scholarly journals Medical Doctor, Economist and Statistician: A Strategic Alliance for Healthcare and Development in the Italian Directorate General for Statistics (1861-1898)

OEconomia ◽  
2018 ◽  
pp. 313-343
Author(s):  
Claudia Rotondi
Author(s):  
R. Romero-Reverón ◽  
E.R. Malaspina Guerra

José María Vargas (1786–1854) was a multifaceted personality: Venezuelan politician, medical doctor and scientist. In 1827 he became the first dean of the Central University of Caracas. As a professional doctor, he made significant contribution to the teaching of medicine, his educational work encompassed many fields such as human anatomy, surgery, chemistry, etc. In 1827 he founded the Medical Society of Caracas. He served as president of Venezuela from 1835 to 1836. From 1839 to 1852 he was the president of the Directorate General of Education and created its first Code of Public Instruction for Universities and Academies. He carried out plenty of different medical researches and wrote many important books and papers.


Author(s):  
Beta Asteria

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt


2012 ◽  
Vol 39 (1) ◽  
pp. 1-6
Author(s):  
William D. Anderson

John Edwards Holbrook (1794–1871), zoologist and medical doctor, residing in Charleston, South Carolina, apparently sent eight colour plates of North American fishes to the museum in Paris because they were found in the Bibliothèque centrale, Muséum national d' Histoire naturelle, with known Holbrook material, most significantly a copy of his 1855 edition of the Ichthyology of South Carolina. Herein, I comment upon the illustrations of the 16 fishes rendered in those plates.


2013 ◽  
Vol 7 (1) ◽  
pp. 7
Author(s):  
Doni Budiono

The  authority  of justice in Indonesia  is executed by  the Supreme Courts and  the  justice  boards/body under the Supreme Courts, including  the general  justice, religious affairs justice, military justice,  state administration  justice,  and  the Constitution Court. According to  certainty in  the Act of  Tax Court, Article1, clause  (5),  tax  dispute   refers to the legal dispute arising in the  taxation  affairs between the  tax payer or the  body  responsible for the  tax with   the government   executives  ( Directorate General of Tax) as the consequence of   the issue of  the decree for the  appeal  to the Tax  Court in accordance with the  tax Act, including the  charge  against the  execution of collection   in accordance with the  Act of Tax Collection by force. The  formation of Tax Court is  designed by  the Executives, in this case, the  Department of Finance, specifically  the Directorate   General  of Tax  which has the right to issue  law  more technical about  tax accord to Article 14,  letter A,  President Decree  no. 44  year 1974,  concerning the  basic  organization of the Department.  Based on  it,  it  is clear that  in addition to execute the government  rules and policy,  this body  has to execute judicial   rules and policy. This is against the  principles of  Judicative  Power/Authority in Indonesia,  which   clearly states that this body  should be under the Supreme Court.   Therefore. It is suggested that   the Act  No UU no.14 Year 2012 concerning  Tax Court   be revised  in accordance with the system of  Power Division  of Justice  as  stated in 45 Constitutions.


2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.


2018 ◽  
Vol 5 (1) ◽  
Author(s):  
Julius M. Gathogo

The Kenya Land and Freedom Army (KLFA), otherwise known as Mau-Mau revolutionary movement was formed after returnees of the Second World War (1939–1945) ignited the African populace to militarily fight for land and freedom (wiyathi nai thaka). John Walton’s theory of reluctant rebels informs this article theoretically, as it is indeed the political elites who inspired this armed struggle. To do this, they held several meetings in the capital city of Nairobi, drew the war structures from the national level to the sub-location level, especially in the central region of Kenya, and tasked locals with filling in the leadership vacuums that were created. In view of this, the article seeks to unveil the revolutionary history of the Mau-Mau medical Doctor, also known as Major Judge Munene Gachau (born in 1935), whose contribution in the Kenyan war of independence (1952–1960) remains unique. This uniqueness can be attested to by considering various factors. First, he is one of the few surviving leaders who joined the guerrilla forest war while he was relatively young. Normally, the Mau-Mau War Council did not encourage people below the age of 25 to join the rebels in the forest of Mt. Kenya, Aberdare Mountains and/or other places. Nor did they encourage adults past the age of 35 to join as combatants in the forest fight. Second, he is the only known Mau-Mau rebel in Kirinyaga county of Kenya to have gone back to school after the war had ended, traveled abroad, and studied up to a Masters degree level. Third, Munene Gachau belongs in the category that joined the rebels while still relatively educated and eventually got promoted to the rank of Major, upon being confirmed as the Mau-Mau Doctor.


1986 ◽  
Vol 25 (2) ◽  
pp. 200-204
Author(s):  
Shamim A. Sahibzada ◽  
Mir Annice Mahmood

There has lately been an increasing emphasis on methods of evaluating development projects in the developing countries. The traditional focus, which relies on only a financial appraisal of projects, is no longer a favourite topic with project analysts, especially in the public sector. In order to capture the full impact of projects, several methodologies, focusing on the economic and social aspects, have been introduced in the literature during the late Sixties and early Seventies. Moreover, to enhance/facilitate the applicability of these methods to actual projects, the need for Manuals, Guidelines, and Guides of project appraisal has been felt from time to time. Some well known attempts in this area have been made by OECD [2], UNIDO [1; 5], ODA [6] and ODM [7].


2018 ◽  
Vol 2 (2) ◽  
pp. 182
Author(s):  
Adnan Hamzah ◽  
Muhammad Djafar Saidi ◽  
Amir Ilyas

<p>This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force majeure by attorney against taxation crime might come from legal and non-legal factors. The former involved confusing phrase of ‘investigation termination’ by attorney and the light different view on state financial losses between under Corruption Law and under General Act of Taxation, and the later involved the professionalism of attorney and information transparency. </p>


2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Aditya Subur Purwana ◽  
Wahyu Hidayat ◽  
Mursal Maulana

Submission of Certificate of Origin (e-Form D) is conducted through a three-layer system named ASW Gateway, LNSW, and CEISA has raised issues related to the period/time of receipt of e-Form D given by customs authorities for the purposes of charging preferential tariffs in the ATIGA scheme. This article aims to analyze the legal certainty in submitting e-Form D to the customs authorities in the importing country, in this case, the Directorate General of Customs and Excise for the purpose of charging preferential tariffs, so that it can be in line with the presentation principle based on the ATIGA OCP and Indonesian domestic legal provisions. The research method used is a normative juridical approach with descriptive analysis and normative qualitative to draw conclusions. Based on the research, it was concluded that with regard to the submission of e-Form D, Customs and Excise Officials must have confidence based on factual evidence to determine whether the principle of submission of e-Form D has been accomplished or refused when an interruption in the ASW Gateway, LNSW or CEISA happened so the Customs Officer and Excise can determine tariffs based on OCP as well as domestic law in force in Indonesia.Keywords: ATIGA, Customs Authority, Directorate General of Customs and Excise, e-Form D, Tariffs Preference.ABSTRAK: Penyerahan SKA e-Form D dilakukan melalui tiga layer system yakni ASW Gateway, LNSW, dan CEISA memunculkan permasalahan terkait dengan jangka waktu/saat diterimanya e-Form D oleh otoritas kepabeanan untuk kepentingan pengenaan tarif preferensi dalam skema ATIGA. Penelitian bertujuan menganalisis kepastian hukum dalam penyerahan e-Form D ke otoritas kepabeanan di negara importir, dalam hal ini Direktorat Jenderal Bea dan Cukai untuk kepentingan pengenaan tarif preferensi, sehingga dapat sejalan dengan prinsip presentasi berdasarkan OCP ATIGA dan ketentuan hukum domestik Indonesia. Metode penelitian dilakukan dengan pendekatan yuridis normatif secara deskriptif analisis dan penarikan kesimpulan secara normatif kualitatif. Berdasarkan penelitian, disimpulkan bahwa berkenaan dengan penyerahan e-Form D, Pejabat Bea dan Cukai harus memiliki keyakinan berdasarkan bukti faktual untuk menentukan apakah prinsip penyerahan e-Form D sudah dipenuhi/tidak ketika terjadi gangguan pada ASW Gateway, LNSW atau CEISA sehingga Pejabat Bea dan Cukai dapat menentukan tarif berdasarkan OCP maupun hukum domestik yang berlaku di Indonesia. Kata Kunci: ATIGA, Direktorat Jenderal Bea dan Cukai, e-Form D, Otoritas Kepabeanan, Tarif Preferensi. 


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