scholarly journals Effectiveness and Efficiency of Administrative Appeal Procedures: a Case Study on Tax Disputes in Romania

2019 ◽  
Vol 17 (2) ◽  
pp. 9-34
Author(s):  
Octavian Moldovan ◽  
Gabriela Bucătariu
Keyword(s):  
Multiple Perspectives ◽  
National Agency ◽  
Administrative Procedure ◽  
Legitimate Interest ◽  
Efficiency And Effectiveness ◽  
Alternative Means ◽  
Effectiveness And Efficiency ◽  
Dispute Settlements ◽  
Fiscal Administration ◽  
Judicial Procedure

The aim of this article is to evaluate the effectiveness and efficiency of (internal) administrative appeal in tax or fiscal matters in Romania, in comparison to the more time and resource consuming court action against an administrative decision imposing fiscal obligations. In order to evaluate the effectiveness and efficiency of administrative appeals, we analysed data from the reports and documents issued by the Romanian National Agency for Fiscal Administration (NAFA) regarding efficiency related indicators, as well as dispute settlements and the amount of collected tax as effectiveness criteria. Furthermore, data regarding the results of the administrative procedure is compared to the results of the judicial procedure in terms of the number of admitted legal actions that annulled fiscal obligations. The results show that at least in the 2013–2017 period, the administrative procedure was both inefficient and ineffective since, on average, less than 7% of fiscal disputes were solved/settled in favour of the appellant. Moreover, the procedure was rather time consuming – although the disputes should have been settled in 45 days, the answer was provided after 70 days. Hence, the administrative procedure is often seen as a mere stepping stone toward subsequent legal/court actions, with no possibility to provide a satisfactory solution and thus lessen the workload of the court. Surprisingly, the taxpayers seem to consider the courts as a more favourable/efficient means as more than half of legal actions brought against fiscal administrative acts were settled in favour of the taxpayer, i.e. the fiscal obligations were annulled. The effectiveness of the preliminary administrative procedure was further analysed from multiple perspectives pertaining to the players that have a direct or indirect legitimate interest in this procedure. These are (i) the courts, which should/could benefit from a reduced workload if the procedure was effective, (ii) the taxpayers filing administrative appeals, which could have a feasible alternative to the time and resource consuming judicial means, and (iii) the fiscal bodies that issued fiscal administrative acts or that must respond to the appeals. The fact that this procedure is a mandatory predecessor of the judicial one and not an alternative means of dispute resolution seems to significantly impede its efficiency and effectiveness. The results can serve as a basis to analyse and compare the respective data in other countries with similar legal and tax systems.

scholarly journals A Personalized Machine-Learning-Enabled Method for Efficient Research in Ethnopharmacology. The Case of the Southern Balkans and the Coastal Zone of Asia Minor

2021 ◽  
Vol 11 (13) ◽  
pp. 5826
Author(s):  
Evangelos Axiotis ◽  
Andreas Kontogiannis ◽  
Eleftherios Kalpoutzakis ◽  
George Giannakopoulos
Keyword(s):  
Machine Learning ◽  
Coastal Zone ◽  
Extraction Process ◽  
Asia Minor ◽  
Efficiency And Effectiveness ◽  
Effectiveness And Efficiency ◽  
Intelligent Tools ◽  
Southern Balkans

Ethnopharmacology experts face several challenges when identifying and retrieving documents and resources related to their scientific focus. The volume of sources that need to be monitored, the variety of formats utilized, and the different quality of language use across sources present some of what we call “big data” challenges in the analysis of this data. This study aims to understand if and how experts can be supported effectively through intelligent tools in the task of ethnopharmacological literature research. To this end, we utilize a real case study of ethnopharmacology research aimed at the southern Balkans and the coastal zone of Asia Minor. Thus, we propose a methodology for more efficient research in ethnopharmacology. Our work follows an “expert–apprentice” paradigm in an automatic URL extraction process, through crawling, where the apprentice is a machine learning (ML) algorithm, utilizing a combination of active learning (AL) and reinforcement learning (RL), and the expert is the human researcher. ML-powered research improved the effectiveness and efficiency of the domain expert by 3.1 and 5.14 times, respectively, fetching a total number of 420 relevant ethnopharmacological documents in only 7 h versus an estimated 36 h of human-expert effort. Therefore, utilizing artificial intelligence (AI) tools to support the researcher can boost the efficiency and effectiveness of the identification and retrieval of appropriate documents.

scholarly journals Spatial Metadata Usability Evaluation

2020 ◽  
Vol 9 (7) ◽  
pp. 463 ◽  
Author(s):  
Mohsen Kalantari ◽  
Syahrudin Syahrudin ◽  
Abbas Rajabifard ◽  
Hardi Subagyo ◽  
Hannah Hubbard
Keyword(s):  
Data Quality ◽  
User Interfaces ◽  
Spatial Data ◽  
Irrelevant Information ◽  
End Users ◽  
Data Discovery ◽  
Data Infrastructure ◽  
Critical Part ◽  
Efficiency And Effectiveness ◽  
Effectiveness And Efficiency

Spatial metadata is a critical part of any spatial data infrastructure, which enables the organising, sharing, discovery and use of spatial data. This paper highlights a knowledge gap in the usability of the metadata systems for the end–users. It then addresses the gap by applying the User Centred Design approach to investigate the usability of metadata records. The research engages with end–users concerning efficiency and effectiveness of metadata systems, and end–users’ satisfaction and expectations. The results indicate significant gaps with the effectiveness and efficiency of metadata systems for spatial data discovery and selection. Inconsistency and irrelevant information in the metadata records were found in the title, keywords, abstracts, data quality and other elements of the metadata. Additionally, essential improvements were identified for user interfaces. Discouraging presentation of the metadata is a prominent problem found in the interface of the metadata systems.

Mobile Government Services and Resident Satisfaction

2019 ◽  
Vol 15 (2) ◽  
pp. 39-57
Author(s):  
Mohammed Adel Al Najjar ◽  
Assem Alabdelqader ◽  
Emad Ahmed Abu-Shanab
Keyword(s):  
Structural Equation ◽  
Equation Modeling ◽  
Mobile Service ◽  
Research Model ◽  
Public Officials ◽  
Government Services ◽  
Research Article ◽  
Factors Influencing ◽  
Efficiency And Effectiveness ◽  
Effectiveness And Efficiency

The success of any mobile service depends on the perceived efficiency and effectiveness of using the service. This research article attempts to evaluate the factors influencing the effectiveness and efficiency of the Kahramaa mobile service, where both influence users' satisfaction. From a system's features perspective, timeliness and availability were significant predictors of efficiency, accuracy, and usability were significant predictors of effectiveness. Accessibility and reliability failed to influence efficiency and effectiveness respectively. Structural equation modeling was used to estimate the research model and explained 61.7% of the variance in satisfaction. The article reports valuable insights for public officials and researchers based on a system's features perspective. Conclusions and implications are reported at the end.

Multiple Perspectives on the Impact of Electronic Ordering on Hospital Organisational and Communication Processes

2005 ◽  
Vol 34 (4) ◽  
pp. 130-135 ◽  
Author(s):  
Andrew Georgiou ◽  
Johanna Westbrook ◽  
Jeffrey Braithwaite ◽  
Rick Iedema
Keyword(s):  
Healthcare Delivery ◽  
Multiple Perspectives ◽  
Work Processes ◽  
Pathology Laboratory ◽  
Work Relations ◽  
Communication Processes ◽  
Efficiency And Effectiveness ◽  
Major Teaching Hospital ◽  
Major Teaching ◽  
The Impact

Electronic ordering systems provide many potential benefits for improving the efficiency and effectiveness of healthcare delivery. They also have major implications for organisational and communication processes within hospitals. We undertook a qualitative study using focus groups and interviews with doctors, nurses, IT managers, and pathology laboratory managers to investigate the impact of the system on their work processes and relations within a major teaching hospital. This study revealed that the new electronic ordering system involved major alterations to the information management processes within the hospital, which in turn affected communication processes and work relations.

scholarly journals Efektivitas dan Efisiensi Sistem Informasi Keluarga Berencana di Puskesmas

2011 ◽  
Vol 5 (4) ◽  
pp. 171
Author(s):  
Aragar Putri ◽  
Besral Besral
Keyword(s):  
Information System ◽  
Family Planning ◽  
Health Centers ◽  
P Value ◽  
New Family ◽  
Significant Difference ◽  
The Family ◽  
Efficiency And Effectiveness ◽  
The Mean ◽  
Effectiveness And Efficiency

Efisiensi dan efektivitas sistem informasi keluarga berencana (KB)-kesehatan yang telah disosialisasikan sejak tahun 2007 dibandingkan dengan sistem yang lama belum diketahui. Suatu penelitian survei dilakukan di empat provinsi, yaitu DKI Jakarta, Lampung, Kalimatan Tengah, dan Bali. Di tiap provinsi dipilih dua kabupaten/kota dan pada tiap kabupaten/kota dipilih dua puskesmas (kecamatan) yang sudah menerapkan sistem informasi KB-kesehatan tersebut. Pengumpulan data dilakukan pada bulan Juni-September 2008. Penelitian ini menemukan bahwa efektivitas dan efisiensi sistem informasi KB yang baru cukup baik, 77,8% responden menyatakan lebih efektif atau sangat lebih efektif dan 66,7% responden menyatakan lebih efisien atau sangat lebih efisien dibandingkan dengan sistem yang lama. Skor efektivitas dan efisiensi berbeda antar provinsi (nilai p <0,01), skor terendah di provinsi Bali (rata-rata 68,9 untuk efektivitas dan 61,3 untuk efisiensi), dan skor tertinggi di Kalimantan Tengah (rata-rata 82,7 untuk efektivitas dan 82,2 untuk efisiensi). Tidak ada perbedaan skor efektivitas dan efisiensi sistem informasi KB menurut lingkup kerja dan jabatan responden (nilai p> 0,05). Disarankan kepada Kementerian Kesehatan untuk dapat melakukan perbaikan pada komponen sistem informasi keluarga berencana, terutama dalam pembuatan grafik pemantauan wilayah setempat KB dan mengimplementasikannya di pelayanan KBdi puskemas beserta jaringannya.Kata kunci: Efektivitas, efisiensi, sistem informasi, keluarga berencanaAbstractA study is to know the efficiency and effectiveness of the new family planning information system that has been socialized since 2007. To compare with the previous information system, this study was conducted in four provinces i.e., DKI Jakarta, Lampung, Central Kalimatan, and Bali. In each province two districts were randomly selected, and from each selected district two health centers were then randomly selected. Data was collected from June to September 2008. Results of this study revealed that the effectiveness and efficiency of the new family planning information system is considered good, where 77,8% of the respondents reported it as effective or more effective, and 66,7% stated more or much more efficient compared to the previous system. The mean score for effectiveness and efficiency vary between provinces (p-value <0,01). The lowest score was found in Bali (mean 68,9 for effectiveness and 61,3 for efficiency), and the highest scorewas in Central Kalimantan (mean 82.7 for effectiveness and 82.2 for efficiency). There is no significant difference of the score according to characteristics of the respondents. This study recommends to improve the family planning information system, especially by providing and implementing thelocal monitoring graph, in the health center and its network.Key words: Effectiveness, efficiency, information system, family planning

scholarly journals ADMINISTRATIVE APPEALS IN THE EUROPEAN UNION: TOWARDS A COMMON MODEL OF ADMINISTRATIVE JUSTICE

2019 ◽  
pp. 87-107
Author(s):  
Estanislao Arana García
Keyword(s):  
European Union ◽  
Judicial Review ◽  
Low Cost ◽  
Eu Law ◽  
The European Union ◽  
Anglo Saxon ◽  
Administrative Procedure ◽  
Creative Solutions ◽  
Judicial Procedure ◽  
Near Future

Purpose. The aim of this paper is to analyse the activity of the European agencies as a mechanism of control prior to the judicial review. This procedure is carried out by independent and impartial administrative tribunals. This model supposes to create specialized administrative organs that solve conflicts previous to the judicial procedure. The “agencies model” is mainly used in western countries with legal Anglo-Saxon reminiscences. In this paper we analyze the importance of these agencies and its possibilities for improvement in the near future. Method. To achieve this goal it is necessary to: 1) analysis the creative solutions of the agencies courts; 2) verify the performance of agencies through the information provided by themselves; 3) discuss the judicial decisions from a scientific perspective. This process has been implemented through direct contact with experts and professional actively involved at these European administrative courts. Results. EU law is haphazardly creating a system of administrative review that is in many cases a pre-condition to judicial review. This system is most evidently manifesting itself in the application of EU law by administrative agencies. For this purpose, some of the EU’s most important agencies have created specialised bodies known as boards of appeal. These objective and independent bodies have the power to review the decisions of the agency they form part on based on both questions of law and fact. The paper aims to establish a critical vision of the role that new judicial forms are developing and the importance of to reach a specialized criterion for solving technically increasingly complex issues. Conclusions. The board-of-appeal model has proven a successful one as it offers parties a low-cost and effective way of having their complaints resolved without having to go to the European Union Court of Justice. Lastly, there appears to be a need for the European Union to, as it is currently doing with administrative procedure, establish a common set of rules for this emerging remedy for reviewing European administrative acts.

scholarly journals Analysis of the processes of optimization of the executive power system in Russia

2021 ◽  
Vol 284 ◽  
pp. 11006
Author(s):  
Vitaly Goncharov ◽  
Tatiana Mikhaleva ◽  
Grigory Vasilevich ◽  
Sergey Balashenko ◽  
Jacek Zalesny ◽  
...  
Keyword(s):  
Power System ◽  
Russian Federation ◽  
Executive Branch ◽  
Executive Power ◽  
Branch System ◽  
Modern Methods ◽  
Efficiency And Effectiveness ◽  
The Russian Federation ◽  
Executive System ◽  
Effectiveness And Efficiency

This article is devoted to the analysis of modern methods and technologies that can be used in the process of optimizing the executive system in the Russian Federation, as well as to the study of criteria for assessing the effectiveness and efficiency of this process. The work has developed and justified a system of criteria for assessing the efficiency and effectiveness of the processes of optimization of the executive power system in Russia. The choice of modern methods and technologies in the process of constructing the optimal executive system in the Russian Federation should be carried out within the framework of the current legislation, taking into account the most important qualitative and quantitative indicators of the optimization process. The process of optimizing the executive power system in Russia requires the use of modern implementation techniques and technologies, including global modeling and the use of electronic technologies in the analysis, forecasting, design (modeling) and management of the formation, functioning and development of state and public institutions. The system of criteria for evaluating the effectiveness and efficiency of optimizing the executive branch system in Russia should be aimed not only at analyzing the current state of processes for optimizing the formation and functioning of the executive branch in the country, but also at predicting the stages of their development in the future.

scholarly journals THE NOTION OF THE CLAIM: PROBLEMS OF DEFINITION

Lex Russica ◽  
2020 ◽  
pp. 28-40
Author(s):  
V. N. Ivakin
Keyword(s):  
Civil Rights ◽  
Public Law ◽  
Administrative Procedure ◽  
Legitimate Interest ◽  
The Russian Federation ◽  
The Common ◽  
Definition Of ◽  
The Right ◽  
The Impact ◽  
Latin Term

The main form of protection of civil rights (in the broad sense) is the form of action bringing, the impact of which has increased significantly as a result of the transition to a market economy. This form has gained even wider application with the adoption of the Code of Administrative Procedure of the Russian Federation of March 8, 2015, that has introduced the institution of an administrative action in relation to cases arising from administrative and other relations regulated in the context of public law. However, the question concerning the concept of the action, regarding which in the legal science several concepts are being applied, remains unclear and the paper examines different concepts dealing with the notion of the action. In particular, according to the author, the term “action” does not mean a legal act. This view is based on the common identification of the Russian term “isk” with the Latin term actio that literally meaning “action.” The article also subjects to extensive criticism an outdated doctrine about the action in procedural and substantive senses. Attention is also drawn to the shortcomings of the doctrine that treats the action as the unity of the two parties — procedural (the applicant’s claim to the court) and substantive (the applicant’s claim to the defendant). The author has examined the inconsistency of the doctrine of the lawsuit developed by G. L. Osokina treating the action as the claim to protect a right and at the same time to admit the existence of the right to bring an action in a procedural and substantive sense. Also, the article analyzes the shortcomings of the definitions of the action given by V. V. Yarkov and O. V. Isaenkova. In conclusion, the author substantiates and gives his own definition of the concept of the action as the request addressed to court by the person concerned, submitted and considered in a certain procedural order in order to protect the violated right. The concept under consideration is also defined as the right that requires confirmation, freedom or legitimate interest and the direct exercise of the right or the satisfaction of a legitimate interest for which another person is held liable.

scholarly journals ANALISIS BELANJA DAERAH KOTA BENGKULU TAHUN 2014-2017 (TINJAUAN EFISIENSI DAN EFEKTIVITAS)

2020 ◽  
Vol 1 (2) ◽  
pp. 1-12
Author(s):  
Miftahul Hasanah ◽  
Merri Anitasari
Keyword(s):  
Government Spending ◽  
Average Rate ◽  
Government Expenditure ◽  
Efficiency Analysis ◽  
Regional Government ◽  
Data Presentation ◽  
Regional Finance ◽  
Efficiency And Effectiveness ◽  
Overall Efficiency ◽  
Effectiveness And Efficiency

The purpose of this study was to determine the level of efficiency and effectiveness of regional government expenditure  in Bengkulu city. The analysis tools used to determine the implementation of regional government expenditure that is by using a descriptive elaboration which include; data reduction, data presentation, and  drawing conclusions/verification. Meanwhile,  to determine the level of effectiveness and efficiency of regional government expenditure, by using the ratio of the efficiency and effectiveness. The results of efficiency analysis of regional government expenditure showed that  the average of the calculation of the overall efficiency level formulation is 98%, this indicates that the level of efficiency is still low because the result is more than 80%. This suggests that local  government is  still wasteful  in using  the budget. The     results     of analysis     of the     effectiveness     of government spending  showed that the calculation of the effectiveness  of regional government expenditure  formulation of Bengkulu city in the period year of 2008 to 2017 fluctuate with the average  rate of effectiveness of 93%.  This  it  means that the level of effectiveness of regional government expenditure in the Bengkulu city is   already   effective,    this    is   indicated from the results of calculations which show figure more than 90%. Keywords: Efficiency and Effectiveness: Regional Finance, Regional Expenditure

scholarly journals Experimental Analysis of Pin- Fin By Varying Geometry and Material

2020 ◽  
Vol 9 (6) ◽  
pp. 704-709
Keyword(s):  
Heat Transfer ◽  
Heat Dissipation ◽  
Convection Heat Transfer ◽  
Maximum Efficiency ◽  
Pin Fin ◽  
Cross Section Area ◽  
Section Area ◽  
Efficiency And Effectiveness ◽  
Specific Temperature ◽  
Effectiveness And Efficiency

This paper aims to investigate the performance of fin effectiveness, efficiency and to improve the heat dissipation characteristics by varying fin geometries and materials. Here the system flows natural convection and forced convection heat transfer. The greatest ‘h’ value will be acquired at a specific point by changing the velocity of the fluid. Acquiring maximum efficiency and effectiveness of the pin-fin apparatus can be accomplished at a specific temperature. In this cross-section area of fins are considered as constant. The heat conveyed along the length of the fin, Reynolds number, Nusselts number, Heat Transfer coefficient, Effectiveness and Efficiency of the fins were evaluated and compared with the fluid fluent (CFD) analysis

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