bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Multilateral Instrument in Africa: A Strategic Analysis
Authors: Matabudul Rachna 
Published: June 2023

The Multilateral Instrument (MLI) was launched under Action 15 of the Base Erosion and Profit Shifting (BEPS) Project in November 2016 under the joint collaboration of the Organization for Economic Cooperation and Development (OECD) and the G20 in order to update existing bilateral tax treaty provisions to counter BEPS more effectively. Despite the benefits that the MLI presents for updating the African treaty network, the analysis in this contribution reveals that its provisions addressing certain high priority BEPS issues such as the artifical avoidance of permanent establishment (PE) status under Action 7 and even the minimum standard provisions under Action 14 for improving the mutual agreement procedure (MAP) were implemented rather poorly in less than 40% of the eligible African treaties. The exception to this are the minimum standard provisions under Action 6 that modified more than 75% of the treaties to counter treaty shopping. This paper elaborates on the resulting policy implications and offers a number of normative recommendations for maximizing the benefits of the MLI implementation in the African context which could also be relevant in light of the proposed Pillar Two reform.
Multilateral Instrument (MLI) implementation, BEPS in Africa, policy implications, developing countries, capacity building, Pillar Two, STTR
Disaggregation of Financial Instruments in International Tax Law
Authors: Weissbrodt Jan 
Published: June 2023

Disaggregation is the technique of decomposing a facts pattern into components and their separate legal subsumption. As a pre-step to prepare a legal case, it is an all too practical problem and therefore seems to be rather neglected in the high art of jurisprudence. This contrasts with the great importance of the substance over form doctrine in legal practice, being a universal and timeless issue in all fields of law dealing with economic subjects and in all jurisdictions. At the example of financial instruments as the ‘burning lens’ of tax law and the OECD Model Tax Convention (OECDMTC) as the ‘tax system for tax systems’, this article contributes a discussion base for a methodologically supported concept to disaggregation. Inspired by U.S. federal tax policy, finance theory and International Financial Reporting Standards (IFRS), the author takes the liberty of a progressive and unconventional approach. Its centrepiece is an iterative process of identifying, decomposing, and eliminating economic risk types utilizing findings from portfolio theory and option pricing.
Disaggregation, bifurcation, fragmentation, unbundling, disassembly, decomposition, OECD Model Tax Convention, financial instrument, substance over form, look-through.
Case Law Trend: Foreign Permanent Establishment Losses Under the Fundamental Freedoms: Does W AG Bring an End to a Rollercoaster Ride?
Authors: Szudoczky Rita 
Published: June 2023

The article discusses the W AG case and the Court of Justice’s (the Court) previous cases on the cross-border deduction of foreign permanent establishment (PE) losses. The inconsistency of the case law is highlighted by demonstrating first the conflicts that remain in the case law regarding the status of final PE losses in the enterprise’s residence state, second, by the arbitrary use of comparability criteria by the Court when comparing the situation of domestic and foreign PEs. The article examines the consequences of the W AG decision with regard to the remaining questions on foreign PE losses, the potential impact on foreign subsidiary losses, and the damaging effect of the inconsistency of the Court’s methodology on the quality of its case law.
EU fundamental freedoms, CJEU case law, foreign losses, permanent establishment losses, final losses, exemption method, unilateral exemption, exemption under tax treaty
Case Law Trend: Withholding Taxation Under the Fundamental Freedoms
Authors: Lazarov Ivan 
Published: June 2023

This paper critically analyses recent developments in the CJEU’s case law regarding withholding taxes (WHT) and the constraints that fundamental freedoms impose on Member States in this area. It argues that both resident and non-resident taxpayers are universally comparable from a source state perspective, regardless of whether a double tax treaty (DTT) precludes a specific form of domestic taxation in the source state. Furthermore, it asserts that the net taxation obligation should be accessible not only as an ex-post refund but also as an ex-ante option for nonresident taxpayers to file a tax return under the same conditions as resident taxpayers.
EU direct tax law, withholding taxes, restriction, net taxation, refund mechanism, impact of double tax treaties
The Implementation of Transportation Inclusion as a Social Welfare Policy Supporting Students Mobility
Authors: Nani Sri , Laksmono Bambang Shergi 
Published: June 2023

Background: East Jakarta City experienced the largest increase in the number of students in DKI Jakarta Province. The large number of students participating was followed by the many problems experienced by students such as the cost of transportation expenses for students. The DKI Jakarta Provincial Government issued a Jak Lingko transportation service policy as one of the steps to solving the problem.
Aim: The focus of the research is to describe and analyze the implementation of the Jak Lingko transportation policy for the welfare of students in the City of East Jakarta as a form of supporting mobility.
Method: This research approach is qualitative with descriptive research type. Interviews were conducted with 15 informants using a purposive sampling technique.
Findings: The results of the study show that there are aspects of social welfare policy in the implementation of the Jak Lingko transportation policy that have fulfilled the basic Jak Lingko subsidy policy for students, the type of subsidy of the Jak Lingko subsidy policy, the process of distributing the Jak Lingko subsidy policy for students, and the funding system in accordance with Jak Lingko subsidy policy for students. There are obstacles in the implementation of the Jak Lingko transportation policy for students, namely the timeliness of the arrival of the Jak Lingko fleet has not been achieved.
Antecedents of E-Loyalty as Research for the Quick Commerce Industry
Authors: Setiyono Agus Eko , Chandrawatisma Chodilis , Fanandi Rizal Helga Sutan , Heriyati Pantri 
Published: June 2023

Background: Quick Commerce is currently the third generation business model after conventional stores and e-commerce, currently very attractive and huge market potential.
Aim: The purpose of this study is to analyze the impact of E-Service quality on customer satisfaction and E-Loyalty of q-commerce customers in Indonesia.
Method: The study was designed cross-sectionally using a well-structured questionnaire so that holistic information could be obtained on 341 q-commerce customers in Indonesia who often use the platform in fulfilling their daily needs. The research instrument is validated, then the collected data is analyzed using Smart Partial Least Square (PLS) for hypothesis testing.
Findings: The results revealed a statistically significant positive relationship between service quality and its dimensions (safety, reliability, convenience, responsiveness), customer loyalty, and customer satisfaction. This research contributes to the study of online shopping on q-commerce platforms and provides advice over possible factors that may influence E-Service quality decisions.
Del lenguaje y la narrativa del tercer mundo en Latinoamérica
Authors: Orrego David 
Published: June 2023

El lenguaje es una institución social que caracteriza a cada nación en su propia constitución interna de ver y entender su propia existencia con relación a los demás. La unidad de análisis es el individuo, y su consciencia de su ser dentro de una realidad objetiva y concreta se desarrolla en la medida que sea más o menos consciente de su valor como sujeto en una sociedad a través del lenguaje. El criterio propio que ejerza ante la dominación e interferencia positiva y negativa será crucial para vivir en una sociedad de personas libres y responsables. Su experiencia es lo que determina la sensibilidad de vivir sus sueños, de entender que existe como un ser bajo un propósito, y que la sociedad en la que se desarrolla no debe ser más que el detonante de su propia autorrealización. Sin embargo, los sofistas contemporáneos han impedido que el individuo piense de manera autónoma, y, por lo tanto, a través de la corrupción y adulación del lenguaje, se ha creado una república de palabras y no de personas.
Aprendizagem Criativa, o Pensamento Computacional e a Robótica na Educação Básica
Authors: Terçariol Adriana Aparecida de Lima , Teixeira Rosiley Aparecida , Barros Daniela Melaré Vieira , Souza Aguinaldo Robinson de 
Published: June 2023

O Dossiê do número 40 da Revista Dialogia “Aprendizagem Criativa, o Pensamento Computacional e a Robótica na Educação Básica”, acolheu pesquisas e relatos de experiências que apresentam como temáticas a inserção da robótica e do pensamento computacional na Educação Básica. Como desdobramentos também foram contemplados artigos sobre robótica e aprendizagem criativa, robótica sustentável, criação de espaços makers na escola, plataformas virtuais para simulações de ambientes de aprendizagem com a robótica educacional, materiais didáticos e tecnologias digitais para a introdução da robótica e pensamento computacional plugado e não-plugado articulados ao currículo, considerando o seu desenvolvimento nas diferentes modalidades, incluindo reflexões sobre metodologias ativas, bem como a formação inicial e continuada de professores para esse cenário, suas diretrizes e lições aprendidas.
Educação Infantil: políticas públicas, práticas pedagógicas e formação de professores e adultos - Entrevista com Cristiano Rogério Alcântara
Authors: Vercelli Ligia De Carvalho Abões , Terçariol Adriana Aparecida De Lima 
Published: June 2023

Entrevistado: Cristiano Rogério Alcântara - Possui graduação em Pedagogia e em gestão escolar pelo Centro Universitário de Santo André (2004), graduação em Letras – Língua Portuguesa e Literaturas de Língua Portuguesa pela Universidade de Franca (2014), mestrado em Ciência da Informação e Documentação pela Universidade de São Paulo (2009), doutorado em Língua Portuguesa pela Pontifícia Universidade Católica de São Paulo (2015), Pós-doutorado em Psicologia da Educação pela Pontifícia Universidade Católica de São Paulo (2022). Atualmente é coordenador pedagógico na Prefeitura Municipal de São Paulo e coordenador do curso de Pedagogia da Faculdade Phorte de Educação e Tecnologia, atuando principalmente com o tema formação de professores e gestores.Vínculo institucional: Líder do Grupo Colaborativo (GCOL), coordenador do curso de Pedagogia da Faculdade Phorte, coordenador pedagógico de um Centro de Educação Infantil da Prefeitura Municipal de São Paulo.
RESCUE OF COLLATERAL OBJECTS OWNED THIRD PARTIES DUE TO BREACH OF DEBTORS WITH SUBROGATION AS LEGAL REMEDIES IN SHIP CASES ABOVE 20 m3
Authors: Syahril Syahril , Hamler  
Published: June 2023

Payments can also have limited consequences in the sense that these payments only result in the role of the Creditor being replaced by another Creditor and the Debtor will be faced with a new Creditor who has the right to request payment from the Debtor or what is known as Subrogation and in this study occurs in the case of ships over 20 m2 as a Hipotek . Ships can meet the criteria or requirements to become collateral for credit settlement in the form of a Hipotek. Ships As Collateral for Repayment of Credit where the Hipotek is a material right to immovable objects. Ships can be divided into two, namely those weighing above 20 m 3 and below 20 m 3 . This paper aims to find out which ships can be charged with a Hipotek, so that they can be used as collateral for credit repayment. The method used is normative legal research, namely an approach by studying the applicable laws and regulations. The conclusion of this paper is that a Hipotek is a form of credit repayment guarantee, which is regulated in Burgelik Wetboek . Hipotek can be applied to objects in the form of ships. Ships As Guarantees for Repayment of Credit where the Hipotek is a material right to immovable objects which in this study uses subrogation as a legal remedy used.
Architettura come testo socio-materiale
Authors: Rispoli Micol 
Published: June 2023

Un approccio socio-materiale all’architettura, alle infrastrutture, al paesaggiocomporta la loro lettura come testi in cui leggere storie di relazioni sociali,rapporti di potere, equilibri e squilibri biologici, il prendere forma di spazi,
territori, vita umana e non umana. Questo approccio richiede uno sguardo inter-transdiscilinare per vedere come i paesaggi prendono forma attraverso processi e
attività che li trasformano. Pensare il paesaggio come durata, temporalità, storia egeografi a a un tempo signifi ca evitare che divenga superfi cie priva di profondità.Così in quello agricolo entra in gioco la materialità del sito: delle colture e dellacultura ad un tempo che raccontano storie e geografi e.Coniugare insediamenti, luoghi del lavoro, spazi comuni in una grandeinfrastruttura signifi ca operare sul paesaggio come processo che coinvolgel’abitare in una serie di relazioni dinamiche tra fattori sociali, ecologici e biologici.
Model Organisms in Neurodegenerative Diseases: Emphasis on Alzheimer’s and Polyglutamine Disease
Authors: Ramyashree C. S. , Jan Kruttika , Kruthika P. , Deshpande Medini K , Morris Carol C. , Pappuswamy Manikantan , Chaudhary Aditi 
Published: June 2023

Increase in human suffering from fatal disorders like that of Parkinson’s Disease (PD), demands the need to find an effective cure for these diseases. This can be achieved through complete understanding of the origins and mechanisms of the diseases. This is, in turn facilitated by the experiments conducted on model organisms like Drosophila melanogaster, Caenorhabditis elegans and Yeast. Drosophila melanogaster’s external characters can be easily observed which can root back to the cellular and genetic alterations, Caenorhabditis elegans on the other hand having access to fully sequential genome and Yeast which can be grown easily in lab conditions with controlled metabolisms gives all these organisms an advantage to be used as a model organism.
Firstly, Alzheimer’s Disease was discussed in detail. It is a common neurodegenerative disease having effects of cell death, irreversible dementia and malfunctioning neurons. This is due to peptides which are the major components of the amyloid plaque created by amyloid precursor protein (APP). Since Drosophila melanogaster contains similar genes dAPPl related to AD, it is used as a model organism in AD amyloidosis pathogenesis research. Secondly, polyglutamine diseases or poly Q diseases were discussed with respect to the model organisms used to study these diseases. Poly Q diseases are characterized by gene mutations leading to accumulation of insoluble proteins in regions of brain. Among nine types of poly Q diseases documented, four were discussed in detailed namely, Huntington’s disease, Kennedy disease, Spinocerebellar ataxias and Spinal muscular atrophy. Role of drosophila in the study of each type has been discussed, with respect to different manipulations done in the organism. Finally, different model organisms used to study various neurodegenerative diseases were tabulated. Also, the genes involved and the studies related to the particular gene were also represented in the form of table.
COVID-19 and Corporate Social Responsibility related activities in India
Authors: Verma Sneha , Singh H. K. 
Published: June 2023

Corporate social responsibility (CSR) can be said to include all those activities and strategies that a company brings into action aspart of its Corporate Governance. Such activities are designed to ensure that the company’s operations are ethical and beneficial for society as a whole.With the advent of COVID-19 pandemic in the country, companies have become handicapped both in financial and economic terms. This situation has made business organizations re-think about their strategies and decisions and come up with something beneficial for all. This article focuses on the CSR activities incorporated by the Indian companies amid COVID-19 pandemic. The information has been collected from secondary sources such as government websites, articles and journals.
Evaluation on the Connection between Lifestyle Branding and Influencer Marketing
Authors: Jain Sonal , Abdille Mohamed Ali 
Published: June 2023

Influencer marketing is also another cast of marketing strategy that also allows influencing the customers in order to increase thebrand value among the different business markets. Along with this lifestyle, branding is described as the process where brands are used to inspire people in order to fulfill the marketplace's purpose.With help of developing an aim, the researcher can be able to accomplish the target of the research project. The elements of lifestyle branding are used in order to increase existing brand awareness. Lifestyle branding mainly involves products that are used for daily purposes and in order to increase the brand popularity of such products the company chooses to perform the influencer marketing strategy.
A Comparative Evaluation of Selected Indian Mutual Funds from the Public and Private Sectors
Authors: Verma Surendra Kumar , Nema D. K. , Yadav Sushama 
Published: June 2023

This study aims to compare and analyse the performance of a ten selected equity schemes in order to grade these funds according to their effectiveness. There are varying levels of risks and returns associated with each of these investing options. While choosing between public and private mutual funds, small investors are often uncertain. To justify the objectives of this research ten equity mutual fund schemes were selected as a sample for this study, for a period of 5 years from financial year 2018 to 2023. T-Test for the difference in the mean is used to compare mean and return of public sector and private sector mutual funds. In comparison researcher observed that most of the selected schemes from both Public Sector and Private Sector Mutual Funds have performed significantly better, primarily due to improved fund allocation, better management, and effective portfolio manager performance. Jensen’s Alpha, Sharpe and Treynor index model have been used to analyse the performance.
Changing Business Scenario of a Young Tribal Economy: A Case Study of Mizoram
Authors: Pachuau Lalchhantluangi , Kumar Prof. NVR. Jyoti 
Published: June 2023

Business play a pivotal role for a developing economy. The paper give an overview of the evolution of business in Mizoram and its origin dating back from the earliest known history of the state to the present scenario. It takes into account trading activitiesduring the colonial period and its impact along with the advent of Christianity and education. The study covers trading during the Union Territory period to the economy post-statehood. The study highlight the current business scenario of Mizoram. The indings reveal the entire evolution scenario and aspects leading to growth and development of business environment of the state.
Pengaruh Gaya Hidup Berbelanja Dan Ketertarikan Fashion Terhadap Pembelian Impulsif Produk Fashion Online Shop
Authors: Aldi Aminudin  
Published: June 2023

The purpose of this study was to determine and analyze. The effect Of Shopping Lifstyle and Fashion Involvement In Impulsive Buying Product Fashion Online shop at Tokopedia The research method used in this study is causality research with a survey approach, while the types of data used in this study are primary data and secondary data. The object of this research is the Students From the University Perjuangan Tasikmalaya class off 2018 to 2021who have shopped for fashion products at Tokopedia, with the sampling technique using incidental sampling technique. The data analysis technique used is multiple regression analysis. The results of data analysis show that price perception and product design have a simultaneous and partial influence on Students From the University Perjuangan Tasikmalaya class 2018 to 2021who have shopped for fashion products at Tokopedia
Kebertahanan Ritual Ka Pena Kampung Wolowuwu Desa Tana Lo’o Kec Wolowaru Kab Ende/NTT
Authors: Ewilensia Magdalen Mbura  , I Ketut Kaler  , A.A. Ayu Murniasih  
Published: June 2023

Ka pena adalah upacara adat yang ada di kampung Wolowuwu, Desa Tana Lo’o, Kecamatan Wolowaru, Kabupaten Ende, NTT, untuk melaksanakan ritual ka pena banyak persiapan serta susunan seremonial acara yang perlu dilalui. Peran seorang mosalaki selaku pemimpin adat, serta seluruh lapisan masyarakat yang ada sangatlah penting dalam kesuskesan ritual ini. Pelaksanaan dari upacara ka pena ini merupakan wujud penghormatan dari masyarakat terhadap roh-roh nenek moyangnya yang dianggap sebagai pendahulu dan pelindung dari kampung Wolowuwu. Ka pena juga sebagai bentuk untuk menolak bala dalam persiapan memasuki musim bercocok tanam masyarakat Wolowuwu. Penelitian ini menggunakan metode penelitian kualitatif dengan teknik pengumpulan data melalui teknik penentuan informan, observasi, wawancara, studi kepustakaan, dan analisis data yang digunakan adalah analisi deskriptif kualitatif. Hasil dari penelitian ini menerangkan bahwa kampung Wolowuwu meyakini kesejahteraan kehidupan mereka saat ini tidak terlepas dari campur tangan para leluhurnya. Masyarakat Wolowuwu tetap menjalankan upacara ka pena yang diwarisi oleh pendahulunya hingga saat ini, untuk menghormati roh nenek moyangnya.
Usaha Food and Beverage Product Dalam Meningkatkan Penggunaan Bahan Baku Secara Efisien : Studi Kasus Pada Hotel Prima In Yogyakarta
Authors: Aulia Firmansyah  , Yana Destira  
Published: June 2023

Peran Food and Beverage Product dalam meningkatkan efisiensi penggunaan bahan baku merupakan hal penting dalam kelangsungan usaha perhotelan. Oleh karena itu Food and Beverage Product di Hotel Prima In Yogyakarta sudah berupaya untuk meningkatkan efisiensi penggunaan baku tanpa membuang biaya, waktu, dan tenaga. Penelitian ini bertujuan untuk mengetahui tugas Food and Beverage Product di Hotel Prima In Yogyakarta dan perannya dalam meningkatkan efisiensi dalam penggunaan bahan baku serta mengetahui apa saja manfaat dari efisiensi tersebut. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan teknik pengambilan data melalui observasi, wawancara, dokumentasi, dan studi pustaka. Hasil dari penelitian ini adalah upaya yang telah dilakukan oleh Food and Beverage Product di Hotel Prima In Yogyakarta seperti survei pasar terhadap harga baku, proses penerimaan bahan baku yang baik, sistem penyimpanan, proses pengolahan bahan baku dan kreatifitas menu baru sudah berjalan dengan baik dengan hasil berkurangnya bahan baku yang terbuang atau yang tidak terpakai.
Resenha: livro Marxismo, Direito e Relações Internacionais
Authors: Marroni Etiene Villela 
Published: June 2023

Resenha do livro DE DAVID, Thomaz Delgado; SILVA, Maria Beatriz Oliveira da. Marxismo, Direito e Relações Internacionais. Rio de Janeiro: Lumen Juris, 2019, 266 p.