The paper reviews some publications of domestic researchers, covering the application of information technologies in tax administration. It is concluded that most directions of tax administration in Ukraine, which were stipulated in the national Tax Code and are used in foreign countries with well-established taxation systems, were in a number of ways implemented over 2010-2013. The above specifically concerns public awareness efforts and services delivered to payers, exchange of tax information etc. It is however mentioned that information about a tax (...) payer in our country is actualized in the tax information system only when he or she has begun to carry on business as an economic entity and submit tax accounts. In this context the experience of Germany is analyzed, where information about an economic entity is analytically processed yet on the stage of its registration as a tax payer. Some other aspects of the use of information technologies in administration of tax payments abroad are also covered and it is pointed out that learning the experience reviewed and assessment of the potentiality of its adaptation in the national taxation system would allow to save the budget of Ukraine from losses of revenues due to unfair conduct of potential tax payers and promote more efficient tax administration. (shrink)

El presente artículo propone un análisis sobre el impacto del movimiento feminista universitario nucleado en la Red Interuniversitaria por la Igualdad de Género y contra las Violencias (RUGE), del Consejo Interuniversitario Nacional (CIN), en el sistema universitario argentino. Para ello se trabajó con datos cuantitativos provenientes de un diagnóstico sobre la implementación de políticas de género en las instituciones universitarias realizado por la RUGE en 2020. El diagnóstico relevó información de 60 universidades nacionales y provinciales sobre políticas de género y (...) las acciones colectivas para llegar a producir e implementar esas políticas. En relación con los resultados, observamos que el movimiento feminista universitario, en pocos años, pudo generar cambios en las instituciones de educación superior promoviendo protocolos de actuación frente a situaciones de discriminación y violencia de género, capacitaciones sobre la temática en el marco de la “Ley Micaela” y espacios institucionales para garantizar las políticas de género. No obstante, también se detectaron obstáculos relevantes para el crecimiento y promoción de las políticas de género que se podrían traducir en los futuros desafíos de las feministas universitarias. (shrink)

This article examines questions of trust in cinema through the lens of Shutter Island (Martin Scorsese, 2010). With its self-referential allusion to the mechanical “eye” of a camera, a stage-managed fantasy embedded within its plot and image of a dark lighthouse, Shutter Island explores its spectators' and its own cinematic sense of suspicion. The plot revolves around a protagonist who has locked himself out of certain memories and into a fantasy world. The article links pathological and therapeutic aspects of trust (...) with interpersonal and institutional trust issues in ways that blur distinctions between trusting others and trusting oneself, and shows how reliant each is on the other. Construing trust as a type of participant attitude and highlighting techniques used to render it cinematically, the article tracks its emergence and erosion, both in terms of the diegesis and its bearing on film spectatorship. As a post-classical commentary on film-making, Shutter Island is viewed as intricately exemplifying what Robert Sinnerbrink (2016) describes as an action-driven film with “a highly reflective consciousness of cinematic spectatorship” (p. 70), as well as what Thomas Elsaesser (2009) describes as a “mind-game film”. To make sense of its ending, which may strike viewers as baffling and unnerving, and show how the protagonist's seemingly irrational decision is part of its film-philosophical point, traumatic disturbances in subjectivity and “monstrosities” depicted in the film are linked to Jean Epstein's notion of “something monstrous” in cinematic imagery. The protagonist's deliberately chosen fate is interpreted as a reparative gesture, expressing a desire for psychological healing and a way of helping him to marshal and recover a semblance of moral order and integrity under demoralizing circumstances. (shrink)

There is growing interest among pharmaceutical policymakers in how to “disinvest” from subsidized medicines. This is due to both the rapidly rising costs of healthcare and the increasing use of accelerated and conditional reimbursement pathways which mean that medicines are being subsidized on the basis of less robust evidence of safety and efficacy. It is crucial that disinvestment decisions are morally sound and socially legitimate, but there is currently no framework to facilitate this. We therefore reviewed the bioethics literature in (...) order to identify ethical principles and concepts that might be relevant to pharmaceutical disinvestment decisions. This revealed a number of key ethical considerations—both procedural and substantive—that need to be considered when making pharmaceutical disinvestment decisions. These principles do not, however, provide practical guidance so we present a framework outlining how they might be applied to different types of disinvestment decisions. We also argue that, in this context, even the most rigorous ethical reasoning is likely to be overridden by moral intuitions and psychological biases and that disinvestment decisions will need to strike the right balance between respecting justifiable moral intuitions and overriding unjustifiable psychological impulses. (shrink)

This essay concerns the dignity of nonhuman animals. It is composed of three sections. The first recounts my experience of a Moscow Circus performance and records some of my thoughts, feelings, and observations of this circus' famous bears. As is obvious from that account, the performance and presentation of the bears seemed to me to be undignified in a nontrivial, that is, morally objectionable sense of the word. The second section of the essay tries to specify that sense, to identify (...) the wrong(s) with these sorts of undignified performances, by developing a moral sense of dignity that might extend, generally, to nonhuman animals. I believe that the setting of this performance and my own frame of mind—the fact that it took place in Moscow and in the midst of my exposure to sites and stories of communist oppression—helped me to see the oppression of human and nonhuman animals as linked and the performance as a performance of power relations. The third section of the essay explores these power relations from an ecofeminist perspective through the circus' depiction of the 'momma bear.'. (shrink)

: This essay concerns the dignity of nonhuman animals. It is composed of three sections. The first recounts my experience of a Moscow Circus performance and records some of my thoughts, feelings, and observations of this circus' famous bears. As is obvious from that account, the performance and presentation of the bears seemed to me to be undignified in a nontrivial, that is, morally objectionable sense of the word. The second section of the essay tries to specify that sense, to (...) identify the wrong(s) with these sorts of undignified performances, by developing a moral sense of dignity that might extend, generally, to nonhuman animals. I believe that the setting of this performance and my own frame of mind—the fact that it took place in Moscow and in the midst of my exposure to sites and stories of communist oppression—helped me to see the oppression of human and nonhuman animals as linked and the performance as a performance of power relations. The third section of the essay explores these power relations from an ecofeminist perspective through the circus' depiction of the 'momma bear.'. (shrink)

: This essay relates scenes from Beauvoir's novels to her views of female eroticism and frigidity in The Second Sex. Expressions of frigidity signal unjust power relations in Beauvoir's literature. She constructs frigidity as a symbolic means of rejecting dominance in heterosexual relations. Thus frigidity need not be interpreted, as it sometimes is, as a form of bad faith. The essay concludes with some thoughts on the relevance of Beauvoir's view of frigidity to contemporary feminism.

This paper focuses on the disturbing mixture of fantasy with reality in the massacre at Columbine, where the perpetrators appear to have made a game or 'fun' of their killing Because of the deception involved and despite their immersion in violent media, I argue that they could not have been totally confused about the difference between play and actual violence. Huizinga's notion of play and Merleau-Ponty's reversibility thesis are applied to the situation.

This essay relates scenes from Beauvoir's novels to her views of female eroticism and frigidity in The Second Sex. Expressions of frigidity signal unjust power relations in Beauvoir's literature. She constructs frigidity as a symbolic means of rejecting dominance in heterosexual relations. Thus frigidity need not be interpreted, as it sometimes is, as a form of bad faith. The essay concludes with some thoughts on the relevance of Beauvoir's view of frigidity to contemporary feminism.

This essay relates scenes from Beauvoir's novels to her views of female eroticism and frigidity in The Second Sex. Expressions of frigidity signal unjust power relations in Beauvoir's literature. She constructs frigidity as a symbolic means of rejecting dominance in heterosexual relations. Thus frigidity need not be interpreted, as it sometimes is, as a form of bad faith. The essay concludes with some thoughts on the relevance of Beauvoir's view of frigidity to contemporary feminism.

This essay relates scenes from Beauvoir's novels to her views of female eroticism and frigidity in The Second Sex. Expressions of frigidity signal unjust power relations in Beauvoir's literature. She constructs frigidity as a symbolic means of rejecting dominance in heterosexual relations. Thus frigidity need not be interpreted, as it sometimes is, as a form of bad faith. The essay concludes with some thoughts on the relevance of Beauvoir's view of frigidity to contemporary feminism.

DISSERTAÇÃO DE MESTRADO ALMEIDA, Amarildo Fernando de. A senioridade iniciática do Ilê Wopo: origem e extensão do Candomblé em Belo Horizonte- MG e as narrativas sagradas das labás. 2012. 154 folhas. Dissertação (Mestrado) – Pontifícia Universidade Católica de Minas Gerais, Programa de Pós-graduação em Ciências da Religião, Belo Horizonte.

Paunang Salita Ang kasalukuyang aklat ay produkto ng masigasig na pagsusumikap ng mga mag-aaral ng BA Kasaysayan sa Politeknikong Unibersidad ng Pilipinas, Sta. Mesa sa ilalim ng klase na Historiograpiya ni Dr. Zeus A. Salazar. Tinatangka nitong maitala para sa salinlahi ang mga kaganapan sa kanilang suplemental na klase tuwing Martes sa Bahay Escaler, ang tahanan ng kanilang Guro. -/- Magkagayumpaman, hindi ito talaga maitatangi sa mahabang kasaysayan ng pagtuturo ni Salazar. Ang pagkakatitikan/pagpapakatitikan higit sa lahat ay isa nang signature (...) style sa pagtuturo ni Salazar mula pa noong dekada 1970. Mababanggit din ang kinagawian niyang pagdaragdag ng oras labas sa opisyal na oras ng klase upang magpalalim ng mga paksang inaral sa loob nito, kung hindi man sa mga kapihang matatagpuan sa kaligiran ng U.P. Campus kung saan siya nagturo nang may 40 taon, at sa Bahay Gomburza mismo, ang dating tahanan ni Salazar. (shrink)

Since her death in 1986 and the publication of her letters and diaries in 1990, interest in the philosophy of Simone de Beauvoir has never been greater. In this engaging and timely volume, Margaret A. Simons and an international group of philosophers present 16 essays that reveal Beauvoir as one of the century’s most important and influential thinkers. As they set Beauvoir’s work into dialogue with Husserl, Merleau-Ponty, Heidegger, Foucault, Levinas, and others, these essays consider questions such as Beauvoir’s philosophical (...) relationship with Sartre; her ethic of the erotic; her views on marriage, motherhood, and female friendship; and her interpretations of oppression and liberation. This book discusses the full range of Beauvoir’s work, including The Second Sex, her unpublished diaries, autobiographical writings, novels, and philosophical essays, and broadens the scope and interpretive context of her unique philosophy. Contributors are Nancy Bauer, Debra Bergoffen, Suzanne Laba Cataldi, Edward Fullbrook, Eva Gothlin, Sara Heinämaa, Laura Hengehold, Stacy Keltner, Michèle Le Doeuff, Ann Murphy, Shannon M. Mussett, Margaret A. Simons, Ursula Tidd, Andrea Veltman, Karen Vintges, Julie Ward, Gail Weiss. (shrink)

Ang kolektibong sanaysay na ito ay nagtatasa sa kalagayan at estado ng edukasyong pansining biswal sa mga piling pamantasan sa Pilipinas. Sakop ng papel ang mga sumusunod na paaralan: Politeknikong Unibersidad ng Pilipinas, De La Salle-Lipa, Mindanao State UniversityIligan Institute of Technology, at Notre Dame of Marbel University. Dalawang tanong ang tinangkang sagutin ng papel: Una, ano ang estado ng edukasyong pansining biswal sa mga piling pamantasan sa Pilipinas? Pangalawa, ano-ano ang mga posibleng solusyon sa mga suliranin na nakahahadlang sa (...) patuloy na pag-unlad ng edukasyong pansining biswal? Isinagawa ang panunuring dokumentaryo at pakikipanayam sa mga tagapangasiwa ng sining kultural at pangakademiko. Upang masagot at matalakay nang lubos ang katanungan, ang mga may-akda ay nagkaroon ng tuon sa dalawang parametro: panloob (pamamahalang pang-akademiko tulad ng pagtatalaga ng guro, paghahanda sa mga kagamitan at kasanayan,at kawalan ng tuon sa edukasyong pansining) at panlabas (suporta mula sa mga institusyong nasa labas ng pamantasan). Sa dulo ng papel, natuklasan ang mga karaniwang suliranin na kinahaharap ng mga pamantasang sakop ng papel-pananaliksik na ito; may mga payak na rekomendasyon ding pinanukala ang papel. (shrink)

Bilang “kathang-buhay” ni Zeus A. Salazar, ang tinaguriang Ama ng Pantayong Pananaw (PP) at ng Bagong Historiograpiyang Pilipino, hindi mauunawaan ang PP nang hiwalay sa kanyang akademikong talambuhay. Kaya naman mainam na baybayin angkasaysayan ng Pantayong Pananaw sa konteksto ng kapantasanni Salazar. Maaaring hatiin ang kasaysayan ng PP sa konteksto ng kapantasan ni Salazar sa limang yugto, gamit ang metapora ng paglago ng halaman: 1. Panahon ng Pagpupunla ng mga ideyang magiging batayang kaisipan ng PP sa hinaharap, mula sapagpasok ni (...) Salazar sa Unibersidad ng Pilipinas (PP) bilang magaaral ng kasaysayan (1951) hanggang sa pagkakalimbag ngkanyang Ang Pagtuturo ng Kasaysayan sa Pilipino (1970), maaari itong bansagan bilang “Yugtong Pre-Pantayo”; 2. Panahon ng Pag-uugat ng PP sa UP mula sa pagkakalimbag ng artikulo ukol sa wikang Filipino (1970) hanggang sa pagdaraos ng Unang Pambansang Kumperensya sa Historiograpiyang Pilipino, kaalinsabay ng paghirang sa kanya bilang dekano ng Dalubhasaan ng Agham Panlipunan at Pilosopiya at pagdaraos ng (1989), 3. Panahon ng Pagsibol ng PP sa UP na tumutukoy sa institusyunalisasyon nito sa UP Departamento ng Kasaysayanmula sa kumperensyang ito (1989) hanggang sa pagkakalimbag ng Pantayong Pananaw: Ugat at Kabuluhan (1997), 4. Panahon ng Pagyabong ng PP sa labas ng UP mula sa pagkakalimbag ng aklat (1997) hanggang sa paglulunsad ng Saliksik E-Journal (2012), at 5. Panahon ng Pamumunga mula sa paglulunsad ngSaliksik E-Journal (2012) hanggang sa pagtatapos ng pagtuturo ni Salazar sa Politeknikong Unibersidad ng Pilipinas (2019). (shrink)

This chapter contains sections titled: * 1 The Historical Cases of Hiroshima and Nagasaki * 2 “Physicists Have Known Sin?” – Reflections on the Manhattan Project * 3 The Human Dimensions of “Good Science” – Some Research and Teaching Perspectives * References.

In the Sheeb area in eastern Eritrea a Participatory Rural Appraisal(PRA) was carried out in two villages, one upstream and one downstreamof the ephemeral rivers Laba and Mai-ule. The objectives of the studywere to obtain a better understanding of farmer-managed spate irrigationsystems and to enable the local people to perform their own farmingsystem analysis. This paper describes the various PRA activities, suchas mapping, diagramming and ranking of problems, that were undertakenwith the participation of local people. The resource mapping revealedthat (...) lack of water and not scarcity of land is the main constraintaffecting the development of the spate irrigation system in the Sheebarea. When there is a lack of rainfall in the highlands of Eritrea,there are only few floods per year in the Sheeb area. The developmenttrend diagrams showed that the number of floods, the food production andthe prevalence of pests vary considerably over time. The livelihooddiagrams indicated that food, fodder, and water were only availableduring part of the year. In search of these resources, the farmers havedeveloped a livelihood strategy of seasonal migration to the highlandsof Eritrea. The PRA data collected in the two villages appeared to bevery useful for the preparation of community action plans in the entireSheeb area. (shrink)