Suchergebnisse

Our research will investigate the accounting standards applied to SMEs in ASEAN and the manner in which those standards are spread to SMEs. After we investigate the challenges faced by SMEs in ASEAN nations when utilising the accounting standards as well as the measures with which to conquer such challenges, we will develop and recommend public policies. Our research will also clarify the gap between ideals and the reality of the introduction of international accounting standards, including IFRS and IFRS for SMEs, and determine if it is progressing smoothly or not. After we identify the reality and challenges of the accounting system for SMEs in the ASEAN region, we can clearly determine what type of public policy should be created throughout ASEAN or the individual nations. With a public policy in effect, we foresee improvement in the ability of SMEs in ASEAN to obtain financing.

Tujuan dilakukannya penelitian ini adalah untuk mengetahui bagaimana pengaturan tentang implementasi dari putusan Mahkamah Kostitusi dan bagaimana implementasi putusan Mahkamah Konstitusi terkait pengujian Undang-undang No. 22 Tahun 2001 Tentang Minya Dan Gas Bumi, di mana dengan menggunakan metode penelitian hukum normatif disimpulkan: 1. Dalam amandemen UUD NRI Tahun 1945 yang ketiga telah merubah struktur ketatanegaraan Indonesia, di mana Pasal 24 Ayat (2) UUD NRI Tahun 1945 menyatakan bahwa kekuasaan kehakiman dilakukan oleh Mahkamah Agung dan peradilan yang ada di bawanya dan oleh Mahkamah Konstitusi dengan demikian Mahkamah Agung dan Mahkamah Konstitusi dalam menyelenggarakan kekuasaan kehakiman menjadi sejajar. Pada pasal 24C Ayat (1) UUD NRI Tahun 1945 yang mengatur mengenai Mahkamah Konstitusi secara jelas memberikan wewenang kepada Mahkamah Konstitusi mengadili pada tingkat pertama dan terakhir yang putusannya bersifat final untuk menguji Undang-undang terhadap Undang-Undang Dasar, memutus sengketa kewenangan lembaga negara yang kewenangannya diberikan oleh Undang-Undang Dasar, memutus pembubaran partai politik, dan memutus perselisian tentang hasil pemilihan umum. Pada Pasal 10 Ayat (1) huruf a Undang-undang Nomor 24 Tahun 2003 Tentang Mahkamah Konstitusi menyatakan bahwa Mahkamah Konstitusi berwenang mengadili pada tingkat pertama dan terakhir yang putusannya bersifat final untuk menguji Undang-undang terhadap Undang-Undang Dasar Negara Republik Indonesia. Pasal yang mengatur tentang wewenang dari Mahkamah Konstitusi, di atur juga dalam Pasal 29 Ayat (1) huruf a Undang-undang Nomor 48 Tahun 2009 Tentang kekuasaan kehakiman yang menyatakan bahwa Mahkamah Konstitusi berwenang mengadili pada tingkat pertama dan terakhir yang putusannya bersifat final untuk menguji Undang-undang terhadap Undang-Undang Dasar. Dari peraturan-peraturan yang demikian inilah yang menjadi landasan bagi putusan Mahkamah Konstitusi yang seharusnya setelah diucapkan dalam sidang yang terbuka untuk umum dilaksanakan. Maksudnya tidak lain adalah agar keseluruhan sistem norma hukum dalam negara hukum Indonesia benar-benar mencerminkan cita-cita hukum atau rechsidee yang terkandung dalam UUD NRI Tahun 1945 sebagai hukum dasar dan hukum tertinggi di Indonesia. 2. Implementasi atau pelaksanaan dari suatu proses peradilan di Mahkamah Konstitusi adalah suatu hal yang sangat penting karena menyangkut kepastian hukum dan keadilan di masyarakat terutama bagi mereka yang dirugikan oleh suatu peraturan perundang-undangan atau hak-haknya secara konstitusional dirugikan dengan berlakunya Undang-undang tersebut. Terkait dengan hal itu, Undang-undang Nomor 22 Tahun 2001 Tentang Minyak Dan Gas Bumi, yang di mohonkan untuk diuji pada Mahkamah Konstitusi mengenai Pasal-Pasal yang menyangkut dengan Badan Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi (BP Migas), yang di mana pada amar putusan dari Mahkaham Konstitusi dinyatakan bahwa BP Migas bertentangan dengan konstitusi dan tidak mempunyai kekuatan hukum mengikat, putusan dari Mahkamah tersebut adalah putusan yang sudah seharusnya diimplementasi atau dilaksanakan oleh organ pembuat Undang-undang atau dalam hal ini adalah DPR bersama dengan Pemerintah akan tetapi sampai saat ini DPR maupun Pemerintah belum mengimplementasi putusan dari Mahkamah Konstitusi tersebut.Kata kunci: minyak dan gas bumi, mahkamnah konstitusi

This study on the application of traffic laws aimed to determine the implementation of Law No. 22 of 2009 on traffic and road transport as well as the view of sociology of law on the level of compliance, adherence and awareness in the city of Ambon in motorcycle riding. Data were collected through field research and descriptive analysis qualitative. The results showed that the implementation of Law No. 22 Year 2009 regarding Traffic and Road Transportation already applied in the middle of Ambon City community. Unit Resort Police Ambon and PP. Lease disseminate legislation traffic and road transport in all kinds of places such as in schools of the first level or primary school, junior high, and high schools, bases taxis, offices, and campus. But in sociology of law on the level of compliance, adherence and awareness in the city of Ambon in riding motorcycles in traffic is low. Because, still common violations in road traffic, such as pengedara motorcycles were not wearing helmets and carrying no driver's license, vehicle registration, vehicle accessories and do not turn on the lights during the day. Thus the implementation of the Act have not been able to increase compliance and public awareness of the cultural city of Ambon orderly traffic. Keywords: implementation, traffic laws, motorcyclists, violations

It is well recognized in the literature that a country's transport system plays a central role in its development. In this paper, we show the economic impacts of improvements in the transport system by studying experience of the Philippines with the Roll-on/Roll-off (Ro-Ro) policy that promotes the use of Ro-Ro ferry terminal system. Using difference-in-difference strategies in analyzing agricultural household income and children's education, we find that the operation of Ro-Ro ports largely benefitted the households living near the Ro-Ro ports. More specifically, our estimates suggest that agricultural households gained higher income from the operation of these ports because both agriculture and non-agriculture related activities were stimulated. Our results also imply the boost in non-agriculture related activities on the islands where the Ro-Ro ports are located. Meanwhile, our analysis on children's education reveals an increase in school attendance of males and females in municipalities near the Ro-Ro ports. We likewise confirm that there was an increase in family income in these areas, thereby suggesting the increased capacity of households to send children to school. As a whole, our study demonstrates some examples of short-run and long-run impacts of improving a country's transport system. Likewise, it highlights the importance of an efficient and affordable transport system in an archipelagic country like the Philippines.

In this article, we seek to: i) draw a "map of positions" derived from readings of Christopher Columbus's Journal by Latin American novelists between 1972 and 1992, particularly those disparately incorporating fragments of the Journal in a disparate way, such as Severo Sarduy's Cobra (1972) and Alejo Carpetier's El arpa y la sombra (1979), and Graciela Freilich's Colombina descubierta (1991) and Augusto Roa Bastos' Vigilia del Almirante (1992); ii) to consider in each one of them the presence of an "author / translator" of the source text, particularly focused on the political value of words and the figure of the "Discoverer;" iii) to visualize a "map of author / translators" whose re-readings clinging on the novels had an impact on models of universal / American, Indian / Western, past / present, identity / alterity tensions. ; En esta labor buscamos evidenciar la productividad de releer el "Diario de Colón", proceso legible en novelas latinoamericanas editadas entre 1972-1992. Nos referimos a textos que incorporan fragmentos del Diario de manera dispar: específicamente trabajaremos con Cobra (1972) de S. Sarduy, El arpa y la sombra (1979) de A. Carpentier, Colombina descubierta (1991) de A. Freilich y Vigilia del Almirante (1992) de A. Roa Bastos. Para abordar estos textos proponemos considerar que en cada uno de ellos es posible reconocer un autor que "traduce" el "texto fuente" focalizando en el valor político de la figura del "Descubridor". El objetivo central persigue visibilizar un mapa de autores-traductores cuyas relecturas injertadas en las novelas repercutieron en modelos de identidades/alteridades universales/americanas, indias/occidentales, pasadas/ presentes en tensión.

Background: South Africa's development and growth in healthcare since the 1900s is phenomenal, but certain present-day healthcare policies such as the Traditional Health Practitioners Act (Act No 22, 2007), could jeopardize it. Aims: The study aims to determine if the Traditional Health Practitioners Act No 22 is a godsend to the South African healthcare or if there is an indication of doom. Methods: This is an exploratory and descriptive study that makes use of an historical approach by means of investigation and a literature review. The emphasis is on using current documentation like articles, books and newspapers as primary sources to reflect on the thinking and opinions around the contribution of the Traditional Health Practitioners Act No 22 of 2007 to the South African healthcare sector. The findings are offered in narrative form. Results: It seems that the Traditional Health Practitioners Act No 22 (2007) was promulgated without comprehensive exploratory research and an in-depth consultation with all the role-players involved in South Africa's healthcare, especially the already statutory registered health professionals. Conclusion: Political influences played a strong part in the promulgation of the Traditional Health Practitioners Act in 2007. In 2017 it is still not fully operational and the indication is that it will take years for the traditional health practitioner to become a full member of the health sector, if ever. This health Act can cause serious long-term disturbances for the already established healthcare practitioners and the statutory healthcare sector.

The stock of external debt owed by low- and middle-income countries reached US $6.7 tril-lion in 2015 (World Bank, 2017). In 2015, ex-ternal debt accounted for 26 percent of the Gross National Income (GNI) of the low- and middle-income countries and 98 percent of their export receipts. In this study, we intend to examine the role that institutional quality plays in defining the debt-growth relationship. The objective is to under-stand whether the presence or absence of qual-ity institutions determines and influences the direction and magnitude of debt's effect on growth.

No document has thus far been found to corroborate this account of a cult-like rite wherein fealty is sworn to Ferdinand Marcos. However, knowing that there were eventually Marcos cults (allegedly organized by the military, see "Editors' Introduction" in this volume) and the centrality of the barangay to Marcos's political machinery, it is not farfetched that the reported rituals, or versions thereof, did take place.

Study of authors productivity use Lotka's Law has been done, there are some field of science that is physics, chemistry, library and information, social science and politics. The same study in the field of psychology, has not been done in Indonesia. Therefore this study aims to: (1) determine the productivity of authors of psychology, especially in the publication of scientific psychology published by the Fakultas Psikologi UGM, using the law of Lotka; (2) know the author who is productive in the two publications. This study uses a bibliometric approach, which is analized quantitatively using Lotka's law. The results show that: (1) Authors productivity of Jurnal Psikologi by involving first writer (straight count) according to Lotka's law, that is Dmaks critical point value. (2) Productivity of the author of Buletin Psikologi by involving the first author (straight count) the result shows that Dmax > the critical point value or not according to Lotka's law. Similarly, productivity by involving all authors is also inconsistent with Lotka's law because Dmax > the critical point. Other results indicate that Faturochman was the most prolific writer of the two scientific magazines.

RESEARCH OBJECTIVE: The purpose of this article is to present arguments against the possibility of adoption of a child by a homosexual person in the light of Polish family law. THE RESEARCH PROBLEM AND METHODS: Since the Polish legislature does not explicitly accept or prohibit the adoption of a child by a homosexual person, the question of the possibility of adoption of a child by such a person is raised in the light of the principles of family law in force in Poland. There has been applied the method of critical and comparative analysis as well as the analysis of the reference literature, rulings of the Polish Supreme Court and Polish reference legislation. THE PROCESS OF ARGUMENTATION: After having initially defined the aim of the study, the author indicates the function and purpose of the adoption and its premises. Two basic premises of adoption are explained in detail - the premise of the best interests of the child and the appropriate personal qualifications of the adopter. The essential part of the argumentation is to find the answer to the question on whether adoption of a child by a homosexual person in the light of Polish family law is possible or not. RESEARCH RESULTS: The result of this research is the statement of impossibility of adoption of a child by homosexuals in the light of Polish family law. CONCLUSIONS, INNOVATIONS AND RECOMMENDATIONS: The analysis confirmed the dominant view in Polish doctrine according to which adoption of a child by homosexuals appears to be in contradiction of the principle of the best interests of the child.

AbstractRESEARCH OBJECTIVE:The purpose of this article is to present arguments against the admissibility of adoption of a child by a homosexual person in light of the best interests of the child principle in accordance with its understanding in Polish family law. It has to be emphasized that the article presents solely subjective author's interpretation of Polish legal provisions regulating the institution of adoption.THE RESEARCH PROBLEM AND METHODS:Since Polish legislator has not explicitly accepted or prohibited the adoption of a child by a homosexual person, the question of the admissibility of adoption of a child by such a person is raised in light of the principles of family law in force in Poland. There has been applied the method of critical and comparative analysis as well as the analysis of the reference Polish literature, rulings of the Supreme Court of the Republic of Poland and Polish reference legislation. THE PROCESS OF ARGUMENTATION:After having initially defined the aim of the study, the author indicates the function and purpose of the adoption and its premises. Two basic premises of adoption are explained in detail - the premise of the best interests of the child and the appropriate personal qualifications of the adopter. The essential part of the argumentation is to find the answer to the question on whether adoption of a child by a homosexual person in light of Polish family law is admissible or not. RESEARCH RESULTS: The result of this research is the statement of inadmissibility of adoption of a child by homosexuals in light of Polish family law. CONCLUSIONS, INNOVATIONS AND RECOMMENDATIONS:The analysis confirmed the author's opinion that adoption of a child by a homosexual person/ homosexuals appears to be in contradiction with the principle of the child's best interests principle in accordance with its understanding in Polish family law.

International audience ; La finalité poursuivie par les interventions étatiques ne peuvent pas suffire à les faire échapper à la qualification d'aides d'Etat au sens du traité. Une écotaxe aussi spécifique soit-elle ne constitue pas un système fiscal autonome.

International audience ; La finalité poursuivie par les interventions étatiques ne peuvent pas suffire à les faire échapper à la qualification d'aides d'Etat au sens du traité. Une écotaxe aussi spécifique soit-elle ne constitue pas un système fiscal autonome.

The article focuses on the life and work of Onyssym Radyshevs'kyi (c. 1560–1631) from the Volyn' region, who was a printer at the beginning of the 17 th century, the author of the military book, fortifier and inventor. His publications (the Gospel, 1606, and the Church Statutes, 1610, Moscow Printing House) hold the researchers' interest by their high level of polygraphy. The book «Ustav Ratnykh…» (1607–1621) is characterized by its sci-tech significance and it is a substantial contribution to the development of Artillery Studies as well as Military Studies in general. Key words: history of printing, a military book of the 17 th century, fortification, Onyssym Radyshevs'kyi. ; Розглянуто життя та працю друкаря початку XVII століття, автора військової книги, фортифікатора та винахідника, вихідця з Волині Ониси-ма Радишевського (близько 1560 – близько 1631). Його видання (Єванге-ліє 1606 р. та Устав Церковний 1610 р., московський Друкарський двір) цікавлять дослідників своїм високим рівнем поліграфічного виконання, а книга «Устав ратних…» (1607–1621 рр.) – науково-технічною вагомістю та відповідним внеском у розвиток артилерійської науки зокрема та у військову справу загалом. Ключові слова: історія друкарства, військова книга XVII ст., фортифі-кація, Онисим Радишевський.

Tujuan utama kegiatan pengabdian masyarakat ini adalah untuk meningkatkan wawasan dan pengetahuan serta kesadaran hukum para remaja di Kota Singaraja, orang tua dan pihak sekolah selaku pendidik terhadap regulasi yang mengatur tentang Lalu Lintas dan Angkutan Jalan guna meminimalisir kegiatan balapan liar (Undang-Undang Nomor 22 Tahun 2009), sehingga dikemudian hari jika terjadi kegiatan balapan liar seluruh komponen masyarakat dapat bertindak secara aktif selaku pengawas dan nantinya mampu mengetahui tindakan hukum yang tepat untuk para remaja yang melakukan kegiatan balapan liar tersebut. Untuk kepentingan pencapaian tujuan program ini, maka rancangan yang dipandang sesuai untuk dikembangkan adalah "RRA dan PRA" (rapid rural appraisal dan participation rural appraisal). Di sisi lain, program ini juga diarahkan pada terciptanya iklim kerjasama yang kolaboratif dan demokratis dalam dimensi mutualis antara dunia perguruan tinggi dengan masyarakat secara luas di bawah koordinasi pemerintah Kabupaten setempat, khususnya dalam rangka meningkatkan pengetahuan dan wawasan para remaja, orang tua dan pihak sekolah selaku pendidik terkait minimalisasi kegiatan balapan liar di Kota Singaraja. Lama pelaksanaan kegiatan adalah 6 (enam) bulan yang dimulai dari tahap perencanaan, pelaksanaan sampai pada proses evaluasi dengan melibatkan para remaja, orang tua, keluarga, dan pihak sekolah yang ada di kota Singaraja, dengan jumlah peserta sebanyak 30 orang. Hasil kegiatan menunjukkan bahwa setelah diberikan diseminasi oleh tim pengabdian kepada masyarakat, para remaja, orang tua, keluarga, dan pihak sekolah yang ada di kota Singaraja menjadi memiliki pengetahuan yang jelas dan utuh mengenai: (1) pengetahuan tentang larangan balapan liar menurut Undang-Undang Nomor 22 Tahun 2009, (2) pengetahuan tentang penegakan hukum bagi remaja yang melakukan kegiatan balapan liar. Kata-kata Kunci: Diseminasi, Undang-Undang Lalu Lintas dan Angkutan Jalan, Minimalisasi, Balapan Liar.