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This article analyses Chilean water regulations in relation to the fees due for not using water rights. We briefly look at the reasons for establishing this fee and its main exemption, as well as how the courts have interpreted the latter. If the rights are granted for a specific period, as established by law, they could be subject to an extinction. [ABSTRACT FROM AUTHOR]

Copyright of Mutefekkir, Faculty of Islamic Sciences is the property of Aksaray University, Faculty of Islamic Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Neutrosophic Computing & Machine Learning is the property of Multimedia Larga and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Indonesia as an agricultural country, which has a very large area of agricultural land and has the potential for yields to fulfil the needs of the community. The potential is generally such as agricultural products such as rice, corn, sweet potatoes, and various other palawija, and also plantation products such as oil palm, rubber. Various potential results, so that the land has a high quality and price and has a high level (income) of income from the processing of agricultural land and plantations. Ownership of such land by legal subjects, both individuals and legal entities, is inseparable from the reach of government supervision, and can transfer ownership rights to the government if development is carried out in the public interest. The public interest can be in the form of the construction of toll roads, hospitals, and several other public facilities as mandated by UU No. 2 Year 2012. The community will receive compensation for the land that the state has taken, and if they disagree with the nominal amount of compensation, they may file a lawsuit in the District Court in accordance with the land's legal location. The government will first determine the price of the local object when carrying out land acquisition and revocation from the community. The purpose of this research is to discuss the acquisition and revocation of community land rights. The research method used is normative juridical (normative legal reasearch), namely by collecting secondary data consisting of laws and regulations and various sources of literature review. The analytical approach is to determine the fulfilment of rights received by the community in the context of the acquisition and revocation of land rights by the government, as mandated by UU No. 2/2012. [ABSTRACT FROM AUTHOR]

Copyright of Galatasaray Üniversitesi Hukuk Fakültesi Dergisi is the property of GALATASARAY UNIVERSITESI HUKUK FAKULTESI and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Derecho Fiscal is the property of Revista de Derecho Fiscal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Nutrition constitutes a vital element of health and development. In India, there is an alarming rise in the food industry and this has led to an increased uptake of foods high in fats, salt, and sugar (HFSS) and ultra-processed foods. Food labelling is a procedure where a label, containing printed, written, or graphic materials, is provided with the food thereby facilitating communication between the consumer and the manufacturers. In 2022, FSSAI has exempted specific food products from the stringent requirements of detailed nutritional labelling. Exemptions are applied to commodities such as raw agricultural products, liquid products in reusable bottles, alcoholic beverages, self-serve condiments, and modified meals as per the customer's request, single unit packaging, and packets under 100 sq. cm. In conclusion, these exemptions strike a balance between reducing the regulatory burden for smaller packaging and ensuring consumers' right to essential information.

Does top-down accountability spur bureaucrats to improve service provision? This paper highlights the potential drawbacks of top-down accountability for building a responsive bureaucracy. Based on an online survey experiment involving 923 bureaucrats in China, we find that bureaucrats are less responsive to citizens' needs when they are exposed to the risk of being sanctioned and the recent remedial policy of principled tolerance cannot offset such effects. In contrast to scholars arguing that increased top-down accountability pressure improves government responsiveness, these findings imply that insulating bureaucracy allows them to do their jobs more responsively. The findings enhance our understanding of accountability and responsiveness in China and beyond. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Derecho de la Seguridad Social, Laborum is the property of Ediciones Laborum S.L. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Turkish Journal of Religious Education Studies / Türkiye Din Eğitimi Araştırmaları Dergisi is the property of Turkish Journal of Religious Education Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article analyses the Real Estate Transfer Tax ("RETT") exemption established in article 8 of the RETT Code that applies to certain acquisitions of real estate by credit institutions and commercial companies over whose capital they have direct or indirect control and, in particular, the cases when the exemption ceases to apply under article 11(6) of the RETT Code, as amended by the State Budget Law for 2020, with a particular focus on how the exemption applies over time. [ABSTRACT FROM AUTHOR]

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Türkiye Adalet Akademisi Dergisi is the property of Justice Academy of Turkey and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract Background In Cameroon, malaria contributes significantly to the morbidity and mortality of children under 5 years old. In order to encourage adequate treatment-seeking in health facilities, user fee exemptions for malaria treatment have been instituted. However, many children are still brought to health facilities in the late stage of severe malaria. This study sought to determine the factors affecting the hospital treatment-seeking time of guardians of children under 5 years within the context of this user fee exemption. Methods This was a cross-sectional study conducted at three randomly selected health facilities of the Buea Health District. A pre-tested questionnaire was used to collect data on the treatment-seeking behaviour and time of guardians, as well as potential predictors of this time. Hospital treatment sought after 24 h of noticing symptoms was denoted as delayed. Continuous variables were described using medians while categorical variables were described using percentages. A multivariate regression analysis was used to determine the factors affecting malaria treatment-seeking time of guardians. All statistical tests were done at a 95% confidence interval. Results Most of the guardians made use of pre-hospital treatments, with self-medication being practiced by 39.7% (95% CI 35.1–44.3%) of them. A total of 193 (49.5%) guardians delayed seeking treatment at health facilities. Reasons for delay included financial constraints and watchful waiting at home, during which guardians waited and hoped their child could get better without requiring medicines. Guardians with estimated monthly household incomes denoted as low/middle were significantly more likely (AOR 3.794; 95% CI 2.125–6.774) to delay seeking hospital treatment. The occupation of guardians was another significant determinant of treatment-seeking time (AOR 0.042; 95% CI 0.003–0.607). Also, guardians with tertiary education were less likely (AOR 0.315; 95% CI 0.107–0.927) to delay seeking hospital treatment. Conclusions This study suggests that despite user fee exemption, other factors such as educational and income levels of guardians affect malaria treatment-seeking time for children aged under five. Therefore, these factors should be considered when enacting policies aimed at increasing access of children to health facilities.

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Considering the events currently taking place in Ukraine, such as the annexation of the Autonomous Republic of Crimea and the city of Sevastopol by the Russian Federation, as well as the full-scale invasion initiated by the aggressor state eight years into the Russian-Ukrainian war, it is worth noting that these circumstances have led to an increase in terrorism incidents in Ukraine. According to a comprehensive study by the University of Maryland, Institute for Economics and Peace: Global Terrorism Index, Ukraine ranks 17th in terms of terrorism levels among 160 countries surveyed. Therefore, in the current reality, research on criminal offenses, particularly terrorist acts, is highly relevant. The codification of criminal liability for such a criminal offense has become particularly important today, as this crime undermines both public security and the security of the state as a whole. This article examines the peculiarities of codifying special conditions for exemption from criminal liability for the threat of committing a terrorist act. The article analyzes the legal aspects of this issue, taking into account the problems that may arise in the application of the provision that allows for exemption from liability for the commission of a terrorist act. The author focuses on the presentation of Part 6 of Article 258 of the Criminal Code of Ukraine in its current version, which pertains to the exemption of a person from criminal liability for the threat of committing a terrorist act. In exploring the conditions for exemption from liability for the threat of committing a terrorist act, as set out in Part 6 of Article 258 of the Criminal Code, attention is drawn to the presence of circumstances that must be taken into account when applying this provision. The article provides a comparative analysis of the provisions of Part 6 of Article 258 of the Criminal Code, which provides for exemption from criminal liability for the threat of committing a terrorist act, and Article 45 of the Criminal Code, which provides for exemption from criminal liability based on effective repentance. It also identifies the differences in the content of these provisions. [ABSTRACT FROM AUTHOR]

Purpose - This study investigated the policies over countries, specifically concerning the taxation in its regard with the zakat collection. The aim is to see whether making zakat compulsory helps solving zakat collection problem or not. Method - The study used a descriptive analysis model with a qualitative approach. The range of data collected in 2006-2017 came from nine countries, namely Saudi Arabia, Kuwait, Sudan, Jordan, Brunei Darussalam, Malaysia, Indonesia, Singapore, Pakistan. Result - The results of this study indicate that Sudan, Brunei Darussalam, Singapore and Pakistan follow a mandatory approach while Malaysia, Kuwait, Indonesia, Jordan and Saudi Arabia follow a voluntary approach. It was also found that a mandatory approach attracted more zakat collection as indicated by the zakat collection ratio. Implication - Pointing out that mandating zakat by imposing it through regulations helps collect more zakat payments. Originality - This research specifically contributes to studying the tax system in various countries to stimulate the collection of zakat by using a comparative study.

Background: In Cameroon, malaria contributes significantly to the morbidity and mortality of children under 5 years old. In order to encourage adequate treatment-seeking in health facilities, user fee exemptions for malaria treatment have been instituted. However, many children are still brought to health facilities in the late stage of severe malaria. This study sought to determine the factors affecting the hospital treatment-seeking time of guardians of children under 5 years within the context of this user fee exemption. Methods: This was a cross-sectional study conducted at three randomly selected health facilities of the Buea Health District. A pre-tested questionnaire was used to collect data on the treatment-seeking behaviour and time of guardians, as well as potential predictors of this time. Hospital treatment sought after 24 h of noticing symptoms was denoted as delayed. Continuous variables were described using medians while categorical variables were described using percentages. A multivariate regression analysis was used to determine the factors affecting malaria treatment-seeking time of guardians. All statistical tests were done at a 95% confidence interval. Results: Most of the guardians made use of pre-hospital treatments, with self-medication being practiced by 39.7% (95% CI 35.1–44.3%) of them. A total of 193 (49.5%) guardians delayed seeking treatment at health facilities. Reasons for delay included financial constraints and watchful waiting at home, during which guardians waited and hoped their child could get better without requiring medicines. Guardians with estimated monthly household incomes denoted as low/middle were significantly more likely (AOR 3.794; 95% CI 2.125–6.774) to delay seeking hospital treatment. The occupation of guardians was another significant determinant of treatment-seeking time (AOR 0.042; 95% CI 0.003–0.607). Also, guardians with tertiary education were less likely (AOR 0.315; 95% CI 0.107–0.927) to delay seeking hospital treatment. Conclusions: This study suggests that despite user fee exemption, other factors such as educational and income levels of guardians affect malaria treatment-seeking time for children aged under five. Therefore, these factors should be considered when enacting policies aimed at increasing access of children to health facilities. [ABSTRACT FROM AUTHOR]

Romanian legislation must be harmonized with that at the European level. A continuous concern of the legislator is needed in this sense. The fulfilment of this objective also includes the recent changes in the field of criminal legislation, taking into account either the Criminal Code or "the criminal provisions contained in organic laws, emergency ordinances or other normative acts that had the force of law at the time of their adoption ", as stated in the Art. 173 of the Criminal Code. These changes also brought with them some exceptions to the principle of personality regarding the application of the Romanian criminal law in space. [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Detergent & Cosmetics is the property of Detergent & Cosmetics Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines the tax reductions that occurred during the Koryŏ Dynasty. First, while reviewing the historical sources for tax reduction and exemption, the terms kyŏn (蠲), kam (減), myŏn (免), pang (放), and kyŏnmyŏn (蠲免) accounted for 90% of instances of tax reductions and implied “to exempt” and not “to relieve.” Second, the reporting procedure for tax exemption or reduction was from the village administration to the local officials, Hobu (戶部; Board of Taxation), and Samsa (三司; Finance Commission). An investigation of the situation warranting tax exemption was made through Samsa, Anch’alsa (按察使; circuit commissioner), and specially assigned personnel. During the later period of the dynasty, Top’yŏngŭisasa (都評議使司; Supreme Council of State) appeared in these procedures, and there were many cases where the king gave direct orders. Third, the number of tax exemptions increased once in the first and second halves of the dynasty due to external factors such as wars, as well as natural disasters like floods and droughts.

Abstract International drug policy is rapidly evolving in tandem with promising evidence for psychedelic-assisted psychotherapy (PAP) in treating a range of mental health conditions. Canada is among the countries increasingly expanding access to psychedelic substances for therapeutic purposes. The 8-year ban on medical exemptions through the Canadian Special Access Programme was recently reversed in January 2022 and the first exemptions for legal possession and personal use of psilocybin mushrooms were granted in 2020, nearly 50 years since their criminalization. In view of the evolving evidence base and regulatory landscape for PAP illustrated by recent shifts in Canadian and international drug policy, this piece seeks to clarify the special range of factors which ought to be considered to safely expand access to psychedelics. Streamlining access to safe and evidence-based compassionate use of PAP will provide a timely treatment option to those currently in need while encouraging further research and outcome surveillance to refine best practices.

The teaching of Religious Studies in Greece has always been the subject of intense debate and controversy. The case law of the Council of State mandates a denominational course, allowing exemption only on the grounds of religious conscience. The Supreme Administrative Court even considered the introduction of a compulsory Religious Studies course for all students to be unconstitutional. In this sense, the Religious Studies course in Greece is seen as outdated, and an increasing number of students are seeking to be exempt from it. In a recent case, the Council of State, in an attempt to depart from its previous case law on the exemption, essentially referred the decision on the matter in question to the Greek Data Protection Authority, which was requested to give its opinion on the status of the currently applicable exemption. In the context of this contribution, we argue that: a) The Council of State erred in its approach of shifting the burden of this decision to the Data Protection Authority. b) These issues should not be decided by the courts or independent authorities but by the democratically legitimized legislature. c) Religious knowledge is an indispensable element of education and, as such, the Religious Studies course should have an encyclopedic, rather than a narrowly developed denominational character and remain compulsory for all pupils.

Copyright of Revue Académique des Études Sociales et Humaines is the property of Hassif Benbouali University of Chlef and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Often the bodily injuries caused in the practice of soccer involve weeks of recovery, when it comes to serious injuries, they can require long medical treatments and surgical interventions that even mean the withdrawal of the athlete from the professional practice. These injuries are not normally reported to the competent authority, perhaps because it is often mistakenly understood that all of them have no criminal relevance. The truth is that, in the doctrine, the authors have dealt with injuries in the practice of sports, with different positions regarding the cases that deserve criminal sanction and those that are exempt from it. Thus, some affirm that said behaviors are atypical because they are caused under the consent of the athlete and the risk allowed; that they are exempt from punishment because sport is an activity that is carried out in the legitimate exercise of a trade or the exercise of a right; or that they do not fall within the scope of protection of the standard; or that they are not punishable by social adequacy. The objective is to establish when said injuries constitute an intentional or negligent crime and in which cases they are exempt from criminal sanctions in application of the crime theory; For this, the ideas and arguments of various authors will be analyzed and confronted, to establish that these cases must be analyzed case by case, since, a priori, it cannot be affirmed that these injuries are intentional or negligent or that they are exempt from punishment by this or that legal institution. [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The teaching of Religious Studies in Greece has always been the subject of intense debate and controversy. The case law of the Council of State mandates a denominational course, allowing exemption only on the grounds of religious conscience. The Supreme Administrative Court even considered the introduction of a compulsory Religious Studies course for all students to be unconstitutional. In this sense, the Religious Studies course in Greece is seen as outdated, and an increasing number of students are seeking to be exempt from it. In a recent case, the Council of State, in an attempt to depart from its previous case law on the exemption, essentially referred the decision on the matter in question to the Greek Data Protection Authority, which was requested to give its opinion on the status of the currently applicable exemption. In the context of this contribution, we argue that: a) The Council of State erred in its approach of shifting the burden of this decision to the Data Protection Authority. b) These issues should not be decided by the courts or independent authorities but by the democratically legitimized legislature. c) Religious knowledge is an indispensable element of education and, as such, the Religious Studies course should have an encyclopedic, rather than a narrowly developed denominational character and remain compulsory for all pupils. [ABSTRACT FROM AUTHOR]

Sustainable development is today a guiding objective of the EU. This article therefore analyses if and how it can be integrated in competition law and more specifically in the antitrust rules of art. 101 TFEU. This paper first explains the legal background of sustainable development, its economic, social and environmental dimensions on the international scene and highlights its enshrinement in the EU treaties. It then focuses on its environmental dimension and identifies three routes to integration in EU competition law: (i) the agreements not restricting competition while protecting the environment; (ii) the objective necessity route whereby agreements whose restrictions on competition are objectively justified and proportionate make them fall outside of the scope of art. 101 TFEU; (iii) and the exemption route of art. 101 (3) TFEU. This article analyses each of these routes and puts forward the legal points requiring clarifications or modifications in this regard. [ABSTRACT FROM AUTHOR]

The recent changes in the national events have generated the need to increase tax collection, this in order to subsidize public policies that allow us to face the social, sanitary and economic crisis that currently affects our country. The purpose of this investigation is to analyze what is the effect that the elimination and/or modification of exemptions such as the DFL.2 and the Value Added Tax would produce in the services at the level of tax collection, considering the age of these benefits and the amount of taxpayers who choose to use it. [ABSTRACT FROM AUTHOR]

Copyright of Revista del ICDT is the property of Instituto Colombiano de Derecho Tributario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of World Water Policy is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Labour legislation is often regarded as ”protective” of the employees’ interests. Against this hegemonic view of labour law, some critical legal scholars have pointed out its ambivalence: while limiting the employers’ use of their workforce , the labour code makes exploitation legal and legitimate. This essay advocates that this ambivalence is essential for understanding the history of labour law. Through the study of changes to legal rest standards at night and on Sundays, it demonstrates that the numerous exemptions are constitutive of the rules of law on this issue. In that respect, these exceptions are witnessing this ambivalence, even if their growth since the 1980s also challenges the general rule.

This article presents the strengths, weaknesses, opportunities and threats of measures taken by the STS through the Taxpayers Service Strategy for the years 2021-2026, for the tax compliance / non-compliance of individuals / legal entities. Following the analysis, it succeeded to identify the challenges faced by all taxpayers in the Republic of Moldova at this stage, maintaining and developing an increasing level of voluntary tax compliance, through a system of tax incentives for taxpayers, especially the elderly, on the income/wealth obtained/held by them, as well as the elaboration of proposals to mitigate the impact generated by the fiscal pressure on the level of net income of this category of taxpayers

This paper examines Mexico’s governmentality of extracontinental migration in transit to the United States. It argues that, in the context of transit control regimes, exemption is instrumentalised as a bordering mechanism and practice in which transit states assume, react and utilise their role as a ‘transit’ country. By drawing on statistical information about migrant populations from Asia and Africa intercepted by Mexican authorities from 2010 to 2019, four arrangements are identified: (1) sporadic expulsion, (2) regularisation façade, (3) guardianship and (4) self-deportation. The analysis sheds light on the transformative and adaptive dimension of the Mexican Transit Control Regime and how this is geared towards maintaining its focus on intercepting and deterring Central American migrants in transit to the United States.

Background: T1-2 breast cancer patients with only one sentinel lymph node (SLN) metastasis have an extremely low non-SLN (NSLN) metastatic rate and are favorable for axillary lymph node dissection (ALND) exemption. This study aimed to construct a nomogram-based preoperative prediction model of NSLN metastasis for such patients, thereby assisting in preoperatively selecting proper surgical procedures. Methods: A total of 729 T1-2 breast cancer patients with only one SLN metastasis undergoing sentinel lymph node biopsy and ALND were retrospectively selected from Harbin Medical University Cancer Hospital between January 2013 and December 2020, followed by random assignment into training (n=467) and validation cohorts (n=262). A nomogram-based prediction model for NSLN metastasis risk was constructed by incorporating the independent predictors of NSLN metastasis identified from multivariate logistic regression analysis in the training cohort. The performance of the nomogram was evaluated by the calibration curve and the receiver operating characteristic (ROC) curve. Finally, decision curve analysis (DCA) was used to determine the clinical utility of the nomogram. Results: Overall, 160 (21.9%) patients had NSLN metastases. Multivariate analysis in the training cohort revealed that the number of negative SLNs (OR: 0.98), location of primary tumor (OR: 2.34), tumor size (OR: 3.15), and lymph-vascular invasion (OR: 1.61) were independent predictors of NSLN metastasis. The incorporation of four independent predictors into a nomogram-based preoperative estimation of NSLN metastasis demonstrated a satisfactory discriminative capacity, with a C-index and area under the ROC curve of 0.740 and 0.689 in the training and validation cohorts, respectively. The calibration curve showed good agreement between actual and predicted NSLN metastasis risks. Finally, DCA revealed the clinical utility of the nomogram. Conclusion: The nomogram showed a satisfactory discriminative capacity of NSLN metastasis risk in T1-2 breast cancer patients with only one SLN metastasis, and it could be used to preoperatively estimate NSLN metastasis risk, thereby facilitating in precise clinical decision-making on the selective exemption of ALND in such patients. [ABSTRACT FROM AUTHOR]

Copyright of Pandectele Române is the property of Wolters Kluwer Romania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper examines the changes in vertical equity across different types of tax filing families during the span of a series of drastic personal income tax reforms in Taiwan. The newly enacted 2016 Taxpayer Rights Protection Act has brought unprecedented challenges to the tax authority's distributional goal and revenue stability. Utilizing the administrative tax return data collected by the Ministry of Finance's Fiscal Information Agency between 2016 and 2018, we show that while the income tax has contributed to improving equality in income distribution, the effects, however, were limited and even declined slightly in recent years. We also found that distributions of tax benefits are generally regressive, especially among itemized and special deductions. It is also shown that the personal exemption and the adjustments of basic living expenses provided comparably more relief to households with dependents than to those claiming no dependents. According to our two-parameter metric encompassing the usage rates and the tax-benefit distributions for each deduction, we found that itemized deductions and special deductions, in general, are regressive. Specifically, we calculate and compare different representative families' tax payments before and after the reform. While the tax reform has helped reduce many tax-filing families' tax liabilities, most tax benefits generated from the expansion of exemptions and deductions would likely be enjoyed by families with higher incomes. In a broader reform-minded context, the analysis cautions the tax authority in Taiwan and equity pursuing policy makers in other countries not to prioritize an overarching short-term equity goal over long-term revenue stabilization. Phasing out or capping some of the itemized deductions such as donations and special deductions related to discretionary purchasing decisions looks to be a promising reform path toward improving equity and restoring revenue stability. [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Jurídica (0103-3506) is the property of Revista Juridica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related Implementing rules.

In recent years, exclusion rates in PISA have risen in many countries, including a sharper-than-average rise in Norway. This article focuses on Norway’s experience with exclusion rates in PISA, including an analysis tracking this increase between 2000 and 2018. Through interviews with key stakeholders, this article explores several ideas that might explain why Norway’s exclusion rates have risen so dramatically. Key findings revealed that Norway’s exclusion rates may be high because there is a distinction between using the terms ‘exemption’ and ‘exclusion’ in Norway, so exempting students is interpreted to be much softer and kinder in Norway. Interviews also revealed a high degree of school leader subjectivity in determining student participation, and that many Norwegian school leaders made decisions to promote student feelings of mastery and minimize feelings of defeat. Interviews revealed that many Norwegian school leaders see excluding students as positive and beneficial, and are not concerned with its effects on test representativeness and validity.