bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Hypocritical Stance by the OECD, Representing the Developed Nations - Inappropriate Pressure on Less Developed Nations to Adopt Compliant Tax Regimes
Authors: Dr Angelo Venardos 
Published: June 2021

Central to the question of legitimacy in the difficult issues of international taxation and confidentiality is the comity principle, which is an extension of the principle of territorial sovereignty. The real concern of onshore countries such as Australia in relation to offshore activity is often actual financial loss, rather than high or moral principles. The argument thus follows that, in response to the international pressures exerted through directives and sanctions of supranational bodies such as the OECD, all things being equal, offshore states have a similar right to safeguard their economic and political interest by upholding them.
ATO’s Determination on CGT Cost Base Inclusion for Interest Expenditure Denied Deductibility under Split Loans because Part IVA is Flawed and Misleading
Authors: Boccabella Dale 
Published: June 2021

The Full High Court in FCT v Hart (2004) 55 ATR 712 found that further interest and compound interest incurred under a split loan facility is not deductible under the general deduction provision, by operation of the general anti‐avoidance rule (GAAR)in Part IVA. But can the interest be included in the cost base of a CGT asset, namely, the investment property? In Taxation Determination TD 2005/33, the Australian Taxation Office (ATO) says no. The ATO claims that it would be inappropriate for the ATO to make a compensating adjustment under s 177F(3) to include the interest denied deductibility because of the GAAR in the cost base of the investment property. This article argues there are many shortcomings in the ATO’s technical analysis in TD 2005/33. The ATO’s approach is illogical, and much of the focus in TD 2005/33 is on the wrong question. The design of the GAAR is likely to provide an answer unpalatable to the ATO. The failure of the ATO to raise another relevant GAAR argument (ie, taxpayer obtained a tax benefit in the form of an inclusion in the cost base of the investment property) in Hart’s case does not assist the ATO. Further, the ATO’s extraordinary failure to refer to Taxation Ruling TR 98/22 in TD 2005/33 borders on deception. Taxation Ruling TR 98/22 ‐ a binding ruling ‐ states that certain interest (further interest, and arguably compound interest) denied deductibility under a split loan arrangement because of a GAAR determination is included in the cost base of the investment property. This is contrary to the position now asserted by the ATO in TD 2005/33. Is TD 2005/33 being used to ‘bludgeon’ affected taxpayers into accepting a position that has little merit under the tax law?
To What Extent do APAs Confer Greater Certainty With Respect to Transfer Pricing Issues?
Authors: Damon Dylan D 
Published: June 2021

Transfer Pricing Issues remain at the forefront of tax planning issues for multinational enterprises (MNEs). Whereas previously transfer pricing was seen as a means to procure a tax benefit, MNEs are increasingly adopting a more conservative attitude towards transfer prices issues. This has meant that MNEs are increasingly seeking to enter into advance pricing arrangements (APAs) with the relevant tax authorities to prospectively determine their tax liabilities. The author analyzes the benefits of APAs in this context, specifically how they confer greater certainty in respect to transfer pricing issues. It is argued that APAs are not suitable for all participants. Part of the reason is that tax authorities have been less than accommodating in allowing MNEs to access their APA programmes.
The Status of the Judicial Sham Doctrine in the United States
Authors: Postlewaite Philip F 
Published: June 2021

Throughout the early history of the United States income tax law, the courts eagerly scrutinized tax transactions to ensure that their substance comported with their form. The courts developed a common law ensuring that tax transactions were also in keeping with the purpose of the legislation. Recently, courts of the United States appear much more reluctant to intervene to impose purpose over form. Given the rise of textualism - giving a statute its ordinary meaning according to its text, as opposed to inquiring into non-textual sources such as the intent of the legislature - as the preferred mode for judicial interpretation of tax legislation, nothing more than compliance with the statutory language is required. Accordingly, another branch of government, the legislature, is increasingly intervening by statutory provisions to guard against tax avoidance.
An inherited wealth tax for Australia? The Henry Recommendation 25 for a bequests tax
Authors: Villios Sylvia 
Published: June 2021

The Henry Tax Review considered the introduction of a bequests tax - a tax that would be levied on the accumulated wealth of people at the time of their death as a possible reform to Australia’s tax system. The Henry Tax Review considers the introduction of this tax would be economically efficient, however puts it aside because of its controversial history.1 The article reviews the advantages and disadvantages of introducing a bequest tax in Australia. It draws upon Australia’s experience with Death and Gift Dutites, its current approach to taxing property, and the European experience with a Net Worth Tax.
On the eve of the global response to BEPS: Australia’s new transfer pricing rules
Authors: Dr. Michael Dirkis 
Published: June 2021

The Assistant Treasurer on 24 July 2013, in releasing the Australian Treasury’s Scoping Paper on Risks to the Sustainability of Australia’s Corporate Tax Base (‘Scoping Paper’) and the Government’s response to the Scoping Paper’s recommendations, noted that ‘[t]he release of the paper follows the significant efforts of the Government to strengthen Australia’s corporate tax system. This includes modernising Australia’s transfer pricing rules’. Modernisation of transfer pricing rules was identified as a domestic pressure point requiring unilateral action by States in the February 2013 OECD’s Addressing Base Erosion and Profit Shifting discussion paper (‘OECD BEPS Report’). This paper seeks to explore in detail the operation of Australia’s new transfer pricing rules before determining whether the ‘modernisation’ provides a solution to BEPS or whether the solution to BEPS lies in international cooperation.
Politics and tax reform: A comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom
Authors: Alley Clinton , Bentley Duncan , James Simon 
Published: June 2021

The introduction of a broad-based consumption tax in the form of a value added tax (VAT) in the United Kingdom (UK) and goods and services tax (GST) in New Zealand and Australia was politically challenging at the time. This article provides the rationale for their introduction and the process of that introduction in different political contexts. It discusses whether there are lessons that can be drawn as to the political indicators that may need to be present for implementation of significant tax reform, with particular reference to GST reform in Australia. When the history of this Parliament, this nation and this century is written, 30 June, 1999, will be recorded as a day of fundamental injustice - an injustice which is real, an injustice which is not simply conjured up by the fleeting rhetoric of politicians. It will be recorded as the day when the social compact that has governed this nation for the last 100 years was torn up. Former Australian Prime Minister Kevin Rudd, then in opposition, on the introduction of the GST.
Reform of the use of corporate tax losses: An appraisal of the options and a consideration of the next steps
Authors: Smailes Andrew 
Published: June 2021

The asymmetric treatment of corporate losses arguably creates impediments to risk taking, investment and innovation, which ultimately detracts from productivity growth. To deal with this situation, the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Bill 2013 received royal assent on 28 June 2013 and implemented a loss carry-back system based on prior recommendations of the Business Tax Working Group however this system has since been repealed. The Business Tax Working Group originally proposed four reform options by. With the loss carry-back now implemented and subsequently repealed, it is an appropriate time to cast an eye over these other options, whilst also considering the positives and negatives of the loss carry-back option. Such option was not intended to be the end of the matter but the first step to a reform of the use of corporate tax losses.
Retaining Our Best: Imposter Syndrome, Cultural Safety, Complex Lives and Indigenous Student Experiences of Law School
Authors: Schwartz Melanie 
Published: June 2021

UNSW Law Faculty has one of the most advanced offerings nationally for Indigenous law students, aimed both at providing pathways for entrance into legal studies, and academic and pastoral support throughout degree programs. In 2017, research was conducted into the experience of Indigenous students in the Faculty of Law, to evaluate what has been done well, what could be done better, and where the Faculty should look to next in growing its support for Indigenous law students. The research includes original primary research, in the form of a digital survey of present and past Indigenous law students, and two focus groups, one with current students and one with graduates. This paper will outline two of the issues that Indigenous students say are most challenging about attending law school. These are: the experience of imposter syndrome and the lack of institutional flexibility around the complex lives of many Indigenous law students. The research also discusses factors that are protective against discontinuation of studies, including fostering of cultural safety in the classroom and on campus, and attention to the needs of the whole students, including mental health and the needs of student parents. With the voices of the students firmly at the forefront, the paper includes recommendations for some priority areas in Indigenous student support in tertiary legal education.
Alert but not Alarmed: A Response to Parker’s Critique of Wellbeing Scholarship in Law
Authors: Carroll Claire 
Published: June 2021

This article explores the wellbeing of law students. In Australia, empirical research has consistently indicated that law students experience elevated levels of psychological distress. Christine Parker has critiqued wellbeing scholarship, questioning empirical research methodologies, reporting style and data analysis. She contends that wellbeing scholars are facilitating a ‘moral panic’. Her concern is that wellbeing is being individualised to the extent that important social, political and economic problems are being ignored. Consequently, she proposes that traditional legal ethics discourse, and the concept of ‘sociological imagination’, offer potential as universal wellbeing interventions. This article contends that Parker has misinterpreted the position of wellbeing scholars. It argues that wellbeing scholars operate according to a more complex conceptual framework than she suggests. It proposes that Parker’s exploration of the empirical evidence is incomplete, and that her criticism of the research methodologies is unjustified. It suggests that theories regarding the cause of law student psychological distress are most potent when regarded as additive. It proposes that both wellbeing scholars and legal ethics scholars should explicitly promote a conception of a lawyer who is both psychologically healthy and supported by a community directed towards a meaningful public purpose.
Use of E-exams in High Stakes Law School Examinations: Student and Staff Reactions
Authors: Steel Alex , Moses Lyria Bennett , Laurens Julian , Brady Charlotte 
Published: June 2021

Australian law schools have just begun to move towards e-exams. There are a number of drivers encouraging Australian universities to introduce e-exams, including economic pressures, a desire to reduce administrative burdens, and changes to workplaces. Logistically, e-exams may assist with paper distribution, script legibility and shorter marking times. Pedagogical arguments in favour of e-exams rely on the fact that students already use technology daily and complete the bulk of their university work on computers. In this context, handwriting an exam has been described as an ‘anachronism’. More specifically, traditional handwriting of examinations in contemporary contexts is seen as a ‘misalignment of assessment practice to the learning environment’. Such misalignment can result in diminished learning outcomes. However, there is little literature addressing the adoption of e-exams for formal high stakes summative exams. Much of the research to date has focused on small scale, informal low stakes tests in non-law disciplines. Within Australia, whether e-exams are appropriate or effective has been the subject of a number of reported trials, but none have specifically reported on law students. In 2016 UNSW Law sought to rectify this and undertook such a trial. This article provides empirical insight into the process and student perceptions for a high stakes summative e-exam. It analyses students’ attitudes and concerns prior to the introduction of the e-exam platform, as well as after they had completed the exam. We also provide insights into the important procedural aspects associated with high stakes exams and staff responses to the process, issues not previously reported on.
Aspek Hukum Penolakan Protokol Kesehatan di Era Pandemi COVID-19
Authors: Maikel Mahesa Paranadipa 
Published: June 2021

Abstrak
Persetujuan tindakan kedokteran/medis (informed consent) dapat dikatakan sebagai bentuk komunikasi antar dokter dan pasien atau keluarga pasien. Selain informed consent, dikenal juga surat pernyataan pasien yang lain yaitu “Penolakan Tindakan Kedokteran” atau “Informed Refusal”. Dalam situasi pandemi COVID-19 sering terjadi penolakan dari pasien maupun keluarga terhadap prosedur di fasilitas kesehatan. Pasal 56 Undang-Undang Nomor 36 tahun 2009 tentang Kesehatan disebutkan seseorang tidak berhak menerima atau menolak sebagian atau seluruh tindakan pertolongan yang akan diberikan kepadanya bagi penderita penyakit yang penyakitnya dapat secara cepat menular ke dalam masyarakat yang lebih luas. Penolakan protokol kesehatan dalam situasi pandemi dapat berpotensi dijatuhi sanksi pidana di beberapa undang-undang dan KUHP.

Kata kunci : hukum, penolakan tindakan kedokteran, wabah
Outpatient prescribing and prophylactic antibiotic use for recurrent urinary tract infections in British Columbia, Canada
Authors: Saatchi Ariana , Yoo Ji Won , Marra Fawziah 
Published: June 2021

Introduction: Urinary tract infections (UTI) are one of the most common infections, have frequent recurrences, and may debilitate quality of life. UTI is considered recurrent if there are three individual cases of UTI within 12 months. The objective of this study was to set a baseline for recurrent urinary tract infections (rUTI) in women, and rUTI-associated antibiotic prescribing in the presence of antimicrobial stewardship efforts.
Methods: Data for rUTI in women were organized through a provincial prescription database, physician billing system, and a consolidation file to combine antibiotic prescribing, diagnoses and patient demographics. Rates of rUTI cases and prescriptions were examined, and trends of antibiotics were separated by major anatomical therapeutic chemical classes.
Results: A total of 2 234 903 rUTI-associated prescriptions were dispensed for 674 785 rUTI cases from 2008–2018; 2 205 703 prescriptions were for treatment and 29 310 prescriptions were for prophylaxis of rUTI. The prevalence of rUTI cases declined by 59%, while overall rUTI-associated antibiotic prescribing decreased by 73%. The greatest decrease was seen in quinolones (87%), while nitrofurantoin became the most common rUTI-antibiotic dispensed, accounting for 42% of prescriptions overall.
Conclusions: Implementation of numerous antimicrobial stewardship efforts may have contributed to the decrease in antibiotic prescribing, particularly for quinolones. In line with local antibiograms and guidelines, nitrofurantoin is the most used antibiotic for rUTI by far, distinctly preferred over other antibiotics secondary to the lack of E. coli resistance.
Biopsychosocial predictors of suicide risk in patients with interstitial cystitis/bladder pain syndrome
Authors: Tripp Dean A. , Dueck Joel , Holden Ronald R. , Moreau Julia , Doiron R. Christopher , Nickel J. Curtis 
Published: June 2021

Introduction: The impact of interstitial cystitis/bladder pain syndrome (IC/BPS) is prevalent and severe. Studies examining the IC/BPS prevalence and predictors of suicide risk are limited by their lack of theoretically relevant suicide research variables. This research reports suicide risk prevalence its biopsychosocial predictors for a community IC/BPS sample.
Methods: Self-identified female patients suffering from IC/BPS (N=813; 18–80 years, M= 46.60, standard deviation [SD] 14.10) recruited from online IC/BPS support groups completed measures of demographic, pain, symptoms, and psychosocial variables. Descriptive statistics, correlations, and multivariable logistic regressions examined prevalence, variable associations, and suicide risk prediction.
Results: Suicide risk prevalence was 38.1%. Suicide risk was associated with greater odds for exposure to suicide, psychache, hopelessness, and perceived burdensomeness to others. Further, examining suicide risk by levels of pain showed that exposure to suicide and hopelessness were consistent suicide risk predictors across pain levels; psychache for lower levels of pain, perceived burdensomeness in moderate and severe pain levels, and depression in moderate levels of pain.
Conclusions: The high prevalence of suicide risk is alarming and signifies an imperative for recognizing this risk within the IC/BPS population. The identified psychosocial risk factors may be used in refining screening and treatment and in directing future IC/BPS research.
A SHORT NOTE ON TWO INEQUALITIES FOR SINE POLYNOMIALS
Authors: ALZER HORST 
Published: June 2021

We present elementary proofs for
\[\sum_{\nu=1}^n(n+1-\nu)\sin(\nu x)>0\]

due to Lukács, and for
\[\sum_{\nu=1}^n\sin(\nu x)+\frac{1}{2}\sin((n+1)x) \quad\quad (*) \]

due to Fejér. Both inequalities are valid for $x \in (0, \pi )$ and $n = 1, 2, \cdots$. Furthermore we determine all cases of equality in (*).
Participatory Contingency Plan to Covid 19 Adaptation of Merapi Volcano Eruption - Indonesia
Authors: Teguh Paripurno Eko 
Published: June 2021

The contingency plan was carried out for the seven highest villages in Sleman Regency, Yogyakarta Special Region, as areas prone to eruption of Merapi Volcano. This contingency plan was prepared based on a scenario with a volcanic eruption index of 3, in the form of the collapse of a lava dome of 5 million cubic meters. The collapse of the lava dome formed a hot cloud that moved 6–9 km towards the Gendol River, Opak River, Kuning River, Boyong River and Krasak River. The number of exposed residents is 18,880. The emergency situation period is estimated to be 30 days, from the time the status is increased to Alert. This contingency plan was prepared in a participatory and collaborative manner, under the coordination of the Sleman Regency Regional Disaster Management Agency (RDMA). This process includes: (1) Updating the village level contingency plan as materials for the district level. (2) Formation of a substance team from local government, universities and non-governmental organizations, and (3) Conducting a series of workshops for related organizations to compile documents and equate perceptions on the adaptation of contingency plans with the Covid 19 health protocol. The preparation of this document also involves the participation of children, in order to express their opinions and needs in implementing emergency management.
Spontaneous Regression of Atypical Fibroxanthoma of the Hand
Authors: Sbai Mohamed Ali , Bellila Senda , Maalla Riadh 
Published: June 2021

Atypical fibroxanthoma is a rare fibrohistiocytic tumour with intermediate malignancy that generally affects photoexposed areas of the elderly. The diagnosis is anatomopathological and the management is surgical.
We report the case of a spontaneous regression of an atypical fibroxanthoma of the hand. This phenomenon is a very rare situation related to a probable immunological response.
Automated blood pressure monitoring in normal pregnancy
Authors: Stella A. , Grella P.V. 
Published: July 2002

AbstractObjectives: The aims of this work were to establish automated blood pressure monitoring (ABPM) standards during the three trimesters of pregnancy and to analyze the chronobiological trend of blood pressure during gestation. Methods: A longitudinal study using 24‐h ABPM was performed on 192 healthy pregnant women, (aged 20–42 years, mean ± S.D. 28 ± 5) both nulliparas (n = 85) and multiparas (n = 107), and also on 26 pregnant women with chronic hypertension and 132 preeclamptic patients. The arterial pressure (AP) of the healthy women, at the start of the pregnancy, was < 140/90 mmHg, as measured by the standard mercury sphygmomanometer, and it remained so at subsequent check‐ups throughout the pregnancy and puerperium. AP was monitored using the Spacelabs 90207 (Nippon Collin, Takeda UA 751), beginning at 08:00 h. Results: The normal pregnancies demonstrated an AP circadian rhythm with daytime systolic (SAP) and diastolic (DAP) values about 8–9 mmHg (P < 0.01) higher than at night. In the normal pregnancies, the mean 24‐h AP values, like mean daytime and night‐time, SAP and DAP values, remained the same in the first two trimesters, while a slight but significant increase occurred in the third (P < 0.05). Conclusions: This study enabled a range of normal pressure values to be deduced for each hour of the day throughout the three trimesters of pregnancy. This may facilitate a more accurate evaluation of individual pressure readings in pregnant women so as to ensure a more reliable and timely diagnosis of hypertension.
Developing a network: the PMM process
Authors: Kamara A 
Published: July 2002

AbstractSince 1988, the Prevention of Maternal Mortality (PMM) Network has developed, implemented and evaluated projects that focus directly on prevention of maternal deaths. The Network, which consists of 11 multidisciplinary teams in West Africa and one at Columbia University, grew from discussions between the Carnegie Corporation of New York and researchers at Columbia School of Public Health. Its goals are: to strengthen capacities in developing countries; to provide program models for preventing maternal deaths; and to inform policymakers about the importance of maternal mortality. This paper describes the development and functioning of the Network. The initial steps included identifying interested partners in Africa and encouraging them to form multidisciplinary teams. Each African team received two grants: one to perform a needs assessment and then another to develop and implement projects based on the results. The Columbia team provided technical assistance in a variety of ways, including site visits, workshops and correspondence. Teams tested program models and reported findings both to local policymakers and in international fora. Collaboration with government and community leaders helped facilitate progress at all stages. At the PMM Network Results Conference in 1996, the teams decided to continue their work by forming the Regional PMM (RPMM) Network, an entirely African entity. © 1997 International Federation of Gynecology and Obstetrics