scholarly journals THE IMPACT OF EMERGENCY eLEARNING DURING A PANDEMIC ON UNIVERSITY FACULTY AND STUDENTS

2021 ◽  
Vol 19 (2) ◽  

2017 ◽  
Vol 16 (5) ◽  
pp. 626-644 ◽  
Author(s):  
Elizaveta Sivak ◽  
Maria Yudkevich

This paper studies the dynamics of key characteristics of the academic profession in Russia based on the analysis of university faculty in the two largest cities in Russia – Moscow and St Petersburg. We use data on Russian university faculty from two large-scale comparative studies of the academic profession (‘The Carnegie Study’ carried out in 1992 in 14 countries, including Russia, and ‘The Changing Academic Profession Study’, 2007–2012, with 19 participating countries and which Russia joined in 2012) to look at how faculty’s characteristics and attitudes toward different aspects of their academic life changed over 20 years (1992–2011) such as faculty’s views on reasons to leave or to stay at a university, on university’s management and the role of faculty in decision making. Using the example of universities in the two largest Russian cities, we demonstrate that the high degree of overall centralization of governance in Russian universities barely changed in 20 years. Our paper provides comparisons of teaching/research preferences and views on statements concerning personal strain associated with work, academic career perspectives, etc., not only in Russian universities between the years 1992 and 2012, but also in Russia and other ‘Changing Academic Profession’ countries.



Author(s):  
Drew Polly

This chapter presents the partnership between a university faculty member and an elementary school that started to address students' learning needs regarding mathematics. This chapter provides: a) an overview of learner-centered professional development as a framework for this Professional Development School partnership, b) a description of the various professional development activities, c) and a summary of the impact of the project on instruction and student achievement. The chapter closes with recommendations for establishing and maintaining PDS partnerships focused on addressing students' learning needs.



2021 ◽  
pp. 777
Author(s):  
Andreas Bambang Daryatno

Tax refunds aim to return tax overpayments in accordance with applicable regulations, where the excess tax is theright of the taxpayer. The government has an obligation to return the excess tax that is not owed from the taxpayer.There are two methods of restitution, namely restitution by conducting a tax audit first and restitution of preliminaryrefunds of overpayment of taxes only by doing research. Special preliminary refunds are given to certain taxpayerswho meet the stipulated criteria or obedient taxpayers who have fulfilled their tax obligations well and have lowrisk. During this COVID-19 pandemic, taxpayers are trying to get a preliminary restitution facility because inaddition to just doing research, the disbursement of excess tax payments by the government is also accelerated, eventhe government through the Job Creation Law has issued relaxations related to restitution. The accelerateddisbursement of excess tax payments greatly helps the company's cashflow so that it can survive the drought offinancial liquidity as a result of the impact of the COVID-19 pandemic. The method used is to provide counselingand assistance in meeting the requirements set by the government, so that the application for a preliminary refundof the overpayment of taxes can be received and processed quickly in accordance with applicable regulations. Toexpedite and speed up the preliminary testing process in increasing the company's cashflow, I, as a lecturer atTarumanagara University, Faculty of Economics, Accounting Department, carried out counseling and assistance inthe accounting and tax department with the title "Preliminary Refund of Excess Taxes as an Alternative to Help PTContinental Panjipratama Cashflow During the Covid-19 Pandemic.Restitusi pajak bertujuan untuk mengembalikan kelebihan pembayaran pajak, sesuai dengan peraturan yang berlaku,dimana kelebihan pajak tersebut merupakan hak daei wajib pajak. Pemerintah mempunyai kewajiban untukmengembalikan kelebihan pajak yang tidak terutang dari wajib pajak. ada dua metode restitusi yaitu restitusi dengandilakukan pemeriksaan pajak terlebih dahulu dan restitusi pengembalian pendahuluan kelebihan pembayaran pajakhanya dengan dilakukan penelitian saja. Restitusi pendahuluan khusus diberikan kepada wajib pajak tertentu, yangmemenuhi kreteria yang ditetapkan atau wajib pajak patuh yang telah memenuhi kewajiban perpajakan secara baikdan memiliki resiko yang rendah. Pada masa pandemic covid-19 ini, para wajib pajak berusaha mendapatkanfasilitas restitusi pendahuluan karena selain hanya dilakukan penelitian saja, pencairan kelebihan pembayaran pajakoleh pemerintah juga dipercepat bahkan pemerintah melalui Undang-Undang Cipta Kerja mengeluarkan relaksasiberkaitan restitusi. Pencairan kelebihan pembayaran pajak dipercepat sangat membantu cashflow perusahaan supayadapat bertahan menghadapi kekeringan likuiditas keuangan sebagai dampak dari hantaman pandemi covid-19.Metode yang dipakai dengan memberikan penyuluhan dan pendampingan dalam memenuhi persyaratan yang telahditetapkan oleh pemerintah, supaya permohonan pengembalian pendahuluan kelebihan pembayaran pajak dapatditerima dan diproses secara cepat sesuai dengan ketentuan yang berlaku. Untuk memperlancar dan mempercepatproses testitusi pendahuan dalam meningkatkan cashflow perusahaan maka saya selaku dosen UniversitasTarumanagara Fakultas Ekonomi Jurusan Akuntansi melaksanakan penyuluhan dan pendampingan di bagianakuntansi dan pajak dengan judul “Pengembalian Pendahuluan Kelebihan Pajak Sebagai Alternatif MembantuCashflow PT Continental Panjipratama Pada Masa Pandemi Covid-19.



2013 ◽  
Author(s):  
Logan H. Self ◽  
Miguel A. Padilla ◽  
Julia N. Zaharieva


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