bluuebunny/crossref_metadata_2025_split huggingface dataset:
Determination of Customs Value and Warranties: Lessons from the Recent Case Law of the European Court of Justice
Authors: Grigorova Jenya , Willems Arnoud 
Published: March 2022

The European Court of Justice (CJEU) recently interpreted the rules of the Community Customs Code (CCC) and its Implementing Provisions (CCCIP), regarding the determination of customs value in situations where the seller of goods grants a price reduction to the buyer, pursuant to a contractual warranty, because of a manufacture-related risk that the goods might be defective (X BV v. Staatssecretaris van Financiën). This article provides an overview of the issue of determining customs value in case of warranties, a summary and a legal analysis of the Court’s reasoning, and highlights how this reasoning might coexist with the new Union Customs Code (UCC) and its Implementing Act (UCC IA).
Jurisprudence of Civil Appeals Courts in the Matter of Rules of Origin (2013–2019)
Authors: Mariotta Martín , de Armas Fabrizzio , Méndez Camilo 
Published: March 2022

This article approaches the study of the Jurisprudence of Civil Appeals Courts in the matter of rules of origin in Uruguay, during the period from 2013 to 2019. It analyses the territorial admissibility factors of Judgments pronounced in first instance and how Civil Appeals Courts have resolved by confirming or reversing the appealed rulings.
Customs Law, Customs offences procedures, Difference offence, Rules of origin, Appeals courts, Appeal
Why Has GATS Failed to Deliver Substantial Trade in Medical Services?
Authors: Kerr William A. , Viju-Miljusevic Crina 
Published: March 2022

Medical and health care services represent large proportions of Gross National Product (GDP) in most countries yet remain protected and, hence, little traded. This suggests that large gains from trade are likely to exist from opening medical and health care services to international competition. The pent up demand for cross border services is underlined by the growth in medical tourism – a very inefficient method of organizing international trade – and the rapid expansion of international transfers of medical data, analysis and professional skills as electronic communications technology and co-requisite programing advance. The General Agreement on Trade in Services (GATS) has had little success in garnering commitments in these areas of services. The article examines the GATS to determine the reasons for its lack of success. The GATS suffers from institutional rigidities and difficulties in identifying opportunities for reciprocity. These constraints combined with the typically strong protectionist lobbying has meant opportunities for gains from trade remain largely unexploited.
GATS, health care services, medical tourism, modes, protectionism, reciprocity, remote delivery, trade, vested interests, WTO
Enforcement of EU TDI Measures: Addressing the Challenges of the 21st Century
Authors: Beck Jochen , Ruessmann Laurent 
Published: March 2022

The EU’s trade defence instruments (TDI) enforcement tools are around twenty-five years old and circumvention activities have expanded considerably beyond what the existing rules initially sought to address. This article examines the main enforcement challenges and suggests legislative changes to improve the efficiency and effectiveness of the EU TDI enforcement tools.
subsidies, anti-subsidy, countervail, dumping, anti-dumping, circumvention, enforcement, trade, trade defence, absorption, transhipment, channelling, simple assembly, non-cooperation
Overcoming the Challenges in Documentary Procedures and Transparency in the Implementation of Effective Rules of Origin for the African Continental Free Trade Area
Authors: Foxcroft Michael John 
Published: March 2022

The United Nations Conference on Trade and Development (‘UNCTAD’) recently published a report on Economic Development in Africa. The purpose of this article is to consider the part of the report titled ‘Made in Africa: Rules of Origin for Enhanced intra-African Trade’, one of the main findings and make policy recommendations thereof. Preferential rules of origin are applied to goods by members of a contractual or autonomous trade regime in order to determine whether or not they qualify for preferential treatment and therefore beyond the scope of application of the general MFN principle. The ultimate test of effectiveness of rules of origin, therefore, depends on the so-called preference margin. The preference margin is the difference between the applicable most favoured nation tariff and the preferential tariff and the costs of compliance with the rules of origin that apply in terms of the specific free trade or preferential trade agreement area. However, Africa faces unique challenges in this regard. These are geographical, political and technological in nature. This article aims to contribute to the discussion of how, through creative and innovative use of rules of origin, Africa may begin to overcome these challenges to the implementation of the African Continental Free Trade Area (AfCFTA).
Rules of Origin, AfCFTA, Africa, Development, Regional Value Chains
Column: Customs and Trade in Italy and Europe: A Last-minute EU-UK Agreement
Authors: Fruscione Alessandro 
Published: March 2022

The European Union and the United Kingdom have reached a last-minute broad agreement on their future relations. In the field of trade and customs operations, rules have been defined to facilitate trade in goods, with the provision of total exemption from import duties for goods originating in one of the two Parties on the basis of rules which, for their characteristics, appear to favour products entirely manufactured in the territory of the Union or of the United Kingdom, albeit with some tolerances.
Both for the purposes of proving the requirement of preferential origin and in carrying out customs operations, the Agreement follows a very clear line, simplifying obligations for the economic operators, with the aim of keeping the volume of commercial traffic unchanged, as developed over forty-seven years of union under the European flag.
Agreement, United Kingdom, Preferential, REX, Protection, Exports, Origin, Duties, Authorized Economic Operator
Classification of Goods: What are the Hurdles and Pitfalls in the Use of Automation or IT Support?
Authors: Lux Michael , Matt Christopher 
Published: March 2022

The classification of goods in the customs tariff is a classic topic in customs training and practice. Software service providers offer IT support for tariff classification or even automated classification. This topic is also finding increasing attention in the literature. The aim of this article is to point out potential benefits but also the pitfalls of such support or automation (or even the use of robotics for customs declarations), pitfalls which are largely omitted in the advertising for such products. (You can find them by researching in the internet the terms ‘automated tariff classification’, and ‘product classification’). Where in this article examples of tariff codes going beyond the Harmonised System are used, they refer to the 2021 version of the Combined Nomenclature (CN) of the European Union.
tariff classification, Harmonised System, Combined Nomenclature, TARIC, general interpretive rules (GRI), product classification tools, automated tariff classification, robotics for customs declarations, tariff master data, classification by artificial intelligence
Customs Fostering Sustainability: Leading by Example in the International Arena
Authors: Nguyen Hong , Ferraro Valentina 
Published: March 2022

The Coronavirus disease 2019 (COVID-19) pandemic is setting the context for using the recovery opportunity to achieve Sustainable Development Goals (SDGs) that are also longer-term resilience goals.
The sense of urgency in clarifying Customs’ role in the UN sustainability agenda becomes clear in a scenario marked by global interconnections and unpredictable patterns of risk transmission, where any regulatory inefficiency is placed under the spotlight, and trust in governments’ effectiveness in tackling pressing global challenges is declining. In this context, raising awareness of Customs’ role is proposed as a key step towards mainstreaming sustainability for Customs.
The variety of the supporting World Customs Organization (WCO) tools in the recent WCO publication ‘Customs fostering Sustainability for People, Prosperity and the Planet – Looking back on the WCO theme for 2020’ highlights the key drivers of Customs’ contribution to sustainability in those areas.
In balancing a cooperative and coercive approach, trade facilitation and enforcement, Customs has a key role not only in ensuring the efficiency and security of supply chains, enhancing revenue mobilization and economic growth, but also in environmental protection and the safety of society.
Customs coordinated border management is central to an integrated, regulatory response to the dilemmas involving collective action which are inherent to sustainability interventions.
Sustainable Development Goals (SDGs), resilience, Customs, cooperation, trade facilitation, enforcement and protection of society, revenue collection, coordinated border management
Funding a Global Public Good
Authors: Genee Otto 
Published: March 2022

The ACWL was established to enhance the credibility and acceptability of the rules-based multilateral trading system embodied in the WTO. Having affordable access to the services of the ACWL ensures that developing and least-developed countries can effectively participate in and take full advantage of their WTO Membership. The ACWL has become a global public good that serves the interests of all WTO Members. As the ACWL has outgrown its original financial plan, there is an urgent need to put its financing on a secure basis. All WTO developed country Members should recognize the important role of the ACWL and help in the burden sharing of financing it.
ACWL, global public good, rules-based multilateral trading system, developing countries, burden sharing, financing
Developing WTO Members as Users and Targets of Anti-dumping Policy
Authors: Bohanes Jan 
Published: March 2022

For most of the General Agreement on Tariffs and Trade (GATT) 1947 era, the use of anti-dumping duties was typically limited to a small circle of developed countries. However, starting with the final years of the GATT 1947 era and especially in the WTO era, there has been a considerable expansion in the use of anti-dumping measures in general, and especially by developing countries. Today, developing countries represent the majority of both users and targets of anti-dumping measures. Like developed country users, developing countries have imposed many measures against exporters from other developing countries. The article discusses these trends and the underlying detailed statistics. The article concludes that anti-dumping policy is an integral part of the modern international trade policy landscape, and that the significant and increasing involvement of developing countries both as users and targets gives rise to an increased need for technical capacity on their part.
Trade remedies, anti-dumping, safeguards, countervailing duties, developing countries, Advisory Centre on WTO Law (ACWL), users, targets
The Story Behind the ACWL
Authors: Orozco Claudia 
Published: March 2022

The Advisory Centre on WTO Law (ACWL) is an innovative model designed to ensure access to justice for sovereign states in WTO Law while providing capacity-building. This article details the origins of the project, the characteristics of the facility and the efforts made which culminated in a personal idea being brought to fruition in the signing of the Agreement Establishing the ACWL at the third WTO Ministerial Conference in 1999. The article describes the uniqueness of the ACWL, envisioned to enable government officials to plead their WTO cases. The article explains how the essential goal of the ACWL, is capacity-building in WTO dispute settlement in order to respond in a comprehensive manner to the needs of developing and least developed countries.
access to justice in international law; ACWL, capacity-building, WTO dispute settlement
An Assessment of the Judgment of the Federal Constitutional Court of Germany On the Public Sector Asset Purchase Programme of the European Central Bank
Authors: Nicolaides Phedon 
Published: March 2022

The Federal Constitutional Court (FCC) of Germany has invented a new and impossible test of proportionality to declare as ultra vires the judgment of the Court of Justice of the European Union in Weiss. Instead of understanding proportionality as the least interventionist means of achieving a certain policy objective, it defines it as the balancing between conflicting policy objectives which in this case are monetary and economic policy. This is not the concept used by the Court of Justice. This definition of proportionality is intended as a substitute for the principle of conferral and whether the European Central Bank (ECB) encroached on economic policy. However, if monetary policy is to be effective, it must impact economic policy. Had the ECB attempted to balance monetary and economic policy effects, it would have infringed Article 127(1) TFEU that requires that the support of economic policy by the ECB is without prejudice to price stability which is the objective of monetary policy. The Federal Constitutional Court did not appreciate the significance of the fact that the ECB buys public bonds from private investors and that the interjection of private investors deprives Member States from the ability to sell unlimited amounts of bonds at prices that would enable them to run indefinite budget deficits.
Monetary policy, economic policy, proportionality, ECB, public sector asset purchase programme
Towards Increasing Unity and Continuing Executive Predominance Within the E(M)U Post-COVID?
Authors: Fromage Diane 
Published: March 2022

The eurocrisis led to significant reforms being conducted in the field of the European Union’s (EU’s) Economic and Monetary Union (EMU). In this framework, Member States executives, and Heads of States and Governments meeting in the European Council especially, played a key role, although the European Central Bank was long the ‘only game in town’. As a result of this and other evolutions witnessed over the past decade, the gap between euro area and EU28(7) appeared to be ever-widening when the COVID-19 pandemic broke out. This article analyses the institutional balance among E(M)U institutions in the immediate response to the pandemic, how this compares to the management of the eurocrisis, and how it may be expected to play out in the implementation of the measures adopted. It finds that, this time around, a wide range of EU institutions and bodies, and the Member States, mobilized swiftly and that Member States executives played a key role again. It also shows that significant trends in favour of greater unity within the E(M)U exist.
Economic and Monetary Union, European Banking Union, Executive predominance, Eurogroup, European Council, Euro Summit, Euro area, COVID crisis, eurocrisis
Mechanism between Ethical Leadership and Workplace Bullying: Mediating Role of Resilience and Moderating Role of Islamic Work Ethics
Authors: Ahmer Zeshan 
Published: March 2022

Workplace bullying has become a major challenge for organizations across the globe as it relates to long-term negative workplace outcomes. Past studies have identified leadership as a predictor of reducing workplace bullying, however, studies on the mechanism between the same are scant. Therefore, the purpose of this study is to examine the mediating role of resilience and the moderating role of Islamic work ethics between ethical leadership and workplace bullying. The data for this study were collected from nurses working in the Pakistani healthcare sector as they are the victims of bullying because of a number of reasons. First, In Pakistan, patient/nurse ratio is very high (a single nurse has to face almost 25 patients). Second, doctor to nurse ratio is also very high (1:5). The study collected data from 284 nurses of both public and private sector hospitals through a questionnaire-based survey. Hypotheses of the study were examined through structural equation modeling using AMOS and the results revealed a negative impact of ethical leader on bullying. In addition, resilience was noted as explanatory variable and Islamic work ethics was noted to weaken the association between ethical leader and bullying. Most of the nurses’ staff in Pakistan are female, so results may be gender-biased. The model of this study is based on social learning theory and Islamic work ethics has not previously been studied in this perspective.
desenvolvimento da sexualidade infantil no cotidiano da sala de aula
Authors: Costa Marelise Veit 
Published: March 2022

Independente dos tipos de infância vividos na pós-modernidade, as questões relacionadas ao desenvolvimento da sexualidade infantil estão sempre presentes. Nossa preocupação está em discutir como o professor da educação infantil vê essas questões no seu cotidiano, como ele reage frente às situações vivenciadas com seus alunos em sala de aula. Para tanto, optamos por uma pesquisa qualitativa, realizada com 5 professoras, de crianças entre 03 a 04 anos de idade, de rede particular de ensino. Para a avaliação dos dados coletados, fizemos o que a pesquisa qualitativa nos permite: analisamos de forma reflexiva as respostas dadas pelas professoras. As respostas nos indicam que as professoras se sentem, muitas vezes, pouco preparadas para conduzir as situações de seu dia a dia com a convicção de estar contribuindo para o desenvolvimento da sexualidade de seus alunos.
contribuições do PIBID no processo de aprendizagem dos estudantes do 1 0 ao 3 0 anos dos anos iniciais do Ensino Fundamental
Authors: Barella Roseli dos Santos 
Published: March 2022

O presente artigo aborda questões referentes à prática do professor e os diferentes olhares que esse necessita ter em relação ao processo de ensino e aprendizagem do estudante, tendo como base as experiências obtidas pelos estudantes do curso de Pedagogia, licenciatura do ISEI (Instituto Superior de Educação Ivoti), participantes do PIBID (Programa Institucional de Bolsa de Iniciação à Docência), durante as práticas realizadas nas turmas de anos iniciais nas escolas selecionadas pelo programa. Além disso, destaca questões referentes à Resolução do CNE/ CEB Nº 07/ 2010, a qual estabelece que os três primeiros anos do Ensino Fundamental serão organizados em um único ciclo, não podendo haver reprovação. A partir desses aspectos, reflete-se sobre as contribuições da prática dos professores “Pibidianos” nos processos de ensino e aprendizagem dos alunos matriculados nesse ciclo.
PIBID
Authors: Heinzmann Marisa , Pellenz Nadine Daniela 
Published: March 2022

Este artigo é baseado na proposta de aulas diversificadas, assunto muito discutido, mas pouco usado na prática, uma vez que não é tarefa fácil. Apesar da ideia de inserir atividades variadas nas aulas já ter sido defendida por muitos estudiosos, para algumas pessoas isso ainda é novidade ou uma metodologia inaceitável. Destacar esse importante aspecto do ensino tem como objetivo central esclarecer que, direta ou indiretamente, a construção do conhecimento mexe com uma variedade de peças, tal como um quebra-cabeças. Essas, no entanto, precisam de seus respectivos cuidados para o encaixe perfeito, já que cada uma é dotada de particularidades. Nesse sentido, são apresentadas as mais variadas propostas em sala de aula, cada uma com vários objetivos, que podem funcionar muito bem, mas, nem sempre, o efeito esperado é alcançado. Essa oscilação nunca pode ser considerada uma derrota, falha ou algo parecido, mas sim uma motivação para continuar a inovar e evoluir sempre.
Professora, por que não consigo aprender?
Authors: Silva Bruna Thailine Borges da , Stein Jordana Scholles 
Published: March 2022

Este artigo objetiva analisar as práticas e questionamentos que alguns alunos e professores realizaram no decorrer das aplicações do Programa Institucional de Bolsas de Iniciação à Docência – PIBID/ ISEI, Subprojeto Pedagogia, desenvolvidas em uma escola pública estadual no Vale do Rio dos Sinos/ RS. A opção metodológica para a construção deste estudo foi a pesquisa teórica, com ênfase nos autores que abordam a afetividade e questões familiares. Também analisaremos por que as crianças desse grupo acreditaram não saber aprender em sala de aula.
Reunião pedagógica semanal
Authors: Corrêa Adâni , Konrath Raquel Dilly 
Published: March 2022

O presente artigo apresenta reflexões sobre a questão da sensibilidade nos processos de gestão, abordando mais especificamente a temática da reunião pedagógica semanal. Um olhar para a reunião como sendo um espaço de escuta, visando, assim, promover e provocar mudanças no contexto escolar.
Memórias de um percurso até a escola
Authors: Souza José Edimar de 
Published: March 2022

A partir de memórias de sujeitos buscou-se compreender práticas associadas às aprendizagens construídas por professores e alunos sobre o caminho percorrido até chegarem à escola, no meio rural de Lomba Grande/RS, entre 1940 a 1952. Lomba Grande é uma localidade do município brasileiro de Novo Hamburgo que foi colonizada, principalmente, por imigrantes alemães a partir do século XIX. Valendo-se do referencial teórico da história cultural e da metodologia da história oral, a análise realizada sustenta-se nas memórias coletivas. Os sujeitos aprendem em diferentes momentos e ocasiões, pela experiência e pelos saberes que solidariamente socializam de forma comunitária. A partir da análise realizada, percebe-se que os alunos elaboraram e construíram referências identitárias e se constituíram, atribuindo valor e significado às práticas sociais de convivência neste lugar.
Idiomas – o mundo em diálogo
Authors: Gerber Doris Helena Schaun , Vetromilla Raquel Fritzen Dapper , Augustin Everton 
Published: March 2022

O artigo apresenta contribuições para o ensino e funcionamento de escolas bilíngues no Brasil. Evidencia os estudos em pedagogia e neurociências como suporte à formação escolar de crianças ao apontar para a necessidade de se revolucionar o ensino de idiomas, com destaque para a metodologia Content and Language Integrated Learning (CLIL) para aquisição de línguas estrangeiras. Essa metodologia possibilita que a aprendizagem de conteúdos de uma determinada área do conhecimento e o nível de proficiência linguística ocorram simultaneamente, sem comprometer a proficiência linguística na língua materna do aluno. Ações devem repercutir em favor do aperfeiçoamento do processo educacional, que carece de adequada normatização.
Star Trek e ensino de História
Authors: Freitas Eduardo Pacheco 
Published: March 2022

Este artigo tem como objetivo relatar experiência pedagógica realizada em turma de 9º ano da escola “X”, no ano letivo de 2018”. Na atividade, foi utilizada a série televisiva de ficção científica Star Trek (Jornada nas Estrelas) para o ensino de História. Atualmente, é fundamental que os professores busquem maneiras de tornar o ensino mais atrativo, e nesse contexto as séries de TV se revelam importantes ferramentas que auxiliam na leitura de mundo e interpretação histórica. Em especial, a série Star Trek em suas diversas encarnações, devido sua filosofia de tolerância e diversidade, permite ao professor de História problematizar períodos e eventos históricos a partir de alguns episódios com forte teor de crítica social, como é tradição na série. Assim, procuramos determinar a formação histórica de sentido de forma a desenvolver consciência histórica nos alunos, que tiveram como tarefa redigir um texto relacionando ficção e história. No caso apresentado neste artigo utilizamos o episódio “Padrões de Força” (Patterns of Force), da segunda temporada de Star Trek (1968) para ensinar o conteúdo “Nazismo e Genocídio Judeu”.