scholarly journals PRACTICAL ASPECTS OF ENSURING THE FULFILLMENT OF THE OBLIGATION TO PAY CUSTOMS DUTIES AND TAXES

Author(s):  
Алена Александровна Сладкова

В таможенной практике складываются различные ситуации, которые приводят к доначислению таможенных платежей, а также образованию задолженности и взиманию пеней. В случае возникновения вопросов по правильному исчислению таможенных платежей на этапе декларирования одним из способов быстрого выпуска товаров без размещения их на складе временного хранения является предоставление обеспечения исполнения обязанности по уплате таможенных пошлин, налогов. Целью научного исследования является рассмотрение некоторых практических аспектов использования денежного залога. По результатам анализа судебной практики можно сделать вывод о том, что остается актуальным вопрос по исчислению пеней при образовании задолженности, выявленной таможенными органами, как в процессе декларирования, так и после выпуска товаров в соответствии с заявленной таможенной процедурой. Научная новизна полученных результатов заключается в выявлении роли таможенного аудита, как процедуры, с помощью которой декларант может своевременно выявить ошибки и неточности до проведения таможенной проверки, избежав тем самым финансовых и временных затрат. In customs practice, there are various situations that lead to additional customs payments, as well as the formation of debts and the collection of penalties. If there are questions about the correct calculation of customs payments at the declaration stage, one of the ways to quickly release goods without placing them in a temporary storage warehouse is to provide security for the fulfillment of the obligation to pay customs duties and taxes. The purpose of the scientific work is to consider some practical aspects of the use of monetary collateral. Based on the results of the analysis of judicial practice, it can be concluded that the issue of calculating penalties for the formation of debts identified by customs authorities both during the declaration process and after the release of goods in accordance with the declared customs procedure remains relevant.

2020 ◽  
Vol 24 (2) ◽  
pp. 389-409
Author(s):  
Dmitriy A. Babichev

The article examines the features of judicial control in ensuring the legality and va- lidity of decisions made by operational units of internal affairs bodies. The relevance of the work is determined by an attempt to improve the legal mechanisms for the implementation of judicial control in the above-mentioned area based on the study of judicial practice, as well as legal conflicts and gaps in the current operational search legislation. The subject of the study is the system of control powers of the court: 1) verification of the legality and validity of decisions of the operational unit to conduct certain operational search activities by granting permission to the court to conduct them; 2) checking the legality and validity of decisions of the operational unit to conduct certain operational search activities according to their urgent (emergent) conduct; 3) checking the legality and validity of decisions of the operational unit to carry out operational search activities on citizens' complaints. The purpose of this work is to study the essential characteristics of the control powers of the court in ensuring the legality and validity of decisions made by operational divisions of internal affairs bodies. The methodology of the research is based on the General scientific dialectical method of cognition and the scientific methods that follow from it: system, logical, comparative legal analysis, statistical, special legal, and others. The theoretical basis of the research rests on the scientific works of V. V. Abramochkin, V. A. Azarov, Yu. M. Groshevii, S. V. Eskov, N. S. Zheleznyak, V. I. Ivanov, Ch.M. Ismailov, N. A. Kolokolov, E. L. Nkitin, I. A. Odnoshevin, R. H. Rakhimzoda, A. I. Tambovtsev, A. N. Khalikov, I. D. Shatokhin and other authoritative scientists who have made a significant contribution to the solution of doctrinal and applied problems of judicial control in the field of operational search activity. As a result of scientific analysis of judicial practice and legal literature, the author proposes a number of legal tools that affect the court's assessment of the legality and validity of operational search decisions on conducting intrusive OSM, and identifies legal conflicts that require delicate study and technical elimination. In addition, it is argued that amendments to the provisions of the Federal Law On Operational Search Activities aimed at preempting precedents for recognizing evidence obtained during the OSM in cases that cant be delayed and may lead to a serious or particularly serious crime are unacceptable. The results of the study can be used in law enforcement practice of subjects of operational search activity, judges, authorized prosecutors, as well as in scientific work when analyzing problems of judicial control in the field of operational search activity.


Author(s):  
Zaynobiddinova Farangiz Baxtiyor Qizi ◽  

In this article, modern investment legislation is considered on the basis of legal acts regulating investment activity. The state of the investment climate in the country is summarized with judicial practice. In addition, in the scientific work has been analyzed the features and differences of the previous legislation of the Law of the Republic of Uzbekistan “On Investments and Investment Activities”. Furthermore, based on the results of the study, several proposals were recommended to improve legislation and practice of the Investment Activities in the Republic of Uzbekistan, the implementation of legal norms and to ensure effective protection of investors' rights.


2020 ◽  
Vol 8 ◽  
pp. 28-32
Author(s):  
Maksim V. Demchenko ◽  

The purpose of writing a scientific work is to study the regulation of the real estate market, the role of the notary in ensuring the protection of the rights of participants in civil turnover and the formation of proposals to expand the powers of the notary to certify real estate transactions. Examining the dynamics of litigation in relation to real estate objects, it is stated that a significant number of them, undoubtedly, arise due to the functioning of various kinds of fraudulent schemes when making the transactions in question. It is noted that in recent years, fraudulent schemes for the unauthorized use of electronic digital signatures for processing transactions have become widespread in the real estate market. Based on the analysis of judicial practice in cases of challenging registered rights to real estate, on invalidating contracts for the sale of residential premises, it was concluded that state registration cannot fully provide for cases of unfair actions in the field of real estate turnover. The best option to ensure the interests of the owners of rights to real estate when concluding transactions with it is notarization of the transaction. For this reason, the paper concludes that it is advisable to diversify the range of transactions, the notarization of which is most appropriate in modern conditions.


VASA ◽  
2019 ◽  
Vol 48 (2) ◽  
pp. 126-133 ◽  
Author(s):  
Mathias Kaspar ◽  
Iris Baumgartner ◽  
Daniel Staub ◽  
Heinz Drexel ◽  
Christoph Thalhammer

Abstract. Early detection of vascular damage in atherosclerosis and accurate assessment of cardiovascular risk factors are the basis for appropriate treatment strategies in cardiovascular medicine. The current review focuses on non-invasive ultrasound-based methods for imaging of atherosclerosis. Endothelial dysfunction is an accepted early manifestation of atherosclerosis. The most widely used technique to study endothelial function is non-invasive, flow-mediated dilation of the brachial artery under high-resolution ultrasound imaging. Although an increased intima-media thickness value is associated with future cardiovascular events in several large population studies, systematic use is not recommended in clinical practice for risk assessment of individual persons. Carotid plaque analysis with grey-scale median, 3-D ultrasound or contrast-enhanced ultrasound are promising techniques for further scientific work in prevention and therapy of generalized atherosclerosis.


Author(s):  
Anne Andronikof

Based on an analysis of John Exner’s peer-reviewed published work from 1959 to 2007, plus a brief comment for an editorial in Rorschachiana, the author draws a comprehensive picture of the scientific work of this outstanding personality. The article is divided into three sections: (1) the experimental studies on the Rorschach, (2) the clinical studies using the Rorschach, and (3) Exner’s “testament,” which we draw from the last paper he saw published before his death (Exner, 2001/2002). The experimental studies were aimed at better understanding the nature of the test, in particular the respective roles of perception and projection in the response process. These fundamental studies led to a deeper understanding of the complex mechanisms involved in the Rorschach responses and introduced some hypotheses about the intentions of the author of the test. The latter were subsequently confirmed by the preparatory sketches and documents of Hermann Rorschach, which today can be seen at the H. Rorschach Archives and Museum in Bern (Switzerland). Exner’s research has evidenced the notion that the Rorschach is a perceptive-cognitive-projective test.


2019 ◽  
Vol 11 (1) ◽  
pp. 33-40
Author(s):  
Muhammad Khabib Burhanuddin Iqomh ◽  
Nani Nurhaeni ◽  
Dessie Wanda

Peningkatan suhu tubuh  menyebabkan rasa tidak nyaman, gelisah pada anak, sehingga waktu untuk istirahat menjadi terganggu.Tatalaksana pada anak dengan demam dapat dilakukan dengan metode farmakologi dan non farmakologi. Tepid water spongingmerupakan tatalaksana non farmakologi. Konservasi adalah serangkaian sistem agar tubuh manusia mampu menjalankan fungsi, beradaptasi untuk melangsungkan kehidupan. Perawat mempunyai peran untuk membantu anak dalam mengatasi gangguan termoregulasi. Karya ilmiah ini bertujuan untuk mengetahui efektifitas penurunan suhu tubuh menggunakan tepid water sponging dengan pendekatanl konservasi Levine di ruang rawat infeksi. Efektifitas diukur dalam pemberian asuhan keperawatan berdasarkan proses keperawatan yang terdapat dalam model konservasi Levine yaitu: pengkajian, menentukan trophicognosis, menentukan hipotesis, intervensi dan evaluasi. Terdapat lima kasus yang dibahas. Hasil penerapan model konservasi Levine mampu meningkatkan kemampuan anak dalam mempertahankan fungsi tubuh dan beradaptasi terhadap perubahan. Kombinasi tepid water sponging dan terapi farmakologi mampu mengatasi demam dengan cepat dibanding terapi farmakologi.   Kata kunci: termoregulasi, tepid water sponging, teori model konservasi Levine   REDUCTION OF BODY TEMPERATURE USING TEPID WATER SPONGINGWITH THE LEVINE CONSERVATION APPROACH   ABSTRACT Increased body temperature causes discomfort, anxiety in children, so that the time to rest becomes disturbed. Management of children with fever can be done by pharmacological and non-pharmacological methods. Tepid water sponging is a non-pharmacological treatment. Conservation is a series of systems so that the human body is able to function, adapt to life. Nurses have a role to help children overcome thermoregulation disorders. This scientific work aims to determine the effectiveness of decreasing body temperature using tepid water sponging with the approach of Levine conservation in the infectious care room. Effectiveness is measured in the provision of nursing care based on the nursing process contained in the Levine conservation model, namely: assessment, determining trophicognosis, determining hypotheses, intervention and evaluation. There are five cases discussed. The results of the application of the Levine conservation model are able to improve the ability of children to maintain body functions and adapt to changes. The combination of tepid water sponging and pharmacological therapy is able to overcome fever quickly compared to pharmacological therapy.   Keywords: thermoregulation, tepid water sponging, Levine conservation model theory  


2013 ◽  
Vol 4 ◽  
pp. 221-239
Author(s):  
Ilja Seržant

Вячᴇᴄлᴀʙ Вᴄ. Иʙᴀнов (отв. ред.), Пᴇᴛᴘ М. Аᴘкᴀдьᴇв (сост.), Исследования по типологии славянских, балтийских и балканских языков (преимущественно в свете языковых контактов). Санкт-Петербург: Алетейя, 2013. / Vʏᴀᴄʜᴇsʟᴀv Ivᴀɴov & Pᴇᴛᴇʀ Aʀᴋᴀᴅɪᴇv, eds., Studies in the Typology of Slavic, Baltic and Balkan Languages (with primary reference to language contact). St Petersburg: Aletheia, 2013. ɪsʙɴ 978-5-91419-778-7. The main focus of the book is on various language contact situations as well as areal interpretations of particular phenomena against a wider typological background. The idea is to provide a broader overview of each phenomenon discussed, bringing in comparisons with the neighbouring languages. Two major linguistic areas are in the focus of the book: the Balkan and Eastern Circum-Baltic areas. The book is an important contribution to these fields as well as to areal typology and the theory of language contact in general, meeting all standards for a solid scientific work.


1970 ◽  
Vol 1 (2) ◽  
pp. 34-36
Author(s):  
Mehedi Imam

In Bangladesh, demand for judicial independence in practice has been a much debated issue and the demand is fulfilled but expectation of people is not only limited to have an independent judiciary but to have an impartial system and cadre of people, which will administer justice rationally being free from fear or force. The independence of judiciary and the impartial judicial practice are related concepts, one cannot sustain without the other and here existence as well as the need of practicing impartiality is well recognized. But the art of practicing impartiality does not develop overnight as it’s related to development of one’s attitude. It takes a considerable time resulting from understanding, appreciating and acknowledging the moral values, ethics and professional responsibility. The judiciary includes Judges, Advocates mostly who are expected to demonstrate a high level of moral values and impartiality towards people seeking justice and ‘rule of law’. This is true that bench officers and clerks are also part of the process to ensure rule of law with same level of participation by the law enforcing agencies such as police. However the paper includes only those who either join judiciary as Judge/Magistrate or Advocate to explore level and extent of ethical knowledge they receive being key role players of the system. DOI: http://dx.doi.org/10.3329/bioethics.v1i2.9628 Bangladesh Journal of Bioethics 2010; 1(2): 34-36


2020 ◽  
Vol 10 (5) ◽  
pp. 141-146
Author(s):  
LARISA KUDRYAVTSEVA ◽  

The article analyzes various aspects of the institution of alimony obligations between parents and their children, and also establishes some sanctions against law-abiding parents who do not comply with family law. The purpose of the study is to study the features of the legal responsibility of parents who avoid paying alimony in favor of their children for no good reason. The scientific work indicates some of the most important legislative changes in the field of alimony legal relations, which had a positive impact on the legal regulation of this area of family law. The study also suggested some of its own changes to the current legislation.


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