scholarly journals Medical professions in Poland – selected legal aspects

2018 ◽  
Vol 128 (2) ◽  
pp. 57-62
Author(s):  
Katarzyna Miaskowska-Daszkiewicz
Keyword(s):  
Medical Profession ◽  
Public Trust ◽  
Legal Aspects ◽  
Practical Significance ◽  
Tax Law ◽  
Goods And Services ◽  
Constitutional Tribunal ◽  
Medical Professions

Abstract This article is a voice in the discussion of legal problems related to understanding the concept of a medical profession. The considerations were divided into three main parts. In the first one, the concept of “medical profession” was reconstructed and problems in the classification of particular professions to the category of medical professions were pointed out. Not every medical profession is characterized by the quality of public trust, although due to the good that medical professions are dealing with, such a state would most likely be the most desired one. In the second part of the text, based on the jurisprudence of the Constitutional Tribunal, the features determining the recognition that a given profession is a profession of public trust were indicated. These remarks were related to medical professions. The content of the third part is a consequence of the fact that it is difficult to precisely establish a catalog of medical professions. The practical significance of the lack of systemic solutions in defining a medical profession is given in the example of tax law, in the scope of the exemption from the Goods and Services Tax.

Tax evasion in the medical profession An Empirical Study in the General Tax Authority in Iraq

2019 ◽  
Vol 118 (11) ◽  
pp. 80-88
Author(s):  
Ramyar Rzgar Ahmed ◽  
Hawkar Qasim Birdawod ◽  
S. Rabiyathul Basariya
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Medical Profession ◽  
Great Influence ◽  
Tax Law ◽  
Degree Of Confidence ◽  
Medical Professions ◽  
Shed Light

The study dealt with tax evasion in the medical profession, where the problem was the existence of many cases of tax evasion, especially tax evasion in the income tax of medical professions. The aim of the study is to try to shed light on the phenomenon of tax evasion and the role of the tax authority in the development of controls and means that reduce the phenomenon of tax evasion. The most important results of the low level of tax awareness and lack of knowledge of the tax law and the unwillingness to read it and the sense of taxpayers unfairness of the tax all lead to an increase in cases of tax evasion and in suggested tightening control and follow-up on the offices of auditors, through the investigation and auditing The reports of certified accountants and the use of computers for this purpose in order to raise the degree of confidence in these reports and bring them closer to the required truth and coordination and cooperation with the Union of Accountants and Auditors and inform them about each case of violations of the auditors and accountants N because of its great influence in the rejection of the organization of the accounts and not to ratify fake accounts lead to show taxpayers accounts on a non-truth in order to tax evasion.

scholarly journals On certain organizational-legal aspects on the market of state (municipal) and corporate procurement in the Russian Federation

2021 ◽  
pp. 11-27
Author(s):  
Svetlana Sergeevna Gorokhova
Keyword(s):  
Economic Growth ◽  
Legal Aspects ◽  
Federal Law ◽  
Goods And Services ◽  
Relevant Situation ◽  
The Subject ◽  
The Russian Federation ◽  
Key Indicators ◽  
Procurement System

The subject of this research is the relevant situation on the market of state (municipal) and corporate procurement, including the key indicators in the sphere planning government orders, stages of selecting suppliers (contractor or executive), conclusion and execution of contracts, as well as monitoring all stages of procurement procedures and detection of legislative violations. Attention is given to the specificity of application of certain provisions of the Federal Law “On the Contractual System of Procurement of Goods and Services for Fulfilling the Needs of the Country” and Federal Law No. 223-FZ “On Procurement of Goods and Services by Certain Types of Legal Entities". The conclusion is made that the sector of state and corporate procurements involves the budgetary funds of all levels, which are about 1/3 of the country’s GDP. At the same time, the current of system of state and corporate procurement is characterized by prevalence of noncompetitive procurement; consistent level of competition; low level of confidence of the marker actors in the system of state and corporate procurement. As a result, the contractual system does not fully contribute to ensuring the economic growth of the country. One of the deterrents for enhancing the functionality of the state and corporate procurement system is the concentration of efforts on improving the contractual system of procurement procedures, rather than achieving the effectiveness of procurement and ensuring due quality of goods and services, as well as the complexity and instability of legislation on procurement.

scholarly journals Monitoring studies of university graduates’ satisfaction with the quality of education: the main approaches

2021 ◽  
pp. 638-653
Author(s):  
Irina Semenovna Avramkova ◽  
Natalya I. Anufrieva ◽  
Alexander Vladlenovich Kamyanets ◽  
Elena Olegovna Kuznetsova ◽  
Anna I. Scherbakova
Keyword(s):  
Higher Education ◽  
Educational Process ◽  
Practical Significance ◽  
Quality Of Education ◽  
University Graduates ◽  
Quality Of Higher Education ◽  
The Social ◽  
Study Results

Introduction. The article actualizes the problem of monitoring the qualitative indicators of higher education in modern Russian universities. The opportunities for monitoring to identify the levels of university graduates’ satisfaction with the obtained education considering the rapidly changing socio-cultural and economic conditions are disclosed. Goal: substantiation of heuristic possibilities for monitoring the quality of higher education in accordance with the social demand. Methods. At the basis of the study methodology lies the systemic approach allowing the authors to conduct a comprehensive analysis of the specific features of monitoring. The analysis, generalization, and classification of the main indicators constituting the foundation for the study of university graduates’ satisfaction with the quality of education are conducted. Results. The article presents the results of monitoring studies and proposes a classification of methodological and methodical approaches to the study of the topic. Scientific novelty. The topic of monitoring university graduates’ satisfaction with the quality of education allows the authors to explore the main relevant problems of modern universities and disclose the potential of higher education. Practical significance. The acquired study results can be used in further research, scientific and methodical developments, and project activity aimed at improving students’ satisfaction with the educational process and promote the quality of pedagogical work.

scholarly journals Theoretical and Legal Aspects of Liquidation of Business Entities In The Republic of Uzbekistan

2021 ◽  
Vol 04 (05) ◽  
Author(s):  
Yusufjon Sayfullaevich Khojanazarov ◽  
Keyword(s):  
Legal Framework ◽  
Legal Aspects ◽  
Regulatory Framework ◽  
Practical Significance ◽  
Legal Basis ◽  
The Republic ◽  
Business Entities

This article is devoted to the theoretical and legal aspects of the liquidation of business entities in the Republic of Uzbekistan and the analysis of positive statistics achieved as a result of improving the regulatory framework to simplify the procedure for the liquidation of business entities and interdepartmental integration directly involved in the liquidation. business entities. The article provides theoretical and legal basis for the classification of the improved legal framework and their membership, simplifying the procedure for liquidation of business entities, and develops proposals of important practical significance.

scholarly journals The role of modern management technologies in ensuring competitiveness of the enterprise

2021 ◽  
Vol 2021 (1) ◽  
pp. 51-58
Author(s):  
Olha Podra ◽  
◽  
Nataliya Petryshyn ◽  
Keyword(s):  
Service Provision ◽  
Production Cycle ◽  
Modern Management ◽  
Goods And Services ◽  
Factors Influencing ◽  
Management Technology ◽  
Innovative Management

The article is devoted to the study of modern management technologies in ensuring the competitiveness of the enterprise. A thorough study of theoretical positions and approaches to determining the technology and factors influencing the success of its implementation was conducted. The classification of innovative management decisions is generalized, which includes implementation, training, consulting, transfer and engineering, audit. It is established that the use of innovative technologies in management leads to increased productivity and flexibility of the enterprise; reducing the duration of the production cycle and / or increasing the speed of service provision; improving the quality of goods and services provided; expanding market presence. Peculiarities of using risk management technology in the economic activity of enterprises in the conditions of foreign economic operations are investigated.

scholarly journals KAJIAN STANDAR PELAYANAN MINIMAL (SPM) BIDANG JALAN DI KABUPATEN NAGAN RAYA

2021 ◽  
Vol 3 (3) ◽  
pp. 211-219
Author(s):  
Hendra Elfriadi ◽  
Sugiarto Sugiarto ◽  
Irin Caisarina
Keyword(s):  
Service Center ◽  
Visual Method ◽  
Local Activity ◽  
Goods And Services ◽  
Regional Activity ◽  
Road Condition ◽  
Activity Center ◽  
Environment Service

As one of the district that engage on the agriculture and plantation sector, Nagan Raya needs to be supported the facilities and infrastructure correspondingly, quality of transportation, and appropiate in MSS that mobility of goods and services can run smoothly. Anonymous (2015) had been defining of the planned local activity center ( LAC), regional activity center (RAC), Environment service center ( ESC), and classification of system network road. The purpose of this research are to evaluate the  practice MSS of road field in Nagan Raya, to specify MSS of road field based on connectivity indicator between region that accordance with SP in Nagan Raya, and also to evaluate fulfillment Minimum Service Standard of road field based on presentation indicator of road condition level in Nagan Raya. This reasearch conducted with collecting the datas that are Hamlet Neighbour book in Nagan Raya, condition data, and DFAA. The use of connectivity MSS on 2015 in Padang Rubek - Lueng Baro is 91,29 percent, Babussalam – Lueng Baro is 91, 78 percent, and Alue Bilie – Lueng Baro is 90,4 percent. The value of roadcondition by made the survey of road condition with visual method categorized at good (B), and medium (S) with each amount are 90,78 percent, and 9,22 percent. The value of road condition by made the survey of specific road condition categorized at good in the amount is 96, 51 percent, medium in the amount is 1,94 percent, and lightly damaged in the amount is 1,55 percent. The compliance of road field in Nagan Raya by made survey of specific road condition in the amount is 164,10 percent, meanwhile on the survey of road condition in visual method in the amount is 166,67 percent

The current state of the legislative implementation of criminal law policy

2020 ◽  
pp. 111-118
Author(s):  
Oleksandr Ostrohliad
Keyword(s):  
Law Enforcement ◽  
Criminal Code ◽  
Practical Significance ◽  
New Approach ◽  
Public Discussion ◽  
Current State ◽  
Criminal Offenses ◽  
Legal Technology ◽  
Logical Semantic

Purpose. The aim of the work is to consider the novelties of the legislative work, which provide for the concept and classification of criminal offenses in accordance with the current edition of the Criminal Code of Ukraine and the draft of the new Code developed by the working group and put up for public discussion. Point out the gaps in the current legislation and the need to revise individual rules of the project in this aspect. The methodology. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of appropriate conclusions and recommendations. During the research, the following methods of scientific knowledge were used: terminological, logical-semantic, system-structural, logical-normative, comparative-historical. Results In the course of the study, it was determined that despite the fact that the amendments to the Criminal Code of Ukraine came into force in July of this year, their perfection, in terms of legal technology, raises many objections. On the basis of a comparative study, it was determined that the Draft Criminal Code of Ukraine needs further revision taking into account the opinions of experts in the process of public discussion. Originality. In the course of the study, it was established that the classification of criminal offenses proposed in the new edition of the Criminal Code of Ukraine does not stand up to criticism, since other elements of the classification appear in subsequent articles, which are not covered by the existing one. The draft Code, using a qualitatively new approach to this issue, retains the elements of the previous classification and has no practical significance in law enforcement. Practical significance. The results of the study can be used in law-making activities to improve the norms of the current Criminal Code, to classify criminal offenses, as well as to further improve the draft Criminal Code of Ukraine.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Dynamics of the processes in metal machining

1998 ◽  
Vol 2 ◽  
pp. 115-122
Author(s):  
Donatas Švitra ◽  
Jolanta Janutėnienė
Keyword(s):  
High Frequency ◽  
Machine Tools ◽  
Metal Cutting ◽  
Cutting Tool ◽  
Low Frequency ◽  
Metal Cutting Machine ◽  
Cutting Machine ◽  
Metal Machining

In the practice of processing of metals by cutting it is necessary to overcome the vibration of the cutting tool, the processed detail and units of the machine tool. These vibrations in many cases are an obstacle to increase the productivity and quality of treatment of details on metal-cutting machine tools. Vibration at cutting of metals is a very diverse phenomenon due to both it’s nature and the form of oscillatory motion. The most general classification of vibrations at cutting is a division them into forced vibration and autovibrations. The most difficult to remove and poorly investigated are the autovibrations, i.e. vibrations arising at the absence of external periodic forces. The autovibrations, stipulated by the process of cutting on metalcutting machine are of two types: the low-frequency autovibrations and high-frequency autovibrations. When the low-frequency autovibration there appear, the cutting process ought to be terminated and the cause of the vibrations eliminated. Otherwise, there is a danger of a break of both machine and tool. In the case of high-frequency vibration the machine operates apparently quiently, but the processed surface feature small-sized roughness. The frequency of autovibrations can reach 5000 Hz and more.

Program Fajar Indah Sebagai Media Dakwah dalam Meningkatkan Pemahaman Keagamaan Masyarakat

2020 ◽  
Vol 5 (1) ◽  
pp. 21-38
Author(s):  
FAISAL AKBAR ◽  
Syamsuddin RS ◽  
Dadan Anugrah
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Islamic Law ◽  
Public Trust ◽  
Broadcast Communication ◽  
Lecture Method ◽  
Radio Broadcast ◽  
Religious Understanding

Penelitian ini bertujuan untuk mengetahui metode Program Fajar Indah yang ada di Radio Citra Progo dalam meningkatkan pemahaman keagamaan masyarakat, mengetahui klasifikasi da’i pengisi program Fajar Indah, serta pesan dakwah dari program Fajar Indah. Penelitian ini menggunakan penelitian kualitatif dengan metode deskriptif. Pengumpulan data dalam penelitian ini menggunakan teknik observasi, wawancara dan dokumentasi. Analisis data digunakan penafsiran logika yang dihubungkan dengan konteks Komunikasi Penyiaran Islam. Hasil penelitian menunjukan bahwa Radio Citra Progo dalam program Fajar Indah menggunakan metode ceramah dengan pembawaan da’i yang santai ketika siaran. Adapun klasifikasi da’i dalam siaran dakwah ini, dapat dilihat dari wawasan keilmuan penyiar dalam menguasai Al Quran dan Hadist sebagai sumber hukum Islam dan kedisiplinan untuk menjalankan tugas sebagai da’i penyiar radio. Dalam siaran Program Fajar Indah terdapat pesan dakwah berupa materi Aqidah untuk meningkatkan kepercayaan masyarakat kepada Allah, mengimani rukun Iman dan rukun Islam, serta materi Akhlak yang diperintahkan oleh Allah dan dicontohkan oleh Nabi Muhammad SAW, materi Ibadah yang menyampaikan tatacara beribadah kepada Allah meliputi hukum pernikahan, hukum bertetangga, shodaqoh, sholat, puasa dan menyampaikan materi tentang hari-hari besar umat Islam. This study aims to determine the methods of the Beautiful Fajar Program on Radio Citra Progo in improving people's religious understanding, knowing the classification of preachers for the Fajar Indah program, and preaching messages from the Fajar Indah program. This study uses qualitative research with descriptive methods. Data collection in this study uses observation, interview and documentation techniques. Data analysis used the interpretation of logic connected with the context of Islamic Broadcast Communication. The results showed that Citra Progo Radio in the Fajar Indah program used a lecture method with a relaxed nature when broadcasting. The da'i classification in this da'wah broadcast, can be seen from the broadcaster's scientific insights in mastering the Qur'an and Hadith as a source of Islamic law and discipline to carry out their duties as radio broadcast preachers. In the broadcast of the Fajar Indah Program there is a da'wah message in the form of Aqeedah material to increase public trust in God, faith in the pillars of faith and pillars of Islam, as well as moral material ordered by God and exemplified by the Prophet Muhammad, the material of worship which conveys the procedure of worship to God including marriage law , neighborly law, shodaqoh, prayer, fasting and delivering material about the Muslim holidays.

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