KENDALA PENEGAKAN HUKUM TINDAK PIDANA KORPORASI DALAM BIDANG PERPAJAKAAN DI INDONESIA

The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.

A population framework for predicting the proportion of people infected by the far-field airborne transmission of SARS-CoV-2 indoors

The number of occupants in a space influences the risk of far-field airborne transmission of the SARS-CoV-2 virus because the likelihood of having infectious and susceptible people both scale with the number of occupants. Mass-balance and dose-response models determine far-field transmission risks for an individual person and a population of people after sub-dividing a large reference space into 10 identical comparator spaces. For a single infected person when the per capita ventilation rate is preserved, the dose received by an individual person in the comparator space is 10-times higher because the equivalent ventilation rate per infected person is lower. However, accounting for population dispersion, such as the community infection rate, the probability of an infected person being present and uncertainty in their viral load, shows the probability of transmission increases with occupancy. Also, far-field transmission is likely to be a rare event that requires a set of Goldilocks conditions that are just right, when mitigation measures have limited effect. Therefore, resilient buildings should deliver the equivalent ventilation rate required by standards and increase the space volume per person, but also require reductions in the viral loads and the infection rate of the wider population.

Deporting EU national offenders from the UK after Brexit: Moving from a system that recognises individuals, to one that sees only offenders

Deportation is a core state practice for the management and control of time-served foreign national offenders. Post-Brexit law changes mean that EU national offenders in the UK will become subject to the same deportation rules which apply to non-EU national offenders. This article argues that the law that applied to EU national offenders before Brexit, derived from the EU’s Citizens’ Rights Directive, was underpinned by a focus on the offender as an individual person. In contrast, UK deportation law that applies to third-country nationals, and to EU nationals after Brexit, sees only the label of ‘offender’. This argument is made by examining two important elements of the contrasting deportation laws: the permitted justifications for deportation and the importance of rehabilitation. On permitted justifications for deportation, the Citizens’ Rights Directive requires individualised rationales for deportation and prohibits justifications based solely on the fact of past offending. This future-orientation also encouraged UK courts to focus on the foreign national offender as an individual who is capable of rehabilitation and reform, whereas the UK’s post-Brexit rules justify deportation on the basis of the status of offender: a status that is determined by prior conviction, is hard to lose and makes limited space for considering the potential for rehabilitation.

The Igbo-African Conceptualization of Death as a Journey and Not a Destination

The issue of death has engaged many thinkers in almost every epoch or era. More so, different philosophers of various cultures have varied conceptions of death as well as rendering differing definitions and interpretations of the concept. Heidegger, for instance, sees man as a being destined to die and, therefore, man lives towards death. Death, simply put in that line of thought, therefore, is the primary purpose or destination of man on earth. This idea renders everything man does on earth as a venture in futility. Nevertheless, man is a being unto immortality. Death from the Igbo-African ontological point of view is but only a vehicle with which man is conveyed to immortality. It is an unavoidable path which every single individual person must unavoidably pass through if one is to be translated and transformed into immortality. The writer in the work resorted simply to the methodological approach of expository and philosophical reflection to accomplish the goal of the study. Invariably, the conclusion that death is, therefore, not a destination but a journey is drawn.

Towards a diachronic typology of individual person markers

In this introduction we propose an agenda for working towards a diachronic typology of individual person markers. Rather than tracking the development of entire paradigms, our goal is to arrive at a better understanding of the diachronic pathways of those source constructions that end up as a conventionalized means of marking a particular person or person scenario, i.e. the specific (di)transitive person configuration. We discuss how this diachronic typology will need to consider certain types, or characteristics, of person markers, such as free vs. bound forms; SAP vs. 3rd person forms; or the status of person scenario markers. With respect to the source constructions and pathways, it is useful to distinguish between category-internal (e.g., person shift) and category-external (e.g., impersonal constructions) sources that give rise to person forms. We further offer a brief summary of the types of motivations that have been argued to lie behind the observed changes. Other issues of interest involve the stability vs. susceptibility for change as well as the optionality and synchronic variation of person forms, which may precede diachronic change.

Curriculum and the Covid-19 crisis

The article argues that the Covid-19 crisis is a curriculum crisis, because it is a humanitarian crisis. Survival—physical, psychological, educational—is at stake. As educators have mobilized to meet the emergency, this introductory article to Prospects special issue on Curriculum Responsiveness to Crisis glimpses elements of that effort, both theoretical and practical. It concludes that the student—the individual person—should remain central to any conception of curriculum, to any organization of pedagogical communication, indeed to the very project of education itself.

Nature, Nurture, and ’Ndividuality

The field of psychology is under a spell of believing that the person is merely a product of nature and nurture. This belief holds that the individual person plays no causal role in their own development. This belief assumes that epiphenomena (like persons, which originate from nature and nurture) lack real agency and cannot be a cause of themselves at a later time, so personal growth and the transformative self are illusions. This chapter explains the faulty logic in such beliefs and presents the nature, nurture, and ‘ndividuality model of personhood, which holds that the individuality of the whole person influences that person’s own development in ways not explained by nature, nurture, or their interaction. This model relies not on notions of free will or even intentionality but rather on another model of the person as a self-organizing system—a dynamic, organismic system within a pluralistic ecology of systems.

Suppression criteria for inaccurate estimates

Statistical offices regularly decide at what level of aggregation to publish results of their data collection. These decisions are typically driven by two separate concerns: first, they do not want to publish estimates with large amounts of uncertainty; second, they do not want to provide potentially-identifying information that could disclose an individual person or company. This article focuses instead on the first concern, when are data so uncertain that an agency should not publish the results? We focus on policies adopted by 16 statistical offices around the world.

Establishing an Annual Account for Performers of Independent Activity

The preparation of the Annual account is mandatory for all economic entities in the Republic of North Macedonia. Depending on the type of categorized economic entity, special forms are prepared prescribed by law, in order to summarize them in the Annual account. Performers of independent activity are economic entities that include an individual person – entrepreneur, sole proprietorship an individual person who is engaged in performing agricultural, craft activity, as well as a person who performs a service or free occupation. Accordingly, at the end of the year, it is necessary to prepare an Annual account which contains the Income and Expenses Balance, the Annual Tax Balance for determining the income tax from performing an independent activity and the Income Structure by activities. The main purpose of the paper is to reflect the legislation of a certain part of companies registered in accordance with the law in The Republic of North Macedonia for external reporting and tax purposes. Hence, as a conclusion, the practical preparation of the three forms, implemented in the Annual Account of a sole proprietorship can be seen.

Sorting of Civic Issues using Machine Learning with Image Processing

In our day to day life there are several civic issues which are being faced by each& every person in the world.& if we take countries just like India or any other country where population is too much, in such countries there are several civic issues which are faced by each citizen in such countries. Larger the country larger the issues, because there are several complaints regarding a single issue. If we take just an example out of those like street damages, garbage management problems (garbage bin over owing), Electricity problem, Water problem etc. For that there is a system also available in such countries but problem is just like that it’s time consuming. If any one of us go to register complaint into the municipality then they will register our complaint, after registration there are several days required to solve their civic issues of each individual person who are residing at that place. So, from this project we are just reducing the time of the process from both sides, i.e. if any one of the persons sees that garbage or can say that potholes on the road but he / she neglect that& move on, just because of they think that when will we go to the municipality & when they will register complaint against it. Nobody has a time in today’s 21stcentury. There is another kind of people also present in respective countries, they are very sciatic who really wants to act regarding such as garbage wasting or any other issues. They register their complaint but they don’t know the status of their complaint, just because of that they leave from that topic & easily move on. So, this is just an effort for finding remedy for all above mentioned issues.