bluuebunny/crossref_metadata_2025_split huggingface dataset:
PEMBERDAYAAN PERILAKU MEMBUANG SAMPAH DAN PENGGUNAAN SAMPAH PLASTIK DI KAMPUNG BEENG LAUT KECAMATAN TABUKAN SELATAN TENGAH
Authors: Patras Mareike Doherty , Tinungki Yeanneke L. 
Published: February 2022

Pentingnya pemberdayaan masyarakat dalam penanganan masalah sampah diwujudkan dengan adanya peran serta masyarakat dalam pengelolaan sampah yang ada di desa-desa. Budaya lama membakar dan membuang sampah ke selokan dan sungai serta laut menunjukkan bahwa setiap upaya untuk membersihkan lingkungan membutuhkan perubahan besar dalam pola pikir masyarakat. Perilaku membuang sampah pada tempat sampah dan penggunaan ulang sampah plastik mengurangi persentase sampah berdasar jenis di Kepulauan Sangihe. PKMS ini bertujuan untuk memberdayakan masyarakat tentang perilaku membuang sampah, memanfaatkan limbah wadah minuman plastik dan pembuatan tempat sampah. Metode yang digunakan berupa penyuluhan, demonstrasi dan kerja bakti. Hasil dari Program Kemitraan Masyarakat Stimulus berupa penyuluhan tentang penanganan dan pengolahan sampah, penyuluhan penanganan Covid 19, pembuatan keranjang sampah dari gelas aqua serta pembuatan tempat sampah. Kegiatan PKMS di Kampung Beng Laut terlaksana dengan baik, dengan harapan masyarakat membuang sampah di tempat sampah yang telah disiapkan dan menggunakan kembali sampah plastik untuk menjadi barang yang bernilai.

Community empowerment in handling waste problems is realized through community participation in waste management in the villages. The old culture of throwing trash into rivers and seas shows that any attempt to clean up the environment requires a major change in people mindsets. Behavior of throwing trash and reuse plastic and reduces the percentage of trash by type in the Sangihe Islands. Those PKMS aim to empower the people in Beng Laut about throw of plastics trash, used of plastics drink glass waste and make trash can. The method used were form of counseling, demonstrations and community service. The results of the Stimulus Community Partnership Program were form of counseling on waste handling and processing, counseling on handling Covid 19, make of baskets trash from aqua glass plastics and trash bins. PKMS activities in village Beng Laut going smoothly, hope that people could throwing trash in garbage and make use of plastics trash are become goods value.
PEMBERDAYAAN PEMUDA GEREJA SEBAGAI TIM MULTIMEDIA DAN TEKNOLOGI INFORMASI
Authors: Tuwohingie Desmin , Koloay Christian , Papuas Alfrianus 
Published: February 2022

Perkembangan teknologi informasi yang semakin terus-menerus mempercepat penyebaran informasi melalui internet sehingga mempengaruhi bagaimana cara masyarakat bersentuhan dengan agama bahkan telah mempengaruhi serta membentuk gaya hidup, kebiasaan serta cara berelasi para penggunanya. Gereja pada zaman ini diperhadapkan pada perkembangan multimedia yang kemudian bisa memasukkan unsur-unsur visual dalam peribadatan Kristen. Media visualisasi menjadi kebutuhan dalam menghantarkan peribadatan melalui tampilan teks, gambar atau dokumentasi film. Penggunaan layar proyektor serta LCD TV telah menggantikan budaya orang membawa Alkitab serta buku kidung pujian termasuk visual-images dimanfaatkan sebagai media bantu penyampaian khotbah. Hasil yang dicapai pada kegiatan ini adalah terbentuknya tim multimedia dan teknologi informasi GMIST Betania Kalama Darat yang anggotanya adalah pemuda gereja. Selain itu, tim telah memiliki kemampuan untuk membuat liturgi digital dan mampu mengoperasikan perangkat teknologi informasi. Tim pengabdian juga telah menyerahkan 1 unit LCD Projector dan 1 set screen projector 70 inch.

The development of information technology continuously accelerates the dissemination of information via the internet so that it affects how people touch religion and has even influenced the lifestyle, habits and ways of relating to its users. The church today faced with the development of multimedia which can then include visual elements in Christian worship. Visualization media is a necessity in delivering worship through the display of text, pictures or film documentation. The use of projector screens and LCD TV has replaced the culture of people carrying Bible and hymn books including visual-images used as a medium for delivering sermons. The results achieved in those activity were the formation of a multimedia and information technology team at GMIST Betania Kalama Darat whose members are church youths. In addition, the team has the ability to make digital liturgy and was able operate information technology tools. The community service team also handed over one unit of LCD Projector and 1 set of 70 inch screen projector.
PENGGUNAAN WARNA CAHAYA LAMPU PADA PANCING CUMI DI KAMPUNG BENTUNG KECAMATAN TABUKAN SELATAN KABUPATEN KEPULAUAN SANGIHE
Authors: Kaim Mukhlis Abdul , Lungari Fitria Fresty 
Published: February 2022

Kampung Bentung terletak di wilayah pesisir yang memiliki penduduk dengan mata pencarian sebagai petani dan nelayan. Masyarakat yang berprofesi sebagai nelayan, secara khusus nelayan yang umumnya hanya mengenal teknik penangkapan cumi dengan menggunakan pancing cumi, dimana konstruksinya menggunakan lampu blits (warna cahaya) sebagai alat bantu penangkapan. Hasil penelitian menunjukkkan bahwa warna lampu memberikan pengaruh terhadap hasil tangkapan cumi. Kegiatan pengabdian pada masyarakat ini akan dilakukan dengan mengadakan penyuluhan tentang pentingnya menjaga ekosistem terumbu karang dalam pengoperasian alat tangkap, sehingga operasi penangkapan ikan/biota laut lainnya di Kampung Bentung menjadi penangkapan ikan yang mengarah pada perikanan tangkap bertanggungjawab dan berkelanjutan, serta membuat dan memberikan bahan untuk 10 unit alat tangkap pancing cumi. Melalui kegiatan ini nelayan penangkap ikan dapat melakukan penangkapan ikan secara benar dan tidak berdampak buruk terhadap lingkungannya khususnya terhadap kondisi terumbu karang disekitarnya, dengan demikian usaha ini dapat menjadi sumber meningkatkan taraf hidup bagi kesejahteraan masyarakat nelayan itu sendiri.

Bentung village is located in a coastal area that has residents with livelihoods as farmers and fishermen. People who work as fishermen, especially fishermen, generally only know the technique of catching squid by using squid fishing rods, where the construction uses blits (light colors) as a fishing aid. The results showed that the color of the lights had an effect on the catch of squid. This community service activity will be carried out by holding outreach on the importance of maintaining the coral reef ecosystem in the operation of fishing gear, so that fishing operations/ other marine biota in Bentung village become fishing that leads to responsible and sustainable capture fisheries, as well as making and providing materials for 10 units of fishing gear for squid. Through this activity, fishermen can catch fish properly and do not have a negative impact on the environment, especially on the condition of the surrounding coral reefs, thus this effort can be a source of increasing the standard of living for the welfare of the fishing community itself.
PELATIHAN KESEHATAN DENGAN PENDEKATAN HEALTH BELIEF MODEL MENINGKATKAN PENGETAHUAN WANITA MENOPAUSE TENTANG RESIKO OSTEOPOROSIS
Authors: Widjayanti Yhenti 
Published: February 2022

Menopause adalah salah satu periode pada kehidupan setiap wanita. Penurunan estrogen pada masa menopause menurunkan kepadatan tulang yang mengakibatkan osteoporosis. Salah satu upaya pencegahan osteoporosis adalah senam osteoporosis. Namun banyak Wanita menopause yang tidak memahami resiko osteoporosis dan tidak melakukan upaya pencegahan dengan senam osteoporosis. Tujuan dari kegiatan pengabdian kesehatan masyarakat (PKM) ini meningkatkan pengetahuan Wanita menopause tentang resiko osteoporosis dan keterampilan kader kesehatan dalam mengajarkan senam osteoporosis. Sasaran PKM adalah kader kesehatan dan wanita menopause. Metode pelaksanaan PKM meliputi pembuatan media pendidikan kesehatan berupa leaflet dan video senam osteoporosis, pelatihan kader secara online dan pendidikan kesehatan dengan pendekatan health belief model. Hasil PKM adalah peningkatan pengetahuan wanita menopause tentang resiko osteoporosis dan peningkatan keterampilan kader kesehatan untuk mengajarkan senam osteoporosis. Rekomendasi bagi para kader kesehatan untuk selalu memotivasi para wanita menopause untuk melakukan senam guna mencegah terjadinya osteoporosis pada masa menopause.

Menopause is a period in every woman's life. The decrease in estrogen during menopause reduces bone density, resulting in osteoporosis. One of the efforts to prevent osteoporosis is osteoporosis exercise. However, many postmenopausal women did not understand the risk of osteoporosis and did not had efforts to prevent osteoporosis. The purpose of this community health service activity was to increase the knowledge of menopausal women about the risk of osteoporosis and the skills of health cadres in teaching osteoporosis exercises. Activity’s target were health cadres and postmenopausal women. The method of this activity was making health education media in the form of leaflets and videos of osteoporosis exercises, online cadre training, and health education with a health belief model approach. The results of this activity were increasing knowledge of postmenopausal women about the risk of osteoporosis and skills of health cadres to teach osteoporosis exercise. Recommendations for health cadres to always motivate menopausal women to do exercise to prevent osteoporosis.
The Uneasy Case and Fate of Article 293 Second Indent EC
Authors: Hinnekens Luc 
Published: February 2022

The abolition of double taxation is a main principle of the European Union (EU) and its internal market. However, that does not make it an inclusive and hard legal principle. As double taxation is a main tax obstacle and restriction of the free economic movement in the internal market, its abolition is also a main objective of fundamental freedoms as they are interpreted by the European Court of Justice (ECJ). However, this interpretation also points to important limitations and does not cover double tax burdens.
Article 293 second indent European Community (EC) is the only provision that deals expressly in the Treaty with the elimination of double taxation. However, it is interpreted less in terms of a hard and effective obligation for Member States than in soft terms of invitation and exhortation addressed to them. It has become a source of divergent interpretations and is now facing its repeal by the Treaty of Lisbon (if and when ratified). What is the picture before and after repeal in terms of positive and/or negative effects on the tax integration process?
Financial Transactions in Today’s World: Observations from a Transfer Pricing Perspective
Authors: Hardy Matthew , Ledure David , Bertrand Paul , van der Breggen Michel 
Published: February 2022

This article provides an overview of some of the ways in which the recent financial and economic crisis has impacted the world’s financial markets and the financial transactions that take place within those markets. The authors seek to explore the potential impact of significant shifts in market conditions (and the behaviour of market participants) upon financial transactions between related parties.
This article will highlight potential transfer pricing issues relating to three broad categories of related party financial transactions: inter-company loans, cash pools, and guarantees. Given the increased scrutiny of tax authorities in this area, it is becoming more and more important for tax practitioners to be especially vigilant in this area. Although the transfer pricing of financial transactions may pose some administrative challenges, it may also provide opportunities that can be realized by the proactive taxpayer with the right planning, implementation, and monitoring processes.
The European Commission’s Infringement Cases about Spanish Exit Taxes Provisions for Individuals and Companies
Authors: Clavijo Alfonso Sanz 
Published: February 2022

At the end of 2008, the European Commission reported to Spain that one of the rules of temporal attribution of incomes stated by its individuals’ income tax law could be qualified as a measure of exit taxation.
The Commission invited Spain to amend this provision. As the Spanish authorities did not comply with it, the Commission has decided to refer Spain to the ECJ over restrictive exit tax provisions for individuals.
At the same time, the Commission initiated the corresponding infringement proceedings against Sweden, Portugal, and Spain. In its opinion, certain provisions of their corporate income tax laws could be also considered as measures of exit taxation. In fact, the Commission has recently referred Spain to the ECJ for this provision.
VAT Carousel Fraud: A European Problem from a Dutch Perspective
Authors: Wolf Redmar 
Published: February 2022

The current European Union (EU) value added tax (VAT) system is a breeding ground for carousel fraud. This fraud results in tax losses of several billion euros each year. It also distorts fair competition and may lead to unexpected VAT liabilities. Carousel fraud is triggered by a flaw in the VAT regime, where the right to deduct VAT is not linked to the prior receipt of this VAT by the tax authorities. A customer can deduct VAT, even if its supplier does not pay the VAT to the tax authorities. Tax authorities may thus end up paying back VAT they never received.
The author describes the development of carousel fraud and the actions EU countries and EU institutions took to counter the problem and case law of the European Court of Justice (ECJ). He concludes with some recommendations for changes in the current VAT regime. This article is based on the findings of the author in his thesis ‘Carousel Fraud. A European Problem from a Dutch Perspective’ (Rijksuniversiteit Groningen, 2010).
The Compatibility of the Estonian Tax Treatment of Real Estate Income with EU Law
Authors: Uustalu Erki 
Published: February 2022

The European Court of Justice (ECJ) has made a number of important judgments regarding the tax treatment of dividends on outbound situations, whether received by non-resident legal entities or foreign funds. The article analyses a similar issue - the tax treatment of real estate income received by non-residents. Based on an infringement procedure by the Commission of European Communities against Estonia on the discriminatory treatment of real estate income received by foreign investment funds (No. 2008/4851) and a pending dispute before the Tallinn Administrative Court on taxation of gains from liquidation of an Estonian real estate company at the hands of Austrian parent company (No. 3-10-25), the article questions whether indirect discrimination may be caused by applying different tax rates to the residents and non-residents, including an option granted to the resident companies to choose their tax rate; whether the unequal treatment may be a result of different computation of the taxable base (gross or net comparison) or due to the specific characteristics of the Estonian corporate tax system, the cash flow disadvantage might be such cause. The author concludes with some suggestions on changes to be made to bring Estonian legislation in line with European Union (EU) law.
Dividend Withholding Tax Planning Techniques: Part 1
Authors: Merks Paulus 
Published: February 2022

Although there is a confounding variety of cross border dividend withholding tax planning techniques available to the modern corporate taxpayer this study has sought to identify, analyse and categorize these techniques in abstracto and, unless stated otherwise, without linking these techniques to particular countries. Part 1 of this two-part study identifies, analyses and categorizes the so-called formal dividend withholding tax planning techniques. Part 2 identifies, analyses and categorizes the so-called substantive dividend withholding tax planning techniques. In addition, part 2 provides a framework whereby the various dividend withholding tax planning techniques can be categorized in a consistent and universal manner. Such framework may have more than a purely academic value. It may be of benefit for the corporate taxpayer and his advisors since the framework can make clear what sorts of dividend withholding tax planning techniques are worldwide available and what planning technique the respective taxpayer may suit best. In addition, the framework can also be of benefit to governments. It may proof a tool to categorize and administer what planning techniques are used by what sort of taxpayer and at what frequency. Moreover the framework may perfectly show what dividend withholding tax loopholes in domestic legislation are still clear and present.
Article 17(3) for Artistes and Sportsmen: Much More than an Exception
Authors: Molenaar Dick 
Published: February 2022

Most states in the world apply Article 17 (introduced in 1963) of the OECD Model Convention for the taxation of non-resident artistes and sportsmen granting the right to levy withholding tax on the performance fee to the state of performance. In 1977 the OECD introduced Article 17(2) ensuring also the taxation of payments to others than the artistes and sportsmen, for example, so-called 'artiste-companies' or any third party involved. To avoid double taxation states either apply the tax credit or the tax-exemption method. Inadequacies were discovered and, therefore, the Commentary on Article 17 advised in 1977 to exclude cultural exchanges and subsidized artistes and sportsmen from Article 17. The majority of all states soon started to use this exception as Article 17(3) in their bilateral tax treaties thereby granting the taxing right to the state of residence. The question of unequal treatment between a subsidized and a commercial theatre group arises. It might lead to the conclusion that an Article 17(3) clause in a bilateral tax treaty between EC Member States does not correspond with the freedom and non-discrimination principles of the EU.
Transfer Pricing Audits: Position of the Italian Courts
Authors: Valente Piergiorgio 
Published: February 2022

The Italian Tax Authorities encounter difficulties in supporting their own transfer pricing audits in an unassailable manner, which is by no means a lesser difficulty than the one the taxpayer has to face when having to structure its own transfer pricing policy, especially if its intention is to adopt traditional methods. With reference to the application of the cost-plus mark-up method, the Italian Courts rejected the Tax Authorities' assessments on the basis that comparability was not absolute. Even when the Tax Authorities - with regard to differences of functions and risks - extensively debated on their irrelevance for the purpose of determining the price, the Judges ultimately ascertained an inadequate motivation for such position.
Destination Principle in Intra-community Services and the Fixed Establishment in the VAT. A Comparative Study of Polish and Spanish Law
Authors: Benito David Elvira , Gorazda Marcin 
Published: February 2022

This article deals with one of the most important and controversial topics in Value Added Tax (VAT): the concept and functions of fixed establishment. Hitherto works have approached the topic from only one perspective: either that of EU law or the national law of the author, obscuring the global nature of it. This two-sided (Polish and Spanish) view in the article intends to bring to the table some of the issues concerning fixed establishment, its role in the location of taxable events and the implementation of VAT principles. The concept of fixed establishment and its relation to its 'brother', permanent establishment, are considered in the article together with the fact that Polish and Spanish law have different starting points. Whereas in Polish law there have traditionally been two separate notions with two definitely different meanings, only one, 'establecimiento permanente', has been used in Spanish law for both direct and indirect taxes. In Spanish law, one consistent concept has now, through the development of EU law and European Court of Justice (ECJ) cases, produced two different legal ideas under the same name. At the end, some important conclusions and postulates are formulated. This article serves as an invitation to open the door into 'fixed establishment in the VAT wonderland'.
Transfer Pricing in North African Countries
Authors: Gargouri Slim 
Published: February 2022

In North African region, Only Egypt and Algeria have already implemented a Transfer Pricing regulation: Egypt introduced the concept in 2005 while the Algerian rules were implemented in 2007. Though, the measures in force are still under the urgent requirement to be improved: The Egyptian case shall focus on the transfer pricing documentation while Algeria has to further develop transfer pricing methods as well as to authorize the conclusion of Advance Pricing Agreement (APA). Tunisia and Morocco have not introduced transfer pricing rules yet, but they require that transactions between related entities should be performed in compliance with the arm's length principle.
Limit Base Erosion via Interest Deduction and Others
Authors: Cencerrado Emilio , Roch María Teresa Soler 
Published: February 2022

BEPS Action 4 focuses on excessive deductible interest and other financial payments, thus recommending the design of rules in order to prevent base erosion through the use of interest payments and double non-taxation both from an inbound and an outbound perspective. This article deals with some relevant questions related to this topic, such as the grounds for justification, the limitations based on classification and the financial expenses related to exempted income, with special reference to some relevant experiences and case law in the European Union. Taking into account that some tax jurisdictions have enacted provisions in this respect, the authors also analyse some comparative examples as well as the main concerns related to legal principles and taxpayers' position and Tax Treaty issues.
Free Zones in the United Arab Emirates: Domestic and International Tax Issues
Authors: Truby Jon 
Published: February 2022

Free Zones in the United Arab Emirates (UAE) offer an abundance of tax and economic advantages for companies wishing to incorporate in the UAE and develop their business with a high degree of flexibility. However, the application of Double Taxation Agreements (DTAs) makes it increasingly difficult to their access benefits, namely the reduction of withholding tax on dividends or interests, as Contracting States tend to require at least Tax Residency Certificates (TRCs). This increasingly pressing requirement leads to a double issue: the choice of the Free Zone in which it is conceivable to obtain a TRC and the general anti-abuse clause which could still allow the Contracting State to deny the right of benefiting from the provisions of a DTA even when a TRC has been issued. This article utilizes the example of the DTA between the UAE and Switzerland to illustrate and analyse this problem.