bluuebunny/crossref_metadata_2025 huggingface dataset:
The Vodafone Tax Journey
Authors: Malik G. , Jain A. (Ashish)
Published: December 2023

The authors describe the Vodafone controversy in India, which involves the indirect transfer of an Indian company. The key principles enunciated in the landmark decision of the Supreme Court such as the difference between tax avoidance and tax evasion, the India-Mauritius tax treaty, lifting of the corporate veil, the need for judicial reforms and so on, as well as the impact of the decision are also analysed.
Amendments to the VAT Systems of EU Member States on 1 January 2015 – Update
Authors: Annacondia F.
Published: December 2023

In this article, the editor gives an overview of the state of affairs, at the beginning of January 2015, of the transposition process of the rules that must have entered into force on 1 January 2015 in the individual Member States.
Recent Amendments to EU, Luxembourg and US Tax Laws, and Their Implications for US Holding and Financing Branch Structures
Authors: Lebas E.
Published: December 2023

This article considers the European Commission’s McDonald’s State aid investigation and why it was dropped. The article also examines recent Luxembourg tax law changes together with proposed US tax provisions to assess the potential effect on US holding and financing branch structures based in Luxembourg.
Real Estate Investment and the France-Luxembourg Income and Capital Tax Treaty (1958): The End of an Era?
Authors: Saïac J.
Published: December 2023

The Protocol (2014) to the France-Luxembourg Income and Capital Tax Treaty (1958) provides for the taxation of real estate income and capital gains in the state where the property is located, whether held, directly or indirectly, by an individual or a corporation, thereby blocking a well-known tax loophole.
Proposed Revision of OECD Transfer Pricing Guidelines: The Importance of Facts and Circumstances
Authors: Oosterhoff D.
Published: December 2023

On 9 September 2009, the OECD released for public comments a proposed revision of the Chapters I through III of the OECD Transfer Pricing Guidelines. This article provides a summary of the most important proposed changes, the relevance for practice and alternative considerations in a number of areas.
European Court of Justice Ruling in Wheels: The Exemption for Management of Special Investment Funds
Authors: Zutt J. , Breimer B.
Published: December 2023

In the Wheels case, the European Court of Justice held that the VAT exemption for the management of a special investment fund is not applicable to management services provided to a UK pension fund. The Court ruled that a UK-based defined benefit pension fund does not qualify as a special investment fund. In some EU countries this decision may have a significant impact for the asset management industry as management of a pension fund was regarded as a service which could benefit from the exemption. The Wheels case may also put application of the exemption under pressure for other funds.
Intra-Firm Transactions – What if Member States Subjected Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?
Authors: Wilde M.F. de
Published: December 2023

In this article, the author examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption from the perspective of how such an approach would affect the cross-border taxation of intra-firm transactions.
The Swiss Tax Ruling Procedure: Conceptual Background and Concrete Application
Authors: Obrist T. , Hongler P.
Published: December 2023

Over the course of two articles, the authors examine the Swiss ruling procedure. The first article examines the conceptual background of the procedure from a domestic law perspective. The second article analyses whether or not a ruling, or information provided in the course of a ruling, confirmed by a Swiss tax administration, can be the object of an exchange of information request. The second article will be published in the October 2012 issue of European Taxation.
Tax Measures Introduced to Support the Economy through the COVID-19 Pandemic: The Critical Role of Tax Advisers in Navigating the Benefits
Authors: Schwab H.
Published: December 2023

In this note, the author outlines the details of Germany’s stimulus package approved on 29 June 2020, which is the largest in history. He also looks at the unique role that has been given to tax advisers in the legislation to ensure that the requirements for claiming benefits have been met.
Valuation of Business Restructurings in Germany – Part II: Economic Life of Intangible Assets
Authors: Riedl A. , Stechmann T.
Published: December 2023

For multinational enterprises having to conduct business restructurings in Germany, the existing regulations and guidance are causing problems, including high exit charges and the risk of double taxation. One major aspect in that regard is that the German tax legislation assumes an indefinite time frame of capitalization for the valuation of business restructurings, unless reasons can be provided for a definite useful life. Empirical evidence shows that there are prudent reasons why the assumption of an indefinite capitalization period for the valuation of a transfer package, especially for whole business units, is questionable. In Part I of this short series of articles, the authors have come to the conclusion that in case of business restructurings, it seems appropriate to assume that the lifetime of a company is limited. The indefinite time frame of capitalization for the valuation of business restructurings which is codified by German tax legislation thus leads to overvaluations and non-arm’s length transfer pricing, which is detrimental to the affected multinational enterprises. This second part of the series focuses on the role of intangible assets with regard to business restructurings and addresses the question of whether an indefinite capitalization period for intellectual property also leads to overvaluations and non-arm’s length transfer prices.
Germany Excludes Travel Services Provided by Non-EU Companies from the Tour Operator Margin Scheme
Authors: Grambeck H-M.
Published: December 2023

As a consequence of a very important ECJ ruling, Germany has extended the application of the Tour Operator Margin Scheme to B2B activities and – with regard to the calculation of the margin VAT – replaced the global margin by a single margin approach. Surprisingly, this major change comes along with an explicit exclusion of non-EU providers of travel services from the scheme. This puts competitive pressure on German resident travel agents as well as administrative pressure on non-EU travel agents, which now may have an obligation to VAT register in Germany.
Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 2
Authors: Nikolakakis A. , Austry S. , Avery Jones J. , Baker P. , Blessing P. , Danon R. , Goradia S. , Hattingh J. , Inoue K. , Lüdicke J. (Jürgen) , Maisto G. , Miyatake T. , Raad C. van , Vann R. , Wiman B.
Published: December 2023

Part 2 of this article concludes the authors' examination of the OECD’s proposals regarding fiscally transparent entities and the provisions of the Multilateral Instrument based on experience in considering and working with similar measures in existing treaties, including a consideration of the relevant interpretive and technical questions, and policy issues.
Digital Services Tax: A Critical Analysis and Comparison with the VAT System
Authors: Lamensch M.
Published: December 2023

In March 2018, the European Commission tabled a proposal for the adoption of a “digital service tax” (DST) on selected revenue streams of digital giants. The objective of the DST is to compensate, in the short term, for the low level of corporate taxation of these companies in the European Union and thereby address the pressing demand for more tax fairness and justice emerging from civil society. The DST is presented as an indirect tax on turnover and is often compared to a value added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the EU harmonized VAT and the proposed DST. Further, the author challenges the idea that the DST would effectively be an indirect tax and, most importantly, that it would effectively increase tax fairness in the European Union.
Thin capitalization rules : how to avoid their application and improve
the financial capacities of a company or group
Authors: Marciniak-Granotier S.
Published: December 2023

The economic slowdown and the ongoing uncertainty in the capital
markets have affected all companies not only in their capital structure, but
also in their financing and investment decisions. The recourse to appropriate
tax planning has become one of the alternative solutions and key elements for
corporate management to soften the effect of volatility on the company's
results. This article considers the thin capitalization rules currently
applicable in France, and suggests possible ways to improve the financial
capacity of a company or group.
The Concept of Debt-Claim as the Key Distinguishing Factor between Dividend and Interest Income in the OECD Model
Authors: Lopes Dias V.S. G.
Published: December 2023

This article thoroughly examines the dividend and interest provisions in Model Conventions as they apply to characterize income from cross-border instruments, considering cases of overlap and thin capitalization.
Trusts and the Fundamental Freedoms – The Exit Tax Regime in Trustees of the P Panayi (Case C-646/15)
Authors: Szczepański J.
Published: December 2023

In Trustees of the P Panayi Accumulation & Maintenance Settlements (Case C-646/15), the ECJ was confronted with the issue of whether or not a trust can claim the protection of the fundamental freedoms in the internal market. The underlying problem related to the compatibility of the UK exit tax regime with the fundamental freedoms. The ECJ confirmed its position that exit taxes are allowed in the internal market, but their immediate collection is disproportionate. The case, however, raises a number of issues regarding the scope of the freedom of establishment and the relationship between this case and previous ECJ case law, which this article addresses.
Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Borne
by a Permanent Establishment”
Authors: Dziurdź K.
Published: December 2023

Article 15(2) of the OECD Model is important in taxing employment
income in regard to a short-term assignment of employees and the hiring-out of
labour. This article examines the object and purpose of the 183-day rule, when
the remuneration is paid by, or on behalf of, an employer and when borne by a
permanent establishment.
Pricing Intercompany Financial Transactions: Loans, Guarantees and Cash-Pooling Arrangements
Authors: Sulejmani A.
Published: December 2023

This article analyses the OECD discussion draft on financial transactions dealing with the application of the arm’s length principle to financial transactions. In this respect, the article describes how to accurately delineate financial transactions, such as intercompany loans, guarantees and cash-pooling arrangements, and provides an overview of how to price these financial transactions in accordance with the arm’s length principle.
Substance Requirements for Entities Located in a Harmful Tax Jurisdiction under CFC Rules and the EU Freedom of Establishment
Authors: Smit D.S.
Published: December 2023

The author considers the minimum level of substance EU Member States may require in light of the freedom of establishment when designing and applying CFC rules, as well as the extent to which CFC rules may be justified by the mere fact that the foreign controlled company benefits from a harmful tax regime in the country where it is located.
Tax Treaty Case Law News
Authors: Arnold B.J.
Published: December 2023

Brian Arnold, in this Tax Treaty Case Law News, reviews three recent
tax cases involving decisions regarding assistance in the collection of tax,
the exclusion of international shipping profits from a tax treaty and residence
given by, respectively, UK, Indian and Canadian courts.
Commission
Authors: Valério C.
Published: December 2023

This overview highlights the Commission’s (i) public consultation report on the BEFIT initiative, (ii) closing of the infringement procedure against France regarding the Rules on Personal Care Services and Help At Home, (iii) call for Spain to transpose the excise duty rules regarding small and artisan alcohol producers; (iv) closing of the infringement procedure against Lithuania related to disproportionate anti-abuse rules applicable to SMEs, (v) closing of the infringement procedure against Cyprus regarding its lack of transposition of the VAT e-commerce directives; (vi) closing of the infringement procedure against Poland on the excise duty exemption for alcohol used for medicinal products; (vii) closing of the infringement proceedings against Austria, Belgium, Greece, Portugal and Spain due to not implementing the VAT and excise duty exemptions for defence activities; (viii) closing of the infringement procedure against Cyprus regarding the “buy and donate” VAT exemption and COVID-19 supplies; (ix) approval of the Danish Export and Investment Fund and aid, including corporate income tax exemptions.
The New Administrative Decree regarding the German Reorganization Tax Act
Authors: Eckl P.
Published: December 2023

On 2 May 2011, the German Federal Ministry of Finance published the official draft of an administrative decree that clarifies uncertainties regarding the Reorganization Tax Act, which implements the EU Merger Directive into German law. The following article analyses central aspects of this draft, which comprises 177 pages, and highlights the new rules for certain merger, spin-off and contribution constellations.
Corporate Income Tax Act Changes
Authors: Tzenova L.
Published: December 2023

This note summarizes recent amendments to the Bulgarian Corporate Income Tax Act (CITA) that entered into force on 1 January 2016 and that are aimed at harmonizing domestic tax legislation with EU directives in the area of direct taxation and EU State aid rules.
The Principle of Territoriality and Corporate Income Taxation – Part 1
Authors: Becker A.
Published: December 2023

The author, in Part 1 of this article, considers the principle of territoriality with regard to corporate income taxation and specifically whether this principle is followed in practice by countries.
2020 Documenting Transfer Pricing under Pandemic Circumstances
Authors: Baumgartner B. (Brigitte)
Published: December 2023

The author addresses the COVID-19 transfer pricing challenges, covering the steps for analysing transfer pricing implementation, documentation processes and adjustments in 2020. The present article is based on the OECD Guidance on the transfer pricing implications of the COVID-19 pandemic and the OECD Transfer Pricing Guidelines 2017.
Recent Individual Tax Amendments
Authors: Popa O.
Published: December 2023

A number of amendments have been introduced, which are generally
effective from 1 July 2010, to the individual tax system, including measures
regarding income from independent activities, investment (interest and capital
gains), employment and gambling, as well as provisions in respect of the
taxation of non-residents. In this note, the author examines the amendments and
comments on their impact on the overall tax burden of individuals.
Understanding How Trusts Are Analysed in Spain: A Comment from a Spanish Legislative Perspective
Authors: Carreño F.
Published: December 2023

This article comments on how Spanish legislation approaches, from a legal point of view, the relationships inherent to a trust including an analysis of the use of fiduciary agreements under Spanish law as a potential ground for interpreting and accepting trusts and a review of existing administrative doctrine on the tax consequences of the use of trusts in Spain.
Agency Permanent Establishments
Authors: Andresen S.G. , Furuseth E.
Published: December 2023

Part of the Comparative Survey. The French Supreme Administrative
Court recently decided in the
Zimmer
case that
a French subsidiary of a foreign parent company, which operated in France under
French law as a commissionaire, did not constitute a taxable French permanent
establishment in France of the foreign company. The case has been explained in
"
Zimmer
Case: The Issue of the
Deemed Existence of a Permanent Establishment Based on Status as a
Commissionaire" by Mr Pierre-Jean Douvier and Ms Xenia Lordkipanidze
(17 International Transfer Pricing Journal 4, 2010).
Country report about this issue on Norway.
Transfer Pricing Documentation Requirements
Authors: Ciran T. , Blažejová Z.
Published: December 2023

With effect from 1 January 2009, guidelines issued by the Slovak Ministry of Finance impose transfer pricing documentation obligations on certain taxpayers. These guidelines are based on the OECD Transfer Pricing Guidelines and the EU Code of Conduct on transfer pricing documentation.
FATCA and Tax Treaties: Does It Really Take Two to Tango?
Authors: Pediaditaki T.
Published: December 2023

Tackling tax avoidance is high on the agenda of states. The latest US
approach to this problem was to enact the Foreign Account Tax Compliance Act
(FATCA), which, in certain respects, overrides its existing tax treaties with
its FATCA partners. In this article, the author provides an overview of the
main FATCA provisions and implementation process, which serves as the basis for
a discussion on the extraterritorial scope of FATCA and its legal implications.
Tax Implications of Three New Financial Reporting Standards Title
Authors: Poh E.H.
Published: December 2023

This article examines the Singaporean corporate income tax implications arising from the recent adoption of three new financial reporting standards; namely, FRS 109 (SFRS(I) 9) Financial Instruments, FRS 115 (SFRS(I) 15) Revenue from Contracts with Customers and FRS 116 (SFRS(I) 16) Leases. Tax planning opportunities and pitfalls are highlighted, and the impact on tax compliance burdens discussed.
Protection of Taxpayer Rights during Tax Audits: Impartiality within the Scope of the Proportionality Principle
Authors: Arık E.
Published: December 2023

In this article, the author reviews various methods employed to ensure impartiality in the tax audit selection process in a number of countries for the purpose of assessing whether the Turkish system for selecting taxpayers for audit is impartial in practice.
Transfer Pricing Changes in Response to the OECD BEPS Project
Authors: Laguerre L. , Moros J.
Published: December 2023

The authors review the current transfer pricing rules in Panama and analyse the impact that the BEPS Project has had there.
Transfer Pricing Round-Up 2014
Authors: Bilaney S.K.
Published: December 2023

The author analyses significant developments in Indian transfer
pricing rules in 2014, including amendments to existing rules; key tax court
rulings; provisions of the Companies Act and provisions enforced by the
Securities Exchange Board of India covering related-party transactions; and the
OECD report, Improving Corporate Governance in India: Related Party
Transactions and Minority Shareholder Protection.
Must a Dual Resident Subsidiary Be Included in a Fiscal Unity on the
Basis of Primary EU Law? The Example of Germany and Comparative Analysis of the
EU and EEA Member States
Authors: Kollruss T.
Published: December 2023

In this article, the author examines whether the exclusion of a dual
resident German subsidiary having its place of effective management in another
EU/EEA Member State from entering a German fiscal unity may infringe primary EU
law.
Tax Indemnities in Mergers and Acquisitions and Other Commercial
Transactions
Authors: Blessing P. H.
Published: December 2023

This article summarizes the discussion at the International Fiscal
Association's 2010 Congress in Seminar G, held on 1 September 2010, regarding
tax indemnities in respect of mergers and acquisitions and other commercial
transactions.
PERANCANGAN SISTEM INFORMASI PEMETAAN PENJUAL TERNAK SAPI DAN KAMBING DI KOTA BOGOR BERBASIS WEBSITE
Authors: Sri Yusrina  , Nova Sukmawati  , Aria Wrdana  , Galih Ario Prayudo  , Daffala Viro Hidayat  , Endang Purnama Giri  , Ahmad Ridha
Published: December 2023

Penelitian ini mengkaji isu-isu pokok terkait pemasaran produk-produk peternakan sapi dan kambing di Kota Bogor. Salah satu permasalahan yang ingin disolusikan adalah masih terbatasnya wilayah pemasaran karena masih kurangnya pemanfaatan sistem informasi oleh peternak. Lebih lanjut tujuan penelitian ini adalah mengembangkan sistem informasi berbasis web untuk pemetaan lokasi penjual ternak sapi dan kambing. Harapannya dengan adanya sistem tersebut dapat meningkatkan aksesibilitas informasi bagi konsumen potensial. Metode penelitian yang digunakan adalah wawancara terstruktur untuk mengumpulkan data dari peternak di Kota Bogor. Langkah-langkah penelitian melibatkan identifikasi masalah, analisis kebutuhan sistem, perancangan sistem dan database, implementasi aplikasi, hingga pengujian sistem. Proses pengembangan sistem mengadopsi metode Agile Development yang memungkinkan fleksibilitas, respons cepat terhadap perubahan, dan kolaborasi dengan user. User pada sistem ini adalah peternak, calon pembeli, dan administrator  pengelola sistem. Hasil dari penelitian adalah berupa sebuah website pemetaan penjual ternak sapi dan kambing yang memungkinkan peternak menginputkan data hewan ternak yang akan dijual secara online, calon pembeli dapat melihat informasi beragam hewan ternak yang ditawarkan, dan administrator dapat mengatur beragam pengelolaan data pendukung pada sistem. Akhirnya sistem ini diharapkan dapat membantu peternak memasarkan ternaknya, meningkatkan efektivitas penjualan, dan memberikan konsumen akses informasi yang akurat. Penelitian ini memberikan kontribusi pada pemanfaatan teknologi informasi dalam pengembangan agribisnis peternakan, khususnya di Kota Bogor.
APLIKASI PENGAJUAN ANGGARAN DENGAN MENGGUNAKAN METODE PROTOTYPE
Authors: Taqa Dara , Mhd Raja Doly Bahari  , Armansyah
Published: December 2023

Transformasi digital semakin mendesak bagi perusahaan, tidak terkecuali lembaga-lembaga pemerintah. Pengajuan anggaran pada perusahaan besar, tidak terkecuali lembaga pemerintah seperti Badan Keuangan dan Aset Daerah Kota Medan perlu bertransformasi untuk tujuan efektivitas dan efisiensi. Dalam praktiknya pengajuan anggaran pada departemen ini, masih bersifat konvensional, karenanya realisasi anggaran sering tidak tepat waktu. Penelitian ini bertujuan untuk mengembangkan aplikasi pengajuan anggaran yang dapat membantu dalam meminimalisir keterlambatan pengajuan dan realisasi anggaran. Pengembangan aplikasi ini menggunakan pendekatan system development life cycle (SDLC) dan metode prototype yang bertujuan untuk memastikan bahwa aplikasi yang dikembangkan memenuhi kebutuhan pengguna. Evaluasi yang dilakukan bersama dengan calon pengguna aplikasi di lembaga menilai aplikasi sudah relevan dengan kebutuhan, sementara pengujian aplikasi dengan metode black box menunjukkan hasil yang baik.
Perancangan Aplikasi Android Untuk Penjualan Model Kuah Merah Sebagai Keunikan Kuliner Palembang
Authors: Muhamad Liandri  , Terttiaavini  , Berliana Inasti  , Fadilah Eka Sari  , Putri Kaneshia Rahmadina
Published: December 2023

Perkembangan teknologi di era digital menuntut para pelaku bisnis untuk terus melakukan inovasi dalam strategi pemasaran produk. Penelitian ini bertujuan untuk merancang sebuah aplikasi Android yang dapat meningkatkan pemasaran dan penjualan model kuah merah sebagai produk masakan unik. Model kuah merah berpotensi menjadi sensasi kuliner sebagai unsur unik dalam masakan tertentu.
 
Aplikasi ini dirancang untuk membantu pelanggan mendapatkan informasi lengkap tentang model saus merah, termasuk penjelasan detail, nilai gizi, dan cara konsumsi yang menarik. Selain itu, aplikasi juga menyediakan fungsi interaktif seperti pemesanan online, review pelanggan, dan panduan memasak, sehingga memudahkan pengguna dalam menikmati dan memasak hidangan model kuah merah.
 
Metode pengembangan aplikasi mengadopsi pendekatan terstruktur, memanfaatkan bahasa pemrograman Java dan lingkungan pengembangan Android Studio. Tahap desain meliputi analisis kebutuhan pengguna, perancangan antarmuka pengguna yang responsif, dan implementasi fungsionalitas yang mendukung keunikan model kuah merah.
 
Keberhasilan aplikasi diharapkan dapat meningkatkan visibilitas dan daya tarik produk di pasar kuliner. Selain itu, pemantauan kinerja aplikasi dan umpan balik pengguna akan menjadi dasar pengembangan lebih lanjut, termasuk penambahan fitur, optimalisasi pengalaman pengguna, dan strategi pemasaran yang lebih efektif.
 
Dengan merancang aplikasi Android ini, kami berharap dapat memberikan kontribusi positif dalam memperluas pangsa pasar, memperkenalkan model kuah merah yang unik, dan mendukung pertumbuhan bisnis memasak yang berkelanjutan.
Detecting Tropical Cyclone from the basic overview of life cycle of Extremely Severe Cyclonic Storm, Tauktae
Authors: Yadav Monu , Das Laxminarayan
Published: December 2023

The Extremely Severe Cyclonic Storm (ESCS) Tauktae, which made landfall on the Gujarat coast on May 17, 2021, is discussed in the current study. The analysis is based on INSAT-3D and passive microwave (PMW) images, fo-cusing on the cyclone’s eye characteristics and intensity. The satellite imag-es and products are utilized to determine the cyclone's intensity and the spe-cific characteristics of its eye. The study showcases the variations in intensi-ty and eye features of the cyclone throughout its life span, providing insights into the process of tropical cyclone intensification. The paper is structured to cover the methods for analysis, an overview of ESCS Tauktae's life cycle, the regulation of intensity based on Dvorak's technique, intensity estimation us-ing ADT9.0 and comparison with SATCON method and Indian Meteorologi-cal Department (IMD) provided best track data. Furthermore, the formation of Tauktae's eye, timeframes for eye scenes, comparison with sea surface temperature data, and concluding thoughts are also discussed.
Impacto del liderazgo en las comunidades de aprendizaje. Una revisión de literatura
Authors: Dávila Salazar Rosamaría , García Calderón Oscar Martín , Rojas Ruiz María Angélica , Vásquez Carranza Pedro
Published: December 2023

El artículo presentado constituye una revisión sistemática de investigaciones en revistas importantes, que analiza el rol del liderazgo y el impacto que tiene en las comunidades de aprendizaje; las dos variables tienen ya algunas décadas de origen, sin embargo, la aplicabilidad en el espacio educativo es más reciente y ha cobrado real protagonismo hace aproximadamente dos décadas. Las investigaciones seleccionadas evidencian a las comunidades de aprendizajes como espacios ideales para procesos reflexivos, formación, perfeccionamiento profesional, desarrollo de innovación y autonomía en sus miembros; además determina el rol decisivo del líder en la concreción de estos espacios, pues serán sus acciones las que determinen logros en sus miembros y que se vean cristalizados en logro de aprendizajes de estudiantes. Un paradigma emergente es el nacimiento de las Comunidades Virtuales de Aprendizaje, las mismas que responden a los avances tecnológicos y a la aparición de la COVID -19, que originó una migración forzada a nuevos escenarios educativos. Finalmente se analizaron diferentes tipos de liderazgo desarrollados en la educación, dentro de los cuales el liderazgo distribuido o compartido se identificó con resultados óptimos, ideal a las características y dimensiones de las comunidades de aprendizaje.
Vulneración del interés superior del niño(a) y su repercusión en el proyecto de vida del alimentista
Authors: Toralva Mejía Amelia Dalia , Ludeña González Gerardo Francisco , Chipana Fernández Yolanda Maribel Mercedes , Cueva Quezada Nilton Isaías
Published: December 2023

El objetivo del presente fue identificar y analizar la vulneración del interés superior del niño(a) y repercusión en el proyecto de vida del alimentista. La metodología empleada en el artículo fue de revisión bibliográfica, se realizó una exhaustiva búsqueda en la base de datos de SCOPUS. Se utilizó los términos clave como "Principio del Interés Superior del Niño", "Proyecto de Vida", "Daño al Proyecto de Vida" y "Alimentista". Los resultados muestran que el retraso o incumplimiento de las pensiones alimenticias es un acto que viola los derechos del niño(a), siendo responsabilidad del Estado el cumplimiento de la misma. Se concluye que el derecho alimentario está reconocido internacionalmente y debe ser cumplido de manera prioritaria, este derecho abarca todas las necesidades básicas de los niños(as) y su incumplimiento pone en riesgo el desarrollo y proyectos de vida, incluyendo educación, vivienda y recreación. La igualdad entre hijos matrimoniales y extramatrimoniales está protegida por la Constitución y los padres tienen la responsabilidad de proporcionar el sustento necesario, por ende, el principio del Interés Superior del Niño es fundamental y supranacional para garantizar sus derechos.
CONCEPTUAL PROBLEMS OF BUDGETING FINANCIAL RESULTS IN FOOD PROCESSING ORGANIZATIONS
Authors: Khachatryan Qnarik
Published: December 2023

At the initial stage of formation, budgeting of financial results in organizations aimed to define financial responsibility centers, which should be accountable for negative deviations arising from established estimates. They could be cost centers or profit centers. However, at present, budgeting functions are not limited only to the sphere of control, but also include other managerial function, such us regulation, risks mitigations and even motivation. The article substantiates the consideration of budgeting of financial results in the field of food industry as a means of financial management, which becomes applicable in the process of regulating the value chain of the business model.
WAYS OF IMPROVING INFORMATION SYSTEM IN THE RISK MANAGEMENT OF MUNICIPAL PROJECTS
Authors: Barati Reza
Published: December 2023

Municipal project risk management infor­mation system based on feedback from external and internal stakeholders. In this regard, both private and public stakeholders are concerned with the risks related to the management of municipal projects, which in turn requires not only transparent accountability of the results arising from the project management process, but also the creation of information feedback communication channels between stakeholders. The article proposes the information influence of beneficiaries on participatory decision-making in municipal project risks management.
WOMEN IN GEORGIAN LABOR MARKET AND FAMILY
Authors: Abesadze Ana
Published: December 2023

The current situation in the labor market of Georgia, the identified trends and the main regularities confirm the growth of women's labor activity. But despite this, there is still a gender imbalance in the labor market. The main goal of the work was to reveal the trends of women's employment growth in Georgia and highlight the problems of coordinating family affairs against this background.
ON THE PERFORMANCE AND CHALLENGES OF THE NORTH-SOUTH ROAD CORRIDOR INVESTMENT PROGRAM IN THE REPUBLIC OF ARMENIA
Authors: Parsyan Suren , Kalantaryan Azat , Igityan Tigran , Kostanyan Narek
Published: December 2023

The North-South Road Corridor Investment Program is a huge infrastructural program that aims to connect the south of the country with the north through the 556km long Meghri-Yerevan-Bavra road 1in full compliance with the European standards. The construction of this strategically important road will ensure a safe travel from the southern border of Armenia up to the Georgian border and further to the ports of the Black Sea, will allow cargo and passenger transportation in compliance with the European standards, will provide serious development opportunities to all human settlements in Armenia from the south to the north.
The French Policy In The Republic Of Armenia And Transcaucasia In 1919
Authors: Makhmourian Gayane G.
Published: December 2023

Մինչև 1919 թ. հունիսը Ֆրանսիան Հայաստանի Հանրապետութ-յամբ և Անդրկովկասով զբաղվում էր գլխաավորապես Փարիզի վեհա-ժողովում, որտեղ նա երրորդ, իսկ մայիսի 21-ից երկրորդ ջութակ էր, Մեծ Բրիտանիայից հետո։ Հենց վարչապետ Ժ. Կլեմանսոն էր, որ ՀՀ-ն հաղթած տերությունների կրտսեր դաշնակից որակեց։ 1919 թ. ամռանը տարածաշրջանից բրիտանական զորքի հեռանալուց հետո, Ֆրանսիայի քաղաքականությունն ուղղված էր Հայաստանի անկա-խության ամրապնդմանը, նրա հետ տնտեսական կապերի զարգաց-մանը և Երևանի համալսարանի ու Փարիզի համանման կրթօջախի կապերի ստեղծմանը։ Ֆրանսիացիները պաշտպանում էին Արցախի և Զանգեզուրի հայկական պատկանելիությունը, պարսավում օսմանյան բանակի պանթուրքական գործունեությունն Անդրկովկասում ու հակա-ռուսական ուղղվածություն ունեցող բրիտանական բաժանումները: Ֆրանսիական քաղաքական գործիչներն ամեն կերպ հակազդում էին բոլշևիզմին և առաջիններն էին, որ նշեցին ՀՀ-ին սպառնացող խորհրդա-քեմալական մերձեցումը։
До июня 1919 г. Франция активно участвовала в вопросах, связанных с Республикой Армения и Закавказьем, прежде всего на международных переговорах Парижской мирной конференции, гда она играла третью, а с 21 мая – вторую роль после Великобритании. Именно премьер-министр Ж. Клемансо охарактеризовал РА как младшего союзника держав-победительниц. После ухода британских войск из региона летом 1919 г., французская политика была нацелена на укрепление независимости Армении и развитие экономических связей, на создание административного сотрудничества между Ереванским и Парижским университетами. Французы отстаивали армянскую принадлежность Арцаха и Зангезура, осуждали пантюркистскую деятельность османской армии и британские разделы Закавказья в антирусских целях, а также быстрый вывод британских войск из региона. Французские политики всемерно противостояли большевизму и первыми отметили опасность советско-кемалистского сближения для РА.
Memorandum On The Recognition Of The Republic, Submitted By The Special Mission Of Armenia To The U.S. Government (28 October 1919)
Authors: Ghambaryan Armenuhi V.
Published: December 2023

ՀՀ վարչապետ Հ. Քաջազնունու նախագահությամբ 1919թ. հոկտեմբերի 10-ին հատուկ քաղաքացիական առաքելություն է ժամա-նում ԱՄՆ: Հ. Քաջազնունին լիազորված էր ոչ միայն տնտեսական աջակցություն ստանալու վերաբերյալ աշխատանքներ տանելու, այլև քաղաքական խնդիրների լուծումներն ապահովելու իրավունքով: Հանրապետության ներկայացուցիչները հանդիպումներ ունեցան մի շարք ամերիկյան բարձրաստիճան պաշտոնյաների՝ այդ թվում պետական քարտուղար Ռ. Լանսինգի հետ։ Վերջինիս հետ հանդիպման ժամանակ, Հ. Քաջազնունու ներկայացրած ՀՀ ճանաչման հարցին ի պատասխան, ամերիկյան պաշտոնյան խորհուրդ էր տվել պաշտոնական հուշագիր ներկայացնել:
10 октября 1919 г. специальная гражданская миссия под председательством премьер-министра РА О. Качазнуни прибыла в США. О. Качазнуни был уполномочен не только проводить работы по получению экономической помощи, но и обеспечивать решение политических проблем. Представители Республики имели ряд встреч с высокопоставленными американскими официальными лицами, в том числе с госсекретарем Р. Лансингом. В ходе встречи с ним, в ответ на поставленный О. Качазнуни вопрос о признании РА, американский чиновник посоветовал представить официальный меморандум.
Penggunaan Deiksis pada Anak Usia 3-5 Tahun di Pemukiman TPA Antang Makassar
Authors: Suryani Magfira  , Ramly  , Idawati
Published: December 2023

This study aims to describe the use of persona deixis, place deixis, and time deixis in children aged 3-5 years in Antang Landfill Settlement Makassar. This type of research is qualitative research. The data in the research is in the form of oral speech data in the form of words, phrases, clauses or sentences contained in the speech of children aged 3-5 years. The data collection technique is done through listening techniques, recording techniques, note-taking techniques, and transliteration. The result of the study reveals that the use of deixis in children aged 3-5 years in Antang Makassar landfill settlement includes three types of deixis namely persona deixis, place deixis, and time deixis. The use of persona deixis in children aged 3-5 years in Antang Makassar landfill settlement found first person singular deixis in the form of the word "I", "-ku", (ka, ja) meaning "me" and first person plural deixis in the form of the word "we". The second person singular deixis is "you", (ko, ki) meaning "you". The third person singular deixis is the word (he, she, her). The use of place deixis of 3-5 years old children in Antang Makassar landfill settlement is (here, there, above, there, here, there, this, that, di-, ke-). The use of time deixis of 3-5 years old children in Antang Makassar landfill settlement is (briefly, first, tomorrow, earlier, yesterday).
Application of scales and questionnaires in clinical medicine
Authors: Kazimirova O. V. , Yugay M. N. , Zhaparkul B. D. , Batyrbekova L. S. , Uakhitova Zh. T. , Lenkovets N. A.
Published: December 2023

The article provides an overview of modern assessment scales, questionnaires and questionnaires that are necessary in the clinical practice of an internist to measure diseases and in the preventive work of a family doctor to identify social risk groups, assess people's health status and the effectiveness of treatment. Evaluation tools are designed to interview patients at face-to-face consultations and are especially useful in the daily activities of a primary healthcare worker, as they form knowledge about the health status of the family, the problems of the wards, their socially significant diseases, allow interpreting the quality and lifestyle of family members, documenting the severity conditions, the severity of symptoms of diseases and the level of their control, to predict short-term and long-term outcomes of nosologies. The use of reliable questionnaires and scales enables the doctor to individually approach the choice of treatment, recommendations and rehabilitation strategies, achieve optimal results, as well as adequately select patients and determine risk groups in clinical trials. Diagnosis of latent forms of diseases using questionnaires is especially relevant in the era of personalized medicine, deepens the specialist’s own understanding of the patient, improves understanding of disease phenotypes, corrects targeted therapeutic approaches, replenishes electronic register databases, and improves screening accuracy.
Training of pharmaceutical production technologists through scientific research
Authors: Khrustalev D. P.
Published: December 2023

The article considered the approach to training pharmaceutical production technologists through scientific research. Successful learning through scientific research requires not only theoretical knowledge, but also practical experience. Involving students in research and projects allows them not only to gain valuable experience, but also to learn how to work in a team, develop critical thinking and solve problems. In addition, active participation in research projects can lead to publications that can be an excellent start for a future career in science. Learning through scientific research allows students to better understand theoretical concepts, as well as to gain practical skills that can be applied in future professional growth. The article considers some features and tools for the early involvement of students in scientific research through the training of project activities, including the choice of topic, task setting, research methods and analysis of results. Specific steps were also proposed to introduce this approach into the educational process, including the organization of students' research work. The importance of involving undergraduate students in publication activity was considered. It should be noted that the approach of learning through scientific research is one of the most effective methods of training specialists, which allows them not only to acquire the necessary knowledge and skills, but also to gain valuable scientific experience that can be used in their future careers.
Prospects for dual education in the implementation of the educational program «pharmacy»
Authors: Losseva I. V. , Shakarimova K. K. , Sagymbekova N. A.
Published: December 2023

The problem of insufficient level of practical training of graduates in the educational program «pharmacy» can be solved by introducing and improving the practice of dual training, which has proven itself very well in many foreign countries and in our country at the level of vocational and technical training. However, for the implementation at the level of higher education, there are still insufficiently developed educational programs of dual education, which requires certain efforts from both universities and potential employers.
Wage Rates, Sales Turnover, and Working Capital in Makassar's Culinary Creative Economy Employment Absorption
Authors: Rahma Zainuddin , Purnama Hukma Ratu , Nujum Syamsu , Syahnur Muh. Haerdiansyah
Published: December 2023

"Labor absorption" describes how much of a firm's workforce is used, which is a measure of how many people the organization employs. An organization's internal and external employment is influenced by two types of circumstances. The purpose of this study is to ascertain how working capital and sales turnover affect labor absorption in Makassar City's creative economy sector, with a focus on the culinary subsector. Additionally, the study aims to investigate the potential moderating influence of wage rates on the correlation between labor absorption and working capital as well as the relationship between labor absorption and sales turnover in this industry. To accomplish these goals, a quantitative research strategy was used, drawing on primary and secondary data sources. In order to investigate the correlations between variables and moderating factors, regression moderation analysis (RMA) was performed after classical assumption testing and regression analysis. Questionnaires were sent, and documentary research was used to gather data. The results showed that sales turnover has a favorable direct and indirect impact on employment, just as working capital does. The moderating component, wage rates, was found to intensify the effects of working capital and sales turnover on labor absorption within Makassar City's culinary sub-sector in the comprehensive model examined with MRA. The results of this study provide an overview of the complex relationships that shape employment patterns in the creative economy sector, especially in the Makassar City culinary subsector, between the Wage Level as a moderator, Working Capital, and Sales Turnover.
Testing of strains of Rhizobium phaseoli on French bean (Phaseolus vulgaris) under greenhouse and field conditions
Authors: C. L. SANORIA  , J. YADAV
Published: December 2023

Seven selected strains of Rhuobiun~ phaseoli (from the USDA Rhizobium Culture Collection, Beltsville) were tested with Bean-Lot 610 E French bean (Phuseolus vulgariv L.) (from Idaho) at Beltsville in 1989. Later, in a preliminary field hial at Varanasi in early 1990, 6 of these strains were applied as inoculant to the seedlings of 2 bean varieties - E and Indian American Bean-Lot 610 HUR 15. Indian variety showed better nodulation than the American one. Strain differences could also be noted. During 1990-91, 4 of the 6 rhizobial strains along with 2 fresh isolates from the preliminary field trial were studied in a statistically designed field experiment with basally and uniformly applied N, P and K @ 23,21 and 26 kgha respectively. Three of the culture treatmentiand I topdressing of N @ 46 kgha (N,$ without inoculum were significantly superior to the control. The USDA 2680 strain was the best strain, which diered sigcificantly even from the N, as topdress treatment in enhancing the pod and grain yields. Increase in grain yield due to this strain over the control was 200%.
Thermal requirement of Brassica species under three dates of seeding
Authors: DIWAN SINGH  , V. UMAMAHESWARA RAO  , . P. BISHNOI
Published: December 2023

A 3-year experiment was conducted to work out the thermal requirement of cultivars of Brmsica species under different environments and to understand the behaviour of cultivars in utilizing the thermal energy. In general, the accumulated heat units and number of days for reaching various growth stages, vegetative, bolting and tern~ination of flowering, on the main shoot decreased with successive delay in seeding. However, the days taken to attain these stages increased. The variation in accumulated heat units and number of days for reaching various growth stages in cultivars did not indicate any specific trend. Among cultivars. RH 30 n~ustard[B. 6.) & Cosson] and HNS8 rape (B. jurzcea Czernj. rmp~cs L.) behaved in similar manner as they reached harvest in shortest duration and accumulated least heat units. Cultivar BC 2 Ethiopian mustard (B. carirtata A. Braun) took maximum days for harvesting and in the process accumulated highest heat units in all treatments.
Influence of nitrogen and phosphorus application on the yield, and oil content of linseed (Linum usitatissimum)
Authors: R.P. VASHISHTHA
Published: December 2023

A field expelinlent was conducted on sandy-loam soil during the winter (rabr) seasons of 1986-88, to study the effect of different levels of nitrogen (0,40,80 and 120 kg Nha) and phosphorus (0,20 and 40 kg P20sha) on yield attributes, yield, quality of linseed (hum usi~fiss~um L.), and uptake of N and P. lhough the grain yield as well as the yield attributes increased significantly with increasing levels of N and P up to the maximum levels except the effect of P on 1,000-grain weight, 80 kg N and 40 kg P20s/ha were optimum. Significant level of recovery in crop was up to 40 kg N and 40 kg Pha. However, uptake of N was noted up to 80 kg N and 40 kg P20,ha. Crude protein content increased significantly with an increase in level of N and P. Application of N significantly affected the iodine value.