Other Kinds of Taxes

2020 ◽  
Author(s):  
Leonard E. Burman ◽  
Joel Slemrod
Keyword(s):  
Time Of Death ◽  
Legal Entity ◽  
Estate Tax

The estate tax is a tax on the wealth held by people when they die. (The “estate” is the legal entity that holds assets between the time of death and payment of any tax and distribution to heirs of the remaining assets.) The federal tax...

Suicide-Bereaved Individuals’ Attitudes Toward Therapists

Crisis ◽  
2015 ◽  
Vol 36 (2) ◽  
pp. 135-141 ◽  
Author(s):  
Erin F. Ward-Ciesielski ◽  
Madeline D. Wielgus ◽  
Connor B. Jones
Keyword(s):  
Mental Health Treatment ◽  
Online Survey ◽  
The United States ◽  
Limited Attention ◽  
Time Of Death ◽  
Loved One ◽  
Important Group ◽  
Positive Attitudes ◽  
Suicide Bereaved ◽  
Research Domain

Background: Suicide-bereaved individuals represent an important group impacted by suicide. Understanding their experiences following the suicide of a loved one is an important research domain, despite receiving limited attention. Although suicide-bereaved individuals may benefit from mental health treatment, their attitudes toward therapy and therapists are poorly understood. Aims: The present study aimed to understand the extent to which bereaved individuals’ attitudes toward therapy and therapists are impacted by whether their loved one was in therapy at the time of death. Method: Suicide-bereaved individuals (N = 243) from the United States were recruited to complete an online survey about their experience with and attitudes toward therapy and therapists following the suicide of a loved one. Results: Bereaved individuals whose loved one was in therapy at the time of death (N = 48, 19.8%) reported more negative and less positive attitudes toward the treating therapist than those whose loved one was not in therapy at the time of death (N = 81, 33.3%) or whose loved one was never in therapy/the deceased’s therapy status was unknown (N = 114, 46.9%). Conclusion: The deceased’s involvement with a therapist appears to be an important factor impacting the experience of bereaved individuals and should be considered when attempting to engage these individuals in postvention.

AUCTION BIDDING: LEGAL ENTITY AND TERMS OF VALIDITY

2020 ◽  
Vol 16 (7) ◽  
Author(s):  
Anastasia Kostomarova ◽  
Nadezhda Kolesnikova
Keyword(s):  
Legal Entity

SISTEM PENGANGGARAN PENDIDIKAN TINGGI DARI OLD PUBLIC MANAGEMENT MENUJU NEW PUBLIC MANAGEMENT

1970 ◽  
Vol 2 (2) ◽  
pp. 127-142
Author(s):  
A. Budi Santosa
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Public Management ◽  
Good Governance ◽  
National Development ◽  
Development Planning ◽  
Planning System ◽  
Successful Implementation ◽  
Service Agency ◽  
Legal Entity

Budget implementation in government agencies has not been effective even though legislation has mandated that performance-based budgeting should be implemented gradually starting in 2005. Some researches on budgeting found a disregard for the prerequisites for the successful implementation of performance-based budgeting, which includes participation, competence, and the clear documents and budgeting procedures. In Indonesia, the reform of budgeting begins with the issuance of Act No. 17 of 2003 on State Finance and Act No. 25 of 2004 on National Development Planning System, which is a product of legislation that became a milestone of reform in national planning and budgeting. In universities in Indonesia budget management system changes begins to be applied especially after the implementation of autonomy in the management of higher education institutions, namely since the issuance of Government Regulation on Higher Education as State-Owned Legal Entity (BHMN), Public Service Agency (BLU), even the latter leads to the State University-Owned Legal Entity(PTN-BH). The change of financial management is not without reason, but is intended to more financial management of performance-oriented, transparent and accountable, the estuary of the increasing good governance. Pelaksanaan anggaran di instansi pemerintah selama ini belum efektif, padahal undang-undang telah mengamanatkan bahwa pelaksanaan penganggaran berbasis kinerja hendaknya dapat dilaksanakan secara bertahap mulai tahun 2005. Beberapa hasil penelitian tentang penganggaran menunjukan adanya pengabaian terhadap prasayarat keberhasilan pelaksanaan penganggaran berbasis kinerja, yang antara lain ditentukan oleh faktor-faktor pendukung seperti partisipasi, kompetensi, dan adanya kelengkapan dokumen dan prosedur penganggaran secara jelas. Di Indonesia, reformasi bidang penganggaran diawali dengan terbitnya Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara Undangundang Nomor 25 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional merupakan produk undang-undang yang menjadi tonggak sejarah reformasi di bidang perencanaan dan penganggaran nasional. Di lingkungan perguruan tinggi Indonesia perubahan sistem manajemen anggaran mulai diterapkan terutama setelah dilaksanakannya otonomi dalam pengelolaan lembaga pendidikan tinggi, yaitu sejak diterbitkannya Peraturan Pemerintah tentang Perguruan Tinggi sebagai BHMN, BLU, bahkan yang terakhir ini mengarah pada PTN-BH. Perubahan arah pengelolaan keuangan tersebut tidak tanpa alasan, namun dimaksudkan agar pengeloaan keuangan lebih berorientasi pada kinerja, transparan dan akuntabel, yang muaranya tentu pada meningkatnya good governance.

Redefinisi Fungsi Desa dalam Manga Naruto dan Bande Dessinée Astérix: Sebuah Kajian Komparasi Budaya Populer

Metahumaniora ◽  
2017 ◽  
Vol 7 (3) ◽  
pp. 293
Author(s):  
Tania Intan
Keyword(s):  
Popular Culture ◽  
Rural Environment ◽  
Cultural Comparison ◽  
Structural Element ◽  
Legal Entity ◽  
Bande Dessinee ◽  
Spare Time ◽  
Popular Medium ◽  
The World ◽  
The Village

AbstrakSecara alamiah, manusia membutuhkan sarana untuk mengisi waktu luangnyasetelah bekerja keras. Satu media yang murah, mudah dijangkau, dan digemari oleh semuakalangan di seluruh dunia adalah cerita bergambar atau komik yang merupakan bagiandari budaya populer. Pada umumnya, karya paraliteratur-visual ini memang bersifat fiktifdan hanya merupakan peniruan dari kenyataan yang digambarkan secara berlebihan(grotesque). Namun demikian, di dalam komik, sering ditemukan nilai-nilai kehidupanyang bersifat universal dan abadi sehingga dianggap layak sebagai bahan kajian budaya.Naruto, salah satu manga Jepang, dan Astérix, bande dessinée dari Prancis, akan ditelitisebagai representasi dunia Timur dan Barat. Latar sebagai unsur struktural dalam karyakaryafiksi ini ternyata juga menunjukkan kesamaan mendasar, yaitu keberadaan desasebagai tempat hidup para tokohnya. Dalam tulisan ini, akan dibahas pemaknaan lainterhadap lingkungan rural tersebut, yang memiliki andil dalam pembentukan karakterpara tokoh dari kedua komik. Metode kajian komparasi budaya akan digunakan denganpenerapan teori-teori yang relevan. Penelitian singkat ini bertujuan untuk melengkapistudi mengenai komik yang belum banyak dilakukan di Indonesia.Kata kunci: Desa, komik, Naruto, Astérix, Komparasi BudayaAbstractNaturally, humans need a way to fill their spare time after working hard. Acheap, accessible and popular medium by all circles around the world is a picture or comicstory, which is part of popular culture. McCloud (1993:7) defines comics as drawings andembossed symbols in a particular order, aimed at providing information or achievingaesthetic responses from the reader. In general, this visual-paraliterature work isindeed fictitious and merely an imitation of grotesque reality. However, in the comics, itis often found that values of life that are universal and eternal so comics are consideredappropriate as a material of cultural studies. Naruto, one of the Japanese manga, andAstérix, the bande dessinée of France, are examined as a representation of the East andWest. The background as a structural element in these works of fiction also shows the basicsimilarity of the existence of the village as the place of life of the characters. According toKartohadikoesoemo (1984:16), the village is a legal entity, in which a ruling society livesits own government. In this paper, other meanings of the rural environment, which hascontributed in the character formation of the characters from both comics are discussed.The method of cultural comparative is used with the application of relevant theories. Thisbrief study aims to complete the study of comics which is still very limited in Indonesia.Keywords: Village, Comic, Naruto, Astérix, Cultural Comparison

ANALISIS YURIDIS PUTUSAN PENGADILAN NEGERI BLORA TENTANG DUALISME KEPENGURUSAN YAYASAN PENDIDIKAN ISLAM KARTAYUDA YANG AKTA PENDIRIANNYA DIBUAT OLEH DAN DIHADAPAN NOTARIS (Studi Kasus Putusan Perkara PN Blora No. 34/Pdt.G/2015/PN.Bla)

Jurnal Akta ◽  
2017 ◽  
Vol 4 (3) ◽  
pp. 463
Author(s):  
Muslim Ansori ◽  
Akhmad Khisni
Keyword(s):  
Private Schools ◽  
Education System ◽  
Crucial Role ◽  
The State ◽  
Educational Institutions ◽  
Legal Entity ◽  
Non Profit ◽  
The Right

With the enactment of the Education System Act no 20 of 2003 (better known as the Sisdiknas Act), the State has determined that educational institutions should have a legal umbrella in the form of a legal entity, or better known as the Legal Entity Education. As a non-profit organization, the Foundation is the right legal entity that becomes a place for educational institutions, especially private schools. Therefore, of course, Notary has a very crucial role in making notary deed in the form of establishment and deed of change, such as example how in making the right basic budget and not multi interpresatasi for stake holders in the foundation. Therefore, the role of function and authority of the organ of the foundation must be clearly stated in the articles of association, so as not to cause a dispute in the future.KEYWORDS: Notaries, Foundation, Organ Foundation,

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