Suchergebnisse

Tax tax avoidance is a major problem faced by many countries. The government imposed sanctions clear to its citizens to ensure the implementation of tax payments. Unlike taxes which have clear and firm sanctions, lack of supervision and sanction the payment of zakat does not preclude the public to carry out their zakat obligation.Zakat and tax is a compulsory payment without any contra directly to the payer. The payment of zakat and taxes can be used to improve the welfare of the community. In general zakat equal to the zakat tax. Some experts said that charity is "islamic taxation" (Hafez, 2011).This study aimed to compare the concepts and principles between zakat and taxes. This study addresses the issue religiutas in the concept of Islam that exists in zakat and associates it with tax issues. Comparisons are made of the various aspects: legal, economic, social, ethical and spiritual. The implications are expected is that the principles can be applied zakat taxation so that it can be used as an alternative in reducing or preventing the tax avoidance problem that occurred.

This article introduces the concept of an emerging shared austerity reality, which refers to the socio-economic context of austerity that is shared both by social workers and service users, albeit to different degrees. Traditionally, the concept of the shared reality has been utilized to encompass the experiences of welfare professionals working in situations where both they and service users are exposed to the adverse effects of a natural disaster, war or terrorist attack. Here, the concept of shared reality is expanded through the introduction of the context of austerity. Drawing on 21 in-depth interviews with public sector social work practitioners in Greece it discusses, among other things, social anxieties about their children's future, and their inability to take care of their elderly relatives that suggest an emerging shared austerity reality, reflecting the deterioration of socio-economic conditions. The paper ends with a discussion about the possibilities of alliance and division that emerge from the concept and future research directions. Moreover, it concludes with a reflection on the role of the social work profession and recent political developments in Greece in anti-austerity struggles.

Child maltreatment is a serious public health concern, and its detrimental effects can be compounded by traumatic experiences associated with the child welfare (CW) system. Trauma-informed care (TIC) is a promising strategy for addressing traumatized children's needs, but research on the impact of TIC in CW is limited. This study examines initial findings of the Massachusetts Child Trauma Project, a statewide TIC initiative in the CW system and mental health network. After 1 year of implementation, Trauma-Informed Leadership Teams in CW offices emerged as key structures for TIC systems integration, and mental health providers' participation in evidence-based treatment (EBT) learning collaboratives was linked to improvements in trauma-informed individual and agency practices. After approximately 6 months of EBT treatment, children had fewer posttraumatic symptoms and behavior problems compared to baseline. Barriers to TIC that emerged included scarce resources for trauma-related work in the CW agency and few mental providers providing EBTs to young children. Future research might explore variations in TIC across service system components as well as the potential for differential effects across EBT models disseminated through TIC.

Culture is a central concept for the Scandinavian radical right parties, but little research has been done on the cultural policy of these parties. This article is a comparative overview of the party programs of three Scandinavian radical right parties published during the latest decade. It relates the cultural policies of the radical right to the predominantly welfare-based corporatist cultural policy of the Scandinavian countries. Through a discursive policy analysis two problem representations have been identified: The view of multiculturalism as a threat to national culture and the view that public funding is a threat to freedom. The parties share a common understanding of cultural policy, with minor differences. There is an underlying conflict in the discourse: While the parties argue that the political governance of art needs to be limited, they are, at the same time, deeply involved in how cultural expressions and cultural life should be defined. By shedding light on the radical right cultural policy agenda it may be possible to politicize the cultural policy discourse overall and acknowledge the ideological dimension of cultural policy.

This research has a specific purpose: (i) determine the potential of coastal area can be developed as a tourism product, (ii) Knowing constraints are faced in developing the tourism potential, and (iii) determine strategies that can be used in developing the tourism potential of the coast as a creative tourism products Yeh Gangga Beach, Sudimara village, Tabanan Bali. The general objective to be achieved is to improve the performance of the tourism sector in the welfare of society Tabanan through sustainable tourism development by developing creative potential. The research found that (i) Yeh Gangga Beach has some potential creativity attraction, such as : art market, handycraft,video and photography, music and art performance, scenery, and accomodation; (ii) The main problems encountered are (i)Most strategic land has been switched ownership to investors. The strategy should be applied is (i) Maintain Yeh Gangga Beach as tourist attraction developed Tabanan through local regulations, (ii) increasing public awareness of tourism. The implications are (i) theoretically enriching literature of sustainability in tourism coastal area, (ii)practically could enhance the government to develop coastal tourism in Tabanan Bali.

Casework in the United States in social welfare programs has been limited in what caseworkers can do, as what they do has been tightly structured by rules. Recently, scholars have argued that episodic assistance in disaster brings sympathy in public policy more than restriction. The sympathy after disaster brings new money, and individual assistance is in turn the subject of casework. This article relies upon interviews, observations, and government documents to assess how casework served displaced people after Hurricane Katrina. The article finds that caseworkers after Katrina were caught in a program that would end at some uncertain time, and with new and unclear rules that changed frequently, making the sympathy difficult to enact for many of the poorest people. Casework after disaster is episodic and convened by nonprofits and, after Katrina, paid for by a large grant and then written into statute. Assistance for displaced people is likely to continue, given the expectation of more disasters and rising sea levels. The question of how it is like or unlike other forms of assistance and what sympathy in policy means in helping displaced people is therefore likely to continue to matter.

В статье раскрывается проблема аксиом власти в философии И.А. Ильина. Показывается ее связь с правосознанием. Мыслитель выделяет основные аксиомы власти, показывает их значение и сущность. Сущность государственной власти, согласно И.А. Ильину, состоит не в физической силе, а в волевой, имеющей психическую и духовную природу. Власть означает ответственность и бремя, которое надо нести, сохраняя достоинство. Для нормального функционирования государства, согласно концепции И.А. Ильина, необходимо строго следовать основным аксиомам власти, обеспечивающим государственное, общественное и частное благополучие граждан. ; The problem of axioms of the power in the philosophy of I.A. Ilyin is revealed in the article. The author shows its connection with the sense of law and justice. The essence of the government, according to ideas of I.A. Ilyin, is not in physical strength, but in strong-willed power, having mental and spiritual nature. Power means responsibility and burden that we must bear with dignity. For the normal functioning of the state, according to the concept of I.A. Ilyin, you must strictly follow the basic axioms of power, providing government, public and private welfare of citizens.

Capacity-building employees has become a global policy instrument in the New Public Management perspective to create the organization's effectiveness and efficiency in the bureaucracy. The release of the State Civil Administrative Law has strengthened efforts to establish the capacity of the officials who are competent and professional. This research uses purposive sampling technique. Respondent were choosen from Food Security Office and Archive and Library Office in 4 areas, namely Bojonegoro, Kapas, Balen, and Dander. In line with the results of the study, it appears that the construction capabilities of the apparatus has a high chance to realize the vision and mission of the new district. In addition, capacitybuilding apparatus in an area determined by the area of leadership role models, the regent than on education leadership. Professionalism apparatus constructed as a positive energy that is not only related to the knowledge and expertise as well as the achievement of an individual's performance, but is highly dependent on the creation of a conducive environment for professionalism itself, such as the feasibility of welfare officials, the clarity of sanctions and rewards as well as encouragement and ethos work.

Abstract The familialist orientations of the Singapore state on issues of social welfare ought not be taken for granted as static reflections of 'culture'. Instead, it is a dynamic realm, and a useful site for analysing how and what sorts of state-society relations are forged. We can, moreover, deepen our understanding of governance in Singapore by looking beyond repression and discrimination and paying more attention to the processes of production and differentiation. In this article, I draw on examples from housing, healthcare, and childcare support, to understand how specific social identities and practices are marked as deserving public support. I argue that the logic and practices embedded in policies – what I call 'differentiated deservedness' – can be read as a productive and profound form of governance in which specific performances of the familial are generated, and through which norms about state-society relations and citizenship are forged. Scholars and activists who are oriented toward expanding social security and social justice should scrutinise reforms for the extent to which the logic of differentiated deservedness persists or changes.

Using a nationally representative data set ( N = 3,000), the Public Religion Research Institute's American Values Survey, we conduct multivariate regression analysis to determine the empirical impact of attitudes regarding the birth control mandate and abortion on presidential vote choice. We also conduct factor analysis to determine whether voters conceptualized the birth control mandate and abortion similarly. We find that support for the Obama administration's birth control mandate was significantly related to voting for Obama for both women and men voters, although the impact was stronger for women. However, the impact of the "War on Women" rhetoric on voters' choices was limited to the issue of insurance coverage for birth control rather than extending to the issue of abortion. Unlike attitudes about abortion, we find that voters conceptualized the birth control mandate less as a "culture war" issue and more as a "role of government" issue. Given this conceptualization of the mandate by voters, our findings reaffirm previous research that suggests that the gender gap in voting is largely driven by attitudinal differences regarding the role of government in providing social welfare benefits and equal opportunity for women.

In the current European climate of economic, financial and political crisis and the questioning of the welfare state, assessing public policies assume a primary and strategic relevance in clarifying the results and contributions of policy actions. In this article, we aim to present the current situation in relation to youth policy assessment so as to formulate a system of assessment indicators in the sphere of Spanish local government youth policy. A review is conducted of some of the principal contributions in the field of constructing indicators for evaluating youth policies. We have found that most of these evaluation tools exist on a national or state level and that there is a dearth of local or municipal tools. The article concludes with a concrete proposal for an assessment tool: the SIAPJove (Sistema d"Indicadors d"Avaluacio´ per a les Polı´tiques Municipals de Joventut or System of Assessment Indicators for Local Government Youth Policies) (web page: http://siapjove.udg.edu/). It provides both quantitative and qualitative indicators for local youth policy managers to obtain assessment reports with relative ease in 12 possible areas for assessment within youth policy

Abstract Healthcare delivery system is an arrangement that serves best to any country's population with effective, efficient and fair distributions of resources, and funds through organized infrastructure to thrive well. Better health improves country's labor force and ultimately raises human welfare and economic stability. This healthy labor force and productive human capital resources can be attained through structured healthcare facilities by the government for its people. Globally, health sectors varies from country to country and it depends on how much expenditures on health is been effectively utilized. In majority of the developing countries, private healthcare sectors, donor, and out of pocket expenditures are the primary contributors in health care services that may raise human capital and economic growth of the country. Whereas, public health sectors remains underprivileged due to structural fragmentation, lack of resources, and functional inabilities. This paper is mainly going to discuss about health care delivery system of Pakistan in comparison to China followed by organizational structure, analysis of both the healthcare systems and some recommendations to improve healthcare reform and its utilization. Link: http://aeirc-edu.com/ojs14/index.php/IJEHSR/article/view/56/327

Faced with the energy transition imperative, governments have to decide about public policy to promote renewable electrical energy production and to protect domestic power generation equipment industries. For example, the Canada – Renewable energy dispute is over Feed-in tariff (FIT) programs in Ontario that have a local content requirement (LCR). The EU and Japan claimed that FIT programs constitutesubsidies that go against the SCM Agreement, and that the LCR is incompatible with the non-discrimination principle of the World Trade Organization (WTO). This paper investigates this issue using an international quality differentiated duopoly model in which power generation equipment producers compete on price. FIT programs including those with a LCR are compared for their impacts on trade, profits, amount of renewable electricity produced, and welfare. When 'quantities' are taken into account, the results confirm discrimination. However, introducing a difference in the quality of the power generation equipment produced on both sides of the border provides more mitigated results. Finally, the results enable discussion of the question of whether environmental protection can be put forward as a reason for subsidizing renewable energy producers in light of the SCM Agreement.

The paper reviews alternatives to globalization and neoliberal restructuring within the context of economic crisis and rising politics of dissent. What are the challenges posed by globalisation to labour movements? What kind of strategies does the labour movement in Turkey develop as a way forward? The study is based upon interviews conducted with twenty two trade unionists who took various responsibilities in the recent past in unions that are organised in textile, automotive and agriculture sectors, public services and in their confederations. They were conducted in İstanbul and Ankara in April-May 2010 and December 2010-January 2011. It is argued that although labour is united in their criticisms to globalisation, it is probable to observe an intra-class struggle. Whilst the internationally oriented labour has articulated a struggle at the international level under the motto that 'another globalisation in the interests of labour is possible', nationally oriented labour has developed a relatively defensive strategy echoing a form of Keynesian welfare state. ; Turkish Council of Higher Education for the PhD scholarship ; Centre for the Study of Social and Global Justice (CSSGJ) at the University of Nottingham ; Publisher's Version

Since the announcement of the Irish recession in 2008, there has been much media and popular speculation regarding the apparent failure of the Irish people to collectively resist austerity. The socialisation of private banking debt and successive fiscal 'adjustments', which have seen huge reductions in public spending, disproportionately impacting on the Irish community and voluntary sector (Harvey, 2012), have not generated sustained opposition from civil society. Apocryphal stories of Greek protesters chanting 'we are not like Ireland' or the current Irish Minister for Finance Michael Noonan's threats to print t-shirts with the slogan 'We're not Greece', belie a more complex reality. Evidently, as Laurence Cox (2012) has observed in this journal 'responses from working class communities and social movements' have been 'minimal' In the absence of a widely-shared and enacted anti-austerity politics, there have been regular manifestations of localised or sectoralised opposition to welfare retrenchment, service withdrawal, and the introduction of new levies or charges (Allen, 2012). It is important to note, however, that their achievements to date have been variable.