Prokurator jako organ nadzoru penitencjarnego — od pełnej kontroli do utraty pozycji organu postępowania wykonawczego

This paper discusses the evolution of the position and role of the prosecutor in the course ofshaping the institution of penitentiary supervision. Penitentiary supervision is the process of examining (controlling) the activities of the bodies established to carry out isolation measures, combined with the possibility of assistance, influence and modification of this activity. In the past, the scope of the prosecutor’s influence on the functioning of the broadly understood criminal justice system was much greater. The evolution from prosecutor supervision, through prosecutor–court supervision, to the current model of only judicial supervision, is an interesting example of a clash between two competing participants in criminal proceedings. Judicial penitentiary supervision has turned out to be more effective, and, above all, it is a guarantee of lawful and humane execution of imprisonment and pre-trial detention. The prosecutor’s supervision, especially in the period after the adoption of the 1969 Executive Penal Code, did not enjoy the same prestige as that of a judge. Prosecutors are not an independent body like judges and it was difficult to consider their decisions fully impartial. The study is a historical analysis. The time range is determined by two important normative regulations. The beginning is the decree of the Chief of State of 8 February 1919 on temporary prison regulations, where the term penitentiary supervision (performed only by a prosecutor) appears for the first time in Polish legislation. The closing date is the adoption on 6 June 1997 of the Executive Penal Code, introducing only judicial penitentiary supervision and removing it from the scope of prosecutors’ powers.

TINJAUAN HUKUM TERHADAP PENERBITAN CEK KOSONG

Abstrak Permasalahan yang sangat penting khususnya dalam penerbitan cek kosong adalah apakah tindakan menerbitkan surat cek kosong merupakan delik atau bukan?Pada saat yang bagaimana tindakan menerbitkan surat cek kosong dapat dikatakan delik ?Sehingga perlu dilaksanakan tinjauan hokum terhadap penerbitan cek kosong yang bertujuan agar mengetahui apakah tindakan tersebut dapat dipidana atau cukup ganti rugi saja, untuk menentukan apakah perbuatan menerbitkan cek kosong merupakan delik atau bukan, maka perbuatan itu harus memenuhi unsur-unsur pidana, yang didalamnya terkandung unsur: penipuan/perkataan bohong atau niat yang tidak baik dari semula sehingga dapat dikenakan pidana yang diatur dalam pasal 378 Kitab Undang-Undang Hukum Pidana(KUHP) yang dikuatkan dengan Yurisprudensi MA RI No. 133 K/Kr/1973 dan Yurisprudensi MA RI No. 1036 K/Pid/1989 tanggal 31 Agustus 1992. Penerbit cek bisa terhindar dari tuduhan menerbitkan cek kosong sebagai perbuatan pidana karena setelah rekeningnya ditutup oleh pihak Bank barulah cek yang bertanggal mundur (post date check) yang melebihi tanggal penutupan rekening gironya, ditunjukkan ke Bank untuk dicairkan, maka dapat dikenakan tuntutan perdata seperti yang diatur dalam pasal 1365 Kitab Undang-Undang Hukum Perdata. Kata Kunci :Tinjauan Hukum, Cek Kosong , Delik atau bukandelik LEGAL REVIEW OF ISSUANCE OF BLANK CHECK Abstract A very important issue, especially in the issuance of blank checks, is whether the act of issuing a blank check is a crime or not? At what time can the act of issuing a blank check be considered a crime? So it is necessary to carry out a legal review of the issuance of a blank check with the aim of finding out whether the act is can be punished or just compensation, to determine whether the act of issuing a blank check is an offense or not, then the act must meet the criminal elements, which contain the following elements: fraud / false speech or bad intentions from the beginning so that it can be subject to criminal which is regulated in article 378 of the Criminal Code (KUHP) which is strengthened by the Supreme Court Jurisprudence No. 133 K/Kr/1973 and MA RI Jurisprudence No. 1036 K/Pid/1989 dated August 31, 1992. A check issuer can avoid being accused of issuing a blank check as a criminal act because after the account is closed by the Bank, a post date check that exceeds the closing date of the checking account is shown to the Bank. to be disbursed, it can be subject to civil claims as regulated in Article 1365 of the Civil Code. Keywords: Legal Review, Blank Check, Offense or Non-Delict

An examination of the effect of autumn closing date on over-winter herbage production and spring yield

Altering autumn management affects the herbage mass available in spring. An experiment was established to determine the effect of five autumn closing dates (CDs) on herbage production, herbage quality, leaf, stem and dead proportions and tiller density over winter. In the study 50% of the herbage available in spring was accounted for by autumn CD. Each 1 d extra a sward was closed from 25 September to 9 December increased herbage mass by 16 kg DM/ha in spring. Swards closed earlier (25 September–26 October) had consistently higher herbage masses in spring (1,301 kg DM/ha) compared to swards closed later (11 November–9 December; 703 kg DM/ha). Later closed swards had greater herbage quality compared to earlier closed swards (organic matter digestibility = 852 and 825 g/kg DM, respectively) due to increased stem and dead material in the grazing horizon of earlier closed swards. There was no effect of autumn CD on sward quality in the subsequent defoliation in spring. However, following the initial spring grazing there was an effect of autumn CD on subsequent grass growth rates; swards closed in October had a lower growth rate (33 kg DM/ha per day) compared to swards closed in November and early December (49 kg DM/ha per day). Results indicate that earlier autumn closing is beneficial to meet high-feed demand in spring but can affect sward quality and growth rates in spring.

Development and internal validation of a prognostic model for mortality of patients with abdominal aortic aneurysms treated with endovascular aneurysm repair

Summary: Background: Morbidity and mortality associated with elective endovascular aneurysm repair (EVAR) for abdominal aortic aneurysms (AAA) must be balanced against the impending risk of aneurysm rupture and the estimated remaining lifetime. The aim of this study is to develop and validate a prognostic model for mortality of patients with AAA treated with EVAR. Methods: This retrospective observational study included 251 consecutive patients treated with EVAR for asymptomatic AAA between January 2001 and December 2012 at the University Hospital in Bern, Switzerland. Pre-selection of variables was based on a literature review; least absolute shrinkage and selection operator technique was used for the final variable selection. A Firth’s bias reduced Cox proportional hazard model was developed and validated using 10,000 bootstrap samples to predict survival after EVAR. Results: The median follow-up time was 5.3 years (range 0.1 to 15.9). At the study closing date 95% of follow-up information was available. The mortality rates were 31.9% at 5 years and 50.5% at the study closing date, respectively. Identified predictors for overall mortality after EVAR were age, hazard ratio (HR) = 2.24 per 10-year increase (95% CI 1.64 to 3.09), the presence of chronic obstructive pulmonary disease (COPD), HR = 2.22 (95% CI 1.48 to 3.31), and lower estimated glomerular filtration rate, HR = 1.24 per 10 ml/min/1.73 m2 decrease (95% CI 1.12 to 1.39). The model showed good discrimination ability, Harrell’s C = 0.722 (95% CI 0.667 to 0.778) and was very robust in the bootstrap in-sample validation Harrell’s C = 0.726 (95% CI 0.662 to 0.788). Conclusion: Higher age, the presence of COPD and impaired kidney function are independent predictors for impaired survival after EVAR. The expected remaining lifetime should be considered in patients with AAA. This prognostic model can help improving patient care; however, external validation is needed prior to clinical implementation.

ANALISIS DAMPAK INTERNAL YANG MEMPENGARUHI AUDIT DELAY

Audit delay is the time span required by the auditor to complete the audit task on the financial statements which can be calculated from the closing date of the company's books, 31 December to the date of issuance of the audit report. This study aims to determine the effect of profitability, solvency, activity and company age on audit delay. The research sample was 39 property and real estate companies. The results showed that profitability and activity had a negative effect on audit delay, solvency had no effect on audit delay, while company age had a positive effect on audit delay

AB0643 DRUG SURVIVAL OF SECUKINUMAB IN A SPONDYLOARTHRITIS COHORT. A 24 MONTHS MULTICENTRIC STUDY

Background:Secukinumab inhibits the interaction between Interleukin 17A (IL-17A) and its receptor. Clinical trials have demonstrated good data in efficacy and safety in patients with spondyloarthritis (SpA) as first biological choice or inadecuate response to other biological in SpA. However there is few evidence in real clinical practice.Objectives:Evaluate the drug survival in a real clínical practice, as an indirect way to show the efficacy and security of Secukinumab at 24 monthsMethods:A multicentric observational, longitudinal, retrospective study of 24 months conducted in five Madrid hospitals (Spain). Patients older than 18 years treated with Secukinumab which fullfilled ASAS criteria for SpA and/or modified New York criteria for ankylosing spondylitis (AS) and/or CASPAR criteria for psoriatic arthritis (PsA) were included. For evaluation of the drug survival, dates from starting until closing date or definite withdrawal of the treatment were determined. Kaplan-Meier function was used to estimate the drug survival and Wilcoxon test for the comparison of the survival rate between the different diagnoses, because of the survival curves did not reach the medianResults:A total of 71 patients were included. The mean age was 50.26 ys (SD 11.01), 57.75% women. 35 patients fullfilled classification criteria for PsA ant 36 fullfilled classification criteria for axSpA. 22 patients were naïve for biologic therapies and 49 patients had an inadecuate response to TNFi. 13 patients discontinued Secukinumab before the closing date, the main reason for the interruption was secondary failure (n= 6), and primary failure (n=2). Secukinumab survival rate was 81.95% up to 24 months in this cohort. The median of survival was 2.36 years (IC: 1.79-2.84). There were no significant differences about the drug survival related to diagnosis (p=0.976). The safety data were similar to those described in clinical trials.Conclusion:Secukinumab is an effective and safe treatment for the management of espondiloarthritis regardless of the subtypes, with a high survival rate. In this study naive patients show similar data obtained in clinical trials. In this cohort of patients, those who initiated secukinumab after failure to TNFi, showed a greater secukinumab survival than the data provided in clinical trialsDisclosure of Interests:None declared

Dynamic Scoring: An Assessment of Fiscal Closing Assumptions

Analysis of fiscal policy changes using general equilibrium models with forward-looking agents typically requires a counterfactual adjustment to some fiscal instrument in order to achieve the debt sustainability implied by the government’s intertemporal budget constraint. The choice of fiscal instrument can induce economic behavior unrelated to the policy change in models where Ricardian Equivalence does not hold. In this article, we use an overlapping generations framework to examine the effects of alternative fiscal closing assumptions on projected changes to economic aggregates following a change in tax policy, assessing the extent to which the bias associated with a particular fiscal instrument can be mitigated. While we find quantitative differences in projected macroeconomic activity across alternative fiscal instruments, these differences tend to shrink as the closing date is delayed. Ultimately, the choice of fiscal instrument becomes relatively unimportant if fiscal closing can be delayed sufficiently into the future.

Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Laba/Rugi Operasi, Profitabilitas dan Solvabilitas Terhadap Audit Delay Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia

Financial statements can be said to be relevant if the delivery is timely. This timeliness can be seen from audit delay, namely the length of reporting of financial statements between the closing date of the book until the date of the auditor's report. The purpose of this study was to determine the effect of company size variables, auditor opinion types, operating profit/loss, profitability, and solvency levels, on audit delay in cigarette companies listed on the Indonesia Stock Exchange in 2011-2017. This type of research is a qualitative descriptive. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) by taking financial statement data. The analysis method uses multiple linear regression analysis. The results obtained in this study indicate that simultaneously the five variables have a significant effect of 42% on audit delay. And partially from the 5 variables that affect audit delay is the level of profitability with a significance value of t 0.018 which is less than 0.5%, while the others have no effect.