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Journal articles on the topic 'Taxes Consolidation Act'

Author: Grafiati

Published: 27 July 2024

Last updated: 31 July 2025

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1

Schmidt, Christoph M., and Torsten Schmidt. "Nach der Krise ist vor der Krise – für eine rasche Konsolidierung der öffentlichen Haushalte." Zeitschrift für Wirtschaftspolitik 70, no. 1 (2021): 51–59. http://dx.doi.org/10.1515/zfwp-2021-2047.

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Abstract Public debt has increased significantly in the wake of the Corona crisis. In order to remain able to act, public budgets must be consolidated in the coming years. However, no special measures are necessary for this, especially no new taxes. Due to the consolidation of the past years, the debt-to-GDP ratio will probably not exceed the level it reached during the financial crisis. Current policy impulses have been set on the expenditure side. Correspondingly, consolidation should emphasize the reduction of expenditures. An increase of revenues should only be considered, if the measures

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2

Kawadia, Ganesh, and Ankit Kumar Suryawanshi. "Fiscal Consolidation in Madhya Pradesh and Chhattisgarh during 2001 to 2019." Global Business & Economics Anthology 1, March 2022 (2022): 38–45. http://dx.doi.org/10.47341/gbea.22033.

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This paper looks into fiscal consolidation in India's heartland states of Madhya Pradesh and Chhattisgarh following their separation from 2001 to 2019. The study examines the trends in states' budget deficits, public spending, debt, and revenue collection to meet FRBMA, 2003 fiscal targets. According to the analysis, both states achieved fiscal consolidation after an initial hiccup during the period. The states adhered to the fiscal targets established by the FRBM Act of 2003 and various finance commissions. In Madhya Pradesh and Chhattisgarh, the gap between revenue receipts and revenue expen

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3

Chotia, Varun. "The impact of fiscal consolidation and economic growth on debt: Evidence from India." Ekonomski anali 64, no. 222 (2019): 63–80. http://dx.doi.org/10.2298/eka1922063c.

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This paper analyses the challenges debt reduction faces as a result of fiscal consolidation and the effect of growth on India?s debt ratio. Simulations are conducted based on India?s current revenue and debt levels and project different cases of fiscal tightening and their effect on changes in debt stock with respect to the change in GDP, i.e., changes in the debt ratio. The estimates for multipliers that are used in the Structural Vector Auto Regression (SVAR) model are obtained empirically by giving shocks to fiscal instruments such as expenditure and taxes. A non-technical approach to the S

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Rai, Pooja Yashwanth, and Dr Arvind Saxena. "A Review of Direct Taxation in India: Evolution, Challenges, and Reform Initiatives." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 04 (2024): 1–8. https://doi.org/10.55041/ijsrem29162.

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India's direct tax regime has been a critical pillar in the country’s fiscal architecture, playing a central role in revenue mobilization, economic regulation, and social equity. Since independence, the structure and administration of direct taxes—including income tax, corporate tax, and capital gains tax—have undergone extensive reforms to align with changing macroeconomic conditions and global best practices. This review paper presents a detailed analysis of the evolution, challenges, and reform initiatives in India's direct taxation framework. Beginning with the pre-independence rudimentary

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Vasiliev, AA, and AE Kanakova. "The "Grant" Category as a Legal Homonym." Science Governance and Scientometrics 18, no. 1 (2023): 88–105. https://doi.org/10.33873/2686-6706.2023.18-1.88-105.

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<strong>Introduction. </strong>The need for precise and high-quality legal regulation of the scientific sphere is predetermined by the current reality and the Russian Federation's public policy. Nevertheless, despite the significance of this direction, the current legal system and legal science still contain mistakes, gaps, and inconsistencies that cause discrepancies in the views and legal provisions on scientific matters. The lack of a precise definition of the "grant" legal category is one of the theoretical issues that negatively affect the law-application field.&nb

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6

Kim, Nam Wook. "Legal solutions for fostering sound local finances." National Public Law Review 21, no. 1 (2025): 51–85. https://doi.org/10.46751/nplak.2025.21.1.51.

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The aging of low birth rates, the movement of the population to the metropolitan area and large cities, and the lack of jobs are causing problems along with the reduction of the local population. Local governments' financial independence and social overhead capital are decreasing, while social welfare expenses are continuously increasing. Local governments with guaranteed autonomy under the constitution shall secure independent resources to sustainably carry out the welfare of local residents and respond to the administrative demands of residents, secure the safety and efficiency of local fina

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Tasalov, K. A. "Legal problems of the Russian concept of risk-oriented approach in the area of taxation." Actual Problems of Russian Law, no. 4 (May 30, 2019): 55–61. http://dx.doi.org/10.17803/1994-1471.2019.101.4.055-061.

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A risk-oriented approach used by the Russian tax authorities for planning control activities contains a number of shortcomings that reduce its effectiveness in terms of encouraging compliance. The stages of the risk assessment process are reflected in various legal instruments that are not integrated into any system. The legal mechanism established by the tax authorities at the subordinate level to assess risks creates a prerequisite for violation of the principles of the taxes and fees legislation. This flaw is caused by the lack of differentiation of risk criteria, which leads to the interve

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8

Sokov, Ilya. "The US Climate Agenda as an Opportunity for American Society’s Socio-Political Transformation." Vestnik Volgogradskogo gosudarstvennogo universiteta. Serija 4. Istorija. Regionovedenie. Mezhdunarodnye otnoshenija, no. 3 (June 2023): 85–96. http://dx.doi.org/10.15688/jvolsu4.2023.3.8.

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The article’s introduction includes a justification of the climate policy’s dependence and socioeconomic transformation in American society. The research’s purpose is to substantiate that the climate crisis is a complex infrastructural issue that requires solutions from all institutions and spheres of American society to achieve sustainable development and leadership. The article’s materials consist of international treaties, laws, and protocols that are adopted by the US Congress, the US government’s orders and plans, US politicians’ speeches and correspondence, research articles and monograp

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9

Vdovichena, L. "Methodology of tax consultation in the aspect of activity theory of law-enforcement." Analytical and Comparative Jurisprudence, no. 3 (September 28, 2022): 156–61. http://dx.doi.org/10.24144/2788-6018.2022.03.28.

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Tax reforms contributed to the recognition and consolidation of the institute of the tax consultations. This created the need to research new relationships between controlling tax authorities and taxpayers, as well as solving problems of legal regulation of their status at the level of industry legislation. The law-making methodology of tax consultations is of considerable interest, in particular through the prism of activity theory in law-enforcement. The application of the activity approach to the problems of modern tax law is inextricably linked with the trend of anthropologizing tax legal

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10

CZESAK-STARŻYK, Joanna Magdalena. "Concentration of entrepreneurs on the pharmaceutical market: selected issues." Central and Eastern European Journal of Management and Economics 5, no. 2 (2018): 257. http://dx.doi.org/10.29015/ceejme.631.

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Aim:The article has been selected due to the need to determine the legal basis for the consolidation of entrepreneurs on the pharmaceutical market and to identify the difference from the common pattern established by the regulations set forth in the Competition and Consumer Protection Act dated 16 February 2007. The selection of an enactment (the Competition and Consumer Protection Act or the Pharmaceutical Law Act) as the appropriate basis for ruling shapes the legal status of an entrepreneur on the pharmaceutical market, in particular with respect to selecting specific remedies. Design / Res

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11

Lozovskaya, Tatyana. "Features of the legal consolidation of the concept of "insignificant act" in the criminal legislation of Mongolia." nauka.me, no. 1 (2021): 81. http://dx.doi.org/10.18254/s241328880015949-7.

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The article examines the features of the legal regulation of the concept of &quot;insignificant act&quot; in accordance with the criminal legislation of Mongolia. According to the author, it is necessary to supplement the current Criminal Code of the Russian Federation with a provision that takes into account the danger of an individual when qualifying an act as insignificant to fill the identified gap in law.

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12

Naveed-ul-Haq, Naveed-ul-Haq. "Understanding the Nitty-Gritty of Up-to-Date of Pakistan’s Customs Act, 1969." Frontiers in Law 2 (August 2, 2023): 72–81. http://dx.doi.org/10.6000/2817-2302.2023.02.09.

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Pakistan’s Customs Act, 1969 was enacted consolidating and amending the various laws on Customs. There are mainly six methods of valuation of goods including transaction value method, identical goods method, similar goods method, deductive methods, computed method and fall back method. Under Section 79 of the Act, Goods Declaration is filed duly supported by various documents for assessment of leviable duty and taxes. In case of misdeclaration, untrue statement or error etc. section 32 comes into play. Search Warrant is to be obtained by the Gazetted Officer of Customs from the Judicial Magist

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13

Momen, Md Nurul, Harsha S., and Debobrata Das. "Mediated democracy and internet shutdown in India." Journal of Information, Communication and Ethics in Society 19, no. 2 (2020): 222–35. http://dx.doi.org/10.1108/jices-07-2020-0075.

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Purpose This paper aims to highlight the very recent cases of internet shutdown during the creation of Union territory of Jammu and Kashmir and enactment of Citizenship Amendment Act and the detention under Section 66 (A) of Information Technology Act 2000. Design/methodology/approach This study takes up a broad explorative discussion of the challenges posed to the consolidation of democracy in India due to frequent internet shutdowns for online communication and social media usages. Findings As findings, it is narrated that due to politically motivated reasons, India compromises its commitmen

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14

Созинов, Алексей А., Игорь О. Александров, Александр Г. Горкин, Татьяна Н. Греченко та Юрий И. Александров. "Консолидация, реконсолидация памяти, угашение и забывание: обзор литературы". Российский психологический журнал 20, № 3 (2023): 131–56. https://doi.org/10.21702/rpj.2023.3.7.

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Introduction. To study the regularities of formation of individual experience we summarize the results of research in consolidation, reconsolidation of memory, extinction and forgetting within a unified idea that considers them in the frames of systems psychophysiology as manifestations of two coordinated processes: formation of new experience and modification of previously formed experience. Theoretical Justification. Within the framework of the theory of functional systems, it had been proposed that systemogenesis also takes place in adults, since the formation of a new behavioral act is the

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15

Pylypiv, R. M., and L. Yu Veselova. "Combating corruption offenses and offenses related to corruption through the consolidation of Ukrainian society." Uzhhorod National University Herald. Series: Law 3, no. 84 (2024): 30–35. http://dx.doi.org/10.24144/2307-3322.2024.84.3.4.

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The article is devoted to one of the defining issues of the effectiveness of combating the violation of anti-corruption legislation. The importance of active participation of citizens in various measures to counter corruption offenses and offenses related to corruption is substantiated. It is emphasized that, regardless of the legal framework and system of law enforcement agencies in Ukraine, only the response to the facts of individual corruption offenses takes place in total. The condition of systemic influence on criminogenic factors in this sphere of social relations can only be the format

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16

Gonçalves, Jorge. "The Battles around Urban Governance and Active Citizenship: The Case of the Movement for the Caracol da Penha Garden." Sustainability 14, no. 17 (2022): 10915. http://dx.doi.org/10.3390/su141710915.

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Building a civil society that can act as a collaborative voice in the processes of change that take place in the territories does not always come about naturally and peacefully but is often something that needs to be won, based on concrete episodes in daily life. These changes are framed by the ongoing trend of shift from a form of power carried out in accordance with the old values of opacity, autonomy and imposition to one dominated by transparency, informality and sharing. The consolidation of governance processes in line with the legitimate exercise of local, national, regional or metropol

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17

Simón-Rojo, Marian, Andrés Couceiro, Julia del Valle, and José Fariña Tojo. "Public Food Procurement as a Driving Force for Building Local and Agroecological Food Systems: Farmers’ Skepticism in Vega Baja del Jarama, Madrid (Spain)." Land 9, no. 9 (2020): 317. http://dx.doi.org/10.3390/land9090317.

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In the last decade, efforts to re-localize the food system have been gaining ground in a way that is intended to induce changes in the primary sector, thereby improving its conditions and sustainability. The European Union has identified food as one of the ten key sectors with outstanding potential for an ecological transition, and public procurement of (organic) food as an appropriate policy to foster agricultural development and support small farmers. In this study, we analyze changes in land use and farming dynamics in three municipalities close to the metropolitan area of Madrid (Spain). W

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18

Dabizha, Vira, and Dmytro Pyskun. "COMMUNICATION STRATEGIES IN PUBLIC MANAGEMENT AND ADMINISTRATION: THE UKRAINIAN CONTEXT." Modern scientific journal 3, no. 3 (2024): 92–100. http://dx.doi.org/10.36994/2786-9008-2024-3-12.

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The article is devoted to the study of communication strategies in public management and administration in modern Ukraine. The concept of "communication strategies" is revealed, their main components and principles of formation are considered. It is noted that the communication strategies of state management and administration bodies contribute to the effectiveness of communication between power structures and society, trust in the authorities, and the consolidation of society. It is proven that public management and administration is a communication process, as it containstypical components o

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19

Berchanskiy, Kirill Alekseevich. "Criminal law characteristics of medical sorting (triage): COVID-19 and shortage of resources." Юридические исследования, no. 9 (September 2020): 1–13. http://dx.doi.org/10.25136/2409-7136.2020.9.34067.

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The subject of this research is the legal norms that regulate the procedure of determining priority of patients (triage) in the Russian Federation, as well as the grounds for bringing to criminal responsibility of the representatives of medical profession for causing death during this process. The object of this research is the social relations arising in terms of prioritizing &nbsp;treatment &nbsp;of patients under the circumstances of severe shortage of medical resources, namely in case of mass infection. Analysis is conducted on the established by Chapter 8 of the Criminal Code of t

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20

Berchanskiy, Kirill Alekseevich. "Юридические исследования, 2020-9Criminal law characteristics of medical sorting (triage): COVID-19 and shortage of resources". SENTENTIA. European Journal of Humanities and Social Sciences, № 3 (березень 2021): 1–12. http://dx.doi.org/10.25136/1339-3057.2021.3.34122.

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The subject of this research is the legal norms that regulate the procedure of determining priority of patients (triage) in the Russian Federation, as well as the grounds for bringing to criminal responsibility of the representatives of medical profession for causing death during this process. The object of this research is the social relations arising in terms of prioritizing &nbsp;treatment &nbsp;of patients under the circumstances of severe shortage of medical resources, namely in case of mass infection. Analysis is conducted on the established by Chapter 8 of the Criminal Code of t

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21

Romanovsky, Georgy B., and Vladislav G. Romanovsky. "Restrictions on digital human rights to counter terrorism." Izvestiya of Saratov University. Economics. Management. Law 23, no. 1 (2023): 48–59. http://dx.doi.org/10.18500/1994-2540-2023-23-1-48-59.

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Introduction. Russian civil legislation takes into account innovations in information exchange by fixing the concept of digital rights, while giving them an exclusively private legal understanding. The modern doctrine proceeds from the fact that development of digital technologies has also significantly influenced the concept of fundamental human rights. Continuation of this vision is the emergence of digital rights in the public sphere. This actualizes the analysis of their possible limitations in order to counter terrorism. Theoretical analysis. The research reveals the consequences of the t

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Otchych, Anastasiya, та Nataliia Yaniuk. "ПРАВОВИЙ СТАТУС ДЕРЖАВНОГО СЛУЖБОВЦЯ В УКРАЇНІ: ОКРЕМІ ПРОБЛЕМИ У ЗАКОНОДАВЧОМУ РЕГУЛЮВАННІ". Visnyk of the Lviv University. Series Law, № 77 (12 грудня 2023): 193–202. http://dx.doi.org/10.30970/vla.2023.77.193.

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Civil servant is a subject of public-legal relations, and their status is a special aspect in relation to the administrative-legal status of other citizens. In the course of scientific and legal analysis, it is determined that the legal status of a civil servant arises only on the basis of an administrative act on appointment to a civil service position. Under no circumstances can this status arise solely based on actual relations. The status regulates the limits of the behavior of a civil servant, which is permitted by the law of conduct, his legal guarantees and responsibility for the result

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Арсаханова, Г. А. "The possibilities of using anti-stress technologies in the globalization of education." Management of Education, no. 3 (May 30, 2021): 39–49. http://dx.doi.org/10.25726/m5593-2545-8348-v.

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Возможности становления и развития образования в сфере юриспруденции позволяет говорить о том, что юрист как профессионал может быть не только ограничен юрисдикцией, в которой осуществляет свою профессиональную деятельность, но также и выступать как источник имплементации в законодательство новых правовых конструкций. В число таких относят инновации в закреплении права собственности, в области семейных и трудовых отношений, а также реализуемых положений по внешней политики в рамках самого государства. Новизна исследования определяется тем, что юридическое образование под собой понимает не толь

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Syahraini, Syahraini, Mai Simahatie, Prof Shabri Abdul Majid, Dr Rita Handayani, and Dr Marliyah Marliyah. "REGULATORY ISSUES AND CHALLENGES: GLOBAL NORMS AND RELIGIOUS CONSTRAINTS." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 2, no. 1 (2022): 13–18. http://dx.doi.org/10.54443/ijebas.v2i1.137.

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Regulation is a balancing act. Different, often contradictory, goals – flexibility and consistency, freedom and strict controls, innovation and crisis-avoidance, consolidation and conflicts of interest, efficiency and consumer protection, openness and protection of national firms – must be applied in proper dosages by people familiar with the political and cultural environment. The audit systems and incentive structures must be flexible yet strict enough to allow innovation but prevent rogue operations. Before the disruptions of the 1970s, regulators performed a mostly technical task outside o

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Syahraini, Syahraini, Mai Simahatie, Shabri Abdul Majid, Rita Handayani, and Marliyah Marliyah. "REGULATORY ISSUES AND CHALLENGES: GLOBAL NORMS AND RELIGIOUS CONSTRAINTS." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 2, no. 3 (2022): 413–18. http://dx.doi.org/10.54443/ijebas.v2i3.269.

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Regulation is a balancing act. Different, often contradictory, goals – flexibility and consistency, freedom and strict controls, innovation and crisis-avoidance, consolidation and conflicts of interest, efficiency and consumer protection, openness and protection of national firms – must be applied in proper dosages by people familiar with the political and cultural environment. The audit systems and incentive structures must be flexible yet strict enough to allow innovation but prevent rogue operations. Before the disruptions of the 1970s, regulators performed a mostly technical task outside o

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Tatarnikov, Dmitriy G. "The Centumviral Court and its practice in inheritance cases: The issue of precedent in Roman law." Izvestiya of Saratov University. Economics. Management. Law 25, no. 1 (2025): 64–72. https://doi.org/10.18500/1994-2540-2025-25-1-64-72.

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Introduction. The practice of the centumviri court in probate cases had a huge impact on the development of the institutions of Roman law, both substantive and procedural: in general, it demonstrated the role of the court decision in the development of the legal system and showed that the precedent in Rome often acted as the basis for a verdict. Theoretical analysis. The influence of the judicial practice of the centumviri on the development of Roman law in inheritance cases can be explained by the specific legal position of the court in Rome, which was based on its public character. The court

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Рыженков, А. Я., та С. А. Шаронов. "Теоретические проблемы соотношения предмета, функций и метода трудового права". СОВРЕМЕННОЕ ПРАВО, № 3 (2 квітня 2023): 19–24. https://doi.org/10.25799/ni.2023.13.55.003.

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Статья посвящена предмету трудового права. Отмечается, что трудовое право относится к числу тех отраслей российского права, в основе которых лежит кодифицированный законодательный акт, что означает, как правило, двойное определение предмета правового регулирования, который получает как доктринальное признание, так и официальное нормативное закрепление. Из трех основных признаков трудовых отношений: иерархичности, возмездности и договорного характера, – объективным, то есть присущим труду независимо от правового регулирования, является только первый, а именно наличие власти и подчинения; он дей

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Podgórski, Karol, and Walerian Pańko. "Nouvelle reglementation juridique de la planification du territoire en Pologne." Contemporary Central and East European Law 1985 65-68 (December 31, 1985): 79–93. https://doi.org/10.5281/zenodo.4299696.

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This article was published in &bdquo;Droit Polonais Contemporain / Polish Contemporary Law” 1985 65-68.   The article analysis the <em>Law of the 19<sup>th</sup> July 1985 on Spatial Planning</em> which introduced changes necessary after the reform of administrative division of the state and the introduction of the communes. Furthermore, more and more intensive industrialisation resulted in adjusting the local plans to the planned localisation of new investments. Also, the growing society needed more residential space what was not possible to achieve without the chang

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Yanchak, P. O. "The activity of political parties as an indicator of the development of civil society and a democratic state in Ukraine." Analytical and Comparative Jurisprudence 1, no. 3 (2025): 74–81. https://doi.org/10.24144/2788-6018.2025.03.1.10.

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The article examines the activity of political parties in the context of the development of democracy in Ukraine. It is noted that political parties are an indicator of the development of civil society and a democratic state. In modern democracies, the increase in electoral activity is largely related to the activity of political parties, since one of their main functions is to ensure the relationship between civil society and the state. parties act as the main organizers and actors of all election campaigns. In state bodies of modern democratic societies, party influence is exercised through

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Bobrovnyk, S. V. "Judicial interpretation: features and practical significance." INTERPRETATION OF LAW: FROM THE THEORY TO THE PRACTICE, no. 12 (2021): 50–57. http://dx.doi.org/10.33663/2524-017x-2021-12-8.

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Reforming the main spheres of life of modern society causes a significant increase in the importance of law as a social value, a means of ensuring a compromise of social needs, interests and opportunities. Thus, the need for interpretation in law is due not only to the imperfection and ambiguity of the law itself, but also the essence of the right of implementation, which requires interpretation of the law. Violation of the rules of interpretation has serious consequences associated with the violation of human rights and freedoms. The difficulty of understanding the interpretation is related t

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Федоров, А. В. "Уголовная ответственность юридических лиц по законодательству Португалии". Расследование преступлений: проблемы и пути их решения, № 4(46) (31 грудня 2024): 9–25. https://doi.org/10.54217/2411-1627.2024.46.4.001.

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Статья посвящена законодательству Португалии об уголовной ответственности юридических лиц. Рассматриваются вопросы формирования португальского уголовного законодательства и включения в него норм об уголовной ответственности юридических лиц. Отмечается, что в Португалии уголовное законодательство кодифицировано лишь частично – помимо Уголовного кодекса имеются и другие законодательные акты (законы и декреты-законы), содержащие уголовно-правовые нормы. Основанием для законодательного закрепления уголовной ответственности юридических лиц стало принятие в 1982 году нового Уголовного кодекса Португ

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Obeta, M.U, E.M Eze, M.N Ofojekwu, R.I Jwanse, and M.K. Maduka. "Organogram for Medical Laboratory Services in Nigerian Public Health Institutions." North American Academic Research 2, no. 6 (2019): 69–75. https://doi.org/10.5281/zenodo.3246909.

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<strong>Introduction</strong> An organogram is organizational chart which is a graphic portrayal of a unit’s formal structure that provides clear picture of the area of responsibility and reporting relationships within the unit. Medical laboratory services is a unit of the health practice of which the organogram can be used to define the roles and responsibilities of positions within the unit; visualize the structure of the workforce; and establish a structure of authority, communication channels, and specific operational functions and tasks with the services. Organogram shows a hierarch

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Nambiar, Bejoy, James Shaw, Dougal S. Hargreaves, et al. "AbstractsUnderstanding the impact of a QI intervention on newborn mortality in 3 central districts in Malawi: a post-hoc theory-based evaluationAdvancing Implementation Science for Quality and Safety in Primary Health Care: The Integrated Care for Older Adults with Complex Health Needs Study (iCOACH)." BMJ Quality & Safety 26, no. 5 (2017): 430–32. http://dx.doi.org/10.1136/bmjqs-2017-006696.

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IntroductionA recent WHO multi-country study on maternal and newborn health concluded that there was no evidence of an association between high coverage with essential interventions and reduced mortality in health care facilities, or improvement in other outcomes.1 According to Horton the missing ingredient in this relation is quality of care.2 Quality improvement in healthcare has adopted techniques mainly from industries such as manufacturing and has been used widely in Europe and US. However, evidence of success of these techniques in healthcare is not very conclusive, especially in low and

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Bledar, Abdurrahmani. "Compensation of Political Convicts in Albania as a Challenge to the Rule of Law and Human Rights." Beder Journal of Educational Sciences Volume 26(2) (June 21, 2023): 124–56. https://doi.org/10.5281/zenodo.8064626.

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  <strong>Abstract</strong> The change in the political and legal system in Albania gave birth to great hope, not only for the triumph of dignity but also for the correction of injustices towards former political prisoners. In Albania, from 1991 to 2008, a series of legal measures addressed the issue of former political prisoners. Their purpose was not only to legally consider punishment for crimes of a political nature as unjust but also to award compensation. But, in the span of 17 years, they remained a formal statement on paper, an inadequate legal solution that in very few cases beca

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Bledar, Abdurrahmani. "Compensation of Political Convicts in Albania as a Challenge to the Rule of Law and Human Rights." Beder Journal of Educational Sciences Volume 26, no. 2 (2023): 126. https://doi.org/10.5281/zenodo.8070078.

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<strong>Abstract</strong> The change in the political and legal system in Albania gave birth to great hope, not only for the triumph of dignity but also for the correction of injustices towards former political prisoners. In Albania, from 1991 to 2008, a series of legal measures addressed the issue of former political prisoners. Their purpose was not only to legally consider punishment for crimes of a political nature as unjust but also to award compensation. But, in the span of 17 years, they remained a formal statement on paper, an inadequate legal solution that in very few cases became effe

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Michał Porowski. "Społeczne inicjatywy na rzecz więźniów." Archives of Criminology, no. XVIII (August 19, 1992): 51–101. http://dx.doi.org/10.7420/ak1992b.

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Assistance to persons released from prison is considered an indispensable stage of the process of carrying out the penalty of imprisonment. The authors engaged in that subject agree as to the role of postpenitentiary assistance in reduction of relapse into crime and its connection with social readjustment of offenders. In my opinion, that approach is insufficient for a full justification of the actual sense of assistance rendered to persons on release from prison. Pragmatic researchers treat the slogan of helping prisoners as obvious and focus on the related legal and organizational problems.

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Darkwa, Ernest, Hrishikesh Inguva, Constance Osafo-Adjei, and Bridget Acquah. "The public sphere on a digital plane: The influence of the new digital media on Ghana’s democracy and the Public Sphere." Inverge Journal of Social Sciences 3, no. 2 (2024): 46–62. https://doi.org/10.63544/ijss.v3i2.82.

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This paper examines how social media is providing a new digital public sphere and shaping the democratic process in Ghana. It draws on Habermas's public sphere theory to explore how social media has occupied a digital public sphere that creates spaces for democratic participation and public discourse. The paper reviews relevant literature on social media use as a tool of political communication, the new digital public sphere, and the democratic process in Ghana and globally. Since Ghana's return to democratic rule in 1992, the media landscape was initially dominated by traditional state and pr

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Rani, Vaneeta. "Tax Reforms in India since 1991: An Overview." VISION : Journal of Indian Taxation 1, no. 1 (2014). http://dx.doi.org/10.17492/vision.v1i1.2413.

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When the Indian economy faced an unprecedented macroeconomic crisis in 1991, fiscal consolidation constituted a major objective of the policy response. For this purpose, it became necessary to: (a) enhance tax and non-tax revenue, (b) curtail current expenditure growth, (c) restructure public sector undertakings, including disinvestment, (d) improve fiscal-monetary co-ordination, and (e) deregulate financial system. The need for improvements in budgetary practices led to the enactment of the Fiscal Responsibility and Budget Management (FRBM) Act, 2003 which ushered the Indian economy in an era

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Sirenko, Olena. "TAX OFFENSES: THE ESSENCE AND CLASSIFICATION FEATURES." Market Infrastructure, no. 53 (2021). http://dx.doi.org/10.32843/infrastruct53-30.

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An analysis of the operational situation in the field of paying taxes and carrying out entrepreneurial activity indicates that tax crime reaches a qualitatively new level, turning into one of the main threats to the state economic security, since it is the economic basis for the existence of organized criminal groups. Such offenses are massive and organized. Any activity of business entities is related to the payment of taxes. The duty of subjects, as taxpayers, is to calculate, declare and pay the amount of tax and due within the established time frame. The article summarizes the main element

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Romagni, Ludovico, and Simone Porfiri. "Knowledge action vs. creative action: Devices of contrast between old and new in the architectural heritage recovery project." Frontiers in Built Environment 9 (April 3, 2023). http://dx.doi.org/10.3389/fbuil.2023.1167523.

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In a Casabella editorial from a few years ago, dedicated to the recovery of existing architectural heritage, Francesco Dal Co defined restorers as a corporation that considers itself the exclusive custodian of the knowledge, capable of scientifically resolving the conflicts that each restoration operation involves. Today, the perception is that restorers practice a profession different from that of architects: more than 20 years ago: Manfredo Tafuri noted that it was possible to observe a tendency toward the separation between restoration and conservation. Although the shared idea is that arch

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Pažitka, Vladimír, David Bassens, Michiel van Meeteren, and Dariusz Wójcik. "The advanced producer services complex as an obligatory passage point: Evidence from rent extraction by investment banks." Competition & Change, February 20, 2021, 102452942199225. http://dx.doi.org/10.1177/1024529421992253.

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Advanced producer services have long been theorized as pivotal in organizing the global economy. Finance takes centre stage in the advanced producer services complex as orchestrator of global flows, particularly in underwriting investment and evaluating corporate performance. The ascent of financialized globalization raises the suspicion that key advanced producer services act as rent-extracting ‘obligatory passage points’ in the orchestration of global financial flows. Competition within the financial sector is contentious given the sustained profits by globally connected banks operating in c

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Siapera, Eugenia. "Alt Tech and the public sphere: Exploring Bitchute as a political media infrastructure." European Journal of Communication, July 24, 2023. http://dx.doi.org/10.1177/02673231231189041.

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The article explores Bitchute, a video-hosting platform associated with the Far/Alt Right, with the aim of understanding how it reconfigures political communication and the digital public sphere. Methodologically, the article employs the walkthrough method and non-participant observation to identify the main features and functionalities offered to users. These include a set of values that prioritise creators, an algorithmic organisation that keeps users engaged with a single creator channel rather than with the same topic across channels; and embedded buttons for tips and pledges for creators

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Levy, Lior. "Peer Gynt and Oedipus: Ibsen on Hegel's Precursors of Modernity." Hegel Bulletin, July 28, 2021, 1–23. http://dx.doi.org/10.1017/hgl.2021.11.

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Abstract G. W. F. Hegel sees Oedipus as an epitome of the philosophical quest for self-knowledge. In Hegel's readings of Oedipus, the latter becomes a distant reflection of the modern and mature Hegelian self, who consciously takes on this quest. Yet unlike Oedipus, whose search for the truth about his past is characterized by both metaphorical and literal blindness, the modern self knows itself, precisely because it understands its past and can thus appropriate and situate itself in relation to the present. For Hegel, self-understanding entails grasping the proper relationship between past an

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Mules, Warwick. "A Remarkable Disappearing Act." M/C Journal 4, no. 4 (2001). http://dx.doi.org/10.5204/mcj.1920.

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Creators and Creation Creation is a troubling word today, because it suggests an impossible act, indeed a miracle: the formation of something out of nothing. Today we no longer believe in miracles, yet we see all around us myriad acts which we routinely define as creative. Here, I am not referring to the artistic performances and works of gifted individuals, which have their own genealogy of creativity in the lineages of Western art. Rather, I am referring to the small, personal events that we see within the mediated spaces of the everyday (on the television screen, in magazines and newspapers

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Estefania Dias, S., S. Maris Nicolau, C. Stoever Dacal, I. Stoever, and R. Santos Soares. "Institutional support: a strategy to articulate management and work in the Brazilian public health." European Journal of Public Health 30, Supplement_5 (2020). http://dx.doi.org/10.1093/eurpub/ckaa166.674.

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Abstract Problem How to build health work processes that are democratic, respect the socio-cultural characteristics of their territories and promote better health conditions for the population? After 30 years, the National Health System of Brazil faces great challenges to ensure equity, universality and comprehensiveness. For this, the models and organization of management and care must seek to guarantee care and health care in a democratic manner. In São Bernardo do Campo, institutional support was established as an important management tool for the qualification of work and health care proce

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Rego, Noelia Rodrigues Pereira. "Educação Popular, educação libertária e os movimentos sociais como meios de insurgência e resistência em nossas terras." Revista de Ciências da Educação, October 31, 2018, 163–88. http://dx.doi.org/10.19091/reced.v0i0.700.

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Falar de Educação Popular é tentar entender suas várias atuações e seus vários braços que historicamente atuam na reconstrução e no resgate de saberes que foram historicamente silenciados e marginalizados. É, sobretudo, a partir da América Latina que a Educação Popular toma forma, consolida-se e se firma. Fruto de experiências de luta, sobretudo no bojo dos movimentos sociais, ela carrega em sua base uma conjunção entre teoria e prática que é sua própria construção metodológica. É na perspectiva autopoietica e mambembe em que se ancora, portanto, para tentar explicitar os muitos caminhos e as

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Hood, Carra Leah. "Schools of Thought." M/C Journal 8, no. 1 (2005). http://dx.doi.org/10.5204/mcj.2327.

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   The epigraph to the call for papers for this issue of M/C Journal is taken from Act 2 Scene II of William Shakespeare’s Hamlet Prince of Denmark. As it appears in the call for papers, the referenced fragment of Hamlet’s speech, ‘for there is nothing either good or bad but thinking makes it so’ (Shakespeare 75), could lead a reader to suspect that morality derives from reasoned thought in the play and that, according to the speaker, the object of moral judgment is neither good nor bad prior to such thought. Spoken in the context of a disagreement between Hamlet and Rosencra

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Campanioni, Chris. "How Bizarre: The Glitch of the Nineties as a Fantasy of New Authorship." M/C Journal 21, no. 5 (2018). http://dx.doi.org/10.5204/mcj.1463.

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As the ball dropped on 1999, is it any wonder that No Doubt played, “It’s the End of the World as We Know It” by R.E.M. live on MTV? Any discussion of the Nineties—and its pinnacle moment, Y2K—requires a discussion of both the cover and the glitch, two performative and technological enactments that fomented the collapse between author-reader and user-machine that has, twenty years later, become normalised in today’s Post Internet culture. By staging failure and inviting the audience to participate, the glitch and the cover call into question the original and the origin story. This breakdown of

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Antonio, Amy Brooke. "Re-imagining the Noir Femme Fatale on the Renaissance Stage." M/C Journal 18, no. 6 (2016). http://dx.doi.org/10.5204/mcj.1039.

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IntroductionTraditionally, the femme fatale has been closely associated with a series of noir films (such as Double Indemnity [1944], The Maltese Falcon [1941], and The Big Heat [1953]) in the 1940s and 50s that necessarily betray male anxieties about independent women in the years during and following World War II. However, the anxieties and historical factors that precipitated the emergence of the noir femme fatale similarly existed in the sixteenth century and, as a result, the femme fatale can be re-imagined in a series of Elizabethan and Jacobean plays. In this context, to re-imagine is t

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Deck, Andy. "Treadmill Culture." M/C Journal 6, no. 2 (2003). http://dx.doi.org/10.5204/mcj.2157.

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Since the first days of the World Wide Web, artists like myself have been exploring the new possibilities of network interactivity. Some good tools and languages have been developed and made available free for the public to use. This has empowered individuals to participate in the media in ways that are quite remarkable. Nonetheless, the future of independent media is clouded by legal, regulatory, and organisational challenges that need to be addressed. It is not clear to what extent independent content producers will be able to build upon the successes of the 90s – it is yet to be seen whethe

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