State Objectives Research Articles

Taxable Business Income in Palestine: Tax Treatment in Palestine for Depreciation Expense for Assets vs. Accounting Treatment According to International Accounting Standards

Accounting is the source of information that any facility's relevant body requires in order to make economic judgments because it arranges the facility's financial reports regularly. The administration, for example, benefits from financial accounting findings because it uses them to plan, direct, and supervise financial operations. Additionally, it oversees and decides on the affairs of lenders, investors, governmental organizations, and scientific research institutions [3] There is a need for unified accounting standards to govern measuring and releasing information whenever financial reports are made in the age of globalization, the expansion of global marketplaces, and the beginning of the industrial revolution. Beneficiaries will be able to quickly compare them to assess and evaluate financial reports and make the most accurate decisions. In 1973, the International Accounting Standards Committee (IASC) issued the first international standards, the International Accounting Standards (IAS). They also wanted to make global business comparisons easier, increase transparency, and restore faith in financial reports. Later, the International Financial Reporting Standards (IFRS) replaced the International Accounting Standards (IAS) [9]. Moreover, the primary goals of commercial accounting and taxation are not the same. The former requires a straightforward representation of the actual data because it involves gathering information to monitor and make decisions; the latter—even though its primary goal is to increase revenue is frequently employed as a tool for the state's economic and social objectives [16]. The taxation reconciliation process often begins with the financial report's 'net income before taxation', unless there are special purpose financial reports that directly result in 'net [taxable] income'. Subsequently, this value is modified by a range of factors to provide 'net income' [6]. Net profit prepared according to international accounting standards, amending reports based on the approved income tax act to account for any liabilities in Palestine. The purpose of the research is to identify issues in the computation of taxable income in Palestine about which assessors and taxpayers have different opinions in Calculating the issue of depreciation assets and what is tax-recognized and what is not tax-accepted.

Measuring Readiness to Welcome a Golden Indonesia (2045): Analysis of the Implementation of Pancasila Economics and its Legal Umbrella

A factor that can support the accomplishment of the Indonesian state's objectives is the economic application of Pancasila. From Mohammad Hatta's worldview, the Pancasila economy is a force that can support the accomplishment of national objectives. To attain national objectives, create a modern, wealthy, and prosperous Indonesia. Normative legal research is what this study is. According to the research, cooperatives have Pancasila economic values and are vital to the country's economy. A more appropriate reflection of the family-based and Pancasila-based economic system model of economic law development can be seen in creating cooperatives to address issues that provide difficulty for foreign investment. In order to fulfill the dream of Indonesia's golden years, it can significantly influence the country's economic growth in 2045.

Foreign experience of digitalization of public services

The article examines the foreign experience of digitalization of public services. The object of the study is social relations that are formed in the field of providing electronic public services in developed countries. The subject of the study is Ukrainian and international legal norms regulating relations in the field of providing electronic public services. The specificity of the selected objects and the subject of research determine the methodological basis. To achieve the goal and solve the set tasks, general scientific methods of cognition were used: induction and deduction, the method of analysis and synthesis, abstraction, system-structural approach, historical and logical methods, special legal methods: formal-legal, comparative-legal, system-structural and system-functional. The essence of the state and its social purpose are decisive in determining the direction of the state's activities, its goals and objectives in the field of providing public services using digital technologies. It was determined that the introduction of digital platforms and services allows systematizing and optimizing the processes of providing public services, shortening the terms of providing services and improving the quality of their provision. The main areas of activity of the authorities of the countries of the European Union - Malta, Estonia, Luxembourg, Sweden, Austria, Latvia, Finland, the Netherlands, Ireland, Portugal, Denmark, the Federal Republic of Germany, Spain - are indicated, aimed at the implementation of digital technologies in public administration, including regarding the provision of state (administrative) services. The positive and negative aspects of the provision of state (administrative) services with the help of end-to-end technologies of interaction of service providers and information and communication technologies are indicated. The measures that should be implemented by Ukraine in order to optimize and convert public services into digital form are outlined. Further research should be directed to the study of the functioning of digital platforms as a technological infrastructure for the provision of digital services.

Navigating Regional Regulatory Changes in Indonesia: An In-Depth Analysis of Post-Amendment Implementation of Law Number 12 of 2011 on Legislation Formation

In the context of Indonesia as a State of Law, the imperative role of the rule of law cannot be overstated in realizing the state's objectives. The formulation of Legislative Regulations, essential for upholding the rule of law, necessitates meticulous consideration of three fundamental principles: benefit, justice, and legal clarity. To ensure the effectiveness of these regulations in aligning with the direction and goals of national legal development, the process adheres to key principles, encompassing the clarity of objectives, appropriate institutional involvement, congruence among types, hierarchy, and material content, practicability, clarity of formulation, and transparency. This procedural framework is consistently implemented in a sustainable, coordinated, and integrated manner. The legal landscape in Indonesia underwent significant transformations with the enactment of Law Number 11 of 2020 on Job Creation, introducing the omnibus law technique. However, the subsequent Constitutional Court Decision Number 91/PUU-XVIII/2020 provisionally deemed this law unconstitutional. Responding to this decision, Law Number 12 of 2011 underwent a substantial amendment through Law Number 13 of 2022, specifically addressing the omnibus approach and enhancing meaningful public participation in statutory rule creation. This legal revision significantly influences the development of legal instruments at the regional level. Consequently, an examination of the implementation of regional legal product formation becomes imperative post the amendment of Law Number 12 of 2011 on the Formation of Legislative Regulations.

The impact of high-pressure political reforms on state-owned enterprises: Evidence from China

Taking the case of high-pressure political reforms including the ongoing anti-corruption campaign in China, we investigate the impact of such reforms on the performance of Chinese state-owned enterprises (SOEs) from the agency problem perspective. We report that before the reforms, SOEs significantly underperform non-SOEs in most performance measures, consistent with the existing evidence. Following the reforms, however, the performance gaps between SOEs and non-SOEs become insignificant or even reversed. Our results of positive impacts of the reforms on overall performance, cost control, operating efficiency and cash positions and their negative impacts on investment levels and efficiency for SOEs are in supportive of our hypotheses based on the agency theory. We further find that the state as SOEs' controlling shareholder is the primary beneficiary of the reforms through higher tax collections from SOEs, though incurring a loss in shareholder stock returns. We also report a few cases of industry heterogeneity in the impacts. Our results lend strong evidence that the political reforms empower the state to deter SOEs' corrupt practices and align their business decisions with the state's political objectives mainly by mitigating agency problems in Chinese SOEs.

Imagining an Interest‐Based Approach to Political Conflicts

In the previous Part 1, “Civil Societies v. Nation States in Problem Solving and Mediation,” 41 Alternatives 101 (July/August 2023) (available at https://bit.ly/3OJoLjF), author‐mediator Ken Cloke examined the tension between a state's objective emphasis on process and rules and civil society's quest for adaptability, often through conflict resolution processes and techniques. This month's second part moves ahead on the role mediation plays in building a better society.

The Making of Minorities on Europe's Periphery

The Making of Minorities on Europe's Periphery Olena Palko Kathryn Ciancia, On Civilization's Edge: A Polish Borderland in the Interwar World. 368 pp. Oxford: Oxford University Press, 2020. ISBN-13 978-0190067458. $82.00. Krista A. Goff, Nested Nationalism: Making and Unmaking Nations in the Soviet Caucasus. 336 pp. Ithaca, NY: Cornell University Press, 2021. ISBN-13 978-1501753275. $49.95. Lenny A. Ureña Valerio, Colonial Fantasies, Imperial Realities: Race Science and the Making of Polishness on the Fringes of the German Empire, 1840–1920. 320 pp. Athens: Ohio University Press, 2019. ISBN-13 978-0821423738. $72.00. According to conventional views, minorities became an issue in world politics only after the establishment of nation-states in East-Central Europe in the aftermath of World War I. Nonetheless, most recent scholarship tends to question the extent to which empires can "think" like nation-states—that is, pursue national consolidation via standardization of its diverse populations.1 Those newly formed governments in the region, meanwhile, are more often conceptualized as, using Roger Brubaker's definition, nationalizing states, essentially "ethnically heterogeneous [states] yet conceived as nation-states."2 In this theoretical debate, the Soviet Union [End Page 445] occupies a unique role, seen as neither a unitary state nor an empire but a mixture of both.3 That said, the books under review offer equally invaluable and methodologically innovative accounts of minority-state relations in each of their three settings. Lenny A. Ureña Valerio looks at Germany's colonial treatment of its Polish-speaking minority, as well as Polish colonial fantasies of the late 19th century; Kathryn Ciancia examines how the state produced and exercised minority categories in interwar Poland; and Krista A. Goff tells the story of how the minorities tried to secure their national future against centralizing tendencies in Soviet Azerbaijan. Although framed in different periods and geographies, read together these studies highlight important similarities in the state's objectives in the treatment of minorities, as well as shared minorities' experiences in nationalizing empires. All three authors divert their attention away from the center—be it Berlin, Warsaw, or Moscow—to the borderland territories incorporated at some point in time. These are, respectively, Prussian Poland—the territories of the former Polish-Lithuanian Commonwealth acquired by the Kingdom of Prussia during the partitions of Poland in the late 18th century; Volhynia—originally a part of the Russian partition of the Polish-Lithuanian Commonwealth that became part of Poland based on the 1921 Riga Peace Treaty; and Azerbaijan, a former imperial periphery and an independent nation from 1918 to 1920, incorporated into the Soviet Union as one of its union republics. With those territorial acquisitions came the need to organize nontitular populations and to manage national minority identifications and their rights. Although defining policies and their limits were set in the center, a closer look at the peripheries demonstrates how these minority communities came to navigate state policies and develop relations with respective state structures. Each of these books deals with a particular national experiment. For Ureña Valerio, 19th-century Prussian Poland is a place that, while being an object of German colonizing intentions, became a birthplace of Polish colonial fantasies. Poznanian Poles, driven by a romantic image of unclaimed lands or dire need of survival and national preservation, set off for far-distant places to create colonies of their own, either in East Africa or Brazil. Ciancia examines the role of second-tier actors—the army of experts, teachers, settlers, and border guards—during the so-called Volhynia experiment, when [End Page 446] the central authorities, wishing to consolidate this multiethnic region's position within the newly established Polish state, undertook to redraw its ethnic makeup by promoting Polish colonization and creating a Ukrainian identity loyal to the Polish state.4 Last, Goff provides a much-needed account of the Soviet experiment with nontitular minority nationalism. Although the end goal of this policy was to centralize the state and establish the Soviet regime in non-Russian peripheries, the Communist Party—at least on paper—was committed to national equality and went on to propagate national differences and secure cultural development for its diverse populations. These experiments...

Informalisation of state-subsidised housing in South Africa – the people's response to state paternalism

ABSTRACT: Since 1994, the state has delivered more than 3.4 million housing opportunities to previously marginalised populations. Despite challenges, state subsidised housing has often been cited as the post-apartheid government's major success. The state's primary objective has been to meet the housing needs of the previously disenfranchised majority African population. However, some of the beneficiaries started selling their houses informally. Since the state saw this as defeating the primary purpose of the programme, it introduced a prohibition on the selling of the properties within the first eight years. This paper explores examples of intricate and complex informal transactions in state subsidised housing, drawing on on a substantial study of the processes involved. In conclusion, the paper argues that informalisation of state-subsidised housing in South Africa represents the people's push back against state paternalism in housing provision – whether directly or indirectly – and recommends alternative approaches.

Democratization and the Practices of Voting in Habsburg Austria, 1896–1914: New Directions in Research

AbstractFrom the mid-1890s, Habsburg Austria began to follow European trends and experienced a gradual democratization of voting rights, which involved not only an expansion of the electorate but also an innovation of procedures that attempted to modernize elections. In this context, the article calls for a more systematic study of voting practices and attempts to point at some issues that have thus far received insufficient analysis. These include not only the occasional massive violent conflicts at elections that could accompany democratization until World War I but also the presence of women as voters at local and diet elections and the gradual introduction of polling booths. Measures such as allowing single women to cast their vote personally in a few crownlands or attempting to guard the secrecy of the vote suggest the level of experimentation in this period. The state's objective of orderly, “modern” elections is particularly called into question when we consider the extent to which government agents, including policemen and the army, were involved in election conflicts that resulted in fraud and sometimes bloodshed.

A Novel Approach to Evaluating Cardiac Surgery Providers: An Alternative to the RAMR.

We propose an alternative to the Risk Adjusted Mortality Rate (RAMR), about which we identify four serious concerns. We apply our method to cardiac surgery. We present a methodology that uses the upper and lower tail probabilities (UTP/LTP) of the binomial distribution to screen for poor/high performing providers. The New York State Department of Health (NYS DOH) publicly releases data on all cardiac surgery patients in the state. We download cardiac surgery data from the NYS DOH website for the years 2011 through 2013. The state's objective is to identify poorly performing hospitals and surgeons and thereby reduce deaths. NYS employs the RAMR. The UTP/LTP approach agrees with the RAMR in its classification of all 132 surgeons and all 40 hospitals. However, performance is a continuous construct and strict categorization can lead to failure to identify marginal providers. Our methodology addresses all four concerns regarding the RAMR. The UTP/LTP approach avoids inappropriate hypothesis testing and is consistent with standard statistical theory and practice in its approach to case volume. It does not require confidence intervals and it applies to all providers regardless of case volume.

FROM VISIBLE INFORMALITY TO SPLINTERED INFORMALITIES: Reflections on the Production of ‘Formality’ in a Moroccan Housing Programme

AbstractIncreasingly, scholarly works challenge the formal/informal dichotomy, stressing the multiple political practices of producing informality which go beyond state incapacity. In contrast, this article addresses a lack of research concerning the production of ‘formal’ urban space through state‐led housing programmes. Deconstructing simplistic notions of state intentionality and incapacity, the article zooms in on competing interests and diverse resources, as well as the shifting power relations between multiple private, semi‐public and public actors which shape the production of ‘formality’. Focusing on a shantytown resettlement programme in Casablanca, the article differentiates between visible informality and splintered informalities. The former relates to the prevailing clear‐cut and stereotypical dichotomy between formal and informal urban space which underpins the state's objective of eliminating the visible informality attached to Morocco's shantytowns. The latter is the result of a messy process of ensuring housing affordability through the so‐called third‐party scheme—a sites‐and‐services project based on small‐scale private investment and land speculation—once this objective is achieved. Characterized by heterogeneous actor constellations, opportunism and flexible regulatory practices, the scheme has not only capitalized but also individualized urban space. Instead of building new formal housing, the scheme has produced splintered informalities and created new uncertainties and arbitrariness beyond the control of a single actor.

Increasing parental involvement in pre-school education

The changes taking place in the social and economic life of Uzbekistan have a significant impact on the further development of the education system. These have also affected pre-schools. The Education Act defined the new status of preschool as an educational institution and are the first educators. They are obliged to lay the foundations for the physical, moral and intellectual development of the child's personality at an early age. The cooperation between parents and the staff of the pre-school ensures the fulfillment of the state's educational objectives for children. It can therefore be seen as a priority for the pre-school.

Strategi Pembangunan Desa Di Daerah Tertinggal Pada Kawasan Konservasi Bukit Rimbang Bukit Baling Desa Batu Sanggan

The implementation of village development is a form of implementation of the form of implementation of development programs in the form of multidimensional as a form of the implementation of the State's objectives in achieving the implementation of village development. It aims to make development policies truly strategic. The geographical shape of the area of Indonesia influences the development policies to be taken, as does the development of villages in conservation areas. Because it involves the regulation of conservation area regulations so that any form of development must be in accordance with the provisions of the Conservation Area Act. Batu Sanggan Village is a village located in the Bukit Rimbang Bukit Baling Conservation area. This is a special concern about the Analysis of Development Strategies that will be carried out, because basically the development carried out in general is not the same as development in other villages. Thus the need for a village development strategy that is analyzed in depth so that this is sought in analyzing what forms of development can be carried out in the conservation area, so that this is expected to realize an equitable and equitable development achievement. However this cannot be done optimally, in essence it concerns overlapping regulations regarding village development with conservation area regulations, so that the most very sad is that all forms of village planning and development are hampered due to the Batu Sanggan village problem which is located in the conservation area.

Training system of the Polish police officers – in the past and today

One of the most important areas of activity of the Police, which plays a fundamental role in shaping the internal security of the state, is the educational activity of training centres for these formations. Although they do not deal directly with performance of statutory tasks their importance in the area of, among other things, quality of services, development of formation culture and its identity and elitism is undisputed. The overriding role of police education is to prepare highly specialised staff in strategic areas of combating crime. This staff will effectively perform the statutory tasks of the formation, connected, among others, with the protection of state security and the public order, protection of human life, health and property, as well as widely understood criminological prophylaxis. For a very long time, education has been a fundamental and universal determinant of human development. Educational activity is the basic condition determining, first of all, moral development of a person. Pedagogical activity is a function of cultural development of societies and an opportunity to overcome prejudices and stereotypes. The position of education in the structure of the state's objectives determines its development in the long run in practically all areas. This study is an attempt to systematically look at one of the elements of the internal security subsystem of the state which is modern police education. The system of training and in-service development of the Police in Poland has been a subject of great interest for many years. Currently, the Polish Police are on the verge of major organisational changes which will also result in structural changes in the educational system. The system of training of the largest uniformed formation of the Ministry of Internal Affairs and Administration is the basis for effective and professional training of the police personnel in all kinds of executive and managerial positions. The current solutions in this area are an effect of a specific evolution both in the organizational and structural dimension. The author's intention is to present the issues of Polish police officers training from the moment of the establishment of the State Police to the present day, with particular attention paid to the way of organizing the system of training and in-service development of police officers.

Drugs and War: What Is the Relationship?

What is the relationship between psychoactive drugs and war? This review article identifies and traces five key dimensions of this relationship: war while on drugs, war for drugs, war through drugs, war against drugs, and drugs after war. The review provides empirical illustrations across times, places, and drugs to demonstrate the importance of each of these dimensions. Political scientists and other scholars have typically either ignored the drugs–war relationship or focused on only one dimension. The common tendency is to privilege illegal drugs such as cocaine and heroin in the contemporary era over the historical centrality of legal drugs such as tobacco and alcohol in relation to armed conflict. Placing both history and a wider range of drugs (legal and illegal) front and center in the analysis provides a corrective that allows for a fuller and richer understanding of the multiple linkages between psychoactive substances and warfare. It also suggests that as a counterbalance to contemporary accounts stressing the growing threat posed by drug-financed violent nonstate actors, we should recognize the many ways in which the centuries-old nexus between drugs and war has also been about statecraft and the pursuit of the state's strategic objectives.

Motivational Incentives of Civil Servants in Lithuanian Municipalities

Effective public management cannot be imagined without an efficiently functioning civil service apparatus. It is often stated that people working in the civil service are driven by idealistic motives, however, to ensure the implementation of the state's objectives, the efficiency and quality of civil servant activities, adequate motivational incentives of civil servants are necessary. The article analyzes theoretical and analytical aspects of the motivational incentives of civil servants: the concept of incentives for civil servants, their value and typology, empirical level of investigation and the experience in the motivation of civil servants at the level of the local government. Theoretical and analytical analysis revealed that the motivation system for civil servants must be balanced, based on the combination of monetary, moral, political, normative and emotional stimuli as well as responding to the motives of civil servants and increasing their job satisfaction. The results of the research showed that the civil servants in Lithuanian municipalities are mostly motivated by moral and normative, and less often by political and monetary incentives. Institutions mostly focus on the willingness of civil servants to contribute to the creation of a society's well-being, to carry out their duty to the public and to serve as well as loyalty and commitment to the institution and promotion of personal development. The study highlighted the importance of the management and direct management in motivating civil servants.DOI: http://dx.doi.org/10.5755/j01.ppaa.17.3.21952

Developing a Queensland (Australia) aviation network strategy: Lessons from three international contexts

Aviation is a key component of the economy of Queensland, Australia, but the State currently lacks an overarching aviation network strategy to enable improved consistency between state, regional and local policies for economic growth. The objective of this paper is to learn lessons from three international aviation networks to assist the development of an aviation strategy. The Resource-Based View has been mobilised accordingly as a lens for identifying and explaining the benefits and shortfalls of different governance models for aviation networks around the world, with the aviation networks of Florida, California, and Brazil reviewed. Lessons from each network are discussed for the context of the Queensland aviation network, which is framed as a multi-hub network split between the North and South East regions of the State. The three vignettes demonstrate that a more formal network-level approach to generate whole-of-state objectives for aviation is a plausible option for Queensland to pursue, enabling the state to define an overarching strategy that appreciates the reality of a resource-constrained future while pursuing the State's objectives for overarching social, economic and strategic needs.

Taxation, State Formation, and Governmentality: The Historical Development of Alcohol Excise Duties in England and Wales

The use of excise taxation in contemporary Western societies is marked by the curious coexistence of the state's fiscal objective of raising revenue with often-articulated behavioral objectives relating to lowering or altering public consumption of certain commodities. This article uses findings from the first dedicated empirical study of the long-term development of various alcohol excise duties in England and Wales to explain how and why this contemporary situation, of distinct and potentially inconsistent rationalities, came to exist. Orthodox tax history tends to emphasize the importance of tax for state formation generally and/or the more specific establishment of a fiscal-military state in Britain. While important, such accounts relate principally to the fiscal dimensions of taxation and say little about any behavioral aspects. This article draws upon the original analysis of archival government sources dating from 1643 to 1914 that pertain to the excise taxation of various drinks that are today defined as alcoholic. It also involves the innovative application of the Foucauldian concept of governmentality to this history of taxation. The article demonstrates that the historical development of alcohol excise duties in England and Wales has been driven not just by the formation of a fiscal-military state, but also by the emergence of governmentality across the modern period. This original insight into tax history is used to explain the logical inconsistencies within current tax laws. Moreover, by providing the first sustained analysis of its links to taxation, the article advances the developing literature around governmentality within criminology, sociology, and sociolegal studies.

THE ROLE OF THE VILLAGE IN FOREST MANAGEMENT: HUMAN RIGHTS PERSPECTIVES

1945 opening noble nation Indonesia is an agreement to live together (modus vivendi) in bonding the plural nation. The Modus Vivendi, has given birth to the state's objective, which is the nation's identity and guidelines in their stride. Thus, the constitution has mandated the State to be responsible for the welfare of the people. Indonesia has the second largest tropical forest in the world with high economic value that can be managed by the state and society. This allows for the utilization of various types of plants and economic aspects of the utilization of forest products. In preparation result is a pity forests is not optimal either with intensive and with many requests deforestation or forest land conversion. Deforestation well planned and unplanned forest. On the other hand, Indonesia which acknowledges the existence of the village government and the empowerment of the rural community empowerment which is a process for making the community to improve the quality of life for the better is weak then the need for the existence of the role of government in the village of Village forest management as one of the rights of the villagers. The type of research is normative juridical. Hence this paper initiated a grand design Village forest management to complete the processing and utilization of forest products that are integrated with the role of the village government as a system intended to pengoptimalam supply chain production as one of the important indicators of development and resilience of economies in each region using variable results income forests as principal.

Periphery: Israel's Search for Middle East Allies

Periphery: Israel's Search for Middle East Allies