bluuebunny/crossref_metadata_2025 huggingface dataset:
Marja‘iyya and the Juristic Challenges of the Diaspora
Authors: Takim Liyakat
Published: May 2022

In recent times, there has been much discourse on the significance and function of the term jurisprudence of minorities (fiqh al-aqalliyya). The term, which is also called diasporic jurisprudence, refers to the issuance of juristic ordinances to accommodate the needs of Muslims residing in non-Muslim majorities, with special requirements that may not be appropriate for other communities.

This paper argues that, due to the hierarchical nature of leadership inherent in Shi‘ism, Shi'i jurists (maraji)‘ have responded to the needs of their communities that live as minorities in the West by recasting Islamic legal discourse on Muslim minorities and reconciling Islamic legal categories to the demands of the times. It will demonstrate this genre of jurisprudence addresses a wide range of topics that were either not traditionally discussed in Islamic juridical manuals or represent a revision of earlier formulations. The paper demonstrates that most of the rulings are casuistic in nature and do not represent a fully-fledged legal system. Many edicts have been either imported to the diaspora or relaxed when abiding by these injunctions have created difficulties (haraj) for the faithful believers. As will be discussed, Shi‘i minority fiqh is restricted to the collection of fatawa (religious edicts) produced in the seminaries by jurists who do not fully comprehend the challenges experienced by their followers living in the diasporic milieu.
Whither Minority Jurisprudence?
Authors: Whyte Shaheen
Published: May 2022

This study explores the notion of fiqh al-aqalliyat (minority jurisprudence) in Western societies with a focus on Australian Muslims. It argues that, despite enabling Western Muslims to formulate a contextspecific jurisprudence to their newly adopted homelands, fiqh alaqalliyat remains fiercely debated in Islamic studies. Critics of minority fiqh reveal several contention points relating to its lack of applicability in certain social and political contexts; exploitation of legal maxims relating to easing hardship for Muslims; and its overly integrationist mentality. Proponents of minority fiqh, on the other hand, argue these very facets are circumstantial and designed to help Muslims appropriate Islamic teachings to new and unfamiliar settings. This study therefore looks at the socio-political and situational circumstances of the minority population in question, whether it is a well-established migrant community in the West or one that holds a less favourable minority status elsewhere. It assesses these contexts in light of the scholarly and juristic arguments at hand, before moving into how minority fiqh issues are deliberated and contested in Australia.
What is Islam? The Importance of Being Islamic by Shahab Ahmed
Authors: Moten Abdul Rashid
Published: May 2022

Shahab Ahmed. What is Islam? The Importance of Being Islamic. Princeton, New Jersey: Princeton University Press, 2015. pp. 624. ISBN: 978-0-691-16418-2.
Iconography of Renaissance Ceremonials in the Early Modern World
Authors: Mustafa Metin
Published: May 2022

This article explores the iconography of Renaissance court ceremonials in the 16th century – how the East influenced the West – before the Orientalist trend and its impact on European visual culture during the latter part of the 17th and 18th centuries. From similar practices of using ceremonials and pageantries as representations of power and dynastic propaganda, to forging imperial and dynastic identities through myths, the Ottoman sultans and the dukes and princes of Florence and the Republic of Venice contributed to cross-cultural connections during the Renaissance period. As a result of this inextricable cultural connection between the Ottoman Empire and Renaissance Italy, this article argues the Ottomans deserve a place in Renaissance discourse.
Jesus as God's Word
Authors: Kynaston Grant
Published: May 2022

Both the Christian New Testament and the Qur’ān obscurely identify the figure of Jesus with the ‘Word’. While the term’s Biblical use is well-treated by, and indeed central to, Christological theology, modern treatments of the Islamic model are often reductive, refracted through Christian understandings. This article seeks to provide a more holistic account of Jesus’ title in Islam, highlighting the nuances in the term’s usage through a comparative framework. It considers the title’s connotations in Christianity and Islam, and how each conceptualised and developed them separately. This article concludes that, in both traditions, the term links Jesus to God’s revelation, and to His creative capacity; however, the religions’ distinct theological axioms differentiate the term’s true signification. Christianity considers these elements of divinity directly incarnated in Jesus, through hypostasis, whereas Islamic theology regards the title as a connotative appellation, applying these attributes of God to the Prophet Jesus only descriptively and contingently. This disparity demonstrates the distinct theological approaches taken in Christianity and Islam – obtaining different results, although applied to a notionally similar problem – as well as the importance of considering their intellectual traditions independently.
Brief Review of Classical and Modern Tafsir Trends and Role of Modern Tafasir in Contemporary Islamic Thought
Authors: Ali Amer Zulfiqar
Published: May 2022

This article briefly reviews traditional and modern tafsirtrends and how moderntafasirhave shaped contemporary Islamic thought. Classical tafsirtrends, tafsir bi al-ma’thur (tradition-based interpretation) and tafsir bi al-ra’y(reason-based interpretation), are well-documented in historical norms of Qur’ānic exegesis. However, modernity, with its complex socioeconomic, religious, political and cultural developments, presents unique challenges to muffassirun(authors of Qur’ānic interpretations) to contextualise the Qur’ānic message and provide guidance to modern-day Muslims and their worldview. Complex modern Islamic thought is a selection of ideologies and philosophies that resulted from the prevailing diverse geopolitical, sociocultural and economic environment. These dynamic elements of modernity have conceptualised tafsirtrends into the textualist, contextualist, modernist, socio-political, scientific, thematic and feminist approaches. These trends have not only transformed contemporary Islamic thought, and vice versa, but also continue to collectively evolve to meet the challenges of modernity.
Locating Settler Colonialism in the Myths of Burke and Wills
Authors: Jeffries Peta Lee
Published: May 2022

Abstract: Within Australian settler colonial history, a process of ‘space-off’ in exploration cultural representations has created a form of erasure and denial of Aboriginal and Islamic peoples. By focusing specifically on the camels and the ‘sepoys’ employed by the Victorian Exploring Expedition in 1860, commonly known as Burke and Wills, this paper identifies examples of representation and participation which led to exploration and settlement throughout inland Australia. Using visual artworks and other secondary sources of the colonial era, with the support of more recent literature associated with cameleer and Aboriginal histories, this discussion on various representations of settler colonialism and erasure highlight specific shared histories worthy of further research.
Sayyid İbrahim Dellal
Authors: Yucel Salih
Published: May 2022

İbrahim Dellal (1932-2018) was a community activist and played a pioneering role in establishing religious and educational institutions after his arrival in Melbourne in early 1950. As the grandson of a late Ottoman mufti, being educated at the American Academy, a Baptist missionary school in Cyprus, clashed at times with his traditional upbringing based on Islam, service and Ottoman patriotism. İbrahim’s parents, especially his mother, raised their son to be Osmanli Efendisi, an Ottoman gentleman. He was raised to be loyal to his faith and dedicated to his community. I met him in the late 80s in Sydney and discovered he was an important community leader, a ‘living history’, perhaps the most important figure in the Australian Muslim community since the mid-20th century. He was also one of the founders of Carlton and Preston mosques, which were the first places of worship in Victoria. I wrote his biography and published it in 2010. However, later I found he had more stories related to Australian Muslim heritage. First, this article will analyse İbrahim’s untold stories from his unrevealed archives that I collected. Second, İbrahim’s traditional upbringing, which was a combination of Western education and Ottoman Efendisi, will be critically evaluated. He successfully amalgamated Eurocentric education and Islamic way of life. Finally, his poetry, which reflects his thoughts, will be discussed.
Editors’ Introduction
Authors: Yucel Salih , Cook Abu Bakr Sirajuddin
Published: May 2022

No abstract available.
Religions and Environmental Ethics
Authors: Sayem Md. Abu
Published: May 2022

Religious moral teaching has a deep relationship with environmental ethics. Cobb and Nasr attempt to bring religious moral foundation in the discourses of environmental issues. Cobb tries to address the ecological crisis in connection with Christian faith while Nasr attempts to deal the issue from Islamic understanding of nature. Now, a general question follows: Are their eco-theological thoughts complementary to the present formation of environmental ethics or not? This paper attempts to make a comparative analysis of their eco-theological views of the environment and their suggestions for ecological sustainability. In so doing, the paper aims to show why their eco-theological thoughts are important in environmental ethics and how their suggestions can motivate humans for protection of the natural environment.
Brevity in Hadith Texts
Authors: Arrahawan Mohammad Said
Published: May 2022

This paper attempts to determine, in cases where a prophetic tradition was reported in two different variants of differing lengths, which version originated first through an experimental focus on the report of Māʿiḏ’s lapidation, which followed his confession of adultery. It uses sanad-cum-matn analysis which relies on the examination and analysis of both the chains of narrators and the texts of versions under discussion. It argues against Schacht supposition that short versions of hadith always originate earlier and then elaborated at later stages through refinements and additions made by narrators. Similarly, it opposes Irene Schneider's assumption that long, detailed variants of a hadith are newer than their corresponding short versions.  Schneider concludes that the short versions of a hadith could not have been based on an original “long version”.
Muslim ‘Belonging’ in the West and Some Global Implications
Authors: Haider Mohammed Jamal
Published: May 2022

The provenance of Muslims in the West is multifarious. During the Crusades, a few Europeans had converted to Islam, but a majority of them converted during the Ottoman rule. During the colonial era, the colonial masters had moved the ‘natives’ around for their own ventures, and some of these ‘natives’ ended up in the West. In recent times, refugees have come to the West in order to escape conflict zones; similarly, individuals have migrated to the West in order to improve their financial situations or pursue higher studies. As the population in the West decreases, there is also a constant need for migrants. The belongingness of Muslims in the West has been of perennial concern due to factors like racism, islamophobia, rightist-populist antagonism and ultra-nationalism. But belongingness is not just a localised insulated phenomenon; it also has global affects and implications. To ensure positive Muslim belongingness in the West, the local problems obviously require to be secured; but, moreover, there is a need to fix the global issues related to the phenomenon and alter some ingrained perceptions efficaciously.
Civilised or Savage
Authors: El-Gashingi Mostafa Hany
Published: May 2022

Studying the sirah (biography of Prophet Muhammad) in today’s world is more than a mere exploration into past events, but a three dimensional and timeless study that is as relevant today as it was previously and will continue to be. Integrating the fields of social psychology and cognitive historiography, this article questions whether Prophet Muhammad ‘civilised’ a ‘savage’ society by critiquing the loaded language implicit in the question. This article instead offers that Prophet Muhammad’s leadership style was consistent with psychological theories of transformational leadership and not one that was imperialistic nor used the language present in colonialism that divided people into ‘civilised’ and ‘savage.’
Faith in Democracy
Authors: Wearne Bruce
Published: May 2022

Jonathan Chaplin's book, Faith in Democracy: Framing a Politics of Deep Diversity SCM Press 2021, provides an analysis of British social policy in terms of the diverse voices within British society. Of special interest is his concern to encourage all citizens, including the growing British Muslim community, to develop their own (Muslim) democratic voice.
Don’t Judge a Book by its Cover
Authors: Qadafy Mu'ammar Zayn
Published: May 2022

This paper traces a chronological interpretation of the Qur’ān in a synchronic tafsir work (musalsal-type). It investigates Ibn ‘Aṭiyyah’s commentary (al-Muḥarrar al-Wajīz) on seven zakāh verses (7:156, 27:3, 41:7, 2:43, 2:277, 5:55, 9:71), which represent the Meccan, early Medinan and late Medinan revelations, according to the traditional theory of chronology. The macro-analysis is carried out by approaching al-Muḥarrar as a commentary that gathers, abridges and refashions its six sources, including the tafsir books of: (1) Ṭabarī (d. 923), (2) al-Zajjāj (842-922), (3) al-Naḥḥās (d. 949), (4) Thaʿlabī (d. 1035), (5) al-Mahdawī (d. 1039) and (6) Ibn Abī Ṭālib (d. 1046). This study finds, despite having wealthy traditional materials at hand, Ṭabarī and those who followed him did not possess diachronic awareness of them due to their loyalty to the synchronic methodology of displaying Qur’ānic commentary on the one hand and the structural analysis of the Qur’ānic verses on the other. In contrast, Ibn ‘Aṭiyyah has maintained his chronological awareness by accommodating three meanings of the Qur’ānic zakāh, each of which corresponds to a different period of revelation.
Scientific Qur’anic Exegesis in Indonesia
Authors: Asnawi Aqdi Rofiq , Affani Syukron , Hakamah Zaenatul
Published: May 2022

This paper investigates the impact of Islam’s relationship with science on the Qur’ānic interpretations given by Indonesian scholars. The discussion goes further to conclude their epistemology and approaches. It continues by examining the government’s role in providing a scientific Qur’ānic exegesis and several Indonesian institutions that deal with Islam and science integration in interpreting the Qur’ān. This study employs a qualitative research methodology by investigating all possible references and inducing the compiled data into sections based on predetermined research objectives. This article demonstrates that scientific Qur’ānic exegesis has grown in Indonesia since the 1960s and has been produced by Indonesian scholars in many works using various methodologies. Most of those works involved the integration of religion (Islam) and science. However, some of their epistemology tends to Islamisation, Qur’ānic justification or dealing with the concept of Islamisation of knowledge. The government uses scientific Qur’ānic exegesis to develop science and technology and propagate policies related to many sectors.

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Vernacular Tafsir in Madura
Authors: Fikriyati Ulya , Fawaid Ah , Dewi Subkhani Kusuma
Published: May 2022

The Madurese tradition has three hierarchical levels that symbolise the social stratification expressed in its daily language. However, the Qur’ān teaches human equality before God. This article investigates how vernacular tafsir – Al-Qur’an dan Terjemahnya Bahasa Madura – negotiates between the Madurese language and cultural background of social stratification on one side and the Qur’ānic spirit of human equality on the other side. The socio-historical approach and linguistic interpretation are employed to pursue the goal. This article finds that translation of the Qur’ān is a cultural work besides being religious. So, the relationship between Madurese translation as vernacular tafsir of the Qur’ān and local tradition is reciprocal. The vernacular tafsir negotiates the idea of human equality in two ways: choosing the kasar (lower level) style among other styles available in the Madurese language and shifting the base of levels from social hierarchy among human peers to the hierarchy between God and His creatures.
View of the Other in Modern Malay Exegesis of the Quran
Authors: Nasir Nasrin
Published: May 2022

The Quran plays a major role in the understanding of many Malay Muslims in their daily practices and beliefs. Due to this the works of exegesis or tafsir of the Quran had appeared in Malay since the 1940s. These exegeses play a role in the conceptualising of Muslim view of themselves and the others. Seeing the importance of Islam various state religious institutions were created to provide and cater for the teaching of Islam to the public. As the Quran is seen to be a major factor in the conceptualisation of Muslims, this paper aims to analyse the utilisation of exegetical work on the Quran in the teaching of the masses with the supervision of the state. The topic chosen is the view of these exegeses of the Quran on other religions. The article will cover 3 main tafsirs: The Tafsir Nur al-Ihsan, Tafsir Juzu' 'Amma, and the Tafsir al-Rahman in contemporary Malaysia. It will be seen that the tafsir is used by different state and local actors in the Malay religious scene to push forward a certain conservative understanding of religion which is helpful in preserving a homogenized Malay Muslim identity. Even though the Jews and the Christians are mentioned in the Quran as People of the Book, many of these exegeses tend to label them as "kafir" or deniers of the message of the Quran. As will be seen in one of the examples in the paper, even those not associated with the State directly has followed this approach thus making an insular Malay Muslim identity especially when referred to other religions and also perhaps making dialogue between the religions difficult if not nearly impossible. This paper would highlight certain aspects of these exegeses and how they are a conservative way of interpreting the Quran which is against the more open, modern and pluralist way which is needed in today's modern world.
Management of childhood MDR-TB in Europe and Central Asia: report of a Regional WHO meeting
Authors: Gröschel M. I. , van den Boom M. , Dixit A. , Skrahina A. , Dodd P. J. , Migliori G. B. , Seddon J. A. , Farhat M. R. , WHO Regional Meeting Participants
Published: May 2022

BACKGROUND: As the WHO European Region has the highest proportion of multidrug-resistant TB (MDR-TB) among total incident TB cases, many children and adolescents are at risk of MDR-TB infection and disease.METHODS: We performed an electronic survey of clinicians and
TB programme personnel who attended the 2020 Regional Consultation on child and adolescent TB organised by the WHO Regional Office. We characterised access to diagnostics and drugs, and practices in the prevention and management of child and adolescent MDR-TB.RESULTS: Children and
adolescents are inconsistently represented in national guidelines and budgets; child-friendly drug formulations for MDR-TB treatment are insufficiently available in 57% of countries, and 32% of countries reported paediatric drug stock-outs. The novel drugs, bedaquiline and delamanid, are accessible
by respectively 80% and 60% of respondent countries. Respondents were asked how many children were diagnosed with MDR-TB in 2019, and a comparison of this number to modelled estimates of incidence (to identify the case detection gap) and WHO notifications (to identify the case reporting gap)
showed substantial differences in both comparisons.CONCLUSIONS: Better representation of this patient group in guidelines and budgets, greater access to drugs and improved reporting are essential to reach TB elimination in this Region.
Systematic TB screening using WHO radiograph categorisation and care outcomes
Authors: Jittimanee S. , Namonta A. , Charuenporn C.
Published: May 2022

BACKGROUND: An appropriate screening approach and quality care are crucial for TB programmes in prisons. This study assessed crude TB prevalence, accuracy of the screening methods and treatment outcomes in a Thai prison.METHOD: This was a retrospective analysis of
findings from a mass CXR screening conducted among incarcerated people in July 2017. Digital radiographs were forwarded to a chest physician to read and classify in six categories using WHO categorisation. CXR with significant Categories 3 (no active TB), 4 (not TB), 5 (TB) and 6 (unclassified)
abnormalities were eligible for sputum microscopy and Xpert testing. A screening questionnaire locally known as TB-P1 was used for case management. Patients with TB received care in the prison.RESULTS: Of 2,382 prisoners screened, 6.3% had CXR Categories 3–6. Crude prevalence
of bacteriologically confirmed TB was 1,133/100,000 (95% CI 748.3–1644.9). The screening´s sensitivity was 96.3% based on CXR Category 5 and 22.2% using TB-P1. Treatment success rates in drug-susceptible and drug-resistant TB patients were respectively 66.7% and 33.3%.CONCLUSION:
The WHO radiograph categorisation could be used to screen for TB in the field and may be applied in artificial intelligence for interpreting CXR; screening questionnaires are not effective in prison environments. Nonetheless, low treatment success rates remained a challenge.
NHỮNG DẤU ẤN VĂN HÓA MƯỜNG, THÁI TRONG KHÔNG GIAN LỊCH SỬ - VĂN HÓA LAM KINH (THANH HÓA)
Authors: Lưu Thị Ngọc Diệp
Published: May 2022

Lam Kinh vừa là địa danh lịch sử vừa là không gian văn hóa, nơi cộng cư của các tộc người Kinh - Mường - Thái nằm trên vùng đất bán sơn địa và trung du khu vực miền núi phía Tây tỉnh Thanh Hóa. Nghiên cứu về không gian lịch sử - văn hóa này để thấy những sắc thái đan cài, hỗn dung giữa văn hóa tộc người và tính chất lịch sử sâu đậm gắn liền với cuộc khởi nghĩa Lam Sơn của Bình Định Vương Lê Lợi. Đồng thời bổ cứu, xác định thêm những dấu ấn về địa lý và lịch sử của vùng đất trên các thành tố văn hóa tiêu biểu như ngôn ngữ, địa danh và hệ thống di sản văn hóa.
NHỮNG VẤN ĐỀ ĐẶT RA ĐỂ PHÁT TRIỂN DU LỊCH THANH HÓA TRỞ THÀNH NGÀNH KINH TẾ MŨI NHỌN
Authors: Phạm Trung Lương
Published: May 2022

Trong “Chiến lược phát triển du lịch tỉnh Thanh Hóa đến năm 2025, tầm nhìn đến năm 2030”, Thanh Hóa đặt ra mục tiêu trọng tâm là phát triển du lịch trở thành ngành kinh tế mũi nhọn. Trên cơ sở này, bài viết tập trung làm sáng tỏ những vấn đề lý luận về ngành kinh tế mũi nhọn để từ đó đánh giá tiềm năng, lợi thế và thực trạng phát triển du lịch Thanh Hóa trong thời gian vừa qua. Bên cạnh những kết quả đạt được, phát triển du lịch Thanh Hóa còn có những bất cập và đó cũng chính là vấn đề đặt ra, ảnh hưởng đến mục tiêu phát triển du lịch tỉnh Thanh Hóa.
ĐƯA DÂN CA, DÂN VŨ VÀO HỌC ĐƯỜNG Ở THANH HÓA TRONG GIAI ĐOẠN HIỆN NAY
Authors: Hà Đình Hùng
Published: May 2022

Dân ca là sản phẩm văn hóa tinh thần, kết tinh từ hoạt động lao động và sản xuất của nhân dân. Là một trong những loại hình nghệ thuật xuất hiện sớm, nhiều thể loại dân ca, dân vũ còn lại đến ngày nay đã trở thành tài sản văn hóa đặc biệt, là bản sắc, niềm tự hào của mỗi cộng đồng. Thanh Hóa là vùng đất có bề dày lịch sử, với nhiều loại hình di sản văn hóa hiện tồn, trong đó có kho tàng dân ca, dân vũ. Nhận thức đầy đủ về loại hình này và cách thức dạy - học, lưu truyền là một trong những hướng đi quan trọng để bảo vệ di sản văn hóa hữu hiệu trong đời sống đương đại.
KẾ THỪA YẾU TỐ GIAI ĐIỆU CỦA DÂN CA XỨ THANH TRONG CA KHÚC VIẾT VỀ THANH HÓA
Authors: Vi Minh Huy
Published: May 2022

Đứng trên quan điểm tiếp cận của lý thuyết hệ thống, việc nghiên cứu, tìm hiểu vấn đề kế thừa, khai thác giá trị dân ca xứ Thanh trong ca khúc đương đại cần được đặt trong một bức tranh tổng thể, một chỉnh thể cấu trúc có nhiều yếu tố có mối liên hệ qua lại lẫn nhau. Trong bài viết này, tác giả đi sâu nghiên cứu về yếu tố thuộc phương diện nghệ thuật âm nhạc, đó là giai điệu của dân ca xứ Thanh được kế thừa và đưa vào ca khúc với tư cách là bộ phận hữu cơ tạo nên một tác phẩm.
NGHỆ THUẬT TẠO HÌNH TƯỢNG THỜ CHẤT LIỆU ĐỒNG TẠI BẢO TÀNG LỊCH SỬ QUỐC GIA VIỆT NAM
Authors: Lê Thị Thanh
Published: May 2022

Nghệ thuật tạo hình tượng thờ chất liệu đồng là một thành tố gắn bó mật thiết và góp phần định danh các công trình thờ cúng của người Việt. Tượng thờ chất liệu đồng không chỉ được chế tạo để thực hiện chức năng thờ cúng đơn thuần, mà đã được nghệ nhân Việt trau chuốt, chạm trổ, sơn thếp tinh tế nhất để trở thành các tác phẩm nghệ thuật làm đẹp cho không gian thờ cúng thiêng liêng.
TÍNH CỘNG ĐỒNG TRONG HOẠT ĐỘNG ĐÁNH BẮT HẢI SẢN CỦA NGƯ DÂN XÃ ĐẢO NGHI SƠN, HUYỆN TĨNH GIA, TỈNH THANH HÓA
Authors: Vũ Văn Tuyến
Published: May 2022

Hoạt động đánh bắt hải sản của ngư dân gồm nhiều công đoạn với công việc nặng nhọc, luôn phải đối mặt với môi trường đầy khắc nghiệt, có nhiều yếu tố bất ngờ, hiểm nguy (dông bão, lốc xoáy…) rình rập cùng những rủi ro của thuyền máy, vì vậy phải dựa vào sức mạnh tập thể là rất lớn. Đây là tiền đề để nảy sinh các mối quan hệ bạn thuyền, được liên kết theo các quan hệ huyết thống, xóm làng. Bài viết nghiên cứu về tính cộng đồng trong hoạt động đánh bắt hải sản của ngư dân xã đảo Nghi Sơn thuộc vùng biển huyện Tĩnh Gia (nay là thị xã Nghi Sơn) nhằm chỉ ra những đặc điểm xã hội và văn hóa của cộng đồng nơi đây; cung cấp thêm những tư liệu cùng những luận cứ khoa học cho việc phát huy mặt tích cực, khắc phục một số mặt bất cập trong hoạt động khai thác hải sản, để ngư dân tiếp tục bám biển, phát triển kinh tế gia đình, góp phần bảo vệ chủ quyền biển và hải đảo của Tổ quốc.
PHÁT TRIỂN THỂ DỤC THỂ THAO QUẦN CHÚNG ĐÁP ỨNG NHU CẦU CUỘC SỐNG HIỆN ĐẠI - NHỮNG VẤN ĐỀ TIẾP CẬN TỪ CHÍNH SÁCH CỦA ĐẢNG VÀ NHÀ NƯỚC
Authors: Hoàng Công Dân
Published: May 2022

Theo dự báo của các nhà khoa học, thể dục thể thao ngày càng chiếm vị trí quan trọng trong việc sử dụng thời gian nhàn rỗi, và với nhu cầu hoạt động thể dục thể thao ngày càng phong phú của xã hội thì việc phát triển thể thao giải trí, thể dục thể thao cho người cao tuổi, thể dục chữa bệnh văn minh là xu thế phát triển tất yếu. Bài viết trao đổi về những vấn đề tiếp cận từ chính sách của Đảng và Nhà nước nhằm phát triển thể dục thể thao quần chúng đáp ứng nhu cầu thực tiễn của cuộc sống.
THỰC HIỆN CHÍNH SÁCH, PHÁP LUẬT VỀ TÍN NGƯỠNG, TÔN GIÁO THEO TINH THẦN HIẾN PHÁP NĂM 2013
Authors: Nguyễn Thị Thu Trang
Published: May 2022

Việt Nam là quốc gia đa tôn giáo với 95% dân số có đời sống tín ngưỡng và hơn 26,5 triệu tín đồ các tôn giáo. Hằng năm, có hơn 8.500 lễ hội tín ngưỡng, tôn giáo được tổ chức. Quyền tự do tín ngưỡng, tôn giáo ở nước ta được quy định rõ trong Hiến pháp. Ngày 18/11/2016 Quốc hội ban hành Luật Tín ngưỡng, tôn giáo, sau 5 năm triển khai trong thực tiễn, đối chiếu với những nguyên tắc trong Hiến pháp, bước đầu Luật Tín ngưỡng, tôn giáo đã đạt được một số kết quả đáng ghi nhận nhưng bên cạnh đó vẫn còn tồn tại một số những hạn chế, yếu kém cần khắc phục.
Gambaran Faktor-Faktor Perilaku Penyebab Kecelakaan Lalu Lintas Pengendara Sepeda Motor di SMAN 2 Gunung Putri Bogor Tahun 2019
Authors: Herlina Herlina , Utami Alda Safira
Published: May 2022

Menurut data Kementerian Perhubungan selama 2016 terjadi 106.573 kecelakaan lalu lintas di seluruh Indonesia. Sebanyak 73,9 persennya melibatkan sepeda motor. Dilihat dari latar belakang pendidikannya, korban kecelakaan dengan pendidikan SMA sebanyak 138.995 orang pada 2016. Penelitian ini bertujuan untuk mengetahui gambaran faktor perilaku penyebab kecelakaan lalu lintas pengendara sepeda motor pada SMAN 2 Gunung Putri Bogor

Penelitian ini menggunakan desain yang bersifat kualitatif dengan pendekatan fenomologi. Jenis dan rancangan penelitian yang digunakan adalah deskriptif. Penelitian ini bertempat di SMAN 2 Gunung Putri Bogor Jalan Raya Kota Wisata No. 1, Ciangsana, Gunung Putri Bogor. Fokus penelitan pada faktor manusia, faktor kendaraan dan faktor lingkungan. Waktu penelitian dilakukan pada bulan April-Mei 2019. Sampel dalam penelitian kualitatif menggunakan informan pemilihan informan secara purposive sampling. Dalam penelitian ini sampel yang dipilih ada 6 orang yaitu informan kunci. Data yang diambil berupa hasil wawancara mendalam, observasi foto dan video. Analisis data menggunakan pendekatan triangulasi.

Faktor manusia: rata-rata berkendaraan saat umur 9 tahun, mereka telah memiliki SIM saat usia 17 tahun dan sebagian mengurus lewat biro jasa. Faktor kendaraan: Siswa tidak pernah mengalami rem blong karena setiap 3 bulan sekali selalu melakukan perawatan. Rata–rata siswa selalu mengganti ban setiap 6 bulan sekali. Siswa menyatakan lampu kendaraan siswa sudah otomatis dinyalakan pada siang hari. Faktor lingkungan:  Di jalan yang rusak masih banyak siswa yang menyalip kendaraan lain.  Siswa yang melewati jalur jalan yang licin siswa berkendara dengan kecepatan yang tinggi yaitu 60 km.  Pada jalan tikungan siswa melewati jalan tersebut dengan kecepatan ada yang normal dan ada pula yang dengan kecepatan tinggi.
Gambaran Penerapan Sistem Tanggap Darurat Kebakaran Di Rumah Sakit Islam Jakarta Sukapura
Authors: Vestabilivy Evi , Maula Hifdziyatul
Published: May 2022

Rumah Sakit merupakan salah satu tempat yang juga tidak lepas dari berbagai kemungkinan bahaya kebakaran. Oleh karena itu perlu juga dibuat suatu sistem tanggap darurat terhadap bahaya kebakaran yang baik, menyediakan peralatan tanggap darurat yang sesuai, serta melakukan uji coba secara periodik. Kebakaran rumah sakit juga pernah terjadi di Indonesia diantaranya kebakaran di Rumah Sakit Umum Dokter Sardjito Yogyakarta pada 6 Agustus 2017, kebakaran di Rumah Sakit Asih Serang, Banten akibat arus pendek listrik pada 29 juli 2009, kebakaran Rumah Sakit TNI Angkatan Laut Mintoharjo, Jakarta pada bulan Maret 2016 akibat korsleting listrik yang menyebabkan 4 orang tewas. Tujuan penelitian ini untuk mengetahui Gambaran Penerapan Sistem Tanggap Darurat Kebakaran di Rumah Sakit Islam Jakarta Sukapura.

Penelitian ini merupakan penelitian kualitatif dengan fokus penelitian untuk mengetahui Gambaran Penerapan Sistem Tanggap Darurat Kebakaran di Rumah Sakit Islam Jakarta Sukapura. Penelitian dilakukan di unit K3 Rumah Sakit Islam Jakarta Sukapura yang berada di jl. Tipar Cakung No.5 Sukapura, Jakarta Utara pada bulan Juni s.d Juli 2018. Teknik pengumpulan data menggunakan informan dan data diambil melalui wawancara mendalam, telaah dokumen dan observasi.

Secara keseluruhan RSIJ Sukapura telah melaksanakan sistem tanggap darurat dengan baik, Dimana sesuai dengan OSHAS 18001. Namun beberapa dari elemem sistem tanggap darurat masih belum sepenuhnya sesuai dengan  KemenkesNo.1087/MENKES/SK/VIII/2010  Standar Kesehatan dan Keselamatan Kerja di Rumah Sakit.
Avoiding Phantom Income in Bankruptcy: A Proposal for Reform
Authors: Germain Gregory L.
Published: May 2022

Chapter 11 of the Bankruptcy Code' was designed to give the debtor a breathing spell from creditors by granting the debtor time to formulate a reorganization plan without having to fend off creditor claims. Both the Senate and House Reports accompanying the Bankruptcy Code state that the purpose of the automatic stay is to provide the debtor with "a breathing spell from his creditors." Many courts have cited this language in describing the purpose of the automatic stay.During this breathing spell, a debtor continues to collect and accumulate money from pre-petition sales and services. Absent extraordinary circumstances, however, the debtor is not allowed to use those receipts to pay pre-petition claims until a plan of reorganization is confirmed.While designed to benefit the debtor, the breathing spell can also have severe adverse tax consequences for the debtor. For example, a cash method debtor would be taxed on its net income in year one, which would include all revenues collected, but would not be reduced by the offsetting deductions that would normally result from the payment of pre-petition liabilities. This results in phantom income in year one for funds received which are earmarked to pay pre-petition creditor claims, but which cannot be paid due to the bankruptcy prohibition on payment prior to plan confirmation, and mismatched deductions in year two when the plan of reorganization is confirmed and the claims of creditors are paid. Thus, in many cases, if the bankruptcy debtor is not able to confirm a plan of reorganization and make creditor payments during a single tax year, the debtor's tax accounting method is distorted.
When Charity Aids Tax Shelters
Authors: Jones Darryll K.
Published: May 2022

“Furthermore, one may ask why, if the Government does not like the tax consequences of such sales, the proper course is not to attack the exemption rather than to deny the existence of the ‘real sale’ or exchange.”How to deal with societal vice is always an interesting question. The body politic must first achieve a level of maturity that allows it to formulate a consensus regarding precisely what constitutes “vice.” By its nature, vice is an activity to which some ascribe no harm and others view as inherently harmful. Achieving consensus is therefore no easy task, and then, recognizing that supply would not exist but for demand, and vice-versa, the body politic must determine whether enforcement resources are best directed towards consumers, towards producers, or equally towards both. Here, questions of fairness and efficiency arise. Is it fair, for example, to direct enforcement measures towards the producer when other socio-economic factors prevent the producer from satisfying its needs in a more legitimate manner? Does it make sense to bring enforcement measures solely against the consumer and not at all against the producer of vice? A war on consumers might be absurdly ineffective if the enforcement resources devoted thereto pale in comparison to the enforcement resources devoted to producers.
Back to the Future Interest: The Origin and Questionable Legal Basis of the Use of Crummey Withdrawal Powers to Obtain the Federal Gift Tax Annual Exclusion
Authors: Fogel Bradley E.S.
Published: May 2022

Although the future of the estate tax is uncertain, the federal gift tax and the federal gift tax annual exclusion survived recent Congressional action. In fact, recent changes to the Internal Revenue Code may increase the use of the annual exclusion in the short term.The federal gift tax annual exclusion allows donors to give $11,000 per year to an unlimited number of donees free of gift tax. The exclusion is unavailable for gifts of “future interests,” including most gifts in trust. In order to make a gift in trust that fully qualifies for the annual exclusion, donees are frequently given temporary powers – called “Crummey powers” – to withdraw the gift to the trust.Crummey powers are based on unjustifiable analogies to the federal income tax. In fact, Crummey powers are inconsistent with the language of the Internal Revenue Code, the Treasury Department’s regulations and United States Supreme Court precedent concerning the annual exclusion. Moreover, Crummey powers defeat the legislative intent behind the annual exclusion.The law has become muddled in this area due to missteps by the IRS. Despite the potential for abuse, the IRS has never contested the fundamental validity of Crummey powers. Instead, the IRS accepted the basic premise behind Crummey powers and litigated side issues. The IRS’s agreement on the basic premises, however, precluded its success on the side issues.The Treasury Department or Congress may effect an abrogation of Crummey powers. In the current political climate, however, they are unlikely to do so. Unless they do, the IRS will likely be forced to continue to accept the sham it sanctioned when it acquiesced in Crummey v. Commissioner.
The Ethics of Tax Cloning
Authors: Infanti Anthony C.
Published: May 2022

One morning while I was reading the newspaper over breakfast, I was struck by the following sentence in an article that recounted the highlights of a wide-ranging interview with U.S. Secretary of State Colin Powell:“In my judgment, any country right now that has a despotic leadership, that is unrepresentative of its people, that is not putting in place market economic systems, that is rife with corruption, a lack of transparency and no rule of law, that thinks it can achieve a position on the world stage through development of weapons of mass destruction that will turn out to be fool’s gold for them, is a loser,” he said.This sentence formed part of an attempt to explain President Bush’s then-recent use of the phrase “axis of evil” to describe Iran, Iraq, and North Korea.
Leaving Money on the Table(s): An Examination of Federal Income Tax Policy Towards Indian Tribes
Authors: Cowan Mark J.
Published: May 2022

“When asked by an anthropologist what the Indians called America before thewhite man came, an Indian said simply, ‘Ours’”“[G]overnment’s view of the economy could be summed up in a few shortphrases: If it moves, tax it. If it keeps moving, regulate it. And if it stops moving,subsidize it.”Indian tribes are on the move. At least those that have opened casinos. Following decades of abject poverty, the advent and rapid expansion of Indian gaming has finally provided tribes with a viable economic development opportunity. Approximately 201 tribes run 321 gaming facilities that employ over 300,000 people. In 2001, tribal gaming operations generated revenue of  $12.7 billion. This income goes untaxed at the tribal level since, for nearly forty years, the Internal Revenue Service (“IRS”) has taken the position that the income of Indian tribes is not subject to federal income taxation.
Capital Equipment Expensing: Incremental Tax Reform for a Transition Realization-Based Income Tax
Authors: Terry Charles T.
Published: May 2022

Three years ago, I published an article that characterized the U.S. income tax as a specialized variant of a true income tax and dubbed it a “realization-based income tax” (RBIT). It analyzed then current cost recovery theory and policy with respect to equipment. The earlier article argued that normative cost recovery policy for a tax on capital income in a RBIT should exhibit two financial features: first, it should provide for the complete financial  recovery of all capital invested in equipment; and second, it should financially measure any realized income produced by the investment in the equipment accurately. The earlier article evaluated three prototypical cost recovery approaches, and concluded that only immediate expensing produced financial characteristics consistent with those features of a normative realization-based income tax when applied to equipment purchases financed exclusively with “tax capital.”
Biometrics: Solving the Regressivity of VATs and RSTs with "Smart Card" Technology
Authors: Ainsworth Richard Thompson
Published: May 2022

Biometric identifiers embedded in national identity cards puts a formerly impossible goal of consumption taxation within the grasp of policymakers for the first time. Never before has it been possible to design a broad-based, single-rate consumption tax that is truly and independentlyprogressive.No consumption tax has ever had all three of the critical attributes of a progressive consumption tax: a broad base, a single-rate, and measured relief for those in greatest need. Although economists have urged that a broad base and a single-rate be pursued over progressivity, most consumption taxes instead seek progressivity at the expense of both base and rate considerations.
Murphy and the Sixteenth Amendment in Relation to the Taxation of Non-Excludable Personal Injury Awards
Authors: Dodge Joseph M.
Published: May 2022

A recent panel decision of the U. S. Court of Appeals for the District of Columbia, Murphy v. Internal Revenue Service, shocked the tax community by holding that Internal Revenue Code section 104(a)(2) was unconstitutional by failing to exclude from gross income revenue (damages for emotional distress and injury to professional reputation) that is not “income” under the Sixteenth Amendment to the U.S. Constitution.A petition for rehearing en banc was filed, but, in a highly unusual move, the D.C. Circuit panel that decided the case, on its own motion, vacated its judgment and set the case for re-argument.Before 1996, section 104(a)(2) had excluded from gross income compensatory damages on account of personal injuries, including non-physical personal injuries of the type suffered by plaintiff Murphy. In 1996, Congress narrowed the exclusion so that it only applied to damages on account of physical personal injuries, thereby removing the exclusion for non-physical injuries. The panel stated its constitutional holding as follows:Insofar as § 104(a)(2) permits the taxation of compensation for a personal injury, which compensation is unrelated to lost wages or earnings, that provision is unconstitutional.Part I contains a brief description of the federal constitutional provisions concerning taxation and how they are related to each other. Part II discusses the issue of how to interpret the Sixteenth Amendment. Part III considers the on-the-merits exclusionary theories offered by the Murphy panel.
Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship
Authors: Kahn Douglas A. , Kahn Jeffrey H.
Published: May 2022

The next few months will be busy ones for moving companies that have NCAA basketball coaches as customers. In the past few months, several men’s college basketball coaches have accepted jobs at different schools. Several of those coaches, who were still under contract at their former institution, had buy out provisions that allowed them to terminate their relationship for a set price. John Beilein is a prominent example of this since his buy out price was so high. Last season, Beilein was the head basketball coach at West Virginia University where he was under contract with the school until 2012. On April 3 of this year, the University of Michigan hired Beilein to become the head coach of its men’s basketball team. Under his contract with West Virginia University, if Beilein left that position before the contract term expired, he was required to pay a specified amount to the university. Initially, it was reported that the amount to be paid was in the vicinity of $2,000,000 to $2,500,000. Subsequently, it was reported that West Virginia and Beilein agreed that Beilein would pay the university $1,500,000 over a five-year period in full settlement of his obligation.
Taxing Hot Asset Shifts
Authors: Burke Karen C.
Published: May 2022

Notice 2006-14 invites comments concerning proposals to simplify and rationalize the treatment of disproportionate distributions that rearrange the partners’ shares of unrealized appreciation in ordinary income and capital gain assets (“hot asset distributions”). Specifically, the Notice requests comments concerning whether to adopt the “hot asset sale” approach in lieu of the imputed exchange mechanism under the current section 751(b) regulations. Upon a current nonprorata distribution, the hot asset sale approach would be coupled with a revaluation of partnership property and special allocations to preserve shares of built-in hot asset gain to the extent possible. Although enacted in 1954, section 751(b) has remained largely unchanged. Indeed, the regulations issued in 1956 have never been updated to reflect the modern concept of revaluations and section 704(c) allocations. While section 751(b) is sometimes viewed mainly as concerned with the character of income, it also has a significant impact on the timing of gain recognition.
Practical Aspects of Implementing Formulary Apportionment in the European Union
Authors: Weiner Joann Martens
Published: May 2022

The author presented this paper at the 2007 International Tax Symposium held at theUniversity of Florida Levin College of Law Graduate Tax Program.The European Commission is fast approaching its self-imposed deadline to present a legislative measure introducing a consolidated common corporate tax base and formulary apportionment within the European Union in 2008. This deadline represents the culmination of work that began when the Commission released a study in 2001 advocating that the European Union adopt a new method of taxing EU multinational companies that would eliminate the tax obstacles to cross-border investment that undermine the internationalcompetitiveness of EU multinationals.The Commission has concluded that the European Union would not be able to function as a true internal market as long as its multinational enterprises had to contend with up to 27 different sets of company tax rules - one set of rules for each of the 27 Member States. EU business groups generally support the Commission's efforts, noting that a common EU level company tax system would reduce the complexity and uncertainty surrounding corporate taxation in the EU. For example, the trade group Business Europe (formerly UNICE) has indicated that a common consolidated EU corporate tax base is the only way to eliminate the tax obstacles to cross-border business integration in the European Union. EU multinationals could become more competitive and expend fewer resources in complying with Member States tax rules if they could use one set of tax rules to calculate their EU-wide profits.
The Case for Residency-Based Taxation of Financial Transactions in Developing Countries
Authors: Keinan Yoram
Published: May 2022

The globalization process does not permit a country that wishes to be involved in this process to take an independent stand in choosing its tax system, especially with respect to financial transactions. Choosing tax rules that are unacceptable in the world’s leading countries could adversely affect an economy’s competitiveness in the world’s capital markets. The growth in international capital movements is a contributory factor in this respect.In 1923, a committee comprised of four economists submitted a report to the League of Nations that set forth the basic principles underlying international tax principles, most of which still prevail today. Upon the issuance of the League of Nations Report in 1923, two generally recognized regimes for international tax have emerged – residency (or global) and source (or territorial). In a residency-based tax regime, residents are taxed on their worldwide income. In a territorial regime, by contrast, residents are not taxed on foreign source income, and foreign taxpayers are taxed on income generated in the source country. Over the years, there has been a significant degree of convergence among countries; as of today, most tax jurisdictions, whether developed or developing, use both source and residence taxation to some extent. According to Professor Reuven Avi Yonah, most countries follow an “international tax regime” in both their internal laws and tax treaties.