17 research outputs found
A Review of Value Added Tax Policy on Animal Feed Industry in Indonesia
Get PDFThe role of tax policy is very important in efforts to increase business productivity, particularly through the provision of tax incentives in line with one of the principles in supply-side tax policy. However, studies to evaluate the Value Added Tax (VAT) policy implementation on animal feed using the supply-side tax policy perspective is very rare. This research is aimed at analyzing the impact of VAT incentives on animal feeds on the tax burden borne by the taxpayer both in carrying out their obligations and obtaining their rights or so called cost of taxation in Indonesia. The research uses qualitative approach with both qualitative and quantitative data. The data is collected through in-depth interview with eleven relevant informants, literature study, and secondary data. The study finds that (1) the policy raises the cost of taxation in the form of compliance cost, direct money cost, time cost and psychological cost for the animal feed industry, (2) the policy has a contra-productive effect to the effort of improving the national animal feed production capacity along with the cascading effect and opportunity cost arising from the policy implementation; and (3) the policy warrants a different impact for domestic animal feed producers and importers due to to the absence of the cascading effect. These findings highlight that the application of tax-incentive distribution of VAT on animal feed input materials disrupts the company’s cash flow and limits the production capacity for business actors since it is in contradiction to the supply-side tax policy principle. This study recommendsa re-regulation and de-regulation as an alternative to tackle the issues
Misconception about Value-added Tax (VAT) Exemption Policy on Animal Feed in the Flour Industry: An Issue on Self-sufficiency of Meat after Reformation
Get PDFFlour industry and animal feed industry play an important role in supporting government programs to achieve self-sufficiency of meat. The important role of these animal feed producers has triggered the government to stipulate appropriate tax policies to ensure the growth and development of both industries. Through tax policy instruments, the government has provided facilities in the form of Value Added Tax (VAT) exemption for the delivery of animal feed and animal feed ingredients. However, in its implementation, this policy has not been all-inclusive, leading to a cascading effect suffered by the flour industry. It results in an opportunity cost and cost of taxation affecting the productivity of the flour industry as the producer of animal feed. This study applies a qualitative-descriptive method with data collection techniques of in-depth interview and documentation study. This study explains the implications of VAT exemption policy for the flour industry, evaluates VAT exemption policy on animal feed in the perspective of public policy and productivity of animal feed producers, and analyzes political relations and ideas for VAT policy on animal feed in an effort to support national flour industry and animal feed industr
Quo Vadis Government Policy To Achieve National Food Security: An Evaluation of The VAT Policy Development on Poultry Products
No full textTractatus de informatione repellenda vel non cum multis aliis materiis ad hanc materiam pertinentibus divisis in XV capitulis sequentibus
No full textThe printing was arranged in Dec. 1503 by Raymundus Peraudi, who may also be the author (Sack)Dated in Sack. Goff and CIBN date about 149
Tractatus de informatione repellenda vel non cum multis aliis materiis ad hanc materiam pertinentibus divisis in XV capitulis sequentibus
No full textThe printing was arranged in Dec. 1503 by Raymundus Peraudi, who may also be the author (Sack)Dated in Sack. Goff and CIBN date about 149
Jean Ray, a Belgian author of fantasy short stories
No full textRaymundus Joannes Maria De Kremer, best-known under the pseudonym of Jean Ray, was one of the most important Belgian authors of the first half of the twentieth century. His contribution to literature is immense, both in its volume and in its diversity, stretching well over sixty years of uninterrupted writing. While he wrote mostly short stories of the fantastic genre and adventure novels, he also published detective stories under the pseudonym of John Flanders. A major part of his work was published in newspapers and magazines. Jean Ray was bilingual, which allowed him to write both in French and Flemish, dividing his attention equally between the two. The majority of his writings was published either anonymously or under various pseudonyms. The aim of our thesis is to provide a monograph overview of the said author. The first part situates his work in the context of Belgian literature written in French and the fantastique genre in general. The second part is devoted to his life, with special focus on his literary career. The third part contains analyses of selected parts of his extensive oeuvre. Briefly, we look at the Harry Dickson detective stories. However, the core of our analysis are his fantastic writings, i.e. selected collections of his fantastic short stories and the only fantastic novel..
Jean Ray, a Belgian author of fantasy short stories
No full textRaymundus Joannes Maria De Kremer, best-known under the pseudonym of Jean Ray, was one of the most important Belgian authors of the first half of the twentieth century. His contribution to literature is immense, both in its volume and in its diversity, stretching well over sixty years of uninterrupted writing. While he wrote mostly short stories of the fantastic genre and adventure novels, he also published detective stories under the pseudonym of John Flanders. A major part of his work was published in newspapers and magazines. Jean Ray was bilingual, which allowed him to write both in French and Flemish, dividing his attention equally between the two. The majority of his writings was published either anonymously or under various pseudonyms. The aim of our thesis is to provide a monograph overview of the said author. The first part situates his work in the context of Belgian literature written in French and the fantastique genre in general. The second part is devoted to his life, with special focus on his literary career. The third part contains analyses of selected parts of his extensive oeuvre. Briefly, we look at the Harry Dickson detective stories. However, the core of our analysis are his fantastic writings, i.e. selected collections of his fantastic short stories and the only fantastic novel..
Juraj Dubrovčanin (Georgius Raguseius) and "Ars brevis" of Raymod Lull (Raymundus Lullus)
Get PDFU prvom dijelu članka se referira o dosad neprorađenom rukopisu Jurja Dubrovčanina (Georgius Raguseius) Expositio Georgii Ragusei super Artem brevem Raymundi Lullii. Radi se o kratkom tekstu u kojem se Dubrovčanin osvrće na skraćenu verziju umijeća Rajmunda Lula, franjevca trećoredca 13. stoljeća iz Mallorce, poznatog kao Doctor illuminatus, kojemu se pripisuje dvjestotinjak djela.
Kako bi se lakše shvatili Dubrovčaninovi stavovi spram Lulova umijeća, a i s obzirom na to da interes za to umijeće u renesansi još uvijek iskazuju i neki od najznačajnijh predstavnika renesansne filozofije poput Nikole Kuzanskog, Pica della Mirandole, Agrippe od Nettesheima, Johna Deeja, Lefèvrea dʼÉtaplesa, Paracelsusa, ali i neki hrvatski mislioci, npr. Pavao Skalić i Giulio Camillo Delminio, u drugom dijelu članka prikazane su temeljne značajke Lulova umijeća. Prije svega je pojašnjeno značenje četiriju figura ili slika koje čine temelj Lulova umijeća. U tom se dijelu članka pokazuje kako je Lul, utemeljujući umijeće na devet principa, ujedno Božjih atributa označenih slovima abecede od B do K te prikazujući odnose među njima, također označene slovima abecede, kao beskonačno mnogo mogućih kombinacija koje se dobivaju zahvaljujući pokretnim krugovima i tabelama u koje su upisana slova, pokušao jednim krajnje formaliziranim sustavom mišljenja neutralizirati razlike u stavovima kršćana, Židova i muslimana.
U zaključnom dijelu ističe se kako je interes za to umijeće ponovno oživljen u novije doba zahvaljujući tome što neki pobornici suvremene filozofije u njemu vide preteču simboličke logike i modernog načina organiziranja znanja.Our presentation consists of two main parts. The first refers to hitherto unelaborated manuscript of Juraj Dubrovčanin (Georgius Raguseius) from Dubrovnik Expositio Georgii Ragusei super Artem Breve Raymundi Lullii. It is a short, probably unfinished text, which refers to the shortened version of the ars of Raymundus Lullus, a 13th century three-order Franciscan from Majorca, known as »Doctor illuminatus« and who is considered the author of over two hundred works.
To make it easier to understand the attitudes of Juraj Dubrovčanin toward Lullʼs ars, and given that the interest for this ars is still manifested in the Renaissance by the most important representatives of Renaissance philosophy such as Nicholas of Cusa, Pico della Mirandola, Agrippa of Nettesheim, John Dee, Lefèvre dʼÉtaples, Paracelsus, and even by some croatian philosophers, e. g. Paulus Scalichius and Gulio Camillo Delminio, in the second part we explain the basic features of Lullʼs ars. First of all we try to expound the meaning of the four figures or images that form the basis of Lullʼs ars.
In this part of the presentation we show how Lullus, founding his art on the nine basic principles, God’s attributes, that are designated with the letters of the alphabet from B to K, and presenting their relationships, also designated with the letters, as an infinite number of possible combinations obtained thanks to moving the circles in which the letters are inscribed, tried, with an utmostly formalized system of thought, to neutralize differences in the attitudes of Christians, Jews and Muslims.
In the final section we point out that the interest in ars Lulliana was again revived in recent times due to the fact that some supporters of modern philosophy find in the ars some sort of precursor of symbolic logic and of modern ways of organizing knowledge
Exegetical Appoaches of Nicholas de Lyra in Postilla litteralis and Ins Role in Christian Tradition
Get PDFVykladačská činnost Mikuláše z Lyry v Postille litteralis a její význam v křesťanské exegetické tradici Exegetical Appoaches of Nicholas de Lyra in Postilla litteralis and Ins Role in Christian Tradition Štěpán Lisý The present work studies variability in Nicholas of Lyra's exegesis in his Postilla litteralis and its role in Christian misionary activities among Jews and Muslims. Lyra's postila is significantly influenced by commentary of Rabbi Shlomo ben Yitzchak. In Postilla litteralis there is a minor influence of commentaries of David Kimchi (Radak), Abraham Ibn Ezra and Raymundus Martini as well. Also in the study the author examines the impact of Postilla litteralis on later scholars and existing numerous manuscripts of Lyra's works in Bohemian and Moravian lands
Paul Tillich\u27s Concept of "Ultimate Concern" for Sustainable Inter-Religious Dialogue
Get PDFIndonesia’s rich diversity in ethnicity, culture, religion, and beliefs is a national strength and a potential source of conflict. Instances such as public opposition to the construction of places of worship in various regions demonstrate how religious differences can fuel conflicts. In this context, inter-religious dialogue is vital in preventing and resolving conflicts within religiously plural communities. The harmonious relationship between Muslims and Christians in Sambikerep Village, Surabaya, motivated the author to investigate this subject. This article explores Paul Tillich’s concept of “Ultimate Concern” as a framework for understanding the experiences of research participants in Muslim-Christian dialogue. This phenomenological study aims to highlight the importance of Tillich\u27s concept in promoting sustainable inter-religious dialogue and fostering long-term peace and understanding. For this study, the author employed Heidegger’s hermeneutic phenomenological method, utilized in-depth interviews to collect data, and conducted observations to confirm the authenticity of the interview findings. The three main findings of this article are: the importance of viewing religion as a concept that helps balance the opposing aspects of religious content and practice; inclusivism as a path for interreligious dialogue that does not dilute personal convictions; and the courage to participate in a humanist community, which fosters sustainable interreligious dialogue by overcoming the fear of rejection
