based on doctrinal approaches is important. Based on the thesis that law is a product of society, an expression of the public perception of justice, then the public will itself will be the primary source of law. No matter which of the official forms of law prevails in a particular legal system, it must be legitimized (recognized) by society, and therefore endowed with a high degree of authority. When analyzing a legal rule, it is necessary to distinguish its textual expression and its actual content. Legal doctrine, as a more dynamic phenomenon than official legal regulation, is able to formulate algorithms for finding the actual content of a rule of law in the context of its application. Given the tendencies in the evolution of legal regulation in the direction of deformation and decentralization, the phenomenon of legal doctrine can be explained using a differentiated approach to sources of law, distinguishing between "hard law" and "soft law" (soft law). By analogy, legal doctrine can be considered as an informal authoritative source of law, which is the intellectual basis of legal thinking and argumentation, formed within the jurisprudence and represents a set of scientifically sound ideas, concepts, views, which formulate effective models and standards for solving current problems of legal practice. Keywords: legal doctrine, human rights, sources of law, legal argumentation.

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Sahfitri, Vivi. "Penentuan Penerimaan Usulan Penelitian Internal Dosen Menggunakan Metode Profile Matching." Jurnal Sisfokom (Sistem Informasi dan Komputer) 9, no. 2 (May 22, 2020): 158. http://dx.doi.org/10.32736/sisfokom.v9i2.802.

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A Lecturer as an educator in Higher Education System has an obligation to fulfill the Tri Dharma University which consists of Education, Research and Community Service. A research, which is a part of the lecturer responsibility, shall be conducted in various activities with the cost coming from a wide range of sources. Bina Darma University through the Research and Community Service Institute has an agenda to administer Internal Research Grants which aim to facilitate and motivate Lecturers in the research activities. The assessment of Research proposal is carried out by a reviewer appointed directly by the institution. The reviewer has a full right to determine whether the proposal would be funded or not. The reviewer's full right may affect the objectivity of assessment by the Reviewer which eventually would influence the final decision. Thus, this research aims to design a system for determining the acceptance of Internal Research proposals, that is by using the implementation of Profile Matching Method. The final result of the study shows that the final value of the research proposal which will get the first rank is the value of the ID PROP007 with the final value 4.55. Meanwhile, the lowest end value is 3.1 obtained by ID PROP004. The assessments criteria contained in the research proposal include abstract, introduction, literature review, research methodology, budget conformance and research schedule.

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Jurica, Karlo, Josip Vrdoljak, and Irena Brčić Karačonji. "Food defence systems as an answer to food terrorism." Archives of Industrial Hygiene and Toxicology 70, no. 4 (December 1, 2019): 232–55. http://dx.doi.org/10.2478/aiht-2019-70-3357.

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AbstractTerrorist attacks on critical infrastructures can cause problems to a national stability and functioning. Food and water supply chains are some of the most important infrastructures, and it is the country’s (government’s) obligation to provide sufficient quantities of food and water to its population. Intentional food contamination can, among other motives, originate from an act of terrorism (with political or ideological motives) with the aim of causing fear (terror) among people. Food defence systems can help assess vulnerabilities, determine mitigation strategies for terrorist attack, estimate risks, and prevent a terrorist attack. Risk assessment and prevention also include control over the production and distribution of potential chemical, biological, radiological or nuclear (CBRN) agents or their related materials. When a terrorist attack occurs, rapid and organised response is essential in terms of determining the type of agent used, managing the diseased, ensuring the functioning of the food and water supply, and the recovery of the infrastructure system under attack. Food defence planning as part of a food counterterrorism strategy should include considerations regarding the global food market and the fact that ingredients are supplied from all over the world (vendor certificates). Preventing terrorist attacks on sources of food and water is a far better option than crisis management once an attack had already been committed, but governments should have a response to any scenario.

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Ayusheeva, I. Z. "Digital Objects of Civil Rights." Lex Russica, no. 7 (July 19, 2021): 32–43. http://dx.doi.org/10.17803/1729-5920.2021.176.7.032-043.

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The paper is devoted to the problem of digitalization of objects of civil rights. In the context of the development of the digital economy, objects are consolidated and reflected in the digital environment. Article 128 of the Civil Code of the Russian Federation sets forth the concept of digital rights. They are defined as property obligations and other rights, which does not allow them to be considered as independent new types of objects of civil rights. The category of digital rights introduced into the legislation does not cover all new objects that appear in the digital environment, which results in appearance of legal relations, in connection with which it is relevant to introduce the category of digital objects into the list of objects of civil rights as an independent type of objects of civil rights or as application of legal regimes of the named objects to new objects. For example, the categories of big data, big user data again make us think about the legal regime of information. Adhering to the understanding that information itself is not an independent type of objects of civil rights, we can conclude that information posted in the digital environment is capable of objectification as an intangible benefit (for example, personal data is an integral part of privacy, other rights enshrined in the legislation), while the owner of this information can transfer the right to use it to other persons. This right can be considered as a property (exclusive) right. The very provision of information can be objectified within the framework of services for its provision. Big data, if it does not contain personal information, can also be covered by a category of publicly available data that can be collected, analyzed, summarized by persons accessing this data legally (for example, from open sources on the Internet). In addition, the paper elucidates the problems of determining the legal regime of so-called virtual objects in the narrow sense (in-game objects, objects of virtual or augmented reality), artificial intelligence and robots created on the basis of artificial intelligence technology. In general, it is concluded that it is possible to extend to digital objects the legal regime of the named objects of civil rights with due regard to the peculiarities of their consolidation in the digital environment

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Ivanytskyi, A. V. "CORRELATION OF FACTORING AGREEMENT WITH CERTAIN TYPES OF CONTRACTS IN UKRAINE." Actual problems of native jurisprudence, no. 4 (August 30, 2019): 45–49. http://dx.doi.org/10.15421/391910.

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The legal construction of a factoring contract has separate features similar to other business agreements. At the same time, factoring is characterized by a number of certain features, which makes it possible to distinguish it as an independent type of economic agreement with its own, specific legal regulation. Doctrinal literature suggests that factoring is not a separate type of obligation, but is instead considered as a subspecies or specific form of other treaties. In order to refute such judgments, we consider it necessary to clarify the difference between factoring agreements and related categories. The article improves the comparative characteristics of the factoring contract and the cession contract – a number of different characteristics are revealed, which allow to differentiate factoring relations from the relations of the cession. Using the comparative method, the differences of the contract of faking from the different types of contracts are investigated on the basis of the subject of contracts, independence, payment, formof conclusion of contracts, legal personality of the parties, sources of legal regulation, complex nature, etc. Further developed the provision on the economic and legal nature of the factoring agreement, which objectively corresponds to its nature, features and characteristic specificity, based on the analyzed theoretical approaches to determining the legal nature of the factoring agreement, foreignexperience, case law and case law international law and the author’s own positions. It is proved that the factoring contract is an independent and complete economic obligation, which has its own characteristic features and features that make it possible to distinguish the factoring contract with similar legal structures. On the basis of a systematic study of the relation of the factoring contract with certain types of contracts, new scientific provisions have been developed, and proposals for improvement of legislation on a number of issues have been substantiated.

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Harun, Harun, David Carter, Abu Taher Mollik, and Yi An. "Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government." Journal of Accounting & Organizational Change 16, no. 1 (February 8, 2020): 145–67. http://dx.doi.org/10.1108/jaoc-10-2019-0105.

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Purpose This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments. Design/methodology/approach The study is based on an intensive analysis of document sources and interview scripts around the institutionalization of RBS by the Indonesian government and uses the adaption of Dillard et al. (2004) institutional model in informing its findings. Findings The authors find that at the national level, the key drivers in RBS adoption were a combination of exogenous economic and coercive pressures and the wish to mimic accounting reforms in developed nations. At the local government level, the internalization of RBS is a response to a legal obligation imposed by the central government. Despite the RBS adoption has strengthened the transparency of local authorities reports – it limits the roles of other members of citizens in determining how local government budgets are allocated. Research limitations/implications The results of the study should be understood in the historical and institutional contexts of organizations observed. Practical implications The authors reinforce the notion that accounting as a business language dominates narratives and conversations surrounding the nature of government reporting and budgeting systems and how resource allocation is formulated and practiced. This should remind policymakers in other developing nations that any implementation of a new accounting technology should consider institutional capacities of public sector organizations and how the new technology benefits the public. Social implications The authors argue that the dominant role of international financial authorities in the policymaking and implementation of RBS challenges the aim of autonomy policies, which grant greater roles for local authorities and citizens in determining the nature of the budgets and operation of local authorities. Originality/value This study extends institutional theory by adapting the Dillard et al. (2004) model in explaining the forces, actors and critical features of a new accounting system adoption by local governments.

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Witzleb, Normann. "Monetary remedies for breach of confidence in privacy cases." Legal Studies 27, no. 3 (September 2007): 430–64. http://dx.doi.org/10.1111/j.1748-121x.2007.00058.x.

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In Campbell v MGN Ltd, the House of Lords endorsed an expansive interpretation of the breach of confidence action to protect privacy interests. The scope and content of this transformed cause of action have already been subject to considerable judicial consideration and academic discussion. This paper focuses on the remedial consequences of privacy breaches. It undertakes an analysis of the principles which govern awards for pecuniary and non-pecuniary loss, the availability of gain-based relief, in particular an account of profits, and exemplary damages.Even in its traditional scope, the monetary remedies for breach of confidence raise complex issues, mainly resulting from the fact that this doctrine draws on multiple jurisdictional sources such as equity, contract and property law. The difficulties of determining the appropriate remedial principles are now compounded by the fact that English law also aims to integrate its obligation to protect the right to privacy under Art 8 of the European Convention for the Protection of Human Rights and Fundamental Freedoms 1950 into the conceptual framework of the breach of confidence action.The analysis provided in this paper supports the contention that not only the scope of the cause of action but also important remedial issues are likely to remain in doubt until the wrong of ‘misuse of private information’ is freed from the constraints of the traditional action for breach of confidence. A separate tort would be able to deal more coherently and comprehensively with all wrongs commonly regarded as privacy breaches.

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Tursunova, Olmos Fayzievna. "CONSUMER RIGHTS AND OBLIGATIONS IN ISLAMIC SOURCES." CURRENT RESEARCH JOURNAL OF PEDAGOGICS 02, no. 05 (May 30, 2021): 63–66. http://dx.doi.org/10.37547/pedagogics-crjp-02-05-12.

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Hester, D. Micah. "Determining Death and the Scope of Medical Obligations." American Journal of Bioethics 20, no. 6 (May 22, 2020): 37–39. http://dx.doi.org/10.1080/15265161.2020.1754502.

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Hernoko, Agus Yudha, Ghansham Anand, and Fiska Silvia Raden Roro. "Method Determining the Contents of the Contract." Hasanuddin Law Review 3, no. 1 (March 30, 2017): 91. http://dx.doi.org/10.20956/halrev.v3i1.947.

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The contents of the contract are primarily determined by what the real mutually agreed upon by the parties. By interpreting some certain statements, in this case to determine its meaning, to be clear based on what the parties committed themselves. Why is the interpretation required? In facts, on the many cases provided a valuable lesson, how many commercial disputes arise when the performance of the contract. The dispute begins when the parties have a different understanding of the statement that they use in the contract. Indeed, businesses are very familiar with the business processes that they do, but at the time of the business process are set forth in the contract language and designed by those who do not understand the legal aspects of the contract, the contract can be ascertained open possibility for disputes. The power of contract binding (the contents of the agreement) toward to the characteristic and the wide spectrum of the rights and obligations contractually, basically a contract represents the power of performance among others in order implementing the rights and obligations of the parties. As an instrument to understand the contract, the method of determining the content of the contract (e.g., through interpretation, autonomous and heteronomous factors), further can be used to assess the reciprocation of rights and obligations in a meaningful and proportional contractual relationship.

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Goncharova, A. V. "Determining the responsibilities of inheritors." Legal horizons, no. 26 (2021): 30–34. http://dx.doi.org/10.21272/legalhorizons.2021.i26.p30.

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Like subjective rights, responsibilities are part of the legal status of the individual. In the theory of state and law, duty is understood as a measure of proper conduct established by law. The peculiarity of the responsibilities of the heir is that at the time of acceptance of the inheritance, the heir passes not only the asset but also the liability. The heir who inherited the heir is liable for the debts of the testator. The exercise of the right to inherit primarily consists in the fact that the heir has the right to accept the inheritance or to refuse it. At the same time, it is not allowed to accept an inheritance with a condition or with any reservation. At the heart of the realization of the right to inherit - the will of the heir. The heir decides to accept the inheritance, to refuse it or not to accept the inheritance, based on their own interests. The freedom to renounce the inheritance is also manifested in the choice of the method of renunciation: either in favor of a particular heir, or without specifying such. At the time of death, the testator ceases to be the subject of any relationship, loses subjective rights and obligations. In turn, the heirs acquire property rights and subjective rights and obligations only with the passage of time. It is not possible to inherit only rights without fulfilling the obligations arising from the acceptance of the inheritance. It is also not possible to transfer the performance of one's duties to another person in order to be able to exercise one's inheritance right. To the heirs pass not only the rights of the testator, but also his responsibilities (translational succession), even if they were not specified in the will, because the inheritance is a universal succession. In universal succession, the whole set of rights and responsibilities of the testator's predecessor passes to the heir, except those that are closely related to the testator's personality. In this case, all components of this set belonging to the testator are transferred to a single act.

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Nasution, Ulfa Ramadhani, and Syarif Husein Pohan. "Kedudukan Seorang Istri Sebagai Pencari Nafkah Utama Dalam Keluarga: Studi Di Desa Aek Lancat, Lubuk Barumun, Padang Lawas, Sumatera Utara." Jurnal Kajian Islam Interdisipliner 6, no. 1 (June 8, 2021): 51. http://dx.doi.org/10.14421/jkii.v6i1.1128.

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Rumah tangga tidak bisa dilepaskan dari kesadaran suami-istri dalam memahami peran dalam keluarga. Suami dan istri berperan aktif guna melaksanakan kewajiban masing-masing. Suami aktif dalam ranah produksi (publik, pencari nafkah utama) dan istri lebih aktif dalam reproduksi (domestik, pengurus keluarga). Faktanya dalam masyarakat tidak jarang ditemukan seorang istri yang aktif dalam ranah publik dan juga menjadi pencari nafkah utama dalam keluarga. Kedudukan suami sebagai sumber nafkah utama digantikan oleh istri, sehingga peran istri tidak hanya berkutat perihal reproduksi dan domestik, namun juga sebagai pencari nafkah. Fenomena istri berperan ganda tersebut diantaranya dapat ditemui di Desa Aek Lancat Kecamatan Lubuk Barumun, Kabupaten Padang Lawas Provinsi Sumatera Utara. Penelitian ini bertujuan untuk menjawab alasan mengapa istri menjadi pencari nafkah utama dalam masyarakat di Desa Aek Lancat dan apakah implikasi seorang istri sebagai pencari nafkah pada keluarga di desa tersebut. Penelitian ini menggunakan pendekatan sosiologis berdasarkan pada wacana keagamaan, khususnya perihal hukum keluarga yang dilihat sebagai inti permasalahan dalam masyarakat, dengan menggunakan teori konstruksi sosial oleh Peter L. Berger guna memahami pola hidup masyarakat di Desa Aek Lancat terkait kedudukan istri sebagai pencari nafkah utama dalam rumah tangga, dan melihat perkembangan interaksi antara suami-istri, istri lebih mendominasi sebagai pencari nafkah utama di dalam keluarga. Kemudian penelitian ini juga melibatkan teori gender dengan menitik beratkan pada konsep nature dan nurture. Penelitian bersifat deskriptif-analisis ini menggunakan metode kualitatif, sumber data ditemukan melalui observasi, dokumentasi, dan wawancara dengan menentukan informan melalui teknik snowball sampling, kemudian data dianalisis menggunakan teknik: collecting, display, verification dan concluding. [The household cannot be separated from the awareness of husband and wife in understanding their role in the family. Husband and wife play an active role in carrying out their respective obligations. The husband is active in the production sector (public, main breadwinner) and the wife is more active in the reproductive sector (domestic, family caretakers). However, the fact is that it is not uncommon to find a wife who is active in the public sphere and is also the main breadwinner in the family. The position of the husband as the main source of income is replaced by the wife, so the role of the wife is not only struggling with reproduction and domestic matters. The wife's multiple role phenomenon can be found in Aek Lancat Village, Lubuk Barumun District, Padang Lawas Regency, North Sumatra Province. This study aims to answer the reasons why the wife becomes the main breadwinner in the community in Aek Lancat Village and what are the implications of a wife as breadwinner to the family. This study uses a sociological approach based on religious discourse, especially regarding family law which is seen as the core problem in society, using Social Construction theory by Peter L. Barger to understand the lifestyle of the community in Aek Lancat Village related to the position of the wife as the main breadwinner, and observe the development of interactions between husband and wife where the wife is more dominant as the main breadwinner in the family. Then this research also involves Gender theory by focusing on the concepts of Nature and Nurture. This descriptive-analytic study uses qualitative methods, where data sources are found through observation, documentation and interviews, by determining informants through snowball sampling techniques, then the data are analyzed using: collecting, display, verification and concluding techniques.]

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Sider, Theodore. "Sorensen on Unknowable Obligations." Utilitas 7, no. 2 (November 1995): 273–79. http://dx.doi.org/10.1017/s0953820800002089.

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Vagueness in the phrase ‘can know’ aside, the principle of (Access) An act is obligatory only if its agent can know that it is obligatory is an important principle, worthy of serious scrutiny. Its truth or falsity bears on the question of whether moral rightness, obligatoriness, etc., are a matter of factors ‘internal’ to an agent (such as motives and beliefs), or whether ‘external’ factors (such as consequences) are relevant to determining the moral normative status of acts. Moreover, Access enjoys considerable intuitive support. If I destroy Greensboro in Professor Sorensen's example by pushing the wrong button, I seem to have a good excuse to give to anyone who would accuse me of wrongdoing: ‘I had no way of knowing that this action would be wrong!’ But if I have a good excuse, then pushing the button does not seem wrong; and if that action is not wrong, then I had no obligation to refrain from pushing that button.

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Juita, Florentina, Mas`ad Mas`ad, and Arif Arif. "Peran Perempuan Pedagang Sayur Keliling Dalam Menopang Ekonomi Keluarga Pada Masa Pandemi COVID-19 di Kelurahan Pagesangan Kecamatan Mataram Kota Mataram." CIVICUS : Pendidikan-Penelitian-Pengabdian Pendidikan Pancasila dan Kewarganegaraan 8, no. 2 (October 12, 2020): 100. http://dx.doi.org/10.31764/civicus.v8i2.2916.

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Kehidupan manusia tidak terlepas dari aspek ekonomi dimana kebutuhan itu selalu bertambah dari waktu ke waktu sesuai dengan tuntutan hidup manusia termasuk Pada Masa Pandemi COVID-19 Menyikapi kondisi ekonomi yang semakin tinggi maka yang berperan untuk mencari nafkah rumah tangga bukan saja laki-laki tetapi juga perempuan. Peneliatian ini bertujuan: untuk mengetahui peran perempuan pedagang sayur keliling dalam menopang ekonomi keluarga Pada Masa PandemiCOVID-19di kelurahan Pagesangan Kecamatan Mataram Kota Mataram, apa saja kendala yang dihadapi perempuan pedagang sayur keliling dalam menopang ekonomi keluarga Pada Masa Pandemi COVID-19 di kelurahan Pagesangan Kecamatan Mataram Kota Mataram. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Metode penentuan informan adalah purposive sampling. informan dalam penelitian ini adalah informan kunci dan informan biasa. Metode pengumpulan data yang digunakan adalah metode observasi, metode wawancara dan metode dokumentasi. Jenis data kualitatif. Sumber data yaitu data primer dan data sekunder. Instrumen dalam penelitian ini adalah peneliti itu sendiri. Metode analisa data yaitu, data reduction (data reduksi), data display (Penyajian Data), dan conclusion drawing/verification. Hasil penelitian menunjukkan bahwa; perempuan pedagang sayur keliling selain aktif dalam melakukan pekerjaannya menjual sayur keliling mereka juga tidak meninggalkan kewajibannya sebagai ibu rumah tangga, dengan itu perempuan-permpuan pedagang ini mampu membantu menopang ekonomi keluarganya pada masa pandemi Covid-19, walaupun penghasilan di antara perempuan pedagang sayur ini berbeda-beda. Adapun kendala yang dihadapi perempuan pedagang sayur keliling diantaranya: terbatasnya modal usaha, tingkat persaingan, transportasi, faktor pendidikan dan faktor alam. Human life is inseparable from the economic aspect where the need always increases from time to time in accordance with the demands of human life, including during the COVID-19 Pandemic. . This research aims: to determine the role of women mobile vegetable traders in supporting the family economy during the Pandemic Covid-19 in Pagesangan, Mataram, Mataram City, what are the obstacles faced by women vegetable traders in supporting the family economy during the COVID-19 Pandemic in Pagesangan sub-district, District Mataram Mataram City. The method used in this research is descriptive method with a qualitative approach. The method of determining informants is purposive sampling. The informants in this study were key informants and regular informants. The data collection method used was the observation method, interview method and documentation method. Types of qualitative data. Data sources are primary data and secondary data. The instrument in this study is the researcher himself. Data analysis methods are data reduction, data display, and conclusion drawing / verification. The results showed that; Besides being active in doing their work to sell mobile vegetables, women who sell mobile vegetables do not abandon their obligations as housewives, with that these women traders are able to help support their family's economy during the Covid-19 pandemic, even though the income among these women vegetable traders is different. -different. The obstacles faced by women who are mobile vegetable traders include: limited business capital, level of competition, transportation, educational factors and natural factors.

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Venetska, Maryna. "Terms of fulfillment of the contractual obligation: law enforcement problems." Yearly journal of scientific articles “Pravova derzhava”, no. 32 (2021): 330–40. http://dx.doi.org/10.33663/0869-2491-2021-32-330-340.

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The article is devoted to the issues of legal regulation and law enforcement practice of determining the terms of performance and termination of contractual obligations, in particular, given the ambiguity of interpretation in practice of terms of termination of contract and terms of termination of obligations, including security. The urgency of the problem lies in the ambiguity of the interpretation in practice of the terms of termination of the contract and the terms of termination of obligations, which, as can be seen, is a consequence of the insufficiently successful legal regulation of this issue by law. The issue of extension of the obligation after the expiration of the contract is analyzed from the standpoint that the contract and the obligation are not identical concepts. Contracts are the basis for the occurrence and form of existence of obligations, which simultaneously constitute the content of the contract, but the civil obligation is not covered only by the concept of contract. Discussion issues of certainty of the period (moment) of execution are considered, as the civil turnover is aware of the obligations with a definite and indefinite term (term) of execution, terms of fulfillment of obligations with regular payments. The problematic issues of determining the terms of fulfillment of security obligations, in particular, guarantees, are also analyzed. The practice of application by courts of the provisions of the legislation on the terms of fulfillment of contractual obligations has been analyzed and a number of proposals have been made to improve the current civil legislation.

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Puspitarani, Putri, and Supeni Anggraeni Mapuasari. "DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?" Jurnal Muara Ilmu Ekonomi dan Bisnis 4, no. 2 (June 11, 2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.

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Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk menguraikan logika hipotesis, riset ini menggunakan teori disonansi kognitif. Auditor tentu mengalami berbagai dinamika dalam menjalankan tugasnya. Dinamika ini terkadang mengandung ketidaksesuaian antara kognisi yang dimilikinya dengan apa yang ditemukannya. Dalam kondisi tersebut, penelitian ini menduga bahwa auditor yang memiliki rasa independensi yang tinggi akan lebih mampu menghasilkan kualitas audit yang baik. Auditor dengan skeptisme yang semakin tinggi tentu akan mau untuk mengeluarkan upaya tambahan demi meraih kualitas audit yang sesuai. Sementara itu, profesionalisme mampu mendukung kemantapan auditor dalam mengupayakan kualitas audit yang tinggi. Dengan menggunakan metode survei yang disebarkan pada para auditor di kantor akuntan publik di kota jakarta, riset ini menemukan bahwa independensi, skeptisme, dan profesionalisme secara signifikan mendukung persepsi kualitas audit. Ini artinya, kantor akuntan publik dapat mempertimbangkan faktor-faktor ini dalam perumusan kebijakan rekrutmen dan pelatihan. This research presents empirical evidence of the factors that influence audit quality sourced from auditor cognition. Cognition factors tested included independence, skepticism, and professionalism. Independence is defined as the auditor's willingness to be neutral and not biased in making decisions. Skepticism is the auditor's willingness to question and carry out additional audit procedures when there is doubt in determining audit considerations. Professionalism represents the auditor's understanding and attitude towards his rights and obligations governed by professional organizations. To outline the logic of the hypothesis, this research uses the theory of cognitive dissonance. Auditors naturally experience various dynamics in carrying out their duties. This dynamic sometimes contains a mismatch between the cognition it has and what it finds. Under these conditions, this study suspects that auditors who have a high sense of independence will be better able to produce good audit quality. Auditors with increasing skepticism will certainly want to spend additional effort to achieve appropriate audit quality. Meanwhile, professionalism can support the stability of auditors in seeking high audit quality. Using a survey method distributed to auditors at public accounting firms in Jakarta, this research found that independence, skepticism, and professionalism significantly support the perception of audit quality.

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Cooper, Gordon R. J., and Rob C. Whitehead. "Determining the distance to magnetic sources." GEOPHYSICS 81, no. 2 (February 18, 2016): J39—J48. http://dx.doi.org/10.1190/geo-2015-0142.1.

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Cooper, Gordon R. J., and Rob C. Whitehead. "Determining the distance to magnetic sources." GEOPHYSICS 81, no. 2 (March 1, 2016): J25—J34. http://dx.doi.org/10.1190/geo2015-0142.1.

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The distance to sources of magnetic field anomalies of a known structural index can be determined by using ratios of the analytic signal amplitudes ([Formula: see text]) of different orders, and this can be performed in several different ways. Local minima of the distance correspond to the source depth. If an incorrect structural index has been used, then the different methods will yield different depths. Hence, a comparison of the results obtained from the different methods can help us to differentiate between valid and invalid source depths. These methods are computationally straightforward, and in some of the methods, the orders of the [Formula: see text] that are used can be chosen based on the noise level of the data. Some approaches that do not require the a priori specification of the structural index of the source are introduced, including methods that use data from two different altitudes (obtained by vertical continuation). We have applied the methods to aeromagnetic data sets from the Giyani and Kuruman regions of South Africa with plausible results.

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Dekker, Henri C., Tom Groot, and Martijn Schoute. "Determining Performance Targets." Behavioral Research in Accounting 24, no. 2 (January 1, 2012): 21–46. http://dx.doi.org/10.2308/bria-50097.

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ABSTRACT Performance targets direct organizational participants toward firm strategy, provide guidance for allocating effort, and induce effort toward performance goals. Key aspects of the setting of performance targets are how specific they should be and at which levels they should be set. We develop a structural model that aims to explain the specificity of targets set for subordinate managers and the information sources used to set target levels for defined performance dimensions, which sources include past performance, future planning, and benchmarking information. An analysis of 364 survey responses provides support for our expectations that both target specificity and the use of information sources to determine target levels vary with firms' environmental dynamism and task uncertainty, and with the intensity of financial incentives provided to subordinate managers. In addition, the results show that in response to these contextual variables, firms typically combine information sources to determine adequate target levels, instead of treating them as substitutes.

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Mayer, Benoit. "International Law Obligations Arising in relation to Nationally Determined Contributions." Transnational Environmental Law 7, no. 2 (July 2018): 251–75. http://dx.doi.org/10.1017/s2047102518000110.

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AbstractThis article analyzes the international law obligations that arise in relation to nationally determined contributions (NDCs). It argues that distinct and concurrent obligations arise from two separate sources. On the one hand, treaty obligations arise under the Paris Agreement, which imposes an obligation of conduct on parties: they must take adequate measures towards the realization of the mitigation targets contained in their NDCs. On the other hand, communications such as NDCs may constitute unilateral declarations that also create legal obligations. These unilateral declarations impose obligations of various types, which may extend beyond mitigation. For example, they may specify measures of implementation or demand the achievement of a particular result. The potential ‘double-bindingness’ of NDCs should be a central consideration in the interpretation of international law obligations regarding climate change.

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Abdulla O'g'li, Abdullayev Nurulla. "National And Foreign Experience In Determining The Conclusion Of Civil Law Contracts." American Journal of Political Science Law and Criminology 3, no. 05 (May 19, 2021): 22–28. http://dx.doi.org/10.37547/tajpslc/volume03issue05-04.

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The emergence of rights and obligations between citizens and legal entities is based on a specific event or phenomenon. Such events are called legal facts in civil law. Article 8 of the Civil Code of the Republic of Uzbekistan lists the types of such legal facts, according to which civil rights and duties arise from contracts and other agreements provided by law, as well as from contracts and other agreements that do not contradict the law. The contract and its structure are the basis for the creation of civil rights and obligations as a legal fact. The conclusion of a contract is primarily an expression of the will of the parties. [3] This article describes in detail the concept of contract and its importance in the context of market relations, the types and content of contracts, the conclusion of contracts, freedom of contract.

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Kwartnik-Pruc, Anita. "Merger and Division - A Case Study." Real Estate Management and Valuation 21, no. 2 (June 1, 2013): 37–44. http://dx.doi.org/10.2478/remav-2013-0015.

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Abstract Administrative proceedings regarding the approval of a draft property division are governed by the provisions of the Real Estate Management Act. On 22 September 2004, under the provisions of the Act of 28 November 2003 amending the Real Estate Management Act as well as some other acts (Journal of Laws No. 141, item. 1492), the text of the Real Estate Management Act was supplemented with article 98 b, which states that “the owners or perpetual users of the properties shaped in a way that hinders their rational development may submit a joint application on their merger and re-division into parcels of land, if they are entitled to uniform rights to those properties”. This provision introduces detailed regulations regarding the necessary conditions for a merger and division: a commitment to carry out an exchange procedure in the form of a notarial deed, uniformity of the rights to the property, a conditional decision to approve the merger and division, and the need to convey the rights to the property within the date specified in the decision. Municipalities encourage this type of activity, that is conducting local mergers and divisions, because it does not engage them directly. The municipality does not finance these proceedings and there is no obligation to build the necessary technical infrastructure, as is the case in the event of a merger and division of a property. Problems with the implementation of merger and division procedures contained in the example analyzed in this article prompted the author to a deeper analysis of the regulations of article 98b of the Act on Real Estate Management, which revealed them to be insufficient. The legislature assumed that a property is created as a result of a merger, which will then be divided into plots of land. However, a merger implemented in such a way, at an intermediate stage, results in the emergence of a plot of land labeled as one record parcel, the individual parts of which belong to different entities and are disclosed in different land and mortgage registers. The plot is recorded both in the mortgage register and in the land registry. Based on the analysis of a specific case, practical problems were presented, regarding determining the content of the regulation and the decision issued during administrative proceedings, associated with the formulation of a notarial deed of the obligation to carry out the exchange procedure and the exchange itself as well as the disclosure of the merger and division in land and mortgage registers. Sources of the problems were identified and supplementation of insufficient legal regulations was proposed.

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Journal articles on the topic 'Sources for determining obligations'

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