scholarly journals Mechanisms of Tax Collection in Light of the Financial Crisis in the Kurdistan Region - Iraq for the years 2015-2019

2021 ◽  
Vol 1 (2) ◽  
pp. 22-31
Author(s):  
Amer A. Majeed ◽  
Nawzad M. Hamawandy ◽  
Freya A. Abdul Karim
Keyword(s):  
Financial Crisis ◽  
Economic Situation ◽  
Kurdistan Region ◽  
Collection System ◽  
Tax Collection ◽  
Collection Process ◽  
Lack Of Information ◽  
Tax Laws ◽  
Tax Returns

The study aims to identify the collection system and the mechanism of collecting it in light of the financial crisis, as well as to identify the extent of the obligation of taxpayers to pay taxes in the Kurdistan Region during the years of study, and the problem of the study comes about the presence of obstacles in the process of tax collection, by not submitting periodic statements and paying the required tax And the lack of information related to the taxpayer's income in the tax declaration and its lack of inclusion, in addition to the ignorance of the taxpayers of the tax laws in light of the existence of the financial crisis, as well as the failure of the tax department to follow up the work of the taxpayers. The research reached a set of results, including the instability of the economic situation in the Kurdistan Region during the period of the study that negatively affected the tax collection process, and thus led to the inability of the taxpayer to pay the tax, and the conclusion of the research reached the presentation of a number of proposals that emphasize the encouragement of taxpayers to Submit tax returns and periodic statements on time according to the law, in order to ensure that the tax debt is collected on time to avoid the risk of non-collection, as well as drafting clear and explicit laws and legislations because laws determine the success or failure of the tax collection mechanism.

scholarly journals NIMG-53. GLUTAMATE/GABA RATIO ON MRS IS ELEVATED IN PATIENTS WITH LOWER GRADE GLIOMAS AND SEIZURES

2020 ◽  
Vol 22 (Supplement_2) ◽  
pp. ii159-ii160
Author(s):  
Roberta Rudà ◽  
Riccardo Pascuzzo ◽  
Francesca Mo ◽  
Alessia Pellerino ◽  
Peter B Barker ◽  
...  
Keyword(s):  
Tumor Location ◽  
Resonance Spectroscopy ◽  
Lower Grade ◽  
Lack Of Information ◽  
Baseline Evaluation ◽  
Grade Ii ◽  
Grade Iii

Abstract BACKGROUND There is lack of information on the role of excitatory and inhibitory neurotransmitters in the development of seizures in patients with lower grade gliomas. Increase of glutamate and downregulation of GABA have been suggested in preclinical models and human surgical samples to be associated with brain tumor-related epilepsy. MATERIAL AND METHODS We prospectively investigated with the use of magnetic resonance spectroscopy (MRS) the differences in the ratio of metabolites (glutamate/GABA, glutamate/creatine and GABA/creatine) in the peritumoral areas between patients with or without seizures in a series of lower grade gliomas. Tumors were classified according to WHO Classification of 2016 as follows:11 grade II IDH mutated and 1p/19q codeleted; 3 grade III IDH mutated and 1p/19q codeleted; 6 grade II IDH mutated and 1p/19q intact; 1 grade III IDH mutated and 1p/19q intact; 1 grade II IDH wild-type. Patients received surgery alone or followed by temozolomide chemotherapy according to the presence of risk factors. RESULTS At baseline evaluation, maximum glutamate/GABA values were significantly higher (p=0.023) in the peritumoral area of patients with seizures (1.008 ± 0.368) with respect to those without seizures (0.691 ± 0.170). No other metabolites ratio showed significant differences between the two groups. Similar results were obtained when analyzing the metabolites ratio in the examinations during the follow-up. In the cohort of patients with seizures (n.14) variations of metabolite ratios were not associated with tumor location, 1p/19q codeletion, use of AEDs, concomitant chemotherapy or seizure characteristics (type, duration, frequency). CONCLUSIONS The study is ongoing with the aim of analyzing further the correlations between ratio of metabolites and status of the tumor (stable vs progressive).

scholarly journals Experience of taking care of children exposed to HIV: a trajectory of expectations

2014 ◽  
Vol 22 (5) ◽  
pp. 848-856 ◽  
Author(s):  
Willyane de Andrade Alvarenga ◽  
Giselle Dupas
Keyword(s):  
Antiretroviral Therapy ◽  
Qualitative Study ◽  
Incomplete Information ◽  
Vertical Transmission ◽  
Healthcare Workers ◽  
Child Interaction ◽  
Lack Of Information ◽  
Mother And Child ◽  
Specialized Service

OBJECTIVE: to learn about the experience of caregivers/mothers providing care to infants exposed to HIV through vertical transmission.METHODS: this qualitative study used Symbolic Interactionism as the theoretical framework. A total of 39 caregivers of children exposed to HIV in follow-up at a specialized service were interviewed. Data were analyzed through inductive content analysis.RESULTS: four categories were identified that report on the lonely experience of handling the child's antiretroviral therapy, mainly due to a lack of information or incomplete information; being attentive to required care, such as the use of prophylaxis for pneumonia, vaccines, and other practices restricted to the mother-child interaction; the desire to omit the HIV out of fear of prejudice and fear of the disease, considering future prospects.CONCLUSION: the HIV and the threat this infection may affect the child cause apprehension and feelings such as fear, guilt and anxiety in the caregivers. Healthcare workers need to work together with mothers so they are able to cope with demands and distress. Only then will the treatment to avoid vertical transmission be efficient and will mother and child be supported during the process, despite apprehension with the outcome.

One hundred cases of attempted suicide in the elderly

1997 ◽  
Vol 171 (1) ◽  
pp. 42-46 ◽  
Author(s):  
Jason Hepple ◽  
Catherine Quinton
Keyword(s):  
Elderly People ◽  
Suicide Rate ◽  
Attempted Suicide ◽  
Psychiatric Service ◽  
The Elderly ◽  
Term Outcome ◽  
Completed Suicide ◽  
Lack Of Information ◽  
Persistent Depression

BackgroundDespite the high suicide rate in the elderly, there is a relative lack of information on the longer-term outcome of elderly people who have attempted suicide, particularly their psychiatric and physical morbidity and mortality.MethodComprehensive demographic and psychiatric data were available on 100 consecutive referrals to a liaison psychiatric service of patients over 65 years of age who attempted suicide between 1989 and 1992. Detailed follow-up in 1994 included the interviewing of survivors using GMS–AGECAT.ResultsOf the 64 women and 36 men, with a mean age of 75.8 years, 42 subjects were dead at follow-up; 12 were suspected suicides, five having died as a delayed result of their index attempt. Twelve women made a further non-lethal suicide attempt. All five male repeat attempts proved fatal.ConclusionsElderly people who attempt suicide have a high mortality both from completed suicide and death from other causes. The completed suicide rate is at least 1.5% per year, and the repetition rate is 5.4% per year. Those at risk of further self-harm are likely to be in contact with psychiatric services and to be suffering from persistent depression.

scholarly journals Program Pendampingan Pemungutan Pajak Yayasan Keagamaan

2019 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Hanik Susilawati Muamarah ◽  
Marsono Marsono ◽  
Arifah Fibri Andriani
Keyword(s):  
Income Tax ◽  
Service Providers ◽  
The State ◽  
Mentoring Program ◽  
Tax Collection ◽  
Tax Laws ◽  
Tax Deduction ◽  
Laws And Regulations

This mentoring program aims to provide an understanding of the provisions of tax collection by religious foundations, such as the MRBJ Foundation managing the Great Mosque of Bintaro Jaya located in Bintaro Jaya, South Tangerang. In carrying out its activities, the MRBJ Foundation involves and makes payments to several parties, such as lecturers, doctors, and service providers. However, so far, the foundation has not fully understood the provisions regarding the tax deduction. Politeknik Keuangan Negara STAN (PKN STAN) conducts assistance to identify objects and calculate the amount of payable income tax that must be deducted or collected, which is deposit to the state treasury, up to the reporting of the Income Tax Period SPT. The results of the assistants are expected to enable the MRBJ foundation to analyze itself and carry out its obligations as a cutter/collector per the provisions of tax laws and regulations. 

scholarly journals ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon )

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Christo A. Sualang ◽  
Ventje Ilat ◽  
Anneke Wangkar
Keyword(s):  
Asset Management ◽  
Secondary Data ◽  
Tax Rates ◽  
Collection System ◽  
Tax Collection ◽  
Local Revenue ◽  
Voting System ◽  
Force Planning ◽  
Taxation System ◽  
The City

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.

scholarly journals Home dialysis : what are the barriers . A French nephrologist survey

2019 ◽  
Vol 2 (2) ◽  
pp. 47-53
Author(s):  
Magalie Geneviève ◽  
Stanislas Bataille ◽  
Julie Beaume ◽  
Aldjia Hocine ◽  
Louis De Laforcade ◽  
...  
Keyword(s):  
Peritoneal Dialysis ◽  
Life Quality ◽  
Reporting Rate ◽  
Third Party ◽  
Regulatory Evolution ◽  
Home Hemodialysis ◽  
Home Dialysis ◽  
Lack Of Information ◽  
Geographical Regions

Home dialysis, which includes Peritoneal Dialysis and Home Hemodialysis, provides lots of profit to patients suffering of Chronic Kidney Disease, especially in terms of comfort, life quality and autonomy. However, its use is marginal in France, with an inhomogenous distributaion according to geographical regions. We conducted a French national survey of nephrologists to assess the barriers to the development of home dialysis. After analyzing the responses of the 230 participating nephrologists, the main obstacles to the development of the two techniques were identified and classified according to their reporting rate. The major obstacles that emerge from the survey are : the lack of information among the general public, a lack of acknowledgement of nurses specializing in these techniques, the limited number of structures that practice dialysis at home, and information difficulties among patient about dialysis techniques. The specific peritoneal dialysis-related difficulties reported are : difficulties in management of follow-up care and rehabilitation, the fear of insufficient purification and the difficulties related to the dialysis catheter. Concerning home hemodialysis, the barriers concern fear of autopunction and the need for a third party. This study helps to identify the representations of nephrologists on the major obstacles to the development of home dialysis to develop lines of thought for its promotion, both in terms of training, institutional acknowledgement, and the necessary regulatory evolution.

scholarly journals Pajak Penghasilan Pada Subjek Penghasilan Di Bawah Umur Melalui Media Sosial

2020 ◽  
Vol 23 (2) ◽  
pp. 186-198
Author(s):  
Retno Sari Dewi
Keyword(s):  
Social Media ◽  
Income Tax ◽  
Policy Formulation ◽  
Media Content ◽  
Income Generation ◽  
Collection System ◽  
Mapping Data ◽  
Self Assessment ◽  
Tax Collection ◽  
The Government

The unregulated income tax for underage tax subjects who use social media in Indonesia needs attention from the government. The increasing number of social media users by underage tax subjects who currently do not receive supervision. The self-assessment-based income tax collection system is also an obstacle to this problem. In the study in this article using the socio-legal research method which examines the limitations of legal sources. Normative aspects and often legal issues are related to social and political contexts in empirical aspects. The findings from this study required policy formulation: mapping data on underage tax subjects with income generation using social media content, collaborating with various related parties and conducting a review of the income tax collection system.

Should I stay, or should I go? Migration attitudes after the financial crisis (2014–19) among students from Halabja (KRI)

2020 ◽  
Vol 14 (3) ◽  
pp. 201-222
Author(s):  
Silvia-Lucretia Nicola ◽  
Shahen Mohammed Faraj
Keyword(s):  
Financial Crisis ◽  
Brain Drain ◽  
Kurdistan Region ◽  
Young Population ◽  
Post Secondary Education ◽  
Social Unrest ◽  
Post Secondary ◽  
Job Opportunities ◽  
First Results ◽  
The University

Students from the University of Halabja were asked in a survey conducted in April 2019 about their attitudes towards emigration in the wake of a prolonged financial crisis burdening the Kurdistan Region of Iraq (KRI) since 2014. While these students are not yet migrants, researching the reasons for their envisaged migration helps to better understand the challenges they face. Despite a continuous development of its post-secondary education sector, the KRI still struggles with low absorption rates of graduates. At the same time, the KRI exhibits a growing youth bulge, as well as high unemployment levels among its young population. These unfavourable conditions might cause a brain drain, pushing the educated youth to leave the country in search of better financial means, as well as waves of social unrest as seen throughout Iraq and the wider Middle East. First results show that more than half of the surveyed students have considered emigrating. Local job opportunities would, however, diminish their percentage.

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