The Discrimination Under the Principle of National Treatment Under the GATT and the GATS: De Facto or De Jure Discrimination

Both the GATT and the GATS provisions have the same points of view on defining discrimination as an unequal treatment given to foreign providers compared to treatment given to domestic providers. Discrimination under the national treatment of the GATT and the GATS is considered as a practice that prevents foreign providers from enjoying all comfortable facilities that are given to domestic providers. Non-discriminatory application in both provisions might also be interpreted in the market access issue. Moreover, it is not considered as discrimination of national treatment of both provisions if it concerns on laws, regulations, or requirement regulating the procurement by government agencies. Both provisions use likeness and treatment no less favourable test in order to determine wheter or not there is a discrimination against foreign products or services or services suppliers. There are several distinctions of discriminations between the principle of national treatment under the GATT and the GATS. The discrimination under the principle of national treatment of the GATT has general application to all trade in goods. On the other hand, the discrimination under national treatment obligation for trade in services under the GATS only applies if commitments have been scheduled. It can be concluded that the discrimination of national treatment under the GATT and the GATS seems to be de facto discrimination because both provisions do not provide the sufficient measures in order to find a violation. It results from; the GATS national treatment is derived from traditional concepts of the GATT that the application of the national treatment of the GATT is adduced by the GATS

Tuhan dalam Kepercayaan Manusia Modern (Mengungkap Relasi Primordial antara Tuhan dan Manusia)

God, is one of the most important parts of a person's religious life. Godless means human nature as human beings have been violated. For every mankind that God is transcendent unity so belief in God itself occupies a primordial position in the level of one's faith. However, the current conception of the existence of the primordial relationship between humans and God that has been replaced by the new idols that materialism, capitalism, and other isms. Which is then set aside God in concrete reality, this is in line with what is perceived by Karl Marx about God itself. And how he position God in someone's life and someone's religious life about importance of God in life. So, in the belief of modern humans, religion is only seen as something that only has a purpose for life in the hereafter, but not in this world

The Growth of General Election as an Implementation of Democracy and Constitution in Indonesia since Parliamentary Democracy Era until Reformation Era

The objectives of this research are (first) to know General election growth as an implementation of democracy in Indonesia specially as an empirical description of General Election since Parliamentary Era until Reformation Era and as an assessment to know whether General election that was executed was democratic or not. This assessment used many indicators as General election order, General election organizer, General election contestant competition, freedom of elector, and controlling of General election. Second, to know the position of General election as Constitution implementation in Indonesia specially from the aspect of General election growth in Constitution and also General election law and causal factor of changing General election law in every General election that is implemented in Indonesia. Third, to give solution in order to make General election perfect in Indonesia governance system. This research use research method consist of normative law research that having descriptive character by using law approach, political approach, historical approach and comparability approach. Data in this research are secondary data with library research as an instrument. The technique to analyse data use qualitative method through categorize problems based on problems that is researched by taking conclusion based on logical idea. The result of this research indicate that General election is fluctuative. The General Election in the Parliamentary Democracy Era is democratic, The General election in Guided Democracy Era is not implementated, The General Election in New Order Era is undemocratic and The General election in Reformation Era is democratic. The growth of General election as Constitution implementation in Indonesia experiences a significant growth since Constitution of 1945, Constitution of 1949, Constitution of 1950 until amandement Constitution (reformation era). In General election law there are items that need to be defended, to be vanished and to be corrected. The basic reasons of changing General election law consist of law aspect, political aspect and sociological aspect. Small part of solution General election in governance system for Indonesian future (postscriptum) are necessity in improvement of General election democratization, necessity in repairing of General election in Constitution and General election law. Keyword: General election, constitution and democrac

Capacity and Bureaucratic Culture in Accessibility of Public Information Based on E-Government in Sidoarjo-Indonesia

Informasi (public) merupakan salah satu kebutuhan yang dibutuhkan baik sebagai individu maupun organisasi. Semakin tinggikebutuhan informasi dapat mempengaruhi semakin tinggi pencarian informasi. Pentingnya informasi (publik) untukOrang atau organisasi terkait dengan keinginan untuk memenuhi kebutuhan mereka. Tingkat kebutuhan informasi memiliki nilai tambah untukSetiap individu atau organisasi juga berbeda. Kebutuhan informasi individu bisa meningkatkan pengetahuan atauwawasan, meningkatkan pemahaman, mengurangi situasi kecemasan dan ketidakpastian, serta meningkatkan kemampuan mereka.Sementara untuk organisasi, informasi memiliki nilai tambah untuk menentukan strategi dan adopsikebijakan / keputusan yang terkait dengan pengembangan kelembagaan atau lingkungan

SISTEM INFORMASI AKUNTANSI DALAM TRANSAKSI PENJUALAN ON-LINE SHOPPING MELALUI MEDIA INTERNET (STUDI KASUS PADA PERUSAHAAN THE SPORTS AUTHORITY)

This research is a case study on sports products sales company of The Sports Authority with the title "Accounting Information Systems in Sales Transactions On-Line Shopping via the Internet Media Companies The Sports Authority". The purpose of this study was to find out how to design a document flow chart of sales accounting system on-line shopping which is paid by credit card, and how the effectiveness of the role and benefits of accounting information system is implemented, in order to help ensure the security of the transaction. In this study, the authors used a qualitative approach with case study method. Reasons for the use of qualitative approaches: the study is only done on an object, so it can not be considered a sample of a population; conclusions generated can not be generalized, because only done on one object, and the study was not intended to test the hypothesis. In this research, using qualitative descriptive analysis that is, through the descriptions that assist in the reveal on matters relating to the benefits of accounting information systems in helping to provide security protection to the sales transaction on-line shopping via the Internet by dotcom companies, which analyzes the design flow chart (flowchart) documents on-line sales system of shopping that is focused solely on on-line transactions take place, parties involved in it, until the moment where products purchased are sent to consumers. No different from traditional sales, sales on-line shopping are also part of the revenue cycle that requires various components to support the security and convenience in transaction. The role of accounting information system in this security problem can be analyzed from how the structure of organizations involved in the transaction process on-line shopping, how it looks (lay out) on the screen, how the mechanism of the transaction process, and finally how the flow chart document. Based on the above analysis and discussion that has been stated in the previous chapter, it can be concluded that the application of accounting information system in selling on-line shopping was quite helpful to provide transaction security protection. Design accounting system implemented by the company is devoted to the effort to control and document security to the flow of and access to computer data is not manipulated by people in companies that do not have the authority. While the crucial protection sales on-line shopping the security of credit cards, which became the beginning of the continuation or not the transaction process, has been carried out by a trusted and experienced specialists from outside the company. Based on the information outlined, I can advise that the best application of services in domestic sales only quite effective in narrowing the operating room of the hijackers credit card. Wor

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN MEMBAYAR PAJAK DAN KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (STUDI EMPIRIS PADA KOPERASI DI KOTA BANDA ACEH)

ABSTRAKTujuan penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh pemahaman peraturan perpajakan,kesadaran membayar pajak dan kualitas pelayanan terhadap kepatuhan wajib pajak badan baik secara simultan maupun secara parsial.Sampel yang dijadikan dalam penelitian ini sebanyak 161 koperasi.Sumber data dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner ke responden penelitian. Metode yang digunakan adalah analisis regresi berganda.Hasil penelitian menunjukkan pemahaman peraturan perpajakan, kesadaran membayar pajak dan kualitas pelayanan perpajakan secara simultan berpengaruh terhadap kepatuhan wajib pajak. pemahaman peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak. Kesadaran membayar pajak berpengaruh terhadap kepatuhan wajib pajak. Kualitas pelayanan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak.Kata kunci: pemahaman, kesadaran, kualitas pelayanan dan kepatuha

Konsep Ideal Pendidikan Islam sebagai Relasi Primordial Manusia dengan Tuhan

Education is an urgent thing for human life. For that education has a primary position in human life. But in the context of education is perceived as a tool to gain wealth and power. His soul and heart were filled with worldly hopes. The existence of existing education no longer leads man to discover who his Lord is, but  directed at the gods that are material (new idols). Therefore, Islamic education should be understood as one of the right concepts to restore human relations with God. The concept of Islamic education is an appropriate means to restore humans to their primordial relation with God. The concept of Islamic education in line with national education as set forth in the 1945 Constitution and the National Education System Law no. 20 year 2003. Is an education system that comes from a single paradigm that is the concept of Oneness of God. Islamic education introduces "Tauhid", the philosophy of the state also embraces the concept of monotheism in the first principle of Belief in the One Supreme. From this single paradigm can then be drawn the conclusion that Islamic education is the only concept of education that can restore man to God