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Copyright of Arab Journal for Scientific Publishing is the property of Research & Development of Human Recourses Center (REMAH) 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 FinanzRundschau is the property of De Gruyter 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 Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter 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 Zeitschrift für Stiftungswesen is the property of Verlag Oesterreich GmbH 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 Opole Studies in Administration & Law (OSAO) / Opolskie Studia Administracyjno-Prawne (OSAP) is the property of University of Opole / Uniwersytet Opolski 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 FinanzRundschau is the property of De Gruyter 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 Computer und Recht is the property of De Gruyter 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 complicated nature of legal texts, a lack of labeled data, concerns about fairness, and difficulties with interpretation represent some of the challenges that judicial judgment prediction models encounter. The approach we propose seeks to conquer these challenges by using advanced techniques for deep learning, such as deep Bidirectional Long Short-Term Memory (BiLSTM) networks to recognize complex linguistic patterns and transfer learning to make more efficient use of data. Employing a deep BiLSTM classifier (TWO-BiLSTM) model based on Texas wolf optimization, the research aims to predict legal judgments. To prepare it for evaluation, it initially collects and preprocesses judicial data. Feature extraction involves statistical and Principal component Analysis (PCA) techniques to generate an extensive feature set. The model undergoes training utilizing these features in addition to preprocessed data. A hybrid Texas wolf optimization tactic, based on the optimization of gray wolves and Harris hawks, is employed to boost performance. The ability of the model to accurately and effectively predict legal judgment has been demonstrated by testing it on different sets of judicial data. The model achieved reasonably well in TP 90, having an accuracy of 97.00%. It also achieved exceedingly well in f-score, precision, and recall, having scores of 97.29, 97.10, and 97.19, correspondingly. The model's effectiveness was further demonstrated in the k-fold 10 assessment, which exhibited 96.00% accuracy and robustness. In addition, using f-score, precision, and recall metrics of 96.25, 96.89, and 95.96, respectively, the model showed outstanding performance. These outstanding results demonstrate the model's effectiveness and dependability for providing accurate predictions. [ABSTRACT FROM AUTHOR]

Evidences are important proofs to support judicial trials. Automatically extracting evidences from judgement documents can be used to assess the trial quality and support "Intelligent Court". Current evidence extraction is primarily depended on sequence labelling models. Despite their success, they can only assign a label to a token, which is difficult to recognize nested evidence entities in judgment documents, where a token may belong to several evidences at the same time. In this paper, we present a novel evidence extraction architecture called ATT-MRC, in which extracting evidence entities is formalized as a question answer problem, where all evidence spans are screened out as possible correct answers. Furthermore, to address the data imbalance problem in the judgement documents, we revised the loss function and combined it with a data enhancement technique. Experimental results demonstrate that our model has better performance than related works in evidence extraction. [ABSTRACT FROM AUTHOR]

Summarization of legal case judgement documents is a practical and challenging problem, for which many summarization algorithms of different varieties have been tried. In this work, rather than developing yet another summarization algorithm, we investigate if intelligently ensembling (combining) the outputs of multiple (base) summarization algorithms can lead to better summaries of legal case judgements than any of the base algorithms. Using two datasets of case judgement documents from the Indian Supreme Court, one with extractive gold standard summaries and the other with abstractive gold standard summaries, we apply various ensembling techniques on summaries generated by a wide variety of summarization algorithms. The ensembling methods applied range from simple voting-based methods to ranking-based and graph-based ensembling methods. We show that many of our ensembling methods yield summaries that are better than the summaries produced by any of the individual base algorithms, in terms of ROUGE and METEOR scores. [ABSTRACT FROM AUTHOR]

The article focuses on the implications of the Federal Fiscal Court (BFH) judgment of December 16, 2020 regarding free-of-charge benefits and input tax deduction. Topics include the general conditions for a business to be eligible for input tax deduction, and input tax deduction for services indirectly connected to entrepreneurial activities, and changes in the Umsatzsteuer-Anwendungserlass (UStAE) related to free-of-charge benefits and input tax deduction.

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 article focuses on the emergence of German import sales tax in cases of customs violations regarding investment gold. It highlights a legal case where individuals were convicted for smuggling gold into Germany, avoiding import VAT, and orchestrating a sophisticated operation involving various countries.

Between 2018 and 2023, the Spanish Supreme Court has reversed its doctrine in relation to the binding nature of the opinions of the committees created under the international human rights treaties. These treaties recognise and protect, at the international level, human rights in the civil, political, economic and social spheres. The Kingdom of Spain is a State-party to these treaties. As such, any individual who considers that his or her rights have been violated can file a complaint against the Kingdom of Spain before the committee created by the specific treaty that codifies them. Under this procedure, the committees draw up opinions on whether or not the Kingdom of Spain has failed to comply with the obligations assumed under any of these treaties. However, there is no legal provision, either in these treaties or in Spanish law, that enables a procedure to enforce an opinion favourable to the victim's claim for reparation. Additionally, at the international level, these opinions are not binding per se. In this scenario, this article analyses whether, under international and Spanish law, these opinions are binding in the Spanish legal system, as well as whether they suffice to prove public authority liability arising from the violation of a right -- as declared by a treaty body -- that the treaties recognise and protect. [ABSTRACT FROM AUTHOR]

The article provides information on the regulations governing fiscal representation for foreign entrepreneurs in Germany. Following amendments introduced by the law promoting electromobility and changing other tax provisions, effective January 1, 2020, it outlines the rights and obligations of fiscal representatives. Notably, fiscal representatives are now required to submit quarterly VAT pre-registration, in addition to the annual VAT declaration.

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 chilling effect is a real threat to freedom of expression and unfettered public ? debate. It occurs when, as a result of the conduct of public authorities, an individual decides to refrain from freely exercising his or her rights, even though they have not been formally restricted or taken away. This self-restraint is caused by fear of the negative consequences of freely exercising one's rights, which leads the individual to calculate whether the action in question, although formally lawful, is cost-effective. Such a fear should be real and therefore at least substantiated by objective factors. The account is less obvious if the renunciation of the exercise of rights is based on a threat that is unreal or vague. In legal discourse, the chilling effect is also identified, not necessarily correctly, in different contexts. First, it is sometimes recognised in cases of pressure by political authorities on independent judges. Second, it is claimed in relations between non-state actors, especially between government-sponsored private agencies that launch smear campaigns against political opponents, or between internet platforms and their users. Such use of the chilling effect doctrine may be intellectually appealing, but ultimately dilutes its meaning. It is much easier to identify a chilling effect when it is assumed to be the consequence of a flaw in the design of a legal provision than when it is alleged to result from acts of application of the law. In the latter case, the concept of chilling effect seems to serve two main purposes: the criticism of bad practices on the part of public actors, and the strengthening of the persuasiveness of judicial decisions that employ the concept. Its usefulness for legal analysis is therefore limited. [ABSTRACT FROM AUTHOR]

Filing the objection of third parties outside the litigation in administrative judicial judgments aims to protect the acquired rights and the stability of the legal positions of individuals in the face of the administration. In fact, the annulment ruling may sometimes lead to harm to others which requires the existence of legal provisions that give third parties the right to object to the administrative judicial judgment in which he/it was not a party. Yet, the problem of the research is that the Jordanian administrative legislator, in the Administrative Judiciary Law, did not give others the possibility to object to the administrative judicial judgment in which he/it was not represented, neither in person nor by an attorney. Actually, several findings and recommendations were arrived at in this research, the most important of which is the possibility of resorting to the Jordanian Civil Procedures Law in the absence of a legal provision regulating some procedural matters and being in line with the nature of the administrative judiciary, so that this method of appealing civil judicial judgments was regulated in articles 206-212 of the Civil Procedures Law. In addition, the administrative legislator in France regulated the objection of a third party and considered it as being one of the extraordinary methods of appeal for which it established special legal provisions for it that were compatible with the nature of the administrative judiciary. [ABSTRACT FROM AUTHOR]

The increasing amount of electronic legal documents represents a great opportunity for the development of intelligent computational systems for legal texts processing and classification. Most of these systems use classical machine learning and large datasets in English. This paper proposes an approach to automatically predict legal case outcome from written description of the events in Arabic using deep learning. An in‐house corpus from the decisions of the Moroccan Court of Cassation is built and used to train a deep learning model that predicts judgement. As the created corpus is of limited size, a new data augmentation method is proposed to boost the prediction performance. Two settings for text representation are tested, namely FastText and GloVe embeddings, and multiple deep learning models architectures are tested. The proposed approach succeeds in predicting judicial decisions of the Moroccan Court of Cassation with an accuracy of 80.51% on six classes. Even with a small dataset, the proposed data augmentation method was helpful in improving the overall models' performance. Despite the advancement in the area of legal judgement prediction over the years, this work is the first attempt to predict legal outcome using the documents of the Moroccan Cassation court. The corpus created in the context of this work will be made publicly available to the community. [ABSTRACT FROM AUTHOR]

Against the wider backdrop of a global acceleration of Right of Nature (RoN) legal provisions, this article focuses on recent Indian court cases that created legal personhood for the Ganges and Yamuna rivers, to explore why and how this form of legality was created. Based on anthropological fieldwork, the article then critiques contemporary assertions that simply present the Indian judgments as infiltrations of Hindu cosmology into the legal framework, basically 'saffronisation' of Indian environmentalism. Deeper analysis reveals the need for interdisciplinary, historically grounded study of processes of law-making and pertinent court rulings produced in Indian environmental jurisprudence. [ABSTRACT FROM AUTHOR]

Copyright of Revista Crítica de Relaciones de Trabajo, 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.)

Is it possible to approve the enforcement of the maintenance obligation established in the form of the maintenance pension only for the instalments falling due up to the date of the application for enforcement, as well as for those with future maturity? The judicial practice offers solutions in both directions, but which of the two guidelines is in accordance with the principle of the best interest of the child? Can the judge censure the civil procedural provisions that give rise to unfair situations, based on the principle of equity? The present study proposes answers to these questions, as well as solutions for correcting the unfair consequences generated by the application of some legal provisions that ignore the particularities of a claim having as object the legal maintenance obligation. Thus, the solutions of the courts of law will be briefly presented, the arguments used to justify the judgments pronounced will be analyzed, and several aspects regarding the incidence of the principle of the best interest of the child and of the principle of equity will be pointed out one by one, in order to finally present our conclusions, as well as some de lege ferenda proposals. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to analyse the present situation of gender inequality in the workplace in India, examine the legal provisions that address gender inequality in India and evaluate and assess the recommendations made to eliminate gender imbalance at workplaces in India. Design/methodology/approach: This study will adopt an exploratory research design to help identify and describe the most pressing problems and developments in the field. For this purpose, a secondary data collection approach is adopted. This study will acquire data through secondary means. This study will gather secondary data through the course of existing literature, judicial decisions and other authentic and published sources. Findings: Legislative and judicial efforts alone are not enough to achieve gender equality. The mindset of people, in general, has to change through awareness. Unless a law is supported by public opinion, it cannot achieve its goal. Research limitations/implications: This study is limited to gender inequality in the workplace only. In addition, the judicial perspective on gender disparity in India is examined in this paper. As a result, the findings cannot be applied to other situations. Originality/value: This study deals with gender inequality in the workplace from legal and judicial perspectives and discusses that social change can be brought only by enacting laws but by public awareness. [ABSTRACT FROM AUTHOR]

The article focuses on plea for the non-controllability of internal sales within the tax group and two initial proceedings for even greater concern from the point of view of the economy. It mentions most important pending procedure in the field of value-added tax (VAT) law and enormous risk for entrepreneurs without the right to deduct input tax. It also mentions basic conception of the German tax group rescued, he will not soon bury them through the controllability of internal sales.

The very short statement that the limitation to human health "as a whole" followed from Article 1 and Recital 2 of Directive 2008/50 is not helpful, because the Court had stated itself that the right of damages could also follow implicitly from EU law provisions. 47 CJEU, case C-688/21, Confédération paysanne a.o., EU:C:2023:75. 48 CJEU, case C-528/16, Confédération paysanne, EU:C:2018:583. It was true, explained the Court, that EU law did not require that the possibility of obtaining damages had to be laid down explicitly in an EU act; the objective could also follow implicitly from the circumstances of the individual case. Stating this, I do not forget that the confidentiality of proceedings under Article 258 TFEU is part of settled case-law by the CJEU and might thus form part of primary EU law, which prevails over the Aarhus Convention. [Extracted from the article]

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.)

The article discusses the German Bundesfinanzhof court case dealing with direct claim, and the interpretation of the VAT Directive. It examines whether a recipient of services with a registered office in a Member State has a direct claim against the domestic tax authorities, when a domestic supplier issues an invoice with domestic VAT for a service that was actually provided in another Member State.

This article analyses a judgment recently issued by the Supreme Court of Justice (STJ) that interprets the new wording of article 1096.1 of the Civil Code (conferred by Law 13/2019, of 12 February), concerning the regime applicable to the renewal of urban lease agreements for housing purposes. This legal provision has been the subject of divergent interpretations in Portuguese case law. However, in our view, this decision issued by the STJ, rather than addressing the problem has increased the legal uncertainty in this matter. [ABSTRACT FROM AUTHOR]

Calculating the similarity between two legal documents to find similar judgments is a challenging problem in the legal information retrieval domain. Efficiently computing this similarity by exploiting widely used information retrieval and search engine techniques has practical applications for a number of tasks, like locating pertinent prior cases for a specific case document. Latent Dirichlet Allocation(LDA), one of the commonly used topic modeling techniques is suggested in this work to find relevant legal judgments for the common law system for cases with a similar outcome. Building a legal decision support system is intended to increase efficiency by promptly assisting stakeholders--including judges and attorneys--in finding related rulings. [ABSTRACT FROM AUTHOR]

Social relations are in a permanent dynamic, a situation in which the legal system must react promptly and qualitatively to these changes. These reactions, which from a legal point of view materialize through the intervention of amendments, additions and repeals of legal provisions that do not correspond to reality, only lead to the inapplicability or misinterpretation of the law, and respectively lead to judicial errors. The judicial error refers to a certain vice that is so fundamental that it completely invalidates a final judicial decision and once it is known, it can determine another judicial solution to the one affected by this vice. The decision based on a judicial error must not extend its existence, even if it is vested with the power of res judicata. However, we note that in its practice, the Constitutional Court of the Republic of Moldova mentions that the criminal law cannot exceed in explicative texts. No matter how clearly a legal rule is drafted, there is an unavoidable element of judicial interpretation, including the rule of criminal law. Although certainty is desirable, it could lead to excessive rigidity. The decision-making role conferred on the courts aims precisely to remove the doubts that appear when interpreting the law. At the same time, it is highlighted that the institution of the revision of the criminal process has undergone essential changes, through the additions made on the basis of Law no. 66/2012, according to which, currently, the grounds for revision have been exposed in a new wording and implicitly in article 458 paragraph (3) point 4) the criminal procedure code of the Republic of Moldova is established: "the review can be requested in cases where the Constitutional Court declared as unconstitutional the provision of the law applied in the respective case". For this reason, in the present study, we will try to analyze the importance and necessity of completing the basis for reviewing the situation when the "Constitutional Court recognized as unconstitutional the provision of the law applied in the respective case", emerging from the concrete legal situation both of the given norm and by determining the importance of such a regulation and revealing the conclusions regarding the applicability of this procedural institute. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 Computer und Recht is the property of De Gruyter 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 Romanian Case Law Review / Revista Română de Jurisprudenţă is the property of Universul Juridic Publishing House 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.)

Legal professionals strongly demand an automatic and convenient legal document recommendation system (LDRS) to identify similar judgments for preparing the advantageous and strategic arguments in the Court. Doc2Vec excellently learns semantically rich embedding (i.e., vector) space from the textual information of judgment corpus. During Doc2Vec learning, the practice of prior domain-specific knowledge can potentially enhance the embedding representation. This research thus proposes a pre-learned word embedding based LDRS (P-LDRS) that learns the Doc2Vec embedding using Legal domain-specific pre-learned word embedding possessing the Legal semantic knowledge. However, learning the judgment embedding from existing substantial Legal documents turns out to be a scalability issue for Doc2Vec. The proposed P-LDRS also provides additional functionality to learn the judgment embedding distributedly over the cluster of computing nodes using frameworks like MapReduce and Spark to address the scalability issue. The empirical analysis is performed with a non-distributed and a distributed variant of the proposed P-LDRS to validate the effectiveness and scalability. Experiment results showcase that proposed non-distributed P-LDRS perform significantly better than traditional Doc2Vec based LDRS with an Accuracy of 0.88, F1-Score of 0.82 and MCC Score of 0.73. They also demonstrate that the proposed distributed P-LDRS improves the time efficiency and achieves stable Accuracy of ≈ 0.88, F1-Score of ≈ 0.83 and MCC Score of ≈ 0.72, with an increasing number of nodes. [ABSTRACT FROM AUTHOR]

Copyright of Belügyi Szemle / Academic Journal of Internal Affairs is the property of Ministry of Interior of Hungary 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 article discusses the Court of Justice of the European Union court case dealing with abuse of rights. The court held that the court does not have jurisdiction to answer the questions referred by the Fővárosi Törvényszék dealing with technical support services provided to a company established in another Member State.

Copyright of Internationales Handelsrecht is the property of De Gruyter 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 interruption of the prescription of criminal liability is regulated by the provisions of art. 155 of the Criminal Code, legal provisions that have recently been the subject of a posteriori constitutionality control, control following which the constitutional court issued Decision no. 358 of May 26, 2022. This extremely controversial decision had, in reality, the aim of clarifying by the Constitutional Court the effects of a previous decision, namely Decision no. 297 of April 26, 2018, having the same object, through which the Court admitted the exception of unconstitutionality and found that the legislative solution that provides for the interruption of the criminal liability limitation period by fulfilling "any procedural act in question", from the provisions of art. 155 paragraph (1) of the Criminal Code, is unconstitutional. This latter solution has been qualified differently by the courts and by the doctrine, which have oscillated between considering that the previously mentioned admission solution is pure and simple and the appreciation that it is an interpretive solution. [ABSTRACT FROM AUTHOR]

The certificate of inheritance is the final act of the notary succession procedure which serves as proof of quality of heir and the property right of the accepted heirs over the goods of the successor mass, in the amount awarded to each heir. Doctrine and specialty literature continue to express controversy regarding this notary act, even in the light of new provisions of the Civil Code. Consequently, the current paper aims to analyse the legal nature and the probative value of the certificate of inheritance, regarding the internal legal provisions as well as the European ones, by considering the decisions of national courts and the Court of Justice of the European Union. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Sharia & Law is the property of United Arab Emirates University, College of Law, Sharia & Law Journal 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 FinanzRundschau is the property of De Gruyter 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.)