scholarly journals Principle of Vat Neutrality and the Reverse Charge Mechanism

e-Finanse ◽  
2018 ◽  
Vol 14 (3) ◽  
pp. 87-97
Author(s):  
Teresa Famulska ◽  
Beata Rogowska-Rajda

AbstractThe principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the framework of business activity. However, in certain situations it is possible to shift the obligation to pay VAT to the customer being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to identify the relationship between the implementation of the principle of VAT neutrality and the reverse charge mechanism. The conducted analysis of the essence and functioning of the reverse charge and the detailed findings drawn on its basis allow us to conclude generally that this mechanism does not affect implementation of this principle.

2005 ◽  
Vol 18 (2-3) ◽  
pp. 397-454
Author(s):  
Nicole L’Heureux

The revocation of an agent frequently raises the question of the legal basis for the right to indemnity by agent so revoked. The existence of such a right as well as the determination of the amount of the indemnity depend on the nature of the relationship between the agent and his client. In the case of an independent agent, this relationship is of a special nature. His function differs from that of a servant and that of an independent trader, who are both currently called agents. The indépendant agent deals with third parties for a client, but does not himself supply the goods and services in which he trades. The indépendant agent, to whom is recognized the status of commercial intermediary, has a function which is characterized by his own obligational contents. He brings to the execution of his work the duties of a professional. He is subject to an obligation of diligence and, because of his professional status, incurs a certain liability towards the third party he deals with. The qualification of mandate, often given to his contract, cannot take into account the extensive obligations imposed on the agent, particularly the fact that he makes a profession of his agency and that he has a special interest in the success of the affair he négociâtes. The reference to rules of a civil nature in matters that relate to business creates some confusion. The nature of the relationship between the agent and his client is challenged by the notion of common interest which grants to the agent a right to keep up the contract and maintain goodwill. The proposition of the Civil Code Revision Office for the revision of the legal categories has the advantage of giving new definitions to contracts which are characterized by the autonomy of the obligee in the execution. In the case of the independent agent, it will favour a qualification more adequate of the relationship between him and his client. The revocation of the agent would then be treated like the revocation in other contracts in which work is done in the interest of the other party.


2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Gagah Yaumiyya Riyoprakoso ◽  
AM Hasan Ali ◽  
Fitriyani Zein

This study is based on the legal responsibility of the assessment of public appraisal reports they make in land procurement activities for development in the public interest. Public assessment is obliged to always be accountable for their assessment. The type of research found in this thesis is a type of normative legal research with the right-hand of the statue approach and case approach. Normative legal research is a study that provides systematic explanation of rules governing a certain legal category, analyzing the relationship between regulations explaining areas of difficulty and possibly predicting future development. . After conducting research, researchers found that one of the causes that made the dispute was a lack of communication conducted between the Government and the landlord. In deliberation which should be the place where the parties find the meeting point between the parties on the magnitude of the damages that will be given, in the field is often used only for the delivery of the assessment of the compensation that has been done.


2020 ◽  
Vol 10 (1) ◽  
pp. 63-71
Author(s):  
Nurhaeda Abbas ◽  
Anggraini Sukmawati ◽  
Muhammad Syamsun

Today the performance measurement of Muhammadiyah Luwuk uUniversity’s performance has not formulated yet based on University’s vision and mission. It will affect the strategic steps needed and performance improvement efforts in the future.  Human resource scorecard is the right system to be applied in Muhammadiyah Luwuk University. The purpose of this study is to designed a performance measurement system at Muhammadiyah Luwuk University using the Human Resource Scorecard with four perspectives: stakeholder, academic management and kemuhammadiyaan, operational and innovation, as well as and learning. Data was analyzed by analytical hierarchy process method. This research was conducted by distributing questionnaires, focus group discussions and in-depth interview with stakeholders at Muhammadiyah Luwuk University. The results showed that there were 14 strategic objectives and 33 key performance indicators to be achieved by the priority objectives, which are: empowerment and development of faculty, increased administrative process quality, improved sound budget performance and, improvement of the relationship with stakeholders.


2020 ◽  
Author(s):  
Kristin Natal Riang Gea

AbstrakKeselamatan pasien merupakan dasar dari pelayanan kesehatan yang baik. Pengetahuan tenaga kesehatan dalam sasaran keselamatan pasien terdiri dari ketepatan identifikasi pasien, peningkatan komunikasi yang efektif, peningkatan keamanan obat yang perlu diwaspadai, kepastian tepat lokasi, prosedur, dan tepat pasien operasi, pengurangan risiko infeksi, pengurangan risiko pasien jatuh. Tujuan penelitian untuk mengetahui hubungan antara pengetahuan dengan penerapan keselamatan pasien pada petugas kesehatan di Puskesmas Kedaung Wetan Kota Tangerang. Metode Penelitian menggunakan deskriptif korelasi menggunakan pendekatan cross sectional. Populasi sebanyak 50 responden. Teknik pengambilan sampel menggunakan total sampling. Instrumen yang digunakan berupa lembar kuesioner. Teknik analisa diatas menggunakan analisa Univariat dan Bivariat. Hasil Penelitian ada Hubungan Pengetahuan dengan Penerapan Keselamatan Pasien pada Petugas Kesehatan, dengan hasil, p value sebesar 0,013 < 0,05 maka dapat disimpulkan bahwa ada Hubungan Pengetahuan dengan Penerapa Keselamatan Pasien pada Petugas Kesehatan. Kesimpulan penelitian ada Hubungan Pengetahuan dengan Penerapan Keselamatan Pasien.. AbstrackPatient safety is the basis of good health services. Knowledge of health personnel in patient safety targets consists of accurate patient identification, increased effective communication, increased safety of the drug that needs to be watched, certainty in the right location, procedure, and precise patient surgery, reduction in risk of infection, reduction in risk of falling patients. The purpose of this study was to determine the relationship between knowledge and the application of patient safety to health workers in the Kedaung Wetan Health Center, Tangerang City. The research method uses descriptive correlation using cross sectional approach. The population is 50 respondents. The sampling technique uses total sampling. The instrument used was a questionnaire sheet. The analysis technique above uses Univariate and Bivariate analysis. The results of the study there is a Relationship of Knowledge with the Implementation of Patient Safety in Health Officers, with the result, p value of 0.013 <0.05, it can be concluded that there is a Relationship between Knowledge and Patient Safety Implementation in Health Officers. The conclusion of the study is the Relationship between Knowledge and the Implementation of Patient Safety.Keywords Knowledge, Patient safety, Health workers


Author(s):  
Alexander Motsyk

The article is devoted to the study of modern trends of integration processes. We studied the methodological principles and approaches to the study of the integration of subjects. Specifically analyzed integration levels: individual, regional, domestic, interstate, global. Also, isolated and characterized various forms of integration: political, economic, informational, cultural and others. We analyzed the integration process as a result of the relationship, cooperation, convergence and integration into a single unit of any parts, components countries, their economies, social and political structures, cultural, social and political groups, ethnic groups, political parties, movements and organizations. It is proved that integration has several levels of development. Interaction at the level of enterprises and organizations (first level) – directly to producers of goods and services. The integration of the economies of the main links of different countries is complemented by the interaction at the country level (the second level). The third level of development of integration processes – interaction at the level of parties and organizations, social groups and individuals from different countries – can be defined as a social and political one. Fourth level – is the level of the actual integration group as an economic community, with its characteristics and peculiarities. It was noted that today is used by political science approaches to the study of integration. It is important to the following principles: federalism, functionalism, communicative approach, and others. Keywords: Integration, levels, approaches, studies, European integration, politics, economics, features


Author(s):  
Harsha S. Nagarajarao ◽  
Chandra P. Ojha ◽  
Archana Kedar ◽  
Debabrata Mukherjee

: Cryptogenic stroke and its relation to the Patent Foramen Ovale (PFO) is a long-debated topic. Recent clinical trials have unequivocally established the relationship between cryptogenic strokes and paradoxical embolism across the PFO. This slit-like communication exists in everyone before birth, but most often closes shortly after birth. PFO may persist as a narrow channel of communication between the right and left atria in approximately 25-27% of adults. : In this review, we examine the clinical relevance of the PFO with analysis of the latest trials evaluating catheter-based closure of PFO’s for cryptogenic stroke. We also review the current evidence examining the use of antiplatelet medications versus anticoagulants for stroke prevention in those patients with PFO who do not qualify for closure per current guidelines.


2019 ◽  
Author(s):  
Valentina Escotet Espinoza

UNSTRUCTURED Over half of Americans report looking up health-related questions on the internet, including questions regarding their own ailments. The internet, in its vastness of information, provides a platform for patients to understand how to seek help and understand their condition. In most cases, this search for knowledge serves as a starting point to gather evidence that leads to a doctor’s appointment. However, in some cases, the person looking for information ends up tangled in an information web that perpetuates anxiety and further searches, without leading to a doctor’s appointment. The Internet can provide helpful and useful information; however, it can also be a tool for self-misdiagnosis. Said person craves the instant gratification the Internet provides when ‘googling’ – something one does not receive when having to wait for a doctor’s appointment or test results. Nevertheless, the Internet gives that instant response we demand in those moments of desperation. Cyberchondria, a term that has entered the medical lexicon in the 21st century after the advent of the internet, refers to the unfounded escalation of people’s concerns about their symptomatology based on search results and literature online. ‘Cyberchondriacs’ experience mistrust of medical experts, compulsion, reassurance seeking, and excessiveness. Their excessive online research about health can also be associated with unnecessary medical expenses, which primarily arise from anxiety, increased psychological distress, and worry. This vicious cycle of searching information and trying to explain current ailments derives into a quest for associating symptoms to diseases and further experiencing the other symptoms of said disease. This psychiatric disorder, known as somatization, was first introduced to the DSM-III in the 1980s. Somatization is a psycho-biological disorder where physical symptoms occur without any palpable organic cause. It is a disorder that has been renamed, discounted, and misdiagnosed from the beginning of the DSMs. Somatization triggers span many mental, emotional, and cultural aspects of human life. Our environment and social experiences can lay the blueprint for disorders to develop over time; an idea that is widely accepted for underlying psychiatric disorders such as depression and anxiety. The research is going in the right direction by exploring brain regions but needs to be expanded on from a sociocultural perspective. In this work, we explore the relationship between somatization disorder and the condition known as cyberchondria. First, we provide a background on each of the disorders, including their history and psychological perspective. Second, we proceed to explain the relationship between the two disorders, followed by a discussion on how this relationship has been studied in the scientific literature. Thirdly, we explain the problem that the relationship between these two disorders creates in society. Lastly, we propose a set of intervention aids and helpful resource prototypes that aim at resolving the problem. The proposed solutions ranged from a site-specific clinic teaching about cyberchondria to a digital design-coded chrome extension available to the public.


Author(s):  
Christine M. Korsgaard

This book argues that we are obligated to treat all sentient animals as “ends in themselves.” Drawing on a theory of the good derived from Aristotle, it offers an explanation of why animals are the sorts of beings who have a good. Drawing on a revised version of Kant’s argument for the value of humanity, it argues that rationality commits us to claiming the standing of ends in ourselves in two senses. As autonomous beings, we claim to be ends in ourselves when we claim the standing to make laws for ourselves and each other. As beings who have a good, we also claim to be ends in ourselves when we take the things that are good for us to be good absolutely and so worthy of pursuit. The first claim commits us to joining with other autonomous beings in relations of reciprocal moral lawmaking. The second claim commits us to treating the good of every sentient animal as something of absolute importance. The book also argues that human beings are not more important than, superior to, or better off than the other animals. It criticizes the “marginal cases” argument and advances a view of moral standing as attaching to the atemporal subjects of lives. It offers a non-utilitarian account of the relationship between the good and pleasure, and addresses questions about the badness of extinction and about whether we have the right to eat animals, experiment on them, make them work for us, and keep them as pets.


Author(s):  
Carla Ferstman

This chapter considers the consequences of breaches of human rights and international humanitarian law for the responsible international organizations. It concentrates on the obligations owed to injured individuals. The obligation to make reparation arises automatically from a finding of responsibility and is an obligation of result. I analyse who has this obligation, to whom it is owed, and what it entails. I also consider the right of individuals to procedures by which they may vindicate their right to a remedy and the right of access to a court that may be implied from certain human rights treaties. In tandem, I consider the relationship between those obligations and individuals’ rights under international law. An overarching issue is how the law of responsibility intersects with the specialized regimes of human rights and international humanitarian law and particularly, their application to individuals.


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