Passive Party Research Articles

The child as a party to tax proceedings

There are two categories of entities in legal-tax relationships. These include tax authorities, the active party in the legal-tax relationship, and taxpayers, the passive party in the legal-tax relationship. While there is no ambiguity in identifying and defining the rights and obligations of tax authorities, this issue can become more complex concerning the taxpayer. Especially when it comes to taxpayers who are natural persons and have not attained the age of majority. It should be noted that the attendance of minors in economic events, such as advertisements or competitions, is becoming increasingly significant. Minors often become parties to donation agreements, leading to the acquisition of certain assets. It is essential to mention that each of these events, if associated with income generation, results in the emergence of tax liability. This necessitates accurately determining the liability and initiating tax proceedings if the relevant factual conditions are present. This article seeks to answer whether a child can be a party to tax proceedings and what rights they have in this respect. To explore this issue, the definitional scope of the term 'child' was first outlined, followed by examining their legal-tax capacity and, ultimately, considering the child as a party to tax proceedings.

A Bi-Level Optimal Scheduling Strategy for Microgrids for Temperature-Controlled Capacity and Time-Shifted Capacity, Considering Customer Satisfaction

Since microgrids can effectively integrate renewable energy, energy storage devices, and controllable loads, this advantage promotes the rapid development and application of microgrid technology. However, with the high proportion of renewable energy access, only considering how energy is optimally distributed in microgrids can no longer meet the actual demand. How to aggregate user-side controllable loads to form regulation resources has become a research hotspot, and the users, as a passive party in the load scheduling process, should also be an important consideration in their perception of the use of electricity. First, a control model for temperature-controlled loads and a time-shift model for time-shiftable loads are developed. Then, the comprehensive electricity satisfaction model of users is established, and the two-layer optimal scheduling model of microgrids considering users’ satisfaction is proposed, with users as the upper layer and microgrids as the lower layer, and the two-layer model is transformed into a single-layer model according to the KKT condition for solving. Finally, the effect of the weighting factor for satisfaction on the economy is discussed through the analysis of examples, which verifies the effectiveness of the two-layer model.

Practical Feature Inference Attack in Vertical Federated Learning During Prediction in Artificial Internet of Things

The emergence of edge computing guarantees the combination of the Internet of Things (IoT) and artificial intelligence (AI). The vertical federated learning (VFL) framework, usually deployed by split learning, can analyze and integrate information on different features collected by different terminals in the IoT. The complete model is divided into a top model and multiple bottom models in a specific middle layer. Each passive party as a terminal with certain features owns a bottom model, and an active party as an edge server with labels holds the top model. Feature inference attack aims to infer the party’s features from the model predictions during prediction in VFL. Existing attacks considered the adversary an active party under the white-box or black-box model. However, an attacker usually is a passive party in practice because terminals are more vulnerable than edge servers. Therefore, this paper discusses a practical feature inference attack in VFL during prediction in IoT under this setting. We design an adversary builds an inference model to minimize the distance between the predictions from the inferred features and target features. Because the information on the top model and other bottom models is unknown, the adversary cannot directly train the inference model. Therefore, we utilize the zeroth-order gradient estimation method to calculate the parameters’ gradients to train the inference model. Experimental results demonstrate that the performance of our attack is comparable to that of the white-box attacks while retaining apparent advantages over the existing black-box attacks.

Networks, interconnectedness, and interbank information asymmetry

We explore interconnectedness in the interbank overnight lending market and propose the liquidity network and the urgent borrower network which capture the urgency to trade. The liquidity network connects the initiating party in a trade to the passive party, while the urgent borrower network connects passive sellers (lenders) to urgent buyers (borrowers). Along with the buyer/seller trading network, we show these networks complement each other, revealing valuable information that improves short-term forecasts of soft and hard information and country-specific yield spreads. Connectivity increases in these networks during raises volatility and boosts volume, revealing the dual nature of interconnectedness—too much interconnectedness may increase systemic risk, but too little may impede market functioning.

Czy dłużnikom żyje się dzisiaj lepiej niż żyło im się za PRL? Uwagi na tle zmian przepisów Kodeksu postępowania cywilnego dotyczących przedmiotowych ograniczeń egzekucji

The paper aims to show what changes have taken place in the Polish civil procedure with regard to the so-called subjective limitations on judicial enforcement, and how these changes have affected the way enforcement proceedings are conducted and how they affected the passive party to the enforcement proceedings – the debtor. The paper presents the origin of the introduction of subjective limitations on judicial enforcement to the Polish civil procedure, which occurred in 1932 within the scope of the Ordinance of the President of the Republic of Poland of 27 October 1932 – the Law on Judicial Enforcement Proceedings, and then discusses the evolution of these regulations that took place during the existence of the People's Republic of Poland. In the final part of the paper the historical legal status is compared with the currently binding provisions, which made it possible to formulate conclusions allowing for an answer to the question raised in the title of the paper. The analysis takes into account the arguments of a structural nature, which made it possible to formulate a thesis that the scope of the enforcement limitations in question has significantly increased since 1932, and a certain “inflation” of the provisions in question results from the progressing development of the level of social life. Sources which made it possible to answer the question posed in the title of this article include the materials of the Codification Commission of the Second Polish Republic, commentaries to the Code of Civil Procedure of 1930, commentaries to the Code of Civil Procedure of 1964, jurisprudence of the Supreme Court and other materials such as scientific monographs or scientific articles on enforcement proceedings and the subject limitations of judicial enforcement.

Philosophical Overview of the Relationship between Budget Users and the State General Treasurer in the Management of Financial State (Indonesia Experience)

Legislation on state financial management is a legal form of state financial management that a rationale. Understanding the philosophical basis of the rationale will provide strengthening of understanding of the relevant laws and regulations and authority and responsibilities to the Budget User and the State General Treasurer. This study aims to find out the rationale used in state financial management, especially related to the authority and division of responsibility between the Budget User and the State General Treasurer in the state financial management. This research uses descriptive qualitative method with library research and cotent analysis technique with normative juridical approach . The results found that the Budget User and the State General Treasurer had an equal standing under the President. Both are packaged in check and balance relationships to protect the country's finances from arbitrary actions by certain parties. Philosophically, the Budget User is a party that has a budget so that it gets authority in planning the budget, implementing the budget, testing the bill, ordering payments, and accounting for the implementation of the budget. Budget Users become active parties in the implementation of the budget. Meanwhile, the State General Treasurer becomes a passive party, i.e. only carrying out payment duties in accordance with the pay orders issued by the Budget User. The Budget User becomes the party formally and materially responsible for the pay order issued, while the State General Treasurer is formally responsible for the payment.

Liquidity Networks, Interconnectedness, and Interbank Information Asymmetry

<ns2:p>Network analysis has demonstrated that interconnectedness among market participants results in spillovers, amplifies or absorbs shocks, and creates other nonlinear effects that ultimately affect market health. In this paper, we propose a new directed network construct, the liquidity network, to capture the urgency to trade by connecting the initiating party in a trade to the passive party. Alongside the conventional trading network connecting sellers to buyers, we show both network types complement each other: Liquidity networks reveal valuable information, particularly when information asymmetry in the market is high, and provide a more comprehensive characterization of interconnectivity in the overnight-lending market.</ns2:p>

Price Discovery in the U.S. Treasury Cash Market: On Principal Trading Firms and Dealers

<ns3:p>We explore the following question: does the trading activity of registered dealers on Treasury interdealer broker (IDB) platforms differ from that of principal trading firms (PTF), and if so, how and to what effect on market liquidity? To do so, we use a novel dataset that combines Treasury cash transaction reports from FINRA’s Trade Reporting and Compliance Engine (TRACE) and publicly available limit order book data from BrokerTec. We find that trades conducted in a limit order book setting have high permanent price impact when a PTF is the passive party, playing the role of liquidity provider. Conversely, we find that dealer trades have higher price impact when the dealer is the aggressive party, playing the role of liquidity taker. Trades in which multiple firms (whether dealers or PTFs) participate on one or both sides, however, have relatively low price impact. We interpret these results in light of theoretical models suggesting that traders with only a “small” informational advantage prefer to use (passive) limit orders, while traders with a comparatively large informational advantage prefer to use (aggressive) market orders. We also analyze the events that occurred in Treasury markets in March 2020, during the onset of the COVID-19 pandemic.</ns3:p>

Between Conspiracy Beliefs, Ingroup Bias, and System Justification: How People Use Defense Strategies to Cope With the Threat of COVID-19.

The current situation around coronavirus disease 2019 (COVID-19) portrays a threat to us in several ways: It imposes uncertainty and a lack of control and reminds us of our own mortality. People around the world have reacted to these threats in seemingly unrelated ways: From stockpiling yeast and toilet paper to favoring nationalist ideas or endorsing conspiratorial beliefs. According to the General Process Model of Threat and Defense, the confrontation with a threat – a discrepant experience – makes humans react with both proximal and distal threat responses. While the proximal response manifests in behavioral inhibition that leads to heightened anxious arousal and vigilance, distal responses seek to lower behavioral inhibition and the associated state of anxiety and vigilance through engaging in distal defenses. In the present research, we propose that the reactions to COVID-19 may represent distal defense strategies to the pandemic and, therefore, can be explained and forecasted by the model. Thus, we hypothesized increased perceived COVID-19 threat to lead to a proximal threat response in the form of heightened behavioral inhibition. This, in return, should enhance the use of distal defenses (i.e., several ingroup biases, system justification, and conspiratorial beliefs) overlapping with the reactions observed as a response to COVID-19. This hypothesized mediated effect of increased perceived COVID-19 threat on distal defenses was tested in two preregistered studies: In Study 1 (N = 358), results showed perceived COVID-19 threat to be related to behavioral inhibition and, in turn, to be associated with increased distal defenses (i.e., higher entitativity, control restoration motivation, passive party support). In Study 2 (N = 348), we manipulated COVID-19 threat salience and found results suggesting the distal defenses of ingroup entitativity, system justification, and conspiratorial beliefs to be mediated by the proximal threat response. The results of the present research hint toward a common mechanism through which the seemingly unrelated reactions to COVID-19 can be explained. The results might help to predict future behavior during the COVID-19 pandemic and to design measures to counteract the detrimental effects of the pandemic.

Access to a Lawyer in Proceedings for Minor Offences Under Polish and European Union Law

The Article deals with the opportunity for a suspected person and the passive party in the proceedings for offences to exercise the right of access to a lawyer and the right of legal counsel. The aim of the article is to provide a comparative legal analysis of the provisions of the Code of Procedure in Minor Offences against the background of the EU guarantees under Directives 2013/48/EU and 2016/1919/EU. Directive 2013/48/EU deals with one of the two aspects of the aforementioned right: namely the right of access to a lawyer for suspects and accused persons in criminal proceedings, while the right to legal aid and to state-guaranteed legal assistance in certain circumstances is regulated by Directive 2016/1919/EU.

Bartenders and Customers’ Interactions. Influence on Sexual Assaults in Nightlife

Nightlife establishments are meeting points for what the scientific literature has called “hookups” or “one-night stands”—that is, uncommitted sexual relationships that can sometimes result in unwanted or even violent experiences. The scientific literature has identified that sexual assault has usually been connected with alcohol abuse. Other studies have found that nightlife staff can be an active or passive party to violent events (sexual or otherwise), especially bouncers. However, less attention has been paid to bartenders, and their involvement in such events has not been analyzed in depth. This article presents an exploration of how some male bartenders interact with some male customers in the nightlife context to promote sexual relationships and how their interactions might influence possible sexual assault situations. The results of this study shed light on and help us to understand why sexual assault occurs in these spaces.

FORMATION OF INDICATORS SYSTEM OF EVALUATION OF ENTERPRISES ACTIVITY AS PROCESS OF THEIR INTERACTION WITH INTERESTED PARTIES

It is considered the activity of enterprises taking into account their socio and economic interaction with the internal and external environment, each of which can be considered as an active or passive interested party. It should be noted that each party has its own goals, which are mostly non-compliant with each other. It is emphasized that enterprises as the main element of socio-economic interaction, create the economic basis of innovative transformations of operational basis, social progress of society and the preservation and reproduction of ecosystem. At the same time, the positioning of enterprises in the environment of functioning as responsible economic entities directly or indirectly affects the results of their production and economic activity.It has been analyzed the dynamics of socio-economic development of Ukraine for last ten years by the values of generalized indicators, in particular, indicators of living standards of population, perceptions of corruption, economic freedom, the shadow economy and the impact of enterprises on the ecosystem. It was investigated the indicators of social responsibility of some profitable enterprises in Lviv region and it was found that operation of the disparate indicators of standard statistical reporting of enterprises does not allow to establish an objective integral estimation of the results of their activity as a process of interaction with the interested parties.It is noted that the assessment of the socio-economic interaction of enterprises with interested parties should be based on the system of hierarchically organized, interrelated, independent and non-contradictory indicators. It is described the basic system requirements for the structure of indicators. The basic functions of the system of indicators are specified: transformative, normative, monitoring, analytical and regulatory. It is recommended to adhere to the principles of completeness, diversity, optimality and flexibility when constructing a system of indicators.It is developed the structure of the enterprise performance evaluation system, which consists of three groups of indicators (interaction with internal and external environment), which includes nine subgroups and fifteen aggregated baseline indicators. It is substantiated the expediency of inclusion into the index system the efficiency indicators of use of natural resources, energy efficiency of operational activity, renewal of resources, waste utilization, motivation of labor and personnel development, satisfaction of consumers' needs, social and economic development of the regional community, and the effectiveness of functioning the information and communication technologies. It is emphasized the necessity of synchronization of indicators of management and accounting, standard statistical reporting with the system of enterprise activity evaluation.

La investigación formativa y la didáctica para la enseñanza y el aprendizaje del mercadeo

Objetivo: identificar y describir la importancia de la investigación formativa y el uso de la didáctica para fortalecer el proceso de enseñanza-aprendizaje del mercadeo como asignatura en la educación superior.
 Metodología: se realizó un estudio descriptivo de enfoque cualitativo a través de una revisión documental y el desarrollo de dos filtros de información con base en dos criterios establecidos por los autores de esta investigación: relevancia del texto sobre las categorías de análisis y proporcionalidad en la distribución de los textos en dichas categorías.
 Resultados: el mercadeo actualmente se enseña de diferentes maneras, pero se resaltan dos primordialmente: a) las que posicionan al docente como actor activo del proceso formativo y, al estudiante como actor pasivo, quien solamente se dedica a recibir información; y b) el enfoque hacia la equidad entre la enseñanza y el aprendizaje para que tanto el maestro como el estudiante se conviertan en elementos activos del proceso.
 Conclusiones: el mercadeo se debe enseñar-aprender usando tecnologías de la información y la investigación formativa y tratando de simular situaciones reales provistas por el sector empresarial.

Developing CSR in retail–supplier relationships: a stakeholder interaction approach

The purpose of this research is to explore how a stakeholder interaction perspective can add to the understanding of the dynamics of the process of corporate social responsibility (CSR) development in retail buyer–supplier relationships. Firstly, we find that interaction with suppliers and other stakeholders seems to have a pivotal role in the development towards sustainable retail supply chains. Secondly, and by addressing the phases of initiation, implementation and maturation of CSR development, we find that the role and intensity of interaction in stakeholder interaction changes over time and that the salience of particular stakeholders can be pivotal in the phases of the process of CSR development. Thirdly, we find that there is not necessarily one active and one passive party in the stakeholder interaction. Although suppliers in developing countries are typically asked to follow codes of conducts of retailers, suppliers are also acting and taking initiatives, and organizing themselves to better meet the demands on CSR.

„Osoba podejrzana”, „podejrzany” i „oskarżony” w polskim procesie karnym – zakres pojęciowy

The subject of this article is nomenclatural interpretation of the notions of “a person of interest”, “a suspect” and “a defendant” in Polish Code of Criminal Procedure – the parties in criminal proceedings who are suspected of committing a crime or who are charged with a crime. The article discusses the legal definitions of the word “suspect” according to Article 71 § 1 of the Code of Criminal Procedure (i.e. a person against whom a statement of objections has been issued and a person who has been charged on the grounds of examination of the person in question as a suspect) as well as the word “defendant” according to Article 71 § 2 and 3 of the Code of Criminal Procedure (sensu stricto and sensu largo). Moreover, the article provides an overview of the available definitions of “a suspect” and “a person of interest” – parties named directly in the Code of Criminal Procedure. In addition to that, the article discusses the notion of “actual suspect” (whose definition and understanding varies in the doctrine), which emerged from the previously effective Code of Criminal Procedure. The article analyses the legal standing of such an “actual suspect” in the context of Article 233 § 1a of the Criminal Code (a regulation which is considered potentially unconstitutional). While discussing the figure of the “suspect”, the author analyzes terms such as “issuing” and “preparation” – in connection with Article 71 § 1 and 313 § 1 of the Criminal Code and the lack of agreement within the discipline regarding the precise time at which the statement of objections has been issued (which is connected with obtaining the position of the passive party to proceedings in criminal procedure).Moreover, the article discusses in some detail the legal standing of a person against which a motion has been presented, according to Article 354 of the Code of Criminal Procedure, regarding the discontinuation of proceedings and issuing preventive measures protecting the person of an insane perpetrator – in the context of nomenclature.

Types of party members and their implications: Results from a survey of Portuguese party members

Scholars have emphasized the decline of party membership and a decrease in party activism. Yet these general patterns hide a diversity of party members with distinct profiles, attitudes and behavior. Using Portugal as a case study, this article examines the heterogeneity of party members based on the different motivations for joining the party and distinct levels of involvement. The findings support previous typologies that distinguished between more activist versus more passive party members. The results also suggest that different party types present a distinct proportion of the two types of affiliates. In addition, these two types of members display distinct levels of ideological congruence with the party.

Enforcing Judgments Through Garnishee Proceedings in Nigeria - Crossing the Hurdle of Inconsistent Decisions

Every man is entitled to the fruit of his labour, so goes the common saying. In legal parlance, this translates to the trite principle that the court has a duty to ensure that a successful litigant reaps the fruits of his successful litigation. As a result, where a judgment debtor fails to comply with the terms of a judgment, the judgment creditor is entitled to enforce such judgment by adopting a suitable procedure depending on the nature of the judgment. For money judgments, the garnishee proceeding comes in handy and is usually the favoured option by a judgment creditor. By this, a judgment creditor (garnishor) can obtain an order of the court attaching some money in the hands of a third party (garnishee) which belongs to the judgment debtor. Such order compels the garnishee to pay over such funds to the garnishor to satisfy the judgment debtor's indebtedness. As simple as the garnishee proceeding is, views are sharply divided on whether the judgment debtor is a necessary party in garnishee proceedings or merely a nominal party or passive party in the proceedings. The question of whether a garnishee proceeding is a separate mode of enforcement of judgment such that the existence of an application for stay of execution of the judgment would not prevent a garnishor from seeking to enforce the judgment by garnishee proceedings provides another dimension to the divergence of views. This paper highlights the fundamentals of garnishee proceedings in Nigeria and sets out in a concise fashion the different views on this subject. It is the writer's view that a judgment debtor should be regarded as a necessary party to garnishee procceedings because it principally serves the interest of justice, among other reasons. The writer also suggests pragmatic approach to dealing with the existing contradictions in case law.

The moral dimension of politicized identity: Exploring identity content during the 2012 Presidential Elections in the USA.

It is well known that politicized identities are especially good predictors of collective action, but very little is known about what these identities are. We propose that moral identity content plays a central role in politicized identities. We examined this among (un)politicized Americans in the 2012 US Presidential Elections. In a longitudinal community sample of US citizens (N=760), we tracked personal (i.e., unique) and politicized (i.e., party activist) identity content: before, during, and after the election. We compared identity content of individuals who self-labelled as politicized (i.e., active party promoters) or unpoliticized (i.e., passive party supporters): (1) Democrats (n=69) longitudinally and (2) Republicans (n=69) cross-sectionally to examine three hypotheses: Moral identity content (e.g., trustworthy) would be more prominent in politicized (vs. unpoliticized) identities (H1); moral identity content overlapping politicized and personal identities predict seeing the self as politicized (H2) and engaging in party activism (H3). Results largely supported H1 and H2, but only weakly supported H3. We conclude that politicized identities are moralized identities that have a self-evaluative, but not strongly action-motivation, function. We discuss the implications of our findings and method for politicization research.

'I don't want to cause any trouble': the attitudes of hospital patients towards patient empowerment strategies to reduce healthcare-acquired infections.

Patients have, traditionally, been assumed to be the passive party in the healthcare-associated infections equation, with relatively little research focused on the patients' perspective. This study aimed to explore the attitudes of hospital patients towards patient empowerment as one of the key components of patient engagement. Semi-structured interviews were undertaken with surgical patients from a major public hospital in Sydney, Australia. While participants acknowledged that patients could play a role in preventing infections while in hospital, that role was largely associated with maintaining their own personal hygiene. No reference was made to patients interacting with staff members. Some participants said that they would feel comfortable and happy to engage with staff, while others voiced concerns. Some about not wanting to 'cause trouble or start fires' and therefore would not tell staff members to perform hand hygiene. Some participants articulated a fear that their care may be negatively affected if they directly engaged or confronted clinicians about their behaviours. We found that patient engagement remains an underused method of preventing healthcare-associated infections, and the deep-seated public fears about individual vulnerabilities still need to be addressed.

Slash Manips: Remixing Popular Media with Gay Pornography

Slash Manips: Remixing Popular Media with Gay Pornography