bluuebunny/crossref_metadata_2025_split huggingface dataset:
Modern Slavery in Liner Shipping: An Empirical Analysis of Corporate Statements
Authors: Usynin Maxim 
Published: February 2024

Forced labour is a widespread risk for workers in the shipping industry. Traditional approaches to tackling the problem rely on the rules of flag state and port state jurisdiction, leaving a significant margin of political discretion in dealing with violations of labour rights. This article examines whether private enforcement mechanisms in the form of tort actions can play a role in securing the labour rights of workers and providing them with access to remedies. Following recent case law, it examines the possibility of enforcing the duty of care as stated in the company materials, in particular the growing number of corporate annual reports. The article relies on empirical material, consisting of the statements published by shipping companies under the UK Modern Slavery Act [MSA]. In addition to the descriptive observations on compliance, the study carries out a content analysis of the statements, seeking to identify the patterns of reporting and industry best practices. The final part of the article examines whether corporate undertakings as laid down in modern slavery statements can serve as grounds for tort liability. Based on the empirical data, the study concludes that the statements provide insufficient grounds for holding companies liable for labour rights violations.
Modern Slavery, Forced Labour, Liner Shipping, Annual Reports, Published Materials, Private Enforcement, Supply Chain Liability
Dealing with Unsatisfactory Arbitral Awards: Observing the Grounds of Annulment of Arbitral Awards in Indonesia
Authors: Fitrianggraeni Setyawati , Fauziah Eva Fatimah , Purnama Sri 
Published: February 2024

Arbitration is often preferred because its award is final and binding. Nonetheless, this premise is not absolute. There are situations where the arbitral award can be set aside. In Indonesia, this procedure is locally known as annulment and requested to the District Court (or Pengadilan Negeri ‘PN’). Article 70 of Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution (‘AADR Law’) sets out three main grounds to request an annulment, i.e., forgery, concealment, and deception. However, the General Elucidation of the AADR Law suggests a non-exhaustive list of grounds by using the term ‘amongst others’. This vague phrase opens the grounds for interpretation by the Court, and parties seeking annulment can request grounds outside those expressly listed in the AADR Law. The most common examples include ultra petita, unfairness, and even Article 643 of the Reglement op de Rechtsvordering (RV), which have been previously invoked in annulment cases. The authors aim to scrutinize the prevailing laws and decisions regarding the annulment of the arbitral award and delve deeper into the grounds for arbitral award annulment requests in Indonesia from 2019-2022. Seventy cases were examined during this period. Out of seventy cases, twenty-nine cases were filed for an appeal to the Supreme Court, and two cases out of the twenty-nine cases sent for civil review. In total, fourteen cases were granted annulment, whereas twenty-two requests were held inadmissible (niet onvankelijke verklaard), and thirty-four requests were rejected.
Arbitration, Grounds for Annulment, Grounds for Setting Aside, Arbitral Award, Award Annulment, Article 70 of Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution, Award Annulment in Indonesia, Award Annulment Process, Unsatisfactory Arbitral Award
Pillar One and Alchemy: What Can We Learn from past Mistakes
Authors: Brauner Yariv , Moreno Andrés Báez 
Published: February 2024

Pillar One’s Amount A has failed miserably. However, the paper attempts to enumerate the many political and technical mistakes made in its formation process in order to underpin an alternative proposal that the authors had already advocated some time ago.
International Taxation, Pillar One, Amount A, Witholding Taxes.
The Case for an EU Cap on Interest on Underpaid Tax: Protecting the Internal Market
Authors: Lammers Jeroen 
Published: February 2024

This article examines whether the differences in the calculation of interest on underpaid taxes among EU Member States could conflict with or impact the functioning of the EU internal market. The analysis indicates that such a conflict exists, and that an EU minimum standard protecting taxpayers’ rights is justified to remedy this while harmonizing the rules on interest accrual entirely would likely exceed the limits of the proportionality principle. The article’s starting point is the recent Danish Supreme Court ruling on beneficial ownership which recommends that the Danish legislator review national rules on interest accrual in cases of prolonged tax proceedings and consider a remedy that allows disputed amounts to be deposited with tax authorities. It evaluates the international and EU legal frameworks addressing this issue and compares interest accrual rules between Member States. The article finds that these legal frameworks offer insufficient guidance. It also discusses the Danish Supreme Court’s suggested remedy and asserts that it is ineffective and inefficient. Furthermore, this study demonstrates that it is not suitable as an EU minimum standard, and the latter should instead be designed as a maximum percentage of the disputed amount. This relatively simple approach is a suitable manner for realizing the intended objective as it would incentivize taxpayers to pay their tax bills on time while safeguarding their fundamental human rights wherever they are established in the EU. Moreover, it would prevent placing undue administrative burdens on either taxpayers or tax administrations and would not impede Member States’ abilities to design their tax administrative procedures to fit their national tax systems and practices.
Tax surcharges, tax penalties, Interest, EU, Internal Market, taxpayers’ rights
Analysing BEPS Action 7 in the Context of Agency PEs
Authors: Naniwadekar Mihir 
Published: February 2024

This article considers whether the revisions to the dependent agent permanent establishment (DAPE) provisions in the OECD Model Convention (as a result of BEPS Action 7) provide a framework for solving the problem of artificial avoidance of DAPE status. It argues that the ‘avoidance’ was not so much the use of artificial structures but the lack of guidance over the appropriate interpretational approach to be adopted in applying the provisions. Solving the problem then required redrafting them in order to provide substantial interpretative guidance on adopting a substance-based interpretational approach. An analysis of the redrafted provisions and an examination of the interpretational issues arising from them shows that the larger problem of avoidance of DAPE status is not truly addressed because they continue to privilege legal concepts rather than commercial concepts. The result is that the changes to Article 5(5) do effectively address the specific problem of commissionnaires, but they fail to provide enough guidance to adjudicators to adopt a substance-based approach towards handling newer structures that will undoubtedly be devised by tax advisors. At the same time, the changes to Article 5(6) appear to draw some boundaries on the ability of multinational groups to avoid DAPE status; however, this is again not a solution that appears to be justified in principle. Ultimately, by adopting a patchwork of solutions to tackle specific problems, the BEPS rewrite may perhaps have missed an opportunity to clarify the underlying interpretative approach and cannot be truly said to have solved the problem of artificial avoidance of DAPE status at a more general level.
Permanent establishments, dependent agent PEs, BEPS Action 7, independent agents
EDITORIAL
Authors: Surichaqui Gutiérrez Franklin 
Published: February 2024

Es un honor presentar a ustedes la edición Número 6 de la Revista Científica Ciencias Ingenieriles. Esta revista viene siendo publicada de manera continua desde el año 2021 e integra diversas publicaciones.
Desde el año 2021 la Revista Ciencias Ingenieriles edita dos números al año, uno en julio y otro en enero. Ello es muestra del continuo crecimiento de la revista, de su aceptación por parte de los lectores, y la valoración que recibe de parte de los autores. Queremos como es costumbre agradecer a nuestro equipo editorial, a los revisores actuantes en este número y en los anteriores y valorar también el esfuerzo de los autores que presentan en este número los hallazgos de sus productos de investigación.
Varios factores juegan un papel en mantener y mejorar la calidad científica. No obstante, la gestión editorial de la Revista se ha propuesto de manera prioritaria, incrementar la participación de expertos internacionales tanto en el comité científico como en el conjunto de pares evaluadores. Este esfuerzo también depende de la calidad de los artículos, por ello, se busca que las contribuciones que se reciben, se evalúan y se publican atiendan los criterios de la Revista y las normas internacionales para este tipo de publicaciones.
Desde este escenario, despedimos esta edición satisfechos del trabajo realizado; todo en aras de seguir enriqueciendo y actualizando los saberes de la ingeniería, igualmente, los invitamos a seguir participando en los próximos números para dar a conocer sus hallazgos de investigación y consolidar nuestra comunidad científica.
Evaluation of Growth, Chlorophyll Content, and Photosynthesis Rate of Curcuma xanthorrhiza With Different Shade Levels
Authors: Murwani Zelvy Amelia , Artika I Made , Syaefudin  , Nurcholis Waras 
Published: February 2024

Curcuma xanthorrhiza RoxB. is a medicinal plant found in Indonesia and is often cultivated for therapeutic purposes. Curcuma xanthorrhiza typically thrives in shaded, low-light environments. In this study, plant growth, photosynthetic rate, and chlorophyll content of C. xanthorrhiza in the same growing environment with different shade treatments were evaluated. The level of shade was adjusted using paranet at 0%, 25%, 50%, and 75%. Growth observations of C. xanthorrhiza were carried out from 1 to 6 months after planting (MAP). Chlorophyll content was measured using a UV-Vis spectrophotometer at 649 and 665 nm. The photosynthetic rate was measured using Li-Cor 6400 at 5 MAP. The results revealed that 50% shade gave the best response for plant height at 2 MAP. However, the highest number of leaves was found at 25% shade at 4 and 5 MAP. The shade level of 25% produced a significant response for C. xanthorrhiza rhizome biomass. The highest photosynthetic rate was found at 0% shade (26.69 µmol CO2 m-2s-1) and the lowest at 75% shade (15.12 µmol CO2 m-2s-1). Meanwhile, the chlorophyll content and number of tillers of C. xanthorrhiza leaves were unaffected by shade treatment. This study shows that shade treatments at 25%-50% levels gave the best growth responses in the C. xanthorrhiza plants.
FORMULASI FOUNDATION (ALAS BEDAK) DARI CANGKANG TELUR AYAM NEGRI
Authors: Supartini Entin , Arief Adilla Edi , Suharyani Ine 
Published: February 2024

ABSTRACT
Foundation (Compact Powder) is a decorative cosmetics (makeup) used in cosmetology as a base before sprayed powder. Foundation serves to disguise pale skin, make face powder more attached to the surface of the skin, and cover blemishes acne scars. Chickenâ€™s egg shell contains carbonate calcium (CaCO3) at around 94%, also protein and vitamins. CaCO3 has a strength to revet and gives the radiant effect when face powders be used, so that egg shell are well suited as a base material foundation. Foundation is made in the form of a lotion product (liquid) and cream by using a base Na-CMC 0,25% ; 0,5% and 0,75%. Whereas, optimization of cream base with various concentrations Emulsifying Wax is 10%, 9%, 8%, 7% dan 5%. The results on optimization of lotion base obtained optimal base is base with a concentration of 0,75%, whereas the optimum concentration cream base is 8%. Domestic chicken egg shellâ€™s powder obtained from the process of pollination using a mortar. Cream foundation created in six formulas, namely the first formula containing 5% of active subtance, second formula containing 7,5%, third formula containing 10%, fourth formula containing 12,5%, formula fifth containing 15% and sixth formula containing 17,5%. Stability cream testâ€™s result showed the stocks is stable during 30 days of storage. Having done hedonic test on respondent 52 people based on preference level, obtained result is the first formula become the first order of most preffered with a percentage of 73,5%, second formula at 71,9%, 62,3% for third formula, fourth formula at 57,3%, and fifth formula at 51,2% and sixth formula is 44,6%.
Keywords : Foundation, egg shell, cream.
IMPLEMENTASI MANAJEMEN KEPEMIMPINAN DALAM PENCAPAIAN TUJUAN ORGANISASI
Authors: Rahmi Aulia  , Bambang Kurniawan  , Muhamad Subhan  
Published: February 2024

In the current era of globalization, leadership management is very important in an organization. Leadership management is a science that teaches how someone carries out leadership by using all the resources they have and always prioritizing a concept and rules that apply in management science.
In carrying out leadership management in an organization it is required to have leadership that has strong leadership character and can carry out the principles of leadership in carrying out its duties in an organization with good leadership management so that organizational goals will be achieved even better.
Anticoagulation strategy with bivalirudin plus aspirin combination during extracorporeal membrane oxygenation for COVID-19-associated acute respiratory distress syndrome
Authors: Oğuş Halide , Altınay A. Ece , Hançer Hakan , Mert Özgür Mustafa , Şimşek Mine , Menekşe Şirin , Emre Gürcü Mustafa , Kaan Kırali Mehmet 
Published: February 2024

Background: In this study, we present our experience in treating patients receiving extracorporeal membrane oxygenation for novel coronavirus disease-2019 (COVID-19)-associated acute respiratory distress syndrome using a combined anticoagulant and antiaggregant treatment with intravenous infusion of bivalirudin and aspirin.
Methods: Between April 1st, 2020 and January 31st, 2022, a total of 52 adult patients (32 males, 20 females; mean age: 44.5±11.5 years; range, 21 to 71 years) who received extracorporeal membrane oxygenation due to COVID-19-associated acute respiratory distress syndrome and whose anticoagulant treatment consisted of bivalirudin plus aspirin were retrospectively analyzed. During the first 10 days of extracorporeal membrane oxygenation, bivalirudin dosing, activated partial thromboplastin time, and activated clotting time, as well as major bleeding events and patient and/or ECMO-circuit thromboses were recorded.
Results: The mean bivalirudin dose per day ranged from 0.03 to 0.04 mg/kg/h, with a mean overall dose of 0.036 mg/kg/h. The mean activated partial thromboplastin time was 49.1±6.9 sec throughout 10 days of the application. The percentage of time in the target range for activated partial thromboplastin time was 58.9±20.1% within 10 days of application, compared to 33.1±31.1% for the first 24 h. The mean daily activated clotting time was below the target range within the first three days, but it was consistently within the target range after Day 3. During the first 10 days of the application, no mortality occurred. Major bleeding occurred in 11 patients (21.1%) and circuit thrombosis occurred in three patients (5.8%).
Conclusion: In patients receiving extracorporeal membrane oxygenation for COVID-19-associated acute respiratory distress syndrome, an hourly bivalirudin dose of 0.03 to 0.04 mg/kg/h throughout the first 10 days of application was associated with the targeted anticoagulation profile of 45 to 60 sec. The combination was associated with a comparable rate of major bleeding, but a lower rate of circuit-thrombosis compared to the literature reports.
Investigation of the effects of different drugs on the prevention of intrapleural adhesion in a rat model
Authors: Sarıçoban Barış , Kuru Murat , Fındık Sıddıka , Kılınç İbrahim , Altınok Tamer 
Published: February 2024

Background: The aim of this study was to investigate the antifibrinolytic and anti-inflammatory effects of hesperidin, tenoxicam and enoxaparin on intrapleural adhesions in an experimental rat model.
Methods: A total of 52 healthy adult male Wistar Albino rats from the same colony were randomly divided into six groups as sham (Group 1), surgical control (Group 2), low-dose hesperidin (Group 3), high-dose hesperidin (Group 4), tenoxicam (Group 5), and enoxaparin (Group 6). All subjects underwent left thoracotomy and except for the sham group, an adhesion model was applied and, postoperatively, the drugs were administered intraperitoneally. On Day 11 postoperatively, the rats were sacrificed and their blood levels of interleukin-1β and interleukin-10 were examined and they were evaluated for pleural adhesion area, adhesion severity score, mesothelial cell proliferation score, mononuclear cell infiltration score, and macrophage infiltration score in the collagen layer.
Results: The lowest adhesion area and adhesion severity score were found in Group 6. There was a statistically significant difference between Group 2 and Group 6 and between Group 3 and Group 6 in terms of both parameters (p=0.04 and p=0.02). As for adhesion area, a statistically significant difference was found between Group 5 and Group 6 (p=0.04). Statistically significant differences were also found between Group 2 and Group 5 in terms of mesothelial cell proliferation scores and between Group 1 and Group 4 in terms of mononuclear cell infiltration scores (p=0.03 and p=0.02).
Conclusion: Enoxaparin, tenoxicam, and high-dose hesperidin act at different points to prevent adhesion in rats.
El proceso de control interno y su importancia en la rentabilidad de la asociación de personas con discapacidad del cantón Rocafuerte, provincia de Manabí, Ecuador, periodo 2020-2022
Authors: Garcia-Camacho Dario Javier , Reina-Tello Sabrina Sofia , Espinal-Santana Narcisa , Reina-Tello Marcelo Enrique , Subiaga-Delgado Rosa Isabel 
Published: February 2024

En la presente investigación se planteó como objetivo analizar el proceso de control interno y su importancia en la rentabilidad de la Asociación de Personas con Discapacidad (ADISROCA) del Cantón Rocafuerte, provincia de Manabí, en el periodo 2020-2022. En función de ello, se asumió una metodología de enfoque cuantitativo, de diseño no experimental de corte transversal, tipificado de campo y de alcance descriptivo, con apoyo de una investigación documental. La población quedó conformada por 7 personas con responsabilidades directivas en la institución. La técnica de recolección de datos fue la encuesta y el instrumento un cuestionario heterogéneo de preguntas cerradas. Los resultados encontrados para el periodo establecido de análisis, dan cuenta que el nivel de control interno, el ambiente de control interno y el monitoreo son bajos. Por su parte, se aplican elementos para medir la rentabilidad como estimación de presupuesto de caja, se aplican los índices de rentabilidad económica y financiera, el margen de utilidad bruta y de utilidad en operaciones para medir su rentabilidad, sin embargo, se requiere mejorar para aumentar la efectividad administrativa de la entidad. De concluye que se requiere establecer estrategias administrativas que redunden en una mejora en el proceso del control interno como aspecto que notablemente incidirá favorablemente en la rentabilidad de ADISROCA en el tiempo venidero.
Depression, Anxiety and Stress due to the COVID-19 Pandemic in Residents attending a Community Health Facility in North Lima
Authors: Meneses-Claudio Brian , Saberbein-Muñoz Juan , Salinas-Cruz Maria , Quesada-Aramburu Teresa , Mejia-Mejia Elias , Díaz-Flores Francis , Huamaní Enrique Lee , Yauri-Machaca Melissa 
Published: February 2024

Introduction: mental disorders are one of the problems caused by the coronavirus pandemic in the general population, so the objective of the study is to determine depression, anxiety and stress due to the COVID-19 pandemic in residents who go to a community health facility in North Lima, Methods: it is a quantitative, descriptive-cross-sectional study, with a total population of 140 people attending a community health facility, who answered a questionnaire on sociodemographic aspects and the scale of depression, anxiety and stress, Results In their results, we can observe that 51,4 % (n=72) of the participants have moderate depression, 45 % (n=63) moderate anxiety and 42,1 % (n=59) moderate stress, Conclusions: in conclusion, actions aimed at the mental health of the general population due to the COVID-19 pandemic must be reinforced, improved or implemented in a comprehensive manner
Karakteristik Fisik dan Sensori Kue Semprit dari Formulasi Tepung Pati Garut (Maranta arundinacea L) dan Tepung Ubi Jalar Ungu (Ipomoea batatas L)
Authors: Purnomo Sigit , Kartikawati Diah , Hermanu Bambang 
Published: February 2024

Kue semprit adalah salah satu jenis kue kering jenis biskuit berlemak (rich biscuit) karena menggunakan lemak setengah dari berat tepung yang berbahan tepung, lemak, telur, dan gula. Tujuan penelitian ini adalah untuk mengkaji karakteristik fisik (nilai warna L*,a*,b*) dan sensoris (warna, aroma, tekstur dan rasa) kue semprit dari tepung pati garut dan tepung ubi jalar ungu. Rancangan penelitian ini menggunakan Rancangan Acak lengkap (RAL) dengan 5 perlakuan, yaitu S1 = (tepung pati garut 100% : 0% tepung ubi jalar ungu), S2 = (tepung pati garut 87,5% : 12,5% tepung ubi jalar ungu), S3= (tepung pati garut 75% : 25% tepung ubi jalar ungu), S4 = (tepung pati garut 62,5% : 37,5% tepung ubi jalar ungu), S5 = (tepung pati garut 50% : 50% tepung ubi jalar ungu). Masing-masing perlakuan diulang sebanyak 3 kali, sehingga diperoleh 15 unit percobaan. Data yang diperoleh dianalisis menggunakan uji Anova dan uji lanjut menggunakan DMRT. Hasil penelitian menunjukkan nilai warna kecerahan L* kue semprit berkisar antara 35,690-55,594. Warna a* kue semprit berkisar antara 11,213-18,181. Warna b* kue semprit berkisar antara 1,632-7,900. Adanya tanpa penambahan tepung ubi jalar ungu meningkatkan nilai warna L* (hitam-putih) dan b* (biru-kuning) kue semprit. Kadar abu kue semprit berkisar antara 1,000-1,750%, kadar air kue semprit pada kisaran 3,16 – 4,83 % dan berbeda nyata antar formulasi. Panelis menyukai warna dan aroma kue semprit pada formulasi tepung pati garut dan tepung ubi jalar ungu 50% dengan nilai skor berturut-turut 4,300 dan 3,600. Panelis menyukai tekstur dan rasa kue semprit pada formulasi tepung pati garut 75% dan tepung ubi jalar ungu 25% dengan nilai skor 3,800 dan 3,867.
Reformasi Birokrasi Dalam Pelayanan Publik
Authors: Kuzaimah Kuzaimah  , Rini Werdiningsih  , Bambang Windu Sancono  
Published: February 2024

Konsep birokrasi modern, reformasi birokrasi dan pelayanan public beserta suatu paradigma wawasan pengawasan dalam mewujudkan birokrasi modern. Pembentukan sejumlah lembaga pengawasan tersebut adalah dalam rangka memperkuat kualitas kontrol terhadap jalannya roda pemerintahan hal ini karena kualitas kontrol dari lembaga pengawasan memiliki peranan yang besar dalam menciptakan tata kepemerintahan yang baik good government ‘’ control atau pengawasan adalah merupakan salah satu fungsi manajemen yang memiliki fungsi untuk mengawasi.