bluuebunny/crossref_metadata_2025_split huggingface dataset:
Policy Note: Transformation Of The Legal Mechanism Of Taxation Under The Influence Of Digitalization: Russian Case Study
Authors: A. Tsindeliani Imeda , T. Anisina Karina , A. Davydova Mariam , G. Kostikova Ekaterina , V. Migacheva Elena , M. Proshunin Maxim , I. Lyutova Olga , Y. Pavlova Elena 
Published: February 2022

This policy note considers the impact of global digitalization of the economy on public tax administration based on the example of the Russian legal system from a comparative perspective. To understand the prospects of domestic taxation mechanisms, they are considered in comparison with similar mechanisms of other states and the legal regulation of foreign countries of Europe (European Union) and the United States while respecting the initiatives and solutions of international organizations (OECD, European Commission) in the context that is examined.
A macroeconomic assessment of the effectiveness of the use of digital tax administration is performed, and the stages of its institutional development are highlighted. Digital technologies ensure an increase in the collection of taxes and other obligatory payments, reduce labour costs for tax control, and decrease the administrative burden on businesses.
The main approaches to the digital transformation of the modern tax system are considered and new innovative developments and digital technologies in Russia are emphasized. It is noted that, currently, the Russian tax system in the context of the development of the digital economy is moving from an electronic to a ‘proactive state’.
Digital economy, electronic document management, legal tax regulation, tax administration, tax audit.
Tax In History: Transition from Soviet Union’s Tax Regime to Estonia’s Own Tax System
Authors: Vanasaun Ivo 
Published: February 2022

Dissolution of the Soviet Union in 1991 resulted in regaining independence for many countries, including Estonia. This caused the urgent need for the country to design its own tax system together with drafting all of the relevant legal acts and implementing them in practice. Both the Estonian Parliament and Government (although both were inherited from the Soviet Union regime, the parliament had not yet been elected by Estonian citizens) initiated this work already in 1990–1991 when the first value added tax (VAT) regulations, personal income tax, and corporate income tax laws were adopted. Significant change has occurred since June 1992 when the referendum on the adoption of the Estonian Constitution was held. According to it, all taxes would need to be stipulated in tax laws approved by the parliament which, thus far, had not often been the case. The next qualitative step was made in 1994 when tax laws that were more advanced entered into force. At that time, Estonia introduced a single flat tax rate for both individuals and companies (having the same flat tax rate both for individuals and companies has enabled Estonia to fully tax fringe benefits (non-monetary income from employment) at the employer level without any need to personalize the exact value of benefit received by each employee.). The corporate income tax system was further redesigned in 2000 when Estonia became the first country in the world where retained profits of companies remain untaxed until they are distributed to shareholders.
Estonia, taxation, tax reform, flat tax, value added tax, tax treaties, corporate income tax, Estonian CIT model.
The Multilateral Instrument (MLI) and Transfer Pricing
Authors: Navarro Aitor 
Published: February 2022

The Multilateral Instrument (MLI) has a relevant impact on tax treaty measures concerning transfer pricing and the arm’s length principle (ALP). This article examines the incidence of five MLI provisions on transfer pricing that pose significantly interrelated issues, specifically, the saving clause of Article 11(1), the preamble enclosed in Article 6(1) expressing the will to eliminate double taxation without creating opportunities for reduced taxation through tax evasion or avoidance enshrined in the principal purpose test of Article 7(1), the corresponding adjustment provision of Article 17(1), and the mutual agreement provisions envisaged in Article 16.
MLI, multilateral instrument, tax treaties, transfer pricing, arm’s length principle, abuse, corresponding adjustments, MAP.
Critical Review of the ATAD Implementation: Implementation of the EU ATAD in Spain: Outstanding Issues of a Partial Transposion
Authors: González Saturnina Moreno 
Published: February 2022

The purpose of this work is to critically analyse the transposition of the Anti-tax Avoidance Directive (ATAD) (1 and 2) into the Spanish tax system. To do so, a distinction is made between the rules that are transposed (exit taxation, controlled foreign companies (CFCs) and hybrid mismatches) and those that are not (limitation on interest deductions and general anti-abuse clause). This analysis will highlight the main differences between the directive and Spanish law and examine whether such discrepancies may be the source of problems of application and even uncertainties about the alignment of Spanish regulations to the directive itself or to EU primary law.
Tax avoidance, corporate taxation, general anti-abuse clause, limitation on interest deductions, exit taxation, controlled foreign companies, hybrid mismatches, fundamental freedoms, proportionality, legal certainty.
التعليم في بغداد طبيعته ووسائله في العصر العباسي الأخير وأثره في الوقت الحاضر
Authors: فارس رشا عيسى 
Published: February 2022

ان تطبيق النظام التعليمي يعد بحد ذاته هو تطبيق لأحكام الشريعة الإسلامية والاساس الذي يستقر عليه النظام الاجتماعي .
اذ تمثل السياسة التعليمية الخطوط العامة التي تقوم عليها عملية التربية والتعليم ، والتي من خلالها تتجلى الحياة الثقافية المتمثلة في تلك الحقبة من العصر العباسي الأخير
اسرة بنو الشحنة ودورها في الحياة الادارية خلال العصر المملوكي
Authors: صالح عثمان عبد العزيز 
Published: February 2022

حرص سلاطين دولة المماليك منذ قيام دولتهم سنة ٦٤٨هـ / 1250م, على تقريب العلماء منهم، واوكلوا لهم وظائف عـدة في الدولة, اقتضت طبيعة هذه الوظائف أن يتولاها علماء أجلاء،
المفارقة في سورة الحديد دراسة نقدية صوتية
Authors: عبيد صفا رضا 
Published: February 2022

تعد دراسة النص القرآني والتأمل فيه، مهمة ضرورية تتطلب من جميع المعنيين المشاركة الفعالة والصادقة به، لعظمة هذا النص الإلهي المقدس.
وانه - النص القرآني الكريم - يمثل قمة سنام اللغة العربية التي باركها الله سبحانه وتعالى . وهو نص له خصوصية وسمات تختلف عن أي نص آخر. لأنه كلام الله تعالى المنزل على نبيه محمد(ص) ،
المبادرة في عهد الامام علي بن ابي طالب (عليه السلام )
Authors: خضير ياسين 
Published: February 2022

الحمد لله رب العالمين والصلاة والسلام على رسول الله محمد الصادق الوعد الأمين (صلى الله عليه وآله وصحبه وسلم)
تعد المبادرة في عهد الامام علي (عليه السلام )من المبادرات المهمة في الفكر الإسلامي ،فهي تعد بمثابة الطريق لاستثمار الظروف التي يستطيع الفرد في ظلها تحقيق الانجازات والمكاسب ، فقد انتشرت مبادراته( عليه السلام ) في المجتمع الراشدي واصبح مجتمع يتحلى بالحيوية، وقد ابدى (عليه السلام) الكثير من المبادرات لمعالجة القضايا الاقتصادية والاجتماعية والتربوية ،
قراءة تحليلية في كتاب الاصول للسيد محمد باقر الصدر واثره على الدراسات المعاصرة.
Authors: شرهان غانم عودة 
Published: February 2022

هذا البحث تناول ظواهر لغوية محددة من كتاب الااصول للسيد محمد باقر الصدر واول هذه الظواهر تناول موضوع (الاشتراك والترادف) ، وثانياً الجملة عند النحاة القدماء والمحدثيين ، ثالثاً الجملة الخبرية والجملة الانشائية ، رابعاً اسلوب النداء ، خامساً الجملة الاسمية والجملة والفعلية المزدوجة .
Patrones de homofilia resilientes en redes de amistad juvenil estudio de caso mediante un experimento de simulación computacional
Authors: Linares Martínez Francisco , Miguel Quesada Francisco J. , Khol Mona 
Published: February 2022

El presente trabajo aborda la cuestión de cómo conocer si los patrones de homofilia hallados en una red social son resilientes ante pequeñas perturbaciones que pueden producirse en dicha red. Para ello se han replicado con un modelo basado en agentes los datos de una encuesta realizada a los estudiantes de un instituto de enseñanza secundaria de las islas Canarias. Dicho modelo calcula los índices de homofilia y su significatividad estadística para posteriormente proceder a la simulación de pequeñas alteraciones en la distribución de los vínculos.
Los resultados muestran claramente que algunos índices de homofilia resisten dichas perturbaciones y otros no. La evidencia hallada apunta a que la distribución de los individuos entre las comunidades que configuran la red es un factor clave que explica que ciertos patrones de relaciones sean más resilientes que otros.
Hubungan Dukungan Keluarga Dengan Kejadian Stroke Berulang Pada Lansia Di Desa Tawun
Authors: Komalawati Rini 
Published: February 2022

Stroke merupakan keadaan dimana suplai darah ke otak terhenti sehingga mengakibatkan hilangnya fungsi otak. Berdasarkan proses patologi, stroke terbagi menjadi 2 yaitu stroke iskemik dan stroke hemoragik. Akibat dari perdarahan tekanan intra kranial meningkat, terdapat risiko sebesar 8-12% terjadi stroke berulang. Kasus stroke tertinggi adalah kelompok usia 75 tahun keatas. Dukungan keluarga sangat diperlukan guna mencegah kejadian stroke berulang. Oleh karena itu perlu dilakukan penelitian untuk mengetahui hubungan dukungan keluarga dengan kejadian stroke berulang pada lansia. Desain penelitian adalah korelasi dengan pendekatan cross sectional. Teknik pengambilan sampel dilakukan dengan total sampling sampling dengan jumlah sampel yaitu 34 responden. Pengumpulan data menggunakan instrumen kuesioner dan pengolahan data menggunakan uji spearman. Hasil penelitian didapatkan hasil 16 responden (47,5%) memiliki dukungan keluarga kurang, dan 20 responden (58,82%) mengalami kejadian stroke berulang. Hasil menunjukkan terdapat hubungan signifikan antara dukungan keluarga (p value 0,000) terhadap kejadian stroke berulang di Desa Tawun. Peneliti selanjutnya dapat meneliti faktor yang belum diteliti seperti tingkat aktivitas fisik, pola makan, dll.
Faktor – Faktor yang Berhubungan dengan Perilaku Hidup Bersih dan Sehat (Phbs) Lansia pada Tatanan Rumah Tangga di Desa Pelang Kidul
Authors: Islam Istiqoma Sabili Nur , Hidayah Nurul , Pariyem Pariyem 
Published: February 2022

Latar Belakang : PHBS merupakan perilaku yang dilakukan oleh setiap individu atas kesadarannya sehingga mampu menolong dirinya dalam masalah kesehatan serta berperan aktif dalam kegiatan dimasyarakat. Setiap kelompok usia diharapkan mampu mempraktikan PHBS dalam aktivitas sehari - hari termasuk lansia. Penurunan berbagai aspek fisik, psikis dan sosial pada lansia dapat mempengaruhi kemandirian lansia dalam berperilaku hidup bersih dan sehat. Tujuan : Tujuan penelitian ini adalah mengetahui faktor – faktor yang berhubungan dengan PHBS lansia di Desa Pelang Kidul. Metode: Penelitian kuantitatif analitik dengan pendekatan cross sectional, jumlah sampel 81 lansia secara purposive sampling. Analisis data menggunakan Chi-Square. Hasil : Didapatkan hasil PHBS lansia kategori baik 61 responden (75,3%), kategori cukup 15 responden (18,6%) dan kategori kurang 5 responden (6,1%). Hasil uji statistik Chi-Square menunjukkan adanya hubungan antara pengetahuan p = 0,000, sikap p = 0,007, Kepercayaan p = 0,022, Fasilitas p = 0,007 dan tidak ada hubungan antara petugas kesehatan p = 0,395 dengan PHBS lansia di Desa Pelang Kidul. Kesimpulan : Variabel pengetahuan, sikap, kepercayaan dan fasilitas memiliki hubungan terhadap PHBS pada lansia, sedangkan petugas kesehatan tidak memiliki hubungan dalam penerapan PHBS pada lansia. Disarankan kepada petugas kesehatan untuk meningkatkan peran pembinaan dalam penerapan PHBS lansia di tatanan rumah tangga
Power Line Communication Over Flexible Cables for Elevator Cabins
Authors: Abafogi Motuma , Akdemir Bayram , Shobole Abdulfetah Abdela 
Published: February 2022

Narrowband power line communication has become a major focus of research with its applicability extending to residential facilities. This article examines data transmission over flexible AC power line cables stretching from the elevator control panel to the cabin. In previous studies, there has been no significant attempt to characterize the Power Line Communication (PLC) channel and noise of an elevator system. In this article, a vector network analyzer and mixed domain oscilloscope along with coupling devices are used to conduct power line channel noise and response measurements for an elevator system. The acquisition of channel transfer functions corresponding to both idle and moving states of the elevator is carried out for the 9 kHz–500 kHz frequency range. A mathematical model is provided for the average frequency response of the PLC channel. The main source of noise is the inverter that supplies power to the motor. The channel exhibits notable variations for frequencies less than 281 kHz while staying relatively consistent for the 281 kHz to 500 kHz frequency range as the elevator changes from idle to moving state. Reed Solomon and convolutional codes along with interleaving to spread erroneous bits are utilized in this work to simulate an orthogonal frequency division multiplexing transceiver. By systematically selecting subcarrier frequencies that do not overlap with the harmonic noise components, simulation results have demonstrated reliable data recovery for signal-to-noise ratio greater than 4 dB.
Infarct Stroke and Blood Glucose Associated with Food Consumption in Indonesia
Authors: Martini Santi , Novida Hermina , Kuntoro  
Published: February 2022

Stroke is the primary cause of death in adults. It is predicted that the death caused by stroke will increase twice in the next 30 years. In Indonesia, stroke is one of the diseases of the circulatory system, which has been taking the first place of causing death since 2007. Indonesia has rice as the main type of daily food consumed, which has higher glycemic index than other sources. This study aims to find the risk of blood glucose level that determines the incidence of infarct stroke. There were 164 patients enrolled in this study, 82 patients in each stroke and not stroke group. The blood examination is using the enzymatic method, which is the hexokinase method. The results of research revealed that indicators of high blood glucose level were found in infract stroke incidence, including casual blood glucose, fasting blood glucose, 2-h postprandial blood glucose, and glycated hemoglobin. These four indicators were found in a higher level in the infarct stroke than the non-stroke group. Other epidemiological studies have shown that diabetes is a risk factor for stroke. Therefore, education about food selection should be a priority in the effort to prevent infarct stroke and diabetes mellitus in Indonesia.
An Assessment and Control of AFM1 in Milk and Main Dairy Products in Lahore, Pakistan
Authors: Afzal Gill Umaar , Zameer Durrani Aneela , Usman Muhammad 
Published: February 2022

The main objective of this study is to investigate the presence of Aflatoxin M1 (AFM1) in local and processed milk and main dairy products available in Lahore. Total 60 milk samples and 120 samples of dairy products including butter (n = 30), cheese (n = 30), cream (n = 30), and yogurt (n = 30) were collected. Milk samples were collected from 3 different sources i.e. unprocessed milk from local milk shop (n = 20) and a local dairy farm (n = 20), and processed milk sample from a commercial shop (n = 20) while samples of each dairy product were also different i.e. processed (n = 15) and unprocessed (n = 15). Milk samples were analyzed using kit method while dairy product samples were analyzed by high performance liquid chromatography (HPLC) technique equipped with fluorescence detector (HPLC-FLD) followed by immunoaffinity column clean up. In second phase of the study, efficacy of three different toxin binders was compared and analyzed. The results showed that AFM1 was detected in 16.7% of processed butter samples, 33.3% of processed cheese samples, 13.3% of local cream samples and 26.6% of processed yogurt samples and these samples exceeds European Union (EU) permissible limits of 0.05 ppb with mean concentration 0.090 ± 0.180 μg/kg and 0.000 ± 0.000 μg/kg for processed and local butter samples, 0.350 ± 0.606 μg/kg and 0.000 ± 0.000 μg/kg for processed and local cheese samples, 0.000 ± 0.000 μg/kg and 0.542 ± 1.085 μg/kg for processed and local cream samples and 0.552 ± 1.001 μg/kg and 0.000 ± 0.000 μg/kg for processed and local yogurt samples, respectively. Moreover, milk samples showed highest AFM1 (62%) in local unprocessed dairy farm followed by samples from local milk shop (51%) and commercial dairy farm (31%). In addition, therapeutic efficacy of three different types of toxin binders showed that the toxin binder which had yeast wall (75%) and algae (25%) is the best to control AFM1 under field conditions. Overall, results of this study are valuable for dairy farmers on one hand and law enforcement authorities on the other to comprehend and control AFM1 problem in milk and main dairy products.
Danza educativa en el aula actual: percepción y formación de los docentes en Primaria y Secundaria
Authors: Pastor Prada Raquel , Vicente Nicolás Gregorio , López Melgarejo Alba María , L´opez Núñez Norberto 
Published: February 2022

The main objective of this research was to analyse the perception and understanding of the concept of Dance Education of teachers of Primary and Secondary Education in Spain. The sample consisted of 198 male and 107 female teachers (N = 309) of Primary and Secondary School. For the collection of information, an ad hoc questionnaire was designed which includes three dimensions: (1) descriptive and training data, (2) understanding of the concept of Dance Education and self-perception of teaching competence to perform movement and dance activities; (3) implementation, uses and benefits of dance in the classroom. The results revealed that three quarters of the participants received no or very little university and further training in movement and dance, although half of the sample had a good understanding of the Dance Education and felt they had the necessary training to implement it in the classroom. The results showed significant differences depending on the age of the participants, the speciality studied and the educational stage in which they are teaching.
El objetivo principal de esta investigación ha sido analizar la percepción y la comprensión del concepto de Danza Educativa de docentes en activo de Educación Primaria y Secundaria en España. La muestra está formada por 198 profesoras y 107 profesores en ejercicio (N = 309) de Educación Primaria y Secundaria. Para la recogida de información se diseñó un cuestionario ad hoc que contempla tres dimensiones: (1) datos descriptivos y de formación, (2) comprensión del concepto de Danza Educativa y autopercepción sobre la competencia docente para realizar actividades de movimiento y danza; (3) implementación, usos y beneficios de la danza en el aula. Los resultados revelaron que tres cuartas partes de los participantes recibieron ninguna o muy poca formación universitaria y complementaria sobre movimiento y danza, si bien la mitad de la muestra conocía bien la Danza Educativa y se sentía con la formación necesaria para implementarla en el aula. Los resultados visibilizaron diferencias significativas dependiendo de la edad de los participantes, la especialidad cursada y la etapa educativa en la que desarrollan su actividad docente.
Competencias digitales de los profesores universitarios durante la pandemia por covid-19 en el Perú
Authors: Huerta Soto Rosario Mercedes , Guzman Avalos Magna , Flores Albornoz Judith Isabel , Tomas Aguilar Segundo Juvencio 
Published: February 2022

Information and communication technologies have had a significant impact on people's quality of life in recent years. But, its educational potential has yet to be fully realized. In the wake of the covid-19 outbreak, this article presents an examination of the digital competence of university professors. The development of these talents among university professors was studied. To collect data, Google Forms was used to create online surveys. Requests were sent to the 240 professors of the Universidad Nacional Santiago Antunez de Mayolo via institutional email, and the responses of the 187 professors were included in the SPSS V26 database as a result of the outbreak. The findings show that university professors have sufficient digital skills, but their use in non-face-to-face classrooms is restricted, requiring a review of training programs in public institutions in this context of the COVID-19 epidemic.
Las tecnologías de la información y la comunicación han tenido un impacto significativo en la calidad de vida de las personas en los últimos años. Pero, su potencial educativo aún no se ha realizado plenamente. A raíz del brote de covid-19, en este artículo se presenta un examen de la competencia digital de los profesores universitarios. Se estudió el desarrollo de estos talentos entre los profesores universitarios. Para recopilar datos, se utilizó Google Forms para crear encuestas en línea. Se enviaron solicitudes a los 240 profesores de la Universidad Nacional Santiago Antunez de Mayolo a través del correo electrónico institucional, y las respuestas de los 187 profesores se incluyeron en la base de datos SPSS V26 como resultado del brote. Los hallazgos muestran que los profesores universitarios tienen suficientes habilidades digitales, pero su uso en aulas no presenciales está restringido, lo que requiere una revisión de los programas de capacitación en instituciones públicas en este contexto de epidemia de COVID-19
Comparing different farming habitats for mid-water rope nurseries to advance coral restoration efforts in the Maldives
Authors: Dehnert Inga , Saponari Luca , Galli Paolo , Montano Simone 
Published: February 2022

The need for comprehensive and effective coral restoration projects, as part of a broader conservation management strategy, is accelerating in the face of coral reef ecosystem decline. This study aims to expand the currently limited knowledge base for restoration techniques in the Maldives by testing the performance of mid-water rope nurseries in a lagoon and a reef habitat. We examined whether different coral farming habitats impacted fragment survival, health and growth of two coral genera and how the occurrence of mutualistic fauna, predation and disease influenced coral rearing success. Two nurseries were stocked with a total of 448Pocillopora verrucosaand 96Acroporaspp. fragments, divided into different groups (fourPocilloporagroups: lagoon nursery at 5 m; reef nursery at 5, 10 and 15 m; twoAcroporagroups: lagoon nursery at 5 m and reef nursery at 5 m). Eight fragment replicates from the same donor colony (Pocilloporagenets:N = 14,AcroporagenetsN = 6) were used in each group and monitored for one year. Our results show that fragment survival was high in both farming habitats (>90%), withP. verrucosasurviving significantly better in the lagoon andAcroporaspp. surviving and growing significantly faster in the reef nursery.P. verrucosagrowth rates were similar between reef and lagoon habitat. Different rearing depths in the reef nursery had no impact on the survival ofP. verrucosabut coral growth decreased considerably with depth, reducing fragments’ ecological volume augmentation and growth rates by almost half from 5 to 15 m depth. Further, higher fish predation rates on fragments were recorded on the reef, which did not impact overall nursery performance. Mutualistic fauna, which correlated positively with fragment survival, was more frequently observed in the lagoon nursery. The occurrence of disease was noted in both habitats, even though implications for fragment health were more severe in the lagoon. Overall, our study demonstrates that lagoon and reef nurseries are suitable for rearing large numbers of coral fragments for transplantation. Nevertheless, we recommend considering the specific environmental conditions of the farming habitat, in particular water quality and year-round accessibility, in each case and to adjust the coral farming strategy accordingly. We hope that this novel research encourages the increased application of mid-water rope nurseries for ‘coral gardening’ to advance coral reef recovery and climate resilience in the Maldives.