The Payment of Inheritance Acquisition Duty of Right on Land and Building in Sleman

This research is aimed at revealing the collection practice of inheritance Acquisition Duty of Right on Land and Building (BPHTB) of Marital Properties in the form of land rights at Regional Finance and Assets Office (BKAD) Sleman and analyzing the practice based on the inheritance and land law. This research is empirical legal research. The data collected in this research are analyzed using a qualitative method and presented descriptively in order to obtain descriptive qualitative results. The result shows that there has been an overpayment of tax that should not be billed in the collection of BPHTB inheritance in the form of land as the marital property at BKAD Sleman since the living widow’s or widower’s right is counted. Land titles as joint assets, if registered only in the name of the heir without registering the spouse's name, the BKAD Sleman does not take into account the spouse’s right to the land titles. This calculation happens because a land certificate as the marital property is registered only under the name of a husband or a wife alone, and BKAD Sleman interprets this condition as that the owner of the certificate is the one whose name is registered on it.

Analyzing the researcher-participant in EMCA

Conversation analysis strives to use naturalistic data in its research, but the definition of “natural” is often unclear (Speer, 2002) and can be at odds with both ethnomethodological understandings of data (Lynch, 2002) and practices of data collection (e.g., Stevanovic et al., 2017; Goodwin, 2018). In this paper, I reconsider the concept of naturalness with respect to a particular data collection practice: When the researcher themselves is a participant in the recorded data. I argue that analysis may be guided by how the researcher-participant is treated by others in the data, and that researchers may be considered as any other participant if treated as making activity-adequate (rather than research-adequate) contributions. Furthermore, researcher presence can demonstrate unique adequacy and provides opportunities to experiment with situated practices that otherwise are atypical or hard to access. This version of “natural” respecifies naturalness as a members’ concern in recorded interaction.

Remarks

In both Greek and Roman mythology, a Hydra guards the entrance to the underworld. For those who don’t remember their mythology, a Hydra is a multi-headed serpent who exhales poisonous fumes. If you get close enough to the Hydra and are able to cut off one of its heads, two grow back in its place. Slaying the Hydra was number two on Hercules’ famous list of Labors. He was successful, but not without a fierce struggle. As you’ve heard over the last four days, fines and fees are Hydralike. Fines are imposed for almost every minor offense — misdemeanors, infractions, and code violations — and fees are assessed at virtually every step of the criminal legal process. For every fine, fee, or particularly egregious collection practice that is stopped, dozens of others that are equally harmful remain in place. The collateral consequences of fines and fees wreak havoc on the lives of individuals and families. The impact that these policies have on the economic health and stability of communities — particularly communities of color — is truly poisonous. Too often it feels like it will take a Herculean effort to end the regime of monetary sanctions.

Der Ursprung der geräuschlosen Kriegsfinanzierung im „Dritten Reich“ 1935–1939

In addition to the well-known mefo bills and other types of state debts, National Socialist tax policy was also of great importance for the financing of armament before the war began. Nevertheless, the leaders of the Nazi regime could not agree on the general course of tax policy due to the already high tax burden since spring 1935. As the Reich Ministry of Finance was only able to push through a few small tax increases despite a stricter tax collection practice, the tax coverage of Reich expenditures sank further and further and the short-term national debt increased. This development led to a severe liquidity crisis of the Reich’s finances in 1938 due to the ever accelerating armament, which was overcome for the time being mainly by issuing short-term treasury bonds. This ad hoc solution became entrenched during the war due to those groups in the Nazi regime that continued to block tax policy and formed the basis for the silent financing of the war.

Gaps in coverage and access in the European Union

Background At the request of the European Commission, the Observatory on Health Systems and Policies and the HSPM network have undertaken a study to explore gaps in universal health coverage in the European Union and increase the level of granularity in terms of areas or groups where accessibility is sub-optimal. Methods To explore these gaps more systematically a survey was developed based on the so-called cube model that comprises different dimensions determining health coverage, including population coverage, service coverage and cost coverage. In addition, access can also be hampered by other factors, which relate more to the physical availability of care, a person's ability to obtain necessary care or the attitude of the provider. The survey was sent to country contacts from the Health Systems and Policy Monitor network. Results Within the diversity of country cases found in the survey, the most significant barriers for accessing health care still seem to be associated with social and income status, rather than specific medical conditions. However, groups like mentally ill, homeless, frail elderly, undocumented migrants are more likely to face multiple layers of exclusion and complex barriers to access. Conclusions Health system interventions can close access gaps for these vulnerable groups and address inequities in access to care. Through detailed coverage design countries can indeed determine the extent to which financial hardship and catastrophic out-of-pocket spending can be prevented. Furthermore, scope exists to improve current data collection practice.

Analysing City-Regions in a Vietnamese Context: An Overview of Concepts, Definitions and Development Policy Implications

In recent years, Vietnam has made forward-looking steps in endorsing and promoting City-region development with appropriate vision and leadership. However, there appears to be rather limited literature on the city-region as well as a gap between how the ‘city-region’ is understood conceptually and the relevant policies being advocated. To have a more thorough consideration of whether such advocacy is appropriate, a more thorough comprehension of concepts, definitions and implications is necessary. This paper aims to contribute to this literature gap, firstly by demonstrating how city-regions are functional economic areas which can be empirically studied. Secondly, by analyzing the Vietnamese legal framework using the Hanoi Capital Region and the Ho Chi Minh City Region as case studies, this paper presents arguments that City-region development in Vietnam is highly normative and politically guided. Some major identified challenges come from poor data collection and lack of formal recognition. Urgent changes in perspective, as well as data collection practice, are needed to enable a unified approach to city-regions, which is of interest to both academics and policy-makers.

Conservation-Restoration of a Botanical Museum Fluid Collection: Practice and Research

The collection of the Botanical Museum of the University of Zürich is an academic collection assembled from 1891 to the end of the 20th century (1992 for the last inventoried item). Preserved plants come from all over the world (40 countries) and include all categories of existing Plantae (algae, lichens, fungi, higher plants, bacteriae). The fluid collection, largely neglected since 1976, shows significant degradation. The main problem is loss of preservative fluid due to leakage of the jars and aging of the seals. Another issue is the discoloration of the specimen fluids. These issues led to a research project titled FLUIDIS, which aimed to explore different preservative solutions and their impact on the discoloration of plant specimens. Conservation-restoration work was carried out on the jars of the “Professor Ernst Collection.” Topping up of was necessary for the entire collection. Restoration was performed after opening the containers and identifying the fluid. The specimens were consolidated, repaired, and mounted when necessary, then gradually put back into alcoholic solutions and finally sealed. An overall intervention protocol was established for the treatment of the entire botanical fluid collection. Its application, however, requires a careful study of each specimen.

Threats to aquatic faunal diversity due to shrimp Penaeus monodon post larva collection in Kuakata sea beach of Patuakhali

To assess the abundance of black tiger shrimp (Penaeus monodon) post larvae (PL) and to quantify the damage of different aquatic fauna during collection of shrimp PL. About 37 PL of other shrimps, 11 fin fish larvae and 31 macrozooplankton were wasted during collection of a single shrimp PL. During the survey period, around 1.55 million man days/year were estimated to be involved in shrimp PL collection activities and on average 216 million of shrimp PL were collected annually from the studied area. About 17,064 million of other shrimps, fin fishes and macrozooplankton were destroyed annually by shrimp seed collectors in Kuakata beach. Variation in water surface temperature and pH was not found but salinity and hardness showed great fluctuation during the study period. Water temperature, salinity and pH are significantly (p<0.01) correlated with shrimp PL abundance. Therefore, the results imply that present seed collection practice causes severe damage of other valuable aquatic fauna, which directly affect the faunal diversity, natural productivity and self recruitment pattern of mother stock. Bangladesh J. Zool. 47(2): 273-283, 2019

The results of a close follow-up of trainees to gain a good blood collection practice

Summary Background Phlebotomy is one of the most important steps in the preanalytical phase of a clinical laboratory process. In order to decrease phlebotomy errors, this specific procedure should be taught in detail by laboratory organizations. Our study aims to practice the training program on venous blood sampling and observe the close follow-up results. Methods In this observational study, 127 students who started their summer internship in Antalya Education and Research Hospital were given a one-day theoretical phlebotomy training in accordance with the Venous Blood Sampling Guidelines. After the theoretical training, phlebotomy applications of 10 students who were working in the field of out-patient blood sampling were observed both with and without their knowledge. A comprehensive checklist related to phlebotomy was created by the trainers in Antalya Education and Research Hospital and the observers answered each question as yes or no. For the statistical analysis, IBM SPSS Statistics 21.0 was used. Results After the theoretical education, the trainees were observed but no significant difference was found between the first and the second informed observations (p = 0.125). The students were observed three times more in the following week without their knowledge. There was a statistically significant difference between the first and the third unannounced observations (p=0.001). Conclusions In order to perform phlebotomy correctly, apart from theoretical education, a close follow-up is necessary too.