IMPLEMENTATION OF CSR IN BENGKULU AFTER THE ISSUANCE OF THE BENGKULU GOVERNOR'S DECREE NUMBER: P.127.DINSOS. OF 2018 CONCERNING THE ESTABLISHMENT OF THE CSR FORUM OF BENGKULU PROVINCE

CSR is an element in improving people's welfare. Through the establishment of a CSR Forum which was established based on the Bengkulu Governor's Decree Number: P.127.Dinsos. In 2018 concerning the Establishment of the Bengkulu Province CSR Forum, the Regional Government seeks to increase the participation of every company in Bengkulu. However, the results have not been effective, this is because the formation of this forum was not accompanied by the authority and mechanism in the form of a Governor Regulation. Theimpact is that CSR implementation in Bengkulu Province is small and not focused. The problem in this research is how the implementation of CSR after the issuance of the Bengkulu Governor's Decree Number: P.127.Dinsos. 2018 concerning the Establishment of the Bengkulu Province CSR Forum and What Are the Obstacles in the implementation of the CSR forum. This type of research is empirical, data sources obtained from interviews, documents, as well as literature and legislation relevant to the research. The result of thisresearch is the finding of a 16% percentage of the participation rate of companies in Bengkulu, from a total of 196 companies in Bengkulu, only 33 companies registered by the CSR Forum have distributed CSR. The rest of this company never reported the distribution of CSR. This is very inconsistent with the Utilities Theory because large companies in Bengkulu Province have not contributed too much to the Environment and Society, and are still focused on Company Profits only. Furthermore, in the second discussion it was also conveyed that several obstacles were experienced by the CSR Forum, among others: The government has not yet embraced the forum in relation to companies, There is no Regulation on Implementation Mechanism in the Investment Law and the TDP Law, the Report Submission Mechanism is not Clearly, the absence of basic technical rules for implementing CSR reporting, absence of punishments and sanctions from the local government to companies for distributing CSR.

Institutionally Speaking, are Global Standards Adoptable in a Given Jurisdiction? A Critical Analysis of the IFRS's Use in Ukraine through the Lens of New Institutional Accounting

This paper examines the consequences of International Financial Reporting Standards (IFRS) adoption in Ukraine through the lens of New Institutional Accounting theory. IFRS adoption's effects on management's reporting incentives, enforcement and institutional complementarities are analysed. I find that adoption at a technical level is not enough to be called "adoption" as profound changes at the institutional level are also required. Adopted IFRS are subjected to the same type of institutional and market pressures that gave rise to the old set of standards and as a result, the practice of financial reporting is unchanged at its core while only new technical rules apply. Hence, jurisdictions should not pursue only technical adoption but should also try their best to align as close as possible all institutional aspects of this issue. The best advice for all jurisdictions with an institutional infrastructure similar to Ukraine's is to strengthen management's reporting incentives and enforcement mechanisms.

Discontinuity formulation of restitutions in Aceh qanun against the protection of rape victims

This study discusses the fulfilment of the rights of rape victims in Aceh in the form of restitution payments. Restitution which is the main punishment in Qanun Aceh No. 6 of 2014 concerning the Jinayat Law, has never been included in the judge's decision in the cases of rape. Basically Qanun Jinayah has shown its side with rape victims by formulating punishments for perpetrators which are certain to have a deterrent effect such as the length of prison sentences and the number of sentences handed down to the perpetrators. However, the problem of hampering the fulfilment of restitution to victims is a new problem in the realm of enforcing the Jinayah Qanun in Aceh. This raises the question of why restitution was never included in the decision of the Sharia Court for the rape case in Aceh. This research is a literature study using a normative approach which is then explained descriptively. The results of this study showed that the restitution was never included in the decision is due to the incompatibility of the restitution formulation mentioned in the Jinayat Law Qanun and later referred to differently in the Jinayat Procedural Law, namely as compensation. The fulfilment of this right to restitution is also hampered due to the absence of a governor's regulation that contains technical rules regarding the mechanism for executing restitution for victims. The impact of this discontinuity in the formulation of restitution makes judges unable to include sanctions for restitution in their decisions.

Design of a Bidirectional Wireless Power Transfer System for Vehicle‐to‐Home Applications

Energy storage plays a fundamental role in balancing the power fluctuations induced by the distributed generation of renewable energy sources. In this scenario, electric vehicles can strongly contribute to exchange power with the grid through their on-board batteries. When the vehicle is parked, the battery can be discharged, injecting active power into the grid, provided that its state of charge will be restored before vehicle utilization. This paper presents a comprehensive step-by-step design of a wireless charger for a Vehicle-to-Home application. The design procedure begins from the constraints disposed by the Italian reference technical rules for Low Voltage utilities and by the standard SAE J2954 for Wireless Power Transfer for electric vehicles. The selection of the output power of the battery is followed by the power sizing of each stage of the bidirectional wireless charger.

The Effects of Protectionist Policies in Romania

Protectionism is an economic doctrine that consists of protecting the national economy by limiting or prohibiting the import of foreign products. A country can filter foreign exchange through various protectionist, tariff (involves the use of customs barriers) and non-tariff (using barriers such as quotas, technical rules, administrative formalities, etc.). Governments resort to trade policy measures in a wide variety of situations: to balance the balance of payments, for a better allocation of resources (by promoting certain industries or sectors considered promising), to redistribute the national income, etc. Most commonly, however, they are used when domestic industries cannot cope with external competition. The main cause is their lack of competitiveness concerning foreign producers. For this reason, states often prefer to protect their domestic industries through trade policy measures, despite the negative effects they have on the economy as a whole. This paper outlines some issues specific to protectionist theories in foreign trade and their impact on a small country like Romania also protectionist theories, trade policies, and arguments in support of and against protectionism.

Part III Capacity and Parties, 9 Third Parties and Co-Parties

An agreement to confer a benefit on a third party is not actionable by the third party at Common Law. Statute has now intervened to modify the position: (i) a direct right of action can be expressly conferred on a named or identifiable third party; (ii) the contract can create by implication such a right, exercisable by a third party, if the contract `purports to confer a benefit’ on such a person. The statute has been examined in the courts and some subtleties have emerged. Claims by parties on behalf of third parties are also considered in this chapter. There is the distinct context in which a promise is made to more than one party, who are known as co-promisees. These technical rules are examined.

STRATEGI PRODUKSI, PEMASARAN, DAN PENGELOLAAN SDM NET.TV DALAM MENGHADAPI PERSAINGAN INDUSTRI TELEVISI

Competition in the television industry in Indonesia is experiencing rapid development, especially now that the era of media convergence is expanding. NET TV as one of the national private companies is present with strategies, marketing, and Human Resources (HR) development by combining conventional methods with new ways. The writing of this paper is on program development concepts which include: pre-production, production, and evaluation. For marketing strategy, NET.TV reduces to Kotler and Keller who see marketing strategies starting from the target audience, consumer classification, and target market determination. This journal writing uses a qualitative approach, with a constructivist paradigm, and uses the case study method. The data was obtained through literature review, observation, and in-depth interviews with editors, HRD, Marketing, and NET.TV Head of Production. The results showed that NET.TV followed production procedures by relying on the creativity of human resources without deviating from the technical rules of production. Likewise, related to marketing, they utilize social media with human resource creativity.

Developing Developing-Country Tax Systems

Experts from the North have long tried to teach countries in the South how to tax. For decades, they assumed the main challenges were domestic and there was a right answer to be found somewhere in the developed world that could be replicated everywhere else. Only more recently have they dedicated more attention to the international realm, yet their solutions remain tied to technical rules designed by a few specialists, as exemplified by the OECD Secretariat’s “Unified Approach” for the taxation of the digital economy. From a critical and historical socio-legal perspective, this Article argues that such technocratic approaches are set to fail less-developed nations for as long as we continue to overlook the background causes of weak taxation at both the national and international levels. These involve difficulties in applying complex rule sets, but also the very way in which global tax policy is developed, who influences the process, and the resulting distributive consequences.

First comparison of the electrical properties of two grid emulators for UVRT test against field measurement

The technical rules for connecting turbines to the medium, high or extra-high voltage grid in Germany require the certification of the UVRT characteristics of wind turbines. The state-of-art voltage divider-based test equipment, also named UVRT-Container, is well equipped for executing UVRT tests in field. To conduct the UVRT in field the full wind turbine should be already installed. A second option to perform UVRT tests are system level test benches. They enable the testing of the nacelle. The components that are not actually present, such as the turbine tower or the blades, are emulated via a mechanical hardware in the loop (HiL) system. In this work, for the first time, the performance of two different grid simulators installed at the DyNaLab at Fraunhofer IWES and at the CWD at RWTH Aachen University is compared with a field measurement of the same type of wind turbine. Thus, not only a system test bench measurement is compared to a field measurement. Rather, two system test benches with individual technical approaches are additionally compared with each other. The focus of this work is to investigate the characteristics of the grid simulators within the steady-state range of the UVRT tests to replicate identical fault shapes on the test benches and in the field.

Challenges when enhancing the infrastructure – case studies

<p>The fundamental rational of the German way to ensure structural safety and to prevent the society from undue harm is independent design review and execution supervision. This paper will explain both regarding the way in which review and supervision are performed, as well as the qualification needed for the design and supervision review engineer, who acts as a trustee of the public administration. The development of the review and supervision regime and of the underlying set of technical rules and regulations will be addressed by discussing actual and historic case studies. Special emphasis will be put on the interface-problems when different parties are involved and on the necessity of good and reliable coordination mechanisms between the involved parties. As a consequence of the increasing fragmentation of the design process in combination with the use of complex software tools and inevitable time pressure often the integrated design review process is the last line of defence to avoid incidents due to minor lapses or serious misjudgements.</p>