bluuebunny/crossref_metadata_2025_split huggingface dataset:
Policy Note: Highlights of the United Nations Handbook on Carbon Taxation
Authors: Falcao Tatiana 
Published: February 2022

This article explores some of the highlights of the United Handbook on Carbon Taxation that was produced by the Subcommittee on Environmental Taxation under the mandate of the United Nations (UN) Committee of Experts on International Cooperation in Tax Matters. The article analyses the existing international environmental agreements and the principles of international environmental law that provide the legal backdrop for the development of a carbon tax approach. It further considers the conceptual dimension of the terminology employed to frame carbon taxes. In doing so, the article points to three main conceptual lacunes in this field, specifically, the absence of international consensus on the definition currently used for carbon pricing, environmental taxation, and fossil fuel subsidies. At the same time, it highlights the breakthrough definition proposed by the committee for ‘carbon taxation’, the first of its kind, even if only for the purposes of the Handbook.
In addition to providing a thorough review of the main policy approaches introduced in the Handbook in forwarding a carbon tax, the article also explores forward-looking areas in which further work can be done. Such areas include the application of carbon taxation in niche markets such as aviation and maritime transport.
Carbon taxation, environmental taxation, carbon pricing, United Nations, committee of experts, international tax, aviation emissions, maritime emissions, fossil fuel subsidies, border carbon adjustment.
Implementation Of The ATAD: ATAD Implementation in the Netherlands
Authors: Korving J.J.A.M. , Wisman C. 
Published: February 2022

In this contribution, the authors provide an overview of the implementation of the EU Anti-Tax Avoidance Directives (ATADs) 1 and 2 in the Netherlands. After providing an overview of the implementation process, the authors will analyse and comment on the several amendments made to Dutch corporate income tax law. There is specific focus on the interest deduction limitation rule, controlled foreign company (CFCs), general antiabuse rule (GAAR), and hybrid mismatches. The authors will address certain ambiguities and highlight some potential issues from an EU law perspective. The authors will also briefly discuss recent developments such as the Netherlands’ proposal to unilaterally address certain transfer pricing mismatches and the impact of the ECJ case law on abuse and tax avoidance. This contribution will not examine tax treaty implications.
ATAD, ATAD2, EBITDA, earnings stripping, interest deduction limitation, CFC, hybrid mismatch, hybrid, GAAR, documentation requirements.
Implementation Of The ATAD: The Implementation of ATAD by the UK
Authors: Daly Stephen 
Published: February 2022

Though the United Kingdom formally left the European Union on 31 January 2020, the departure was only substantively completed eleven months later when the transition period ended on 31 December 2020. The departure does not negate, however, the need for collective action at a supranational level to tackle supranational problems, as underscored by the UK’s implementation of the Anti-Tax Avoidance Directive. This article teases out various aspects of the UK’s implementation of the Directive.
EU law, taxation, ATAD, avoidance.
Can the Switch-Over Rule and the Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal?
Authors: Schwarz Magdalena 
Published: February 2022

As has already been learned as children from the fairy tales of grandparents, neglecting a child or, as is usually the case in these stories, a stepchild, will have long-term negative consequences. However, in the author’s opinion, this seems to be, at least to some extent, what the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has been doing thus far with the role of the switch-over rule (SOR) and permanent establishments in general under Pillar Two of the OECD. This can be seen particularly by the fact that, so far, only minimal information was provided on the concrete design and role of the SOR especially compared to the other three instruments under Pillar Two. The following contribution therefore aims at a more comprehensive examination of the SOR for GloBE purposes and how (low-taxed) permanent establishments are generally dealt with under the GloBE proposal.
GloBE, GloBE proposal, switch-over rule, permanent establishment, Pillar Two, income inclusion rule, undertaxed payments rule, subject-to-tax rule, Blueprint, minimum tax.
Country Note: CFC Conundrum: How Brazil Has Safe Harboured Individuals in Its Efforts to Combat Tax Avoidance
Authors: Almeida Dora Pimentel Mendes de , Przepiorka Michell 
Published: February 2022

This article discusses the general purpose of controlled foreign corporation (CFC) rules and how countries have extended them to individual taxpayers to combat the effects of base erosion and profit shifting. It also addresses how Brazil does not currently have CFC rules applicable to individuals in its tax system which has allowed for abusive tax planning and tax avoidance. Finally, this article discusses whether there are valid restrictions on the implementation of CFC rules that are applicable to controlling individuals in Brazil.
CFC, Individuals, BEPS, Action 3, Brazil.
الجوانب الادارية والقضائية في كتاب المسند للإمام ابي يعلى الموصلي
Authors: صالح عثمان عبد العزز 
Published: February 2022

تضمن البحث المرويات التاريخية عن الجوانب الادارية والقضائية من خلال مسند الامام ابي يعلى الموصلي رحمه الله ،وهو من كتب الحديث والتي احتوت على معلومات تاريخية مهمة لها اثرها في فهم التاريخ الاسلامي لاسيما في مراحله المبكرة ،ولعل مسند الامام ابي يعلى الموصلي من هذه الكتب التي استحقت الدراسة لكشف ما تضمنه هذا الكتاب من
اسواق بغداد في العصر العباسي (دراسة اجتماعية)
Authors: حسين احلام محسن 
Published: February 2022

نظمت الاسواق في المدن الاسلامية منذ عهد النبي محمد صلى الله عليه وسلم ، ثم في العصر الاموي وبعدها العصر العباسي موضوع بحثنا لما له من اهمية منذ بداية بناء الخلفاء العباسيين مدينة السلام
حماية المرأة بين التراث والمعاصرة
Authors: الحبوبي شيماء ماجد 
Published: February 2022

نظر المجتمع الى المرأة وعلى مر العصور نظرة الضعيف الذي يرجو الحماية، إذ نجد الرجل ومنذ العصور الموغله في القدم هو الذي يسعى لتحقيق الامان والحماية لها، ومع تطور حياة الناس وتكون المجتمعات البدائية وصولا الى المجتمعات الناضجة اصبح القانون حاميا للمرأة ا
Hubungan Gaya Hidup dengan Kejadian Hipertensi pada Lansia di Desa Tawun
Authors: Maimunah Siti 
Published: February 2022

Gaya hidup merupakan salah satu perilaku yang dapat mencerminkan kesehatan seseorang salah satunya pada lansia. Gaya hidup lansia yang tidak baik mampu memicu timbulnya hipertensi. Hipertensi yaitu salah satu penyakit yang dapat menyerang berbagai macam usia diindikasi oleh berlebihnya tekanan darah sistolik lebih dari 140 mmHg dan tekanan diastolik lebih dari 90 mmHg. Riset ini bermaksud untuk melihat hubungan gaya hidup dengan kejadian hipertensi pada lansia. Penelitian dilakukan di Desa Tawun, melalui metode Cross Sectional. Pemungutan sampel dilakukan secara Total Sampling melalui jumlah data 73 responden. Data dianalisa menggunakan uji Chi-Square. Penelitian membuktikan hasil hubungan antara aktivitas fisik dengan kasus hipertensi diperoleh nilai p = 0,019, hubungan antara pola makan dengan kejadian hipertensi nilai p = 0,009, hubungan antara kebiasaan istirahat dengan kejadian hipertensi diperoleh nilai p = 0,000 sehingga berhasil disimpulkan bahwa gaya hidup ada hubungannya dengan kasus hipertensi. Hasil dari riset ini dapat dimanfaatkan untuk memajukan kegiatan promotif dan preventif dalam upaya pencegahan timbulnya kejadian hipertensi dikalangan lansia.
Penerapan Range Of Motion (ROM) Pada Penderita Stroke: Studi Kasus
Authors: Nisak Raudhotun , Prabowo Aditya Dwi 
Published: February 2022

Latar belakang: Stroke adalah cedera otak traumatis yang mendadak, progresif, dan cepat yang disebabkan oleh gangguan nontraumatik pada aliran darah ke otak yang dapat menimbulkan berbagai gejala pada penderitanya. Penderita stroke dapat diberikan proses rehabilitasi berupa salah satu latihan gerak atau sering latihan Range Of Motion (ROM) untuk mencegah kecacatan lebih lanjut. Tujuan penelitian ini adalah untuk mengetahui gambaran penerapan ROM pada penderita stroke.
Metode: Desain penelitian yang digunakan adalah studi kasus dengan menggunakan metode deskriptif. Subjek penelitian adalah penderita stroke yang ada di Wilayah Kerja Puskesmas Karanganyar selama 10 hari.
Hasil: Hasil penelitian menunjukkan bahwa terdapat peningkatan kekuatan otot sebelum dan setelah penerapan ROM.
Kesimpulan: ROM merupakan salah satu bentuk tindakan rehabilitatif yang dapat digunakan meningkatkan kekuatan otot pada penderita stroke. Keluarga diharapkan dapat terlibat dalam tindakan ROM khsusnya pada ROM pasif.
Hubungan Dukungan Keluarga dengan Kualitas Hidup Pada Pasien TB Paru
Authors: Kurniasih Erwin , Sa'adah Hamidatus Daris 
Published: February 2022

Latar belakang: Tuberkulosis (TB) adalah salah satu jenis penyakit berinfeksi yang menular karena paparan bakteri mycobacterium tuberculosis yang dapat menyerang seluruh organ manusian dan salah satunya yaitu paru-paru. Kegiatan penelitian ini bertujuan untuk mengetahui hubungan dukungan keluarga dengan kualitas hidup pada pasien TB Paru di wilayah kerja Puskesmas Pangkur Ngawi. Metode: Menggunakan penelitian kuantitatif secara cross sectional dan teknik total sampling dimana jumlah sampel ada 33 pasien TB Paru. Pada analisa data menggunakan uji Pearson Correlation. Hasil: didapatkan hasil nilai dukungan keluarga pada pasien TB Paru ada 1 orang (4,3%) memiliki dukungan keluarga baik dengan kualitas hidup tinggi, pada nilai kualitas hidup sedang ada 18 orang (78,3%) dengan dukungan keluarga baik dan 7 orang (70%) dengan dukungan keluarga kurang, dan nilai kualitas hidup rendah ada 3 orang (30,3%) dengan dukungan keluarga baik dan 4 orang (17,4%) dengan dukungan keluarga kurang. Uji statistik dari Pearson Correlation diperoleh p=0,035 dengan p<0,05 yang bermakna diterimanya H1. Kesimpulan: Terdapat hubungan antara dukungan keluarga dengan kualitas hidup pada pasien TB Paru di wilayah kerja Puskesmas Pangkur. Penelitian ini dapat dipertimbagkan dalam menentukan intervensi yang tepat untuk mencegah faktor-faktor yang berpengaruh terhadap kualitas hidup pasien TB paru
Hubungan Pemberian Tablet Fe Terhadap Peningkatan Kadar Hb pada Ibu Hamil dengan Anemia di Puskesmas Geneng
Authors: Dewi Icha Ruly Dhiana , Marwan Marwan , Rohmawati Dhian Luluh 
Published: February 2022

Latar belakang: Anemia pada kehamilan menjadi salah satu penyebab secara tidak langsung kematian pada ibu. Anemia terjadi karena kurangnya jumlah sel darah merah atau hemoglobin dari nilai normal. Ibu hamil menjadi cenderung kekurangan gizi selama masa kehamilan karena terjadi peningkatan kebutuhan gizi untuk memenuhi kebutuhan ibu dan janin yang dikandungnya. Tujuan: Untuk mengetahui hubungan pemberian tablet Fe terhadap peningkatan kadar Hb pada ibu hamil dengan anemia di Puskesmas Geneng. Metode: Penelitian korelasi dengan pendekatan cross sectional, jumlah responden sebanyak 68 orang secara total sampling. Analisa data menggunakan Uji Fisher Exact. Hasil: Diperoleh hasil responden kategori pemberian tablet Fe sesuai 63 (92,6 %), tidak sesuai 5 (7,4 %), sedangkan responden mengalami peningkatan kadar Hb menjadi tidak anemia 56 (82,4 %), responden mengalami peningkatan kadar Hb namun tetap anemia 12 (17,6 %). Uji Fisher Exact diperoleh nilai p value = 0,000 (p = >0,05) yang berarti Ha diterima dan Ho ditolak. Kesimpulan: Ada hubungan pemberian tablet Fe terhadap peningkatan kadar Hb pada ibu hamil dengan anemia di Puskesmas Geneng. Diharapkan ibu hamil selalu mengkonsumsi tablet Fe yang diberikan Bidan agar tidak mengalami anemia saat masa kehamilan
Aktivitas Fisik, Status Gizi dan Tingkat Stress Berhubungan dengan Siklus Menstruasi
Authors: Anggoro Sarni 
Published: February 2022

Usia remaja adalah periode pertumbuhan dan perkembangan salah satunya ada pada fungsi reproduksinya. Masalah kesehatan reproduksi yang sering terjadi pada setiap bulan adalah menstruasi.Gangguan menstruasi yang terjadi dapat berupa tidak menstruasi, menstruasi tidak teratur, mestruasi banyak dan nyeri saat menstruasi.Banyak faktor yang menjadi penyebab masalah menstruasi.Penelitian ini bertujuan untuk mengetahui hubungan aktivitas fisik, status gizi dan tingkat stress dengan siklus menstruasi. Penelitian ini ini menggunakan survei analitik dengan rancangan cross secctional. Pada penelitian ini populasi yang digunakan adalah seluruh mahasiswi santriwati di Pondok Pesantren Sekolah Tinggi Ilmu Kesehatan Surya Global Yogyakarta 2021 dengan jumlah 196 mahasiswa.Pengambilan sampel teknik accidental sampling dan penghitungan menggunakan rumus slovin.Sampel yang didapatkan sebanyak 67 responden. Penelitian ini dilakukan di Asrama Putri Sekolah Tinggi Ilmu Kesehatan Surya Global pada bulan Nopember 2021 sampai selesai. Variabel dalam penelitian ini antara lain aktivitas fisik, status gizi, tingkat stress dan siklus mentruasi. Instrument yang digunakan dalam penelitian adalah kuesioner siklus menstruasi, kuesioner DASS, kuesioner aktivitas fisik, cakram gizi, timbangan, meteran pengukur tinggi badan untuk mengetahui status gizi.Analisis dari hasil uji statistik chi-square.Hasil yang didapat dalam penelitian ini adalah mayoritas responden berada pada kategori status gizi yang berlebih, stress kategori berat, dan aktivitas kategori sedang, serta sedang mengalami siklus menstruasi yang terganggu.Hasil uji analisa dapat disimpulkan terdapat hubungan yang signifikan antara status gizi, tingkat stress dan aktivitas fisik dengan siklus menstruasi pada Santriwati di Pondok Pesantren Sekolah Tinggi Ilmu Keseshatan Surya Global Yogyakarta.
The wasp genus Sphex in Sub-Saharan Africa (Hymenoptera: Sphecidae)
Authors: Dörfel Thorleif H. , Ohl Michael 
Published: February 2022

The Afrotropical species of the sphecid genus Sphex are revised. Forty-six taxa are recognized, of which fifteen are newly described: Sphex abbotti nivarius subsp. nov., S. comorensis sp. nov., S. hades sp. nov., S. nefrens sp. nov., S. occidentalis sp. nov., S. pseudopraedator sp. nov., S. pseudosatanas sp. nov., S. pulawskii sp. nov., S. rufoclypeatus sp. nov., S. satanas memnon subsp. nov., S. schmideggeri sp. nov., S. schoutedeni malawicus subsp. nov., S. socotrensis sp. nov., S. stadelmanni rufus subsp. nov. and S. victoria sp. nov. A new subgenus, Menkeella subgen. nov., is proposed for S. paulinierii Guérin Méneville, 1843.
Four former synonyms are resurrected: Sphex pruinosus var. haemorrhoidalis Magretti, 1898, for which the replacement name of S. feijeni nom. nov. is proposed, S. camerunicus Strand, 1916, S. cinerascens Dahlbom, 1843 and S. abbotti W. Fox, 1891.
Nine of the previously valid names are shown to be junior synonyms: Sphex haemorrhoidalis basuto (Arnold, 1947) and S. haemorrhoidalis kobrowi (Arnold, 1928) = S. umtalicus Strand, 1916; S. incomptus anonymus Leclercq, 1955 = S. nigrohirtus Kohl, 1895; S. neavei (Arnold, 1928) = S. abbotti W. Fox, 1891; S. observabilis (R. Turner, 1918) = S. ahasverus Kohl, 1890; S. rufiscutis (R. Turner, 1918) and S. mochii Giordani Soika, 1942 = S. jansei Cameron, 1910; S. rufiscutis laevigatus Arnold, 1951 = S. gaullei Berland, 1927; and S. stadelmanni integer (Arnold, 1928) = S. stadelmanni Kohl, 1895. Three previously synonymized species are transferred as new synonyms to different species: Sphex conradti Berland, 1927 = S. camerunicus Strand, 1916; S. kilimandjaroensis Cameron, 1908 = S. abbotti W. Fox, 1891; and S. nigripes var. pachyderma Strand, 1916 = S. umtalicus Strand, 1916. For three species, the actual type localities are on different continents than their labels indicate: Sphex ahasverus Kohl, 1890, S. castaneipes Dahlbom, 1843 and S. optimus F. Smith, 1856, with the first occuring in Africa instead of Australia and the other two presumably occuring in South America instead of Africa.
The occurrence of the argentatus group in Sub-Saharan Africa is confirmed, and seven additional species groups are established, with all but one of them based on apomorphic morphological traits. A hypothesis on the phylogenetic relationships among the subgenera and species groups of Sphex is presented, and an identification key for both sexes as well as a placoid-based identification table for males are presented. Using Bayesian inference and maximum likelihood analysis on mitochondrial and nuclear sequence data generated from thirty-one of the recognized taxa, the monophyly of the proposed species groups is corroborated.
A New Accurate Formula for the Large-angle Period of a Simple Pendulum
Authors: Bechiri Mohammed 
Published: February 2022

This paper presents a numerical solution of the nonlinear differential equation governing the non-sinusoidal oscillatory motion for the large angle period of a simple pendulum. The numerical method is based on the discretization of motion equation according to an explicit finite difference scheme. Also, an approximation formula giving the period on the large oscillations amplitude is developed and compared with the numerical model. The results showed a good agreement with a deviation less than 0.063%. The simple pendulum consists of a point mass attached to a massless and inextensible wire that is fixed at the upper end. The oscillations period value is calculated with a precision order of the one-tenth of the millisecond. The approximation formula developed in this work is simple, flexible and more accurate than other formula available in literature.
A Descriptive Study of Hair Morphology of Three Carnivore families (Canidae, Ursidae and Herpestidae)
Authors: Sivapushanam Karthy , Murugesan Prema , Vasanthakumari D. , Rangasamy Kanchana , Jana Debasis 
Published: February 2022

Aim: To study the morphological characteristics of dorsal guard hair of five carnivoran species native to Tamil Nadu for the creation of an identification key for application in wildlife forensics.
Study Design: The experiment was designed to observe the physical characters of each hair strand and measure widely used morphological parameters from native species of the state. The results were compared with previous findings to validate the differences and similarities with our study.
Place and Duration of Study: Advanced Institute for Wildlife Conservation (AIWC), Tamil Nadu Forest Department, Vandalur, Chennai, Tamil Nadu, between August 2020 and September 2021.
Methodology: Hair samples were collected for golden jackal, Indian fox, dhole, sloth bear and Indian grey mongoose. Hair characters such as scale pattern, scale distance and scale margin, medulla structure, cortex thickness, medulla thickness, medullary index and cross-sectional structure were observed.
Results: The hair length of golden jackal, Indian fox, dhole, sloth bear and Indian grey mongoose were as follows 44.94 ± 2.24 mm, 29.70 ± 1.51 mm, 29.60 ± 0.97 mm, 83.83 ± 2.93 mm, 54.60 ± 2.03. The cuticular characters showed few variations compared to previous studies. The medullary structure was wide medulla with vacuoles for all three canid species while sloth bear has a narrow simple unbroken medulla and Indian grey mongoose had wide medulla with lattice. The medullary index for golden jackal, Indian fox, dhole, sloth bear and Indian grey mongoose were 0.73 ± 0.05 (S.D.), 0.77 ± 0.071 (S.D.), 0.66 ± 0.06 (S.D.), 0.18 ± 0.08 (S.D.) and 0.63 ± 0.05 (S.D.) respectively.
Conclusion: The morphometric characters of hair showed variation in scale pattern, scale margin, scale distance and medullary index when compared to the previous studies. The research was successful in creating a taxonomic key for identifying the five mammalian species from their guard hair.
Effect of Boiling Times on Polyphenol, Flavonoid, Tannin, Vitamin C and β-carotene contents of African Asparagus (Laccosperma secundiflorum): Their Contribution to Overall Antioxidant Activity
Authors: Viviane-Sipo Kouassi Loukou , Luthère King N’gbo Martin , Josi-Noelline Sinh , William Kwithony Disseka , Betty-Ahonzo Faulet Meuwiah 
Published: February 2022

Aims: Laccosperma secundiflorum is a very important rattan species for certain populations in the Ivory Coast. They use the apical meristem in their food and the stems to make various items such as furniture, carpets and baskets etc. However, there is a gap in the study of its nutritional value and its nutritional potential before and after boiling.
Place and Duration of Study: Department of Food Science and Technology (UFR-STA), University nangui abrogoua, between December 2019 and November 2020.
Methodology: African asparagus was boiled for 5, 10 and 15 minutes respectively. The effect of boiling on the total polyphenols, flavonoids, tannins, vitamin C and β-carotene contents, and further on the antioxidant activity of the heart of rattan palm (African asparagus) was studied quantitatively at this different times. Standardized methods were adopted for phytochemical, antioxidant activity of this samples.
Results: Vitamin C content, which was estimated initially at 37.04 g/100 dry matter, decreased as the cooking time in water increased. Indeed, it is noted 40, 72, and 81% of loss respectively for the cooking times of 5, 10, and 15 min in the water. Also, these different heat treatments affected the β- carotene content of African asparagus with losses ranging from 76.80 to 84%. Polyphenols were also affected by cooking. The values obtained were 5104.80 mg GAE/100g for fresh African asparagus, 5284.09 mg GAE/100g for 5 min cooking (CE5), 5233.31 mg GAE/100g for 10 min cooking (CE10), and 3536.44 mg GAE/100g for 15 min cooking (CE15). On the other hand, the tannin content of fresh African asparagus was 1954.84 mg/100g DM. However, this rate decreased continuously with heating and was estimated at 1699.93 mg/100g DM, 1429.977548 mg/100g DM, and 1035.42 mg/100g DM respectively for CE5, CE10, and CE15 samples with losses of 13.04, 26.85 and 47.03% respectively. For flavonoids, the losses were varied from 7.41 and 19.92%. In our study, the scavenging activity was found to be highest in the fresh sample, followed by CE15 and CE5.
Conclusion: Finally, boiling reduces the levels of the different parameters studied, but the antioxidant activity of African asparagus increased at the end of the 15 min heat treatment. However, a cooking time of less than or equal to 5 min in water can be advantageous for the consumer.