bluuebunny/crossref_metadata_2025_split huggingface dataset:
Short History of Syrian Street Music in Istanbul
Authors: Öğüt Evrim Hikmet 
Published: March 2023

Over the last ten years, fluctuations regarding political, legal, social, and economic parameters have transformed the migratory experience of Syrian migrants in Turkey. This transformation has not only affected musicians’ day-to-day lives, but also their musical practices, venues of performance, repertoires, and even the meanings associated with all of these. However, the limited literature on the Syrian musicians’ experience in Turkey does not adequately reflect this transformation.
In the context of a social and economic history of migration between 2015 and 2020, this article will focus on a specific musical practice of Syrian musicians in Istanbul, namely street musicianship. More specifically, based on a basic argument that this practice fulfills multiple economic, social, and political functions in a context marked by a lack of systematic support and institutional means under migratory circumstances, the article will examine various aspects of it.
A detailed examination of this specific practice can provide a basis for a productive discussion leading to a better understanding of the Syrian migratory experience in Turkey. Moreover, every single aspect the article deals with has the potential to provide an understanding of the intricate social relations and issues that involve not only migrant musicians but also many other actors.
First, I will discuss Syrian street music in Istanbul as an emergent practice occurring in migratory conditions. Without ignoring the heterogeneity of migrant and Syrian identities, I attempt to portray Syrian street music and its performers according to various parameters such as their age, gender, musical background, etc. Second, I look at how Syrian musicians use street music to interact with other public space actors, including local and migrant communities, as well as tourists. I will also provide examples that illustrate how these musicians tactically manage these encounters by choosing from their repertoire to suit their respective audiences. Finally, I argue why street musicianship, rather than representing a merely transitional, temporary job for migrants during the early years of their migration, is, in fact, the first step of a career in a newly forming market by migrant musicians.
Discurso teatral, corpo e educação estética: um passeio de bike autoficcionado
Authors: Gonçalves Jean Carlos 
Published: March 2023

Situado no escopo temático Artes do Corpo e(m) discurso, o presente artigo, apoiado teórico-metodologicamente nos estudos de Bakhtin e o Círculo (Análise Dialógica do Discurso) em diálogo com a semiótica da cultura de Iuri Lótman, se propõe a discutir as relações entre discurso teatral, corpo e educação estética, tomando como caso particular um passeio de bicicleta realizado pelo pesquisador na cidade de Curitiba, compreendendo um trecho de 15 quilômetros, percorridos em ciclovia entre os parques Passeio Público e São Lourenço. Os resultados apontam para indícios da presença do discurso teatral no passeio em questão, confirmada pela configuração autoficcionada da personagem O Ciclista, desde sua preparação para sair de casa, incidindo pela análise da relação entre corpo e cidade e desembocando na noção de educação estética, intrínseca à própria experimentação na qual se situa o corpus da pesquisa.
A juridificação da vida e o ensino domiciliar em questão
Authors: Septimio Carolline , Pessoa Marcio De Souza 
Published: March 2023

Sabendo que o discurso em prol da prática dos pais em educar as crianças em um ambiente doméstico ganha força no contexto educacional brasileiro, este artigo objetiva analisar as questões imanentes à temática do ensino domiciliar como uma política pública educacional. O estudo é marcado por análise da realidade brasileira, decompondo-se tanto em uma crítica social quanto uma investigação sobre as premissas e condições da educação no país. Metodologicamente, o texto é dirigido mediante análise qualitativa realizada em razão de pesquisa bibliográfica sobre os temas homeschooling e escolarização, com ênfase na análise da evolução histórica feita por Honneth (2009; 2015; 2001) em relação ao conceito de liberdade, bem como na análise sobre as patologias modernas decorrentes da adoção de uma má compreensão sobre tal conceito. Chega-se à conclusão de que a prática do homeschooling não corresponde aos anseios da sociedade atual por se tratar de política que isola a criança e acentua as desigualdades sociais do país, na medida em que gera um déficit no reconhecimento entre iguais.

Palavras-chave: Homeschooling. Educação. Juridificação da vida. Liberdade.
Evaluation of the efficacy and tolerability of 1% brinzolamide and 0.5% timolol fixed combination in the treatment of primary open-angle glaucoma
Authors: Sidorova A. V. , Starostina A. V. , Burlakov K. S. , Kokaeva E. A. , Buldakov I. A. 
Published: March 2023

PURPOSE. To evaluate the effect of swtiching patients requiring a fixed combination of hypotensive eye drops from brinzolamide 1%/timolol 0.5% Azarga (Alcon Laboratories Inc, USA) to brinzolamide 1%/timolol 0.5% Brinarga (Sentiss Pharma, India), as well as to study the potential impact on tolerability and compliance, and compare the therapeutic effect of these two combinations.METHODS. Patients were switched from brinzolamide 1%/timolol 0.5% fixed combination eye drops Azarga to brinzolamide 1%/timolol 0.5% fixed combination eye drops Brinarga. In addition to the conventional instrumental examination methods, a questionnaire was used to identify potential side effects.RESULTS. Thirty-six patients (14 men and 22 women aged 41–89 years) were interviewed and examined in control appointments. A comparison of the severity and persistence of side effects of two types of fixed combination eye drops showed that brinzolamide 1%/timolol 0.5% (Brinarga) and brinzolamide 1%/timolol 0.5% (Azarga) can be considered as safe and effective conservative methods of glaucoma treatment.CONCLUSION. The fixed combination of brinzolamide 1%/timolol 0.5% (Brinarga) is comparable to brinzolamide 1%/timolol 0.5% (Azarga) in terms of the IOP reduction effectiveness. No pronounced adverse reactions were detected, which was comparable to the status before the change of therapy. Thus, the combination of brinzolamide 1%/timolol 0.5% (Brinarga) can be considered as an effective and safe treatment option for glaucoma patients.
Causas principales de extracción de órganos dentales donados al biobanco de la Facultad de Odontología de la Universidad de El Salvador, 2019
Authors: Aguirre Escobar Guillermo Alfonso , Escobar de González Wendy Yesenia , Fernández de Quezada Ruth Bernardina Esau , Turcios Bonilla Jenniffer Elizabeth , Pérez Siciliano Ana Lourdes , Cornejo Ramos Karina Evelyn 
Published: March 2023

Objetivo: determinar las causas principales de extracción de órganos dentales donados al biobanco de la Facultad de Odontología de la Universidad de El Salvador (BBOD-FOUES). Materiales y Métodos: investigación descriptiva, transversal, el total de registros de órganos dentales fue de N=2,402. Los datos fueron obtenidos a partir de las fichas de los órganos dentales donados al BBOD-FOUES en 2019. Se obtuvo aprobación del Comité de Ética Nacional (CNEIS/2019/009). Las variables independientes analizadas fueron tipo de diente, sexo y grupo etario y la variable dependiente: causas de extracción. Los datos fueron analizados en el programada SPSS-26, se aplicó χ2 para establecer la relación entre variables, con un nivel de confianza del 95 %. Resultados: las causas principales de exodoncia fueron caries dental (56.33 %) y enfermedad periodontal (30.77 %), con p=0.002 tanto para hombres como para mujeres. La caries dental fue la principal causa de pérdida de molares inferiores (75 %) y premolares superiores (62.19 %), mientras que por enfermedad periodontal fueron los incisivos inferiores (75.64 %). La causa principal de exodoncia en menores de 50 años fue caries dental (83 %) y en mayores de 51 años la enfermedad periodontal (17 %). Según las variables tipo de diente y edad no se encontraron diferencias significativas en las causas de extracción. Conclusión: las principales causas de extracción fueron la caries dental y la enfermedad periodontal, evidenciando la importancia de contar con biobancos que contribuyan a realizar estudios que fundamenten, entre otros, nuevos biomateriales y nuevos tratamientos orientados a preservar tejidos dentales.
Bio-Banco de Órganos Dentales de la Facultad de Odontología, Universidad de El Salvador
Authors: Pérez Siciliano Ana Lourdes , Santos Anaya Stefany María , Fernández de Quezada Ruth Bernardina Esaú , Escobar de González Wendy Yesenia , Escobar Aguirre Guillermo Alfonso , Aguirre de Rodríguez Katleen Argentina , Rivas Cartagena Francisco José , Turcios Bonilla Jenniffer Elizabeth 
Published: March 2023

Objetivo: Publicar manuscrito de creación del Bio-Banco de Órganos Dentales de la Facultad de Odontología, Universidad de El Salvador, como entidad sin fines de lucro que contiene una colección de dientes debidamente clasificados, almacenados, etiquetados y catalogados a partir de donaciones con el fin de proporcionar a estudiantes, profesores e investigadores órganos dentales que cumplan protocolos estandarizados, con especificaciones éticas, legales y de bioseguridad para disminuir y eliminar el comercio ilegal de órganos, beneficiando de esta manera las actividades académicas y proyectos de investigación. Materiales y métodos: El manuscrito corresponde al diseño de una revisión bibliográfica, se realizó búsqueda en bases de datos biomédicas y repositorios institucionales se incluyeron 32 artículos científicos, 7 programas académicos del pregrado en Cirugía Dental de la FOUES, 3 normas sanitarias nacionales y la política nacional sobre ética y legalidad para la creación del Bio-Banco. Resultados: Creación del BBOD como Proyecto Académico especial, adscrito al Centro de Investigación de la FOUES, regido bajo las normas éticas, legales y de bioseguridad nacionales e internacionales, por protocolos internos para el correcto funcionamiento, mantenimiento y conservación de las muestras biológicas resguardadas y avalado por el Comité Nacional de Ética. Conclusión: El Bio-Banco, es un centro regido bajo normas éticas, legales y de bioseguridad nacionales e internacionales y por protocolos internos para el funcionamiento, mantenimiento y conservación de las muestras biológicas, avalado por el Comité Nacional de Ética, con el propósito principal de proveer órganos dentales para fines académicos y de investigación.
Features of initiating criminal cases on crimes provided by Article 199.2 of the Criminal Code of the Russian Federation
Authors: Надиров Н.А. 
Published: March 2023

В статье автор рассматривает особенности проведения проверки сообщения о преступлении по сокрытию денежных средств либо имущества организации или индивидуального предпринимателя, за счет которых должно производиться взыскание налогов, сборов, страховых взносов. В большей степени делается акцент на поводе возбуждения таких уголовных дел (часть 1.3 статьи 140 Уголовно-процессуального кодекса Российской Федерации), в результате чего формулируются соответствующие выводы, имеющие прикладное значение.
The article discusses the features of conducting a verification of a crime report for concealing funds or property of an organization or an individual entrepreneur, at the expense of which taxes, fees, insurance premiums should be collected. To a greater extent, emphasis is placed on the reason for initiating such criminal cases (part 1.3 of Article 140 of the Criminal Procedure Code of the Russian Federation), as a result of which the author formulates appropriate conclusions that are of practical importance.
COPUOS: Current and Future Challenges
Authors: Kendall David , Brachet Gérard 
Published: March 2023

The United Nations Committee on the Peaceful Uses of Outer Space (UN COPUOS) has an impressive record of being in the vanguard for over sixty years in leading the development of multilateral treaties, principles, guidelines and best practices to assist states and non-governmental organizations in ensuring the safety, security and sustainability of outer space activities for peaceful purposes. However, there are currently several stresses and challenges relating to the governance of the Committee suggesting that COPUOS is in jeopardy of losing this leadership in providing this essential guidance for the global space community. In this article we outline some of these stresses and propose that COPUOS or the UN General Assembly (UNGA), to which the Committee reports, conducts a review and analysis of the organization and method of work of the Committee to determine if adjustments might be adopted in order to deliver its mandate more effectively.
COPUOS, Outer Space Treaty, United Nations General Assembly, UNOOSA
Space Security in the Indo-Pacific
Authors: Rajagopalan Rajeswari Pillai 
Published: March 2023

The Indo-Pacific region is going through a geopolitical flux. This is reflected in the space security domain as well, with many Indo-Pacific space programs assuming a military space character. The establishment of dedicated military space institutions and the adoption of defence space strategies by a number of Indo- Pacific space powers are indicative of the securitization of space. This essay provides an analytical overview of the changing space security dynamics in the Indo-Pacific. This overview examines the many contextualizing factors – including the US-China space rivalry, the growth of counter-space capabilities, and the crowded and contested nature of space – each of which has contributed to the changing space security dynamics. The article concludes with some comments about what the future of space security might look like and the possible Indian role, especially as it relates to space security governance.
Space security, Indo-Pacific, Counter-space capabilities, ASATs, Anti-satellite weapons, Cyber and electronic warfare in space, Directed Energy Weapons, Global governance, space governance, PLASSF, Defence Space Agency
Substance carve-out and function-risk analysis in the ATAD’s CFC rule as two sides of the same coin: Strengths and limits of a uniform concept of abuse
Authors: Geringer Stefanie 
Published: March 2023

When the European Union lawmakers introduce two implementation options for a mandatory anti-abuse rule – as they have done under the controlled foreign company (CFC) rule of the Anti-Tax Avoidance Directive (ATAD) – there is a real risk that these provisions will be attributed materially different abuse tests. This could call into question the assumption of a uniform EU concept of abuse materializing in the general principle of prohibition of abuse, and sow the seeds for additional forms of undesirable tax planning strategies. This article shows that the abuse tests of both implementation options of the ATAD’s CFC rule prescribe an identical abuse test and that beyond the limits of the harmonization effect, a single concept of abuse applies to all CFC situations as long as the scope of EU corporate tax law is affected.
Anti-Tax Avoidance Directive, controlled foreign company rule, uniform concept of abuse
Article: May a Country Tax a Subsequent Restructuring Under the Merger Directive?
Authors: Kondej Mikołaj , Wicher Mateusz 
Published: March 2023

The article concerns the compatibility with the merger directive of Polish regulations introduced as of 1 January 2022, according to which a restructuring (merger, demerger or exchange of shares) is not tax neutral for a given shareholder if it involves allotment of shares in exchange of shares which were obtained as a result of a prior restructuring. For the purpose of this analysis, the authors take a deep look at the nature of deferral provided in Article 8 of the merger directive and summarize the case law and the doctrine views. While they acknowledge many areas of dispute around the concept of the deferral, they conclude that irrespective of the approach adopted, taxation of shareholders solely because they exchange shares granted to them as a result of a previous restructuring is not in line with the directive. Regardless of the above, the authors also discuss whether Article 8(6) of the directive provides for a right of a Member State to tax gain which arose until the moment of the restructuring if, as a result of the restructuring, the taxing right under a double taxation treaty (DTT) is transferred to another Member State.
Merger directive, 2009/133/EC, 90/434/EEC, shareholder, allotment of shares, merger, demerger, exchange of shares
Article: Shades of Transparency: DAC6 and the Client- Attorney Privilege
Authors: Greggi Marco 
Published: March 2023

Tax Law has become more and more a data-centric discipline through the years. The struggle against international tax avoidance and evasion has pushed the European union to pass a number of directives regulating the exchange of information and the taxpayers’ duty to disclose information and data concerning their business and investments.
The article considers DAC6 (Directive on Administrative Cooperation, Council Directive 2018/822) a qualitative change in this scenario, as it appears to erode the client-attorney privilege. It imposes, for the first time, a duty of transparency to intermediaries such as consultants and (potentially) lawyers which is in collision with fundamental rights, eventually casting a shadow on the due process clause and (indirectly) the rule of law.
The central part of the article focuses on the extension of the privilege in tax law, trying to strike a balance between the need to curb tax avoidance and to preserve the due process clause. The findings are that the client-attorney relationship is one of the pillars the rule of law is built on, it should be preserved in the field of taxation too and eventually that no directive or regulation have the power to waive it.
The conclusion is that DAC6 is to be considered a step in the wrong direction by the European legislator as the first ruling of the CJEU (Court of Justice of the European Union) seems to confirm.
Merger directive, 2009/133/EC, 90/434/EEC, shareholder, allotment of shares, merger, demerger, exchange of shares
Article: Excise Duty Directive 2020/262: Towards a Digitalized and Customs Oriented Excise Law
Authors: Bieber Thomas , Schmaranzer Denise 
Published: March 2023

The provisions of the Excise Directive 2020/262 to be applied as from 13 February 2023 aim to link excise and customs law more closely and to further advance the digitalization of excise processes. The authors argue that, notwithstanding the recast of the Directive, harmonization has not yet reached its full potential due to numerous options granted to the Member States. Furthermore, the linkage between excise and customs law raises fundamental questions regarding the justification of an automated incurrence of an excise duty debt in cases of a customs debt incurred through non-compliance. Finally, the authors show that the Excise Directive 2020/262 does not conflict with the planned recast of the Energy Tax Directive presented as part of the Green Deal in July 2021.
Customs Law; Digitalization; Directive 2020/262; Directive 2003/96/EC; Excise Law; Excise Duty Directive; Energy Taxation Directive
Exploring the Suitability of Arbitration for Settling ESG and Human Rights Disputes
Authors: Vannieuwenhuyse Gauthier 
Published: March 2023

Environmental, Social and Governance (ESG) and Human Rights (HR) have become two of the most widely discussed topics in the last few years for businesses and law firms alike, but to what extent can ESG and HR issues be resolved through arbitration? This article examines the ESG and HR obligations that currently exist for companies, and analyses their gradual shift from soft law to binding hard law obligations. The rising number of ESG and HR related hard law obligations, paired with the increasing commercial awareness of the importance of ESG and HR, naturally leads to a greater potential for disputes. This article explores to what extent arbitration may be an appropriate dispute resolution method for these claims. In particular, it recognizes that although limitations to arbitration (such as in transparency and third party participation) exist, amendments have already been made to institutional rules to better position arbitration towards handling ESG and HR disputes. With the continuation of this trend, it is expected that arbitration will be more commonly used to resolve ESG and HR disputes.
ESG, Environmental, Social, Governance, Human Rights, Dispute, Arbitration, ADR, Climate Change, Sustainability
Enforcement of Awards v. Enforcement of Judgments in the EU: Arbitration Must Catch Up
Authors: Herinckx Yves 
Published: March 2023

Arbitral awards are easier to enforce across borders than court judgments, through the New York Convention, and this is one of arbitration’s key advantages compared to court litigation. In the European Union, however, this comparative advantage has been lost since the Brussels I Regulation Recast provides for the enforcement of judgments throughout the Union without the need for a local exequatur, whilst arbitral awards still require enforcement proceedings in each country. This article submits that arbitration must catch up and proposes a limited amendment to the recast Regulation, providing that arbitral awards issued in the European Union are capable of enforcement throughout the Union on the basis of a single exequatur in the jurisdiction of the seat. The proposed single exequatur at the seat will be optional; there will be no ‘double exequatur’ requirement.
arbitration, award, enforcement, exequatur, recognition, single exequatur, Brussels I Regulation Recast, New York Convention, parallel proceedings
Article: The Impact of Multilateral and Unilateral Measures on Profit-Shifting from South Africa to Mauritius
Authors: Botha Carli , Ramfol Roshelle , Swart Odette 
Published: March 2023

The Mauritian global business sector’s favourable tax regime, combined with its extensive treaty network, has made it an attractive investment hub for investments into Africa. Aggressive tax planning strategies targeted at shifting profits to lower tax jurisdictions such as Mauritius, have eroded many higher tax jurisdictions’ tax bases. An exodus of (taxable) funds from South Africa to Mauritius is evident from South Africa’s listing as one of the top five contributors to Mauritius’s foreign direct investments (FDIs). While the base erosion and profit-shifting (BEPS) action plan is aimed at curbing profit-shifting practices, limited research is available on the successful implementation of the BEPS action plan. This article conducts a review of the implementation of the BEPS action plan by both jurisdictions, namely Mauritius (as a low tax jurisdiction) and South Africa (as a high tax jurisdiction). The success of the BEPS action plan in curbing profit-shifting practices from South Africa to Mauritius is measured in conjunction with the South African anti-avoidance legislation. The findings highlight that only Action 5 has been successfully adopted by both South Africa and Mauritius. A preliminary analysis was conducted which indicates that the implementation of the BEPS action plan will not result in less profit-shifting, due to gaps in the South African anti-avoidance legislation that facilitates these profit-shifting practices. It is suggested that the implementation of the BEPS action plan by higher tax jurisdictions should be prioritized. This article contributes to scholarship on evaluating the effectiveness of the BEPS action plan minimum standards for African countries.
Action 5, aggressive tax planning strategies, base erosion and profit-shifting, base erosion and profit-shifting action plan, global business companies, foreign direct investments, Mauritius global business sector, minimum standards, offshore trust, profit-shifting, South African anti-avoidance legislation, tax avoidance, tax planning vehicles.