bluuebunny/crossref_metadata_2025 huggingface dataset:
Taxing Anxiety
Authors: Holcomb Morgan L.
Published: May 2022

A truism of tax policy is that a good taxing regime treats similarly situated taxpayers similarly. This truism, which I concede that I have espoused in class a time or two, really does not tell us much, though. Consider the taxation of damages. Under the current statute, many taxpayers do not pay taxes on the damages they receive either through jury awards or settlements. Other taxpayers, however, do pay taxes on such damages. The dividing line, right now, is whether the damages were received “on account of physical injury.” If so, no taxes; if not, taxes.
Was Blackstone's Initial Public Offering Too Good to be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules
Authors: Cauble Emily
Published: May 2022

Typically, publicly traded entities must be treated as corporations for tax purposes. Blackstone Group LP is publicly traded, yet it is not treated as a corporation for tax purposes. Why not? Blackstone Group LP utilizes complex tax structuring in order to qualify for an exception from the typical corporate tax treatment and, in the process, saves millions of dollars in taxliability annually.Members of Congress have proposed reforms that would have prevented Blackstone Group LP from reducing its tax liability in this manner. However, these reforms were not enacted This Article takes a different approach. It argues that existing law already provides the IRS with the tools needed to challenge the legitimacy of the results claimed by Blackstone Group LP.In the process, this Article highlights an important and unintended loophole in existing partnership tax allocation rules - specifically, the failure of the rules to adequately address allocations among related partners. Finally, this Article proposes that the IRS use general tax law standards to close this unintended loophole.
Watching the Watchers: Preventing I.R.S. Abuse of the Tax System
Authors: Brunson Samuel D.
Published: May 2022

As a result of broad outcries against the incompetence and aggressiveness of the I.R.S., Congress reined in its behavior, requiring it to focus on treating taxpayers as customers. Congress also created oversight bodies to ensure that the I.R.S. would comply with the new mandate. Though those oversight bodies face some difficulties — most notably, the unwillingness of Congress to adequately fund them — they nonetheless have proven effective at checking the I.R.S.’s misbehavior with regard to taxpayers.Congress has not, however, been as solicitous to the tax law itself. The I.R.S. can act in ways that violate both the letter and the intent of the tax law. Where such violations either provide benefits to select groups of taxpayers without directly harming others, or where the harm to taxpayers is de minimis, nobody has the ability or incentive to challenge the I.R.S. and require it to enforce the tax law as written.Congress could control the I.R.S.’s abuse of the tax law. Using insights from the literature of administrative oversight, this Article proposes that Congress provide standing on third parties to challenge I.R.S. actions. If properly designed and implemented, such “fire-alarm oversight” would permit oversight at a significantly lower cost than creating another oversight board. At the same time, it would be more effective at finding and responding to I.R.S. abuse of the tax system and would generally preserve the I.R.S.’s administrative discretion in deciding how to enforce the tax law.
Committee Opinions and Treasury Regulation: Tax Lawyer Ethics, 1965–1985
Authors: Hatfield Michael
Published: May 2022

At the beginning of the 21st century, tax lawyers are subject to complex and technical professional regulation. While the incremental changes in this regulation often prompt considerable debate at the time the change emerges, the intellectual history of those debates and changes has only recently begun to be written. In a prior article, I explored these developments in the period 1945-1965, documenting a tax professionalism that tended to be patriotic, philosophical, and pragmatic. In this Article, I turn to the subsequent 20 years, documenting the domination of the professional debates by committees and the ascent of a significantly more constrained and technically oriented professionalism.
Equity in the Distribution of Tax Preferences for Pensions: Capping the Amount Allowable in Tax-Preferenced Retirement Plans
Authors: Stein Norman P. , Turner John A.
Published: May 2022

Tax-preferenced retirement plans are designed to be vehicles for saving for retirement, not massive tax shelters for wealthy individuals. Because tax preferences for retirement savings cause a loss in federal tax revenue, and are one of the largest sources of tax expenditures, it has long been a principle in pension policy and tax law in the United States and in other countries to limit the amount of retirement tax preferences an individual can receive. Specifically, U.S. tax law sets limits on the maximum benefit provided by a tax-preferenced defined benefit plan and the maximum contribution to either a tax-preferenced defined contribution plan or individual retirement account (“IRA”). It was never the intent of Congress, the tax policy, or pension policy communities that tax-preferenced plans should provide a tax preference for wealthy individuals to accumulate massive savings in retirement plans. Indeed, the conventional understanding of providing tax subsidies for the affluent to save for retirement is not to incentivize them to save, since the affluent will save adequately without such incentives, but to induce them to establish plans to capture tax benefits for themselves and then require them to include rank-and-file employees in the plans thus established. The purpose of the section 415 limits is to control the tax subsidies for the wealthy so that the tax incentives for them to establish plans do not impose excessive revenue loss to the government treasury.
Recent Developments in Federal Income Taxation: The Year 2013
Authors: McMahon, Jr. Martin J. , Shepard Ira B. , Simmons Daniel L.
Published: May 2022

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months — and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted – unless one of us decides to go nuts and spend several pages writing one up. This is the reason that the outline is getting to be as long as it is. Amendments to the Internal Revenue Code generally are not discussed except to the extent that (1) they are of major significance, (2) they have led to administrative rulings and regulations, (3) they have affected previously issued rulings and regulations otherwise covered by the outline, or (4) they provide Dan and Marty the opportunity to mock our elected representatives; again, sometimes at least one of us goes nuts and writes up the most trivial of legislative changes. The outline focuses primarily on topics of broad general interest (to us, at least) – income tax accounting rules, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation, exempt organizations, and procedure and penalties. It deals summarily with qualified pension and profit sharing plans, and generally does not deal with international taxation or specialized industries, such as banking, insurance, and financial services. Please read this outline at your own risk; we take no responsibility for any misinformation in it, whether occasioned by our advancing ages or our increasing indifference as to whether we get any particular item right. Any mistakes in this outline are Marty’s responsibility; any political bias or offensive language is Ira’s; and Dan is just irresponsible.Bruce A. McGovern, Vice President, Associate Dean, and Professor of Law, South Texas College of Law, contributed to this article. Bruce’s contribution is (relative) youth.
Wrestling Control from the UNICAP Regulations: The Irrelevance of Quality Control in Determining Capitalizable Trademark Royalties
Authors: Walberg Glenn
Published: May 2022

Taxpayers generally must capitalize direct and indirect costs attributable to their production of inventory. Due to uncertainty about whether this requirement applies to sales-based trademark royalties, the regulations now clarify that these royalties are indeed capitalizable as indirect production costs. However, the regulations also let taxpayers allocate these sales-based costs entirely to cost of goods sold. So, to the relief of taxpayers, the regulations have the practical effect of permitting immediate cost recovery—similar to a business expense deduction—for sales-based royalties.This Article questions the rationale for treating trademark royalties as capitalizable indirect costs. It argues that the regulations inappropriately rely on a licensor’s retention of control over product quality to link a licensed mark with inventory production and hence treat the associated royalties as production costs. The Article finds such reliance inappropriate because every valid trademark license involves a retention of control and the significance of control has diminished in modern trademark law and licensing practices. The Article further explains how this focus on control inadvertently makes all trademark royalties (including minimum and upfront royalties) capitalizable as indirect costs and therefore potentially allocable to ending inventory.Finally, the Article describes how the unique nature of trademarks complicates efforts to classify many royalties as capitalizable indirect costs. By stressing the actual use of a mark rather than licensing terms, the Article proposes that the regulations illustrate capitalizable indirect costs more narrowly by referencing royalties paid to license trademarked product designs. But the Article also contends that the regulations could appropriately treat trademark royalties as direct costs where, as happens with increasing frequency, a licensed mark becomes an integral part of the goods being produced.
The Outer Limits of Realization: Weiss v. Stearn and Corporate Dilution
Authors: Kwall Jeffrey L. , Wilbur Katherine K.
Published: May 2022

The United States Supreme Court’s 1924 Weiss v. Stearn decision involved a classic case of corporate dilution. In that case, a corporation (“Oldco”) transferred its business to a new corporation (“Newco”) in a transaction in which the Oldco shareholders surrendered all their stock for 50 percent of the stock of Newco (and cash). The transaction diluted the proprietary interest of the Oldco shareholders from 100 percent to 50 percent. Because the Oldco shareholders surrendered control of the enterprise, the 50 percent interest they received in Newco was fundamentally different from the 100 percent interest they had owned in Oldco. Nevertheless, the Court held that the receipt of the Newco shares was not a taxable event (a “realization event”) to the Oldco shareholders. The Court reached this result by ignoring the dilution that occurred in the case.In 1991, the Supreme Court resurrected the Weiss v. Stearn decision in the Cottage Savings case. There, the Court relied on Weiss v. Stearn to establish that the exchange of property triggers a realization event only if the property received is “materially different” from the property surrendered. Once again, the Court ignored the dilution that occurred in Weiss v. Stearn. As a result, Supreme Court jurisprudence sheds no light on the question of whether corporate dilution can trigger realization.Corporate dilution is a common phenomenon. It can result from an actual exchange of proprietary interests, like the transaction in Weiss v. Stearn. It can also occur when a shareholder does not physically transfer shares. For example, if a sole shareholder of a corporation sells 50 percent of her stock to a third party, the diluted 50 percent interest she retains is as different from the 100 percent interest she previously owned, as were the interests in Weiss v. Stearn. Notwithstanding the pervasiveness of dilutive transactions, no significant scholarship addresses the impact of dilution on realization.This Article explores the fundamental question of when corporate dilution should trigger realization. By virtue of the “material difference” standard that emerged from Cottage Savings, the transaction in Weiss v. Stearn should be treated as a realization event. Specifically, the loss of control that resulted from the Stearn transaction left the original shareholders with a materially different interest in the enterprise. More significantly, the material difference standard should be extended to treat realization as occurring in an equally dilutive transaction that does not entail a physical transfer of the diluted interest. As long as a material difference exists, the shareholder should be treated as engaging in a “deemed exchange” of the 100 percent interest for the 50 percent interest, thereby triggering a realization event. Now that nine decades have passed since the Stearn decision was rendered, it is high time for the impact of dilution on realization to be clarified.
Beyond Frustration: Section 162(f) and the Deductibility of Fines, Penalties, and Settlement Payments
Authors: Shashy, Jr. Abraham N.M. , Silverstein Sara A. , Wallizada Ariana F.
Published: May 2022

The Merriam-Webster online dictionary defines frustration as a deep chronic sense or state of insecurity and dissatisfaction arising from unresolved problems or unfulfilled needs. It lists as synonyms: aggravation, bother, botheration, bugbear, exasperation, annoyance, hairshirt, hassle, headache, inconvenience, irk, irritant, nuisance, peeve, pest, rub, ruffle, thorn, trial, and vexation. It has been said that to conquer frustration one must remain intensely focused on the outcome, not the obstacles.This Article owes its existence to frustration on two counts. The substantive topic is section 162(f). It was Congress’s response in 1969 to certain deductions claimed by taxpayers that were thought to frustrate public policy. That is one count. The other is that the vagaries of section 162(f) have frustrated taxpayers, the Internal Revenue Service, and the courts ever since its enactment. That second count is the primary focus of this Article. The first count is described in more detail below, primarily as background.
Rethinking the Tax-Revenue Effect of REIT Taxation
Authors: Borden Bradley T.
Published: May 2022

Real estate investment trusts (REITs) have recently made headlines in major media outlets and have caught the attention of lawmakers and analysts because they erode the corporate tax base. REITs are not subject to the entity-level tax that typically applies to corporations. To avoid being taxed on real estate income, some corporations spin off real estate into REITs. After a REIT spinoff, such corporations rent the real estate from the REIT and continue to use it in their operations. Thus, a mere change in corporate form removes taxable income from the corporation (i.e., erodes the corporate tax base) and eliminates the entity-level tax on income from the spun-off real estate. This erosion of the corporate tax base concerns lawmakers (who have proposed prohibiting tax-free REIT spinoffs), some economists, and the media. Another concern is that the IRS has extended REIT classification to entities that hold nontraditional real estate, such as telecommunications infrastructure, billboards, oil and gas pipeline systems, timber, casinos, prisons, and data centers. The extension of REIT taxation to nontraditional real estate may not erode the corporate tax base because the assets may come from noncorporate entities. Thus, the tax-revenue effect of REIT taxation extends beyond REIT spinoffs and the erosion of the corporate tax base. Nonetheless, intuition suggests that more REIT spinoffs, the expansion of REIT taxation, and the growth of the REIT industry must erode the corporate tax base and significantly reduce government tax revenue. This Article challenges that intuition and presents two counterintuitive findings. First, it shows that REIT spinoffs can actually increase tax revenue even though they erode the corporate tax base. Second, it reveals that loss of tax revenue from REIT taxation primarily results from REITs forming from partnerships, not from REIT spinoffs. The Article concludes by recommending how these findings should influence discussions of REIT reform.
There is no Spoon: Reconsidering the Tax Compliance Puzzle
Authors: Manhire J. T.
Published: May 2022

For over 40 years theorists have sought the effects of tax audits on voluntary compliance rates by studying individual taxpayer motivations. Yet no single theory has produced a taxpayer incentive model that both comports with experience and explains the effects of audits on compliance. This quandary is often termed the “tax compliance puzzle.” Consequently, some theorists have called for more capacious models that make room for the panoply of individual compliance motivations. This Article proposes that a more complex model is unnecessary. To the contrary, complex compliance and enforcement data can result from extremely simple behavioral rules of individual taxpayers and government examiners interacting over time.This Article describes an agent-based computational model that uses a single, simple rule of action for each taxpayer and examiner. The model produces three interesting effects supporting the conclusion that there may be no tax compliance puzzle to solve. First, the results comport with known U.S. compliance and audit rates. Second, the results suggest that while audit probability influences individual compliance decisions, it has negligible effects on system-level compliance patterns. Third, the results support the theory that the perceived strength of the tax authority correlates directly—but nonlinearly—with voluntary compliance rates. The model is not complete enough to determine conclusively that this last effect is due to perceived strength of the tax authority alone and might be due instead to factors such as social norms and other behaviorist theories.
International Tax Reform by Means of Corporate Integration
Authors: Wells Bret
Published: May 2022

This Article focuses on a single organizing question, namely: how should a dividend paid deduction regime be designed so that it achieves acceptable international tax outcomes? By focusing on the international tax implications attendant with a dividend paid deduction regime, the author is not attempting to minimize the broader benefits of achieving shareholder-corporate integration, but in today’s era, the overwhelming tax policy problem that must be solved rests on finding a solution to the systemic international tax challenges that face the country. The article sets forth three major systemic international tax policy challenges that plague the extant U.S. international tax regime and then provides analysis for how a properly designed dividend paid deduction regime can solve each of the international tax challenges. But, even though a properly designed dividend paid deduction regime provides a means to address systemic international tax challenges, such a regime still must address the inbound Homeless Income problem. Furthermore, the methodology for calculating the foreign tax credit limitation will need to be adjusted under a dividend paid deduction regime so that foreign earnings that are distributed as a dividend are not able to create a double tax benefit. And, Congress must be concerned with inappropriate shareholder efforts to cross-credit the shareholder withholding tax against the shareholders residual U.S. tax liability on other non-dividend income. Thus, significant design issues must be addressed in order for a dividend paid deduction regime to appropriately handle the systemic international tax problems that plague the United States.
The Fair Tax: The Personal Realization Income Tax
Authors: Dodge Joseph M.
Published: May 2022

This article argues that the properly conceived fairness norm for taxation leads to a personal realization income tax. Fairness in taxation refers to “allocative tax fairness,” that is, the ethical/political standard according to which taxes are to be apportioned among the relevant population. In concrete terms, the standard constitutes the tax base for individual taxpayers. Allocative fairness is but one norm bearing on taxation, but it is one that (in academia, at least) has unjustifiably taken a back seat to economics and welfarist norms, largely due to the perception that allocative tax fairness lacks any specific content apart from the speaker’s political and personal tastes and, therefore, by implication, is without independent normative grounding. The short riposte is that exclusive adherence to economic and/or welfarist norms is itself a matter of personal taste. The more elaborate response entails showing that (1) fairness is an independent norm category apart from economics and welfarism; (2) allocative fairness matters in the construction of tax systems; and (3) allocative tax fairness has a discernable content. That content is conceptualized in the notion of “objective ability-to-pay,” which refers to an individual’s realized net increase in material wealth over the taxable period (reduced by off-the-bottom allowances), and does not refer to utility, satisfactions, or well-being as such. The tax base that conforms to the objective ability-to-pay principle is that of a personal realization income tax, as opposed to (say) a personal wealth, accretion, or consumption tax.
The Tax Hedging Rules Revisited
Authors: Keinan Dr. Yoram
Published: May 2022

As more and more taxpayers (businesses and individuals) are exposed to market risks (including but not limited to fluctuations in interest rates, foreign currency exchange rates and prices), management of such risks has become more and more important for a growing number of taxpayers. To mitigate the potential impact of such market risks, taxpayers enter into hedging transactions (mostly derivatives) to manage such risks. Typically, to manage the risk effectively, the hedging transactions would involve offsetting (i.e., long and short) positions with respect to the same or similar property, so that normally, when one position appreciates the other depreciates (and vice versa). In addition, hedging transactions frequently involve periodic payments (for example, periodic swap payments) either made or received by the taxpayer, depending on movement in market prices or interest rates. Furthermore, a termination payment (again, either made or received by the taxpayer) is typically made when the transaction matures or terminated earlier.From a tax perspective, taxpayers seek effective matching of character and timing of income and deductions from the hedging transaction (both periodic and termination payments) and the hedged item; otherwise, the economic benefit of the risk management strategy will be offset (and perhaps completely negated) by the tax inefficiency created as a result of the mismatch. As I argue in this article, our government should encourage taxpayers to exercise risk management and therefore, should accommodate tax efficiency by reducing the potential for character and timing mismatches. As of now, however, the U.S. federal income tax regime pertaining to hedging transactions limits the availability of the matching principle in certain ways, the result of which is that many transactions with a purpose of risk management remain outside the scope of the tax hedging rules. The current U.S. tax hedging rules suffer from several flaws and are not accommodating enough to many taxpayers. An immediate reform of the tax hedging rules is necessary.
Recent Developments in Federal Income Taxation: The Year 2015
Authors: McMahon, Jr. Martin J. , McGovern Bruce A.
Published: May 2022

This recent developments outline discusses, and provides context to understand thesignificance of, the most important judicial decisions and administrative rulings andregulations promulgated by the Internal Revenue Service and Treasury Departmentduring 2015—and sometimes a little farther back in time if we find the itemparticularly humorous or outrageous. Most Treasury Regulations, however, are socomplex that they cannot be discussed in detail and, anyway, only a devout masochistwould read them all the way through; just the basic topic and fundamental principlesare highlighted—unless one of us decides to go nuts and spend several pages writingone up. This is the reason that the outline is getting to be as long as it is. Amendmentsto the Internal Revenue Code generally are not discussed except to the extent that (1)they are of major significance, (2) they have led to administrative rulings andregulations, (3) they have affected previously issued rulings and regulations otherwisecovered by the outline, or (4) they provide an opportunity to mock our electedrepresentatives; again, sometimes at least one of us goes nuts and writes up the mosttrivial of legislative changes. The outline focuses primarily on topics of broad generalinterest (to us, at least)—income tax accounting rules, determination of gross income,allowable deductions, treatment of capital gains and losses, corporate andpartnership taxation, exempt organizations, and procedure and penalties. It dealssummarily with qualified pension and profit sharing plans, and generally does notdeal with international taxation or specialized industries, such as banking, insurance,and financial services.
Taxing Losers
Authors: Chason Eric D.
Published: May 2022

The U.S. tax system, like most in the world, benefits capital gains in two ways. Investors can defer paying tax until they “realize” any gain (typically by sale) rather than when the gain simply occurs via rising prices. Additionally, individual investors pay a lower, preferred rate on their longterm capital gains as compared to their other ordinary income (such as compensation or business profits). However, investors face a burden with respect to their capital losses. Rather than allowing for unlimited capital loss deductions, the Code largely forces investors to match their capital losses against their capital gains. Limits on capital losses could be justified in several ways. The most prominent justification holds that taxpayers should not be able to “cherry pick” loss elements out of an overall winning portfolio. This Article seeks to clarify the nature of the cherrypicking argument. It drops “cherry picking” in favor of the somewhat more descriptive “loss harvesting” used in wealth management literature. We will imagine a world in which Congress does not force taxpayers to match losses against gains. In this world, taxpayers could harvest isolated losses whenever they arise and enjoy the benefits of loss deductions—even if the taxpayer has an overall winning portfolio. Using insights from option theory, we can estimate the cost of aggressive loss harvesting.Forced matching of losses against gains is the primary way the Code curtails loss harvesting. However, forced matching comes at a cost, as it will deny loss deductions to investors who have suffered true losses. Again, option theory gives us a method for estimating these costs and—more importantly—comparing them to the costs of loss harvesting. Based on this comparison, we will see that the “cure” of forced matching may be worse than the “disease” of loss harvesting.
A Hitchhiker's Guide to the OECD's International VAT/GST Guidelines
Authors: Hellerstein Walter
Published: May 2022

The OECD’s International VAT/GST Guidelines, which were released in their consolidated form at the OECD’s Global Forum on VAT in Paris in late 2015, are the culmination of nearly two decades of efforts to provide internationally accepted standards for consumption taxation of crossborder trade, particularly trade in services and intangibles. For an American tax journal, however, even one that regularly publishes articles addressed to international taxation, an article on VAT may seem to be an odd choice of a  topic. After all, American exceptionalism continues to inform national tax policy, leaving the United States as the only country in the OECD (and among the overwhelming majority of countries worldwide) without a VAT. Nor does the United States have any other general consumption tax as part of its national tax structure. Moreover, even if one takes the liberty of describing the American subnational retail sales tax (RST) as a consumption tax, there are significant structural differences between the American single-stage RST and the multiple-stage collection process that defines the VAT, thus limiting the relevance of many VAT issues to the American consumption tax regime. Finally, and perhaps most fundamentally, there is the perception in international tax circles that the problems associated with income taxes are intellectually more challenging and thus more worthy of attention than those associated with VATs––problems that are often viewed as involving little more than cash-flow management.
Redefining a Blurry Line: A Proposal to Reform the Taxation of Pension Fund Business and Investment Income
Authors: Boretsky Jesse
Published: May 2022

Pension funds are established to provide workers in the private and public sectors with tax-advantaged retirement benefits. Corporate and public pension funds today collectively hold portfolios worth trillions of dollars and pursue similar investment strategies designed to balance the requirement of diversification with the need to achieve sufficient investment returns to meet the demands of plan participants and their beneficiaries. While all pension funds are generally exempt from taxation under the Code, tax-qualified corporate pension funds are still subject to tax liability on the receipt of active business income under the Unrelated Business Income Tax (UBIT). This rule creates harsh consequences for corporate pension funds when combined with the Code’s particular definition of “business income” in the context of pension fund investment activity. These rules therefore exacerbate the underlying horizontal inequity issues for participants in private and public pension plans. A recent proposal in Congress attempts to resolve this issue by subjecting public pension funds to tax on UBIT income. This Article explores the rationales for taxing pension funds on UBIT income more generally and the extent of the horizontal inequity that exists due to the differing tax treatment of public and private pension funds. This Article concludes that rather than tax public pension funds on UBIT income, Congress should instead reform the UBIT rules to allow corporate pension funds to invest more freely without fearing tax consequences under the UBIT.
Philosophie und Frage
Authors: Fraisopi Fausto
Published: May 2022

Das grundsätzliche Fragen liegt immer und ständig dem Wissen zugrunde. Ein grundsätzliches Fragen ist notwendig, wenn man die Komplexität unserer Zeit und unserer Welt verstehen will. Was uns aber heutzutage fehlt, ist die Verbindung zwischen der elementaren Situation jedes grundsätzlichen Fragens und der inflationären Vervielfachung von Wissensformen und partiellen Theorien. Damit einhergehend verliert die Philosophie den Sinn der Form eines ersten Wissens (prôtê epistêmê) als vorrangige Form eines Denkens, das den Wissensformen Einheit geben und den Sinn des Wissens für den Menschen erschließen könnte.

Das Buch zielt darauf ab, im Dialog mit der phänomenologischen sowie mit der analytischen Tradition eine neue Schau zu entwickeln, welche die elementare Situation der Frage nach dem Sinn und die Komplexität des Realen wieder miteinander in Verbindung bringt. Ausgehend von der Frage nach dem Sinn kommen Grundfragen in den Blick, welche, jede auf ihre Art und Weise, einen Horizont öffnen, in dem das Denken eine Erweiterung seines Verstehens erreicht: der Horizont der Metaegologie, der Metatheorie, der Metaontologie und zuletzt der Metametaphysik. Durch die Entwicklung der Korrespondenz zwischen Grundfragen und Horizonten des Denkens öffnet sich nicht nur die Perspektive einer Archäologie, sondern die Perspektive der Zukunft des Wissens.
Verbandsautonomie im Sport
Authors: Heermann Peter W.
Published: May 2022

Sports associations regularly enact or amend the associations’ statutes and, in doing so, establish regulations which can have a restrictive effect on association members, furthermore on third parties. Through this, sports associations usually invoke the association's autonomy, which, however, is subject to (anti-trust) legal limits. The author examines this highly controversial area of law with special reference to the so-called Meca-Medina test, and then applies his approach to numerous practical and highly topical examples.

This first comprehensive presentation of sports antitrust law is aimed at sports lawyers, sports associations, those (in)directly affected by sports associations’ regulations, courts, but also at legal scholars as well as students.
Prognostic Value of Computed Tomography Texture Features in Patients with Hepatocellular Carcinoma Following Stereotactic Ablative Radiotherapy
Authors: Zhu Yufeng , He Jie , Luo Xingcai
Published: May 2022

Background: Hepatocellular carcinoma (HCC) is the sixth most common cancer worldwide. Cases of HCC in Africa and East Asia account for 80% of all HCC cases around the world. China is one of the countries with a high incidence rate of HCC. Objectives: This case-control study aimed to explore the prognostic value of computed tomography (CT) texture features in patients with HCC following stereotactic ablative radiotherapy (SABR). Patients and Methods: A total of 100 HCC patients, treated with SABR from January 2019 to January 2021, were divided into good prognosis (n = 57) and poor prognosis (n = 43) groups. The patients’ general data and CT texture features were then compared. Factors associated with a poor prognosis were investigated in a multivariate logistic regression analysis. A clinical feature model, a CT texture feature model, and a joint model of clinical features and CT texture features were established, and their prognostic values were evaluated by plotting the receiver operating characteristic (ROC) curves. Moreover, a nomogram prediction model was developed according to the multivariate analysis results, and its prediction efficiency was assessed. Results: Age ≤ 40 years, serum alpha-fetoprotein level > 9 ng/mL, gamma-glutamyl transpeptidase > 60 U/L, aspartate aminotransferase > 40 U/L, lesion size > 5 cm, unsmooth tumor margins, no tumor capsule or incomplete capsule, multiple tumors, portal phase CT value of cancer > 135%, and a relative washout ratio > -24% in the portal phase of cancer were risk factors for a poor prognosis in HCC patients after SABR. The area under the ROC curve and sensitivity and specificity of the joint model were 0.817 (95% confidence interval [CI]: 0.773 - 0.861, P < 0.001), 80.47%, and 91.05%, respectively, which significantly exceeded those of the other two models. The nomogram prediction model showed high accuracy and validity. Conclusion: The texture features of CT images before SABR are of a high prognostic value for HCC patients and contribute to the selection of appropriate treatment protocols.
Prevalence of Virulence Genes and Antigen Pattern in Helicobacter pylori-Infected Patients and the Level of Some Inflammatory Cytokines Compared with Non-infected Individuals
Authors: Safikhani Mahmoodzadeh Abdollah , Moazamian Elham , Shamsdin Seyedeh Azra , Kaydani Gholam Abbas
Published: May 2022

Background: The worldwide prevalence of Helicobacter pylori is about 50%. This bacterium needs a number of virulence factors for pathogenesis. Objectives: This study aimed to determine the prevalence of virulence genes (ureB, cytotoxin-associated gene A [cagA], and vacuolating cytotoxin [vacA]), as well as the antigenic profile in H. pylori strains. Methods: Eighty-five patients with abdominal pain, including 46 H. pylori-positive and 39 H. pylori-negative cases, were enrolled in this study. The serum levels of interleukin (IL)-17F, tumor necrosis factor α (TNF-α), and interferon γ (IFN-γ) cytokines were measured by multiplex kits and flow cytometry. After molecular identification by the ureC gene, vacA, cagA, and ureB genes were detected by polymerase chain reaction (PCR). Finally, after antigenic extraction, the whole-cell protein was exhibited by sodium dodecyl sulphate–polyacrylamide gel electrophoresis (SDS-PAGE). Results: The prevalence of vacA, ureB, and cagA genes were 91.3%, 67.39%, and 50%, respectively. The frequency of genes and cell surface antigens were not significantly different based on the gastritis severity (P > 0.05). IL-17F significantly (P = 0.046) increased in the presence of 19.5 kDa (outer membrane protein [OMP]). Moreover, the OMP antigen significantly enhanced immunoglobulin A (IgA; P = 0.013). In the presence of the 66-kDa (ureB) antigen, the serum level of IFN-γ increased (p = 0.041). Finally, the CagA protein led to increased IgG antibody levels (p = 0.027). Conclusions: Early detection of H. pylori infection can play a crucial role in managing it. Our results suggest that IL-17F, TNF-α, and IFN-γ cytokines could be diagnostic markers. However, further studies are required to fully investigate this suggestion.
Systemic Lupus Erythematosus in Elderly Algerian Population
Authors: Belmokhtar Naima Rania , Zemri Khalida , Kanoun Khedoudja , Noria Harir , Bouchra Bachaoui B. M. , Hebri Sid Tadj , Zouaoui Nadji
Published: May 2022

Background: Systemic lupus erythematosus (SLE) is an inflammatory autoimmune disease, primarily affecting young women of childbearing age. SLE is rare in the elderly and represents clinico-biological characteristics in this age group different from those of young patients. Objectives: To determine the clinical-biological and prognostic specificities of 12 cases of SLE emerged after the age of 50 years and compare them with some cases of early-onset SLE. Methods: On a total of 203 SLE patients, 12 cases aged of 50 years and above were examined. All SLE patients were who had been diagnosed according to the ACR and SLICC criteria and followed up during 2006 - 2019 in two western Algeria hospitals. Results: Twelve patients with late SLE were diagnosed during the research period. The mean age of attack in this age group was 59.17 ± 11.10 years, and the mean age of clinical diagnosis was 67.67 ± 10.95 years. Among the concerned cases, ten patients (83.3%) were postmenopausal women, and two participants were men (16.7%) with an F/M gender ratio of 5 : 1. The mean duration of follow-up was 8.5 ± 4.33 years. The most frequent revealing clinico-serological characteristics were dermatological, articular, hematological, and pulmonary damage (58.3%, 91.7%, 58.3%, and 33.3% respectively), the positivity of anti-dsDNA antibodies (75%), anti-Sm/anti-SSA (41.7%), and hypocomplementemia (25%). Moreover, renal and neuropsychiatric damage was rare after the age of 50 years. The leading cause of death was stroke, with a significantly higher mortality rate in the elderly group (P < 0.001). Conclusions: SLE in the elderly is rare, its diagnosis may be delayed due to the insidious onset, and its low prevalence and similarity and comorbidity with other more common disorders make its diagnosis difficult, especially in this subgroup.
Clinical and Trichoscopic Graded Live Visual Scale for Androgenetic Alopecia
Authors: Rossi Alfredo , Ferranti Martina , Magri Francesca , Di Fraia Marco , Caro Gemma , Fortuna Maria Caterina , Muscianese Marta , Michelini Simone , Carlesimo Marta
Published: May 2022

Introduction: Currently, the mostly used classifications of androgenetic alopecia (AGA), only provide a macroscopic and subjective description of this disorder, without evaluating trichoscopic features.

Objective: The aim of this study is to elaborate a graded live visual AGA severity scale including macroscopic and microscopic (trichoscopic) pictures, and to determine the most frequent trichoscopic characteristics associated to each grade.

Methods: A retrospective observational study was conducted on 122 patients (50 females and 72 males) affected by AGA. Macroscopic and trichoscopic photographs were taken at standardized scalp points.

Results: Each picture was ranked from AGA stage I to VII, according to Hamilton scale for men and Savin scale for women, and the most representative images of each severity degree were collected to produce a graded live visual scale. In males, two live visual scales, one for the anterior and one for posterior region of the scalp were created. In females, only one scale of the anterior region was realized. For each stage of severity, the corresponding trichoscopic parameters were statistically analyzed.

Conclusions: We realized new macroscopic and trichoscopic graded live visual scales for male and female patients affected by AGA, which could help physicians in giving an objective evaluation of the disease and in better managing it.
Modeling of hantavirus cardiopulmonary syndrome
Authors: Gutiérrez Jaraa Juan Pablo , Quezada María Teresa
Published: May 2022

Introduction Hantavirus cardiopulmonary syndrome is an infection caused by rodents of the Bunyanvirales family towards humans. This disease in Chile is considered endemic, which has a high fatality rate. At present, some studies show the contagion between people of the Andes virus, whose locality is concentrated in Argentina and Chile. Objectives Analyze the possibility of hantavirus transmission between humans using an SEIR-type mathematical model. Methods An SEIR (Susceptible, Exposed, Infectious and Recovered) mathematical model to express the dynamics of hantavirus disease is proposed, including the possibility of human-to-human transmission and the perception of risk. Results The peak of human-to-human contagion decreases by about 25% after increasing people’s perception of risk by reducing the rate of resistance to changeand increasing the speed of people’s reaction. Conclusions It is urgent to review risk communication strategies and prevention measures in the face of this possibility of massive human-tohuman infections, in addition to strengthening research and planning the development of a vaccine to protect populations exposed to this disease with a high fatality rate.
New Clinical and Commercial Opportunities in Digital Health
Authors: McCulloch Andrew , Patrick Kevin , Boni Arthur A
Published: May 2022

This special issue of the Journal of Commercial Biotechnology highlights new research and commercial opportunities in the emerging field of digital health. Most of the papers included herein were contributed by authors who presented their work at a one-day webinar on Digital Health held on October 27th, 2021. The Symposium on New Clinical and Commercial Opportunities in Digital Health was hosted by the UC San Diego Institute of Engineering in Medicine (IEM), the Center for Health Innovation at UC San Diego Health (CHI), and the Journal of Commercial Biotechnology (JCB). This issue also includes a few additional papers relevant to the symposium, but not presented there. These have been solicited by the Editor in Chief of JCB to emphasize the importance of employing cross industry best practices for commercialization, and the importance of pricing.
The Classical Legacy of Gilbert Highet
Authors: Ball Robert J.
Published: May 2022

Gilbert Highet (1906–1978) was one of Columbia University’s greatest teachers and in his day the most celebrated classical scholar in America. One may regard his life and career as both extraordinary and controversial. Now, over forty years after his death, a fresh retrospect seems appropriate, as a way of presenting new information about him and evaluating his enduring classical legacy for the twenty-first century reader. This fully documented biographical appreciation of Highet’s life and work, capped by fully updated bibliographies of publications by him and about him, offers a long-overdue “official life” of this unique and towering figure.
Cybersecurity supply chain risk management for systems and organizations
Authors: Boyens Jon , Smith Angela , Bartol Nadya , Winkler Kris , Holbrook Alex , Fallon Matthew
Published: May 2022

Organizations are concerned about the risks associated with products and services that may contain potentially malicious functionality, are counterfeit, or are vulnerable due to poor manufacturing and development practices within the supply chain. These risks are associated with an enterprise's decreased visibility into, and understanding of, how the technology they acquire is developed, integrated, and deployed, or the processes, procedures, standards, and practices used to ensure the security, resilience, reliability, safety, integrity, and quality of the products and services. This publication provides guidance to organizations on identifying, assessing, and mitigating cybersecurity risks throughout the supply chain at all levels of their organizations. The publication integrates cybersecurity supply chain risk management (C-SCRM) into risk management activities by applying a multilevel, C-SCRM-specific approach, including guidance on development of C-SCRM strategy implementation plans, C-SCRM policies, C-SCRM plans, and risk assessments for products and services.
Spatial Sampling Design for the Geogenic Radon Potential Survey in Sliven Province, Bulgaria
Authors: Antonov Dimitar , Ivanova Kremena , Kunovska Bistra , Djunakova Desislava , Ilieva Iren , Andreeva Polina , Kolev Sava , Benderev Aleksey
Published: May 2022

The development of a methodology for the geogenic radon potential (GRP) mapping based on soil gas radon and soil gas permeability field measurements is among the main objectives in the determination of “radon priority areas” in Bulgaria. One of the key elements of the methodology is to define as accurately as possible, areas of risk for the presence of radon gas (222Rn) on the map. This study presents an approach to spatial sampling for the geogenic radon potential survey in Sliven Province, Bulgaria. The district is characterised by its very complex geological settings, represented by rocks of different age and mineral and chemical compositions. The proposed methodology defined a sampling frame of province radon map, prepared on the base of indoor radon measurement and the complex sampling scheme of random points. The parcel-level GIS was used for establishing the sample frame of 5×5 km polygons on the territory of the province. The IBM SPSS Complex Samples Module was applied for planning the survey’s polygons by drawing sample units according to the spatial design. The spatial relationship between indoor radon concentration and geological information was analysed for the sampling scheme construction by the polygons. The latter serve as sampling units, allowing both indoor radon concentration and geological data to be linked. The results show that the applied spatial sampling approach allows controlling the specific environmental conditions, in terms of their specificity, variability, and distribution.