bluuebunny/crossref_metadata_2025_split huggingface dataset:
Avaliação do mecanismo de desintegração de comprimidos orodispersiveis contendo lamotrigina
Authors: Zela Sarah Jauregui , Batista Maria Izabella Ramos , Barreto Biscaia Isabela Fanelli , Lazo Raul Edison Luna , Camargo Luciana Erzinger Alves , Oliveira Paulo Renato , Bernardi Larissa Sakis 
Published: February 2024

Comprimidos orodispersiveis são capazes de se desintegrar em menos de 30s dependendo do desintegrante e se dissolver rápido, afim de alcançar o efeito terapêutico de forma mais imediata. O objetivo foi avaliar o mecanismo pelo qual os comprimidos de lamotrigina se desintegram in vitro com meios biorrelevantes, baseando-se no cálculo da razão entre o diâmetro e a altura, por meio da análise qualitativa das imagens e foi avaliado o perfil de dissolução em meio 0,1 N HCl e Saliva simulada pH 6,8. Por meio destes testes foi possível concluir que o processo do mecanismo de desintegração pode ser influenciado pelo desintegrante presente na formulação e aos meios aos quais são submetidos e os perfis de dissoluções. No meio HCl demonstrou resultados similares, contudo os estudos em fluidos salivares indicam um comportamento diferente entre as formulações.
The trouble with trumps: On how (and why) not to define the core of fundamental rights
Authors: de Cecco Francesco 
Published: February 2024

This article examines how certain puzzling features of the doctrine of the essence of fundamental rights in EU law may affect the formulation of the attendant legal test. Finding that the “core” of a fundamental right is compromised has a conclusive effect similar to that associated with an interference with an absolute right, as both seem to preclude the application of the principle of proportionality. This may suggest that all fundamental rights are “trumps” as far as their cores are concerned and that such a quality stems from the dignitarian foundation of fundamental rights.Yet, while human dignity may provide a high-level rationale for the doctrine of the essence, isolating an absolute core within each fundamental right by drawing on that value is a fruitless and potentially counter-productive exercise.
Essence of Fundamental Rights, Human Dignity, Absolute Rights, Proportionality
Reconciling Environmental VAT Differentiations With EU State Aid Law
Authors: Geringer Stefanie 
Published: February 2024

Differentiations in value added tax (VAT) rates and VAT exemptions are used to pursue environmental policy goals, among other things. This article analyses the compatibility of such environmental VAT measures with European Union (EU) state aid law. It is found that the criteria for the granting of a fiscal advantage to (certain) undertakings and the liability to (threaten to) distort competition and affect intra-Union trade are typically fulfilled in these situations. Conversely, the qualification of the relevant advantage as ‘state’ aid (as opposed to Union aid) essentially depends on the (voluntary or mandatory) character of the advantage according to the EU VAT Directive. In any case, one could argue that aligning the VAT legal framework with the European Green Deal is now an additional objective of EU VAT law. Such a reading would speak against the selectivity of these environmental measures pursuant to the Court of Justice of the European Union’s (CJEU’s) established three-stage assessment.
Value added tax (VAT), rate reductions, rate differentiation, exemptions, state aid, Union aid, selectivity, distortion of competition, environmental policy, European Green Deal.
Future VAT Regime for Financial Services from a Stakeholder Perspective: Analysis of the European Commission 2020 Public Consultation’s Position Papers
Authors: Pardete Rafaela , Santos Márcia C. , Leote Francisco 
Published: February 2024

This study sought to address the challenges of formulating the European Union’s value-added tax (VAT) reform for the financial services sector and implementing the proposed changes. The concerns and suggestions submitted by this sector’s stakeholders during the European Commission’s 2021 public consultation are used as inputs. The research included automated computer-assisted content analysis of fifty-two position papers, using up-to-date text mining techniques to define four cluster containing the most salient terms. An in-depth critical review highlighted the most significant concerns and suggested alterations to the current VAT framework. The results include a three-layered discussion model that goes well beyond a straightforward one-shot discussion of whether financial services should charge VAT. First, the technical rationality view of not charging VAT when providing financial services is no longer applicable. Second, intermediary and cost-sharing groups are characteristic of these services, which puts into question the tax’s neutrality principle if the current VAT exemption regime remains in place. Last, abolishing the VAT exemption for these services could put an especially heavy burden on end consumers and small businesses, thereby implying extra measures will be needed to avoid a strongly negative socioeconomic impact. Significant implications for theory, practice and policy are presented.
Value-added tax (VAT), Financial service, Insurance service, Tax policy, Public consultation, European Commission, Data mining, VOSviewer
The Regulation on Deforestation-Free Products: When the EU Takes on Deforestation’s Corrupted Roots
Authors: Garcia Da Silva Bruno , Milcamps Pierre-Noé 
Published: February 2024

Traditional science has long examined the causes of deforestation and forest degradation. Yet, it has often overlooked one of its main roots: corruption. As more recent research shows the intrinsic link between corruption and deforestation, this relationship deserves to be considered by the (legal) community in and of itself. For this reason, the present contribution analyses how the EU tackles the issues of corruption and deforestation through its legislative framework. It looks at the new Deforestation-Free Products Regulation (EU) 2023/1115, adopted on 31 May 2023. In particular, this paper identifies whether the new EU regime on deforestation effectively addresses corruption in the field. This includes a critical review of the Deforestation-Free Products Regulation, and more particularly, its context of adoption, its main features, its improvements, and its structural limitations. In addition, this newRegulation should not be cloistered fromthe broader legislative landscape.Thenew proposals foraDirective onCombatingCorruptionandfora revision of the Environmental Crimes Directive have the potential to mitigate some of the identified limitations and to playarole intackling thecorruption rootsofdeforestation.
European Union, Deforestation, Corruption, Deforestation-Free Regulation, Due Diligence, Environmental Crimes
Data Autonomy: Recalibrating Strategic Autonomy and Digital Sovereignty
Authors: J. Gstrein Oskar 
Published: February 2024

The datafication of society comes with a recalibration of power structures. European states can no longer depend on territorial control to govern (cyber)space, powerful corporations own essential cloud infrastructure, state actors denying the importance of democracy and human rights have crucial roles in supply chains, and users are left without choice when using digital services. This article proposes data autonomy as a value-based framework, in response to this ongoing powershift undermining the European Union’s strategic autonomy. In contrast to debates around digital sovereignty and international data flows in data protection law, data autonomy aspires to establish a framework that puts human dignity at its core. Essentially, data autonomy is based on informational self-determination, yet expands it in three dimensions: First, informational selfdetermination remains limited to the citizen-state relationship. The scope of data autonomy expands to private actors, in cases where those are particularly powerful. Secondly, data autonomy expands beyond individual rights and duties, including organizational autonomy as an enabler for individual autonomy. Thirdly, data autonomy addresses harmful inferences resulting from the use of systems based on machine learning or artificial intelligence. Therefore, it is not limited to risks stemming from statically labelled data (e.g., data stored in databases).
Strategic Autonomy, Human Dignity, Digital Sovereignty, Governance, Datafication, Data Ownership, Data Governance, Data Protection, Privacy, Informational Self-Determination
‘Nobody Has any Intention of Building a Wall’ Some Reflections on the EU’s New-Found Assertiveness in the Sphere of Trade and Investment
Authors: de Waele Henri , Zamani Najibullah 
Published: February 2024

A major trend in international economic law during the last decades concerns the simultaneous rise of geopolitization and securitization. In today’s world, states increasingly pursue their interests not by classic military or political means, but rather through a clever application of particular economic and investment policies. To confront the concomitant challenges, the European Union has newly embraced a creed of ‘open strategic autonomy’ (OSA): a formula that is intended as a way of coping with the changing international environment, while at the same time remaining receptive to most ordinary commercial opportunities. Concerns have been raised however that the Union’s posture might well incite (or serve as a pretext for) old-fashioned protectionism, and is likely to trigger various forms of retaliatory action. The question thus arises to what extent, with this stated goal, the EU is able to weather or withstand the aforementioned trends. The current paper, after assessing the ambition’s key merits and reviewing its recent application in a number of sectoral domains, purports to showcase that, as long as certain preconditions are fulfilled, the pursued objective may actually be labelled as timely and apposite, not least in light of the positioning of other global actors. If correct, the exposé presents a soothing response to the ever more vocal criticisms of a perceived European tendency to ‘go it alone’.
open strategic autonomy, geo-economics, EU, WTO, foreign direct investment, anticoercion instrument, foreign subsidies regulation, carbon border adjustment mechanism
The Potential Impact of the CSRD and Other Sustainability Legislation on Listed Companies
Authors: Baks M.A.B. 
Published: February 2024

As investors increasingly take into account environmental, social and governance (ESG) aspects of their investments, sustainability has certainly been making its mark on listed companies and the capital markets more generally. Considering their scope of application, recent sustainability legislation is likely to further the importance of sustainability for listed companies and the capital markets more generally. The Corporate Sustainability Reporting Directive (CSRD) is the directive with probably the most impact. This publication discusses the potential impact of the CSRD on companies (to be) listed on a regulated market as well as certain other sustainability considerations for listed companies.
Sustainability, ESG, CSRD, CSDDD, sustainability reporting, inside information, gender diversity, prospectus disclosure, listed companies, SME growth markets
Vanquishing the Paper Trail: An Update on Progress in Moving to a Global Paperless Trading System
Authors: Epps Tracey 
Published: February 2024

One of the most enduring features of global trade across the centuries has been the necessity for paper documentation to accompany goods. The costs and inefficiencies associated with this universal requirement have been recognised by governments and the private sector for well over twenty years now, as have the potential benefits of moving to a paperless trading system where information flows are digitalized. There have been significant developments towards the realization of a seamless paperless trading environment since the Covid-19 pandemic, driven both by private sector innovations and government reforms such as the passage of the Electronic Trade Documents Act 2023 in the United Kingdom. The latter is a particularly significant development that will allow for the legal recognition of key trade documents, a critical step in allowing the development of paperless trading systems. Despite this and other steps forward, implementation of the measures necessary to achieve a truly seamless global paperless trading system is far from comprehensive, and some regions of the world lag behind, as does implementation of certain cross-border paperless trading measures (e.g. electronic exchange of anitary and phytosanitary certificates).
paperless trade, cross border paperless trade, digital trade; paper documentation, FTAs and paperless trade, trade facilitation, digital trade
Foreign Investment in Vietnam: A Review of Corporate Compliance by Investors from Japan
Authors: Thu Hien Phan Thi , Diep Mac Thi Ngoc 
Published: February 2024

Japan is one of the most significant foreign investors in Vietnam. However, information about trade compliance by Japanese firms in Vietnam remains scant. This study draws from a new survey of Vietnamese import and export enterprises in 2019, which includes both local and Japanese firms. It shows that Japanese firms are performing better than local firms in terms of trade compliance and regulation. They are also more likely to acknowledge the importance of public-private partnerships and the legal capacity of human force. However, the biggest concerns and obstacles of these actors are Vietnam’s specialized laws and regulations in the cross-border trade of goods. These findings offer important policy implications to enhance trade compliance for Vietnamese enterprises in general and Japanese FDI firms in particular.
Authorized Economic Operator Program, Japanese FDI firms, Trade Compliance, Trade Facilitation, Vietnam
Confidentiality in Arbitration: A Principled Response to the Opportunity for Codification in England and Wales
Authors: A. Greenop Michael 
Published: February 2024

Confidentiality is often perceived as a pivotal aspect of arbitration, shielding sensitive information from unauthorized disclosure and preventing potential harm. This article examines the opportunity for codification of the confidentiality obligations in arbitration in England and Wales in light of the Law Commission’s recent review of the Arbitration Act 1996, emphasizing the importance of clear and predictable rules to enhance England and Wales’ status as a favoured arbitral seat. Codification will offer legal certainty and the concern that users from around the world must navigate a complex web of case law to determine the existence and scope of confidentiality duties, making it less accessible. By enshrining confidentiality in the Act, informed decisions can be made without ambiguity. This article is split into four sections, examining the concept and significance of confidentiality, the global development of confidentiality rules, the opportunity for codification, and the potential benefits of harmonizing international arbitration law. For codification to be effective, the drafters must define robust exceptions, such as consent, court orders, protection of legitimate interests, and public interest. Drawing inspiration from other jurisdictions, the Act should allow flexibility for courts to address unforeseen scenarios. By embracing confidentiality and providing clarity, England and Wales can strengthen its position as a leading jurisdiction for international commercial arbitration.
Confidentiality, Arbitration, Procedure, Codification, Uniformity, Harmonization, UNCITRAL Model Law, Institutional Rules
Principles Justifying the Reallocation of Taxing Rights to Market Jurisdictions: Do We Need Them?
Authors: Szudoczky Rita 
Published: February 2024

This article argues that the taxing right of market jurisdictions under Pillar One is justified by commonly invoked and widely accepted principles in international taxation. This is not just a desirable outcome of the international coordination on the allocation of taxing rights but a moral demand that the inter-state allocation of taxing rights must comply with. A principle-based allocation of taxing rights is a precondition for the legitimacy and thus the equity of the international tax regime. Principles, such as ability to pay, the benefits principle and economic allegiance, provide a normative justification for asserting tax jurisdiction. Despite the criticism regarding their vagueness, indeterminateness, and overlaps between their meaning, the benefits principle and economic allegiance have a definite function in the international tax regime insofar as they designate the countries that have a legitimate claim to tax international income.
Pillar One, international tax coordination, equity in international taxation, internation equity, legitimacy, principles, justification of taxation, justification of tax jurisdiction, benefits principle, economic allegiance.
Strategic Evolution: The Changing Face of US Development Finance in World Trade
Authors: Chaisse Julien 
Published: February 2024

This article presents a comprehensive analysis of the strategic transformation in US development finance, particularly highlighting the shift from the Overseas Private Investment Corporation (OPIC) to the Development Finance Corporation (DFC). It delves into the geopolitical and economic objectives driving this transition, reflecting the broader US strategy to counter China’s Belt and Road Initiative (BRI). The article employs a neo-realistic theoretical framework, supplemented by elements of development and legal theory, to provide a multifaceted understanding of these global trade and investment dynamics. It evaluates the DFC’s operational strategy and commitment to facilitating private investment in developing nations while averting potential debt traps and sovereignty risks. The study further examines the role of International Investment Agreements (IIAs) in safeguarding DFC-backed projects and reviews their substantive rules and dispute resolution methods. The article concludes by positing the DFC as a more sustainable and transparent alternative to the BRI, offering potential benefits for both developing nations and US geopolitical interests.
Political risk insurance, financial development, investment financing, Investment Incentive Agreements, International Development Finance Corporation, Belt and Road Initiative, trade policy programs
The WTO Joint Statement Initiative on E-commerce: Navigating Digital Trade Rules in a Fragmented World
Authors: Mitchell Andrew D. , Chin Elizabeth 
Published: February 2024

This article examines the Joint Statement Initiative on Electronic Commerce (E-Commerce JSI), which is being negotiated at the World Trade Organization (WTO) and aims to harmonize international digital trade rules. The E-Commerce JSI is a concrete opportunity for the WTO to demonstrate the ongoing value of its rule-making function at a time when it is under increasing pressure on a range of fronts. However, it also faces several challenges to its conclusion, including resolving differences on key rules (such as on data flows and localization), clarifying the development dimension of the rules being negotiated, and finding a path to include the ultimate agreement in the WTO architecture. This article examines the early successes and promises of the E-Commerce JSI, before assessing three key challenges it now faces. It concludes that the timely finalization of the E-Commerce JSI will be a major win for the WTO, both in terms of substantive rules and in highlighting the relevance of the multilateral institution to the modern development of international trade law. It explains the key obstacles to the conclusion of the negotiation likely rest on the interlinked issues of better communicating the JSI’s development dimension, finding an acceptable compromise on the level of ambition for the rules, and integrating the JSI into the WTO architecture.
E-Commerce, Digital Trade, Joint Statement Initiative (JSI), Development Dimension, North-South Divide, Digital Trade Regulations, Multilateral Trade Agreements, Services Domestic Regulation, Work Program on Electronic Commerce (WPEC)
PENGARUH OPERATING CASH FLOW, SALES GROWTH, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Authors: Visky Vernando  , Deliza Henny  
Published: February 2024

Penelitian ini bertujuan untuk mengetahui apakah Cash Flow, Sales Growth, Kepemilikan Institusional dan Leverage berpengaruh terhadap Financial Distress dengan Profitabilitas sebagai Variabel Moderasi. Penelitian ini meggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan dengan populasi penelitian yaitu perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2019 sampai dengan 2021. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang memenuhi kriteria sebanyak 40 selama periode tahun 2019 sampai dengan 2021. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan moderasi untuk melakukan pengolahan data. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional dan leverage berpengaruh terhadap financial distress. Sedangkan cash flow dan sales growth tidak berpengaruh terhadap financial distress. Profitabilitas sebagai variabel moderasi memperlemah pengaruh leverage dan kepemilikan institusional terhadap financial distress. Profitabilitas tidak dapat memoderasi pengaruh cash flow dan sales growth terhadap financial distress.
Faktor yang Mempengaruhi Minat Mahasiswa terhadap Cryptocurrency sebagai Investasi Digital
Authors: Islamiah Ifa Nurul , Julina Julina , Miftah Desrir 
Published: February 2024

Pada saat ini mata uang digital (cryptocurrency) telah menjadi fenomena global yang dikenal kebanyakan orang, bank, pemerintah dan banyak perusahaan lainnya belum sadar pentingnya cryptocurrency. Riset ini memiliki tujuan yakni mengkaji apa yang mempengaruhi pengetahuan, potensi penghasilan mahasiswa terhadap investasi cryptocurrency. Secara khusus cryptocurrency mempunyai dua fungsi yaitu menjadi komoditas serta alat tukar. Dalam riset ini jenis yang dipakai ialah kuantitatif. Data primer ialah sumber yang di pakai dalam riset ini, yaitu data yang diperoleh atau data yang melalui kuesioner. Hasil pada riset yang diperoleh menunjukkan jika nilai pengaruh pengetahuan memiliki pengaruh yang signifikan terhadap minat. Pengaruh potensi penghasilan memiliki pengaruh yang signifikan terhadap minat. Pengaruh yang disignifikan antara pengetahuan dan potensi penghasilan secara simultan terhadap motivasi.
Analisis Kemampuan Pemecahan Masalah Matematis Siswa Melalui Pendekatan Matematika Realistik Pada Siswa Kelas VIII SMP GKPI Padang Bulan
Authors: Roulina Nainggolan  , E Elvis Napitupulu  
Published: February 2024

Penelitian ini bertujuan untuk menganalisis kemampuan pemecahan masalah matematis siswa dalam menyelesaikan soal tentang luas kubus dan balok ditinjau indikator pemecahan masalah. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Penelitian ini dilakukan dengan menghimpun data-data berupa informasi yang diperoleh dari subjek penelitian. Penelitian ini dimaksudkan untuk menggambarkan atau mengungkapkan dengan kata-kata (secara kualitatif) hasil dari analisis kemampuan pemecahan masalah matematis siswa dalam menyelesaikan soal-soal tentang luas kubus dan balok. Subjek penelitian ini adalah siswa kelas IX SMP Swasta GKPI Padang Bulan Medan. Instrumen pada penelitian ini adalah instrumen tes dan wawancara, dimana siswa diberikan soal untuk dikerjakan lalu peneliti mengoreksi hasil jawaban siswa dan mengambil 6 orang siswa untuk diwawancarai berdasarkan kategori kelompok tinggi, sedang dan rendah. Hasil penelitian yang diperoleh bahwa siswa dengan kelompok tinggi dapat memenuhi semua indikator kemampuan pemecahan masalah matematis, siswa dengan kelompok sedang hanya dapat memenuhi tiga indikator kemampuan pemecahan masalah matematis, dan siswa dengan kelompok rendah hanya memenuhi satu indikator kemaampuan pemecahan masalah matematis.