The Determination of Equalized Valuation: A Massachusetts Case Study

1975 ◽  
Vol 3 (2) ◽  
pp. 153-161
Author(s):  
Daniel L. Rubinfeld
Keyword(s):  
The State ◽  
Market Valuation

The state-determined measure of the equalized valuation of the taxable property base in local jurisdictions is often crucial in the disbursement of state funds. This note describes the outcome of an equalization study for the state of Massachusetts. The results suggest that the ratio of aggregate equalized valuation to true market valuation is always less than one and varies systematically with the population of the communities involved.

scholarly journals Implications of Child Custody in Islamic Family Law: A Case Study of Customary Courts in Oyo State, Nigeria

ICR Journal ◽  
2018 ◽  
Vol 9 (3) ◽  
pp. 362-376
Author(s):  
Aminullahi Adetoro Yusuff
Keyword(s):  
Child Custody ◽  
Family Law ◽  
The State ◽  
Real Problem ◽  
Marital Discord ◽  
Civil Unrest ◽  
Custody Of Children ◽  
Made In

Studies carried out to investigate the immediate and remote causes of marital discord arising from many of the customary courts in Oyo State, Nigeria, revealed that out of 127 divorce-related cases, 87 involved Muslim couples. Out of this number, 53 were linked to custody of children (al-hadanah which is a regulation that has to do with whom should a child stay after the dissolution of marriage for his/her proper nourishment, protection and wellness in the process of upbringing). This issue has led to many serious disputes among Muslim couples and their families in many localities of the state so much that, in many cases, it has led to street fights, vandalisation of property, civil unrest and legal battles. To worsen the situation, without recourse to Islamic marital jurisprudence, judgments are passed in the customary courts in favour of either of the couples. Therefore, the aftermath of the court verdict does not end this debacle in some cases, with to snowballing into spiritual fighting, where family members of the couples bewitch one another to take custody of the children. This problem is not new but it has risen to an alarming proportion these days. It is against this backdrop that an attempt is made in this paper to examine the practice of child custody after divorce or separation in Islam with a view to laying to rest the series of crises associated with the determination of who is to take care of children after divorce and to bring to peoples awareness the shariah rulings on child custody. The paper concludes that al-hadanah is a measure in disguise to safeguard indiscriminate severance of the cord of marriage and that Islam, through its system of law, has provided practical and lasting solutions to every imagined and real problem of man and that adoption of children in its various forms and types is forbidden in Islam.

scholarly journals EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT

2019 ◽  
Vol 4 (2) ◽  
pp. 199
Author(s):  
Ario Narabewa ◽  
Yohanes Yohanes
Keyword(s):  
Financial Services ◽  
Research Strategy ◽  
The State ◽  
State Sovereignty ◽  
Double Taxation ◽  
Interview Method ◽  
Directorate General ◽  
Taxation Problem

This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levies of the current year and the following year's budget must be submitted by the OJK to the Treasury. This study employs the state sovereignty theory to request that this stipulation is under statutory regulations. Case study is chosen as the research strategy to deepen the study of this determination phenomenon more deeply and can provide advice to OJK and the Directorate General of Taxes. The data were collected by interview method and document study. The result of this study found that the OJK as an entity has the function to conduct pure administrative tasks.Theresult of this translation shows that OJK’s levy is part of PNBP, thus it cannot be used using object tax

A novel method for the determination of linting propensity of paper

TAPPI Journal ◽  
2012 ◽  
Vol 11 (10) ◽  
pp. 9-17
Author(s):  
ALESSANDRA GERLI ◽  
LEENDERT C. EIGENBROOD
Keyword(s):  
Ash Content ◽  
The Novel ◽  
Offset Printing ◽  
Excellent Correlation ◽  
End Conditions ◽  
Bottom Side ◽  
Novel Method ◽  
Total Fraction

A novel method was developed for the determination of linting propensity of paper based on printing with an IGT printability tester and image analysis of the printed strips. On average, the total fraction of the surface removed as lint during printing is 0.01%-0.1%. This value is lower than those reported in most laboratory printing tests, and more representative of commercial offset printing applications. Newsprint paper produced on a roll/blade former machine was evaluated for linting propensity using the novel method and also printed on a commercial coldset offset press. Laboratory and commercial printing results matched well, showing that linting was higher for the bottom side of paper than for the top side, and that linting could be reduced on both sides by application of a dry-strength additive. In a second case study, varying wet-end conditions were used on a hybrid former machine to produce four paper reels, with the goal of matching the low linting propensity of the paper produced on a machine with gap former configuration. We found that the retention program, by improving fiber fines retention, substantially reduced the linting propensity of the paper produced on the hybrid former machine. The papers were also printed on a commercial coldset offset press. An excellent correlation was found between the total lint area removed from the bottom side of the paper samples during laboratory printing and lint collected on halftone areas of the first upper printing unit after 45000 copies. Finally, the method was applied to determine the linting propensity of highly filled supercalendered paper produced on a hybrid former machine. In this case, the linting propensity of the bottom side of paper correlated with its ash content.

Varied Responses to Human-Induced Seismicity in the City of Azle, Texas

2019 ◽  
Vol 3 (1) ◽  
pp. 1-8
Author(s):  
Sarmistha R. Majumdar
Keyword(s):  
State Government ◽  
Induced Seismicity ◽  
Oil And Gas ◽  
The United States ◽  
The State ◽  
Prior History ◽  
Small Community ◽  
Regulatory Policies ◽  
The Status

Fracking has helped to usher in an era of energy abundance in the United States. This advanced drilling procedure has helped the nation to attain the status of the largest producer of crude oil and natural gas in the world, but some of its negative externalities, such as human-induced seismicity, can no longer be ignored. The occurrence of earthquakes in communities located at proximity to disposal wells with no prior history of seismicity has shocked residents and have caused damages to properties. It has evoked individuals’ resentment against the practice of injection of fracking’s wastewater under pressure into underground disposal wells. Though the oil and gas companies have denied the existence of a link between such a practice and earthquakes and the local and state governments have delayed their responses to the unforeseen seismic events, the issue has gained in prominence among researchers, affected community residents, and the media. This case study has offered a glimpse into the varied responses of stakeholders to human-induced seismicity in a small city in the state of Texas. It is evident from this case study that although individuals’ complaints and protests from a small community may not be successful in bringing about statewide changes in regulatory policies on disposal of fracking’s wastewater, they can add to the public pressure on the state government to do something to address the problem in a state that supports fracking.

Islamic and Jewish Religious Feminists Tackle Islamic and Jewish Oral Law: Maintenance and Rebellion of Wives

2017 ◽  
Vol 11 (1) ◽  
pp. 35-63
Author(s):  
Ruth Roded
Keyword(s):  
State Policy ◽  
Political System ◽  
Daily Life ◽  
The State ◽  
The Political ◽  
Jewish Law ◽  
Modern Times ◽  
Parallel Case ◽  
First Time

Beginning in the early 1970s, Jewish and Muslim feminists, tackled “oral law”—Mishna and Talmud, in Judaism, and the parallel Hadith and Fiqh in Islam, and several analogous methodologies were devised. A parallel case study of maintenance and rebellion of wives —mezonoteha, moredet al ba?ala; nafaqa al-mar?a and nush?z—in classical Jewish and Islamic oral law demonstrates similarities in content and discourse. Differences between the two, however, were found in the application of oral law to daily life, as reflected in “responsa”—piskei halacha and fatwas. In modern times, as the state became more involved in regulating maintenance and disobedience, and Jewish law was backed for the first time in history by a state, state policy and implementation were influenced by the political system and socioeconomic circumstances of the country. Despite their similar origin in oral law, maintenance and rebellion have divergent relevance to modern Jews and Muslims.

The application of E-commerce among small medium enterprises : a case study in Kelantan

2007 ◽  
Vol 4 (2) ◽  
pp. 45
Author(s):  
Norudin Mansor ◽  
Che Ismail Long ◽  
Ahmad Ismail Mohd. Annuar
Keyword(s):  
Competitive Advantage ◽  
General Assumption ◽  
The State ◽  
Business Community ◽  
Research Project ◽  
Business Decision ◽  
Small Medium Enterprises ◽  
Medium Enterprises

The research project was conducted to investigate the understanding of E-commerce Application among the SMEs in the state of Kelantan. Focusing on the population of registered members of Dewan Perniagaan Melayu Malaysia, Kelantan, a total of302 respondents were selected to participate in our study. Moving in line with the general assumption of world business community it is agreed that e-commerce application is highly relevant for the survival and meeting the challenges of borderless economy. At the same time, the process of acquiring knowledge and understanding the environment, coping with changes, and speeding up the business decision, able to further enhance the competitive advantage of the SMEs. Using the established model, our investigation focused on 5 identifiable variables to demonstrate its usefulness towards motivating SMEs to adopt e-commerce. Our analysis indicated that all the selected variables were significant towards enhancing the application of e-commerce and thus maintaining competitive advantage in the industry.

Analysis of geodetic and legal documentation in the process of expropriation for roads. Krakow case study

2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka
Keyword(s):  
Local Government ◽  
Legal Status ◽  
The State ◽  
Property Value ◽  
Real Property ◽  
Construction Design ◽  
Special Rules ◽  
The City

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.

The impact of business tourism clustering on the regional economy's development: A Greater Moscow case study

2020 ◽  
Vol 18 (7) ◽  
pp. 1397-1414
Author(s):  
K.S. Golondarev
Keyword(s):  
Multivariate Analysis ◽  
The State ◽  
Investment Climate ◽  
Private Investors ◽  
The Impact

Subject. This article explores the issues of business tourism clustering in Greater Moscow. Objectives. The article intends to justify the need to create a business tourism cluster in Greater Moscow to improve the investment climate in the region. Methods. For the study, I used a multivariate analysis, forecasting, and extrapolation. Results. The article shows a certain relationship between the efficient functioning of the business tourism cluster and the economy's development. Conclusions and Relevance. Certain types of tourist clusters can serve as platforms for attracting investors and implementing marketing plans. The business tourism cluster is a link between buyers and sellers in various industries. The results of the study can be used to improve the effectiveness of the cluster initiative in business tourism, as well as find ways of cooperation between the State and private investors when creating the business tourism cluster in Greater Moscow.

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