TAX POLICY IN THE ISLAMIC ECONOMY IN NORMAL CIRCUMSTANCES

Author(s):  
Mohsen Al-Jumaili

After dealing with the issue of public revenues and expenditures in the positive economy, we are talking about the role of public revenues and expenditures in the Islamic economy in normal circumstances, which includes the definition of the house of money, its origin, its functions and the relationship between the budget and the house of money in Islam with the definition of the general budget in the positive and Islamic economy, as well as the role of revenues And public expenditures in Islamic economics, and through this comparison between revenues and expenditures in positive economics and Islamic economics, we reach the essential point, which is the advantage of Islamic economics that does not appear to us except by comparing it with other systems. The general budget was also defined in Islamic economics, its origins, its components, and other objectives of the general budget, such as the administrative objective and the planning objective, then from which the needy interests are fulfilled, and then the improvement. And all of this is to gain knowledge of the general purpose of Islamic legislation, which is to achieve the interests of the people in both the immediate and the future, by bringing them benefit and warding off corruption on their behalf.

Author(s):  
Tatyana D. Odinokova ◽  

In the conditions of active development of the insurance market at the present stage, the importance and significance of understanding the essence of the category “insurance” as a fundamental theoretical basis for the functioning of insurance relations in general is increasing. In addition to comprehending the essence of the category “insurance”, the task of economic science is to substantiate the essential interrelationships of various same-plane categories. For the category “insurance”, in the author’s opinion, such categories are “finance”, “credit”, “investments”. Insurance as an independent economic category is objective and has its own internal laws, the study of which from the standpoint of the retrospective method will provide a deeper understanding of the essence of insurance, its prerequisites, causes and laws of development. As the analysis has shown, despite the generally recognized and solid period of its genesis, insurance still does not have an unambiguous definition of its essence and an independence of functioning as an economic category. The understanding of the essence of insurance, with a due account for modern trends in the development of economic science, predetermines the search for essential features characteristic of insurance, finance, credit, and investments. In the author’s opinion, these features are: the general purpose of functioning, management features, the nature of economic relations in reproduction and the purpose of redistribution. The protective purpose of insurance is a classic distinguishing feature of the category, since insurance was originally formed as a system for protecting property interests in the event of adverse consequences. In the article, based on the study of existing scientific approaches to the issue, the author has investigated the relationship between the categories: within them, while maintaining independence, institutions and their services come in contact and interpenetrate, which makes it possible to identify and substantiate the specifics of creating aggregated and converged financial products. The author has defined and substantiated the protective and regulatory nature of the category “insurance”, which took on various forms throughout evolution, but nevertheless has always been present and manifested in insurance organizations’ activities. The author has also clarified the concept “insurance”, which, in contrast to the existing approaches, emphasizes insurance coverage as an essential feature, taking into account the changing role of insurance institutions in relations with consumers.


Author(s):  
Zoran Oklopcic

As the final chapter of the book, Chapter 10 confronts the limits of an imagination that is constitutional and constituent, as well as (e)utopian—oriented towards concrete visions of a better life. In doing so, the chapter confronts the role of Square, Triangle, and Circle—which subtly affect the way we think about legal hierarchy, popular sovereignty, and collective self-government. Building on that discussion, the chapter confronts the relationship between circularity, transparency, and iconography of ‘paradoxical’ origins of democratic constitutions. These representations are part of a broader morphology of imaginative obstacles that stand in the way of a more expansive constituent imagination. The second part of the chapter focuses on the most important five—Anathema, Nebula, Utopia, Aporia, and Tabula—and closes with the discussion of Ernst Bloch’s ‘wishful images’ and the ways in which manifold ‘diagrams of hope and purpose’ beyond the people may help make them attractive again.


2009 ◽  
Vol 37 (1/2) ◽  
pp. 43-81
Author(s):  
Patrizia Calefato

This paper focuses on the semiotic foundations of sociolinguistics. Starting from the definition of “sociolinguistics” given by the philosopher Adam Schaff, the paper examines in particular the notion of “critical sociolinguistics” as theorized by the Italian semiotician Ferruccio Rossi-Landi. The basis of the social dimension of language are to be found in what Rossi-Landi calls “social reproduction” which regards both verbal and non-verbal signs. Saussure’s notion of langue can be considered in this way, with reference not only to his Course of General Linguistics, but also to his Harvard Manuscripts.The paper goes on trying also to understand Roland Barthes’s provocative definition of semiology as a part of linguistics (and not vice-versa) as well as developing the notion of communication-production in this perspective. Some articles of Roman Jakobson of the sixties allow us to reflect in a manner which we now call “socio-semiotic” on the processes of transformation of the “organic” signs into signs of a new type, which articulate the relationship between organic and instrumental. In this sense, socio-linguistics is intended as being sociosemiotics, without prejudice to the fact that the reference area must be human, since semiotics also has the prerogative of referring to the world of non-human vital signs.Socio-linguistics as socio-semiotics assumes the role of a “frontier” science, in the dual sense that it is not only on the border between science of language and the anthropological and social sciences, but also that it can be constructed in a movement of continual “crossing frontiers” and of “contamination” between languages and disciplinary environments.


1998 ◽  
Vol 20 (3) ◽  
pp. 260-279 ◽  
Author(s):  
Thana Hodge ◽  
Janice M. Deakin

This study used participants from the martial arts (karate) to examine the influence of context in the acquisition of novel motor sequences and the applicability of Ericsson, Krampe, and Tesch-Romer's (1993) theory of deliberate practice in this athletic domain. The presence of context did not benefit recall performance for the experts. The performance of the novice group was hindered by the presence of context. Evaluation of the role of deliberate practice in expert performance was assessed through retrospective questionnaires. The findings related to the relationship between relevance and effort, and relevance and enjoyment diverged from Ericsson et al.'s (1993) definition of deliberate practice, suggesting that adaptations should be made if it is to be considered general theory of expertise.


2021 ◽  
pp. 176-182
Author(s):  
Vera V. Krainova Krainova

The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.


PEDIATRICS ◽  
1977 ◽  
Vol 60 (2) ◽  
pp. 251-253
Author(s):  
Henry M. Seidel

"Physically and politically powerless, children have always gotten the short end of the stick. In earlier times, the surplus, especially females, were legally and deliberately killed; in the Middle Ages and until recently children were chattels; in Dickensian England they starved in workhouses or were exploited as beggars a la Oliver Twist...." Louise Raggio, Conference Participant The building Frank Lloyd Wright called Wingspread served as the setting for a discussion concerning the relationship of the health of the young to their legal needs and the role of the pediatrician in these regards. Men and women from medicine, the law, and social work shared their points of view, seeking a firm definition of advocacy for children, attempting to highlight some manageable priorities among the legal needs so that pediatricians might move to a partnership with others in the community which might facilitate access to a better life for all children and youth.


Author(s):  
Jaco Beyers

Human consciousness instinctively tries to make sense of reality. Different human interpretations of reality lead to a world consisting of multiple realities. Conflict occurs when differing realities (worldviews) encounter one another. Worldviews are socially created and determine human behaviour and, as such, most often find expression in religion. The discussion of conflict and the role of religion in civil society take place within the discourse of the sociology of religion. Religion is socially determined. Peter Berger’s insight into the sociology of religion therefore plays an important role in establishing the relationship between religion and civil society as one that takes on different forms. Thus, a clear definition of both civil society and religion was needed to understand the nature of these relationships. The role of religion in civil society with regard to the presence of conflict in society was further investigated in this article. The conditions under which conflict in society occurs were discussed, as were the conditions for tolerance in society, for religion ultimately becomes the provider of moral discernment when conflict occurs in civil society.


Blood ◽  
2009 ◽  
Vol 114 (1) ◽  
pp. 38-39 ◽  
Author(s):  
Seema Singhal ◽  
Eric Vickrey ◽  
Jairam Krishnamurthy ◽  
Veerpal Singh ◽  
Sharon Allen ◽  
...  

Abstract“Stringent” complete remission in myeloma has been defined by a normal serum free light chain ratio (SFLCR) in addition to the standard criteria for CR. 2648 serial samples from 122 IgG or IgA myeloma patients were studied to explore the relationship between SFLCR and serum immunofixation electrophoresis (SIFE). SFLCR was normal in 34% of cases with positive SIFE and abnormal in 66%. SFLCR was normal in 69% of cases with negative SIFE and abnormal in 31%. When evaluated with SIFE as the benchmark, the sensitivity of SFLCR was 66% and specificity was 69%. These findings were unchanged when abnormal SFLCR values were classified as concordant (< 0.26 for λ disease and > 1.65 for κ) or discordant (< 0.26 for κ disease and > 1.65 for λ). Additional studies are required to determine the temporal relationship between SFLCR normalization and paraprotein clearance. Until then, the role of SFLCR in defining response remains controversial.


2020 ◽  
pp. 147737082097709
Author(s):  
Jennifer Barton-Crosby

For situational action theory (SAT), morality is key to the definition of crime and the explanation for why and how acts of crime happen: acts of crime are acts of moral rule-breaking and personal morality guides individuals’ perception of moral rule-breaking as an option before controls become relevant. However, the nature and role of morality in SAT can be misread. Within this article I respond to misinterpretations of the theory by elaborating and adding further context to the concept of morality in SAT. I contend that the root of misunderstanding is grounded in alternative assumptions regarding human nature: SAT assumes a fundamentally rule-guided human nature, whereas the prevailing view within criminology is that people are primarily self-interested. In this article I delineate SAT’s assumption of a rule-guided human nature and set out how this assumption informs the definition of crime and personal morality in the theory. I further specify the nature and role of morality in the perception of action alternatives, and in so doing distinguish SAT from theories that view constraint as the measure of morality. Finally, I develop and clarify SAT’s position on the relationship between morality and the law.


Target ◽  
2004 ◽  
Vol 16 (2) ◽  
pp. 253-287 ◽  
Author(s):  
Gaby Thomson-Wohlgemuth ◽  
Ian Thomson

There is increasing pressure on all industries to introduce Quality Management Systems, a development which has now also found entry into the translation industry. Industrial standards like the ISO family provide the basis of many such systems; however, for several reasons, such process-based standards are regarded by many as inappropriate for translation businesses. One common factor considered in this article is their failure to emphasise the role of people both in the definition of the processes and in their implementation. The present article proposes a new model for translation businesses, accepting the importance of people in the translation industry and recognising that process-driven quality systems may be inadequate in maintaining consistent levels of quality. The model is based on identifying the capabilities that incorporate the processes of an organisation and the behaviours embodied in the people involved in these processes. In this article, the model is referred to as Acquired Capabilities for Translation Systems (ACTS).


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