scholarly journals Perception Analysis of the Harmonized System: A Case Study of Tariff Disputes in Indonesia

2021 ◽  
Vol 5 (2) ◽  
pp. 144-164
Author(s):  
Rizka Nugrahaeni ◽  
Christine Tjen

ABSTRACT: Classifying goods based on the Harmonized System (HS) is practical knowledge in Customs. This study analyzes the Harmonized System's perception differences in tariff disputes. The purpose of this study is to determine and analyze the considerations of the Indonesian Directorate General of Customs and Excise (DGCE) in determining the classification of tariff based on the Harmonized System, the review of the tax court judge in deciding dispute verdict and its overall effect on tax refund. This research is a case study with qualitative research methods in the form of document studies and interviews. Keywords: Harmonized System, HS Code, Import Tax ABSTRAK Mengklasifikasikan barang berdasarkan Harmonized System (HS) adalah pengetahuan praktis dalam Bea Cukai. Studi ini menganalisis perbedaan persepsi Harmonized System dalam sengketa tarif. Tujuan dari penelitian ini adalah untuk menentukan dan menganalisis pertimbangan Direktorat Jenderal Bea dan Cukai Indonesia (DJBC) dalam menentukan klasifikasi tarif berdasarkan Harmonized System, pertimbangan hakim pengadilan pajak dalam menentukan putusan sengketa dan pengaruhnya secara keseluruhan terhadap pengembalian pajak. Penelitian ini adalah studi kasus dengan metode penelitian kualitatif dalam bentuk studi dokumen dan wawancara. Kata kunci: Harmonized System, HS Code, Pajak Impor

Author(s):  
Dang Thi Huong ◽  
Vu Thi Minh Hien

Logistics is one of the important factors to ensure the availability of goods, promote retail businesses to deliver and consume goods quickly. However, logistics in Vietnamese retail businesses is identified to be limited, reducing the efficiency and competitiveness of enterprises. Using qualitative research methods (observation, document synthesis, interview, case study), the paper pointed out some problems in logistics activities of Vietnamese retail businesses; at the same time, analyzed experience in logistic activities of Vinmart store chain. Based on these results, the paper proposed some useful solutions to improve the logistics activities and enhance the competitiveness of Vietnamese retail businesses in the context of integration.


2020 ◽  
Vol 12 (1) ◽  
pp. 22
Author(s):  
Aline Cristina Helfenstein ◽  
Douglas Fernando Batista Neis ◽  
Flávia Regina Alves de Hungria Folador ◽  
Marlene Valério dos Santos Arenas ◽  
Rafael Vicente Martins dos Reis ◽  
...  

This article aims to identify the monetary amounts spent by Fundação Universidade Federal de Rondônia (UNIR), with Labor Court due to administrative failures during the supervision of outsourced service contracts. It is a case study, with qualitative research, with documentary analysis of the decisions, sentences and judgments delivered in the processes. After the analysis of 68 (sixty-eight) cases in which UNIR appeared in the passive pole, categories were identified for the classification of the cases. It was found that there was a reduction in the number of lawsuits against UNIR after the Labor Reform and 21 (twenty-one) lawsuits were identified in which UNIR was ordered to pay labor indemnities or the contracted companies signed labor agreements, causing the public agency to be obliged to make payments through Small Value Requests (RPV), or Precatories, deriving from failures in internal controls and management contracts at Fundação Universidade Federal de Rondônia (UNIR).


Author(s):  
M. Gordon Hunter

The purpose of this chapter is to provide the researcher, who already is inclined to apply qualitative research, with an overview of methods. A representative sample of qualitative research methods is presented, which may be employed when conducting information systems research. These methods include Action Research, Case Study, Ethnography, Grounded Theory, and Narrative Inquiry. Examples of these research methods are also included, which provide a description of the method and references to more detailed presentations. Researchers should thoroughly explore these methods and become fully cognizant of when to appropriately apply each method. It is important to ensure that the chosen method addresses the research questions and supports the research objectives.


2020 ◽  
Vol 10 (3) ◽  
pp. 725-766
Author(s):  
Cansu Yıldız ◽  
Nevra Atış Akyol ◽  
Selda Ata Doğan ◽  
Berrin Akman

The aim of the study is to determine experiences of children attending a preschool class and their teacher about class rules, desirable and undesirable behaviors and strategies followed by the teacher concerning these behaviors. The study is a case study, which is one of the qualitative research methods. The participants were 14 children attending a class for 5 year-olds in an independent kindergarten and the teacher of the class. Semi-structured interview technique was used in the study. In addition, in two of the questions in the interview, the students were asked to draw pictures to help them describe their experiences in more detail. The data in the study were analyzed by content analysis, categorized by coding, and themes and sub-themes were obtained. As a result of the research, it was found that the opinions of the children and their teachers about class rules and undesirable behaviors were in parallel with each other. The study revealed that the experiences of children and the teacher overlap in terms of behaviors and strategies followed by the teacher in response to desirable behaviors. However, it was found that the experiences of children and their teacher differ with regards to the way class rules are determined, and behaviors and strategies followed by the teacher concerning undesirable behaviors.


Revista Labor ◽  
2018 ◽  
Vol 2 (18) ◽  
pp. 93
Author(s):  
Stênia Cássia Militão

Este artigo tem como objetivo apresentar a pesquisa realizada sobre a experiência de um novo curso de graduação, o bacharelado em Ciências do Trabalho, ofertado por uma instituição de ensino superior recém-criada, a Escola DIEESE de Ciências do Trabalho que apresenta em sua proposta pedagógica, produzir conhecimento a partir do saber e da experiência do aluno trabalhador. Partindo de estudos que tratam sobre a relação entre educação e trabalho no Brasil, que evidenciam a lógica do modo de produção capitalista de negar a muitos trabalhadores o acesso ao saber teórico, e sua vinculação com o saber prático, a pesquisa se propôs a analisar em que medida a proposta do curso de Ciências do Trabalho pode apresentar uma pedagogia contra-hegemônica. Para tanto, a pesquisa eminentemente qualitativa, na condição de estudo de caso sobre o referido curso, foi realizada utilizando-se de pesquisa documental, por meio da análise dos relatórios e documentos institucionais da Escola DIEESE, e da sua entidade mantenedora, e ainda, entrevistas com 20 alunos egressos da primeira turma, que concluíram o curso de Ciências do Trabalho no ano de 2015. Os resultados da pesquisa apontam para alguns desafios, em especial, por se tratar de um curso novo e pouco conhecido, mas por outro lado, evidenciam por meio dos relatos dos alunos entrevistados, que o currículo e a metodologia do curso de Ciências do Trabalho, permitiram, entre outras importantes questões, desenvolver uma maior compreensão teórica a respeito da realidade.ABSTRACTThis article aims to present the research carried out on the experience of a new undergraduate program, the Bachelor of Work Sciences, offered by a newly created institution of higher education, the DIEESE School of Work Sciences, which features in its pedagogical proposal, to produce knowledge from what is known and from the experience of the student worker. Starting from studies that treat on the relationship between education and work in Brazil, which highlight the logic of the capitalist production method of denying many workers access to theoretical knowledge and its connection with practical knowledge. This research aims to analyze the extent to which the proposed Work Sciences course can submit a counter-hegemonic pedagogy. To this end, the eminently qualitative research, case study on this course, was performed using documentary research, through the analysis of the institutional school reports and documents of DIEESE and its maintaining entity, and interviews with 20 graduates from the first group, who completed the Work Sciences course in the year of 2015. The survey results point to some challenges, in particular because it is a new course and little known, but on the other hand, show, through the reports of the students interviewed, that the curriculum and methodology of the Work Sciences course allowed, among other important issues, to develop a greater theoretical understanding of the reality.


2019 ◽  
Vol 4 (1) ◽  
pp. 21-40
Author(s):  
Wahid Arbani

The emergence of globalization and capitalism in our lives today has given rise to the emergence of hedonistic attitudes, consumerism, materialism and the emergence of permissive attitudes. This contemporary condition is clearly in a dangerous condition, so it is necessary to look for moral and moral principles to maintain the continuity of human life on this earth. One effort that can be done is to re-express the thoughts of classical Muslim leaders who have been able to exert influence in the development of the Islamic world and have even been able to bring glory to Islam. Ibn Miskawaih is one of the Muslim philosophers who in every major discussion of his writings always includes moral aspects, so it is interesting to study, how far the concept of moral education according to Ibn Miskawaih is able to parse various problems in the implementation of moral education in the present and future come. By using qualitative research methods through the documentation of the book Tahzib al-Aklaq Wa Tathir al-Arara, the conclusion is that the epistemology of moral education according to Ibn Miskawaih includes; sources of knowledge, benchmarks of truth and classification of knowledge, and methodologies for acquiring knowledge. The source of knowledge, according to Ibn Miskawaih, is epistemologically derived from the truth of revelation, although in his writings Ibn Miskawaih did not write the postulates of the Qur'an and al-Hadist directly.


2021 ◽  
Vol 25 (2) ◽  
pp. 117-152
Author(s):  
Dorota Heidrich ◽  
◽  
Justyna Nakonieczna-Bartosiewicz ◽  

The role and significance of young activists in the process of international norm creation, diffusion, internalisation, and implementation have not received much attention in academic research. Yet, as a case study of Greta Thunberg campaigning on climate change has proven, children and teenagers can become significant norm entrepreneurs. Using the theoretical underpinnings of social constructivism, this article identifies and analyses Thunberg’s actions to exhort pressure on states, members of governments and international organisations to further develop and implement norms that would help save the planet from the imminent climate crisis. Our research uses an exploratory and inductive approach in which qualitative research methods (a case study of Greta Thunberg) and discourse analysis are applied.


2021 ◽  
Vol 11 (2) ◽  
pp. 46
Author(s):  
Selçuk Alkan ◽  
Ebru Korkmaz

In this study, the design and educational aspects of digital games on Steam (Digital Game Sales Platform) were examined. Case study, one of the qualitative research methods, was used in the research. Universal design model and principles, educational and game mechanics were used in the analysis of the games. The games were analyzed using the Deconstructing method. In parallel with the findings obtained, it is seen that game mechanics are more various than learning mechanics in games. Also in game designs, it is considered that entertainment is more important than educational use. It was determined that question-answer mechanics are used more frequently among learning mechanics in games. One reason for this may be the ease of construction of question-answer mechanics. The main goal is to establish an interaction between education and game mechanics. In addition, it was defined that another important mechanic used in games is "instant feedback". In addition, in line with the findings, it was detected that in-game rules, levels and awards facilitate learning and increase motivation.


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