Unjustified Claims Research Articles

Debunking Claims Regarding the Shortcomings of the Arm’s Length Standard

The taxation of the digital economy is confronting tax and transfer pricing professionals with fundamental challenges. While an intense debate on the concept of value creation for transfer pricing is required to address these challenges, the prevailing political pressures stifle this debate. In 2020 the OECD has published final reform proposals (so-called Pillar 1) that would drastically change the existing international regulatory framework, by introducing elements of formulary apportionment. This development reflects an eroding consensus on the prevailing transfer pricing paradigm, the so-called arm’s length principle. In this working paper I analyze how unjustified claims regarding alleged shortcomings of the arm’s length principles contribute to these developments. Specifically, I will debunk five respective popular claims directed against the arm's length principle. The focal point of the analysis is a recent paper published by Arthur J. Cockfield. The objective of this working paper is not to present a coherent argument on the conceptual advantages of the arm’s length principle vis-a-vis global formulary apportionment. The objective is rather to facilitate a discussion on reforms for taxing the digital economy that is not framed by myths about tax avoidance and respective scapegoating of the arm’s length principle.

The Legal Status of Islands and Other Features and the China's Unreasonable Claim on the Nine-dash Line in South China Sea Under the Arbitration Award in the Philippines v. China Case

In the context of the long, complex disputes in Bien Dong (South China Sea) and the emergence of the use of force risks therefor, a long term solution based on a system of approaches and measures on deferent diplomatic, economic, and legal levels must be available. On the legal level, the Article analyzes the main contents of the Arbitration Award in the Philippines v. China Case regarding the status of islands and other features and the China's unreasonable claim on the nine-dash line and its actions in the South China Sea. Since then, the Article suggests the comments on the effects and consequences of the Award in light of the general perception that this Award is an important victory of international law in general and of the Law of the Sea in particular, this also is the victory of the countries, including Vietnam against China's unjustified unilateral claims and acts in the South China Sea.
 Keywords: South China sea; the arbitration award on South China sea, legal status of islands, the nine-dash line.

Reporting under Ignorance – Is it a Lie if I Don't Know?

We study self-serving reporting behavior when people are ignorant on whether they are dishonest or telling the truth. We argue that the costs of making a (potentially) dishonest report under ignorance are smaller than the behavioral costs of a deliberate lie. In our laboratory reporting task, subjects are either eligible to a high payoff or a low payoff. One dimension varies the available information on the eligibility to payoffs, and the other dimension the ex-ante probability distribution of payoffs. Ignorance on the eligibility to payoffs leads to a pronounced increase in the fraction of unjustified claims of the high payoffs. While the probability dimension has only a small effect per se, the combination with ignorance is detrimental for truthful reporting. Potential explanations include the highly controversial social norm for reporting under ignorance. Further results indicate that most subjects are information seeking when having the opportunity to choose the preferred information regime.

A Rationale for the Limitation Period in Sales Law

This article suggests a rationale for statutes of limitations in sales law, i.e. for the practice of cutting off buyers' remedies after the expiration of a limitation period. The rationale is based on the notion of wear and tear, which carries two implications: First, a good that breaks down after several periods of use is likely to be of nearly optimal quality, and in this case little is gained by allowing a claim. Second, the number of dysfunctions is likely to increase over time, which implies that the pool of potential claims, and in particular the pool of unjustified claims, is likely to increase over time. It is shown theoretically that these implications can provide a rationale for cutting off claims. The rationale is supported with empirical evidence stemming from a recent extension of the limitation period from one to two years in Denmark.

Prioritization or unlimited resources in orthopedics and trauma surgery?

The development of the healthcare system in Germany is increasingly approaching human and economic limits. Asocial consensus and apolitical concept at which point priorities are promoted and for which services the money should be primarily spent, do not exist on the whole. As soon as it becomes clear that resources are limited and that is now, prioritization has to be introduced to avoid the alternative threat of rationing of treatment benefits. The goal of prioritization is to rationally and optimally use the existing but limited resources. Medical progress and the relationship to the demographic development are the variables in the future. The individual care of the patient, patients' needs and dependence on access to treatment are the foundations of ethical actions. They must be at the center of attention for doctors and nurses because, after all they are the patient's advocates in the complex healthcare system. At the same time, unjustified claims for entitlement must be rejected just as a preservation of vested rights. Efficiency and economic considerations in diagnostics and treatment are not mutually exclusive. The physician acts as amediator between the claims of the patient to be treated, the individual realization and the existing resources in the healthcare system.

Homeopathy and Pluralism of Theories in Medicine Arguments Put Forward to Remove Homeopathic Products from Pharmacies Contradict Actual Scientific Evidence and Suggest Deliberate Misinformation

Founded in 2000 by renowned physicians and researchers on the initiative of Professor Dr. med. Dr. h.c. Jörg-Dietrich Hoppe, then president of the German Medical Association, the Dialogue Forum Pluralism in Medicine (DPM) aims to overcome the traditional partisan bias between conventional medicine and complementary medicine by way of continued critical and objective dialogue between acknowledged representatives of different theoretical and practical approaches, in favour of an Integrative Medicine. The article describes the initiative in Germany as linking up with the concept of Integrative Medicine which originated from the United States and today is spreading across the world. The DPM strives to assess divergent paradigms in medicine for their potential to complement each other. Current DPM members are established proponents of mainstream medicine, anthroposophical medicine, homeopathy, classical naturopathy and Chinese Medicine (TCM). It has become fashionable to belittle homeopathy as being ineffective, using inaccurate statements on the state of research. On behalf of the DPM members as well as numerous medical organisations and renowned physicians and researchers, this article comments on such unjustified claims by means of specific examples. The idea is to establish Integrative Medicine in a spirit of critical but unbiased collaboration between mainstream medicine and selected complementary approaches as a precondition for a fully orchestrated healthcare system that meets the individually varying needs and preferences of the population. In this context, reference is made to a position paper on medical professionalism signed by all DPM members which underlined that conventional and complementary medicine alike are obliged to adhere to scientific standards. Ludwig Fleck and Thomas Kuhn already described tendencies among proponents of specific paradigms to claim privileges for their own paradigm via legislation. However, under Basic Law (German constitution) Article 5 Paragraph 3, the state is generally forbidden to pass judgment on scientific matters in the sense of advocacy of one specific paradigm. It should also be noted that attempts to monopolize a single paradigm favour the emergence of totalitarian thought patterns. In a final vote, the signatories – established medical organisations and numerous physicians and scientists of renown – reject all efforts to pursue totalitarian thought patterns in our healthcare system which are irreconcilable with constitutional law.

Socrates – his philosophy and dialogical method

In this article I look at the life of Socrates and his philosophy for a bit. Putting spiritual values to the forefront, Socrates considered their creation as the main goal of human life. And since, according to Socrates, spiritual blessings are not transmitted in finished form from one person to another, but are revealed and acquired in the search, in the study of oneself and others, in “taking care of the soul”, so far the rejection of such a search is tantamount to the rejection of life. . According to Socrates, dialogue and the dialectic (question-answer) method of defining concepts are necessary conditions for a joint search for truth. The Socratic Dialogue and Dialectic method assumes the freedom of a person and is based on the democratic idea that man is a responsible being, capable of knowing the truth and making decisions at his own peril and risk. Through the "test" of irony, Socrates exposed the unjustified claims of omniscience and infallibility, overthrowing all imaginary, pseudo-serious and all sorts of false authorities. Socratic irony is a search for true and positive, a call for a truly serious and significant, for their constant ordeal. Socrates proclaimed: virtue is knowledge. But not all knowledge in general, but only good and evil, knowledge that leads to right, virtuous deeds. On this basis, he came to the conclusion that no one is angry at will, but only out of ignorance. The ethical paradoxes of Socrates marked the beginning of the ongoing and to this day controversy about the relationship of knowledge and virtue. The idea of Socrates about self-knowledge, popular in the period of antiquity, often became the leading idea at the turning points of history and significantly changed the way people thought. Socrates, who spoke of the impossibility of final knowledge about something (“I know that I do not know anything”), was equally known as the fact that a person is able to acquire knowledge and multiply it, as well as that knowledge and “art” by themselves - great power. However, he was convinced that this power could be used both for the good and to the detriment of man. According to his teaching, if a person did not make the question of self-knowledge, the alternative to good and evil, while consciously preferring good, any other knowledge — for all their usefulness — would not make a person happy if he did not make his main issue. Moreover, they can make him miserable. It is not surprising, therefore, that Socrates' doctrine of self-knowledge is in close connection with the discussions that have been conducted lately not only in philosophical and scientific circles, but also among wide circles of intelligentsia both in our country and around the world around the problems of “man - science - technology, "science - ethics - humanism". The themes of these discussions echo the Socratic understanding of the task of philosophy and the value of knowledge in general. These discussions and discussions are often accompanied by direct and indirect references to the teachings and personality of Socrates. And this is not by chance: polls, over which the ancient philosopher fought, did not lose relevance, which is why Socrates was and remains one of the eternal “companions” of humanity. Thus, the philosophy of Socrates not only made a great impression on his contemporaries and students, but also had a noticeable influence on the entire subsequent history of philosophical and political thought.

On the mechanism of prevention of explosive spalling in ultra-high performance concrete with polymer fibers

It has been a common practice to use polymer fibers to reduce susceptibility of explosive spalling in ultra-high performance concrete (UHPC). However, to-date, despite the proposition of different mechanisms through which polymer fibers enhance gas permeability and reduce explosive spalling, there are many unanswered questions and unjustified claims on the proposed mechanisms. Therefore, the major emphasis of this work is to thoroughly re-examine and understand the exact role of polymer fibers in the prevention of explosive spalling of UHPC. A range of analytical and microscopic tools are used to realize this objective. It is concluded that melting of polymer fibers and creation of empty channels are not required for enhancing the permeability of gases or water vapor through concrete. In fact, it is the thermal mismatch between embedded fibers and matrix that is critical in obtaining an interconnected network of cracks in the matrix. This occurs even before melting of polypropylene (PP) fibers. The network of cracks is responsible for enhancing permeability, thereby reducing the susceptibility of explosive spalling of UHPC.

An updated review of clinical methods in the assessment of ageing skin - New perspectives and evaluation for claims support.

With the advancement of skin research, today's consumer has increased access to an informed understanding of ageing skin and its appendages, together with a plethora of targeted products to meet such needs. In recent years, increased legislative demands for quality evidential claims support have led not only to the development and validation of clinical methods to measure and quantify ageing skin, but also a clearer understanding of the skin ageing process-especially the impact of both its internal and external environments-as well as a tougher stance on clearly unjustifiable claims. Traditional testing methods used to research and evaluate anti-ageing products claim to employ sophisticated instruments. Today, however, since the term anti-ageing can be considered a misnomer, intelligent use of combined more advanced clinical methods has enabled the development of technologically improved consumer products providing enhanced efficacy and targeted performance. Non-invasive methods for the assessment and quantification of the causes of ageing skin provide tools to the clinical researcher as defined by key clinically observed ageing parameters. Where evidence requires additional support, a number of clinical procedures evaluating ageing skin and hair products are combined with invasive procedures, thus enabling an added value to product claims. As discussed herein, given the enhanced understanding of ageing, we provide an update to our previous reviews of clinical methods used in the assessment of skin ageing, to include the wider aspects of environmental exposure; skin pigmentation; microbiome disturbance; surface topography; colour, radiance, and pH; and structural integrity-all requiring a disciplined approach to their use in dermatological investigations and product claims evidence.

I002] Practical examples of risk management in radiotherapy

Introduction Risks are naturally also present in radiotherapy, where the patient is subject of the application of high doses of ionizing radiation. For the case of radiotherapy already exist extensive quality assurance procedures that have been developed for the imaging and treatment equipment and software involved. Nevertheless, all quality assurance measures on e.g. the dose applied focuses only on the technical side of the risk linked to the administration of radiation. The personal operating these machines or software follow usually organized procedures and are faced by the workload given in relation to the workforce provided by the institution. Actions and decisions are taken, that may impose also risks to patients not covered by the above mentioned quality assurance systems of the machines. The goal of risk analysis in radiotherapy is to reduce all possible kind of risks linked to patients during their treatment, but this is also part of the risk management which seeks to continuously improve the quality of the treatment and safety of the patient. Additionally, this includes also the prevention of the institution as well as the people working there from unjustified claims of patients. This is of economical value to the institution as insurance premiums are calculated according the level of risk of insurance claims. Materials and Methods The risk analysis is usually following the proactive method of “healthcare failure mode and error analysis” (hFMEA) [1] . This starts with the identification of possible sources of risks in all procedures involved. This is best done by a internal team of experts from the institution itself knowing all related facts, that is accompanied by an external expert for risk analysis. Risks are then categorised according their potential frequency of occurrence, detectability and severity of consequences in form of a risk or hazard scoring matrix, where scoring values can be used to classify the associated risk. From this risk matrix priorities have to be set for measures to control and reduce these risks if possible. Practical examples of risk analysis in radiotherapy are used to illustrate this procedure.

Court Supervision of the Determination of the Votes at the First General Meeting of Creditors in Estonian Bankruptcy Law

Estonia’s first Bankruptcy Act was passed in 1992 and has been continuously under amendment. Estonian bankruptcy law has provided three distinct procedures for the determination of votes at the first general meeting of creditors: 1) in 1992–2003, the votes were determined only by the trustee; 2) in 2004–2009, the votes determined by the trustee were approved by the court; and 3) under the current law, the court intervenes only if there is a dispute over the determination of the votes. All the amendments notwithstanding, the process of determining the votes under Estonian bankruptcy law remains problematic. The current procedure for the determination of the votes at the first general meeting of creditors does not protect the rights and interests of the creditors, protect the common interests of the creditors, or follow the principle of procedural economy. The law should provide a term that specifies the time by which court rulings on the determination of the votes should be made. Thereby, important decisions could be adopted at the same general meeting, and bankruptcy proceedings could continue. Furthermore, to ensure that disputes are resolved within reasonable time and that the principles of speed and efficiency are honoured, insolvency courts should be created. There is also the problem of determining which issues belong to the disputes about votes. A creditor assigned votes must file proof of claim, together with documents proving the circumstances, with the trustee in three working days. For protecting the creditors’ interests and ensuring a fair and equitable system, the trustee, in co operation with the court, has the right and obligation to verify and evaluate the documents substantiating the claim, in order to prevent unjustified claims from conferring control over the bankruptcy proceedings.

Black Progress through Business Improvement: Two Articles by Joseph R. Houchins, 1900–1989

In the spirit of further expanding the heretofore unsung contributions of African American economists, we present two unpublished works from the 1930s of Joseph Roosevelt Houchins. They focus on Black business development and strategy. Biographical information and historical context for Houchins's life experiences during the twentieth century are included in an introduction. Houchins was a member of President Franklin Roosevelt's Black Cabinet, a leader of the Division of Negro Affairs in the U.S. Department of Commerce, and a chair and professor of economics at Howard University. These two writings reflect a strategic effort to strengthen the efficiency and impact of Black business as an engine of Black progress. The first document presented here analyzes the high failure rate of Black-owned insurance companies, a mainstay of Black business especially in the 1920s and 30s. Houchins determined that their failure was due to several factors: lack of business knowledge; lack of access to capital; a tendency towards over-expenditure on office furnishings; and an over-identification with the clients, paying unjustified claims and failing to collect premiums on policies. The second document reports the results of a national survey that Houchins conducted to create a complete listing of Black chambers of commerce that could be used for intra-racial communication and mutual support. Both documents resonate today as the struggle for Black progress continues.

WILLIAM HERSCHEL'S 'HOLE IN THE SKY' AND THE DISCOVERY OF DARK NEBULAE

In 1785 William Herschel published a paper in the <italic>Philosophical Transactions</italic> containing the remarkable section "An opening or hole". It describes an unusual vacant place in Scorpius. This matter falls into oblivion until Caroline Herschel initiated a correspondence with her nephew John in 1833. It contains Herschel's spectacular words "Hier ist wahrhaftig ein Loch im Himmel" ("Here truly is a hole in the sky"). About a hundred years later, Johann Georg Hagen, Director of the Vatican Observatory, presented a spectacular candidate for the 'hole', discovered in 1857 by Angelo Secchi in Sagittarius and later catalogued by Edward E. Barnard as the dark nebula B 86. Hagen's claim initiated a debate, mainly in the <italic>Journal of the British Astronomical Association</italic>, about the identity of Herschel's 'object'. Though things could be partly cleared up, unjustified claims still remain. This is mainly due to the fact that original sources were not consulted. A comprehensive study of the curious 'hole' is presented here. It covers major parts of the epochal astronomical work of William, Caroline and John Herschel. This includes a general study of 'vacant places', found by William Herschel and others, and the speculations about their nature, eventually leading to the finding that dark nebulae are due to absorbing interstellar matter. Some of the 'vacant places' could be identified in catalogues of dark nebulae and this leads to a 'Herschel Catalogue of Dark Nebulae'—the first historic catalogue of its kind.

Reply to “Comments on “Stored Energies and Radiation Q””

It will be shown that the comment [1] contains numerous errors, misconceptions, inaccuracies, false assumptions, misunderstandings and unjustified claims. The analysis of the comment is built on a false assumption that the terminal current of an antenna fed by a waveguide is independent of frequency. This false assumption arises from the misunderstandings on the basic theory of transmission lines and misconceptions of normalization for a linear system. As a result, all the equations obtained from the assumption in the comment are incorrect, and the related discussions are untruthful. The delta gap source modeling has been abused in the comment, and this is reflected in the numerical results in the comment that give rise to negative stored energy. The main results of the commented paper have been misinterpreted by the authors of the comment, and the related analysis is established on illogical reasoning. The comment fails to pinpoint any errors in the commented paper. Instead, it reveals that the main results obtained by the authors of the comment in their previous publication [2] are incorrect.

The Nuts‐and‐Bolts of Publishing in the BJIR II: Evaluation Criteria

The Nuts‐and‐Bolts of Publishing in the BJIR II: Evaluation Criteria

Conscientious objection in healthcare: why tribunals might be the answer

A recent focus of the debate on conscientious objection in healthcare is the question of whether practitioners should have to justify their refusal to perform certain functions. A recent article...

The Black Notebooks: Implications for an Assessment of Heidegger’s Philosophical Development

Does the recent publication of Heidegger’s Black Notebooks require a re-evaluation of his thought? In the present text we will deal with this question and reach the conclusion that a change of theoretical perspective on Heidegger’s work is indeed justified. The franker and less cautious style of the Black Notebooks puts in the foreground stances that were already known, but were previously relegated to the background: it becomes possible thereby to establish that Heidegger’s philosophical views host a significant lot of unwarranted prejudices, which are incorporated in his picture of the ‘history of being’. We argue that in his process of radical questioning Heidegger progressively drops all available rational methods and epistemic criteria, and that this paves the way to the unwitting reception of personal prejudices in his theoretical frame: Heidegger knowingly abandons all the theoretical instruments that could enable him to discriminate between deeply felt prejudices and proper philosophical intuitions. We conclude our analysis by proposing some criticisms that should be acceptable also to scholars sympathetic with Heidegger’s thought. Heidegger’s vindication of an ‘erratic’ way of thinking, where the journey is more qualifying than the result, turns out to be incompatible with the assertiveness of the many unjustified claims disseminated across the Black Notebooks. Moreover, Heidegger wants to show the narrowness of an overwhelmingly dialectical and argumentative attitude, while his late style of thinking unwittingly discredits an alternative philosophical style, that widely appeals to a ‘principle of charity’ in the collaboration between author and reader.

A computational approach to the multi-period many-to-one matching with ties

The many-to-one matching problem is commonly referred as the hospitals/residents problem which assigns each resident a hospital in an efficient and fair way. This paper considers a multi-period hospitals/residents problem that consists of assigning positions to overlapping generations of residents. From one period to another, residents can either retain their current positions or can choose a more preferred one. In this situation, a fairness criterion is introduced with the condition of the individual rationality for the matching. Moreover, it has been proven that the matching satisfying such criterion always exists and can be obtained by iteratively eliminating Pareto improvement cycles and unjustified claim cycles from any acceptable matching. This paper presents a novel algorithm to compute a matching with minimal unjustified claims under the premise of satisfying the individual rationality and the Pareto efficiency. The complexity of the proposed algorithm is bounded by $$O(Q^{3}n^{3})$$O(Q3n3) in each period, where n and Q are the number of the residents and the total number of positions of the hospitals in the corresponding period, respectively.

Managerial Authority, Turnover Intention and Medical Insurance Claims Adjusters’ Recommendations for Claim Payments

Although it is acknowledged that the final decision of whether to accept or reject a medical claim application is determined by medical insurance claims adjusters, very little research on insurance fraud has considered the factors that contribute to the unjustified claim decisions made by these professionals. The purpose of this study is to examine the impacts of managerial authority and moral intensity on medical insurance claims adjusters’ decision-making in the claims handling process. Whether or not a medical insurance claims adjuster with higher turnover intention will propose more lenient recommendations for claim payments is also addressed. The research hypotheses were tested by using a survey. One hundred and thirty full-time Taiwanese medical insurance claims adjusters participated in the investigation. The results show that managerial authority is the strongest predictor of the medical insurance claims adjusters’ final recommendation for insurance claim payment.

L'ombra di Roma. La cultura romana e la Cina

In the imminence of the 22nd International Congress of Historical Sciences (ichs) to be held in Jinan, in China, this paper aims to offer some considerations about the link between Chinese and Western cultures starting from the 19th Century, mainly focusing on the reception of ancient Rome’s traditions. Obviously, the main field of this reception is the Roman Law which became, through the filter of the Napoleon Code, the reference point in the development of the Chinese Law; in addition to this, the paper will focus also on the less explored reception of Roman history. Beyond the considerations on the problems of the reception of the Roman culture, the article whishes to enlighten how classical antiquity could be a tool and a language that conveys the relationship between different cultural models, without, however, any unjustified claim of superiority towards otherness.