scholarly journals Repayment of an outstanding debt trough tax receivables of the taxpayer: do we need to amend the legislation?

2019 ◽  
pp. 40-47
Author(s):  
E. S. Efremova
Keyword(s):  
Federal Law ◽  
Present Stage ◽  
Accounts Receivable ◽  
Tax Legislation ◽  
General Rules ◽  
Subsequent Application ◽  
History Of ◽  
Outstanding Debt ◽  
The Right ◽  
Current Procedure

The paper analyzes the use of imposing restorative measures of coercion on taxpayers having tax debts in the form of recovery of arrears from the amounts due to the outstanding debtor by his or her debtors.The author has examined the history of the institution of foreclosure on accounts receivable of the taxpayer in the domestic tax legislation of the 20th century and at the present stage, the experience of this institution’s functioning under the laws of Kazakhstan and Belarus, has analyzed the rules governing the foreclosure on accounts receivable under the Federal Law «On Enforcement Proceedings.»On the basis of the study, the author concludes that the current procedure for collecting receivables is ineffective and proposes to empower tax authorities to apply this measure of coercion directly to debtors are criticized, since they are not participants of tax relations.The author suggests that the Federal Law «On Enforcement Proceedings» be supplemented with additional rules providing for the right of the bailiff to appeal to the court to recover the amount of receivables from the debtor and for the subsequent application of the general rules of enforcement proceedings to the debtor. 

scholarly journals Legal Status Of The Caspian Sea: History And Present

2012 ◽  
Vol 6 ◽  
Author(s):  
Ardak Kapyshev
Keyword(s):  
Caspian Sea ◽  
Legal Status ◽  
Oil Fields ◽  
Present Stage ◽  
The Caspian Sea ◽  
Interstate Relations ◽  
The Usa ◽  
History Of ◽  
The Right ◽  
Near Future

At  the  present  stage  one  of  the  unsolved   problems in  interstate relations of  Caspian bordering countries is defining international­legal status of the Caspian Sea. It is noted in the article that this problem is not a new one at all. The history of “division” of the Caspian Sea begins in the ancient age, namely in VIII century. It is underlined that the basic stumbling block  is the position of Iran on the right to use the Caspian Sea, and also occurrence of extra regional players, such as  the USA, China, etc. First of  all, it is connected with rich oil fields and other minerals, and also with convenient geopolitical and geostrategic position. The only way to worry out the international­legal delimitation of the Caspian Sea problem is a negotiating process. By now, despite of  certain disagreements on  legal status of  the Caspian Sea, five Caspian bordering countries managed to achieve certain progress, admitting the possibility of applying the principle of sectorial sectioning on the Caspian Sea.  Clear proof  of  it is the agreements on  division of ground on the northern part of Caspian Sea signed between Kazakhstan, Russia and Azerbaijan. It is important that Kazakhstan, Russia, Azerbaijan and Turkmenistan clearly stated their positions and agreed to make a compromise in their official statements. More than likely, in the near future Iran will soften its position, considering its present  situation and   strained relations with the USA. It has been alleged that the constructive  dialog  already  started; everything depends on  the mobility,  concurrency and rationality of actions of all Caspian bordering countries.

INSTITUTE OF THE FINANCIAL OMBUDSMAN IN RUSSIA AND THE EUROPEAN UNION COUNTRIES: THE ARGUMENTS “FOR” AND “AGAINST”

2021 ◽  
Vol 11 (1) ◽  
pp. 208-224
Author(s):  
M.V. PETRUKHIN ◽  
A.N. PETRUKHINA
Keyword(s):  
Conflict Of Interest ◽  
Financial Services ◽  
The European Union ◽  
Federal Law ◽  
Financial Organization ◽  
European Union Countries ◽  
History Of ◽  
The Russian Federation ◽  
The Right ◽  
Domestic Law

The article is devoted to a new method of out-of-court dispute resolution for domestic law – the institution of financial ombudsman. The article explores the history of the institution; based on the analysis of the Federal Law of 4 June 2018 No. 123-ФЗ “On the Commissioner for the Rights of Consumers of Financial Services”, the author identified problems of the functioning of this institution in the Russian Federation (the absence in Russian legislation of the purpose of the financial ombudsman, the introduction of mandatory pre-trial settlement of the dispute by the financial ombudsman, the absence of the financial ombudsman’s right to reduce the amount of the penalty, the absence of the right to recover a fine in case of violation of the rights of a consumer of financial services, etc.), and also suggested ways to solve them. As possible vectors for the development of the institution under study, the researchers propose to expand the concept of a conflict of interest, establishing the same grounds for challenging a financial commissioner, which are established by civil procedural legislation for challenging a judge. And also, provide the financial ombudsman with the right to reduce the penalty charged to the financial organization, and provide the financial ombudsman with the right to collect a fine from the financial organization.

At the Threshold of Dissolution: the National Liberals and Bismarck 1877/1878

1988 ◽  
Vol 31 (2) ◽  
pp. 319-340
Author(s):  
John F. Flynn
Keyword(s):  
Decision Making ◽  
Decision Making Process ◽  
Liberal Party ◽  
Single Issue ◽  
Tax Legislation ◽  
History Of ◽  
Right To Vote ◽  
The Right ◽  
Practical Question ◽  
Actual Decision

Allied to Bismarck and more national than liberal, the National Liberal party split the liberal movement and became the largest and most successful party in Germany from 1867 to 1879. But it acted singularly ineffectively when it plunged headlong into the greatest crisis of its history by failing to support tax legislation during a year-long negotiation with Bismarck begun in the summer of 1877. For one thing, the party focused its attention on a single issue when many were at stake, any one of which could have been an obstacle to an agreement with Bismarck. Secondly, although its factions had continually demonstrated their willingness to reach unanimity, these agreements had taken so long to develop and lasted so briefly that in effect the party spent the greater part of a critical year in opposition to Bismarck. Furthermore, by weakening the degree of its commitments in response to Bismarck's hostility towards its demands, the National Liberal party appeared indecisive, unreliable and deceptive. The issue which had produced this inept behaviour was the implementation of the party goal of maintaining parliamentary power in Germany, specifically of assuring to the Reichstag the right to vote annually the sources of the revenue of the imperial government. The story of that issue is the concern of this article. It argues that knowledge of the tensions generated by divergent principles and goals on parliamentary rights will clarify both the schismatic tendencies and the character of the National Liberal party in the later 1870s. Thus the proper assessment of the role that the issue played in the history of the party requires that the actual decision-making process be counted at least equally with agreements. Whether continual co-operation among National Liberals on parliamentary rights was based upon increased hostility or cordiality has remained the critical and unanswered practical question.

scholarly journals Exploring UAE Teachers’ Attitude towards the Successful Implementation of the General Rules in the "School for All" Initiative

2019 ◽  
Vol 10 (1) ◽  
pp. 92
Author(s):  
Haytham M. Badr
Keyword(s):  
Teaching And Learning ◽  
Successful Implementation ◽  
Ministry Of Education ◽  
Federal Law ◽  
Major Step ◽  
General Rules ◽  
Recreational Services ◽  
The Right ◽  
Teachers Perspectives ◽  
Effective Teaching And Learning

The UAE federal law no. 29 of 2006 was a major step towards the recognition of the right of people with disabilities to receive the same educational, healthcare and recreational services among other services as received by their non-disabled ones. This new trend was later emphasized by the UAE Ministry of Education through some initiatives including the "School for All" initiative which was launched in 2010. This initiative set the general rules for the successful implementation of inclusion in the UAE context. The present study aimed at investigating the implementation of these rules from teachers' perspectives as a precursor of the successful inclusion in the UAE context. To do so, a questionnaire in the form of open-ended and close-ended questions was given out to all teachers of the investigated research site, totaling 194 teachers. However, only 77 teachers responded to the questionnaire, and then formed the main sample of the current study. The results revealed teachers' different attitudes towards the implementation of the general rules in the "School for All" initiative. Some recommendations towards the best teaching strategies that can be adopted to enhance effective teaching and learning in inclusive classes were also provided.

scholarly journals Certain problems of legal regulation of the activities of operational police units

2020 ◽  
Vol 2020 (2) ◽  
pp. 165-171
Author(s):  
Igor' Skokov
Keyword(s):  
Law Enforcement ◽  
Police Officers ◽  
Legal Regulation ◽  
Point Of View ◽  
Federal Law ◽  
Search Activity ◽  
Legal Method ◽  
History Of ◽  
The Law ◽  
The Right

Introduction. The article deals with the history of the law enforcement and alteration to certain provisions of the Federal law «On police» from 07.02.2011 № 3-FZ. Goal. The purpose of the work was to evaluate certain provisions of the Federal law «On police» and the Federal law «On operational and investigative activities» from the point of view of operational search activity and on the basis of a comparative legal method of cognition of normative acts regulating the process of law enforcement and operational search activity. To identify the problems of the interaction of these laws. The article presents inconsistencies between the provisions of the Federal law «On police» and the Federal law «On operational and investigative activities». Results. As a result of the work, the author identified and attributed to the number of problematic provisions concerning the right of police officers to conduct operational search activities, the right to enter the homes of citizens, and some others. The author’s suggestions for amendments to the law «On police» are given, and the need for further research aimed at eliminating the identified shortcomings and solving the problems under consideration is determined. The author comes to the conclusion that the timely elimination of the shortcomings of the legal relationship between the Federal law «On police» and the Federal law «On operational and investigative activities» in the context of regulating the activities of operational police units will only increase the efficiency of the organization of operational and investigative activities of the internal affairs bodies.

scholarly journals The implementation of optional powers of local self-government bodies in cities

2021 ◽  
Vol 12 (1) ◽  
pp. 99-111
Author(s):  
Mikhail Yu. Dityatkovskiy ◽  
Keyword(s):  
Russian Federation ◽  
Local Governments ◽  
Theoretical Study ◽  
Federal Law ◽  
History Of ◽  
The Russian Federation ◽  
The Right

The article characterizes the problems of implementation in cities of the right of local governments to address issues that are not related to issues of local importance. The topic is insufficiently studied and not well understood. The work attempts to determine the place and right of local governing bodies to address issues not related to local matters, within the competence of local governments, and the author explores the history of the legislative consolidation of the rights of local governments to resolve such issues. Accordingly, on the basis of the Federal Law of October 6, 2003 No. 131 “On the General Principles of Organizing Local Self-Government in the Russian Federation”, as well as analyzing the work of a number of scholars, the author classifies the powers exercised by the bodies and officials of local self-government depending on the areas within which these powers are exercised. In addition, the article provides a list of features that are characteristic of the right of local governments of cities to resolve issues. The conclusions reached by the author are correlated with the purpose of his research — to understand the legislative consolidation of the concept of “the rights of local governments of cities to solve issues not related to issues of local importance”. A deep theoretical study of this concept and the mechanism of its implementation is required, followed by a change in the above Federal Law.

Z-line degradation and phagocytosis of sarcomeric fragments in myonecrosis

1983 ◽  
Vol 41 ◽  
pp. 790-791
Author(s):  
Melinda L. Estes ◽  
Samuel M. Chou
Keyword(s):  
Vastus Lateralis ◽  
Inflammatory Myopathy ◽  
Muscle Disease ◽  
White Female ◽  
Inflammatory Cell Infiltrate ◽  
Limb Weakness ◽  
Muscle Diseases ◽  
History Of ◽  
The Right ◽  
Mononuclear Inflammatory Cell

Many muscle diseases show common pathological features although their etiology is different. In primary muscle diseases a characteristic finding is myofiber necrosis. The mechanism of myonecrosis is unknown. Polymyositis is a primary muscle disease characterized by acute and subacute degeneration as well as regeneration of muscle fibers coupled with an inflammatory infiltrate. We present a case of polymyositis with unusual ultrastructural features indicative of the basic pathogenetic process involved in myonecrosis.The patient is a 63-year-old white female with a one history of proximal limb weakness, weight loss and fatigue. Examination revealed mild proximal weakness and diminished deep tendon reflexes. Her creatine kinase was 1800 mU/ml (normal < 140 mU/ml) and electromyography was consistent with an inflammatory myopathy which was verified by light microscopy on biopsy muscle. Ultrastructural study of necrotizing myofiber, from the right vastus lateralis, showed: (1) degradation of the Z-lines with preservation of the adjacent Abands including M-lines and H-bands, (Fig. 1), (2) fracture of the sarcomeres at the I-bands with disappearance of the Z-lines, (Fig. 2), (3) fragmented sarcomeres without I-bands, engulfed by invading phagocytes, (Fig. 3, a & b ), and (4) mononuclear inflammatory cell infiltrate in the endomysium.

Popliteal artery thrombosis secondary to a tibial osteochondroma

VASA ◽  
2011 ◽  
Vol 40 (3) ◽  
pp. 251-255 ◽  
Author(s):  
Gruber-Szydlo ◽  
Poreba ◽  
Belowska-Bien ◽  
Derkacz ◽  
Badowski ◽  
...  
Keyword(s):  
Case Report ◽  
Magnetic Resonance Angiography ◽  
Popliteal Artery ◽  
Doppler Ultrasonography ◽  
Histopathological Examination ◽  
Previous History ◽  
Plain Radiography ◽  
Artery Thrombosis ◽  
History Of ◽  
The Right

Popliteal artery thrombosis may present as a complication of an osteochondroma located in the vicinity of the knee joint. This is a case report of a 26-year-old man with symptoms of the right lower extremity ischaemia without a previous history of vascular disease or trauma. Plain radiography, magnetic resonance angiography and Doppler ultrasonography documented the presence of an osteochondrous structure of the proximal tibial metaphysis, which displaced and compressed the popliteal artery, causing its occlusion due to intraluminal thrombosis..The patient was operated and histopathological examination confirmed the diagnosis of osteochondroma.

COMMONWEALTH Forum: The Politics of Science or the Science of Politics

Commonwealth ◽  
2017 ◽  
Vol 19 (1) ◽  
Author(s):  
John Arway
Keyword(s):  
Public Policy ◽  
Natural Resource ◽  
Factual Information ◽  
The Past ◽  
Difference Of Opinion ◽  
History Of ◽  
The Right ◽  
Scientific Facts ◽  
Environmental Agency ◽  
Laws And Regulations

The challenges of including factual information in public policy and political discussions are many. The difficulties of including scientific facts in these debates can often be frustrating for scientists, politicians and policymakers alike. At times it seems that discussions involve different languages or dialects such that it becomes a challenge to even understand one another’s position. Oftentimes difference of opinion leads to laws and regulations that are tilted to the left or the right. The collaborative balancing to insure public and natural resource interests are protected ends up being accomplished through extensive litigation in the courts. In this article, the author discusses the history of environmental balancing during the past three decades from the perspective of a field biologist who has used the strength of our policies, laws and regulations to fight for the protection of our Commonwealth’s aquatic resources. For the past 7 years, the author has taken over the reins of “the most powerful environmental agency in Pennsylvania” and charted a course using science to properly represent natural resource interests in public policy and political deliberations.

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