Full Conviction Research Articles

Od činjenica do istine u poreskom postupku

Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The "path" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.

Product extension or channel extension – a case of Cronos Industries Pvt Ltd.

Learning outcomes The primary learning objectives of the case are described below:1) Understanding the start-up market segment for an innovative product.2) Analyse the market expansion and diversification strategies of a start-up.3) Evaluate the business expansion through introduction of new product variants or through envisaging new distribution channels. Case overview/synopsis Cronos Ltd. was Iyer's first business endeavour after completing his Master of Business Administration (MBA). Iyer had aspired to be an entrepreneur since he was a youngster. In 2015, a first-generation entrepreneur with full conviction, he entered a market that was tough for a novice to access. Despite several challenges and uncertainties, he persisted and ventured into the company on the edge of extinction with a concept for affordable sanitiser sachets. Strong willpower, but no background, guidance or finances have made him struggle at each stage of his journey. He made this possible as he had understood the need for a specific lower-income segment of customers who could afford to buy the sanitiser sachets for as low as INR1 ($0.013). Until 2021 he was selling through the GT channel in central and western regions of India. He had planned for product extension by introducing three new products in the FMCG sector with manageable finance needs. Meanwhile, he had gotten an offer to enter into the MT channel to compete with big brands in the Gujarat region. Iyer needed substantial funds to expand his business in the MT channel and had to offer equity partnership to the investor, who would invest in the business. Complexity academic level Graduate and post-graduate in the topics of segmentations and market expansion in the marketing management subject. Supplementary materials Teaching notes are available for educators only. Subject code CSS 8: Marketing.

Racial equity in eligibility for a clean slate under automatic criminal record relief laws

AbstractStates have begun to pass legislation to provide automatic relief for eligible criminal records, potentially reducing the lifelong collateral consequences of criminal justice involvement. Yet numerous historical examples suggest that racially neutral policies can have profoundly disparate effects across racial groups. In the case of criminal record relief, racial equity in eligibility for a clean slate has not yet been examined. We find that in California, one in five people with convictions met criteria for full conviction relief under the state's automatic relief laws. Yet the share of Black Americans eligible for relief was lower than White Americans, reproducing racial disparities in criminal records. We identify two policy amendments that would reduce the share of Black men in California with convictions on their criminal records from 22% to 9%, thereby narrowing the difference compared to White men from 15 to seven percentage points. Put another way, an additional one in seven Black men currently has a conviction record, compared to their White counterparts. This would decline to an additional one in 14 if both hypothetical policy amendments were incorporated. We close with discussion of criminal history data quality limitations, which pose a second key challenge to equitable implementation of automatic criminal record relief reforms nationwide.

Reinternalisasi NDP dalam Perikemanusiaan sebagai Representasi Kecintaan kepada Tuhan

Maturity of religious understanding is a major effort to achieve religious harmony in Indonesia. Muslim Students Association (Himpunan Mahasiswa Islam)’s Core Values of Struggle is the starting point to develop, to disseminate and to implement the religious maturity. At least, there are three aspects of its core values that important to achieve religious harmony in Indonesia, namely: Monotheism, the humanitarian aspects and social aspects. These three aspects will bring interfaith relations more open, tolerant and harmonious. Religious people fully realize that all men are ungodliness in the same God, the Almighty God, all religious people are given the freedom to understand, to appreciate and to practice their religion in full conviction. Religious people also should to believe that all human beings are basically good so that they can view a positive and optimistic attitude to other religious believes, instead of being suspicious of one another. Furthermore, inter-religious relations need the real cooperation in everyday life. All religions need cooperation against common enemies, those are social injustice, poverty, ignorance, violations of human rights and the tyranny that alienates the awareness of God. All religions have a responsibility to the real work.

Open Science at KU Leuven

KU Leuven wants to lead the transition to more Open Science in all its aspects, with full respect for the different characteristics of research disciplines and in full conviction that the real open research happens on the work floor and in the minds of the researchers.

The Influence of the Evolution of Economic Activity in the Late Middle Ages and the Renaissance on the Emergence of the Dualistic Concept in Accounting

Purpose: The purpose of this study is to demonstrate that the basic assumptions of double accounting were created by the same premises that contributed to the revival of humanistic trends in Europe in the 13th–14th centuries, especially in the socio-economic sphere. Approach: This is a historical overview of the section of the literature devoted to the rise and evolution of double entry accounting. The study is the result of research and literature studies, based on Polish and foreign sources. Conclusions: It can be stated with full conviction that accounting as we know it today is a product of the end of the Middle Ages, and especially of the early period of the Italian Renaissance in Italy. The preserved documents show that the accounting based on double entry, in the period of the thirteenth and fifteenth centuries, was shaped in several stages. First, it covered receivables and liabilities, initially by banks, then by other companies, and then, other assets were entered twice: goods, cash and liabilities. The use of equity in accounting led to the inclusion of result events in the accounting records. At this point, the entity’s accounting became a closed system as we know it today. Limitations: Taking into account a large number of – especially foreign-language – source materials on the origin of accounting, only a small part of these sources were analyzed and cited during the preparation of the article. It seems that the topic is worth further research and literature studies. Practical implications: The study is primarily epistemological in nature, not focused on economic practice. Originality: It is one of the few studies in accounting in Poland devoted to the origins of accounting based on double entry and its evolution as a result of economic development in Europe in the late Middle Ages and early Renaissance.

TO THE LEARNING ABOUT SELF-INFECTION OF THE MOTHERS IN LABOR

Various kinds of diseases, known under the common name of childbirth fever, are caused by the penetration of pathogenic microbes into the genitals during childbirth, the postpartum period, and even sometimes during pregnancy. The main place of introduction of microbes is the inner wounded surface of the uterus, and then all sorts of superficial and deep damage to the genital canal, due to the most generic act. In view of this, according to the existing view, especially in Germany, the diseases that now occupy us are the essence of infectious diseases of wounds emanating from the genital area. According to the influence of microbes, the course and partly the influence of therapeutic measures, postpartum diseases are divided into: 1) septic diseases in the broad sense of the word, caused by the introduction of pathogenic microbes into living tissue and 2) putrefactive poisoning, which occurs from the blood metabolism of micronutrients in the beginning - Saprmia (Duncan), There are pure cases of both forms; but much more often it is difficult to separate one form from another. The method of infection that complicates ordinary wounds is not thought at all, being content only with the definition of it, in full conviction that it, as it were not transmitted to the wound, always occurs from the outside. In obstetrics, in relation to the way of infection, the case seems to be more complicated and confusing; as there is a special type of infection known as "self-infection"

Potestas i auctoritas w rozumieniu władzy Konstantyna Wielkiego

CEL NAUKOWY: Celem jest rozszerzenie argumentacji w badaniach nad koncepcją Konstantyna Wielkiego. Na początku IV w. wraz ze zmianami społecznymi i religijnymi poszukiwano nowych uzasadnień dla monarchicznej władzy cesarzy. Chrześcijaństwo stawało się podstawą kształtowania autorytetu zarównow strukturach Kościoła, jak i w strukturach państwa. Ten problem badamy z punktu widzenia pojęć potestas i auctoritas.
 PROBLEM I METODY BADAWCZE: Problem należy do kilku dyscyplin naukowych: historii, filologii klasycznej, teologii, socjologii, politologii. Analiza źródeł wynika z metod filologicznych, ale interpretacja zachowuje charakter interdyscyplinarny.
 PROCES WYWODU: Po ustaleniu zakresu semantycznego głównych pojęć i wskazaniu na ryzyko rozmijania się tych pól w różnych językach, analiza „teologii politycznej” odbywa się z rozróżnieniem poglądów łacińskiego Zachodu i greckojęzycznego Wschodu. Punkt ciężkości położony jest na Vita Constantini Euzebiusza z Cezarei.
 WYNIKI ANALIZY NAUKOWEJ: Euzebiusz, działając z pełnym przekonaniem od początku swej pisarskiej aktywności, a ostatecznie, być może pod wpływem tegoż biskupa, także Konstantyn Wielki, współtworzyli ideę politycznego monoteizmu jako podstawy funkcjonalnej monarchii. Upowszechniali ideę „ludu Bożego” pozostającego w relacji z jednym Bogiem i poddanego jednemu prawu oraz jednemu cesarzowi. Dla ukształtowania idealnego obrazu cesarza nie cofnięto się przed przedstawieniem także jego apoteozy na podstawie teologii chrześcijańskiej.
 WNIOSKI, INNOWACJE, REKOMENDACJE: Mimo ogromu literatury i rozmaitości hipotez badanie pism Euzebiusza z Cezarei nie jest zamkniętym procesem. Rozróżnianie jego poglądów od praktyki politycznej Konstantyna Wielkiego jest obiecującym zadaniem badawczym.

THE ROLE OF THE POLISH GOVERNMENT IN EXECUTION OF THE JUDGEMENTS OF THE EUROPEAN COURT OF HUMAN RIGHTS

The specificity of the Strasbourg judgments is versatile and concerns many different areas of social life that it is not possible to effectively adapt legal norms and apply their interpretation by one entity of public authority. It can be said with full conviction that the execution of judgments is a continuous process and will last as long as the European Court of Human Rights is functioning; surely it will not end with the completion of the most difficult cases. It is important for the national system for the protection of human rights to be very efficient in the context of the protection of human rights. If, however, there is a violation of the norms of international agreements, Poland must be effective in meeting obligations such as the judgments of the European Court of Human Rights. There are two aspects involved in fulfilling obligations under international law arising from the European Convention for the Protection of Human Rights and Fundamental Freedoms. The first one is the introduction of appropriate standards of respect for the rights and freedoms enshrined in the treaty, and the second one is the obligation to enforce judgments of the European Court of Human Rights in the case of a stated infringement of the Convention. Both obligations must be carried out simultaneously by the state – which, as a party to the Convention, respects its provisions and fulfills the required international legal obligations. The subject of this paper is to present the powers and legitimacy of the body of the executive in Poland in connection with the execution of the judgments of the European Court of Human Rights.

Increasing Role of Mediation in Conflict Resolution in the Family

Conflict-related and disputable situations have been present in our lives since ancient times, when people have become aware of the need to protect their rights and interests, sometimes at odds with the aspirations of others. The conflict that emerges between people disturbs their relationships and poses a threat to the proper functioning of people, bringing with them negative emotions. However, it can be an opportunity for development, be treated as a change in interpersonal relationships and can ultimately produce positive effects. Mediation offers a possibility of converting the negative aspects of the conflict into constructive solutions. Being voluntary, confidential, non-formal, out-of-court proceedings, it enables the parties to come to an agreement, offering them the opportunity to actively participate in shaping the legal and social situation and exercising their rights and interests in the spirit of consensus. In the mediation process, the parties use the support of a professional, impartial, neutral mediator. The authors of the article promote the idea of mediation with full conviction that it is a valuable and effective way for conflicted parties and third parties and their relatives to reach a consensus on various issues, including family matters.

Moral Certitude: Merits and Demerits of the Standard of Proof Applied in Roman Catholic Jurisprudence

Abstract In Roman Catholic canon law, moral certitude describes the ecclesiastical judge’s full conviction that a defendant is guilty or that a statement of claim made by a civil plaintiff is rightful. Moral certitude is the requirement for a conviction or a civil sentence in favour of the party under the burden of proof. Secular legal orders apply other standards. Anglo-American legal cultures mostly refer to the beyond a reasonable doubt standard in criminal cases, the preponderance of evidence, or the clear and convincing evidence standard in civil matters. Continental European cultures predominantly refer to the standard of full conviction in criminal and civil matters alike. This article compares those standards of proof with moral certitude in order to better understand its merits and limits. Based on this comparison, it examines the arguments both in favour of and against abiding with moral certitude as a standard of proof in the Catholic Church.

STUDI BIBLIKA KORELASI TEOLOGI PAULUS DAN TEOLOGI YAKOBUS TENTANG IMAN DAN PERBUATAN IMAN

There are diverse views within the Christian group about faith and works. Sproul and the Evangelical group with full conviction that the “works”is the fruit or sign of faith. But Peter David and the Pentecostal group have the view that faith together with works produce perfect faith. What Paul and James teach salvation by faith or by works? Or salvation by faith + works? Is it true that the faithful do not care about their moral good or bad? The differences in views between Paul and James about faith and works, some later concluded that there were quarrels in these two figures. This problem then became an important issue to be discussed, because in the history of the church, Martin Luther gave the conclusion that the views of Paul and James about faith and works were indeed contradictory.

Credit Card in Albania

We can say with full conviction that the evolution of computer science, use and opportunities that credit cards provide to us, has made them the most used tools in the world today. Use of credit cards is simplified to the maximum, but behind them lies a complicated system of gains that begin and end up with the use of credit cards. In this great system that works perfectly different actors are in the race to increase their profit. Albania had been part of this system too late. Electronic cards market in Albania is composed of contemporary systems of credit cards, the not well informed users and banks that do not have an approval model for applications. This one because they have not needed such a thing yet. Lack of approval models for applications, even if it does not seem to be an emergency, it is a handicap that must be crossed in order to prevent socio-economic problems that may arise in the future. DOI: 10.5901/ajis.2016.v5n3s1p345

UNDUE INFLUENCE SEBAGAI FAKTOR PENYEBAB CACAT KEHENDAK DILUAR KUHPERDATA, DALAM UPAYA MENGISI KEKOSONGAN HUKUM

Not to misuse the regulation of the state as the factor that causes defects in the will of the Indonesian Civil Code, should be anticipated for the development of contract occurs so fast in practice. The convergence of an agreement in the form of rapprochement will of the parties, no longer occur in a balanced manner, because there are elements that influence the parties, both economically and psychologically, whereby the economically strong dominate the contract even harm the opposing party, so the contract applies biased, unfair and inappropriate. Therefore, the government needs to intervene to protect the weaker party. It was felt important need for inclusion of the substance abuse situation as a factor that will cause defects arising from Jurisprudence in the Netherlands as the fourth element, in addition to oversight, coercion and deception that has been set out in Article 1321 of the Civil Code. It is therefore necessary to be examined how the relationship between the abuse of state as the factor that causes the will deform against the abuse of contracts and how to position the state as a factor that causes defects will fill the void in the legal system of contract law in Indonesia. The results showed that the state of relationship abuse as factors that led to the agreement will deform, relevant because the agreement occur with the agreement, and to the agreed required the conformity of the will of the parties. For that agreement became the basis for the validity of the contract. But with the misuse of state in the contract raises the contract it becomes irrevocable, because conformity of his will are not met, while the position of the abuse of the state as the factor that causes a defect will in fill the legal vacuum in the system of contract law in Indonesia, it is very important, where in addition there is no setting in Indonesia, also the case in practice. The parties to a contract are often cornered by the interests of one party, so that the opposing party gives consent with full conviction, because it does not have the bargaining power is balanced, often one of the parties has a weak bargaining position, caused by the influence of the economic position and psychiatric one parties, so we need government intervention to oversee the implementation of the freedom of contract in practice, and making rules coercive. Keywords: Abuse of state; Disability Will; Contracts

The civil standard of proof—what is it, actually?

Unlike common law, Continental European civil law does not strictly distinguish between the standards of proof applicable in civil and criminal matters, respectively. In civil law countries such as Germany and Switzerland, judges are supposed to use the same (high) standard of ‘full conviction’ in both criminal and civil cases. This study is the first to look at the standard of proof actually used by judges and judicial clerks in a civil law country (Switzerland). It is shown that the standard actually used differs from the one normatively prescribed. No difference between the estimated decision threshold for members of the courts and members of the general population is found. The results suggest that the standard of proof actually employed by judges of a civil law system is not much different from the common law’s ‘preponderance of the evidence’ standard, despite the doctrinal insistence to the contrary.

과산화수소 정량을 위한 장미조직 함유 바이오센서의 전기화학 속도론적 고찰

흑연가루의 결합재로 클로로술폰화 폴리에틸렌 고무용액을, 매개체로 ferrocene을 사용하여 장미조직을 고정한 과산화수소 정량 바이오센서를 제작하였다. 실험 전극전위 영역에서 보여준 Hanes-Woolf 도시의 선형성은 기질의 환원이 장미 과산화효소의 촉매력에 의한 것임을 보여 주었다. 또 얻어진 10개 이상의 전기화학 파라미터들은 전극이 정량적으로 성능을 발휘하고 있음을 입증하였다. 이런 사실들은 효소전극의 실용화를 위하여 장미조직이 상업용 과산화효소를 대치하여 사용될 수 있음을 확신시켜 주는 것이었다. Using a chlorosulphonated polyethylene rubber solution for a binder of graphite powder and ferrocene for a mediator, a rose leaf tissue-embedded biosensor was built. Linearity on the Hanes-Woolf plot showed the reduction of the substrate was attained through the catalytic power of the rose peroxidase in the experimental range of electrode potential. Furthermore, 10 or more electrochemical parameters demonstrated that the electrode exerts its sensing ability quantitatively. The foregoing gave the full conviction that rose tissue can be used in place of the currently marketed enzyme for the practical use of enzyme electrode.

How Mathematicians Obtain Conviction: Implications for Mathematics Instruction and Research on Epistemic Cognition

The received view of mathematical practice is that mathematicians gain certainty in mathematical assertions by deductive evidence rather than empirical or authoritarian evidence. This assumption has influenced mathematics instruction where students are expected to justify assertions with deductive arguments rather than by checking the assertion with specific examples or appealing to authorities. In this article, we argue that the received view about mathematical practice is too simplistic; some mathematicians sometimes gain high levels of conviction with empirical or authoritarian evidence and sometimes do not gain full conviction from the proofs that they read. We discuss what implications this might have, both for mathematics instruction and theories of epistemic cognition.

Eighteenth-Century Coffee-House Culture ed. by Markman Ellis

75 most emphatically not, in spite of what Mr. Gottlieb says, an Englishman. Neil Guthrie Trinity College University of Toronto Eighteenth-Century Coffee-House Culture , ed. Markman Ellis. 4 Volumes. London: Pickering & Chatto, 2006. Pp. xlix ⫹ 424; xiii ⫹ 429; xii ⫹ 395; xii ⫹ 471. $595. Mr. Ellis has done a magnificent job of collecting, ordering, introducing, and annotating these four volumes; it is one of the few such collections now emerging from presses with the rapidity of openings of neighborhood Starbucks of which one can say with full conviction: this is worth the price. The four volumes are divided by period and type: I. Restoration Satire; II. Eighteenth-Century Satire; III. Drama; and IV. Science and History Writing. Each volume is prefaced by a short but useful Introduction; and the entire collection has a highly informative overview in its ‘‘General Introduction,’’ one of the most cogent and useful discussions of any topic in the eighteenth century that I have read in quite a while. Each separate text (sixty-nine in all) is introduced by several paragraphs establishing the context, offering antecedents and generic considerations, and providing bibliographical details (title pages and illustrations are also in facsimile, along with the texts). Each text is accompanied with an informative set of back notes. Volume IV contains an index to the entire collection. The reproduced pages are crisp and clear, the paper is of high quality. The ‘‘General Introduction’’ is particularly interested in reexamining the prevelant notion (inherited from the nineteenth century) that coffeehouses were institutions of ‘‘new egalitarian practices of discussion and conversation ,’’ a view underpinning the modern notion of public spaces for the free and open discussion among all classes of the ideas that would lead to democratic cultures . Mr. Ellis traces this notion to the American sociologist Hans Speier (1950), and then to Habermas’s The Structural Transformation of the Public Sphere (1962, trans. into English, 1989). For Speier, the intent was to contrast English and German society, in order to ‘‘retrain’’ postwar Germany in the virtues of democracy; the lack of coffeehouses in Germany, he argued, was a good indication of why it ended up a fascist state. Habermas, on the other hand, found traces of a coffeehouse culture in Germany, and hence a basis for hope that a democratic culture was not totally un-Germanic. For both, the coffeehouse was a public space, but Mr. Ellis notes that Habermas in particular was more interested in the ‘‘idea’’ than in historical accuracy; in fact, he based his view of the coffeehouse culture on the work of Leslie Stephen and George Macaulay Trevelyan, ‘‘nostalgic accounts . . . of the civilised values of the reign of Queen Anne.’’ They, in turn, had relied on Thomas Babington Macaulay ’s Whig mythology, which had transformed the ‘‘eighteenth-century coffee -house into a kind of pastoral, a golden age of communicative rationality .’’ Mr. Ellis notes that the texts in his collection show this notion to be inaccurate : ‘‘the coffee-house was equally the home of sedition, sectarian strife, domestic spies, incendiary rhetoric, dissension and discord.’’ In his Introduction to ‘‘Restoration 76 Satire,’’ Mr. Ellis notices the rise of the coffeehouse during the Interregnum, and hence the restored King’s dubiety about the institution. He warns us, however , that the texts he has gathered are of better use as a contribution to the history of ideas than for providing a material history of the coffeehouse. The satires, he observes, are ‘‘almost entirely hostile to the new forms of sociability and manners associated with the coffeehouse ’’; they were written by and large by Tory sympathizers, who found these meeting places filled with ‘‘sedition and anti-court sentiment, and after the rise of party in the late 1670s, with the Whig political interest.’’ Fortunately, perhaps, not all the texts are political—the spirit of Restoration bawdy lives in a piece like the anonymous ‘‘Women’s Petition Against Coffee . Representing to publick consideration the grand inconveniencies accruing to their SEX from the excessive use of that drying, enfeebling LIQUOR. Presented to the Right Honorable the keepers of the liberty of VENUS’’ (1764), in which we learn that ‘‘the continual sipping of this pittiful drink is enough to bewitch Men of two...

Re-Reading Reading

When I reflected on President Bush ending his speech on the fiftieth anniversary of the bombing of Pearl Harbor what I could only assume to be an aside, America, the greatest country the world has ever seen, I couldn't help musing on two possible but contradictory readings or interpretations of that comment. Some would no doubt read it as patriotic while others would condemn it as jingoistic or chauvinistic. Wildly different readings of the videotape of the police bashing of Rodney King sparked riots and disorder in Los Angeles earlier this year. While millions throughout the country protested that the videotape evidence was so clear that it would not have been possible to acquit the police officers, the jurors maintained that their interpretation of the events shown on the videotape was made with full conviction.

Caution: Children Watching Television

Last year, Komsomol'skaia pravda [the newspaper of the Communist Youth League] published articles under the general heading Two Views of One Problem. L. Natesova, an elementary school teacher, declared with full conviction: Television offers a wealth of opportunity for child-rearing, for the comprehensive development of the child's personality. children meet with writers, artists, scholars, make interesting voyages to different corners of the world. … All you have to do is mention television, she writes, and every first-grader comes alive, even those who are always silent. As it turns out, many of them are ready to watch television day night.