bluuebunny/crossref_metadata_2025 huggingface dataset:
KNOWLEDGE AND ATTITUDE TOWARDS EYE DONATION AMONG BACHELOR OF NURSING STUDENTS
Authors: Pandey Sumita , Upadhyay Hari Prasad , Bhurtel Radha , Giri Puspa , Sedain Prativa
Published: February 2023

Background: Corneal blindness, the second major cause of blindness in Nepal, can only be treated by corneal transplants which required an eye donor. The rate of eye donation can be increased by increasing knowledge and awareness programs among all peoples. The purpose of this study is to assess the knowledge and attitude among Bachelor students of Nursing.
Methods: An analytical cross-sectional study was conducted among 153 Bachelor of Nursing Students in Bharatpur using probability sampling technique. Data was collected by using self-administered questionnaire. Data was entered and analysis using SPSS-16. Data was analyzed by using descriptive and inferential statistical tools. P-value less than 0.05 was considered as statistically significant.
Results: Among the 153 students more than two thirds of the students 121(79.1%) were in the age group of 21-25 years and most of the students were from B.Sc Nursing 97(63.4%). More than half 91(59.5%) had good knowledge and more than half of the students 78(51%) have a good attitude regarding eye donation. Knowledge regarding eye donation and level of education found to be statistically significant(p=0.01).
Conclusions: This study concluded that more than half of the students had good knowledge and around half of students had a good attitude regarding eye donation. Hence, educating this framework to sensitize them toward the need for eye donation would be an imperative step toward reducing the global burden of corneal blindness.
KNOWLEDGE, ATTITUDE, PRACTICE AND STIGMA REGARDING COVID-19 AMONG PEOPLE OF KARNALI PROVINCE, NEPAL
Authors: Lama Nishant , Amgain Kapil , Thapa Niresh , Pokhrel Bishal , Panta Prem Prasad , Neupane Pratima , Kafle Sushma , K.C. Shreejana , Budhathoki Sunil
Published: February 2023

Background: The Human Coronaviruses (HCoVs), the neglected inconsequential pathogens have emerged from animal to man and man to man as a global epidemic with alarming morbidity and mortality in 21st century and Nepal did not remain sacred. It was important to rapidly assess the knowledge, attitude, practice and stigma regarding COVID-19 among people of Karnali Province where large number of labor migrants and villagers have entered the district during pandemic.
Methods: An analytical cross-sectional study was done using structured questionnaire among 500 participants from Jumla and Mugu districts of Karnali Province. Descriptive and inferential statistical analysis were done. Ethical principles were followed throughout the study.
Results: Among 500 participants, only 46.4% had good knowledge, 50.0% had positive attitude and 33.2% had good preventive practices regarding COVID-19. About one third (30%) participants sensed discriminatory behavior in community. Knowledge and attitude had statistically significant association with preventive practices against pandemic.
Conclusions: More than half of the people of Karnali Province had poor knowledge, negative attitude and poor preventive practices regarding COVID-19. The determining factors for this situation were age, marital status, ethnicity, education, occupation and travel history. Hence, it is crucial to improve knowledge and attitude which will ultimately enhance preventive practices. Likewise, it is of utmost importance to address social stigma related to such epidemic, a serious public health issue prevalent in Karnali Province.
JEJUNO-JEJUNAL INTUSSUSCEPTION IN A PATIENT WITH PEUTZ-JEGHERS SYNDROME: A CASE REPORT AND REVIEW
Authors: Devkota Yogendra , Paudyal Nabin , Sah Dhruba Narayan
Published: February 2023

Peutz-Jeghers syndrome is an autosomal dominant genetic disorder associated with pigmented spots on the skin and mucous membrane especially around oral mucosa, lips, nasal alae, palm and soles, as well as hamartomatous polyps in the alimentary canal. Prevalence of Peutz-Jeghers syndrome is between 1 in 8300 and 1 in 280000 people. Here, we present a case of 18 years old lady who presented with complains of peri-umbilical pain and vomiting for 2 months. Physical examination revealed multiple pigmentations over lips, palms and soles. Ultrasonography was normal. On further evaluation using a contrast enhanced computerized tomographic scan of abdomen and pelvis, jejuno-jejunal intussusception was noted. She then underwent exploratory laparotomy along with resection and anastomosis of the involved jejunal segment. Biopsy specimen containing multiple pedunculated polyps was sent for histopathological examination which revealed hamartomatous polyp.
OUTCOME OF RENAL TRAUMA IN A TERTIARY CARE CENTER OF NEPAL: A RETROSPECTIVE STUDY
Authors: K.C. Sudeep Raj , Giri Saroj , Upadhyay Hari Prasad , Timilsina Bhusan , Ojha Khagandra
Published: February 2023

Background: Management of renal trauma has evolved over past decades from surgical exploration to renal preservation. Conservative management of high-grade renal trauma is possible due to advancement in imaging modality, dedicated critical care and availability of selective embolization. The objective to this research was to analyze the demographics, characteristics and management of renal trauma in our institution.
Methods: All patient who were admitted to College of Medical Sciences Teaching Hospital with diagnosis of renal trauma from 2017 to 2022 were retrospectively analyzed. Ethical approval was taken from institutional review committee of college of Medical Sciences. Data was collected from hospital medical records. Data was analyzed using descriptive statistical tools. For the categorical variable frequency and percentage was calculated while for continuous variables mean and standard deviation was calculated.
Results: Sixty-three patients were included in this study and Median age of patient admitted with renal trauma was 31 years with male to female ratio of 7:3. Blunt renal trauma was the most common type (96.8 %) with Road traffic accidents responsible for the majority of mechanisms of injury 66.7% (42) followed by fall 11(17.5%). Majority of Renal trauma was in AAST Grade III 26(41.3%). Right sided renal injury was common 33 (52.4%) than left sided renal injury 30 (47.6%). Intervention was required in 9 patients.
Conclusions: High-grade renal trauma can be managed conservatively in selected cases with close monitoring in critical care unit and with use of minimally invasive technique such as Selective angioembolization, Double J Ureteric stenting or Nephrostomy Insertion. But hemodynamically unstable patient after resuscitation warrants immediate surgical exploration.
Simultaneous 3D Reconstruction and Implant Placement Using Allogenic Laminar Bone Membranes in Atrophic Mandible. A Comparative Clinical Study
Authors: Elshayat Sara , El-Abdein Mohamed , El-Beialy Waleed , Esmael Waleed
Published: February 2023

Aim: to compare the outcome of allogenic bone sheets clinically and radiographically in posterior mandibular vertical augmentation in Luhr class III cases with simultaneous implant placement using autogenous versus xenografts. Patients and methods: this study was based on a total of 12 implants placed in 4 patients, 2 of which were males and 2 females. Patients were divided into 2 groups, both treated with implants placed with exposed threads 3 mm crestally and covered buccolingually with the laminar bone membrane; group 1 received autogenous bone obtained from the same surgical site using 4.5 diameter ACM bur mixed with PRP and packed around the crestally exposed implant threads. Group 2 received xenograft bone particles mixed with PRP and packed around the crestally exposed implant threads in the same manner. Results: CBCT was done pre-operatively, immediate post-operatively and 4 months post-operatively for each implant to compare the bone gain radiographically. In group 1, the mean amount of residual bone height pre-operatively was 7.8 mm (SD 0.86) and increased to 14.44 mm (SD 1.75) and 14.1 mm (SD 1.85) immediate and 4 months post-operatively, respectively. The mean amount of bone gain after 4 months was 6.3 mm, denoting a minimal amount of graft loss during the first 4 postoperative months was 0.27 mm (less than 2%). In group 2, the mean amount of residual bone height pre-operatively was 8.37 mm (SD 0.99) and increased to 12.86 mm (SD 1.75) and 12.53 mm (SD 1.65) immediate and 4 months post-operatively, respectively. The mean amount of bone gain after 4 months was 4.16 mm, denoting a minimal amount of graft loss during the first 4 postoperative months was 0.33 mm (less than 3%). Upon comparing bone gain in both groups, Group I (Autogenous) had a bone gain of 6.33 mm versus 4.16 mm for Group II (Xenograft). Denoting more gain in Group I (autogenous). While the amount of graft loss between the immediate and 4 months postoperative CBCT was less than 2% and less than 3% in the autogenous versus the xenograft group respectively. Conclusion: Cases initially lacking keratinized mucosa will need soft tissue intervention along with this technique. Exposure after 4 months appeared to have been too early, which lead to bone loss and exposed threads. Bilateral augmentation has led to patients using the grafted edentulous sites for mastication early following soft tissue healing, prior to prosthetics, which might suggest that tooth-bounded posterior edentulous sites might be a better candidate for such technique. Results were clinically different than radiographically in the CBCT, so longer lag time is recommended before loading.
Enforcement of Arbitral Awards in South Korea
Authors: Garnett Richard , Lee Nolan ‘Youngkwang’ , Carroll Lee
Published: February 2023

Not only is South Korea an economic powerhouse, but it is also a pro-arbitration and pro-enforcement jurisdiction. This article examines the enforcement framework of both domestic and foreign arbitral awards in South Korea, considering the latest amendments to the Korean Arbitration Act (KAA). In doing so, the authors argue that South Korea is a sophisticated jurisdiction for arbitration and its regime for enforcement is consistent with leading Model Law jurisdictions in the Asia-Pacific region. Most notably, enforcement proceedings in South Korea follow an expeditious ‘decision to enforce’ process, akin to a common law summary judgment type procedure and South Korean courts only require the bare minimum documents to be submitted as proof. Furthermore, South Korean courts take an internationalist and narrow approach to the defences to enforcement, requiring a serious breach or impact on due process before granting refusal. The pro-arbitration nature of South Korea is particularly noticeable in the context of arbitrability and public policy. Competition and intellectual property matters are now both likely arbitrable in South Korea, and South Korean courts maintain a high threshold for refusing to enforce awards under the public policy ground.

Arbitration, enforcing arbitral awards, South Korea, Korean Arbitration Act
Labour Protection And Civil Pilots In China: Training Cost In The Legal Swamp
Authors: Shi Yuran
Published: February 2023

In China, termination of pilot employment has raised many arguments revolving around the training repayment. When pilots resign from their jobs or are fired, airlines generally claim compensation for the training cost. Questions arising in lawsuits can generally be divided into several categories: repayment window, repayment amount, statutory exemptions, and unfair discharge. The incoherent interpretation of the Chinese Labour Contract Law and the Pilot Movement Directive has led to controversies in civil proceedings. Furthermore, training repayment by pilots contributes to regulatory concerns about aviation safety, fair competition, the right to quit, and contractual unconscionability. This article addresses to what extent current Chinese law recognizes training repayment by civil pilots. Through the case study of Chinese judicial decisions and the comparative study of practices in the United States and the European Union, this article concludes with discussions on a viable way forward.

China, labour protection, civil pilots, training cost, repayment obligation
Outcome of the 41st Session of the ICAO Assembly: Some Legal Issues
Authors: Abeyratne Ruwantissa
Published: February 2023

The forty-first session of the Assembly of the International Civil Aviation Organization (ICAO) was held from 27 September to 7 October 2022. This session was significant when viewed from a legal perspective as it heralded the seventy-fifth anniversary of the ICAO Legal Committee; its service to the legal community; and its importance in initiating work on legal issues, which were formally recognized by the Assembly with the adoption of a Resolution. Additionally, the Assembly addressed three areas of contention outside the legal sphere of the consolidated statement of continuing ICAO policies in the legal field which prompted the Assembly to adopt new resolutions.(A 41-1: Infraction of the Convention on International Civil Aviation by the Republic of Belarus; A 41-2: Infractions of the Convention on International Civil Aviation by the Russian Federation and A41-3: Unannounced missile launches by the Democratic People’s Republic of Korea (DPRK)) These Resolutions brought to bear current legal issues that confront and affect international civil aviation, together with the need to look at the role that ICAO can play in enhancing the capacity of states to comply more effectively with the Convention on International Civil Aviation (Chicago Convention), its Annexes and regulations. The Assembly also focused on encouraging states which have not already done so to ratify amendments to the Chicago Convention and multilateral treaties on international civil aviation. Furthermore, the Assembly provided the international aviation community with the opportunity to take another look at state sovereignty over the air space of its territory; the application of the Chicago Convention in times of war and a state of emergency; ICAO’s jurisdiction over unannounced military activity; and state responsibility.

This article will discuss the resolutions adopted by the Assembly in the legal field and the nuances they present.

ICAO Assembly, resolutions, Legal Committee, amendment and ratification, infraction of treaties, Vienna Convention, Chicago Convention
Third Country PNR Mechanisms After the CJEU’s Schrems II Judgment
Authors: Morschbach Francesca
Published: February 2023

The article illustrates how the Court of Justice of the European Union (CJEU)’s Schrems II judgment solidified the European court’s approach to European Union (EU) data protection and the issues of data collection and transfer outside EU borders. The judgment rebalances how to arrange the issues containing the collection of private information and the risk to the public without surveillance. Thus, invalidating previously used EU-Third Country data sharing frameworks. Included in this are the Passenger Name Records (PNR), which are used in day-to-day mechanisms of the air industry when sharing bulk data sets with other countries to provide crucial information for anti-terrorism with border protection agencies. Not only does it protect national security, but makes flying safer. Though the EU argues it cannot sacrifice the integrity of individual data autonomy. Due to the Schrems II judgment, most other countries will be unable to pass new EU standards, and data transfer has to be judged on a case-by-case basis, which when looking at the international air industry is unfeasible. By exploring the Schrems II judgment, this article will analyze the third-country data transfer mechanisms and the impact the judgment had on third countries.

Air law, PNR, CJEU, Schrems II, Privacy Shield, national security, European Data Protection, data transfer mechanisms, GDPR, Standard Contractual Clauses (SCC)
The Legal Regime of the Global Commons: An Examination of the High Seas and Outer Space in Africa
Authors: Boamah Frederick , Poakwa Kwabena Kyei , Adu-Amankwah Kusi
Published: February 2023

In recent years, more attention has been drawn to the use and regulation of the outer space as a ‘global common’.This article looks at the high seas as a global common and compares it to the outer space. It argues that the value of the common heritage ofmankind (CHM)principle is driven by financial and technological capacities, rather than the concept of the commons. It further argues that over-reliance on the application of the benefit-sharing principle will result in African States playing a dormant role in its development. The article finds that to enjoy the ‘spoils’ of the commons, African States must invest financially and technologically. The authors recommend that African States must position themselves to expeditiously invest in the space industry and adopt space-oriented policies to harness the full benefit of outer space.

global commons, common heritage regime, high seas, outer space, Africa
The Ongoing Duty to Disclose and the Taciturn Chairwoman. Case Note on Swiss Federal Supreme Court Decision 4A_462/2021
Authors: Stutzer Hansjörg
Published: February 2023

In a recent decision the Swiss Federal Supreme Court tied the duration of the arbitrator’s duty to disclose circumstances which might raise doubts as to the arbitrator’s independence or impartiality to the date of completion of the deliberations rather than to end of the arbitration proceedings − as per Art. 179(6) PILA. This case note analyses whether such individualized interpretation is still in line with the meaning of Art. 179(6) PILA. In addition, the case note recalls the practice of the Supreme Court for anonymizing (or not) the identity of the parties.
The Role of an Insurance Intermediary in Fiji: A Critical Perspective of the Consumer
Authors: Tiwari Pradeep
Published: February 2023

The purpose of this article is to critically examine the role played by insurance brokers in the non-life or general insurance sector in Fiji with reference to consumer protection. The article evaluates the regulatory framework enshrined under the Insurance Act 1998 (Fiji) (1998 Act) related to intermediaries in the insurance sector. The article aims to analyse and compare the position of the Act in Fiji with that in the United Kingdom and Australia. The comparative analysis reveals shortfalls in the Fijian legislation and paves the way for legislative reforms in the 1998 Act.

Insurance, insurance broker, consumer protection, Fiji, UK, Australia
Article: Is the Symmetrical Classification Method EU Proof?
Authors: Stevens Ton , van Hulten Mart
Published: February 2023

One way to solve classification conflicts involving hybrid entities is for states to apply a so-called symmetrical classification method, whereby a state adopts for its domestic tax purposes the tax classification applied to an entity by another state. The outcome of applying such a method can be that a state classifies foreign entities differently from domestic entities, raising potential issues from an EU law perspective when EU Member States are involved. For instance, in case a cross-border situation leads to more burdensome taxation compared to the domestic situation, a violation of the EU fundamental freedoms can be present, whereas if the classification leads to a lower tax burden for certain enterprises, a violation of EU State aid rules can be the result.

In this article, we assess the conformity with primary EU law of tax classification methods, and especially of the symmetrical classification method. It is concluded that the risk of incompatibility with the EU fundamental freedoms and EU State aid rules should typically be limited when EU Member States align their tax classification rules with those of other states to alleviate risks of double (non-)taxation. Risks can increase, however, for instance if nationality is used as a distinguishing criterion, or where under- or overkill occurs.

Taxation, Hybrid Entities, Mismatches, Classification, Symmetrical Method, EU Law, Fundamental Freedoms, State Aid
Article: Analysis of the (In)compatibility of Digital Services Taxes With State Aid Rules
Authors: Carro Pitarch María
Published: February 2023

After the recent agreements at a global level, some Member States of the European Union have paused their plans for Digital Services Taxes. However, others have decided to move forward with them as the global political agreement reached, while encouraging, has not been implemented yet. Therefore, it is still relevant to understand the nature of such taxes and, more importantly in the context of the EU, their possible (in)compatibility with state aid rules.

The purpose of this article is to shed light into these measures in a manner that encompasses all possible taxes. To establish the possible incompatibility of the taxes, an analysis is made passing through all the conditions for a measure to be considered as state aid and giving particular importance to the notion of selective advantage, which will be the determining factor if the Court of Justice of the European Union (CJEU) ever must pronounce itself on this matter.

Digital Services Taxes, State aid, Fiscal State aid, Selective Advantage, European Union, European Commission, Court of Justice of the European Union, Unilateral measures, OECD
Forum: Repayment of Capital: A Real Evergreen Under German and EU Tax Law
Authors: Haase Florian
Published: February 2023

The discussion about the tax consequences of a repayment of capital contributions made by corporations has been going on for years in Germany. Today, the issue has been defused, but uncertainties remain for non-EU corporations that make payments to their German shareholders.
Article: The EU VAT Rate Reform 2022 from an Environmental Policy Perspective
Authors: Geringer Stefanie
Published: February 2023

In addition to introducing fundamental changes to the structures of the European Union (EU) value added tax (VAT) rate regime, the EU VAT rate reform 2022 was aimed at aligning the EU VAT rate system with other EU policies, such as the European Green Deal. The environment-related measures are accordingly meant to incentivize eco-friendly supplies and, conversely, discourage environmentally harmful consumption patterns. Therefore, the EU lawmakers introduced options to apply zero, super reduced and/or reduced VAT rates, and a mandatory phasing-out of preferential VAT treatment respectively. Based on the empirical evidence from earlier VAT rate reforms, the author argues in favour of a differentiated assessment: While the effective VAT increases on the supply of certain environmentally harmful goods should send the intended price signal, the effectiveness and efficiency of VAT reductions as a means of promoting green consumption is highly questionable. In order to achieve the latter objective, public investments, direct financial aid, regulatory and targeted tax-related measures are identified as more appropriate measures.

VAT, VAT rates, VAT decreases, VAT reductions, VAT increases, incidence, European Green Deal, environmental policy, VAT policy
Article: The EU UK TCA’s Institutional Framework and Parliamentary Democracy
Authors: Weiß Wolfgang
Published: February 2023

The TCA (EU-UK Trade and Copperation Agreement) establishes a very comprehensive institutional framework with Partnership Council and diverse Committees having partly substantial decision-making powers for the development of the TCA. These considerable public functions prompt legitimacy concerns as to their democratic control, which this article explores in detail. It will be shown that the exercise of public powers by TCA treaty bodies meets with a sobering legal situation regarding democratic control mechanisms over treaty body decision-making at different levels. Thus, from a constitutional perspective, the legal and legitimate transfer of powers requires additional safeguards as to their democratic legitimacy. Solutions for better control of treaty body decisions by parliaments must be developed at several levels simultaneously.

EU association agreements, EU trade agreements, treaty bodies, decision-making, democracy, accountability, Trade and Cooperation Agreement
Article: EU-Israel Relations: Netanyahu’s Legacy
Authors: Harpaz Guy
Published: February 2023

It is common to criticize the State of Israel for its lack of strategy. This is true with respect to its foreign relations, and with specific reference to her relations with the EU. This criticism was reinforced during the five terms of Benjamin Netanyahu’s premiership (1996–1999 and 2009–2021). Commentators expressed strong criticism of his leadership, blaming him for shaping and implementing Israel’s foreign relations in a non-strategic, incoherent, and inconsistent manner. This article provides an alternative perspective, arguing that during his five terms Netanyahu and his governments adopted and pursued a calculated and coherent policy towards the EU, which was aimed at mitigating EU intervention in the Israeli-Palestinian conflict and at dismissing any manifestation of EU political criticism towards Israel. The article analyses his policy towards the EU and the main instruments adopted in order to promote it, through the prism of scholarship pertaining to speech-acts and Euroscepticism.

Foreign relations, Speech-acts, Euroscepticism, EU-Israel relations, Benjamin Netanyahu
Risk Retention in Securitisation and Empty Creditors: When Financial Regulation (Positively) Spills Over Corporate Governance
Authors: D. Martino Edoardo , Chouliara Evgenia
Published: February 2023

The risk retention rule was introduced in the US and the EU as a mechanism to curb the originate-to-distribute model, associated with securitisations and the financial crisis of 2008. This article argues that besides its original financial stability rationale, the rule has positive spillovers on debt governance and specifically on the incentives to monitor, the design of covenants and the lender’s stance during renegotiation and bankruptcy (the ‘empty creditor’ problem). Risk retention in true sale securitisations makes the strongest case for debt governance, although the existence of various options of retention appears to be associated with varying incentives. For cases where monitoring is performed by a party different than the originator, the introduction of retention by the servicer is a promising although partial solution. The mechanism and effects of risk retention on synthetic securitisations remain ambivalent, given the perverse incentives associated with over-insurance (negative economic ownership). However, the upcoming restriction of double hedging for synthetic STS transactions is a positive development.

Law & Finance, Financial Regulation, Debt Governance, Securitisation, Risk Retention
The WTO’s Dispute Settlement System: Pathways for Reform
Authors: Singh Bhatia Ujal
Published: February 2023

From being widely regarded as a template for other international dispute adjudication mechanisms, the Dispute Settlement System (DSS) of the WTO is now going through an existential crisis, specifically, though not exclusively, due to the deadlock on the Appellate Body of the WTO. The United States continues to block a decision to fill the vacancies in the Appellate Body and there is little traction on the issue of DSS reform. Against this background, the author seeks to highlight the problems with the legislative branch of the WTO. The article argues that a reform of the DSS would only be sustainable if substantive issues in WTO law are addressed. In this connection, the article discusses specific aspects concerning trade remedy disputes which constitute the bulk of the disputes brought before the DSS.

DSS, trilateral statement, subsidies, trade remedies, Walker Principles, MPIA, RTA, anti-dumping, substantive changes, zeroing, non-discrimination.
Sanctions or No Sanctions: Enforcing Labour Provisions in Free Trade Agreements
Authors: Pradeep Shiny , A Achyuth
Published: February 2023

The inclusion of labour provisions in trade agreements which commenced with the North American Free Trade Agreement (NAFTA) in the 1990s and other developed countries such as Canada and the EU saw the reaffirmation and implementation of commitments undertaken as part of the International Labour Organization (ILO) Conventions that these countries have ratified – with specific emphasis on respecting, promoting and realizing the core labour standards.

While the general commitments and the nature of labour standards included in different agreements are largely similar, the approaches to enforce these standards under various agreements have differed widely. While the major developed economies (US, Canada and the EU) all include substantive labour provisions in their trade agreements as a standard practice now, their approaches to enforcement of these provisions are strikingly different (with US-Canada approach largely similar). These two contrasting approaches are – (1) that entails a possibility of monetary assessment, countermeasures or suspension of preferential benefits (sanctions based) and (2) that is based exclusively on recommendations and directions by a Panel of Experts as part of the dispute resolution process without any possibility of economic assessment (non-sanctions-based). This article provides an overview of these two main approaches towards enforcement of labour provisions in trade agreements.

In light of the recent emphasis placed on including stronger enforcement mechanisms within the Free Trade Agreements (FTAs’) on sustainability, specifically in the EU this article examines the two approaches and highlights the approach which would be better suited for enforcing labour standards.

Labour Standards, occupational safety and health, TSD, Dispute Settlement, Enforcement, NAFTA, NAALC, USMCA, Labour Provisions in FTAs’, Rapid Response Labour Mechanism, ILO Conventions, EU-Korea Labour Dispute, countermeasures, monetary assessment, suspension of benefits.
The EU Common Regional Market Proposals for the Western Balkans
Authors: Hoxhaj Andi
Published: February 2023

The EU and the Western Balkans in 2020 launched a regional economic integration initiative entitled ‘The Western Balkans Common Regional Market’, aimed at economically integrating the Western Balkans based on the EU Single Market rules by 2025. The economic integration initiative has been met with challenges, and this contribution provides an assessment of EU-led initiatives to promote economic integration within the Western Balkans between 2014 and 2021, analysing some of the challenges to ensuring that the Western Balkans Common Regional Market is operational by 2025. The contribution conceptualises the mode of governance approach used by the EU in engaging with the Western Balkans since 2014 and suggests that it is largely based on soft law. The contribution finds that the action plan for establishing a regional common market is flawed, as it has not taken on board the high level of corruption and the lack of rule of law in the Western Balkans. The contribution provides new insights into the nature of corruption taking place in the Western Balkans and argues that corruption and the lack of the rule of law could be a major barrier for the proper function of the regional common market.

Western Balkans, Berlin Process, Common Market, Open Balkan, Corruption, Rule of Law, Economic Integration, European Neighbourhood and Enlargement Policy
Procedural Customization & the Limits of Internal Market Law: The ECJ Conducting the Judicial Dialogue
Authors: Michaux Lennard
Published: February 2023

Analyses on the limits of EU internal market law mainly focus on substantive evolutions regarding the underlying concepts. However, once the European Court of Justice (ECJ) has clarified the scope of the free movement principles, the ball is then passed to the national judiciary. In the future application of these boundaries, the judicial dialogue remains crucial to ensure an effective and correct implementation of EU law. This interaction is based on a set of procedural guidelines. Whereas such rules might appear as fixed circumstances, this article will demonstrate how the ECJ – through different dynamics – ensures the correct interaction between substantive and procedural evolutions. This ‘procedural customization’ will be uncovered regarding two central limits of EU internal market law: de minimis thresholds, and the purely internal situation doctrine.

internal market law, field of application, limits, de minimis, purely internal situation, preliminary references, European Court of Justice, procedural customization
Revisiting the Principle of Territoriality in Preferential Rules of Origin: Are Territoriality Requirements Obsolete?
Authors: Dinh Khuong-Duy
Published: February 2023

The article revisits a cornerstone in preferential rules of origin (ROO) – the principle of territoriality. In essence, the principle requires manufacturing processes for the purpose of acquiring originating status to be carried out without interruption in the territory of one or several contracting parties to a preferential trade agreement (PTA). Territoriality requirements are found to be at odds with recent developments in global trade and production practice, particularly the emergence of global value chains (GVCs) since they hinder the fragmentation of production. Moreover, the requirement of uninterrupted production in one single country also contravenes the objective of liberalizing preferential ROO through the introduction of full cumulation because the notion of counting all working and processing carried out in various eligible countries would prove impossible. In addition, the principle of territoriality may affect the precise determination of origin because it fails to accord equal treatment to conventional and unconventional inputs for production. For trade-facilitating origin regimes to be effective, territoriality requirements need to be revisited and relaxed.

rules of origin, territoriality, global value chains, cumulation, PTA, servicization
Policy Note: Tax Transparency Is Here to Stay: An Analysis of the Public CbCR Directive
Authors: Netjes Willemien , Freyer Dominik
Published: February 2023

On 21 December 2021, the ‘Public CbCR Directive’ entered into force. According to this new directive, companies within its scope will have to publish a public country-by-country report including income tax information for each European Union Member State where the company has a presence. Whereas most companies in scope already prepared such a report, until now this was shared only with tax authorities for the purpose of enabling a high-level tax risk assessment. On the contrary, the new directive requires companies to publish the tax information on their website in order to be shared with investors, civil society and the general public.

Ahead of this directive however, it can be witnessed that an increasing number of companies is already publishing tax information on a voluntary basis, despite the fact that publishing such information can lead to greater scrutiny and can potentially harm a company´s reputation. This contribution is a formal discourse of how the Public CbCR Directive initiative is a logical consequence of years of corporate tax transparency discussions and how it fits into broader global environmental, social, and governance (ESG) trends.

Corporate tax, tax transparency, ESG, Directive (EU) 2021/2101, Public CbCR, country-by-country, transfer pricing, CbCR, tax avoidance, transparency.
Article: Designing Domestic Minimum Taxes in Response to the Global Minimum Tax
Authors: Noked Noam
Published: February 2023

Countries may soon adopt domestic minimum taxes in response to the global minimum tax under the Global Anti-Base Erosion (GloBE) regime. These taxes, which will have priority over the global minimum tax under GloBE, could become the primary measure of ensuring that multinational enterprises (MNEs) pay a minimum level of tax. Despite their expected importance, the GloBE Model Rules and Commentary provide little guidance on several important design and policy issues concerning domestic minimum taxes. This article analyses the relevant rules in the Model Rules and the guidance in the Commentary. It also explores several questions that the OECD and the GloBE Implementation Framework should consider regarding the design of domestic minimum taxes and related issues such as collateral benefits.

Domestic Minimum Tax, Global Minimum Tax, GloBE, Pillar Two, QDMTT
Article: Some EU and Tax Treaty Law Considerations on the Draft EU Directive on Global Minimum Taxation for Multinationals in the Union
Authors: De Broe Luc
Published: February 2023

In this article the author examines whether the draft EU Directive on Global Minimum Taxation for Multinationals complies with primary Union and whether the GloBE Model rules comply with the commitments undertaken by jurisdictions under their bilateral tax treaties that follow the OECD Model. Suggestions are also made on how the prevention and resolution of disputes under the Globe Model rules can be improved.

Global Minimum Taxation for Multinationals, GloBE Model Rules, draft EU Directive on Global Minimum Taxation for Multinationals, Compliance with primary Union law, Compliance with the OECD Model Tax Convention, Dispute Prevention and Resolution.
Article: Uncertainties Hold Back Achievement of OECD Pillar II Goals
Authors: Tomassini Antonio , De Rosa Marica
Published: February 2023

The Organization for Economic Cooperation and Development (OECD) Pillar 2 that was designed to levy a minimum tax on multinationals in all of the countries in which they operate still has many areas of uncertainty. These include issues from the more general uncertainties concerning the politics, including the apparent desire not to adopt a multilateral convention for its implementation to the technical ones that revolve around the complexity of the rules for calculating the effective tax rate (ETR) (which also increases compliance costs), with the risk of jeopardizing the Pillar 2 project’s objectives of simplicity and uniformity. Moreover, the Biden Administration’s unequivocal support for Pillar 2 has not translated into action in the US Congress, and any administrative steps the United States intending to undertake the implementation of Pillar 2 (in lieu of action in Congress) are also not evidenced.

Pillar, Base erosion, Treaty, Multilateral convention, Effective tax Rate, Covered taxes, CFC, GILTI, BEAT, Minimum tax, anti-avoidance, Inclusive Framework, aggressive tax planning, GloBE, Substance carve-out, Incentives, Top-Up-Tax, UTPR, STTR
Analysis of Maximum Capacity Calculation of Kota Station Traction Substations to Maximize MRT Jakarta Phase 2 Train Operations
Authors: Samodrawati Dian , Rahman Saddam Abdur
Published: February 2023

MRT Jakarta is one of the providers of rail transportation services in Jakarta, which is an absolute solution to the problem of congestion in Jakarta because mass transportation can transport people in large quantities in one trip so that by calculating the electrical power capacity to supply electricity to the MRT Jakarta train it is very important with the aim of predicting the pattern of train operation. This test includes calculating the use of traction substations with headway, namely 10, 7, 5, 3, and 1 minute, then the power usage of the train according to data from technical specifications and also required data on filling distances for Kota Station Traction Substations in Phase 2 construction documents, then an analysis is carried out for the ability of the traction substation that supplies train operators in Phase 2. After calculating and analyzing, concluded that under normal conditions the Kota Traction Substation can operate continuously with a headway operating pattern of 10, 7, 5, and 3 minutes, then in disturbance conditions, 1 TSS Off the Kota Traction Substation can operate continuously with an operating pattern. headway 10, 7, and 5 minutes, then in disturbance condition 2 TSS Off.
Nuevos indicadores de integración de las cadenas de valor globales en el empleo y la economía andaluza
Authors: Rueda-Cantuche José Manuel , Valderas-Jaramillo Juan Manuel
Published: February 2023

Este trabajo propone dos nuevos indicadores para monitorizar la integración de Andalucía en las cadenas de valor globales basadas en la metodología de la OCDE: las tablas input-output multipaís de Eurostat (FIGARO) y las tablas input-output de Andalucía publicadas por el IECA. Los resultados indican claramente que, tanto en términos de empleo como de valor añadido incorporado en las exportaciones andaluzas, es el comercio con los países de la Unión Europea el que más beneficia a la región andaluza, a excepción del comercio con el resto de España, Grecia y Malta. Las exportaciones de I+D y de productos agrarios son las que mayor proporción de valor añadido retienen en Andalucía, siendo los productos energéticos los que menos.
How a Long Call Option can be Long Gamma, Long Theta and Short Theta
Authors: Wystup Uwe
Published: February 2023

All at the same time. No kidding.
Volume and Volatility Spillovers Between Crypto Exchanges
Authors: Alexander Carol
Published: February 2023

With increasing institutional adoption of crypto assets and derivatives positions Carol Alexander, Andreas Kaeck, and Daniel Heck examine the need for in-depth understanding of the microstructure in these fragmented markets.
Alice Through The Crypto Glass
Part 3 � The Empire Strikes Back: Central Bank Digital Currencies (CBDCs)
Authors: Das Satyajit
Published: February 2023

All indications are that the introduction of CBDCs is probable. Could this completely undermine the crypto project?
Catch Up
Authors: Andreasen Jesper
Published: February 2023

We consider finite difference implementation of local volatility models when the underlying has a non-trivial drift. For this case, we develop a finite difference scheme that guarantees positive transition probabilities and also handle the case where the input option prices are not fully arbitrage consistent. We include C++ code for our finite difference solver.
A Taste of QuantLib
Authors: Ballabio Luigi
Published: February 2023

What is it and what can it do for you?
Fixed Income and Debt Instruments: Annuities, Bonds, Cashflows and Mortgages
Authors: Wolfram -
Published: February 2023

This is the first in a sequence of articles on finance using the Wolfram language. While this essay covers fixed-income instruments, future essays will cover financial derivatives, time series analysis, machine learning in finance, financial visualization and data services.
ANALISIS ATRIBUT KUALITAS PELAYANAN PASIEN DI PUSKESMAS HARAPAN RAYA
Authors: Hasan Rizka , Zaky Abdul
Published: February 2023

Pelayanan kesehatan merupakan salah satu pelayanan yang sangat penting bagi masyarakat karena kesehatan merupakan suatu investasi yang sangat penting dalam mendukung pembangunan ekonomi serta memiliki sebuah peran dalam penanggulangan pendudukan. Akan tetapi, Pelayanan kesehatan yang diberikan pemerintah terkesan terlalu terbelit-belit, membutuhkan waktu yang lama sehingga pelayanan kesehatan yang diberikan cenderung belum maksimal. Berdasarkan latar belakang masalah di atas penulis tertarik untuk melakukan penelitian tentang Kualitas Pelayanan Kesehatan di Puskesmas Harapan Raya. Penelitian ini bertujuan untuk mengintegrasikan pengukuran kepuasan pelanggan dengan menggunakan Kano, model untuk mengidentifikasi prioritas yang tepat bagi perbaikan kinerja atribut yang bersangkutan. Selain itu penilitian ini juga berguna untuk memperbaiki kinerja atribut yang termasuk kategori kelemahan. Metode penelitian yang digunakan adalah pendekatan kuantitatif metode model kano. Teknik pengumpulan data dengan melakukan penyebaran kuesioner. Hasil penelitian ini menganalisis kualitas pelayanan puskesmas di Harapan Raya berdasarkan dimensi-dimensi Tangibles, Reliability, Responsiveness, Assurance, dan Emphaty. Atribut pelayanan yang perlu untuk terus ditingkatkan adalah Faktor-faktor yang termasuk kedalam kategori Must-be attributes (basic needs).Berdasarkan hasil penelitian maka didapat kan atribut yang termasuk pada kategori must be attribute yaitu dengan kode atribut x5, x12, x8, x13, x14,x18, x19, x21, x23, x24.
Governança educacional em um dos epicentros da pandemia
Authors: Ferreira da Silva Camila , Cavalcante Aragão Roberth , Oliveira da Silva Caroline , Feitoza dos Santos Miriane
Published: February 2023

O cenário pandêmico é tomado à análise neste artigo com foco no campo educacional e nas transformações e desafios enfrentados pelas escolas de Educação Básica. Com o objetivo de analisar as tensões pendulares entre suspensão e retorno das aulas presenciais no estado do Amazonas nos primeiros meses da pandemia de Covid-19, o artigo retraça a governança educacional no primeiro semestre de 2020. A partir da Sociologia da Ação Pública, demonstramos: as principais consequências da pandemia sobre a educação; a complexa teia de governança educacional em tempos de pandemia; e as lutas por hegemonia a partir dos movimentos entre suspensão e retorno presencial das aulas nas escolas do Amazonas.
Um estudo da arte sobre trajetória escolar e a prática pedagógica
Authors: Da Silva Ribeiro Leni , Xavier da Silva Mattos Hellen Cristina
Published: February 2023

O presente artigo propõe contribuições para a importância de considerar  a relação da trajetória escolar com a prática docente, baseada na perspectiva teórica da Relação com o Saber. Consideramos que os estudos de trajetórias nos permitem considerar os elementos sociais que compõem os sujeitos e que influenciam no seu desempenho na escola. O nosso objetivo geral, portanto, é compreender os estudos sobre a trajetória escolar e as suas contribuições para a prática docente. Para isso, realizamos um estudo da arte com as pesquisas na área “trajetória escolar”, a fim de caracterizar e identificar as suas contribuições para a prática docente. A pesquisa foi desenvolvida a partir dos resumos de artigos publicados em periódicos científicos, os quais foram quantificados e identificados para realizar o mapeamento da área de estudo. Como resultados, verificamos que poucos estudos dessa área temática fazem uma relação direta com as práticas pedagógicas. Os artigos que nos ajudaram a ter essa compreensão se referem aos desdobramentos de uma relação de mão-dupla: a trajetória produz efeitos na escola ao mesmo tempo que essa instituição impacta os percursos dos estudantes. Consideramos que os estudos de trajetórias escolares indicam como o contexto social influencia o processo de aprendizagem, pois os alunos são sujeitos que estão tendo relações com o saber o tempo todo, com as outras pessoas ao seu redor e com o mundo. Assim, o professor deve sempre lembrar que seus alunos são sujeitos que têm histórias e que a abordagem de ensino terá maior significado se considerar os percursos que os discentes estão trilhando.
O discurso da performatividade e a formação continuada na Rede Municipal de Ensino de São Paulo
Authors: Sousa Mauricio
Published: February 2023

O discurso da performatividade é caracterizado pelo uso dos dados dos exames externos que influenciam as políticas educacionais brasileiras desde os anos 2000. Neste texto, é analisado como esse discurso pauta a política de formação continuada oferecida pela Secretaria Municipal de Educação de São Paulo (SMESP) no período de 2005 a 2017. Por meio da análise do discurso de documentos produzidos por essa secretaria, observou-se que o foco da formação continuada é a melhoria no desempenho e das metas de indicadores externos. Concomitantemente à análise documental, realizou-se o levantamento do desempenho dos estudantes dessa rede, na Prova Brasil, durante esse período. Concluiu-se que não existe uma relação direta entre a formação continuada oferecida pela SMESP e a melhoria (ou não) no desempenho dos estudantes; porém, evidencia-se que essa formação reproduz o discurso da performatividade em oposição à valorização do profissional reflexivo, dos contextos escolares e da formação humana.