Search results for: rais aug 2023 in All Content

A Projection for the Turkish Economy in 2023 with a Bayesian Approach

A Projection for the Turkish Economy in 2023 with a Bayesian Approach

Author(s): Mesut Murat Arslan,Fatma Ozgu Serttas,Recai Aydin / Language(s): English / Issue: 1/2016

Keywords: Turkish Economy; DSGE-VAR; SOE; Bayesian Methods;

Turkish economy has almost experienced a continuous growth process since the first quarter of the year 2002, except for the year 2009 in which the impact of global financial crisis was felt. As a result of this growth period, Turkey has become the 17th largest economy in the world and has set big targets as to join one of the largest 10 economies in the world. In this study, we investigate whether Turkey would be able to meet its 2023 targets or not if the trends and dynamics that have been experienced during the last decade continue. Specifically, we will examine if Turkey’s exports will reach 500 billion US dollars, Turkey’s GDP will reach 2 trillion US dollars, and Turkey’s GDP per capita will reach 25 thousand US dollars. Furthermore, the path that Turkey’s macroeconomic indicators should follow in coming years and the different applicable scenarios in order to reach these 2023 economic targets will be studied. The results of this study show that those 2023 targets will not be met. So if Turkey is serious and insistent on these targets, this study may be a warning to policymakers to take the necessary measures when there is still enough time and opportunity.

The Use (and Misuse?) of Bishop’s Authority in the Affair of bishop Victor and the Jew Licinius (Aug., ep. 8*)

Użycie (i nadużycie?) biskupiego autorytetu w sprawie biskupa Wiktora i Żyda Licyniusza (Augustyn, Ep. 8*)

Author(s): Przemysław Nehring / Language(s): Polish / Issue: XIV/2015

In this paper I discuss the problem of episcopal authority and power underlying the case of the Jew Licinius described in Augustine’s Letter 8*. Victor, a bishop, had exercised his power to evict Licinius from his lawfully owned property. Licinius asked Augustine, bishop of Hippo, acknowledging Augustine’s authority and reliant on his power, to intercede for him in this matter. Augustine took the Jew Licinius’ side, but at the same time tried to protect Victor’s episcopal authority. He charged his fellow bishop with the task of judging the internal conflict in the Jewish family of Licinius, passing a sentence and supervising the enforcement of an appropriate penalty imposed on the individual guilty of the offence against Licinius’ mother.

Changes in the Executive Body of the Municipality since the Electoral Term 2018–2023

Changes in the Executive Body of the Municipality since the Electoral Term 2018–2023

Author(s): Kamil Sikora / Language(s): English / Issue: 4/2020

Keywords: municipality; village mayor; report on the state of municipality; double term in office; vote of confidence;

At the turn of November 2018, the next local elections were held in Poland. However, this time, along with the next term, a number of new legal arrangements and structures have been implemented as a result of the adoption of the Act of 11 January 2018 on amending certain laws to increase the participation of citizens in the process of electing, functioning and controlling certain public bodies. The legislature has set itself the objective of adopting solutions to enable and facilitate greater influence for members of local and regional communities, especially in legislative and executive bodies of local government units. Some of these changes affect the executive body in the municipality (local government commune), i.e. village mayor (town mayor or city president), affecting the change in its scope and powers.

VECTORS OF TURKISH FOREIGN POLICY: WHAT REMAINS OF THE STRATEGY FOR 2023?

VECTORS OF TURKISH FOREIGN POLICY: WHAT REMAINS OF THE STRATEGY FOR 2023?

Author(s): Slobodan Janković / Language(s): English / Issue: 1/2016

Keywords: Turkey; AKP; Turkish vision 2023; economy; Kurds

The article examines the probability of achieving the self-imposed criteria for Turkey to become a macro-regional power by 2023. The author analyses components of variables in Davutoğluʼs equation of power and the results of the “zero problems with neighbours” policy as an essential prerequisite for Turkey becoming one of the poles of power at the global level. Presenting the state of progress in military industries, in the development of technological infrastructure and in the economy, the author assesses the limited progress and failure to materialise the country’s expected goals. After years of progress in various fields, the leading AKP party is now troubled by conflicts inside and outside the country. The author concludes that Turkey will not be able to realise its 2023 strategy due to combination of failures in internal, foreign and economic policies.

Ştefan Augustin Doinaş - between tradition and modernity. Reflections on the writer’s centenary

Ştefan Aug. Doinaş – între tradiţie şi modernitate Reflecţii la centenarul scriitorului

Author(s): Alexandra-Teodora Mândra / Language(s): Romanian / Issue: 06/2022

Keywords: modern poetry; tradition; modernity; Adamic language; verse; form;

On the 100th anniversary of Ştefan Augustin Doinaş’s birth (1922 - 2002), a prestigious name in Romanian literature, it is necessary to bring him up again in order to articulate some less accentuated dimensions, yet fundamental for the heirs of his work. His exegesis is a reflection on modern poetic language. The critic manages to capture the oscillation of the poetic verb between modality and substance, between form and content. Through the interpretive corridor opened by Doinaş in the volume modern poetry topicalizes the limits of language, in dialogue with a logocentric cultural tradition, for which the act of utterance coincides with the act of creation. The study emphasizes the importance of the stylistic approach of the poetic text, defined as a language that asserts itself and not as an explosion of feelings conveyed through the transparent environment of words. Consequently, Doinaş’s critical revisitations of Romanian poetry reflect his conception of modern poetry as a form of resemanticization of tradition.

New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023

Noi reglementări privind impozitarea veniturilor microîntreprinderilor începând cu anul 2023

Author(s): Lucian Cernuşca / Language(s): Romanian / Issue: 8/2022

Keywords: micro-enterprise; Government Ordinance No. 16/2022; 500 000 Euro ceiling; fiscal facilities;

The taxation regime of the micro-enterprises incomes is amended starting with the 1st of January 2023, according to the Government Ordinance No. 16/2022 for amending and supplementing the Law No. 227/2015 on the Fiscal Code, the abrogation of normative acts and other financial-fiscal measures. The micro-enterprises income tax becomes optional. We are witnessing the redefining of the microenterprises and the exceptions regarding the entities that can apply this regime and the amendment of the rules for exiting the micro-enterprises income tax application. Changes include the reduction of the achieved incomes ceiling to 500,000 Euro, the elimination of the 3% tax rate, the obligation that the company should have at least one employee, the limitation of the number of micro-enterprises owned by the same shareholder/associate. The ordinance clearly states the tax decrease order of the fiscal facilities. Likewise, the companies applying the specific tax in 2022 are provided with the possibility to select the payment of the micro-enterprises income tax starting next year.

Der Lětopis in neuer Erscheinungsweise ab 2023

Der Lětopis in neuer Erscheinungsweise ab 2023

Author(s): Hauke Bartels / Language(s): Sorbian languages,German / Issue: 2/2022

Mit dem kommenden Jahr geht der Lětopis neue Wege. Ab 2023 werden statt jährlich zweier gedruckter Hefte primär Einzelveröffentlichungen in elektronischer Form und unter Open-Access-Bedingungen erscheinen. Zum einen trägt diese Umstellung der Tatsache Rechnung, dass sich die wissenschaftliche Publikationskultur in den letzten Jahren immer mehr ins Internet verlagert hat. Sie entspricht auch dem Geist der schon 2003 verabschiedeten „Berliner Erklärung über den offenen Zugang zu wissenschaftlichem Wissen“. Zum anderen erlaubt uns die neue Erscheinungsweise, auf weitere Veränderungen der deutschen und internationalen Wissenschaftslandschaft zu reagieren. In den letzten Jahren hat sich gezeigt, dass es gerade für kleinere oder stark spezialisierte wissenschaftliche Zeitschriften zunehmend schwieriger wird, regelmäßig eine hinreichende Anzahl hochwertiger und zur Ausrichtung passender Texte zu akquirieren. In einer thematischen Nische, wie sie der Lětopis zweifellos bedient (bedienen muss und will), ist die Anzahl potentieller Autor:innen und Reviewer:innen begrenzt. Zudem ist die Konkurrenz um attraktive Texte groß, was durch die praktische Relevanz der Ausbreitung bibliometrischer Verfahren (ImpaktFaktoren usw.) verschärft wird. Die Flexibilisierung der Erscheinungsweise hilft daher die Existenz des Lětopis zu sichern

The Accounting and Fiscal Regime of Dividends in 2023

Regimul contabil și fiscal al dividendelor în anul 2023

Author(s): Lucian Cernușca / Language(s): Romanian / Issue: 1/2023

Keywords: dividends; income tax; taxation rate; health insurance contribution; interim dividends; Government Ordinance No. 16/2022;

The Government Ordinance No. 16/2022 has some novelties with regard to the tax treatment of dividends. Thus, starting with the 1st of January 2023, the dividend tax rate increases from 5% to 8% for the dividends paid to legal persons and to resident/non-resident natural persons, as well as to privately administered pension funds and to the optional pension funds. As an element of novelty, the Government Ordinance No. 16/2022 brings a series of clarifications regarding the conditions that must be fulfilled in view of applying the exemption of dividend payments made by a Romanian legal person to another one, with regard to the form of organisation and the application of the profit tax or of another tax which replaces it, without the possibility of an option or exemption.Besides the increase of the tax rate, the Government Ordinance No. 16/2022 also brings changes with regard to the health contribution rules for the dividend incomes. Thus, starting with the incomes corresponding to 2023, the payment obligation of the health contribution for the dividends collected by the natural persons appears from the six minimum salaries ceiling, compared to the 12 salaries ceiling in the previous year. While the dividend tax is applied according to the year of their distribution, the health insurance contribution is applied by taking into account their actual collection date.If the dividends are distributed during 2022, but are paid in 2023, the taxation rate is kept at 5%, but the health insurance contribution falls within the rules from the year of their collection. The distribution of dividends can be made annually, after the approval of the annual financial statements corresponding to the ended financial year, or quarterly, throughout the year, after the approval of the interim financial statements. Law No. 370/2022 clarifies the fact that, in case the company decided to distribute dividends based on the interim financial statements prepared during 2022, the 5% taxation rate is kept, without recalculating the tax on the respective dividends after their regularisation based on the annual financial statements corresponding to the financial year 2022, approved according to the legal regulations.

PALESTINE AND THE INTERNATIONAL CRIMINAL COURT, PROSPECTS AND CHALLENGES FOR 2023

PALESTINE AND THE INTERNATIONAL CRIMINAL COURT, PROSPECTS AND CHALLENGES FOR 2023

Author(s): Lamri Hakim / Language(s): English / Issue: 2/2023

Keywords: International Criminal Court decision; Israel's crimes; Public Prosecutor's Office; Palestine;

This study deals with the prospects and challenges of achieving international criminal justice in Palestine in light of the decision of the International Criminal Court issued on February 5, 2021, which establishes its jurisdiction over the crimes committed by Israel in the Palestinian territories occupied since 1967. The Israeli accused of the massacres and violations they commit against the Palestinian state's land, people and government, in light of the challenges it faces.

Expert Insights on the NATO Summit in Vilnius 2023

Expert Insights on the NATO Summit in Vilnius 2023

Author(s): Gabrielius Landsbergis,Margarita Šešelgytė,Gintaras Bagdonas,James Sherr,Aylin Matlé,Justyna Gotkowska,Eoin Micheál McNamara / Language(s): English / Issue: 41/2023

Keywords: NATO Summit in Vilnius; 2023; Lithuania;

The Lithuanian Foreign Policy Review has asked prominent security and defense experts in various countries to briefly comment on the following question: What steps must be taken by NATO before and during the Vilnius NATO Summit 2023 to ensure that deterrence (and defense) on NATO’s Eastern flank is effective?

The Conformity and Applicability of the 2023 Education Vision: An Analysis Based on Educators' Views

The Conformity and Applicability of the 2023 Education Vision: An Analysis Based on Educators' Views

Author(s): Munube Yilmaz,İbrahim Hakan Karataş / Language(s): English / Issue: 2/2022

Keywords: Academicians; 2023 VB; 2023 Education Vision; school administrators; teachers;

This study aims to examine the perceptions of principles, assistant principals, teachers, and academicians on the applicability of the policies included in the 2023 Education Vision Blueprint (VB) published by the Ministry of National Education (MEB) to improve the quality of education. Conducting phenomenological method as one of the qualitative research designs, the participants of the study consists of 68 principals, 70 assistant principals, 112 teachers and 13 academicians working in schools affiliated to the Ministry of National Education and the universities. Data were collected through the 2023 Vision Blueprint Evaluation Questionnaire developed by educational experts. Content analysis was used to evaluate the qualitative data and the and descriptive statistics were used to interpret the quantitative data. The results of the research show that most practitioners and academicians read 2023 VB but they did not attend any meeting related to the VB. Practitioners consisting of principals, assistant principals and teachers believe that VB meets needs of today's education system while academicians are more likely to have negative opinions on this subject. The study concluded that the perception of the participants regarding the implementation of 2023 VB as planned is low excepts for assistants and assistant principles. By comparing perceptions and views of school administrators, teachers, and academicians, this research will make important contributions to the current literature on 2023 VB to develop and implement effective educational policies.

Updates on the Taxation of Lease Income in 2023

Noutăți privind impozitarea veniturilor din chirii în anul 2023

Author(s): Lucian Cernuşca / Language(s): English,Romanian / Issue: 3/2023

Keywords: Government Ordinance No. 16/2022; lease contract; form 168; declarative obligations; single return;

This article discusses the amendments made by Government Ordinance No. 16/2022 as regards the mechanism of taxation of income from the disposal of the use of assets, other than those from the lease or from rental for tourist purposes of the rooms located in privately owned dwellings. Thus, starting with the revenue for 2023, the 10% income tax rate is applied to the gross income, representing the taxable income, the flat rate expenses/the deduction of 40% used when setting the annual taxable income being eliminated. Another update refers to the reduction of the limit from which the health contribution is paid for the income obtained from the disposal of the use of assets to six national minimum gross wages, compared to 12 wages, as it was before this year. It is also mandatory to register the lease contracts with the competent fiscal authority reporting to ANAF no later than 30 days after the conclusion/occurrence of its amendment, obligation which had been waived in 2018. Their registration procedure is carried out in accordance with Order of the President of the National Agency for Fiscal Administration No. 2031/2022. In the case of the ongoing lease contracts on the 1st of January 2023, their registration with the competent fiscal authority and the changes occurred shall be made within 90 days from the date on which the obligation of their registration has occurred. The obligations of taxpayers who obtain income from the disposal of the use of assets from the execution of maximum five lease contracts are set by self-taxation within the single return.

„Revue de Droit Immobilier”, no. 1 – Janvier, Editions Dalloz, Paris, 2023

„Revue de Droit Immobilier”, no. 1 – Janvier, Editions Dalloz, Paris, 2023

Author(s): Andrei Dutu-Buzura / Language(s): Romanian / Issue: 1/2023

Keywords: Real estate law; review;

Review of: „Revue de Droit Immobilier”, no. 1 – Janvier, Editions Dalloz, Paris

In Memoriam: Prof. dr. sc. Dževdeta Ajanović (1943 – 2023)

In Memoriam: Prof. dr. sc. Dževdeta Ajanović (1943 – 2023)

Author(s): Edina Vejo,Izet Pehlić / Language(s): Bosnian / Issue: 92/2022

Keywords: in memoriam; Dževdeta Ajanović; obituary; academic life;

Year 1993, the beginning of the work of the Islamic Pedagogical Academy in Zenica, the first meeting with Prof. Ajanović. It was that a time of personal confusion, great pain and unquestionable communitarian identification with Bosnia and the Bosnian language Muslims. We were the professor's assistants, we studied the first steps of the academic journey from prof. Ajanović. Beige arrogance, without highlighting the difference in our academics titles, prof. Dževdeta shaped our beginnings patiently, gently and with trust. If we gave later to his assistants, at least the essence of the essential human, that is from prof. Ajanović, she taught us that.

Conference Report “Shakespeare Politically In/correct” 23rd April 2023, Gdańsk

Conference Report “Shakespeare Politically In/correct” 23rd April 2023, Gdańsk

Author(s): Anna Wołosz-Sosnowska / Language(s): English / Issue: 1/2023

Book review: Vladimir Sabourín. Studies. 2023

За книгата: Владимир Сабоурин. Студии. 2023, 750 с., ISBN: 9786199178348.

Author(s): Maria Endreva / Language(s): Bulgarian / Issue: 1/2023

Book review: Vladimir Sabourín. Studies. 2023

In Memory of Dmytro Pavlychko (28 Sep 1929 – 29 Jan 2023)

Пам’яті Дмитра Павличка (28. 09. 1929 – 29. 01. 2023)

Author(s): Tamara Senina / Language(s): Ukrainian / Issue: 10/2023

Keywords: Dmytro Pavlychko; Ukrainian poet;

In memoriam: Dmytro Pavlychko (28 Sep 1929 – 29 Jan 2023)

Dmytro Pawłyczko (28 IX 1929–29 I 2023)

Dmytro Pawłyczko (28 IX 1929–29 I 2023)

Author(s): Teresa Chynczewska-Hennel / Language(s): Ukrainian / Issue: 10/2023

Keywords: Dmytro Pawłyczko; Ukrainian poet;

In memoriam: Dmytro Pawłyczko (28 IX 1929–29 I 2023)

CyberCon Romania 2023 Conference – Welcome Message

CyberCon Romania 2023 Conference – Welcome Message

Author(s): Ioan BACIVAROV / Language(s): English / Issue: 1/2023

Keywords: Cybercon; cybersecurity; conference;

The conference CyberCon Romania 2023 aims to raise the level of awareness, embodies the cybersecurity culture, and share best practices in fighting cybercrime. We hope that the CyberCon Romania 2023 Conference will be a both stimulating and enjoyable forum in which to share current results and trends in cybersecurity.

RAISA Organized CyberCon Romania 2023 International Conference on Cybersecurity

RAISA Organized CyberCon Romania 2023 International Conference on Cybersecurity

Author(s): Ioan-Cosmin MIHAI / Language(s): English / Issue: 1/2023

Keywords: Cybercon; cybersecurity; conference;

CyberCon Romania represents one of the initiatives developed within the partnership between the U.S. Embassy in Romania and the Romanian Association for Information Security Assurance (RAISA) that obtained the Cyber Outstanding Security Performance Award (Cyber OSPA) 2022 in the Outstanding Cyber Security Partnership category.