bluuebunny/crossref_metadata_2025_split huggingface dataset:
Privacy-Shielding Autonomous Systems For Natural Disaster Management (Ndm): Targeted Regulation Of The Use Of Autonomous Systems For Natural Disaster Management Goals Before The Materialization Of The Privacy Harm
Authors: Bouchagiar Georgios , Mygdalis Vasileios , Pitas Ioannis 
Published: February 2024

This contribution aims to recommend a fully-fledged privacy-assessment applicable to future uses of Autonomous Systems (AS) for Natural Disaster Management (NDM) purposes. It claims that certain implementations may interfere with the right to privacy and the protection of personal data and analyses challenges stemming from (non-) compliance with the General Data Protection Regulation (GDPR). Moreover, it subjects the use of autonomous systems to the European Court of Human Rights’(ECtHR) Legality – Legitimacy – Necessity testing (LLN-check). On this basis, it proposes a targeted and ex ante privacy-assessment to address legal uncertainty, resulting from the GDPR’s tech-neutrality and case law’s ex post (after the harm) adjudication. The recommended scheme, ideally involving experts from various disciplines who would moreover be independent, could apply before the actual use of any AS and give a ‘proceed’, a ‘proceed with conditions’ or a ‘do not proceed’ decision.
personal data, privacy, autonomous systems, natural disaster management
Assessing Availability of Public Legal Aid: Evidence from Finland
Authors: Huhtilainen Matias , KOSKELA Tarja , Sutela Mika , Tolvanen Matti 
Published: February 2024

This paper discusses eligibility to and availability of public legal aid in the context of Finland. In particular, we look at which socioeconomic characteristics correlate with being an eligible public legal aid client on one hand and conversely identify several barriers to access that prevent otherwise eligible, often low-income, clients receiving legal aid on the otherWe combine three data sets including results from interviews conducted in 2021 with Finnish civil servants, legal counsels and private lawyers within the public legal aid infrastructure, Finnish Legal Register Center’s data on all public legal aid clients between 2016-2018 as well as Statistics Finland’s administrative registry data consisting of socioeconomic information on all Finnish citizens
Finally, we provide a discussion on our policy-relevant findings in terms of frictions in matching clients in need to public legal aid services, which are in Finland provided by both private lawyers and public legal aid attorneys
Public legal aid, Availability, Finland
Commentary: Practical Customs Aspects of CBAM
Authors: Naujoke Enrika 
Published: February 2024

EU sustainability requirements, including the latest known as the Carbon Border Adjustment Mechanism (CBAM), take the practical form of data requirements passed from the EU importer to the manufacturer of goods in a non-EU country. The new laws raise many questions, the first being who in the company (both importing and manufacturing) is responsible for compliance. In the case of CBAM, Customs play an important role, so eyes turn first to the customs specialist. Let's take a look at whether this is really the right position to be in charge of CBAM compliance.
EU, Carbon Border Adjustment Mechanism (CBAM), customs
Interim Measures before the EU Courts in the Realm of the Common Commercial Policy and the Common Foreign and Security Policy
Authors: Kuplewatzky Nicolaj 
Published: February 2024

This article focuses on successful interim measures before the General Court and the European Court of Justice in the realm of international trade and restrictive measures. Pursuant to that procedure, a judge may suspend the operation of a contested act. While the conditions for an award of such measures are famously strict, recent case-law of the EU Courts has brought about a more flexible interpretation of those conditions. The article will assess whether that logic is tenable and can be extended to the area of EU trade and restrictive measures.
EU, Carbon Border Adjustment Mechanism (CBAM), customs
Notes on Tax Disputes from Misapplication of Indonesia-Japan Tax Treaty: A Study Based on Indonesian Tax Court Decisions
Authors: Tambunan Maria R.U.D. 
Published: February 2024

This study aims to examine the legal, economic, and political aspects of Indonesia-Japan tax treaty. Next, it examines tax disputes brought to the Indonesian tax court due to the misapplication of Indonesia-Japan tax treaty. It digests the Indonesia tax court decisions stipulated during Fiscal Year 2015–2021. The Indonesia-Japan tax treaty has existed for more than 30 years to allocate the taxing rights of the two countries. Japanese business has invested in Indonesia through the establishment of subsidiaries. The disputes occurred due to, in the first case, the interpretation regarding whether a business entity or an individual is a party that can be categorized as a tax subject in accordance with the Indonesian and Japanese tax treaties. Second, is the issue of the definition, classification, and characteristics of income that result in differences in tax treatment. Third, we find that the tax rates used for income withheld or collected because of income classification. Finally, the disputes also occurred due to the fulfilment of administrative issues which has been taken most proportion of the disputes. Therefore, both parties in a dispute need to have a similar understanding on how the agreed tax treaty applies to the dynamic of business.
tax treaty, tax dispute, international tax law
Pillar One and Mobility – A Truly Global Solution?
Authors: Navarro Aitor , V. Kostić Svetislav 
Published: February 2024

Mobility should be at the core of the reallocation of taxing rights debate. With such a premise in mind, this contribution addresses this issue within Pillar One in its two components: the apportionment of taxing rights to market jurisdictions on residual profits of the most significant MNEs worldwide (Amount A) and the standardization of the remuneration of related party distributors that perform baseline marketing and distribution activities in market jurisdictions (Amount B). The aim is to show that not only the mobility of individuals but also that of MNE structures when deciding on their presence in market jurisdictions are relevant in building new paradigms on the allocation of taxing rights at a cross-border level through the specific impact of the said OECD proposal. Even if Pillar One seems doomed to fail, lessons learned from its design and its specific impact on mobility matters should inform further developments in reshaping international taxation.
OECD, Pillar One, MNEs, digital economy, transfer pricing, mobility, developing countries, market jurisdictions.
The EU’s New Regime on Foreign Subsidies: Has the Time Come for a Paradigm-Shift?
Authors: Nagy Csongor István 
Published: February 2024

In December 2022, the EU introduced a comprehensive regulatory regime for foreign subsidies, which have so far largely remained under the radar of international trade law. The last couple of decades have seen a considerable increase in the economic import of foreign subsidies. Services and investments have grown from marginal importance to a major field of international trade and have been the subject to massive subsidization by state capitalist countries. The WTO’s enlargement to these economies internalized the problem but also undermined the solidity of the pristine paradigm shaped by the societal pattern of western democracies. The EU Regulation on Foreign Subsidies responds to this menace and ushers a paradigm-shift in the field. This paper provides an analysis of the Regulation in the context of its international framework. It identifies the regulatory gap the Regulation reacts to and inquires if it effectively responds to this; it examines if the Regulation complies with international disciplines and if it could serve as a role model to address the increasingly burning question of foreign subsidies.
Countervailing Duties, EU Regulation on Foreign Subsidies, Foreign Subsidies, International Trade, State Aid, State Capitalist Countries, Protectionism, Transnational Subsidies, Unfair Trade
The DMA’s Ithaca: Contestable and Fair Markets
Authors: Ribera Martínez Alba 
Published: February 2024

The Digital Markets Act (DMA) obligations will start to apply to the designated gatekeepers starting in March 2024. Its main objectives are set out in Article 1(1) as those of ensuring contestable and fair markets in the digital sector across the Union where gatekeepers are present, to the benefit of both business and end-users. However, the definition and the interpretation the Commission will provide for both objectives are far from clear. In turn, this makes future-proofing the DMA a more difficult task for gatekeepers, regulators and third parties, insofar as its obligations are construed upon one of the two stated goals depending on the provision or on both of them more generally.
The paper addresses this problem by narrowing the gap between those concepts in their relationship with their underlying economic theorems. Later on, it observes the manifestations of contestability and fairness throughout the text and the regulation’s legislative process accounting for their four distinct expressions: objectives, indicators, and the legal bases for triggering the supplementary and precautionary measures of the instrument.
Digital Markets Act, Contestability, Fairness, Objectives, European Commission, Legislative Process, Administrative Discretion, Interpretation, Digital Competition, Gatekeepers
EU Antitrust Fines and Managerial Liability – A Legal and Economic Analysis
Authors: P.J. Wils Wouter 
Published: February 2024

Should companies that have been fined for EU antitrust infringements be allowed to recover such fines from their (former) directors or employees? On the basis of an analysis of the EU Treaty provisions, legislation and case law on antitrust fines, as well as of the economic nature of antitrust infringements and the economic rationale of fines on undertakings/companies, this paper argues that it would appear contrary to EU law to allow undertakings/companies that have been fined by the European Commission or by a national competition authority(NCA) for infringements of Articles 101 and/or 102 TFEU to recover such fines from the companies’ (former) directors or employees, as such recovery would significantly impair the full effectiveness of those fines.
EU competition law, antitrust fines, deterrence, corporate liability, management liability, undertakings and companies, directors and employees, recovery of fines, incentives, agency problems
FORMULASI SEDIAAN SPRAY GEL TABIR SURYA DARI EKSTRAK DAUN STROBERI (Fragaria x ananassa( Duchesne ex Weston)Duchesne ex Rozier) DENGAN OPTIMASI BASIS GEL KARBOPOL 940 DAN HIDROKSIPROPIL METILSELULOSA (HPMC)
Authors: Herliningsih Herliningsih , Fauziah Dini Nurul 
Published: February 2024

Daun stroberi (Fragaria x ananassa(Duchesne ex Weston)Duchesne ex Rozier) mengandung Senyawa fenolik seperti flavonoid merupakan salah satu antioksidan kuat yang dapat mengikat ion logam yang mampu mencegah efek bahaya dari sinar UV. Sediaan spray dipilih karena sifat spray memiliki daya serap yang cepat menjadi kering. Tujuan penelitian ini untuk mengoptimasi basis gel dan memformulasikan sediaan gel dari ekstrak daun stroberi. Jenis penelitian ini menggunakan metode eksperimental dilakukan di laboratorium dan dilakukan optimasi basis gel dengan konsentrasi karbopol dan HPMC yang berbeda yaitu F1 0,5:0,5, F2 1,0:0,5, dan F3 0,5:1,0. Formula basis gel yang baik dibuat formulasi sediaan spray gel yang mengandung ekstrak daun stroberi dengan konsentrasi F0 0%, F1 1,0 %. Serta dilakukan evaluasi fisik sediaan spray gel meliputi Uji organoleptis, Uji homogenitas, Uji bobot jenis, Uji pH, dan Uji viskositas. Hasil semua formula sediaan spray gel menunjukan warna hijau tua, konsistensi kental agak cair, berbau khas daun stroberi, dan homogen. Nilai pH yaitu 6,10. Nilai bobot jenis 0,98 gram/mL. Nilai viskositas 2180 cPs. Berdasarkan hal tersebut dapat disimpulkan bahwa ekstrak etanol daun stroberi dapat diformulasikan menjadi sediaan spray gel dan hasil penelitian formula yang terbaik yaitu formula F1 1,0%.
EVALUASI INTERAKSI KOMBINASI OBAT ANTIHIPERTENSI DENGAN OBAT ANTIDIABETIK DI INSTALASI RAWAT JALAN RUMAH SAKIT UMUM KMC LURAGUNG
Authors: Utami Putri , Maesaroh Imas 
Published: February 2024

Hipertensi dapat didefinisikan sebagai tekanan darah persisten dimana tekanan sistoliknya di atas 140 mmHg dan tekanan diastolik di atas 90 mmHg. Penelitian ini bertujuan untuk mengetahui jumlah kejadian dan gambaran interaksi kombinasi obat hipertensi di Instalasi Rawat Jalan Rumah Sakit Umum KMC Luragung berdasarkan aplikasi Medscape. Penelitian yang digunakan dalam penelitian ini adalah observasional dengan metode bersifat analisis deskriptif menggunakan desain studi retrospektif. Sebanyak 14 pasien yang sedang melakukan rawat jalan di instalasi rawat jalan poli internis RSU KMC Luragung sebanyak 12 pasien mengalami interaksi obat, dan 2 pasien tidak mengalami interaksi obat. Berdasarkan tingkat keparahan pada pengobatan pasien hipertensi di instalasi rawat jalan RSU KMC Luragung tingkat monitor ketat sebanyak 75%; dan Minor sebanyak 25%.
Analisis Laporan Realisasi Anggaran dalam Mengukur Kinerja Keuangan Desa
Authors: Hesti Yulia Sabono  , Sahusilawane Wildoms 
Published: February 2024

Penelitian ini bertujuan untuk mengukur kinerja keuangan Desa Waai, Kabupaten Maluku Tengah untuk Tahun Anggaran 2021-2022 dengan menggunakan Laporan Realisasi Anggaran. Data yang dimanfaatkan melibatkan penggunaan data sekunder dan data primer, khususnya dalam bentuk Laporan Realisasi Anggaran Pemerintah Desa Waai Tahun 2021-2022 dan wawancara langsung dengan staf
keuangan desa. Penelitian ini menerapkan metode deskriptif kuantitatif, dengan teknik analisis data menggunakan rasio efektivitas dan rasio efisiensi. Temuan penelitian menunjukkan bahwa Desa Waai pada tahun 2021 dan 2022 memiliki tingkat efektivitas yang dapat dikategorikan sebagai cukup efektif, berdasarkan rata-rata rasio efektivitas yang dihasilkan diatas 80% yaitu, 85% dan 99%, efisiensi desa Waai pada tahun 2021 dan tahun 2022 dari rata-rata rasio efisiensinya dikategorikan tidak efisien, karena rata-rata efisiensinya diatas 85% yaitu, 102,5% dan 104,3%.
Tensión geopolítica en torno a Taiwán
Authors: Castillo Iglesias Just 
Published: February 2024

Este artículo examina la estrategia internacional de Taiwán en un entorno geopolítico en rápida evolución, que cada vez es más incierto y complejo. Los gobiernos taiwaneses han perseguido un delicado equilibrio entre las aspiraciones de Taiwán de hacerse un hueco en la comunidad internacional con el fin de salvaguardar su autogobierno y su seguridad, y la necesidad de mantener unas relaciones estables con China que permitan preservar el delicado statu quo a través del Estrecho. La creciente influencia económica y política de China plantea un desafío a esta estrategia, limitando la capacidad de Taiwán para establecer y mantener relaciones diplomáticas y participar en los asuntos internacionales. El pueblo taiwanés, cuya identidad está cada vez más desvinculada de China, se opone mayoritariamente a la perspectiva de la unificación. Sin embargo, la amenaza latente de unificación por la fuerza hace que el statu quo sea visto como la opción más prudente y preferida por los taiwaneses. La determinación de Taiwán para defender sus intereses y el compromiso de sus aliados, especialmente de Estados Unidos, serán fundamentales para garantizar su seguridad y la estabilidad en el Estrecho.
Green Logistics dan Extended Producer Responsibility untuk Pengelolaan Sampah Kemasan Makanan dan Minuman di Universitas Widyatama
Authors: Fauzi Muchammad , Hartati Verani , Setijadi  , Nugraha Salwaa Roudhoh , Nursalim Salsabila , Puspani Nissa Syifa 
Published: February 2024

Food and beverage packaging waste is the predominant category of household waste on the Widyatama University campus. Responsibility for waste management lies with Widyatama University and requires collaboration from diverse stakeholders, including producers. Waste management employs various methods. The research endeavors to construct a waste management model utilizing concepts of green logistics and extended producer responsibility (EPR) to bolster the green campus initiative by harnessing packaging waste potential. The green logistics concept runs a series of processes—reduction, recycling, reuse, and material substitution—directed at packaging waste and transportation to a Waste Bank. EPR concept incorporates policies incentivizing environmentally-conscious product creation, expanding the producer's responsibility. This concept extends to collaborations with small and medium enterprises (SMEs) around campus. Research simulations demonstrate a substantial reduction in waste volume, from 144 m3 to 72 m3 annually. The cost of waste management decreases by Rp11,352,400 from Rp36,244,800 to Rp24,872,400 annually, resulting in an efficiency of 31.34%.

Abstrak
Sampah kemasan makanan dan minuman merupakan jenis sampah rumah tangga terbesar di kampus Universitas Widyatama. Pengelolaan sampah itu menjadi tanggung jawab pihak Universitas Widyatama dan memerlukan keterlibatan dan dukungan dari berbagai pihak, termasuk pihak produsen. Pengelolaan sampah dapat dilakukan dengan beberapa metode. Tujuan penelitian ini adalah membuat model pengelolaan sampah dengan pendekatan konsep green logistics dan extended producer responsibility (EPR) untuk mendukung green campus melalui pemanfaatan limbah kemasan makanan dan minuman di lingkungan Universitas Widyatama. Konsep green logistics diterapkan dengan rangkaian proses reduction, recycle, reuse, dan subsitusi material pada sampah kemasan dan pengirimannya ke Bank Sampah. Konsep EPR memiliki prinsip kebijakan yang mendorong sistem penciptaan suatu produk dengan mempertimbangkan aspek lingkungan dari sisi daur hidup produk tersebut dengan cara memperluas tanggung jawab produsen. Konsep ini diterapkan melalui kolaborasi dengan usaha mikro kecil dan menengah (UMKM) di sekitar lingkungan kampus. Dari simulasi pada penelitian ini diperoleh penurunan volume sampah dari 144 m3 menjadi 72 m3 per tahun. Biaya pengelolaan sampah turun sebesar Rp11.352.400 dari Rp36.244.800 menjadi Rp24.872.400 per tahun, sehingga diperoleh efisiensi sebesar 31,34%.
Oncological results in primary and secondary malignant chest wall tumors
Authors: Kocaman Gökhan , Kahya Yusuf , Mine Konuk Balcı Buse , Mustafa Yenigün Bülent , Özkan Murat , Özakıncı Hilal , Karasoy Duru , Yüksel Cabir , Enön Serkan , Kayı Cangır Ayten 
Published: February 2024

Background: This study aims to evaluate the oncological results of primary and secondary chest wall tumors treated with curative resections and to investigate possible prognostic factors.
Methods: Between January 2010 and December 2021, a total of 77 patients (53 males, 24 females; median age: 59 years; range, 3 to 87 years) who underwent curative resection for malignant chest wall tumors were retrospectively analyzed. Each tumor was staged according to its histological type. Age, sex, tumor diameter, tumor type (primary/secondary), histological tumor type, grade, stage, complete resection, rib resection, reconstruction, neoadjuvant and adjuvant therapy, recurrence, and survival data were recorded.
Results: Of the chest wall tumors, 33 (42.9%) were primary and 44 (57.1%) were secondary (local invasion, metastasis). Nine (11.7%) patients had positive surgical margins. Chest wall resection was most commonly performed due to lung cancer invasion (46.8%), followed by Ewing sarcoma (13%). Recurrence was observed in 34 (44.2%) patients. The five-year recurrence-free survival rate was 42.7% and the five-year overall survival rate was 58.6%. There was no significant difference between the primary and secondary tumors in terms of recurrence-free and overall survival (p=0.663 and p=0.313, respectively). In the multivariate analysis, tumor grade and rib resection were found to be independent prognostic factors for both recurrence-free survival (p=0.005 and p<0.001, respectively) and overall survival (p=0.048 and p=0.007, respectively).
Conclusion: Successful oncological results can be achieved in wellselected patients with primary and secondary chest wall tumors. The grade of the tumor should be taken into account while determining the neoadjuvant or adjuvant treatment approach and surgical margin width. Rib resection should not be avoided when necessary.
The prognostic significance of PD-1 and its ligands in non-small cell lung cancer
Authors: Usluer Ozan , Elif Gökbayrak Özde , Erol Aylin , Çağrı Aktaş Tekincan , Batıhan Güntuğ , Örs Kaya Şeyda , Üçvet Ahmet , Aydoğdu Zekiye , Altun Zekiye , Öztop İlhan , Aktaş Safiye 
Published: February 2024

Background: In this study, we aimed to investigate the prognostic value of programmed cell death protein 1 (PD-1), programmed cell death ligand 1 (PD-L1), and programmed cell death ligand 2 (PD-L2) expressions on immune and cancer cells in terms of survival in patients with lung adenocarcinoma, squamous cell carcinoma, and large cell carcinoma.
Methods: Between January 2000 and December 2012, a total of 191 patients (172 males, 19 females; mean age: 60.3±8.4 years; range, 38 to 78 years) who were diagnosed with non-small cell lung cancer and underwent anatomic resection and mediastinal lymph node dissection were retrospectively analyzed. The patients were evaluated in three groups including lung squamous cell carcinoma (n=61), adenocarcinoma (n=66), and large-cell carcinoma (n=64). The survival rates of all three groups were compared in terms of immunohistochemical expression levels of PD-1, PD-L1, and PD-L2.
Results: The mean follow-up was 71.8±47.9 months. In all histological subtypes, PD-1 expressions on tumor and immune cells were observed in 33% (61/191) and in 53.1% (102/191) of the patients, respectively. Higher expression levels of PD-L1 and PD-L2 at any intensity on tumor and immune cells were defined only in lung adenocarcinomas, and PD-L1 and PD-L2 values were detected in 36.4% (22/64) of these patients. The PD-L1 expressions on tumor and immune cells were observed in 41.7% (10/24) and 25% (6/24) of the patients, respectively. The PD-L2 expressions on tumor and immune cells were detected in 16.7% (4/24) and 8.4% (2/24) of the patients, respectively. Univariate and multivariate analyses revealed that PD-1 expression in tumor cells was an independent prognostic factor in all histological subtypes.
Conclusion: Our study results suggest that PD-1 expression is a poor prognostic factor for overall survival in patients with completely resected adenocarcinoma, squamous cell carcinoma, and large cell carcinoma.