bluuebunny/crossref_metadata_2025 huggingface dataset:
Regras procedimentais da arbitragem coletiva no âmbito dos direitos dos investidores no mercado de ações: contexto, undamentos e adaptações procedimentais
Authors: Zufelato Camilo
Published: May 2022

The article analyzes the procedural rules concerning class arbitration, elaborating processes for adapting the procedures relating to individual arbitration for class arbitration, as well as the rules themselves concerning class actions. The creation of this system of procedures aims to contribute theoretically to the field, but also to establish some guidelines regarding the practical application of the figure. The article deals with the main procedural aspects elaborated and/or adapted and, from that, presents theoretical-propositional conclusions when identifying and discussing conceptually about the main procedural aspects to be potentially applied in the scope of class arbitrations.

Arbitration; Public Administration; state-owned companies; arbitrability.
The revised Swiss Rules: providing for modern solutions in arbitration
Authors: Marguerat Jean
Published: May 2022

On 1 June 2021, the revised Swiss Rules of International Arbitration entered into force3. The new Swiss Rules do not constitute a radical change, but a rather light refinement of the existing provisions. They especially take into account tendencies of digitalisation and provide for refined provisions concerning multi-party and multi-contract arbitration making Swiss arbitration fit for the future.
As Cláusulas Escalonadas no Ordenamento Jurídico Brasileiro: Breves Considerações sobre as Cláusulas Med-Arb e Seus Efeitos
Authors: Galvão Maia Marina Leal
Published: May 2022

This article aims to discuss multi-tiered dispute resolution clauses, including setting out some of its main examples and analyzing, more specifically, the med-arb multi-tiered dispute resolution clause, which provides for mediation proceedings before the commencement of the arbitration. Some of the main effects of the med-arb clauses are also discussed, such as the effects of its non-observance, the possibility of requiring an interim relief before the mediation and the conservation of its effects during the mediation proceeding, and the possibility of setting aside an award issued in an arbitral proceeding that did not observe the previous mandatory mediation requirement.

Arbitration; mediation; multi-tiered clauses; med-arb.
WTO Members Can Save Their ‘Crown Jewel’: A View from the Arab World
Authors: Al-Sulaiti Ahmed Essa
Published: May 2022

On 10 December 2019, the impending impasse at the WTO Appellate Body (AB) cemented itself after the terms of two of the three remaining AB members expired as the US continued to block new nominations. Recent developments, like the proposals for unilateral countermeasures in trade and the COVID-19 pandemic, have sharpened the need to resolve the AB crisis. Interim solutions have indeed come forward such as the Multi-Party Interim Appeal Arbitration Agreement (MPIA) under Article 25 of the Dispute Settlement Understanding (DSU) with additional interim solutions that include the Director General’s (DG’s) good offices, conciliation, and mediation. This article examines some of the existing proposals, including the difficulties in implementing them. It also describes the Arab countries’ participation at the dispute settlement boday so far as well as views and positions on the practical matters on trade-related disputes resolution processes. It is argued that traditional Arab jurisprudence on dispute resolution can make valuable contributions to bypass the current situation whilst the stalemate at the AB is resolved.
Alternative Dispute Settlement and the Jurisprudential Legacy of the World Trade Organization’s Appellate Body
Authors: A. Papaconstantinou George , F. Pedreschi Luigi
Published: May 2022

This article analyses the possible impact of the disputes advanced through the Multiparty Interim Appeal Arbitration Arrangement (‘MPIA’) and preferential trade agreements (‘PTAs’) on the jurisprudential legacy of the Appellate Body (‘AB’) and shows that those alternative dispute settlement mechanisms can play a significant role in preserving and further developing World Trade Organization’s (‘WTO’) case law. In the future, the importance of alternative dispute settlement mechanisms resolving arguments of international trade law is bound to increase (especially, in light of the ongoing deadlock at the WTO). That said, this does not come without risks for the (much disputed) coherence of WTO precedence by way of departure from established interpretations of the WTO acquis. Ultimately, it is the quality of the alternative dispute settlement awards that will determine the extent to which the jurisprudential legacy of the AB will be maintained. This article demonstrates that alternative dispute settlement mechanisms pose both challenges and opportunities for the consistency of the WTO case law. This article sheds further light on the potential risks and virtues pertaining to each one of them and argues that until the functioning of the Appellate Body is restored, alternative dispute adjudicating bodies must observe its jurisprudential legacy to promote legal certainty and predictability in international trade dispute settlement.

WTO Dispute Settlement, Alternative Dispute Settlement, Appellate Body, Multiparty Interim Appeal Arbitration Arrangement, Preferential Trade Agreements
Between a Rock and a Hard Place Under China’s Anti-Sanction Law 2021: The Game- Theoretical Perspective
Authors: Bu Qingxiu
Published: May 2022

The Chinese Anti-Sanction Law (ASL 2021) has for the first time created a legal basis for sanctioning specific foreign entities for conduct inconsistent with China’s core interests and policies. Those involved in implementing foreign sanction measures can be put on an anti-sanctions list and may be denied entry into China or be expelled from the country. The escalated confrontations are part of a broader global trend of tightening export controls, sanctions and foreign investment controls on national security or public interest grounds. At the heart of the problem is the incongruity between the US and Chinese perspectives on distinct values such as human rights, national security and other public policies. The conflict of law arises inevitably as a multinational company (MNC) attempts to comply with both US law and ASL 2021. The law creates a legal conundrum for foreign MNCs, which are placed in a proverbial rock-and-hard-place situation. Using in-depth analyses of China’s evolving sanctions regime, it is essential to explore resolutions to mitigate the escalated tension and break the deadlock. It is therefore necessary for foreign entities to navigate a delicate balancing act between compliance with US laws and China’s requirements for continued transactions.

Blocking Mechanism, Anti-Sanction Law, National Security, Entity List
SOEs, Foreign Investments & Competition: A View from the Gulf States
Authors: Memeti Nora , Jurkowska-Gomulka Agata
Published: May 2022

State-Owned Enterprises (SOEs) directly compete with private companies, including foreign investors. The scope of applicability of competition law towards SOEs constitutes one of the key features of national competition protection regimes. Two approaches (models) can be identified in this area: the equality approach (competition law applied in the same manner towards the public and the private sector; the model is based on the neutrality principle); and the differentiation approach (excluding fully the application of competition law on SOEs). The second model is usually justified by important social and economic goals, mainly by a necessity to provide highquality public services. However, the differentiation model may negatively affect both domestic competition and the investment atmosphere.

The Gulf Cooperation Council (GCC) countries adopted competition laws that generally put SOEs and the public sector in a broader sense out of scrutiny of competition law regime. The paper aims to check what reasons lie behind a rejection of the neutrality principle in GCC’s competition laws, specifically if competition protection regimes are patterned on antitrust laws from liberal economies. By identifying how the differentiation approach to addressees of competition laws is reflected at a legislative or practical level in most GCC’s countries, the article tends to assess the impact of national competition laws on Foreign Direct Investments (FDI) in the Gulf region.

competition law, Gulf States, neutrality principle, State-owned enterprises, foreign investments, national champions
Evaluation of relationship of physical fitness index (PFI) with mizaj in young individuals
Authors: Hashmi Iqra , Jamal Yusuf
Published: May 2022

Mizaj concept in the Unani system of medicine is a wide area of research. Mizaj theory has its roots in the ancient four humors theory. It was the Greek physician Buqrat (Hippocrates 460-370 BC) who systematized and developed it into a medical theory. He believed certain human moods, emotions, and behaviors were caused by body fluids (called “Humor”): blood, yellow bile, black bile, and phlegm. So, it is necessary to find out its relationship with physical fitness which may be influenced by individual mizaj (body type) and it can be considered as a decisive advantage to selecting an appropriate exercise for each athlete. Research in this area is very scanty and inconclusive, therefore the participants of young age and clinically healthy have been chosen as the subject of study. The objective of the present study is to find out the nature of mizaj (body type) with physical fitness. The sample of the present study was drawn from Ayurvedic and Unani tibbia college students, both boys and girls. In the present study, mizaj was assessed by using a mizaj assessment questionnaire based on ten classical parameters described in the Unani classical literature category, and physical fitness was determined by physical fitness index(PFI) using a modified Harvard step bench test. Analysis of data in the current study was done by calculating the mean, standard deviation, and one-way ANOVA in SPSS 22.0 software for all the factors of mizaj and physical fitness. It is observed that PFI, is highest in people having Damvi Mizaj and lowest in people having saudavi Mizaj and it is in concordance with the experimental hypothesis of this research work. From this study, it is clear that a possible correlation between PFI and Mizaj certainly does exist. After that, PFI could be considered as one of the diagnostic indices of temperament.
Estimation of Resistance of Mine Results Using Ordinary Indicator Kriging
Authors: Catani Giorda
Published: May 2022

Kriging is a geostatistical analysis of the data used to estimate the value that represents a no sample point based sample point in the surrounding by considering the spatial correlation in the data. Kriging is an interpolation method that generates unbiased predictions or estimations and has a minimum error. Indicator kriging is an estimation method that does not require the assumption of normality of data and can also be used to treat data that have a significant outlier. The indicator kriging that based on the principle of ordinary kriging also called ordinary indicator kriging. In this case study conducted Morowali estimated iron content in Central Sulawesi using ordinary indicator kriging method. The data used in the form of data coordinate point and iron content. The results obtained are presented probability value locations that fall within the zone of potential and non potential with the value the error variance. Based on the analysis to obtain a plot depicting the location of the entry in the zones of potential iron mine on the abscissa coordinate (7150–7210), the ordinate (54180–54540), and the depth ranges (440–500) meters and also the coordinates of the abscissa (7710–8130), the ordinate (54800–54960), and depths ranging from (327–342) meters.
Senecavirus A: Frequently asked questions
Authors: Buckley Alexandra , Lager Kelly
Published: May 2022

Senecavirus A (SVA) has been demonstrated to be a causative agent for vesicular disease in swine. It is clinically indistinguishable from other agents that cause vesicular disease such as foot-and-mouth disease virus (FMDV), which is a reportable foreign animal disease (FAD). Thus, an investigation is initiated to rule out FMDV every time a vesicle is observed. Senecavirus A has now been reported across the Americas and Asia, and it appears the ecology of this virus has changed from sporadic infections to an endemic disease in some areas. In addition to vesicular disease, there have also been reports of increased neonatal mortality on affected sow farms. Knowledge about the pathogenesis of SVA in swine can provide many benefits to the swine industry. Understanding how long the virus can be detected in various sample types after infection can aide in choosing the correct samples to collect for diagnosis. In addition, the duration of virus shedding can help determine measures to control virus spread between animals. Prevention of SVA infection and disease with an efficacious vaccine could improve swine welfare, minimize SVA transmission, and reduce the burden of FAD investigations.
PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN SOFT SKILL “PEMBUATAN ABON PEPAYA” DALAM UPAYA PENINGKATAN PENDAPATAN KELUARGA DI LINGKUNGAN SONGGELA KELURAHAN ULE KOTA BIMA
Authors: Huda Nurul , Jaenab  , Ernawati Sri , Pratiwi Aliah , Rahmatia Nafisah Nurul
Published: May 2022

This Community Service aims to increase the knowledge and skills of the IRT women group through the transformation of processing technology, marketing, marketing and business management using Papaya as a processed product of Papaya Shredded. The problem is the low knowledge and skills of IRT in processing papaya so that it becomes a product that has economic value. The target of this program is the formation of a business unit that develops food products from papaya. Specifically, this program aims to train Housewives (IRT) to produce Papaya Shredded. The training is provided starting from how to process, packaging, marketing to the method that will be applied to achieve the goal or target is the method of demonstration, training / counseling. This activity involved members of the Real Work Lecture students who were accompanied by a lecturer accompanying the management study program with the participants being housewives (IRT) in Ule Village and the community in Ule Village, Bima City. The results achieved in this activity are that the Housewife Group (IRT) has understood and has the skills and entrepreneurship, knows how to manage a more structured business, the existence of shredded products and understands how to market products with packaging innovation and the use of technology. The results of the evaluation that have been carried out can be seen that the knowledge of participants regarding tuna bone processing has increased and opened the minds of participants to take advantage of existing opportunities to increase income. Approximately 80 percent of participants actively responded positively to the skills and knowledge conveyed by the Service Team.
Position of the first metatarsophalangeal joint and the effect on hallux abductovalgus deformity progression and reversal
Authors: Clough James
Published: May 2022

There has not been any literature describing changes in intermetatarsal (IM) angle 1,2 of the foot related to position of the first metatarsophalangeal joint (MTPJ).  This study looks at the effect on the IM angle with loading of the foot and attempted dorsiflexion of the 1st MTPJ  in 14 consecutive feet with bunion deformity. We also examine the effect of maximal dorsiflexion of the first MTPJ on the IM angle 1,2. This is a radiographic study. The pathogenesis of hallux abductovalgus is a subject of much discussion. Conclusive evidence has not been obtained as to the etiology of this common condition, and many theories have been advanced. This study shows that there is an effect on the IM angle under different angular conditions of the first MTPJ. The author concludes that there is a significant decrease in the IM angle between mets 1,2 with dorsiflexion of the first MTPJ and a change of the deformity with dorsiflexion attempted with weight bearing (WB) in all subjects. It is suggested that restoration of motion of the first MTPJ decreases the deformity. This leads the author to believe that conservative care and restoration of motion of the first MTPJ may reduce the deformity of hallux abductovalgus as assessed by IM angle 1,2.
The role of contrast-enhanced ultrasound in risk assessment of carotid atheroma
Authors:   Carol Davila Central University Emergency Military Hospital, Bucharest, Stanciu Silviu , Enciu Cristina ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Răduţă Ioana ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Stoicescu Dan ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Anghel Adrian ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Anghel Daniela ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Olan B ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Ciobîcă Lucian ,   Carol Davila Central University Emergency Military Hospital, Bucharest
Published: May 2022

This article illustrates the use of contrast-enhanced ultrasound in the risk assessment of carotid atherosclerotic lesions, especially in challenging plaques evaluation. Materials and methods: For 23 patients with difficult duplex ultrasound examination due to carotid tortuosity or calcifications we assessed plaque morphology (contour, echogenicity and stenosis degree) using contrast substance (Sonovue, Braco) with dedicated vascular low mechanical index CPC software. Conclusion: Contrast-enhanced ultrasound is a new, noninvasive, and safe procedure for imaging carotid atherosclerotic lesions. It is a valuable tool for evaluating the vulnerable plaque at risk for rupture and for the diagnostic of the development and severity of systemic atherosclerotic disease.
Air MEDEVAC in case of multiple casualties -The experience of civilian-military cooperation in RoAF
Authors:   Romanian Air Force 90th Airlift Base, Tudose Dragoș C , Nică Daniel ,   Romanian Air Force 90th Airlift Base
Published: May 2022

Introduction: Starting September 2010 in Romania was created the Military Emergency Medical Service (SMMU) by the Ministry of National Defense, which has as main mission to provide first aid and save the lives of military personnel during military operations using special equipped MEDEAVC aircraft. Nationwide exist the national emergency system which operates thru 112- SMURD acting in support of the civilian population. In case of accidents with multiple victims the experience has shown the need for collaboration between the two systems, in order to save lives. In the last 5 years there has been an increasing Airlift missions (MEDEVAC) with multiple victims executed by joint civil-military medical teams using military aircraft. Material and methods. This paper provides a review of the most important aspects of particularities, advantages and disadvantages of this type of medical transport using the MEDEVAC missions based study carried out by the Air Force in recent years. Results and conclusions. Performing these tasks presents challenges to mission planning, use of medical equipment and procedures, command-control system, exercise programs jointly joint medical teams and, of course, managing a large number of patients in flight. The large number of patients transported safely and in the shortest time, regardless of weather conditions recommends this type of medical intervention. Given the Romanian military presence in various theaters and that NATO strategic medical evacuation is a national responsibility, the capacity of air transport in case multiple casualties is a priority.
The consequences of Chernobyl accident
Authors:   Carol Davila University of Medicine and Pharmacy, Chioșilă Ion
Published: May 2022

These days marks 30 years since the Chernobyl nuclear accident, followed by massive radioactive contamination of the environment and human in Belarus, Ukraine and Russia, and resulted in many deaths among people who intervened to decrease the effects of the nuclear disaster. The 26 April 1986 nuclear accident contaminated all European countries, but at a much lower level, without highlighted consequences on human health. In special laboratories, the main radionuclides (I-131, Cs-137, Cs-134 and Sr-90) were also analyzed in Romania from environmental samples, food, even human subjects. These radionuclides caused the population to receive a low dose of about 1 mSv in 1986 that is half of the dose of the natural background radiation (2.4 mSv per year). As in all European countries (excluding Ukraine, Belarus and Russia) this dose of about 1 mSv fell rapidly by 1990, reaching levels close to ones before the accident at the nuclear tests.
The incidence of tracheoesophageal fistulas and its major determinant factors
Authors:   Carol Davila University of Medicine and Pharmacy, Petre Bogdan , Oprea Ioana ,   Carol Davila University of Medicine and Pharmacy, Ghinescu Denisa ,   Carol Davila University of Medicine and Pharmacy, Bidilică Mirela ,   Carol Davila University of Medicine and Pharmacy, Bratu Ovidiu ,   Carol Davila University of Medicine and Pharmacy, Petre Raluca ,   Carol Davila University of Medicine and Pharmacy, Boroș Cristian ,   Carol Davila University of Medicine and Pharmacy, Tănase Narcis ,   Carol Davila University of Medicine and Pharmacy, Ene Laurențiu ,   Carol Davila University of Medicine and Pharmacy, Corneci Dan ,   Carol Davila University of Medicine and Pharmacy
Published: May 2022

The tracheoesophageal fistula which occurred during oro-tracheal intubation of a patient in intensive care unit is a true challenge both in diagnostic and in therapeutic approach. The best treatment is prevention, by identifying risk factors but especially is important which the mechanism in the occurrence of tracheoesophageal fistula was. The occurrence of this complication in the evolution of hospitalized patients in ICU is accompanied by significant increase in mortality, contributing to negative prognostic. We have started a large multicentric study in April 2016 regarding all patients who required intubation longer than 7 days. The study will finish at the end of 2020. We are looking for a definite conclusion, in this moment we do not have enough data for a conclusion researches are being conducted in order to develop this technology with medical applications. The technique consists in the significant increase in the electrical conductivity and permeability of the.
Renal angiomyolipoma – a short review of the literature
Authors:   Department of Urology, Universitary Emergency Central Military Hospital, Bucharest, Romania, Iorga Lucian , Costache Raluca S ,   "Carol Davila" University of Medicine and Pharmacy,  Bucharest, Romania,   Department of  Gastroenterology, Universitary Emergency  Central Military Hospital,  Bucharest, Romania, Anghel Radu ,   Department of Urology,  Universitary Emergency Central Military Hospital,  Bucharest, Romania, Bratu Ioana ,   Department of Intensive  Care Unit, Universitary  Emergency Central Military  Hospital, Bucharest,  Romania, Manea Maria ,   Department of Cardiology,  Universitary Emergency  Central Military Hospital,  Bucharest, Romania, Marcu Dragos ,   Department of Urology, Universitary Emergency Central Military Hospital,  Bucharest, Romania,   "Carol Davila" University  of Medicine and Pharmacy, Bucharest, Romania
Published: May 2022

Renal angiomyolipomas (AML) are the most common benign renal tumors. By containing an important amount of fat tissue they are easily identifiable on CT and MRI images, thus no biopsy should be needed for a diagnosis. However there is a small percentage of AMLs that have very little fat tissue and are very difficult to differentiate from renal cell carcinoma. Along fat tissue, they also contain smooth muscle and blood vessels. Renal AMLs can occur as a sporadic finding, or more frequently in association with tuberous sclerosis complex (TSC) or pulmonary lymphangioleiomyomatosis (LAM). These tumors are usually an incidental finding on imaging tools, but sometimes a serious presentation is rupture and hemorrhage, which can easily evolve to shock. Therapeutical management vary from active surveillance to surgical removal, and it needs to be individualized for every patient and according to the clinical presentation.
A scientist deeply immersed in the study of ancient Turkic written monuments
Authors: Seitbekova A.
Published: May 2022

Reading the comprehensive step-by-step analysis of ancient texts carried out by Kulmat Umraliev, the unique scientist who devoted himself to the inventory of texts, their historical, literary and linguistic analysis and writing important scientific works, we get to know unique methods of studying ancient Turkic written monuments of the XV-XIX centuries and later eras, which can serve as an example for modern researchers.
Stages of formation and development of the structural platform of Kazakh spelling rules
Authors: Kabadayi О. , Amirzhanova N. S.
Published: May 2022

The article analyzes the structural features of the first Kazakh spelling rules. The structure of the Kazakh spelling, supplemented in 1914, 1918, 1920, 1923, 1924, 1925, 1927 is described and compared with modern spelling articles. Spelling articles based on the principles of Akhmet Baitursynuly are considered to be the beginning of the spelling on the basis of the Latin script of 1929, as well as the spelling based on modern Cyrillic graphics. The article compares the spelling articles supplemented in different years and analyzes the structural features of the spelling articles.
Methods and techniques for enriching the vocabulary in foreign language lessons
Authors: Atabayeva F.
Published: May 2022

The article describes methods and techniques for replenishing vocabulary in foreign language lessons. Knowledge is the only force that can make the  future brighter than it is today and move human society forward. Definitely, the future of today’s multilingual youth will be perspective, but the main requirement of today is to provide quality education to the younger generation. Information and communication technologies, various simple games and role-playing games, dialogue, that is, the communicative method, as well as the use of various visual aids are of great importance in the development of students’ vocabulary.
PELATIHAN MENDELEY DESKTOP BAGI IKATAN MAHASISWA KEPERAWATAN DI KOTA TOBELO UNTUK MENINGKATKAN KEMAMPUAN MENULIS ARTIKEL ILMIAH
Authors: Akerina Febrina Olivia , Kour Femsy
Published: May 2022

Hasil permikiran peneliti dalam hal ini mahasiswa harus dipublikasikan dengan mengikuti kaidah-kaidah penulisan baik dan benar. Penggunaan aplikasi sitasi memudahkan penulisan dalam membuat daftar pustaka dibandingkan dengan cara manual. Kegiatan pelatihan ini bertujuan untuk memperkenalkan aplikasi mendeley desktop, cara instalasi, serta penggunaannya dalam pembuatan artikel ilmiah, serta meningkatkan pengetahuan mahasiswa tentang mendeley desktop. Berdasarkan hasil evaluasi, terlihat bahwa kemampuan peserta mengalami peningkatan. Secara keseluruhan, kesulitan yang dialami peserta pelatihan adalah pada saat melakukan proses install pada laptop dan mengintegrasikan mendeley pada Microsoft word dengan persentasi 8%. Berdasarkan kuesioner yang diberikan 100% mahasiswa akan menggunakan mendeley dalam menyusun skripsi dan artikel ilmiah
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN ARTIKEL ILMIAH BAGI PEMUDA GEREJA DI KOTA TOBELO
Authors: Kour Femsy , Akerina Febrina Olivia , Hibata Yubelina
Published: May 2022

Program pendidikan sarjana dalam sebuah perguruan tinggi mensyaratkan penyelesaikan studi melalui kegiatan penelitian dan dituangkan dalam bentuk karya ilmiah (skripsi), setelah menyelesaikan penulisan karya ilmiah, mahasiswa dapat membuat artikel ilmiah yang berasal dari hasil penelitian, pemikiran dan pustaka serta dikembangkan untuk dipublikasikan dalam jurnal. Publikasi karya ilmiah merupakan salah satu persayaratan wajib dalam menyelesaikan pendidikan pada program sarjana.. Kegiatan pelatihan dan pendampingan penulisan artikel ilmiah ini bertujuan untuk membantu peserta kegiatan menyusun artikel ilmiah. Kegiatan berlangsung selama 1 hari yang dibagi dalam 2 sesi yakni penyampaian materi dan pendampingan penyusunan artikel ilmiah. metode yang digunakan adalah ceramah berpartisipasi dan praktik sehingga materi yang disampaikan mudah diserap dengan optimal. Setelah kegiatan berlangsung terdapat 18 draft jurnal yang tersedia atau selesai dibuat dari 25 peserta yang ikut dalam kegiatan pelatihan. Ini menunjukkan bahwa ketercapaian kegiatan ini adalah 72%.
Interactive effect of dietary levels of calcium and 25-hydroxy vitamin D3 on the performance, serum biochemical concentration and digestibility of laying hens from 61 to 70 weeks of age
Authors: Lim Chun Ik , Ryu Kyeong Seon
Published: May 2022

Objective: The present research was conducted to evaluate the interactive effect of dietary concentration of calcium (Ca) and 25-hydroxy vitamin D3 (25OHD3) on the performance, blood composition and digestibility of laying hens.Methods: A total of 540 Hy-line brown laying hens aged 61 to 70 weeks were randomly allotted in a 3×3 factorial arrangement, consisting of three levels of 25OHD3 (0, 25, and 50 μg/kg) and three levels of Ca (3.5%, 4.0%, and 4.5%). All diets had basal concentration of 3,000 IU/kg of vitamin D3 including the 2,800 kcal/kg of metabolic energy and 16% of crude protein.Results: The results showed that interactive effect (p<0.05) between Ca and 25OHD3 was such that dietary 25OHD3 linearly increased interleukin-6 at all levels of Ca inclusion. Interaction (p<0.05) occurred with the highest parathyroid hormone in laying hens that received dietary concentration of Ca (3.5%) with 25OHD3 (50 μg/kg), and Ca (4.0%) with 25OHD3 (50 μg/kg). Egg production and egg weight significantly (p<0.05) increased in the 4.5% Ca group compared to the 3.5% to 4.0% Ca groups. Egg shell thickness and tibia bone length also increased (p<0.05) in groups fed a high-Ca diet (4.0% to 4.5%). Phosphorus digestibility significantly (p<0.05) increased along with dietary Ca level. Among the tested 25OHD3 groups, higher (p<0.05) egg production and tibia thickness were present in hens fed 50 μg/kg of 25OHD3. Furthermore, Ca digestibility serum Ca and 25OHD3 were significantly increased in group offered 50 μg/kg of 25OHD3.Conclusion: The results gathered in this study indicate that dietary concentrations of 4.0% to 4.5% Ca and 50 μg/kg 25OHD3 improve the performance of hens from 61 to 70 weeks of age.
Age quadratically affects intestinal calcium and phosphorus transporter gene expression in broiler chickens
Authors: Lv Xianliang , Hao Junfang , Wu Lihua , Liu Mengyuan , He Lei , Qiao Yingying , Cui Yanyan , Wang Guan , Zhang Chunmei , Qu Hongxia , Han Jincheng
Published: May 2022

Objective: This research aimed to evaluate the effects of age on growth, tibia development, and intestinal calcium (Ca) and phosphorus (P) transporter gene expressions in broiler chickens.Methods: A total of 224 male Arbor Acres broilers were fed with nutrient-adequate diets and reared in eight cages (28 broilers per cage). Eight broilers (one broiler per cage) were selected and killed at 5, 10, 15, 20, 25, 30, 35, and 40 days of age, respectively.Results: Body weight continuously increased with age of broiler chickens from 5 to 40 days. The bone weight, ash weight, diameter, and length of the tibia also increased with broiler age. By contrast, the tibia ash, Ca, and P percentages quadratically changed with age (p<0.001), and the highest values of mineral contents were observed at 20, 25, and 25 days of age, respectively. The mRNA abundances of calcium-binding protein 28-kDa (CaBP-D28k), sodium-calcium exchanger 1 (NCX1), and plasma membrane ATPase 1b (PMCA1b) increased from 5 to 25 days and then decreased up to 40 days. Similar results were noted in the mRNA abundances of IIb sodium-phosphate cotransporter (NaPi-IIb), inorganic phosphate transporter 1 (PiT-1), inorganic phosphate transporter 2 (PiT-2), nuclear vitamin D receptor (nVDR), and membrane vitamin D receptor (mVDR). The mRNA abundances of Ca and P transporters and VDRs were the highest at 25 days of age.Conclusion: These data indicate that age quadratically affects intestinal Ca and P transporter gene expression and mineral absorption capacity in broiler chickens.
OBESITY MAY ACTUALLY BE A PRECIRRHOTIC CONDITION IN ADULTS
Authors: Helvaci Mehmet Rami , Altintas Engin , Yaprak Mustafa , Davran Ramazan , Abyad Abdulrazak , Pocock Lesley
Published: May 2022

Background: There may be some significant relationships between the umbilical hernia, obesity, and cirrhosis during the process of metabolic syndrome in adults. Method: Consecutive patients with an umbilical hernia and/or a surgical repair history of the umbilical hernia were included. Results: There are 46 patients with the umbilical hernia with a mean age of 62.0 years, and 73.9% of them were female. Body mass index was higher in the hernia patients (33.6 versus 29.1 kg/m2, p= 0.000). Although the prevalence of hypertension (HT) was also higher in the hernia group (50.0% versus 27.3%, p<0.01), mean values of triglycerides and low density lipoproteins and prevalence of white coat hypertension (WCH) were lower in them (p<0.05 for all). Although prevalences of diabetes mellitus (DM) and coronary heart disease (CHD) were also higher in the hernia patients, the differences were nonsignificant, probably due to the small sample size of the hernia group. Conclusion: There may be some significant relationships between the umbilical hernia, obesity, cirrhosis, and other endpoints of the metabolic syndrome including HT, DM, and CHD, probably on the bases of prolonged inflammatory, atherosclerotic, and pressure effects of excessive fat tissue on abdominal wall muscles. The inverse relationships between obesity and hypertriglyceridemia and hyperbetalipoproteinemia may be explained by the hepatic fat accumulation, inflammation, and fibrosis induced relatively lost hepatic functions in obesity. Similarly, the inverse relationship between obesity and WCH may be explained by progression of WCH into overt HT in obesity. So obesity may actually be a precirrhotic condition in adults. Key words: Obesity, cirrhosis, metabolic syndrome, umbilical hernia, hepatosteatosis, atherosclerosis, end-organ insufficiency
Should We Give Away the Annual Exclusion?
Authors: Smith Robert B.
Published: May 2022

United States gift tax law imposes on the transferor a tax at rates of up to fifty percent on property transfers made during the transferor's lifetime for less than full and adequate consideration in money or money's worth. The tax is calculated on the basis of the fair market value of the property transferred, determined as of the time of the gift. The gift tax is a supplement to the federal estate tax, which is imposed on transfers of property at death at rates up to fifty percent. If there were no gift tax, the estate tax could be substantially avoided by making lifetime gifts. Neither lifetime gifts nor testamentary bequests of property are subject to income tax in the hands of the transferor or the transferee.There are several exceptions to the gift tax, one of which is the annual exclusion. The annual exclusion permits an individual to make gifts of up to $10,000 a year to any number of persons without incurring any gift tax. The annual exclusion is available only if the donee is given a present right of possession or enjoyment as to the value with respect to which the exclusion is claimed. As is demonstrated below, the annual exclusion can be used, both directly and indirectly, to permit very large amounts to escape the federal transfer tax system. Yet, at the same time, the annual exclusion is not large enough to protect some types of transfers that should be protected from gift tax. In addition, as it is currently designed and used, the annual exclusion injects vertical inequity into the transfer tax system and contributes to horizontal inequity that exists in the system.
Selected Issues In The Taxation Of Swaps, Structured Finance and Other Financial Products
Authors: Steinberg Lewis R.
Published: May 2022

This article is based on a paper presented by the author to the Tax Review of New York City on November 16, 1992.The last decade has seen an explosive growth in the use of swaps and other derivative products as part of the asset and liability management strategies of corporations and other institutional investors. Beginning with interest rate and currency swaps, the menu of swap products has expanded to include commodity swaps, equity index swaps, equity swaps, total return swaps, basis swaps, and interest rate caps, floors and collars. According to industry sources, the market for interest rate swaps has grown in notional principal amount from an estimated $3 billion in 1982 to over $3.065 trillion by the end of 1991 (the most recent figures available). Similarly, the outstanding aggregate notional principal amount of currency swaps has grown from $182 billion in 1987 to $807 billion by the end of 1991.At the same time as the swap market has been expanding, the structured finance market, including mortgage and asset securitization, has seen similar growth. Beginning in the 1970s, U.S. government-backed enterprises such as the Government National Mortgage Association ("Ginnie Mae") and the Federal Home Loan Mortgage Corporation ("Freddie Mac") sponsored transactions in which pools of residential first mortgages were bundled into pass-through certificates that were then sold to thrifts, banks and other institutional investors. In 1983, Freddie Mac introduced collateralized mortgage obligations ("CMOs"). CMOs, which divided up the cashflows from an underlying pool of mortgages into separate debt securities having different maturity, interest rate and credit characteristics, dramatically broadened the market for mortgage-backed securities. With the enactment of the "Real Estate Mortgage Investment Conduit" ("REMIC") provisions as part of the 1986 Tax Reform Act, the taxation of mortgage pass-through and pay-through securities became subject to a new, self-contained set of rules. Moreover, since the mid-1980s, structured finance techniques originally employed in securitizing mortgages have been applied to a broad range of other financial assets, including stocks, credit card receivables, auto loans, lease receivables, home equity loans, commercial and industrial loans and trade receivables.
Book Review: The Merger Puzzle
Authors: Miller John A.
Published: May 2022

In tax law we generally do not question the utility and function of rules. As a matter of convenience and, perhaps, as a matter of conviction, we usually assume that law determines outcomes in a more or less linear fashion. This assumption of tax law's determinacy allows us to get on with the business of tax and with the theory of tax. If the rules are determinate, it is appropriate to consider how the rules apply to a given case and to consider whether the rules should be changed to bring about some improvement in legal outcomes. In an earlier article, I broadly defended tax law's determinacy while suggesting that we should have greater acceptance in our rule making for the inevitable role of judgment in the application of law to facts.' In that article I took particular note of two aspects of tax thought that can contribute to indeterminacy: the rule maker's search for "symmetry and wholeness in the law," and the planner's search for "certainty and narrow truth."
Scoping Out the Uncertain Simplification (Complication?) Effects of VATs, BATs and Consumed Income Taxes
Authors: Fleming, Jr. J. Clifton
Published: May 2022

Of the many things we do not know about a national, broad-based consumption tax, this article addresses only one of the important uncertainties: the impact of a consumption tax on the overall intricacy of the federal revenue system. More specifically, this article examines some important issues regarding the effects on tax system complexity of the three principal candidates for a national consumption tax-the European-style, credit method value added tax (VAT), the subtraction method VAT, and the consumed income tax.Under a credit method VAT, a business subtracts the VAT paid on its purchases (including capital expenditures) from the VAT it collects on sales and either remits to the government the tax collected in excess of tax paid or receives from the government a refund of tax paid in excess of tax collected. This system effectively taxes each business on the value that it adds to goods and services. Under a subtraction method VAT, a business deducts business purchases, including capital outlays, from sales and pays tax on the difference. A subtraction method VAT, sometimes called a business activities tax (BAT), differs from a single-rate credit method VAT only in computation procedure, and the two taxes produce the same revenue if imposed at the same rate. Businesses are usually required to settle VAT accounts with the government more often than annually.
Another Uneasy Compromise: The Treatment of Hedging in a Realization Income Tax
Authors: Paul Deborah L.
Published: May 2022

Tax law distinguishes between holding an asset and disposing of it. Dispositions are "realization" events, occasions for taxing accrued appreciation, while holding is not. An owner of an asset who would like to dispose of it may instead hold the asset and hedge. Hedging, like disposing, changes a taxpayer's exposure to risk, but is, in many cases, not a realization event. A taxpayer may hedge an asset by obtaining a derivative financial instrument whose value varies inversely with the value of the asset. Derivative financial instruments thus enable taxpayers to simulate a disposition without current tax. Because hedging is often a close economic substitute for disposing, hedging should arguably be taxed like a disposition. If taxpayers are indifferent between two methods of accomplishing the same result, tax law can create social costs by taxing the two methods differently. Indeed, on January 12, 1996, the Treasury released a proposal that would treat an owner of an appreciated asset as having sold the asset if the person enters into a transaction that offsets exposure to risk in the appreciated asset. Several authors also favor treating hedging as a realization event, while others believe that this would not be a helpful reform.This article explores the conceptual and practical foundations and limits of the economic substitute argument for taxing hedging like a disposition. Within the context of an income tax, reformations of the realization requirement to apply to hedges might well accomplish little improvement in the efficiency and equity of the tax system because the realization requirement itself is a departure from an ideal income tax. Although treating hedging as a realization event might reduce transaction costs associated with hedges, it would encourage taxpayers to engage in more complicated and expensive transactions to avoid the new realization rule and would increase the extent to which taxpayers are locked into investments that they would prefer to sell. As to equity, the current ability to hedge without tax undermines the tax on capital. But, so too does the ability to hold without tax, and this undermines the equity argument for taxing hedging. By exposing the inevitable formality of the realization requirement, this article supports examination of a broader reform that would apply accrual taxation to marketable securities.
Foreign Law in U.S. International Taxation: The Search for Standards
Authors: West Philip R.
Published: May 2022

This article was written while the author was with the law firm of Steptoe & Johnson LLP. The opinions expressed in the article do not necessarily reflect the views of the Treasury.Copyright © 1996 by Philip R. West.Among U.S. tax professionals, references to international taxation commonly encompass two things: the U.S. tax rules that apply to the U.S. income of non-U.S. persons, and the U.S. tax rules that apply to the non-U.S. income of U.S. persons. In both cases, the focus is on U.S. rules. Frequently, however, foreign law affects the application of these U.S. rules. This article examines the role of foreign law in U.S. international taxation.In a variety of contexts, U.S. tax law either explicitly or implicitly requires an interpretation of foreign law or allows for an argument that foreign law is relevant to U.S. tax consequences. Neither the courts nor the Treasury has, however, articulated a standard for determining when foreign law should be taken into account and, where foreign law is taken into account, what its proper role should be in the interpretation of U.S. tax rules. As a result, taxpayers and the government continue to dispute the role of foreign law in interpreting U.S. tax rules. Even different courts may take different views of the relevance of foreign law to what appears to be the same U.S. tax issue.
An Overview Concerning Certain Recent Changes for Foreign Compensatory Trusts: 402(b) Trusts, Grantor Trusts and "Rabbi" Trusts
Authors: Rabitz Steven W.
Published: May 2022

Foreign companies and their U.S. subsidiaries employing U.S. persons have devised a wide range of executive and other deferred compensatory arrangements in order to be an incentive to their workforce. Because of matters relating to administrative ease, or in some cases, certain foreign legal or accounting issues, these incentive awards are often contributed to trusts by foreign employers or foreign parents of U.S. employers, and most notablyforeign trusts described in section 7701 (a)(3 1).Under the Code, special rules govern the U.S. federal income taxation of trusts. In particular, under sections 671 through 679, a grantor of a trust who retains certain powers over or interest in the trusts is treated as the "owner" of the trust, with the result that all of the trust's income is taxable to the owner. Certain special vehicles, so-called "rabbi trusts," whose assets are subject to the claims of creditors of the employer, are also subject to these rules. Additionally, under section 402(b), certain compensatory trust arrangements result in a separate level of tax on the trust entity, along with the additional result that participants are often taxed on their vested interest in the trust.In 1996, the Small Business Job Protection Act amended portions of sections 672 and 679, among others, and in September of 1996, and again in June of 1997, the Internal Revenue Service (the Service) issued proposed regulations which dramatically affect the foreign trust deferred and incentive compensatory world. In February 1999, and again in August 1999, the Service issued certain final regulations affecting foreign trusts. The cumulative effects of the statutory and regulatory changes are broad, involving changes in the treatment of both "inbound" and "outbound" compensatory trust arrangements.
Interpreting the Interpreters: Assessing Forty-Five Years of Tax Literature
Authors: Schneider Daniel M.
Published: May 2022

When I began practicing tax law in the 1970s, I kept current by reading Journal of Taxation, Taxes, Tax Law Review, and Tar Lawyer. I'm sure the genesis of my reading lies in advice from more senior attorneys with whom I worked. Even as my interests have expanded and as topics of current interest in tax have shifted over the last two decades, I still read these journals.How has tax literature changed over time? Why do these changes matter? To paraphrase a well-known book title, we are what we write. What we write reflects what we hold important. Were there no articles, for example, about business tax or the intersection of tax and race or tax and gender, the absence would suggest that these topics are not important or, if important, that they have been ignored. The steady production of business tax articles over the years and the more recent publication of articles about tax and race and tax and gender lets us deduce that business tax (to state the obvious) has always been important and that tax and race and tax and gender have been examined more recently.