bluuebunny/crossref_metadata_2025 huggingface dataset:
ĐÌNH LÀNG THANH HÓA - SỰ BIẾN ĐỔI VÀ VẤN ĐỀ BẢO TỒN, PHÁT HUY GIÁ TRỊ
Authors: Lê Thị Thảo
Published: May 2022

Thanh Hóa là vùng đất giàu truyền thống lịch sử - văn hóa, hiện còn lưu giữ nhiều đình làng giá trị, phân bố chủ yếu ở vùng đồng bằng, duyên hải. Mặc dù vậy, do nhiều nguyên nhân cả khách quan lẫn chủ quan như thiên tai, biến động lịch sử, hoạt động dân sinh, sự tác động vô thức của con người mà nhiều đình làng có nguy cơ bị hủy hoại. Nghiên cứu sự biến đổi của đình làng và việc thờ cúng Thành hoàng làng ở xứ Thanh trong lịch sử để chúng ta có cái nhìn toàn cảnh nhằm đề xuất các giải pháp để bảo vệ, gìn giữ và phát huy loại hình di tích đặc biệt này.
CÁC YẾU TỐ ẢNH HƯỞNG ĐẾN TRÍ TUỆ XÃ HỘI CỦA SINH VIÊN SƯ PHẠM MẦM NON
Authors: Nguyễn Thị Hồng
Published: May 2022

Trí tuệ xã hội là hướng nghiên cứu mới về trí tuệ của con người trong tâm lý học. Bài viết nghiên cứu các yếu tố ảnh hưởng đến trí tuệ xã hội của sinh viên Sư phạm Mầm non. Kết quả nghiên cứu góp phần làm sáng rõ lý luận về trí tuệ xã hội, làm cơ sở để nghiên cứu thực tiễn trí tuệ xã hội của sinh viên Sư phạm Mầm non.
VẬN DỤNG CA DAO, TỤC NGỮ VÀO GIẢNG DẠY MÔN TRIẾT HỌC MÁC - LÊNIN Ở CÁC TRƯỜNG CAO ĐẲNG, ĐẠI HỌC
Authors: Hoàng Thị Thảo , Vũ Hoàng Oanh
Published: May 2022

Vận dụng ca dao, tục ngữ trong giảng dạy là một phương pháp cơ bản, cần thiết nhằm gắn lý luận với thực tiễn, giảm bớt tính trừu tượng khó hiểu, giúp sinh viên nắm bắt được những tri thức của triết học một cách sinh động nhất. Qua đó, làm tăng thêm sức thuyết phục và giá trị của môn Triết học Mác - Lênin đối với sinh viên; kích thích sự hứng thú, say mê nghiên cứu và học tập môn học này. Khẳng định giá trị thực tiễn, sự gắn bó chặt chẽ của triết học đối với đời sống con người; cung cấp cho sinh viên một phương pháp khoa học, nâng cao năng lực nhận thức và cải tạo hiện thực xã hội.
NHỮNG CON ĐƯỜNG HÌNH THÀNH THUẬT NGỮ THỜI TRANG TRONG TIẾNG VIỆT
Authors: Hoàng Thị Huệ , Lê Thị Hương
Published: May 2022

Dựa trên nguồn tư liệu khảo sát thực tế, bài viết tìm hiểu những con đường hình thành thuật ngữ thời trang trong tiếng Việt. Kết quả nghiên cứu cho thấy, thuật ngữ thời trang tiếng Việt được hình thành theo bốn con đường: Thuật ngữ hóa từ thông thường; tạo thuật ngữ mới dựa trên cơ sở ngữ liệu vốn có; vay mượn thuật ngữ nước ngoài; vay mượn thuật ngữ khoa học liên ngành. Bài viết đã tập trung tìm hiểu đặc điểm của từng con đường hình thành thuật ngữ, để thấy rằng những con đường này đã góp phần làm đa dạng và phong phú hệ thuật ngữ thời trang trong tiếng Việt.
PHÂN TÍCH VÀ DIỄN TẤU MỘT SỐ CA KHÚC MANG ÂM HƯỞNG DÂN CA ĐƯỢC CHUYỂN SOẠN CHO ĐÀN NGUYỆT
Authors: Phạm Ngọc Đỉnh
Published: May 2022

Đàn nguyệt là một nhạc cụ có vị trí quan trọng trong dàn nhạc sân khấu truyền thống của các thể loại hát chèo, dân ca, cải lương, chầu văn... Đàn nguyệt có thể tạo ra những âm thanh mộc mạc với âm sắc đặc thù phản ánh được nhiều trạng thái tình cảm. Ngoài vai trò đệm hát, độc tấu, hòa tấu cùng dàn nhạc dân tộc, đàn nguyệt còn thể hiện tốt những tác phẩm đương đại. Để khai thác thêm nhiều tính năng của cây đàn, một số nhạc sĩ  đã chuyển soạn những ca khúc mang âm hưởng dân ca dành riêng cho đàn nguyệt nhằm làm phong phú hơn chất liệu âm nhạc.
THỰC TRẠNG VÀ GIẢI PHÁP PHÁT TRIỂN MÔN KHIÊU VŨ THỂ THAO NGOẠI KHÓA CHO SINH VIÊN TRƯỜNG ĐẠI HỌC VĂN HÓA, THỂ THAO VÀ DU LỊCH THANH HÓA
Authors: Nguyễn Công Thành
Published: May 2022

Khiêu vũ thể thao không chỉ đóng vai trò quan trọng về mặt lý luận mà còn là phương tiện giao tiếp trong xã hội hiện đại. Đối với Trường Đại học Văn hóa, Thể thao và Du lịch Thanh Hóa môn học Khiêu vũ thể thao còn rất mới mẻ và chưa phát triển. Vì vậy, thông qua quá trình nghiên cứu, đánh giá thực trạng tập luyện khiêu vũ thể thao hiện nay của sinh viên, tác giả lựa chọn các giải pháp phù hợp ứng dụng vào thực tiễn để phát triển môn Khiêu vũ thể thao vào quá trình tập luyện ngoại khóa cho sinh viên Trường Đại học Văn hóa, Thể thao và Du lịch Thanh Hóa.
GIẢI PHÁP NÂNG CAO CHẤT LƯỢNG NGUỒN NHÂN LỰC DU LỊCH CỘNG ĐỒNG TỈNH THANH HÓA TRONG GIAI ĐOẠN HIỆN NAY
Authors: Lê Thanh Hà
Published: May 2022

Thanh Hóa có tiềm năng và thế mạnh về du lịch sinh thái, du lịch cộng đồng. Theo thống kê, giai đoạn 2016 - 2020, các điểm du lịch cộng đồng ước đón được trên 2,3 triệu lượt khách, chiếm 5,5% tổng lượt khách du lịch toàn tỉnh, gấp 2,0 lần giai đoạn 2011 - 2015; tốc độ tăng trưởng bình quân đạt 25,6%/năm [12]. Tuy nhiên, bên cạnh những kết quả đạt được, du lịch cộng đồng ở Thanh Hóa còn gặp nhiều khó khăn. Trong đó, vấn đề giải quyết trước mắt và lâu dài là công tác nâng cao chất lượng nguồn nhân lực du lịch. Bài viết phân tích thực trạng nguồn nhân du lịch cộng đồng tỉnh Thanh Hóa, trên cơ sở đó đề xuất các giải pháp cho nguồn nhân lực du lịch cộng đồng tỉnh Thanh Hóa trong giai đoạn hiện nay.
ĐỀ XUẤT MÔ HÌNH NGHIÊN CỨU CÁC NHÂN TỐ ẢNH HƯỞNG TỚI SỰ LỰA CHỌN KHÁCH SẠN TẠI THANH HÓA
Authors: Mai Anh Mai Anh Vũ
Published: May 2022

Bài báo tập trung xây dựng mô hình nghiên cứu về các nhân tố ảnh hưởng tới sự lựa chọn khách sạn. Kết quả của nghiên cứu là đề xuất mô hình nghiên cứu các nhân tố ảnh hưởng tới sự lựa chọn khách sạn tại Thanh Hóa. Đây sẽ là tiền đề cho việc thực hiện nghiên cứu chính thức tiếp theo của tác giả nhằm kiểm định mô hình nghiên cứu và xác định các nhân tố ảnh hưởng cũng
ĐÀO TẠO THIẾT KẾ THỜI TRANG GẮN VỚI DOANH NGHIỆP, TỔ CHỨC SẢN XUẤT VÀ KINH DOANH THỜI TRANG
Authors: Bùi Thị Hằng
Published: May 2022

Hiện nay, nhiều sinh viên tốt nghiệp đại học ngành thời trang ra trường không tìm được việc làm đúng với chuyên ngành đào tạo, trong khi đó doanh nghiệp, tổ chức sản xuất, kinh doanh (DN,TC SXKD) lĩnh vực thời trang không tuyển dụng được người lao động thỏa mãn yêu cầu hoặc phải đào tạo, bổ sung kiến thức kỹ năng cho phù hợp với công việc. Do đó, giáo dục đại học gắn với DN,TC SXKD thời trang là mối quan hệ tất yếu nhằm tạo ra những lao động chất lượng, đáp ứng nhu cầu nhà tuyển dụng.
ẢNH HƯỞNG CỦA VIỆC THU HỒI ĐẤT NÔNG NGHIỆP ĐẾN CƠ CẤU LAO ĐỘNG VIỆC LÀM CỦA NGƯỜI DÂN SINH SỐNG TẠI KHU KINH TẾ NGHI SƠN TỈNH THANH HÓA
Authors: Đoàn Văn Trường
Published: May 2022

Khu kinh tế Nghi Sơn là một trong những vùng trọng điểm kinh tế công nghiệp của Thanh Hóa nói riêng và cả nước nói chung. Sự phát triển khu kinh tế đã làm thay đổi nhiều mặt đời sống của người dân địa phương. Đó là sự chuyển đổi các mô hình kinh tế theo hướng đô thị hiện đại, thu hẹp quy mô và lối sống nông thôn. Tuy nhiên, quá trình phát triển khu công nghiệp hiện nay đã tạo nên sự chuyển dịch trong cơ cấu lao động, việc làm của người lao động bị thu hồi đất. Nghiên cứu này được chúng tôi phân tích dựa trên việc khảo sát từ 1.120 hộ gia đình bị thu hồi đất tại khu kinh tế Nghi Sơn tỉnh Thanh Hóa. Kết quả nghiên cứu là cơ sở khoa học để các cơ quan chức năng ban hành những quyết sách đúng, hợp lý trong việc giải quyết vấn đề cơ cấu lao động, việc làm. Đồng thời, góp phần xây dựng hệ thống các giải pháp và mô hình nhằm giải quyết vấn đề sinh kế cho người lao động bị thu hồi đất tại khu kinh tế Nghi Sơn hiện nay.
Studi Kualitatif Fasilitas Kesehatan Lansia Di Panti Sosial Tresna Werdha Budi Mulia 1 Cipayung Jakarta Timur Tahun 2018
Authors: Agustina Agustina , Ohoitenan Nurlela
Published: May 2022

Berdasarkan data proyeksi penduduk, diperkirakan tahun 2017 terdapat 23,66 juta jiwa penduduk lansia di Indonesia.  DKI Jakarta mencatat bahwa jumlah lansia terlantar berjumlah 5991 orang pada tahun 2014. Berdasarkan data  BPS pada 2014, tidak diketahui berapa jumlah lansia dari total 20,24 juta lansia atau setara 8,03% penduduk Indonesia yang tinggal di panti jompo Keberadaan panti werdha untuk menampung para lansia di Indonesia merupakan salah satu bentuk perhatian pemerintah. Tujuan penelitian ini untuk menggambarkan Analisis Fasilitas Kesehatan Lanjut Usia (Lansia) Di Panti Sosial Tresna Werdha Budi Mulia1 Cipayung Kota Jakarta Timur Tahun 2018, khusus untuk mengetahui karakteristik lansia dan keadaan patient safety di panti tersebut.

             Penelitian ini menggunakan desain kualitatif dengan pendekatan fenomenology. Penelitian dilakukan pada bulan Juni dan Juli 2018. Dalam penelitian ini teknik yang dipilih yaitu Sampling Purposive, karena pertimbangan keterbatasan waktu, tenaga dan dana dalam melakukan penelitian. Data yang diambil adalah wawancara mendalam, observasi dan telaah dokumen.  Analisis data menggunakan triangulasi.

             Secara umum patient safety di kamar mandi panti cukup bagus. Situasi kamar mandi lansia ada yang menggunakan wc duduk dan wc jongkok, lantai kamar mandi bersih dan tidak licin tersedianya pegangan/handrail di setiap jalan untuk lansia. Tempat tidur yang digunakan para lansia masih belum memenuhi persyaratan standar yang diharuskan.  Kondisi ini ditambah dengan prilaku penghuni yang tidak menjaga kebersihan tempat tidur. terdapat tanda-tanda peringatan di Panti Sosial Tresna Werdha antara lain tanda hati-hati yang di jalan menuju ke kamar mandi dan lantai yang licin, terdapat juga tanda jalur evakuasi di sepanjang jalan. Tanda peringatan di panti digunakan sebagai fungsi untuk memberikan informasi tentang kondisi seperti larangan, peringatan, persyaratan lebih dari pertolongan.
Equity and the Article I Court: Is the Tax Court’s Exercise of Equitable Powers Constitutional?
Authors: Lederman Leandra
Published: May 2022

“Relieve the judges from the rigour of text law, and permit them, with pretorian discretion, to wander into it’s equity, and the whole legal system becomes incertain.”“Tax law is not based on equity and arguments of equity have little force.”To most lawyers, the “federal courts” are the courts created under Article III of the United States Constitution. However, the federal courts also include the United States Tax Court, the United States Court of Federal Claims, the bankruptcy courts, and the territorial courts – all “legislative courts” created by Congress under Article I of the Constitution. Several of these Article I courts have important jurisdiction and large dockets, and issue influential opinions with precedential value. Yet, scholars typically have not paid much attention to legislative courts other than the bankruptcy courts, which are courts adjunct to the Article III district courts. Since 1988, when Professor Richard Fallon of Harvard Law School published his important article, “Of Legislative Courts, Administrative Agencies, and Article III,” little has been published on the features and limitations of Article I courts.
Contingencies and the Estate Tax
Authors: Gerzog Wendy C.
Published: May 2022

Contingencies... may assume an infinite variety of shapes and forms to suit the needs of the transferor. A stated contingency may represent a strong probability, and perhaps even a practical certainty, that the property will shortly return to the transferor. On the other hand, the possibility of regaining the property may be so remote as to be essentially nonexistent.As one federal court reiterated, "the basic purpose of the estate tax 'is to bring within the gross estate of the transferor that which he gave upon a contingency terminable at his death.Contingencies indicate probabilities. If a decedent dies owning a lottery ticket, the value of that ticket is included in his gross estate. In this instance, the decedent owns the property and it is just the nature of the property itself that involves a contingency related to its value. Because the lottery has not yet occurred, the value of that ticket would be its cost, reflecting the unlikelihood that decedent, like any other lottery ticket owner, is holding a "winning" ticket. If decedent can possess other types of property that depend on the happening of an event that has not occurred at his death, should that unvested property be included in his gross estate, although similarly discounted to reflect that probability? On the other hand, what if decedent's death extinguishes the possibility that he will ever own the property? In that instance, should the testamentary nature of the transfer and abuse potential require an artificial rule of inclusion at full value? In that context, to what extent should the fact that the contingency is donor created affect inclusion and valuation rules? Overall, should there be any de minimis rule to deal with remote contingencies?
Watchdogs That Failed to Bark: Standards of Tax Review After Enron
Authors: Peckron Harold S.
Published: May 2022

You will come to a place where the streets are not marked. Some windows are lighted. But mostly they’re darked. A place you could sprain both your elbow and chin! Do you dare to stay out? Do you dare to go in? How much can you lose? How much can you win?Enron Corporation, which was the seventh-largest U. S. corporation prior to its collapse, will long be a case study on various corporate governance and ethical failures. But the most frightening aspect of Enron is that it was never designed or intended to be a massive fraudulent scheme from its inception, unlike many substantial financial frauds.It began by simply trading energy futures and eventually expanded to trading futures in commodities well beyond the company’s expertise. To continue its positive financial performance, the company required its advisors to develop “blowback” strategies ensuring continued stock price appreciation.
Tax Discrimination: A Comparative Analysis of U.S. and E.U. Approaches
Authors: Kaye Tracy A.
Published: May 2022

Earlier versions of this article were presented at the American Tax Policy Institute Roundtable,the 2004 Critical Tax Conference at Rutgers School of Law-Newark, Seton HallUniversity School of Law, the 2005 Critical Tax Conference at Seattle UniversitySchool of Law, the Tax Research Network Conference 2005 at Edinburgh Universityand the Comparative Fiscal Federalism Conference at the University of Michigan LawSchool.Both the United States of America and the European Union were founded in part because of the need for economic unity. The United States was formed in 1787 in hopes of a solution to the mutual jealousies and aggressions of the States, taking form in customs barriers and other economic retaliation. The U.S. Constitution, however, establishes the dual sovereignty of the states and the federal government and reserves to the states the power to define their own tax systems. More than one hundred and fifty years later, the founding countries of the European Economic Community strove to establish a common market in 1958. The Single European Act incorporated the objective of an internal market into the founding Treaty (known as the EEC Treaty). Thus, the European Union (EU) also has evolved into a project for economic union. To create such an economic union, the EEC Treaty contemplated the removal of obstacles to the free movement of goods, persons, services, and capital between the Member States. These Treaty provisions are known as the four freedoms and, together with the freedom of establishment, they constitute the fundamental rules of the European Communitys internal market.
Taxing Middle Class Trust(s)
Authors: Champine Pamela
Published: May 2022

The Internal Revenue Code is, by all accounts, the Inequitable Revenue Code. The middle class bears a disproportionately high percentage of the overall tax burden, in part, because complex interactions of various provisions of the Code produce unintended results. Tax simplification addresses this aspect of inequity, and so it is a centerpiece of tax reform. Simplification itself,  however, can produce unintended complexity and exacerbate inequity if the drafting and interpretation of the simplification provisions are removed from the realities to which they will apply.A prime example of unintended inequity brought about by tax simplification is section 67(e). Section 67 denies individuals  a deduction for specified expenditures (labeled “miscellaneous itemized deductions”) except to the extent that they exceed 2% of that individual’s adjusted gross income. Section 67(e) extends this “deduction reduction” to trusts except for expenditures that “. . . would not have been incurred if the property were not held in [trust].” The purpose of section 67(e), as its language suggests, was to assure that section 67’s “deduction reduction” could not be circumvented by placing income producing assets in trust. Yet section 67(e), as it is presently interpreted, affords a tax advantage to trusts established by taxpayers wealthy enough to accumulate income for future generations and at the same time disadvantages those who establish smaller trusts for non-tax purposes as well as outright owners.
The Lazarus Effect: A Commentary on I-Kind Guaranteed Paymentss
Authors: Cameron David L. , Postlewaite Philip F.
Published: May 2022

When he had said this, he cried with a loud voice, “Lazarus, come out!” The dead man came out, his hands and feet bound with strips of cloth, and his face wrapped in a cloth. Jesus said to them, “Unbind him, and let him go.”– John 11:43-44Section 707 of the Internal Revenue Code contains a number of provisions that control the tax implications of transactions involving a partnership and its partners. In particular, section 707(a) provides that a transaction between a partnership and a partner, in which the partner is not acting in his capacity as a partner, is to be treated as a transaction with a third party. Alternatively, section 707(c) provides that a transaction between a partnership and a partner, in which the partner is acting in his capacity as a partner, is also to be treated as a transaction with a third party but only for certain limited purposes and only if the payment to the partner is not determined with regard to the income of the partnership. Payments satisfying the requirements of section 707(c) are referred to as guaranteed payments.Almost 20 years ago, in response to various congressional enactments and amendments, we authored a eulogy proposing the repeal of section 707(c). Although we may have been somewhat premature in laying to rest the concept of guaranteed payments as no longer possessing purpose or use in Subchapter K, at a minimum we viewed section 707(c) as “twisting slowly in the wind.”
Maaser Kesafim and the Development of Tax Law
Authors: Chodorow Adam S.
Published: May 2022

“And whatever You will give me, I shall repeatedly tithe to You.”- Jacob on the Temple Mount“And once again tithing is 10% off the top. That’s gross income, not net. Please people, don’t force us to audit. . .”- Reverend Lovejoy, The SimpsonsMaaser kesafim refers to the practice, observed in many orthodox Jewish communities, of separating out a tithe from one’s income each year to be distributed to the poor. The practice can be traced back to Jacob, and arguably to Abraham himself. Unlike agricultural tithing, which involves only produce grown in Israel, maaser kesafim encompasses all income, regardless of its source. Thus, it functions to a large degree an income tax, or moreprecisely as God’s income tax.
Will U.S. Investments Go Abroad in a Territorial Tax: A Critique of the President's Advisory Panel on Tax Reform
Authors: Repetti James R.
Published: May 2022

This article was presented at the 2006 Annual Symposium on International Taxation at the University of Florida Levin College of Law Graduate Tax Program.The Report of the President's Advisory Panel on Federal Tax Reform (the "Report") recommends the U.S. adopt a territorial tax system that would exclude income earned by U.S. taxpayers actively conducting foreign businesses. This exclusion would also apply to dividends received from controlled foreign corporations to the extent such dividends were attributable to the corporation's conduct of active foreign businesses. The Report justifies this recommendation by stating that a territorial system is simpler than the current global approach employed by the U.S. and that a territorial tax will improve efficiency. In an accompanying article, Professor McDaniel has demonstrated that simplicity cannot be achieved under a territorial or global system. Under either system, the U.S. will have to address source issues, transfer pricing issues and IRC Section 367 concerns.
Hidden Foreign Aid
Authors: Pozen David E.
Published: May 2022

Few issues in global politics are as contentious as foreign aid - how much rich countries should give, in what ways, to whom. For years, it has been a commonplace that U.S. policies are stingy. The Organization for Economic Cooperation and Development (OECD) routinely ranks the United States far behind its industrialized peers in official development assistance (ODA), measured as a percentage of gross national income (GNI). An endless parade of critics has implored the government to do more; some suggest that the Bush Administration's support for the Monterrey Consensus, which sets a goal of increasing assistance to 0.7% of GNI, commits it to do more. Against these allegations of miserliness, executive officials and certain sympathetic scholars have begun to argue that the published statistics are misleading because they fail to account for individual and corporate philanthropy. What the OECD misses, this argument runs, is the exceptional extent of Americans' private generosity. What both sides of the debate have missed, this Article proposes, is not the role of the private sector in generating foreign aid but the role of tax expenditures in subsidizing it. Better known as tax breaks or loopholes, tax expenditures are deviations from the normal tax structure "designed to favor a  particular industry, activity, or class of persons." They take the form of deductions, exemptions, exclusions, deferrals, credits, or preferential rates. Economically, these "expenditures" may be seen as equivalent to direct government outlays: if U.S. taxpayers saved $70 billion last year from, say, the mortgage interest deduction, the government therefore gave a $70 billion (implicit) subsidy to homeownership. Stanley Surrey pioneered the theory of tax expenditures in the late 1960s, and the concept is now widely, though not universally, credited. Since 1974, Congress has required the annual publication of a tax expenditure budget.
Built-In Gain and Built-In Loss Propert on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts
Authors: Simmons Daniel L.
Published: May 2022

This article is based on a presentation by the author at the University of North Carolina, 2007 J. Nelson Young Tax Institute.Partnerships frequently are formed with an in-kind contribution of property by one or more of the initial partners. Invariably, contributed property will have a value that differs from the contributing partner’s adjusted basis representing built-in gain or loss. The partnership sections of the Internal Revenue Code (the “Code”) contain numerous provisions designed to restrict partners from shifting the tax consequence of the built-in tax gain or tax-loss that is inherent in contributed property. In addition, a partner may be admitted to an existing partnership that has property with a basis that differs from the value of the property on the partnership books, which may in turn differ from the fair market value of the property as determined for calculating the price of admission for the new partner. This circumstance also may shift accrued gains or losses from existing partners to the entering partner. The presence of built-in gains and losses raise wonderfully complex issues regarding the structure of partnerships that challenge even the most sophisticated partnership tax lawyer.
Economics and Economic Substance
Authors: O'Reilly Terrance
Published: May 2022

The economic substance doctrine has no basis in economics. The fact that a transaction has an after-tax profit but not a pretax profit is not an indication of inefficient resource allocation. Nor does economic analysis suggest that denying tax benefits to arrangements lacking economic substance will reduce the deadweight loss of taxation. Because a pretax profit requirement has no economic foundation, it is irrelevant whether the calculation of pretax profit takes account of implicit taxes. Both the conventional definition of economic substance based on pretax profit and competing formulations that give less or no weight to pretax profit appear to be based on reverse engineering to isolate features that unappealing transactions in high-profile litigation have shared. All these formulations fail to answer the critical questions surrounding the economic substance doctrine: why lack of economic substance is intrinsically bad, and why intrinsically bad transactions are more likely to lack economic substance. Some supporters of the doctrine concede its lack of economic logic but defend it based on its practical effectiveness. This line of defense is generally based on anecdotes unconnected to the actual content of the doctrine and fails to explain why a pretax profit test should be a relatively effective means of targeting objectionable transactions
Economic Substance Doctrine: How Codification Changes Decided Cases
Authors: Wells Bret
Published: May 2022

Health care reform mesmerized the nation last spring and created strong rhetoric on all sides. In climatic fashion, on March 25, 2010, Congress passed H.R. 4872, the Health Care and Education Reconciliation Act of 2010 (the Reconciliation Act). This legislation modified legislation that was signed into law several days earlier in H.R. 3590, the Patient Protection and Affordable Care Act (P.L. 111-148). President Obama stated that the passage of these bills represents a major accomplishment for his administration.Although this legislation will be remembered in the popular press for starting a new chapter in the country’s health care system, the passage of the Reconciliation Act also starts an important new chapter in the nation’s tax jurisprudence. In this regard, section 1409 of the Reconciliation Act adds a new section 7701(o) to the Internal Revenue Code. This provision seeks to codify and clarify the judicially-created economic substance doctrine. From its inception, the economic substance doctrine has been used to prevent taxpayers from subverting the purpose of the tax code by engaging in transactions that are fictitious or lack economic reality simply to reap a tax benefit. In this respect, the economic substance doctrine is similar to other common law canons of construction that are employed in circumstances where the literal terms of a statute can undermine the ultimate purpose of the statute. Congress had debated for years whether to codify the judicially created economic substance and business purpose doctrines, and now that debate is over.
The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma
Authors: McLure, Jr. Charles E.
Published: May 2022

Much of this analysis was initially presented at a conference on “U.S. Energy Tax Policy” sponsored by the American Tax Policy Institute held in Washington, D.C., Oct. 15-16, 2009.“Russia . . . is a riddle, wrapped in a mystery, inside an enigma.” – Winston Churchill“The application of BTAs to energy taxes under the GATT/WTO rules is clouded with uncertainty.” – OECDWith the notable exception of the United States (and, until recently, Australia), developed nations and many nations in transition from socialism made commitments under the Kyoto Protocol to reduce emissions of CO2, the most important greenhouse gas thought to be responsible for global warming. By comparison, the Protocol excused developing countries from the need to cap emissions. Both countries making commitments to reduce emissions and those that have not made commitments, but are considering doing so, are concerned that policies adopted to meet targets for emissions reductions will place their carbon-intensive industries at a competitive disadvantage relative to those in countries not making commitments and induce carbon leakage to those nations which they see as “free riders” in the global effort to reduce greenhouse gas emissions. On the other hand, developing countries resist carbon pricing, both because they do not want to hamper economic development and because they believe that primary responsibility for reducing emissions should lie with the developed countries that emitted virtually all the greenhouse gases now in the environment.2 Moreover, the statement in the 1992 Rio Declaration on Environment and Development that “States have common but differentiated responsibilities” underlies the UN Framework Convention on Climate Change (UNFCCC) and thus the Kyoto Protocol.
The Global Shadow Bank–Systematic Risk and Tax Policy Objectives: The Uncertain Case of Foreign Hedge Fund Lending to U.S. Borrowers and Transacting in U.S. Debt Securities
Authors: Manasfi Julie A.D.
Published: May 2022

The structure of the global financial system has drastically changed in the last few decades with the rise of what has been called a shadow banking system. The term “shadow banking system” refers to the fact that financial institutions outside the traditional banking system have acted as intermediaries between investors and borrowers and have increasingly undertaken roles traditionally played by banks, including lending capital to U.S. businesses. These intermediaries have included investment banks, hedge funds, and others that have expanded liquidity in many global financial markets, arguably increasing market efficiency.
Recent Developments in Federal Income Taxation: The Year 2011
Authors: McMahon, Jr. Martin J. , Shepard Ira B. , Simmons Daniel L.
Published: May 2022

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months — and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted – unless one of us decides to go nuts and spend several pages writing one up. This is the reason that the outline is getting to be as long as it is. Amendments to the Internal Revenue Code generally are not discussed except to the extent that (1) they are of major significance, (2) they have led to administrative rulings and regulations, (3) they have affected previously issued rulings and regulations otherwise covered by the outline, or (4) they provide Dan and Marty the opportunity to mock our elected representatives; again, sometimes at least one of us goes nuts and writes up the most trivial of legislative changes. The outline focuses primarily on topics of broad general interest (to the three of us, at least) – income tax accounting rules, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation, exempt organizations, and procedure and penalties. It deals summarily with qualified pension and profit sharing plans, and generally does not deal with international taxation or specialized industries, such as banking, insurance, and financial services. Please read this outline at your own risk; we take no responsibility for any misinformation in it, whether occasioned by our advancing ages or our increasing indifference as to whether we get any particular item right. Any mistakes in this outline are Marty’s responsibility; any political bias or offensive language is Ira’s; and any useful information is Dan’s.
A Proposal for Taking the Complexities Out of Taxing U.S. Retirement Distributions to Foreign Nationals
Authors: Blum Cynthia , Singer Paula N.
Published: May 2022

As the global mobility of workers increases, more and more foreign nationals participate in U.S. retirement plans and eventually receive payments from these plans. The current system for U.S. taxation of these payments is exceedingly complex and uncertain. An elderly recipient of these payments living outside the U.S. finds it difficult and expensive to obtain the tax advice necessary for filing an accurate nonresident Form 1040NR. As a result, many do not file the return, and few are likely to be contacted by the IRS. Whatever tax, if any, was withheld by the payer becomes by default the final tax, even though it is unlikely to correspond with the actual tax liability prescribed by Congress and the applicable U.S. treaty. Moreover, foreign recipients are often able to avoid disclosure of their payments to tax authorities in their home countries.We recommend a new system for taxing retirement payments to foreign nationals that would alleviate these serious administrative burdens. Under our proposal, Congress would establish two withholding rates for these distributions: a low rate of 15% for periodic distributions or minimum required distributions; and a 30 percent rate for other lump sum distributions, which are most conducive to avoiding home country tax and depleting retirement savings. The 30 percent withholding rate would also apply whenever a payee fails to provide documentation of his U.S. or foreign status. These rates would be, by design, the final U.S. tax liability for foreign nationals, who would generally have no need to file a nonresident Form 1040NR. In addition, the Treasury would provide more detailed guidance to payers regarding the types of distributions that qualify for treaty relief; and a recipient’s request for treaty relief would always trigger notification to the home country so as to permit it to collect its own tax. Our proposal would greatly reduce administrative burdens for the IRS, for payers and for payees, and would provide greater assurance that the tax prescribed by Congress and by our treaty partners is accurately collected.
The Return-Reducing Ripple Effects of the "Carried Interest" Tax Proposals
Authors: Field Heather M.
Published: May 2022

The debate rages on about how to tax private equity fund managers and hedge fund managers who, as part of their compensation, receive rights to share in fund profits (“carried interests”). Commentators have paid relatively little attention, however, to the impact that proposals to change the tax treatment of fund managers will have on fund investors, other than to suggest that investors could suffer because managers may try to raise management fees or because overall fund profitability may decline. This Article argues that there is a much subtler reason why the carried interest tax proposals that are aimed at fund managers pose economic risks to fund investors. The reason is that a change to the tax treatment of carried interests changes the economic relationship that investors and managers created and consented to in their fund agreement, often after extensive negotiations. Specifically, the proposed increase in tax rates on carried interests, when coupled with common provisions found in fund agreements (namely, “clawback” provisions and “tax distribution” provisions), increases the risk that the economic burden of losses will be shifted from the managers to the investors without compensation; incentivizes managers to take more risk when managing fund assets; otherwise erodes the alignment of manager/investor incentives; and delays the return of investors’ capital contributions, thereby imposing a time-value-of-money cost on the investors.This Article explains the indirect route through which the carried interest tax proposals create these return-reducing ripple effects. This Article also provides guidance to investors about how they can protect themselves from harm. More broadly, this Article illustrates how changes in law can alter the economic relationships to which private parties consented under carefully negotiated contracts, thereby creating unintended (and potentially adverse) consequences to parties who are not the desired targets of the law change.
APRENDIZADO DE MÁQUINA UTILIZANDO AGRUPAMENTO E REGRESSÃO NA PREVISÃO DE LOCAIS DE ACIDENTES DE TRÂNSITO EM ZONAS URBANAS
Authors: Kraut Caio , Sapia Helton Molina
Published: May 2022

With the urbanization of Brazilian cities, automobile locomotion has become indispensable, so the area of urban mobility has increased on an exponential scale, resulting in an increase in traffic violence, whether caused by traffic jams, human bias or infrastructure problems. This work proposes a solution that predicts accident locations within urban areas based on temporal data (date and time) of accidents. It uses the K-Means algorithm to group and KNN Regressor to predict, within the sample of accident data from the city of São Paulo collected between 2019 and 2021, a predictive model with an accuracy of 96.04% within a tolerance of 500m was obtained.
DETECÇÃO DE FALHAS EM LINHAS DE PLANTIO EM IMAGENS OBTIDAS POR VANT UTILIZANDO CNN E OPERADORES MORFOLÓGICOS
Authors: Silva Filho Hélio Gomes Pereira da , Silva Francisco Assis da , Almeida Leandro Luiz de , Pereira Danillo Roberto , Pazoti Mário Augusto , Artero Almir Olivette , Piteri Marco Antônio
Published: May 2022

The world population grows every year, however, the arable lands of the planet are practically all in use or protected by environmental laws. Humanity needs to find ways to increase productivity in the countryside, and one of the ways is by making use of technology. This paper uses computational resources to detect failures in planting lines, through the analysis of plantation images obtained by UAVs. In the developed methodology, CNN, morphological operators and an algorithm were used to draw the planting lines. With the detected failures, the aim is to help rural producers to make better decisions, increase their production and reduce losses. The results obtained were satisfactory, but are closely linked to the quality of the image classification by CNN, which presented an F1 Score around 92%.
DETECÇÃO E RECONHECIMENTO DE PLANTAS DE PEQUENO PORTE UTILIZANDO APRENDIZAGEM DE MÁQUINA
Authors: Verne Thales Santos , Silva Francisco Assis da , Almeida Leandro Luiz de , Pereira Danillo Roberto , Artero Almir Olivette
Published: May 2022

The detection and recognition of plants has always been a difficult task even for connoisseurs and scholars due to the wide variety of plants found worldwide. With the advancement of technology, it has become possible to solve this problem computationally. This paper presents a method to perform plant detection and recognition from images using computer vision and artificial intelligence algorithms. The results show that the computational cost and recognition rate were satisfactory for use in controlled environments. The processing time to recognize each plant was 375 milliseconds, with an accuracy of 92%.
O PRAZER NOS ESCRITORES CRISTÃOS ANTIGOS
Authors: Rios Cesar Motta
Published: May 2022

O prazer como questão não ocupa a atenção da Bíblia Hebraica, mas, a partir do encontro judaico com o pensamento grego, torna-se um tema relevante e, por vezes, tratado com bastante atenção. Os escritores cristãos antigos não deixaram de acolher essa discussão. Ainda que não se torne um tema central, quando o assunto é a vida que a pessoa cristã vive na presente era, não é estranho que a mesma questão que acompanhou Platão, Epicuro e os estoicos se faça presente. No presente artigo, abordo textos do Novo Testamento, textos do período dos pais apostólicos e, por fim, obras de dois escritores mais sofisticados: Clemente de Alexandria e Gregório de Nissa. Por meio de uma leitura atenta das fontes primárias, procuro discernir como o prazer chega a ser uma questão para esses escritos cristãos, considerando possíveis conexões entre suas abordagens e anteriores. Proponho que o motivo de cuidarem do tema do prazer residia em uma rivalidade entre a atenção aos prazeres e a atenção a Deus.
O SOCORRO DOS PADRES DO CANADÁ
Authors: Caldeira Rodrigo Coppe
Published: May 2022

O artigo tem como objetivo principal analisar a empresa missionária católica da província de Québec (Canadá) em direção à América Latina e Brasil em meados do século XX. Concentra-se especificamente nos primeiros movimentos na década de 1950, reconstruindo em perspec-tiva histórico-descritiva a sua trajetória. Refletindo um deslocamento da missão católica em transformação na Igreja universal, as dioceses passaram a desempenhar naquele período um papel cada vez mais central nas missões intercontinentais. A partir deste chamado, partem da província de Québec, no Canadá, os primeiros missionários para a região nordeste do Brasil, Maranhão, mais precisamente. Além de estudos bibliográficos, o artigo se baseou principal-mente no estudo de fontes primárias, inéditas no Brasil, pesquisadas nos Arquivos do Semi-nário de Nicolet, na província de Québec, Canadá.
DISCURSO DOCENTE E COMUNIDADE ESCOLAR:
Authors: Oliveira Aurenéa Maria de , Silva Graziella Moura da
Published: May 2022

A presente pesquisa teve por objetivo analisar o discurso docente sobre a influência da comunidade escolar, através de pais religiosos, no ensino de história da África e cultura africana, envolvendo elementos de pertença religiosa nesse processo. Operando com a Teoria do Discurso elaborada por Ernesto Laclau e com a metodologia da Análise de Discurso francesa, buscou-se examinar a fala de cinco professores de duas escolas públicas pernambucanas, situadas na cidade do Recife, sobre a interferência de pais em tal trabalho. Neste aspecto, os enunciados colhidos em entrevistas semiestruturadas, afirmam que esses pais interferem no espaço educacional referente ao ensino em tela no que tange especialmente ao trato com as religiões afro-brasileiras, o que revela intolerância e racismo, sugerindo a necessidade da escola se fundamentar com mais propriedade acerca de conhecimentos que envolvam esse debate fora e em sala de aula.
Unselbstständige Beweisverwertungsverbote als Ausprägung waffengleicher Verfahrensteilhabe im Strafprozess
Authors: Knebel Benjamin
Published: May 2022

The paper questions the postulate of case law according to which the prohibition to use evidence constitutes an exception to the obligation to investigate the truth that requires justification and reconstructs the prohibition of use from the principle of equality of arms. For this purpose, a right to equality of arms is postulated, which can also be realised in inquisitory proceedings. The right to the exclusion of evidence is concretised by the use of hypotheses. Instead of being weighed up, the question of usability is thus reduced to concrete chances of discovery, which avoids both an overcompensation of procedural errors and an automatic link between a violation of the law and a prohibition of use of evidence.
Der Verjährungsbeginn aktienrechtlicher Vorstandshaftungsansprüche
Authors: Kunst Felix
Published: May 2022

This work deals with the subject of the commencement of the limitation period for D&O liability claims in public limited companies (Aktiengesellschaften) in a depth of detail that has never been achieved before in jurisdiction or literature. The main objectives surrounding enduring proceedings and potential duties of managers to disclosure prior violations of obligations are examined from both a general civil law and a specific company law perspective. The results include a comprehensive law analysis, especially an evaluation of previous case law on the commencement of the limitation period in general. Furthermore, the dogmatic results are practically classified by forming relevant case groups, so that the work is aimed at both academics and practitioners.
Religionsunterricht oder Ethikunterricht?
Authors: Kreß Hartmut
Published: May 2022

Denominational religious education in the Federal Republic of Germany is undergoing a deep structural crisis. It has been the subject of controversial discussions in educational and legal policy since as early as the 19th century. During the deliberations on the Weimar Constitution and subsequently on the Basic Law (Grundgesetz) of the Bonn Republic, religious education triggered serious disputes. Meanwhile, the legal problems pertaining to religious education have worsened across the federal states of Germany. The book emphasises the need for political reform. In the future, the existing religious education should be replaced by the subject of ethics/religious studies.
Design, Synthesis, Docking Study, and Biological Evaluation of 4-hydroxy-2-oxo-1,2-dihydroquinoline-3-carbohydrazide Derivatives as Anti-HIV-1 and Antibacterial Agents.
Authors: Abdollahi Omid , Mahboubi Arash , Hajimahdi Zahra , Zarghi Afshin
Published: May 2022

Background: The emergence of drug resistance to the existing antibacterial and anti-HIV-1 therapeutics has posed an urgent medical need to develop new molecules. We describe in this regard, a series of novel N'-arylidene-4-hydroxy-2-oxo-1,2-dihydroquinoline-3-carbohydrazide derivatives with anti-HIV-1 and antibacterial activities were designed and synthesized in this study. Methods: The synthesized compounds were evaluated for the blocking of both the IN ST process and cell-based HIV-1 replication. The synthesized compounds were also examined for in vitro antibacterial activities using the minimum inhibitory concentration (MIC) assay. Results: The results revealed the moderate antibacterial activity of the synthesized compounds. Moreover, no significant integrase inhibitory and anti-HIV-1 activities were observed for the synthesized compounds at concentrations < 100 µM. Conclusions: According to the docking analyses, the orientation of the designed scaffold in the active site of integrase is similar to the other inhibitors of the HIV integrase and can be regarded as an acceptable template for further structural modification to improve potencies.
Impact of Event Scale (IES): Psychometric properties in a Spanish sample with hereditary cancer risk
Authors: Costa-Requena Gema , Garcia-Garijo Mercedes , Richart Aznar Paula , Segura-Huerta Ángel
Published: May 2022

Abstract: This study assessed the psychometric properties of the Impact of Event Scale (IES) in a Spanish sample at increased risk of hereditary cancer and the contribution of socio-demographic and clinical characteristics to predict cognitive intrusions and avoidance. A total of 766 patients participated in this cross-sectional study. Psychometric analyses of the IES were performed using exploratory and confirmatory factor analyses. The influences of socio-demographic and clinical characteristics were determined using multiple linear regression analyses. The exploratory analysis supported the original two-factor solution of the IES, and the confirmatory analysis added the cross-factor loading for item 12, characteristic for this population. Related to the socio-demographic and clinical variables, patient affected by cancer (β = -.19), sex (β = .15), previous psychiatric treatment (β = -.10), and age (β = -.08), were significant predictors of the intrusion subscale. Patient affected by cancer (β = -.19), sex (β = .13), and previous psychiatric treatment (β = -.14) were significant predictors of the avoidance subscale.
Keywords: Cognitive symptoms; psychometrics; genetic counseling; hereditary cancer; emotional distress.
Escala del Impacto del Estresor (EIE): Propiedades psicométricas en una muestra española con riesgode cáncer hereditario
Resumen: Este estudio evaluó las propiedades psicométricas de la Escala de Impacto del Estresor (EIE) en una muestra española con alto riesgo de cáncer hereditario, y la contribución de las características sociodemográficas y clínicas para predecir cogniciones de intrusión y evitación. Un total de 766 pacientes participaron en un diseño transversal. Los análisis psicométricos se realizaron a través de análisis factoriales exploratorios y confirmatorios. La influencia de las características sociodemográficas y clínicas se determinó llevando a cabo regresiones múltiples. El análisis exploratorio confirmó la solución original bifactorial del EIE, y el análisis confirmatorio añadió la carga factorial cruzada del ítem 12, que caracteriza a esta población. En las características sociodemográficas y clínicas, paciente afecto de cáncer (β = -.19), sexo (β = .15), antecedentes de tratamiento psiquiátrico (β = -.10), y edad (β = -.08), fueron predictores significativos de la subescala de intrusión. Paciente afecto de cáncer (β = -.19), sexo (β = .13), y antecedentes de tratamiento psiquiátrico (β = -.14) fueron predictores significativos de la subescala de evitación.
Palabras clave: síntomas cognitivos; psicometría; consejo genético; cáncer hereditario; malestar emocional.