Responsible Procedure Research Articles

CORPORATE TAX MANAGEMENT AND ITS IMPORTANCE IN MODERN BUSINESS

Besik Bauchadze 
 E-mail: Besik.bauchadze@bsu.edu.ge 
 Associate Professor, Batumi Shota Rustaveli State University 
 Batumi, Georgia
 https://orcid.org/0000-0001-7458-2734
 
 Abstract. The purpose of the article is to investigate and determine the importance of corporate (business) tax planning, tax accounting analysis, tax policy development and implementation process in modern business. In the conditions of the market economy, the formulation of tax planning tasks between economic subjects and the state, the structure of tax relations, is quite complicated. Therefore, special requirements are placed on the tax management process. Major decisions are never made without the influence of taxes and their management. It becomes clear that it is necessary to introduce a mechanism for managing tax costs that can reduce the negative consequences of a high tax burden on an organization. In modern conditions, the calculation and payment of taxes is a rather difficult and responsible procedure, in addition to the costs of paying taxes, enterprise owners are also forced to spend significant amounts of money on the development and implementation of corporate tax policy.

Fatwa Issuance in the Islamic Law: The Specific of Implementation under the Conditions of the Chechen Republic (History and Modernity)

The scientific article is devoted to the analysis of fatwa-issuance procedure, characteristic of the Muslim legal system. The article also provides the concept of fatwa and the requirements for the status of a fatwa-issuer. The scientific analysis is based on the Holy Quran and the Sunnah of the Prophet Muhammad (peace and blessings be upon him), as well as the basic four religious and legal schools of Islamic fiqh (madhhabs). In addition, the fatwa-issuing activity in the conditions of historical Chechnya is considered on the example of qadi’s theological activity from Shalinsky district, Sheikh Sugaip-mullah. Areligious figure who issues a fatwa must comply with a number of conditions and requirements. In conclusion, the article notes that issuing fatwa (fatwa-issuance) is a very serious and responsible procedure and mission that must be carried out based on the fundamental sources of the Muslim law and the achievements of the religious and the legal schools (madhhabs). A person who issues a fatwa (fatwa issuer) must meet very high standards. Ignorance, and especially in religious matters, gives seeds producing sprouts of confusion and ignorance (fitnah).

Comparison of Deconfliction Responsibility Procedures for Adjacent En-Route Sectors in NextGen Separation Assurance

The subject of the current research is a Next Generation Air Transportation System (NextGen) concept that involves automation-assisted separation assurance within the high altitude (at or above 29,000 feet) en route environment. The concept is designed to enable controllers to provide both safe and efficient air traffic services at much higher traffic densities than today. The presented research addressed the question of how responsibility should be handled for the resolution of a conflict that is predicted to occur in a sector other than where it was detected. Two possibilities, namely a De-Conflicting AirPlanes procedure (DCAP) versus a De-Conflicting AirSpace procedure (DCAS) were examined with recently retired controllers under human-in-the-loop simulations with scripted aircraft conflicts. Results showed that controllers preferred DCAS, in which they took less time to resolve conflicts and experienced less coordination with one another. However, the results did not yield significant differences among other plane performance metrics between DCAP and DCAS. The present analyses indicated that controllers are capable of meeting demands of NextGen with ownership/coordination procedures (e.g. DCAP.) similar to today. However, allowing separation assurance responsibilities to extend more seamlessly across sector boundaries (e.g. DCAS) could evidently be more agreeable for them.

Waiting for urgent procedures on the weekend among emergently hospitalized patients

Purpose Many hospital departments tend to have lower staffing levels on weekends. We evaluated the use of selected urgent procedures for emergently hospitalized patients and measured the time until procedure based upon the day of hospital admission. Methods We analyzed all acute care admissions from all 190 emergency departments in Ontario, Canada, between 1988 and 1997. We selected patients (n = 126,754) who underwent one of six prespecified procedures as their most responsible procedure: fiberoptic bronchoscopy, esophageal gastroduodenoscopy, magnetic resonance imaging, echocardiography, ventilation-perfusion scanning, or coronary angiography. We noted each patient's day of procedure and day of hospital admission. For waits of less than 8 days, we analyzed the time to procedure based upon the day of admission. Results Only 5% (n = 5903) of the urgent procedures were performed on the weekend. Of the six selected procedures, coronary angiography showed the most skewed pattern of performance (1.5% performed on the weekend) and esophageal gastroduodenoscopy showed the least skewed pattern (8% performed on the weekend). Patients admitted on Fridays or Saturdays had the longest waits for procedures. For all six procedures, patients with relatively longer waits had relatively longer total in-hospital stays ( P <0.001 for each). Conclusion Relatively few urgent procedures are performed in emergently hospitalized patients on the weekend, suggesting that greater attention to weekend care might result in more timely interventions and shorter lengths of stay.

Psychosocial Intervention

To the Editor.— Barry Zuckerman's commentary1 on family history and psychosocial intervention which appeared in the May 1991 issue of Pediatrics deserves the attention of every practicing pediatrician. Inquiring about mental health problems in the family history and guiding the affected family to help is a worthwhile approach to prevention of further disability. In a similar vein, The National Consortium for Child and Adolescent Mental Health Services, of which the American Academy of Pediatrics is a member, recently issued the following position statement: Responsible procedure in treatment, admission and discharge of hospitalized adult psychiatric patients is to record if there are children in the home, and, if so, to inquire about their mental, developmental and health status.