In Norse cosmology, Niflheim or Niflheimr is a location in which sometimes overlaps with the notions of Niflhel and Hel. The name Niflheimr appears only in two extant sources: Gylfaginning and the much-debated Hrafnagaldr Óðins. Niflheim was a realm of primordial ice and cold, with the frozen rivers of Élivágar and the well of Hvergelmir, from which come all the rivers. According to Gylfaginning, Niflheim was the second of the two primordial realms to emanate out of Ginnungagap, the other one being Muspelheim, the realm of fire. Between these two realms of cold and heat, creation began when its waters mixed with the heat of Muspelheim to form a "creating steam", it became the abode of Hel, a goddess daughter of Loki, the afterlife for her subjects, those who did not die a heroic or notable death. Nifl is a cognate to the Old English nifol, Dutch nevel, Old High German nebul and Ancient Greek νεφέλη, nεˈfε.li. In Gylfaginning by Snorri Sturluson, the king of ancient Scandinavia, receives an education in Norse mythology from Odin in the guise of three men.

Gylfi learns from Odin that Niflheimr was the first world to be created after Muspelheim: It was many ages before the earth was shaped that the Mist-World was made. Odin further tells Gylfi that it was when the ice from Niflheimr met the flames from Muspelheimr that creation began and Ymir was formed: Just as cold arose out of Niflheim, all terrible things, so all that looked toward Múspellheim became hot and glowing, and that man is named Ymir. In relation to the world tree Yggdrasill, Jafnhárr tells Gylfi that Jötunheimr is located under the second root, where Ginnungagap once was: The Ash is greatest of all trees and best: its limbs spread out over all the world and stand above heaven. Three roots of the tree uphold it and stand exceeding broad: one is among the Æsir. Gylfi is furthermore informed that when Loki had engendered Hel, she was cast into Niflheimr by Odin: Hel he cast into Niflheim, gave to her power over nine worlds, to apportion all abodes among those that were sent to her: that is, men dead of sickness or of old age.

She has great possessions there. Hel thus became the mistress of the world of those old age; this is the only instance in which Hel are equated. However, there is some confusion in the different versions of the manuscript, with some of them saying Niflheim where others say Niflhel, thus in the passage about the last destination of the jötunn, killed by Thor after he had built Asgard: Now that the Æsir saw that the hill-giant was come thither, they did not regard their oaths reverently, but called on Thor, who came as quickly. And straightway the hammer Mjöllnir was raised aloft. Nay, he denied him dwelling in Jötunheim, struck but the one first blow, so that his skull was burst into small crumbs, sent him down below under Niflhel. In Hrafnagaldr Óðins, there is a brief mention of Niflheimr as a location in the North, towards which the sun chased the night as it rose: Æsir Aurgelmir Ginnungagap Gjöll Hel Hvergelmir Níðhöggr Niflhel Rime-Giants List of Germanic deities

Taxation in Indonesia

Taxation in Indonesia includes income tax and value added tax. Indonesian taxation is based on Article 23A of UUD 1945, where tax is an enforceable contribution exposed on all Indonesian citizens, foreign nationals and residents who have resided for 183 cumulative days within a twelve-month period or are present for at least one day with intent to remain. If one is present less than 120 days no tax is owed except on Indonesia source income; some tax treaties may supersede this or defer to the Indonesia presence test for the year in question. Tax treaties deal with taxation of foreign source income for services rendered in Indonesia which are taxed if performed for 120+ days though one may not be a tax resident. Indonesia has a stratification of taxation including Income Tax, Local Tax and Central Government Tax; the relevant fundamental taxation laws of Indonesia include: General Provisions and Taxation Procedures Law "Undang-undang Ketentuan Umum dan Tatacara Perpajakan/UU KUP" Law No. 6/1983, amended by Law no.16/2009.

17/2000. 8/1983,amended I by Law No. 11/2000, amended II by Law No. 18/2004, Last amended by Law No. 42/2009. 12/1985 amended by Law No. 12/1994. 19/1997, amended by Law No. 19/2000. 21/1997 amended by Law No. 20/2000. 14/2002. Local Tax and user Charges Law in short, Law Number 28 of 2009. Indonesian Taxation law provides the following definitions to clarify whom is obligated to pay tax: Individuals or statutory bodies which meet relevant criteria stipulated, including certain tax collectors or withholders. Statutory bodies are defined by Indonesian Taxation Law as groups of persons and/or capital which constitutes a unit; these are more defined as such entities undertaking or not undertaking businesses, covering limited liability companies, limited partnership companies, other companies, state or regional administration-owned companies in whatever names and forms, joint companies, pension funds, groups, mass organisations and political organisations or organisations of the same type, permanent establishments and other forms of statutory bodies.

Companies and entrepreneurs are defined in the context of Indonesian Taxation Law as those in their business activities or works/jobs produce goods, import goods, export goods, undertake trading businesses, utilize goods, provide or utilize services from regions outside the customs area. Companies are subject to Value-Added Tax, pursuant to Law of 1984 and all amendments, excluding the few small-scale businesses whose criteria are stipulated by the Minister of Finance; the Indonesian Tax Period is defined as one calendar month or other periods stipulated by a decision of the Minister of Finance at the maximum of 3 calendar months. Tax Year shall be the period of 1 calendar year unless taxpayers use accounting years different from the calendar year. Indonesian Taxpayers must submit a Tax Return form which details and reports the calculation of tax payment owed by them. Tax Returns may cover a tax year. Tax Payments shall be letters used by taxpayers to pay or remit tax due to the state cash through Post Offices and/or state- or regional administration-owned banks or other payment point appointed by the Minister of Finance.

The penalties for Tax Evasion and Avoidance are strict in Indonesia. For Underpaid-Tax, Additional Underpaid-Tax, Overpaid-Tax and Nil-Tax Assessments- which may be received by the debtor in the form of letters and administrative sanctions. Tax Credits for over-taxation or overpayment is withheld until the subsequent year- as payouts are not issued within the same financial year. Independent works/jobs shall be jobs executed by individuals having special expertise in a bid to earn income not bound by certain working relations. Appeals against the Directorate General of Taxes may be arbitrated via the Court of Appeals at taxpayer expense. Indonesia has a series of progressive sliding rate taxes for all categories. Furthermore, as a developing nation, much economic activity is done at the'cottage' level where sales and services taxation are tax exempt. Indonesia's taxations system recognises the economic reality of the majority poorer citizens and the poor are exempt from any taxation; the underlying ethic of "gotong-royong"- "neighbourly help" is applied where the more fortunate wealthier are enforced to meet their moral obligation of a heavier burden of tax- regardless of arbitrary arguments to its fairness.

The tax-free poverty threshold for Indonesian income earners is dependent on regions as there exists some disparity between the purchasing power of the Rupiah between regions and intra-regionally between larger urban cities and smaller ones. The Capital, Jakarta is considered the most expensive city in term of all goods and wage

David Stanley Jacubanis

David Stanley Jacubanis, surname sometimes spelled Jacobanis, was a Russian-American criminal and former member of the FBI's Ten Most Wanted list. Born in Baku, Jacubanis was a drifter whose criminal career spanned thirty-seven years with convictions including breaking and entering, auto theft, armed robbery and carrying a gun without a license. Considered an escape risk by several prisons where he would be imprisoned, among them Alcatraz, Jacubanis was described by federal agents as "a man without a country". In 1962, shortly after being paroled, Jacubanis robbed $6,004 from a bank in Dedham, Massachusetts on March 27, 1962; because the bank was not insured by the federal government, thus remaining under jurisdiction of state officials, federal authorities issued arrest warrants for Jacubanis with unlawful flight to avoid prosecution and violation of his parole. After a second robbery in North Smithfield, Rhode Island on April 5, Jacubanis faced additional federal charges and was placed as the 171st fugitive on the FBI's Ten Most Wanted List on November 21.

After eight days, Jacubanis was captured in Arlington, Vermont where he was taken back to Massachusetts for trial and eventual conviction. List of fugitives from justice who disappeared Newton, Michael. Encyclopedia of Robbers and Capers. New York: Facts On File Inc. 2002. David Stanley Jacubanis' profile at Find-A-Grave