Principle of prevention

Background and purpose: The topic of protection and prevention of employee crimes has always been emphasized by the hierarchy of command in such a way that the protection of Faraja employees has been repeatedly emphasized by the Supreme Commander-in-Chief (Supreme Supreme Commander) and is a prerequisite for sanitization. The internal environment of the police command of the whole country and the correct implementation of the important tasks of this organization in the society are considered, with this description, this research is looking for the issue of how much security measures with situational prevention techniques can reduce the crime of the employees of Rahor Faraja Police Service Centers. It has an effect. Method: In terms of the purpose, the present research is applied in terms of a mixed method of exploratory type. The qualitative part is an exploratory interview with the experts of the General Inspection Headquarters and Rahor Faraja Police Headquarters using a purposeful judgmental sampling method, and in the quantitative part, it includes experts from service centers, including centers no. The establishment, issuing of certificates and operations of the Faraja Traffic Police Headquarters were based on a stratified random method. In the qualitative part, the theme analysis method was used using MAXQDA2020 software, and in the quantitative part, confirmatory factor analysis was used, and to validate the model obtained from the qualitative part, structural equation modeling method was used using pls3 Smart confirmatory factor analysis software. Findings: protective measures with situational prevention techniques on the reduction of crime by the employees of Rahor Faraja police service centers in the qualitative part, respectively, including the components of reducing provocation, increasing the effort and effort of committing a crime, reducing the predictable benefits of crime, eliminating excuses and It was an increase in the foreseeable risks of crime. In the quantitative part, the component of reducing provocation with a value of 12.070, eliminating excuses with a value of 11.248, increasing the predictable risks of crime with a value of 8.026, increasing the effort and effort of committing a crime with a value of 7.696 and reducing the predictable benefits of crime They are with the value of 7.076. Results: Security measures with the situational prevention approach have an effect on the reduction of crimes by the employees of Rahor Faraja Police Service Centers, and paying attention to meeting the material needs of the employees is of particular importance.

Tax revenues are one of the most important elements in the country's economic system and play a significant role in economic growth and prosperity. Vice versa, tax crimes have a destructive effect on economic security, expansion of economic activities and domestic or foreign investment, and slows down the movement of the country's economic system. The tax recidivism is one of the phenomena that can not only increase its destructive economic effects but also intensify the tax pressure on taxpayers. Taxpayers must perform several legal tasks in separate time frames in each fiscal year; but they usually refrain from doing some of their legal duties during this period of time. This issue always exposes them to recidivism. Therefore, the criminal tax policy was formulated for recidivism, but they are based on diverse approaches and sometimes conflict with the idea of deterring the tax recidivism by taxpayers and non-taxpayers. In the tax laws, there are two approaches in tax recidivism by taxpayers, including specific approach in recidivism and incomplete compliance with the idea of deterrence, and three approaches in tax recidivism by non-taxpayers including criminalization of tax recidivism violations, incomplete compliance, and non-compliance with this idea. However, the limitation on implementation of recidivism conditions, the imbalance in recidivism punishment, the ambiguity in its effects and in the punishment of temporary dismissal of the sixth degree, not only the regulations of tax recidivism have faced a challenge; Rather, there is no balance between the criminal policy of tax recidivism by taxpayers and non-taxpayers.
Keywords:  Tax Recidivism by Taxpayers  Tax Recidivism by Non-Taxpayers  Compliance Approach  Non-Compliance Approach  Special Approach

At the present world human resource is considered as one of the most important resource. In the era of dynamic business most of the organizations invest a huge amount of money and spend a great deal of time and efforts as though they can properly utilize and manage this vital resource. Stress is one of the burning questions that hinder the officers’ and workers’ performance and productivity. In this paper all experiences of jobs are discussed which affects human minds and bodies. It has been essentially built the inputs which are obtained by conducting a comprehensive study covering the aspects of stress in today’s business. An attempt has been taken to address three major key areas related with the types and sources of work related stress, impact of stress on individuals and the way of managing stress.

این مقاله به بررسی آثار و پیامدهای پیاده سازی نظام مالیات بر ارزش افزوده (VAT) از دیدگاه خبرگان مالیاتی می پردازد. در این پژوهش تلاش شده است تا با بهره گیری از نظرات متخصصین و تحلیل محتوای کیفی، مهم ترین چالش ها، مزایا، و نتایج حاصل از اجرای این نظام مالیاتی در ایران بررسی شود. یافته ها نشان می دهند که در کنار مزایایی چون افزایش شفافیت مالی، ارتقای عدالت مالیاتی، و بهبود ساختار درآمدی دولت، مشکلاتی همچون نبود آمادگی زیرساخت ها، ضعف آموزش، و مقاومت برخی مشمولین نیز وجود دارد. در پایان پیشنهادهایی برای بهبود روند پیاده سازی این نظام ارائه شده است. با توجه به تحلیل های انجام شده، می توان نتیجه گرفت که نظام مالیات بر ارزش افزوده در ایران دارای ظرفیت های بالقوه ای برای تامین مالی دولت و ارتقاء شفافیت اقتصادی است، اما تحقق این ظرفیت ها نیازمند اصلاحات ساختاری و فرهنگی است.بخش قابل توجهی از موانع، ناشی از مقاومت مودیان، نارسایی زیرساخت ها و نبود آموزش های کافی است. از سوی دیگر، نبود هماهنگی میان نهادهای اجرایی، ضعف در بازخوردگیری از اجرای قانون، و پیچیدگی فرآیندهای مالیاتی نیز اجرای موفق این نظام را تحت الشعاع قرار داده اند.

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Todos os membros do conselho editorial são doutores e vinculados a instituições de ensino superior públicas, conforme recomendação da CAPES para obtenção do Qualis livro; 5. Em conformidade com a Lei Geral de Proteção de Dados (LGPD), a editora não cede, comercializa ou autoriza a utilização dos nomes e e-mails dos autores, bem como quaisquer outros dados dos mesmos, para qualquer finalidade que não o escopo da divulgação desta obra. Dedicamos este trabalho às nossas famílias, que nos sustentam e inspiram, e aos amigos, cuja presença e apoio foram essenciais em cada passo desta trajetória. Expressamos nossa gratidão a Deus, cuja orientação, força e luz nos guiaram em cada etapa desta trajetória. Sem Sua presença e bênçãos, nada disso teria sido possível. Agradecemos também às nossas famílias, pelo amor incondicional, pela compreensão nos momentos de ausência e pelo apoio emocional que nos motivou a seguir em frente. Aos colegas e amigos, somos profundamente gratos por compartilharem ideias, celebrarem nossas conquistas e tornarem essa jornada mais leve e significativa. Por fim, estendemos nosso reconhecimento a todas as instituições e pessoas que, de alguma forma, contribuíram direta ou indiretamente para a realização deste projeto. A todos vocês, nosso mais sincero agradecimento. Este livro é baseado na dissertação intitulada "Intervenção preventiva em distúrbios de imagem corporal, transtorno alimentar e dismorfia corporal de jovens adultos: um ensaio clínico controlado randomizado em homens brasileiros", defendida em 2020 no Programa de Pós-Graduação em Educação Física da Universidade Federal de Juiz de Fora (UFJF) em parceria com a Universidade Federal de Viçosa (UFV). A dissertação encontra-se disponível no repositório institucional da UFJF, acessível pelo endereço eletrônico: https:// repositorio.ufjf.br/jspui/handle/ufjf/11692 A publicação deste livro tem como objetivo ampliar a visibilidade e o alcance do trabalho acadêmico, mantendo sua forma e conteúdo originais conforme apresentados na defesa. Agradecemos à UFJF pela oportunidade de desenvolver este trabalho acadêmico e pela disponibilização da dissertação no repositório institucional, promovendo a disseminação do conhecimento científico.

36 páginasPrevenir implica realizar una serie de acciones dirigidas a atender de manera temprana factores que han sido identificados por un sujeto como relevantes para lograr en el futuro un objetivo concreto. En el derecho ambiental la acción preventiva se considera un principio central, guía de la acción hacia la evitación del daño ambiental y fundamento hermenéutico de la labor legislativa, ejecutiva y judicial; su relevancia es tal que el Tratado de Funcionamiento de la Unión Europea y constituciones de países como Ecuador, Guatemala, Panamá, República Dominicana y Colombia hacen referencia a la necesidad de prevenir y controlar los factores de deterioro ambiental. A pesar de su relevancia, la cercanía del principio de prevención al principio de precaución ha hecho que desde la jurisprudencia y desde la decisión administrativa se haya privilegiado el análisis del segundo y paulatinamente se haya dejado de destacar la relevancia de este principio estructural.Prevention implies carrying out a series of actions aimed at addressing early on factors that have been identified by a subject as relevant to achieving a specific objective in the future. In environmental law, preventive action is considered a central principle, a guide for action to avoid environmental damage and a hermeneutic foundation for legislative, governmental and judicial work; its relevance is such that the Treaty on the Functioning of the European Union and the constitutions of countries such as Ecuador, Guatemala, Panama, the Dominican Republic and Colombia refer to the need to prevent and control the factors of environmental deterioration. Despite its relevance, the proximity of the principle of prevention to the principle of precaution has meant that jurisprudence and administrative decisions have privileged the analysis of the precautionary principle and have gradually ceased to highlight the relevance of the prevention principle

Wie können wir das gegenwärtige Ringen mit der Zerstörung unserer Lebensgrundlagen im Anthropozän fassen?1 Der Vorschlag dieses Essays ist es, den Begriff des Edgework in die soziologische Debatte einzubringen, um damit die hoch emotionalen öffentlichen Bearbeitungen einer bedrohten und bedrohlichen Zukunft in Augenschein zu nehmen. Als Edgework lässt sich eine heterogene Landschaft der Notfallarbeit beschreiben, deren Referenzpunkt eine radikale Unsicherheit im Zuge der schwindenden Bewohnbarkeit unseres Planeten ist. Anders als Preparedness oder Resilienz, die als Logiken der Zukunftsbearbeitung tendenziell ruhig, responsibilisierend und entpolitisierend wirken, ist Edgework laut: Es statuiert die menschlich verursachte, zunehmende Unbewohnbarkeit der Erde als Skandal, der nach Verantwortung und nach Umkehr ruft.

People react differently to the news of sexual and spiritual abuse that has shaken the Catholic Church over the last decades. When it comes to the abuse of adults, many are of the opinion that if anything has happened, it is probably because the alleged victims were vulnerable. In the Catholic Church, the recognition that adults who are "vulnerable" can be sexually abused was an important step forward , because it acknowledged the harm done to them also and not only to adolescents. Of course, the use of the term "vulnerable persons" for these victims is ambiguous, because it has two meanings: the specific vulnerability of persons and the anthropological vulnerability of all persons. The author puts forward the thesis that every human being is anthropologically vulnerable and can be spiritually abused. In order to refute or confirm this, he first defines anthropological vulnerability and demonstrates its importance for the human being and for humanity. In the second part of the paper, he presents spiritual abuse and its consequences. In the last section, he illustrates the various ways in which these can be prevented. In conclusion, he offers some suggestions as to what needs to be done to render the Church more trustworthy and to enable the Church to authentically fulfil its mission.

The impact that connected community have on precision health or medicine and vice versa offers opportunities for any type of research and survey information, e. g, to predict trends in health-related issues, specifically people behavior towards drug use. Here, precision medicine influences the way to treat the information and get a better outcome to support the stakeholder decision. Online social networks analysis seems to be good tools to quickly monitor the population behavior where users freely share large amounts of information related to their own lives on day-to-day basis. This novel kind of data can be used to get additional real time insights from people to understand their actual behavior related to drug use . The aim of this research is to generated an information fusion model of marijuana use tendency confident enough to be employed by stakeholders. So, we will: (a) collect and process the data from Twitter; (b) design a set of algorithms to estimate the tendency of marijuana use in relation to age, localization and gender, moreover, used a set of processes and activities to verify if our model were performing as expected; and (c) fusion of the information in a model to fully characterize the marijuana use population comparable to the national marijuana consume survey for policy makers utilization to improve drug use prevention. First,we collect the data from Twitter accounts based in Chile using an algorithm for traversing graph data structures, we collected the data from Twitter accounts based in Chile. Then, we estimated marijuana user prevalence during a period from 2006 to 2018 and, within each of the years we predicted the prevalence of user population in relation with age (in range), the localization (regions) and gender. Finally, we built indicators to explore the similarity between data obtained through Twitter (our results) and the actual data collected by the National Service for the Prevention and Rehabilitation of Drug and Alcohol (SENDA) under the same variables analyze in their own survey. When we compare the results of the algorithms and methods developed by us with those provided by the SENDA, we observed that most of the indicators present similar trends, i.e., the variation of the prevalence by years in the age, location and gender, showed similar changes in both analyzes. Also, the algorithms effectiveness and capacity to predict variations of complex cases like marijuana use in Chilean population. This study is a key opportunity to obtain in a faster, low cost and continuous way information about marijuana use, also, is an excellent tool for marijuana surveillance to get information to support policy makers and stakeholder decisions.

Why do prevention efforts sometimes fail?  This presentation analyses factors in why prevention efforts fail, producing a typology of reasons why prevention efforts may not succeed, and analysing a few of them in more depth. This keynote was for an invited webinar run by the Chartered Institute of Finance and Accountancy

Introduction: Consistent condom use still remains a key strategy in HIV prevention.
Studies have demonstrated declining condom use among HIV positive patients on ART.
There is paucity of such information among HIV positive individuals on ART in Nigeria.
We sought to find the rates and associated factors for condom use among a cohort of
PLHIV on ART in Nigeria.
Methods: A cross sectional review of PLHIV on ART was carried out in an ART
treatment facility. Trained clinic staff administered a checklist to adult patients who had
been on ART for a minimum of 9 months. Information was collected on age, sex, marital
status, number of sexual partners, condom use and occurrence of sexually transmitted
infection.
Results: Of the 282 respondents; average age was 35 years. Forty four percent
(44%) never used while 25% used condoms consistently in the previous 3 months.
Single (OR: 7.23, CI: 2.999-17.446, p= 0.000) and widowed (OR: 3.76, CI-1.179-12.04,
p= 0.026) respondents were more likely to use condom always or sometimes. Male
respondents were almost twice as likely to use condoms always and sometimes (OR:
1.74, CI-0.988-3.078, p = 0.055). There was no significant association between condom
use and history of STI (OR: 0.74, CI-0.444-1.239, p= 0.254), or number of sexual partners
(OR: 0.93, CI-0.427-2.01, p = 0.848).
Conclusion: Rates of condom use was low particularly among females and married
patients on ART. Program and clinic managers should aggressively target females and
married couples with varied and appropriate prevention messaging to improve coverage.

Wir wissen (fast) alles über den Klimawandel und seine Folgen, zukünftige wie solche, unter denen ein immer größerer Teil der Menschheit schon heute leidet, und doch bleibt entschiedenes Gegensteuern (fast) auf persönlichen Enthusiasmus in einer ökologischen „Gegenkultur“ und ansonsten auf weitgehend folgenfreie Lippenbekenntnisse beschränkt. Warum? Weil Wissen und daraus abgeleitetes Handeln nur im westlich-aufklärerischen Menschenideal, nicht aber in der Empirie miteinander korrelieren – und je komplexer das Wissen und je polyvalenter die Handlungsoptionen werden, desto weniger besteht zwischen Wissen und Tun noch ein Zusammenhang.
Kann „unbeschönigte“ Climate-Endgame-Kommunikation, dabei helfen, gleichermaßen die Komplexität des Wissens auf das nötige Minimum zu fokussieren und gleichzeitig den notwendigen Handlungsdruck aufbauen? Kann es helfen die Worst-Case-Szenarien der Klimaprognosen in den Vordergrund zu stellen, anstatt die – zumindest für den Globalen Norden – noch vergleichsweise angenehmen Mittelwerte? Hilft es, die Dystopien auszumalen, die am Ende der Welt, wie wir sie kennen, drohen? Ich denke: Nein! Zwar ist es umstritten, ob solche Untergangsszenarien in gesamtgesellschaftlichen Fatalismus und damit gerade nicht ins Handeln führen, sondern es blockieren. Aber sehr wohl lässt sich zeigen, dass solche Strategien zu Angst führen und damit Abwehrmechanismen auslösen, die ncht auf die Ursache der Angst gerichtet sind, sondern allein dazu dienen die Angst selbst zu beseitigen – Wissen und planvolles Handeln spielen nun gerade keine Rolle mehr, sondern hier geht es vor allem um Emotionen und Affekte.
Rhetoriken und Bildprogramm dieser dystopischen Endzeit-Szenarien greifen regelmäßig auf historische Imaginarien der Apokalypse zurück, und laden ihre Erzählungen dadurch über die Angst vor dem bevorstehenden Weltende hinaus noch weiter mit der Hoffnung auf finale Gerechtigkeit und Rache für die Zerstörung der bisherigen Lebenswelt auf. Und pressen reduzieren die Komplexität des Endzeit-Narrativs noch weiter auf eine bipolare Struktur von Gut versus Böse, von Leben oder Tod. Dieser fatale Cocktail, so mein Argument, treibt Menschen und Gesellschaften in Fanatismus und Extremismus und fördert menschenfeindliche und undemokratische Ideologien. Oder er lädt zu intellektuellem Escapismus, in dem sich fatalistische Untätigkeit in der Gewissheit moralischer Überlegenheit sonnt.
Doch bei aller Kritik an dystopischen Endzeit-Szenarien: Wenn man sie nicht primär als verzweifelte Motivationsversuche an eine erschreckend unmotivierte Öffentlichkeit versteht, lassen sie sich als Aufschrei voller Schmerz und die Wut über das Ende einer Welt lesen, als Forderung, diesen Schmerz und diese Wut anzuerkennen, letztlich als aktive Trauerarbeit.

The aim of this study was to assess the abilities of European Court of Human Rights (ECtHR) to adjudicate upon cases concerning violations to environment upraised from nuclear accidents. This was non-causal research, based on qualitative methods. With respect to information gathering, the document and library research process were employed, then qualitative method was applied to analyse the information, by which international rules governing the issue and related case law of ECtHR was studied, assessed and analysed. Findings indicated that ECtHR has accepted the environment rights by broad interpretation of article 8 of the European Convention on Human Rights (ECHR). However, in the Court’s precedent, applications with no actual victim were not considered as violation in the convention. The latest approach taken by ECtHR, taking prevention principle into account, could improve its abilities to protect potential victims of violations caused by nuclear accidents due to environmental r...

Cette communication présente une méthodologie de recherche-action fondée sur la conception d'un dispositif de rotation de postes construit avec la participation de l'ensemble des travailleurs du secteur d'abatage dans un abattoir de bovins á l'Ouest de l'état de São Paulo au Brésil. L'entreprise a fait appel à l'UNESP (Université de l'Etat de São Paulo) avec la demande initiale d'envisager la mise en place de la rotation de postes dans le secteur de l'abattage. Dans le contexte où les démarches participatives utilisent souvent des groupes représentatifs de travail, on a utilisé une méthodologie plus démocratique avec 100% des travailleurs du secteur en question afin de donner la parole à des opérateurs qui n'ont pas souvent l'habitude, ni l'occasion de l'utiliser au travail. L'objectif est d'en discuter des avantages et des limites et d'en tirer des enseignements pour les projets de conception organisationnelle.

The cost of the crime shows the relative importance of the problem of its occurrence. If the costs of a crime are high (low), the occurrence of that crime will be a big (small) problem. The use of economic theory in the field of law is not a new and controversial phenomenon, but what is new and controversial is the generalization of economic analysis to a wide range of institutions of the legal system with a non-economic essence. This research is descriptive in nature and describes and defines topics such as criminal policy and solutions to reduce the cost of crime. The results of the research showed that by establishing well-considered and tested laws and regulations, it can make it difficult to abuse the criminal process and prevent the loss of economic benefits and subsequently reduce the costs of crime; And in an efficient and effective criminal policy, management tools to minimize the costs of crime can be aimed at the structure of the investigation authorities and employment of labor, without wages or with minimum wages, which can be in the form of applying the experiences and ideas of economists and criminologists, with a scientific approach to obtain the tools of judicial exclusion or act in the form of using crime prevention methods; The criminal policy of England compared to Iran, with the use of institutions and in various ways in order to prevent the commission or repetition of crimes in order to prevent the density of criminal cases and the density of the criminal population by using the provision of minimum costs of criminal justice, has been able to achieve fruitful and acceptable results. find and reduce the aforementioned costs, which causes the growth and excellence of the criminal justice system.

Today, tax is one of the most important sources of government income, which plays an important role in providing public expenses. In addition, tax can be used by the government as the main tool of financial policies and ensuring social justice. On the other hand, in the process of tax recognition and collection, taxpayers are always There are influential factors in the tax system of the countries; therefore, respect of the taxpayers' rights by the relevant organization is one of the basic strategies and a condition for the success of the tax organization. The tax laws of Iran will help greatly. The main question is whether the legislators of Iran and the United States have recognized the rights of taxpayers? And what are the supposed rights for taxpayers in these countries? According to the available documents, the United States is the only country that has established modern and specialized laws in its tax law in relation to the rights of taxpayers, which is set as a suitable model for other countries. On the other hand, in Iran's tax laws, the rights of taxpayers have been dealt with in a general way, and there are scattered and inconsistent materials that can be examined. Therefore, the localization of the laws of other countries, especially the use of the tax laws of the United States, in Iran's tax laws, in order to protect the rights of taxpayers and As a result, it is suggested to improve the tax culture. The rights of taxpayers are mentioned in the tax authorities and tax dispute resolution bodies that constitute the country's tax system. In this article, only the rights of taxpayers are discussed by the tax administration.

Dieses Buch bietet eine fundierte Analyse des Glücksspiel- und Casinosektors in Deutschland, mit besonderem Schwerpunkt auf Marktstrukturen, rechtlichen Rahmenbedingungen und technologischen Innovationen. Es untersucht aktuelle Trends, wie die zunehmende Digitalisierung und die Rolle von Online-Casinos, sowie die Auswirkungen regulatorischer Änderungen, darunter das Glücksspielstaatsvertrag (GlüStV).

„Der Glücksspielmarkt in Deutschland: Entwicklung, Umsätze und Prognosen“ beleuchtet die Entwicklungen und Perspektiven des Glücksspielmarktes in Deutschland und bietet eine umfassende Analyse der relevanten Marktsegmente. Beginnend mit einer Übersicht der aktuellen Struktur des Marktes, beschreibt das Werk die Marktanteile verschiedener Spielformen im regulierten Glücksspielmarkt für das Jahr 2022. Im Anschluss werden die Bruttospielerträge des regulierten Marktes dargestellt, die wertvolle Einblicke in die wirtschaftliche Bedeutung des Glücksspiels liefern. Ein weiterer Fokus liegt auf den Steuereinnahmen, die der deutsche Staat bis zum Jahr 2020 durch den Glücksspielsektor generieren konnte, sowie auf den Umsätzen des Glücksspielmarktes bis 2022, die ein Bild der Wachstumsdynamik des Marktes zeichnen. Abschließend wird eine Prognose der Bruttospielerträge für Online Casinos bis 2024 gegeben, die insbesondere die Auswirkungen der neuen Regulierungen berücksichtigt. Dieses Buch richtet sich an Fachleute, Interessierte und Entscheidungsträger, die einen fundierten Überblick über die gegenwärtigen Trends und zukünftigen Entwicklungen des Glücksspielmarktes in Deutschland erhalten möchten.

[African Christian Theology, vol. 1, no. 2 (September 2024):  251–271]

When we consider the issue of vulnerability in the context of sexual abuse, we think of the vulnerable as those who have been victimized by abuse, and there is truth in this view. However, it is also important to recognize the vulnerability that abuse exposes in our own hearts and systems. It is easy, when the rains are far away, to assume our roofs are well-built and secure, but it is when the rain begins pouring over our own houses that the leaks become obvious. When we see only the vulnerability within the victims of sexual abuse, we too often blame the victims for their weakness and insist that if they strengthened themselves, the problem of sexual abuse would be resolved. However, if a child lives in a leaky house, teaching them to hold an umbrella over their head will not solve the problem. We must pay attention to the cries of the vulnerable to find and repair the hidden leaks in our systems, but we must also examine what the needs of the vulnerable reveal in our own hearts. As Christ teaches us in the parable of the sheep and the goats, it is how we respond to the cries of the vulnerable and not how many great deeds we claim to perform in the name of Christ which determines whether we are aligned with the Spirit of Christ or another spirit. An examination of pastoral responses to abuse, academic abuse research, and the Scriptures clearly demonstrate that there are severe ‘leaks’ in the ‘roof’ of the Church which we must address.

The purpose of the current research is to conduct a systematic study and document analysis of the factors that shape tax morale. A wide range of random explanatory variables that have been identified in the literature as determinants of tax sentiment have been created with inspiration from institutional theory. In this research, a systematic review and document analysis has been done using library information available in various databases of Latin scientific articles. Finally, the statistical sample included 82 articles that analyzed the factors affecting morale and tax ethics. The findings show that the institutional theory provides a suitable theoretical basis for the discovery of tax morale. In fact, all the factors that have been identified so far as determinants of tax morale (except for social and demographic characteristics) can be classified as dependent on governing institutions (formal) or social institutions (informal). The most prominent factor is trust, which has two dimensions of positive vertical and horizontal trust related to tax morale. The result of this research is not only effective on a more accurate understanding of the influence of governance and social institutions on tax morale, but also on how governance and social institutions interact with each other and thus on tax morale. This article seeks to encourage governments to start recognizing that if the tax morale is weak, it will cause a gap between the governing and social institutions; As a result, instead of deterrence measures, it is necessary to design measures aimed at reducing this gap.

El objeto de este trabajo consiste en el análisis de la sentencia Verein Klimaseniorinnen Schweiz (Asociación climática de personas mayores de Suiza) y Otros c. Suiza, de 9 de abril de 2024, en la que el Tribunal Europeo de Derechos Humanos, realizando una interpretación del Convenio Europeo de Derechos Humanos de conformidad con la normativa internacional sobre cambio climático, reconoce el derecho a la protección efectiva frente a los efectos adversos graves y los riesgos en la vida, bienestar y calidad de vida causados por este fenómeno. Este derecho se concreta en la exigencia al Estado del cumplimiento de los objetivos climáticos previstos en el Acuerdo de París, como el de la neutralidad de carbono, es decir, la reducción de las emisiones contaminantes a 0 para 2050. Para ello, comprobará si el Estado ha adoptado medidas normativas concretas y progresivas de reducción de las emisiones y estas se aplican, lo que supone un reparto de la carga entre las generaciones presentes y futuras.

Smart helmets as a subsequent step to human safety, are one of the great challenges in the area of active safety for two wheelers. With the proliferation of two wheeler road accidents, in India the total annual deaths has crossed 1.98 lac, according to the report of National Crime Records Bureau (NCRB). Through our project we aim to mitigate the probability of the deaths caused in two wheeler accidents. In this project, we proposed a WSN based solution which restricts the driver to wear helmet while riding a two wheeler. Unlike the current solutions i.e. the expensive smart helmets that use high level Artificial Intelligence and also rely on heavy infrastructure, in our vehicular safety solution only tiny low cost sensor are deployed, which will be used to detect the presence of helmet on the rider's head. The communication between the sensors and vehicle will be achieved using Bluetooth connectivity and through a simulator called Arduino. For pairing the correct helmet, authent...

India is the second most populous country in the world, and it has a lot of young people. These days, young people like riding bikes, but because it's cool, they don't wear helmets. Because of these things, there are more and more bike crashes every day, which kill people. Head accidents kill a lot of people, but you can avoid them by wearing a helmet. More and more people are getting caught driving while drunk, which leads to crashes and deaths because of carelessness. These events led us to create a smart helmet using the Internet of Things to lower the risk of accidents and deaths. The helmet has the following features: the bike will only start if the rider wears a helmet; if the rider is too drunk, the ignition will be turned off automatically; and if an accident happens, a GSM modem will send a message to the registered contact number using a SIM card.

At the present world human resource is considered as one of the most important resource. In the era of dynamic business most of the organizations invest a huge amount of money and spend a great deal of time and efforts as though they can properly utilize and manage this vital resource. Stress is one of the burning questions that hinder the officers’ and workers’ performance and productivity. In this paper all experiences of jobs are discussed which affects human minds and bodies. It has been essentially built the inputs which are obtained by conducting a comprehensive study covering the aspects of stress in today’s business. An attempt has been taken to address three major key areas related with the types and sources of work related stress, impact of stress on individuals and the way of managing stress.

Background and purpose: This research was carried out with the aim of investigating and identifying preventive measures to reduce violence against maritime workers in Bushehr province and in order to improve performance and reduce vulnerability. In this regard, by asking the question, "(What are the preventive measures to reduce violence against the employees of Bushehr's navy?"), he examined the issue and according to the existing records and findings; The effect of three main solutions (1- social preventive solutions, 2- situational preventive solutions, 3- judicial solutions) has been investigated.
Method: The research is descriptive-survey and its data collection tools are document and library review, interviews with maritime experts and workers, and questionnaires. The sample size was 116 people who were randomly selected from the total statistical population (168 people) using Morgan's table. (Relying on the theoretical foundations, a questionnaire with 26 questions related to the design research hypothesis was distributed among the statistical community after verifying the validity, and finally, after confirming the reliability, the data results were statistically analyzed with SPSS software.
Findings: Among the preventive measures identified (social-situational-judicial), the highest rank is related to the preventive measures of situation in reducing violence and assault against maritime agents and the option (attention of commanders and managers to timely use of equipment and force appropriate to the type of mission and Interaction with judicial authorities in order to intensify judicial measures and pass appropriate laws in order to deal with violators and violent offenders, especially the implementation of the law on the use of weapons appropriate to naval missions.
Conclusion: Overall, the overall effect of situational solutions options (preventive solutions of commanders and managers for timely use of equipment and force appropriate to the type of mission) has the greatest effect in reducing violence against naval officers, which supports the researcher's hypothesis

By now, public law reflection on risk management tends to overflow into sectors profoundly different from those of health and environmental protection, in reference to which the precautionary principle has been affirmed. In this context of expansion of the precautionary principle outside the traditional spheres of reference, the paper analyses risk management in the sports sector, and in particular in the perspective in which the precautionary and preventive approach finds its specific implementation, that is, in relation to the restricting orders on access to sports events, the so-called D.a.spo., identified as a precautionary measure by the administrative jurisprudence. The assessment of the unreliability of the person must be carried out by the administrative authority, which is called upon to make a discretionary assessment in balancing the prevailing public interest in protecting the order and safety of citizens and the private interest in free access to stadiums.

La riflessione giuspubblicistica sulla gestione del rischio tende ormai a tracimare in settori profondamente diversi da quelli della tutela della salute e dell’ambiente, in riferimento ai quali si è affermato il principio di precauzione. In questo contesto di espansione del principio di precauzione al di fuori dei tradizionali ambiti di riferimento, il contributo procede all’analisi della gestione del rischio nel settore sportivo, ed in particolare nella prospettiva in cui l’approccio precauzionale e preventivo trova sua specifica attuazione, ossia in relazione al divieto di accesso alle manifestazioni sportive, c.d. D.a.spo., identificato come misura precauzionale dalla giurisprudenza amministrativa. La valutazione circa l’inaffidabilità del soggetto spetta all’Autorità amministrativa, la quale è chiamata a un apprezzamento discrezionale nel bilanciamento tra il prevalente interesse pubblico alla tutela dell’ordine e della sicurezza dei cittadini e l’interesse privato ad accedere liberamente negli stadi.

ROSTATE CANCER MORTALITY IN the United States has declined in recent years, but this cancer remains the most common nonskin epithelial malignancy in US men, with 186 320 new cases and 28 660 deaths (the second leading cause Author Affiliations are listed at the end of this article.

Marcos. Este es un artículo de acceso abierto, distribuido bajo los términos de la licencia Creative Commons Atribución 4.0 Internacional (CC BY 4.0) [https://creativecommons.org/licenses/by/4.0/deed.es] que permite el uso, distribución y reproducción en cualquier medio, siempre que la obra original sea debidamente citada de su fuente original.

En la presente investigación se realiza una introducción al principio de precaución, adoptando como marco sociológico la teoría de la sociedad del riesgo de Ulrich Beck. En esta línea, se desarrolla importantes elementos conceptuales de dicha teoría sociológica que, hasta el momento, han sido expuestos escasamente por la doctrina, tales como el proceso de “cosmopolitización”, el planteamiento del “fin del otro” y la “modernización reflexiva”; los cuales revelan el potencial político de la sociología del riesgo de Beck. A partir de ahí, se aborda panorámicamente al principio de precaución con la finalidad de establecer cuál es su relación teórico-social con la teoría de la sociedad del riesgo.

Background and Aim The diagnostic competence of administrative organizations, including the tax affairs organization, is one of the important issues of administrative law, which is closely related to the rights of citizens, and its supervision is of great importance in order to realize good administration. The purpose of this article is to examine the role of judicial supervision of the Administrative Court of Justice on the diagnostic competence of the Tax Administration in the realization of good administration.
Materials and Methods: This paper is descriptive and analytical using library method.
Ethical Considerations: In this paper, the originality of the text, honesty, and trustworthiness are respected.
Results: The findings indicate that the judicial supervision of the Court of Administrative Justice on the diagnostic competence of the Tax Affairs Organization. It plays an important role in the realization of good administration. The rule of law and fairness in front of the law and accountability are the most important components of good administration, and the supervision of the administrative justice devolve can cause the realization and implementation of these components in the process of diagnostic competence in the tax affairs organization, in which case the rights of tax payers are respected.
Conclusion: The role of judicial supervision of the Court of Administrative Justice on the diagnostic competence of the Tax Affairs Organization in the realization of good administration is faced with challenges such as multiplicity and ambiguity in the laws, which need to be reformed.

RESUMO: O aumento das IST's, da gravidez indesejada e de outros riscos ligados à actividade sexual, faz com que os jovens sejam considerados um grupo de intervenção prioritário em termos de saúde sexual e reprodutiva. A educação sexual tem como ...

Background. Traditional causal modeling of health interventions tends to be linear in nature and lacks multidisciplinarity. Consequently, strategies for exercise prescription in health maintenance are typically group based and focused on the role of a common optimal health status template toward which all individuals should aspire. Materials and methods. In this paper, we discuss inherent weaknesses of traditional methods and introduce an approach exercise training based on neurobiological system variability. The significance of neurobiological system variability in differential learning and training was highlighted. Results. Our theoretical analysis revealed differential training as a method by which neurobiological system variability could be harnessed to facilitate health benefi ts of exercise training. It was observed that this approach emphasizes the importance of using individualized programs in rehabilitation and exercise, rather than group-based strategies to exercise prescription. Conclusion. Research is needed on potential benefits of differential training as an approach to physical rehabilitation and exercise prescription that could counteract psychological and physical effects of disease and illness in subelite populations. For example, enhancing the complexity and variability of movement patterns in exercise prescription programs might alleviate effects of depression in nonathletic populations and physical effects of repetitive strain injuries experienced by athletes in elite and developing sport programs.

In diesem Beitrag wird untersucht, auf welche Weise die österreichische Schriftstellerin Kathrin Röggla in ihrem 2010 veröffentlichten Buch die alarmbereiten das Thema Katastrophe thematisiert. Röggla gehört zu den einflussreichsten und engagiersten Schriftstellerinnen der deutschsprachigen Gegenwartsliteratur. Sie schildert in ihren Werken oft den Ausnahmezustand und die Rolle der öffentlichen Medien im alltäglichen Leben. Die Autorin entwirft immer wieder neue Krisen-und Katastrophenszenarien und nimmt in ihren Texten eine gesellschaftskritische Position ein. Ihre Arbeiten sind oft interund transmedial, ihre Themen brandaktuell. Die Fragen, die uns in diesem Beitrag interessieren, sind: welche Krisen-und Katastrophenszenarien die Autorin in diesem Buch thematisiert und welche Mittel sie benutzt, um den gesellschaflichen Krisen-und Katastrophendiskurs zu reflektieren. Besonders interessant ist die Frage der Erzählinstanz, d.h. wer in ihren Texten erzählt, da es hier keinen traditionellen Erzähler gibt. Es soll untersucht werden, aus welcher Position über reale oder potenzielle Katastrophen berichtet wird. Das Ziel dieses Beitrags ist die ersten drei Kapitel sowohl inhaltlich als auch erzähltheoretisch zu analysieren und die gesellschaftliche wie auch sprachliche Intention der Autorin darzustellen.

According to article 570 of the Islamic Penal Code, the actions of officials and officials affiliated with government agencies that lead to the deprivation of personal liberty of individuals and violations of constitutional rights can be the basis for guaranteeing criminal executions such as dismissal and imprisonment. This paper, while analyzing the above-mentioned article, explicitly raises the important question that, assuming that government officials and officials take illegal actions based on a provision contrary to the law, can judges of the courts invoke the authority provided for in article 170? Should the Constitution apply the performance guarantee specified in article 570 of the Penal Code? In the present paper, by studying cases of judicial procedure of courts and using a descriptive-analytical method, it has been concluded that the authority obtained from article 170 of the Constitution has no necessity other than nonimplementation of illegal provisions by judges and in such cases the inherent jurisdiction of the Administrative Court of Justice in articles 170 and 173 of the Constitution and by using capacities such as issuing warrants for reviewing the legal aspect of the protested regulation is referred to the Administrative Court of Justice and based on the Court's decision in the above regulation, a decision is made in the criminal case.

While the availability of mental health promotion and prevention programs worldwide is growing, there is divergence in their level of effectiveness that has led to increasing interest in the development of 'effect management' strategies. Mental health promotion and prevention science and practice has a relatively young history in Croatia, but major investments towards its development have been made over the last decade. This paper reports on a research project that took place within the Istrian Region. The long-term goal of the initiative is to establish quality assurance indicators for mental health promotion and prevention interventions. The current study involved adapting the Dutch Preffi 2.0 instrument for use in Croatia. The content of the Preffi reflects the literature regarding research-based effect predictors. An instrument allows users to assess whether programs have been designed and implemented in ways that maximize their ability to be effective. The Preffi scores can be used for improving a program and the quality with which it is implemented. The first aim of the study is to determine if independent researchers can use the Preffi reliably as a quality assessment instrument. The second aim is to use the Preffi to describe the quality of one cohort of mental health promotion and prevention programs. The study represents the first steps toward developing a strategy for quality assurance that strengthens community capacity for effective service delivery and that could inform other countries whose mental health promotion and prevention efforts are in early stages of development.

We show how to stabilize the uniform oscillations of the complex Ginzburg–Landau equation with periodic boundary conditions by means of some global delayed feedback. The proof is based on an abstract pseudo-linearization principle and a careful study of the spectrum of the linearized operator.

Cette communication présente une méthodologie de recherche-action fondée sur la conception d'un dispositif de rotation de postes construit avec la participation de l'ensemble des travailleurs du secteur d'abatage dans un abattoir de bovins á l'Ouest de l'état de São Paulo au Brésil. L'entreprise a fait appel à l'UNESP (Université de l'Etat de São Paulo) avec la demande initiale d'envisager la mise en place de la rotation de postes dans le secteur de l'abattage. Dans le contexte où les démarches participatives utilisent souvent des groupes représentatifs de travail, on a utilisé une méthodologie plus démocratique avec 100% des travailleurs du secteur en question afin de donner la parole à des opérateurs qui n'ont pas souvent l'habitude, ni l'occasion de l'utiliser au travail. L'objectif est d'en discuter des avantages et des limites et d'en tirer des enseignements pour les projets de conception organisationnelle.

Behavioral economics and micro development emerged from the 1970s, as new sub disciplines in economics. Their findings can help to resolve underdevelopment hardships in different countries including Iran. Meanwhile, a key underdevelopment factor in the Iranian economy is the lack of a standardized tax system. In addition, a primary shortcoming of the taxing system in question, is its huge tax evasion (which is actually estimated to be near 50%). Using a behavioral economic approach and experimental method (based on a public good game), this article examines tax evasion in Iran. The results indicate that Iranian citizens are ready to give up their self-interest to resolve a socioeconomic problem including tax evasion in their country. This finding is a symbol of micro development as well. Also, and potentially speaking, the findings of this article could have practical policy implications for the Iranian government.

Best practice is the best application of available evidence to current activities in the drugs field. The European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) created a web-based tool aimed at bridging together scientific evidence and current practices in the drug addiction field. Beyond dissemination of evidence, the scope is to share best practice among the European countries. The synthesis of the evidence is based on the methods of the Cochrane collaboration (the Drugs and Alcohol Group) and the Grade working

The Global Theological Ethics book series focuses on works that feature authors from around the world, draw on resources from the traditions of Catholic theological ethics, and attend to concrete issues facing the world today. It advances the Journal of Moral Theology's mission of fostering scholarship deeply rooted in traditions of inquiry about the moral life, engaged with contemporary issues, and exploring the interface of Catholic moral theology philosophy, economics, political philosophy, psychology, and more. This series is sponsored in conjunction with the Catholic Theological Ethics in the World Church. CTEWC recognizes the need to dialogue from and beyond local cultures and to interconnect within a world church. Its global network of scholars, practitioners, and activists fosters cross-cultural, interdisciplinary conversations-via conferences, symposia, and colloquia, both in-person and virtually-about critical issues in theological ethics, shaped by shared visions of hope. Online versions of the volumes in the Global Theological Ethics series are available for free download as chapters at jmt.scholasticahq.com. Paper copies may be purchased from Wipf & Stock. This dual approach reflects the Journal of Moral Theology's commitment to the common good as it seeks to make the scholarship of Catholic theological ethicists broadly available, especially across borders. Additionally, you can find the series listed on the CTEWC website at catholicethics.com/book-series/catholictheological-ethics-series/.

DANIEL L. FLEMING/ JAMES F. KEENAN, SJ/ HANS ZOLLNER, SJ (EDS.), Doing Theology and Theological Ethics in the Face of the Abuse Crisis, Journal of Moral Theology 3 (CTWEC Book Series, No. 3), Pickwick Publications (Eugene, OR) 2023, pp. i-ix; 1-374.
https://doi.org/10.55476/001c.72042

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