Suchergebnisse

The covered opinion regulations set forth in Treasury Department Circular 230 impose a number of stringent requirements on the provision of written tax advice by attorneys, accountants and others admitted to practice before the Internal Revenue Service. Since they became effective in 2005, the covered opinion regulations have been disparaged by both practitioners and scholars as overly broad and unduly burdensome. The regulations were originally intended to govern advice concerning potentially abusive tax shelters; however, they are drafted so broadly that they actually apply to written opinions regarding virtually any tax matter—including routine and legitimate tax planning. On the occasion of their five-year anniversary, attorney Steven Z. Hodaszy examines the covered opinion regulations and analyzes whether their benefits justify their burdens. Hodaszy contends that, because of a continuing need to reign in unscrupulous opinion practices in the tax shelter area, some form of the regulations must remain in place. Yet he also maintains that the regulations should be reformed so that they clearly apply only to tax shelter advice (as they were meant to). To accomplish this, Hodaszy proposes a specific textual revision to the regulations' definition of a "covered opinion." In conjunction with that proposal, he argues for the repeal of rules that presently allow practitioners to opt out of compliance with the regulations under some circumstances. Similarly, he rejects calls to restrict application of the regulations to practitioners who "opt in" to compliance with them. Neither the current "opt-out" rules nor an alternative "opt-in" approach would be justifiable, once the covered opinion regulations are appropriately restricted to advice concerning tax shelters. Moreover, as Hodaszy explains, either maintaining the "opt-out" rules or replacing them with an "opt-in" regime could effectively vitiate the regulations altogether, in the advent of a new strict-liability accuracy-related penalty for transactions lacking economic substance. Hodaszy asserts that, with the changes he proposes, the covered opinion regulations can instead continue to function as an important tool to deter abusive tax shelters, but without imposing detrimentally on other areas of tax practice.

Drug-related crime is a very special kind of the professional criminal activity of the highly organized and well-conspired narco-Trafficking groups with international contacts, corrupted relations and officials and dealing with the drug trafficking for the systematical maximizing of the income. A look will be taken at the factors and the special features of the drug-related crimes in China. And at the factors and the special features of the drug-related crimes that happen in Japan. It is a well-known fact that the efficiency of the Asia Pacific region (APR) legislation on criminal offenses is impressive, wich includes its application in the drug-related crime spectrum. China, Japan and other countries of APR are the countries that still widely apply the institution of the death penalty and the life imprisonment, on the other hand the European countries, including Russia, harmonize the legislation of the countries trying to change their politics and use mainly the humane forms of punishment. Despite the fact that the Asia Pacific region criminal legislation regularly implements the reforms aimed at socio-economic and political development of the country, drug-related crimes are still at a high level that's needs to be lowered quitea bit, and the number of these crimes continues to grow and it poses a very serious threat not only to APR but also to other countries of the whole world. There should be a promotion of the healthy lifestyle including physical training and sports aimed at the formation of negative attitude to drug addiction in society should be primarily oriented to the younger generations. The Reforms in the legislative activaty in the sphere of the drug-related crime scene should be implemented regularly and not only within the country but also comprehensively on a worldwide basis with consideration for the specific features that legislation in neighboring region will have.

Historically, Indonesia's death penalty does not originate from religious doctrine but a series of democratization processes agreed upon in the legislation. Amidst these processes, two competing opinions respond to Indonesia's death penalty: the retentionist and the abolitionist. These different approaches to address the death penalty, whether imposed or abolished, result in competing perspectives and arguments in regulatory and practical issues both in the national and international arena. This study aimed to revisit the death penalty discourse in Indonesia that opposes the human approach by assuming that the death penalty violates human rights. The data were analyzed in three steps, among other things, unitization, comparison, and conclusion. This study showed that the death penalty remains relevant to Indonesia despite the long struggle of its rejection. It concluded that Indonesia's imposition of the death penalty is regarded as worth defending, with specific and selective applications. The specific application means that the death penalty is applicable for corruptors, drug dealers, terrorists, gross human rights violators, and premeditated murders. Selective application means that a convict sentenced to death must be proven in court with a level of accuracy considered and accepted in law. KEYWORDS: Death Penalty, Criminal Law, Right to Life, Indonesian Law.

Bill introduced by the Texas Senate relating to the enforcement by campus police departments and certain local governmental entities of state and federal laws governing immigration and to related duties and liability of certain persons in the criminal justice system; providing a civil penalty; creating a criminal offense.

AbstractResearch on public attitudes toward the death penalty has yet to systematically examine the role of race in the context of offense‐related attributes. This study uses a conjoint experiment randomly exposing a sample of 500 U.S. adults to different pairings of capital offenders to test the role of both offender and offense‐related attributes on beliefs about death penalty deservingness. The results show offense‐related factors play a significant role in who the public deems deserving of the death penalty, while the offender's race matters only for citizens holding prejudicial opinions towards Blacks or Latinos. Instrumental considerations typically outweigh racial considerations in death penalty judgments, although perceptions of those factors might be racialized as well. The results point to a potential disjuncture between the desires of citizens and the implementation of the death penalty.

Forecasting exchange rate movements is challenging, as they exhibit high volatility, complexity and noise. Most traditional models cannot forecast exchange rates, with significantly higher accuracy, than a random walk model. In this study, a non-linear model called artificial neural network (ANN) is used to forecast short-term (daily and weekly) movement of United States dollar (USD)/Japanese yen (JPY). ANN's out-of-sample performance is benchmarked against the traditional Autoregressive Integrated Moving Average (ARIMA) model. Performance of both models is rigorously evaluated using three different penalty-based criteria: Directional Accuracy (DA), Correct Upward (CU) and Correct Downward (CD) trends and two non-penalty-based criteria: mean square error (MSE) and normalised mean square error (NMSE). Moreover, the robustness of the two models is tested for different sampling periods. Empirical results show that ANN per-forms better than ARIMA and delivered consistent results across all periods tested. This supports ANN's robustness and also the fact that it can be used to formulate a strategy for trading in USD/JPY.

AbstractOn average, mothers earn lower wages than childless women. This well‐established finding is referred to as the "motherhood penalty." In this review, we summarize the main theoretical explanations for the motherhood penalty, and briefly discuss which theories have received empirical support. We evaluate research that explores variation in the motherhood penalty by important demographic and job‐related characteristics. Additionally, we highlight recent methodological advances used to estimate the penalty. The review concludes with suggestions for future research in this area.

This study aims to determine the regulation of the death penalty in Indonesia, the regulation of human rights in Indonesia and the implementation of the death penalty in Indonesia from the perspective of human rights. This study uses a type of juridical-normative research through a status approach and library research by conducting an assessment of laws and regulations, books, and several scientific works related to this research. The results of this study indicate that the legislation in Indonesia still recognizes the death penalty as one of the main criminal offenses. The death penalty imposed by the Indonesian government has generated mixed controversies. The death penalty in Indonesia creates two conflicting camps between the pros and cons of the death penalty

AbstractThis is a review of the issues and debate over capital punishment in the United States during the post‐Furmanera (since 1972). It encompasses a review of the legal issues, highlighting major U.S. Supreme Court cases in which the constitutionality of the death penalty has been challenged. These constitutional challenges have included issues of arbitrariness and race discrimination in the application of the death penalty. Also considered is the Court's 'evolving standards of decency' test in terms of what constitutes cruel and unusual punishment under the Eighth Amendment – relative to the execution of juveniles and the mentally retarded and whether lethal injection is cruel and unusual. The post‐Furmanera death penalty debate is comprised of two phases, both raised questions about public confidence in the criminal justice system. Phase one, occurring in the 1980s and early 1990s, was concerned with the lengthy appeal process and the lack of finality in capital cases. Phase two emerged in the late 1990s and 2000s and focused on the accuracy (wrongful convictions) and fairness (arbitrariness and discrimination) of the administration of capital punishment. The DNA revolution and a parade of high‐profile exonerations in the United States contributed to this latter phase. Finally, the death penalty debate is considered from an international and human rights perspective.

The objective of this book is to compare the statistical properties of penalty and non-penalty estimation strategies for some popular models. Specifically, it considers the full model, submodel, penalty, pretest and shrinkage estimation techniques for three regression models before presenting the asymptotic properties of the non-penalty estimators and their asymptotic distributional efficiency comparisons. Further, the risk properties of the non-penalty estimators and penalty estimators are explored through a Monte Carlo simulation study. Showcasing examples based on real datasets, the book will be useful for students and applied researchers in a host of applied fields. The book's level of presentation and style make it accessible to a broad audience. It offers clear, succinct expositions of each estimation strategy. More importantly, it clearly describes how to use each estimation strategy for the problem at hand. The book is largely self-contained, as are the individual chapters, so that anyone interested in a particular topic or area of application may read only that specific chapter. The book is specially designed for graduate students who want to understand the foundations and concepts underlying penalty and non-penalty estimation and its applications. It is well-suited as a textbook for senior undergraduate and graduate courses surveying penalty and non-penalty estimation strategies, and can also be used as a reference book for a host of related subjects, including courses on meta-analysis. Professional statisticians will find this book to be a valuable reference work, since nearly all chapters are self-contained.

This article examines the ethnic wage penalty among migrants in 11 Western European countries. It aims to extend the literature on the models of migrant occupational inclusion in European labor markets by studying the wage gap and to disentangle whether the gross wage penalty experienced by foreign-born residents can be explained by human capital-related factors and/or by migrants' occupational segregation. Estimating probit models with sample selection on European Labour Force Survey data (2009–2016), we find that both male and female migrants experienced a larger gross wage penalty in Southern Europe, where they had lower education levels and faced stronger occupational segregation. In the other countries under study, we find a smaller gross wage penalty among foreign-born women. Results show that migrants from Eastern Europe were not systematically less penalized than migrants from Africa, Asia, and Latin America, except for men in Italy and Greece. Wage penalties were higher among tertiary-educated migrants, compared to their less-educated counterparts, only in Mediterranean countries, where the former were mainly concentrated at the bottom of the occupational structure. Finally, the acquisition of the highest education after migration reduced migrants' wage penalty, thanks to a better match between educational credentials and job allocation, especially in Southern Europe. Focusing on the ethnic wage penalty and on both human capital- and occupation-related factors of ethnic penalization highlights cross-country differences not yet explored by existing comparative research, allowing a new and more comprehensive picture of migrants' penalization in Europe.

The purpose of this article is to determine the application of the death penalty to perpetrators of criminal acts of corruption in the perspective of human rights, then the second is to determine the effectiveness of the application of the death penalty in corruption. This study uses a juridical-normative approach whose main data source is secondary data, namely in the form of written materials about the law which are then analyzed quantitatively with the aim of producing analytical descriptive data. From this research, it is found that international law has not explicitly prohibited the implementation of the death penalty, but the rules that have been set are related to the prohibition of deprivation of the right to life. Until now, there has been no restriction on the death penalty worldwide because there are conditions that must be met in the procedure for implementing the death penalty. This corruption issue clearly violates human rights and is a crime that is detrimental to the state and poses a risk to the sustainability of the state. However, in our opinion, the implementation of the death penalty for corruption in Indonesia is not effective, because the implementation of the death penalty does not guarantee that corruption cases will stop.