Terms Of Certainty Research Articles

Harmonizing Law Enforcement Officials Against Child Victims of Narcotics Abuse

Law No. 35/2009 on Narcotics explains that drug abuse is considered a crime without victims. In handling children who are involved in drug cases, the main principle that must be considered is the best interest of the child. This principle is contained in the Juvenile Justice System Law, which emphasizes that every decision must consider the welfare of the child's life and development. The legal protection of children caught up in drug abuse causes the boundaries between perpetrators and victims to become blurred, because according to the law, drug abuse is considered a criminal offense. Therefore, the legal establishment of both the Police, the Prosecutor's Office and the Judiciary needs harmonization so that the application to children who abuse drugs can be put forward, so that children can be given legal certainty in terms of justice. This study is to analyze the harmony of legal confirmation on children as victims of drug abuse. The method used is normative juridical research with a focus on literature study which uses secondary data. The conclusion of the research is that children as victims of narcotics abusers must be given sanctions in the form of rehabilitation, not imposed criminal sanctions because what children do is a crime but without causing victims (crime without victim), harmonization of law enforcement agencies (APH) in cases of children becoming victims of drug abusers must be aligned for the welfare of children. Keywords: Law Enforcement Officers, Child Victims, Narcotics Abusers.

APPLICATION OF THE LEX SPECIALIS DEROGAT LEGI GENERALIS PRINCIPLE IN HOUSEHOLD VIOLENT CRIMINAL CASES WITH UNDER HAND MARRIAGE STATU

The case against Decision Number 101/Pid.B/2018/Pn Kph with the application of Article 351 paragraph (1) of the Criminal Code in criminal cases of domestic violence, as well as the application Law No. 23 of 2004 concerning Domestic Violence for victims of domestic violence with underhanded marriage ties that are not in line with legal objectives in terms of certainty, justice and benefit. This research is a normative legal research using a statutory approach. The results of the research show that the application of Article 351 paragraph (1) of the Criminal Code does not fulfill the legal objectives in terms of certainty, justice, and legal benefits. This is due to the fact that the panel of judges, through their considerations, does not see that underhand marriage is a legal marriage, whereas in the KHI and the Marriage Law it is considered that marriages carried out in accordance with religious verses are legal marriages, so that the application Law No. 23 of 2004 concerning Domestic Violence can be applied as a legal basis. Implementation the Law No. 23 of 2004 concerning Domestic Violence can be applied to victims of domestic violence with underhanded marriage ties, based on the KHI and the Marriage Law, this is also strengthened by The Lex Specialis Derogat Legi Generalis so that victims of domestic violence with underhand marriage ties are no longer only protected by general regulations, namely the Criminal Code, but special regulations, namely Law No. 23 of 2004 concerning Domestic Violence Law (PKDRT).

On the role of Constitutional law in the context of new challenges and conceptual solutions for Russia's political future

The article analyzes the tasks of reforming the Constitution of the Russian Federation, which, according to the author, can be solved only with the adoption of the new Basic Law of the country. In this case, the following prerequisites should become key: economic reforms; certainty in terms of ideological foundations; improvement of the public authority system; improvement of the system of public authority; securing the fundamental rights and freedoms of citizens, the foundations of civil society and the institutions of direct democracy; reflecting the tasks of the country’s territorial organization; regulation of the law enforcement system. The new text of the Constitution should take into account most of the novelties of the 2020 constitutional reform. But since, according to the existing procedure, it is impossible to amend chapters 1, 2, 9 of the Basic Law and many innovations are reflected in other chapters, therefore, when creating a new text, itis necessary to clearly follow the logic of constitutional regulation.

Experimental legal regime – a testing ground for innovation and regulation

The focus of this article is a critical analysis of the regulatory window of the experimental legal regime in the field of digital innovation. Its distinctive features are distinguished: its secondary nature in relation to the basic legal regulation, its ordinariness, its voluntary extension to business entities, its expansive or neutral influence on the scope of their legal capacity, its certainty in terms of time and the circle of persons. It is noted that the implementation of the experimental legal regime in the direction of the financial market has certain features, which is manifested in the possibility of establishing additional conditions for the experimental legal regime, separating its secondary regulatory window, giving the Bank of Russia the functions of an authorized body, etc. Next, the mechanism for establishing an experimental legal regime is outlined, in which five consecutive stages are distinguished: the introduction of an initiative proposal to the Ministry of Economic Development (or the Bank of Russia); consideration of the initiative proposal by the authorized body with the participation of the business community, branch ministries and the highest authority of the subject of the Russian Federation (optional); the establishment of an experimental legal regime by the Government of the Russian Federation; implementation and monitoring of the experimental legal regime, as well as evaluation of its effectiveness and efficiency. In conclusion, the norms of the experimental legal regime, potentially tending to corruption-causing factors, are identified and ways to improve legislation are proposed.

Fakhr al-Dīn al-Rāzī’s Account of Metaphysical Certainty in terms of Ta’wīl

This paper examines Fakhr al-Dīn al-Rāzī’s understanding of metaphysical certainty in terms of his theory of ta’wīl (interpretation) while showing his optimism in attaining metaphysical certainty. Rāzī, also known as the leader of the skeptics (shaykh al-mushakkikīn) in the Shiʻi sources, while thoroughly criticizing the philosophical and kalam traditions before him, remains a controversial figure among scholars. His critical thinking confounded subsequent thinkers, and thus, various ways of reading about Rāzī have emerged. Some have evaluated Rāzī as a metaphysical agnostic who believed that the intellect cannot attain certainty in theological knowledge. This study positions Rāzī’s account of metaphysical certainty in relation to his theory of ta’wīl. The first part of the article focuses on the history of the relationship between metaphysical certainty and ta’wīl the debates over the relationship between intellect and transmission in theological knowledge  and offers the historical context in which Rāzī developed his idiosyncratic approach. The second part identifies Rāzī’s principles of reason in metaphysical knowledge through the interpretation of the concept of istiwā’. This article does not aim to fully investigate Rāzī’s understanding of ta’wīl. However, it analyzes how intellectual truths, one of the main components of the theory of ta’wīl, become metaphysical certainties. The Muʻtazilī mutakallimūn made metaphysical certainties, which are transformed from intellectual truths, a yardstick of understanding and interpreting religion. On the other hand, what some might call their obsession with reliance upon metaphysical certainties became an intolerant attitude towards different interpretations of religion, grew into an oppressive ideology with political power, and ultimately fueled a critical resistance by non-Muʻtazila scholars against rationality (or even rationalism itself). As a natural consequence, the rational development of other doctrines was slowed down by the reaction against Muʻtazilī influence. The first part of the article, while discussing Kalam schools, especially the Ashʻarī school of theology, in terms of metaphysical certainty and the interpretation of revelation, charts the crystallization of the Ashʻarī account of the relationship between interpretation (ta’wīl) and intellectual truths, a historical process inversely correlated with the presence of the Muʻtazila. However, the crystallization process, which was somewhat ambivalent until Rāzī, reaches its ultimate form with Rāzī. The first of the main principles of Rāzī’s theory of ta’wīl is that the intellect is the foundation of revelation (al-ʿaql aṣl al-naql). The intellect becomes the decisive factor not only in terms of authentication and understanding of revelation but also in terms of its interpretation (ta’wīl). Focusing on his Tafsīr, one of his last treatises and which was left incomplete, this article argues against the claim that toward the end of his life, he was inclined to metaphysical agnosticism, falling into an epistemic pessimism with respect to attaining metaphysical certainty. Rāzī takes a firm stance on the probability of transmission in works written throughout his life. Rāzī’s firm stance on the probability of transmitted sources necessarily leads to the principle that reason is the foundation of transmission. Especially with his account of ta’wīl, he offers a rational theology in which he maintains his optimism on metaphysical certainty.

New Advances on Fuzzy Linear Programming Problem by Semi-Infinite Programming Approach

As we are faced with more uncertainty problems in the real world, it is necessary to ‎provide ‎models that can provide appropriate solutions for dealing with these issues. In this ‎study, we ‎ proposed a new approach to solving linear programming problem in the fuzzy ‎environment ‎based on solving ‎a related multi-objective model. This kind of problem can be ‎reduced to a ‎fuzzy linear semi-infinite programming problem. In this way, we present a new ‎mixed ‎Multi-Objective Linear Semi-Infinite Programming (MOLSIP) model to solve the ‎main ‎problem, furthermore, as a practical case, we consider a fuzzy Data Envelopment ‎Analysis ‎‎(DEA) model which is a concern to‎ an evaluation of the performance of Decision-‎Making ‎Units (DMUs) in uncertainty environment, The new models show the advantage of ‎our ‎method over the previous ones in terms of certainty. Finally, numerical examples ‎are ‎included to illustrate the suggested solution procedure.‎

ETCS (ESC) and GSM-R (RSC) compatibility tests in polish conditions

Abstract: The process of verification of the installation of the ‘on-board control-command and signalling’ subsystem is complex and requires numerous and time-consuming checks of both the overall technical documentation for a given ETCS installation on a specific vehicle, as well as checks performed during in-service tests. The experience has shown that the tests carried out in laboratories in simulated conditions and the commissioning tests of the on- board and trackside subsystems do not provide sufficient certainty in terms of the correct integration of the ‘on-board control-command and signalling’ subsystem with ‘trackside control-command and signalling’ subsystem and other subsystems. Therefore, additional tests of ETCS (European Train Control System) and GSM-R (GSM for Railways) on-board configurations with trackside ETCS and GSM-R installations on railway lines were introduced (hereinafter ESC / RSC compatibility tests). The premise of the ESC compatibility tests and RSC is to facilitate the operation of new subsystems, because their correct functioning in a given environment is fully verified at the stage of demonstrating compliance of ESC and RSC. In accordance with Polish requirements, from 1 July 2021, ESC / RSC tests are obligatory for all new, renewed and modernized projects in the field of the ‘on-board control-command and signalling’ subsystem. This obligation is a big challenge for vehicle manufacturers and users, because at that time these tests had not yet been carried out on the network managed by PKP PLK S.A. Accordingly, this article aims to introduce the issues related to the ESC and RSC tests, as well as to describe the roles and responsibilities of the various parties involved. in the implementation of the tests. Keywords: ESC / RSC tests; Compatibility; ERTMS, ETCS

Vergiden Kaçınmayı Önlemeye Yönelik Küresel Asgari Kurumlar Vergisi

1980 sonrası liberalleşme politikalarının uygulanmaya başlaması ile birlikte küreselleşme süreci de hız kazanmıştır. Sermaye hareketlerinin serbestleşmesi, sermayenin vergi oranlarına duyarlılığında yaşanan artış ile vergi bir rekabet unsuru haline gelmiş ve vergi cenneti ülkelerin ortaya çıkmasına neden olmuştur. Vergi cenneti ülkeleri aracılığıyla vergiden kaçınma eğilimleri kolaylaşmış ve ulus devletler gelir kaybı yaşamaya başlamıştır. Özellikle 2008 mali krizinin ekonomi üzerindeki olumsuz etkileri, artan dış borçlar, bütçe açıkları hükümetleri kemer sıkma politikalarına yöneltmiştir. Şirketler ise vergi yükümlülüklerini en aza indirmek için vergiden kaçınma faaliyetlerine yönelmiştir. Kurumlar vergisinden kaçınmayı önlemek amacıyla Amerika Birleşik Devletleri önderliğinde G7 ülkeleri tarafından çok uluslu şirketlerin kazançlarının kazancın elde edildiği ülkede vergilendirilmesine yönelik küresel asgari kurumlar vergisi oranı önerisinde bulunulmuştur. Çok uluslu işletmelerin elde ettikleri kazançların elde edildiği ülkelerde vergilendirilmesine yönelik çalışmaya küresel gayri safi hasılanın %90’ından fazlasına sahip ülkelerin oluşturduğu 137 ülkenin katılımı sağlanmıştır. Çalışmanın 2023 yılı itibariyle uygulamaya konulması planlanmaktadır. Yüzde on beş oranında uygulanacak olan küresel asgari kurumlar vergisi ile küresel çapta yıllık 150 milyar USD dolar ek kurumlar vergisi geliri elde edilmesi öngörülmektedir. Ayrıca uygulama ile uluslararası vergi sisteminin istikrarına ilaveten, mükellef ve vergi idareleri açısından vergide belirliliğin artmasına katkı sağlanması amaçlanmaktadır.

Tanggung Gugat PPIU Terhadap Batalnya Perjalanan Ibadah Umrah Akibat Pandemi Covid-19

Covid-19 is a non-natural national disaster stipulated by Presidential Decree No. 12 of 2020 concerning Disaster Declaration in the Spread of Corona Virus Disease 2019 (COVID-19) As a National Disaster. The Covid-19 pandemic caused the PPIU's (Umrah Service Organizing Committee) achievement to be carried out in the form of the implementation of the Umrah pilgrimage, which caused the PPIU to fail by default. This study uses a normative juridical research method, where the legal problems that occur will be analyzed by the authors using a statutory approach and literature study. The results of this study itself show that the failure of the departure of prospective Umrah pilgrims caused by the Covid-19 pandemic cannot be said to be a force majeure condition, because the Umrah travel agreement contained in the Decree of the Director General of Haji and Umrah Organization Number 323 of 2019 concerning guidelines for the registration of Umrah pilgrims did not explain for certain that the Covid-19 pandemic itself was said to be a force majeure condition, so that the PPIU continued to provide accountability without having to prove fault from the PPIU. The responsibility given is in the form of renegotiation between the PPIU and prospective pilgrims in the form of rescheduling the Umrah pilgrimage trip after the Covid-19 pandemic and refunding registration fees for prospective pilgrims who request cancellation with valid reasons. The legal consequence of this is that it is not allowed to unilaterally cancel the agreement on the grounds that Covid-19 is a force majeure condition, before the Government can provide certainty in terms of laws or policies related to the Covid-19 pandemic.

Signals of Surface Deformation Areas in Central Chile, Related to Seismic Activity—Using the Persistent Scatterer Method and GIS

Interferometric synthetic aperture radar is an effective means of measuring changes in the altitude of the Earth’s surface. In this research, the areas of surface deformation associated with low- and medium-intensity seismic events in Central Chile were analyzed using SENTINEL 1 satellite radar interferograms and geographical information system (GIS) tools. The persistent scatterer method was used to reduce noise from conventional InSAR methods. The results revealed that the coastal zone of Central Chile has a high density of daily earthquakes with a prevalence (93.03%) of low- and medium-intensity earthquakes. Monthly deformation maps were developed for the coast of the Biobio region in Central Chile. A clear deformation pattern is defined along the coast, being greater in the Arauco, Lota and Lebu areas. It was also shown that there was a slight upward trend in the north and northeast zone (i.e., δup ~3 mm/year), while there was an obvious accentuated upward trend (i.e., δup ~24 mm/year) in the southern part. This movement increases as latitude increases. This pattern is related to the daily seismic activity, the product of the movement between plates, and the geological faults located in the area. The deformation and trend maps provide certainty in terms of where hotspots are located, e.g., the most hazardous areas in the study zone, which can be applied to urban planning and/or safety assessment.

PELAKSANAAN PUTUSAN DEWAN ARBITRASE NASIONAL DAN PUTUSAN DEWAN ARBITRASE ASING DI INDONESIA

Arbitration is an option for parties who wants to resolve disputes between them non-litigation. However, it turns out that there are still many problems that arise in arbitration, both in terms of legal certainty. Legal certainty here includes legal certainty in terms of legal remedies that can be taken by the parties against existing arbitral awards as well as legal certainty regarding the implementation of foreign arbitral council decisions in Indonesia. Therefore, the purpose of this study is to find out how the implementation of arbitral awards in Indonesia, both national and foreign arbitral council decisions in Indonesia. The research method that the author uses is library research and legal research. Then the research approach used is the Statute Approach and the conceptual approach. From the discussion, it can be concluded that the Government of Indonesia actually already has a legal framework, namely Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution. This law is also a follow-up to the ratification of the Convention on the Recognition and Enforcement of Foreign Arbitral Awards of so that related to the application of the decision of the foreign (international) arbitral tribunal, it should be applicable in Indonesia as long as it complies with the provisions of the positive law in Indonesia.

Three-hierarchical three-way decision models for conflict analysis: A qualitative improvement and a quantitative extension

Conflict analysis facilitates cause revelation and action treatments for widespread conflicts. Relevant three-way decisions on agreement, disagreement, and neutrality attitude subsets are valuable, but the initial model has a complex definition and ambiguous semantics. This paper conducts in-depth three-way decision modeling on attitude subsets by using rough sets and three-way decisions, and it establishes both an improved qualitative model and an extended quantitative model. The two novel models are formed by an intuitionistic attitude function and a complete three-way structure, so they acquire effective connotations, optimal calculations, and thorough mechanisms. Aiming at the attitude subsets of conflict analysis, first, a qualitative three-way decision model is proposed by remedying the limitations of the existing model, and the qualitative model obtains the perfect semantics, computational algorithm, qualitative monotonicity, and equivalent characterization. Then, a quantitative three-way decision model is constructed by considering probability measures and tolerance thresholds, and the quantitative model achieves the statistical measurement, computational algorithm, and quantitative nonmonotonicity. Finally, all results are effectively verified by conflict examples and data experiments. For conflict analysis, the initial, qualitative, and quantitative three-way models constitute the three levels of attitude subsets, and the latter two offer improvements and extensions. The obtained results uncover rough set interpretations and enrich three-way decision making, mainly in terms of certainty and uncertainty.

SECONDARY SCHOOL TEACHERS’ PERCEPTIONS OF THE CHALLENGES AND SOLUTIONS TO ONLINE ASSESSMENT OF LEARNING

<p>The study determined secondary school teachers’ perceptions of the challenges and solutions to online assessment of learning. The study is a descriptive survey guided by two research questions and two null hypotheses tested at 0.05 level of significance. The instruments for data collection were Digital Literacy Test (DLT) and a structured questionnaire titled: Challenges and Solutions to Online Assessment of Learning (CASOAL). The reliability of DLT was determined using Kuder-Richardson formula 20 to be 0.81 and that of CASOAL was determined using Cronbach Alpha to be 0.72. The instrument was administered via telegram-x platform of secondary school teachers in Anambra state using Google forms. Data generated from the study were analysed using descriptive statistics and Anova. The findings revealed that secondary school teachers’ perceptions about the challenges and solutions to online assessment include among other things: poor internet connectivity in rural and remote areas, indication of poorer level of performance for students who struggle with technology; lack of certainty in terms of academic integrity and cheating; difficulty in scoring and correcting questions with open responses. It was recommended among others that school administrators should organise orientation for students and professional training for teachers on the use of online assessment.</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0894/a.php" alt="Hit counter" /></p>

Anti-Inflammatory and Restorative Effects of Olives in Topical Application.

Methods A literature search was conducted (1990–2021) in Medline, Embase, CINAHL, Google Scholar, Science Direct, SID, IranDoc, and Magiran databases. From the 102 reviewed articles, 17 articles were selected to be included in the current article. Results Various forms of olive have long been used to accelerate the healing of various wounds and skin damage such as diabetic foot ulcers, atopic dermatitis, diaper dermatitis, episiotomy wound, and nipple ulcer but there are still no credible documents or articles that provide reliable evidence of topical use. Conclusion According to the information obtained from the articles reviewed, olive oil appears to be an effective, safe, and available treatment. This study suggests that olive oil is an alternative remedy to minimize the frequent use of chemical-based treatments. More research may be beneficial to reach certainty in terms of curative properties of olive oil in similar or different injuries in different populations.

МОДЕЛІ ЕКОЛОГО-ЕКОНОМІЧНИХ ФУНКЦІЙ ЯК ІНСТРУМЕНТАРІЙ ПІДТРИМКИ ПРИЙНЯТТЯ РІШЕНЬ У РИНКОВІЙ ЕКОНОМІЦІ

There have been analyzed the possibilities of using different classes of models to support decision-making in terms of certainty in the management of ecological and economic systems, including optimization and functional ecological and economic models, which are closely related and in some sense are equivalent models. Such models include those describing ecological and economic interaction by means of the problems of mathematical and linear programming. The specificity of these models is that their optimal values are functions of МАТЕМАТИЧНІ МЕТОДИ, МОДЕЛ І ТА ІНФОРМАЦІЙНІ ТЕХНОЛОГІ Ї В ЕКОНОМ ІЦІ 104 Випуск І (81), 2021 model parameters that reflect both economic and environmental characteristics of the studied processes, so this type of model is an implicit reflection of the set of allowable values of their parameters in the set of optimal values of objective functions. These reflections are numerical functions of the dependence of optimal values on model parameters, which in the case of models of linear optimization can be constructed in an explicit analytical form, and their properties are close to the so-called neoclassical functions used in the theory of consumption, production and so on. The paper proposes optimization of ecological and economic models for maximization of output and profit from it. The target functions of these models are the functions of output and profit respectively, and the admissible set of used production resources are formed by the restrictions on economic and environmental resources of the manufacturer. The vectors of the maximum possible volumes of these resources are used to build, on the basis of these models, ecological and economic functions of optimal output and profit, that are the functional models of decision-making in ecological economy. These functions, like other models in this class, are an effective tool to support decision-making in practice as they are a more convenient tool for those responsible for making decisions and implementing them. The algorithm for constructing such functions and their peculiarity for practical application is substantiated, which lies in the fact that they model strict control over the manufacturer's compliance with environmental standards, motivates the manufacturer to adhere to environmental production standards and relevant environmental legislation. As decision-making models, the proposed models of ecological and economic functions are of great practical importance for the development of environmental standards and technological policy of the country or its regions.

El nuevo proyecto de Ley Orgánica de Hidrocarburos presentado por la Comisión Permanente de Energía y Minas en septiembre de 2020 (The New Daft of the Organic Hydrocarbons Law Presented by the Permanente Commission of Energy and Mines in September 2020)

The Venezuelan oil sector is facing a dilemma. The destruction of the sector and the reduced window of opportunities offered by the international market require significant investments of about one hundred (100) billion dollars in eight (8) years. These investments must be provided, at least mainly, by private investment (as the Maduro regime itself recognizes). There are two institutional alternatives to achieve this objective: the constitutional anti-blockade law and the new Hydrocarbons Organic Law. The first option, offered by Maduro, does not provide any competitive advantage in terms of certainty and protection of economic rights; thus, it is not an appropriate institutional arrangement to promote private investment. On the contrary, this option follows the same institutional arrangements that, since 2016, have promoted only weak and unstable solutions. The second option, offered by the National Assembly, provides the appropriate institutional framework to promote private investment -considering the current conditions of the international oil market and the Venezuelan oil industry. The project of Hydrocarbons Organic Law presented by the National Assembly in September 2020, introduces reasonable institutional reforms that facilitate the implementation of the new oil public policies, although the paper recommends improving the quality of some institutional reforms.

Introduction to Decision Making for Neutrosophic Environment "Study on the Suez Canal Port, Egypt"

Paper aims to use the programming codes in calculating the values of neutrosophic grades and their representation in proving the certainty and uncertainty associated with the data of navigational projects development in the Suez Canal, Egypt. Added to, we reach a more descriptive of the data in terms of certainty and uncertainty, and that is through the neutrosophic representation of both the total revenue and the revenues of the Suez Canal from the transitcarriers and ships. Finally, we will present a study of the decision-making process regarding the better investment in the Suez Canal. Is it investing in the oil tankers or investing in cargo ships, as this is done based on neutrosophic data. This will be done by studying optimistic, pessimistic, and remorse entrances to the neutrosophic data, to see which oil tankers or cargo ships offer better returns to the Canal.

The Anti-Inflammatory Properties of the Topical Application of Human Milk in Dermal and Optical Diseases.

Methods The various datasets including Ovid, PubMed, Google Scholar, Science Direct, Magiran, Irandoc, SID, and IranMedex were searched from 1990 to 2018. From the 119 reviewed articles, 20 articles were selected to be included in the current article. Results There is a consensus among the literature and ancient texts regarding the effectiveness of THM in curing the various types of skin damages, such as cord separation, atopic dermatitis, diaper dermatitis, conjunctivitis, scratches, insect bite, perineal ulcer, and nipple ulcer. However, the importance of its application has not been given much attention. Conclusion According to the information obtained from the articles reviewed, the THM appears to be an effective, safe, and available treatment compared to conventional chemical treatments. This study suggests THM as an alternative remedy to minimize the frequent use of chemical-based treatments. More research may be beneficial to reach certainty in terms of curative properties of THM in similar or different injuries in different populations.

Criteria for choosing the cost allocation base for industrial enterprises

This article is devoted to solving the actual problem of forming a system of criteria for selecting an indirect costs allocation base. Therefore, the purpose of this article was to determine the criteria for selecting an indirect costs allocation base in industrial enterprises. To achieve this goal, the following methods were used: analysis, synthesis, generalization, thought experiment, tabular method, and graphical representation. In the result of using these methods, six criteria for selecting an allocation base were identified. For each of the criteria, a description and justification of its choice were given. Negative consequences were described in the form of cost distortions depending on the selected allocation base. The theoretical significance of this research is to develop cost allocation methods in terms of certainty of process of a choice of the allocation base. The practical significance of the article is the development of clear and unambiguous criteria, the use of which in the process of organizing cost accounting in terms of selecting the allocation base will increase the objectivity and provability of the result obtained. This article will be useful for researchers working in the field of developing the theoretical foundations of accounting and cost management, as well as practitioners in the field of management accounting, as well as managers at various levels.

KEPASTIAN HUKUM PEMBAGIAN HARTA BERSAMA AKIBAT HILANGNYA SALAH SATU PASANGAN DALAM PERKAWINAN (Studi Komparatif Berdasarkan Hukum Perdata dan Kompilasi Hukum Islam)

The loss of a husband and wife certainly has legal consequences that must be sought for certainty in terms of marital status, the sharing of shared assets, or the distribution of inheritance. There is a significant debate between the Civil Code and the Compilation of Islamic Law related to how long it takes to determine the loss of a person and the distribution of shared property if the missing person is a husband or wife.This research is a descriptive analysis that leads to normative legal research, with a research approach to legal systematics. Data collection tool is obtained from secondary data, namely by means of literature study (library research). The data obtained were then analyzed using qualitative analysis. Based on the results of the study found that the determination of the legal status of missing persons based on the Civil Code in Article 467 of the Civil Code determines that someone who has left his residence within a period of 5 (five) years, or has passed 5 (five) years since the last clear clarity news about the condition of the person without authorizing to represent civil affairs and interests with the person to the Court to be summoned to appear before the court to ascertain their existence and fate and whereas according to Government Regulation Number 9 of 1975 Article 19 point (b) it is stated "one of the parties left another party for 2 years in a row without permission of another party without a valid reason or because of anything else beyond its ability. That the distribution of joint property due to the loss of one of the partners in the marriage in article 470 Burgelijk Wetboek (Civil Code), but with special conditions, namely if it has passed a period of 10 years and this is used as a basis for concluding that there is no appointment of someone to take care of their interests instead is a characteristic of the absence. The legal status of a missing person (mafqud) is considered dead. That the Determination of the Court Number: 0102 / Pdt.P / 2014 / PA.Btl has been in accordance with the theory of legal certainty namely orientation certainty, meaning that the law must be clear so that the public and judges can be guided by it.