bluuebunny/crossref_metadata_2025_split huggingface dataset:
Victims or villains? How editorial cartoons depict the 2023 Israel – Palestine war
Authors: Gondwe Gregory , Walcott Carolyn 
Published: March 2024

Abstract

Study purpose
The study analyzed online editorial cartoons depicting the Israel-Palestine conflict through visual, symbolic, metaphorical, and textual analysis. The study reveals a prevailing anti-war sentiment across editorial cartoons, with a notable inclination towards supporting Palestine. This support was prominent in cartoons originating from the Global South, particularly Sub-Saharan Africa. However, there was a scarcity of such cartoons within mainstream Western media.

Methodology
The study employs an in-depth approach, analyzing cartoons from both Western and non-Western media. It utilizes Multimodal Discourse Analysis (MDA) and Multimodal Semiotics (MS) theories, focusing on symbolism and text to decode nuanced narratives within the cartoons.

Main findings
The cartoons depict complex narratives, using symbolism to explain how politicians and the main media are framing specific entities while undermining victimology. They reveal subjective perspectives that influence audience perceptions. They echo existing scholarly views on the influential power of editorial cartoons in communicating complex political concepts.

Social implications
The cartoons shape public understanding of the conflict, potentially influencing biases and perspectives. They present Hamas as both an aggressor and a victim, portraying multifaceted perceptions of the group.

Practical implications
The findings are instrumental in depicting political identities, including major organizations like the UN. The boldness in depicting such entities provides a practical avenue for understanding the role of such organizations.

Originality/value
The study adds to the existing literature by applying multimodal analysis to editorial cartoons, unveiling hidden narratives and perceptions. It suggests the need for a deeper analysis of the conflict’s historical, geopolitical, and power structures. This research offers a multifaceted understanding of how editorial cartoons shape perceptions and interpretations of the Israel-Palestine conflict, emphasizing their complex and influential nature within media discourse.
Strukturvarianz in wandlungsfähigen Produktions- und Logistiksystemen
Authors: Sutherland Robin , Özkul Felix , Grusie Liane , Wenzel Sigrid , Winkels Jan , Löhn Jannik , Rehof Jakob 
Published: March 2024

Abstract
Um wettbewerbsfähig zu bleiben, müssen sich produzierende Unternehmen schnell auf Marktveränderungen einstellen können. Die dafür geforderte Wandlungsfähigkeit ihrer Produktions- und Logistiksysteme bedingt die Umsetzung einer bedarfsbezogenen Strukturvarianz und somit die Berücksichtigung strukturbezogener Wandlungsbefähiger. Im Rahmen des Beitrags werden Kriterien für die Bewertung einer strukturbezogenen Wandlungsfähigkeit abgeleitet und Eigenschaften für wandlungsfähige Strukturen kategorisiert.
Augmented Reality in der kollaborativen Fabrikplanung von KMU
Authors: Bernhard Olivia , Sippl Fabian , Zäh Michael F. 
Published: March 2024

Abstract
Die Marktentwicklung erfordert derzeit von Unternehmen Investitionen in die Modernisierung und Umgestaltung ihrer Produktion, um ihre Wettbewerbsfähigkeit zu erhalten, was insbesondere für kleine und mittlere Unternehmen (KMU) eine große Herausforderung darstellt. Die hierfür erforderliche Planung erfolgt bei KMU oft durch externe Dienstleistende. Die Folge hiervon ist häufig eine geringe Einbindung der Produktionsmitarbeitenden, was letztlich zu nicht optimalen Lösungen führen kann. Der Einsatz von Augmented Reality (AR) in der Fabrikplanung ermöglicht eine kollaborative Zusammenarbeit zwischen Planenden und Mitarbeitenden, wodurch das Prozesswissen aller genutzt, neue Lösungen generiert und die Akzeptanz der Veränderung erhöht werden kann. In diesem Beitrag wird ein Anforderungskatalog für die kollaborative Fabrikplanung mit AR vorgestellt.
Die kreislauffähige Produktion
Authors: Riesener Michael , Schukat Esben , Schäfer Niklas , Obladen Alexander , Göppert Amon , Kaven Lea , Gaillard Antoine , Perau Martin 
Published: March 2024

Abstract
In diesem Beitrag wird ein neuartiges Konzept für ein hybrides Produktionssystem vorgestellt, das sowohl neue als auch aufbereitete Produkte verarbeiten kann. Im Kern zeichnet es sich durch einen multifunktionalen De- und Remontagearbeitsplatz aus, der mehrere Strategien der Kreislaufwirtschaft in das Wertschöpfungssystem integriert. Damit wird das Ziel verfolgt, die industrielle Transformation hin zu einer kreislauffähigen Produktion zu fördern und effizient zu gestalten.
Challenges Posed to the EU Financial Market by the Implementation of the Concept of Sustainable Financing
Authors: Fedorowicz Magdalena , Zalcewicz Anna 
Published: March 2024

Abstract
The subject of this study is, firstly, the identification of new obligations for financial institutions and supervisors resulting from the normative inclusion of ESG (environmental, social and governance) policy in financial market regulation. Secondly, we will answer the question of whether and to what extent the current regulatory pattern is changing in connection with ESG policy and, for this purpose, conduct an examination in the light of the provisions of the sustainable finance risk law from the perspective of a financial institution operating on the financial market, taking into account supervisory regulations in this area. The study also aims to consider various possible solutions for the optimal implementation of the policy of counteracting sustainable development risks in financial market law.
Independent Fiscal Institutions: Considerations in the Context of Current Challenges in Public Finance and Law
Authors: Zawadzka Patrycja 
Published: March 2024

Abstract
This paper discusses the idea of the functioning of an independent fiscal institution (IFI) in Poland according to the EU’s requirements. The first section provides an overall description of the institution. Section 2 provides theoretical insights into possible institutional models of IFIs which are established in the EU: the purpose is to discern what lessons can be learnt from IFI models in other EU countries. Section 3 discusses the legal basis of and standards in this area of public-sector control; section 4 addresses how that adoption would look in Poland. The objective of the article is to determine what the challenges in the Polish state fiscal policy are.
Environmental Taxation and the Circular Economy: What Are the Prospects in the European Context?
Authors: Parente Salvatore Antonello 
Published: March 2024

AbstractThe transition from a linear economy model to a circular economy system heralds great opportunities: on the one hand, because by smoothing out diseconomies and reducing waste, it can favour the ecological transition and steer production in the direction of sustainability and respect for the environment; on the other, because by offering economic operators the opportunity to become more competitive and to achieve considerable advantages, it can create jobs and facilitate integration and innovation at a social and an industrial level. To this end, a dimension of environmentally targeted taxation can only assume importance, characterized by the metamorphosis from a linear taxation system to a circular taxation paradigm: the former, dominated by the principle of fiscal neutrality, loses sight of non-tax purposes to attach importance only to those of revenue, too often ending up financing expenditure for expenditure and therefore even waste; the latter, through the taxation of waste and the use of tax eco-incentives, favours reuse and recycling, fully implementing the paradigm of the circular economy. In this perspective, through the preparation of a virtuous model and the elaboration of an agenda for future European growth centred on radical changes in production and consumption processes, the circular economy system can be fully implemented, promoting sustainable development and the efficient allocation of resources.
The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study
Authors: Pahl Bogumil , Popławski Mariusz , Radvan Michal , Vartašová Anna 
Published: March 2024

Abstract
The purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republic. The research shows that the legal solutions applied in Poland are flawed. In Poland, the tourist tax can as a rule only be levied in locations where certain levels of air pollution are not exceeded; however, this is not followed in practice. This leads to our claim that the legal solutions in this area should be changed. Maintaining the solutions currently in force in Poland leads to a situation in which legal fictions are allowed. We suggest the introduction of solutions similar to those found in the Czech Republic and Slovakia, where the tourist tax is not dependent on air pollution. The characteristic feature of this tax should be that it is levied on all types of stays, regardless of the purpose of the stay, the type of contract between the guest and the accommodation provider or the place where the guest stays.
The Application of the Public Order Clause on the Financial Market as One of the Elements for Building Sustainable Finance in a Comparative Perspective
Authors: Mariański Michał 
Published: March 2024

Abstract
The public order clause is an instrument of private international law that limits the possibility of applying the law of a designated country in cross-border contractual relations. The role of the clause is to protect the specific interests and values of a given legal order, the importance of which is so significant that it justifies refusing to apply foreign law or limiting the scope of its application. From the point of view of the subject of this study, the public order clause could potentially be applied by national supervisory authorities in a situation of a threat to the security and stability of a given financial market. Thus the purpose of this article, in which the author uses the functional approach of the comparative legal method, the historical-descriptive method and the dogmatic method, is to verify the thesis about the possible use of the public order clause as an instrument supporting the process of building sustainable finance, along with its limitations in the form of the French concept of effet atténué and also from a comparative and cross-border perspective.
Institutional Financial Consumer Protection in Czech Republic and Poland: Differences, Strengths, Weaknesses, and Challenges
Authors: Cyman Damian , Janovec Michal 
Published: March 2024

Abstract
The financial market plays a crucial role in economic growth, but it also poses risks to consumers, who may not have the expertise to navigate its complexities. This article examines the importance of consumer protection in the financial market and the legal background for regulation, including the stable and effective institutional set-up of consumer protection in Poland and the Czech Republic. It also discusses various initiatives that have been implemented to safeguard consumers in the financial market, such as regulations and policies designed to prevent deceptive practices and fraudulent behaviour. Finally, the article highlights the challenges facing consumer protection in the financial market regarding the institutions dealing with it, including the need for more effective enforcement mechanisms.
State Special Funds in Poland and Uzbekistan: A Comparative Legal Analysis
Authors: Juchnevicius Edvardas , Mekhmonov Kambariddin , Stwoł Małgorzata 
Published: March 2024

Abstract
This paper presents a comparative analysis of state special funds in Poland and Uzbekistan, focusing on their legal dimensions within the framework of financial law. State special funds play a vital role in the allocation and management of public resources, serving as targeted financial mechanisms to address specific needs and promote socio-economic development. However, there is limited comparative research examining the legal frameworks and operational aspects of these funds in different jurisdictions. This study aims to fill this gap by conducting a comprehensive analysis of state special funds in Poland and Uzbekistan, providing valuable insights into their legal frameworks, objectives, structures, and operational mechanisms. The research objectives of this study include examining the legal frameworks governing state special funds in both countries, analysing their objectives and operational mechanisms, identifying similarities and differences, and assessing their effectiveness and challenges. By achieving these objectives, this study aims to contribute to the enhancement of financiallaw practices in both jurisdictions and to provide knowledge for improving the legal frameworks and operational efficiency of state special funds.
Suspendium ad Kalendas Graecas? The Problem of the Constitutionality of Suspending the Statute of Limitations for Fiscal Offences during the State of the Epidemic or the State of the Epidemic Threat as the Example of Broadly Understood ‘Fiscal Repression’ of the State against the Individual
Authors: Białogłowski Wojciech , Łukawska-Białogłowska Dominika , Przywora Bogusław 
Published: March 2024

Abstract
One of the basic principles defining the relationship between individuals (including entrepreneurs) and the state is the principle of protecting the citizen’s trust in the state and the law enacted by it. This principle is based on legal certainty, understood in the jurisprudence of the Constitutional Tribunal of the Republic of Poland as a certain set of features inherent in the law which ensure legal security for the individual; the individual then has the possibility of full knowledge of the reasons for the operation of state authorities and the legal consequences that his or her actions may entail. An individual should be able both to determine the consequences of behaviours and events on the basis of the legal status in force at a given moment, and to expect that the legislator will not change it arbitrarily. On 22 June 2021, Article 15zzr1 was added to the Act of 2 March 2020 on special solutions related to the prevention, counteraction and combating of COVID-19, other infectious diseases and crisis situations caused by them; the article stipulates that during the state of epidemic threat or state of the epidemic, as announced due to COVID-19, and in the period of six months after their cancellation, there is no statute of limitations for the criminality of the act and no statute of limitations for the execution of a penalty in cases of crimes and fiscal crimes (paragraph 1); the periods referred to above are counted from 14 March 2020 – in the event of an epidemic threat, and from 20 March 2020 – in the event of an epidemic (paragraph 2). The subject of this paper is an attempt to answer the question of whether the indicated provision – interfering with the current model of the relationship between penal fiscal law and tax law – meets constitutional standards.
Burden of Proof or the Principle of Cooperation in Granting Tax Relief? Commentary on the Judgment of the Supreme Administrative Court of the Republic of Poland of 14 September 2022, III FSK 538/22
Authors: Etel Leonard , Mrkývka Petr 
Published: March 2024

Abstract
The purpose of this commentary on the judgment of the Supreme Administrative Court (SAC) mentioned in the title is to present the relationship between the tax authority and the taxpayer seeking relief from a tax liability. The literature and court rulings, the most recent example of which is the SAC ruling under review, indicate that it is the taxpayer who bears the burden of proving that the prerequisites for granting tax relief are present, namely an important interest of the taxpayer or the public interest. The institution of the burden of proof, characteristic of civil proceedings, should not be transferred to tax proceedings, where it is the statutory duty of the tax authority to clarify all the circumstances of the case. This does not mean that the taxpayer should not point out to the tax authority all the circumstances supporting the granting of relief. However, this does not follow from the fact that the taxpayer, as the applicant, bears the burden (obligation) of proving the existence of the prerequisites. There are and should be no provisions in the Tax Code imposing such an obligation. The taxpayer should submit any evidence justifying the relief in compliance with the principle of cooperation between the taxpayer and the tax authority. This is one of the general principles of tax law found in the literature and court decisions and boils down to the fact that the taxpayer is obliged to cooperate with the authority in charge of the procedure for granting the tax relief requested by the taxpayer. This principle, like many other general principles of tax law, should be inscribed in the current Tax Code, as has long been advocated in the literature.
ANALISIS PERKEMBANGAN BATIK MAOS DI RUMAH BATIK RAJASA MAS KABUPATEN CILACAP
Authors: Setiawati Amelia , Rachmawati Rina 
Published: March 2024

Abstrak. Batik merupakan salah satu peninggalan nenek moyang bangsa Indonesia yang mempunyai nilai seni tinggi sehingga keberadaannya masih dilestarikan sampai saat ini, salah satunya yaitu batik Maos yang terinspirasi dari sandi perang Pangeran Diponegoro. Rumah batik Rajasa Mas merupakan salah satu rumah batik yang berada di Kabupaten Cilacap, dari beberapa rumah batik yang ada di Cilacap hanya rumah batik Rajasa Mas yang mengalami perkembangan hingga dapat memperkenalkan batik Maos hingga ke mancanegara. Perkembangan batik Maos didukung oleh beberapa faktor yaitu kondisi dan situasi tempat, permintaan konsumen, pembuat batik, letak geografis pembuat batik, keadaan alam sekitar termasuk flora dan fauna, adat istiadat, sifat dan tata penghidupan daerah yang bersangkutan, nuansa yang menunjukan masa-masa tertentu. Tujuan dari penelitian ini yaitu menganalisis faktor-faktor perkembangan batik Maos di Rumah Batik Rajasa Mas Kabupaten Cilacap. Populasi dalam penelitian ini yaitu 1 pemilik rumah batik Rajasa Mas, 12 tenaga kerja dan konsumen Rumah Batik Rajasa Mas selama satu tahun di tahun 2022 yaitu sebanyak 876 orang. Pada penelitian ini menggunakan probability simple random sampling dengan nilai kritis 10% menghasilkan sample sebanyak 89,88 kemudian dibulatkan menjadi 100 responden dalam negeri. Metode yang digunakan pada penelitian ini yaitu deskriptif kuantitatif dengan teknik analisis faktor. Hasil dari penelitian ini yaitu kondisi dan situasi tempat sebesar 17,471%, permintaan konsumen 12,571%, pembuat batik 8,945%, letak geografis daerah pembuat batik 6,746%, keadaan alam sekitar termasuk flora dan fauna 5,492%, adat istiadat 5,107%, sifat dan tata penghidupan daerah yang bersangkutan 4,897%, nuansa yang menunjukan masa-masa tertentu 3,822%. Saran dalam peneltiannya ini yaitu pada perkembangan batik lebih memperhatikan faktor nuansa yang menunjukan masa-masa tertentu yaitu dengan terjadi perkembangan ornamen batik dan perkembangan karakter motif batik, bagi masyarakat khususnya generasi muda lebih meningkatkan pengetahuan dan dapat melestarikan kebudayaan setempat, bagi pemerintah dan Dinas Perdagangan, Koperasi, Usaha Kecil dan Menengah (DPKUKM) meningkatkan dan melestarikan kebudayaan daerah setempat
Kata Kunci: Perkembangan, batik, Batik Maos
Bilateral adrenal hemorrhage and severe anemia in a neonate
Authors: Lee Christina , Hirschman Leah , York Teresa , Newton Paula 
Published: March 2024

Summary
Neonatal adrenal hemorrhage (NAH) occurs in up to 3% of infants and is the most common adrenal mass in newborns. The most common presentation of NAH is an asymptomatic palpable flank mass which resolves over time without intervention. In rare cases, NAH can present as hemorrhage, shock, or adrenal insufficiency. This case describes a preterm infant born with severe anemia in the setting of bilateral adrenal hemorrhages with resulting adrenal insufficiency. The infant was successfully treated with blood transfusions and steroids. This is a unique presentation of NAH as it was bilateral, presented with severe anemia, and resulted in prolonged adrenal insufficiency.

Learning points

Consider adrenal hemorrhage for cases of severe anemia at birth.

Adrenal insufficiency is a rare complication of adrenal hemorrhage.

Adrenal recovery can take months, if not years.
„Gotta catch ’em all?“ – Instrumente zum Aufgreifen von „Gap cases“ in der formellen Fusionskontrolle
Authors: Göbel Martin 
Published: March 2024

Zusammenfassung
Es gibt verschiedene Ansätze zum Aufgreifen von Zusammenschlüssen, die durch ein allein an den Umsätzen der Beteiligten orientiertes Prüfraster der formellen Fusionskontrolle fallen. Durch die EuGH-Entscheidung i.S. Towercast, das Verfahren Illumina/Grail und verschiedene Maßnahmen sowohl auf nationaler wie europäischer Ebene ist die Behandlung derartiger „Gap Cases“ aktuell Gegenstand einer kontrovers geführten Debatte. Die Diskussion wird zusätzlich dadurch angeheizt, dass der Gesetzgeber anscheinend eine Anhebung der Aufgreifschwellen im Rahmen der 12. GWB-Novelle erwägt, was zu einem Anstieg „unterschwelliger“ Zusammenschlüsse führen dürfte. Im folgenden Beitrag werden die wesentlichen derzeit diskutierten Instrumente zum Aufgreifen von Gap Cases in der formellen Fusionskontrolle dargestellt und Schwächen dieser Ansätze aufgezeigt. Vor dem Hintergrund neuer Aufgreifmechanismen in anderen europäischen Staaten wird abschließend erörtert, ob die Befugnisse des Bundeskartellamts um ein Instrument erweitert werden sollten, das dem Amt bei Vorliegen gewichtiger wettbewerblicher Bedenken ermöglichen würde, die Anmeldung eines Zusammenschlusses zu verlangen.