bluuebunny/crossref_metadata_2025_split huggingface dataset:
Taxpayers’ Data Protection: Do International, Regional, and Domestic Instruments Guarantee Adequate Rights in Tax (A)EoI?
Authors: Liotti Belisa Ferreira 
Published: May 2022

Ongoing developments in terms of internalization and digitalization of the economy have resulted in an ever-developing worldwide shift towards a data-driven socioeconomic model whereby personal data has become one of the most valuable assets. The tax environment has not gone unscathed. As relevant sources and users of data, governments are increasingly exploiting technologies in pursuit of greater revenue collection and tax audits for which many measures have been adopted internationally, regionally, and nationally to strengthen tax cooperation and enhance international tax exchange of information (EoI) among jurisdictions. A remarkable outcome is the new standard of automated processing and transfer of bulks of taxpayers’ data that, albeit desired by tax administrations, inherently raises concerns over the risks of violation of data protection rights. In this article, the author analyses whether existing international instruments (OECD), regional regulations (EU), and domestic data protection laws (Brazil) effectively safeguard taxpayers’ rights to data protection, particularly in (A)EoI procedures. Building upon the findings of this analysis, the author concludes that an adequate and satisfactory level of protection has not yet been implemented globally and proposes a temporary solution for the issue in the absence of specific instruments dealing with taxpayers’ data protection in (A)EoI procedures.
Exchange of information, automatic exchange of information, data protection, EU GDPR, brazilian LGPD, Convention 108, taxpayers’ Right
Article: Improving the Relationship Between Tax Authorities and Taxpayers in Brazil
Authors: Oliveira Phelippe Toledo Pires de 
Published: May 2022

Brazilian tax authorities have traditionally had an adversarial relationship with taxpayers. Recent initiatives, however, show a paradigm shift that may bring taxpayers and tax authorities together. The country has made increasing efforts to reduce tax-related compliance costs over the past years. Additionally, the Brazilian tax administration has gradually improved the services available to taxpayers and treated them as clients rather than just ‘taxpayers’. Moreover, taxpayers have participated in the rulemaking process, notably in respect of tax guidance. The recent implementation of tax settlement agreements may be considered as significantly altering traditional concepts as it broke long-established misconceptions. Other initiatives to further enhance their relationship may be underway, including improving tax rulings and the mutual agreement procedure (MAP), cooperative compliance programs, and arbitration in tax matters.
Brazil, enhanced relationship, collaboration, tax settlement agreements, rulings, MAP, cooperative compliance, arbitration
Policy Note: Smooth Implementation Of Carbon Taxation: An Overview Of The Main Proposals In The UN Handbook
Authors: Grau Ruiz María Amparo 
Published: May 2022

The design and the administration of carbon taxes must be carefully considered when introducing (or reinforcing) them into fiscal systems. How should the administrative tasks be allocated? Who should be involved? How should regional context situations be approached? How can the stakeholders’ voice be heard for addressing the good administration challenge? How can clear guidance be provided and facilitation improved? All of these questions should be answered. Additionally, specific attention must be paid to the interaction with other economic instruments, the possible uses of the obtained revenue, and the critical issue of public acceptability. This article succinctly analyses all of these topics.
Carbon tax, incentives, administration, environment, sustainable development, acceptability, acceptance, earmarking.
De gevolgen van de Appingedam-zaak voor de ruimtelijkeordeningspraktijk in Nederland: een verkenning
Authors: Botman M.R. , Langer J. , Zweers J. 
Published: May 2022

De gevolgen van de Appingedam-zaak voor de ruimtelijkeordeningspraktijk in Nederland: een verkenning
De Appingedam-zaak uit 2018 van het Hof van Justitie over Richtlijn 2006/123/EG van 12 december 2006 betreffende diensten op de interne markt (de Dienstenrichtlijn) raakt de Nederlandse rechtspraktijk in meerdere opzichten. Deze kroniek verkent aan de hand van de actuele nationale rechtspraak de belangrijkste gevolgen van de Appingedam-zaak voor de ruimtelijkeordeningspraktijk in Nederland.HvJ 30 januari 2018, C-31/16, ECLI:EU:C:2018:44 (Appingedam); Richtlijn 2006/123/EG van 12 december 2006 betreffende diensten op de interne markt (PbEU 2006, L 376/36).
De prejudiciële procedure als instrument ter verdediging van de rechtsstaat
Authors: Lawson R.A. 
Published: May 2022

De prejudiciële procedure als instrument ter verdediging van de rechtsstaat
Recente jurisprudentie wijst uit dat – naast de inbreukprocedure – de prejudiciële procedure een bijdrage kan leveren aan de instandhouding van de rechtsstaat. Vooral de eis van rechterlijke onafhankelijkheid heeft een nadere invulling gekregen in een serie prejudiciële uitspraken, over bijvoorbeeld de benoeming van rechters en tuchtrechtelijke sancties, met name in Polen. Bij zijn analyse betrekt het Hof van Justitie nadrukkelijk de ruimere context. Het voert daarbij een ‘ketenanalyse’ uit: politieke invloed op het orgaan dat rechters selecteert, tast ook de positie van de aldus benoemde rechters aan. Wat is de rechtsbasis voor deze jurisprudentie, en waar liggen de grenzen?
De EncroChat-jurisprudentie: teleurstelling voor advocaten, overwinning voor justitie?
Authors: Schermer B.W. , Oerlemans J.J. 
Published: May 2022

De EncroChat-jurisprudentie: teleurstelling voor advocaten, overwinning voor justitie?
Dit artikel biedt een overzicht van de EncroChat-jurisprudentie, waar de auteurs zich met name richten op de onderzoekswensen van de verdediging. Daarbij worden eerst de details van de EncroChat-operatie uiteengezet. Vervolgens wordt op de bezwaren van de verdediging ingegaan met betrekking tot de rechtmatigheid van de onderzoekshandelingen in de EncroChat-operatie en de onderzoekswensen ten aanzien van de toegang tot de gegevens. Het artikel sluit af met een beschouwing van de bevindingen.
Het gebruik van resultaten uit de Encro­Chat-­hack in de Duitse strafrechtspleging
Authors: van Toor D.A.G. 
Published: May 2022

Het gebruik van resultaten uit de EncroChat-hack in de Duitse strafrechtspleging
Anders dan vele Nederlandse advocaten (in Nederlandse strafzaken) slaagde een Duitse advocaat (in een Duitse strafzaak) erin de resultaten van de EncroChat-hack uit te laten sluiten van het bewijs. Dit is precies wat vele Nederlandse advocaten hebben geprobeerd te bereiken, en daarom is het interessant te bekijken hoe de beoordeling van de EncroChat-hack in Duitsland plaatsvindt en waarom het Landgericht Berlijn tot de bovengenoemde beslissing is gekomen.
Executieve jurisdictie: het (grote) obstakel in grensoverschrijdende opspo­ringsonderzoeken naar (gebruikers van) cryptoaanbieders?
Authors: Verbeek L.W. , Beekhuis T. 
Published: May 2022

Executieve jurisdictie: het (grote) obstakel in grensoverschrijdende opsporingsonderzoeken naar (gebruikers van) cryptoaanbieders?
Tijdens het grensoverschrijdende opsporingsonderzoek naar (gebruikers van) cryptoaanbieders worden opsporingsautoriteiten voor complexe juridische vraagstukken gesteld wanneer zij rechtsmacht willen uitoefenen buiten de eigen landsgrenzen. Immers, autoriteiten zijn bij het uitoefenen van executieve jurisdictie gebonden aan hun eigen territorium, terwijl het onderzoek naar (gebruikers van) cryptoaanbieders een internationaal karakter kent. In de EU zijn verschillende mogelijkheden ontwikkeld om grensoverschrijdend op te sporen. In deze bijdrage worden twee van deze mogelijkheden: een rechtshulpverzoek en het oprichten van een Joint Investigation Team geanalyseerd. Bij beide mogelijkheden stuiten opsporingsautoriteiten op bezwaren. De auteurs concluderen dat het grensoverschrijdend opsporingsonderzoek noopt tot een efficiëntere Europeesrechtelijke onderzoeksaanpak.
Oprichter van cryptotelefoonaanbieder Ennetcom veroordeeld
Authors: Oerlemans J.J. 
Published: May 2022

Oprichter van cryptotelefoonaanbieder Ennetcom veroordeeld
De uitspraak richt zich op de oprichter van Ennetcom en de leverancier van cryptotelefoons. In deze annotatie worden de volgende drie elementen uit de uitspraak besproken en becommentarieerd: (1) de rechtmatigheid van het veiligstellen van de berichten; (2) de vraag is of er sprake is van misbruik van bevoegdheden (détournement de pouvoir); en (3) de vraag of het aanbieden van de cryptotelefoons een illegale activiteit is.
IMPLEMENTASI LAYANAN PENGADAAN SECARA ELEKTRONIK (LPSE) DALAM TATA KELOLA BARANG DAN JASA DI KABUPATEN BATUBARA
Authors: Suprapto Bambang , Subhilhar Subhilhar , Suriadi Agus 
Published: May 2022

Tujuan untuk melakukan reformasi pengadaan barang dan jasa adalah untuk meningkatkan kemanfaatan dari proses pengadaan bagi masyarakat. Oleh karenanya Pada penelitian ini bermaksud menganalisis penerapan layanan pengadaan barang. Secara Elektronik (LPSE) sertakan timbulnya efek lanjutan yang mampu mendorong persaingan yang sehat dan berkeadilan bagi seluruh pelaku usaha yang terkait di dalamnya. Penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif dimana penelitian ini berupa menggambarkan dengan keadaan sebenar-benarnya mengenai Implementasi Layanan Pengadaan Secara Elektronik (LPSE) Di Kabupaten Batubara. Data yang dipergunakan untuk menyimpulkan hasil penelitian ini adalah data primer yang diperoleh langsung dari informan penelitian pada lokasi penelitian dan kemudian di analisa secara kualitatif. Hasil pengolahan data primer penelitian menjelaskan bahwa penerapan atau pun implementasi layanan pengadaan barang dan jasa pemerintah secara elektronik sudah baik diimplementasikan yang mencakup sikap para pelaksana yang terkait, ketersediaan sumberdaya manusia serta infrastruktur maupun dalam hal mengkomunikasikannya kepada sasaran atau kalangan target yang diinginkan. Meski demikian kendala yang dihadapi masih ada namun masih dalam tataran normal dan bias dikendalikan oleh pelaksananya.
KONDISI SOSIAL EKONOMI DI MASA PANDEMI PADA PEDAGANG KAKI LIMA DI KELURAHAN BANTAN KECAMATAN MEDAN TEMBUNG
Authors: Nadhirah Sarah Muthi , Suriadi Agus 
Published: May 2022

The influence most felt by street vendors in the Sub District Bantan District. Medan Tembung is the implementation of social distancing policy. As a result, some traders were confused and their income decreased. Social distancing still has an impact on the people's economy. One of the affected community groups is a street vendor in the Sub District Bantan District Convex Field. This study aims to determine the socio-economic conditions of the Street Vendors in Bantan Village, District Tembung fields during the Covid-19 period. The research method used is descriptive qualitative to get a clear picture of the socio-economic conditions of street vendors during the Covid- 19 pandemic. The sampling technique uses accidental sampling, so that data collection can be done through observation and interviews. Based on the research conducted, the results showed that the socio-economic conditions of the street vendors in the Sub District Bantan District. Medan Tembung has a sufficient monthly income level to meet the necessities of life. The level of education that is unable to enter the formal sector. The condition of the housing that is owned is seen from the physical condition of the building and the status of home ownership. Health conditions can be seen from what diseases are complained of and where to seek treatment. The factors that cause street vendors to maintain their business during the Covid-19 pandemic include the necessities of life, low education, inadequate skills, ease of entering the informal sector and having little capital. Other socio- economic impacts for street vendors include the emergence of several street vendors who experience broken household relationships, and disruption of children's education from some street vendors. As for the economic life of street vendors during the covid-19 pandemic, some street vendors chose to increase their income to continue to improve the economy. As well as the income of street vendors during the Covid-19 pandemic decreased very drastically. This is because buyers are quiet, especially those who have regular customers from school children
Narrativity in Becoming Sex/Gender
Authors: Sterling Rogena 
Published: May 2022

Most discussions of sex and gender development are discussed as science and expressed as a linear progression from birth as one step as biology develops of which the psychosocial self is built upon. Though biology is an important to a person’s being, including any modifications to it for a variety of reasons, it is not controlling of a person’s identity. At the same time, the concept that biology is a material that is malleable of which a person’s gender is constructed. A person can find in their inner psychological being their true self as male or female that may or may not reflect their assignment at birth. Neither of these tell story of life. A person’s sex/gender is a narrative becoming over time from pre-birth through their death. Becoming includes, when permitted, spiritual and cultural aspects in addition to biological, psychological, and social aspects. When understood within such a narrative, a person’s becoming (development) that reflects their identity as a gender-sex.
Clustering Network Data Using Mixed Integer Linear Programming
Authors: Pirim Harun , Aghalari Amin , Marufuzzaman Mohammad 
Published: May 2022

Network clustering provides insights into relational data and feeds certain machine learning pipelines. We present five integer or mixed-integer linear programming formulations from literature for a crisp clustering. The first four clustering models employ an undirected, unweighted network; the last one employs a signed network. All models are coded in Python and solved using Gurobi solver. Codes for one of the models are explained. All codes and datasets are made available. The aim of this chapter is to compare some of the integer or mixed-integer programming network clustering models and to provide access to Python codes to replicate the results. Mathematical programming formulations are provided, and experiments are run on two different datasets. Results are reported in terms of computational times and the best number of clusters. The maximum diameter minimization model forms compact clusters including members with a dominant affiliation. The model generates a few clusters with relatively larger size. Additional constraints can be included to force bounds on the cluster size. The NP-hard nature of the problem limits the size of the dataset, and one of the models is terminated after 6 days. The models are not practical for networks with hundreds of nodes and thousands of edges or more. However, the diversity of models suggests different practical applications in social sciences.
Readmission Rates in Patients With Multiple Sclerosis: A Nationwide Cohort Study
Authors: Padarti Akhil , Amritphale Amod , Kilgo William 
Published: May 2022

ABSTRACT

BACKGROUND
Multiple sclerosis (MS) is an inflammatory central nervous system demyelinating disorder resulting in neurologic decline. Patients predominantly have a relapsing and remitting disease course requiring multiple hospitalizations and, occasionally, rehospitalizations. Hospitalization readmission rates are important metrics that have direct financial implications for hospitals and serve as an indicator of disease burden on patients and society. We sought to analyze hospital readmissions of patients with MS and identify the subsequent predictive characteristics/comorbidities for readmission.

METHODS
All hospital admissions due to MS were queried using the 2017 Nationwide Readmissions Database. All patients with nonelective rehospitalization within 30 days of discharge were examined.

RESULTS
The 30-day readmission rate for MS is 10.6% (range, 10.4%–10.8%). Female sex has a protective role in readmission rates, and age has no effect. Comorbidities, including heart failure, acute kidney injury, chronic obstructive pulmonary disease, chronic kidney disease, respiratory failure, substance abuse, diabetes, hypertension, peripheral artery disease, liver failure, anemia, coagulation disorders, cancer, depression, and infections, are predictive of readmissions, whereas sleep apnea is protective. No effect is seen with neurologic blindness, plasma exchange, or intravenous immunoglobulin treatment.

CONCLUSIONS
Several medical comorbidities are predictive of hospital readmission of patients with MS. Most rehospitalizations are due to infectious and neurologic etiologies; thus, targeted interventions may lead to lower readmission rates.
Climate change influences on the geographic distributional potential of the spotted fever vectorsAmblyomma maculatumandDermacentor andersoni
Authors: Alkishe Abdelghafar , Peterson A. Townsend 
Published: May 2022

Amblyomma maculatum(Gulf Coast tick), andDermacentor andersoni(Rocky Mountain wood tick) are two North American ticks that transmit spotted fevers associatedRickettsia.Amblyomma maculatumtransmitsRickettsia parkeriandFrancisella tularensis, whileD. andersonitransmitsR. rickettsii,Anaplasma marginale,Coltivirus(Colorado tick fever virus), andF. tularensis. Increases in temperature causes mild winters and more extreme dry periods during summers, which will affect tick populations in unknown ways. Here, we used ecological niche modeling (ENM) to assess the potential geographic distributions of these two medically important vector species in North America under current condition and then transfer those models to the future under different future climate scenarios with special interest in highlighting new potential expansion areas. Current model predictions forA. maculatumshowed suitable areas across the southern and Midwest United States, and east coast, western and southern Mexico. ForD. andersoni, our models showed broad suitable areas across northwestern United States. New potential for range expansions was anticipated for both tick species northward in response to climate change, extending across the Midwest and New England forA. maculatum, and still farther north into Canada forD. andersoni.
HIF1α is dispensable for oocyte development and female fertility in mice
Authors: Chen Yujia , Du Siyu , Huang Zhenyue , Han Longsen , Wang Qiang 
Published: May 2022

Background
It has been thought that oocyte may develop in a low oxygen environment, as changes in follicle structure and formation of a fluid-filled antrum. The survival of hypoxic tissues is controlled by hypoxia-inducible factors (HIFs) that are activated in a low oxygen state. HIF1α is expressed in mature mouse oocytes and continues to be expressed after fertilization, from the 2-cell to blastocyst stage. However, the physiological roles of HIF pathway during oogenesis and embryogenesis have still not been elucidated in detail.

Methods
Mutant mice with oocyte-specific HIF1α deletion were generated by crossing Hif1αfl/fl mice with transgenic mice expressing Gdf9-promoter-mediated Cre recombinase. Breeding assay was carried out to detect female fertility. In vitro fertilization and embryo culture were used to assess early embryo development. Oocyte meiotic progression was also examined. Quantitative RT-PCR was used for analyzing of candidate genes expression.

Results
We successfully generated mutant mice with oocyte-specific deletion of HIF1α. Oocytes loss of HIF1α did not affect female fertility, ovulation and early embryo development. Moreover, oocytes can mature in vitro, and form well-organized spindle in the absence of HIF1α. In addition, pronounced differences in Hif2α and Hif3α mRNA expression were not observed in HIF1α-deleted oocytes. These results revealed that HIF pathway in oocytes is not essential for female fertility.
Impact of length and width of footwear on foot structure of preschool-aged children
Authors: Puszczalowska-Lizis Ewa , Lizis Sabina , Prusak Magdalena , Omorczyk Jaroslaw 
Published: May 2022

Background
Due to the dynamics of developmental changes, the preschool age is of crucial importance for the later health and efficiency of the feet. The aim of this study was the analysis of the fitting of indoor footwear and its impact on the features of the foot structure in 6-year-old children.

Methods
The study group consisted of 100 children, including 50 girls and 50 boys at the age of 6 years. The applied device was the CQ-ST podoscope and the Clevermess. The data were analyzed based on Mann-Whitney U test, Chi-square test and regression analysis.

Results
About 60% of children wore correctly fitted shoes in terms of length and width. Multiple regression models with two variables explaining the variance of the Clarke’s angle were statistically significant for girls (right foot: p < 0.001 and left foot: p = 0.009), and boys (right foot: p < 0.001 and left foot: p < 0.001). The influence of predictive variables on the values of the heel angle (γ) was statistically significant for girls (right foot: p < 0.001 and left foot: p < 0.001) and boys (right foot p < 0.001 and left foot: p < 0.001).

Conclusions
Both in the case of girls and boys, the frequency of using too long and too wide shoes was higher in relation to the frequency of using too short and too narrow shoes. The length and width of the shoes affected the length and width of the footwear both in girls and boys. The longer and wider the shoes, the lower the height of the arch. Longer shoes are accompanied by a greater transverse arch, and wider ones with a lower transverse arch of the foot.
The Importance of Knowledge Base among Kindergartner Teachers on Language Structure in Teaching Reading Effectively
Authors: Kilat Christie Mae 
Published: May 2022

Reading plays a vital role in learning, and yet it is a common problem in many classrooms nowadays. Many researchers are looking for a solution to this problem. Various methods and strategies are needed to come to a solution. By then, the role of the teacher comes in; he will implement these methods and strategies intended for reading. As the teaching-learning process, still problem arises if the teacher has not had enough knowledge on how to effectively teach reading. This study was conducted to determine the knowledge base of kindergartner teachers of Language Structure in teaching reading effectively in the schools of Gitagum, Libertad and Initao, Misamis Oriental. This descriptive type of study involves thirty-three kindergartner teachers in the three municipalities of Misamis Oriental based on the District offices enrolment. The respondents were given a survey questionnaire to rate themselves on their level of knowledge on the basic components of reading and to test themselves on their knowledge and abilities on Language Structures. The data were analyzed using descriptive statistics like mean, percentage, and t-test. The results showed inconsistency in their level of knowledge, the outcome of the knowledge, and ability test. Hence, the kindergartner teachers still lack knowledge of language structure and require in-depth training and seminar-workshop.