bluuebunny/crossref_metadata_2025 huggingface dataset:
The Power of Digitization: Transforming Ukraine’s Customs Service
Authors: Nazarko Artem , Fedotov Oleksii
Published: July 2023

The article analyses the specifics of implementing the processes of digital development, digital transformation, and digitalization of the State Customs Service of Ukraine. The article scrutinizes the legal norms regulating the digital transformation of the State Customs Service of Ukraine to ensure qualitatively new, convenient, and accelerated processes of customs affairs in Ukraine. The article analyses the trend formulated at the normative level regarding the fulfilment by Ukraine of the international legal obligations of the State Customs Service of Ukraine. The article emphasizes that the implementation of relevant measures should be carried out with the help of timely corrections of national legislation. The article focuses on the fact that the world trends of digitalization set new tasks to ensure the functioning of modern, accessible, managed, and cyber-secure electronic information systems that work under the fundamental principles of customs affairs effectiveness. The article outlines the directions of further implementation of the processes of digital development, digital transformation, and digitalization of the State Customs Service of Ukraine in accordance with European and international requirements in the context of the digital strategy of the development of society. The authors conclude that a new cyber-physical system began to form due to innovations in Ukraine. All elements and participants continuously interact with each other, ensuring the constant optimization of the integrated digital system.

customs, digital transformation, digitalization, information technology, electronic customs procedures, automation, Customs Service of Ukraine
The (In)application of National Treatment in Certain Tax Measures in Brazil
Authors: Andrade Thális
Published: July 2023

This article aims to demonstrate the need for the application of the principle of non-discrimination in taxation on the consumption of imported goods compared to similar national goods in the Brazilian Judiciary. The principle of non-discrimination is the international terminology applied to the well-known principle of tax equality, provided for in the Brazilian Constitution and GATT rules. At the international level, the Dispute Settlement Body (DSB) of the World Trade Organization (WTO) has interpreted the application of the principle to all taxes levied on the consumption of goods without any exception. Thus, the principle covers both domestic taxes and so-called border taxes imposed in an equivalent manner to domestic taxes. However, in recent national disputes, the Brazilian Judiciary has been reluctant to recognize this principle to Social Contributions, requiring necessary alignment and a better understanding of GATT’s customs taxation rules.

Non-Discrimination, Customs Taxation, National Treatment, WTO, Domestic Review
Vietnam’s Trade With RCEP Countries
Authors: Le Thi Anh Tuyet
Published: July 2023

Using data from 2013 to 2021, this study assesses Vietnam’s trade with Regional Comprehensive Economic Partnership (RCEP) countries. Although this market has a high trade turnover and accounts for a significant proportion of Vietnam’s total trade with the rest of the world, the results show that Vietnam overall has a trade deficit with RCEP countries. Vietnam’s trade with RCEP countries is negatively affected by two factors: (1) Foreign Direct Investment (FDI) in Vietnam and (2) the distance between countries. In contrast, the Gross Domestic Product (GDP) and trade openness of RCEP member countries has positive effects on Vietnam’s trade with RCEP countries. This leads to some recommendations, if the Government of Vietnam will implement them, to address Vietnam’s trade with RCEP countries, including: (1) policies to promote successful joint ventures between Vietnamese enterprises and FDI enterprises; and (2) plans to focus on boosting exports to major markets such as Australia, Japan, Korea, and New Zealand in the RCEP.

Trade, RCEP, Vietnam. Panel data model, import, export, FDI, GDP, OPEN, FTA
Labour Rights in the Wake of the WTO
Authors: Singh Ashwani , Mishra Achyutananda
Published: July 2023

One of the most contentious issues surrounding globalization includes trade and labours rights. In the real world, trade and labour circumstances have an impact on one another. Trading nations should be subject to significant labour standards. It was believed that enforcing labour standards via trade agreements helps to improve the working conditions and income in poor countries, and minimize wage inequalities between rich and poor countries. The World Trade Organization’s (WTOs) establishment has resulted in the liberalization of trade and investment. Transnational corporations (TNCs) have become more economically powerful than many countries around the world in today’s era of globalization and free trade. These powerful TNCs are violating labour rights and are not accountable for that because of the lack of a legal framework. This calls for a look at issues that arise at the interface of international trade and labour standards, including a brief historical review of labour rights and the, as well as the impact of TNCs on labours and accountability.

World Trade Organization, Labour Rights, International Labour Organization, Globalization, Trade, Transnational Corporations, International Labour Rights, Free Trade, Labour standards
Analysis of International Customs Cooperation Mechanisms and the Promotion of Trade Facilitation Under the Belt and Road Initiative
Authors: Pang Dongmei
Published: July 2023

This article is based on the concept of cooperation in trade facilitation proposed by the Belt and Road Initiative, and demonstrates in detail the importance of customs cooperation in promoting trade facilitation. It provides an analysis of the importance of the connection between the existing legal system of international customs cooperation and the customs cooperation agreements of countries along the Belt and Road. It confirms the positive effect of the current bilateral customs cooperation and China’s practice. Then, based on a series of severe problems encountered in actual cooperation, it explains in detail the reasons why international customs cooperation needs to be updated. Finally, based on the existing problems of international customs cooperation along the Belt and Road, the article elaborates on the status quo of the countries along the route, emphasizes the importance of establishing a reasonable and effective legal operation mechanism and proposes solutions to improve the feasibility of international customs cooperation.

Belt and Road Initiative, international customs cooperation, Belt and Road Initiative customs cooperation, trade facilitation
Commentary: ‘Beggar-Thy-Neighbour’ and International Trade: An Analysis With Policy Recommendations
Authors: P. Ezekiel Mobolaji
Published: July 2023

With the growth and expansion of international trade, government policymakers need to formulate policies advancing favourable bilateral trade relations, including a comparative advantage to penetrate export markets. To maintain growth and protect existing trade flows, we are seeing an increase in various protectionist tactics, amongst which is the ‘beggar-thy-neighbour’ approach (gaining an economic advantage at the expense of others). We explore this approach extensively to reveal what makes it so attractive to nations. Can it be justified in the modern global economy?

Beggar-Thy-Neighbour, Bilateral Relations, Currency Devaluation, Economies, Government, International Trade, Policy, Protectionist Policies, Tariff, Trade Barriers
Book Review: The Protection of Intellectual Property Rights Under International Investment Law, Simon Klopschinski, Christopher Gibson & Henning Grosse Ruse-Khan. Oxford, Oxford University Press. 2021
Authors: Lawn Nick , Laufer Helin
Published: July 2023

With the growth and expansion of international trade, government policymakers need to formulate policies advancing favourable bilateral trade relations, including a comparative advantage to penetrate export markets. To maintain growth and protect existing trade flows, we are seeing an increase in various protectionist tactics, amongst which is the ‘beggar-thy-neighbour’ approach (gaining an economic advantage at the expense of others). We explore this approach extensively to reveal what makes it so attractive to nations. Can it be justified in the modern global economy?

Beggar-Thy-Neighbour, Bilateral Relations, Currency Devaluation, Economies, Government, International Trade, Policy, Protectionist Policies, Tariff, Trade Barriers
The Different Rights of a ‘Worker’: A Comparative View
Authors: Kovács Erika
Published: July 2023

The academic debate on the protection of vulnerable persons performing work is often driven by the idea that a person’s status in labour law determines the rights they are entitled to. This approach overlooks the fact that the personal scope of labour rights is heterogeneous across EU Member States, with different groups enjoying the right to equal treatment, protection against unfair dismissal or the right to a minimum wage. The status of employee or worker does not necessarily confer a wide range of rights. This short article provides an overview of the different systems in terms of the consequences of this status. While highlighting this diversity in the personal scope of workers’ rights, it is argued that regulations that focus less on the relationship between the employer and the worker, and more on the impact of a regime on the public, provide more appropriate protection for persons who do not fit into the traditional employment relationship.

Platform Worker, Definition of Worker, Personal Scope of Labour Rights, Labour Regulation Models
Social Europe in Times of COVID-19
Authors: Laulom Sylvaine
Published: July 2023

COVID-19 gave rise to an unprecedented global crisis. As the end of the pandemic approaches and new crises have taken hold of Europe in the shape of the Russian invasion of Ukraine, we propose in this study to analyse the actions taken by the European Union in the field of labour law during the pandemic. While any crisis can reveal the strengths and weaknesses of a society, what does the pandemic tell us in particular about the state of Social Europe and its future?

The responses from Europe have been different from the previous crisis, especially the 2008 crisis. First, as an immediate response, the European Union released Member States from the European budgetary rules enshrined in the European Semester. Second, it adopted a specific instrument, the Support to mitigate Unemployment Risks in an Emergency (SURE) programme, to facilitate short time working (STW) schemes. Third, the implementation of the European pillar of social rights continued, with new social directives expected to be adopted in the coming months. Unlike the 2008 crisis, the COVID-19 period could mark a deepening of social Europe.

Social Europe, European Employment Policy, COVID-19, Short-time Working, European Pillar of Social Rights
The Response of Social Europe in Times of Covid-19
Authors: Pfalz Thomas
Published: July 2023

This article addresses selected issues relating to the current situation of Social Europe, examining a possible legal basis for a Directive on short-time work as proposed by Sylvaine Laulom. Subsequently, it discusses the legal basis for the proposed Directive on minimum wages, concluding that there is no sufficient legal basis in EU primary law as a result of Article 153 (5) Treaty on the Functioning of the European Union (TFEU). The article then provides a brief overview of developments in long-term care and collective bargaining for self-employed persons. Finally, it concludes with examples taken from Austrian case law of how the COVID pandemic can open up a new perspective for dealing with existing problems in labour and social security law

Minimum Wage, Collective Bargaining for Self-Employed Persons, Long-Term Care
‘To Move Is to Stir, and to Be Valiant Is to Stand’. Some Challenges Concerning Free Movement: Restrictions and Guarantees Post Covid-19, New Family Models and Digitalization
Authors: Miranda Boto José María
Published: July 2023

In the past half a century, free movement has faced a number of challenges. Few have been on the scale of the Covid-19 pandemic, which was characterized by unsuspected difficulties. This paper aims to analyse the responses to these difficulties, both in terms of the restrictions arising from instruments such as the Covid Passport and possible guarantees for the future. Vaccination certificates, derived from a regulation that seeks to ensure free movement, have a dual nature as a restriction that deserves to be analysed. On the other hand, the consolidation of the idea of key occupations is set to be of great importance but requires a final effort for effective implementation. In addition to these issues, the study examines the adaptation of existing legislation to new family configurations, including considerations on the case law of the Court of Justice of the European Union (CJEU) on same-sex marriages and the clash with certain legislative provisions. Theoretical attention is also paid to the problems potentially arising from marriages in nonrecognized forms. Finally, some issues are examined with regard to platform work and digital teleworking.

Free Movement, Covid-19, Vaccines, Family Models, Digitalization
The Pandemic and Free Movement of Workers: Two Challenges in Austrian Practice
Authors: Dullinger Thomas
Published: July 2023

Covid-19 has brought unprecedented restrictions on the free movement of workers. This paper takes a critical look at entry restrictions related to testing, vaccination and recovery. In addition, Covid-19, in combination with the entry restrictions, has led to an increase in cross-border working from home, which may result in changes to the applicable labour law.

Covid-19 Pandemic, Free Movement of Workers, Entry Restrictions, Habitual Place of Work, Virtual Place of Work
Why Is It Better to Treat Every Provision of EU Directives as Having Horizontal Direct Effect?
Authors: Bobek Michal
Published: July 2023

The provisions of EU directives do not have horizontal direct effect. This contribution explains how that initial choice and statement made by the Court of Justice of the European Union in Marshall came to be gradually undermined by the numerous exceptions to this rule. If viewed together, they make one wonder about the nature of the present-day rule and the exceptions, in particular in areas like employment law or various aspects of prohibition of discrimination. This leads to the advice that could be given to national practitioners, puzzled about the present-day normative impact of directives in horizontal relationships: after the lapse of the transposition period, it is prudent to treat every provision of a EU directive as having horizontal direct effect.

Court of Justice of the European Union, Marshall, Normative Impact of Directives, Employment Law, Horizontal Direct Effect
Which Labour Rights Are Fundamental Rights? Horizontal Direct Effect of the Charter of Fundamental Rights of the EU
Authors: Witschen Stefan
Published: July 2023

The paper provides a short overview from a labour law perspective of the scope of the European Charter of Fundamental Rights (I.) and the Court of Justice of the European Union’s case law regarding the horizontal direct effect of certain Charter provisions (II.). On this basis, it seeks to assess the practical relevance of the Court’s case law (III.). Finally, it explores how the Court determines the horizontal direct effect of Charter provisions and illustrates that operation by offering a specific example regarding employment relationships (IV.).

European Charter of Fundamental Rights, Direct Effect, Horizontal Effect, Annual Paid Leave, Work From Home, Remote Work, Safety and Health, Display Screen Equipment
European Framework Agreements in Multinational Companies. What Role for European Labour Law?
Authors: Pisarczyk Lukasz , Boguska Anna
Published: July 2023

This article focuses on European Framework Agreements (EFAs) concluded between multinational companies and employee representatives (trade unions, European Works Councils (EWCs)). EFAs have been seen as a chance to revive industrial relations, in particular in countries (e.g., Eastern European countries) where traditional collective bargaining is in a critical condition. The main problem concerning EFAs is, however, the lack of an appropriate legal framework suitable for the transnational nature of the agreements. Although the development of EFAs depends on various factors, including the engagement of the social partners, the lack of any legal framework may be perceived as an obstacle to conducting transnational negotiations and concluding EFAs. Undoubtedly, the most important role in creating a legal framework for transnational agreements should be played by EU law. In the authors’ opinion, the EU has the legal instruments to create a legal framework for EFAs. The best way to create a legal framework for EFAs seems to be in the form of a directive pursuant to Article 153(1)(b) and (f) in conjunction with Article 153(2)(b) of the Treaty on the Functioning of the European Union (TFEU). It is important to adopt solutions that would facilitate negotiations, with a view to ensuring their effectiveness, while providing support mechanisms for monitoring and resolving potential conflicts. However, adopting a framework for EFAs may turn out to be difficult due to the lack of political will. Perhaps the changing reality will induce the stakeholders to resume work on the regulation – the more so as EFAs fit into the European Pillar of Social Rights.

European Framework Agreements, Collective Bargaining, Multinational, Companies, Trade Unions, European Works Councils
Transnational Company Agreements and EU Law
Authors: Niksova Diana
Published: July 2023

This article analyses transnational company agreements (TCAs) as a new form of social dialogue in multinational companies and examines why a legal framework for TCAs has not yet been introduced at European level. It argues that a reopening of the discussion on the introduction of such a legal framework should be promoted in order to strengthen the social dialogue in multinational companies and raise social standards in Europe

Transnational Company Agreements, Social Dialogue, Multinational Companies, Legal Basis, Austrian Collective Bargaining System
A New Patent Mediation and Arbitration Centre for Europe
Authors: Born Gary B. , Ebermann Sonya
Published: July 2023

With the Unitary Patent (UP) and Unified Patent Court, some Member States of the European Union are creating a new system that reaches beyond the existing European Patent (EP). The goal of the Agreement on a Unified Patent Court is to reduce fragmentation and provide more uniform territorial patent protection by establishing a centralized patent court. In an effort to promote alternative dispute resolution, the Agreement also provides for the creation of a Patent Mediation and Arbitration Centre. This is the first statutory mechanism that recognizes the availability of arbitration for resolving certain types of intellectual property (IP) disputes at an EU-wide level. With thirteen states having ratified the Protocol on Provisional Application, the entry-into-force clause has been triggered and the last part of the preparatory work has commenced. The new system is expected to be fully implemented in early 2023. This article first introduces the new Centre and its role within the framework of the Unitary Patent System (section 1). It then explains the operation of the Centre (section 2) and analyses the Centre’s impact on the arbitrability of claims relating to patent invalidity or scope (section 3).
Electronic Arbitral Awards: Yea or Nay? A Glimpse Inside the Minds of Arbitral Institutions
Authors: Ongenae Kevin
Published: July 2023

More and more publications address the validity of electronic arbitral awards. The underlying assumptions of such articles are often that (1) the arbitration community does not make use of electronic awards; and (2) that the reason for that is that there may be legal validity issues due to the formal requirements that apply to them. This article verifies whether that is really the case, and does so on the basis of questionnaire data obtained from leading arbitration institutions during Spring and Summer 2022. The data from the questionnaire pertains to (1) how exactly arbitral institutions render arbitral awards in practice; and (2) how they perceive electronic awards (in general and with respect to their desirability and legality). This article finds that, indeed, institutions rarely make use of electronic awards. Their reasons for doing so are both legal and practical in nature.

Technology, Digitalization, Procedure, Arbitral Awards, Electronic Awards, Award Formalities, Arbitral Institutions, Article IV NYC, UNCITRAL Model Law, Institutional rules
The Future of International Arbitration in the Age of Artificial Intelligence
Authors: Cabrera Colorado Orlando Federico
Published: July 2023

This article postulates that there will be two stages for the implementation ofArtificial Intelligence (AI). In the short term, the first stage will lead to a complementary relationship between predictive machines and humans. After the cost of prediction decreases, new players come to the arbitration arena and the flow of capital to finance AI’s use in international arbitration is widely available, we will see the second stage’s outset where predictive machines will assist in more sophisticated tasks. AI may assist counsel in crafting arguments, and arbitrators in comparing evidence submitted, and finding conflicting fact patterns in the evidence. AI may even decide some aspects of a case. This requires a new division of labour. Lawyers will have to adapt and learn to delegate to such machines while being aware of their limitations. In response, new arbitration specialties will inevitably emerge. However, flesh-and-blood arbitrators will not be eliminated. While predictive machines may be able to decide certain aspects of arbitrations quickly and at a lower cost, the amount of data, the lack of repetitive patterns, inconsistencies, and parties’ agreement that the award shall remain confidential and state the reasons upon which it is based may hinder their capabilities. The current legal framework seems to require drastic changes to make way for AI.

artificial intelligence, machine learning, international arbitration, expert systems, rule systems, the future of arbitration, division of work, intelligence
Limitation Period for Enforcing Arbitral Awards in Nigeria: A Case of Justice Without Remedy
Authors: Ugwuokpe Kenneth
Published: July 2023

In Murmansk State Steamship Line v. Kano Oil Millers Ltd, City Engineering Nigeria Ltd v. Federal Housing Authority and Tulip Nigeria Ltd v. Noleggioe Transport Maritime SAS, the Supreme Court of Nigeria held that the limitation period for enforcing arbitral awards runs from when the cause of action for arbitration arose and not when the awards were made, unless they contain Scott v. Avery clauses. The purpose of this article is to analyse if and to what extent such decisions constitute denial of access to justice against arbitral award creditors.

Arbitration, international commercial arbitration, arbitral awards, enforcement of arbitral awards, limitation period, computation of time, Nigeria, Arbitration and Conciliation Act 1988, Supreme Court of Nigeria, access to justice
Is iFood Starving the Market? Antitrust Enforcement in the Market for Online Food Delivery in Brazil
Authors: Kira Beatriz
Published: July 2023

This article examines the decisions taken by the Brazilian Competition Authority, the Administrative Council for Economic Defence (CADE) in two antitrust cases related the dominant food delivery platform iFood, one merger review and one investigation into exclusive dealing agreements. Through an in-depth examination of the case documents, this article uncovers the evolution in CADE’s comprehension of the competition dynamics in multi-sided digital markets, while also revealing gaps and inadequacies in the authority’s substantive and procedural antitrust enforcement. Based on the findings, the article draws lessons that can help strengthen the authority’s approach to digital platform cases in the future. Firstly, CADE must adapt its steps of analysis and develop new theories of harms that are better tailored to the characteristics of multi-sided platforms. Secondly, CADE should conduct more rigorous merger reviews that take into account the wider impact of dominant platforms’ business strategies on the ecosystem of players orbiting them. Thirdly, the article highlights the importance of the authority building its capacities and expertise to detect competition problems from an early stage, design effective remedies, and ensure these remedies are enforced effectively. These recommendations underscore the significance of continuously updating the enforcement framework and enhancing the capabilities of the competition authority to keep pace with the rapidly evolving digital economy.

digital markets, competition law, antitrust, exclusivity dealing, merger review, theories of harm, online food delivery, Brazil
Moderating Globalization: Is There a Role for Antitrust Law? A Comparison of the Relevance of Entry, Expansion and Imports in US and EU Merger Proceedings
Authors: Friederiszick Paul
Published: July 2023

This paper attempts to locate the issue of innovation and foreign entry, in particular new entrants from China, in recent US and EU merger decisions. In the first part, the paper examines to what extend US and EU authorities considered foreign entry in recent major merger decisions such as Bayer/Monsanto, Dow/DuPont and ChemChina/Syngenta. The outcome of this short analysis shows that the EU Commission has in recent years begun to accept the argument of foreign entry, in particular from China, as long as the market shares of the merging parties are not too high. The US has not explicitly discussed the question of foreign entry in the above-named decisions. However, in the case Whirlpool/Maytag the US authorities accepted, despite high market shares of the parties, the argument of foreign entry and approved the merger. With regards to innovation, entry into future product markets is not considered favourable to the merging parties by the EU Commission. ‘Innovation competition’ or early ‘pipeline products’ is rather used as an argument to demonstrate that the merging parties hold market power in product markets in the future. Based on the selected case law, the US authorities, by contrast, did recognize entry into future product markets as an argument in favour of the merging parties.

In its second part, the paper looks at the pros and cons of forming ‘national champions’ and discusses competition law enforcement in light of the numerous and politically powerful Chinese state-owned enterprises (SOEs).

Global competition/antitrust law and policy, foreign entry in merger decisions and China, innovation competition, entry criteria in US/EU mergers, climate change
A Paradigm Shift in Indian Competition Regime Vis-A-Vis Restructured Adjudicatory Institution
Authors: Ghosh Minakshi , Chatterji Souvik
Published: July 2023

In the recent past Indian government policy relating to the reform of the tribunals has raised debate amongst researchers, policy makers, judiciary and stake holders. However, this reform was never called for in respect of Indian competition law, despite many instances of discord between the relevant adjudicatory and regulatory bodies. Significant time and effort is required to develop an appropriate jurisdiction specific antitrust regime, which is distinct from that required in respect of other sectoral tribunals. Any structural reform pertaining to a developing competition jurisdiction can have a serious impact on its performance and the disposal rate of competition cases.

In this paper a substantial performance analysis has been carried out from the perspective of the pre and post restructured adjudicatory institution of competition regulatory body. Ultimately, it is concluded that the reform has resulted in a steady reduction in the performance of the Indian competition enforcement system, thus calling for reconsideration of the reestablishment of a dedicated competition law adjudicatory institution.

Competition law, government policy, antitrust regime, litigation disposal rate, developing jurisdiction, specialized tribunal, synergy, AAEC, domain expertise, restructured institution
Analisis Selisih Kurs Dan Transaksi Mata Uang Asing Pada PT Indofood Sukses Makmur Tbk
Authors: Ngulya Fatkhatul , Yudhitya Kurnia Dani , Panggiarti Endang Kartini
Published: July 2023

Penelitian ini bertujuan untuk menganalisis perlakuan terhadap selisih kurs dan transaksi mata uang asing pada PT Indofood Sukses Makmur Tbk. Pada PT Indofood Sukses Makmur Tbk, selisih kurs dan transaksi mata uang asing terjadi karena adanya entitas anak yang berada di luar negeri, pinjaman, penjualan ekspor dan biaya beberapa pembelian utama perusahaan. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif, dimana PT Indofood Sukses Makmur Tbk sebagai objek penelitian. Pengumpulan data dan informasi menggunakan metode riset kepustakaan dan data PT Indofood Sukses Makmur Tbk yang diambil dari  Annual Report PT Indofood Sukses Makmur Tbk. Hasil penelitian menunjukkan bahwa perlakuan terhadap selisih kurs dan mata uang asing pada PT Indofood Sukses Makmur Tbk adalah sudah sesuai dengan PSAK yang berlaku.
Apakah Volatilitas Penghasilan Lain Berkaitan Dengan Risiko Perusahaan?
Authors: Simanjuntak Daniel Parulian , Hapsari Diah Oktavia , Firmansyah Amrie
Published: July 2023

Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana volatilitas Other Comprehensive Income (OCI) mempengaruhi risiko perusahaan yang tercermin dalam volatilitas return perusahaan. Penelitian ini menggunakan volatilitas return perusahaan sebagai variabel dependen, volatilitas OCI sebagai variabel independen, dan Return on Assets (ROA), ukuran perusahaan (Firm Size), serta leverage (Debt to Assets Ratio) sebagai variabel kontrol. Obyek yang diteliti adalah perusahaan industri manufaktur subsektor barang konsumsi yang listed di Bursa Efek Indonesia sebelum 1 Januari 2012 dan memenuhi kriteria purposive sampling, yaitu sebanyak 31 perusahaan. Data yang digunakan adalah data keuangan dan harga saham selama tahun 2012 sampai 2021. Metode analisis kuantitatif data cross section digunakan dalam penelitian ini. Atas analisis tersebut diketahui bahwa volatilitas OCI berpengaruh negatif signifikan terhadap risiko perusahaan, namun pengaruhnya tidak sebesar pengaruh ROA dan leverage. Hal ini sesuai dengan hasil pengolahan data yang menunjukkan adanya penurunan volatilitas return perusahaan sebesar 0,01% setiap kenaikan volatilitas OCI sebesar 1%.
Akuntansi Atas Perjanjian Konsesi Oleh Perusahaan Penyedia Dalam Pembangunan ‘Tol Langit’ Palapa Ring Paket Barat Dan Timur
Authors: Khakiki Mei Nur , Hizkia Andry , Firmansyah Amrie
Published: July 2023

Hak konsesi jasa merupakan hak yang diberikan oleh pemerintah kepada badan usaha untuk menyelenggarakan kegiatan dalam mendukung layanan pemerintah kepada masyarakat. Biaya yang telah dikeluarkan oleh badan usaha dapat dibebankan kepada pelanggan maupun ditagihkan kepada pemerintah. Oleh karena itu, aset konsesi dapat berupa aset takberwujud maupun aset keuangan. Penelitian ini bertujuan untuk mengulas hak pengusahaan telekomunikasi yang telah dilaksanakan dan diungkapkan dalam laporan keuangan perusahaan sebagai konsesi jasa yang dianggap sebagai aset keuangan atau tidak berwujud. Dalam penelitian ini, analisis isi digunakan sebagai teknik dalam mendapatkan data penelitian. Laporan keuangan PT Mora Telematika Indonesia, penyedia infrastruktur telekomunikasi, menjadi sumber data dalam analisis isi. Penelitian ini menyimpulkan bahwa pengungkapan akuntansi hak pengusahaan telekomunikasi telah mengikuti standar akuntansi keuangan yang berlaku, demikian juga dengan pelaksanaan akuntansi hak pengusahaan infrastruktur telekomunikasi. Temuan penelitian ini mendukung penerapan standar akuntansi keuangan untuk penerapan akuntansi hak pengusahaan infrastruktur telekomunikasi dan pengungkapan akuntansi hak pengusahaan. Penelitian ini memberikan literatur tambahan terkait dengan implementasi akuntansi konsesi jasa pada badan usaha di Indonesia.
Case Study: Comparing Different Software Engineering Models in Enhancing the Productivity of a Transportation Company
Authors: Agarwal Krish
Published: July 2023

This case study aims to investigate how various software engineering life cycle models can impact the productivity of a transportation company. It also examines how the transition from manual to automated processes can optimize the company's output in terms of cost, labour, and time. By exploring different software engineering models, this study seeks to identify the most effective approach for enhancing the transportation company's productivity. The study recognizes that while some software engineering models can lead to increased profitability, others may have limitations or flaws that need to be addressed. Ultimately, the goal of the study is to provide insights into the advantages and disadvantages of different software engineering models and their impact on the productivity of a transportation company. Key Words: Case study, Software Engineering life cycle model, Productivity, Optimizes, profit-maximizing tactics, Waterfall model, Incremental Model, Spiral Model, customer- end and driver-end application
Applications of Artificial Intelligence & Machine Learning: A study on Automotive Industry
Authors: Jain Tanmay
Published: July 2023

Nowadays, the phrases artificial intelligence, data science, & machine learning are essential to enhancing practically every area of the economy. This essay describes these terms & discusses how they apply to developing dependable procedures that might alter the course of the automobile industry in the future. It explains some of the data science & artificial intelligence fields that come together to create driverless automobiles. It includes examples to demonstrate how some businesses are already utilizing these methods to increase the output & functionality of their autos. The study addresses some of the advantages, drawbacks, difficulties, & potential future applications of this major shift from manual to AI-driven autos.
Clustering and Retrieval of News articles using Natural Language Processing
Authors: Shevendrakumar Dubey Dhanraj
Published: July 2023

This study focused on organizing and finding news articles from a large dataset using Natural Language Processing (NLP). In journalism, it's important to manage information effectively due to the increasing amount of data available. Clustering groups similar articles together, while retrieval helps find specific articles based on certain criteria. These techniques help journalists and researchers identify patterns and extract useful information. The study used the Reuters dataset, which contains a lot of news stories. Different clustering algorithms were tested, and one called Agglomerative Clustering performed the best. For retrieval, a system was created that finds articles like user queries using cosine similarity. The study had some limitations, such as unclear categorization and a complex dataset. Future work could involve trying other clustering algorithms, considering additional features like author and publication date, and using a more diverse dataset. Key Words: Machine Learning, Retrieval, Reuters Dataset, News Articles
A Review on Green Road Development as an Effective Strategy for Plastic Waste Reduction in Bhutan
Authors: Chojey Ngawang
Published: July 2023

The idea of green road development provides a method to lessen the effects of plastic waste, which has emerged as a global environmental concern. Bhutan, a developing country that places a strong emphasis on Gross National Happiness, confronts difficulties because of its difficult geography and few resources. Nevertheless, the nation has taken aggressive steps to minimize plastic waste, such as outlawing plastic bags and encouraging garbage sorting and recycling. Bhutan takes an active involvement in regional and international forums to learn about and put sustainable practices into practice. Sustainable materials, stormwater management, landscaping, energy efficiency, and active mobility are all included in "green" road development. It enhances road safety, safeguards wildlife habitats, and lowers carbon emissions. Case studies from the Netherlands, Singapore, and India show how green road Programmes have been successfully implemented. In order to achieve green road development in Bhutan, it is necessary to solve technical, budgetary, and policy-related issues while involving stakeholders and the general public. To increase the sustainability of green road systems, future directions include integrating renewable energy, creating self-healing materials, and using smart technologies. Keywords: Green Road, Plastic Waste, Gross National Happiness, Sustainable practices
Analysis of Various Malicious Payload Deployment Cables
Authors:   Yeshwantrao Chavan College of Engineering Nagpur, India, Patharkar Anay
Published: July 2023

Cybercriminals and hackers are always thinking of clever, new ways to exploit your devices and you must be perpetually vigilant. A malicious cable is any cable (electrical or optical) which performs an unexpected, and unwanted function. The most common malicious capabilities are found in USB cables. Data exfiltration, GPS tracking, and audio eavesdropping are the primary malicious functions. The worst malicious cables take control of a user’s cell phone, laptop, or desktop. Usernames and passwords are the first bits to go. Next, the connected device’s storage is emptied. Attacks through various computer ports such as Ethernet Port, if the targeted network contains faulty Ethernet (networking) cables on the attacker's path to their victim. This project gives a broad overview and a comparative study of the list of vulnerabilities in the hardware ports of a computer that can be exploited by the attackers using various malicious cables and payloads. Keywords— malicious, payloads, data infiltration, USB cables, ethernet cables, HDMI cables
Hospital Management System
Authors:   Sri Shakthi Institute of Engineering and Technology, R Dhivakaran
Published: July 2023

Our project Hospital Management system includes registration of patients, storing their details into the system, and also booking their appointments with doctors. Our software has the facility to give a unique id for every patient and stores the details of every patient and the staff automatically. User can search availability of a doctor and the details of a patient using the id. The Hospital Management System can be entered using a username and password. It is accessible either by an administrator or receptionist. Only they can add data intothe database. The data can be retrieved easily. The interface is very user- friendly. The data are well protected for personal use and makes the data processing very fast. It is having mainly two modules. One is at Administration Level and other one is of user I.e. of patients and doctors. The Application maintains authentication in order to access the application. Administrator task includes managing doctors information, patient’s information. To achieve this aim a database was designed one for the patient and other for the doctors which the admin can access. The complaints which are given by user will be referred by authorities. The Patient modules include checking appointments, prescription. User can also pay doctor’s Fee online.
College Information system
Authors: K CHANDAN
Published: July 2023

Each educational establishment nowadays is competing to show that they are the finest at providing education at all levels. These institutes are implementing a variety of cutting-edge technology in an effort to attract more students to their universities. One of the several technologies that people use nowadays is mobile technology. It has developed a new atmosphere among students and instructors in order to improve today's access to knowledge. After considering it, we realised the importance of this promising environment that the Android platform has made possible. on how faculty members connected to the school, parents, and students gathered data. The proposed system will improve college information storage and retrieval accessibility, simplicity, and interaction.
Performance Evaluation of Mulching Machine as an Attachment to a Rotavator
Authors: A. T Pawar
Published: July 2023

Mulching is done to conserve moisture, improve the fertility & health of the soil, reduce weed growth, and enhance the Beauty of the area. Before the laying of mulch sheets, suitable seedbed preparation is major tasks before the farmers. Traditionally, seedbeds are prepared with help of draught animals or machines and then mulching is done by manually which is very time and energy consuming. However, each of these operations are done individually, resulted more time and energy requirement to complete the whole operation. Thus, a machine was developed which performs all required operations for mulching in a single pass to save operational time and energy. The performance of the machine was evaluated by determining effective field capacity, field efficiency, fuel consumption, energy requirement and mulch sheet covering percentage. Machine was tested at three levels of forward speed as 1.0-1.5 km/h, 1.5-2.0 km/h and 2.0- 2.5 km/h. The highest effective field capacity of the machine was found as 0.1595 ha/h at the forward speed of 2.0-2.5 km/h. The highest field efficiency of the developed machine was obtained as 83.07 % at 1.0-1.5 km/h speed level. The lowest fuel consumption of developed machine was obtained as 3.0 l/h at 1.0- 1.5 m/h and the mulch sheet covering efficiency was 94%. Keywords: Plastic mulching machine, rotavator, bund former, combination tillage implement
FORECAST PLANT DEVELOPMENT AND YIELD
Authors: BB Dr. Shankaragowda
Published: July 2023

Since it may help growers and farmers maximize crop yields and preserve resources, predicting plant development is a significant topic in agriculture and forestry. Machine learning offers a potential tool for forecasting plant development based on data, unlike older approaches that rely on the shape of the plant, we collect data on plant growth and shape and utilize a variety of machine learning techniques, including linear regression, decision trees, and neural networks. From the geometry of the plant, we extract a number of geometric properties, including curvature, length, and breadth, and we feed these data into the machine learning algorithms. Our tests demonstrate the great accuracy of the suggested method for forecasting plant development based on form. Keywords: Plant Development and yield, machine learning, Prediction, Environmental elements.
A STUDY ON MACHINE LEARNING MODEL FOR HOSPITAL REVIEW USING SENTIMENTAL ANALYSIS
Authors: R B KRUTHIKA
Published: July 2023

The Covid pandemic has end up a severe fitness difficulty for humans across the country India and other countries. Nowadays, human beings are involved about availability of beds, availability of air flow and so forth. They rely upon online evaluations shared on numerous assessment websites to get records approximately hospitals, but due to the fact those reviews are massive and unstructured, it’s miles tough for patients to get correct and dependable information about hospitals that don’t meet specific treatment requirements. This record uses sentiment analysis to understand distinct online evaluations for hospitals and offer valuable facts to patients, about 30,000+ evaluations are accruing from more than 500 hospitals. The broad objective of the have a look at to offer a complete and descriptive evaluation of hospitals based on online affected person opinions. Further to supplying a comprehensive summary, this observe conducted an issue-based analysis comparing hospitals primarily based on four specific factors of the health facility, “Medical services”, “Team of workers services”, “Sanatorium facilities” and “Conveniences”. A clinic- primarily based health centre list database may be of outstanding cost to patients as it will permit them to examine and choose the first-rate sanatorium based on the top-rated suit for his or her options. Keywords: Machine Learning, Sentimental Analysis, Hospital Review
CONCRETE CURING MONITORING SYSTEM
Authors:   AISSMS College of Engineering, Pune, Nagrale Dr. Sanjay. D
Published: July 2023

Monitoring the strength of concrete structures in their early stages is critical to avoid failure and determine readiness for use. Automatic curing is also important to minimize water waste, prevent cracks, and achieve a long-lasting structure.To facilitate automatic curing, a moisture sensor is utilized. Generally, the curing process takes 28 days, which is crucial for attaining the desired strength. This study developed a moisture sensor that automatically monitors the moisture content of concrete structures, even remotely.The strength and moisture values are presented in a graphical format, indicating that the beam achieved a strength of 26.5N/mm2 at 28 days and 30.8 N/mm2 at 56 days, demonstrating an increase in strength beyond the 28-day mark.
CONVERSION TO FHIR HL7 CODES – AN EASY JOURNEY
Authors:   Accenture Technology, Sasitharan Reshmi
Published: July 2023

As part of the CMS ONC Interoperability rules, HL7 FHIR (Fast Healthcare Interoperability Resources) Standard defines how healthcare information can be exchanged between different systems irrespective of their formats. Even though FHIR describes the specific formats in which the data can be transferred, efficient mechanisms for this data conversion are not defined. Every organization have their own code systems and converting these huge codes to FHIR supporting codes will be a tedious task. This paper discusses about the current processes and how this process can be improved using technology. Key Words: FHIR, CMS ONC, Interoperability, Concept Map, HL7, Codeable Concept, Healthcare, US Healthcare
Water Quality Monitoring and Alert System for Fish Farms using IoT and SMS Integration
Authors: N Flowvy
Published: July 2023

Abstract-This project proposes a water quality monitoring and alert system for fish farms using IoT (Internet of Things) and SMS (Short Message Service) integration. The system aims to ensure optimal conditions for fish growth and health by continuously monitoring important water parameters. IoT devices equipped with water quality sensors are deployed throughout the fish farm to collect real-time data on temperature, pH level, humidity and water level. The collected data is transmitted to a cloud-based platform via an IoT network for processing and analysis. If any parameter exceeds the acceptable limits, the system triggers SMS alerts to fish farm operators, providing timely notifications of potential water quality issues. Additionally, the system offers SMS-based remote control capabilities to enable immediate corrective actions. By combining IoT and SMS technologies, this system enhances the efficiency and effectiveness of fish farm management, enabling proactive responses to maintain optimal water quality and promote healthy fish growth. Keywords—aquaculture; wireless transmission; life expectancy; Internet of Things; robotic arm