bluuebunny/crossref_metadata_2025_split huggingface dataset:
Eigenkapitalähnliche Genussrechte und Effektivität der neuen deutschen Hinzurechnungsbesteuerung – Fallstudienanalyse und Folgerungen
Authors: Kollruss Thomas 
Published: October 2024

ZusammenfassungDer Beitrag geht am Beispiel Deutschlands der Frage nach, ob die Beteiligung eines Steuerpflichtigen mit eigenkapitalähnlichen Genussrechten an der ausländischen Zwischengesellschaft der Hinzurechnungsbesteuerung unterliegt. Diesbezüglich werden mittels Fallstudienanalyse verschiedene Beteiligungskonstellationen des Steuerpflichtigen an der ausländischen Zwischengesellschaft unter Einbezug von eigenkapitalähnlichen Genussrechten untersucht. Im Grundsatz fällt die unmittelbare oder mittelbare Beteiligung des Steuerpflichtigen mit einem eigenkapitalähnlichen Genussrecht an der ausländischen Zwischengesellschaft unter die Hinzurechnungsbesteuerung. Jedoch können mittelbare Beteiligungen an der ausländischen Zwischengesellschaft grundsätzlich nicht erfasst werden in Fällen, in denen der Steuerpflichtige nicht am Nennkapital der vermittelnden Gesellschaft beteiligt ist, und an dieser nur ein eigenkapitalähnliches Genussrecht hält, wenn bei der ausländischen Zwischengesellschaft ausschließlich die Nennkapitalbeteiligung für die Gewinnverteilung bzw. Steuerpflicht der passiven Einkünfte maßgebend ist. Bei solchen Beteiligungskonstellationen weisen die Regelungen der Hinzurechnungsbesteuerung gegenwärtig eine strukturelle Schwäche auf im Hinblick auf die Ermittlung der Hinzurechnungsquote. Zur Neutralisierung dieser Schwäche wird eine umsetzbare legislative Lösung entwickelt. Die vorliegende Studie und ihre Ergebnisse sind von grundlegender Relevanz, da die Hinzurechnungsbesteuerung durch BEPS Aktionspunkt 3 und die EU Anti-Tax-Avoidance-Richtlinie (ATAD)/RL (EU) 2016/1164 in allen Mitgliedstaaten umgesetzt wurde.
Incoherent coherence? Using systemic functional linguistics to improve oral language assessment literacy
Authors: Kawabata Desiree , Fenton-Smith Ben 
Published: October 2024

AbstractThis paper discusses the challenges of defining coherence in the context of oral language assessment literacy and proposes that better understanding of the construct can be achieved through a systemic-functional linguistic lens. Coherence is taken to be a foundational quality of written and spoken discourse and is a standard feature in the assessment rubrics of most large-scale English-language oral proficiency tests such as IELTS, TOEFL, and Cambridge. However, the precise meaning of coherence, and how it can be identified in language, is difficult to grasp. This has implications for the makers and raters of tests as well as the candidates who take them. The literature suggests coherence is the most troublesome category to rate reliably and validly. The systemic-functional linguistic (SFL) model of language provides a rich description of coherence, but has been under-utilised by the language testing industry to date. In this paper we examine three aspects of coherence: (1) how it is currently conceptualised in oral language proficiency testing; (2) how it is conceptualised in linguistics in general and SFL in particular; and (3) how insights from SFL could inform the evaluation of coherence in oral language proficiency examinations.
Rethinking the theory of quiet politics: bad corporate behavior and the failure of quiet politics in the east coast gas crisis in Australia, 2022
Authors: Bell Stephen , Hindmoor Andrew 
Published: October 2024

AbstractThe theory of quiet politics has two propositions; first, that business interests prefer to engage with governments in ‘quiet’ arenas shielded from the media and the day-to-day political fray, and second that business interests exert power over governments in quiet politics. We counter the second proposition, arguing that business generally exercises influence rather than power in quiet politics. One precondition for the successful exercise of influence is the acceptance by business of certain protocols of behavior in interactions with governments. In this paper we underline the importance of such protocols by exploring the dynamics of a conflict between the east coast gas industry and the federal government in Australia amidst steep rises in domestic gas prices and supply restrictions in 2022. The gas industry behaved badly in the economy and in politics and did not abide by the relevant protocols of engagement with the government. The government responded aggressively and quiet politics failed. The paper underlines the importance of the behavioral pre-conditions for business influence in quiet politics and what can go wrong if this fails.
Development of a Pilot Application for Children with Chronic Medical Conditions Using the Personal Health Library
Authors: West Alina N , Shah Samir H , Shaban-Nejad Arash 
Published: October 2024

Abstract

Objective
Caregivers are responsible for the in-home care of children with chronic medical conditions (CMCs) and may have care-related questions in order to support the child’s higher quality of life. We propose using a digital health platform, the personal health library (PHL), facilitating collection, organization, utilization, storage, and retrieval of health information, that will allow us to develop an mHealth smartphone app to facilitate patient/caregiver engagement and self-care management of children with CMCs.

Methods
Pilot Application of the PHL in the Pediatric Chronic Medical Conditions Population: We will design the PHL to collect and integrate data from health and non-health information, in various formats and modalities, including 1) Parent/caregiver-reported data; 2) Clinical data and; 3) Social determinants of health (SDoH) data; 4) Observations of Daily Living (ODL) data including the PedsQL Parent Questionnaire and the Functional Status Scale. The app will be customized to provide information regarding training in post-acute hospitalization care and deliver information on troubleshooting medical technology care, i.e. tracheostomy care.

Conclusion
We expect that the design of the PHL application will ultimately provide a layer of support for parents and caregivers of children with CMCs for whom home health is not available following hospitalization.
Microbial burden on environmental surfaces in long-term care facilities: a quantitative analysis
Authors: Rutala William A. , DiBiase Lauren M. , Powell Amy W. , Gergen Maria F. , Sickbert-Bennett Emily E. , Kanamori Hajime , Weber David J. 
Published: October 2024

AbstractBackground:We conducted a quantitative analysis of the microbial burden and prevalence of epidemiologically important pathogens (EIP) found on long-term care facilities (LTCF) environmental surfaces.Methods:Microbiological samples were collected using Rodac plates (25cm2/plate) from resident rooms and common areas in five LTCFs. EIP were defined as MRSA, VRE, C. difficile and multidrug-resistant (MDR) Gram-negative rods (GNRs).Results:Rooms of residents with reported colonization had much greater EIP counts per Rodac (8.32 CFU, 95% CI 8.05, 8.60) than rooms of non-colonized residents (0.78 CFU, 95% CI 0.70, 0.86). Sixty-five percent of the resident rooms and 50% of the common areas were positive for at least one EIP. If a resident was labeled by the facility as colonized with an EIP, we only found that EIP in 30% of the rooms. MRSA was the most common EIP recovered, followed by C. difficile and MDR-GNR.Discussion:We found frequent environmental contamination with EIP in LTCFs. Colonization status of a resident was a strong predictor of higher levels of EIP being recovered from his/her room.
Beyond (Ethno)linguistic Determinism: Diverse Approaches to Nationalism in Habsburg-Austrian Schools
Authors: Pejić Oliver 
Published: October 2024

Abstract
Research on the nexus between education and nationalism in the Habsburg Empire has often focused on the role that language may have played in top-down nationalization processes and the popular dissemination of national thought. According to contemporary nationalist logic, undergoing education in a certain language of instruction also entailed the internalization of nationalist values inherent to its corresponding nationalist movement. The present article argues that the Habsburg educational experience was much more contingent, and draws attention to the diversity of pedagogical approaches towards nationalism and nationality that could be encountered in Austrian schools during the last five decades of Habsburg rule. By using examples from German- and Slovene-language textbooks, it shows that sociopolitical, temporal, as well as institutional factors played an important role in determining the practical values and attitudes towards the nationalism that students encountered during their school years. With systematic empirical studies remaining rare, further research will be necessary to gain a fuller insight into the complexities of the Habsburg education system and its potential effects on popular collective identity formation.
Ukrainian War Humor and Civic Activism in 2022
Authors: Klumbytė Neringa , Yeremieieva Kateryna 
Published: October 2024

Abstract
The 2022 war in Ukraine has produced the biggest virtual humor archive in the history of wars. We argue that Ukrainian war humor is a form of civic activism in the name of Ukraine’s sovereignty. This civic activism is defined by resistance, solidarity, vigilance, and dedication to victory. The war humor circulates locally as well as on a global stage. It expresses the government’s positions and the people’s voices and empowers those affected by this war. Ukrainian war humor documents experiences of war realities; provides moral commentaries and emotional and aesthetic interpretations; and articulates visions for the future of Ukraine as a sovereign European state.
Burden of selenium deficiency and cost-effectiveness of selenium agronomic biofortification of staple cereals in Ethiopia
Authors: Oumer Abdu , Joy Edward J. M. , De Groote Hugo , Broadley Martin R. , Gashu Dawd 
Published: October 2024

AbstractSelenium (Se) deficiency among populations in Ethiopia is consistent with low concentrations of Se in soil and crops that could be addressed partly by Se-enriched fertilisers. This study examines the disease burden of Se deficiency in Ethiopia and evaluates the cost-effectiveness of Se agronomic biofortification. A disability-adjusted life years (DALY) framework was used, considering goiter, anaemia, and cognitive dysfunction among children and women. The potential efficiency of Se agronomic biofortification was calculated from baseline crop composition and response to Se fertilisers based on an application of 10 g/ha Se fertiliser under optimistic and pessimistic scenarios. The calculated cost per DALY was compared against gross domestic product (GDP; below 1–3 times national GDP) to consider as a cost-effective intervention. The existing national food basket supplies a total of 28·2 µg of Se for adults and 11·3 µg of Se for children, where the risk of inadequate dietary Se reaches 99·1 %–100 %. Cereals account for 61 % of the dietary Se supply. Human Se deficiency contributes to 0·164 million DALYs among children and women. Hence, 52 %, 43 %, and 5 % of the DALYs lost are attributed to anaemia, goiter, and cognitive dysfunction, respectively. Application of Se fertilisers to soils could avert an estimated 21·2–67·1 %, 26·6–67·5 % and 19·9–66·1 % of DALY via maize, teff and wheat at a cost of US$129·6–226·0, US$149·6–209·1 and US$99·3–181·6, respectively. Soil Se fertilisation of cereals could therefore be a cost-effective strategy to help alleviate Se deficiency in Ethiopia, with precedents in Finland.
Beyond Long-Distance Nationalism: Khorasan and the Re-imagination of Afghanistan
Authors: Marsden Magnus 
Published: October 2024

AbstractThis article explores the geographical imagination of diasporic activists from Afghanistan. It examines the significance of the historic-geographic region of Khorasan for their attempts to re-imagine Afghanistan and its place in the region and wider world. The article documents ethnographically the forms of intellectual exchange in which these intellectual-activists participate, and their modes of materializing the geographical imagination of Khorasan in everyday life. Rather than analyzing their geographical imagination solely through the lens of ethnicity, it treats it as reflecting the activists’ underlying yearning for sovereign agency and as an attempt to forge politically recognizable subjects capable of action.
Affective disorders: eliminate WArning signs And REstore functioning: AWARE. Results from a randomized controlled multimodular intervention study targeting functioning in patients with affective disorders
Authors: Schwarz Rasmus , Miskowiak Kamilla Woznica , Christensen Mie Skovmand , Kessing Lars Vedel , Vinberg Maj 
Published: October 2024

AbstractBackgroundThere is a compelling need for innovative intervention strategies for patients with affective disorders, given their increasing global prevalence and significant associated disability and impaired functioning. This study aimed to investigate whether a comprehensive multimodule individualized intervention (AWARE), targeting known mediators of functioning, improves functioning in affective disorders.MethodsAWARE was a randomized, controlled, rater-blind clinical trial conducted at two centers in the Capital Region of Denmark (Clinicaltrials.gov, NCT 04701827). Participants were adults with bipolar disorder or major depressive disorder and impaired functioning. Participants were randomized to the six-month AWARE intervention or treatment as usual (TAU). The AWARE intervention is based on the International Classification of Functioning, Disability and Health (ICF) Brief Core Set for Bipolar and Unipolar Disorder.The primary outcome was observation-based functioning using the Assessment of Motor and Process Skills (AMPS). Secondary outcomes were functioning, QoL, stress, and cognition.ResultsBetween February 2021 and January 2023, 103 patients were enrolled; 50 allocated to AWARE treatment and 53 to TAU (96 included in the full analysis set). There was no statistically significant differential change over time between groups in the primary outcome (AMPS), however, both groups showed a statistically significant improvement at endpoint. The AWARE intervention had a statistically significant effect compared with TAU on secondary outcomes of patient-reported functioning, stress and cognition.ConclusionCompared with TAU, the AWARE intervention was ineffective at improving overall functioning on the primary outcome, presumably due to the short duration of the intervention. Further development of effective treatments targeting functioning is needed.
‘Wasp porn’: The discursive construction of ridicule and the right to joke about science
Authors: Cramer Peter 
Published: October 2024

Abstract
Ridicule is often understood as an instrument used by an agent to accomplish a goal. This article, however, investigates ridicule as an indexical phenomenon, a social meaning activated for certain participants in particular situations. Through a detailed analysis of interviews with a scientist, this study shows how storytelling, stance-taking, and entitlement practices help shape the experience of ridicule and the situations where it occurs. The scientist experiences a joke about her research as ridicule when it is reported in the news but experiences the same joke as rapport when it is told by colleagues in the lab. The article demonstrates that the meanings and purposes of humor do not inhere in jokes, and joking rights do not inhere in people; they are negotiated and accomplished in interaction. Drawing on an indexical understanding of context, it further shows how the experience of situations shapes and is shaped by discourse. (Narrative, stance, entitlement, indexicality, humor, literacy, scientific popularization)*
Optimization and synthesis on the dynamics performance of the tensioning and relaxing wearable system in a novel knee exoskeleton using co-simulation
Authors: Yang Yuwei , Yin Jiapeng , Qi Wenyao , Li Zhaotong , Zhou Zuyi , Liu Zhongyu , Xu Jinyou 
Published: October 2024

AbstractIn this paper, a novel tensioning and relaxing wearable system is introduced to improve the wearing comfort and load-bearing capabilities of knee exoskeletons. The research prototype of the novel system, which features a distinctive overrunning clutch drive, is presented. Through co-simulation with ANSYS, MATLAB, and SOLIDWORKS software, a comprehensive multi-objective optimization is performed to enhance the dynamics performance of the prototype. Firstly, the wearing contact stiffness of the prototype and the mechanical parameters of the relevant materials are simulated and fitted based on the principle of functional equivalence. And then, its equivalent nonlinear circumferential stiffness model is obtained. Secondly, to enhance the wearing comfort of the exoskeleton, a novel comprehensive performance evaluation index, termed wearing comfort, is introduced. The index considers multiple factors such as the duration of vibration transition, the acceleration encountered during wear, and the average pressure applied. Finally, through the utilization of this indicator, the system’s dynamics performance is optimized via multi-platform co-simulation, and the simulation results validate the effectiveness of the research method and the proposed wearable comfort index. The theoretical basis for the subsequent research on the effectiveness of prototype weight-bearing is provided.
Diagnosis and surgical treatment for complete atrioventricular septal defect with intact atrial septum
Authors: Yuasa Erika , Toda Koichi , Hoashi Takaya 
Published: October 2024

AbstractA six-month-old boy with Down syndrome, complete atrioventricular septal defect with intact atrial septum, and moderate left-sided atrioventricular valve regurgitation underwent surgery. The presence of a common atrioventricular junction could not be diagnosed preoperatively. Postoperative left-sided atrioventricular valve regurgitation remained mild by complete cleft closure, direct closure of incised atrial septum, and patch augmentation of the underside of septum primum.
Post-transplant cyclophosphamide separates graft-versus host disease and graft versus leukemia effects after HLA-matched stem-cell transplantation for acute myeloid leukemia
Authors: Shimoni Avichai , Peczynski Christophe , Labopin Myriam , Kulagin Alexander , Meijer Ellen , Cornelissen Jan , Choi Goda , Sanz Jaime , Rovira Montserrat , Van Gorkom Gwendolyn , Kröger Nicolaus , Koc Yener , Vydra Jan , Diez-Martin J. L. , Solano Carlos , Patel Amit , Chiusolo Patrizia , Ciceri Fabio , Nagler Arnon , Mohty Mohamad 
Published: October 2024

AbstractThe association of graft-versus-host disease (GVHD) and graft-versus-leukemia (GVL) effects after allogeneic stem-cell transplantation (SCT) is well-established but was not confirmed in the modern era and following post-transplant cyclophosphamide (PTCy). We assessed GVHD/ GVL association in AML patients following HLA-matched SCT with standard calcineurin-based (n = 12,653, 57% with additional in-vivo T-cell depletion) or PTCy-based (n = 508) GVHD prophylaxis. Following standard prophylaxis, acute GVHD grade II-IV and III-IV, chronic GVHD, and extensive chronic GVHD rates were 23.8%, 7.5%, 37.0%, and 16.3%, respectively. Acute GVHD grade II and III-IV were associated with lower relapse [hazard-ratio (HR) 0.85, P = 0.002; HR 0.76, P = 0.003, respectively)], higher non-relapse mortality (NRM) (HR 1.5, P < 0.001; HR 6.21, P < 0.001) and lower overall survival (OS) (HR 1.49, P < 0.001; HR 6.1, P < 0.001). Extensive chronic GVHD predicted lower relapse (HR 0.69, P < 0.001), higher NRM (HR 2.83, P < 0.001), and lower OS (HR 2.74, P < 0.001). Following PTCy, GVHD rates were 22.8%, 6.2%, 35.5%, and 17.7%, respectively. Acute GVHD was not associated with relapse (HR 1.37, P = 0.15) but predicted higher NRM (HR 3.34, P < 0.001) and lower OS (HR 1.92, P = 0.001). Chronic GVHD was not prognostic for these outcomes. In conclusion, GVHD and GVL are strongly associated with contemporary SCT. However, following PTCy, GVHD is not associated with reduced relapse.
Characterizing the photoluminescence of fluorescein-labeled cellulose in aqueous and alcohol solutions: influence of the cellulose backbone
Authors: Yen Chi-Yang , Rana Shailesh , Awasthi Kamlesh , Ohta Nobuhiro , Oh-e Masahito 
Published: October 2024

AbstractAlthough many dyes have been introduced into cellulose, whether bound to its backbone or within a cellulose matrix, few studies have determined whether the backbone statically or dynamically quenches the photoluminescence of the dye. To advance cellulosic fluorescent films, the influence of the cellulose backbone on photoluminescence must be understood. We determined the fluorescence properties of fluorescein isothiocyanate (FITC) and fluorescein-labeled cellulose (FLC) in water and alcohol, including their quantum yields $$\boldsymbol{\phi}_{\textit{\textbf{PL}}}$$, lifetimes $${\boldsymbol{\tau}}$$, and rates of radiative $${\textit{\textbf{k}}}_{\textit{\textbf{r}}}$$ and nonradiative $${\textit{\textbf{k}}}_{\textit{\textbf{nr}}}$$ decay. Dissolved FLC had a ~ 30× lower $$\boldsymbol{\phi}_{\textit{\textbf{PL}}}$$ than FITC, suggesting that incorporating FITC into the cellulose backbone remarkably reduces the fluorescence efficiency. The FLC solutions had a six-fold lower $${\textit{\textbf{k}}}_{\textit{\textbf{r}}}$$ than their FITC counterparts but a 10–20 times higher $${\textit{\textbf{k}}}_{\textit{\textbf{nr}}}$$. Presumably, this was because the cellulose backbone interacted weakly with the fluorescein moieties, suggesting a quenching mechanism that can be termed quasi-static, corresponding to static quenching between the fluorescein moieties and cellulose backbone, in addition to the fluorescence quenching caused by the intramolecular nonradiative processes of fluorescein, as observed in conventional molecules. Using the Strickler‒Berg formula, we deduced the analytical radiative decay rate constants $${\textit{\textbf{k}}}_{\textit{\textbf{r}}}^{\textit{\textbf{S.B.}}}$$ and eventually estimated the number of very short-lived fluorescein moieties per single fluorescent fluorescein moiety, corresponding well with static quenching.