When Blockchains Backfire: Information Transparency in a Vertical Relationship

2021 ◽  
Author(s):  
Xi Li ◽  
Barrie R. Nault
Keyword(s):  
Information Transparency ◽  
Vertical Relationship

THE USE OF FORCE MAJEURE BY ATTORNEY AGAINST TAXATION CRIME

2018 ◽  
Vol 2 (2) ◽  
pp. 182
Author(s):  
Adnan Hamzah ◽  
Muhammad Djafar Saidi ◽  
Amir Ilyas
Keyword(s):  
Use Of Force ◽  
Normative Study ◽  
Information Transparency ◽  
South Sulawesi ◽  
Additional Investigation ◽  
Force Majeure ◽  
Directorate General ◽  
Financial Losses

<p>This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force majeure by attorney against taxation crime might come from legal and non-legal factors. The former involved confusing phrase of ‘investigation termination’ by attorney and the light different view on state financial losses between under Corruption Law and under General Act of Taxation, and the later involved the professionalism of attorney and information transparency. </p>

TAFSIR AYAT-AYAT ZAKAT SEBAGAI PENGUAT KONSEP FILANTROPI EKONOMI KEUMMATAN (Tafsir Verses Of Zakat As The Booster Of Public Economic Philanthropy Concept)

2019 ◽  
Vol 3 (2) ◽  
pp. 117-137
Author(s):  
Mustaqim Makki
Keyword(s):  
Economic Crisis ◽  
Human Life ◽  
Minimum Level ◽  
Relationship With God ◽  
Public Economic ◽  
Close Relationship ◽  
Vertical Relationship ◽  
The Relationship ◽  
Very High ◽  
Functional Content

Zakat merupakan salah satu sendi pokok ajaran Islam. Urgensi zakat yang merupakan anjuran agama Islam untuk menunaikan zakat dan memberikannya kepada yang berhak dengan ketentuan mencapai nishabnya, (kadar minimum harta tertentu) mempunyai nilai sangat signifikan dalam kehidupan manusia. Seorang insan yang sarat akan segala permasalahan pada fitrahnya menuntut untuk selalu berinteraksi kepada sesama, baik berupa materi maupun non materi. Zakat merupakan maliyah ijtima’iyyah yang mengandung nilai-nilai filantropi yang sangat tinggi, karena ketika mengaplikasikan kewajiban zakat kita telah membantu sesama serta mengurangi kesenjangan yang disebabkan beberapa sifat manusia diantaranya adalah sifat kikir, dengki dan iri hati. Menguatnya kembali harapan banyak kalangan terhadap implementasi filantropi Islam, baik dalam bentuk zakat, infak, sedekah, dan wakaf, memiliki keterkaitan erat dengan kondisi bangsa yang belum sepenuhnya bangkit dari keterpurukan sebagai dampak dari krisis ekonomi yang berkepanjangan. Kondisi ini berakibat kesenjangan penguasaan perekonomian antar warga negara menjadi kian lebar. Pada saat itulah, ziswaf (zakat, infak, sedekah, dan wakaf) kembali dilirik dan diharapkan menjadi alternatif solusi terhadap problem kemiskinan umat. Manusia sebagai khalifah fil ardh dalam Al Qurán menekankan muatan fungsional yang harus diemban oleh manusia dalam melaksanakan tugas-tugas kesejarahan dalam kehidupannya di muka bumi. Kaitan dengan konsep tersebut, ada dua fungsi manusia. Pertama: Manusia sebagai hamba (ábid), dituntut untuk sukses menjalin hubungan secara vertikal dalam hal ini hubungannya dengan ketuhanan (Teologis). Kedua adalah manusia sebagai khalifah, dituntut untuk sukses menjalin hubungan secara horizontal dalam hal ini hubungan terhadap manusia.Kata kunci: tafsir ayat zakat, filantropi, ekonomi keummatanAbstract:Zakat is one of the main points of Islamic teachings. The urgency of zakat which is suggested by Islam to fulfill and give it to those who are referred to with the provisions to reach their nishab, (minimum level of certain assets) has a very significant value in human life. A person who is full of all problems in his/her natural demands will always get interaction with other people, either material or non-material. Zakat is maliyah ijtima’iyyah which contains very high philanthropic values, because when applying the obligation of zakat we have helped others and reduced the gaps caused by some human traits including miser, jealousy and envy. The reinforcement of the expectations (estimation) from any levels on the implementation of Islamic philanthropy, which in the form of zakat, donation, alms and endowments, has a close relationship with the condition of the country that has not fully risen from bad economic adversity due to economic crisis. This condition causes a widening of the economic mastery among the citizens. At that moment, ziswaf (zakat, infaq, alms, and waqf) was again given a serious attentition and expected to be an alternative solution to the problem of poverty among citizens. Humans as khalifah fil ardh in the Qur'an emphasize the functional content that must be carried by humans in carrying out historical tasks in their lives on earth. In accordance with this concept, there are two human functions. First: Humans as servants (ábid), are required to succeed in establishing a vertical relationship in this case the relationship with God (Theological). Second, humans as caliphs, are required to succeed in establishing horizontal relationships in this case the relationship to humans.

Information publicity and transparency of budget process in the consolidated territorial communities of Lvivska oblast: estimation and ways of improvement

2019 ◽  
pp. 46-52
Author(s):  
Olha Zhabynets
Keyword(s):  
Personal Responsibility ◽  
Local Level ◽  
Financial Information ◽  
Reform Process ◽  
Budget Process ◽  
Timely Manner ◽  
Public Authorities ◽  
Information Transparency ◽  
Key Indicator ◽  
Disclosure Of Information

In the process of decentralization in Ukraine, the information transparency of the management becomes important, which implies the openness and accessibility of information for all members of society. It reflects the current and perspective states of the reform process. Decentralization means not only a transferring of powers, but also financial resources and responsibilities from public authorities to local authorities. So the information publicity and transparency of the budget process should become the key indicator to estimate the effectiveness of the management of the finances of the consolidated territorial communities (CTCs). The purpose of the article is to evaluate and propose ways to increase the information publicity and transparency of the budget process at the local level. The author analyzes the implementation of the requirements of the Ukrainian legislation about informational publicity and transparency of the budget process in the CTCs of Lvivska oblast established in 2015-2017 and shows positive and negative moments in displaying of financial information on CTCs’ sites. A number of measures are proposed to increase the information publicity and transparency of the budget process at the local level. The author considers that in order to ensure publicity and transparency of the budget process in the CTCs of Lvivska oblast it is necessary: to unify and maximally simplify the mechanism of access of CTCs’ members to financial information through the standardization of the procedure for disclosure of information about the budget process; to increase the personal responsibility of the heads of the CTCs for the lack of financial information that is due to be published on the site of communities; to continuously monitor the availability and updating of information about the budget process on the CTCs’ sites in order to respond in a timely manner to the appearance of possible negative trends; to take preventive measures with the use of appropriate sanctions (fine, removal from office, etc.) in cases of delaying the submission of actual financial information to the site of CTCs, the disclosure of information in its entirety, the discovery of unreliability of financial information or other manipulations with figures or financial documents filed on CTCs’ website.

Two Concepts of Equality

2017 ◽  
Author(s):  
David Rondel
Keyword(s):  
The Other ◽  
The People ◽  
Vertical Relationship ◽  
The One

This chapter distinguishes between “vertical” and “horizontal” egalitarianism. The vertical and horizontal metaphors differentiate primarily between two types of relationship in which equality is said to play an important role—the “vertical” relationship between state and citizen, on the one hand, and the “horizontal” relationship between or among the people of a society, on the other. But the distinction may be used in a wider way to track several issues around which egalitarian theories tend to diverge: about what a commitment to equality ultimately means; about to whom or what egalitarian principles are meant to apply; about how equality is achieved and what its achievement looks like, and about how theorizing on equality is properly or most promisingly undertaken.

The Universal Rule of Law in the Thought of the Late Medieval Jurists of Roman and Canon Law

2018 ◽  
Author(s):  
Joseph Canning
Keyword(s):  
International Law ◽  
Rule Of Law ◽  
Canon Law ◽  
Research Question ◽  
Late Medieval ◽  
Legal Structure ◽  
Vertical Relationship ◽  
New Research ◽  
Universal Rule ◽  
Universal Application

Late medieval Roman and canon law jurisprudence provided the origins of European notions of a universal rule of law in two senses: a legal order of universal extent and a structure of higher norms of universal application. Whereas modern international law is primarily concerned with the horizontal relationship between states, medieval jurists mainly considered the vertical relationship between universal and territorial powers. They developed de iure–de facto arguments to justify a plurality of sovereign states within an overall universal legal structure. Contributions to the elaboration of theories of just war were also made. We must be cautious about claiming that late medieval jurists contributed to the development of early international law as normally understood. Nevertheless, early-modern theorists of international law referred back to the work of their medieval juristic predecessors. A new research question is emerging about the usefulness of using the term ‘international’ in interpreting medieval jurists.

scholarly journals The Situation Room as a management tool: the case of the Municipal Health Secretariat of Salvador

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
M Pereira ◽  
dos Santos ◽  
H Alves ◽  
Vieira Lima ◽  
S Carvalho Cerqueira ◽  
...  
Keyword(s):  
Interdisciplinary Collaboration ◽  
Management Tool ◽  
External Control ◽  
Political Agenda ◽  
Information Transparency ◽  
Communication Plan ◽  
Demand Information ◽  
Health Situation ◽  
External Actors ◽  
Municipal Health

Abstract Problem The Salvador Municipal Health Secretariat (MHS) utilizes health data to elaborate technical documents to manage and respond to instances requiring internal or external control. In answer to demands for the modernization and transparency of municipal management, the constitution of a Health Situation Room (HSR) was included in the political agenda of the Secretary, thereby guaranteeing political, technical and operational support for its implementation. Description of the Problem To describe the process of construction of the HSR in the Salvador MHS in 2020. The HSR is a physical, virtual and collective space for the analysis of information, which begins with a data search which allows to understand the information flow, identifying the solicitor and the constructor of the information, the data source and the informational object itself. Results 130 technicians and managers were interviewed, and their responses then categorized into 161 indicators across different themes. The results point out the need to define a spatial analysis unit to be adopted, and to communicate with external actors who demand information, as well as to develop a communication plan for the HSR. Lessons To develop an informational culture oriented by local and central protagonism, generating evidence for decision-making and information transparency for the whole of society. Key messages The Health Situation Room reduces the time between information-decision-action. The Health Situation Room prioritizes interdisciplinary collaboration and increases the efficiency of the health system.

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