bluuebunny/crossref_metadata_2025_split huggingface dataset:
Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments
Authors: Dumiter Florin Cornel , Sabău Georgeta Valeria 
Published: November 2024

Abstract
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is to identify, evaluate, and assess the main pillars and features of this fiscal space. The research methodology is based both on theoretical analysis of double taxation and transfer pricing issues, but also on practical aspects of several specific case laws. The conclusions of the article highlight the further improvement and development of the arm’s length principle structure, improving double taxation multilateral conventions, recalibrating the mutual agreement procedure, and strengthening the tax authorities’ international cooperation techniques and tactics.
Discrimination Based on Political or Other Opinions: Impact on the Labor Rights of Probationary Employees and Interns
Authors: Takashvili Simoni 
Published: November 2024

Abstract
The probation (trial) period employment contract and the internship are characterized by certain specificity in Georgian law. The issue of protecting the labor rights of probationary employees and interns, especially the termination of the contract, is even more specific. Moreover, the issue of political or other views, as one of the types of freedom of expression and the form of discrimination is interesting in the internship and trial period labor relationship. Based on the specificity of the Georgian case law, due to the simple termination of the probation period (trial period) employment contract, it is possible that the employer may abuse his right and thus violate the rights of the employee and/or intern. The following article mainly focuses on the research of these issues. The article also analyses the recent approaches of the Georgian courts’ practice and several cases of the International Court of Justice, which are the most well-known and often cited cases in foreign legal literature.
From International Mandate to National Legislation: Pakistan’s Response to Erga Omnes Obligations on Child Sexual Abuse
Authors: Ali Muhammad Imran 
Published: November 2024

Abstract
This article critically assesses Pakistan’s compliance with erga omnes obligations under the Convention on the Rights of the Child (CRC) concerning sexual abuse of children. It discusses the discrepancies between the international and national levels of legal provision and scrutinizes Pakistani measures to safeguard children against sexual exploitation from the perspective of the CRC. However, there are shortcomings in implementing such laws and, therefore, such protections are not effectively implemented. In the current article, some of the major fields of Pakistan’s legislation that do not conform to international standards are described, and the importance of legal reforms is stressed. Pakistan can better work to eradicate child sexual abuse and meet the requirements of the CRC through the synchronization of national laws with international norms and standards.
Role of Th1/Th2 imbalance mediated by T cell glycolytic rate-limiting enzymes hexokinase 2, phosphofructokinase-1, and pyruvate kinase M2 in oral lichen planus
Authors: Yao Min , Li Lijuan , Xiao Lingling , Zhuang Yunxia , Sun Guangrong 
Published: November 2024

Abstract

Background
We aimed to explore the role of T helper cell 1 (Th1)/Th2 imbalance mediated by T cell glycolytic rate-limiting enzymes hexokinase 2 (HK2), phosphofructokinase-1 (PEK1) and pyruvate kinase M2 (PKM2) in oral lichen planus (OLP).

Methods
A total of 120 OLP patients treated in our hospital and 120 volunteers undergoing extraction of impacted teeth between January 2023 and January 2024 were recruited as study and control groups, respectively. The expressions of HK2, PEK1, PKM2, Th1 cytokine interferon-γ (IFN-γ) and Th2 cytokine interleukin-4 (IL-4) in the oral mucosa were measured. Analyses were conducted on the correlations of HK2, PEK1, and PKM2 with the Th1/Th2 cytokines IFN-γ and IL-4 as well as their diagnostic values for OLP.

Results
Higher expressions of HK2, PEK1 and PKM2, increased mRNA expression of IL-4 and a reduced mRNA expression of IFN-γ were detected in the oral mucosa of OLP patients with erosion, severe lymphocyte infiltration and severe liquefaction degeneration of basal cells (P<0.05). According to receiver operating characteristic curves, the diagnostic efficiency of the combination of T cell glycolytic rate-limiting enzymes (HK2, PEK1 and PKM2) with Th1/Th2 cytokines (IFN-γ and IL-4) was higher than that of any single indicator.

Conclusions
Increased expressions of T cell glycolytic rate-limiting enzymes HK2, PEK1 and PKM2 and obvious Th1/Th2 imbalance are found in the oral mucosa of OLP patients, being associated with the basic pathological changes.
Depopulation and Changes in Habitat Type in Rural Areas in Aragón (Spain)
Authors: Rodríguez Samuel Esteban , Zhaoyang Liu , Antón María Zúñiga 
Published: November 2024

Objective: The study aims to examine recent transformations in rural habitats undergoing depopulation in Aragón, Spain, between 2010 and 2018. It seeks to verify changes in habitat concentration patterns and identify the underlying factors.

Theoretical Framework: Drawing upon theories of rural exodus and demographic shifts, the research employs the Colas Index (Colas, 1945) to analyze habitat types—dispersed or concentrated. It recognizes the influence of agricultural changes, service provision challenges, and territorial dynamics on rural settlement patterns (Escolano and de la Riva, 2003; Nuninger et al., 2021).

Method: The investigation focuses on depopulated municipalities in Aragón, utilizing a comparative analysis of the Colas Index from 2010 to 2018. Administrative boundaries define the study's territorial units, enabling the quantification of habitat changes and an assessment of their direction. The analysis integrates demographic and settlement dynamics to understand habitat evolution.

Results and Discussion: Findings indicate varied habitat transformation processes across municipalities, confirming the heterogeneity of the rural landscape (Pinilla and Sáez, 2017). While transformations are not universal, they challenge the traditional link between depopulation and habitat concentration. The Colas Index proves valuable for characterizing habitat dispersion levels, yet its limitations in concentrated areas are acknowledged. Methodological constraints related to administrative boundaries and the complexity of rural-urban continua are also discussed.

Research Implications: This study contributes to a nuanced understanding of depopulation impacts on rural habitats, informing territorial planning and demographic policies. It underscores the need for tailored strategies that consider local habitat variability and the potential for revitalization efforts in select areas.

Originality/Value: By highlighting the diversity of habitat transitions amidst depopulation, the research offers fresh insights into rural settlement dynamics. Its value lies in demonstrating that depopulation no longer universally leads to habitat concentration, thus updating the scholarly discourse on rural transformation in Spain.
Partial Meanings that a Teacher Mobilizes for Learning Limits at the School Level
Authors: Bastias Daniela Andrea Araya , González Marcela Alejandra Soto , Acevedo Nicolás Andrés Sánchez , Urrea Yocelyn Elizabeth Parra , Fan Luis Roberto Pino 
Published: November 2024

Objective: The objective of this study is to analyze the partial meanings of the function limit object in a variable that a teacher mobilizes when teaching the Calculus unit at the school level.

Theoretical Framework: For the analysis of the partial meanings of the mathematical object, the epistemic configurations proposed by the OntoSemiotic Approach to Mathematical Cognition and Instruction (OSA) were used.

Method: The study is qualitative in nature and its methodological design is an instrumental-descriptive case study.. To carry out the analysis of the meanings mobilized by the teacher, a semi-structured interview, teaching material, field notes from class observation and the notes of two students of the course were used.

Results and Discussion: The results obtained revealed that the teacher preferentially mobilizes the last two epistemic configurations of the mathematical object and to a limited extent some primary objects of other configurations.

Research Implications: The research provides a reflection for the pedagogical practices of teachers regarding the epistemic richness of the mathematical object, mainly to Chilean teachers, who must teach said object promoting all its partial meanings according to the requirements of the Chilean school curriculum.

Originality/Value: The research lies in the importance of the pedagogical practices that teachers should consider when teaching said object, in particular, the mathematical richness of the partial meanings of the object.
To Hear or Not to Hear: Cognitive Load Theory and Learning
Authors: D'Souza Denize , Htwe Nay Chi , Lee Cameron 
Published: November 2024

ABSTRACT
Background: Cognitive load is the amount of information one’s working memory can process at any given time. Key components of cognitive load include germane load, intrinsic load, and extraneous load. Learning is hindered if overload occurs, thus reducing cognitive performance. This study addresses the impact of auditory stimulation on cognitive load through repeated recognition tasks.
Methods: Twenty-eight Queen’s University students were recruited and randomly allocated to control and experimental groups who completed the experiment with noise-cancelling headphones and with ambient noise, respectively. The experiment consisted of learning and testing phases. The learning phase involved memorizing a series of words. Subsequently, the testing phase required participants to recall words from the list. Each trial consisted of one learning and one testing phase, with three trials per participant. Cardiovascular measurements were taken prior to the experiment, at the beginning of each phase, and after each trial was completed.
Results: Primary outcomes demonstrated that the experimental group experienced greater percent changes in heart rate and rate pressure product, higher perceived mental effort, and greater within-group variation for heart rate compared to controls. Scores decreased as trials progressed. Secondary outcomes showed that the top 33% of participants were less susceptible to changes in heart rate and blood pressure. Overall, four heart rate or blood pressure responders were identified.
Conclusions: Exposure to 70 decibels of ambient noise contributes to cognitive load as noted by elevated cardiovascular measure and perceived mental effort. Results can inform educational platforms and hospital logistics.
World's First Full Eye Transplant
Authors: Arulvarathan Harini , Abossi Yasmine 
Published: November 2024

The transplant of a complete eyeball, with its blood supply and the critical optic nerve that connects it to the brain, has been seen as an impossible objective in the fight against blindness.1On May 28, 2023, surgeons at NYU Langone Health made history by performing the world's first complete human eye transplant.1 The patient, Aaron James, was a 46-year-old veteran from Arkansas who had lost most of his face and one eye in an accident involving high-voltage power lines.1 Upon learning of James' situation, face transplant specialists at NYU Langone Health proposed not just a partial face transplant but also a whole-eye transplant, a procedure that had never been performed before.2 More than 140 surgeons, nurses, and healthcare workers arrived at NYU Langone on the day of James' procedure and were divided into two teams, one removing the sections of James' face that would be replaced with donor tissue and the other removing the donor's face and eyeball.2 The ground-breaking procedure lasted 21 hours.2 Though James may not be able to see out of the transplanted eye, he is recovering well after the dual transplant.2 The donated eye appears to be in good health, revealing unparalleled insights into how the human eye can heal.1
Planes Municipales de Desarrollo de Alvarado, Veracruz
Authors: Tiburcio Zamudio Kevin Sander 
Published: November 2024

Esta investigación tiene como objetivo identificar los cambios de la política de gobierno del Municipio de Alvarado ante la presencia de alternancia política. La pregunta guía es ¿la alternancia política en el Municipio de Alvarado implica un cambio en la política gubernamental ante el abordaje de los ODS? Se considera que los planes desarrollo reflejan una política gubernamental que no presenta cambios aun cuando ocurre la alternancia política, debido a que los ODS imprimen una visión del desarrollo que conduce cómo los problemas locales son abordados. Se parte del supuesto de los estudios sobre alternancia, los cuales mencionan que la conciben como catalizador para la generación de cambios entre los que se encuentra la política gubernamental. Los resultados indican que los últimos dos PMD de Alvarado a pesar de la alternancia tienen una similaridad genérica en cuanto a la relación del contenido con las metas de los ODS.
Cardiac involvement in dermatological disorders: A narrative review
Authors: Pathania Yashdeep Singh 
Published: November 2024

Recent studies have highlighted several pathogenic connections between skin disorders and cardiac manifestations. Dermatologists frequently encounter several genetic or inherited skin conditions that can have significant cardiac implications, including septal defects, cardiomyopathy, and valvular heart disease, which may sometimes be life-threatening. In this review, primary cutaneous disorders having cardiac manifestations are described. A comprehensive narrative review of the literature was conducted by searching articles published through November 2023 in the PubMed and Google Scholar databases. Original research articles, review articles, case reports, case series and other relevant English-language publications were included.
The review identified several congenital diseases, inflammatory conditions, connective tissue disorders, and adverse drug reactions that have both skin and cardiac involvement.
Diagnosing these cardiac manifestations in patients with skin conditions is crucial for appropriate management, timely intervention and effective patient counselling.
LRS Bianchi Cosmological Model in Saez-Ballester Theory of Gravity with Time Varying Cosmological Constant
Authors: Mahanta Chandra Rekha , Basumatary Anindita 
Published: November 2024

The present work deals with the study of a locally rotationally symmetric (LRS) Bianchi type-I cosmological model in the framework of a scalar-tensor theory of gravity formulated by Saez and Ballester with time varying cosmological constant. To obtain the explicit solutions of the Saez-Ballester field equations we assume the average scale factor to obey a power law expansion and the cosmological constant to be proportional to the energy density of the cosmic fluid. The dynamical behaviour of relevant cosmological parameters including the Hubble parameter, the deceleration parameter, the energy density, the pressure, the equation of state parameter, the cosmological constant, the shear scalar, the expansion scalar etc. are investigated graphically by examining their evolution versus the redshift parameter. The validation of the four energy conditions are also checked. We find the outcomes of the constructed model to be in good agreement with the recent observational data.
Theory of Electron Transport in Two-Barrier Five-Layer Semiconductor Structures
Authors: Rasulov Rustam Y. , Rasulov Voxob R. , Mamatova Makhliyo A. , Nasirov Mardonbek X. , Isomaddinova Umida M. 
Published: November 2024

The dependence of the transparency coefficient of a five-layer two-barrier structure on the electron energy and the ratio of the widths of two neighboring potential barriers is calculated. It is shown that the extremum of the transparency coefficient significantly depends on the geometric dimensions of the structure layers. In a symmetric five-layer two-barrier semiconductor structure, the condition for the occurrence of "resonant" electron transitions is defined. It is demonstrated that the mechanism of such (resonant) transitions is explained by the interference of de Broglie waves of electrons in the potential well, where the phases of de Broglie waves are determined by the geometric dimensions of the structure, and their amplitudes - by the ratio of the carrier energy to the height of the potential barrier. It has been established that with an increase in the effective mass of charge carriers, the number of intersections of the quantities fR (ξ) and ((1-2ξ))/(√(ξ-ξ2) increases. These intersections determine the dimensionally-quantized levels where electrons are localized.
Research of application of low-resource cryptography algorithms in decentralized environments
Authors: Demenko Eugene Demenko , Nariezhnii Oleksii 
Published: November 2024

The purpose of this material is to analysis of the application of low-resource cryptography algorithms for Internet of Things (IoT) systems and the possibility of their implementation in decentralized systems. Over the past few years, the Internet of Things has become one of the most important technologies of the century. Modern IT developments has reached a high level of technological development, which allows you to customize the interaction between IoT devices and provide connection between people. With the appearance of 5G technologies, the IoT has become the center of development, for almost to all modern industries. Devices in this architecture are significantly smaller and have low power consumption. Conventional encryption algorithms tend to be computationally expensive due to their complexity and require many processing rounds. Low-resource cryptography is a compromise between implementation cost, speed, security, performance, and power consumption on IoT devices. The motivation for lightweight cryptography is to use less memory, less computing resources, and less power consumption to provide a security solution that can run on resource-constrained devices. Block ciphers have a fixed length (of bits) and special transformation stages, which are determined by a symmetric key. Block ciphers are quite versatile, which is very useful from an IoT perspective. Another advantage is that block ciphers has nearly proportional encryption and decryption methods. Therefore, it can be implemented with fewer resources.
Problematic issues of machine learning technology in law enforcement
Authors: Uzlov Dmytro , Strukov Volodymyr , Hudilin Vladyslav , Vlasov Oleksii 
Published: November 2024

Law enforcement agencies increasingly use predictive and automation technologies where the core technology is often a machine learning (ML) model. The article considers the problem of accountability and responsibility of law enforcement agencies and officials connected with using of ML models. The authors point out that accountability is a key element of democratic law enforcement, but using of the predictive software can create challenges in ensuring that accountability. The article discusses how the application of ML can lead to obfuscation of responsibility and complicating accountability in «multi-agent structures» that combine humans and computational tools. Special attention is paid to the opacity of predictive algorithms and automated decision-making systems. It becomes a source of misunderstandings and caution regarding their use. The authors raise questions about how effective oversight and full reporting can be ensured when key components of the decision-making systems remain unknown to the general public, officials, and even developers of the models. The paper argues that important questions related to ML decision models can be solved without detailed knowledge of the machine learning algorithms, allowing non-ML law enforcement experts to study them in a form of intelligent control. Non-ML experts can and should review trained ML models. The authors provide a «toolkit» in the form of questions about three elements of the ML-based decision models that can be qualitatively explored by non-machine learning experts: training data, training goal, and anticipatory outcome evaluation. This approach expands the capabilities of these experts in the form of an objective assessment of the use of ML models in law enforcement tasks. This will allow them to evaluate effectiveness of the models through the prism of their own experience. The basic idea is that even without deep technical knowledge, law enforcement experts can analyze and review ML models. This approach promotes understanding of the use of machine learning technologies in law enforcement, expanding the potential of non-ML law enforcement experts.
LEVERAGING ENVIRONMENTAL PERFORMANCE IN ALGERIAN ECONOMIC INSTITUTIONS FOR SUSTAINABLE DEVELOPMENT
Authors: Fethi Hanniche , Amar Hamidat , Boukhalfi Messaoud 
Published: November 2024

Purpose: The study explored how environmental performance contributes to sustainable development, focusing on its role in achieving key dimensions of sustainability.

Theoretical Framework: It emphasized that essential administrative tools for environmental protection are primarily found within the legal and institutional framework, which includes various national bodies established to support sustainable development. These organizations play a significant role in raising awareness, providing training, and emphasizing the importance of adhering to environmental standards through preventive, conservation, and regulatory measures, all backed by legal authority. Additionally, civil society has a crucial role in fostering environmental awareness, particularly within economic institutions.

Design/Methodology/Approach: The designof the study is descriptive and analytical. Data for this study were collected from official Algerian sources.

Findings: Cleaner Production this approach is a practical implementation of sustainable development, enabling greater efficiency in production while minimizing the use of raw materials and resources, all while protecting the environment.
In Silico Evaluation of rbcL, matK, and psbA-trnH Regions on the Genus Spatholobus (Fabaceae)
Authors: Muwaffiq Faza Ahmad , Khairunnisa Hidaya Amira , Fatma Yona Hafidza , Talitha Pangestu Twistka , Shafala Safa Muhammad , Suyanto Eko , Turhadi Turhadi , Fatchiyah Fatchiyah 
Published: November 2024

Spatholobus is a genus that belongs to the Fabaceae that is known to contain various bioactive compounds and distributed across Asia, including Indonesia. However, exploration of Spatholobus in Indonesia is still rare. Therefore, DNA barcoding is used to support the exploration and conservation of Spatholobus in Indonesia. However, there is no universal marker that can be used across all plant species. In addition, there are still few studies related to DNA barcoding within the genus Spatholobus. The purpose of this study was to evaluate the rbcL, matK, and intergenic spacer psbA-trnH regions in silico that can be used as DNA barcodes for the genus Spatholobus. This study began with a sequence search on the NCBI database including the rbcL, matK, and intergenic spacer psbA-trnH genes in the genus Spatholobus and Phaseolus coccineus as the outgroup. Each sequence was then aligned with ClustalW. Then, a phylogenetic tree was constructed using the Maximum-Likelihood (ML) with 1000× bootstrap. As a result, the rbcL, matK, and psbA-trnH regions can be used as markers for DNA barcoding in the genus Spatholobus with different specifications. The rbcL and matK can be used to distinguish Spatholobus at the genus level, while the psbA-trnH can be used to distinguish Spatholobus at the species level.