Guarantees within tax legal relations: challenges of the present day

The purpose of the research is dedicated to modern challenges related to the implementation of legal guarantees within tax legal relationships. Legal guarantees within tax legal relations are the embodiment of the constitutional and legal guarantees of human and civil rights and, at the same time, act as an integrated intersectoral tool, covering both the administrative, financial and tax spheres respectively. The methodological basis of the article consisted of a set of general and special methods of scientific knowledge that, when applied, provide the opportunity to achieve the stated objective and ensure the scientific reliability and validity of the theoretical conclusions obtained. It is concluded that, to implement the potential to ensure taxpayers' choice of alternative methods of taxation, it is necessary to create conditions for commercial entities to perform the appropriate calculations and make the appropriate decisions. Entrepreneurs should receive government help in this through various electronic services.

A Study on Investor’s Attitude Towards SBI and HDFC Mutual Fund in Coimbatore City

A Mutual Fund is a professionally-managed form of collective investments that pools money from many investors and invests it in stocks, bonds, short-term money market instruments, and/or other securities. Mutual Fund is a trust that pools the savings of a number of investors who share a common financial goal. This pool of money is invested in accordance with a stated objective. The joint ownership of the fund is thus “Mutual”, i.e. the fund belongs to all investors. The money thus collected is then invested in capital market instruments such as shares, debentures and other securities. The income earned through these investments and the capital appreciations realized are shared by its unit holders in proportion the number of units owned by them. Thus a Mutual Fund is the most suitable investment for the common man as it offers an opportunity to invest in a diversified, professionally managed basket of securities at a relatively low cost.

Makna Di Balik Gerakan Literasi

The purpose of this study is to ascertain the meaning of the literacy movement in Buru district, where the movement's stated objective is to increase human resources. The issue is focused on the implementation process, which has been underway for three years but has yet to demonstrate the program's significance and impact on the community's real conditions. The approach taken in this study is qualitative, and the number of informants interviewed will be 15. These informants will be chosen purposefully, with the understanding that respondents will be considered related parties in order to accomplish the research objectives. The research was conducted in Namlea village, Buru district, with informants that included village officials, BPD members, representatives of community leaders, traditional leaders, and religious leaders, as well as community representatives with competencies relevant to the research objectives. This study collects data about the literacy movement's implementation through observation and in-depth interviews. In this research, I employ qualitative data analysis in accordance with Miles, Huberman, and Spradley's concepts. This study concludes that the program-based literacy movement has not yet fully grasped the meaning; people's awareness of literacy has focused on participation levels but not on activities that promote relaxation, protect the brain, prevent disease, and prolong life.

Examining Judicial Decisions on the Terms Case Stated and Reference on Constitutional Questions in A Common Law Jurisdiction

The library is to a lawyer what a laboratory is to a scientist. While conducting research in the library, a lawyer sometimes may come across legal terms, the meaning and use of which he must be certain about so as not to convey another meaning other than the one, he has in mind to his audience or reader. Legal terms and expressions sometimes could be synonymous and to the unwary legal researcher to be the same. An example of this are the terms ‘Case stated’ and ‘Reference on constitutional questions. The objective of this paper is to highlight the similarities and differences if any between the two legal terms and its data is derived from specific decided cases from the common law jurisdiction of Nigeria which would be used in pursuit of its stated objective.

A Critical Examination of Breeders’ Monopoly Rights to the Detriment of Farmers’ Rights Under the Ethiopian Plant Breeders’ Rights Law

Ethiopia adopted plant breeders’ rights proclamation in 2006 to provide recognition and economic reward for breeders for their effort and investment so as to encourage their involvement in the sector. At the same time, the proclamation aims to ensure that the farming and pastoral communities of Ethiopia, who have been conserving and continue to do so in the future the agro-biodiversity resource used to develop new plant varieties, continue to their centuries old customary practice of use and exchange of seed. This article aims at investigating the extent to which the proclamation accommodates its stated objective by giving adequate recognition to farmers’ rights. The investigation adopts a qualitative method by analyzing both primary materials and secondary sources. The article concludes that the Ethiopian plant breeders’ rights proclamation fails to adequately incorporate farmers’ rights beyond its preamble.

How Political Foundations Affect Performance

This chapter analyzes the political factors that affect the performance of a sovereignty-sharing venture. It explains the need for a supportive political equilibrium to enable effective implementation of a joint venture that can earn performance legitimacy. Such arrangements usually rest on precarious political foundations, due to the divergent interests of the national and international partners. They are often built on compromised state consent, which leads to ambiguous agreements and to confusion and discord in the field. In particular, the chapter shows why sovereignty-sharing ventures have struggled to move beyond stopgap service provision to meet their second stated objective of advancing domestic institutional reform.

The Vega Alta of Segura River (Southeast of Spain): A Wetland of International Importance

The Ramsar Convention is an intergovernmental treaty for the conservation and wise use of wetlands, which establishes nine criteria related to natural values and a cultural one that wetlands must meet to be included in the list of wetlands of international importance. We aim to evaluate if the wetlands of the Vega Alta of the Segura River (southeast of Spain) meet the requirements to fulfil this agreement. Thanks to meticulous fieldwork and a bibliographic review related to the stated objective, we collected information on the existing environmental and cultural values. The results show that this set of wetlands is home to 11 species of threatened vertebrates in Spain, two priority habitats in the European Union, as well as cultural values related to their origin, conservation, and ecological functioning. Likewise, in the area there are archaeological sites, traditional uses of water associated with the cultivation of rice, and religious manifestations. Effective wetland inventories and rigorous analyzes of their ecological and environmental characteristics, as well as their socioeconomic functions, need to be carried out in order to improve their management and protection. This wetland certainly meets three criteria to be included in the Ramsar Convention list of wetlands.

Conservative Innovation: The Ambiguities of the China International Commercial Court

In the global development of new international commercial dispute resolution centers, the China International Commercial Court (CICC) represents a genuine innovation in China's legal history. The CICC aims to become a dispute resolution “one stop shop” (combining litigation, arbitration, and mediation) for Belt and Road Initiative (BRI) related disputes. Despite its name and ambition, however, the CICC operates more like a domestic court. The CICC's stringent jurisdictional requirements and conservative institutional design show that the CICC cannot serve its stated objective of attracting new investment opportunities or foreign parties to the Chinese forum. These defects are not fatal but will have to be addressed for the CICC to reach its full potential of hybridization of litigation and arbitration both in and beyond China.

Elaboración y validación de un cuestionario (CFVALMA), sobre la formación en valores del alumnado de magisterio (Questionnaire design and validation (CFVALMA), on the training in values of teacher education students)

La preocupación por la formación en valores es un tema de actualidad y considerado muy importante dentro de la formación inicial de los futuros docentes. El objetivo principal de este estudio es la elaboración de un cuestionario mediante el uso de la técnica Delphi para indagar acerca del conocimiento del alumnado de la Facultad de Ciencias de la Educación y la Escuela Universitaria de Magisterio La Inmaculada, pertenecientes a la Universidad de Granada, sobre la formación en valores recibida. Se usó una metodología descriptiva-transversal gracias a la técnica Delphi (n=9) para la elaboración del cuestionario. Se asegura la validez del instrumento gracias a la revisión llevada a cabo, la colaboración del panel de expertos y el pilotaje del cuestionario. En cuanto a la fiabilidad, se obtiene un Alfa de Cronbach de .940, que garantiza la fiabilidad de la herramienta, resultando una herramienta útil para el objetivo planteado. Abstract: The terms of “values” ​​it is a nowadays issue, and considered even more important within the tasks that university professors, in charge of their initial training, must carry out. The main objective of this study is the elaboration of a questionnaire by using the Delphi technique to inquire about the knowledge of the teachers in training of the Faculty of Education Sciences and the University School of Teaching La Inmaculada, belonging to the University of Granada, on the teaching in values ​​received. A descriptive-transversal methodology for the elaboration of the questionnaire was used with Delphi technique (n = 9). The validity of the instrument is ensured after the review carried out, the collaboration of the panel of experts and the pretest of the questionnaire. Regarding reliability, a Cronbach's Alpha of .940 was obtained, which guarantees the reliability of the tool, resulting in a useful tool for the stated objective.

Fundamental Group of Rough Topological Spaces

In this paper we study and define the concept of the fundamental group of rough topological spaces (RTSs), which deeply depends on the concepts of rough sets (RSs) and rough topology (RT). Working towards this stated objective, we define the concept of rough path (RPt) which gives room for the introduction of rough loop (RL). We also define the concepts of rough homotopy (RH) and later shows that it is indeed an equivalence relation. We introduce the fundamental group of rough topological spaces by showing that all the group axioms satisfied. Also, this paper establish the fact that most of the results in fundamental group of ordinary topological spaces are also hold for the fundamental group of rough topological spaces.