STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

ANTONIN LADINSKY: SEA JOURNEY IN A SITUATION OF EMIGRATION (ON THE MATERIAL OF THE COLLECTION “BLACK AND BLUE”)

Введение. Рассматривается тема морского путешествия у Антонина Ладинского на примере сборника «Черное и голубое», первого в творчестве поэта, в котором сформировались магистральные линии его поэзии, развившиеся в последующих сборниках. Цель – проследить семантику морского плавания у поэта с учетом акмеистических влияний на него Н. Гумилева, у которого эта тема, став одной из основных в творчестве, отразила основные принципы акмеистического мировидения поэта. Материал и методы. Методология исследования предполагает литературоведческую интерпретацию лирических текстов с пониманием теоретических основ поэтики акмеизма («чужое слово», полифонический текст, динамическое пространство и пр.). Использовался также метод интертекстуального анализа при сопоставлении текстов, принадлежащих к разным литературным эпохам. Результаты и обсуждение. Творчество Ладинского уже было предметом научных изысканий, отмечалась и ориентация поэта на символизм и акмеизм, указывалась сложность отнесения его лирики к какому-либо из этих модернистских течений. Но морское путешествие как центральная тема первого сборника «Черное и голубое» в контексте акмеистической поэтики еще не привлекало внимания исследователей. Рассмотрено влияние гумилевской темы морских странствий на лирику Антонина Ладинского в плане полемики поэта с мэтром акмеизма, выявлено своеобразие рассматриваемой темы в связи с его эмигрантским опытом. Заключение. В лирике Антонина Ладинского морское путешествие становится отражением его пути эмигранта, и в этом смысле он полемизирует с Н. Гумилевым, у которого тема плавания по морям имеет культурологический смысл и отражает акмеистический принцип познания Жизни через Искусство. Семантика морского путешествия в контексте акмеистической поэтики позволяет Ладинскому сказать свое слово миру, присоединив свой голос к могучему культурному хору певцов морской стихии. Акмеистическая позиция оказывается близка ему своей земной природой, а символистская – осознанием мощной силы инобытия. Через диалог с «чужим словом» поэт декларирует собственный опыт освоения мира, отличный как от акмеистов, так и от символистов. Трагический взгляд на мир, обусловленный ситуацией эмиграции, звучит в первом сборнике еще не в полную мощь, акмеистическое «принятие действительности» еще имеет свою «инерцию», но осознание случившегося как катастрофы и пути в мир смерти уже произошло. Introduction.The article examines the topic of sea travel by Antonin Ladinsky using the example of the collection “Black and Blue”, the first in the poet’s work, in which the main lines of his poetry were formed, further developed in subsequent collections. Aim and objectives: to trace the semantics of sea navigation, taking into account the acmeistic influences on the poet by N. Gumilyov, for whom this topic was one of the main in his work and reflected the basic principles of the acmeistic worldview of the poet. Material and methods. The research methodology assumes a literary interpretation of lyric texts with an understanding of the theoretical foundations of the poetics of acmeism (“alien word”, polyphonic text, dynamic space, etc.). The method of intertextual analysis was also used when comparing texts belonging to different literary eras. Results and discussion. Ladinsky’s work was already the subject of scientific research, the poet’s orientation towards symbolism and acmeism was also noted, the difficulty of attributing his lyrics to any of these modernist movements was indicated. But sea voyage as the central theme of the first collection “Black and Blue” in the context of acmeistic poetics has not yet attracted the attention of researchers. We examined the influence of the Gumilev theme of sea voyages on the lyrics of Ant. Ladinsky in terms of the poet’s polemic with the master of acmeism, the originality of the topic under consideration is revealed in connection with his emigre experience. Conclusion. In the lyrics of Antonin Ladinsky, the sea voyage becomes a reflection of his path as an emigrant, and in this sence he argues with N. Gumilev, whose theme of sailing on the seas has a culturological meaning and reflects the acmeistic principle of cognizing Life through Art. The semantics of sea travel, in the context of acmeistic poetics, allows Ladinsky to say his word to the world, adding his voice to the mighty cultural choir of the singers of the sea. The acmeistic position turns out to be close to him by its earthly nature, and the symbolist one – by the awareness of the powerful force of otherness. Through dialogue with the “alien word”, the poet declares his own experience of mastering the world, which is different from both the Acmeists and the Symbolists. The tragic view of the world, conditioned by the situation of emigration, sounds in the first collection not yet in full force, the acmeistic “acceptance of reality” still has its “inertia”, but the awareness of what happened as a catastrophe and the path to the world of death has already occurred.

Fractal Analysis of Interval Series of Prime Numbers

The paper presents a fractal analysis of interval series, the members of which are consecutive deviations of natural prime numbers. Fractal analysis, which has been in full force since the end of the last century, has made it possible to identify new, unusual properties of geometric and physical objects and processes, including predicting the behavior of time and spatial series. The combination of two structural blocks - the spatial interval series of increasing power and the fractal set made it possible to apply the fractal technique to the study of the sequence of intervals. With its help, the idea of the phenomenon of intervals of prime numbers as a structure that does not contradict the nature of most natural phenomena is expanded. Using the Hurst method and scaling it is established that the appearance of intervals of prime numbers is not random. With restrictions on the available computer memory, criteria-based estimates of interval series of different capacities were carried out and it was found that they have the properties of scale invariance, multifractality and self-similarity. The performed estimates confirm that the continuum of primes at all scale levels belongs to fractal sets.

The Arrival of the Death of God

While there are many sincere religious believers, this culture no longer believes in God. That is why the Covid-19 pandemic did not raise serious issues of theodicy publicly. Friedrich Nietzsche’s Madman announcing the Death of God in 1882 concluded that he had come too early. His time is now. The Death of God unfolded through the disenchantment described by Max Weber and arrived with full force with the New Atheists in the early part of this century. Sam Harris announced the end of faith, which turned out to mean, in its denial of binding authority and objective justification, the death of truth. Now we each judge everything ourselves. The New Atheists also undermined human solidarity in politics. The breakdown in public life is the final flowering of the Death of God.

The Weathered Trace: Capturing the Actualisations of Time

<p>It may be considered that architecture does not as a discipline, acknowledge the changes a building will go through after construction completion. Therefore, weathering of materials occurs without direction forcing a building to degrade over time rather than mature. We may accept that materials have a given lifespan and that it is simply a question of time before that material is no longer suitable for its original use. However, the impermanence of materials through weathering need not be considered a negative element throughout the life of a building. It may give us the impression that we can grasp the effects of time in a tangible way through its visual expressions, reminding us of our own place in the cycle of time. This thesis was design led by firstly producing material experiments, and going on site to understand the conditions of weathering on materials. This lead to a number of questions – firstly, may architecture direct its own visual expression of time through embracing the inevitable process of weathering within its materials and site? Can these actualizations of time documenting the events of a buildings life promote the build up of personal memory between the user and the architecture they experience? These questions were tested through the design of temporary research accommodation units located at Te Raekaihau Point on the south coast of Wellington. Being an extremely harsh environment, the full force of a weathered trace could be illustrated. Through design, the idea of architecture as an evolving image was explored. The contrasting material time frames of concrete and wood were understood in their relation to one another and how one may act as a framework for the other. Concrete surfaces expressed positive and negative detail, directing the weather to enhance certain patterns over time. The organic nature of timber was interpreted throughout the site with varied levels of exposure. Original traces of weather on site were used to understand future interpretations. These traces influenced material placement, orientation and gave an understanding of the processes that will affect architecture in time. Accepting that no material is permanent, certain details explored the idea that one materials death may bring about the birth of another. Over time, a timber walkway connecting two areas of the site was designed to erode, revealing a concrete stairway hidden beneath. These design considerations lead to the conclusion that architecture must be considered over time, with careful consideration of the natural forces that will affect its development. A site analysis does not occur in one visit, it must be a more thorough process considering all aspects that affect materials in time and how best to work with these inevitable facts as opposed to against them. This will result in a building capable of capturing the actualisations of time promoting memory through the weathered trace.</p>

The Weathered Trace: Capturing the Actualisations of Time

<p>It may be considered that architecture does not as a discipline, acknowledge the changes a building will go through after construction completion. Therefore, weathering of materials occurs without direction forcing a building to degrade over time rather than mature. We may accept that materials have a given lifespan and that it is simply a question of time before that material is no longer suitable for its original use. However, the impermanence of materials through weathering need not be considered a negative element throughout the life of a building. It may give us the impression that we can grasp the effects of time in a tangible way through its visual expressions, reminding us of our own place in the cycle of time. This thesis was design led by firstly producing material experiments, and going on site to understand the conditions of weathering on materials. This lead to a number of questions – firstly, may architecture direct its own visual expression of time through embracing the inevitable process of weathering within its materials and site? Can these actualizations of time documenting the events of a buildings life promote the build up of personal memory between the user and the architecture they experience? These questions were tested through the design of temporary research accommodation units located at Te Raekaihau Point on the south coast of Wellington. Being an extremely harsh environment, the full force of a weathered trace could be illustrated. Through design, the idea of architecture as an evolving image was explored. The contrasting material time frames of concrete and wood were understood in their relation to one another and how one may act as a framework for the other. Concrete surfaces expressed positive and negative detail, directing the weather to enhance certain patterns over time. The organic nature of timber was interpreted throughout the site with varied levels of exposure. Original traces of weather on site were used to understand future interpretations. These traces influenced material placement, orientation and gave an understanding of the processes that will affect architecture in time. Accepting that no material is permanent, certain details explored the idea that one materials death may bring about the birth of another. Over time, a timber walkway connecting two areas of the site was designed to erode, revealing a concrete stairway hidden beneath. These design considerations lead to the conclusion that architecture must be considered over time, with careful consideration of the natural forces that will affect its development. A site analysis does not occur in one visit, it must be a more thorough process considering all aspects that affect materials in time and how best to work with these inevitable facts as opposed to against them. This will result in a building capable of capturing the actualisations of time promoting memory through the weathered trace.</p>

Examining data visualization pitfalls in scientific publications

Data visualization blends art and science to convey stories from data via graphical representations. Considering different problems, applications, requirements, and design goals, it is challenging to combine these two components at their full force. While the art component involves creating visually appealing and easily interpreted graphics for users, the science component requires accurate representations of a large amount of input data. With a lack of the science component, visualization cannot serve its role of creating correct representations of the actual data, thus leading to wrong perception, interpretation, and decision. It might be even worse if incorrect visual representations were intentionally produced to deceive the viewers. To address common pitfalls in graphical representations, this paper focuses on identifying and understanding the root causes of misinformation in graphical representations. We reviewed the misleading data visualization examples in the scientific publications collected from indexing databases and then projected them onto the fundamental units of visual communication such as color, shape, size, and spatial orientation. Moreover, a text mining technique was applied to extract practical insights from common visualization pitfalls. Cochran’s Q test and McNemar’s test were conducted to examine if there is any difference in the proportions of common errors among color, shape, size, and spatial orientation. The findings showed that the pie chart is the most misused graphical representation, and size is the most critical issue. It was also observed that there were statistically significant differences in the proportion of errors among color, shape, size, and spatial orientation.

The Problem with the State Sovereignty of the Grand Duchy of Lithuania during the Reign of Alexander Yahailavich (1492–1501)

The death of Kazimir IV Yahailavich in 1492 led to the break of the personal union between the Kingdom of Poland and Grand Duchy of Lithuania. These two states had got separate monarchs, who became the sons of Kazimir – Jan Olbracht and Alexander. The period of 1492–1501, the Alexander’s reign in the Grand Duchy of Lithuania, was a serious test for the independence of this state. The transition from a personal to the more formal dynastical union had been thrown the Grand Duchy before a hard dilemma. On the one hand it wanted to keep the alliance with Poland that already had a long historical tradition, was supported by a large body of agreements and provided its benefits. On the other hand the Grand Duchy sought to defend its sovereign rights that the Poland had not recognized always. There are a number of facts that could proof the perception by Poland and Jan Olbracht of the Grand Duchy of Lithuania and Alexander as subordinated powers. For instance, Jan Olbracht named himself as a Supreme Duke of Lithuania. He used to conclude international agreements in the name of Aleksandr. The King of Poland tried to appoint the Catholic bishops in the Grand Duchy of Lithuania. In his tern Alexander sometimes emphatically referred to him as his elder brother in official documents. He also used to mint coins with the coat of arms of not only the Grand Duchy of Lithuania but also the Kingdom of Poland. Specific features at that time was that they were strongly conditioned by the family ties of two monarchs. All of Kazimir’s sons, including Jan Olbracht and Alexander sought to maintain family and dynastic unity, to support each other. It came in full force in the international relations. For example two or even three of the Yahajlavichy brothers could enter into an agreement with foreign states. In general, we can say that some signs of dependence of the Grand Duchy of Lithuania on Kingdom of Poland, which still be traced, belonged mainly to the external, symbolic attributes of statehood. They hardly hurt the fundamental principles of sovereignty of the Grand Duchy of Lithuania. The more acute problem was the union between the two states. The conditions to elect Alexander as a King of Poland was a new bilateral agreement. The Piotrkau-Mielnik Union of 1501 became such an agreement. In actual fact, it covered a fusion of two states into the one country, one king, one soim (parliament) and so on. But this plan had never become truth. The ratification of the union was postponed for a long time in the Grand Duchy of Lithuania, and in 1505 it was denied any approves at all. As a result, the states turned back to the personal union, to that type of relations exciting before 1492. For the Grand Duchy of Lithuania it meant to keep on the sovereign state status.

Law’s Elasticity An Inquiry into the Relation of Law and Power in Finance

Law is a powerful commitment device. By entering into a binding contract, a contracting party can invoke the coercive law enforcement powers of states to compel another party to perform. Many, if not most, contracts are carried out without ever invoking these coercive powers; they operate in the shadow of the law. Less attention has been paid to the flip side of law’s shadow: the possibility of relaxing or suspending the full force of the law, or making law elastic. While this may seem anathema to the “rule of law”, it is not an infrequent occurrence, especially in times of crisis. The elasticity of law should be distinguished from the incompleteness of law, that is, the inherent limitation lawmakers face in trying to anticipate all future contingencies. In this paper I will offer two tales of the American Insurance Group (AIG) to illustrate the elasticity of contracts as well as of law.