Changes In Law Research Articles

The Impact of Changes in Tax Regulations on Corporate Tax Avoidance Practices in Indonesia

Using a quantitative approach using Structural Equation Modeling with Partial Least Squares (SEM-PLS), this study examines the effects of tax law changes on business tax evasion practices in Indonesia. The research delves into the moderating impacts of industry type and economic conditions, in addition to the mediating roles of corporate financial structure and firm size. Each of the 150 companies in the sample, which come from a variety of industries, offers insightful information about their operational and financial traits. The findings show that corporate tax avoidance and changes in tax laws have a substantial positive correlation, which is mediated by company financial structure and business size. The moderating effects of business type and economic conditions are evident, underscoring the significance of industry-specific characteristics and contextual economic factors in comprehending the behavior of corporation taxes. Policymakers, tax authorities, and enterprises can benefit from the findings, which offer practical insights for formulating and enforcing tax policies.

Systematic Review and Meta-Analysis: Medical and Recreational Cannabis Legalization and Cannabis Use Among Youth in the United States

Dramatic changes in state-level cannabis laws (CL) over the past 25 years have shifted societal beliefs throughout the United States, with unknown implications for youth. In the present study, we conducted an updated systematic review and meta-analysis examining estimated effects of medical cannabis legalization (MCL) and recreational cannabis legalization (RCL) on past-month cannabis use among US youth. A systematic review was conducted following Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, followed by a subsequent meta-analysis investigating the associations between state-level cannabis laws (ie, MCL vs non-MCL, and RCL vs non-RCL) and past-month cannabis use prevalence among US adolescents and young adults. Supplemental analyses examined age-group effects and design-related factors. Our search identified 4,604 citations, 34 and 30 of which were included in qualitative and quantitative analyses, respectively. Meta-analysis of MCL studies identified no significant association between MCL and change in past-month youth cannabis use (odds ratio [OR]= 0.981, 95% CI= 0.960, 1.003). Meta-analysis of RCL studies showed significantly increased odds of past-month cannabis use (OR= 1.134, 95% CI= 1.116-1.153). Meta-analysis of more recent studies, however, showed a significantly increased odds of past-month cannabis use among both adolescents and young adults (OR= 1.089, 95% CI= 1.015,1.169, and OR= 1.221, 95% CI= 1.188,1.255, respectively). Cannabis legalization has complex and heterogenous effects on youth use that may differ across law types. Our meta-analytic results showed modest positive effects of RCL on past-month cannabis use (more so in young adults than in adolescents) and minimal effects of MCL on these outcomes in US youth. Given the shift toward recreational legalization, additional focus on RCL effects is warranted.

A Conversion of Conviction: The Spiritual Journey of Fr. Lewis (Paul James Francis) Wattson, SA

ABSTRACT: The spiritual journey of Father Paul James Francis was marked by faith, courage, and determination. Born Lewis Thomas Wattson, he became an Episcopal priest. He served as rector of a parish in Kingston, New York and Superior of the Associate Mission in Omaha, Nebraska, before returning to New York to found the Franciscan Friars of the Atonement in 1898. Father Paul, as he was and is known historically, always held a "high church" theological perspective. Gradually, over an approximate ten-year period he made the transition and in October 1909 was, along with his community, corporately received into the Roman Catholic Church. His decision came about because of three events: (1) The realization that papal primacy was indeed true, (2) The rejection of a sermon he gave to an archdeaconry meeting in New York, and (3) A change in Episcopal canon law that allowed any person approved by a local rector or bishop to preach in an Episcopal church. Harassed by both the Episcopal communion and the Catholic community for "living in both camps," Father Paul nevertheless achieved his lifetime goal to become a Catholic and to found a religious society based on church unity and mission.

TRAFFIC CONTROL AT PEDESTRIAN PRIORITY CROSSINGS WITH GUARANTEED LANE THROUGHPUT CAPACITY AS EXEMPLIFIED BY THE LEGAL REGULATIONS APPLICABLE IN POLAND

The article describes the problem of excessive traffic concentration at signalized pedestrian crossings. The main drawback of such crossings is the inappropriate duration of green signals for vehicles. Too long green times for vehicular traffic significantly increase time lost by pedestrians, while too short ones cause short-term congestion, resulting in long queues of vehicles and a deteriorated level of service. The negative effects of both of these situations also include dangerous behavior of road users, such as red light running or crossing. Recent (June 2021) changes in the road traffic law in Poland have privileged unprotected road users at pedestrian crossings. New models and technical and design standards proposed in this country (March 2021) recommend the installation of pedestrian priority crossings at particularly dangerous spots and in urban areas with a high proportion of pedestrian traffic. All this is done mainly for traffic-calming purposes. However, previously these measures were not a common practice in Poland. Therefore, the objective of this article was to develop a simple method of green signal timing, ensuring, firstly, priority to pedestrian traffic at such places, and, secondly, sustained capacity of vehicular traffic lanes. The developed models are practical, universal and easy to adapt in other countries. They ensure a very good or good quality of vehicle traffic service, with average lost time not exceeding 25 s in a vast majority of analyzed traffic level cases. The article also describes a traffic control algorithm dependent on traffic detection.

Carbon Leakage and International Climate Change Law

AbstractCarbon leakage – the increase of greenhouse gas emissions in foreign jurisdictions following the introduction of domestic or regional climate mitigation measures – raises key questions in the climate change debate. This includes whether carbon leakage constitutes a threat to the environmental integrity of climate policies and, if so, how this could be mitigated. Through the use of four hypothetical models of international climate change regime, this article argues that international climate change law is a key factor in answering this two-part question. Firstly, the article demonstrates that the architecture of international climate change law affects whether carbon leakage can be considered as undermining the mitigation objective of climate policies. Secondly, it draws attention to the interaction – and potential tension – between carbon leakage prevention measures and international climate change law.

Simulation Study on the Influence of Grain Operation Conditions on the Dynamic Characteristics of Vehicle Body based on RecurDyn

At present, the grain storage depot has introduced the warehouse closing vehicle to replace the manual grain surface leveling operation. Aiming at the problems of subsidence, vibration and slipping when the warehouse car walks on the grain surface, the multi-body dynamics simulation is carried out for the four complex working conditions and load conditions of the car body in the grain depot environment, including straight running, turning, tilting and obstacle crossing, and its driving dynamic characteristics are analyzed. It can be seen from the simulation results that in the turning condition, the required driving force is the largest, the sliding condition is the most serious, the sinking degree is the deepest, and the stability is the worst. The driving dynamics of the clearance car will change suddenly when entering and leaving the pit under the obstacle crossing condition. Through the dynamic simulation results, the change law of the driving dynamic characteristics of the clearance car is summarized, and the vibration damping performance, adhesion performance and Through performance and work efficiency, it provides a theoretical basis for vehicle body design and optimization.

“The Greatest Benefit Is to Think Differently”: Experiences of Developing and Using a Web-Based Tool for Decision-Making under Deep Uncertainty for Adaptation to Sea Level Rise in Municipalities

The need for handling the deep uncertainty surrounding the future climate has led to various novel and robust approaches for decision-making under deep uncertainty (DMDU) when adapting to climate change. Here, an online and self-explanatory web-based tool was developed and tested with civil servants from five municipalities in Sweden challenged by rising sea levels. The municipalities used the tool by themselves and were then interviewed about the usability of the tool, the perceived urgency of climate change adaptation, and the possibilities for municipalities for handling the flexible solutions that are at the core of DMDU. Results were that the civil servants reported that the urgency of climate change adaptation has increased, that the tool changed their perspectives compared to traditional planning methods, and that changes in laws and regulations to accommodate decisions about flexible solutions were recommended.

Study on fracturing fluid return pattern and production characteristics of shale gas wells

We innovatively propose a research method through micro-experiment + macro-measurement, combined with onsite proppant return test. This method can solve the problem of unclear impact of the return shut-in time, return rate control and return effect on production. We carried out a specific applied research for Fuling shale gas Jiangdong block, specifically determined the mineral composition, overburden pressure physical properties before and after fracturing fluid percolation, the changing law of resistance environment of gas production channel inside the reservoir before and after fracturing fluid percolation, and explored the settlement problem of proppant’s size, type and nature in the fracture through the situation of sand return. This study concludes that the reservoir testing process can be divided into pure fluid production stage, gas breakthrough stage, and stable production stage. The optimal contact time between shale and fracturing fluid promotes the hydration of clay minerals to produce microfractures and the formation of a complex network of intercommunicating seams facilitated by external dynamics, which promotes gas production. And the wrong return after fracturing will affect the hydraulic fracture conductivity.

Optimization of the Transmission Ratio by Fuel Consumption

Introduction. The issues of ensuring optimal fuel consumption modes are the subject of constant research in the field of vehicle operation. Works in the field of reducing fuel consumption in most cases are devoted to the study of the design of power units, transmission or aerodynamic features of the body of cars. At the same time, the issues of determining the optimal laws of control of unsteady movement from the point of view of the synthesis of algorithms for controlling the movement of a car have not been considered. To optimize the transmission ratio of cars with unsteady movement, the authors of the work carried out analytical calculations to simplify the synthesis of motion control algorithms, which in turn allowed reducing fuel consumption. The aim of the work was to determine the optimal transmission ratio, which allowed solving the problem of synthesizing vehicle control to reduce fuel consumption.Materials and Methods. The synthesis of algorithms for controlling the movement of a car considered in the work was based on the application of the needle variation of L.S. Pontryagin to invariant features of the real movement. An analytical method was used to estimate energy efficiency of vehicle performance, which was based on determination of optimal transmission ratio of motor vehicles taking into account minimum fuel consumption. The presented method took into account the amount of torque transmitted from the engine crankshaft to the transmission elements, which, depending on the engine power, was realized in the form of traction force on the wheels of the car.Results. The law of optimal change in the transmission gear ratio during acceleration of the car in a minimum time was built. The problem of determining the optimal transmission ratio of the vehicle in the case of driving the vehicle at a constant speed and constant fuel supply and in the case of accelerating the vehicle to a given speed at a constant fuel supply, when the condition ε = const was met, was solved. The result of the considered case of applying the optimal law of change in the transmission gear ratio was the minimization of fuel consumption under restrictions on acceleration (traction force) and speed of the car.Discussion and Conclusion. The use by the authors of the analytical method for determining the transmission ratio of a car, as well as the use of this method in practical calculations for a car with given characteristics, showed the possibility of solving the problem of synthesizing vehicle control using a mathematical apparatus. This was confirmed by the built graphical dependence based on the results of the calculations. The considered cases of movement made it possible to determine the analytical dependencies of the optimal transmission ratio and the speed of the car. The initial data obtained by analytical relationships are applicable for cars with a mixed control mode.

The Impact of Needle Evolution on Embroidery Focus on the Spring and Autumn and the Warring States Periods

Different needs and techniques have led to the creation of different tools that act as a bridge between the objects to be processed and the objects to be used, and these tools have influenced the emergence and development of traditional craft civilizations. It is important to note that these tools were created based on specific times and conditions. Taking embroidery needles as a starting point, this paper examines the influence of needle evolution on the progress of needlework during the Spring and Autumn (770-476 BC) and Warring States periods (475- 221 BC), analyzing excavated objects and documentary records and emphasizing the interplay between tools and techniques. The evolution of needle materials, structures and sizes reflects the law of change in response to time, linked not only to the development of productive forces but also to complex and profound social changes.

PRODUCING “ILLEGALITY”: THE RACIALIZATION OF MEXICAN AND CENTRAL AMERICAN ASYLUM SEEKERS IN THE UNITED STATES

ABSTRACT As record numbers of Mexican and Central Americans arrive at the US-Mexico border, they encounter an asylum system that has evolved to exclude them. After detailing the specific legal changes that racialize these nationalities through criminalization, this study uses asylum data to illustrate how the current structure of the asylum process produces illegality for Mexican and Central Americans seeking protection in the US. We draw on asylum data outcomes for the largest groups filing defensive asylum claims to halt their deportation over the past decade to emphasize the impact of changing laws and the divergent impact of the implementation of those laws on Mexican, Guatemalan, Honduran, Salvadoran, Chinese, and Indian asylum seekers. While Chinese and Indian nationals have relatively high rates of success obtaining asylum, their Mexican and Central American counterparts are consistently denied asylum, partially as a result of their criminalization in the US asylum system.

DEVELOPMENT OF THE HERITAGE CENTER AS BANKRUPTCY CURATOR

This study aimed to find out and analyze the implications of the regulation of the Curator in Law No. 37 of 2004 on the Semarang Heritage Agency and the development of the Heritage Agency as bankruptcy curator. This study was empirical normative legal research that combined normative legal research and empirical legal research presented in a descriptive qualitative analysis. This research found that the change in Law No. 37 of 2004 was to add another curator besides the Heritage Agency. The results of the study and discussion show that the implication of setting the curator as the administrator and insolvency of bankruptcy assets is that the number of cases handled by the institution is divided into two, but in practice it is less than the curator and the developments that occur at the Property and Heritage Agency of Semarang in general are with the tasks of administering third party money and specifically the separation of duties on heritage and state curator (bankruptcy).

Border carbon adjustment compliance and the WTO: the interactional evolution of law

Abstract International law and its understanding can evolve outside of treaties, but little is known about the elements that can explain these changes. This paper looks at the debate on border carbon adjustment (BCA) compatibility with the World Trade Organization (WTO) and argues that international law depends on the actors’ perceptions, which can change over time. It applies an interactional international law framework to explain how a policy that was once deemed incompatible with WTO rules is now considered ‘WTO-compliant’ by the European Union. A discourse network analysis is conducted based on debates from the WTO and the literature over 24 years. Results show that since 2012, the legal literature has increasingly been more confident that BCA could be WTO-compatible, despite the absence of significant changes in WTO case law during the same period. This increase in support was sustained by an expanded practice of legality and a perceived lack of legality of applicable WTO rules. This research offers new insights into the dynamics of international law. It provides new methodological avenues for scholars seeking to trace the evolution of law and legal understanding through formal and informal processes.

Kinematics and Trajectory Planning of 3-PSS/7R Spatial Hybrid Re-dundantly Driven Mechanism

A novel 3-PSS/7R spatial hybrid redundantly driven mechanism (HRDM) is proposed. The mechanism is driven by constant velocity (CV) motor and servo motor at the same time. The CV motor provides the main power for the system, and the servo motor plays the role of motion regulation. This system not only has the advantages of the traditional mechanical system, such as stable operation, large bearing capacity, but also can output controllable and adjustable flexible trajectory. The degrees of freedom of the mechanism are determined by the middle limb, which is called hybrid redundantly driven limb, which is driven by both CV motor and servo motor. Based on closed vector method, the position equation of the mechanism is established, and the velocity mapping matrix and acceleration change law of the mechanism are obtained. Further, the necessary and sufficient conditions for the mechanism to realize continuous trajectory and the relationship of rod constraints are obtained. The correctness of the kinematics equation and the smooth and controllable operation of the mechanism are verified by examples. The research results of this paper lay a foundation for the in-depth research and application expansion of spatial hybrid redundantly driven mechanism.

Calculation of the stress-strain state of layers of cross-ply laminate based on an experimental stress-strain curves under uniaxial tension

A method for calculating the stress-strain state of layers of cross-ply laminate based on an experimental deformation diagram under uniaxial tension is proposed. The essence of the method consists in solving a system of two equations describing the experimental curves σx = f(εx) and σx = f(εy), which allows determination of two unknown parameters related to the secant elastic characteristics of the material layers. The law of change in the remaining unknown parameters is set by assumptions regarding deformation of the polymer matrix composite and its layers during loading. To carry out the calculation, it is necessary to set the initial values of the elastic properties of the unidirectional material of the layers, which should be well consistent with the initial values of the elastic properties of the structure under study determined from the experiment. According to the developed algorithm, calculated dependences between average stresses, deformations and secant elastic properties of the layers of the structure are obtained (0°/90°/90°/0°) made of fiberglass E-Glass/MY750 using experimental data from the literature. Calculations carried out for three sets of initial values of the elastic properties of the material under study showed qualitatively identical results. The transverse tensile stress in the 90° layer reaches a maximum in the first half of the stress-strain diagram, and then decreases to zero. A similar stress in the 0° layer reaches a maximum at the failure point of the structure under study. It is revealed that the maximum calculated values of transverse stresses acting in layers 0° and 90° noticeably exceed the transverse tensile strength of the material specified in the literature. The longitudinal tensile stress in the 0° layer reaches a maximum at the failure point and corresponds to 95% of the value of the longitudinal tensile strength of the material. The longitudinal compressive stress in the 90° layer is at a low level throughout the deformation process of the structure under study. The results of this study can be recommended for developing models of the behavior of layers with cracks in the matrix when loading a polymer matrix composite.

Assessing the effectiveness of regional development planning in Greece through the detection of changes in recent developmental laws

ABSTRACT Investments are a major driver of regional development, affecting the competitiveness and attractiveness of destinations through the agglomeration and growth macroeconomic cycle. Within this context, this paper conducts an analysis of the developmental laws 3299/2004 and 3908/2011 in Greece, aiming to understand their influence on various sectors and regions of the country. The analysis builds on cartographical assessments of categorical changes, Gini coefficient calculations for assessing investment inequality, and chi-square tests for investigating associations between the two developmental laws. This study underscores the importance of tailored regional development strategies that consider sectoral dynamics and evolving economic landscapes in Greece.

Numerical Simulation and Application of Radial Steel Gate Structure Based on Building Information Modeling under Different Opening Degrees

The safe and stable operation of the radial gate is highly essential for hydropower stations. As the dynamic load of gate, water flow generally causes the irregular distribution of strength, stiffness, and the stability of the gate structure. Traditional simulation technology is usually used to investigate the impact of water flow on gate structure; however, there is a lack of integration and interaction of building information modeling (BIM) and numerical simulation technology to study this issue. Therefore, this paper proposed a computational framework combing BIM and numerical simulation to calculate and analyze the large complex hydraulic radial steel structure. Firstly, the 3D model of the radial gate was established by MicroStation2020, then, the finite element model was output by using it. Secondly, the change laws of strength, stiffness, and stability of the radial gate were analyzed by Ansys-Workbench2020R2 under different opening degrees. The numerical simulation results show that the maximum equivalent stress value was 142.19 MPa, which occurred at the joint between the lower longitudinal beam and the door blade. The maximum deformation was 3.446 mm, which occurred at two longitudinal beams’ middle in the lower part of the panel. When the opening degree is 0.0 m–9.0 m, the natural vibration frequency increases irregularly with the increase in the opening of the gate. Three main vibration modes of the gate vibration were obtained. It proves that it is feasible to analyze the structural performance of radial gates by using BIM and numerical simulation. Finally, the BIM and numerical simulation information management process was established to make the simulation results more valuable. This study expands the application value of BIM and provides a new research idea for large complex hydraulic steel structural analysis. The information management process described in this research can serve as a guide for gate operation and maintenance management.

Study on the interlayer critical response of asphalt pavement with different paving methods based on cohesive zone model

ABSTRACT Different paving methods of asphalt layers are the important factors that affect the interlayer performance and mechanical response of asphalt pavement structure. In order to further analyse the influence of different paving methods on the mechanical properties of asphalt structural layers, four kinds of asphalt pavement with different paving methods were selected as the research objects, namely continuous paving, discontinuous paving (tack coat), discontinuous paving (tack coat + dust), discontinuous paving (no tack coat). Firstly, the interlayer adhesion of asphalt pavement with different paving methods was studied by using the cohesive zone model (CZM). Secondly, different braking modes were selected to apply loads on asphalt pavement to explore the changing law of mechanical response of asphalt pavement under different braking modes. The test results show that the asphalt pavement with continuous paving has the strongest resistance to interlayer adhesion failure, while the asphalt pavement with discontinuous paving (no tack coat) has the weakest resistance to interlayer adhesion failure. In the braking state, the interlayer adhesion of the leading edge of the wheel track on asphalt pavement is most likely to fail, while the trailing edge of the wheel track is most likely to produce the transverse crack.

Experimental study on strain and stress of steady device in a catenary for a high-speed railway

Steady device is an important component in a catenary for a high-speed railway. It plays an important role in ensuring the current collection quality and stable and reliable operation of the train. In this paper, the strain distributions of positioner tube, column and pin sleeve in the positioning device are measured by strain gauges in our laboratory, and the variation laws of axial and transverse strains, and axial stresses of the three key components under different horizontal and oblique loads, and lifting heights of positioner are studied and analyzed. It is found that the strains and axial stresses of all measuring points basically have a linear relationship with the horizontal load, which are little affected by the oblique load. There is an ‘arch’ change law between these strains/stresses and the lifting height of positioner. For the stresses of two measuring points at the same section, the tensile stress is generally higher than the compressive stress. The maximum tensile stress occurs on positioner tube, which is the weakest part. This work provides the technical support for the material selection, structural design and detection of the positioning device.

Investigation on One-Component Waterborne Epoxy Emulsified Asphalt (OWEEA) Used as Bonding Material

Due to the issue of weakened adhesion between ultra-thin surface overlays, higher demands have been placed on bonding layer materials in practical engineering. This study proposed a method for preparing a one-component waterborne epoxy resin-modified emulsified asphalt (OWEEA) and explored the impact of different ratios on its performance. The basic physical and mechanical properties of the OWEEA, as well as its rheological characteristics, were investigated through penetration tests, softening point tests, ductility tests, tensile tests, and dynamic shear rheological tests. Pull-out tests and shear tests considering different substrates were used to evaluate the interfacial bonding performance of the OWEEA as a bonding layer material, and comparative analysis was conducted with conventional waterborne epoxy resin-modified emulsified asphalt. Based on microscopic testing and analysis, the laws of physical and chemical changes and secondary curing characteristics of the one-component waterborne epoxy emulsion (OWE) during the modification of emulsified asphalt were elucidated. The results indicated that the OWE prepared in this study significantly enhanced the tensile strength and bonding properties of emulsified asphalt. The results showed that the tensile strength, bonding strength, and shear strength of the OWEEA increased from 0.15 MPa, 0.36 MPa, and 0.35 MPa to 0.55 MPa, 1.29 MPa, and 2.01 MPa, respectively. The modification effect of the OWEEA surpassed that of conventional waterborne epoxy emulsion, albeit with a certain reduction in elongation at break, reduced from 1551% to 98%. Furthermore, the OWEEA showed a distinct secondary curing phenomenon. The results of the SEM tests showed that high temperatures accelerated the formation of the crosslinked network structure of OWE, promoting its integration with emulsified asphalt and resulting in a more uniform and dense structure, significantly enhancing bonding strength in a short period. In the actual road construction process, laying hot-mix asphalt mixtures on the bonding layer can further enhance its curing effect and improve its bonding performance.