The Effect of Self Assessment and Tax Knowledge on Tax Compliance

Tax is the main income of the State. Unfortunately, citizens who fulfill their tax obligations are not balanced with the total population in Indonesia. This is a problem, how to increase tax compliance, to increase the tax ratio, so that income from taxes can be maximized. Many studies examine the factors that affect tax compliance. This research will examine the effect of self-assessment and tax knowledge on tax compliance of taxpayers. The sample of this study was 80 respondents, with the criteria of a private person in the city of Serang, who had a TIN and worked. The results of this study indicate that self assessment and tax knowledge have a positive and significant impact on tax compliance, either partially or simultaneously.

The Clothing of a Regency Poet, Lord Byron (1788–1824)

Byron was a best-selling poet and a celebrity with a notorious reputation. This article seeks to examine how his public image and private person were related, the part clothing played in the projection of his public image, and the degree of control he exerted over his body and his self-image. The article examines a number of sources relating to Lord Byron — his journals and letters, his poetry and public output, biographies, bills and accounts, paintings and illustrations, and the surviving clothing associated with the poet. From these a clothing narrative of the poet's early life, up until the time of his departure for Europe in 1816, can be constructed and examined in relation to the fashions of his era and the idiosyncrasies of the poet. Some of the surviving clothes are examined for their cut and construction and discussed in relation to others of the period. A companion article, dealing with his life abroad until the time of his death in 1824, will follow at a later date.

Compassion fatigue as bruises in the soul: A qualitative study on nurses

Background: Nurses who are constantly being exposed to patients’ suffering can lead to compassion fatigue. There is a gap in the latest research regarding nurses’ experiences of compassion fatigue. Little is known about how compassion fatigue affects the nurse as a person, and indications of how it affects the profession are scarce. Aim: The aim of this study was to explore compassion fatigue experienced by nurses and how it affects them as persons and professionals. Research design, participants, and research context: A qualitative explorative approach was used. The data consisted of texts from interviews with seven nurses in various nursing contexts. Content analysis was used. Ethical consideration: Ethical approval was sought and granted from an ethics committee at the university where the researchers were based, and written, informed consent was obtained from all the participants. Findings: Five themes were discovered: Compassion as an empathic gift and compassion fatigue as a result of compassion overload, Compassion fatigue as exhausting the nurse as a professional and private person, Compassion fatigue as a crisis with potentially valuable insights, Compassion fatigue can be handled by self-care and focus on self, and Compassion fatigue is affected by life itself and multifaceted factors. Discussion: Compassion stress and overload can lead to compassion fatigue. Compassion fatigue affects the nurse’s ability to compassion, and the caring is no longer experienced in the same way; the nurses experienced it as being deprived of the gift of compassion. Compassion fatigue implicates a crisis with potentially valuable insights. Conclusion: Compassion fatigue can be symbolized as bruises in the soul, hurtful, but with time it can fade away, although it leaves a sense of caution within the nurse, which can affect the suffering patient.

The Foreign experience of compensation of damage caused by a subject of public administration to a private person and the possibility of its use in Ukraine .

This article carries out an analysis and a comparison of successful experience of foreign countries on compensation of the damage caused by the subject of public administration to the private person, and possibilities of its use in Ukraine are defined. It is pointed out that in order to achieve the effective functioning of the public administration system, which would respect all fundamental rights, freedoms and legitimate interests of individuals, Ukraine needs to pay attention to the state of affairs in this area in Western Europe and North America. Emphasis is placed on the fact that only a state that properly complies with the legislation related to the protection of individuals, in the performance of public administration tasks and responsibilities of public administration, can create and maintain a high level of economic development and social welfare. In particular, this applies to the legal norms of national and international law, which in one way or another regulate the procedures for compensation (or compensation) to individuals by the state (its representative bodies), in the case when the first damage or damage from the state is related to public administration. The author’s definitions of the terms “public administration”, “compensation” and “methods of compensation” are offered. In addition, the systems of functioning of such a state and public institution as a mechanism of state compensation for damage caused to individuals are studied and compared, and the impact of the quality of functioning of such a mechanism on the overall efficiency of the state system is analyzed.

Autonomy Loss, Privacy Invasion and Data Misuse as Psychological Barriers to Peer-to-Peer Collaborative Car Use

The present study aimed to identify psychological barriers, which potentially prevent people from implementing collaborative car use in their every-day mobility behaviour. We suggested a model consisting of four psychological barriers: Autonomy Loss, Privacy Invasion, Interpersonal Distrust, and Data Misuse. Perceived Financial Benefit was included as a main incentive of collaborative car use. Using two samples, a community (N = 176) and a student sample (N = 265), three forms of peer-to-peer collaborative car use were examined: lending your own car to another private person (Lending To), renting a car from another private person (Renting From) and sharing rides with others (Ridesharing). For all three forms, a standardised questionnaire was developed which included the psychological barriers, self-reported collaborative car use intention and behaviour, and scenario evaluations. The results showed that specific barriers predicted specific forms of collaborative car use: Autonomy Loss was connected negatively with Ridesharing and Privacy Invasion predicted Lending To negatively. Data misuse was connected negatively with Renting From, when the renting was arranged via internet. Interpersonal Distrust showed no predictive value of collaborative car use. Perceived Financial Benefit was a consistent incentive for all forms of collaborative car use. Overall, the results confirm the relevance of psychological barriers to collaborative car use. Practical implications to overcome the psychological barriers are discussed.

Typological Convergence and “Strange Contingence” in the Novels of V. Kaverin “Two Captains” and B. Schlink “Olga”

The results of a comparative analysis of the poetic dominants in the novels “Two Captains” by V. Kaverin and “Olga” by B. Schlink are presented. The novelty of the research is seen in the identification of diachronic typological parallels that can be traced at all levels of the poetological structure, including the features of the narrative, plot-compositional construction, and the system of images. It is noted that in both novels the problem of historical and cultural memory arises, since it is one of the defining components of the national mentality. It has been proved that letters form not only the “nuclear events” of the novels under study, but also are semantic centers that accumulate the components of mythological models that determined the life and fate of the heroes of the studied works. The “strange contingence” is commented on in terms of problems, since in both works the main characters are inspired by the idea of developing the North. The article reveals “strange contingence” at the moral and ethical level, connected with the fate of a private person of the 20th century, whose life is not only inscribed in world history, but composes and creates it. It is shown that the history of V. Kaverin and B. Schlink is interesting as a field, the study of which helps to clarify the present and warn against mistakes in the future.

What the Protectors Protect

Although a suspect’s name and other identifying details are part of the public record or supplied to reporters by police, news media in the Netherlands, Sweden, and Germany routinely protect suspects and even convicted criminals from public exposure. We group these countries in a Protector model. Journalists said they weigh their obligation to inform the public against (1) protecting the defendants’ families—especially if they have children; (2) respecting the right to the presumption of innocence; and (3) avoiding dissemination of information that could damage the defendant’s reputation and/or chance for reintegration. Protector countries share a faith that many criminals can successfully reintegrate into society. Journalists are most likely to protect the private person accused of a crime in the private sector and least likely to protect a public figure or official accused of a public crime.

On Some Issues of Understanding and Ensuring of Execution of Judicial Acts of Administrative Procedural Importance

The article raises questions of trust between the state and citizens, in terms of the actual restoration of violated rights of a private person. It is concluded that enforcement of a court decision in an administrative case is seen as the most important aspect of judicial protection.