bluuebunny/crossref_metadata_2025_split huggingface dataset:
Article: Power and Expertise in Global Tax Governance
Authors: Sydänmaanlakka Linda 
Published: April 2024

It is a rather broadly held misconception that the project on Base Erosion and Profit Shifting (BEPS) began in September 2013 when the G20 Leaders’ endorsed the OECD’s Action Plan on BEPS.1 The general acceptance of this narrative is understandable and perhaps largely trivial. However, it does tell us something important about our tendency to focus on the foreground of issues – on the immediate and obvious. When public focus is narrowed down to notable events, such as the G20 Leaders’ summits, the background work of tax experts fades out of focus. Often, the work of the expert is not even associated with the idea of public power and authority; it is reduced to something concerned with mere technicalities. Yet, it is the expert who outlines the agenda and prepares the discussion drafts and executive summaries that inform the (political) actor in the foreground of the issues that, based on objective expert knowledge, should somehow be addressed in one way or another. The more complex the issue, the less that the actor in the foreground has the technical ability to assess the merits of the experts’ proposition. Sometimes, owing to our desire to be confident in our ability to grasp difficult concepts, we may ultimately support the expert who makes the claim of superior knowledge over an issue we do not fully comprehend precisely as a result of our lack of understanding so as to deny or conceal this deficiency. Occasionally, such false confidence of the foreground actor in their ability to assess the propositions of the expert may result in a feedback loop in which the ideas of the expert appear to legitimize the power of the foreground actor, and this power subsequently appears to legitimize the expert’s ideas.
This article will discuss the role of experts and the everyday power they use in the realm of global tax governance. To date, such a discussion has largely escaped the agenda of legal academic discussion.3 Yet, the importance of the discussion on expert power in tax is paramount; unawareness over this constituent element of the current paradigm results in an inability to address what is known as the legitimacy deficit of global tax governance. This will continue to reproduce global power imbalance in favour of the privileged and at the expense of the disenfranchized. The development of international tax norms into a regime of global tax governance will serve as a framework for this discussion thereby rendering the role of experts working under the auspices of the League of Nations and, subsequently, the OECD at the center of the focus.
Global tax governance, technocracy, politics of taxation, experts, framing, BEPS, structural bias, legitimacy
How Can International Trade Law Discipline Nudging Through Ecolabels?
Authors: Budak Türkan Gülce 
Published: April 2024

This essay focuses on government-administered voluntary ecolabels, which could act as a nudge by altering consumer preferences toward labelled products. Consequently, they de facto compel producers to join the ecolabel schemes familiar to local consumers or dominant in the individual market to avoid being disadvantaged vis-à-vis domestic producers. Given this background, nudging with ecolabels needs to be analysed mainly with respect to the national treatment principle under international trade law. This principle regulates voluntary ecolabels under Articles D and E of the TBT Agreement Annex 3 and Article III:4 of the GATT 1994. These articles ensure that products from any World Trade Organization (WTO) member are treated no less favourable than ‘like products’ of national origin. However, the ‘like products’ definition is unclear under these clauses. Within the scope of this paper, ‘likeness’ is defined as products in a close competitive relationship. This determination can primarily be made from the consumers’ perspective. The essay hence focuses on the de facto discrimination between domestic and imported products due to ecolabels. Following this, it argues that such discrimination does not violate the national treatment principle because ecolabels also affect the ‘like’ product analysis by altering consumer preferences.
Ecolabelling, Voluntary Ecolabels, Informational Regulation, Nudge, Nudging, International Trade Law, National Treatment Principle, De facto Discrimination, Likeness Analysis, Consumer Preferences
Critical Review of Collections of Iqbal's Letters Compiled by Syed Muzaffar Hussain Barni
Authors: Iqbal Dr Amir , Awais Awan Dr Sabeena 
Published: April 2024

The work of research and criticism demands honesty and sincerity. The ideas of a thinker are preserved by editing his literary works. Syed Muzaffar Hussain Barni compiled Iqbal's letters which are considered as an important literary achievement because such letters always help the researchers to know about the literary trends of a particular era as well as the style and diction of the writer. There are both positive and negative critical opinions on his work. Compiling these letters was not an easy task. The scope of Iqbal's letters is very wide. It was very difficult to get them together. Mr. Barni completed this difficult compilation that made an easy access to Iqbal's letters. The work was lengthy, so there are some mistakes as well which have been identified. Barni's level of this effort builds new avenues of research and criticism. This has widened the scope of Iqbal Studies.
Desde la instrucción educativa de serenos hasta la actividad formativa especializada
Authors: Vargas Salazar Mario Uldarico , Mendoza Jimenez Jersson Enrique 
Published: April 2024

Este artículo presenta una revisión a la literatura especializada acerca de la instrucción educativa de serenos hasta la actividad formativa especializada, los artículos revisados se obtuvieron de diversas fuentes académicas entre los años 2018 y 2023. El objetivo de esta investigación es determinar una relación entre instrucción y desarrollo de la actividad formativa. Las diversas teorías presentadas son estructuras educativas como la teoría del entrenamiento, la teoría de la vigilancia especializada y la teoría de educación y cultura física, las cuales se correlacionan para demostrar el objetivo.
Es de enfoque documental, cualitativo e inductivo, se compone en seis fases y dieciocho etapas usando la aplicación y momentos en consecuencia, para los resultados se analizan documentos de validez y temática científica, alcanzando una discusión con la matriz teórica de interacciones comparando los resultados con teorías a dos niveles de relación, teorías con etapas y criterios-indicadores con componentes, siendo sus conclusiones la identificación y confirmación de la formación especializada de serenos.
Herstelrecht bij seksueel grensoverschrijdend gedrag op het werk: traumasensitief werken aan cultuurverandering
Authors: de Vos Dieneke 
Published: April 2024

Applying restorative justice to sexual harassment at work: a trauma-sensitive approach to affect culture change
The application of restorative justice to sexual harassment and abuse at work is anything but straightforward. Elsewhere, I have therefore argued that at least ten preconditions must be met before a restorative approach can be adopted to respond to allegations of sexual harassment in the world of work. In this article, I explore this argument in more depth, arguing that the strength of restorative justice lies in its ability to validate and redress indirect forms of harm that are caused by certain behaviours but that will never be addressed by administrative and disciplinary procedures, such as harms resulting from victim blaming. The article concludes that restorative justice should not necessarily be seen as an alternative to a disciplinary approach to unwanted conduct at work, but rather as a valuable complement to it. It is the norm-setting capacity of disciplinary approaches together with the trauma-sensitive and harm-focused perspective of restorative justice that provides a powerful combination to affect the culture change necessary to redress a broad spectrum of harm and ultimately to prevent sexual harassment and abuse.
Democracia transnacional. Federalismo, lenguajes raciales y prácticas asociativas en el republicanismo meridional (c. 1850-1870)
Authors: Granell Oteiza Xavier 
Published: April 2024

Este trabajo se aproxima a la democracia europea del siglo XIX. En concreto, primero se explora la vinculación entre los lenguajes raciales y los imaginarios transnacionales elaborados en la Europa meridional –así como las prácticas políticas que le fueron asociados–, y, en segundo lugar, el manifiesto componente socialista de la democracia republicana y sus lazos con las prácticas asociativas locales. El enfoque adoptado prima una perspectiva transnacional a partir del republicanismo del sur, lo que nos permite adentrarnos en nuestro objeto de estudio desde un prisma tradicionalmente excluido o marginado. A través de la experiencia política y la obra del republicano español Fernando Garrido Tortosa, el artículo trata de poner luz sobre la democracia transnacional y las conexiones e influencias de los radicales europeos durante la segunda mitad del siglo.
Assessment of Carapace Dimensions, Condition Factor and Sex Ratio of Portunus pelagicus (Linnaeus, 1758), Along the Mangaluru Coast, Karnataka, India
Authors: Anjum N.M. , Somashekara S.R. , Sheethal K. U. , Suryawanshi U.A. , Anjanayappa H. N. , Shelke S. T. , Telvekar P.A. , Pathan J. G. K. 
Published: April 2024

The research examined the correlations between width-weight and length-width relationships in Portunus pelagicus along the Mangaluru coast in Karnataka, India. A total of 607 specimens were collected fortnightly from the Mangaluru fish landing centre from January to December 2022, of which 327 were males and 280 were females. The relationship between weight and carapace width for both sexes was determined as y = 2.8661x - 1.0413, with an R-squared value of 0.7252. Conversely, the relationship between carapace length and weight for both sexes yielded the equation y = 2.9571x - 0.1628, with an R-squared value of 0.7449. By using the Chi-square analyses, the male and female ratio was compared. The sex ratio of P. pelagicus was found to be 1:0.88 (Male: Female), showing no significant deviation from the anticipated ratio of 1:1. The condition factor varied between 0.9933 to 1.0427 for males and 1.0047 to 1.0658 for females, exhibiting a range in physiological status across the sexes.
Abrakadabra, iudicium duplex! Aneb o náhradě nákladů řízení o zrušení a vypořádání spoluvlastnictví
Authors: Lavický Petr , Dobrovolná Eva , Dvořák Bohumil , Pulkrábek Zdeněk 
Published: April 2024

Ústavní soud se ve stanovisku Pl. ÚS-st. 59/23 zabýval rozhodováním o náhradě nákladů řízení o zrušení a vypořádání spoluvlastnictví. Dospěl k závěru, že zásada úspěchu ve věci se uplatní jenom v případě zamítnutí žaloby. Jinak se má procesní úspěch účastníků považovat za stejný a náhrada nákladů řízení nemá být přiznána žádnému z nich, a to podle § 142 odst. 2 OSŘ. Výjimečné přiznání náhrady nákladů řízení by mohlo být odůvodněno konkrétními okolnostmi věci; pak by mohla být náhrada nákladů řízení přiznána podle § 142 odst. 3 OSŘ. Ze stanoviska rovněž vyplývá, že tento závěr má platit také pro řízení o oddělení ze spoluvlastnictví a pro řízení o vypořádání společného jmění manželů.Učiněné závěry a argumenty k nim vedoucí – z nichž ten stěžejní a mnohokrát ve stanovisku opakovaný poukazuje na to, že řízení má povahu iudicii duplicis – jsou hrubě nesprávné až matoucí a spočívají na nepochopení některých pojmů či institutů procesního práva, popř. na vztahu práva procesního a hmotného. Nepokládáme za zbytečné na tyto nedostatky poukázat, přestože Ústavní soud již své mínění vyslovil. Doufáme, že Ústavní soud v zájmu přesvědčivosti svých nálezů buď uzná opodstatněnost naší argumentace a svůj názor změní, nebo námi předkládané argumenty korektně vyvrátí.
Analysis of the evolution of stress testing for financial institutions
Authors: Шаповалова С.С. 
Published: April 2024

целью исследования является анализ эволюции стресс-тестирования, проводимого для проверки устойчивости отдельного банка или всего банковского сектора к неблагоприятным непредвиденным событиям. Методы: в качестве методов в представленном исследовании используются разнообразные источники информации, а также анализ полученных сведений. Результаты (Findings): тесты на платежеспособность помогают оценить планирование капитала и достаточность капитала банков, тем самым снижая вероятность банкротства и краха финансовых институтов. Кроме того, они помогают оценить способность банка сбалансировать приток и отток денежных средств в стрессовом сценарии. Исследование сосредоточено на исторической эволюции процесса стресс-тестирования и сравнении методологии исторических стресс-тестов EBA, CCAR, SCAP. В статье также объясняются проблемы при разработке сценариев стресс-тестирования, включая проблему согласованности моделирования факторов риска. В работе рассмотрены особенности дополнения микропруденциального стресс-тестирования макропруденциальным и важность интегрированных платформ. Выводы: результаты данного исследования позволят подчеркнуть актуальность данного метода и будут способствовать расширению охвата применения стресс-тестирования, которое, в свою очередь, повысит устойчивость финансовых институтов в целом.
the purpose of the study is to analyze the evolution of stress testing conducted to verify the resilience of an individual bank or the entire banking sector to adverse unforeseen events. Methods: various sources of information are used as methods in the presented study, as well as an analysis of the information obtained. Findings: Solvency tests help to assess capital planning and capital adequacy of banks, thereby reducing the likelihood of bankruptcy and collapse of financial institutions. In addition, they help assess the bank's ability to balance cash inflows and outflows in a stressful scenario. The research focuses on the historical evolution of the stress testing process and the comparison of the methodology of historical stress tests EBA, CCAR, SCAP. The article also explains the problems in developing stress testing scenarios, including the problem of consistency in modeling risk factors. The paper considers the features of supplementing microprudential stress testing with macroprudential and the importance of integrated platforms. Conclusions: the results of this study will highlight the relevance of this method and will contribute to expanding the scope of stress testing, which, in turn, will increase the stability of financial institutions as a whole.
Problems of increasing the competitiveness of modern expert organizations in the field of forensic auditing activities
Authors: Бегляров М.А. 
Published: April 2024

цель данной статьи направлена на выявление ключевых проблем, влияющих на повышение конкурентоспособности современных экспертных организаций в сфере деятельности судебного аудита повышения. Выявлены факторы, существенно ограничивающие эффективность аудита. Выделены особенности деятельности судебного аудита, определяющие уровень конкурентоспособности экспертных организаций. Показано, что конкурентоспособность современных экспертных организаций в сфере деятельности судебного аудита зависит не только от субъектов, ответственных за аудит, то есть, конкретных людей, участвующих в нем и экспертных организаций (рассматриваемых в целом), но и от клиентов (аудируемых субъектов) и внешних условий (окружающая среда). Обосновано, что для повышения конкурентоспособности наибольшее значение должно придаваться качеству судебного аудита, формируемому самими аудиторами, а именно их компетентности и отношению, которое они демонстрируют к экспертизе и клиенту.
the purpose of this article is aimed at studying the key problems affecting the increase in the competitiveness of modern expert organizations in the field of forensic audit activities. The methodology includes a review of scientific literature, which is supplemented by brief studies of audit “failures” and their causes, which made it possible to identify factors that significantly limit the effectiveness of the audit. To the results of the study: the features of forensic audit activities that determine the level of competitiveness of expert organizations are highlighted. It is shown that the competitiveness of modern expert organizations in the field of forensic auditing depends not only on the subjects responsible for the audit, that is, specific people participating in it and expert organizations (considered as a whole), but also on clients (audited entities) and external conditions (environment); it is justified that in order to increase competitiveness, the greatest importance should be given to factors formed by the auditors themselves, namely their competence and the attitude they demonstrate towards the expertise and the client. The analysis of the literature on this topic, carried out for the purposes of this article, can become a starting point for conducting similar studies in Russian conditions.
Exploring the potential of decentralized finance (DeFi) to increase financial accessibility: overview study
Authors: Бекбулатова А.С. 
Published: April 2024

в то время как искусственный интеллект готов изменить то, как мы живем, учимся и работаем, слияние технологий искусственного интеллекта и блокчейна изменит глобальную финансовую экосистему. DeFi продолжает разрушать традиционные финансы, он предоставляет огромные возможности для финансовой доступности и инноваций. Однако для устойчивого роста необходимо решать проблемы, связанные с регулированием, безопасностью и масштабируемостью. Оставаясь в курсе последних тенденций и активно участвуя в экосистеме DeFi, частные лица и организации могут внести свой вклад в формирование будущего финансов. Финансовая индустрия изучает возможность его использования для замены дорогостоящих и неэффективных платежных систем, а также может трансформировать цепочки поставок в сочетании с Интернетом вещей и искусственным интеллектом. Кроме того, блокчейн может облегчить практическое использование смарт-контрактов и цифровых удостоверений. Тем не менее, все еще остаются вопросы, связанные с оптимальным использованием технологии, ее воздействием на окружающую среду и управлением.
while artificial intelligence is poised to change the way we live, study and work, the fusion of artificial intelligence and blockchain technologies will transform the global financial ecosystem. DeFi continues to disrupt traditional finance, it provides huge opportunities for financial inclusion and innovation. However, for sustainable growth, regulatory, security, and scalability issues must be addressed. By staying up to date with the latest trends and actively participating in the DeFi ecosystem, individuals and organizations can contribute to shaping the future of finance. The financial industry is exploring the possibility of using it to replace expensive and inefficient payment systems, and it can also transform supply chains in combination with the Internet of Things and artificial intelligence. In addition, blockchain can facilitate the practical use of smart contracts and digital identities. Nevertheless, there are still issues related to the optimal use of technology, its environmental impact and management.
Functional architecture for automation of the main conveyor for digital transformation management in conditions of a permanently changing business environment
Authors: Куренков А.Л. 
Published: April 2024

новые подходы к управлению цифровой трансформацией в современных условиях требуют значительных вычислительных затрат, связанных с мониторингом изменений окружающей бизнес-среды, предпочтений потребителей и соответствующими перерасчетами эффективности вариантов реализации цифровой трансформации, подготовки аналитики для принятий решений по корректировки траектории ее проведения. Эти обстоятельства делают актуальным задачу цифровизации основного сквозного процесса управления цифровой трансформацией в современных условиях. Целью настоящего исследования является попытка сформулировать функциональную архитектуру модуля основного конвейера информационной системы управления цифровой трансформацией. Предметом исследования являются процессы цифровизации управления цифровой трансформацией коммерческих предприятий. Теоретическую базу исследования составляют труды отечественных и зарубежных ученых, организаций в предметной области. Методологическая база исследования включает методы системного анализа и синтеза, экономико-математического и организационно-экономического моделирования, оптимального управления, принятия решений в условиях неопределенности, экспертного оценивания альтернатив и др. Научная новизна предложенного исследования состоит в определении новых принципов автоматизации управления и реализации цифровой трансформации, позволяющих своевременно и оперативно реагировать на изменения бизнес-среды, прогнозировать их последствия. Практическая ценность состоит в возможности применения этих принципов при реализации цифровой трансформации.
new approaches to managing digital transformation in modern conditions require significant computational costs associated with business environment monitoring, consumer preferences monitoring and corresponding digital transformation effectiveness recalculations, preparing analytics for making decisions on adjusting the trajectory of its implementation. These circumstances make the research of digitalization of main end-to-end managing digital transformation process relevant in modern conditions. This article makes an attempt to formulate the functional architecture of main end-to-end process digitalization in managing digital transformation information system. The theoretical basis consists of publications of domestic and foreign scientists, organizations specializing in digital transformation management, and standards widely used in this area. The methodological basis of the research includes methods of system analysis and synthesis, economic-mathematical and organizational-economic modeling, optimal management, decision-making under conditions of uncertainty, expert assessment of alternatives, etc. The scientific novelty of the proposed research lies in the definition of new principles for automating management and implementing digital transformation. The practical value lies in the possibility of applying these principles while implementing digital transformation.