bluuebunny/crossref_metadata_2025_split huggingface dataset:
comparative study of treatment outcomes of femur neck fracture with dynamic hip screws versus multiple cancellous cannulated screws
Authors: Patil Paresh , Shivade Nishant , Nikam Mithilesh 
Published: May 2022

Background: Dynamic hip screws (DHS) and multiple cannulated cancellous screws (MCCS) are commonly used in anatomic reduction of femur neck fractures. However, there is limited information on the complications of various fixation methods. Objective: To assess the outcome of two different modalities of femur neck fracture fixation. Methodology: This prospective, randomized, comparative interventional study included 32 subjects with recent trauma. Patients were randomized to DHS and MCCS treatment groups (16 patients each). Post-surgical radiographs were obtained and clinical evaluation for deformities was performed using the Harris hip score (HHS). The duration of surgery, average blood loss, and complications were noted and assessed. Chi-square test was used to check the association between attributes. Two-sample t-test was employed to compare the mean between two groups. P≤0.05 indicated statistical significance. Results: A significant difference (p<0.001) between the 2 groups was noted with regard to patients’ age. The median operative time for DHS and MCCS groups was 75 mins (range 60-90 mins) and 60 mins (range 50-70 mins), respectively. Average blood loss was more in DHS (200 mL) than in MCCS (120 mL) group. Majority of the patients (75%) in the DHS group showed excellent HHS results.
Critical Analysis of the General Court’s ‘EU Arm’s Length Tool’: Beware of the Reflexivity of Transfer Pricing Law!
Authors: Peters Cees 
Published: May 2022

The ‘EU arm’s length principle’ gradually evolved into an ‘EU arm’s length tool’ in the Starbucks, Fiat, Apple, and Amazon judgments of the General Court of the European Union (‘GC’). This contribution analyzes in detail why a ‘principle’ progressed into a ‘tool’ in these judgments. For this matter, it considers the arm’s length standard from the point of view of the regulation strategy of states (i.e., a reflexive regulation strategy) to govern the taxation of multinational companies. The author maintains that the regulatory design of the arm’s length standard entails a choice for ‘reflexive transfer pricing law’ and subsequently relies on that perspective for analyzing the judgments of the GC. This angle meticulously illustrates that the abuse of discretionary powers by the tax authorities in the process of monitoring the residual profit allocation of the taxpayer constitutes the relevant state aid problem. The contribution concludes that the GC eventually devised a rather toothless ‘tool’ that does not properly address this issue. At the same time, it also concludes that it should be relatively straightforward for the Court of Justice EU to finetune the ‘EU arm’s length tool’ in order to establish an effective and foreseeable reconciliation of EU state aid law and transfer pricing law. For this matter, the contribution puts forward a concrete recommendation.
EU fiscal state aid control, EU state aid law, EU arm’s length principle, EU arm’s length tool, transfer pricing, residual profit allocation, APA, Apple
Free Rivers or Legal Certainty?: Review of Hydropower Permits Under EU Water Law
Authors: Puharinen Suvi-Tuuli 
Published: May 2022

The EU Water Framework Directive (WFD) puts forward ambitious ecological objectives on reaching good status in surface waters throughout the EU. In rivers harnessed for hydropower production, achieving these aims would in many cases necessitate requiring new measures to mitigate the operation’s harms to the river ecosystem. Building on the ideas of adaptive management, the Directive requires Member States to establish a system of rules that enables reviewing hydropower authorizations and ensuring that its objectives are reached. However, it is widely recognized that principles of legal certainty and protection of fundamental rights that are part of the rule of law ideal can limit the law’s capacity to mandate such adaptation. This article assesses the interplay between the WFD’s requirements on adaptation and the principles of rule of law in the EU law in relation to review of hydropower permits. The article concludes that while the EU rule of law is itself quite dynamic and amenable to adaptation, respecting the principles of rule of law puts some requirements of clarity, stability and protection of individuals in the EU legislation and its implementation.
water framework directive; good ecological status; adaptive law; hydropower; permit review; EU rule of law
Adjudicatory Institutions for Individual Employment Disputes: Formation, Development and Effectiveness
Authors: Corby Susan 
Published: May 2022

This article focuses on first instance discrete adjudicatory institutions for the determination of individual employment disputes, generically known as labour courts, in seven countries: France, Germany, Great Britain, Ireland, Japan, New Zealand and Sweden. First, it traces their formation and subsequent development, applying Thelen’s fourfold typology of displacement, conversion, layering and drift. Sometimes, this typology is appropriate: French and Swedish labour courts have drifted, and in Germany there was displacement after World War 1. Sometimes, however, the typology, is inappropriate. In Ireland, there has been amalgamation and in New Zealand there was displacement and then adaptation.
It next seeks to understand which of the seven institutions performs the most effectively, examining several criteria including the legitimacy of the labour court, speed, accessibility, cost, informality, and the propagation of legal norms. It finds that comparisons are limited because adjudicatory institutions need to be judged in their specific national context. Moreover, effectiveness depends on the criterion that is adopted: an institution that scores highly on one criterion does not necessarily do so on another. Despite these limitations, comparisons can be useful to practitioners and academics and Germany’s labour court scores highly on many of the criteria used.
Labour Court, Judges, Adjudication, Lay Judges, Employment Disputes, Mediation, Path Dependency, Effectiveness, Legitimacy, Norms
Who Regulates Employment? Trends in the Hierarchy of Labour Law Sources
Authors: Menegatti Emanuele , Gyulavári Tamás 
Published: May 2022

The hierarchy of labour law sources plays an important role in shaping the employment protection afforded by national labour law. This article provides a comparative overview of the global trends in the relation between the different layers of employment regulation. To this end, it considers three cluster of countries, respectively the European coordinated market economies, the liberal market economies and the European post-socialist countries. This analysis will make it possible to identify common patterns of transformation of the hierarchy of sources, indicating the current direction of labour law. Based on the three models, we discuss the following four trends and their interactions: (1) the increasing role of legislation; (2) the decentralization and decline of collective bargaining; (3) the growing importance of individual employment contracts based on waivers; (4) the erosion of the favourability principle by means of clauses allowing less favourable terms of employment. We argue that these parallel changes may lead to a worsening of employment conditions.
Sources of Labour Law, Hierarchy, Favour Principle, Statutory Mandatory Rules, Collective Bargaining Decentralisation, Freedom of Contract, Flexibilization
Audiências virtuais e a arbitragem em tempos de pandemia: perspectivas para o futuro
Authors: Neto João Luiz Lessa , Menezes Bertolani Lilian Elizabeth 
Published: May 2022

The sanitary crisis and the necessity of social isolation impacted directly the arbitration practice, proceedings commenced to be conducted electronically, without the realization of in person acts. In this scenario, doubts and questions concerning the conduct of virtual hearings and the taking of oral evidence have risen. This paper examines this situation, indicating solutions found by the arbitration practice and presents the data of a research conducted with the users of the Chamber of Conciliation, Mediation and Arbitration Ciesp/Fiesp concerning their experience and impressions with virtual hearings in the year of 2020.
Arbitration proceedings; virtual hearings; users’ experiences.
System in progress: applicable law and the icsid Convention
Authors: De Azevedo Teixeira Bruno Barreto 
Published: May 2022

The legal norms that govern the applicable law to disputes submitted to the International Centre for the Settlement of Investment Disputes (ICSID) can be considered a system in progress. Although the rule contained in Article 42(1) of the Convention on the Settlement of Investment Disputes between States and Nationals of Other States, signed in Washington in 1969, seems simple, case law and scholarship on the subject has been through recent transformation, including the role of international law and the power of the Tribunal to determine the applicable law. This article will address the most relevant aspects on the issues pertaining to conflict of laws in the ICSID environment, including the role of party autonomy and its limitations, and the interaction between municipal and international law in the determination of the law applicable to an Investor-State arbitration under the auspices of ICSID.
Investor-State arbitration; private international law; party autonomy.
Demystifying Australia-China Trade Tensions
Authors: Zhou Weihuan , Laurenceson James 
Published: May 2022

In 2020 Australia’s political relations with China plumbed new depths. Trade and other economic ties were also hit with disruption. Contributing to this deterioration, and complicating an accurate assessment of the consequences, has been a raft of misunderstandings. This article demystifies the bilateral trade tensions by exposing the deeper drivers of political friction, providing a critical assessment of the vulnerability of the Australian economy, and placing the current state of Australia’s relations with China in a comparative regional perspective. These discussions provide context for a detailed analysis of the legal issues that Chinese trade measures have created under the rules of the World Trade Organization (WTO) and the China – Australia Free Trade Agreement (ChAFTA). We show that these legal issues have been over-simplified in existing work. A clear understanding of these issues offers the best prospect for an improved relationship trajectory, serving both countries’ interests.
China, Australia, Trade tensions, WTO, Free Trade Agreement
EU’s Carbon Border Adjustment Mechanism: Will It Achieve Its Objective(s)?
Authors: (Yoshida) Sato Sakuya 
Published: May 2022

The European Commission’s proposed carbon border adjustment mechanism (CBAM) aims to prevent the risk of carbon leakage, but it would levy imports even when there is no risk of carbon leakage, which may in turn increase greenhouse gas (GHG) emissions. The proposed CBAM also appears to cite the intermediate objective of ensuring a ‘level playing field’ for carbon pricing, but it is difficult to see the rationale for retroactively equalizing only the carbon price while ignoring the costs paid by producers to support other policies aimed at curbing nationwide GHG emissions and the costs of reducing the emissions from their own products. These issues essentially stem from the CBAM’s inherent and fundamental constraints in the institutional design that charges for emissions from the production process outside the EU’s jurisdiction and cannot be remedied by superficially tweaking the associated mechanism. The CBAM could be justified under Article XX(g) as a measure ‘relating to the conservation of’ an atmosphere with low GHG density without scrutinizing these issues. However, it is questionable to interpret Article XX(g) as authorizing inefficient resource conservation through unilateral measures, despite the exporting country potentially being able to conserve resources more efficiently.
carbon border adjustment mechanism (CBAM), carbon leakage, level playing field, European Union, GATT, border tax adjustment
Functional hallux rigidus in high level athletes: Arthroscopic repair by flexor hallucis longus debridement
Authors: Carpenter Brian , Gentile Michael , Russell Hagenbucher Jacob 
Published: May 2022

This study aimed at the surgical technique and long-term clinical outcome of releasing the retrotalar pulley and surgical debulking of the flexor hallucis longus muscle belly to restore motion to the first metatarsophalangeal joint. Hallux limitus is defined as a limitation of motion at the first metatarsophalangeal joint. Numerous etiologies have been described, but most are concentrated within the first ray, especially the first metatarsophalangeal joint. We present a series of patients with hallux limitus caused by impingement of the flexor hallucis longus tendon within the retrotalar pulley due to a hypertrophic and/or low-lying muscle belly. Arthroscopic surgical debridement of the retrotalar pulley and surgical debulking of the flexor hallucis longus muscle belly in the posterior ankle compartment resolved all symptoms at the 1st metatarsophalangeal joint and restored normal motion of the first metatarsophalangeal joint allowing all high level athletes to return to their respective sports with no limitations.
Methods of teaching with CLIL technology in English lessons
Authors: Myrzakhanova G. K. 
Published: May 2022

This article is devoted to the main directions of teaching disciplines in a foreign language. One of the most successful methods of language teaching is Content and Language Integrated Learning (CLIL), which allows combining learning, for example, English or German and a specific subject, i.e. expanding the overall educational space through the functional approach to learning a foreign language. It also significantly increases the motivation for language use. The need to update and improve the learning process using this method is considered.
Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents: Thoughts Provoked by the Proposed Minnesota Snowbird Tax
Authors: Zelinsky Edward A. 
Published: May 2022

As a matter of both tax policy and constitutional law, it is time to apportion state personal income taxes to eliminate the double taxation of dual residents. All individuals who, for income tax purposes, are residents of two or more states should be taxed along the lines proposed by Minnesota Governor Mark Dayton for “snowbirds:” A state should tax the income with respect to which it has source jurisdiction. As to income which two or more states tax only on the basis of residence, such states should apportion based on the dual resident’s relative presence in each state of residence. This apportioned approach would eliminate the double taxation of dual residents’ income and would comport better with modern patterns of residence and mobility.While Minnesota’s legislature did not adopt the Dayton proposal, that proposal should provoke reconsideration of the conventional understanding of personal residence for state income tax purposes. The traditional understanding can cause double taxation when an individual is deemed to be a resident of two or more states, each entitled to tax this dual resident’s entire income. As a matter of tax policy and constitutional law, the formula advanced by Governor Dayton for Minnesota snowbirds is the proper way to tax all dual residents. A state should tax the income with respect to which it has source jurisdiction because the income arises within the state’s geographic boundaries, whether or not the taxpayer is a resident of such state. As to income with respect to which two or more states have only residence-based jurisdiction to tax, the states of residence should tax on a proportionate basis, based on the part of the year the dual resident spends in each state. The income apportioned between states of residence under this approach will typically be dual residents’ intangible investment income such as dividends and interest. To eliminate double residence-based taxation of such income, the Dayton formula should, both as a matter of tax policy and of constitutional law, apply to all individuals who are, for tax purposes, residents of two or more states.The Dayton proposal highlights the obsolescence of current tax policy and constitutional norms for states’ personal income taxation of residents, norms fashioned for an earlier era. It is time to shift from the traditional personal income tax regime, with its increasing possibilities of double residence-based taxation, to a system which recognizes multiple states of residence and apportions personal income tax authority among them as to items which are not geographically sourced to the taxing state.
Concentrated Enforcement
Authors: Osofsky Leigh 
Published: May 2022

When enforcement resources are limited, how should the scarce enforcement resources be allocated to increase compliance with the law? The answer to this question can determine to what extent the law on the books translates to the law in practice. A dominant school of thought in the tax literature suggests that they should be allocated based on a “worst-first” method, whereby the individuals likely to be most noncompliant are targeted. However, while “worst-first” methods can encourage all individuals to increase compliance so as not to be deemed the “worst,” they can also provide cover to engage in noncompliance that is perceived moderate for the relevant population. This dynamic can become most problematic in highly noncompliant populations. In such populations, existing, high levels of noncompliance, and underlying, structural causes of the high noncompliance can serve as coordinating mechanisms, providing mutual assurance of low compliance. Moreover, “worst-first” theories do not provide a comprehensive explanation for the group and project-based enforcement practices that are found in a number of actual enforcement settings. In response to these deficits, this Article draws on work from across different disciplines to develop a new theory for the allocation of scarce tax enforcement resources. This Article suggests that, under certain conditions, deterrence can be enhanced by allocating scarce enforcement resources among a low-compliance population of taxpayers through a process called concentrated enforcement. After setting forth the theoretical case for concentrated enforcement, this Article examines how it might apply in the cash business tax sector, a highly noncompliant sector that presents particular challenges for “worst-first” methods. This Article concludes that concentrated enforcement may increase compliance, meriting its application and empirical evaluation.
Many Unhappy Returns: The Need for Increased Tax Penalties for Identity Theft-Based Refund Fraud
Authors: Browde Pippa 
Published: May 2022

The growing problem of fraudulent tax returns being submitted based on stolen identities is a “tsunami of fraud,” and victims, lawmakers, and law enforcement are struggling with how to deal with the fallout. The issues surrounding identity theft-based tax fraud are complex. Current IRS efforts to stem the tide involve pouring resources into assisting victims, updating IRS processes to detect and prevent refund fraud, and increasing the number of criminal investigations and prosecutions it pursues. The IRS’s approach and pending proposed legislation are not enough to address the problems created by identity theft-based tax fraud. This Article argues the IRS and Congress must use a holistic approach to attack this species of tax fraud. To that end, this Article supports enhanced criminal penalties and proposes new civil tax penalties aimed specifically at identity theft tax fraud. This Article pursues two goals. First, it documents and explains the problem of identity theft-based refund fraud, highlighting particular issues with respect to tax compliance. In so doing, it analyzes existing civil and criminal tax penalties to punish and deter identity thieves, an analysis which reveals that existing criminal penalties are insufficient and that there is no directly applicable existing civil penalty. Second, to address the gaps in existing law, the Article proposes standards for Congress to use in crafting a comprehensive penalty scheme to apply to identity theft-based refund fraud.This Article proceeds in three parts. Part II addresses the nature and scope of identity theft tax fraud, explaining the consequences such fraud has on tax administration, fair enforcement, and public confidence in voluntary compliance, which is the bedrock of our tax system. Part III explores the inadequacy of existing criminal and civil penalties. Part IV then proposes legislative action, evaluates proposed and pending legislation, and makes specific recommendations for enhanced criminal penalties and the creation of a new civil penalty aimed specifically at identity theft-based tax fraud.
Tax Fairness by Convention: A Defense of Horizontal Equity
Authors: Lindsay Ira K. 
Published: May 2022

Horizontal equity is the principle that people who earn equal income should owe equal tax. It has gotten a bad name. Although horizontal equity remains a textbook criterion of tax fairness, scholarly literature is largely hostile. Scholars ranging from the legal theorist Louis Kaplow to philosophers Thomas Nagel and Liam Murphy question its conceptual coherence and normative significance. The crux ofthe case against horizontal equity is that it seems irrational to worry about the relationship between pre-tax income and tax obligations rather than determining tax policy in light of what our best theory ofdistributive justice tells us is the best post-tax outcome. I argue that horizontal equity is best understood as a compromise principle for people who disagree about deeper principles of distributive justice. The debate over horizontal equity reflects two distinct ways of thinking about fairness. One approach starts with principles that specify a just distribution of income, resources or utility and uses these principles to derive appropriate tax laws. A second approach analyzes fairness norms as stable and mutually advantageous compromises between people who have conflicting interests and differing moral commitments. Proponents and opponents of redistributive taxation can agree that at any given level of redistribution they will each be better off if taxes are horizontally equitable. Horizontally equitable taxation can thus prevent rent-seeking and ideological conflict over tax policy from generating a wasteful patchwork of narrow taxes and tax subsidies. Observing horizontal equity may be unimportant when people agree on ideal principles ofjustice and the relevant empirical facts. But under more usual conditions of deep moral and empirical disagreement over tax policy, treating pre-tax income as a normative baseline can prevent conflict over distributive questions from leading to wasteful and inequitable tax policy.