Hasil untuk "Public law"

Bo Rothstein, Jan Teorell

J. Hunter

Thomas Dietz, P. Stern

Tomiwa Sunday Adebayo

Abstract This research addresses a significant gap in previous studies by exploring Finland through new and innovative lenses. First, it offers an in-depth analysis of the impact of financial innovation (FI) and financial globalization (FG) on the ecological footprint (EF) using data from 1991Q1 to 2022Q4. Second, the study incorporates the roles of renewable energy consumption (REC) and economic growth (EG). Third, it employs advanced wavelet tools, including wavelet coherence, partial wavelet coherence (PWC), and multiple wavelet coherence (MWC), to capture the relationships across various time periods. In addition, wavelet Granger causality was used to identify the causal relationships among the variables. The results from wavelet coherence indicate that, in the short and medium terms, FI increases the EF, whereas FG decreases the EF. Additionally, EG increases EF, whereas REC reduces EF in the medium and long terms. To validate the wavelet coherence findings, PWC and MWC were used as robustness tests. The results showed that EG primarily impacts EF in the short and medium terms, whereas REC has the strongest long-term effect. On the basis of these findings, policies are formulated.

Manuel Octavio del Campo Villares, Eladio Jardón Ferreiro, Karla Ladrón de Guevara Marín et al.

The purpose of this document is to identify which actions in the Equal Opportunities Plan 2023–2026 of the Ourense Provincial Council have the potential to increase equality of opportunity between women and men in positions of similar status, with respect to an analysis of the objectives of the First Equality Plan of (2017–2021). The methodology for measuring the achievements of these strategic objectives consisted of a descriptive comparative study, where the changes in the stated objectives were analyzed, and a quantitative functional study was undertaken to determine the relationship between the typology and functionality of each position. A clear distinction was made between the goals achieved and those requiring more decisive intervention in future. In addition, it recognizes that women are very underrepresented in the most desirable positions at Ourense Provincial Council.

Hari Sugiharto Yusuf, Juajir Sumardi, Birkah Latif

This research discusses the position of the Marine Security Agency in law enforcement at sea. This research uses a statutory approach and a historical approach. Descriptive qualitative analysis technique, namely by describing, explaining, describing, and describing primary legal materials and secondary legal materials following the problems closely related to this research, then drawing a conclusion based on the analysis that has been done. The results showed that the position of the Marine Security Agency (Bakamla) with fellow law enforcers at sea as a coordinator, but it does not eliminate the authority of other law enforcers. Bakamla is present to replace the function of the Marine Security Coordinating Agency (Bakorkamla) which was previously considered to fail in synergizing law enforcement at sea. Meanwhile, Bakamla's authority is to conduct instant pursuit, stop, inspect, arrest, bring ships, and hand over to related agencies. These authorities are authorities that are often found in the investigation process, but Bakamla as a law enforcer at sea, is not given the authority to conduct investigations. Bakamla's authority as an investigator is still waiting for the Omnibus Law on Marine Security which is currently being discussed in the House of Representatives.

Tatiana Silva Tavares, Kênia Lara Silva, Regina Garcia de Lima et al.

ABSTRACT Objective: To analyze the experiences of families in the exercise of the rights of children with chronic conditions in public health, education and social assistance institutions. Method: ethnographic multiple case study, with qualitative approach, following the theoretical approach of Boaventura Santos. Experiences of the families of these children in a city were studied through interviews with family members, managers and professionals from social institutions (35), participant observations in social spaces (13) and creation of eco-maps (3). Critical Discourse Analysis was performed. Results: the offer of services is lower than the demand, and exclusion processes persist. Given the hegemony of neoliberal and normality ideologies, meetings between family members and professionals revealed obstacles to civil rights; however, when these ideologies were challenged, the realization of their rights was enhanced. Final considerations: the care to promote civil rights requires family members, managers and professionals to develop subjectivities that overcome neoliberal and normality ideologies, recognizing these children as subjects of law.

Marnita Marnita

The purposes of this research are; First, to analyze the flexibility of Islamic law related to Pandemic situations that contagious in every single country in the World. So, the world has new diligence in Fiqh named Pandemic Fiqh. Second, as is Pandemic Fiqh we need to review Ulama, Government Policy, and the application in public. The research method that used is qualitative research, with descriptive-analytic methods with a Literature Study approach accompanied with observations of what was happened in a community environment. The example of Pandemic Fiqh’s diligence in pure worship and not pure in an emergency like pandemic situations caused Coronavirus Disease (Covid-19) that was experienced in Indonesia at this time. Indonesia’s Ulama issuing opinions and the Government made the regulations to break the chains of spreading the Covid-19. It has been proven that created varied opinions and views in the Indonesian Muslim community. So that one side raises the understanding of the policies. On the other side, they created different conflicts of perspectives and understandings. With Pandemic Fiqh, we can unite all of the perspectives and different applications in the Indonesian Muslim community.

Andrew Brooks, Michael Richardson

In the midst of the COVID-19 pandemic, the murder of George Floyd by Minneapolis police has sparked protests and riots around the world. The policing of the pandemic reveals the racial biases inherent to law enforcement and state-led discipline, laying bare ongoing infrastructural inequalities that render racialized subjects more vulnerable to premature death at the hands of police and public health systems alike. With the video embedded in the article, we guide readers through thirty-nine seconds of rioting in Los Angeles on May 31, 2020, shot on a mobile phone and circulated virally on Twitter. The affected body of the witness indexes both the intensity of the event and the embodied experience of the witness, establishing a relation between the two. The experiential aesthetics of the video exceeds the content and this affectivity circulates with its mediation and movement through networked platforms. Such forms of affective witnessing allow for an attunement to political struggle that occurs through what Hortense Spillers would call the analytic of the flesh. Thinking at the intersection of Black studies, affect theory, and media studies, we argue that the flesh is an affective register crucial to the building of global anti-racist solidarities towards abolition.

Anna Przybylska

The focus of this article is on the process of developing the inDialogue software within the loop of communication between researchers and the clerks who organize public consultations in local governments. The software was created in response to problems diagnosed during studies on the quality of public consultations in Poland. The design supports transparent, thoughtful, and collaborative planning for public consultations in town or city halls, in order to create an environment conducive to informed and inclusive opinion formation among citizens. Within the project, a pragmatic approach means some degree of openness among researchers and designers in negotiating the features of the software with institutional users. Testing inDialogue in nine municipalities, we asked the following questions 1) How do the clerks respond to the model of public consultations that inDialogue implements? and 2) How do they build a relationship with a project that intervenes in their routines? Analysis of the data from the evaluation questionnaires shows that although, overall, the clerks gave the highest rating for the software’s ability to introduce order into the process of public consultations, they often complained that the features behind the structuration effect were time-consuming. Depending on the city or town hall, more weight was given to one or another aspect of the tradeoff. No less important for the institutionalization of deliberative public consultations is the controversy over registration and verification, and consequently, the recruitment of participants. In the article, this is discussed in the context of the ambiguities in the law, and the different values that the various local governments attribute to participation. Moreover, the study demonstrated that prior experience in public consultations combined with an openness to experimenting, a repertoire of skills in communication and data analysis, a motivation to join the project, the length and depth of collaboration with researchers, and the direct involvement of a decision maker all affected clerks’ comprehension and acceptance of the use of inDialogue.

Kiryong Nam, Eunhye Park, Yuhjin Chung et al.

Objectives The distribution of hospitals in Korea is unbalanced in terms of accessibility. Many local public health centers (PHCs) exempt out-of-pocket payments (OOPs) based on local government laws to increase coverage. However, this varies across administrative regions, as many make this exemption for the elderly, while others do not. This study aimed to evaluate the effects of the OOP exemption at local PHCs among elderly individuals. Methods This study used online data on Korean national law to gather information on individual local governments’ regulations regarding OOP exemptions. Individual-level data were gathered from the 2018 Community Health Survey and regional-level data from public online sources. Results The study analyzed 132 regions and 44 918 elderly people. A statistical analysis of rate differences and 2-level multiple logistic regression were carried out. The rate difference according to whether elderly individuals resided in areas with the OOP exemption was 1.97%p (95% confidence interval [CI], 1.07 to 2.88) for PHC utilization, 1.37%p (95% CI, 0.67 to 2.08) for hypertension treatment, and 2.19%p (95% CI, 0.63 to 3.74) for diabetes treatment. The regression analysis showed that OOP exemption had an effect on hypertension treatment, with a fixed-effect odds ratio of 1.25 (95% CI, 1.05 to 1.48). Conclusions The OOP exemption at PHCs can affect medical utilization in Korea, especially for hypertension treatment. The OOP exemption should be expanded to improve healthcare utilization in Korea.

N. Krieger, Jarvis T. Chen, Pamela Waterman et al.

Nancy Krieger and colleagues argue that law-enforcement–related deaths in the United States should be treated as notifiable conditions, which would allow public health departments to report these data in real-time.

Herman Fikri

Profesi sorang Akuntan Pubiik mempunyai peranan penting terutama dalam peningkatan kualitas dan kredibilitas informasi keuangan atau laporan keuangan yang baik dan wajar. Dalam menjalankan profesi sebagai seorang Akuntan Publik harus mengemban kepercayaan masyarakat dan pihak-pihak terkait terhadap laporan keuangan tersebut yang terdiri dari Neraca, Laporan Laba Rugi dan Laporan perubahan modal dengan mernberikan opini atas laporan keuangan suatu entitas. Dengan demikian, tanggung jawab Akuntan Publik terletak pada opini atau pernyataan pendapatnya atas laporan atau informasi keuangan suaru entltas, sedangkan penyajian laporan atau informasi keuangan tersebut merupakan tanggung jawab manajemen. Didalam Ketentuan didalam UU No 5 Tahun 2011 sangat jelas bahwa profesi Akuntan Publik memiliki peranan yang sangat besar dalam mendukung perekonomian nasional yang sehat dan efisien serta meningkatkan transparansi dan mutu informasi dalam bidang keuangan (apabiia laporan tersebut tidak direkayasa). Dengan demikian, Akuntan Publik dituntut untuk senantiasa meningkatkan kompetensi dan profesionalisme agar dapat memenuhi kebutuhan pengguna jasa dan mengemban kepercavaan publik. Sering terjadinya skandal akuntansi (accounting scandals) adalah skandal politik dan bisnis yang muncul dengan pengungkapan kelakuan buruk para eksekutif perusahaan publik. Kejahatan tersebut biasanya melibatkan metode yang kompleks untuk menyalahgunakan dana atau menyesatkan bagi pihak-pihak yang sangat membutuhkan terhadap Laporan Keuangan tersebut, melebih-lebihkan pendapatan, mengecilkan biaya, melebih-lebihkan nilai aset perusahaan atau mengurangi pelaporan terhadap besarnya kewajiban, terkadang mereka juga melakukan kerjasama dengan pejabat di perusahaan lain atau afiliasinya. Jika mengacu pada pengertian skandal akuntansi tersebut di atas maka kejahatan akuntansi cenderung lebih dekat dengan istilah fraudulent statement (fraud yang berkenaan dengan penyajian laporan keuangan). Dalam tulisan ini penulis mencoba membahas bagaimanakah penerapan Undang Undang Nomor 5 tahun 2011 tentang Akuntan Publik Dalam Kaitannya terhadap Penegakkan Hukum Kejahatan Akuntansi. Kata Kunci: Kejahatan Akuntansi Abstract: Profession of Certified Public Accountants have a particularly important role in improving the quality and credibility of financial information or financial statements. In the profession, a Public Accountant must carry public trust and related parties against the financial statements consisting of the Balance Sheet, Income Statement and Statement of changes in capital to provide an opinion on the financial statements of an entity. Thus, the responsibility lies in its opinion from Public Accountant or statements about financial information of an entity, while statements or financial information is the responsibility of management. In the provisions of Law No. 5 of 2011 is very, clear that the public accounting profession has a very large role in supporting the national economy healthy and efficient and to improve the transparency and quality of information in the financial field (if the report is not engineered). Thus, Public Accountant required to continuously improve the competence and prafessionalism in order to meet the needs of service users and carrying out of public trust. Frequent occurrence of accounting scandals (accounting Scandals) are political and business scandals which arise with the disclosure of bad conduct a public company executives. These crimes usually involve complex methods for misusing funds or misleading for those who really need to the Financial Statements, overstating revenues, reduce costs, overstating the value of the assets of the company or reduce reporting obligations are, sometimes they are also working with officials in other companies or afiiliates. Wen referring to the understanding of the accounting scandal at the top of the accounting crimes tend to be closer to the terms of fraudulent statement (fraud with respect to the financial statements). In this paper the author try to examine about "How is the application of Law No. 5 of 2011 on Public Accountant In Relation to the Law Enforcement of Accounting Crime". Daftar Pustaka Amrizal, CFE, Pencegahan dan Pendeteksian Kecurangan oleh Internal Auditor, Jakarta. 2004. Atmasasmita, Romli. Pengantar Hukum Kejahatan Bisnis (Bisnis Crime), Bogor: Kencana. 2003. Adami Chazawi, Pelajaran Hukum Pidana Bagian 2: Penafsiran Hukum Pidana, Dasar Peniadaan, Peberatan & Peringanan Pidana, Kejahatan Aduan, Perbarengan & Ajaran Kausalitas, Jakarta : Raja Grafindo Persada, 2002 Boynton, C William, Johnson N Raymond dan Kell G. Walter, Modern Auditing, buku satu, edisi ketujuh diterjemahkan oleh Paul A. Rajoe, dkk. Jakarta: Erlangga,2003. Bernard Arief Sidarta, Refleki Tentang Struktur Ilmu Hukum : Sebuah Penelitian Tentang Fundasi Kefilsafatan dan Sifat Keilmuan Ilmu Hukum Sebagai Landasan Pengembang Ilmu Hukum Nasional, Bandung: Mandar Maju, 2009. Coenen, T. Essential of Corporale Fraud. 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Liosday Landaburo Sánchez

Este artículo aborda el impacto del poder blando estadounidense en Cuba, como política de Estado, luego del acercamiento diplomático del 17 de diciembre de 2014 (17D). Al flexibilizar el envío de remesas y fomentar el apoyo a los trabajadores privados en Cuba, Estados Unidos ha logrado algunos avances en materia socio-económica para la isla a mediano plazo. Entre tanto, Cuba también ha generado una nueva apertura, ya que el proceso de actualización del modelo económico iniciado por el presidente Raúl Castro desde el año 2008 permitió la expansión del trabajo por cuenta propia o no estatal en determinadas actividades y el aumento del envío de remesas desde Estados Unidos. La estrategia de poder blando estadounidense se centra, aparentemente, en una serie de incentivos económicos y plantea exigencias de apertura, libertad, derechos humanos y democracia para la isla. Como consecuencia de estas intenciones, aumentan los recelos dentro del Partido Comunista de Cuba (PCC) hacia los trabajadores privados, pese al discurso celebratorio que poco a poco ha ganado lugar.

Miguel Sendín García

En este trabajo se examina críticamente el régimen jurídico del Ministerio Fiscal, cuestionándose si su articulación es correcta, especialmente se plantea si cuenta con autonomía suficiente para desarrollar correctamente sus funciones.

Denis Sampaio

O presente estudo pretende fazer uma análise ilustrativa (não exauriente) da reforma processual penal italiana quanto à busca de um processo mais dialogal, incluindo a referência ao contraditório em senso forte. Neste sentido, o ordenamento jurídico italiano prescreve a possibilidade da investigação defensiva (indagine difensive) em que muda a postura de um processo inquisitivo buscando sua característica acusatória. Neste sentido, pretendemos fazer uma relação com o nosso ordenamento jurídica na busca de uma influência comparada para que tenhamos um maior fortalecimento defensivo em busca de um processo mais equilibrado. Assim, foram indicadas as alterações mais pertinentes sobre o tema, tanto no contexto constitucional, quanto processual penal italiano.

Lelisari Siregar & Rahdian Ihsan

Corporate Social Responsibility (CSR) has become a global issue; however, no definition of CSR is globally accepted. In Indonesia, the concept of CSR is getting stronger, especially after being firmly mentioned in the Law Number 40 of 2007 concerning on the Limited Liability Companies and the Acts Number 25 of 2007 on Investment. In recent years, some companies have implemented the CSR, including in West Lombok. In this case, the success of local government in in improving the prosperity of  the community can only be achieved if all community components take a part, including the companies operating in the region. The application of CSR in the private company in West Lombok especially  the Company of legal entity (PT) is referred to the NTB Provincial Regulation Number 6 of 2012 concerning  on Environment and Social Responsibility of the Company as mentioned in Article 10. The programs include community development and partnership programs for micro, small business and cooperation, and programs that are  directly-related to the public. However, the application is only dominant in the program that is directly-related to the public such as grants, subsidies, social assistance. The CSR programs have not been made to support community development and partnership programs for micro, small and medium enterprises. A non-incorporated company maybe referred to the Law Number 25 article 15 of 2007 concerning Investment <br /><br />Keywords: CSR, Implementation, Private Companies

Qubas Hassan Awad, qabas hasan ALbadrani

Environment one of the most important problems faced all the world,especially arab region(Iraq)for the highest level of pollutions,though the legal arrangement for this problem well be influence to achive better results and the finance law well increese it,by its instruments such as public charges and taxes this study deals especially with legal argumentsabout the role of taxes epecially environmental taxes. .

N. Rose