bluuebunny/crossref_metadata_2025 huggingface dataset:
Some Legal Issues with Implementing Commission Proposed Financial Transaction Tax in Estonia
Authors: Soone Ants
Published: February 2022

There is little doubt that financial transaction tax has significant effect on markets and economy. However, legal implications thereof are just as important to understand. For one, it's highly debatable whether any action under enhanced cooperation can be regarded as a measure of harmonization. Then there's the question on the essence of the proposed tax. Can it be really regarded as an indirect tax to which Article 113 of the Treaty on the Functioning of the European Union (TFEU) refers? If the answer to the raised doubts is no, then TFEU hardly can be the legal basis for this tax. Not only is this then a new tax, but also it raises the question on what kind of legal agreement is this creating on the European Union (EU) level. Having regard to the wide effects of the tax, the impact on international law cannot be ignored as well. As there is well-established practice on the underlying freedoms of the EU, any motion with such effect cannot ignore that. In addition, it cannot be ignored that this tax will raise the question of liability for damage caused e.g., to non-participating Member States.
Dutch Turnover Tax or EU VAT? On the Permeation of EU VAT Rules in the Dutch Turnover Tax Practise
Authors: Wolf Redmar
Published: February 2022

In this article, the author describes the permeation of EU law in the Dutch turnover tax practice. In the Netherlands, the EU VAT directives have been implemented in the Turnover Tax Act 1968. Through the years, the relevance of these national provisions and their national legislative history seems to have diminished while the case law of the European Court of Justice (ECJ) has become more and more decisive in settling matters of turnover tax.
Transfer Pricing in Africa
Authors: Slim Gargouri
Published: February 2022

While tax stakeholders are globally attentive to BEPS reforms, African countries don't seem to be actively involved in such process. Although civil society organizations are campaigning that any reform in the international taxation system shall be led by United Nations Committees rather than OECD in order to involve developing countries to decide their destiny, African countries are themselves responsible of being excluded from an active involvement. In fact, a look on the current transfer pricing regulation within each African jurisdiction shows that only few countries have implemented a detailed Transfer pricing regulation and guidelines.
Taxability of Non-compete Fees in India
Authors: Rai Anshul , Kumar Awanish
Published: February 2022

The article while tracing the history of negative covenant like non-compete fee explains its meaning. It also examines the taxability of such agreements, both at the hands of the payer and receiver. While doing so, it highlights the difference of opinion amongst the courts in India which in turn is dependent on the nature of rights involved in such transactions. It may be noted that the authors are of the view that such rights are akin to intellectual property rights (IPR) and should be taxed accordingly. In this backdrop, the article gives a comprehensive display of the law applicable in taxation of IPR. The article also highlights the importance of transaction in such cases and explains the interplay of various provisions on the outcome of liability of the taxpayer. It concludes that the structure of the transaction is paramount in determining the liability. Last but not least the article concludes that IPR tax regime in India is outdated and needs amendment.
The General Anti-Avoidance Rule: Its Expanding Role in International Taxation
Authors: Rolim João Dácio
Published: February 2022

This article discusses the role of and main justifications for general anti-avoidance rules (GAARs) in international taxation. It analyses whether or not a GAAR may be regarded as an international general principle of law taking into account the latest developments within international organizations, including some international courts, and domestic jurisdictions, and the Base erosion and profit shifting (BEPS)/Organisation for Economic Co-operation and Development (OECD) work. It also argues what type of GAAR or specific rules would fit more properly as a legal tool to counteract tax avoidance and its consequences.
How to Axe a Double Taxation Avoidance Agreement: Analysing Section 94A of the Indian Income Tax Act
Authors: Sharma Ajay Kr.
Published: February 2022

Section 94-A of the Indian Income Tax Act, which allows the Indian government (the executive) to notify any jurisdiction, by having regard to the lack of effective exchange of information with it, as a notified jurisdictional area (NJA) has been a bone of contention in a recent ruling delivered by the Madras High Court in India in T. Rajkumar case where the sole section 94-A notification issued in the year 2013 declaring Cyprus as a NJA was challenged along-with impugning the constitutional validity of section 94-A itself, which arguably may lead to an unilateral treaty override, as in the case of India-Cyprus DTAA. Both the statutory instruments were however upheld by the high court, and important to this judicial determination was the affirmation of adherence of India to the theory of ‘dualism’. In this article the author revisits the said contentious statutory instruments with threadbare-pointed legal analysis of the said judgement and other concomitant law and policy issues, along-with examination of the possible reactionary dispute resolution approaches on the international legal plane for resolving the Double Taxation Avoidance Agreement (DTAA) issues, which are not ordinarily resolvable by the domestic courts.
Thin Capitalization in Russia: Rules, Trends and Changes
Authors: Akhonina Yulia , Mikhaylova Maria
Published: February 2022

This article explores the interpretation and practical application of current thin capitalization rules in Russia, as well as future changes in Russian tax law governing these rules.
New Options to Restrict Article 17 for Artistes and Sportsmen
Authors: Molenaar Dick
Published: February 2022

The Organisation for Economic Co-operation and Development (OECD) has come to changes in the 2014 Commentary on Article 17 for artistes and sportsmen. It did not want to delete the article from the Model Tax Convention, although it used false reasoning to support this decision. In the mean time, major sports events (Olympics, World Cup Football) and states such as the Netherlands do not use the source taxation anymore, taking away the risk of excessive or even double taxation for artistes and sportsmen.

But still the OECD has recognized that many artistes and sportsmen are having problems with the source taxation. In the 2014 Commentary it recommends some exceptions, such as an exemption for groups with employees, a minimum threshold, as in the US Model Tax Convention, and the deduction of expenses. In addition, some states also limit the scope of Article 17(2) to only abusive situations. At the end of the article, the author gives a revised Article 17 with all exceptions included.
The EU Free Movement of Capital and Third Countries: Recent Developments
Authors: Dourado Ana Paula
Published: February 2022

This article discusses the recent developments on the EU free movement of capital and third countries. It critically reviews the CJEU jurisprudence on the overlapping between the freedom of establishment and free movement of capital, namely in the case of dividends and direct investment where the taxpayer exercises definite influence over the company paying the dividends. Departing from the SECIL case, this article also discusses the lack of exchange of information as a relevant justification for restrictions to free movement of capital, when third countries come into play, direct effect of association agreements, their repercussion in the standstill clause under Article 64 (1), and horizontal comparison.
Country notes: Coverage of OECD Multilateral Instrument on India and Its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment
Authors: Rao Siddhesh
Published: February 2022

In this article, the author examines the coverage of the OECD Multilateral Convention (MLI), with particular emphasis on the extent to which it will modify India’s existing tax treaties and affect their interpretation and application, as well as the relationship with its top ten tax treaty partners in terms of foreign direct investment.
Policy note: A New Legal Framework Towards a Definitive EU VAT System: Online Hosting Platforms and E-Books Reveal Unsolved Problems on the Horizon
Authors: Cannas Francesco , Pellegrini Davide , Vecchio Calogero
Published: February 2022

A definitive VAT seems to be finally coming by means of the so-called digital package, or at least this is what is stated by the EU Commission. This article explores the most recent EU proposals approved, as well as some of those that are still on the table. The authors present a comprehensive overview of the actual policy trends in the field of VAT and digital economy, in order to identify the main features of the system as conceived by the Commission to respond to the current challenges posed by technological innovation. Subsequently, the authors focus on the missing element, namely the fact that the legal categories on which the VAT system is based are outdated. These categories were created in a non-digital era – a period when today’s innovations were unconceivable. To demonstrate this and further stimulate debate, they take the example of online hosting platforms and ebooks, and use these technological innovations to identify the weaknesses of the system. Finally, the authors propose some conceptual solutions, also in light of recent innovations.
Country note: The Failed Representative Office in France: A View from Germany
Authors: Andresen Ulf
Published: February 2022

A large number of companies use the so-called representative office (or ‘rep office’) (In the regulated credit industry, the term ‘representative office’ refers to the economic activity in a branch, which, in the absence of a bank license, cannot be lead to postings of banking transactions in its books.) as an organizational form for their foreign activities in particular in the banking or financial services industry. This type of organization below the threshold of the permanent establishment (PE) is, surprisingly, still very popular despite the significant amount of legal uncertainty that it naturally entails; even more so after the measures in Action 7 (OECD, Preventing the Artificial Avoidance of Permanent Establishment Status – Action 7: 2015 Final Report 15, 28 and 42, OECD/G20 Base Erosion and Profit Shifting Project (OECD Publishing 2015).) of the OECD’s Base Erosion and Profit Shifting are gaining traction. The administrative hassle going hand in hand with the need to file tax returns if a PE has been created may be the driving force behind the non-declaration of a PE, hoping at the same time that the business operations carried out in the representative office qualify as preparatory or auxiliary. ‘Hope’, however, is not a very reliable basis for tax planning, as is currently demonstrated by the surge of tax raids in France in a number of representative offices of German companies, banks in particular. This statement will become even more true in the future because the OECD and G20 have thoroughly ‘combed through’ their catalogue of preparatory and auxiliary activities in Action Item 7 of their Base Erosion and Profit Shifting Agenda (OECD, Preventing the Artificial Avoidance of Permanent Establishment Status – Action 7: 2015 Final Report 15, 28 and 42, OECD/G20 Base Erosion and Profit Shifting Project (OECD Publishing 2015).). Consequently, in the future there will probably be no more than a few trees left in the ‘forest’ of potential representative offices. To deal with the issue of representation and its qualification for tax purposes is thus becoming a necessity, be it ex post, in arguing against the assumption of a PE for as many past years as possible, or ex ante, by thoroughly analysing and, if necessary, changing the status quo of the tax declaration of these assumed representative offices. An active management of this matter is essential in particular because the inherent risk of additional tax payments, interest and penalties does not become smaller but larger as the time progresses. Hence, ‘wait and see’ is not a real option. This carries through to the question on how much profit (or loss) would have to be allocated to such PE.
The Dual System of OECD Model Tax Conventions from the Evolutionary Perspective
Authors: Szczepanski Jan Karol
Published: February 2022

This article attempts to analyse, from the evolutionary perspective, the dual system of OECD Model Tax Conventions that arguably came into existence as a result of a tax policy choice that was introduced from the very beginning of works on bilateral model solutions concerning the elimination of international juridical double taxation. So far, this duality has attracted little attention in the literature despite its theoretical importance. This article attempts to fill in this research lacuna. The presented analysis is also important to consider a much needed shift in the tax policy of the OECD towards taxes on gratuitous wealth transfers mortis causa and inter vivos.
Policy forum: Domestic Tax Arbitration: Some Economic Considerations
Authors: Garoupa Nuno
Published: February 2022

In this article, we discuss the economic arguments for and against domestic tax arbitration. Beyond the standard benefits and costs widely discussed by the literature on private arbitration, we emphasize two additional concerns: agency costs (because there is a significant principal-agent problem within the government) and fast lane effect (less public investment in improving tax courts). We conclude that the skepticism echoed by legal economists contrasts with the more optimistic view shared by other legal scholars and policymakers.
Portrait of a Tax Transplant Artist
Authors: Brooks Kim
Published: February 2022

This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws.

Comparative tax, tax policy, tax experts.
Country Note: International Trade, a Never-Ending Trend
Authors: Janssen A.D.M.
Published: February 2022

This article describes the recent developments in international trade and VAT. International trade has become an integral part of our economy and the judicial calendar of the EU Court of Justice. An interesting case regarding the intra-Community transport of goods is the Herst case. This case is an example of how the case law of the EU Court of Justice provides some guidance regarding VAT rules concerning the intra-Community supply of goods and chain transactions prior to 1 January 2020. As of 1 January 2020, the new provisions established with the 2020 Quick Fixes are applicable that establish rules, among others, for the attribution of the intra-Community transport of goods to one of the supplies within a chain transaction. Despite the guidance of the EU Court of Justice provided in the Herst case, there continues to be much uncertainty. Although the Quick Fixes seem to provide harmonization and simplification of the EU VAT rules, the strengths and weaknesses of the Quick Fixes will have to be demonstrated in practice. This is also valid with respect to the distance selling rules. In the KrakVet and the Healthspan case, preliminary questions are referred to the EU Court of Justice regarding the transport requirement. This author expects that many new cases will follow. International trade as a trend in EU VAT case law will probably never end.

Value added tax, intra-community supply, intra-community acquisition, chain transaction, ascribing intra-community transport to one supply within the supply chain, exemption of supplies of goods dispatched or transported within the EU, transfer of the right to dispose of goods as owner, quick fixes, distance sales of goods, place of supply of goods with transport, Herst, Krakvet, healthspan, EU Court of Justice.
Policy Note: Transformation Of The Legal Mechanism Of Taxation Under The Influence Of Digitalization: Russian Case Study
Authors: A. Tsindeliani Imeda , T. Anisina Karina , A. Davydova Mariam , G. Kostikova Ekaterina , V. Migacheva Elena , M. Proshunin Maxim , I. Lyutova Olga , Y. Pavlova Elena
Published: February 2022

This policy note considers the impact of global digitalization of the economy on public tax administration based on the example of the Russian legal system from a comparative perspective. To understand the prospects of domestic taxation mechanisms, they are considered in comparison with similar mechanisms of other states and the legal regulation of foreign countries of Europe (European Union) and the United States while respecting the initiatives and solutions of international organizations (OECD, European Commission) in the context that is examined.

A macroeconomic assessment of the effectiveness of the use of digital tax administration is performed, and the stages of its institutional development are highlighted. Digital technologies ensure an increase in the collection of taxes and other obligatory payments, reduce labour costs for tax control, and decrease the administrative burden on businesses.

The main approaches to the digital transformation of the modern tax system are considered and new innovative developments and digital technologies in Russia are emphasized. It is noted that, currently, the Russian tax system in the context of the development of the digital economy is moving from an electronic to a ‘proactive state’.

Digital economy, electronic document management, legal tax regulation, tax administration, tax audit.
Tax In History: Transition from Soviet Union’s Tax Regime to Estonia’s Own Tax System
Authors: Vanasaun Ivo
Published: February 2022

Dissolution of the Soviet Union in 1991 resulted in regaining independence for many countries, including Estonia. This caused the urgent need for the country to design its own tax system together with drafting all of the relevant legal acts and implementing them in practice. Both the Estonian Parliament and Government (although both were inherited from the Soviet Union regime, the parliament had not yet been elected by Estonian citizens) initiated this work already in 1990–1991 when the first value added tax (VAT) regulations, personal income tax, and corporate income tax laws were adopted. Significant change has occurred since June 1992 when the referendum on the adoption of the Estonian Constitution was held. According to it, all taxes would need to be stipulated in tax laws approved by the parliament which, thus far, had not often been the case. The next qualitative step was made in 1994 when tax laws that were more advanced entered into force. At that time, Estonia introduced a single flat tax rate for both individuals and companies (having the same flat tax rate both for individuals and companies has enabled Estonia to fully tax fringe benefits (non-monetary income from employment) at the employer level without any need to personalize the exact value of benefit received by each employee.). The corporate income tax system was further redesigned in 2000 when Estonia became the first country in the world where retained profits of companies remain untaxed until they are distributed to shareholders.

Estonia, taxation, tax reform, flat tax, value added tax, tax treaties, corporate income tax, Estonian CIT model.
The Multilateral Instrument (MLI) and Transfer Pricing
Authors: Navarro Aitor
Published: February 2022

The Multilateral Instrument (MLI) has a relevant impact on tax treaty measures concerning transfer pricing and the arm’s length principle (ALP). This article examines the incidence of five MLI provisions on transfer pricing that pose significantly interrelated issues, specifically, the saving clause of Article 11(1), the preamble enclosed in Article 6(1) expressing the will to eliminate double taxation without creating opportunities for reduced taxation through tax evasion or avoidance enshrined in the principal purpose test of Article 7(1), the corresponding adjustment provision of Article 17(1), and the mutual agreement provisions envisaged in Article 16.

MLI, multilateral instrument, tax treaties, transfer pricing, arm’s length principle, abuse, corresponding adjustments, MAP.
Critical Review of the ATAD Implementation: Implementation of the EU ATAD in Spain: Outstanding Issues of a Partial Transposion
Authors: González Saturnina Moreno
Published: February 2022

The purpose of this work is to critically analyse the transposition of the Anti-tax Avoidance Directive (ATAD) (1 and 2) into the Spanish tax system. To do so, a distinction is made between the rules that are transposed (exit taxation, controlled foreign companies (CFCs) and hybrid mismatches) and those that are not (limitation on interest deductions and general anti-abuse clause). This analysis will highlight the main differences between the directive and Spanish law and examine whether such discrepancies may be the source of problems of application and even uncertainties about the alignment of Spanish regulations to the directive itself or to EU primary law.

Tax avoidance, corporate taxation, general anti-abuse clause, limitation on interest deductions, exit taxation, controlled foreign companies, hybrid mismatches, fundamental freedoms, proportionality, legal certainty.
“All Voices Matter”: Perspectives on Bridging the Campus-to-Community Gap
Authors: Ivey Keisha , Murry Kaleb , Dragan Deanna , Campbell Marcus
Published: February 2022

Project Sharing Opinions and Advice about Research in the Deep South (SOAR) aims to increase the involvement of community members to enhance the importance, relevance, and cultural appropriateness of disease research and interventions offered in the Deep South. SOAR recruits and trains community partners to include them in conversations about how best to identify and address mental and physical health disparities. Additionally, SOAR underscores the importance of addressing issues faced by ethnically diverse and underserved community members.
التجربة الجمالية المظاهر- المشكلات- الآفاق- القيم
Authors: حلبي احمد طعمة
Published: February 2022

يعالج هذا البحث موضوع التجربة الجمالية، فيعرض أبرز آراء النقاد، وما تناولوه من جوانب، ويناقش آراءهم ويقارن بين بعضها وبعضها الآخر
مدرسو مدارس بغداد في كتاب طبقات الفقهاء للشيرازي
Authors: عاشور لقاء عامر
Published: February 2022

يعد كتاب الفقهاء لابي اسحاق الشيرازي
التعليم في بغداد طبيعته ووسائله في العصر العباسي الأخير وأثره في الوقت الحاضر
Authors: فارس رشا عيسى
Published: February 2022

ان تطبيق النظام التعليمي يعد بحد ذاته هو تطبيق لأحكام الشريعة الإسلامية والاساس الذي يستقر عليه النظام الاجتماعي .

اذ تمثل السياسة التعليمية الخطوط العامة التي تقوم عليها عملية التربية والتعليم ، والتي من خلالها تتجلى الحياة الثقافية المتمثلة في تلك الحقبة من العصر العباسي الأخير
اسرة بنو الشحنة ودورها في الحياة الادارية خلال العصر المملوكي
Authors: صالح عثمان عبد العزيز
Published: February 2022

حرص سلاطين دولة المماليك منذ قيام دولتهم  سنة ٦٤٨هـ / 1250م, على تقريب العلماء منهم، واوكلوا لهم وظائف عـدة في الدولة, اقتضت طبيعة هذه الوظائف أن يتولاها علماء أجلاء،
مفهوم الجمال عند الجاحظ
Authors: علي حنان مجيد
Published: February 2022

كان الجاحظ فيلسوفاً جمالياً ومفهوم الجمال عند الجاحظ يعتمد على الموضوعية والتركيز على فكرة الاعتدال والتوسط ووضع فلسفة الادب الجمالي تحت عناوين الفصاحة والبلاغة والشعر والخطابة. وأشار الى ان الجمال هو ما يكون
المفارقة في سورة الحديد دراسة نقدية صوتية
Authors: عبيد صفا رضا
Published: February 2022

تعد دراسة النص القرآني والتأمل فيه، مهمة ضرورية تتطلب من جميع المعنيين المشاركة الفعالة والصادقة به، لعظمة هذا النص الإلهي المقدس.

وانه - النص القرآني الكريم - يمثل قمة سنام اللغة العربية التي باركها الله سبحانه وتعالى . وهو نص له خصوصية وسمات تختلف عن أي نص آخر. لأنه كلام الله تعالى المنزل على نبيه محمد(ص) ،
المبادرة في عهد الامام علي بن ابي طالب (عليه السلام )
Authors: خضير ياسين
Published: February 2022

الحمد لله رب العالمين والصلاة والسلام على رسول الله محمد الصادق الوعد الأمين  (صلى الله عليه وآله وصحبه وسلم)

تعد المبادرة في عهد  الامام علي (عليه السلام )من المبادرات المهمة في الفكر الإسلامي ،فهي تعد بمثابة الطريق لاستثمار الظروف  التي يستطيع الفرد في ظلها تحقيق الانجازات  والمكاسب ، فقد انتشرت مبادراته( عليه السلام ) في المجتمع الراشدي واصبح مجتمع يتحلى بالحيوية، وقد ابدى (عليه السلام) الكثير من المبادرات لمعالجة القضايا الاقتصادية والاجتماعية والتربوية ،
التنظيمات المالية في العصر العباسي (132-566هـ/749-1170م)
Authors: كاظم ايمان سليم
Published: February 2022

اعتنت الخلافة العباسية بشكل عام بالجانب المالي في تحصيل الموارد، وكذلك في انفاق هذه الموارد، ونرى إن الخلافة سعت الى ضمان الأزدهار المالي للدولة في حصولها على الموارد بمختلف الأشكال وكذلك انفاق هذه الموارد بشكل منظم الذي يعود على الدولة والرعية بالخير والنفع وهذا يأتي من تحسين الوضع الاقتصادي والأجتماعي بشكل عام وكذلك الأنفاق على الخدمات العامة
قراءة تحليلية في كتاب الاصول للسيد محمد باقر الصدر واثره على الدراسات المعاصرة.
Authors: شرهان غانم عودة
Published: February 2022

هذا البحث تناول  ظواهر لغوية محددة من كتاب الااصول للسيد محمد باقر الصدر  واول هذه الظواهر تناول موضوع (الاشتراك والترادف) ، وثانياً الجملة عند  النحاة  القدماء والمحدثيين ، ثالثاً الجملة الخبرية والجملة الانشائية ، رابعاً اسلوب النداء  ، خامساً الجملة الاسمية والجملة والفعلية المزدوجة .
De las microconductas desviadas a la corrupción política en España
Authors: Ruiz Lorenzo Valeria
Published: February 2022

La corrupción política es percibida como un problema social en España. El objetivo de esta investigación es analizar cómo influye el factor cultural en la construcción de su percepción. La hipótesis principal es que existe una relación entre la percepción de microconductas desviadas y la percepción de la corrupción política con influencia de un nivel bajo de capital social. Se ha usado una metodología cuantitativa basada en una fuente de datos secundarios a través del estudio n.º 2826 del CIS, realizando análisis descriptivos e inferenciales. Tras controlar el efecto del bajo nivel de capital social en la sociedad española mediante regresión lineal simple, se verifica la existencia de una relación positiva asimétrica, en la cual la percepción de microconductas desviadas infiere en la percepción de la corrupción política
Patrones de homofilia resilientes en redes de amistad juvenil estudio de caso mediante un experimento de simulación computacional
Authors: Linares Martínez Francisco , Miguel Quesada Francisco J. , Khol Mona
Published: February 2022

El presente trabajo aborda la cuestión de cómo conocer si los patrones de homofilia hallados en una red social son resilientes ante pequeñas perturbaciones que pueden producirse en dicha red. Para ello se han replicado con un modelo basado en agentes los datos de una encuesta realizada a los estudiantes de un instituto de enseñanza secundaria de las islas Canarias. Dicho modelo calcula los índices de homofilia y su significatividad estadística para posteriormente proceder a la simulación de pequeñas alteraciones en la distribución de los vínculos.

Los resultados muestran claramente que algunos índices de homofilia resisten dichas perturbaciones y otros no. La evidencia hallada apunta a que la distribución de los individuos entre las comunidades que configuran la red es un factor clave que explica que ciertos patrones de relaciones sean más resilientes que otros.
Pengembangan Usaha UMKM Dengan Menggunakan Analisis Profit Planning Pada UMKM Di Kabupaten Kampar
Authors: Alamsyah Mudrika , Nurulita Suci
Published: February 2022

The purpose of this Community Service is to provide training on MSME Business Development Using Profit Planning Analysis aimed at MSME managers (businesses with micro, small and medium scope) in Kampar Regency. This training is needed so that MSME managers have ability to calculate all costs in their respective MSMEs, starting from determining production costs, marketing and administration costs. After that, the profit target to be achieved is determined so that the profit planning can be analyzed. This training really helps MSMEs so that these businesses know whether their activities are already in the expected profit or are still in a loss or return on investment. The method of implementation is by providing training materials, practice questions and finally self-counting exercises in their respective UMKM cases. In the final test results, it can be seen that there is additional knowledge of MSME managers after the training is given. It is hoped that after this training, the knowledge gained can be applied in MSME businesses so that they can increase income and develop MSME businesses.
Pelatihan Laporan Keuangan Dan Strategi Pemasaran Bagi Kube Kecamatan Marpoyan Damai Pekanbaru
Authors: Prihastuti Asepma Hygi , Joesyiana Kiki , Al Sukri Saipul
Published: February 2022

Pengabdian Kepada Masyarakat ini ditujukan kepada pengelola KUBE. KUBE adalah salah satu program pemerintah yang bertujuan untuk memberdayakan kelompok masyarakat miskin dengan pemberian modal usaha untuk mengelola usaha ekonomi produktif. Di Kecamatan Marpoyan Damai terdapat 10 Kelompok Usaha Bersama (KUBE) penerima bantuan dana usaha dari Dinas Sosial, dengan masing-masing anggota kelompok terdiri atas 10 orang dan dana yang diterima sebesar Rp. 15-20 juta/kelompok. Pelatihan ini diperlu­kan agar produk KUBE bisa me­miliki daya saing tinggi dalam mema­sarkan produknya sehingga memperoleh peningkatan dalam penjualan dan pengen­tasan kemiskinan dapat berjalan dengan baik. Serta diharapkan peserta dapat menghitung biaya produksi dan membuat laporan keuangan dalam menghitung laba/rugi yang diperoleh dari kegiatan usahanya. Metode pelaksanaan dengan memberikan Pre Test, selanjutnya materi pelatihan dan terakhir Post Test. Hasil dari Pre Test menunjukan bahwa masih rendahnya pemahaman pengelola KUBE mengenai strategi pemasaran baik dari segi produk, harga, tempat dan promosi serta tentang penyusunan laporan keuangan. Pada hasil Post Test dapat diketahui adanya peningkatan pengetahuan pengelola KUBE setelah diberikannya pelatihan. Diharapkan setelahpelatihan ini, ilmu yang diperoleh dapat diaplikasikan dalam usaha KUBE sehingga dapat meningkatkan penghasilan dan taraf hidup pengelola KUBE.
Peningkatan Ketrampilan Dan Manajemen Pemasaran Usaha Rumahan Penghasil Kue Di Kelurahan Sidomulyo
Authors: Rahmayanti Sri , Misral Misral , Sandri Siti Hanifa , Ardi Hendri Ali , Bakaruddin Bakaruddin , Rahayu Norra Isnasia , Algusri Jeki
Published: February 2022

The cake making business is a home-based business that is widely practiced by people in Pekanbaru. The large demand for cakes is a promising business opportunity. The conditions of intense competition require cake-making businesses to be active in making breakthroughs and innovations, so that their products remain in demand by consumers. The cake-making business as a small business also experiences various obstacles, including low turnover and production capacity, as well as weakness in the marketing aspect, especially in distribution channels for its products. This community service activity is carried out on cake-making entrepreneurs in West Sidomulyo Pekanbaru. This activity aims: 1) cake-producing entrepreneurs can run their business professionally, creatively and innovatively, 2) expand the market for their products, 3) increase their production capacity, 4) increase their expertise and skills in making sponge cakes. Activities in this service include training in marketing management, entrepreneurship, and preparation of financial reports). Based on the implementation and evaluation of the results of activities, it can be concluded that cake-producing entrepreneurs can run their business professionally, creatively and innovatively, and there is an increase in production capacity due to increased demand from customers.
Penerapan Aplikasi Akuntansi Dalam Pemberdayaan Bumdes Di Gampong Blang Pulo Kecamatan Muara Satu Kota Lhokseumawe
Authors: Satria Dy Ilham , Hilmi Hilmi
Published: February 2022

Partners in this PKM activity are BUMDes, in Aceh called Badan Usaha Milik Gampong (BUMG), located in Gampong Blang Pulo, Muara Satu District, Lhokseumawe City, Aceh. The objectives of this PKM activity are 1) To help BUMG administrators have not been able to overcome the problems faced regarding BUMG financial governance, especially those based on accounting applications. 2) Assisting the community in maximizing the exploitation of existing opportunities quickly and precisely, especially regarding booming businesses. The method used in this PKM activity is a communicative approach followed by a Focus Group Discussion, then provided with provision and training on BUMDes Accounting Applications and Training on Creative Ideas in Usaaha and Marketing Strategies. The solution and output target to be achieved is BUMG Gampong Blang Pulo which is expected to be able to overcome the obstacles faced by BUMG administrators in terms of preparing financial reports and making it easier to make reports that have been done manually and to improve the Doorsmeer business unit that is under BUMG.
Pemberdayaan Kelompok Istri Nelayan Melalui Keterampilan Manajemen Pakan Lengkap Dalam Meningkatkan Produktivas Domba
Authors: Rosmaiti Rosmaiti , Saragih F.Hafiz , Basriwijaya Kiagus Muhammad Zain
Published: February 2022

The coronavirus outbreak or Covid-19 has become a global pandemic and has had a tremendous impact on the economy of the community, one of which is on sheep/goat breeders in Gampong Kuala Idi Cut, East Aceh Regency. This makes it difficult for breeders to herd their livestock, look for animal feed, make buying and selling transactions. Therefore, breeders who are members of the fishermen's wife group are given the training to add skills in complete feed management. The evaluation will be carried out through posttests and questions and answer to find out if there are changes in the knowledge of feed processing technology by utilizing existing agricultural waste. After the farmer gets empowerment regarding the kinds of feed processing technology. Farmers are aware of the potential feed source that comes from agricultural waste. Breeders have begun to regulate balanced feeding derived from forage in the form of grass combined with legumes and agricultural waste such as rice straw in a balanced manner and according to the sheep's nutritional needs. There is an inhibiting factor, namely the lack of capital for breeders who are less able to meet their feed needs because they still have to buy them and compete with other livestock.
InkluMa - Inklusion durch Mitarbeitende. Eine Fachkräftebefragung im Rahmen des Modellprojekts "Inklusion jetzt - Entwicklung von Konzepten für die Praxis"
Authors: Hollweg Carolyn , Kieslinger Daniel , Rück Florian , Schröer Wolfgang
Published: February 2022

Ausgangspunkt dieser Befragung ist das bundesweit angelegte Modellprojekt „Inklusion jetzt – Entwicklung von Konzepten für die Praxis”, das erstmals systematisch und über einen längeren Begleitungszeitraum die Erfordernisse einer inklusiven Erziehungshilfe in den Fokus nimmt. In gemeinsamer Verantwortung der beiden konfessionellen Erziehungshilfefachverbände, dem Bundesverband katholischer Einrichtungen und Dienste der Erziehungshilfen (BVkE) und dem Evangelischen Erziehungsverband (EREV), werden in einem vierjährigen Modellprozess zusammen mit 61 Einrichtungen der Erziehungs- und Eingliederungshilfe, ihren Fachkräften und Adressat*innen inklusive Konzepte für die Praxis entwickelt und erprobt. Das Projekt wird gefördert von der Aktion Mensch Stiftung und wissenschaftlich begleitet durch das Institut für Sozial- und Organisationspädagogik der Universität Hildesheim.
THE INFLUENCE OF POWER POINT PRESENTATION TO IMPROVE STUDENTS’ READING SKILL OF SENIOR HIGH SCHOOL
Authors: Teacher Margareth , Sirait Andrian Petrus , Siahaan Oloan Petrus , Harianja Dapot
Published: February 2022

This research was made to find out the influence of power point presentation in improving students’ reading skill. Beside that, this research has aim to find out the factors that influences the students’ reading skills improvement of narrative text. The researchers used classroom action research as the method of this research. The researchers also used test as an instrument by reading text in the power point presentation. From the result of the research, it shows that the students’ scores in reading text increasing. There is a major that influenced their improvement, which is the choice of material. The material should be new and relevant with the students’ imagination. Thus, they became interested in reading the text from the power point presentation.
EVALUACIÓN DEL RENDIMIENTO DE ACCESO MÚLTIPLE NO-ORTOGONAL (NOMA) EN SISTEMAS LTE (LONG TERM EVOLUTION)
Authors: Santillán LIma Juan Carlos , Estrada Brito Nestor Augusto , Logroño Naranjo Santiago Israel , Negrete Costales José Hernán
Published: February 2022

Debido a la creciente demanda de datos a través de las redes móviles, se están considerando nuevas técnicas que incrementen la eficiencia espectral. El acceso múltiple no-ortogonal (Non-Orthogonal Multiple Access, NOMA) es una de las técnicas que están siendo evaluadas dentro del 3GPP (Third Generation Partnership Project). NOMA, también conocida como LDM (Layered-Division-Multiplexing), proporciona servicios a múltiples usuarios mediante multiplexación en potencia. Debido la utilización del 100% del tiempo y ancho de banda del sistema mediante el uso de esta técnica, se espera conseguir una mayor eficiencia espectral que las tecnologías de acceso múltiple ortogonales convencionales TDM (Time Division Multiplexing) o FDM (Frequency Division Multiplexing). Esta ganancia ya ha sido demostrada en el nuevo estándar de televisión digital terrestre ATSC (Advanced Television Systems Committee), ATSC 3.0. En este trabajo se evaluará la utilización de NOMA en sistemas LTE (Long Term Evolution) mediante simulaciones de capa física, y se compararán las ganancias obtenidas con las publicadas en la bibliografía de ATSC 3.0. Así también se hace una revisión de las aplicaciones de la telefonía celular, principalmente de LTE en la seguridad industrial.
Hubungan Dukungan Keluarga Dengan Kejadian Stroke Berulang Pada Lansia Di Desa Tawun
Authors: Komalawati Rini
Published: February 2022

Stroke  merupakan keadaan dimana suplai darah ke otak terhenti sehingga mengakibatkan hilangnya fungsi otak. Berdasarkan proses patologi, stroke terbagi menjadi 2 yaitu stroke iskemik dan stroke hemoragik. Akibat dari perdarahan tekanan intra kranial meningkat, terdapat risiko sebesar 8-12% terjadi stroke berulang. Kasus stroke tertinggi adalah kelompok usia 75 tahun keatas. Dukungan keluarga sangat diperlukan guna mencegah kejadian stroke berulang. Oleh karena itu perlu dilakukan penelitian untuk mengetahui hubungan dukungan keluarga dengan kejadian stroke berulang pada lansia. Desain penelitian adalah korelasi dengan pendekatan cross sectional. Teknik pengambilan sampel dilakukan dengan total sampling sampling dengan jumlah sampel yaitu 34 responden. Pengumpulan data menggunakan instrumen kuesioner dan pengolahan data menggunakan uji spearman. Hasil penelitian didapatkan hasil 16 responden (47,5%) memiliki dukungan keluarga kurang, dan 20 responden (58,82%) mengalami kejadian stroke berulang. Hasil menunjukkan terdapat hubungan signifikan antara dukungan keluarga (p value 0,000) terhadap kejadian stroke berulang di Desa Tawun. Peneliti selanjutnya dapat meneliti faktor yang belum diteliti seperti tingkat aktivitas fisik, pola makan, dll.
Faktor – Faktor yang Berhubungan dengan Perilaku Hidup Bersih dan Sehat (Phbs) Lansia pada Tatanan Rumah Tangga di Desa Pelang Kidul
Authors: Islam Istiqoma Sabili Nur , Hidayah Nurul , Pariyem Pariyem
Published: February 2022

Latar Belakang : PHBS merupakan perilaku yang dilakukan oleh setiap individu atas kesadarannya sehingga mampu menolong dirinya dalam masalah kesehatan serta berperan aktif dalam kegiatan dimasyarakat. Setiap kelompok usia diharapkan mampu mempraktikan PHBS dalam aktivitas sehari - hari termasuk lansia. Penurunan berbagai aspek fisik, psikis dan sosial pada lansia dapat mempengaruhi kemandirian lansia dalam berperilaku hidup bersih dan sehat. Tujuan : Tujuan penelitian ini adalah mengetahui faktor – faktor yang berhubungan dengan PHBS lansia di Desa Pelang Kidul. Metode: Penelitian kuantitatif analitik dengan pendekatan cross sectional, jumlah sampel 81 lansia secara purposive sampling. Analisis data menggunakan Chi-Square. Hasil : Didapatkan hasil PHBS lansia kategori baik 61 responden (75,3%), kategori cukup 15 responden (18,6%) dan kategori kurang 5 responden (6,1%). Hasil uji statistik Chi-Square menunjukkan adanya hubungan antara pengetahuan p = 0,000, sikap p = 0,007, Kepercayaan p = 0,022,  Fasilitas p = 0,007 dan tidak ada hubungan antara petugas kesehatan p = 0,395 dengan PHBS lansia di Desa Pelang Kidul. Kesimpulan : Variabel pengetahuan, sikap, kepercayaan dan fasilitas memiliki hubungan terhadap PHBS pada lansia, sedangkan petugas kesehatan tidak memiliki hubungan dalam penerapan PHBS pada lansia. Disarankan kepada petugas kesehatan untuk meningkatkan peran pembinaan dalam penerapan PHBS lansia di tatanan rumah tangga
Prey preference in two species of North American bladderworts (Utricularia) suitable for water gardens
Authors: Darnowski Douglas W. , Koerber Andrew , Moberley Steven P.
Published: February 2022

Carnivorous plants almost always attract significant attention, and since many of them are attractive because of bright red and green foliage plus a range of flower colors, water gardeners may wish to use these plants in their ponds or along their pond margins.
New Cultivars: Dionaea muscipula 'Bohemian Garnet', Nepenthes talangensis x maxima 'Lady Pauline'
Authors: Srba Miroslav , Cantley Robert
Published: February 2022

The cultivars Dionaea muscipula 'Bohemian Garnet', Nepenthes talangensis x maxima 'Lady Pauline' are described.
A Genlisea myth is confirmed
Authors: Rivadavia Fernando
Published: February 2022

The genus Genlisea comprises approximately 20 known species, divided more or less equally between Africa and the New World tropics and subtropics. The unique inverted “Y”- shaped corkscrew traps of Genlisea species as well as the five calyx lobes (versus two or rarely four) allow one to easily differentiate any species in this genus from species belonging to the closely related genus Utricularia, also a member of the Lentibulariaceae family.
Floral dimorphism in Utricularia janarthanamii
Authors: Sardesai M. M. , Yadav S. R.
Published: February 2022

The majority of flowering plants produce chasmogamous flowers, which require external agencies like wind, water, or animals for pollination to set fruit. Cleistogamous flowers are reduced flowers that never open and thus show obligate autogamy. Cleistogamous flowers are not uncommon, but chiefly occur in allogamous species, frequently after the conventional allogamous flowers have failed to set seeds. The development of cleistogamous flowers ensures seed is set in the absence of outcrossed seed, but may also produce less-fit offspring. In some plants only cleistogamous flowers are produced, which do not require external agencies for pollination to set fruit. Anderson (1980) reported a bizarre and intriguing way in which these flowers achieve self-fertilization.
New cultivars
Authors: Wyman Travis H. , Barnes Brian , Evans David P.
Published: February 2022

The cultivars Sarracenia 'Alucard', Byblis 'Goliath', Nepenthes maxima 'Lake Poso', Sarracenia 'Reptilian Rose', Sarracenia 'Royal Ruby', and Sarracenia 'Black Widow' are described.
Nepenthes attenboroughii: A new species of giant pitcher plant from the Philippines
Authors: McPherson Stewart
Published: February 2022

In June 2007, I was fortunate to visit the island of Palawan in the south of the Philippine archipelago with two friends and Nepenthes experts, Alastair Robinson and Volker Heinrich. We had previously received a report of populations of unknown highland Nepenthes from the summit of a little explored peak called Mount Victoria, and after receiving permission from the provincial mayor, we found local hunters who would guide us up the remote mountain to at least as far as they could take us.
Nomenclature of the Drosera anglica complex revisited
Authors: Schlauer Jan
Published: February 2022

As noted before (Carniv. Pl. Newslett. 37:118-119, 2008), there can be only one legitimate name for all hybrids (including hybridogenic stabilized segregates) between two taxa at the rank that distinguishes the two parent taxa. In the case of Drosera linearis and D. rotundifolia as the parents (which are distinguished at species rank), this name is D. anglica. This has led to the relegation of the back-cross that has been known for a long time at the illegitimate rank of species (as D. 3 obovata) to a variety of D. anglica.
Propagation of Triphyophyllum peltatum (Dioncophyllaceae) and observations on its carnivory
Authors: Rembold Katja , Irmer Andreas , Poppinga Simon , Rischer Heiko , Bringmann Gerhard
Published: February 2022

The temporarily carnivorous plant species Triphyophyllum peltatum is currently being cultivated at the Botanical Gardens of the Universities of Bonn and Würzburg. In both gardens, it developed carnivorous glandular leaves. This paper complements earlier communications concerning propagation and greenhouse cultivation of this rare West African plant species. We report on our progress with ex vitro progeny, on the cultivation of young plants of Triphyophyllum peltatum, and on observations on the carnivorous stage.
Snap-tentacles and runway lights: Summary of comparative examination of Drosera tentacles
Authors: Hartmeyer Irmgard , Hartmeyer Siegfried R.H.
Published: February 2022

Many CP-books describe the trapping mechanism of Drosera generally as leaves with sticky stalked glands, which are able to bend towards the caught prey. However, the traps are actually not that simple. Even as early as 1875, Charles Darwin, in his book “The Insectivorous Plants” (Darwin 1888) and a few later scientific publications mention two different tentacle structures for Drosera rotundifolia.
New cultivars
Authors: Amoroso Steve , Collingsworth Damon , Kaelin Matthew M.
Published: February 2022

The cultivars Dionaea muscipula 'Ginormous', Dionaea muscipula 'Gremlin', Nepenthes 'The Succubus', and Sarracenia 'Purple Velvet' are described.
Drosera anglica in Alaska
Authors: Baldwin Mike
Published: February 2022

Little has been written about carnivorous plants in Alaska. Typically the literature has been limited to brief descriptions found in flora guidebooks, or a brief description of species and range. There are two sundews native to Alaska, Drosera rotundifolia and D. anglica. D. rotundifolia has been recorded from all across Alaska, while the literature on the distribution of D. anglica hasn’t been quite as clearly defined. Schnell’s (2002) range map shows a narrow distribution of D. anglica in Alaska limited to Kodiak Island in Southcentral Alaska. It is shown in neighboring British Columbia, so it is conceivable that it could be in Southeast Alaska as well. Hulten (1968) showed a greater distribution of locations across the state.