42 research outputs found
EFEKTIVITAS DAN LAJU PERTUMBUHAN PENERIMAAN PAJAK HOTEL DI KOTA SUKABUMI
Get PDFThis Final Project Report was prepared by Alvira Novitasari with the title " Effectiveness and Growth Rate of Hotel Tax Revenue in Sukabumi City" which was prepared under the guidance of Mr. Ismet Ismatullah, M.Ak and Mrs. Risma Nurmila, M.Sc. This report was prepared based on the results of research conducted by the author at the Office of the Regional Financial Management Agency (BPKD) of Sukabumi City.
Hotel tax as a source of local tax revenue for Sukabumi City, hotel tax is a tax levied on entities or individuals for services provided by hotels, including support as a complement to hotels such as telephone, internet, photocopying, washing, ironing, transportation and service facilities. other facilities managed by the hotel . This study aims to determine the condition of the hotel, to determine the hotel tax revenue in Sukabumi City, to determine the level of effectiveness and the rate of growth of hotel tax revenue in Sukabumi City. In compiling this final report, the writer uses descriptive method.
Based on the results of the research conducted, it shows that the determination of hotel tax revenue targets varies every year, the effectiveness level of hotel tax revenue in Sukabumi City in 2017-2020 is very effective and the growth rate of hotel tax revenue in Sukabumi City in 2018-2020 is quite successful so that there is likely to be an increase in hotel taxes in the future. The Regional Financial Management Agency needs to take strict policies and actions against taxpayers who still do not comply with regulations and increase the potential for hotel taxes so that hotel data registered and still actively carrying out their obligations in paying taxes owed
Proyecto Haz[Otea]
Get PDFDesde hace ya tiempo es frecuente oír hablar del gran potencial de la ‘puesta en carga’ de las azoteas urbanas no utilizadas para incrementar la sostenibilidad de las ciudades, generalmente alu-diendo a su habilitación como azoteas verdes o para ubicar elementos generadores de energía re-novable. Sin embargo, por varios motivos resulta difícil valorar en qué grado son correctas dichas afirmaciones: La información disponible de diferentes soluciones de azoteas describe cuestiones técnicas e impactos focalizados en aspectos muy concretos de la realidad (aislamiento térmico, re-tención de agua de lluvia…) difícilmente relacionables con el efecto global sobre las áreas urbanas de habilitar las azoteas. El efecto de un diseño/solución técnica es diferente en áreas urbanas diferentes. Las azoteas pueden ser destinadas a numerosos usos y antes de afirmar el mayor o menor interés de cada uno de ellos es necesario compararlos entre sí. Para ayudar en este debate, en este texto tratamos de aportar una estimación más completa del potencial de transformar la ciudad mediante la actuación sobre las azoteas de los edificios, incorporando dos cuestiones frecuentemente ausentes: revisaremos tanto las soluciones frecuentemente denominadas ‘sostenibles’ como un rango amplio de otras transformaciones posibles que seleccionamos a partir de una revisión extensa de ejemplos actuales y pasados de aprovechamiento de azoteas en todo el mundo. Paralelamente, realizaremos una estimación del impacto previsible de habilitar todas las azoteas de un área urbana existente, lo que nos permitirá valorar impactos globales que solo es posible apre-ciar al incrementar la escala de análisis.
Para ello, estimaremos el impacto previsible de la posible transformación de un área urbana exis-tente (el barrio Palos de Moguer en Madrid) utilizando el modelo Meta[S] propuesto por el autor (Alvira, 2015). La evaluación nos permite poner de manifiesto tres cuestiones fundamentales: no todas las transformaciones posibles de las azoteas producen el mismo beneficio sobre las ciudades, maximizar el beneficio de poner en carga las azoteas requiere el análisis particularizado de cada área urbana, y la cantidad de usos que es posible implantar y la facilidad de dicha implantación se incrementan si se introducen cambios en la normativa. Estas dos últimas cuestiones nos permiten afirmar el interés no solo de actualizar las normas estata-les de edificación, sino también de que los ayuntamientos regulen las condiciones y utilización de los espacios de azotea, y en las conclusiones enumeramos algunas cuestiones que consideramos deberían contemplar o incorporar las diferentes normativas en relación a las azoteas.
For some time now, it has become increasingly common hearing about the great potential trans-forming urban rooftop spaces poses for increasing cities’ sustainability, in a speech usually encour-aging their adaptation into green roofs or use for locating renewable energy generators. However, it is currently extremely difficult assessing to what extent these statements are correct:
• Available information and assessments of these rooftops’ types describe technical issues and/or focus on specific aspects of their impact on reality [thermal insulation, rain water re-tention ...] being hardly relatable to the impact a general transformation of an urban area’s rooftops would imply for the area’s overall state.
• The impact of some technological solution/design may be different in different urban are-as.
• Rooftops may host several uses, yet we have found no document providing an extensive comparison of the impact of each of them.
To assist in this debate, in this text we estimate the expected impact of the hypothetical transfor-mation of all available rooftops in an existing urban area: Palos de Moguer neighborhood in Madrid. In order to do so, we use Meta[S] model proposed by the author as PhD Thesis project, which as-sesses 64 dimensions of urban reality. The assessment allows us to highlight three key issues:
• Not all possible rooftops transformations produce the same benefit for cities/urban areas, and in urban consolidated environments rooftop transformations that allow people’s use may pose higher collective benefit.
• Rooftops transformations benefit maximization requires individual analysis of each urban area, relating its particular needs with available rooftop surface characteristics.
• The number of different rooftops possible uses and their ease of implementation can be greatly increased if some previsions are incorporated in Urban Planning/Building Codes
These last two issues allow us to state the interest of both updating national Building & Design Codes and that municipalities regulate the conditions and use of rooftop spaces. In the Conclusions we list some issues we believe should be incorporated by different rooftops’ regulations
No hay buen gobernante sin formación humanista : la propuesta clásica ante el seguro fracaso del futurismo económico
Get PDFResumen: Este trabajo se centra en demostrar la importancia de la formación humanista para el buen liderazgo. El sistema democrático capitalista moderno, asentado sobre los pilares del enriquecimiento y la técnica, ha reemplazado a la ética clásica por un conjunto de reglas impuestas al individuo desde afuera. El autor propone recuperar el estudio de las humanidades que atienden a las tres dimensiones básicas de la existencia humana –el espacio, el tiempo y la trascendencia– para restaurar la verdadera ética. Líderes formados en virtudes harán posible la creación del bien común, esencial para el crecimiento económico.Abstract: This work focuses on demonstrating the importance of humanistic education for good leadership. The modern capitalist democratic system, based on the pillars of enrichment and technique, has replaced classical ethics by a set of rules imposed on the individual from outside. The author proposes to recover the study of the humanities that attend to the three basic dimensions of human existence - space, time and transcendence - to restore true ethics. Leaders trained in virtues will make possible the creation of common good, essential to economic growth
La antropología política de Antonio Millán-Puelles
Get PDFThe article focuses first of all on the peculiar kind of anthropology implicit
in the thought of Millán-Puelles. In the second part it underlines the relevance
of the distinction between nature and freedom in the political anthropology
of the author, as well as the outstandig importance of the idea of
liberty with its several significant nuances of meaning
ANALISIS KEMAMPUAN PEMECAHAN MASALAH PESERTA DIDIK KELAS 4 SEKOLAH DASAR PADA MATERI BANGUN DATAR DENGAN PENDEKATAN POLYA
Get PDFThis study aims to evaluate the effectiveness of the Polya approach in enhancing mathematical problem-solving skills among fourth-grade elementary students, particularly in the topic of plane figures. The research employed a quantitative descriptive method involving all 28 students of grade 4 at SDN 3 Sindangkasih using a saturated sampling technique. The main instrument was a written test consisting of three open-ended questions designed according to Polya's stages: understanding the problem, devising a plan, carrying out the plan, and reviewing the solution. The results revealed that 75% of students successfully solved problems with lower complexity, while all students failed on higher-complexity questions requiring analysis and spatial visualization. The main obstacles were found in the initial stage of understanding the problem and in students' weak mastery of basic concepts and spatial visualization. The study recommends systematic implementation of the Polya approach, use of concrete media, and intensive scaffolding to optimize mathematics learning in elementary schools
PELAKSANAAN PEMBAGIAN HARTA WARIS SESUAI HUKUM ADAT DI KAMPUNG BIBIOSI KABUPATEN KEEROM PROVINSI PAPUA
Get PDFThis legal paper explains the system of distribution of inheritance assets in Bibiosi Village, Keerom Regency, Papua Province. Where the system of distribution of customary inheritance in Bibiosi Village is different from other customary laws. The author aims to understand how the system of inheritance distribution procedures is based on customary law and what is the role of Customary Institutions in the distribution of inheritance procedures and if there are conflicts during the inheritance distribution process. The research method used in this study is empirical research which not only discusses theories about customary inheritance law, but the author examines directly and observes what happens according to the conditions in Bibiosi village. The data sources of this study are primary data and secondary data. Then the data collection technique carried out by the author is by conducting interviews and literature studies. Based on the results of research and discussion on the system of procedures for the distribution of customary inheritance in Bibiosi Village, that is, indigenous people adhere to a patrilineal system where heirs fall to the eldest son and daughter cannot be heirs. However, if the heir has no male heirs, the estate can pass to the eldest daughter, and the eldest daughter can get a share of the estate if the son has a desire to give part of the estate to his sister. Meanwhile, the role of customary institutions as someone who is appointed to be a witness in the process of distributing inheritance and serves as a mediator or mediator in case of disputes
Unidad y diversidad en el neoplatonismo cristiano
Get PDFThis article underlines the significance of the new interpretation of Plato’s Parmenides. The platonic "protology" found in the Parmenides connects directly with neoplatonic tradition. Christian Neoplatonism, through its trinitarian speculation, is the philosophical movement which best captures the deepest implications of the unity-diversity theory of the Parmenides. The author suggests that the christian neoplatonic solution to the unity-diversity issue is superior to those offered by Hegel, Nietzsche and Heidegger
El sentido del tiempo y la integración psicofísica
Get PDFThe author presente four thesis: I. Time is three-dimensional, a)
the dynamism of being (time as origin); b) the measure of this
dynamism (time as mediation); c) the duration of being (time as
end). n. Time is not a permanent passing by, but time is really
always a "wholeness", something "complete", a permanent synthesis
of past, present and íuture. III. The simultaneity of time is
space, and the variability of space is time. IV. There are three
"diseases" of time: the disease in the origin is ageing; the disease
in the mediation is madness and lack ofrhythm; the disease in the
end is weakness
Transcript of “Waves of Thought” and “Movement” of Exivious and “YYZ” of Rush, detailed analysis of its elements and Instrumental adaptation to be performed by rock band and bandola Andina Colombiana
No full textEste trabajo tiene como finalidad la incursión de un instrumento popular andino colombiano como lo es la bandola andina colombiana en el género del rock. Para este efecto se va a describir de manera metódica el proceso de transcripción de algunos materiales sonoros de tres temas de rock instrumental: “Waves of Thought”, “Movement” de Exivious, y “YYZ” de Rush. Junto a esto el autor realizará un análisis detallado de los elementos musicales. El autor también hablará del proceso de adaptación de la línea melódica de cada uno de los temas a la bandola andina colombiana y relatará sobre la indagación acerca de la amplificación en este instrumento. Finalmente se cuenta de manera detallada el trabajo de montaje de los temas seleccionados acompañado de un formato de rock tradicional (guitarra eléctrica, bajo eléctrico, teclados o sintetizadores y batería acústica) y la interpretación de las tres piezas en un concierto.This work is aimed at the incursion of a popular Colombian Andean instrument such as the Bandola Andina Colombiana in the rock genre. For this purpose, the process of transcription of some sound materials of three instrumental rock themes will be described in a methodical way: "Waves of Thought", "Movement" by Exivious, and "YYZ" by Rush. Along with this, the author will perform a detailed analysis of the musical elements. The author will also discuss the process of adapting the melodic line of each of the themes to the Bandola Andina Colombiana and he will report on the inquiry about amplification in this instrument. Finally, the assembly work of the selected themes is described in detail, accompanied by a traditional rock format (electric guitar, electric bass, keyboards or synthesizers and acoustic drums) and the interpretation of the three pieces in a concert.N
Configuración de los elementos de la Responsabilidad Disciplinaria: Una propuesta de integración y unificación conceptual con la estructura de la teoría del delito que presenta la Escuela Funcionalista
No full textEl presente trabajo de grado tiene como finalidad estudiar el derecho disciplinario como una rama del derecho sancionador, analizando sus elementos constitutivos y estableciendo una comparación con la teoría del delito en el derecho penal. La investigación se centra en la configuración de los elementos de la responsabilidad disciplinaria, proponiendo una integración y unificación conceptual con la estructura de la teoría del delito presentada por la Escuela Funcionalista.
La responsabilidad disciplinaria en el derecho colombiano se estructura a partir de cinco categorías fundamentales: capacidad, conducta, tipicidad, ilicitud sustancial y culpabilidad. Estas categorías pueden subdividirse en tres juicios diferentes: el juicio de adecuación para determinar la tipicidad, el juicio de valoración para definir la ilicitud sustancial y el juicio de reproche para analizar la culpabilidad.
La capacidad del sujeto disciplinable se evalúa desde su condición como servidor público o particular en ejercicio de funciones públicas (capacidad formal) y su imputabilidad (capacidad material). La conducta se analiza en términos de acción u omisión, mientras que la tipicidad se refiere a la adecuación típica, confrontando el comportamiento probado con la norma legal que consagra la falta disciplinaria. La ilicitud sustancial se configura cuando la conducta afecta el deber funcional sin justificación alguna, y finalmente, la culpabilidad se analiza verificando el nexo psicológico entre el autor de la falta y la conducta desplegada.
La investigación destaca la importancia de integrar y unificar conceptualmente el derecho disciplinario con la teoría del delito en el derecho penal, enfatizando que los elementos de la responsabilidad disciplinaria deben ser estudiados sistemáticamente para garantizar un análisis ordenado, lógico y coherente. La tesis propone que, al igual que en el derecho penal, en el derecho disciplinario es crucial considerar tanto los elementos objetivos como subjetivos de la conducta sancionable, asegurando que solo se sancionen aquellas conductas que claramente cumplen con los elementos de la norma, protegiendo así el principio de legalidad y evitando arbitrariedades.
Este estudio comparativo entre el derecho disciplinario y la teoría del delito en el derecho penal busca contribuir a la consolidación de un marco teórico sólido y coherente para el análisis de la responsabilidad disciplinaria, promoviendo una mayor claridad y seguridad jurídica en la aplicación de sanciones disciplinarias en el ámbito público.
Palabras claves: Responsabilidad Disciplinaria, Derecho Disciplinario, Derecho Sancionador, Teoría del Delito, Escuela Funcionalista, Capacidad, Conducta, Tipicidad, Ilicitud Sustancial, Culpabilidad, Principio de Legalidad, Elementos Objetivos y Subjetivos, Sanciones DisciplinariasThe purpose of this thesis is to study disciplinary law as a branch of punitive law, analyzing its constituent elements and establishing a comparison with the theory of crime in criminal law. The research focuses on configuring the elements of disciplinary responsibility, proposing an integration and conceptual unification with the structure of the theory of crime presented by the Functionalist School.
Disciplinary responsibility in Colombian law is structured around five fundamental categories: capacity, conduct, typicity, substantial unlawfulness, and culpability. These categories can be subdivided into three different judgments: the judgment of adequacy to determine typicity, the judgment of valuation to define substantial unlawfulness, and the judgment of reproach to analyze culpability.
The capacity of the disciplinary subject is evaluated based on their condition as a public servant or a private individual exercising public functions (formal capacity) and their imputability (material capacity). Conduct is analyzed in terms of action or omission, while typicity refers to the adequate typification, comparing the proven behavior with the legal norm that enshrines the disciplinary offense. Substantial unlawfulness is configured when the conduct affects the functional duty without any justification, and finally, culpability is analyzed by verifying the psychological link between the author of the offense and the behavior displayed.
The research highlights the importance of integrating and conceptually unifying disciplinary law with the theory of crime in criminal law, emphasizing that the elements of disciplinary responsibility must be systematically studied to ensure an orderly, logical, and coherent analysis. The thesis proposes that, as in criminal law, in disciplinary law it is crucial to consider both the objective and subjective elements of the punishable behavior, ensuring that only those behaviors that clearly meet the elements of the norm are sanctioned, thus protecting the principle of legality and avoiding arbitrariness.
This comparative study between disciplinary law and the theory of crime in criminal law seeks to contribute to the consolidation of a solid and coherent theoretical framework for analyzing disciplinary responsibility, promoting greater clarity and legal certainty in the application of disciplinary sanctions in the public domain.PregradoAbogadaÍNDICE
INTRODUCCIÓN
CAPÍTULO I
2.1 Derecho Administrativo Sancionador
2.2 Sujetos disciplinarios y su competencia
2.3 Jurisprudencia en materia de Derecho Sancionador
CAPÍTULO II
3.1 Estructura de la Responsabilidad Disciplinaria según la ley 1952 de 2019
CAPÍTULO III
4.1 Principio de legalidad
4.1.2. Principio de tipicidad
4.1.3 Elementos que configuran la tipicidad: Propuesta
4.1.4 Estudio del dolo en materia disciplinaria como propuesta en la tipicidad subjetiva.
4.1.5 Estudio de la culpa en materia disciplinaria como propuesta en la tipicidad subjetiva.
CAPÍTULO IV
5.1 Principio de ilicitud sustancial
5.1.2 Jurisprudencia del principio de ilicitud sustancial
CAPÍTULO V
6.1 Principio de culpabilidad
6.1.2 Elemento de la culpabilidad: Exigibilidad de otra conducta frente a los trastornos mentales de los servidores públicos.
CAPÍTULO VI
7.1 Conclusio
