bluuebunny/crossref_metadata_2025 huggingface dataset:
Integrated responses to domestic violence: Legally mandated intervention programs for male perpetrators
Authors: Day Andrew , Chung Donna , O'Leary Patrick , Justo Donna , Moore Susan , Carson Ed , Gerace Adam
Published: February 2024

International surveys have suggested that around one-third of all adult women will, at some point in their lifetime, experience abuse perpetrated by an intimate male partner. Domestic violence is considered to be one of the major risk factors affecting women’s health in Australia and there is a need for the community to respond in ways that reduce the likelihood of further violence occurring. One way of doing this is to deliver programs that aim to reduce the risk of known perpetrators committing further offences. This paper describes the outcomes of a Gold Coast program delivered to men who perpetrate domestic violence and who are legally obliged to participate. The data show that this type of program can produce positive changes in participants. However, the extent to which such changes lead to direct behavioural change is less clear and further research and evaluation is required to develop the evidence base that is needed to ensure that programs for perpetrators produce significant and enduring improvements to community safety.
Online interactions involving suspected paedophiles who engage male children
Authors: Grosskopf Angelique
Published: February 2024

This paper summarises the results of a small-scale study into the online interactions of suspected paedophiles with undercover Australian police officers posing as male children. The study provides insight to an under-researched area of how persons with a sexual interest in male children interact with potential victims and whether these interactions differ from online engagements with female children. The findings provide an interesting and persuasive case to further examine online strategies used by persons wishing to exploit male children, as it highlights potential differences in approaches when compared with interactions between suspected offenders and female children. The differences include less aggressive online behaviour and language, with an emphasis on the male child’s sexuality and sexual experience. These strategies appear to assist the formation of an online friendship which precedes sexual topics, rather than the reverse as is largely reported in literature. These findings are likely to have implications for law enforcement and child protection initiatives.
Unexplained wealth laws in Australia
Authors: Bartels Lorana
Published: February 2024

Unexplained wealth laws are a relatively recent development in confiscation law, which require a person who lives beyond their apparent means to justify the legitimacy of their financial circumstances. Unexplained wealth laws are currently in place in the Northern Territory and Western Australia, while Commonwealth provisions recently came into effect. New South Wales has recently announced its intention to introduce laws mirroring the Commonwealth legislation. Similar laws are expected to come into effect shortly in South Australia. Laws of this nature are thought to deter would-be criminals by reducing the profitability of illegal activities and may prevent crime by diminishing offenders' ability to finance their future criminal acts. However, critics argue that the laws infringe on people's right to silence and undermine the presumption of innocence. This paper examines the evolution of unexplained wealth laws in Australia and considers the arguments for and against such provisions, as well as highlighting the need for further research in this area.
GLASS BRACELETS FROM THE TERRITORY OF ANCIENT TUROV: MORPHOLOGY AND PRODUCTION TECHNOLOGY
Authors: KUKHARAVA K.
Published: February 2024

The article is based on the analysis of 715 copies of glass bracelets (materials of P. F. Lysenko research in 1968 and 1992) from the territory of detinets and the roundabout city of ancient Turov. The inner diameter of the bracelets, shape, color scheme and decor are determined. The diameter of most bracelets fits within the limits of 5-6 cm (82.1%), products of a larger diameter – about 7-8 cm – make up 9.1%, specimens of a smaller diameter – about 4-4. 5 cm – 8.2%. With respect to the shape, smooth products of rounded cross-section (56.8%) and twisted (38.2%) predominate, there are significantly fewer instances of sub-triangular cross-section, flat-convex, grooved and twisted. The color scheme is distinguished by the dominance of shades of green, turquoise and brown, blue, purple and yellow products are presented to a lesser extent, in single copies – from red muffled glass. Decor has 13.3% of products, the most common way is to twist the hoop with a yellow opaque thread. A group of products with a specific technological characteristic is identified – the presence of metal wire inside a glass hoop.
THE BORDER OF THE GRAND DUCHY OF LITHUANIA WITH LIVONIA IN THE AREA OF DRISVIATY AND BRASLAV (1426)
Authors: LITSKEVICH A.
Published: February 2024

The article analyzes the description of the border between the GDL and Livonia of 1545 (according to the copy of the 18th century), discovered in the Riga archive several years ago. The results of verification of this source and localization of the border line reflected in it in the area of Drisviaty and Braslav are presented. The conclusion is that the description of 1545 is of high reliability and contains valuable information about the border between the GDL and Livonia demarcated during the reign of Grand Duke Vitovt (1426).
ABBOTS OF ORTHODOX MONASTERIES ON THE TERRITORY OF BELARUS IN THE SECOND THIRD OF THE XIX – EARLY XX CENTURY: STATUS AND ROLE IN THE ORGANIZATION OF MONASTIC LIFE
Authors: BARUN A.
Published: February 2024

The article presents information about the abbots and abbesses of Orthodox monasteries in Belarus in the second third of the XIX – early XX century. The role and their importance in the organization of the spiritual and economic life of the monastery are determined. The article presents the process of election to abbess positions in unsociable and cenobitic monasteries of the Belarusian dioceses. Examples of appointments, transfers to abbess vacancies in male and female monasteries are considered. The trends that led to instability and problems of monastery management have been identified. The factors and circumstances affecting these processes have been identified.
PERSONNEL POLICY OF THE SOVIET AUTHORITY IN THE WESTERN REGIONS OF BELARUS IN 1939–1941
Authors: MАRDVILKА А.
Published: February 2024

This article describes the personnel policy of the Soviet government in 1939−1941. in the western regions of Belarus. The goals, principles and directions of work of the Soviet government in the field of personnel provision have been identified. The mechanisms for recruiting the Soviet nomenklatura in the region are determined, attempts to reorganize the directions of personnel policy are traced. The factors that influenced the decision-making to change it towards indigenization have been identified. The quantitative and qualitative composition of easterners and local personnel is analyzed.
CURRENT DIRECTIONS OF WORK OF SOCIAL SECURITY BODIES OF THE BSSR IN THE FIRST POST-WAR YEARS
Authors: MARTSYNKEVICH I.
Published: February 2024

The article examines certain areas of work of the social security bodies of the BSSR, developed to provide assistance to the families of front-line soldiers and partisans, employment and vocational training for disabled people of the Great Patriotic War, their prosthetics and sanatorium-resort treatment. The main problems and difficulties faced by the social security system in the process of personnel formation are shown, and the measures that were taken to solve them are identified.
THE STRUGGLE FOR THE SURVIVAL OF THE CIVILIAN POPULATION OF BELARUS DURING THE NAZI PUNITIVE OPERATIONS (BASED ON ORAL HISTORY MATERIALS)
Authors: HREBEN Ya.
Published: February 2024

The article is based on the memories of residents of the Vitebsk region of Belarus who experienced the German occupation from 1941 to 1944. It characterizes the everyday survival practices of people during punitive operations by the Nazis. The region under consideration was distinguished by significant resistance to the German occupiers. The occupation authorities responded to partisan actions by carrying out numerous punitive operations, during which the civilian population was either completely destroyed or taken as forced labor to be sent to Germany. As a result, residents, in order to escape the punishers, were forced to flee to the forests and spent many months in forest camps, deprived of practically everything necessary. They were forced to adapt to the situation and develop specific practices that allowed them to find food, build shelter, and survive in extreme conditions.
Features of the Use of Modern Technologies in the Section "Healthy Lifestyle" in Public Schools at "Physical Culture"
Authors: Khachatryan Satenik , Stepanyan Artak
Published: February 2024

Recently, it has become increasingly difficult to manage and control the issues of health and healthy lifestyle of the population, which requires more coordinated and targeted activities not only by medical workers, but also by educators.
As evidenced by the experts, the penetration of modern information technologies into the field of education gives pedagogues the opportunity to change the content, methods and forms of organizing teaching significantly.
Therefore, there is a need to conduct research in the RA schools within the scope of the "Physical Culture" in order to improve the process of the "Healthy Lifestyle" and increase its efficiency.
The research aim is to determine the effectiveness of using modern technologies in the process of students’ healthy lifestyle formation.
According to the research, it became clear that almost no modern technologies are used in the process of the healthy lifestyle department. The scientific experiment confirmed the effectiveness of the healthy lifestyle program has developed with the help of modern technologies in 8-11th grades.
Study of Sensitive Periods of Primary Schoolchildren Motor Ability Development
Authors: Petrosyan Armen
Published: February 2024

In the scientific and methodological literature, there are certain contradictions in the data related to the sensitive period of primary schoolchildren motor abilities. Thus, there is a need to clarify the sensitive periods of motor abilities of primary school age children with the help of analysis.
The aim of the research is to study the sensitive periods of age-related development of primary schoolchildren motor abilities.
Summarizing the results of the study, the following conclusions were made.
1. There are certain contradictions in the information about the sensitive periods of primary schoolchildren motor abilities in the scientific and methodological literature.
2. According to most authors, primary school age is a sensitive period for the development of flexibility and coordination abilities.
3. When assessing the sensitive periods of the children’s motor abilities, except for passport age, it is advisable to take into account the features of the somatotype and indicators of biological maturation.
Plastic Movements: The Essence and Approaches to the Study
Authors: Hakobyan Elena , Kovalyova Anna
Published: February 2024

Analysis of scientific and methodological literature made it possible to state the increased interest of specialists in studying the qualitative aspects of motor activity, plastic movement being among the most distinguished ones.
Issues of improving the quality of performing various movements, and, in particular, their plasticity, are relevant in physical education and are especially important in many sports. Various household and work movements also require the manifestation of plasticity.
The purpose of the study is to present existing approaches to the study of plastic movement based on theoretical analysis.
Analyzing the scientific and methodological literature on this problem it can be noted that the process of studying plasticity of movements is quite complex and many of its aspects have not been thoroughly explored.
Additional Physical Education, Sport and Wellness Classes in the System of School Physical Education
Authors: Ghazaryan Frunz Stepanyan Artak , Stepanyan Artak
Published: February 2024

The contemporary modernization and humanization of physical education implies radical changes in the stabilized traditions of physical education organization in public schools. According to authors, one of such ways, is the extension of conducting additional physical training classes.
An attempt was made to observe the place of extracurricular physical-training classes in the public school physical education system.
The researches show that through additional physical-training classes, it is possible to solve a number of pedagogical and social-psychological problems: to improve the health, to satisfy students’ physical and sport interests, to develop motor skills purposefully, to acquire knowledge and abilities to do physical exercises independently.
Sosialiasi wakaf: Peningkatan leterasi wakaf uang melalui sosialiasi pada masyarakat kampus
Authors: Annisa Arna Asna , Rofiuddin Mohammad
Published: February 2024

The problem related to waqf that is being faced now is that the gap between the potential of cash waqf and the reality of the cash waqf movement is still far away, so there is a need to increase waqf literacy, especially cash waqf. The service method is carried out by socialization, and in the next stage, an evaluation is carried out using the Paired Sample t-test. The service results show an increase in understanding of the academic community of IAIN Salatiga before and after the socialization of waqf literacy. In addition, there needs to be innovation in distributing waqf knowledge to all elements of the Muslim community. There are suggestions from the results of the dedication evaluation that the socialization of waqf must be massive, especially in campus areas and Islamic boarding schools. Furthermore, socialization is carried out innovatively by utilizing social media so that it will be straightforward to reach young people, millennials, or generation Z.
Pendampingan penerapan sistem informasi akuntasi pada proses pembuatan kontrak sewa aset PT Kereta Api Indonesia (persero) DAOP 9 Jember
Authors: Pratiwi Ana , Safitri Dhira Ervina , Artika Listiana Windi , Zahra Dewi Lailatul
Published: February 2024

Leasing assets of PT Kereta Api Indonesia (Persero) is one of PT Kereta Api Indonesia's (Persero) businesses, apart from passenger and goods transportation services. This business adds to the value of PT Kereta Api Indonesia (Persero)'s income, obtained from tenant asset rental money. The purpose of this study is to describe how the accounting information system is in the process of making asset lease contracts for PT Kereta Api Indonesia (Persero) Operational Area IX Jember. The research method used in this study is a qualitative-descriptive method. PT Kereta Api Indonesia (Persero) has two types of assets: railway and non-railway assets. The results showed that the process of making asset lease contracts for PT Kereta Api Indonesia (Persero) Operational Areas, namely submitting requests for asset leases, surveying rental locations, negotiating processes and making contract books, determining rates, and processing asset lease payments for PT Kereta Api Indonesia (Persero) Regions Operational 9 Jember. As well as following up on the obstacles PT Kereta Api Indonesia (Persero) faced if the debtors did not pay invoices or bills for payment of leased assets of PT Kereta Api Indonesia (Persero) Operational Area 9 Jember.
Ocorrência de leishmaniose visceral e tegumentar no estado de Mato Grosso do Sul
Authors: Santos Eva , Silva Anderson
Published: February 2024

Contexto: A leishmaniose, classificada como antropozoonose, é causada por protozoários do gênero Leishmania. É subdividida em forma clínica visceral (LV), que afeta órgãos internos, e tegumentar americana (LTA), que envolve pele e mucosas. Dos casos registrados na América Latina, 90% ocorrem no Brasil. Até a década de 1980, a doença estava restrita ao meio rural, em estados da região nordeste e no município de Corumbá, Mato Grosso do Sul. O objetivo deste trabalho foi analisar a dinâmica espacial da ocorrência de Leishmaniose Visceral e Tegumentar no estado de Mato Grosso do Sul, de 2008 a 2022. Métodos: Utilizamos dados públicos do Sistema de Informação de Agravos de Notificação (SINAN), referentes aos anos de 2008 a 2022. Os dados foram divididos em três quinquênios, de acordo com a Macrorregião de Saúde (MRGS)/Município de Residência, para ambas as formas clínicas. Resultados: Foram notificados 2751 casos confirmados de LV no Mato Grosso do Sul, sendo 78,70% localizados na MRGS de Campo Grande. Foram registrados 1925 casos de LTA, com 65% localizados na MRGS Campo Grande. Observou-se que, ao longo dos quinquênios, houve diminuição de municípios com as maiores taxas de transmissão de LV e LT. Considerando que a Leishmaniose é uma doença negligenciada, é fundamental investir em ações de educação em saúde e na capacitação das equipes de saúde para aumentar o esclarecimento da população.
El papel de la política macroprudencial en la estabilización de las fluctuaciones macrofinancieras. Conferencia de Estabilidad Financiera/Banco de Portugal, Lisboa (Portugal), 2 de octubre de 2023
Authors: Hernández de Cos Pablo
Published: February 2024

La política macroprudencial surgió después de la crisis financiera global para aumentar la capacidad de resistencia del sistema financiero frente a riesgos sistémicos y evitar su acumulación excesiva. Este documento se centra en los efectos de esta política en la estabilidad macroeconómica, un objetivo en el que puede complementar a las políticas monetaria y fiscal. En concreto, se examina el papel que podrían desempeñar a estos efectos los colchones de capital y, en particular, el colchón de capital anticíclico (CCA).
Study On Phubbing With The Perspective Of Connection To Disconnection Using Smartphone On Youth Generation
Authors: Shinde P. R. , Varma K. V. , Kumawat O. I. , Mishra V.R. , Lohar Y. M. , Raut S. H.
Published: February 2024

Phubbing has become a topic of interest for researchers worldwide. The rationale is that since cellphones are used in co-present interactions, they are easily accessible. This is known as "phubbing" and is not acceptable behavior in most places. Phubbing is the practice of ignoring people in social situations by looking at one's phone instead of interacting with them, according to Chotpitayasunondh and Douglas (2018). The purpose of this article to provide an overview of phubbing research investigations.
The Study Of Customer Satisfaction With The Special Reference To Panvel D-Mart
Authors: Ghadge A. K. , Dixit A. K. , Madhavi N. R.
Published: February 2024

D-Mart is a popular supermarket chain in India. This study aims to understand the key factors influencing customer satisfaction, including product variety, pricing, store layout, staff behaviour, and overall shopping experience. Through qualitative and quantitative methods, the study analyses customer perceptions, identifies areas of strength and weakness for Panvel D-Mart, and recommends strategies to enhance customer satisfaction and loyalty. By focusing on this specific D-Mart location, the research offers valuable insights applicable to the broader D-Mart chain and the Indian retail landscape. The findings contribute to a deeper understanding of customer behaviour within the supermarket industry, ultimately guiding Panvel D-Mart and similar retailers towards improved customer satisfaction and sustained growth.
Morpho-Physicochemical Studies Of Kusum (Schleichera Oleosa (Lour.) Oken): A Potential Multipurpose Tree Species
Authors: Mondal Tanmoy , Layek Sanghamitra , Sarkar Tanmoy , Roy Samarpita , Mohanta Rajdeep , Bauri Fatik Kumar
Published: February 2024

Kusum (Schleichera oleosa (Lour.) Oken) belongs to Sapindaceae family, is an underutilised multipurpose tree species. Kusum is also known as a lac tree through its cultivation for lac which gives livelihood security to lakhs of farmers. Botanically, kusum fruits are single-seeded and sometimes two-seeded berry, succulent yellow aril, dry indehiscent, apex pointed, hard-crustaceous, smooth, or slightly spiny. Pulp of kusum has a potential source of antioxidant properties. The present investigation was carried out to estimate physical and chemical properties of kusum at the laboratory of department of Fruit Science, Faculty of Horticulture, at Bidhan Chandra Krishi Viswavidyalaya, Mohanpur, Nadia, West Bengal during 2021-22. A set of 30 fruits with 10 fruits per replication were taken for this experiment. It was observed that average fruit weight (7.41g), fruit length (2.5cm), diameter (2.19cm), fruit volume (7ml), fruit pulp weight (2.93g), seed weight (1.35g), and peel weight (2.71g), seed length (1.69cm), diameter (1.38cm) and edible fruit percentage was 39.54%. The results showed that it contains an average of 20.07 °Brix total soluble solids, 0.33% titrable acidity, 14.28% total sugar, 8% reducing sugar, 5.96 non-reducing sugar, 142.5 mg/100g of pulp ascorbic acid and total carotenoid 1.35 mg/100g pulp. The result shows that kusum fruit is a promising food source with nutritional value. This fruit could fulfil the dietary needs of persons living in rural areas.
Modeling The Uptake Of Cationic Micronutrients And Rice Grain Yield At Different Graded Dose Of Nitrogen Fertilization
Authors: Choudhury Rohit Kumar , Bhattacharya Parijat , Parveen Samrin , Bhattacharyya Kallol , Sengupta Sudip
Published: February 2024

The current study has been directed to find out a relationship whether such graded doses of nitrogen fertilizer can influence the pattern of micronutrient uptake and yield of the rice plant. The field experiment was carried out during the boro season of 2022 at Bidhan Chandra Krishi Viswavidyalaya, Nadia. The experiment was designed in a thrice replicated Randomized blocks with nitrogen fertilizer levels (0, 50, 100, 150 kg ha-1). A statistical analysis was carried out through Correlation- Regression studies which analyzed the relationship between nitrogen application and micronutrient uptake by rice. Correlation study of N uptake under graded doses of fertilizer application with the uptake of micronutrients followed the pattern Zn (r=0.985**)>Fe (r=0.962**)>Cu (0.953**)>Mn (r=0.947**) and Zn (r=0.980**)>Mn (r=0.948**)>Cu (0.944**)>Fe (r=0.939**) for rice grains and straw at harvest, respectively. The correlation of yield with grain N, straw N and N at maximum tillering stage also revealed a positive value. The Linear Regression (LR) models confirmed that incremental doses of N have a significant association with the uptakes of micronutrients. Thus, judicious management of N fertilizer can be a viable non-traditional approach for micronutrient nutrition in rice.
Assessing Food Security In Terms Of Nutrient Intake In Agri-Business Households (As Primary Source Of Income) In Bankura District Of West Bengal Of India
Authors: Konar Arunima , Ali Md H.
Published: February 2024

This study evaluated food security and recommended policies to enhance calorie, protein, and fat intake in selected households. It surveyed 50 participants from the agri-business industry using Simple Random Sampling without Replacement and classified households based on income. Most family members were aged 26 to 45 years. The quantities of food consumed by the households were converted into equivalent amounts of calorie, protein, and fat based on the Nutrition Chart from an ICMR publication. The study converted food quantities to calorie, protein, and fat amounts using a Nutrition Chart, and adjusted calorie intake based on age and sex differences. Group-1 and Group-2 households were recommended to have balanced diets with more milk, pulses, fruits, and vegetables, and to increase protein intake. Protein intake was higher than the recommended amount for agri-business households, except for Group- 1 and Group-2. The study suggests policies to improve food intake, create awareness about balanced diets, and encourage the consumption of nutritious food, particularly in low-income households.
Relating Soil Available Zinc With Physicochemical Properties In New Alluvial Zone Of West Bengal, India
Authors: Bhattacharya Parijat , Sengupta Sudip , Bhattacharyya Kallol
Published: February 2024

An experiment was conducted to assess the dependency of available zinc on the physicochemical properties of soils. The soil samples were collected from 15 NBSS & LUP identified soil series of New Alluvial Zone of West Bengal, India. The soil samples were processed and analyzed for different standard physicochemical properties i.e. pH, EC, clay, organic carbon content, available nitrogen, phosphorus and potassium, zinc, copper, iron, manganese, amorphous iron, aluminium and manganese oxide content. Among the studied parameters, pH, clay, organic carbon, amorphous iron and amorphous aluminium oxide showed significant correlations (-0.591*, 0.601**, 0.784**, 0.563*, 0.509* respectively) with available zinc. Multilayer Perceptron Network (MPN) in Artificial Neural Network (ANN) yielded organic carbon, clay, pH and amorphous iron content as the most important parameters to affect the availability of soil zinc. Further, using multiple linear regression modeling, it was found that changes in organic carbon and clay content together contribute 70.7% change in available zinc in soil wherein, organic carbon alone contributed to 62.4% change. Identification of crops based on their zinc requirement in appropriate textural conditions of soil as well as proper maintenance of soil organic carbon can be a promising option for judicious management of zinc in soil.
URGENSI MATERI MAHFUDZAT DALAM MENUMBUHKEMBANGKAN KARAKTER ANAK DI SANGGAR GENIUS NGRUPIT
Authors: Ibnu Hamdan Muzakki  , Juliyanto  , Pipit Septiana Solikha
Published: February 2024

This study aims to analyze the urgency and implementation of mahfudzat material in  the Genius Ngrupit studio that is able to develop potential and character in children. In an era that has developed and developed, Islamic education is the foundation for revitasliing moral values for one's person. The source of knowledge that instills the value of moral education is taught by teaching mahfudzat. Because it is able to give positive strength to those who study it seriously. The teachings contained in mahfudzat are moral values that can increase one's motivation and status. By using a descriptive qualitative approach, so that the data analysis is carried out by multiplying and finding patterns of relationships according to the actual data about mahfudzat material. Important findings in this study are the concept of character education, the learning pattern  of mahfudzat material in the  Genius Ngrupit studio and the analysis of the urgency and essence of mahfudzat in growing children's character.
PENGEMBANGAN BAHAN AJAR PROBLEM BASED LEARNING PADA MATERI THAHARAH DI MTS 1 OGAN ILIR
Authors: Murtosiah Siti , Zulaiha Andini
Published: February 2024

The purpose of this study is to develop a fiqh teaching material for class VII based on Problem Based Learning. Type of research and development using the ADDIE development model (analysis, design, development, implementation, and evaluation). The evaluation location of the teaching materials developed is at MTs Negeri 1 Ogan Ilir. Data collection techniques use observation,The results of this study are: 1) The level of validity of teaching materials developed in the category is very valid. Material experts give a score of 4.6 which means very valid, design experts give a score of 4.3 which means very valid and linguists give a score of 4.4 which means very valid. 2) The level of practicality of teaching materials is measured through the implementation stage of one to one and small group. From the one to one stage, an average score of 4.25 was obtained, which means it was very practical, while in the small group stage, an average score of 4.29 was very practical. 3) The level of effectiveness of teaching materials is evaluated in class through pretest and post test evaluations. From the pretest evaluation, an average score of 58.82 was obtained and the percentage of students who passed KKM was 35.48%. As for the post test score, the average score of students was 86.47 and the percentage of students who passed KKM was 87.09%. From these results, it shows that teaching materials fall into the category of very effective.
Announcing Rogue Scholar Preview
Authors: Fenner Martin
Published: February 2024

Today the Rogue Scholar science blog archive launched a new feature:

Rogue Scholar Preview

. This new functionality enables the import of new science blogs into the preview version of the production service, located at https://preview.rogue-scholar.org. This allows users to see how their blog posts will look like in the Rogue Scholar service, and to resolve issues if necessary.
Droits des communautés et changement climatique: Quel avenir voulons-nous? Rapport de synthèse pour un Dialogue sur l'avenir du climate
Authors:   Rights and Resources Initiative,   Rainforest Foundation Norway,   Rainforest Foundation US,   Forest Peoples Programme
Published: February 2024

Le 17 septembre 2023, plus de 70 représentants des titulaires de droits et leurs alliés se sont réunis pour un dialogue mondial sur la façon dont le financement climatique peut ou doit soutenir leur vision de l’avenir dans un monde affecté par le changement climatique. Grâce au soutien de donateurs progressistes et de philanthropes, un espace dédié aux peuples autochtones, aux communautés locales, aux peuples afro-descendants et aux femmes au sein de ces groupes a été créé pour réfléchir et partager leurs expériences avec les initiatives de financement climatique marchand et non-marchand1 et envisager les moyens par lesquels ces instruments peuvent mieux servir leurs communautés.
Practicalities of community-based exercise in Parkinson’s disease
Authors: Domingos Josefa Maria Malta
Published: February 2024

Community-based exercise programs are becoming increasingly important for people with Parkinson's Disease (PD). Due to limited access to specialists, patients often rely on self-care and local community programs to manage their condition. These programs offer a variety of exercises that are feasible and potentially effective. However, this thesis shows there are challenges regarding the expertise of instructors, patient referrals, research, and patient engagement. Programs need professionals with specific PD knowledge and adequate referrals to ensure safety and effectiveness. Ensuring easy access to specialized programs based on individual needs and disease severity, and empowering people to make informed decisions about their exercise choices are also essential. Ongoing research is necessary to ensure long-term sustainability, safety, and patient enjoyment. This thesis concludes that when properly implemented and led by trained professionals, community-based programs can improve the quality of life for people with PD and serve as a valuable complement to traditional healthcare.
පෙර සූදානම
Authors:   ශ්‍රි ලංකා තොරතුරු තාක්ෂණ ආයතනය , මාලබේ, සාලිය සී ඒ
Published: February 2024

ඉංගිලිසි භාෂාවෙන් මූලික ලිවීම අනීවාර්ය නූනත් ඉංගිලිසි භාෂාවෙන් කියවීම නම් අනීවාර්ය වේ. පර්යේෂණ පත්‍රිකාවක පිළිගැනීම, දැනට පවතින දැනුම හදාරා ඇති ගැඹුර මත රඳයි. සිංහලෙන් හැදෑරීමෙන් පමණක් අරමුණු සාක්‍ෂාත් කර ගැනීමට නො හැකි ය. එය ඉංගිලිසියෙන් නැවත ඉදිරිපත් කිරීමට පුරුදු පුහුණු විය යුතු ය. වඩා වැදගත් වන්නේ බටහිර පාරිභාෂිත පදවලට අදාල සිංහල වචන සොයාගැනීම හෝ නිරමාණය කිරීම නොව, එම සංකල්ප අවබෝධ කර ගැනීමට සහ එම පද තුලින් ගම්‍යය වන හැඟීම සංඥානනය කරගැනීමට උත්සාහ කිරීමයි. ඉවසිලිවන්ත ව අපහසුවෙන් හෝ ඉංගිලිසියෙන් කියවීම මේ ක්‍රියාවලියේ අනීවාර්ය අංගයක් වේ. කෙතරම් නීරස වුවත් පත්‍රිකා කිහිපයක් හෝ සවිස්තර ව හෙමින් හෙමින් කියවා කියවීමේ කලාව ප්‍රගුණ කොට ප්‍රකාශන සමාලෝචනය සාර්ථක ව කර ගැනීමට හැකි වනු ඇත. ‘ප්‍රකාශන සමාලෝචනය’ (literature review) යනු හුදෙක් ‘පවතින දැනුම ගැඹුරින් හැදෑරීම’ පමණක් ම නො වේ, එම සමාලෝචනය’ තර්කාණුකූලව ‘සංයෝජනය කොට’ (integrated) ශාස්ත්‍රීය ලෙස ලිඛිත ව ඉදිරිපත් කිරීමයි. පද අතුරුමාරු ලෙස භාවිතා කිරීම (use of words interchangeably) අවුල් සහගත බැවින් වචනාර්ථයෙන් ඔබ්බට සංකල්ප අවබෝධයෙන් ග්‍රහණය කර ගැනීම වැදගත් වේ. පණිවිඩයක් නිවැරදි ව සන්නිවේදනය වෙනවා නම් කුමන පදයක් යෙදුවත් අවබෝධය කර ගැනීමේ කටයුත්තට බාධාවක් කර ගත යුතු නැත. නිවැරදි ම පදය හෝ වැකිය යොදා ගැනීමෙන් සන්නිවේදනය නිරවුල් ව පැහැදිලි ව අවම වචන සංඛ්‍යාවක් යොදා ගෙන අවම පරිශ්‍රමයකින් සන්නිවේදනය කිරීම (most effective communication) අභියෝගාත්මක වේ. පර්යේෂණ ක්‍රියාවලිය අතරතුර එකතු කරගත් දත්ත, කටු සටහන් වැනි මේ දක්වා කළ වැඩ හදිසියේ ම විනාශ වීම වැනි අකරතැබ්බ වලින් ප්‍රවේසම් වීමට සහ back-up තබා ගැනීමට වග බලාගත යුතු ය. ධනාත්මක සහ නම්‍යයශීලී ආකල්ප සහ තිර අධිෂ්ඨානයකින් සිටීම ද ඉතා වැදගත් පෙර සූදානමකි. පර්යේෂණ ක්‍රියාවලිය ඉවසීම පුරුදු පුහුණු කරන ව්‍යායාමයක් ලෙස හඳුනා ගත්තාට වරදක් නැත. උපාධි අපේක්ෂකයා සහ අධීක්ෂක අතර ‘ගැළපීම’, පෞද්ගලිකව - හොඳ සම්බන්ධතාවයක් පවත්වා ගැනීම සහ ශාස්ත්‍රීය වශයෙන් ආචාර්ය උපාධි අපේක්‍ෂකයාගේ පර්යේෂණ මාතෘකාව අධීක්ෂකගේ පර්යේෂණ ක්‍ෂේත්‍රයට සමීප වන තරමට සම්බන්ධතාවය වඩා සුහද ව හා ශක්තිමත් ව පවත්වා ගත හැකි ය.
සංඛ්‍යාන පරීක්‍ෂණ විධික්‍රම
Authors:   ශ්‍රි ලංකා තොරතුරු තාක්ෂණ ආයතනය , මාලබේ, සාලිය සී ඒ
Published: February 2024

මෙම පරිච්ඡේදයේ ඉදිරිපත් කොට ඇති සංඛ්‍යාන පරීක්‍ෂණ, දත්ත කට්ටල යොදා ගනිමින්, පරිඝණක මෘදුකාංග භාවිතා කරමින් ප්‍රගුණ කරගත යුතු වේ. සංඛ්‍යානය යොදා ගැනීමෙන් ප්‍රධාන වශයෙන් විශ්ලේෂණ වර්ග දෙකක් කළ හැකි ය. එවා නම් විස්තරාත්මක විශ්ලේෂණ (descriptive analysis) සහ සංඛ්‍යානමය ශිල්පීය විශ්ලේෂණයි (statistical technical analysis). උසාවි නඩුවක් කල්පිත පරීක්‍ෂණයක් නම්, ඉදිරිපත් කොට ඇති සාක්‍ෂි මත, ජූරි සභාව විසින් චූදිතයා නිදොස් කිරීමට ඇති හැකියාව (likelihood) සලකා බලයි. පුද්ගලයා නිර්දෝෂී බවට 5%ට වඩා අඩු සම්භාවිතාවක් (Alfa: α, p < .05) තිබේ නම් ඔවුන් චූදිතයා නිර්දෝෂී බව ප්‍රතික්‍ෂේප කරයි (Reject the null hypothesis). විස්තරාත්මක විශ්ලේෂණ සඳහා SPSS මෘදුකාංගය භාවිතා කිරීම පහත ඈඳීම් විමසා ප්‍රගුණ කරගත හැකි ය. උචිත සංඛ්‍යාන විධික්‍රමයක් තෝරා ගැනිමට අනුගමනය කරන ප්‍රධාන ප්‍රවේශයන් දෙකකි. පර්යේෂණ ගැටලුවේ/අරමුණු අනුව සංඛ්‍යාන විධික්‍රමයක් තෝරා ගැනිම රූපය 12.1 දැක්වෙන පරිදි ද, දත්ත/විචල්‍යයන්ගේ ස්වභාවය අනුව සංඛ්‍යාන විධික්‍රමයක් තෝරා ගැනිම වගුව 12.2 දැක්වෙන පරිදි ද වේ. මහාචාර්ය එලන් මාෂල් විසින් සම්පාදිත අන්‍යෝන්‍යව ක්‍රියා කරන (interactive) මෙම වෙබ් අඩවිය (https://maths.shu.ac.uk/mathshelp/WhichTest.php) දත්තවලට ගැළපෙන මූලික (basic) සංඛ්‍යානමය ශිල්පීය ක්‍රමය තෝරා ගැනීමට මඟ පෙන්වයි. දත්ත ව්‍යාප්තිය සාමාන්‍ය (ප්‍රමත) නො වන විට, විල්කොක්සන් සලකුණු කළ ශ්‍රේණි පරීක්ෂණය (Wilcoxon signed ranks tests) හෝ මෑන්-විට්නි යූ පරීක්ෂණය (Mann Whitney U test) වැනි පරාමිතික නො වන (nonparametric) විකල්ප ශිල්පීය ක්‍රම යොදාගත හැකි වේ. සහසම්බන්ධතා සංගුණකය (r), විචල්යයන් දෙකක් අතර සම්බන්ධතාවයේ ප්‍රබල බව මැනීමට භාවිතා කරයි. සහසම්බන්ධතා සංගුණකය -1 (perfect negative-පරිපූර්ණ ඍණ සහසම්බන්ධය) සිට +1 (perfect positive-පරිපූර්ණ ධන සහසම්බන්ධය) දක්වා ප්‍රාන්තරයක පවතී. යථාර්තය නිරූපණය කෙරෙන ආකෘති නිර්මාණයෙන් විචල්‍යයන්ගේ සම්බන්ධතා රටාවන් වඩා පැහැදිලි ව ඉදිරිපත් කළ හැකි බව ඔවුන්ගේ මතයයි. මාර්ග සටහන් මඟින් නොයෙක් කල්පිත ඉතා පහසුවෙන් පර්යේෂණ මූලෝපායයක් ආකෘතිගත කිරීමට හැකි වේ. ඍජුව ම මැනීමට හැකි/බලාපොරොත්තු වන විචල්‍යයන් චතුරස්‍ර මඟින් සහ ගුප්ත විචල්‍යයන් ඕවල් හැඩැති ගෝලාකාර ලෙස ද ඉදිරිපත් කිරීම සම්මතය වේ. මාර්ග සටහන් යොදා ගෙන නොයෙක් යෝජනා, කල්පිත ලෙස ඉතා පහසුවෙන් ආකෘතිගත කිරීමට හැකි වන අතර සංකීර්ණ සූත්‍ර මෘදුකාංගයට පමණක් සීමා කොට පර්යේෂකයා මෙන් ම පාඨකයා ද අනවශ්‍යය සංකූලතාවන්ගෙන් මුදවයි. මෙම සංඛ්‍යානමය විශ්ලේෂණ ඉතා පහසුවෙන් සොයා ගෙන හැදෑරිය හැකි ය. වඩා තීරණාත්මක වන්නේ එම විශ්ලේෂණ දැනට ප්‍රකාශණයට පත් කොට ඇති දැනුම සමඟ සාර්ථක ව සංකලනය ඒකාබද්ධ (integrate) කොට තර්කානුකූල ව ඉදිරිපත් කිරීමයි.
ආර්ථිකමිතිකය
Authors:   ශ්‍රි ලංකා තොරතුරු තාක්ෂණ ආයතනය , මාලබේ, සාලිය සී ඒ
Published: February 2024

සංඛ්‍යාන විද්‍යාඥයින් සංඛ්‍යානමය අනුමාන කිරීම් කිරීමට නියැදි භාවිතා කරයි. ආර්ථික විද්‍යාඥයින් අනුමාන කිරීම් සිදු කිරීම සඳහා සම්බන්ධතා පරීක්ෂා කරති. ඉකොනොමෙට්‍රික්ස් බොහෝ විට ‘න්‍යාය මත’ පදනම් වූවක් වන අතර සංඛ්‍යානය ‘දත්ත මගින්’ මෙහෙයවනු ලැබේ. සංඛ්‍යානමය පර්යේෂණයන් මෙහෙයවනු ලබන්නේ දත්ත විශ්ලේෂණාත්මක ගැටලු මගිනි. econometricians දත්ත භාවිතා කරමින් න්‍යාය පරීක්ෂා කරයි, සංඛ්‍යානවේදීන් දත්ත කට්ටල දෙස බැලීමෙන් පසු ව ආකෘති තැනීමට නැඹුරු වෙති. ඒකක මූලයක් යනු කාල ශ්‍රේණියක ස්ථිතික (nonstationary-nonstable) නො වන ප්‍රවණතාවයකි. Unit root  Non stationarity ඒකක මූල කාල ශ්‍රේණි ස්ථායී නො වන බැවින් දත්ත අන්තර භාවිතා කොට අන්තරා ස්ථායීතාව (difference-stationary) ලබා ගන්නා අතර ඒකක මූල නොමැති විට ප්‍රවණතා ස්ථායීතාව (trend-stationary) යොදා ගනී. ස්ථිතික නො වන කාල ශ්‍රේණි හේතුවෙන් වන ව්‍යාජ ප්‍රතීපායන ක්‍රියාවලියට විසඳුමක් ලෙස සහසංයෝජන කිරීමේ තාක්‍ෂණය යොදා ගනී. ARDL bound technique හි දී වැදගත් වන කොන්දේසියක් වන්නේ සහසංයෝජනය සම මට්ටමේ හෝ ප්‍රථම අන්තරයේ [level I(0) or first difference I(1)] එකක් වීමත් දෙ වන අන්තරයේ [I(2)] නො වීමත් ය.
ප්‍රකාශන ක්‍රියාවලිය
Authors:   ශ්‍රි ලංකා තොරතුරු තාක්ෂණ ආයතනය , මාලබේ, සාලිය සී ඒ
Published: February 2024

ලිවීම අවසානයට සිදු විය යුතු කර්තව්‍යයක් වුවත් ඔබේ පර්යේෂණ ගැන සිතීමට හා කියවීමට පටන් ගත් වහා ම ලිවීම ආරම්භ කළ යුතු ය. නිර්මාණාත්මක ලිවීමට (creative writing) පර්යේෂණයන්හි කිසිදු පිළිගැනීමක් නොමැත. අභ්‍යන්තර ව්‍යුහය සමබර හා ශක්තිමත් වීමටත් තර්කය තාර්කික රේඛා ඔස්සේ ඉදිරියට යන අත්පිටපතක් ඉදිරිපත් කිරීම සඳහාත් සංවිධානය අවශ්‍ය වේ. ආචාර්ය උපාධිය සමත් වීමට වඩා සඟරා පත්‍රිකාවක් එවැනි IPRAJ සඟරාවක ප්‍රකාශනයට පත් කිරීම අසීරු වන ප්‍රධාන ම හේතුව වන්නේ සඟරාවක් අත්පිටපතක් සමාලෝචනයට ගන්නා දීර්ඝ කාලය සහ එකවර සඟරා කිහිපයකට අත්පිටපතක් ඉදිරිපත් කිරීමට ඇති නො හැකියාවයි. එක ම දත්ත කට්ටලයක් භාවිතා කොට වෙනස් පත්‍රිකා කිහිපයක් නිර්මාණය කිරීම මඟින් එකවර අත්පිටපත් කිහිපයක් විවිධ සඟරාවලට ඉදිරිපත් කිරීමට හැකි වේ. අත්පිටපතක් පහත දැක්වෙන අදියරයන් හරහා ගමන් කරයි ඉදිරිපත් කිරීම (Submission), සංස්කාරක සමාලෝචනය (Editorial review), සමපදස්ථ-සමාලෝචකයින් තේරීම (Selecting peer-reviewers), සමපදස්ථ-සමාලෝචන ක්‍රියාවලිය (Peer-review process), සංස්කාරක තීරණය (Editor’s decision), කර්තෘගේ ප්‍රතිචාරය (Author’s response) සංස්කාරක/සමපදස්ථ-සමාලෝචන දෙවන වටය පිටපත් කිරීම, සෝදුපත් කියවීම සහ ප්‍රකාශනය (Copyediting, proofreading, and publication). කිසිම සමාලෝචනයකින් තොර ව සංස්කාරකවරයාගේ තනි තීරණයට පර්යේෂණ පත්‍රිකා භාර ගැනීම ඉතාමත් විරල ව වුවත් එවැනි අවස්ථා ද ඇත. කොල්ලකාරී යැයි සැලකෙන සඟරා විද්වත් ලෙස නො සැලකේ. මෙවැනි සඟරා Scopus, Web of Science හෝ EBSCO වැනි දත්ත ගබඩා තුළ ලැයිස්තු ගත වී නැත. සඟරාවක් තෝරා ගැනීමේ දී පහත කරුණු කෙරෙහි ද අවධානය යොමු කිරීම ප්‍රයෝජනවත් වේ. පත්‍රිකා සැකසුම් ගාස්තු, අත්පිටපත සඟරාවේ අරමුණ සමඟ ගැළපීම සම්බන්ධව ඊ මේල් පණිවිඩයකට සංස්කාරගෙන් ලැබෙන ප්‍රතිචාරය, සමාලෝචනයට ගත වන කාලය, සඟරාවක් වර්ෂයකට ප්‍රකාශනයට පත් කරන වාර ගණන, එක සඟරාවකට ඇතුළත් වන පත්‍රිකා ගණන, මාර්ග ගත (on-line) ප්‍රකාශනයක් තිබේ ද යන වග, සඟරාවල ප්‍රතික්‍ෂේප කිරීමේ ප්‍රතිශතය සහ සඟරාව අනුමත කරන පත්‍රිකාවක වචන සීමාව.
සමාලෝචකයින්ට ප්‍රතිචාර
Authors:   ශ්‍රි ලංකා තොරතුරු තාක්ෂණ ආයතනය , මාලබේ, සාලිය සී ඒ
Published: February 2024

ශාස්ත්‍රීය සඟරාවකට පර්යේෂණ පත්‍රිකාවක් ඉදිරිපත් කළ පසු එම සඟරාවෙන් ලැබෙන සමාලෝචක විචාරවලට ප්‍රතිචාර දැක්වීම සම්පූර්ණ (complete), ආචාරශීලී (polite) සහ සාක්‍ෂි සහිත ව (with evidence) ඉදිරිපත් කළ යුතු ය.
Limitation of Actions and Air Passenger Rights in Thailand: Importing the Law but Leaving Judicial Reasoning Behind
Authors: Kovudhikulrungsri Lalin
Published: February 2024

This article comparatively analyses limitations regarding the submission of passenger claims in Thailand and the EU. Thailand transposed EU Regulation 261/2004 on denied boarding, delay and cancellation of flights into its national law. Since EU Regulation 261/2004 does not contain any provision referring to a statute of limitations for legal actions, the Court of Justice of the European Union (CJEU) found that the limitation period was governed, and continues to be governed, by the domestic law of each Member State, as opposed to the Montreal Convention of 1999 which prescribes a single standard for limitation period. Despite importing this piece of secondary EU legislation, the Thai judicial branch has, so far, not followed the said CJEU judgment. The Thai court selected the two-year limitation period under its domestic law which implemented the Montreal Convention of 1999. Since this lack of harmonization does not benefit the orderly development of international civil aviation, this author suggests that the International Civil Aviation Organization (ICAO) should take action.

Limitation of Actions, Air Passenger Rights, Thailand, Denied Boarding, Time Bar
Unweaving the Tangled Web: The Due Regard Obligation Under Article IX of the Outer Space Treaty
Authors: Carpanelli Elena
Published: February 2024

This article assesses the content and reach of the due regard obligation under Article IX of the Outer Space Treaty (OST). It first investigates if its substance might be spelled out despite its flexible and context-dependent nature. It then focuses on the ‘reach’ of the obligation, by examining, on the one hand, its practical ‘playing field’ vis-à-vis other ‘competing’ rules and, on the other, its potential application beyond Article IX OST. It concludes that, while it is possible to partially substantiate the content of this obligation, its status under international law remains uncertain and its implementation would be further supported by the adoption of more precise operationalizing frameworks at the multilateral level.

due diligence, consultations, cooperation, impact assessment, Artemis Accords
COVID-19: Business Interruption Insurance Claims: ‘A Double Jeopardy in the History of Mankind’
Authors: Tiwari Pradeep Krishan , Shukla Gaurav
Published: February 2024

The purpose of this paper is to critically examine the judgments of the UK Supreme Court and the Federal Court of Australia on COVID-19 Business Interruption Insurance claims (BII). The UK Supreme Court found that insurers were liable for losses proximately caused by COVID-19. The Federal Court of Australia, on the other hand, found that business interruption losses were only covered if the BII policy incorporated ‘disease clause’ extensions. Since no physical loss is required for the ‘disease clause’ to operate, it is a matter of mere common sense.

COVID-19, access, disease, prevention, causation, and trigger
Tax Technology for the European Union!
Authors: Ismer Roland
Published: February 2024

Beyond the adopted Pillar 2 Directive, the European Commission has recently published several legislative initiatives, namely the Business in Europe: Framework for Income Taxation (BEFIT), the Head Office System of Taxation (HOT), the Fast Track Assured and Safer Tax Excess Refunds (FASTER), the VAT in the digital age (ViDA) as well as the DEBRA proposals. The proposals would, if adopted, add a whole new layer of far-reaching and complex substantive provisions to EU secondary tax law. At the same time, they would mark a decisive step towards digitized taxation processes. The article briefly sketches the corresponding provisions in the ViDA and FASTER proposals, which are particularly relevant in this context. It starts with the ViDA proposal, before turning to the FASTER proposal. It argues that in both cases there are some points that need to be addressed in the legislative procedure so as to fully reap the potential from digitized tax processes. Nevertheless, the proposals are highly welcome, as they promote EU digitized tax processing. These directives may well mark the transition to the age of EU tax technology.

Tax technology, digitized tax processing, ViDA, e-invoicing, VAT reporting, FASTER, eCTR, residence certificates, tax treaty residence
Proposals to Reform the EU Customs Union
Authors: Schippers Martijn L.
Published: February 2024

On 17 May 2023 the European Commission published the most ambitious and comprehensive proposals to reform the EU Customs Union since the establishing of the Customs Union in 1968. The Commission’s proposals follow a series of studies and consultations and is intended as a response to tensions that have arisen in the customs world as a result of a huge increase in trade volumes, a rapidly rising number of EU standards to be checked at borders, the shifting geopolitical reality and various crises. This contribution provides an overview of and critical reflection on the highlights of the proposals, enabling readers with different levels of expertise in customs law to get familiar with what has been proposed by the European Commission and to pave the way for further, in-depth research on these proposals

EU Customs Union, reform, European Commission, customs legislation, UCC, e-commerce, importer, sanctions, EU Customs Data Hub, Trust and Check traders
Modernization and Digitalization of the EU Withholding Tax Procedure: Opportunities Offered by the FASTER Initiative
Authors: Konstantinou Katherina , Konstantinou Melina
Published: February 2024

The EU’s Faster and Safer Relief of Excess Withholding Taxes (FASTER) initiative aims to modernize and digitalize the withholding tax procedure. It addresses two key issues: preventing tax abuse and double taxation for cross-border investors. Cum/Ex and Cum/ Cum scandals exposed vulnerabilities in the current system, leading to substantial tax losses. To streamline the process, FASTER introduces a uniform EU Digital Tax Residence Certificate (eTRC), enabling digital reimbursement applications. It also offers two fast-track procedures, ‘relief at source’ and ‘quick refund’, alongside standard reporting obligations for certified financial intermediaries to enhance transparency.

While the initiative promises annual savings of EUR 5.17 billion for investors, it places a significant burden on financial intermediaries. Implementing eTRCs and meeting reporting requirements involve substantial costs. Concerns regarding data protection and implementation timelines exist. The proposal is currently under public consultation until 21 August 2023, and the implementation is targeted for 1 January 2027, subject to further developments and consultations.

In summary, FASTER seeks to modernize the withholding tax process to combat abuse and facilitate cross-border investments, but its impact on financial intermediaries and data protection considerations remain noteworthy.

FASTER, Withholding tax, Digitalization, Tax fraud, Double taxation, eTRC, data protection, reporting obligation, national register, cum/ex
Dynamic References To International Soft Law Agreements: Flexibility With Limits
Authors: Englisch Joachim
Published: February 2024

The European Union relies increasingly on non-binding international agreements as a blueprint for its legislation on direct taxation. This implies converting a flexible soft law instrument into hard law that is subsequently difficult to amend due to the unanimity principle. A nascent trend to ensure that such Union legislation nevertheless stays in sync with future developments of the underlying soft law agreement are dynamic references to the latter. However, the scope for this approach is limited by the requirements of sufficient democratic legitimacy and legality of taxation, and respect for the institutional balance of the Union. Dynamic references to international soft law standards should therefore primarily be used as a source of interpretation or illustration for the concretization of already executable rules in the relevant EU legal act. They do not normally allow to incorporate also amendments and supplements of the original soft law agreement, unless additional safeguards exist that ensure compliance with the aforementioned Union law principles – at the expense of the desired flexibility, however. In this regard, the better approach would be the conferral of delegated powers upon the Commission to ensure a timely yet controlled alignment of the relevant Union tax legislation with new soft law standards.

soft law, dynamic reference, democratic legitimacy, legality of taxation, institutional balance