bluuebunny/crossref_metadata_2025_split huggingface dataset:
Article: Resolving Conflicts Between Production Sharing Contracts and Tax Treaties in Indonesia
Authors: Tambunan Maria R. U. D. , Thobias Silalahi Gabriel Muara 
Published: March 2024

This article discusses the uncertain dispute settlement for a conflict resulting from applying a reduced rate stipulated in a tax treaty or a domestic withholding tax rate agreed to in a production sharing contract (PSC) on branch profit tax (BPT) in Indonesia. The contractor, the permanent establishment of a non-resident entity in Indonesia, interpreted that a reduced rate shall apply whereas the Indonesian tax authority adhered to applying the prevailing domestic withholding tax rate at the time that the PSC was signed. The ambiguousness between the tax treaty and the PSC led the disputed entity to choose litigation as the primary alternative of dispute settlement even though the tax treaty facilitates resolving the problem through a mutual agreement procedure (MAP) or another possible dispute resolution. Further, Indonesian civil law does not implement the jurisprudence. The dispute will continue if renegotiation is not reached. To reduce the chance of a potential dispute in the future, a stabilization clause to accommodate the change of the regulation during the period of the contract has been included, however, it only applies to the latest version of the PSC.
Tax treaty, production sharing contract, branch profit tax
Article: Public Compensation for Private Harm: Fair Funds for Consumer Competition Law Redress
Authors: Hornkohl Lena 
Published: March 2024

This paper discusses the use of the concept of Fair Funds for consumer competition law enforcement from an EU perspective. With such Fair Funds, the US Securities and Exchange Commission distributes collected fines and disgorged profits to compensate victims of securities law violations. The paper explains the use of Fair Funds in US law, highlights similarities, and adapts the concept for use in European competition law enforcement. It places an emphasis on the usefulness of such a concept against the role of consumers, but the conclusions can equally be drawn for small and medium enterprises’ private enforcement or private enforcement of competition law in general. It shows the advantages and disadvantages of including a system of Fair Funds. The paper argues that Fair Funds can serve as an alternative form of compensation, particularly for large groups of individual victims harmed in a small amount, such as consumers, with that overcome the lack of a harmonized collective redress system on EU level, and improve the coordination between public and private enforcement.
private enforcement, consumers, collective redress, damages, compensation, fines, disgorgement, US, EU, financial law
Article: The Issue of Consumer Compensation Before Antitrust Authorities: Commitments, Cooperation and Competence: The Hungarian Experience
Authors: Marosi Zoltán , Gergely Barnabás 
Published: March 2024

The compensation of consumers for damages stemming from a breach of EU competition law rules has been in the forefront of discussions in the last years. A recent important aspect of the debate is whether a mixing of public and private enforcement efforts could enhance the effectiveness of consumer compensation. In Hungary, consumer compensation for breach of another field of EU law (unfair commercial practices) has been championed by a public authority, the Hungarian Competition Authority, which has achieved significant results to the direct benefit of consumers in this respect. This paper reviews the authority’s recent practices, key decisions and main achievements in this area (including some earlier cases concerning antitrust) and then provides a detailed assessment of the corresponding advantages and disadvantages. The authors argue that some key achievements in Hungary in this respect are very well suited for further use in the development of consumer compensation in the field of antitrust law on both an EU and national level.
public enforcement, private enforcement, antitrust, consumer protection, damages, EU, Hungary
Implementasi Peran Pusat Inkubasi Bisnis Usaha Kecil (PINBUK) dalam Upaya Pengembangan UMKM di lndonesia (Studi Pada UMKM Di Kabupaten Kediri)
Authors: Khairul Wahid  , Sulistyowati  
Published: March 2024

Tujuan dari penelitian ini adalah untuk mengetahui lebih lanjut mengenai implementasi peran Pusat Inkubasi Bisnis Usaha Kecil (PINBUK) dalam upaya pengembangan UMKM di Kabupaten Kediri. Penelitian ini menggunakan metode penelitian kualitatif yang dipadukan dengan teknik deskriptif kualitatif. Penelitian ini didasarkan pada keberadaan PINBUK (Pusat Inkubasi Bisnis Usaha Kecil) secara umum. Hasil dari penelitian ini adalah inkubasi bisnis perguruan tinggi sebagai bagian dari PINBUK perannya tidak dapat dipisahkan dalam hal pengembangan UMKM di Kabupaten Kediri. Keberadaan inkubasi bisnis perguruan tinggi ini telah memberikan peran sebagai fasilitator bagi perkembangan UMKM di Kabupaten Kediri dengan memberikan pelatihan, pendampingan, dan bantuan kepada UMKM dalam mencari sumber pendanaan agar UMKM dapat mengakses dana tersebut untuk mengembangkan usahanya.
PAIXÃO, CIÚME OBSESSIVO E MORTE
Authors: Mantarro Callipo Daniela 
Published: March 2024

Leôncio, o vilão da Escrava Isaura (1831) e Frollo, o diabólico arquidiácono do Corcunda de Notre Dame (1875) têm em comum o fato de se apaixonarem por moças que não correspondem a seus sentimentos. Ambas as personagens demonstram um sentimento de posse em relação às jovens, sentimento este acompanhado de um ciúme obsessivo e doentio, que provocará morte e sofrimento. Tomando-se como base os conceitos de Literatura Comparada, este artigo tem por objetivo confrontar os vilões Leôncio e Frollo, destacando suas semelhanças e diferenças no que concerne à paixão e ao ciúme que levarão a um desfecho fatal nos dois romances. As reflexões apontam que Victor Hugo criou um vilão mais complexo, cuja duplicidade confunde o leitor , enquanto Bernardo Guimarães desenvolveu um antagonista estereotipado, que não se modifica ao longo da narrativa e não desperta a empatia daquele que lê.
FIBROMIALGIA: CONCEITO, SINAIS E SINTOMAS E TRATAMENTO
Authors: Tavares Thiago de Mello , Neves Marco Antonio Orsini , Schinko Francisco Gomes Bonetto , Cruz Thor Ferreira da , Silva Pedro Ballstaedt Gasparino da , Magnani Mirela Hoffmann , Nascimento Isabela de Oliveira , Lemos Gabriel Soares de 
Published: March 2024

Introdução: A fibromialgia é uma síndrome crônica caracterizada por dor generalizada, sensibilidade aumentada em pontos específicos, fadiga persistente e distúrbios do sono. Materiais e Métodos: Este estudo utiliza a abordagem de revisão integrativa da literatura, que permite a associação de vários estudos publicados para adquirir informações sobre uma determinada área de estudo. Os resultados possibilitam buscar, avaliar e sintetizar as evidências disponíveis sobre a Fibromialgia. Revisão Bibliográfica: A fibromialgia pode ser desafiadora devido à sua natureza complexa e multifatorial. Seu diagnóstico é baseado em critérios clínicos estabelecidos pelo American College of Rheumatology, que exigem a presença de dor generalizada por mais de três meses e identificação de “tender points” específicos. Além disso, outras condições médicas devem ser excluídas para um diagnóstico preciso. Os medicamentos frequentemente utilizados incluem antidepressivos tricíclicos, inibidores seletivos da recaptação de serotonina e noradrenalina, anticonvulsivantes e analgésicos opióides. Esses medicamentos atuam em diferentes sistemas neurotransmissores e têm como objetivo controlar a dor, melhorar o sono e reduzir outros sintomas associados. Discussão: O manejo da fibromialgia pode ser desafiador devido à sua natureza complexa e à variabilidade na resposta ao tratamento entre os pacientes. Algumas dificuldades incluem a necessidade de encontrar a combinação ideal de medicamentos para cada indivíduo, o risco de efeitos colaterais associados aos medicamentos, a presença de comorbidades que podem complicar o tratamento e a importância de abordagens não farmacológicas, como terapia física e terapia cognitivo-comportamental. Conclusão: A fibromialgia é uma condição crônica que requer uma abordagem integrada e personalizada para o tratamento. Embora os medicamentos possam ajudar a controlar os sintomas, o manejo bem-sucedido da fibromialgia muitas vezes envolve uma combinação de intervenções farmacológicas e não farmacológicas, adaptadas às necessidades individuais do paciente.
The effectiveness of a rehabilitation program with aqueous media on the egree of pain and balance for those suffering from sacroiliitis in football players
Authors: Abduljabbar-Khudhair Maryam , Basheer Ghofran , Liwaa Abdulfatah Maryam 
Published: March 2024

Abstract in English The aim of this study is to identify the effectiveness of rehabilitation exercises in conjunction with aquatic therapy for those suffering from sacroiliitis in football players. The researcher used the experimental approach, using the experimental design (pre-measurement, post-measurement). Similar to the objectives and procedures of the research, the researcher assumed the following: the existence of significant differences. Statistics between pre- and post-measurements in variables in favor of post-measurement for the following variables (degree of pain and level of balance).
The experimental approach was used with a pre- and post-measurement design on one group of football players with sacroiliitis, numbering (8) players whose ages ranged from (20 - 25 years). The program was applied for (8) weeks with (5) sessions in The week, the program included rehabilitation exercises inside and outside the aquatic environment, and the results of the research were. - The rehabilitation program prepared with hydrotherapy helped improve the general condition of the body and gradually disappear the feeling of pain in the joint clearly.
The use of hydrotherapy led to the disappearance of the feeling of pain and thus had a positive effect on performance
Prepared rehabilitation exercises and making the injured feel comfortable and improving the psychological state of the injured.
- The prepared rehabilitation program has a clear effect in improving the balance of the muscles working in the pelvic joint.
The exercises carried out clearly helped in the injured person's return to playing football normally.
- Using rehabilitative exercises accompanying hydrotherapy has good results, better than applying only rehabilitative exercises.
Recommendations: - Paying attention to following the rehabilitation program with hydrotherapy when football players suffer from sacroiliitis in order to avoid deterioration of the patient’s condition. The researcher also recommended using rehabilitative exercises with hydrotherapy and employing it consistently within rehabilitation programs for all pelvic joint injuries. - The researcher recommended the importance of functional tests as a criterion for the player’s return to playing football. - She pointed to the diversification and expansion of special research into the prevention of pelvic joint injuries using modern means and devices.

Keywords: sacroiliitis, hydrotherapy, degree of pain, and instability.
Social vulnerability in communities of reformation and his relation with the stress
Authors: Veloz Montano María de las Nieves , Keeling Álvarez Mercedes 
Published: March 2024

The article constitutes a result attained of the study accomplished from the Center Especializado in Servicios Educacionales of the municipality San Miguel of the Census to the 19 communities of reformation that are characterized for his conformation with originating residents of communities with socioeconomic unfavorable conditions, with risk factors in the behavior of the same, generated for internal emigration. He shows himself to be transit to new communities still when they improve the socioeconomic conditions of life, they keep on carrying conditions of social vulnerability, in front of lack of legal capacity and conscience of the communal in the solution of his problems of social cohabitation. They examine a set of factors that they have an effect on the prevalence of social vulnerability and relation with the stress that they generate the insecurity, the aggressiveness and the crowding accepts her
Manajemen Kepala RA di Bidang SDM Guru dalam Peningkatan Mutu Pendidikan (Studi Kasus di RA Nurul Hidayah Jembayat Kecamatan Margasari)
Authors: Eni Rakhmawati  
Published: March 2024

This study examines the RA Head Management in the field of teacher HR. It is against this background that management owned by RA is not very good in the field of Teacher HR. This causes a lack of public trust in education held at RA Nurul Hidayah Jembayat Margasari. The purpose of this study was to determine the profile of coconut management in RA Nurul Hidayah Jembayat Margasari and provide recommendations for the formula for the Management of RA Heads in the field of Human Resources in Improving the quality of education in RA Nurul Hidayah Jembayat Margasari.
Research methods using a qualitative approach, data analysis techniques using data reduction, with the method of taking data through observation, interviews and documentation. The data obtained are presented in a qualitative form and then conclusions are drawn as well as checking the validity of the data, extension of observation and perseverance.
The results of this study are that RA Nurul Hidayah Jembayat Margasari has the goal of helping to lay the foundation towards the development of attitudes, knowledge, skills and creativity needed by students in adjusting to the environment. Its existence is used as a forum and trust by the local community to educate the children of the nation so that these children can develop in accordance with the educational goals to be achieved by RA Nurul Hidayah Jembayat Margasari. The strategy efforts undertaken are divided into 3 types, namely strategies in the field of human resources, strategies in the field of management and strategies in the field of facilities and infrastructure. Principal management maximizes human resources through training and education for teachers to produce abilities and increase knowledge in teaching students according to established standards.
Influence of Different Sowing Times and Nutrient Management on Growthand Yield of Summer Sesame (Sesamum indicum L.)
Authors: Chaudhri Karuna M. , Patel H. H. , Chaudhari Priya R. , Bhagariya S. G. , Thummar Priyanka 
Published: March 2024

A field experiment was conducted during the summer season of 2019 at College Farm, N. M. College of Agriculture, Navsari Agricultural University, Navsari. The experiment was laid out in split plot designit included three sowing dates viz.D1:2nd week of February, D2:4th week of February,D3:2nd week of Marchas main plot as well as five nutrient management practices, including N1:100% RDN, N2:100% RDN + Sap (1%), N3:75% RDN + Sap (1%), N4:100% RDN + Urea (1%) , N5:75% RDN + Urea (1%) as sub plot and replicated in four times. The results of this study showed that sesame sown on second week of march recorded higher growth parameters, viz, plant height (cm), dry matter accumulation (g/plant) as well as seed yield, stalk yield and harvest index while remaining noticeably on par with 4thweek of February. Among the nutrient management treatments, the significantly improved the growth parameters like plant height (cm), dry accumulation (g/plant) and yield of stalk was observed with crop fertilize 100% RDN along with Urea spray 1% which was statistically at par with 100% RDN and Sap spray 1%. Highest seed yield was recorded when the application of 100% RDN with Urea spray 1%.
Floating Market-Based Slow Tourism: Harnessing Climate-Based Entrepreneurship towards Community Development in the South-Western Region of Bangladesh
Authors: Shabbir Rubaiyat , Shah Md Faruk , Kuri Bapon Chandra 
Published: March 2024

Purpose: Slow tourism is a new, alternative form of tourism competing with mass tourism, as tapping its full potential can be utilised in riverine and flood-prone countries. The key purpose of this study is to find the elements of slow tourism in the southwestern part of Bangladesh, known for its serene floating market, and assess its features that are compatible with the principles of slow tourism.
Methodology: This research adopted a qualitative approach. Qualitative methods such as narrative interviews, key informant interviews and FGDs were used to collect primary data. The southern region of Bangladesh, is famous for floating market and was selected as a study site.
Findings: To incorporate the floating market through the broader lens of “Slow Tourism”, synthesising the attributes of slow tourism was significant. As the attributes of the floating market supported the characteristics of slow tourism to a certain degree, the floating markets and adjacent areas were a suitable premise for developing the concept of slow tourism.
Originality: Since there hasn’t been ample research on slow tourism in Bangladesh, this study can transform the perception of conventional tourism into alternative tourism. It provides tourists with spiritual tranquillity in the desired destinations of floating markets and a leeway to connect with local people, history and cultural products rendering a mutual reciprocity for future research.
Phase‐Transfer‐Catalyzed Enantioselective Mannich Reaction of Malonates with α‐Amido Sulfones
Authors: Fini Francesco , Bernardi Luca , Herrera Raquel P. , Pettersen Daniel , Ricci Alfredo , Sgarzani Valentina 
Published: October 2006

AbstractThe highly enantioselective reaction between in situ generated, Cbz‐protected azomethines and malonates in the presence of 150 mol % of potassium carbonate (50 % w/w) and 1 mol % of quinine‐derived quaternary ammonium bromides as phase‐transfer organocatalysts has been developed. This study reports a novel approach for the asymmetric Mannich‐type reaction and a wide range of azomethines, including those derived from enolizable aldehydes, is tolerated by the present system. The adducts, obtained in excellent yields with ee up to 98 %, are suitable precursors of optically pure β‐amino acids.
Water Solvent Method for Esterification and Amide Formation between Acid Chlorides and Alcohols Promoted by Combined Catalytic Amines: Synergy between N‐Methylimidazole and N,N,N′,N′‐Tetramethylethylenediamine (TMEDA)
Authors: Nakatsuji Hidefumi , Morita Jun‐ichi , Misaki Tomonori , Tanabe Yoo 
Published: October 2006

AbstractAn efficient method for esterification between acid chlorides and alcohols in water as solvent has been developed by combining the catalytic amines, N‐methylimidazole and N,N,N′,N′‐tetramethylethylenediamine (TMEDA). The present Schotten–Baumann‐type reaction was performed by maintaining the pH at around 11.5 using a pH controller to prevent the decomposition of acid chlorides and/or esters and to facilitate the condensation. The choice of catalysts (0.1 equiv.) was crucial: the combined use of N‐methylimidazole and TMEDA exhibited a dramatic synergistic effect. The catalytic amines have two different roles: (i) N‐methylimidazole forms highly reactive ammonium intermediates with acid chlorides and (ii) TMEDA acts as an effective HCl binder. The production of these intermediates was rationally supported by a careful 1H NMR monitoring study. Related amide formation was also achieved between acid chlorides and primary or secondary amines, including less nucleophilic or water‐soluble amines such as 2‐(or 4‐)chloroaniline, the Weinreb N‐methoxyamine, and 2,2‐dimethoxyethanamine.
Poly(norbornene)‐Supported N‐Heterocyclic Carbenes as Ligands in Catalysis
Authors: Sommer William J. , Weck Marcus 
Published: October 2006

AbstractIn this contribution, we present the synthesis of norbornene‐supported N‐heterocyclic (NHC) carbenes. These functionalized norbornenes were polymerized via ring‐opening metathesis polymerization in a controlled fashion either before or after metalation with a variety of palladium and ruthenium precursors resulting in the formation of polymer‐supported NHC‐based metal catalysts. The activities of the palladium‐based catalysts in the Suzuki–Miyaura, Sonogashira and Heck coupling reactions were studied in detail. In all cases, the polymeric catalysts demonstrated the same activity as their small molecule analogues. Furthermore, we carried out preliminary investigations into the stability of these catalysts using poisoning studies. A clear dependence of the stability of the polymer‐supported catalysts on their palladium precursor was observed with palladium acetate‐based polymeric NHC catalysts being the most stable. Finally, we have studied the reactivity of our supported NHC ruthenium complexes as catalysts for ring‐closing metathesis. Again, in all cases good conversions were observed with comparable activities to other supported NHC‐ruthenium catalysts. Lastly, we were able to remove the ruthenium catalysts from the solution quantitatively demonstrating the possibility of metal removal.
Efficient Access to Conjugated Dienones and Diene‐diones from Propargylic Alcohols and Enolizable Ketones: A Tandem Isomerization/Condensation Process Catalyzed by the Sixteen‐Electron Allyl‐Ruthenium(II) Complex [Ru(η3‐2‐C3H4Me)(CO)(dppf)] [SbF6]
Authors: Cadierno Victorio , Díez Josefina , García‐Garrido Sergio E. , Gimeno José , Nebra Noel 
Published: October 2006

AbstractA large variety of conjugated dienones R1R2CCHCHC(R3)C(O)R4 and diene‐diones R1R2CCHCHC{C(O)R3}C(O)R4 have been synthesized in high yields by reacting terminal propargylic alcohols HCCCR1R2(OH) with enolizable ketones R3CH2C(O)R4 and β‐dicarbonyl compounds R3C(O)CH2C(O)R4, respectively. The process, which is catalyzed by the 16e‐ (η3‐allyl)‐ruthenium(II) complex [Ru(η3‐2‐C3H4Me)(CO)(dppf)] [SbF6] associated with CF3CO2H, involves the initial isomerization of the propargylic alcohol into the corresponding α,β‐unsaturated aldehyde R1R2CCHCHO (Meyer–Schuster rearrangement) and subsequent aldol‐type condensation.
Natürliche und synthetische Derivate der Carnosolsäure
Authors: Brieskorn C. H. , Dömling H. J. 
Published: October 2006

AbstractIn Rosmarin‐ und Salbeiblättern werden als neue Derivate der Carnosolsäure der 7‐β‐Methyläther ihres γ‐Lactons und aus methyliertem Extrakt der 7‐α‐Methyläther des 11,12‐Dimethyläthers des γ‐Lactons aufgefunden. In dem von Wenkert, Fuchs und McChesney isolierten 7‐Hydroxy‐γlacton des Dimethyläthers der Carnosolsäure wird der 7‐Hydroxyl‐gruppe die β‐äquatoriale Lage zugewiesen. In Carnosol und Thymol kann die der Isopropylgruppe benachbarte phenolische Gruppe nur mit Dimethylsulfat, nicht jedoch mit Diazomethan methyliert werden. Beim Methylieren von Carnosol mit Diazomethan treten ferner Ringverengung vom δ‐ zum γ‐Lacton, Oxydation am C‐6 und Methylierung am C‐7 auf.
Bildung und Eigenschaften des 1,2‐Bis(1‐hydroxy‐2‐oxocyclohexyl)‐äthans 1. Mitt.: Zur Frage der oxydativen Ringverengung von Cyclohexanderivaten
Authors: Roth H. J. , Schwenke Ch. , Anagnostu P. , Gresbrand H. 
Published: October 2006

AbstractDas bei der Einwirkung von Brom in Gegenwart von Wasser und Essigsäure auf 1‐(1‐Hydroxy‐2‐oxocyclohexyl)‐2‐(2‐oxo‐cyclohexyl)‐äthan (I) entstehende Oxydationsprodukt ist 1,2‐Bis(1‐hydroxy‐2‐oxo‐cyclohexyl)‐äthan (II). Das daneben entstehende 1‐(1‐Hydroxy‐2‐oxo‐cyclohexyl)‐2‐(1‐brom‐2‐oxo‐cyclohexyl)‐äthan (III) liefert bei der Verseifung mit Lauge ebenfalls II. Eigenschaften und Derivate von II werden beschrieben.
Synthesis and Anti‐tumor Activities of Novel Pyrazolo[1,5‐a]pyrimidines
Authors: Li Juan , Zhao Yan Fang , Zhao Xiang Lin , Yuan Xiao Ye , Gong Ping 
Published: October 2006

AbstractA series of novel pyrazolo[1,5‐a]pyrimidines were designed and synthesized in order to find novel potent anti‐tumor compounds. The structures of all the compounds were confirmed by IR, 1H‐NMR, elemental analysis, and MS. Their anti‐tumor activities against cancer cell lines were tested by the MTT method in vitro. Compound 19 displayed potent anti‐tumor activity.