bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Arrival Of The New Beps Pe Clause In Actual Tax Treaties Via The Mli: Impact, Risks And Need For Further Regulatory Changes (Particular Focus On Spain)
Authors: Escribano Eva 
Published: June 2023

The present article seeks to analyse the overall potential impact that the new permanent establishment (hereinafter PE) concept that has emerged from the Base Erosion and Profit Shifting (hereinafter BEPS) Project is expected to have as it is gradually incorporated into actual tax treaties worldwide by using Spain as an illustrative example. Firstly, the role that the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (hereinafter MLI) is playing in the implementation of the new rule in tax treaties will be analysed (section 1). Secondly, the wording and scope of the new PE clause will be scrutinized, highlighting its obvious resemblance to ideas foreseen in both prior versions of the Commentaries to the Organization for Economic Cooperation and Development Model Convention (hereinafter OECD MC) and certain domestic administrative resolutions and judgments (e.g., the ‘Spanish PE approach’, a doctrine widely held by the Spanish tax administration and some courts advocating for a singular interpretation of the PE clause and the rules attributing profits to it) (section 2). Thirdly, there will be an attempt to advance the effects of the arrival of the new clause in actual tax treaties in terms of the expected volume of affected treaties, the expected reaction of tax administrations and courts (in respect of unaffected treaties keeping the classic version of the PE concept), the potential coexistence between the new treaty PE rule and current domestic PE rules and, lastly, the expected (extra) tax revenues for jurisdictions hosting these new forms of PEs (section 3). The intention throughout the contribution is to portray the risks derived from the implementation of this new rule and the need for further regulatory modifications to counteract such risks. Finally, some final remarks will be put forward (section 4).
Digital nomads’, work mobility, international taxation, tax residence, employment income, digital economy
The EU Solidarity Contribution and a More Proportional Alternative: A Study Under EU and International Investment Law
Authors: Kuźniacki Błażej , Lammers Jeroen 
Published: June 2023

This paper reviews the EU Solidarity Contribution that was recently introduced by the Council Regulation on Emergency Intervention to Address High Energy Prices and proposes a more proportional alternative. It is argued that the legitimacy of the EU Solidarity Contribution might be disputed. The role that Member States have played in driving up energy prices by filling their natural gas storages much more than the EU’s filling trajectory prescribes raises questions as to whether the EU Solidarity Contribution could be in conflict with the proportionality principle and whether all formal requirements of Article 122(1) Treaty on the Functioning of the European Union (TFEU) have been fulfilled. Furthermore, it is argued that the EU Solidarity Contribution may compromise protection of investments under international investment agreements (IIAs) as the current design might entail elements that violate fair and equitable treatment (FET). As an alternative to the EU Solidarity Contribution, the article proposes the following. First, a legal commitment should be introduced for fossil fuel companies to invest 100% of their realized excess profit for decarbonizing the economy under the threat of taxing away those excess profits in their entirety should it become apparent that the investments are not actually realized. Second, in lieu of the EU Solidarity Contribution, the incidental financial support measures for vulnerable households could be financed with the excess (windfall) revenue collected from Value Added Tax (VAT) and excise due to the high inflation in the EU in 2022.
EU tax policy, EU law, international investment law, EU solidarity contribution, proportionality, emergency intervention, energy prices, fair and equitable treatment
Tax In History: Acknowledging (Celebrating? Regretting?) Sixty Years of Subpart F
Authors: Fleming J. Clifton 
Published: June 2023

Deferral of home-country tax on the income of foreign subsidiary corporations produces the twin evils of business and investment location distortion and profit shifting. In 1961, the Kennedy administration proposed the almost complete elimination of this type of deferral from the US income tax system. Because of strong opposition lobbying, the result was a political compromise commonly known as Subpart F. This article explains why Subpart F was largely a failure, in spite of its being copied to various degrees by the controlled foreign corporation (CFC) regimes of many developed countries. The article also explores the extent to which the 2017 Tax Cuts and Jobs Act (TCJA) has, or has not, cured Subpart F’s failure to effectively address location distortion and profit shifting.
Deferral, profit shifting, Subpart F, CFC regimes, US international income taxation, 2017 Tax Cuts and Jobs Act
A VOZ DO SILÊNCIO: ANÁLISE DO BULLYING SOB A PERSPECTIVA DA PSICOLOGIA HISTÓRICO-CULTURAL
Authors: Freitas Isadora Santos , Ducatti Luis Fernando , Maestri Marcos 
Published: June 2023

O presente projeto de pesquisa apresenta a temática do bullying escolar. Partindo do bullying como um meio de violência escolar, sabe-se muito como os impactos físicos e psicológicos causam traumas em indivíduos que passaram por meio destas experiências. Diante disto, a análise fílmica embate em como essas violências trazem prejuízos para vida social e psíquica do sujeito, tanto quanto vítima e como agressor. OBJETIVO: se teve por objetivo compreender, a partir de uma análise fílmica do filme animado japonês A voz do silêncio: Koe no Katachi, as relações entre agredido e agressor sob a perspectiva da Psicologia Histórico-Cultural. MÉTODO: A metodologia utilizada para a elaboração desta pesquisa, foi a exploração e levantamento bibliográfico feito a partir de pesquisas nas bases de dados da SCIELO - Scientific Electronic Library Online; Google Acadêmico e Livros (digitais e físicos). Entretanto, nos acervos digitais foram buscados descritores como: Bullying, Violência Escolar; Vítima e Agressor; Agressão moral/física escolar; inclusão e exclusão escolar; deficiência auditiva. Durante este processo, resultaram-se, no total, 18 fontes bibliográficas encontradas e, após o levantamento destas referências bibliográficas, foram elaborados fichamentos digitais, no qual foram utilizados para compor o corpo do texto científico tanto nos resultados quanto nas discussões, dialogando com a análise fílmica em cenas fragmentadas. Assim como na introdução do projeto de pesquisa, o texto foi redigido por tópicos: Sinopse do Filme a Voz do Silêncio; Caracterização da Deficiência auditiva; Bullying: Vítima, Agressor e seus impactos; Inclusão do deficiente na escola e Psicologia Histórico-Cultural. RESULTADOS: Os dados analisados a partir da perspectiva do filme, revelaram que a prática do bullying ainda é muito notória, principalmente, no ambiente escolar, não somente relativas à relação vítima e agressor, mas também, ao eixo de influência no restante da vida, em que esta vítima ou agressor acabam construindo, socialmente, um significado com relação ao outro (ao indivíduo) a partir de suas vivências. CONCLUSÃO: A temática abordada é de extrema relevância no ambiente escolar, uma vez que a partir de um filme de animação, se é possível refletir sobre as necessidades de práticas educativas para enfrentamento dessa problemática, potencializando a prevenção como mais um meio de promover o bem-estar social.
KOMUNIKASI KRISIS TERKAIT REGULASI JHT PADA KEMENTERIAN KETENAGAKERJAAN RI DILIHAT DARI KRONOLOGIS, TAHAPAN, DAN TIPOLOGI KRISIS.
Authors: Ardief Ikhsannul 
Published: June 2023

Regulasi Pemerintah terkait Tata Cara dan Persyaratan Pembayaran Jaminan Hari Tua (JHT) merupakan tanggung jawab pemerintah agar dapat menciptakan solusi terbaik bagi pemerintah dan publik sasarannya. Disahkannya Permenaker Nomor 2 Tahun 2022 merupakan regulasi pemerintah terhadap pembayaran Jaminan Hari Tua (JHT) yang kemudian dianggap sebagai krisis. Tujuan penelitian untuk mengetahui Kronogis, Tahapan, dan Tipologi Krisis Permenaker Nomor 2 Tahun 2022. Metodologi penelitian melalui pendekatan kualitatif studi kasus. Hasil penelitian bahwa pada Kronologis Krisis yang meliputi pra krisis (Kemnaker belum menyadari adanya krisis walaupun sudah ada gejala awal yang muncul), krisis (Humas Kemenaker menetapkan kisis dan bertindak serta merespon krisis), dan pasca krisis (Kemanaker melakukan sosialisasi, evaluasi terkait penerbitan Permenaker baru, yaitu Permenaker No. 4 tahun 2022 sebagai pengganti dari Permenaker Nomor 2 Tahun 2022). Kemudian tahap krisis prodromal (Kemnaker belum mengangap krisis), Tahap akut (menetapkan sebagai krisis dan Pemindahtanganan penyelesaian krisis kepada Tim Penanganan Krisis yang terdiri dari Public Relation Kemnaker dan Unit Pelaksana Teknis terkait), Tahap Kronis (krisis semakin berkembang) Tahap Resolusi (Diterbitkan Permenaker No. 4 Tahun 2022 sebagai pengganti dari Permenaker No. 2 Tahun 2022 dan evaluasi terhadap regulasi baru tersebut. Terakhir pada Tipologi Krisis, Krisis Permenaker Nomor 2 tahun 2022 termasuk dalam Crisis of Human Climate-Confrontation.

Kata Kunci: permenaker RI; kronologis krisis; tahapan krisis; tipologi krisis; JHT
Volumen 5, número 2
Authors: Polanco Moris , Bello Wilches Camilo 
Published: June 2023

¿Cómo ha afectado, la visión de la narrativa histórica, la realidad de nuestro derecho y la concepción actual de libertad?
Al investigar este tema, discutiremos la problemática de cómo el relato histórico influye en nuestro derecho y en nuestra visión de la libertad y de lo que somos. América Latina vive un momento de cambios políticos que se derivan de la redefinición de lo que somos, de nuestra historia y de nuestros valores. Observamos un intento de abandonar los principios jurídicos que hasta hoy sostienen nuestra civilización.
Interdisciplinaridade na educação infantil possibilidades para o ensino da matemática com significado
Authors: Paiva Maria Nilba dos Santos , Ribeiro Rafaela da Silva 
Published: June 2023

O trabalho relata sobre a interdisciplinaridade no ensino da matemática, ação indispensável no processo de desenvolvimento na Educação Infantil, a pesquisa apresenta um trabalho desenvolvido especialmente na turma de Infantil II, com (10) estudantes, numa escola municipal de Fortaleza, com o objetivo de entender se a relação do que está sendo trabalhado e desenvolvido no contexto geral, favorece as interações das crianças com o mundo que o cerca, e se possibita na criança uma aprendizagem mais prazerosa, interessante e dinâmica. A pesquisa é um relato de experiência onde utilizamos atividade lúdicas para realizar as observações. Para desenvolvimento da pesquisa utilizamos como referencial teórico, os autores: Fazenda (1994), Lorenzato (2008), e Scholze (2007), dentre outros. O desenvolvimento das atividades foram norteados apartir dos conteúdos da matemática, e observamos que as atividades favoreceram as crianças, a identificar as cores, a trabalhar a ludicidade, a fazer correspondências entre os objetos e as cores, como também verificamos a alegria, o envolvimento e a colaboração de cada uma, portanto havendo aprendizagem colaborativa, e assim, as crianças puderam sentir, experimentar, brincar, ao mesmo tempo em que aprendem. Observamos que uma prática metodológica diferenciada torna a aula mais prazerosa, despertando em todas as crianças interesse e motivação para realizar as atividades propostas.
Narrativas históricas sobre alfabetização e letramento como artefato cultural
Authors: Alves Rozane Alonso , Pinto Antonia Fernanda Dutra 
Published: June 2023

A proposta deste excerto está em perceber as narrativas historicamente construídas voltadas ao processo de alfabetização e letramento no contexto brasileiro a partir de 1930. Atrelado a essas discussões pautadas numa revisão de literatura, articulamos por meio de autores e autoras que discutem a temática no campo de prefixo Pós. Apoiadas nos tensionamentos que transitam na formulação como alfabetizamos e letramos, sujeitos constituídos em meio a cultura, a identidade/diferença é que nos propomos a discutir a partir do campo dos Estudos Culturais. Diante disso, temo observado que os discursos sobre alfabetização e letramento que circulam em diferentes áreas, em dado momento histórico e segundo concepções múltiplas, também evidenciaram os deslocamentos formativos que também construíram discursos outros e representações, mostrando, assim a que as narrativas podem ser ressignificadas, produzindo, assim, possibilidades outras no processo de alfabetizar e letrar o sujeito.
Assessing the Scope of Digital Platform in Tourism Recovery: A Study on Women Entrepreneurs Embedding Intangible Cultural Heritage with Tourism Products
Authors: Baksi Arup Kumar , Sanyal Subhashree , Parida Bivraj Bhusan 
Published: June 2023

Both national and local governments and communities may benefit from preserving their ICH as a tourist attraction. Researchers have a hard time making sense of the influence that ICH data has on the psyches of interacting visitors because of its splintered character. Previous studies have indicated that promoting traditional crafts and craftsmanship as ICH may be beneficial for tourism. The Intangible Cultural Heritage (ICH) is an asset of cultural variety and a guarantee of sustainable development, as recognized by the Convention for the Protection of the ICH (Marie & Swain, 2021). With the shock and disruption caused by the COVID 19 epidemic, ICH is expected to be the game changer in restorative tourism. Those in the tourist industry were hit the hardest by the pandemic's need for widespread changes in livelihood. As a result of the worldwide transportation shutdown, the travel sector came to a complete halt. In light of this situation, academics and industry professionals have been probing the potential of the digital space to reach out to visitors and help them work around interruptions. Nonetheless, this phenomenon has been rare and directly correlated to levels of digital literacy, internet penetration, device accessibility, and institutional backing. The purpose of this research is to examine how often used internet platforms are by women entrepreneurs that sell items with local ICH to foreign visitors. The SonajhuriHaat in Santiniketan, West Bengal, was selected as the research location
Penggunaan Gaya Bahasa dalam Puisi Langit Air Langit Basah Karya H. Akhmad T. Bacco
Authors: Diah Budiani  
Published: June 2023

Penelitian ini membahas tentang penggunaan gaya bahasa atau majas dalam puisi “Langit Air Langit Basah”Karya H. Akhmad T. Bacco. Penelitian ini menggunkan metode deskriptif kualitatif. Untuk melakukan analisis data, puisi dibaca secara keseluruhan, kemudian mencatat larik-lariknya yang diduga mengandung majas. kemudian menarik kesimpulan berdasarkan hasil analisis tersebut dan membandingkan dengan data yang ada. Dari hasil penelitian ditemukan bahwa puisi “Langit Air Langit Basah” Karya H. Akhmad T. Bacco menggunakan majas repetisi, retorika, polisidenton, dan eksklamasio, personifikasi, alegori, dan asosiasi, paradoks di dalamnya.
A Teoria da Dependência nos Estudos de Paz e de Defesa
Authors: Silva Diego Lopes da , Saint Pierre Héctor Luís 
Published: June 2023

Resumo:
Avaliamos o impacto da Teoria da Dependência nos Estudos de Paz e Defesa discutindo a bibliografia marxista. Constatamos a ausência dessa abordagem entre acadêmicos do Sul nas suas análises da militarização na Periferia. Para cobrir esta lacuna, propomos uma teoria crítica na revisão dos Estudos de Defesa Latino-americanos.
Resúmen:
Evaluamos el impacto de la Teoría de la Dependencia en Estudios de Paz y Defensa discutiendo bibliografía marxista. Constatamos ausencia de ese enfoque en análisis de militarización en la Periferia entre académicos del Sur. Para cubrir esta laguna proponemos una teoría crítica al revisar los Estudios de Defensa Latinoamericanos.
Approach to the aligned multifactoriality of prostitution and its social regulators
Authors: Ricardo-Ochoa Elena , Rodríguez-Sintes Lilian Patricia , Pino-Sera Yamilka , Vázquez-López Duanis 
Published: June 2023

This article analyzes the nonlinear multifactoriality of prostitution and its social regulators, based on a critical review of the literature produced from different sciences on the subject under investigation, produced in different societies and from different theoretical and methodological perspectives. So, to carry out this work, methods such as analysis and criticism of literature are used: basic and auxiliary, both primary and secondary and tertiary, through various procedures, including: analysis-synthesis, induction-deduction, and theoretical triangulation. Likewise, the historical-logical and doctrinal method was used, to take into account the specific historical conditions in which prostitution occurs and the specific conditions that mark the work of the different authors, not to try to account for all the details of the process. historical process of prostitution, but abstraction is made of its chronological details, twists, coincidences, to basically follow the process, but highlighting the essential, only what typifies the object of study.
Keywords:
Multifactoriality, women's rights, prostitution.

RESUMEN
En el presente artículo se analiza la multifactorialidad alineal de la prostitución y sus reguladores sociales, a partir la revisión crítica de la literatura producida desde diferentes ciencias sobre el tema investigado, producidos en diferentes sociedades y desde diversas perspectivas teorías y metodológicas. De manera, que para la realización de este trabajo se utilizan métodos como, análisis y crítica de literatura: básica y auxiliar, tanto primarias como secundarias y terciarias, a través de diversos procedimientos, entre ellos: análisis–síntesis, inducción–deducción, y triangulación teórica. Igualmente, se utilizó el método histórico-lógico y el doctrinal, para tener en cuenta las condiciones histórico concretas en que se presenta la prostitución y las condiciones concretas que marcan la obra de los diferentes autores, no para intentar dar cuenta de todos los detalles del proceso histórico de la prostitución, sino que se hace abstracción de sus detalles cronológicos, virajes, casualidades, para seguir en lo fundamental el proceso, pero destacando lo esencial, solo aquello que tipifica al objeto de estudio.
Palabras clave:
Multifactorialidad, derechos de la mujer, prostitución.
La responsabilidad social de las empresas bananeras y su impacto en el medio ambiente
Authors: Juca-Maldonado Fernando Xavier , Burgo-Bencomo Odalys , García-Saltos María Beatriz 
Published: June 2023

La producción de banano en el Ecuador es una actividad económica de gran importancia para el país, siendo uno de los principales productos de exportación. Sin embargo, la producción convencional de banano ha generado controversias debido al impacto ambiental que genera. En esta investigación, se analiza cómo las empresas bananeras pueden tener un impacto positivo en el medio ambiente a través de una gestión ambiental eficaz tanto en la producción convencional como orgánica de banano. Se presentan las principales prácticas sostenibles que pueden ser implementadas en la producción de banano convencional y orgánico, incluyendo la gestión integrada de plagas, el uso eficiente del agua y energía, la reforestación y conservación de áreas naturales, entre otros. También se discuten los desafíos que enfrentan las empresas bananeras en la implementación de prácticas sostenibles y cómo estos pueden ser superados.
Palabras clave:
Responsabilidad social, medio ambiente, empresas bananeras, sostenibilidad.

ABSTRACT
Banana production in Ecuador is an economic activity of great importance for the country, being one of the main export products. However, conventional banana production has generated controversy due to its environmental impact. This research analyzes how banana companies can have a positive impact on the environment through effective environmental management in both conventional and organic banana production. The main sustainable practices that can be implemented in conventional and organic banana production are presented, including integrated pest management, efficient use of water and energy, reforestation and conservation of natural areas, among others. It also discusses the challenges faced by banana companies in implementing sustainable practices and how these can be overcome.
Keywords:
Social responsibility, environment, banana companies, sustainability.
The Effect of Topical Nitroglycerin on Wound Healing in Rabbits using Histopathological Investigation
Authors: Moshaveri Arman , Babazadeh Daryoush , Modarresi-Ghazani Faezeh , Hejazi Veghar , Saeed Muhammad , Ahmadi Simab Pouria 
Published: June 2023

Introduction: Nitroglycerin can increase the Cycle Guanosine Mono Phosphate level, enhance nitric oxide rate in tissues dilate vessels, and intensify perfusion within tissues. The aim of the present study was to conduct a microscopic investigation addressing the effect of topical 2% Nitroglycerin ointment on wound healing in rabbits.
Materials and methods: Six adult male New Zealand white rabbits, weighing approximately 2.25 kg were used. Two wounds were created on each side of the spinal column. The wounds reached the deep fascia and their dimensions were 15 15 mm. The left wound was used as the control and the right wound was used as the experimental one. Immediately after the creation of wounds, a layer of nitroglycerin 2% with 1 mm thickness was put on the experimental wound daily for seven days. On days 3, 5, 7, and 14 after cutting, both the experimental and control wounds with a margin of healthy tissues were taken for the histopathological examination.
Results: The distance of the two edges on the wound in treated wounds reached a significant difference, compared with control wounds on day 14. The number of inflammatory cells (with neutrophils format) in the treatment group was significantly less than those of the control group starting from day 5. In addition, the fibrin clot diameter in the treatment group was significantly less than the control group on days 5, 7, and 14. At the beginning of the experiment angiogenesis in the control group was more than in the treatment group, but it was the same in both groups on day 7, and angiogenesis in the treatment group was more than in the control group after day 7. The volume of granulation in the treatment group was more than control group and there was a significant difference on days 5, 7, and 14. Epithelial tissues diameter was higher in the treatment group and the difference became significant on day 14.
Conclusion: In conclusion, the findings indicated a promising function of topical NTG in wound healing of anal fissures, tendinopathies, CNH, diabetic foot, or skin flap necrosis.