bluuebunny/crossref_metadata_2025 huggingface dataset:
Case Law Note: CJEU Confirms that the Provision and Settlement of Fuel Cards May Constitute a Financial Service that Is Exempt from VAT in Vega International Case
Authors: Orban Caroline , Kirsch Sebastian
Published: February 2022

On 15 May 2019, the Court of Justice of the European Union (hereinafter the ‘CJEU’ or the ‘Court’) ruled in Vega International that the provision of fuel cards by a parent company to its subsidiaries can be considered as a financial service of granting credit that is exempt from VAT according to Directive 2006/112/EC (hereafter ‘VAT Directive’). By doing so, the Court confirms its analysis and its conclusion from the Auto Lease Holland case. Although the judgment rendered is, therefore, neither innovative nor groundbreaking, it recalls the sub-optimal implications of recovering the input Value added Tax (VAT) incurred on purchases of fuel by parent companies. As a result thereof, the principle of fiscal neutrality, the founding pillar of the European Union VAT system, could also be jeopardized.
Country-by-Country Reporting and the Effective Tax Rate: How Effective Is the Effective Tax Rate in Detecting Tax Avoidance in Country-by-Country Reports?
Authors: Bobeldijk Arco C.P. , Klaassen Paul
Published: February 2022

A low effective tax rate in combination with a high profit can be an important indicator of possible tax avoidance. In this article, we will discuss the limitations of the definitions of two columns in the country-by-country report, namely ‘profit (loss) before income tax’ and ‘income tax accrued – current year’. We will conclude that the effective tax rate calculated based on the country-by-country report can not be accurately used in high level risk analyses.
Policy Forum: The Way We Were? The Way We Must Be? The Arms Length Principle Sees Itself (for What It Is) in the Digital Mirror
Authors: Wilkie J. Scott
Published: February 2022

Under the first pillar, focused on the allocation of taxing rights including nexus issues, several proposals have been made that would allocate more taxing rights to market or user jurisdictions in situations where value is created by a business activity through participation in the user or market jurisdiction that is not recognized in the framework for allocating profits. … Some of the proposals would require reconsidering the current transfer pricing rules as they relate to non-routine returns, and other proposals would entail modifications potentially going beyond non-routine returns. In all cases, these proposals would lead to solutions that go beyond the arm’s length principle (OECD, Addressing the Tax Challenges of the Digitalisation of the Economy – Policy Note, OECD/G20 Base Erosion and Profit Shifting Project 2 (OECD Publishing Jan. 2019). See also, the G20, G20 Leaders’ Declaration: Building Consensus for Fair and Sustainable Development, Buenos Aires Summit (1 December 2018), paragraph 26).
A New Taxing Right for the Market Jurisdiction: Where Are the Limits?
Authors: Buriak Svitlana
Published: February 2022

This article contributes to the ongoing discussions regarding which business models should fall under the scope of the new taxing right of the market state proposed in the OECD Secretariat’s Proposal for a Unified Approach. In the first section, it contends that the proposal for the new taxing right should be built upon a solid principle-based foundation. Given that ‘value creation’ is a subjective arbitrary concept, it cannot be relied upon when attributing taxing rights to the market state. For this reason, the author argues that the allocation of taxing rights to the market jurisdiction is justified only when the market jurisdiction is regarded as the place of origin of the income where wealth is produced. In the second section, the article analyses the business models in which customers take part in the income-generation process of multinational enterprises (MNEs) and thereby establish an economic link between the profits of highly-digitalized MNEs and market states. In that regard, the article contributes to the discussion on what ‘businesses in scope’ under the Unified Approach should include. Last but not least, the article considers the limitations of the new nexus rule based on a threshold of revenue and what other alternative nexus solutions could be developed.

Unified Approach, Value creation, Wealth production, Principle-based solution, Consumer-facing businesses, Market states, B2B2C, B2C2B, Digital service PE, Virtual Agency PE
Positive Spillovers in International Corporate Taxation and the European Union
Authors: Ates Leyla , Harari Moran , Meinzer Markus
Published: February 2022

The international spillover effects of specific domestic policies and practices have been subjected to increasing scrutiny from a range of international organizations, academia, and civil institutions with tax policy and practice both central in this discussion. Nevertheless, the extant international tax spillover analyses explore a limited set of spillover pathways or indicators that have been criticized in the literature for not being sufficiently inclusive. The focus of this article is on a newly launched index that includes a comprehensive set of plausible pathways in which spillovers occur. The Corporate TaxHaven Index (CTHI) explores twenty key tax spillover indicators under five categories and assesses sixty-four countries’ tax systems in order to identify policies that should be considered for corporate tax reform to mitigate cross-border tax spillovers. This article particularly aims to highlight international corporate tax spillover pathways in the European Union Member States’ domestic tax laws, regulations and documented administrative practices but limits its scope to domestic tax rules that dispense with positive spillovers. Finally, it analyses Member States’ current performance and concludes with recommendations for future tax reforms in the European Union.

Tax spillovers, Corporate Tax Haven Index, transparency rules, public accountability, country by country reporting, mandatory disclosure rules, tax rulings, extractive contracts, anti-avoidance rules, controlled foreign company rules, deduction limitation.
Tax Treaty Interpretation and Authentic Languages Lessons from Polish Case Law
Authors: Resch Richard Xenophon
Published: February 2022

This article argues the case for a holistic approach to tax treaty interpretation in respect of multiple authentic language texts, which is supported by Polish case law. In daily practice, courts rarely consider other language text(s). Established international doctrine sanctions this practice by maintaining that a comparison of text(s) would not be necessary for cases of ‘routine interpretation’. This state of affairs impairs international consistency of tax treaty interpretation and necessarily produces cases of treaty misapplication. Hence, it is all the more important to pay attention to case law in which a court has looked at other authentic text(s) – particularly when it has commented on the methodology of plurilingual treaty interpretation in a fundamental manner and not only used the other text(s) to resolve an ambiguity or confirm an interpretation based on the text in its own language. This article will outline and discuss the position developed by the Polish Supreme Administrative Court (NSA) which is congruent with the views developed by the present author elsewhere based on fundamental principles of public international law and considerations of systematic consistency.

Tax Treaty Interpretation, Plurilingual Treaties, Authentic Languages, Case Law, Poland
Transnational Tax Law-Making in Brazil
Authors: Oliveira Ludmila , Magalhaes Tarcisio
Published: February 2022

This Article is the first to offer a historical study of the evolution of Brazil’s tax system since the end of the Second World War until the present day, centring on the influence of external actors and institutions. In doing so, it advances two novel contributions to the literature. First, it provides a country-specific account of transnationalization in tax law-making through time, explained in light of social, economic, and political circumstances. Second, it proposes a critical discussion on the role of foreign expertise in shaping domestic tax law and policy. What the history of Brazil’s development struggles reveals is that Global North experts had many chances to ‘fix’ the country’s problems, but they have for the most part not been successful. Regardless of the merits or demerits of their ideas, there are many Brazilian experts all around the country who are highly capable in advising, consulting, and advocating for tax reform, and they should be the ones with primary access to lawmakers.

Transnationalization, tax reform, legal transplants, comparative law, external influences, foreign experts, international institutions, political legitimacy, economic development, historical analysis.
COVID-19 and Fiscal Policies: COVID-19 and Beyond
Authors: van Weeghel Stef
Published: February 2022

This contribution covers the various stages of addressing the COVID-19 pandemic with taxation measures: the lockdown and its immediateaftermath, the recovery from the pandemic and measures to stimulate the economy and finally, in due course, the reduction of government debt.

COVID-19, relief measures, recovery, government debt, government support, tax gap.
COVID-19 and Fiscal Policies: Italy’s Tax and Fiscal Policy Measures at the Time of the COVID-19 Crisis: ‘Tax Peanuts’ Without a New Deal
Authors: Beretta Giorgio , Bizioli Gianluigi
Published: February 2022

In this article, the authors offer a critical perspective on the main tax and fiscal policy measures introduced by Italy in response to the coronavirus disease 2019 (COVID-19) crisis. The article shows that the tax and fiscal policy measures enacted thus far by Italy are short-viewed, being narrowly addressed at cushioning the effects of the COVID-19 crisis without a long-term vision of how the tax system can be thoughtfully reshaped. If the current crisis is to be intended both as a challenge and an opportunity, the authors submit that a new deal is needed, including a comprehensive overhaul of the country’s tax system.

COVID-19, cushioning and mitigation measures, European Union, extraordinary taxes, fiscal solidarity, intergenerational equity, Italy, new deal, tax policy, tax reform.
COVID-19 and Fiscal Policies: COVID-19 and Japanese Tax Policy
Authors: Masui Yoshihiro
Published: February 2022

This article comments on the tax measures contained in the Emergency Economic Measures for COVID-19, decided by the Japanese government on 7 April 2020 and further amended on 20 April 2020. It then speculates how Japan’s tax system may be able to finance the growing fiscal deficit over the longer run.

COVID-19, tax policy, Japan, fiscal deficit, exit strategy, tax mix, tax incentive, social security, basic income.
COVID-19 and Fiscal Policies: International Tax in the Time of COVID-19
Authors: Baker Philip
Published: February 2022

This discussion piece considers some of the potential consequences for international taxation of the Covid-19 pandemic and the economic recession. It considers tax measures that states may wish to take, as well as the impact on the institutional structure of international taxation and the way in which we do international taxation. It considers the introduction of excess profit taxes and progressive wealth taxes, as well as changes to the OECD agenda. Finally, it considers whether some of the new ways of working developed during lock-down will have long-term implications for international taxation

International tax, coronavirus, COVID-19, excess profit tax, wealth tax, OECD, institutional structure.
Country Note: Customs And Fiscal Control In Poland As A Radical Measure To Eliminate Tax Evasion
Authors: Teszner Krzysztof
Published: February 2022

Many European countries with stable market economies have recently taken measures to seal their own tax systems. A noticeable phenomenon are the modifications in the organization and functioning of tax administrations and in the existing procedures for the control of taxpayers with respect to the tax law. Customs and fiscal control, which was recently introduced in Poland, is an example of a new control procedure aimed at eliminating tax evasion and combating tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control.

In this contribution, the author emphasizes that the very broad scope of the subject matter of customs and fiscal control allows for a significant amount of freedom for authorities in shaping the control policy and modifying it depending on the risks involved. The exploitation of the powers granted by tax authorities in a disproportionate manner is a source of tax disputes initiated by the controlled taxpayers. Customs and fiscal control in the area of tax law compliance is one of four tax procedures in force in Poland that is aimed at verifying compliance with tax obligations. Although these procedures should be autonomous, in practice, the dualism of control has been maintained.

Customs and fiscal control precedes tax proceedings and automatically transforms into these proceedings without any formal initiation. This is a completely innovative legal instrument that allows for rapid investigation and determination of the amount of tax arrears. In this author’s opinion, a customs and tax inspection is a special procedure for obtaining and collecting evidence that is subsequently employed in tax proceedings.

Tax law, tax administration, custom and fiscal control, tax evasion.
The Future of OECD Tax Arbitration: The Relevance of Investment Treaty and WTO Dispute Settlement Practice in Promoting a Gradual Evolution of the International Tax Dispute Resolution System
Authors: Malamis Spyridon E.
Published: February 2022

Unlike the decisive steps that have been made in the international investment and trade regime to promote efficient resolution of pending disputes, in the international tax field, the conventional tax dispute resolution system of state negotiations has vastly remained unchanged ever since its establishment in the beginning of the twentieth century despite the heavy criticism against it by the international business and tax community. Nevertheless, after the introduction of the Anti-Base Erosion and Profit Shifting (BEPS) Project and the recent discussion for the implementation of the Global Anti-Base Erosion (GloBE) Project to further address base erosion and profit shifting and of a novel Unified Approach to address the taxation of the digitalization of the economy, a rapidly changing international tax environment calls for reconsideration of states’ stance towards the implementation of stricter dispute resolution systems in general and of international tax arbitration in particular. By analysing the political objectives of states within the International Tax Dispute Resolution (ITDR) system opposed to the international investment and trade regime through a comparative analysis, this article aims to explore the potential of a gradual evolution of the ITDR in a way that addresses both tax-authorities’ and taxpayers’ interests in a modern economy.

The Future of OECD Tax Arbitration: The Relevance of Investment Treaty and WTO Dispute Settlement Practice in Promoting a Gradual Evolution of the International Tax Dispute Resolution System Two.
Country Note: Inheritance Tax and Foreign Spouses in Turkey: A Comparative Study
Authors: Tosun Ayse Nil
Published: February 2022

In recent years, many countries have either abolished inheritance and estate taxes or exempted spouses from these taxes. However, Turkey still levies inheritance tax on foreign spouses and heirs despite an increase in marriages with foreigners. This study examines thirty-two cases of inheritance in Turkey and compares Turkish inheritance tax policies with another eleven European policies using data from OECD statistics and the 2018 Worldwide Estate and Inheritance Tax Guide. It also examines Turkish laws and court cases and identifies several legal issues that foreign widows encounter when inheriting assets from Turkish spouses. Finally, it discusses the potential implications for Turkey’s current tax policies. The results demonstrate that Turkish inheritance tax law is problematic for foreign spouses. Turkey’s lack of tax agreements with other countries increases the problems associated with double taxation. The results also identified the lack of provisions for same-sex spouses and couples as well as couples who live together but are not married, and Turkey trails behind many other European countries in this regard. In conclusion, Turkey should, like many other countries, abolish the spousal inheritance tax, or it should conclude agreements with other countries to avoid double taxation of foreign widows and heirs living in Turkey.

Tax law, estate tax, inheritance tax, Turkish spouse, foreign widows, tax policy, tax exemption, double taxation, marriage with foreigners, same-sex spouses
The Benefits of Differentiated Transparency. Proposal for Graduated Confidentiality Regimes within International Tax Disputes
Authors: Castagna Stefano
Published: February 2022

To date, legislators and policymakers have not yet used any explicit policy criterion to balance transparency matters when dealing with EU and OECD tax dispute resolution reforms. This article wants to fill this void by providing a unique tool for implementing changes in international tax dispute resolution mechanisms, balancing different expectations and needs of stakeholders. Providing an example of its application, it proposes the use of differentiated levels of transparency according to stakeholders’ interests to ensure efficiency and fairness of outcome. The article employs principles of data protection regulations as a means to propose changes, drawing inspiration from comparable dispute resolution regimes that deal with taxation matters (Investor-State Dispute Settlement, International Commercial Arbitration and World Trade Organization dispute resolution mechanism). It concludes by providing proposals to render more efficient the current EU and OECD tax dispute resolution mechanisms.

Transparency, dispute resolution, international arbitration, legitimate interests, reform, WTO, ICSID, commercial arbitration, EU tax, OECD.
Country Note: Implementation of BEPS Recommendations in Indonesia’s New APA and Transfer Pricing Rules
Authors: Dewi Astuti Melani
Published: February 2022

Indonesia has recently updated its Advance Pricing Agreement and transfer pricing regulations in order to capture the development in the business and transfer pricing. It is also aimed to align with the Base Erosion and Profit Shifting (BEPS) recommendations. The new regulation has made substantial changes to the old advance pricing agreements (APAs) and transfer pricing regulations. With regards to transfer pricing, the new regulation has made some changes pursuant to the related parties’ definition, transfer pricing methods, comparability analysis procedures, special transactions, and intangibles. The transfer pricing guidance also provides guidance on the financial transactions and introduces the value creation concept.

The new definition of related party is broader by providing more example on the ownership based on control. The regulation also allows the use of other transfer pricing methods other than the five OECD methods. Moreover, the intangible provisions have been modified to reflect the changes in the OECD Transfer Pricing Guideline 2017, to cover development, enhancement, maintenance, protection, and exploitation (DEMPE) activities and the economic owner. The guidance on financial transaction could also be useful for taxpayers and tax administration.

Meanwhile, in terms of APA, the new regulation has provided a longer period of APA implementation, included a roll-back provision and modified the requirements regarding the submission of APA. Based on the new APA regulation, to submit an APA, a taxpayer cannot propose a lower profit than profit reported in the tax return.

In general, the new regulation is in line with the BEPS 8-10 recommendations, albeit some differences are found, those are considered minor. The new regulations are expected to provide more certainty and simplicity for the taxpayers.

Transfer pricing, APAs, Indonesia, advance pricing agreement, transfer pricing guidance, roll-back, related party, affiliated, transfer pricing methods, comparables
Policy Note: Taxing the Digital Economy: A Case Study on the Unified Approach
Authors: Greil Stefan , Eisgruber Thomas
Published: February 2022

In October 2020, the OECD Secretariat published the ‘Report on Pillar One Blueprint’ approved by the Inclusive Framework on BEPS as a result of the work on the tax challenges arising from digitization. This contribution attempts to explain the application of the Unified Approach, especially Amount A using a case study. The case study reveals a considerable complexity of the proposed new system. Therefore a simplification potential is to be pointed out at the same time, in order to make Amount A practicable. The possibility is not precluded that certain aspects could be interpreted or regarded differently. Therefore, this case study intends to contribute to the development of a common understanding, too. It is important that all participants in a multilateral system have a common understanding. Otherwise, this results in double taxation and enormous administrative challenges for taxpayers and tax administrations. There is still the opportunity to make changes. This should be used now, since multilateral systems are difficult to change once they have been implemented. Finally, the application of the proposed draft of the new Article 12B of the UN Tax Treaty Model is also considered.

Digital economy, digitalization, arm’s length principle, pillar one blueprint, unified approach, reallocation of taxing rights, Amount A, tax certainty, Article 12B UN model.
Policy Note: Taxation of Workers in the Gig Economy: A European Perspective
Authors: Poras Geoffrey , Maurer Ludmilla , Murdoch Gillian , Smale Anne-Carien , Mirabella Andrea , D’Anthonay Eleonore , Rogel Davinia
Published: February 2022

Progressive digitalization accelerated by the outbreak of the coronavirus disease 2019 (COVID-19) pandemic is leading to the emergence of new employment models across Europe and beyond, including the so-called gig economy, sharing economy or crowd work. When applying existing laws to modern employment forms, it is often unclear as to how they fit into the existing legal framework and which regulations are applicable. Countries are trying to keep pace with how workers in the gig economy should be treated. Some countries are seeking to introduce new rules to deal with these new practices, whilst others are relying on court or regulators’ decisions to increase certainty. Not surprisingly, there is no standard approach, although there are some common themes. This article aims to raise awareness of existing risks from an employment, social security and tax law perspective relating to gig workers and online platform providers in the six largest economies in Europe - the UK, Germany, the Netherlands, Italy, France and Spain. It also provides some guidance about how to manage such risks and ensure compliance. The analysis concludes with a short comparison of the current status of legal developments in the six countries and a request to policy makers to take action.

Gig economy, sharing economy, crowd work, online platform, gig worker, employment status, personal service company (PSC), misclassification, deemed employment relationship, independent contractor.
Distributive Profit Allocation Rules: A New Approach for an Old Problem
Authors: Martínez Pablo Mahu
Published: February 2022

The Organisation for Economic Co-operation and Development (OECD) has recently announced its renewed commitment to the Unified Approach (UA) contained in Pillar I for the taxation of MNEs’ business profits. The historical development of this approach demonstrates how the OECD has not taken inter-nation equity issues seriously in its drafting and, thus, the approach produces outcome issues that do not address the underlying problems that actuated the BEPS Program in the first place. The author believes that the OECD has not been asking the correct questions and, therefore, the problem of how to reform international tax law must be restated. In a world of increasing political instability, stagnating inequality rates, and a continuous struggle to improve the quality of life of its world citizens, tax policy requires addressing these fundamental issues. Internation equity demands an agreement on fundamental justice principles underlying international tax law, principles that would best be reflected in new nexus and profit allocation rules based on factors of distributive justice. Only in that way can the OECD reach a stable, lasting, and consensual solution to address the issues in our current international tax architecture that will benefit all parties involved.

International tax law, inter-nation equity, distributive justice, profit allocation rules, nexus rules, Unified Approach.
Policy Note: Value Added Tax as a Legal Transplant
Authors: Kristoffersson Eleonor
Published: February 2022

In this article, Value Added Tax (VAT) is examined as a legal transplant. The legal transplants theory relies on the assumption that legal transplants are the primary driver behind legal change. In order to establish whether this is the case for VAT, the distribution of VAT across the world is examined. This spread, however, should be evaluated against the different legal VAT families that may be identified around the world in order to determine if the identity of the transplanted system remains. That said, VAT families vary over time, and there is no specified definition of different VAT families. The establishment of the relevance of studying VAT as a legal transplant may feasibly lead to a discussion on whether a legal transplant approach is appropriate for comparative research in VAT since such an approach entails a risk for too much emphasis on similarities. The fact that statutes appear to be similar does not necessarily mean that the law is the same due to various factors such as legal culture. However, with an awareness of the inadequacies of the legal transplants approach as a method for comparative studies, the approach may provide valuable insight into explaining the similarities and differences in VAT.

Legal transplants, value added tax, VAT, tax history, comparative methodology, comparative tax law
Blockchain and Smart Contracts: A Look at the Future of Transfer Pricing Control
Authors: Cipollini Claudio
Published: February 2022

This article aims to outline the path towards the future of transfer pricing (TP) control by exploring the new possibilities of blockchain and smart contracts and their potential impact on the international and European policy debate. After the introduction of some preliminary concepts, the first outcome is the identification of a uniform methodology for coding advance pricing agreements (APAs) into smart contracts in which conventional elements properly match with computer language components. Despite the challenges of the coding process and the issue of legal prose, the research also approaches the dynamics and the different stages of a new smart system for TP control. Furthermore, the analysis covers the policy perspective and explores how the new technology could improve the outcomes of the recent OECD and European Commission initiatives in the area of TP. Ultimately, the study suggests the adoption of uniform rules for coding APAs into smart contracts and the establishment of an international consortium blockchain. However, other factors will also be crucial for the implementation of the new system including the collection of sufficient supply chain data and the adoption of an interdisciplinary approach that is open to software engineering and data science.

Transfer pricing, advance pricing agreements, blockchain, smart contracts, real-time monitoring, artificial intelligence, data analytics, digital economy, OECD Transfer Pricing Guidelines, convention on mutual administrative assistance in tax matters.
The OECD as the Future International Tax Organization: An Inevitable Course of Events?
Authors: Tychmanska Aleksandra
Published: February 2022

Over the years, the increasing process of tax law internationalization may be observed due to which tax cooperation between states expands and may take various forms. The leading international organization that creates a platform for the cooperation of states on tax matters and provides expertise in the scope of tax law is the Organization for Economic Co-operation and Development (OECD). This article focuses on the role that the OECD performs in the international arena and analyses its increasing significance over the decades as the organization providing platform for states to collaborate on tax matters. Furthermore, considering changes in the international tax landscape, the article examines whether they make the OECD more likely to become an international tax organization and concludes that it is in the gradual process of transformation into a international tax organization.
Mandatory Binding Arbitration: Avoiding Stalemates Over the Tax Chessboard
Authors: Nikolaou Polyvios
Published: February 2022

The resolution of tax treaty disputes under the Mutual Agreement Procedure (MAP) mechanism is inherently problematic. This article examines how the introduction of final-offer arbitration (FOA) can improve dispute resolution using a game-theoretical approach. It will be argued that arbitration introduces an element of finality that was demonstrably absent in the MAP while also contributing to the speedier resolution of disputes which is beneficial to all international stakeholders. After demonstrating the advantages of arbitration, the paper considers how its institutional design can be optimized in the tax context. It makes proposals regarding the publication of arbitral decisions to address concerns of countries that are still skeptical about whether or not to endorse it.

Tax dispute resolution, game theory, mandatory binding arbitration, double tax treaties, mutual agreement procedure, baseball arbitration, international taxation.
تعالق النص القرآني في شعر كعب بن مالك الأنصاري
Authors: فرحان بان حميد
Published: February 2022

نزل القرآن بلسان عربي مبين، فاستولى على العقول، وانبهرت ببلاغته وفصاحته الأذواق، فكان فجراً جديداً، ونواة لولادة أدب جديد مستوحى من فكر الإسلام السمح ، وألفاظه العذبة، ومعانيه الدقيقة الموحية. والأدب الإسلامي تعبير فني جميل مؤثر
تحقيق القسم الثالث من مخطوطة
Authors: لطيف رياض سعيد
Published: February 2022

في الحقيقة ان فكرة المخطوطة الرئيسة هي تناولها علما فرعيا من علوم الفقه الاسلامي الواسع ،الا وهو علم الالغاز الفقهي وهذه المخطوطة في عنوانها وموضوعها تشد رجال المعرفة الفقهية لما لها من غموض يدعو الى التفكير ، ولغزية تعصف بالأذهان من اجل اختبار الذكاء الفقهي ،وهو مسعى لكثير من طلاب المعرفة الفقهية. هذا القسم يحتوي على(14) مسالة تبتدأ من المسالة (26) وتنتهي ب(39) في ابواب الصلا
عبد الحميد العلوجي وإسهاماتهُ في التراث
Authors: خماس كمال رشيد
Published: February 2022

إن تدوين التاريخ الأجتماعي لمدينة بغداد يكون مملوء بموروث وفلكلور شعبي أصيل إنحدر إليهِ من الأجيال السالفة بكل ماجاءت بهِ من حكايات شعبية وكنايات وأمثال وحرف وصناعات ، وإن هذا الموروث الشعبي البغدادي ضُبط من أفواه العوام قبل أن ينطوي المخضرمين من البغداديين وتنطوي معهم صحائف رائعة من تراث بغداد الخالد.
قراءة تقدية في كتاب الغزل في العصر الجاهلي
Authors: رحمه حسنه محمد
Published: February 2022

نحن في صدد الحدیث عن الحب الصادق نناقش فكرة الغزل العذري عند الدكتورأحمد محمد الحوفي في كتابھ (( الغزل في الشعر الجاھلي )) إذ نقرأ مبحثاً من مباحثھالغزل العذري ، فقد أبدع المؤلف في تصنیف الشعراء ومقطوعاتھم الشعریة الجمیلة ،لكننا نعارض فكرة الغزل العذري التي طرحھا
هاشم الخطاط وجهوده في الخط العربي الاسلامي
Authors: غانم خمائل شاكر
Published: February 2022

لم ينل الخط في امة من الامم ما ناله من المسلمين
التراخي الدلالي وتسارعه مع (لمَّا) المقترنة بالواو أوالفاء
Authors: خلف عيسى محمود
Published: February 2022

هذه دراسة تطبيقية في الدلالة الزمانية للتركيب، للوقوف عند قوة التعبير المعتمد على الزمان كإطار للحدث أو الفعل، وقد اتخذت الدراسة من جملة الشرط الظرفي المبدوءة بـ(لمَّا) مثالا لها لحصر الدراسة ضمن إطار محدد لعدم الإطالة، والدراسة توضح العلاقة المعنوية الرابطة بين أداة الشرط الظرفي وبين طرفي جملة الشرط من
حقوق الإنسان في منهج أهل البيت (عليهم السلام) "الإمام علي بن الحسين السجاد (عليه السلام ) إنموذجا"
Authors: سلمان سلمى داود
Published: February 2022

The human rights are among the most important things that the Islamic religion urged to respect, so it is not permissible to violate, since neglecting or missing
ام المؤمنين ام سلمة ودورها في رواية الحديث النبوي
Authors: مجيد نهاد نعمه
Published: February 2022

كان للمرأة المسلمة  اثر كبير في التاريخ على مر العصور وقد ذكرت كتب التاريخ والتراجم ، والطبقات ، والسنن والصحاح  جوانب  عدة من حياتها الدينية والسياسية والاجتماعية والعلمية لتجسد سيرتها مثالا في الثبات على الايمان وقوة العقيدة يجعلها مثالا يحتذى به  على مر العصور
The Use Of Online Learning Platform And Inhibiting Factors During The Covid-19 Pandemic Students Department Of Pancasila And Civic Education Class 2020 At PGRI Wiranegara University, Pasuruan City
Authors: Ayu Maya Damayanti
Published: February 2022

The purpose of this study was to find out the learning platform, as well as the inhibiting factors for the online learning process during the Covid-19 period, students of the Pancasila and Citizenship Education study program class of 2020 at PGRI Wiranegara University, Pasuruan City. This research is a survey research or field study with a qualitative method. Data collection techniques used are interview techniques and questionnaires. Based on the data obtained several learning platforms used during online learning, including: zoom, google meet, google class room, whatApps group, telegram group, LMS (moddle). From the results of data analysis, it was found that the most dominant learning platform used was LMS Mddle. In addition, the respondent's results on the inhibiting factors found several factors, including: 1) limited internet quota; 2) unstable network; 3) difficulty understanding the material delivered from online lecturers; 4) cellphone/laptop facilities
Internal Quality Assurance Management To Improve Graduate Absorption
Authors: Ulfiah  , Wiwik Dyah Ariyani  , Hanafiah  , Fitriyani Kosasih
Published: February 2022

This research is motivated by the inability of Vocational School to guarantee the academic quality of its graduates according to the National Education Standards). The method used in this research is a case study method. The results showed that: 1) Planning (Plan) was in accordance with school quality planning procedures, but they still did not understand the stages of quality assurance. 2) In its implementation (Do) there are still State Vocational High Schools that have not formed an Education Quality Assurance Team for Education Units. 3) Monitoring and evaluation in State Vocational Schools has been carried out but quality audit activities are not carried out procedurally by quality auditors. 4) State Vocational High Schools have compiled corrective actions that are outlined in the Work Plan and School Budget and made based on the results of monitoring and evaluation. 5) Almost all State Vocational High School graduates already have a competency certificate from the Professional Certification Institute-P1, but the percentage of State Vocational High School graduates who get a job within one year after graduation only reaches 50%. 6) The obstacle faced is the lack of understanding and awareness of the Principal in improving student academic quality assurance. The solution for State Vocational Schools is to implement a quality assurance system model in stages, systematically and continuously. The conclusion of this study is that in principle, State Vocational Schools have implemented a quality management system but have not succeeded
Islamic Marketing Ethics at Gelugur Market Rantauprapat
Authors: Rizki Syahputra
Published: February 2022

Muslim business efforts will progress and develop rapidly because they always get the blessing of Allah SWT in the world and in the hereafter. Islamic trade ethics guarantees that both traders and buyers will benefit from each other. This study uses a type of field research, in which the data sources used are primary and secondary data, sources of data relating to research directly which include documents and interviews directly to traders in the Gelugur Rantauprapat Market. Data collection methods used were interviews, documentation and observation. While the analysis used by using qualitative analysis and descriptive analysis. Based on interviews with several consumers and traders of Gelugur Rantauprapat Market, marketing ethics applied by every trader, especially traders in Gelugur RantauprapatMarket, is not just marketing merchandise but applies the principles of ethicsmarketing, including 1). Spiritual Personality. 2).Justice in Business, 3). Services, 4). The accuracy of the promise ,. 5). Honesty
Hubungan Tingkat Pengetahuan Tentang Penyakit Hipertensi dengan Kepatuhan Kontrol Tekanan Darah di Desa Mangge Kecamatan Barat Kabupaten Magetan
Authors: Agustin Nia , Maimunah Siti , Prawoto Edy
Published: February 2022

Hipertensi ( tekanan darah tinggi ) merupakan keadaan perubahan dimana tekanan darah dalam pembuluh darah arteri seseorang mengalami peningkatan yang abnormal dan berlangsung secara terus menerus. Kepatuhan Kontrol tekanan darah adalah kegiatan atau aktivitas yang dilakukan penderita hipertensi untuk melakukan perawatan kontrol tekanan darah ke pelayanan kesehatan dan menjalani pengobatan. Tujuan penelitian ini adalah mengalisis hubungan tingkat pengetahuan tentang penyakit hipertensi dengan kepatuhan kontrol tekanan darah di Desa Mangge Kecamatan Barat Kabupaten Magetan. Desain penelitian adalah deskriptif korelasi dengan pendekatan cross sectional. Populasinya adalah penderita hipertensi di Desa Mangge Kecamatan Barat Kabupaten Magetan yang melakukan kontrol tekanan darah ke Puskesmas Tebon, yang berjumlah 33 orang. Data diambil dengan menggunakan kuesioner, lembar observasi, dan menggunakan uji Chi-Square. Hasil penelitian menunjukkan bahwa responden yang mempunyai tingkat pengetahuan yang baik sebanyak 17 orang (56,7%) dan 16 orang (53,3%) patuh melakukan kontrol tekanan darah. Hasil uji statistic Chi Square menunjukkan tingkat pengetahuan tentang penyakit hipertensi signifikan dengan kepatuhan kontrol tekanan darah dengan (nilai ρ = 0,004 dengan nilai α = 0,05 ).
Pengalaman Ibu dalam Merawat Bayi Berat Badan Lahir Rendah (BBLR) Dismatur di Wilayah Kabupaten Ngawi
Authors: Aprilisa Fadhila Cantika Putri , Kurniasih Erwin , Ekayamti Endri
Published: February 2022

Kelahiran bayi dismatur sering menjadikan kecemasan pada orangtua. Pengalaman ibu yang belum memiliki keberanian dalam merawat bayi dismatur sering dianggap sebagai alasan untuk menyerahkan perawatan bayi kepada orang lain. Bayi dismatur cenderung memerlukan perawatan yang lama selama di rumah sakit sehingga orangtua sering mengalami kecemasan psikologis maupun kecemasan secara fisik. Tujuan penelitian ini adalah : mengidentifikasi pengalaman ibu dalam merawat bayi dismatur dan mengetahui berbagai faktor yang mempengaruhi pengalaman ibu dalam merawat bayi dismatur di rumah. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metode purposive sampling dengan partisipan ibu post partum yang melahirkan bayi dengan berat badan ≤ 2500 g dengan usia kehamilan >37 minggu (dismatur) di RSUD dr. Soeroto Ngawi 16 Januari -1 Juni 2020. Penelitian yang mengidentifikasi pengalam ibu dalam merawat bayi dismatur ini menghasilkan beberapa tema yaitu : riwayat persalinan dan peran keluarga dalam memberikan dukungan, berbagai upaya dalam melakukan perawatan bayi, dukungan positif dari keluarga selama kehamilan hingga kelahiran bayi, pekerjaan dan upaya merawat bayi, upaya dalam memperoleh informasi dalam melakukan perawatan pada bayi, tingkat pengetahuan dan tehnik ibu dalam melakukan perawatan mandi pada bayi, teknik perawatan tali pusat, teknik ibu untuk menjaga suhu bayi, pemahaman ibu dalam pemberian nutrisi pada bayi.
Hubungan Pembelajaran Daring Terhadap Tingkat Kecemasan pada Mahasiswa Tingkat 1 Akper Pemkab Ngawi
Authors: Nikasukma Anggela Vero , Hidayah Nurul , Prawoto Edy
Published: February 2022

Pendahuluan : Globalisasi menuntut adanya keterampilan baru dengan berlandaskan teknologi informasi dan komunikasi, sedangkan pendidikan tergantung dalam pelaksanaan yang berkualitas. Dengan adanya pandemic COVID-19 mengakibatkan diberlakukannya pembelajaran online. Di Indonesia pembelajaran online masih sangat jarang digunakan, sehingga saat sekolah diharuskan melakukan pembelajaran secara online banyak sekolah yang tidak siap. Pendidik yang kurang paham akan teknologi juga akan menyebabkan pelajar kesulitan dalam memahami materi dan penggunaan metode online yang berkepanjangan hanya membuat pelajar merasa tertekan dengan banyaknya tugas, serta kurang pahamnya pelajar dengan penjelasan pendidik maka dapat mengakibatkan terpengaruhnya kesehatan individu, baik secara fisik maupun psikologis, dan masalah umum yang biasanya terjadi yaitu gelaja stress, gelisah, serta terjadinya kecemasan karena tidak efektif dalam belajar. Tujuan penelitian ini adalah mengetahui adanya hubungan antara pembelajaran daring terhadap tingkat kecemasan pada mahasiswa tingkat 1 Akper Pemkab Ngawi. Metode : Penelitian yang digunakan adalah penelitian kuantitatif dengan metode cross sectional. Data diambil dengan responden penelitian mahasiswa tingkat 1 Akper Pemkab Ngawi sejumlah 74 responden. Analisa : Analisis data dalam penelitian ini menggunakan korelasi spearman. Hasil : Hasil menyatakan bahwa sebagian besar responden mengatakan pembelajaran daring baik, (25,7%) mengalami kecemasan ringan. Tidak adanya hubungan yang signifikan antara pembelajaran daring dengan tingkat kecemasan pada mahasiswa tingkat 1 Akper Pemkab Ngawi. Kesimpulan dan saran : Pembelajaran daring tidak memiliki pengaruh pada tingkat kecemasan mahasiswa tingkat 1 Akper Pemkab Ngawi. Sebaiknya responden lebih memperhatikan instruksi dan membaca dengan lebih jeli di kuisioner yang telah disediakan dan menambah variabel lain untuk peneliti selanjutnya
New cultivars
Authors: Amoroso Steve , Sarzi Yuri
Published: February 2022

The cultivars Sarracenia 'Yellow Eel' and Dionaea 'Sonic' are described.
Pinguicula primuliflora 'Rose'
Authors: Ziemer Bob
Published: February 2022

Discussion of Pinguicula primuliflora 'Rose'.
New insights into the growth cycle of Cephalotus follicularis
Authors: Nunn Richard
Published: February 2022

Much of the literature on Cephalotus follicularis, particularly that focused on cultivation, is short on detail of the plant’s true growth cycle. This is probably a result of observations in the field being limited to a single visit or observations being made of cultivated plants. Having made numerous visits to many C. follicularis swamps over the past 10 years, I began to notice some interesting trends starting to appear. In fact the C. follicularis true growth cycle may be much longer than first thought, and the state of the plants in full growth with carnivorous pitchers, may be not the norm in most habitats.
Prey capture patterns in Nepenthes species and natural hybrids — are the pitchers of hybrids as effective at trapping prey as those of their parents?
Authors: Peng Heon Sui , Clarke Charles
Published: February 2022

The carnivorous pitcher plant genus Nepenthes (Nepenthaceae) is thought to comprise more than 120 species, with a geographical range that extends from Madagascar and the Seychelles in the west, through Southeast Asia to New Caledonia in the east. There are three foci of diversity – Borneo, Sumatra, and the Philippines – which account for more than 75% of all known species.
Biology of the trapless rheophytic Utricularia neottioides: Is it possible to grow this specialized species in cultivation?
Authors: Adamec Lubomír , Fleischmann Andreas , Pásek Kamil
Published: February 2022

The nearly trapless aquatic bladderwort Utricularia neottioides is one of the most remarkable and curious Utricularia species, growing attached to bare rock in streams of South America. It has never been cultivated due to its rheophytic habit and unknown ecological demands. As late as in 2012, one of us (KP) was able to grow this species in tissue culture from seed, so that the species has become available for cultivation and for anatomical and ecophysiological investigations. In this paper, we describe the biology of the species based on observations made in natural habitat and cultivation, its growth in in-vitro and ex-vitro, and raise the question whether it can be grown long-term ex vitro at all.
New cultivars
Authors: Schram Arnaud , Letertre Alexandre , Bostrom Axel
Published: February 2022

The cultivars Dionaea 'Coquiton', Drosera intermedia 'Éclat', and Nepenthes 'Guillermo Reyes' are described.
Caminhos possíveis para incluir: Diversidade e Inclusão
Authors: SOUZA Aparecida , PEREIRA Mônica , DAMASCENO Allan
Published: February 2022

Esta obra foi organizada pela Professora Mônica Alves de Matos Pereira, pela Psicóloga Aparecida Carina Alves de Souza, Doutorandas no Programa de Pós-Graduação em Educação, Contextos Contemporâneos e Demandas Populares (PPGEDUC) da Universidade Federal Rural do Rio de Janeiro (UFRuralRJ), e pelo Professor Doutor Allan Rocha Damasceno, Professor Associado do Instituto de Educação da Universidade Federal Rural do Rio de Janeiro, além de fundador e coordenador do Laboratório de Estudos e Pesquisas em Educação, Diversidade e Inclusão (Lepedi/UFRuralRJ/CNPq). A presente coletânea congrega artigos que abordam a questão da inclusão na nossa sociedade, em especial no que se refere à educação, à cultura e ao esporte, assim como traz reflexões teóricas sobre o tema. Com o total de dez artigos, discutem-se as interfaces e desafios para a inclusão e suas possibilidades práticas. Com este material, estamos estabelecendo diálogos à luz das experiências que nos ajudam a refletir sobre a democratização da sociedade frente à diversidade.
Cinema Guarany – A vida e a arte refletida do porão da alma humana
Authors: TOQUINHO João
Published: February 2022

Saia do Porão! Um livro de pesquisas, experiências e reflexões sobre o cotidiano de nossas vidas. São narrativas, analogias em vários contextos, resgatando a história e a memória, começando pela família, cidade, política, futebol, economia, filosofia, crítica aos sistemas e comportamentos, sempre na direção de tornar o humano em um ser virtuoso, ético e moral. Algumas ideias podem estar fora do lugar, mas como todo livro escrito, sempre falta alguma coisa e sempre há algo para acrescentar. Aponta para um mundo melhor, de fraternidade, compaixão, amor e ausência de perturbações, que leva a um estado de felicidade da alma (filosofia estoica). Não podemos agradar todo mundo quando temos uma relação de confiança com os valores que respeitamos. Aprender a cada dia em busca da perfeição pode ser um sofrimento. A essência da vida deve ser a prática do amor ao próximo, pois o amor vale mais do que a própria vida. Um mundo melhor é possível ao se construir pessoas, e não se constrói pessoas sem educação de qualidade, liberdade de expressão baseada em fatos, investimento em estrutura produtiva de alta complexidade, redistribuição de riquezas e redução das desigualdades. Tudo depende de cada um de nós. “Não escolher é uma escolha”.