Payment Of Fees Research Articles

Development of Web-based Application for Private School Tuition Fee Management with Prototyping Model

Private schools need help in handling school fees and financial processes. Traditional manual payment systems result in data processing issues, delayed financial reporting, and complications from misplaced records. Late fee payments threaten school income, which is crucial for staff salaries. Modern solutions are imperative. Desktop applications have limitations, requiring installation on specific devices, leading to compatibility concerns. This research opts for a web-based application. It employs prototyping models and predictive abilities using the Naïve Bayes algorithm. The web-based application aims to streamline fee management and predict payment delays, enhancing financial transaction management while prioritizing data security through database encryption. This web-based solution aligns with private schools' operational needs, simplifying payments and increasing late payment prediction accuracy. Extensive black-box testing validated its suitability, satisfying administrative staff needs. Four test cases gained administrative team approval. This innovation empowers private schools to optimize operations and financial management. In summary, the research tackles critical financial challenges private schools face by introducing a web-based application that simplifies payment processes, enhances accuracy in predicting late payments, and aligns seamlessly with administrative needs.

Indigenous People of Biafra (IPOB) and Sit at Home Order: Its Socio-Economic Implications on Ebonyi State, Nigeria

Nigeria is rated as one of the poorest nations in the world as over 80 % of its citizens live below poverty level. This percentage of the citizens depend on their daily earnings to be able to take care of their family members in terms of feeding, health care services, payment of school fees among others. This daily earnings were shortened by the Indigenous People of Biafra with their mandatory sit at home order on Mondays and every other day that their leader would be appearing in court in the whole of five South East States. This followed the arrest and detention of the leader of IPOB; Mazi Nnamdi Kanu by the federal government of Nigeria. The broad objective of this paper is to examine the socio- economic implications of this sit at home order on the poor citizens of South East States of Nigeria with focus on Ebonyi State; a state rated as the poorest among the five states of the South East. The theory that anchored the study is the optimal constraint theory while quantitative research design which made use of survey method was employed to accomplish the purpose of the study. The data for the study were collected through structured questionnaire items and focus group discussion. 400 respondents were purposively selected from the study area. Four points Likert type scale was employed in data collection and to measure the magnitude of the responses. Data collected were analyzed using percentages. The three formulated hypotheses were tested using Chi-Square. The findings show that the sit at home order has made the people of South East States especially Ebonyi State poorer with its chain effect on school drop-out, joblessness and increased insecurity. The paper recommends among other things that Governors of the five South East States should discuss with all the different groups and factions of IPOB to understand the implications of their order on the people they meant to protect and call off the order, while the governors should as well dialogue with the federal government for the release of Nnamdi Kanu.

The new regulation on the digitalisation of judicial cooperation in the European Union: something old, something new, something borrowed and something blue

This paper analyses the new EU Regulation on the digitalisation of judicial cooperation and access to justice in civil, commercial, and criminal matters, adopted in December 2023. The main objective is to promote the use of digital channels for communication between the authorities involved in the different instruments of judicial cooperation within the EU, extending the use of e-Codex. But the Regulation also determines the creation of the European electronic access point as a tool for communication with litigants and provides a minimum framework for participation by videoconference in certain judicial proceedings by those located in other Member States. Finally, the use of electronic seals, signatures and documents is generalised, as well as the electronic payment of court fees.

현대역 된 고소설 출판물과 출판 유통 및 독서 환경의 변화

This paper is to examine empirically the pattern and distribution status of modern translations of classic novels in book subscription platforms, and to explore the revitalization plans of modern translation and distribution of modern translations of classical novels in the future book subscription platforms. This is considered one of the significant ways to increase even slightly the frequency of encounters between modern readers and classical novels now and in the future in a reality where the number of modern readers enjoying books through e-books is increasing among the gradual decline in overall reading rates. In addition, as a characteristic of book subscription platform, in the fact that the readers can use the books provided on the platform unlimitedly through the application by the payment of a certain fee, I think it could make the readers feel more at ease in terms of economics or convenience for their accessibility to the modern translations of classical novels.
 For this, the ‘Millie’s Library’, which begun to provide a monthly subscription service for the first time in Korea and provides a wealth of general books including novels, was first chosen as the main object of analysis. Prior to explore the future directions, I looked into the current state of modern translations of classical novels, which are currently distributed through ‘Millie’s Library’, a book subscription platform. As of August 2023, there were 329 modern translations of classical novels of 81 works which are distributed in ‘Millie’s Library’. It has been confirmed that various types of subtypes of classical novels are being translated into modern times, and a significant number of e-books published after 2020 are being distributed. Meanwhile, it was found that classical novel e-books with an e-book viewer function are being distributed compared to those without that, and there are many cases in which information about the translator is not recorded.
 Based on this, I considered about ways to revitalize modern translation and distribution of modern e-books of classical novels in conjunction with a book subscription platform. The plan for publication of the modern version is as follows: First, it is necessary to provide information on the translator, authorized translator, catalogue raisonne, and original script in the fact there is a need to expand the distribution of qualified modern e-books. Second, it is necessary to consider the form and function of being distributed e-books in terms of readability within the subscription service. Third, it is necessary to expand the categories and publishing media of modern translation publications like short contents such as Chatbook or Docent book. Next, the activation plan for distribution is as follows: First, it is necessary to verify the content quality and to expand the sharing through continuously securing qualified contents and consumers within the platform. Second, it is more actively necessary about curation methods like a curation of web novels or own humanities books within the platform.

Teaching Urological Surgery in Guinea: Current Status and Prospects

In Africa south of the Sahara, there are very few urologists. To fill this gap, a training in urology started in Guinea in 2005. The aim of this study was to take stock of this teaching, both theoretical and practical. Two different questionnaires were established for this survey. The first one was addressed to the students in order to collect their satisfaction and wishes regarding the teaching provided, and the second one to the person in charge of the teaching concerned the objectives of the DES, the conditions of participation in this training, and the teaching methods. Nineteen students (76%) responded to our questionnaire. Their average age was 34.74 years. The teaching provided was close to the practical concerns of the students in 68.42% of cases (n=13). The difficulties encountered by the enrollees were dominated by the payment of training fees (73.68%; n=14) and access to the internet (68.42%n=13). The most cited suggestions were the improvement of the technical platform (13.32%; n=4), easy access to the internet and scientific journals (10%; n=3). The surgical simulator, surgical training in animals, and surgical tutoring during the course are the practical teaching methods to be promoted according to the training manager. In conclusion, our study has enabled us to form an opinion on the training of doctors in the context of specialisation in Guinea, and to highlight what has been achieved and what needs to be improved in order to maintain the quality of teaching.

COVID-19 PANDEMIYASI DAVRIDA TIBBIYOT SOHASIDA AXBOROT KOMMUNIKATSIYA TEXNOLOGIYALARIDAN FOYDALANISHNING HUQUQIY JIHATLARI

Since the introduction of information and telecommunication technologies into the health sector, the demand for medical services has been increasing, and the health system has been developing. In our country and around the world, in early 2020, the severe acute respiratory syndrome coronavirus disease COVID-19 began to spread and the normal life of the whole world came to a standstill. The COVID-19 pandemic has created the need for people around the world to change their usual lifestyle, in particular, self-isolation, staying at home, reducing human activity, including minimizing contact with people. With the spread of the COVID-19 pandemic, the whole world has realized how necessary it is to develop telemedicine services. In this article, we will study the practice of telemedicine and telemedicine services in the period of the COVID-19 pandemic and what laws are regulated by the states, as well as the digitalization in the health sector during the COVID-19 pandemic. The pros and cons of the process of the COVID-19 pandemic, licensing, and its structure process, statistical data provided by the World Health Organization, payment of fees to doctors for these services, procedures of patients using telemedicine services, and directions of telemedicine services are considered in detail.

Pengaruh Kompleksitas Perusahaan, Leverage, & Kompensasi Terhadap Fee Audit Pada Perusahaan BUMN 2017-2021

Audit Fees are a reward the auditor receives from the client entity in connection with providing audit services. Public accountants are very important in balancing information asymmetry and conflict of interest. Payment of this audit fee is based on a contract between the company and a public accounting firm based on an engagement letter. With this audit fee, the auditor must fulfill his duties and responsibilities. The research problem formulation is whether there is a simultaneous and partial effect of company complexity, leverage, and compensation on audit fees. The primary objective of this study was to examine the impact of company complexity, leverage, and compensation on audit fees within state-owned companies that are listed on the Indonesia Stock Exchange during the period spanning from 2017 to 2021. The present study employs a quantitative research methodology. The population under investigation in this study comprises state-owned companies that were listed on the Indonesia Stock Exchange during the period of 2017-2021. A total of 13 companies were selected as research samples. The employed methodology utilizes panel data regression as the primary analytical technique. The employed data analysis techniques encompass the descriptive statistical test, classic assumption test, panel data regression model testing, and hypothesis testing. The findings of this study suggest that there is a simultaneous impact of company complexity, leverage, and compensation on audit fees. The presence of partial functions is associated with a detrimental impact of company complexity on audit fees. The utilization of leverage and the provision of compensation positively impact the determination of audit fees. It is anticipated that future researchers will possess the capacity to broaden the scope of their research objectives and incorporate additional variables beyond those initially considered. It is anticipated that corporations will furnish comprehensive information regarding the audit fee

Organisation of prevention of offences in the fiscal sphere: organisational and legal aspects

Offences in the field of taxation are one of the most important financial offences against which the State has taken effective countermeasures. In the system of financial support of the State, the main place is occupied by legal relations of taxation which regulate the flow of funds for the purpose of fulfilling State tasks and satisfying public interests. Today, most spheres of public life are financed by public resources which come mainly from taxpayers in the form of taxes and fees. The purpose of the paper is to analyze the legal framework for prevention of offences in the fiscal sphere, and to study the specifics of administrative and legal measures for prevention of the said torts. The author comes to the conclusion that prevention of administrative offences in the tax area by means of administrative law consists in coordinated activities of tax control subjects, law enforcement authorities and public organizations with a view to neutralizing legal, economic, moral, technical, organizational and other reasons for committing fiscal torts related to violation of the procedure for administering payment of taxes, fees and other mandatory payments in order to protect the rights and legitimate interests of taxpayers. We believe that administrative and legal means of preventing tax offences is a system of substantive (administrative and legal norms in the field of prevention of offences in the tax sphere, administrative acts of individual action - regulatory and protective administrative acts), as well as effective instruments implemented in conjunction with administrative organizational and moral and educational measures. Analyzing the study, it becomes obvious that measures aimed at preventing the commission of offences in the fiscal sphere are a necessary element of the country's legal system, and in fact this process is indispensable for combating tax crime. Implementation of effective measures contributes to ensuring law and order in the field of taxation and is the factor that will most contribute to the development of the country's economic security.

Comparison between Council of Occupants’ Representatives and Managing Body

There are two perspectives regarding the right to manage an apartment complex. First, the management right of an apartment complex can be derived by collecting all divided ownership rights as an apartment building (a civil approach). Second, the power of the community or the state is partially divided and handed over to the apartment complex (public law approach). The Act on Ownership and Management of Condominium Buildings is a civil approach to the management of collective buildings. It addresses the issue of management of collective buildings as a concept corresponding to the authority of ownership. In this case, the managing body of the collective buildings becomes a management group comprising all the divided owners. In contrast, the Multi-Family Housing Management Act views the management of apartments as public law, considering that the government's right to manage apartments is entrusted to the council of occupants' representatives. Regarding the legal nature of the management group, there is a view that the management group has a cooperative nature. However, this group has rules and an organization, such as having a representative who is a decision-making body and an executive body. It is reasonable to identify it as an unincorporated association, in that it belongs to the management group. Regarding the legal nature of the council of occupants' representatives, there is a perspective that the council of occupants' representatives is the same as the management group, or it is merely an executive body of the management group. It is difficult to see that it is reasonable to compare the council of occupants' representatives, which is an organization with a strong character, on the same line. Considering the fact that the management authority of the council of occupants' representatives is only established under the Multi-Family Housing Management Act, it is reasonable to consider that the council of occupants' representatives corresponds to a representative organization created by representatives of occupants in a small group called a housing complex. The problem of claiming management expenses in arrears against a specific successor can be resolved by identifying the legal nature of management expenses of the management group and the council of occupants' representatives. Under the Act on Ownership and Management of Condominium Buildings, the right to collect management fees exercised by the management group corresponds to the claim of co-owners based on Article 266 of the Civil Act. Additionally, Article 18 of the Act on Ownership and Management of Condominium Buildings stipulates that the claim that a co-owner has against another co-owner in relation to a common part can be exercised against the special successor. One can claim payment of the management fee corresponding to the common part of the management fee in arrears. In contrast, the right to collect management fees exercised by the council of occupants' representatives under the Multi-Family Housing Management Act tends to have a strong public law character, considering the legal nature of the council of occupants' representatives. Therefore, it cannot be considered that the council of occupants' representatives exercises the right to collect management fees beyond the scope defined in the Multi-Family Housing Management Act. Additionally, as the Multi-Family Housing Management Act does not have the same provisions as Article 18 of the Act on Ownership and Management of Condominium Buildings, the council of occupants' representatives cannot be regarded as exercising the right to collect management fees beyond the scope defined in the Multi-Family Housing Management Act. It is reasonable to assume that one cannot claim payment of the management fee for arrears.

Application of modern digital technologies in the field of taxation: foreign experience and prospects for Ukraine

Problem setting. In the current conditions of digitalization of social relations, the implementation of the latest digital technologies in the sphere of public legal relations is of great importance. Tax relations are certainly one of such relations. Such technologies (FinTech, Blockchain) create both new opportunities for the participants of such relations (we are talking about the interaction of the state represented by regulatory authorities and taxpayers) and certain challenges for taxpayers. analysis of recent researches and publications. The issue of using modern digital technologies, including in the field of taxation, is currently very relevant. Some aspects of the use of digital technologies in the financial sector are covered in the works of such domestic scholars as: H. Bukharin, O. Dmytryk, R. Samsin, O. Terliuk, K. Tokarieva, V. Riadinska, ect. At the same time, no comprehensive research on this topic has yet been conducted. Purpose of the research is to analyze foreign experience and trends in the use of modern digital technologies in the field of taxation in Ukraine. article’s main body. Attention is focused on the lack of legislative consolidation of the category “blockchain” in Ukraine. It is emphasized that blockchain technology implements the principle of convenience of taxpayers’ tax liability fulfillment. In Ukraine, a similar principle has also been enshrined in legislation, namely, the principle of uniformity and convenience of payment, enshrined in Article 4 of the Tax Code of Ukraine. The author argues that in the context of the topic under study, this principle should be considered broader than just the convenience of payment, since taxpayers and regulatory authorities have relations not only with regard to payment of taxes and fees. It is noted that under martial law in Ukraine, the use of digital technologies and electronic services has greatly simplified the interaction of obligated and authorized participants to tax relations. It is stated that when using blockchain, the security of data (information) contained in the relevant registers or services is enhanced, and thus, the protection of taxpayers’ rights is ensured. This is one of the issues of great concern to taxpayers ensuring the security and protection of tax information transmitted between the relevant parties to tax relations. conclusions and prospects for the development. It is emphasized that the purposes of using this digital technology in taxation are different for each particular State, depending on the country’s tax policy. Based on the analysis of foreign experience of implementing blockchain technology in the tax area, the author emphasizes the importance of creating a high-quality legal framework for such innovations, since this will be crucial for further practical application of such mechanisms and will create relevant consequences, affect the quality of the State’s tax policy and form an appropriate model of interaction between regulatory authorities and taxpayers.

Do Electronic Services Improve Students’ Satisfaction among Public Sector Organizations? The Case of Tanzanian Higher Learning Institutions

Abstract This study examines the influence of e-services on students’ satisfaction in higher learning institutions. Although many studies have investigated e-services in education systems, many of them do not associate satisfactory e-services application in administrative activities in ensuring students’ satisfaction. The surveyed data collected from 257 university students was analyzed by the structural equation method (SEM). The study found students are satisfied with e-service provision when the systems are simple to use, reliable, efficient, secured, time-saving, and reduce costs in the process of registration, payment of tuition fees, and accessing online library services.

Analysis of Internal Control of Cash Receipt and Disbursement Functions

Cash is the company's most liquid asset and plays a significant role in funding the company's operations compared to other investments, so cash control is needed within the company. Companies with organizational management where internal controls can control errors in carrying out the profession to protect cash from misuse efforts from when cash is received until it is disbursed. LP3M Superior Polytechnic is a private tertiary institution whose primary income is the payment of student tuition fees. The research method uses the descriptive analysis method. The test results show that the cash receipts internal control system is effective, contrary to the cash disbursement internal control. At the same time, the internal control system for cash disbursements has not been effective because there are still elements of Internal Control within the company that have not been fully implemented, including placing the cashier in the same room as other employees, which should be separate and have a separate room as accounting control.

Smart Student

The main objective of this project is to develop an application that provides college facilities through an online portal. The proposed system provides facilities like pay college fees and search college hostel availability, view semester guidelines, monthly attendance and etc. There are 5 modules in the project admin, hod, faculties, student, librarian and warden. The admin will add the users in the system and then they can login and set their profile. Also departments, batches, subjects are added by the admin. They can also v iew the fee payment transaction details of students. The HOD will upload the attendance details, inter nal marks, exam dates, time table. Also upload assignments & notes. Additionally they can send notifications. The faculties can upload notes, add assignments, verify assignments, send notifications. The students can view notes, assignments, exam date,time table, internal marks, notifications. Also they can pay the college fee, hostel fee, library fine and upload assignments. The librarian can add books, issue & return book, view fine payment details. The warden will manage the hostel details. They can add daily food chart, room vacancies, enroll students

A REVIEW OF SHARE UNIT IMPACT AS A VOTING DETERMINANT FOR STRATA SUBDIVISION TERMINATION IN MALAYSIA: A COMPARISON WITH SINGAPORE

Buildings have a finite lifespan, and urban redevelopment initiatives are implemented to ensure the sustainability of cities. One legal solution for removing unsafe structures and making room for new developments is strata subdivision termination. In this process, the share unit, which determines an owner's contribution to building upkeep and voting rights, plays a vital role in decision-making. However, conflicts arise regarding the entitlements of share units, particularly in mixed-use developments. The current share unit formula lacks differentiation for limited access and benefits for certain parcel proprietors, resulting in potential prejudice and unfairness in the payment of maintenance fees. This review paper delves into the significance of share units in the context of strata subdivision termination and redevelopment in Malaysia and Singapore. Both Malaysia and Singapore calculate share units based on the floor area. However, their formulas differ in certain aspects. Unlike in other countries, Malaysia’s share unit’s entitlement does not determine ownership rights over the common property. Additionally, the termination of a subdivision requires a unanimous resolution, excluding invalid votes, and the share unit's significance regarding property value and compensation during acquisition is minimal. This article has been created using the qualitative approach, combining information gathered from dependable and pertinent statutes, books, journals, articles, case law, and seminar papers. The paper sheds light on the complexities and inequities associated with share units and emphasizes the necessity for further research to address these issues and emphasizes the importance of raising awareness about strata ownership's legal and practical aspects.

Implementation of School Management Information Systems at Vocational School State I Tomohon

This research discusses the implementation of the School Management Information System (SIMS) at SMK Negeri 1 Tomohon using the Rapid Application Development (RAD) method. School management, as a process of planning, organizing, directing, and controlling, is carried out by the school principal and his staff to achieve educational goals. The main goal of school management is to create an effective and efficient learning environment. Information systems, as entities with human, hardware, software, procedures, and data components, aim to collect, store, process, manage, and convey relevant information. SMK Negeri 1 Tomohon, as a vocational school in North Sulawesi, faces management challenges due to the use of conventional systems. Processes such as recording grades, registering students, compiling schedules, and collecting data on school fee payments often take time and are difficult. Therefore, this research is focused on implementing a School Management Information System using the programming languages PHP, HTML, CSS, and MySQL, with users consisting of Admin, Teachers, and Students, and using the RAD method. This research identifies problems in data management and school administration which are still manual, resulting in inefficiencies and potential errors. SIMS succeeded in making a positive impact with a structured interface, allowing easy access to information on grades, schedules, and learning activities. SIMS also facilitates systematic monitoring of student and teacher performance. This research concludes that SIMS can be an effective solution to support educational management at SMK Negeri 1 Tomohon with the potential for wider application in other school environments.

Improving the legislation of Ukraine to avoid and eliminate double taxation

The author carried out a comprehensive analysis of the theoretical and methodological foundations, normative foundations of improving the legislation of Ukraine to avoid and eliminate double taxation. The formation of the principles of overcoming double taxation through the implementation of the provisions of the current tax legislation is connected with the influence on the behavior of the relevant persons – both powerful and obliged. The impact on tax relations by the norms of tax legislation is carried out by detailing the capabilities and forms of behavior of bodies representing the state and guaranteeing the implementation of its interests in the payment of taxes and fees. This happens by granting the right to such bodies to issue preliminary clarifications on the grounds for carrying out one or another tax transaction, applying fines to taxpayers in case they do not comply with the relevant recommendations. In order to improve the procedures of the double taxation avoidance mechanism in Ukraine, it is proposed to establish the procedure according to which residents of Ukraine are obliged to declare income received abroad, and to impose on fiscal authorities the obligation to check the compliance of the declared data. For the introduction of such a procedure, we offer the norms of Article 13.5. 13 of the Tax Code of Ukraine shall be amended as follows: «13.5. Residents of Ukraine are required to declare income received abroad by submitting an appropriate application to the tax authorities. Otherwise, the specified entities will be held liable for the unreliability of the information provided in the declarations in accordance with the current legislation of Ukraine. The authorities of the State Tax Service of Ukraine conduct a check of compliance of the information provided by the taxpayer with specific factual data and a certain international agreement, as well as the fact that the relevant tax amounts have been credited to the budget.» In order to eliminate double taxation, the rules on the basis of which the profit of a permanent establishment or an enterprise that carries out trade with a foreign participant of the same group of enterprises should be additionally applied to the definition of a permanent establishment. On the basis of a comprehensive analysis of the theoretical and legal foundations, normative foundations of improving the legislation of Ukraine to avoid and eliminate double taxation, problems of imperfection of regulatory acts were identified and possible options for improving the legislation in the specified area were emphasized. Key words: avoidance of double taxation, elimination of double taxation, tax exemption, tax credit, tax agreements, income taxation, double taxation.

REASONS FOR TAX DEBT AND THE MAIN DIRECTIONS FOR ITS REDUCTION

This article examines the main causes of tax debt. The opinions of foreign economists regarding the occurrence of tax debt in the country were also studied. Cases of timely payment of taxes and fees by legal entities and individual entrepreneurs were analyzed. Specific features of tax debt recovery in developed countries have been studied. Based on the above-mentioned circumstances, proposals and recommendations have been formulated to reduce tax debt in our country, including improving the practice of its effective collection.

Combination of the MADM Model Yager and k-NN to Group Single Tuition Payments

Tuition payments at State Universities (PTN) use a Single Tuition Fee (UKT) payment system. It has been implemented to make it easier for students to pay their tuition. The UKT system is divided into several groups starting from the UKT group I to VIII. Universitas Sembilanbelas November (USN) Kolaka is a state university and the university should determine the amount of tuition fees for each student according to the UKT system. In determining the UKT group for each student, several variables were used to make it easier to group student into their UKT groups. However, the large number of students, a number of variables and the limited time to determine the amount of UKT for each student become an issue, so a method was needed to help USN Kolaka in grouping UKT for each student. One thing that can be done was to use the MADM model Yager and k-NN in order to make it easier to group UKT students. The results of the study showed that the use of the MADM Model Yager and k-NN could determine the UKT group of the students, and the results obtained for the UKT group I were 63 people (21.95%), the UKT group II were 72 people (25.09%), the UKT group III were 120 people (41.81%), UKT group IV were 7 people (2.44%), and UKT group V were 25 people (8.71%).

A Study on Mode of School Fees Payment Transaction on 21st Century in Urban Area

A Study on Mode of School Fees Payment Transaction on 21st Century in Urban Area

Evaluation of the Electronic Port Right of Way Payment Information System

Abstract In a connected and uncertain world, where almost two thirds of the world’s population are now online, the integration of digital tools in the social and economic context is becoming a priority and an imposed choice for any organization. As a result, the strategic position of the Information System (IS) in these organizations is necessarily linked to performance. The creation of added value or net benefits through the use of these platforms becomes an ultimate and strategic objective for any organization. This study evaluates the success of the information system (IS) for electronic payment of port fees. From a quantitative approach of a hypothetico-deductive nature and using partial least squares structural equation modeling (PLS-SEM), we found that the success of the IS implies a quality of the electronic payment system, as well as the information produced influences the use and satisfaction of the users and finally these last two findings impact the individual and organizational performance of the organizations. (Net benefits).