scholarly journals Electronic Signature of the Taxpayer in Times of COVID-19

2021 ◽  
Vol 26 (4) ◽  
pp. 111-120
Author(s):  
Łukasz Goździaszek

Abstract The aim of the article is to present the legal provisions used to identify taxpayers (and similarly other entities) using electronic communication in the times of COVID-19, in the light of the construction of public ICT systems for submitting declarations and applications. The COVID-19 pandemic accelerated the IT transformation, including the benefits of switching to digital tools, unless the legislator had already imposed an obligation to use electronic communication. For tax purposes, the range of possible signatures has not been limited to a qualified electronic signature, a trusted signature, a personal signature, and possibly a simple identity verification mechanism using an account in an ICT system secured only with a password. It is often used to sign the so-called “authorization data” (“tax data”). The new facilitations in the field of creating a trusted profile should translate into the popularization of the trusted signature, especially as there are more and more non-tax online services provided by public entities.

2019 ◽  
Vol 13 (1) ◽  
pp. 65-81
Author(s):  
Khariri Khariri

The development in the field of information technology in the era of industrial revolution 4.0 was so rapid. However, there are many negative findings from the use of social media, such as hoaxes, utterances of hatred, slander, etc. This requires a more contextual study of Islamic law (fiqh) and is able to answer what is the demand of the times, especially the phenomenon of social media. In carrying out the formulation of Islamic law, there are two methods of reasoning used, namely normative-deductive and empirical-inductive, so that the resulting laws can be in accordance with the demands of the community. Therefore, the idea of social media fiqh is to make an effort to find the maqāṣid al-syarī’ah (legal purpose) in the use of social media. By using the theory of sadd al-żarī’ah analysis, this study sought formulation of Islamic law in order to be a solution in the times. This theory is used to explore various problems that have occurred in the development of communication on social media. In addition, this study attempts to trace the exclusion (istinbāṭ) of the law in formulating the fiqh of social media with the Uṣūl al-Fiqh approach and the social history of Islamic law. The work of this research is inseparable from the two legal provisions that have been formulated before, namely the MUI fatwa on Social Media and the Law of Information and Electronic Transaction.


2020 ◽  
Vol 9 (3) ◽  
pp. 40
Author(s):  
Zhihao Wang ◽  
Jiefei Guo

With the development of the times, geographical indications have more and more influence on a country’s economy and culture. As a big country of geographical indication resources, China should make use of the benefits of geographical indications to promote economic and cultural development. However, due to the mixed legislative mode of Trademark Act, which includes TrademarkAct,Regulations on the protection of geographical indications andAdministrative measuresfor geographical indications of agricultural products, there are conflicts and confusion in the legal provisions, which is not conducive to the development of geographical indications in China. This paper discusses the protection mode of geographical indications in European Union, the United States and other countries, analyzes the advantages and disadvantages of special law protection, Trademark Act protection and anti-unfair competition law protection mode, and puts forward suggestions that China should adopt special law protection to make better use of China’s rich geographical indication resources in the way of strong protection.


2021 ◽  
Author(s):  
Frédéric Suffert ◽  
Muriel Suffert

AbstractThe experience presented here relates to 2020, a particularly timely year for plant disease-related communication (‘International Year of Plant Health’ IYPH2020), but also a unique year because of the COVID-19 pandemic. Our goal was to illustrate the diversity and beauty of fungal plant pathogens through a naturalist approach that could be followed by any amateur. We achieved this end through ‘phytopathological strolls’, in which we observed and determined the origin of symptoms on diseased plants found in our garden, in the local streets, in nearby open spaces, and sharing this matter with a broad public. The lockdown imposed in France created an additional motivation to take up the challenge, and to involve our children, even under strong constraints, such as movement restrictions. We observed and described fungal pathogens through hundreds of photographs, shared our findings with a large audience on Twitter, and received feedback. The material used was deliberately simple and transportable: a digital reflex camera, an old microscope, a mobile phone, some books and an Internet connexion. Between March 17 March and December 15, 2020 we found 148 plant pathogens, including 72 rusts, 22 powdery mildews and 22 septoria-like diseases. We discuss here the importance of promoting searches for plant pathogens, their description and conservation, through a combination of classical approaches and digital tools in tune with the times, such as Twitter, by treating pathogen identification like a detective game and, more surprisingly, by making use of the addictive nature of collection approaches, drawing a parallel with Pokémon Go.


2019 ◽  
Vol 19 (1) ◽  
pp. 27
Author(s):  
Muhammad Sulthon

Deconstruction of Islamic law in accordance with the subject matter that is in harmony with the social dynamics become mainstream. This deconstruction is epistemelogi idea is applied in the form of social thought Islamic thinker Islamic law. In the Koran legislation contains general principles and legal-specific. The general principles are the true meaning and arguments behind-specific legal provisions, sometimes explicitly stated also accompany expressions of legal-specific. In the renewal of ideas Islamic law, substantive attention to texts that are definitive (absolute) and zhanni (relative). The distinction between qath'i with zhanni so stressed, because in this case it is an open space for diligence in order to respond to changing times. Deconstruction of Islamic law seeks to find knowledge that is rooted to the moderate Islamic knowledge and adaptive to the times.


Author(s):  
Francisco José Lacueva-Pérez ◽  
Lea Hannola ◽  
Jan Nierhoff ◽  
Stelios Damalas ◽  
Soumyajit Chatterjee ◽  
...  

The introduction of innovative digital tools for supporting manufacturing processes has far-reaching effects on an organizational and an individual level due to the development of Industry 4.0. The FACTS4WORKERS project funded by H2020, i.e. Worker-Centric Workplaces in Smart Factories, aims to develop user-centered assistance systems in order to demonstrate their impact and applicability at the shop floor. To do so it is important to understand how to develop such tools and how to assess if advantages can be derived from the created ICT system. This study introduces the technology of a workplace solution that is linked to a specific industrial challenge. Subsequently, a 2-stepped approach to evaluate the presented system is discussed. Heuristics, which are an output of project “Heuristics for Industry 4.0”, are used to test if the developed solution covers critical aspects of socio-technical system design. Insights into the design, development and holistic evaluation of digital tools at the shop floor should be shown.


2018 ◽  
Vol 4 (01) ◽  
pp. 63
Author(s):  
Hendri Hermawan Adinugraha ◽  
Mashudi Mashudi

The beginning of the problem in the development of Islamic law was coincided after the death of Prophet Muhammad SAW. The legal issues that emerge along with the advancement of the times and the development of technology and social change continue to emerge as the dynamics of human life “current era” in this world. The verses of the Qur’an and the hadiths of the Prophet are required to be able to solve the problems of the ummah. The existence of al-maslahah al-mursalah is a formulation of contemporary ijtihad in establishing Islamic law by keeping referring to the two sources of law namely Alqur’an and al-hadist, in order to find answers of various problems that arise in the midst of the ummah. The purpose of this study is to find out and analyze the relevance of al-maslahah al-mursalah with the context of current matters as the determination of Islamic law. The method of analysis in this qualitative research uses literature approach by reading some works on al-maslahah al-mursalah in the determination of Islamic law. The results of the study and the analysis of this study show that al-maslahah al-mursalah can only be a legal determination on mu’amalah affairs, it has been agreed by jumhurul ‘ulama. The legal product established by the al-maslahah al-mursalah method was considered to be more effective and flexible in dealing with and answering contemporary mu’amalah issues that have not clearly stated its legal provisions in the texts, without violating the rules of the Qur’an and hadith. The purpose of al-maslahah al-mursalah is to optimize the maintenance of the benefit of mankind, because it is a reflection of the manifestations of the concept of hifzu ad-din, an-nafs, al-’aql, an-nasl, and al-mal (al-’aradh).Saran sitasi:  Adinugraha, H., & Mashudi, M. (2018). Al-Maslahah Al-Mursalah dalam Penentuan Hukum Islam. Jurnal Ilmiah Ekonomi Islam, 4(01), 63-75. doi:http://dx.doi.org/10.29040/jiei.v4i1.140


2021 ◽  
Vol 5 (2) ◽  
pp. 459-487
Author(s):  
Dian Meiningtias

Abstract: Postgenderism is a social movement about understanding the balance between men, women and nature. The development of the times and technological advances has brought people to various conditions with various attitudes to life, including a new way of looking at humans regarding gender status. This is intended as a space for human potential by eliminating gender status biologically and psychologically because it is considered an arbitrary limitation space. Postgenderism faces the limitations of social constructionist views on gender and sexuality, as well as the possibility of gender transcendence through social and political means that can be resolved by means of technology. Maqashid Syariah is here to provide a bridge of thought in viewing discourses and phenomena that move with the times. This is as a role in providing a legal footing that is oriented to the benefit of the people. In order to provide a sharp analysis, this study uses a qualitative library research with the theory of Maqashid Syariah. The method used in this research is descriptive analytical by describing a problem, and qualitative analysis with reference to the literature and applicable legal provisions. So that through the research method used, the use of Sex Reassigment Surgery technology as a re-determination of gender status can be studied using the Maqashid Syariah theory which legally has benefits or brings new problems in its implementation in social life. Keywords: Maqashid Syariah Postgender, Sex Reassigment Surgery, Technology Abstrak: Postgenderisme adalah gerakan sosial tentang memahami keseimbangan antara laki-laki, perempuan dan alam. Perkembangan zaman dan kemajuan teknologi telah membawa manusia pada berbagai kondisi dengan berbagai sikap hidup, termasuk cara baru dalam memandang manusia mengenai status gender. Hal ini dimaksudkan sebagai ruang bagi potensi manusia dengan menghilangkan status gender secara biologis dan psikologis karena dianggap sebagai ruang pembatasan yang sewenang-wenang. Postgenderisme menghadapi batasan pandangan konstruksionis sosial tentang gender dan seksualitas, serta kemungkinan transendensi gender melalui sarana sosial dan politik yang dapat diselesaikan dengan sarana teknologi. Maqashid Syariah hadir untuk memberikan jembatan pemikiran dalam melihat wacana dan fenomena yang bergerak mengikuti perkembangan zaman. Hal ini sebagai perannya dalam memberikan pijakan hukum yang berorientasi pada kemaslahatan umat. Guna memberikan analisis yang tajam, penelitian ini menggunakan penelitian library research bersifat kualitatif dengan teori Maqashid Syariah. Metode yang dipakai di dalam penelitian ini bersifat deskriptif analitis dengan memaparkan mengenai suatu permasalahan, dan analisa kualitatif dengan acuan literatur dan ketentuan hukum yang berlaku. Sehingga melalui metode penelitian yang digunakan tersebut, penggunaan teknologi Sex Reassigment Surgery sebagai penentuan ulang status gender dapat dikaji menggunakan teori Maqashid Syariah yang secara muatan hukum memiliki kebermanfaat ataupun membawa permasalahan baru dalam implementasinya di kehidupan sosial. Kata kunci: Maqashid Syariah Postgender, Sex Reassigment Surgery, Teknologi


2018 ◽  
Vol 2 (2) ◽  
pp. 125-133
Author(s):  
Dita Perwitasari

Today's business development is very advanced. No longer developing only business that leads conventionally but also leads to technology-based business. The business of trade and services that lead to this technology also eventually also requires assistance from the financial services sector in the context of developing its business. Financial technology or better known as fintech is innovation in the field of financial services. Fintech is better known in recent years in the business world. This happens because technology evolves with the times. The development and evolution of this technology can make individuals today become easier in doing business. One service from Fintech that is currently popular is often also called Peer-to-Peer (P2P) Lending, or a company that brings lenders with loan seekers in one container, which financing or credit agreement is carried out with an online system and with the form of a standard agreement electronically. The financing or credit agreement is signed with an electronic signature and no stamp. This will cause problems if there is a default when the loan payment cannot be paid. What legal certainty can be given to creditors and debtors in the loan agreement. The research method used in this paper is a normative juridical legal research method. Where normative legal research is carried out by examining legislation and other literary materials.


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