Suchergebnisse

Facultad de Contaduría y Ciencias Administrativas. Maestría en Fiscal ; The Country is going through for an economic situation. That impose a lot of taxpayers to omit or postpone their federal taxes, especially in social security area. Naturally, all of this failures brings consequences that fall back to the government necessary resources and making them not enough for the development of the public law. This isn´t new, it has always happened, but recently is getting worst in an alarming way. All this causes that the business owners look for a new alternative to simulate the no-laboral connection. Nevertheless, they don´t understand the seriousness of the consequences for the entire society. The Mexican fiscal system lacks of doctrinal and jurisprudence contents, allowing the infringement against workers' rights and the creation and use of entity's on the margins of legality or perhaps being into it, but making it in the wrong way. The ignorance and no place a value of individual and social damage caused by this practice, has caused that the taxpayers continue with fiscal evasion in social terms; using legal entity's to implement a fiscal simulation to justify their practices. ; La situación económica por la que está atravesando el País, está llevando a muchos contribuyentes, ya sean Personas Físicas o Personas Morales, afectados estos por la falta de liquidez y de recursos, a omitir o posponer el pago de contribuciones federales, en especial las Contribuciones de Seguridad Social, con las consiguientes consecuencias que implican tales incumplimientos, afectando directamente al Erario Público ya que deja de percibir los recursos que le corresponden y que le son propios para el desarrollo de sus actividades de Derecho Público. Este fenómeno no es nuevo, siempre se ha presentado, pero actualmente se agudiza de manera preocupante, al grado que los empresarios buscan la utilización de esquemas alternos para simular la no relación laboral, sin darse cuenta del perjuicio que se causa a la sociedad en general. El ...

The European directive 2004/25/CE on take-over bids imposed the transparency on the structure of the capital and the anti-EPO measures, either obstacle to the access to the capital, or to the exercice of the control at the level of the general assembly or of the board of directors. The European Coimssmion showed its will to ilti mthe obstacles to buds by establishing in the text a device assuring, besides the transparency (article 10), the neutralization fo the leader in case o foffer (article 9) and the limitation of the defenses (article 11). But it seems clearly that the article 12 of the directive, added after negotiations with the European Parliament and the States, allows "arrangements" and limits the "level playing field". Since then, France, through the Florange law of 2013, dedicated among others the double voting right and the relinquishment of the neutrality ohtfe management;; but the success with companies is very reserved because the nivestors and the shareholders have very widely used the vote of resolutions going against the text. A study led for the CEDE ESSEC on twelve take-over bids launchedi n 2014-2015, of which the fma ous Club Med affair, helps detailing the various arsenals that the French companies have today: clauses of change of control, double votingri ght shares and statement of thresholds crossing stay the most visible. ; La directive européenne 2004/25/CE sru les OPA mi pose une transparence sur la structure du capital et les éventuels dispositifs anti-OPA de la société. La Commission européenne a en effet eu la volonté de limiter les obstacles aux offres publiques en instaurant dans le texte un dispositif assurant la transparence (article 10) dans l'optique de les limiter – effet de marché (article 11). Le jeu de l'article 12 de la directive limite cependant le « level playing field » en acceptant des différences entre dispositifs nationaux ; Depuis, la transcription en 2006, la France, au travers de la nouvelle loi dite Florange adoptée en 2013, a modifié l'arsenal anti-OPA ...

The fr eedom of establishment, provided by the Treaty on the Functioning of the European Union, is a suitable legal basis for effective cross-border corporate restructuring of companies in European Union. There are some possible methods to exercise this freedom, specially regulated with secondary acts, like cross-border mergers and the establishment and economic operation in the legal form of Societas Europaea, whereas the cross-border transfer of the company (its seat) shall be in the light of the case law of the Court of Justice of the European Union admitted on the basis of the Treaty on the Functioning of the European Union. Companies therefore in their intention for cross-border mobility do not need to reconstruct by using the general provisions on establishment and liquidation of companies and through the way of singular succession. There are possibilities, regulated on the EU level, through which companies shall emigrate or spread their business activities to other Member States much simpler and with less cost on the basis of universal succession. The regulation of procedures and the advantages of the mentioned reconstruction methods will be analysed in this article. ; Pravna ureditev na ravni Evropske unije daje gospodarskim družbam na izbiro kar nekaj metod za učinkovito podjetniško prestrukturiranje, s katerimi lahko uresničujejo svojo pravico do svobode ustanovitve. S sekundarno zakonodajo Evropske unije so urejene čezmejne združitve in možnost podjetniškega udejstvovanja v pravnoorganizacijski obliki Societas Europaea. Čezmejni prenos sedeža družbe pa je treba v skladu s sodno prakso Sodišča Evropske unije dopuščati na podlagi Pogodbe o delovanju Evropske unije. Gospodarskim družbam iz Evropske unije torej čezmejnega podjetniškega prestrukturiranja ni treba izvesti ob uporabi splošnih določil o ustanovitvi in prenehanju družbe po poti singularnega pravnega nasledstva. Na razpolago so jim druge možnosti, na podlagi katerih se lahko selijo ali širijo svojo gospodarsko dejavnost na trge drugih držav članic enostavneje in z manj stroški po poti univerzalnega pravnega nasledstva. V članku je predstavljena ureditev tovrstnih postopkov skupaj s prednostmi, ki jih ti nudijo v primerjavi s splošnimi pravili podjetniškega prestrukturiranja.

In Albania legislation on competition was developed only after the 90s and this is natural depending on the economic development and market model, which before the 90s had spaces of a free and competitive development. Competition is an economic phenomenon that refers to such a state of a free market economy, where companies compete independently in order to benefit as many buyers so as to meet the objectives to increase profits and expansion of markets. In this way free competition is both beneficial for business development and profitable for consumers themselves, who should benefit from the prices set based on the demand–offer ratio. Competition should be perceived as a necessary mechanism that promotes increase of welfare in general, by providing enterprises with greater opportunities for profit and therefore better quality for consumers, a major benefit in the range of choices lower prices. Encouraged by the existence of competition, enterprises as market players should be motivated to be always on the alert and perhaps in uncertainty in order to be as much active in the way they compete with their competitors by providing investments and aggressive strategies as a reply to their, but also potential rivals. In competitive markets, the companies are motivated to gain market power in order to strengthen their positions in the markets where they operate and thereby they have an impact in the fulfillment of the growing needs of the consumer, which brings increase of welfare. Nevertheless, quite often companies have such an attitude that they may cause limitation of competition, such as the agreements, whose object or consequence is price fixing, market shares or the establishment of a market structure where competitors join (in case of concentrations). Price fixing is a classic element to all cases of cartels. By means of such behavior competitors try to avoid price competition between them to the detriment of the consumer, by applying higher prices. This may happen at horizontal level, but also at vertical level. What do we perceive with prohibited agreements under Albanian law of competition? What are the forms of agreements that are prohibited and which are excluded? These are some of the questions that this article adresses.

У статті аналізуються права та обов'язки піклувальника по відношенню до підопічної особи, зокрема неповнолітньої особи та особи, яка обмежена у цивільній дієздатності, відповідно до законодавства України. ; В статье анализируются права и обязанности попечителя по отношению к подопечному лицу, в частности несовершеннолетнему лицу и лицу, ограниченному в гражданской дееспособно- сти, в соответствии с законодательством Украины. ; Problem setting. In accordance with the Civil Code of Ukraine guardianship and trusteeship are established to provide personal non-property and property rights and interests of minors, and adult persons who for health reasons can not independently exercise their rights and responsibilities (article 55 of the Civil Code). The main difference between guardianship and trusteeship is in the volume of civillaw responsibilities which the law imposes on Trustees and Guardians, based on the volume capacity and the health status of their wards. Thus, the trustee is appointed over the minor and persons wichare incapasitated individual, the trustee, the guardian is appointed over minors and individuals that have limited civil capacity. The Civil Code of Ukraine pays considerabl attention to the guardian's responsibilities, which include: 1) to care for a ward, about his education, training and development, to create the necessary living conditions; 2) to provide that minors and persons limited civil capacity of care and treatment; 3) to provide the necessary conditions for obtaining a General secondary education; 4) to take measures to protect civil rights and interests; 5) once a year to carry out a full medical examination; 6) to determine the place of residence of the ward person. To the rights of the Guardian in the legislation: 1) to demand in court the return of his child under his guardianship from any person who illegally hold on to it; 2) live together with the ward and can be registered on a residential square, the latter for the period of their responsibilities execution; 3) to manage the assets of the ward; 5) may be voluntarily released from fulfillment of the assumed obligations

The Indonesian Law No. 14 Year 2005 on teacher and lecturer and Government Regulation No 74 Year 2008 on teacher, have mandated the government to carry out certifi cation for teachers of all subjects who have met the requirements. Based on a survey conducted by the Directorate General of Quality Improvement of Teachers and Education Personnel (PMPTK) in 2009, the certifi cation program has not been able to improve the competence and professionalism of teachers signifi cantly so it has not given positive infl uence on improving the performance of teachers. The purpose of this study is to determine the effectiveness of the model of professional competence improvement of biology teacher based on initial competence test in Surakarta.This research uses R & D approach developed by Borg and Gall (2007), which includes six procedures or stages of development: (1) determine the product; (2) conduct a theoretical and empirical study; (3) development planning; (4) the development of early models; (5) validation of the model; and (6) the discovery of the fi nal product. The fi rst up to the fourth stage has been done in previous studies, and this research is the fi fth stage namely the stage of model validation through limited experiment with one-group pretest-Posttest Design. While the data analysis uses traditional descriptive quantitative approach.The results of the study on the effectiveness of implementation of the model of increasing Biology teacher competence based on CPD on a limited scale test show that the classical absorption of pretest is 27.78%, while the classical absorption of post-test is 72.22%. It means that Biology teacher competence based on CPD has increased in a limited test scale of 44.44%. The results of a statistical analysis of the increase of pre- test and post-test absorption on each competence shows that the greatest increase of percentage in absorption was on the competence: "understanding the concepts, laws, and theories of biology and fl exible implementation" for 38.89%. While the lowest increase of percentage in the absorption occurred on the competence: "conducting action research to increase professionalism" with only 13.27%.

В статье рассматриваются недостатки действующего законодательства и международный опыт в сфере альтернативных способов разрешения правовых споров, освещаются предложения по усовершенствованию действующего законодательства для повышения инвестиционной привлекательности Украины. ; Current legislation does not adequately regulate using of alternative dispute resolution. The article emphasizes the need for amending existing legislation to ensure its compliance with international standards, its obligations in connection with the signing of the Association Agreement and ensure efficient use of alternative dispute resolution (hereinafter ADR) party relations. Problems of alternative dispute resolution were viewed in their works viewed N. Bondarenko-Zelinska, Y. Pritika, O. Spectr, A. Shypilova, V. Yakovleva and others. The article goal is to analyze the proposals of the Constitutional Commission in the field of justice, as well as analysis of bills related to ADR, research of problems of legal regulation, which will help optimize procedures and improve the law in general. Realization of economic, political, governmental, legal and other reforms in society lead to a significant strengthening of social and legal tensions, the emergence of a large number of conflicts in the legal field. Traditionally, parties use courts that are organized and funded by the state in order to protect rights and legal interests. However, justice for many obvious advantages has several disadvantages: a large workload of courts, length and complexity of the proceedings, considerable legal costs not properly worked out mechanism of the principle of competition and equality. Problems of alternative dispute resolution in domestic legal literature are mostly synthesis and theoretical. Various alternative forms, procedures, and methods are used by foreign countries, along with the traditional proceedings. They do not replace justice and do not deprive the persons right for judicial protection. Instead, give them a choice between public or non-governmental (private) forms of resolving legal disputes, allowing parties to decide which type of procedures will help to resolve specific legal dispute. The paper analyze limitations of current legislation and international experience in alternative dispute resolution area, author highlights proposals for improvement of legislation to improve investment attractiveness of Ukraine.

В статье анализируются роль правовых позиций Конституционного Суда Российской Федерации в уголовно-процессуальном праве, а также правовые основы его деятельности, полномочия и место в системе государственных органов России. Рассмотрены некоторые постановления данного органа, оказавшие впоследствии существенное влияние на формирование современного уголовно-процессуального кодекса. Приведены взгляды исследователей на теорию правовых позиций Конституционного Суда РФ в целом и на отдельные ее аспекты. Дано определение правовой позиции Конституционного Суда РФ. Приводится также соотношение понятий «правовая позиция» и «решение Конституционного Суда РФ». Обосновывается точка зрения, что все правовые позиции по поводу уголовного судопроизводства, содержащиеся как в постановлениях, так и в определениях, являются источником уголовно-процессуального права. Определяется место правовых позиций в системе источников уголовно-процессуального права. Отмечается, что Конституционный Суд РФ способствует единообразному пониманию уголовно-процессуальных норм, их дальнейшему развитию, а также дает необходимое для правоприменителя правовое толкование. Описывается роль Конституционного Суда РФ в адаптации международно-правовых норм. ; The article analyzes the role of legal positions of the Constitutional Court of the Russian Federation in criminal procedures. The legal framework of the Constitutional Court performance, its powers and position in the governmental structure are described. Some acts of the Court which have affected the contemporary criminal procedure code formation are considered. The viewpoints of the researchers on the legal positions theory of the Constitutional Court in general and on its certain aspects in particular are described. The definition of the «legal position» of the Constitutional Court is given. The correlation between the terms the «legal position» and the «Constitutional Court decision» is studied. It is justified that all legal positions related to criminal procedures contained in the Courts acts and definitions are the sources of the criminal procedure legislation. The place of legal positions in the system of criminal procedures sources is defined. It is noted that the Constitutional Court promotes the uniform comprehension and development of the criminal procedure law and gives its clear interpretation essential to legal practitioners. The article also describes the role of the Constitutional Court in adapting of international norms.

В статье рассматриваются понятия террор, терроризм, а также проблема классификации терроризма в философско-правовом аспекте. Цель исследования выяснить специфику самих понятий «террор» и «терроризм», изучить и дать свой вариант более полной классификации терроризма. В статье проведен анализ классификации данного понятия отечественными и зарубежными исследователями, установлены общие формулировки и термины в их трудах по проблеме терроризма. Рассмотрены основные законодательные акты Российской Федерации в области противодействия терроризму и дана их сравнительная характеристика. Сделаны выводы о том, что проблема, связанная с понятием терроризма как таковым, особенно его классификация, требует более тщательного осмысления и, как ее следствие, окончательной унификации. Актуальность данного исследования бесспорна, так как в повседневной жизни многие субъекты используют информацию, касающуюся террора и терроризма, перерабатывают ее и распространяют. В то же время отмечается, что возможности дальнейшего законодательного совершенствования некоторых статей Уголовного кодекса Российской Федерации не исчерпаны и они должны быть приведены в соответствие с нормами Федерального закона Российской Федерации «О противодействии терроризму». ; The paper deals with such notions as terror and terrorism, and addresses the problem of terrorism classification in philosophical and legislative aspects. The aim of the research is to identify, to study the specific character of the notions terror and terrorism, and to introduce the author's version of more complete classification of terrorism. The author analyses the ways different Russian and foreign researchers classify the notion. Some general terms and definitions mentioned in their research works were highlighted. The paper considers the major laws of the Russian Federation in the field of terrorism counteraction and introduces the data of their comparative analysis. It is concluded that terrorism and the problem of its classification demand more detailed consideration with further unification. The problem analyzed in the paper is a burning one, as soon as many people use information on terror and terrorism within their daily lives, process and disseminate it. Moreover, some articles of the Criminal Code of the Russian Federation can be improved and brought into line with the Counter-Terrorism Federal Law of the Russian Federation.

Исследуется порядок применения полномочий суда кассационной инстанции, закрепленных в пунктах 4 и 5 части 1 статьи 390 ГПК РФ, при проверке вступивших в законную силу судебных актов. Актуальность настоящей статьи обусловлена необходимостью разрешения теоретических и практических вопросов применения полномочий суда кассационной инстанции судов общей юрисдикции, которые возникли после принятия и вступления в силу Федерального закона от 9 декабря 2010 года № 353-ФЗ «О внесении изменений в Гражданский процессуальный кодекс Российской Федерации». На основе анализа положений пункта 5 части 1 статьи 390 ГПК РФ и судебной практики автор приходит к выводу о необходимости его законодательного уточнения, имея в виду выделение полномочия суда кассационной инстанции по изменению обжалованных актов в самостоятельное положение, поскольку совместное закрепление в одном пункте права суда на отмену и изменение вступивших в законную силу актов искажает суть таких полномочий и смешивает разные по своей природе юридические явления. ; The article investigates the order of exercising of powers of the court of cassation set forth in paragraphs 4 and 5 of Part 1 of Article 390 of the Civil Procedural Code of the Russian Federation when checking enforceable judicial acts. The relevance of this article is conditioned by the need to resolve theoretical and practical issues of the exercising of the powers of the courts of cassation, courts of general jurisdiction, which arose after the adoption and entry into force of the Federal law of December 9, 2010 No. 353FZ "On amendments to the Civil Procedural Code of the Russian Federation". Based on the analysis of the provisions of paragraph 5 of Part 1 of Article 390 of the RF CPC and the judicial practice, the author comes to the conclusion about the need for its legislative clarification, with a view to single out the powers of the court of cassation on changing appealed acts into a separate provision, as the joint consolidation in one paragraph of the court's power to recall and change the enforceable court rulings misrepresents the essence of such powers and confuses legal phenomena of different nature.

El interés de esta investigación fue conocer a fondo la AIS en la capital de Colombia desde las dos administraciones anteriores, los resultados obtenidos por estas y lo que propone la nueva gerencia. El objetivo general de esta investigación fue analizar el enfoque del diseño y la operación de la AIS establecida por el gobierno de Bogotá para el período 2012-2016, tomando como referencia las acciones realizadas por las dos alcaldías precedentes con la estrategia de APS y la reforma al sistema de SGSSS de Colombia según la ley 1438/2011. Se realizó un análisis de enfoque cualitativo, retrospectivo, comparativo y transversal, haciendo uso del estudio de casos de tipo único proyecto piloto Nuevo modelo de atención en salud desarrollado en la localidad de Bosa . El análisis de la información se apoyó en la metodología de la teoría fundamentada con la pretensión de construir un cuerpo argumentativo sobre la AIS desarrollada. El texto se encuentra estructurado por capítulos, en los cuales se presentan de manera sintética los objetivos, planteamiento del problema, justificación, marco teórico, metodología, resultados, discusión y conclusiones. ; The purpose of this research was to deeply understand the AIS program in the Colombian capital, Bogotá, under the two previous city administrations, the results under those administrations and what the new city administration proposes. The overall objective of this research was to analyze the design approach and operation of the AIS system as established by the Bogota government from 2012 to 2016, and then compare with the steps taken by the previous city governments in APS strategy and with the reform of the SGSSS system of Colombia in accordance with law 1438/2011. A qualitative, retrospective, and comparative cross-study was undertaken, using the unique case study, the new model pilot project in health care delivery developed in the Bosa community. The data analysis was based on the grounded theory methodology with the aim of building an argumentative body regarding the developed AIS. The text is structured by chapters, which in a synthetic way lay out the problem, the objectives, the theoretical framework, the justification, the methodology, results, the discussion and the conclusions.

Планомерная и постоянная реализация региональных программ профилактики правонарушений и преступлений способна оказывать позитивное влияние на состояние законности в субъектах РФ и в целом в стране. В числе субъектов, принимающих участие в их разработке и осуществлении, особое место занимают органы прокуратуры. С одной стороны, прокуроры непосредственно активно участвуют в подготовке таких программ. Это позволяет не допускать возможных нарушений федерального законодательства и неоправданных расходов сил и средств уже на начальном этапе планирования региональных профилактических мер. С другой стороны, прокуроры осуществляют надзор за исполнением законов в ходе выполнения антикриминогенных мероприятий. Эта многогранная деятельность способствует выявлению возможных нарушений закона и принятию по ним адекватных мер прокурорского реагирования. В настоящее время весьма актуально выявление и пресечение фактов ненадлежащего использования финансовых ресурсов. В связи с этим обращается внимание на необходимость обеспечения прокурорами постоянного мониторинга принимаемых региональных программ в целях выявления возможного дублирования мероприятий и пресечения неоправданных расходов. Это должно способствовать повышению эффективности реализации предусмотренных программами антикриминогенных мер и укреплению законности. ; Well-planned, comprehensive implementation of regional programs for prophylactics of crimes and offences is capable of providing positive influence on the legal situation in the constituent subjects of the Russian Federation and in the Russian Federation in general. The prosecution bodies play special role in development and implementation of such programs. On one hand, their active participation in development of such programs allows to avoid possible violations of federal legislation and unnecessary waste of means and efforts at the very early stage of planning of regional prophylactic measures. On the other hand, the prosecutors supervise over the implementation of laws in the process of anti-crime events. This multi-faceted activity facilitates the uncovering of the possible violations of law, allowing the prosecutors to take due measures. Currently the issue of revealing and interception of undue use of financial resources is very topical. That is why, attention is paid to the need for the prosecutors to guarantee constant monitoring of the regional programs in order to reveal possible double events and prevention of unnecessary spending. It should facilitate greater efficiency of implementation of the anti-crime measures and support of lawfulness.

School trust lands are an enormous, yet often overlooked resource for public education. In some states, they have the potential to fund public education in an entirely tax-free manner, and they contribute tax-free funding for schools in many states. Before the Constitution of the United States was written, Congress established a system for granting lands to support common schools. However, there is a gap in the scholarly discourse about this legacy. Souder and Fairfax (1996) noted in their comprehensive work on school trust lands that "other than noting the initial grant to Ohio, most texts ignore the remaining details surrounding school trust lands." Few know that 134 million acres were eventually granted for the benefit of public schools. Perhaps even fewer know that only one third (42 million acres) of the original lands are still held in trust for schools. The other two-thirds of school trust lands were either sold off or are caught up in legal proceedings, making them unavailable to produce revenue for schools. As acres of school trust lands are sold off instead of leased, school trust resources deteriorate. Unfortunately, many of the factors that have contributed to the loss of school trust lands in some states are threatening school trust resources in states that have not yet lost their school trust lands. This paper defines school trust resources as any lands, products derived from lands, or funds derived from the use of lands granted for educational purposes. School trust lands is a term that refers to lands dedicated by the United States Congress, or in rare cases by state governments, for the support of public schools. These lands are often referred to in law and research literature as school lands or sixteenth section lands (referring to the surveyed section that was set aside in every township). Permanent school funds is a term that refers to funds derived from the sale, lease, or rent of school trust lands or the sale of products derived from these lands. In general, each state has one permanent school fund and states use a variety of official titles for their permanent school funds.

The legislative unification established by the new Argentine Civil and Commercial Code approved under Act No. 26994 does not involve the unification of civil and commercial rights but only a compilation of said rules in one central statutory body to which special and ancillary civil and commercial laws contribute. Commercial Law Principles are still present in the new Code and still govern the interpretation and application of laws of a commercial nature. In case of conflict between said principles, the interpretative choice and resolution of the matter at issue must be -as a consequence of the harmonious action of such principles- acceptable and, as a result of the mobile hierarchy of the colliding principles, we must establish the interpretation and the fairest and most equitable solution according to the circumstances of the case under a reasonableness criterion. ; Fil: Vítolo, Daniel R. Universidad de Buenos Aires. Facultad de Derecho. Cátedra Derecho Comercial. Buenos Aires, Argentina ; Fil: Vítolo, Daniel R. Universidad Notarial. Cátedra Derecho Comercial. Buenos Aires, Argentina ; Fil: Vítolo, Daniel R. Universidad de Belgrano. Facultad de Ciencias Económicas. Buenos Aires, Argentina ; Tema: Principios generales del derecho / Pedro Aberastury y Marta R. Vigevano, coords. -- Resumen: La unificación legislativa establecida por el nuevo Código Civil y Comercial de la República Argentina, sancionado por ley 26.994, no importa la unificación de los Derechos Civil y Comercial, sino solamente la compilación de las mencionadas normas en un único cuerpo normativo central, al que coadyuvan leyes especiales complementarias de naturaleza civil y comercial. Los Principios del Derecho Comercial siguen presentes en el nuevo Código y rigen para la interpretación y la aplicación de la ley de naturaleza y sustancia mercantil. En caso de conflicto entre dichos "Principios", la elección interpretativa y de resolución de la cuestión bajo controversia, deberá revestir -como consecuencia de la actuación armónica de los mismos- el carácter de aceptable y, como consecuencia de la jerarquía móvil de los principios colisionantes, deberá establecerse la interpretación y la solución más justa y equitativa de acuerdo con las circunstancias del caso bajo un criterio de razonabilidad.

Abstract Indonesian education system, beside the fact that it has a single system with a single educational law, accommodates two different official curricula administered by two different ministries, i.e. The Ministry of Education and The Ministry of Religious Affairs. This kind of dual system was officially initiated by the New Order Government in 1970s. Using the social constructionism as a perspective, this study tries to re-construct the debates on educational policies during the New Order Era. While the Era has passed, the policy of having dual system remains relevant.The study is conducted using a qualitative-historical method, meaning that data are gathered from various resources using the qualitative approach combined with the historical perspective. Data are collected from various written documents as well as interviews with some resource persons. General conclusion of the paper is that the dual curriculum system has existed before the New Order government took the power. The different is that the New Order Government made the dual system official, while the previous system did not recognize religious school as parts of formal education system. Abstrak Meskipun Indonesia memiliki satu sistem pendidikan nasional dan satu Undang-undang pendidikan yang berlaku, namun ada dua kementerian yang mengelola pendidikan, yaitu Kementerian Pendidikan dan Kementerian Agama. Inilah yang dimaksud dengan dualisme sistem pendidikan Indonesia. Awalnya, pendidikan Islam berada di luar system, sehingga dualism itu tidak begitu Nampak. Namun sejak tahun 1970an dualisme ini mulai mewujud seiring dengan diakuinya pendidikan Islam sebagai bagian dari sistem pendidikan nasional oleh Pemerintah Orde Baru. Tulisan ini mencoba merekonstruksi dualisme sistem pendidikan di Era Orde Baru dengan menggunakan metode kualitatif-hsitoris. Tulisan ini membuktikan bahwa sebenarnya dualisme pendidikan telah ada sebelum masa Orde Baru. Namun, di masa Orde Baru-lah dualisme itu muncul secara aksplisit, ketika pendidikan Islam diakui sebagai institusi resmi yang berbeda dengan pendidikan sekuler. How to Cite: Zuhdi, M. (2015). Construction of Dual Curriculum in Indonesian Education System During the New Order Government. TARBIYA: Journal Of Education In Muslim Society, 2(1), 47-60. doi:10.15408/tjems.v2i1.1819. Permalink/DOI: http://dx.doi.org/10.15408/tjems.v2i1.1819