bluuebunny/crossref_metadata_2025 huggingface dataset:
Vrijheid, burgerlijk activisme en kritiek op het absolutisme: enkele casussen van het Nederlandse republicanisme in de verlichting
Authors: Urbaniak Jan
Published: December 2020

The purpose of this contribution is to show how republican thought in the Netherlands developed during the last decades of the eighteenth century. To this end, I present three cases of Dutch republicanism, which, I believe, were the most crucial in the formation of Dutch identity in the early modern period. When analysing these cases, I try to show how the republican message came about: I look both at the ideology that was embedded in republican concepts, and at the rhetorical representation of republican ideas – how, in the form of texts and prints, they were presented to the reader.
Tsjechische ballingschrijvers in Nederland: de positie van Jana Beranová en Jan Stavinoha in het literaire veld
Authors: Sedláčková Lucie
Published: December 2020

Dutch literature of the 1990s can be characterised by a significant boom in the so-called multicultural (or intercultural) authors (political refugees and second-generation migrants). Jana Beranová and Jan Stavinoha, two authors of Czech origin debuting in poetry and fiction in the early 1980s, did not fully participate in this trend. This article deals with the reception of these two exiles in the Netherlands, and the possibility of their entrance into the literary canon. One of the aspects investigated in more detail is their self-presentation, namely, whether, and to what extent, they assumed an exilic posture.
De paradoxale strijd van Esperanto voor tolerantie
Authors: Fabry Jan
Published: December 2020

This article investigates the influence of tolerance in the evolution of Esperanto as an artificial language. The idea of tolerance, embedded in the fundamental values of Esperanto, suffered from the social evolution of increasing intolerance. The most important historical factors that contributed to the increasing intolerance towards users of Esperanto are examined.
Cultuurspecifieke elementen in de Poolse vertaling van Jip en Janneke van Annie M.G. Schmidt
Authors: Lipnicka Magdalena
Published: December 2020

The article concerns the translation of the book Jip en Janneke into Polish. Jip en Janneke is a classic example of children’s literature in the Netherlands. The article contains a theoretical introduction where the history of children’s literature in the Netherlands and the phenomenon of writership by Anna M.G. Schmidt was presented. Then attention is focused on the cultural specific items in translation. The last part of the work is the analysis of the translation of selected cultural elements, i.e. realia (including names, food, special days such as Sinterklaas and children’s songs). At the end of the article there are conclusions.
Het belang van sociaal tolken als instrument van tolerantie in het kader van de huidige vluchtelingen- en arbeidsmigratie
Authors: Knap-Dlouhá Pavlína , Křížová Kateřina
Published: December 2020

As a result of social changes in society in Western Europe at the end of the 20th century, it was recognised that a new perspective on interpreting science was needed. For a long time, community interpreting was ignored or considered inferior in comparison to the dominant interpreting mode, namely, conference interpreting. Intensifying trade contacts and labour migration within the European Union have, in combination with the current influx of refugees, led to a high demand for interpreting services in the field of social and legal interpreting. Additionally, there is only a limited number of qualified interpreters available on the market, especially in combinations of less widely-spoken languages. The lack of qualified community interpreters and translators has direct consequences for delays in the functioning of certain government bodies and social services. The same applies to the quality of healthcare provided and to the social climate. Increasing the scale of interpreting and translation assignments, changing the professional profile of the interpreter and raising the demand for the provision of language services in specific language combinations are clear signals for small philological departments to offer their students the opportunity to specialise in this area. For this reason, two projects are presented in this article, both of which aim at promoting know-how in the field of social interpreters and at developing modules in social interpreting and translation.
Gij zult andermans taalfouten koesteren! Tolerantie voor taalveranderingen en spellingfouten
Authors: Kowalska-Szubert Agata
Published: December 2020

This essay is a plea for more careful use of Dutch language, in particular by translators and teachers of Dutch. In particular, the spelling always proves to be a difficult stumbling block, and not just for second-language or foreign-language learners. The essay examines the problem of compound words and mistakes made by professional language practitioners of Dutch when writing these words or not.
Syntactische tolerantie: hoe voorzetselvoorwerpen bij intransitieve werkwoorden ook in een passieve zin kunnen voorkomen?
Authors: Flor-Górecka Agnieszka
Published: December 2020

The aim of this article is to answer the question whether it is possible to form a passive voice of intransitive verbs with prepositional objects. First, I present the information concerning prepositional objects and subsequently provide a brief discussion of the passive voice in Dutch. I also present conditions under which an intransitive verb with a prepositional object is allowed to undergo passivisation.
Zjawisko „makdonaldyzacji” kultury w orzecznictwie Trybunału Sprawiedliwości Unii Europejskiej
Authors: Kosińska Anna Magdalena , Beer Michał
Published: December 2020

Artykuł analizuje orzecznictwo Trybunału Sprawiedliwości Unii Europejskiej dotyczące szeroko rozumianych ikon popkultury. Takie sprawy pojawiają się od kilku lat na wokandzie TSUE i dotyczą m.in. takich produktów, jak Coca-Cola, LEGO czy kostka Rubika. Artykuł stawia sobie za cel odpowiedź na pytanie, czy popkultura ze względu na swoją efemeryczność zasługuje na ochronę prawną i czy owa ochrona jest realna. Prezentowane orzeczenia są analizowane w świetle prawa Unii Europejskiej na szerokim tle wszechobecnej kultury masowej.
The Turkish–Greek Border Crisis and COVID-19
Authors: Oztig Lacin Idil
Published: December 2020

This essay examines the emergence and the escalation of a border crisis between Turkey and Greece. On February 27th, Turkey opened its Greek border to asylum seekers and migrants which led to the gathering of thousands of people on the border. The border crisis escalated as Greek forces repelled people who forced their way into Greece. Even though the border crisis deescalated with the COVID-19 pandemic, Turkey’s political maneuvering with the European Union (EU) regarding the movement of asylum seekers is not off the table.
“Return of Mental Borders”: A Diary of COVID-19 Closures between Kehl, Germany, and Strasbourg, France
Authors: Wassenberg Birte
Published: December 2020

This paper retraces the author’s personal experience of the COVID-19 lockdown from March to July 2020 at the Franco-German border from a threefold perspective: that of a cross-border worker living in Kehl, Germany, and working in Strasbourg, France; that of a Franco-German citizen with a family and children of both French and German nationality; and that of a researcher specialized in border studies. The paper deals with national re-bordering policies and their direct personal and psychological consequences for borderlanders, and also questions whether such measures are adequate to contain the pandemic, especially in a context of European Union integration which is based on the principle of a “Europe without borders”.
Reading Borders: Review of Anna Casaglia’s Nicosia Beyond Partition
Authors: Brunet-Jailly Emmanuel
Published: December 2020

Book review
Revisión de métodos para la clasificación de fallas superficiales en pavimentos flexibles
Authors: Ríos Cotazo Norma Ximena , Bacca Cortés Bladimir , Caicedo Bravo Eduardo , Orobio Quiñónez Armando
Published: December 2020

El estado de la infraestructura vial impacta el entorno social, económico y político de una nación. La evaluación de la condición superficial del pavimento es esencial para planificar intervenciones oportunas y eficaces. Las acciones oportunas evitan sobrecostos de operación, impiden el deterioro no controlado y disminuyen los inconvenientes operacionales y de seguridad. El problema expuesto plantea la inquietud de estudiar alternativas para evaluar el estado del pavimento, por lo cual un gran número de investigaciones sobre detección automática de fallas superficiales en pavimentos flexibles a través de técnicas de procesamiento de imágenes han sido desarrolladas. El objetivo de este artículo es revisar y analizar estos aportes. Sobre la base de la revisión, se concluyó que el rendimiento de este tipo de sistemas está determinado por dos factores: la recopilación de los datos y su procesamiento. El análisis presentado se despliega en función de estos factores. Se considera oportuno el desarrollo de sistemas que aprovechen las cualidades de diferentes sensores en la adquisición de datos y que integren la detección y clasificación de variedad de fallas incluyendo datos de severidad.
Material ecológico para construcción en vidrio, arena y poliplásticos (VAPoli)
Authors: Rocha Álvarez Delma Esther , Pérez Carol , Villanueva Jorge
Published: December 2020

El presente artículo hace referencia a la realización de un nuevo material de construcción amigable con el medio ambiente; menciona conceptos de contaminación en Colombia donde se demuestra con cifras la falta de reutilización de materiales reciclables, y plantea sus objetivos y justificación de acuerdo con las necesidades o carencias esbozadas en el documento. En la investigación se efectúan estudios de modelos similares donde se muestran investigaciones relacionadas con el tema propuesto; igualmente se hace evocación de artículos y leyes tanto nacionales como internacionales que respaldan este trabajo.
Hanbelîlik ile Küllâbîlik Arasındaki İlişki
Authors: KOÇ İsa
Published: December 2020

Ahmed b. Hanbel ve taraftarlarıyla Küllâbîler arasında Mihne’den sonra bazı tartışmaların yaşandığı görül-mektedir. Ahmed b. Hanbel’in Küllâbîlere yönelik sergilediği tavır Hanbelî geleneğin daha sonraki temsilcileri tarafından sürdürülmüştür. Bu çalışmada III./IX. yüzyıldan başlayarak üç asırlık zaman dilimi içerisinde iki grubun birbirlerine yönelik yaklaşımları ele alınmaktadır. Özellikle Hanbelilîğin İbn Küllâb, Muhâsibî ve Kerâbîsî ile ilgili düşünce ve eleştirileri söz konusu edilmektedir. İki grup arasındaki tartışmaların boyutu üzerinde durulmakta ve hangi konular-da tartışmaların yaşandığı ifade edilmektedir. Hanbelî isimlerin temel tartışma konusu olan Allah’ın kelamı üzerinden Küllâbîleri eleştirirken kullandıkları Lafzıyye ile Vâkıfiyye kavramları ve bu düşüncelere yönelik tepkileri üzerinde durulmaktadır. Ayrıca İbn Huzeyme’nin başta Kalânisî olmak üzere Küllâbîler ile ilişkisi incelenmektedir.
Local Partners’ Perspectives on Health Student Service-Learning Placements in Low- and Middle-Income Countries: A Pilot Qualitative Study with Partners from Vietnam and Timor-Leste
Authors: Crawford Emma , Hill Anne E , Caine Anne-Maree , Hunter Lucy , Mandrusiak Allison , Dunwoodie Ruth , Fagan Amy , Quinlan Teresa , Branjerdporn Nataya , Anemaat Lisa
Published: December 2020

Service-learning programs can provide clinical assistance in low-resourced settings while providing students with intercultural learning opportunities in diverse health contexts; local partners’ perspectives on international service-learning (ISL) programs are integral to ethical, effective and sustainable university-community partnerships; yet the perspectives of local partners remain under-represented in research. Interpretive description methods guided data collection and thematic analysis of qualitative responses from written questionnaires. Four local partners from Vietnam and Timor-Leste responded to questionnaires in this pilot project. Three themes were identified regarding benefits, underpinning factors for program effectiveness, and a further three themes related to desired improvements. According to local partners, benefits of ISL include skill and knowledge exchange, enhanced assessment and intervention strategies, and increased service quality. Communication and relationships were seen as underpinning factors of effective partnerships. Areas for further improvement included drawing more strongly on local partner strengths and perspectives, further collaborative preparation for the placements, and more regular communication. These preliminary findings align with existing research regarding benefits to local partners. Modelling effective practices, formal training and meetings, and ongoing case discussions may be some useful methods for achieving knowledge and skill exchange in ISL.
ON MEASURES OF PROCEDURAL COERCION RELATED TO PROPERTY RIGHT RESTRICTION
Authors:   Professor of the Department of Criminal Procedure and Criminalistics of the Law Faculty of the Kazan (Volga Region) Federal University LL.D., Professor, Epikhin Aleksandr Yu. , Tagirov Ayrat N. ,   Department Head of the Investigative Directorate for the Republic of Tatarstan of the Investigative Committee of the Russian Federation Lieutenant Colonel of Justice
Published: December 2020

The article considers the sufficiency of coercive procedural measures available in the criminal procedure legislation of the Russian Federation related to the restriction of property rights and aimed at compensating for the damage caused by the crime and ensuring the enforcement of the court’s sentence in terms of property penalties and possible confiscation of property. In order to maintain a balance between the interests of the parties to the prosecution and that of the defence and to enhance the effectiveness of the work of the preliminary investigation agencies in property searching and locating with a view to its further arrest, it is proposed that a new coercive procedural measure be introduced in the form of an interim injunction of the disposal of property.
PROSECUTOR’S AUTHORITIES IN A CRIMINAL CASE SUBMITTED WITH A LETTER OF ACCUSATION
Authors:   Head of the Department of Criminal Procedure of the Military University of the Ministry of Defence of the Russian Federation LL.D., Associate Professor, Dikarev Ilya S.
Published: December 2020

The author in the article deals with the powers to change the degree and qualification of the prosecution used by the Prosecutor at the final stage of pre-trial proceedings. The author concludes that the scope of powers depends on the form of preliminary investigation determining the procedural function of the Prosecutor. The opinion that the Prosecutor after transferring the criminal case with the indictment obtains the function of criminal prosecution is critically evaluated. The author shows that the Prosecutor assumes this function only if the indictment is approved. The author’s position is supported by the need to return the opportunity to adjust the charge in the criminal case received by him with the indictment to the Prosecutor.
ON EXPEDIENCY OF THE CRIMINAL CASE INITIATION STAGE
Authors:   Chief Research Scientist of the National Research Institute of the Ministry of the Interior of the Russian Federation LL.D., Professor, Vlasova Natalya A. , Museibov Abdula G. ,   Chief Research Scientist of the National Research Institute of the Ministry of the Interior of the Russian Federation LL.D., Associate Professor
Published: December 2020

The article provides a critical analysis of a number of scientific concepts on the negative meaning of the stage of initiation of a criminal case in the criminal process and proposals for its abolition. Based on the analysis of Russian and foreign legislation, the practice of its application, statistical data, the conclusion was formulated that this stage is a necessary part of criminal proceedings, without which it is impossible to solve a number of its most important tasks. Therefore, the necessity of its preservation and improvement is substantiated.
THE IDEAL AGGREGATE OF CRIMES STIPULATED BY ARTICLES 168, 264 OF THE CRIMINAL CODE OF THE RUSSIAN FEDERATION
Authors:   Senior Assistant Prosecutor of the Leninskiy District of Ivanovo PhD (Law), PhD (Engineering), Khromov Evgeniy V.
Published: December 2020

The issue of criminal legal assessment of the consequences of road accidents in the event of property damage is relevant. Disposition of Art. 168 of the Criminal Code provides for criminal liability for the destruction or damage of another’s property on a large scale, including through reckless handling of a source of increased danger. By virtue of h. 1 Article. 1079 of the Civil Code of the Russian Federation, vehicles are considered sources of increased danger.
OCCUPATION OF THE HIGHEST POSITION IN A CRIMINAL HIERARCHY AS AN OBJECT OF CRIMINALISTIC RESEARCH
Authors:   Professor of the Department of Criminal Law, Criminology and Criminal Procedure of the Institute of State and Law of the Baikal State University Honored Lawyer of the Republic of Buryatia LL.D., Professor, Ishigeev Vladimir S. , Smolkova Iraida V. ,   Professor of the Department of Criminal Law, Criminology and Criminal Procedure of the Institute of State and Law of the Baikal State University Honored Lawyer of the Russian Federation LL.D., Professor, Puzikova Anastasia V. ,   Lecturer of the Department of Criminal Law, Criminology and Criminal Procedure of the Institute of State and Law of the Baikal State University
Published: December 2020

The article analyzes the forensic features that affect the disclosure and investigation of criminal cases related to occupying the highest position in the criminal hierarchy (Art. 2101 of the Criminal Code of the Russian Federation). The authors point out two important points in the investigation of criminal cases related to occupying a higher position in the criminal hierarchy. The first appearance of the new norms of the criminal law, like many others, stipulates the development for the investigation bodies of a certain method of investigation based on scientific knowledge. Second, to form the evidence base in a criminal case and, in general, to develop a methodology for investigating such cases, it is necessary to establish a key point related to the definition of the basic concept of “occupying a higher position in the criminal hierarchy” In this connection, it is of practical importance for this category of criminal cases to identify forensic characteristics and their subsequent integration with the knowledge of other sciences involved in determining the essence of the prohibition established by the criminal law.
A HISTORICAL ASPECT OF CARRYING OUT OF THE “PUTINA” OPERATION BY INTERNAL AFFAIRS AGENCIES OF THE RUSSIAN FEDERATION AS THE MOST EFFICIENT EVENT AIMED AT COMBATING ECONOMIC AND ENVIRONMENTAL CRIME RELATED TO ILLEGAL EXTRACTION AND CIRCULATION OF AQUATIC BIORESOURCES
Authors:   Head of the Department of Training of Senior Personnel of Internal Affairs Agencies of the Bolshevo Branch of the Management Academy of the Ministry of the Interior of the Russian Federation PhD (Law), Associate Professor, Skurtul Anatoliy A.
Published: December 2020

The organization and implementation of the operation “Fishing season” by the internal affairs bodies of the Russian Federation has deep historical roots. It began between the XX–XXI centuries, during a difficult economic situation in the country. Significant funds were allocated for its implementation. Considering the results of this large-scale operation, we can claim that the investment paid off. During the operation, close interaction between the internal affairs bodies and other state bodies was established. This experience can and should be used in modern conditions to counteract crime in the field of illegal extraction and trafficking of aquatic bioresources. Therefore, to ensure the economic and environmental security of the state in this area. Thus, the analysis of the historical experience of conduction of the operation “Fishing season” has shown its effectiveness. It was confirmed that there is a need to use this experience at the present stage. The ways of using this experience in the fight against economic and environmental crime in the field of illegal extraction and trafficking of aquatic bioresources are proposed.
The Economic Justification of Fiscal Payments: Scientific Understanding and Applied Meaning
Authors:   Associate Professor of the Department of Financial Law and Legal Regulation of Economic Operations of the Belarusian State University, Pilipenko Aleksandr A.
Published: December 2020

The article focuses on the theoretical analysis and practical aspects of the economic validity of the fiscal payments. The author provides the economical grounds of the tax using the definition of income. The taxes (or payments to the government), as a type of fiscal payments must be charged on the basis of their economic validity.
The Legal Capacity of International Financial Institutions: Advice on Financial Stability
Authors:   Associate Professor of the Department of Legal Regulation of Economic Operations of the Financial University under the Government of the Russian Federation Class 3 Full State Counsellor of the Russian Federation PhD (History), Associate Professor, Kudryashov Vladislav V.
Published: December 2020

The article discusses the legal status of one of the key international financial organizations — the Financial Stability Board (FSB). The relevance of the topic is due to the expansion of the policy of restrictive measures of Western States against other sovereign States through the involvement of international financial organizations in the sanctions campaign. The study of the legal nature of restrictive measures of international financial organizations, possible types and methods of their application, mechanisms and procedures for making sanctions decisions is also relevant because these measures can be used as a political and legal mechanism of pressure on the Russian Federation. The study of the legal status of FSB and its sanctions potential will help to predict the possible international and financial consequences of the use of this potential, to develop measures to mitigate the threat of its use and reduce the financial, legal and political consequences.
Parents and Children: Issues of Tax Obligation Performance and Guilt in Tax Law
Authors:   Postgraduate Student of the Department of Financial Law of the Russian State University of Justice (RSUJ), Kolosov Dmitriy I.
Published: December 2020

This article is devoted to the consideration of the peculiarities of tax legal relations, in which the subject is a minor, as well as the specifics of the composition of tax offenses, in which the legal representative of a minor taxpayer is found guilty.
The Legal Regulation of Functioning of Budget Systems of Eurasian Economic Union Member States: Similarities and Differences
Authors:   Postgraduate Student of the Institute of Legislation and Comparative Law Under the Government of the Russian Federation, Khatsaeva Madina O.
Published: December 2020

Creation of a common economic space within the EAEU and the orientation of this integration association towards the implementation by the Member States of a coordinated macroeconomic policy determine the special importance of fiscal regulation in the EAEU countries, since macroeconomic stability and achieving goals of social and economic development of the participating countries in many respects depend on the budget. A comparative study focused on the legal regulation of the functioning of budget systems in EAEU countries led to the conclusion that the Union states comply with the highest modern standards of democratization of the budget process.
Yeni Para Politikası Yaklaşımı Çerçevesinde Kullanılan Rezerv Opsiyon Mekanizması Etkinliğinin Analizi
Authors: Yıldız Nurbanu , Karşıyakalı Başak , Aydın Üzeyir
Published: December 2020

Küresel kriz sonrası yaşanan süreç pek çok gelişmekte olan ülke merkez bankaları gibi Türkiye Cumhuriyet Merkez Bankası'nı da yeni para politikası araçları tasarlamaya zorlamıştır. Bu tasarım perspektifinde zorunlu karşılık oranları, rezerv opsiyonu mekanizması (ROM) ve asimetrik faiz koridoru uygulamaya konulmuştur. Uygulamayla birlikte söz konusu araçların etkinliği ve başarısı tartışılmaya başlanmıştır. Bu kapsamda çalışmanın amacı Türkiye’de 2010’dan beri uygulanmakta olan ROM’un döviz rezerv değişimi, döviz kuru, enflasyon belirsizliği, enflasyon oranı ve faiz oranları üzerindeki etkisini araştırmak ve mekanizmanın etkinliğini analiz etmektir. Çalışmada 2011 Ekim – 2018 Aralık dönemi veri setini içeren analizler için Otoregresif Koşullu Değişen Varyans (GARCH) modellerinden yararlanılmıştır. Elde edilen sonuçlara göre ROM’un finansal kırılganlığı, döviz kurunu, enflasyon belirsizliğini, enflasyon ve faiz oranlarını etkileme gücü zayıf bulunmuştur.
Anahtar Kelimeler: Rezerv Opsiyonu Mekanizması, Finansal İstikrar, GARCH Modelleri, Yeni Para Politikası Araçları, Rezerv Opsiyon Katsayısı
JEL Sınıflandırması: D53, D81, G18, E47
Economic Growth and Foreign Direct Investment in the United States: A Granger Causality Analysis
Authors: Öztürk Serdar , Suluk Seher
Published: December 2020

Economic, social, political, cultural and technological changes have emerged in the process of with the accelerating of globalization, expanding technological development and developing humanity. One of the most significant developments in the globalization process is the liberalization of international trade. In addition, it can be said there has been an increase in foreign direct investments due to the globalization. In parallel, the relationship between foreign direct investment and economic growth has been a significant research topic in the literature. Therefore, in this study, the causal relationship between foreign direct investment and economic growth is empirically investigated for the United States, which is one of the largest recipient of FDI. In order to reach this aim, firstly, Augmented Dickey-Fuller (ADF) unit root test has been performed by using data belonging to 1970-2018 period and then, Granger causality test was applied. In consequence of the performed econometric analysis, foreign direct investment was found to give rise to economic growth. Key Words: Economic Growth, Foreign Direct Investment, Granger Causality AnalysisJEL Classification: F21, F43, C32
İngiltere, Fransa, Amerika Birleşik Devletleri, Almanya ve Türkiye’de Laiklik ve Din Eğitimi Üzerine Bir Analiz
Authors: Sesli Mutlu
Published: December 2020

Çalışmada din devlet ilişkileri bağlamında Türkiye’deki din eğitimi uygulamalarının Batı’nın uygulamalarına ne kadar uzak veya yakın olduğu belirlenmeye çalışılmıştır. Çalışma kapsamındaki devletler din eğitimi konusunda karşılaştırmalı olarak incelenmeye çalışılmıştır.
Laik devletin oluşum sürecinde din ve devlet arasındaki şartlar ve ilişkiler her ülkede farklı gelişim göstermiştir. Her ülkenin din devlet ilişkileri kendine özgüdür. Bu yüzden çalışma kapsamındaki her devletin din eğitimi karşısındaki rolü ve uygulamaları farklı bir şekilde olmuştur.
Çalışma dinsel alan devlet alanı ayrımına önem veren devletlerde dahi laikliğin saf ve katıksız bir uygulamasının henüz gerçekleşmediğini göstermesi açısından önemlidir. Günümüzde din hem politik hem de kültürel bir aktör olarak hala etkinliğini korumaktadır.
Başbaki Kulluğu'ndan Vergi Denetim Kurulu Başkanlığı'na Vergi Denetim Müesseseleri, Günümüz Sorunları ve Çözüm Önerileri
Authors: Marufoğlu Abdullah , Gökbunar Ramazan
Published: December 2020

Vergi matrahlarının tespit edilmesi sürecinde olağan (beyan usulü) ve olağanüstü (ikmalen, re’sen ve idarece tarhiyat usulü) şeklinde iki usul yer almaktadır. Türk vergi sisteminin temeli de modern vergi sistemlerindeki gibi beyan esasına dayanmaktadır. Beyan esası sistemine dayalı vergi sistemlerinde vergi denetimi modern vergi düzeninin sağlanabilmesi bakımından oldukça önem arz etmektedir.
Kişiler pek çok sebep dolayısıyla vergiye tabi matrahlarını en aza indirme gayreti göstererek, kanunen kabul edilen sınırların dışına çıkabilmektedirler. Vergi mükelleflerin kanun dışı yollara başvurması, vergi kayıp ve kaçaklarının miktarının artmasına neden olarak devletin tahsil etmesi gereken kamu gelirlerinin azalmasına neden olmaktadır.
Devlet, vergi denetim araçları olan yoklama, vergi incelemesi, arama ve bilgi toplama sayesinde, söz konusu kanunların çizdiği çerçevenin dışına çıkmış olan mükellef davranışlarını tespit ederek, gerekli cezai yaptırımlar uygulanmasını sağlar.
Bu çalışmada, vergi denetiminin tarihçesinin yanı sıra 2011 yılında 646 sayılı kanun ile vergi denetim kurumlarını tek çatı altında toplamış olan Vergi Denetim Kurulu Başkanlığı incelenmiştir. Gerçekleştirilen araştırmalar neticesinde vergi denetiminde karşılaşılan sorunlar tespit edilerek yetersiz kaldığı noktalar tespit edilerek çözüm önerileri getirilmeye çalışılmıştır.
Anahtar Kelimeler: Vergi, Denetim, Vergi Denetimi, Maliye Müfettişliği, Vergi Denetim Kurulu
JEL Sınıflandırması: H1, H2, H50, K34
Halka Açılmada Sermaye Artırımı Yoluyla Satışa Hazır Bekletilen Payların Satışının Pay Getirilerine Etkileri
Authors: Sezgin Arif , Aytekin Sinan
Published: December 2020

Bu çalışmanın amacı, ilk halka arz sonrasında sermaye artırımı yoluyla satışa hazır bekletilen payların satışının pay getirileri üzerindeki etkilerinin araştırılmasıdır. Çalışmanın kapsamını 2013-2020 yılları arasında satışa hazır bekletilen pay satışı yapan BİST şirketleri oluşturmaktadır. Olay etüdü yönteminin kullanıldığı çalışmada, olay günü olarak satışa hazır bekletilen payların satış tarihi belirlenmiştir. Olay penceresi olarak ise olay gününden 5 gün öncesi ve sonrası (-/+5) incelenmiştir. Payların beklenen getirilerinin hesaplanmasında Sermaye Varlıklarını Fiyatlama Modeli (SVFM) kullanılmıştır. Sonuç olarak sermaye artırımı yoluyla satışa hazır bekletilen payların satışının pay getirilerini olumlu yönde etkilediği fakat bu uygulamayı takip ederek yatırımcıların büyük miktarlarda ve uzun süreli pozitif getiriler elde edemeyeceği, ancak kısa dönemli pozitif anormal getiri elde edebilmenin mümkün olduğu tespit edilmiştir. Ayrıca test edilen dönem ve şirketler açısından BİST pay piyasasının yarı güçlü formda etkin bir piyasa olmadığını yönünde bulgulara ulaşılmıştır.
Toplam Faktör Verimliliği, Ekonomik Büyüme ve İhracat İlişkisi: Gelişmekte Olan Ülkeler Örneği
Authors: Çeştepe Hamza , Arslan Ersin , Yazıcı Murat
Published: December 2020

Toplam faktör verimliliği, ekonomik büyüme ve ihracat, özellikle gelişmekte olan ülke ekonomileri için önemli makroekonomik büyüklüklerdir. Bu çalışmada, bu üç büyüklük arasındaki ilişki Dünya Bankası’nın güncel gelir gruplandırma kriterine göre üst orta gelirli ülkeler grubunda yer alan 26 gelişmekte olan ülke için, 1990-2017 dönemi verileriyle incelenmiştir. Panel nedensellik analizinin kullanıldığı çalışmada, toplam faktör verimliliği ve ihracat arasında toplam faktör verimliliğinden ihracata doğru tek yönlü nedensellik ilişkisi bulunmuştur. Toplam faktör verimliliği ve ekonomik büyüme arasında da çift yönlü nedensellik tespit edilmiştir. Elde edilen bulgular, gelişmekte olan ülkelerde toplam faktör verimliliğinin büyüme ve ihracatın başlıca nedenlerinden biri olduğu göstermektedir.
ANÁLISE DA PRÁTICA DOCENTE NA EDUCAÇÃO SUPERIOR: AUTOETNOGRAFIA E REFLEXÃO CRÍTICA NO CONTEXTO DA AMAZÔNIA OCIDENTAL
Authors: Carvalho Filho Josué José de , Bonatto Rufino Luiz Gustavo , Souza Neto Samuel de
Published: December 2020

Este trabalho apresenta reflexões sobre a ação pedagógica na educação superior com vistas ao processo de socialização e desenvolvimento profissional, inserindo-se na ideia de desprivatização da prática docente, no sentido de quebrar o modelo historicamente construído do ato privado e isolado de ensinar restrito ao âmbito da sala de aula (COCHRAN-SMITH, 2012). Assim, este estudo tem como objetivo analisar e refletir sobre a prática profissional docente na educação superior, na formação do professor de Educação Física, em uma Instituição de Educação Superior (IES) na Amazônia. Trata-se de um estudo autoetnográfico, descritivo, de abordagem qualitativa, delineado por quatro etapas e de acordo com os seguintes processos de reflexão crítica: descrever, informar, confrontar e reconstruir (SMYTH, 1992). Com base nos resultados apresentados, evidenciou-se que a análise das práticas nos cursos de formação de professores é uma estratégia formativa e reflexiva importante tendo-se em vista a constituição da identidade docente na educação superior e pautando-se nos saberes da ação pedagógica e das práticas que devem fundamentar e sustentar o processo formativo. Concluímos que essa perspectiva apresenta como implicação a necessidade de uma mudança paradigmática nos processos formativos, os quais devem ser pautados na ação-reflexão-ação (SCHÖN, 2000) nos diferentes campos da formação profissional de professores.
A POLIFONIA COMO ESTRATÉGIA ARGUMENTATIVA NAS REDAÇÕES DO ENEM
Authors: Alves Eligiane Manoel , Dias Almerinda Tereza Bianca Bez Batti
Published: December 2020

Com base nos estudos da Semântica Argumentativa, a pesquisa estudou o fenômeno polifônico pela perspectiva de Ducrot. O objetivo da pesquisa foi analisar a presença da polifonia na perspectiva de Ducrot, por meio das marcas linguísticas, usadas como recurso argumentativo.  O corpus foi composto das dez redações do Enem, edição 2015, cujo assunto foi “A persistência da violência contra a mulher na sociedade brasileira”, as quais tiveram sua divulgação no portal de notícia G1 por atingirem a nota máxima. Tratou-se de uma pesquisa qualitativa descritiva. Após a numeração das redações foram identificadas as temáticas desenvolvidas por cada candidato, seguida da identificação das marcas linguísticas que indicassem possíveis vozes. Como resultados verificamos que a polifonia se apresenta como recurso argumentativo nas redações estudadas. Acerca dos enunciadores o E1 foi o mais recorrente durante as análises, tanto na frequência dos enunciadores por redações, como na análise de frequência dos enunciadores e por parte constituinte do texto. O E1 teve a sua identificação por meio da característica da voz do conhecimento compartilhado.
LEITURA COMO PRÁTICA CULTURAL POLIMORFA: O QUE SE PROPÕE AO “OPRIMIDO”?
Authors: Santos Adriana Cavalcanti dos , Cusati Iracema Campos , Guerra Maria das Graças Gonçalves Vieira
Published: December 2020

O artigo analisa as proposições das práticas de leitura no livro didático de língua portuguesa destinado à Educação de Jovens e Adultos do Ensino Médio, desvelando a perspectiva, ou não, da leitura como aprendizagem cultural polimorfa. No contexto da cultura letrada, direito de todos os cidadãos, linguagem e aprendizagem são fundamentais para o desenvolvimento do indivíduo. O corpus de análise foram os gêneros textuais, os encaminhamentos para a leitura e as propostas de compreensão dos referidos gêneros. Os resultados da análise indicam a presença predominante de gêneros literários no Livro Didático (LD), e que a perspectiva da leitura como aprendizagem cultural polimorfa, no conjunto das práticas de leitura propostas no LD, pode ser observada ainda timidamente nas unidades analisadas. A investigação mostrou que os textos abordados no ensino médio, no âmbito escolar, a partir das sugestões do LD, na maioria das vezes, não possibilitam práticas de letramento, nas quais os jovens possam engajar e aproximar seus interesses às atividades de leitura e escrita propostas em sala de aula.
PRÁTICAS DE LEITURA NO CONTEXTO ESCOLAR: A IMPORTÂNCIA DO DIALOGISMO NA FORMAÇÃO DO LEITOR
Authors: Biff Vanessa Levati , Menti Magali de Moraes , Da Silva Veronice Camargo
Published: December 2020

Este artigo discute as práticas de leitura realizadas no contexto escolar, evidenciando a importância da leitura dialógica na formação do leitor, segundo a noção de dialogismo de Bakhtin, por meio de uma pesquisa bibliográfica e documental. Problematizam-se as possíveis concepções de leitura, a partir dos diferentes processos de ensino-aprendizagem, com base em Mizukami (1986), Gadotti (1999) e Silva (1999). Entende-se a leitura como um processo dialógico, propondo-a como possibilidade de atuação educativa que promova a formação do leitor em contexto escolar, considerando os dados obtidos em duas teses referentes às práticas de leitura e à escola e o que determinam os Parâmetros Curriculares Nacionais (PCNs) e a Base Nacional Comum Curricular (BNCC) no tocante à leitura.
A FORMAÇÃO DO PEDAGOGO E SUA ATUAÇÃO EM EQUIPES MULTIPROFISSIONAIS DE ATENDIMENTO A CRIANÇAS ESPECIAIS
Authors: Pires Conde Erica , Melo Cunha Bruno
Published: December 2020

Diante das novas mudanças sociais, o profissional de Pedagogia passou a atuar em áreas diversas. Com base nessa afirmação, inquiriu-se: o pedagogo está nos grupos multiprofissionais de atendimento a crianças especiais? Assim, foram os objetivos deste estudo: identificar se o pedagogo aparece nas equipes multiprofissionais de terapias de crianças com necessidades educativas especiais, constatar qual o lócus do pedagogo nesses grupos e mostrar a importância em haver um profissional de Pedagogia em uma equipe multiprofissional. A pesquisa foi do tipo descritiva, de cunho qualitativo, no espaço cibernético, WhatsApp, com cinco pessoas que faziam parte de um grupo de 11 mães de crianças especiais. O profissional de Pedagogia é o responsável por fazer reflexões contínuas sobre o processo de ensino-aprendizagem no espaço escolar ou fora dele. Sua importância em uma equipe multiprofissional consiste, sobretudo, em ensinar o currículo escolar. O resultado mostra que o pedagogo, regra geral, não aparece nesses grupos multiprofissionais de terapia e, quando está presente, continua atuando apenas no espaço escolar, geralmente, como acompanhante pedagógico.
Spotlights: Faculty, Alumna, and Courses
Authors: Creel Stacy
Published: December 2020

Spotlighting SLIS Adjunct Faculty Stephen Parks, JD; SLIS alum Dr. Tekla Ali Johnson; and three technical elective courses: LIS 416/516: Technology in School Libraries, LIS 457/557: Information Technology and Libraries; and LIS 458/558: Web Design and Evaluation.
Bibliometric Analysis of Biotechnology Research in Nigeria
Authors: Oladosu Oladimeji , Abimbola Oladimeji , Bolaji Odejobi
Published: December 2020

The aim of this paper is to quantitatively analyze the volume and publication pattern of research in the field of biotechnology in Nigeria. A bibliometric analysis was carried out on documents related to biotechnology research in Nigeria published from 1988 – 2018 and indexed in SCOPUS database. The analysis results reveal an increase in biotechnology research in Nigeria since 1988, and the University of Ibadan is the most productive institution in terms of publications. The trend of biotechnology research in Nigeria portends growth in the future.
School Libraries Get "Graphic": An Analysis of Graphic Novels in the School Library Collection
Authors: Lacoste Rebecca
Published: December 2020

Graphic novels have been recognized by many professionals, researchers, and educators as a major factor in increasing student engagement. The purpose of this research is to analyze a middle school library's statistical data before and after the addition of graphic novels into the library collection. The study also analyzes the growth of scholarly literature related to graphic novels and school libraries. The compilation of this research should provide insight to school librarians, teachers, administrators, and researchers on the value and successes associated with the inclusion of graphic novels in the school library collection.
An Examination of the Tale The Town Mouse and the Country Mouse in the USM de Grummond Children's Literature Collection
Authors: Markulike Tiffany
Published: December 2020

The purpose of this study is to examine the different versions of the classic folk tale Town Mouse, Country Mouse contained within the USM de Grummond Chldren's Literature Collection, including scholarly analysis, authorship, and changes over time in the details of the story.
What influences our attitudes? A survey study on attitudes of Polish university students towards German people
Authors: Błaszczak Joanna , Żygis Marzena , Beinhoff Bettina
Published: December 2020

This study reports the results of a survey conducted on 121 Polish students at three universities in Szczecin, Wrocław and Lublin. The goal was to examine what young Poles think about Germany and Germans, and to what extent their attitudes towards German people are influenced by factors such as where they live, their level of German, the frequency of contact they have with Germans, and their acquaintances with them. The analysis reveals that while proficiency in German is not significant, other parameters such as frequency of contact or where they live contribute to forming their attitudes.
Die „Werkstatt des Forschers”: einige Überlegungen zum Begriffsinhalt und -umfang
Authors: Cirko Lesław
Published: December 2020

The following paper focuses on the German translation of the Polish term “warsztat badacza” (die Werkstatt des Forschers, literally “the researcher’s workshop”, generic term for more or less “methodology and best practices of scientific research”). The discussed term seems to be commonly used in Polish philological texts, especially in critical reviews of academic articles and books; the German equivalent of “warsztat badacza” is not widely applied, but it is recognized by older German readers of academic texts. However, some younger scholars may have problems with grasping its meaning recognized in the philological tradition of academic writing. My paper shows how the term’s – “Werkstatt des Forschers” – meaning, its broad sense, its contextual dissemination, and its pragmatic use can be explained and applied in academic discourse. It is also essential for the Polish authors of academic texts to know how to paraphrase a possible translation gap that the mentioned term induces in German texts.
Leksyka dotycząca „najstarszego zawodu świata” w polskim socjolekcie przestępczym z XIX i początku XX wieku
Authors: Pacuła Jarosław
Published: December 2020

The author presents an erotic lexicon belonging to the category of “prostitution” and appearing in historical criminal jargon. He excerpted lexical material from Polish historical studies from the 19th century and the beginning the 20th century (38 words). In the article the author presents the provenance of some expressivisms. He analyses less familiar and forgotten names of brothel, prostitute and pimp: i.e.: bajzel, majdan, binia, nafke, marucha, lupa, chonte, babustyna, szantrapa, rachla, gonia, wytyczka, przydupnik, maciornik, luj, bratpolski, alfons). Most of the studied words constitute neo-semantism, less often – borrowings. The author presents the etymology of this vocabulary, but he also hypothesises the origin of several lexemes. He puts the analysed words in the context of linguistic and cultural taboos (he mentions euphemisation and vulgarisation). The text invites discussion; some of the author’s observations provoke debate.
A produção científica sobre a comunicação na revista brasileira Interface
Authors: Cyrino Antonio Pithon , Langbecker Andrea , Petracci Monica , Cardoso Janine Miranda , Teixeira Ricardo Rodrigues
Published: December 2020

Introdução: Considerando a importância de Interface entre as revistas de Saúde Coletiva e enquanto espaço de produção de saberes e práticas nesse campo na América Latina, este trabalho teve como objetivo mapear a produção científica que investigou a comunicação, em suas diversas dimensões, durante os 20 anos desse periódico (de 1997 a 2017). Metodologia: Trata-se de estudo descritivo dos aspectos quantitativos e qualitativos da produção sobre comunicação mediante análise de conteúdo.  Resultados: Nesse período, a revista publicou 1.343 manuscritos. Desse total, 154 manuscritos tiveram a comunicação como um dos seus objetos, o que representou 11,47% do total de artigos. Predominaram os estudos empíricos (52,60%), seguidos dos teóricos (25,97%). Os campos temáticos identificados foram: Mídias (26,62%); Saúde Coletiva (26,62%); Formação profissional (16,88%); Relacionamento profissional, paciente, família e serviço (14,29%); Tecnologias de Informação e Comunicação (9,09%); e Comunicação e Sociedade (1,30%). Conclusão: Essa diversidade temática demonstra a riqueza e heterogeneidade do campo Comunicação e Saúde. Entretanto, o baixo número de publicações relacionadas à comunicação evidencia a escassez da produção científica sobre esse objeto no campo da Saúde Coletiva.
Facilitating the Acquisition of Critical Writing Skills? An Exploration of Pedagogical Practices Within a Business School at a New University in the UK
Authors: Percy Martin Andrew
Published: December 2020

This case study of writing practices at a Business School at a “new university” attempts to ascertain whether a constructivist and dialogic pedagogical approach is utilised in order to facilitate the acquisition of critical writing practices among predominantly undergraduate non-traditional students. Constructivist learning theory assumes that knowledge is constructed by individuals through a phenomenological subjective interpretation of experience. Hence learning is a dialectic process resulting from a synthesis between preconceived ideas and reflections on experience. It is assumed that a student-centred dialogic approach to teaching is likely to facilitate learning and the acquisition of the higher critical skills within the disciplinary context. Therefore, dialogic feedback plays a crucial role in the learning process and guidance on the pre-writing tasks of selecting and evaluating source material, planning, feedback and disciplinary interpretations of criticality are likely to have an impact on the production of academic texts. The research triangulated semi-structured interviews with academics and students and incorporated an examination of educational artifacts. The paper concludes that assumptions of the unidirectionality of student-teacher relationships and a perception that the acquisition of critical skills is external to disciplinary practice may have mitigated against a truly dialogic approach to facilitate critical writing. In addition, the increasing marketisation of higher education and promotion of generic attributes to produce employable graduates has seemingly led to an emphasis of reproducing institutional normative perspectives and writing practices, thus blurring the distinction between education and training.
Can Pedagogical Considerations Overcome Political Constraints? Principals’ Perceptions of Leading in a Divided Community
Authors: Nir Adam
Published: December 2020

The current study focuses on the implications that followed the construction of a Wall separating East and West Jerusalem for Arab school leaders leading schools located in East Jerusalem. Specifically, it focuses on the following question: can pedagogical considerations overcome political constraints? The study is based on an analysis of nineteen in-depth interviews conducted with thirteen male and six female public school principals leading East Jerusalem schools. Interviews reveal that the daily reality of East Jerusalem school leaders is made of constraints and opposing demands, forcing them to constantly struggle with immense role conflicts. Three main themes reflect the implications which followed the construction of the Wall for pedagogical and managerial considerations and conduct: restricted control, deception, and the national identity enigma. The dependency-separation blend characterizing the daily reality of Arab school leaders in East Jerusalem creates forces that are beyond their control and influence. It appears that school leaders’ abilities to survive these limitations and obstacles mainly depends on their political skills and capabilities to maneuver among conflicting demands. Pedagogical knowledge and professional considerations come second.