bluuebunny/crossref_metadata_2025 huggingface dataset:
Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis
Authors: Schoeman Anculien , de la Feria Rita
Published: February 2022

Tax administration is often perceived as separate from tax policy, and at best as the implementation of tax policy. The aim of this article is to highlight the necessary mutual dependence that exists between tax policy and administration, designated here as tax policy-administration symbiosis. It employs the case-study of VAT fraud in African countries, where this phenomenon is thought to be commonplace, to consider the range of anti-VAT fraud measures that have been installed in those developing contexts. It is argued that fighting this fraud requires a concerted approach that encompasses various twinned measures of both a legal/policy and administrative nature; in contrast, ad hoc measures, whether legal or administrative, are unlikely to yield as significant results. Specifically, it is defended that administrative measures which seek to enhance compliance are at their most effective when adopted in conjunction with, or in the context of, a legal system that has been designed to minimize the incidence of fraud. Conversely, whilst policy measures can significantly contribute to an increase in VAT compliance in developing countries – particularly through the introduction of a broad base – such measures will be most effective when adopted in conjunction with administrative measures that take into account the administrative constraints, as well as other social factors, that are often present in those settings. The article concludes by asserting that combating VAT fraud in developing countries requires recognition of the wider dynamics of the tax policy-administration symbiosis.
Starbucks and Fiat: Arm’s Length Competition Law
Authors: Wattel Peter J.
Published: February 2022

The EU Commission may have lost Starbucks on the burden of proof, but it has clearly won that State aid case on principle: the Commission is competent to check autonomously whether cross-border intragroup transactions conform to conditions that would obtain in open competition between independent legal entities, irrespective of whether any arm’s length principle has been incorporated in the national law of that State. Even agreement with OECD transfer pricing methods does not per se produce immunity from Commission scrutiny, as in State aid law, the arm’s length principle is not so much a principle of international division of taxing jurisdiction to protect a State’s tax base against BEPS, but rather a principle of competition law to safeguard inter-entrepreneurial and interstate equality, preventing EU Member States from selectively allocating away tax base into voids in order to attract multinationals. Apple and Ireland have thus already lost their cases on principle, but may still win on the burden of proof and the evaluation of the evidence adduced. The Starbucks and Fiat cases seem contradictory as regards the acceptability of residual calculation.

State aid, arm’s length principle, EU Commission competence, residual calculation
CJEU in KPC Herning: The Supply of Land with a Building to Be Demolished Is not Necessarily a VAT Taxable Supply of Building Land
Authors: Vastmans Stijn
Published: February 2022

On 4 September 2019, the Court of Justice of the European Union delivered an interesting judgment on a real estate transaction relating to the sale of land together with a building for which the parties had the intention of demolishing the building to make room for a new building. (DK: CJEU 4 September 2019, Case C-71/18, KPC Herning, ECLI:EU:C:2019:660.) Although this judgment is based on the specific facts of the case, the Court has provided some interesting guidance on the concept ‘building land’ and, more generally, the distinction between multiple or single supplies for Value Added Tax purposes.

VAT and real estate transactions, Single and multiple supplies, VAT exemption for transfer of land and existing building, VAT taxable supply of building land, Parties’ intention, Demolition and reconstruction, Case KPC Herning, Case Don Bosco Onroerend Goed
Effectiveness of Regulatory Taxes: Control Through Proceedings v. Judicial Control: A German Constitutional Perspective
Authors: Hey Johanna
Published: February 2022

Effectiveness control is key for any evidence-based tax policy. This applies in particular to regulatory taxes. Often, however, there is a lack of systematic monitoring of the achievement of objectives. The present article examines the legal consequences of failing to achieve the objectives and discusses which legal instruments can be used to ensure that legal evaluations are carried out.

Regulatory taxes, tax subsidies, effectiveness control, evaluation, impact assessment, constitutional protection against ineffective regulatory taxes
Case Law Note: EU VAT in Jeopardy: Clues from the Unitel Case (C-653/18)
Authors: Zawodsky Florian S. , Mikula Pawel
Published: February 2022

The Court of Justice of the European Union (CJEU or the Court) has had multiple opportunities to rule on the issue of fraud associated with value added tax (VAT). For instance, in the Missing Trade Intra-Community Fraud context, exemplarily with the United Kingdom: CJEU 12 January 2006, Joined Cases C-354/03, C-355/03 and C-484/03, Optigen and Others, ECLI:EU:C:2006:16, or in cases when only invoices confirmed that transactions took place, see exemplarily HU: CJEU 21 June 2012, Joined Cases C-80/11 and C-142/11, Mahagében and Dávid, ECLI:EU:C:2012:373. While many aspects of the concept of fraud have already been clarified in the Court’s jurisprudence, some of them remain to be specified and clarified. In the Polish case Unitel, the Court further elucidated the consequences of fraud for (innocent) parties in the supply chain (PL: CJEU 17 October 2019, Case C-653/18, Unitel, ECLI:EU:C:2019:876.). In particular, the case clarified when tax authorities may deny the right to zero-rate exports.

Court of Justice of the European Union, VAT, VAT fraud, Export, Tax avoidance
Country Note: Legal Framework of Direct Taxation in the Eurasian Economic Union: Specific Ways of Harmonization and Comparison with Existing European Models
Authors: Ponomareva Karina
Published: February 2022

The article considers directions of harmonization in the area of direct taxation in the Eurasian Economic Union (EAEU). The article also examines the actions of the EAEU Member States on the implementation of the Base Erosion and Profit Shifting (BEPS) Action Plan in national tax legislation.

Nigeria, local government, local people, tax, taxing powers, impose tax, collect tax, federalism, socio-legal problems; lack of financial authority.

The author comes to the conclusion that the EAEU Treaty and other supranational acts show few limits of tax harmonization and mainly in the area of indirect taxation. In the area of direct taxation, the establishment of the principle of non-discrimination and convergence in the area of taxation of personal income are elements of harmonization in the area of direct taxation. At the national level, Member States have set the same taxes, including corporate income tax and personal income tax. However, in the absence of supranational acts of secondary law, national tax systems differ significantly. This is caused by the fact that the area of direct taxation is highly sensitive from the positions of tax sovereignty of Member States.

The important part of the survey is the comparative study. The European Union (EU) has become the most comprehensive form of interstate integration. However, financial and political crises in Europe have shown the need to give up some of the sovereign rights of Member States in order to ensure a coherent policy. The European experience is of great theoretical and practical importance for creating new legal mechanisms of tax regulation in the EAEU. The models of functioning of the EAEU Court and of the European Court of Justice (ECJ) in the area of taxation are also compared in the article.

Nigeria, local government, local people, tax, taxing powers, impose tax, collect tax, federalism, socio-legal problems; lack of financial authority.
Policy Note: The Study of the BEPS 4 Minimum Standards as A Legal Transplant: A Methodological Framework
Authors: Mosquera Valderrama Irma Johanna
Published: February 2022

This policy note aims at setting a methodological framework for the study of legal transplants in taxation and more specifically to the use of the comparative legal theories of legal transplants, legal (tax) systems and legal (tax) culture to study the implementation of the Base Erosion and Profit Shifting (BEPS) 4 Minimum Standards. Attention will be given to the following questions who is participating as donor or recipient and why? how the tax systems and tax culture (actors) influence the process? and what are the rules that will be implemented?

By using comparative legal theories, this policy note allows to explain the reasons why countries decided to implement the BEPS 4 Minimum Standards. These reasons are for instance, prestige, political incentives, and chance and necessity. Furthermore, the study of the differences in tax systems and tax culture can allow policy makers in international organizations and countries to understand the transplantation process and the development of tax rules implementing the BEPS 4 Minimum Standards. The theory of tax systems will take into account the differences between civil law, common law and mixed legal systems. The theory of tax culture will take into account the behaviour, values and attitudes of the relevant actors (the courts with tax competence, tax law-makers, taxpayers, tax administration, business associations, tax advisors, scholars, and civil society Non-Governmental Organization (NGOs.). In order to illustrate these differences, this policy note has addressed the implementation of the Principal Purpose Test in the countries participating in the BEPS Inclusive Framework.

Legal transplants, tax culture, BEPS, global tax governance, principal purpose test, international taxation.
COVID-19 and Fiscal Policies: Tax Policy and the COVID-19 Crisis
Authors: Pirlot Alice , Vella John , Collier Richard
Published: February 2022

This article provides some preliminary thoughts on tax policy and the COVID-19 crisis. In the first part, it discusses fiscal measures available to policymakers in response to the COVID-19 crisis. The role of taxation will evolve over the different phases of the pandemic: measures have already been adopted to respond to the crisis in the short-term, but questions remain as to the types of measures that should be adopted in the medium and longer-term. In the second part, this article discusses the current and possible future effects of the pandemic on international tax policy.

COVID-19, tax policy, international tax reform, transfer pricing, profit shifting, tax and the digital economy.
Case Law Note: Arm’s Length Net Income for German Withholding Tax and Tax Declaration Purposes
Authors: Andresen Ulf
Published: February 2022

One hundred years after its creation in 1920, (DE: section 49 (1) no. 6 had originally been created as section 2 no. 2 of the ITA 1920; its content had been moved to the current section 49 in 1934: see M. Stöber, W. Anissimov, I. Heß, G. Hiller, T. Kaligin, J-P. Naujok, section 49, no. 1902 in: Income Tax Act, Commentary, (F. Lademann ed. Publisher, 2020; formerly commented on by Jü. Lüdicke). ) section 49 (1) no. 6 and its 1994 derivative no. 2f Income Tax Act (ITA) are becoming the focal point of a heated discussion, primarily among US headquartered multinationals. The reason for this development is that the Big Four, as their auditors, are forcing their audit clients to build reserves for the potential application of sec. 49 (1) no. 6/no. 2f ITA.( For years after 2005, DE: section 49 (1) no. 2f ITA is the only applicable provision as it reflects the change in scope of DE: section 8 (2) Corporation Tax Act to only assume a business activity by nature of a corporate body if such corporate body was subject to unlimited tax liability in Germany. ) The reason is that this provision may apply to a specific type of cross-border intra-group transaction into which US headquartered multinationals have entered. Transactions in scope are the sale or licensing of intellectual property that a larger number of US multinationals have entered into in the aftermath of the introduction of the BEPS measures to the extent that they have a German nexus.(OECD, Final Reports on Actions 1 through 15, OECD/G20 Base Erosion and Profit Shifting Project, (OECD Publishing, 2015), https://www.oecd.org/tax/beps/beps-actions/ (accessed 28 May 2020). These measures have been translated into national tax provisions, e.g. the German ATAD Transformation Act, Bill as of 24 Mar. 2020, and treaty provisions through the OECD, Multilateral Convention to implement Tax Treaty related Measures to prevent Base Erosion and Profit Shifting (OECD Publishing, 2016) (Multilateral Instrument or MLI), available at, https://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-mea sures-to-prevent-beps.htm (accessed 28 May 2020)).

Limited tax liability, withholding tax, Germany transfer pricing, taxation at source sale, transfer of intellectual property (IP), licensing of IP, intellectual property, cost plus method, routine patent/trademark registration services.
Group Transactions, Transfer Pricing and Litigation: Evidence from Portugal
Authors: Martins António , Correia Sandrina , Taborda Daniel
Published: February 2022

In Portugal, in the wake of the introduction of tax arbitration in 2011, courts have ruled in several cases involving transfer pricing (TP) judicial conflicts. The research questions that this article addresses are: What are the core issues in TP litigation in Portugal? Do they follow international trends? What is the predominant outcome of arbitration rulings, and why do tax authorities experience defeat so many TP cases?

Based on the total (thirty-two) TP arbitration cases decided in Portugal from 2012 to 2017, the authors find that tax administrations (TA) were successful in only three cases. Courts also found that tax audit reports often misused the comparability concept, and the methods that were used were also often disallowed by arbitrators. Therefore, TAs should proceed with caution in audits and seek robust foundations to TP adjustments. Multinational groups must also carefully substantiate their related party transactions in order to minimize audit risk and compliance costs of taxation.

Group transactions, transfer pricing, tax arbitration, Portugal.
Country Note: Combating Tax Avoidance In Russia: Historical Perspective And Current Trends
Authors: Podshivalova Daria
Published: February 2022

The development of anti-avoidance techniques in Russia has historically had some difficulties. The nascent development of anti-avoidance techniques in the pre-revolutionary period was actually suspended by the tax policy of the Soviet Government. After the dissolution of the Soviet Union, Russia faced significant socio-economic transformations that required a reform of the taxation system. The beginning of the XXI century in Russia was characterized by the formation of a modern tax system and intensification of the search for new effective anti-avoidance techniques. In the 1990s, the problem of tax avoidance became extremely acute on the Russian tax policy agenda. Due to the absence of the developed tax legislation and unstable federal government, tax avoidance threatened the economic security of the state and could even have undermined its social and economic development due to budget losses. According to various estimates, as a result of massive tax avoidance in the 1990s, Russia annually lost approximately 30% of the payments that were due. Over the past decade, the mechanism for combating tax avoidance in Russia has been remarkably improved. Currently, the Russian tax authorities are making significant progress in applying various anti-avoidance techniques. The two semantic parts of this article reveal the Russian efforts in the formation of effective anti-avoidance techniques. The first part of the article is devoted to the Russian approach to the definition of ‘tax avoidance’ and outlines the main stages of the development of anti-avoidance techniques. The second part of the article deals with the major financial techniques successfully used in Russia, including judicial, statutory, tax treaties, organizational, and other means for countering tax avoidance.

Gig economy, sharing economy, crowd work, online platform, gig worker, employment status, personal service company (PSC), misclassification, deemed employment relationship, independent contractor.
Beneficial Ownership Interpreted, To What Extent Are the OECD and the EU on the Same Wavelength?
Authors: Hamra C. , Korving & J.J.A.M.
Published: February 2022

The interpretation of the concept of ‘beneficial ownership’ in the field of cross-border taxation is the subject of dispute among the international community. From 1977 onwards, a major question is how beneficial ownership should be defined for tax treaty purposes. After the concept of beneficial ownership was included in the EU’s Interest and Royalties Directives, the same question arose for the interpretation of the concept from an EU perspective. The authors examined both the Organisation for Economic Cooperation and Development (OECD) and EU concepts separately from a historical and teleological perspective and attempted to find common grounds for interpretation, especially after the Court of Justice of the EU (CJEU) judgment in the Danish cases. They conclude their research by suggesting potential ways forward for a better alignment of the OECD’s and EU’s interpretation of the beneficial ownership concept.

Beneficial ownership, Interest and Royalties Directive, tax treaties, abuse, treaty interpretation, EU, OECD, interest, dividend, royalties.
Case Law Note: Bad Debts Relief (Almost) Always Available? A Glance at Case Law of the CJEU
Authors: Mikula Pawel
Published: February 2022

The Court of Justice of the European Union (CJEU or the Court) recently ruled in the Polish E. Case1 that not being registered for VAT purposes or being subject to insolvency proceedings cannot be an obstacle for a reduction of a taxable base in the event of a lack of payment (bad debts adjustment). The resolution reached in this judgment was to be expected taking into consideration the court’s approach in its numerous decisions that have been rendered during a couple of previous years. The case seems to affirm a relatively coherent approach in case law leading up to the establishment of certain rules concerning bad debts adjustment in the field of VAT. This case note discusses those cases and summarizes the rules that were settled. The topic gains significance in times of restrictions connected with Coronavirus disease 2019 (COVID-19) in which many businesses have become insolvent and thus may not be able to pay their debts.

Court of Justice of the European Union, VAT, taxable base, bad debts.
Country Note: Taxing The Income Of Digital Non-Resident Companies Under The ‘Significant Economic Presence’ (Sep) Rules In Nigeria
Authors: Obayemi Olumide
Published: February 2022

The digital economy poses challenges to the traditional international corporate tax rules. Contrary to ‘source rules,’ digital multinational companies (MNCs) – such as Facebook, Netflix, Yahoo, Google, Amazon, etc. – can avoid tax from source/market countries where value is created because they have no permanent establishment (PE) in such countries.

This position is damaging to developing countries, including Nigeria, that rely heavily on taxes on revenue sourced within their jurisdictions. Therefore, in January 2020, Nigeria responded by amending its corporate tax rules to introduce the ‘significant economic presence’ (SEP) as an additional basis for taxing digital non-resident companies (NRCs) with Nigerian sourced income.

This amendment follows attempts at reforming international tax rules by the United Nations (UN), European Union (EU), and G20/ Organization for Economic Cooperation and Development (OECD). The G20/OECD’s Action 1 of the Base Erosion and Profit Shifting (BEPS) Project and the Inclusive Framework for BEPS seek to provide policy suggestions for aligning the place of taxation with that of ‘value creation’.

However, while all countries within the Inclusive Framework are presumed to be operating on equal footing, policy discussions have revealed a well-known problem: the role of international tax principles in the perpetuation of imbalances in the international allocation of taxing rights among states.

Against this background, this article will examine the scope of the SEP and its suitability, workability, and sustainability for taxing digital NRCs in Nigeria, review judicial decisions on taxation of digital NRCs, and analyse the enforcement challenges of the SEP in the context of Nigeria’s digital and wider economy.

Significant economic presence, digital taxation, value creation, permanent estabilishment, allocation of taxing rights, BEPS, UN, EU, G20/OECD, Nigeria.
The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States
Authors: Kjærsgaard Louise Fjord
Published: February 2022

The OECD/G20 Inclusive Framework and the UN are working intensively on how to change the allocation of taxing rights to cross border income and to adapt the international tax regime to the digitalization of the economy. A stated aim is that more taxing rights should be allocated to the market states. However, during the process it has become clear that it remains uncertain why the allocation of taxing rights should be changed. In this article, it is argued that the allocation should continue to be justified by the principle of economic allegiance in accordance with the ability of the MNEs to pay taxes. On this basis, it is analysed whether the following three measures are justifiable: the new nexus under the Pillar One Blueprint, the inclusion of software in the definition of royalties in the UN Model Tax Convention and the implementation of a shared taxing right for automated digital services in the UN Model Tax Convention.

Allocation of taxing rights, ability to pay principle, economic allegiance, single tax principle, Inclusive Framework, Pillar One Blueprint, OECD Model Tax Convention, UN proposals on shared taxing rights, UN Model Tax Convention, automated digital services.
Current Trends in Counteracting Thin (Insufficient) Capitalization in the Russian Legal System
Authors: A. Tsindeliani Imeda , T. Anisina Karina , V. Migacheva Elena , I. Lyutova Olga , Lesina Lyudmila
Published: February 2022

The purpose of this study is to theoretically substantiate the stages of development of judicial approaches to the application of thin (insufficient) capitalization rules in the tax relations of Russian taxpayers with foreign companies, including transnational corporations, operating in Russia. The development of legal regulation and the corresponding judicial approaches regarding thin (insufficient) capitalization is retrospectively considered.

In particular, the possibility of applying this rule, provided double taxation avoidance, was studied as well as its correlation with the application of other anti-evasive norms of tax law in Russia. In addition, the following was performed: (1) periodization of the stages of judicial practice development on the application of thin (insufficient) capitalization rules by Russian courts; (2) formulation of new approaches contained in the Decision of the Supreme Court of the Russian Federation dated 14 September 2020 in case No. A60-29234/2019 (Mega-Invest Limited liability company (LLC)).

The practical significance of this article consists of proposals for eliminating the inadequacies of judicial practice in the aspect of thin capitalization as well as a recommendation to take into account the direction of development of such judicial practice in the preparation of tax regulatory acts and to prevent illegal methods of tax minimization.

Tax relations, taxpayer, judicial practice, interest rate, dividends.
Case Law Note: Tax Treaty Exemption Benefits for Students, Trainees, Scholars, and Teachers: An Analysis
Authors: Mohi Uddin Mohammed , S. Caselton Paul
Published: February 2022

Tax treaties signed between the United States of America and other countries do not define various terms used in the treaties. Absences of such definitions contribute to creating disputes between tax payers and the Internal Revenue Service (IRS). Some of those disputes end up in tax courts. This article critically analyses various income tax exemption benefits available to nonresident alien students, scholars, trainees, and teachers in light of select income tax treaties/conventions. We also evaluate select tax court precedents interpreting various tax treaty benefits and the terms used in these tax treaties as interpreted by the US tax courts.

Tax treaty, nonresident alien, federal tax exemption benefit, case law precedents.
Value-Added Tax (VAT) and Sustainability in the European Union: A Radical Proposal Design Issues, Legal Aspects, and Policy Alternatives
Authors: Traversa Edoardo , Timmermans Benoît
Published: February 2022

This article aims to examine how the implementation of environmental taxes could build on the success of value-added tax (VAT) to become more efficient and consistent. This is not to increase the overall tax burden on citizens but to reorganize existing indirect taxation differently by better taking into account European Union (EU) environmental objectives, in particular regarding the circular economy. With its broad tax base, its systemic structure based on neutrality (which does not exclude differentiation), its wide acceptance among taxpayers, and its proven compliance process, the VAT has some features that could inspire environmental policymakers. It indeed impacts consumer choices at the broadest possible level while avoiding distortions.

The authors begin by identifying the reasons for the success and robustness of VAT. A new concept of ‘green VAT’ will then be proposed based not on the classical instrument of reduced rates for specific transactions as is already done and advocated by EU institutions (European Commission, Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, A new Circular Economy Action Plan. For a cleaner and more competitive Europe, COM(2020) 98 final (11 Mar. 2020). See also Opinion of the European Committee of the Regions – New Circular Economy Action Plan (2020/C 440/18), OJ C 440/107 (18 Dec. 2020), para. 23.) but on a coherent life cycle approach to all goods and services. This new approach identifies negative externalities by following the same value chain as the VAT. It aligns as much as possible with the administration and compliance methods already implemented by the VAT.

Finally, a possible virtual use of the new green VAT concept will be presented. It does not require any legislative changes. It takes the form of a ‘virtual tax’ that appears on the price tag of every product without being effectively paid and may be used as an indicator for the actual environmental cost of production.

VAT, EU harmonization, environmental taxation, sustainability, life-cycle assessment.
Country Note: Abolition Of Ddt In India: A Treat For Foreign Investors?
Authors: Raghuwanshi Himanshu
Published: February 2022

The Indian government eliminated the much maligned dividend distribution tax (DDT) through Finance Act 2020. The abolishing of the DDT marks a return to the shareholder regime of dividend taxation (hereinafter ‘shareholder regime’). Foreign enterprises (generally multinational corporations) aiming to do business in India through subsidiaries or enterprises that already have subsidiaries in India can benefit from this change. This article analyses the tax impact of this change when an Indian subsidiary distributes its profits to its parent or holding company. Thus, the paper presents a tabular representation of taxation in the DDT regime and the shareholder regime and compares them. To present the complete scenario, the paper also analyses different profit distributing mechanisms other than dividends that are used by companies – specifically, the buyback of shares and share capital reduction. Finally, limited liability partnership (LLP) firms offer another vehicle for companies to conduct business in India. Thus, the paper also analyses the taxation aspects of an LLP distributing profits to its partner company.

The return to the shareholder regime will allow non-residents to avail beneficial tax rates provided for dividend taxation in double taxation avoidance agreements (DTAAs) signed by India with other countries. Thus, the final section of this article discusses the mechanisms that are in force to prevent treaty shopping. The principal purpose test (PPT) brought in by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) (Multilateral Instrument or MLI), the threshold of beneficial owners found in most DTAAs, and India’s domestic general anti-avoidance rule (GAAR) are analysed to determine the essential requirements of these mechanisms.

CFC, Individuals, BEPS, Action 3, Brazil.
مخطوطة صفة المياه الحادة المعدنية
Authors: محيميد وسن حسين
Published: February 2022

تناولت مخطوطة (صفة المياه الحادة المعدنية) في مادتها ما يتعلق بعلمي الكيمياء والصيدلة، وهي نسخة ناسخ لا يُعرف مؤلفها على الرغم من أن ناسخها يشير إلى صنعة مؤلفها مقتصراً على ذكر لقبه الذي لم نقف منه على شخصيته، تناول فيها الأملاح المعدنية إذ يصنفها إلى أربعة أجناس احداها الزاجات، وثانيها الشبوب، وثالثها البوارق، ورابعها سائر الأملاح
الشك المعرفي في الاسلام واثره على الغرب
Authors: طراد مجيد مخلف
Published: February 2022

حضر الشك المعرفي وبقوة في التراث الفلسفي الاسلامي فقد وردت نصوص عدیدةلمفكرین وفلاسفة تدعو لاعتمادة منھجاً للبحث وطریقاً للمعرفة كالكندي والتوحیديوالفا
تربية الشباب في التراث الاسلامي وانعكاساتها على الواقع المعاصر
Authors: جاسم الاء نافع
Published: February 2022

إھتم الإسلام بالشباب إھتماماً كبیراً ، وأعتنى بھم لأنھم القوة والحركة في الحیاة، وھيالمرحلة المفضلى من حیاة الأنسان ، وھم الذین حملوا التضحیة ومشاقات نشر الدعوة
الزخارف الاجرية في ضريح محمد باشا الداغستاني
Authors: الدراجي سعدي ابراهيم
Published: February 2022

تُعنى ھذه الورقة بدراسة أحد الأضرحة المغمورة في مقبرة الخیزران، التي تُعد من أقدمالمقابر في بغداد، وھو ضریح محمد باشا الداغستاني الذي استشھد في معارك الكوت التيدارت بین الانكلیز والجیش العثماني في اذار سنة ( ١٩١٦ م). ولھذا الضریح اھمیة بوصفھمفعم بالزخارف الآجریة التي تمثل اخر الحلقات في انتاج المدرسة البغدادیة.یسعى البحث إلى توثیق ھذا الضریح بدراسة وصفیة تحلیلیة اعتمدت على
اسباب السعادة والشقاء عند الكندي
Authors: علوان ياسين حسين
Published: February 2022

یعد الكندي أول فیلسوف عربي وإسلامي برز في ساحة الفلسفة العربیة والإسلامیة ،ومن خلال مؤلفاتھ ورسائلھ كشف عن آراءه في مختلف المیادین الفلسفیة ، من الوجودوالعالم والإنسان ، ومنھا ما سنتناولھ في ما یختص بھ الإنسان
مؤلفات عن وباء الطاعون في الوباء الاسلامي
Authors: اورحيم طارق محمد
Published: February 2022

وقعت في العالم الإسلامي على مر العصور عدد من الكوارث الطبیعیة والبشریة،فأفرز تلك النوازل والمصائب جملة من الكتب والمؤلفات ، عرف معظمھا بوباء
الحياة العلمية والثقافية للمؤلف ابن نقطة
Authors: زاجي بثينة جبار
Published: February 2022

ینتمي ابن نقطة الى المذھب الحنبلي الذي ینتسب الى الامام احمد بن حنبل (ت ٢٤١ ھ٨٥٥ م)، ومع نشأتھ العراقیة فانھ حجازي الجوھر والقصد ، فانھ ینتمي الى مدرسة اھل /الحدیث المالكیة ثم الشافعیة .
الواح فخارية غير منشورة من المتحف العراقي
Authors: رمضان زيار صديق
Published: February 2022

تعد دراسة الالواح الفخاریة في بلاد الرافدین من المواضیع الفنیة المھمة التياعطتنا معلومات قیمھ سواء كانت من الناحیة الفنیة ام من الناحیة الحضاریة لاسیماعن طبیعة المجتمع العراقي القدیم ومعرفة معتقداتھ الدینیة والسیاسیة والاجتماعیة،
الاصول الثنائية والثلاثية والرباعية في الاصول المعجمي
Authors: عنيزان خديجة زبار
Published: February 2022

تقسم الافعال من حيث عدد حروفها الى مجردة و مزيدة
العلاقةُ بينَ النّفيِ والتّوكيدِ في الصّناعةِ النّحويّةِ والمعنى
Authors: قلعه جي اسماعيل بكري
Published: February 2022

إذا كان التركيب النحوي مُنعكَسًا لما يعتملُ في ذهن المبدع من أفكار متواشجة, فهو بيئة يجتمع فيها ما يأتلف ويختلف من الأساليب والدلالات, فقد يجتمع في التركيب الواحد أسلوبان نحويّان
الاستحاضة عبر التاريخ وتفصيلها في التراث الفقهي الاسلامي
Authors: طاهر هدى عبد الله
Published: February 2022

إن الله سبحانه وتعالى قد خص النساء ببعض الأحكام، وجعل لها خصوصية تنفرد بها، من حيث أحكام الحيض، والنفاس، والاستحاضة، والحمل، والرضاع
كيف نسخر تقنية التحسس النائي الجوي لخدمة العمل الآثاري
Authors: زيدان رؤى زهير
Published: February 2022

لجأ العالم منذ أواخر القرن الماضي الى توجيه اغلب بحوثه الى كل ما هو غير محسوس أو ملموس مثل الإشعاعات والموجات الكهرومغناطيسية،  وقد كان التطور السريع لتقنيات التحسس
التراث العماري في ناحية بامَرني (دراسة ميدانية)
Authors: قادر عبد الله خورشيد
Published: February 2022

التوثيق التاريخي للتراث العماري له أهمية أساسية و كبيرة في تقييم النتاج المعماري الذي عاني من الإهمال والتخريب لعقود طويلة ولم تسلط عليها دراسات معمارية وتوثيقية كافية ،ولتغطية المعرفة الشمولية في مجال التراث العماري في ناحية بامَرني في كوردستان العراق في القرن العشرين وعلى المستوى الفكري
أهل الذمة وأثرهم العلمي في العصر العباسي
Authors: محيميد وسن حسين
Published: February 2022

برع علماء أهل الذمة من اليهود والنصارى والصابئة والمجوس في مختلف العلوم العلمية الصرفة والإنسانية كونهم أصحاب مواريث حِضارية لم يكن للدولة العربية الإسلامية بُداً من الاستعانة بهم والإفادة من خبراتهم، ومن أبرز العلوم التي نتناولها في بحثنا أثرهم وتضلعهم في علم الطب .
A Review on Mechanical Properties of Al-Alloy with B4C and Fly ash Reinforced Metal Matrix Composite
Authors: G. Patel Prof. Sanjay
Published: February 2022

Most of the style of production strategies available for discontinuous metallic matrix composites, stir casting is generally regularly occurring as an especially promising route, presently practiced commercially. Its benefits lie in its simplicity, flexibility and applicability to massive amount production with value benefit. The major trouble of this manner is to reap sufficient wetting of particle with the aid of liquid metallic and to get a homogenous dispersion of the particulates. the present assessment is at the technique employed in stir casting which include, how the base steel is melted, at what temperature and kingdom it's miles to be maintained, what conditions the particulates are brought and how the stirring time and stirring speed have an effect on the final composite cloth. The effect of stirrer design and feeding mechanism has additionally been discussed. The variation in the type of mixing the particulates into the metallic matrix has additionally been handled within the paper. in the introductory component the stir casting method with a diagram has been laid out to present an overview of the general system of casting of steel matrix composites. the limitations of the process also are listed in the paper. Key Words: Metal matrix composites; Particulates, reinforcement, stir casting
Indonesia's Promotion of UN Migrant Protection Norms in ASEAN
Authors: Auethavornpipat Ruji , Palmer Wayne
Published: February 2022

Scholars have devoted insufficient attention to Indonesia's foreign policy on migrant worker protection, especially as mobilized in multilateral institutions. This article addresses such knowledge gaps by analyzing why Indonesia has, for almost two decades, persistently promoted the
United Nations Migrant Worker Convention in the Association of Southeast Asian Nations (ASEAN) despite constant pushback from migrant-receiving countries. It argues that Indonesia's persistence is driven by its locally constituted meaning of migrant worker rights. In particular, this article
advances the critical norms approach in international relations to demonstrate that its interpretation is influenced by "Indonesia's normative baggage," or past experiences with labour migration that have too frequently dealt with the exploitation of Indonesian citizens abroad. This normative
baggage in turn shapes the country's diplomacy and promotion of convention standards deemed appropriate for safeguarding Indonesian migrants in ASEAN. In presenting the argument, this article contributes to the study of labour migration by scrutinizing Indonesia's foreign policy on migrant
protection and unpacking norm interpretation processes that are necessary in international negotiations.
Mapping The Strategy Of Development Of The Creative Economy South Tangerang-Based Prospective Analysis
Authors: Nur Aini
Published: February 2022

The creative economy is one of the boosters in spurring economic development in South Tangerang City. Activities that support economic growth where production, distribution and consumption become a unified chain that is interconnected between creative economic actors, distribution chains, consumers and the government as regulator. The purpose of this study is to map the strategic development of a creative economy based on prospective analysis in South Tangerang. The primary data collection method was done by interview and direct observation to the field. Secondary data collection was taken from literature review. Analysis of data used prospective analysis. The results showed that the average star up did not have legality, consequently access to capital was difficult. Capital and product development are variables that have a very strong dependency and influence in the development of the creative economy, and which are included in this output variable are processing facilities, availability of raw materials, employment, revenue, packaging, shelf life, business meeting. Suggestions that can be given related to the results of this research are the socialization of legality management needs to be improved and the need for training according to the creative economy business category in South Tangerang.
Equality of Strategy and Resources in Plastic Packaging Industry Companies Case Study : PT. Sinergi Inti Plastindo Tbk
Authors: Khoirun Nisa Bahri
Published: February 2022

This study aims to identify a strategic group model in the plastic packaging industry in Indonesia. The plastic packaging industry plays an important role in the manufacturing industry. With the increasing demand for a manufactured product, the plastic packaging industry is still very tempting for business people. Strategic Group is a number of business units or a number of companies that use the same strategy with the same resources. This research focuses on PT. Sinergi Inti Plastindo, Tbk a plastic packaging company in Indonesia. The company produces various types of plastic packaging for food products. This case study research method is also used to describe a strategy used by companies as a strategy to deal with competition in industrial groups. The results of the research show that the market leader holds the highest sales in 2019 using the same strategy as its competitors. The results also show that companies operating in the same industry need to develop their product types. Don't just focus on one type of product. The number of types of products produced will increase the sales of the company. In addition, the market share obtained by the company will be higher.
Implementation Of The Nature Of Science And Social Sciences In The World Of Education
Authors: Sahbuki Ritonga  , Zulpahri Nainggolan  , Soybatul Aslamiah Ritonga3  , Raden Sri Ayu Ramadhana  , Muhammad Fauzi Romadhon Marpaung  , Wahyu Azhar Ritonga
Published: February 2022

Implimentation of the nature of science and social science in the world of education aims to form a mindset and mindset of feeling towards students who are more consistent in learning so that education is realized that gives birth to future generations with a scientific mindset, with concepts, principles, theories and emotional and social intelligence in each individual student. The method of theoretical studies and observations in schools that science and social sciences cannot be separated from the learning process in the world of education, from the results of data testing that we have carried out that social phenomena are always related to their environment. Implementation of the nature of science and social science in the world of education that there are vibrations and energy waves to carry out an activity in learning which essentially already exists in each individual. Data processing results using spss for windows obtained Fhitung=13.618 with sig. 0.000 and Fhitung= 8.385 with sig.0.001 from for Ftable= 3.19 the results obtained in relation to the implementation is very significant.
The Implementation Of Information Technology In The Development Of Left And Right Brain At An Early Age In The World Of Education
Authors: Wahyu Azhar Ritonga  , Eriani  , Ismi Yulizar  , Uswatun Hasanah Masra Tangse  , Yuli Yani  , Dwina Putri
Published: February 2022

The purpose of the study is to develop the use of the right and left brain in early childhood through the implementation of information technology in this case learning using video with words. Education in learning that is done must keep up with the times by utilizing information technology we often mention with the era of revolution 4.0. Research methods use descriptive qualitative methods by means of observation and interview of teachers, Then the data obtained in the test using spss for windows with a population of 60 early childhood results obtained Fcount = 23,347 > Ftable = 3.16 so it can be said that the implementation of information technology in learning in the form of video display is very good in the development of the right and left brain in each individual early childhood.
Blood Lactate, Body Temperature and Heart Rate During Submaximal Exercise in Dogs with Brachycephalic Obstructive Airway Syndrome: A Preliminary Study
Authors: Žgank Žiga , Nemec Svete Alenka , Erjavec Vladimira
Published: February 2022

The aim of the present preliminary study was to investigate how submaximal exercise affects blood lactate (BL) concentrations, body temperature (BT) and heart rate (HR) in dogs with brachycephalic obstructive airway syndrome (BOAS). Seven dogs with BOAS grade 2/3 and 3/3 were subjected to submaximal exercise on a treadmill. Each dog was subjected to training session that began with a 5-minute walk at a speed of 2.5 km/h and an incline of 0% and continued with a 5-minute walk at a speed of 2.5 km/h and at an incline of 5%. Heart rate, BT, and BL concentrations were measured before the start (T1), every 5 minutes during the test (T2, T3) and after 15 and 30 minutes of rest (T4, T5). Blood lactate concentrations at T3 and T5 were significantly lower (P < 0.05) than concentrations at T1. Heart rate and BT values at T2 and T3 were significantly higher (P < 0.05) than values at T1. Submaximal exercise resulted in a significant decrease in BL concentrations and a significant increase in BT and HR in dogs with BOAS. The results of this preliminary study can give us additional information about the severity of BOAS; however, further studies are needed to gain better insight into the physiological response of BOAS patients of individual breeds to submaximal exercise testing.
Hubungan Tingkat Pengetahuan Ibu tentang Perawatan Gigi dengan KejadianKaries Gigi Pada Anak Usia 3-5 Tahun di Paud Desa Grudo, Kecamatan Ngawi
Authors: Wulandari Rizki Ayu , Pariyem Pariyem , Prawoto Edy
Published: February 2022

Ibu merupakan orang yang paling dekat dengan anak dan orang yang berpengaruh terhadap pendidikan anak sejak dini. Pengetahuan ibu menjadi faktor penting dalam membiasakan anak merawat giginya, seperti membiasakan anak menggosok gigi secara teratur. Ibu sering mengabaikan dalam membiasakan anak menggosok gigi secara teratur dengan alasan gigi anak akan segera digantikan oleh gigi tetap. Penelitian ini bertujuan untuk mengetahui hubungan antara tingkat pengetahuan ibu tentang perawatan gigi dengan kejadian karies gigi pada anak usia 3-5 tahun di PAUD Desa Grudo Kecamatan Ngawi. Metode penelitian yang digunakan adalah total sampling, dengan jumlah sampel 40. Analisa univariat menggunakan statistik deskriptif dan analisa bivariate menggunakan uji chi square. Dari hasil uji chi square nilai p = 0,503 yang berarti H0 diterima atau tidak ada hubungan antara tingkat pengetahuan ibu tentang perawatan gigi dengan kejadian karies gigi anak usia 3-5 tahun
Hubungan Dukungan Keluarga Terhadap Kepatuhan Diet Penderita Hipertensi di Desa Ngompro Kecamatan Pangkur Kabupaten Ngawi
Authors: Nur’aini Elvya Yuni , Nisak Raudhotun
Published: February 2022

Latar belakang: Hipertensi adalah suatu keadaan dimana kondisi tekanan darah pada pemeriksaan berulang seseorang memiliki >140mmHg (sistolik) dan >90 mmHg (diastolik). Tekanan darah penderita hipertensi dapat diturunkan dengan pola makan yang teratur, kegiatan fisik yang cukup dan dapat dikontrol dengan diet. Kepatuhan pasien dalam menjalankan dietnya sangat erat kaitannya dengan dukungan dari keluarga. Tujuan: untuk menganalisis Hubungan Dukungan Keluarga Terhadap Kepatuhan Diet Penderita Hipertensi Di Desa Ngompro Kecamatan Pangkur Kabupaten Ngawi.

Metode: Desain yang digunakan adalah korelasi dengan pendekatan cross sectional. Jumlah responden dalam penelitian sebanyak 50 responden. Pengumpulan data dengan menggunakan kuisioner dan uji rank spearman. Hasil: hasil penelitian diperoleh mayoritas responden (72%) mendapat dukungan keluarga baik sejumlah 36 orang, lebih dari setengahnya (62%) responden patuh terhadap diet hipertensi sejumlah 31 orang. Hasil uji rank spearman memperoleh nilai signifikan p=0,000 dan korelasi koefisien sebesar 0,657. Kesimpulan: berdasarkan hasil penenlitian menunjukkan H1 diterima, artinya ada hubungan dukungan keluarga terhadap kepatuhan diet penderita hipertensi di desa Ngompro Kecamatan Pangkur Kabupaten Ngawi.
Motivasi Gap-Year pada Mahasiswa Akper Pemkab Ngawi
Authors: Yati Nur , Sandi Yudisa Diaz Lutfi , Hidayah Nurul
Published: February 2022

Pendahuluan : Gap-year menjadi salah satu pilihan mahasiswa Akper Pemkab Ngawi sebelum mereka melanjutkan pendidikan kejenjang yang lebih tinggi dengan didasari berbagai alasan. Penelitian ini bertujuan untuk menggali motivasi gap-year pada mahasiswa Akper Pemkab Ngawi. Metode : Penelitian ini menggunakan metode deskriptif kualitatif, partisipan berjumlah 7 orang yang dipilih sesuai kriteria inklusi menggunakan purposive sampling. Pengumpulan data menggunakan wawancara semi terstruktur. Tahap analisis data pada penelitian ini menggunakan teknik colaizzi yang di dukung software Nvivo 11 untuk menghindari missing data. Hasil :  Pada penelitian ini di dapatkan 5 tema besar : (1) tidak lolos seleksi masuk perguruan tinggi, (2) desakan ekonomi, (3) ikut keputusan orang tua, (4) memperluas pengetahuan, (5) peningkatan soft skill. Kesimpulan : Motivasi gap-year pada mahasiswa Akper Pemkab Ngawi didasari dengan berbagai alasan yang nantinya akan menjadi pendorong mahasiswa Akper Pemkab Ngawi lebih memilih gap-year untuk sementara waktu sebelum mereka melanjutkan pendidikannya ke jenjang yang lebih tinggi.
New cultivars
Authors: D'Amato Peter , Hutley Matthew
Published: February 2022

The cultivars Sarracenia 'Randy Rable' and Sarracenia 'Laughing Wizard' are described.
Variation in Drosera pygmaea
Authors: Gibson Robert
Published: February 2022

Drosera pygmaea DC. grows naturally across wetter parts of southern Australia and also occurs in New Zealand, making it the most widespread of all pygmy sundews. It is aptly named thanks to its small size which makes it easy to overlook and challenging to study. However the effort to study this species has revealed some interesting morphological variation which is discussed here.