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Avoin taiteiden kohtauspaikka, rohkeiden uudistajien ja perinteen taitajien kriittinen yliopistoyhteisö. Muodostamme ainutlaatuisen ympäristön taiteilijana…

Zimbra provides open source server and client software for messaging and collaboration. To find out more visit https://www.zimbra.com.

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Avoin taiteiden kohtauspaikka, rohkeiden uudistajien ja perinteen taitajien kriittinen yliopistoyhteisö. Muodostamme ainutlaatuisen ympäristön taiteilijana…

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Arti & Pengertian Webmail. Apa arti dari Webmail? Anda menemukan 4 arti dari kata Webmail. Anda juga dapat memasukkan sendiri definisi dari Webmail …

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car* student*le prenotazioni si apriranno da lunedì 6 fino a mercoledì 15 febbraio 2023.Lo spostamento delle prenotazioni esami è dovuta alla proroga della …

A Legal Theory for Autonomous Artificial Agents

A Legal Theory for Autonomous Artificial Agents – Samir Chopra, Laurence F. White – Google-kirjat

“An extraordinarily good synthesis from an amazing range of philosophical, legal, and technological sources . . . the book will appeal to legal academics and students, lawyers involved in e-commerce and cyberspace legal issues, technologists, moral philosophers, and intelligent lay readers interested in high tech issues, privacy, [and] robotics.” —Kevin Ashley, University of Pittsburgh School of Law As corporations and government agencies replace human employees with online customer service and automated phone systems, we become accustomed to doing business with nonhuman agents. If artificial intelligence (AI) technology advances as today’s leading researchers predict, these agents may soon function with such limited human input that they appear to act independently. When they achieve that level of autonomy, what legal status should they have? Samir Chopra and Laurence F. White present a carefully reasoned discussion of how existing philosophy and legal theory can accommodate increasingly sophisticated AI technology. Arguing for the legal personhood of an artificial agent, the authors discuss what it means to say it has “knowledge” and the ability to make a decision. They consider key questions such as who must take responsibility for an agent’s actions, whom the agent serves, and whether it could face a conflict of interest.

Tax Reform in Uganda: A Case Study of the Reform of Direct …

Tax Reform in Uganda: A Case Study of the Reform of Direct Taxation of … – Dorothy Kwagala-Igaga – Google-kirjat

In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system.The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.

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