Suchergebnisse

Testimony issued by the Government Accountability Office with an abstract that begins "Every year the Internal Revenue Service (IRS) does not collect tens of billions of dollars in delinquent taxes. In 2004, Congress authorized IRS to use private collection agencies (PCA) to help collect some of these debts. To ensure that taxpayers are treated properly and that the program achieves the desired results, IRS contracted with a consulting company to perform a survey of right party contacts--those individuals who confirmed their identity and tax debt to PCAs over the telephone. The consulting company reported overall taxpayer satisfaction ratings from 94 to 96 percent for contacts made from November 2006 through February 2007. At the request of the Chairman, House Committee on Ways and Means, GAO attempted to obtain, for the period September 2006 through February 2007, the number of tax debt cases IRS referred to PCAs, right party contacts who were offered the taxpayer survey, and right party contacts who took the survey. GAO was also asked to report any other key observations related to the PCA program and taxpayer survey. To perform this work, GAO collected information and interviewed officials from IRS, the consulting group that administered the survey, and the PCAs."

This article discusses the inclusion of photographs in ethnographic films, particularly in the genre video portrait. In the reconstitution of an individual's history, photographic images play an important role in the evocation of past facts that often remain only as fragments of memory. When examining personal collections and public archives, we prospect for photographic and iconographic images that allow usto construct possible relationships between collective and individual memories.

კულტურული მემკვიდრეობის დაცვასთან დაკავშირებით მეცნიერების განვითარები თანამედროვე ეტაპზე მრავალი თეორიული და პრაქტიკული პრობლემა იჩენს თავს.ამ ეტაპზე განსაკუთრებულ ყურადღებას, თავიდან ღრმად შესწავლას, გაანალიზებას და გადაფასებას მოითხოვს, ХХ ს-ის დასაწყისიდან და პოსტსაბჭოთა პერიოდის ქართული სახვითი ხელოვნება, რათა სრულად გამოვლინდეს შემოქმედებითი პროცესის სტრუქტურა და მისი თავისებურება.მუზეუმებში დაცული ნაწარმოებების სამეცნიერო კვლევები ბოლომდე სრულ სურათს ვერ ქმნის და ხშირ შემთხვევაში, განვითარების საერთო კონტექსტში ვერ ჯდება.ქართული სახვითი ხელოვნების განვითარების მნიშვნელოვანი ეტაპების კვლევას ხელს შეუწყობს საოჯახო და კერძო კოლექციებში დაცული მხატვრული ნაწარმოებები, რომლებიც უნდა ავსებდნენ და ჩართულნი იყვნენ ამ პროცესში.კერძო საკუთრებაში არსებული მხატვრული ნაწარმოებები, გარკვეული პირობების და მიზეზების გამო, სამართლებრივი წესების დაცვით, დღეს დიდი რაოდენობით საქართველოს საზღვრებს ტოვებს, მიმდინარეობს მათი ინტენსიური გადინება, რაც, როგორც თეორიულ ასპექტში, ისე პრაქტიკულშიც დიდ ზიანს აყენებს ქართულ კულტურასა და მეცნიერების დაცვის სისტემას.წინა ათწლეულებში თითოეული შემომქმედის მიერ შექმნილი მხატვრული ნაწარმოებები, მათი როლი და თვითმყოფადობა ფასდაუდებელია, როგორც მისი შემოქმედების, ასევე ქართული სახვითი ხელოვნების განვითარების შესწავლის პროცესში.ზემოაღნიშნულიდან გამომდინარე, ქართული კულტურული მემკვიდრეობის, კერძოდ სახვითი ხელოვნების, ერთიანი სისტემის შესანარჩუნებლად მიზამშეწონილი იქნება, სამართლებრივი მხარეებიის დაცვით, ისეთი მექანიზმების შემუშავება, რომლებიც ამ ნამუშევრების არსებობას დაიცავენ; უკიდურეს შემთხვევაში, საქართველოს ტერიტორიაზე გაყიდული ნაწარმოების მაღალხარისხოვანი ასლი ან ფოტო-ასლიუნდა რჩებოდეს.ქართული სახვითი ხელოვნება კულტურული მემკვიდრეობის მნიშვნელოვან მონაკვეთს წარმოადგენს და მისი დაცვის და მართვის სისტემა სწირად უნდა იყოს განსაზღვრული, რაც შემდომში შემოქმედებითი პროცესების განვითარების სრულ სურათს განაპირობებს და საშუალებას მისცემს ხელოვნებათმცოდნეებს მაღალხარისხოვანი სამეცნიერო ნაშრომების შესაქმნელად.

For more than two centuries St Petersburg, the capital of the former Russian Empire, has been famous for its collections of Ethiopian manuscripts, objects of art and documents concerning Ethiopian history. They are concentrated in three state institutions and in several private collections of African art. This article provides a short history of formation of Ethiopian manuscript collections of Russia and describes the process of their description and study. Some interesting and unpublished items were generally describedand their miniatures published.

As part of the research project of the RSCF No. 22-18-00295 "Electronic library of Arabographic manuscripts from archival, library, museum and private collections of Russia", the authors conducted an archeographic expedition in the summer of 2022 to the Kayakent, Akhtynsky and Suleiman-Stalsky districts of the Republic of Dagestan with the aim to identify private and mosque collections of manuscripts and books for their subsequent description and digitization. Two private collections, belonging to K.M. Kamalov and Sh.Yu. Magomedov, were identified in the Kayakent district of Dagestan. They comprise around forty volumes of manuscripts and early printed books, as well as handwritten documents: assembly records, letters, registration of legal transactions, etc. Both collections have a common origin and are fragments of collections belonging to local religious figures: the last pre-revolutionary qadi of the village of Alhajikent, Qadi-Agay and his relatives Abuzar-qadi, local alim of the first half of the 19th century, Abdul Wahab Sheikh and Sheikh Mirza. The part of the collection of Sh.Yu. Magomedov was lost in the 1980s. The content of the collections is mainly represented by works in Arabic in the fields of grammar and stylistics of the Arabic language, Muslim law, dogmatics, occult sciences. Due to the loss of its part, the Sh.Yu. Magomedov's collection covers the period between 1747-1748 to the first third of the 19th century, while in the collection of Kamalov K.M. there are earlier copies of manuscripts, which, according to paleographic characteristics, can be attributed to the middle of the 17th century. Our paper focuses on the few manuscripts in the Turkic languages, identified in the collections.

Public, and particularly museum-based, collections provide invaluable opportunities for analysis. The objects in these collections typically offer relatively complete examples which often become reference points for newly excavated material or analyses. However, aside from issues of provenance and occasionally authenticity, one of the biggest challenges with the analysis of objects in museum collections is, perhaps ironically, their public and collection-based context. Objects on display are often only directly analysed immediately following their initial discovery and are then increasingly restricted for direct analysis (e.g. placed behind glass, displayed in such a way that their removal is difficult, etc.). Although visible to millions, once in a collection the level of analysis possible is often limited and superficial. In this paper we discuss the analysis of three collections of ancient Italian armour now housed in collections, both public and private. We examine some of the ethical considerations when looking at such collections. We also discuss the issues faced when analysing and making digital models of objects, which are used to explore the nature and importance of military equipment in Italy during the first millennium BCE. In addition, we argue that, although famous, many of the pieces held in collections are currently being underutilized in studies of the ancient world. We suggest digitization, even when conducted quickly, can help to unlock more information from previously excavated and analysed items and we highlight the pros and cons of various techniques when working in museum-based contexts.

The present series of contributions critically edits in Romanian and English, with concordances and commentary, a string of unpublished, multilingual manuscripts written by the young Mircea Eliade, Indologist, and historian of religions in South Asia, from 1929 to 1931. Previously unknown, the manuscripts were purchased by a private collector, who most graciously contacted the editors in February 2023 and bequeathed them for the present publication. The series complements ECCE | The Complete Critical Edition of Mircea Eliade's Scholarly Works before 1945, under the auspices of the Institute for the History of Religions in Bucharest (first two volumes forthcoming). The first two instalments of MEUM | Mircea Eliade's Unpublished Manuscripts from Private Collections were published in Transilvania 51 [155] (2023), no. 1, pp. 1-22 (Critical edition) and no. 2, pp. 1-16 (Concordances A-E).

The present series of contributions critically edits in Romanian and English, with concordances and commentary, a string of unpublished, multilingual manuscripts written by the young Mircea Eliade, Indologist and historian of religions in South Asia, from 1929 to 1931. Previously unknown, the manuscripts were purchased by a private collector, who most graciously contacted the editors in February 2023 and bequeathed them for the present publication. The series complements ECCE | The Complete Critical Edition of Mircea Eliade's Scholarly Works before 1945, under the auspices of the Institute for the History of Religions in Bucharest (first two volumes forthcoming).

This Article examines the constitutionality of statutes which allow courts to transfer outstanding legal financial obligations to private debt collection agencies. In Washington State, the clerk of courts can transfer the legal financial obligation of a formerly incarcerated person if he or she is only thirty days late making a payment. Upon transfer, the debt collection agencies can assess a "collection fee" of up to 50% of the first $100.000 of the unpaid legal financial obligation, and up to 35% of the unpaid debt over $100,000. This fee becomes part of the LFO debt imposed at sentencing, and like that debt, must also be paid in full. Interest accrues at 12% per annum, there is no account for a LFO debtor's indigence or ability to pay, and the collection fee is not dischargeable in bankruptcy. Not only do these collection fees further consign a formerly incarcerated person to a lifetime of poverty and exacerbate already-severe barriers to community re-entry, but they increase the risks for re-arrest and re-incarceration. Equally troubling is that these fees extend the time during which an ex-offender is tethered to the criminal justice system. This Article argues that Washington State's collection agency referral law, and similar laws in other states, may violate constitutional due process and excessive fine edicts.