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Abstrak : Salah satu indikasi rendahnya kualitas PNS di Pemerintah Daerah adalah banyaknya pelanggaran disiplin yang dilakukan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui kendala dan solusi dalam peningkatan disiplin Pegawai Negeri Sipil di Sekretariat Daerah Provinsi Sulawesi Barat. Penelitian ini menggunakan metode kualitatif dengan sumber data dari kepustakaan dan informan. Hasil penelitianmenunjukkan bahwa kendala dalam peningkatan disiplin PNS adalah kurang tegasnya sanksi yang diberikan oleh pejabat yang berwenang serta lunturnya kedisiplinan PNS. Oleh karena itu, diperlukan adanya sanksi/tindakan secara tegas bilamana seorang PNS terbukti melakukan pelanggaran disiplin sebagai solusi yang tujuannya untuk memberikan efek jera dan shock terapi agar PNS yang lain tidak meniru atau melakukan pelanggaran yang lebih berat lagi.Kata kunci : Peningkatan Disiplin, Pegawai Negeri Sipil, Sekretariat Daerah. Abstract : An indication of low quality civil servants in local government is in the number of disciplinary offenses committed. Therefore, this study aims at understanding the problems and solutions of the improvement of civil servants discipline in the Regional Secretary of West Sulawesi Province. This study uses a qualitative method with data from library research and informants. The result of the study shows that problems of improvement of civil servants discipline is the lack of traction on the sanctions providedby the competent authorities, along with undermining discipline by the civil servants. Hence, it is necessary to explicitly sanction or action when a civil servant convicted of breach of discipline as a solution that aim to give a deterrent effect and shock therapy so that civil servants do not imitate others or commit more serious offenses again.Keywords : Improvement of discipline, Civil Servants, Regional Secretary.

by Ko Kwok-Wai & Wong Man-Fai. ; Thesis (M.B.A.)--Chinese University of Hong Kong, 1992. ; Includes bibliographical references (leaves 110-113). ; ABSTRACT --- p.ii ; TABLE OF CONTENTS --- p.iv ; ABBREVIATIONS --- p.vi ; Chapter ; Chapter I. --- INTRODUCTION --- p.1 ; Objectives of the Study --- p.2 ; Limitations of the Study --- p.3 ; Methodology of the Study --- p.4 ; Chapter II. --- A REVIEW OF TAX PLANNING TECHNIQUES USED IN HONG KONG COPORATIONS --- p.6 ; Sourcing Profits of Hong Kong Corporation offshore --- p.7 ; Structuring Receipts to be of Capital Nature --- p.17 ; Increasing allowable deduction --- p.19 ; Deferring the Payment of Tax --- p.25 ; Diversion and Extraction of Income --- p.26 ; Treaty Shopping --- p.29 ; Chapter III. --- HONG KONG TAX AUTHORITY'S POLICY TOWARDS TAX PLANNING --- p.33 ; Anti-avoidance Legislation --- p.33 ; Tax Authorities General Attitude and Policy towards Tax Planning Activities --- p.43 ; Chapter IV. --- CORPORATE MANAGEMENT'S ATTITUDE TOWARDS TAX PLANNING ACTIVITIES --- p.45 ; Tax Planning in 1970's --- p.45 ; Tax Planning in early 1980's --- p.46 ; Tax Planning in late 1980's to 1990's --- p.47 ; Chapter V. --- DEVELOPMENT OF TAX ADVISORY SERVICES IN HONG KONG --- p.50 ; Tax Advisory Services in 1970's - Infant stage --- p.50 ; Tax Advisory Services in early 1980's - Growth Stage --- p.51 ; Tax Advisory Services in late 1980to1990's - Mature Stage --- p.52 ; Chapter VI. --- SOME EMPIRICAL ANALYSIS --- p.55 ; Objectives --- p.55 ; Methodology --- p.55 ; Limitations --- p.57 ; Findings and Conclusions --- p.57 ; Chapter VII. --- CONCLUSIONS --- p.70 ; Future Orientation of Tax Planning Activities in Hong Kong --- p.70 ; Further Comments --- p.72 ; APPENDIX --- p.74 ; BIBLIOGRAPHY --- p.110

Although all deaths produce a great social and emotional impact on the victim's family, when it comes to male violence the effect is greater. The impact on the sons and daughters is twofold. One corresponds to the loss of the mother as a protective figure and the other has to do with the fact that it is the father figure who has taken her life. Our aim is to present the preliminary results of a qualitative research (carried out in Catalonia) that analyses the care needs of the sons, daughters and relatives of victims of male violence. Three cases have been studied by interviewing the children, relatives and professionals who intervened in each case and the respective sentences have been analysed. In this way, we intend to make visible many of the situations of injustice and "silenced" inequality in which these people find themselves. Likewise, we seek to promote political and institutional debate for the design of comprehensive intervention strategies considering the voice of these victims but avoiding their "poly-victimization". ; Si bien todas las muertes producen un gran impacto social y emocional en la familia de la víctima, cuando se trata de violencia machista el efecto es aún mayor; y en el caso de los hijos y las hijas podemos hablar de un impacto emocional doble. Uno corresponde a la pérdida de la madre como figura protectora y el otro tiene que ver con el hecho de que sea la otra figura paternal quien le ha quitado la vida. Nuestro objetivo es presentar los resultados preliminares de una investigación cualitativa, realizada en Cataluña, que analiza las necesidades de cuidado que tienen los hijos, hijas y familiares de víctimas mortales de violencia machista. Se han estudiado tres casos entrevistando a lxs hijxs, familiares y profesionales que intervinieron en cada caso, y se han analizado las sentencias judiciales de los mismos. Pretendemos así, visibilizar muchas de las situaciones de injusticia y desigualdad "silenciada" en la que se encuentran estas personas. Asimismo, buscamos, promover el debate político e institucional para el diseño de estrategias de intervención integrales que tengan en cuenta la voz de las personas afectadas y eviten su "polivictimización".

[EN] The 2030 agend and the SDGs are a common international goal, it is good that nations abide by them and strive to give them full compliance. Mexico signed them but apparently there is no multisectoral work, deep and organized for this purpose. Education is one of the SDGs but it is also an inert network so far, which can promote and activate any function by the SDGs. Higher education rests on the professional training of society, hence the future of a country is formed, but interestingly, it is not involved in the struggle for a worthy future. Normal education is responsible for higher education to build a the teachers and guides of the knowledge of children and for them of the hope of all people; normal education is currently reserved, when it can be the key to access a network for dissemination and implementation of small activities by the SDGs, which would be a comprehensive fulfillment of goals, adding to society and government. Sometimes it only takes a slight stimulus to drive small engines that generate great changes, I hope the normal education is this engine. ; [ES] La agenda 2030 y los ODS son una meta internacional común, es bueno que las naciones las acaten y se esmeren por darles cabal cumplimiento. México las firmó pero aparentemente no hay trabajo multisectorial, profundo y organizado para este fin. La educación es uno de los ODS pero también es una red inerte hasta el momento, que puede promover y activar cualquier función por los ODS. En la educación superior se descansa la formación profesional de la sociedad, por ende ahí se forma el futuro de un país, pero curiosamente no se le involucra en la lucha por un porvenir digno. La educación normal es la responsable de la formación superior de construir a los maestros y guías del conocimiento de niños y por ellos de la esperanza de todo pueblo; al normalismo actualmente se le tiene reservado, cuando puede ser la llave para acceder a una red de difusión e implementación de pequeñas actividades por los ODS, lo que sería un cumplimiento de metas de ...

Mestrado em Finanças ; Esta tese estuda os fatores que influenciam a detenção de casa através de um modelo logit que prevê se um indivíduo é proprietário de uma casa ou não com base nas suas caraterísticas. Este estudo é feito com base na Wave 6 do inquérito Survey of Health Ageing and Retirement in Europe (SHARE). Assim, através da amostra de 46 003 inquiridos de toda a Europa, foram testados os vários determinantes sugeridos pela revisão bibliográfica e comparados com a mesma. Os resultados mostram que a localização geográfica, idade, género, número de filhos, estado civil, situação laboral, renda familiar, educação superior, anos de educação, orientação política e deter obrigações, ações, fundos de investimentos, contas bancárias, contas de poupança, conta reforma individual, e seguro de vida são fatores que influenciam a detenção de casa. Destes fatores, destacam-se a localização geográfica e, inesperadamente, a orientação política do indivíduo é um determinante da detenção de casa. Posteriormente, o modelo foi aplicado a quatro amostras diferentes constituídas pelos indivíduos da Europa do norte, sul, leste e ocidental. Os resultados mostram que os determinantes não são iguais em todas as regiões, nem mesmo considerando apenas países europeus. ; This thesis studies the determinants of homeownership using a logit model that predicts if an individual is homeowner or not based on their characteristics. To examine this the Wave 6 (2015) from the Survey of Health Ageing and Retirement in Europe (SHARE) is used. Using a sample of 46 003 respondents across all of Europe, the various determinants suggested by the literature review were tested and the results are compared with the literature. The results show that the following factors influence homeownership: geographic location, age, gender, number of children, marital status, job situation, household income, high education, years of education, political orientation and holding bonds, stocks, mutual funds, bank accounts, saving accounts, IRA and life insurance. The main determinant to homeownership is the respondent's geographical location and unexpectedly, political orientation is a determinant of homeownership. The model was also performed in four different samples constituted each with respondents from eastern, southern, northern and western Europe. The results obtained between them and the full sample test prove that the determinants of homeownership are not the same for every region, even considering only European countries. ; info:eu-repo/semantics/publishedVersion

This paper utilises National Transfer Accounts framework to estimate age profiles of consumption and income over the lifecycle in order to determine actual period of dependency in Nigeria. The paper quantifies inter-age monetary flows of consumption and labour income and subsequent economic lifecycle deficit and the implications this will have for social policy and human capital development. The results indicate that given the profiles of consumption and income over the lifecycle in Nigeria, child dependency is for the first 33 years of life while old-age dependency occurs from 63 years upwards. The period of lifecycle surplus span 30 years from 33-63 years. The structure of consumption and income flows reveals that Nigeria has a lifecycle deficit of N3.5 trillion in 2004. Since the population is highly skewed towards children, inter-generational flows are heavily skewed downwards. The deficits must then be covered through age reallocations of transfers and asset income. Résumé: Cet article utilise la méthodologie des comptes de transferts pour estimer le profil de consommation et de revenu par âge à travers le cycle de vie afin de déterminer la période réelle de la dépendance au Nigéria. Le papier mesure les flux monétaires de consommation, de revenu du travail entre les âges et le déficit du cycle de vie dérivé et analyse les implications que ceci aura pour le développement de la politique sociale et de capital humain. Les résultats indiquent que compte tenu des profils de la consommation et du revenu au cours du cycle de vie au Nigéria, la dépendance des enfants a lieu pendant les 33 premières années de la vie tandis que la dépendance des personnes âgées se produit au-delà de 63 ans. La période de surplus de cycle de vie se situe entre 30 ans de 33-63 ans. La structure des flux de consommation et de revenu indique que le Nigéria a un déficit de cycle de vie de N3.5 trillion en 2004. Compte tenu du fait que la population est à forte asymétrie vers des enfants, les flux inter générationnels sont fortement biaisés. Les déficits doivent alors être couverts par des redistributions entre les âge des transferts et du revenu de capitaux.Mots-clés: Comptes de transfert nationaux (NTA), cycle de vie économique, transfert entre générations, profil d'âge de revenu, profil d'âge de consommation

Resumo: Este artigo, resultado de pesquisa de pós-doutorado, buscou apreender as interconexões entre o Welfare e o Serviço Social italiano, e analisar os impactos da sua crise e do avanço do neoliberalismo nas políticas sociais, a partir do estudo do Projeto M'Imprendo. Identificou que existe uma cultura de direitos e de cidadania na Itália, herança do Welfare, e que tais impactos ameaçam a formação/prática do assistente social que tem um influxo da Sociologia e das Ciências Sociais no âmbito acadêmico.

Statistical reports show that there is an increasing number of registered juvenile delinquents in the society of Bosnia and Herzegovina. The aim of this paper is to stimulate interest in better and more extensive research and study of this phenomenon and possible relevant solutions in the resocialization of juvenile delinquents. Many aspects and perspectives on the occurrence of juvenile delinquency permeate this work, with a special accent on the importance of quality and consistent provision of post-penal protection to juveniles with delinquent behavior.

The article analyzes approaches to the study of the concept of youth as an actor in political processes. The sociopolitical process is a complex phenomenon that involves many diff erent legal and physical entities and actors. Democratic tendencies, pluralism of opinions, diversity of forms of participation of citizens, including young people, in socio-political and spiritual life and their institutionalization allow us to speak about the existence of various types of youth associations and structures designed to perform important functions in society and the state.

The study analyzed works on corruption and social communication, documents of international organizations on these issues, proving that corruption results in costs for resources and affects the indexes of income and investment resources, formation of human capital and labor supply. Corruption is caused by: non-systematic nature of social and economic policies; underdevelopment of the legal system and legal provision of anti-corruption policy; limited performance of duties by control bodies etc. Based on the studies main forms of corruption manifestation were distinguished.

The subject of this research is the military readiness of Israel, Singapore and Republic ofMacedonia and its geopolitical contribution. The following analysis takes into consideration:geographic location, the multicultural character of the population and neighboring policiesregarding the constitution of these countries and their impact on building of internationalrelations. The aim of the study is to discover how these characteristics and situations affect thecreation of countries' defense policies and how much the power of military forces contributesto the state's geopolitical importance at the international level.

Long, complex and globalised food chains often pose major challenges in terms of the sustainability of their environmental, economic and social impacts. The aim of this study was to gain a better understanding of the sustainability of the beef and soy supply chains in Latin America and the European Union (EU). Within an FP 7 project called SALSA, we explored the attitudes towards, preferences for, and awareness of specific sustainability aspects of supply chains from the perspective of non-business and business stakeholders as well as consumers.

The purposes of this research are to describe the processes of the emerge of ideas to establish the province of ABAS and explain the factors supporting the idea and to explain the reasons of NAD government to reject the expand of ABAS province. Applying qualitative methods using field observation and media discourse study. It was found that media discourse and the proposal for province expand of ABAS rose pro and contra in all level of society that impacted in horizontal and vertical conflict

Introduction. The article is devoted to the battles between Soviet and German troops in the Azov floodplains in February – September 1943. This little-studied page in the history of the Battle of the Caucasus 1942– 1943, which was marked by prolonged military operations in hard-to-reach areas. Methods and materials. The aim of the publication was a comprehensive study of the Soviet-German confrontation in the Azov floodplains on the basis of historical comparative and historical evolutionary methods. The main sources for the study were Soviet and German war journals, operational reports and accounts. Most of these operational documents had not previously been introduced into scientific circulation. Along with them, the recollections of combatants from both sides were used. Analysis. The author identified three stages of the Soviet-German confrontation in the Azov floodplains. It was analyzed decisions of the Soviet and German command, the features of the tactics of the troops, their composition, combat training and the supply level. Results. The author concluded that units of the Red Army several times tried to use the area of the Azov floodplains to enter the German troops, their subsequent encirclement and defeat. This goal was not achieved, but the active actions of the Soviet North Caucasian Front diverted part of the 17th German Army's forces.

The article will consider the process of historical development of the Islamic organization Nahdatul Ulama and its influence on the religious and political situation in Indonesia and Southeast Asia. Nahdatul Ulama appeared in the first quarter of the 20th century in the Republic of Indonesia and in the shortest possible time was able to consolidate a huge number of followers around herself, thanks to which she was able to challenge the Dutch colonial administration. Today the organization is one of the largest Islamic associations on the planet. Today, the organization actively interacts in the sector of the Islamic economy and interacts with many countries. In Russia, there are quite a few research papers about the organization that would fully reveal the history of the development of the organization and its internal structure. The article presents an attempt to build a unified historical chronology, as well as the processes of internal religious transformation, thanks to which the organization was able to gain a foothold in Indonesia in the 20th century, and later grow together with the state apparatus of the republic. The study of Nahdatul Ulama will allow us in the future to more deeply study the influence of Indonesian Islam on the world Ummah, as well as to track the processes of transformation of religious and political thought in Southeast Asia.