SUPPORT FOR PROPERTY TAXPAYERS IN CONNECTION WITH THE COVID-19 PANDEMIC

2021 ◽  
Vol 1 (XXI) ◽  
pp. 173-183
Author(s):  
Magdalena Krzysztofik-Pelka
Keyword(s):  
Property Tax ◽  
Significant Degree ◽  
Business Activity ◽  
Place Of Residence ◽  
Negative Effects ◽  
Financial Liquidity ◽  
The Right

The increase in the number of COVID-19 cases has forced the legislator to quickly adopt legal solutions that will reduce the negative effects of the pandemic. For entrepreneurs whose financial liquidity has deteriorated, there is a property tax exemption for land, buildings and structures related to running a business, and it is also possible to extend the terms of property tax installments. The commune council has the right, and not the obligation, to introduce, by resolution, the above tax preferences on its territory. It was assumed that a significant degree of generalization of the new competence provisions for communes was to contribute to their adaptation to the conditions of a given commune. However, in practice it has led to a disproportion in the situation of taxpayers depending on the place of residence and conducting business activity.

Ustawowe i umowne prawo pierwokupu przysługujące dzierżawcy nieruchomości rolnych – wybrane problemy prawne

2021 ◽  
pp. 375-394
Author(s):  
Aneta Suchoń
Keyword(s):  
Real Estate ◽  
Agricultural Land ◽  
Third Party ◽  
Agricultural System ◽  
Business Activity ◽  
Legal Regulations ◽  
Legal Problems ◽  
Agricultural Support ◽  
The Right ◽  
In The Beginning

The article aimed to determine whether the legal regulations in the field of the statutory and contractual pre-emption right of a tenant of agricultural real estate provide adequate protection to dependent owners in terms of the possibility of acquiring such land and conducting business activity on it. Secondly, the paper indicated legal problems related to statutory and contractual pre-emption right of a tenant of agricultural real estate and suggested how those problems could be handled. In the beginning, the considerations focused on the statutory pre-emption right for agricultural real estate. It referred to a subjective and objective scope of the right in question, and an attempt was made to determine whether the leased land can be sold to a third party due to the obligation to run a farm in person (only the sale contract allows for exercising the pre-emptive right). Failure to perform the indicated obligations might result in the case being referred to the court by the National Center for Agricultural Support. The second part of the article discussed the contractual pre-emption right for agricultural real estate. The author pointed out the possible concurrence of the statutory pre-emption right of the National Support Centre for Agriculture and the contractual pre-emption right of the lessee. The paper also referred to the problems related to implementing this right due to the requirements that the buyer must meet. In summary, the author, among other things, pointed out the fact that the importance of the statutory pre-emption right of the tenant of agricultural real estate had been diminishing over the years. The position of the lessee of agricultural land in terms of purchasing agricultural land is weakening. Currently, in practice, tenants may rarely use the pre-emption right. The author proposed the introduction of a provision to the Act on Shaping the Agricultural System on an additional consent of the National Support Centre for Agriculture for the sale of real estate under a lease.

CONDUCTING A NON-AGRICULTURAL BUSINESS ACTIVITY AS A SOCIAL INSURANCE TITLE – SELECTED ISSUES

2021 ◽  
Vol specjalny (XXI) ◽  
pp. 641-654
Author(s):  
Kamil Antonów
Keyword(s):  
Social Insurance ◽  
The Other ◽  
Agricultural Activity ◽  
Business Activity ◽  
Personal Care ◽  
Other Hand ◽  
Agricultural Business ◽  
The Right

Conducting non-agricultural business activity is a special title of social insurance. It results from the fact that within the scope of being subject to social insurance, only entrepreneurs (out of all persons conducting non-agricultural activity) have the right to periodically exclude the obligation of social insurance and to suspend the conducting of business activity, not only due to the personal care of a child. On the other hand, in the sphere of paying social insurance contributions, there are three ways of establishing the contribution calculation basis on this account (ordinary, preferential and income-dependent basis). In general, it should be stated that conducting non-agricultural business activity as a social insurance title is of the following nature: commercial, obligatory, general (in case of an overlapping of social insurance titles), independent (autonomous), strictly paid and privileged (in relation to other forms of non-agricultural activity).

scholarly journals Evaluation of the Possible Integration of Uzbekistan into the EAEU with Reference to the Country’s Joining the WTO

2020 ◽  
Vol 5 (5) ◽  
Author(s):  
Odil Olimovich Olimjonov
Keyword(s):  
Member State ◽  
Place Of Residence ◽  
Right To Work ◽  
The Law ◽  
The Right

The introduction of a favorable visa regime for Uzbeks will make it easier for them to move not only to work in the union, but also to live. This will allow Uzbekistan, which has a relatively dense demographic position, to effectively distribute its population across the Union countries. In addition, Uzbeks will become full members of citizens, working on equal terms and with the same rights as citizens of other countries. For example, citizens of a member state of the EAEU have the right to work without obtaining a patent, that is, without paying a patent fee. However, they are required to undergo temporary registration (registration) at the place of residence. Of course, it is the law of every country that any person (even as a tourist) must inform the appropriate authorities about their place of residence. The exemption from the payment of patent fees in many respects requires cooperation with the union.

scholarly journals Social justice and the formal principle of freedom

2017 ◽  
Vol 28 (2) ◽  
pp. 270-284
Author(s):  
Olga Nikolic ◽  
Igor Cvejic
Keyword(s):  
Social Justice ◽  
Moral Obligation ◽  
Significant Degree ◽  
The State ◽  
Legal Obligation ◽  
Free Society ◽  
Robert Nozick ◽  
Formal Principle ◽  
The Right ◽  
Friedrich Hayek

The aim of this paper is to show, contra the right-libertarian critique of social justice, that there are good reasons for defending policies of social justice within a free society. In the first part of the paper, we will present two influential right-libertarian critiques of social justice, found in Friedrich Hayek?s Law, Legislation and Liberty and Robert Nozick?s Anarchy, State and Utopia. Based on their approach, policies of social justice are seen as an unjustified infringement on freedoms of individual members of a society. In response to this critique, we will introduce the distincion between formal and factual freedom and argue that the formal principle of freedom defended by Hayek and Nozick does not suffice for the protection of factual freedom of members of a society, because it does not recognize (1) the moral obligation to help those who, without their fault, lack factual freedom to a significant degree, and (2) the legal obligation of the state to protect civic dignity of all members of a society. In the second part of the paper, we offer an interpretation of Kant?s argument on taxation, according to which civic dignity presupposes factual freedom, in order to argue that Kant?s justification of taxation offers good reasons for claiming that the state has the legal obligation to protect factual freedom via the policies of social justice.

scholarly journals Modern Educational Technologies and National Interests

2021 ◽  
Vol 12 (6) ◽  
pp. 1348-1355
Author(s):  
Emin Garibli, Aysel Garibli
Keyword(s):  
Lifelong Learning ◽  
New Technologies ◽  
Mother Tongue ◽  
Educational Technologies ◽  
Negative Effects ◽  
National Interests ◽  
Positive Effects ◽  
Remote Training ◽  
The Right ◽  
Effective Use

As we know, one of the lifelong learning forms, which is the correspondence education, has received a wide circulation in our country. However, we have recently mentioned that the type of education should be adapted to modern conditions. As a way out from this situation, the article analyzed the specifics of the distance and supplementary education in the world and the stages of development. Mechanisms of application of existing educational technologies in Azerbaijan were studied. In order to achieve the goals mentioned in the article, the relevant legislation of Azerbaijan has been prepared and recommendations for institutional reforms have been prepared. In the context of globalization, the development of new technologies has negative effects, though there are positive effects. The strengthening of globalization leads to the inequality of development among countries, the sharp differences in the living standards of the population, the escalation of language, religion, traditions and, ultimately, the weakening of national state institutions. In this case, the protection and development of the state language is of great importance and special attention should be paid to this problem. At the end of the article, we came to the problem from another aspect, and we believe that if we use the right technologies properly and precisely, it can be achieved through the promotion of mother tongue.  Our compatriots living abroad will be able to acquire new knowledge and will not forget and develop their mother tongue with effective use of remote training technologies. Millions of our compatriots living abroad will be able to benefit from these advantages. In order to achieve this, it is important to use the modern IT technologies' innovations as well as the effective use of language teaching methods for language development carried out by linguists. We believe that there is a relationship between these two factors, and when analyzing lifelong learning issues, there is a need for two aspects. At the end, it should be noted that we have to analyze the problem from different perspectives and make suggestions.

scholarly journals The Canadian Statistical Demographic Database Research Project: Exploring Potential Use of Administrative Data to Support the Canadian Census Program

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Sylvain Cloutier
Keyword(s):  
Administrative Data ◽  
Rural Areas ◽  
Lessons Learned ◽  
Birth Date ◽  
Aggregate Level ◽  
Place Of Residence ◽  
Research Project ◽  
Unique Identifier ◽  
Statistics Canada ◽  
The Right

ABSTRACT ObjectiveStatistics Canada initiated the Canadian Statistical Demographic Database (CSDD) research project to determine if and how administrative data could be used to support the Canadian Census Program. The project’s goal is to create a census spine from administrative data sources. The CSDD’s current scope is limited to basic information (name, sex, birth date and usual place of residence) for all Canadians. MethodTwo 2011 CSDD prototypes were built using and linking hundreds of administrative files obtained mainly from other federal departments. Extensive pre-processing activities must take place prior to linkage to remove duplicates and standardize file variables. Given that Canadians do not possess a single unique identifier, administrative files were linked using record linkage methods; key matching variables were identified, validated and used to perform the linkage. This work led to the development of auxiliary files, which serve specific purposes related to the CSDD development. They also provide useful linkage keys to other Statistics Canada statistical programs.ResultsThe outcome of the CSDD is determined by comparing it to two references. First, comparisons were done at the aggregate level (Canadian, provincial and sub-provincial levels) by contrasting the results with Demography Division’s official population estimates for the 2011 Census. The CSDD was also compared with the 2011 Census of Population’s Response Database (RDB), which allows for analysis at the micro (record) level. The RDB contains non-imputed data on name, sex, birth date and usual place of residence as provided by individual census respondents. Comparisons with the RDB have allowed us to address the question, “Does the CSDD put the right person at the same address as the 2011 Census does?” Results are promising. At the aggregate level, the CSDD compares well with the demographic estimates for the 2011 Census at the national, provincial/territorial and some urban area levels. At the micro level, the CSDD contains more individuals than the RDB. Improvements are needed with regards to its ability to place persons accurately in rural areas due to the lack of good residential addresses in administrative data files. Initial results led to the planning of new CSDD prototypes, this time for 2016, in line with the 2016 Census of Population.ConclusionThe presentation will give an overview of the methods and principles behind the construction of the CSDD. Basic analytical results will present areas of strength and weakness. Lessons learned and upcoming challenges along with their proposed solutions will complete the presentation.

scholarly journals PENGGUNAAN TABIR SURYA BAGI KESEHATAN KULIT

2019 ◽  
Vol 11 (1) ◽  
pp. 87
Author(s):  
Prima Minerva
Keyword(s):  
Skin Cancer ◽  
Adverse Effects ◽  
Uv Light ◽  
Light Exposure ◽  
Premature Aging ◽  
Negative Effects ◽  
Physical Protection ◽  
Skin Immunity ◽  
Long Time ◽  
The Right

Most activities are done outside the home often make the skin exposed to UV light. Exposure UV light excessively or in a long time can cause the occurrence of skin disorders such as Sunburn, premature aging, lowering skin immunity to skin cancer. In preventing the negative effects of UV light on the skin, various ways can be done such as by using a protector such as clothes, hats, glasses or umbrellas. But this physical protection is not sufficient because of the UV light penetrating power. Sunscreen is a skin care cosmetic that provides physical protection against UV light. Proper use of sunscreen and routine can protect the skin from the negative effects of UV light. This paper describes the effects of UV light on the skin, the function of sunscreen and the right use and compatible types sunscreen in maintaining skin health from the adverse effects of UV light.

scholarly journals Definite management of bilateral lower leg nonunion fractures by Ilizarov apparatus in polytraumatized patient: Case report

2015 ◽  
Vol 68 (3-4) ◽  
pp. 137-142
Author(s):  
Ivica Lalic ◽  
Mirko Obradovic ◽  
Mirka Lukic-Sarkanovic ◽  
Vladimir Djan
Keyword(s):  
Case Report ◽  
Joint Stiffness ◽  
Functional Results ◽  
Shaft Fracture ◽  
Lower Leg ◽  
Negative Effects ◽  
Lower Leg Fracture ◽  
Ilizarov Apparatus ◽  
Fracture Nonunions ◽  
The Right

Introduction. Nonunion of long bones may often be associated with significant function loss of affected extremity, joint stiffness, and even extremity amputation or systemic manifestations in the case of infection. The aim of this case report is to highlight the possibilities of Ilizarov apparatus in the treatment of fracture nonunions of both lower legs treated by different operative methods and to show that it is not necessary to remove osteosynthetic material (intramedullary nail) in every case when nonunion occurs to achieve its recovery. Case Report. A 62 year-old man was injured in a traffic accident as a pedestrian in April 2012, when he experienced polytrauma, including shaft fracture of the right femur, and segmental open fractures of the right (Gustillo-Anderson grade I) and left (Gustillo-Anderson grade II) lower leg. The fractures of right femur and right tibia were stabilized initially with intramedullary nails, while the left lower leg fracture was treated by unilateral external fixator. After 5 months, there were no clinical and radiographic signs of union on lower legs, therefore the patient underwent re-surgery. Ilizarov apparatus was applied on both lower legs. The patient was early verticalized and both apparatus were removed after 4 months. According to the modified protocol of the Association for the Study and Application of Methods of Ilizarov, the lower leg bony results were good and excellent, and the functional results were excellent on both sides. Conclusion. Nonunion fracture of the right lower leg initially treated by the method of intramedullary osteosynthesis and afterwards by placing Ilizarov apparatus shows that in some cases it is not indicated to remove fixative material in order to achieve full recovery of fracture, thus eliminating the danger of all negative effects resulting from the classical extensive surgical treatment.

scholarly journals The effect of milking frequency on milk yield and milk composition in ewes

2020 ◽  
Vol 65 (No. 2) ◽  
pp. 41-50
Author(s):  
Lucia Mačuhová ◽  
Vladimír Tančin ◽  
Juliana Mačuhová
Keyword(s):  
Milk Yield ◽  
Somatic Cell Count ◽  
Storage Capacity ◽  
Milk Composition ◽  
The Other ◽  
Negative Effects ◽  
Stage Of Lactation ◽  
Milking Frequency ◽  
The Right ◽  
Main Factor

Milking frequency is the main factor regulating milk yield and milk quality if feeding, welfare, health, and environmental conditions are adequate. Milk yield and composition are substantially influenced by breed, and consequently the breed has an impact on both factors at a different frequency of milking. Further, the size of cisternal compartment plays an important role in accommodating secreted milk between milkings. Thus, ewes with large cisterns (i.e. large cisternal area, high cisternal milk percentage, and delayed tight junction opening during milk stasis) adapt themselves better to longer milking intervals than ewes with a small cistern. The increase of milking frequency from two to three times a day can lead to an increase of milk yield in the range of 3 to 36%. On the other hand, the reduction of milking frequency from twice to once a day can decrease milk yield from 9 to 67%. Two milkings per week could be omitted with no negative effects on milk yield, milk composition, and somatic cell count in ewes with large cisterns. However, besides the breed and cistern storage capacity, the results in literature show that the effects of milking frequency on milk yield and milk composition can vary according to the stage of lactation, individual animal, production level, practice of stripping, and duration of changed frequency. The right use of different milking frequency strategies can result in increased milk yield or in significant savings in labour and time spent in the milking parlour with negligible or no negative effects on milk yield and composition.

scholarly journals WEWENANG KEPOLISIAN MENGADAKAN TINDAKAN LAIN DALAM MEMBERIKAN PERLINDUNGAN HUKUM TERHADAP ANAK MENURUT UNDANG-UNDANG NO.11 TAHUN 2012 TENTANG SISTEM PERADILAN PIDANA ANAK

2013 ◽  
Vol 2 (3) ◽  
Author(s):  
I Wayan Juwahyudhi
Keyword(s):  
Juvenile Offenders ◽  
Justice System ◽  
Research Method ◽  
Legal Protection ◽  
Negative Effects ◽  
Legal Research ◽  
Effects On Children ◽  
The Law ◽  
The Government ◽  
The Right

ABSTRACTOne of the police authorities is a discretionary action, where the action can also be done at the time of the investigation in dealing the juvenile offenders to protect children’s right to get justice and maximum legal protection. In the Law Number 11 of 2012 on the Juvenile Criminal Justice System stipulate about the investigator authority to carry out action of diversion, but this only applies to children under sentence of less than 7 years in prison and does not apply in children who are subject to punishments of more than 7 years in prison. This is contrary to the 1945 Constitution and the Law Number 23 of 2002 which emphasizes the protection of children before the law an the efforts to avoid imprisonment of the juvenile offenders.The thesis describes the police authority and the legal mechanisms and policies by the investigator in protecting the right on the juvenile offenders that puts the principles of legal protection. In order to avoid negative effects on children, therefore the police discretion is needed to avoid restrictions on freedom of the children’s right. The method used is a normative legal research method, where the normative or library legal research method is done by examining existing library materials.The writer suggested to the government to be more serious in dealing with the problems of children, especially for the juvenile offenders so that the welfare and right of children are protected and to avoid restrictions on freedom and minimize for juvenile offenders.

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