bluuebunny/crossref_metadata_2025_split huggingface dataset:
TAXONOMIA E ECOLOGIA DE AGARICALES DAS RESERVAS DE USO SUSTENTÁVEL MAMIRAUÁ E AMANÃ DO ESTADO DO AMAZONAS
Authors: Velloso Marcos André Pinheiro , Velloso Jorge Renato Pinheiro , Sousa Flavia Helena Aires , Machado Milene Farias , Putzke Marisa Terezinha Lopes , Putzke Jair 
Published: October 2024

Estudos sobre a diversidade biológica de um ecossistema são necessários para entender como a ecologia dos organismos acontece e isso é fundamental para que possamos ter uma relação da importância de cada indivíduo que faz parte desse todo. Sabendo disso, foi realizado um levantamento de Agaricales nas reservas de uso sustentável Mamirauá e Amanã no bioma Amazônia. A Reserva do Mamirauá está localizada a cerca de 600 km de Manaus, no curso médio do Rio Solimões, 2°15’36” S e 65°40’48” W com uma área de 1.124.000 hectares. A reserva de desenvolvimento sustentável do Amanã, está localizada na região do médio curso do Rio Solimões, ficando próximo à confluência com o Rio Japurá 2°41’19” S e 64°38°’47” W a uma distância de 650 km a oeste da cidade de Manaus. As coletas foram realizadas nos meses de abril e julho de 2023, nas duas estações do bioma, inverno amazônico de dezembro a maio e verão amazônico de junho a novembro. O estudo obteve um total de 400 espécimes dos quais foram identificados 32 gêneros e 71 espécies e desses, 8 espécimes a identificação foi até gênero por faltar caracteres importantes para a identificação. Para os dados ecológicos foram utilizados coeficiente de Sorensen, Shannon, Simpson e Pielou.
Les restaurants canadiens et canadiens-français dans les guides de restaurants de Montréal du Montreal Star, 1967-1976
Authors: Reyt Gwenaëlle 
Published: October 2024

Le restaurant est à la fois un lieu physique et une pratique culturelle et sociale. Par le tourisme gourmand, il permet un accès privilégié à la culture alimentaire de l’autre et peut devenir une destination à part entière. À Montréal, les restaurants sont au coeur de la réputation gourmande de la ville. Toutefois, peu d’établissements font référence au Québec et le registre culinaire qu’ils mobilisent semble difficilement faire consensus. Sachant que Montréal souhaite devenir une capitale gastronomique et que la valorisation des spécialités locales est une condition pour y arriver, il est pertinent de s’intéresser à la question de l’identité et de ses expressions à travers le restaurant associé au Québec. Cet article explore les représentations du restaurant « canadien et canadien-français » dans des guides de restaurants publiés dans les années 1960 et 1970 par The Montreal Star. S’inscrivant dans un contexte de quête identitaire lié à la Révolution tranquille, de changements urbains majeurs et de développement d’une nouvelle spécialité journalistique, le restaurant « canadien et canadien-français » devient le témoin des dynamiques alors en cours.
Sonderrechte in der Aktiengesellschaft (Teil 1) Dogmatik, Rechtspraxis, Gattungs-Sonderrechte
Authors: Bayer Walter , Philemon Rauch Fritz 
Published: October 2024

Zusammenfassung
Sonderrechte in der AG werden im aktuellen Schrifttum nur punktuell und teilweise auch völlig unzulänglich behandelt. Rechtsprechung ist selten. Dies gilt sowohl für Gattungs-Sonderrechte i.S.v. § 11 AktG als insbesondere auch für individuelle Aktionärs- Sonderrechte i.S.v. § 35 BGB; dass es letztere in der AG gibt, wird teilweise (wenn auch zu Unrecht) bestritten. Eine intensive Beschäftigung mit der Thematik kommt zu dem Ergebnis, dass die Dogmatik, die für Sonderrechte i.S.v. § 35 BGB entwickelt worden ist, in vielfältiger Weise auch für Sonderrechte des Aktionärs fruchtbar gemacht werden kann. Auch ist der Spielraum für individuelle Sonderrechte in der AG viel größer, als von Teilen des Schrifttums mit Hinweis auf die Satzungsstrenge behauptet wird. Diese Erkenntnis bietet der Praxis, speziell bei geschlossenen Familiengesellschaften und start ups, bedeutsame Gestaltungsmöglichkeiten. Der Beitrag behandelt das Thema „Sonderrechte in der AG“ sowohl im Hinblick auf Gattungs- Sonderrechte nach § 11 AktG als auch im Hinblick auf individuelle Sonderrechte i.S.v. § 35 BGB zum einen grundlegend und mit innovativen Ansätzen, zum anderen aber auch mit praxisnaher Erörterung zahlreicher Einzelfragen; hiervon kann auch die aktuelle Diskussion zu verschiedenen Problemen der neuerdings wieder zulässigen Mehrstimmrechtsaktien profitieren. Der zweite Teil des Beitrags zu den individuellen Aktionärs- Sonderrechten ist bereits jetzt online abrufbar (Bayer/Rauch, AG0071104).
The Canadian Artificial Intelligence and Data Act and the EU AI Act: Will Sanity Prevail as they more closely align? – Part 2 — Changes to both Acts bring them closer together... but not too close
Authors: Beardwood John 
Published: October 2024

Abstract
Part 1 of this paper (Beardwood, CRi 2024, 97) provided an update on the progress of AIDA and the EU AI Act (I), outlined a summary roadmap of the base similarities and differences between the two items of legislation (II), reviewed the objectives of AIDA in contrast to the EU AI Act (III), compared their respective jurisdictional scope (IV), reviewed their respective definitions of AI systems (V), outlined new definitions/concepts which have been introduced into the legislation (VI), outlined the extent to which there are exclusions for the public sector (VII) and for research (VIII), and provided an overview of their respective risk-based approaches (IX). This Part 2 compares in detail the obligations for High-Impact Systems and General-Purpose Systems (AIDA) (X), and for High-Risk AI Systems and General-Purpose AI Systems (EU AI Act) (XI), and finally reviews the penalties and offences for noncompliance imposed by AIDA and EU AI Act (XII) before concluding (XIII).
Zum ertragsteuerrechtlichen Transparenzprinzip in der jüngsten Rechtsprechung des BFH
Authors: Wacker Roland 
Published: October 2024

Zusammenfassung
Die Ausformung des für Personengesellschaften und vergleichbare Gemeinschaften geltenden ertragsteuerrechtlichen Transparenzprinzips durch die Rechtsprechung des BFH blickt auf eine längere und wechselvolle Geschichte dialektischer Teilschritte zurück. Der hiernach, insbesondere durch die Rechtsprechung des Großen Senat vorgegebene und damit zugleich aktuelle Erkenntnisstand bildet den Ausgangspunkt für die Besprechung der jüngst ergangenen BFH-Urteile v. 24.4.2024 - IV R 27/21, FR 2024, 759 sowie v. 26.9.2023 - IX R 13/22, FR 2024, 318.
Zuführung eines Abfindungsbetrages in ein Zeitwertkonto – steuerliche Behandlung und aktuelle Rechtsprechung: BFH v. 3.5.2023 – IX R 25/21, FR 2023, 932
Authors: Mund Michelle 
Published: October 2024

Zusammenfassung
Der BFH hat bezüglich der Fragestellung, ob Abfindungsbeträge einem Wertguthaben zugeführt werden können und ob auf diesem Weg der Arbeitnehmer die sofortige Besteuerung des Abfindungsbetrages verhindern kann, am 3.5.2023 eine richtungsweisende Entscheidung getroffen (IX R 25/21, FR 2023, 932). Dieser Beitrag erläutert die Auswirkungen der Entscheidung und ordnet sie in die einschlägige Rechtsentwicklung zu diesem Thema ein.
Pillar 2 und M&A – Neue Herausforderungen durch die globale Mindestbesteuerung
Authors: Scherr Julius U. 
Published: October 2024

Zusammenfassung
Der Beitrag untersucht die Auswirkungen der globalen Mindestbesteuerung auf Unternehmenstransaktionen und geht auf ausgewählte Problemstellungen in den unterschiedlichen Transaktionsphasen ein. Durch das am 27.12.2023 in Deutschland in Kraft getretene Mindeststeuergesetz (MinStG) werden die von der OECD verabschiedeten Vorgaben zur globalen Mindestbesteuerung umgesetzt, die eine Mindeststeuer von 15 % für Unternehmen sicherstellen soll. Die Regelungen des MinStG sind durch eine hohe Komplexität gekennzeichnet, die vor allem bei Unternehmenstransaktionen besonderer Aufmerksamkeit bedarf.
Tagungsbericht zur Umsatzsteuertagung des UmsatzsteuerForums im Künstlerhaus in München
Authors: Nieskens Frauke-Sophie , Nieskens Hans 
Published: October 2024

Zusammenfassung
Unter dem Generalthema „Die elektronische Rechnung in der Umsatzsteuer - Chance oder Belastung?“ veranstaltete das UmsatzsteuerForum e.V. in Kooperation mit dem Verband der elektronischen Rechnung (VER) am 12.9.2024 vor mehr als 180 Teilnehmern ein Symposium zu Fragen rund um die ab 1.1.2025 in Deutschland verpflichtende elektronische Rechnung im standardisierten Format. Veranstaltungsort war das 1893 errichtete Künstlerhaus am Stachus in München, der perfekte Kontrast zu den Umwälzungen in der Umsatzsteuer im digitalen Zeitalter.
Triggered lightning spectroscopy: Part 1. A qualitative analysis
Authors: Walker T. Daniel , Christian Hugh J. 
Published: July 2017

AbstractThe first high‐speed spectra of triggered lightning have been obtained. During the summers of 2012 and 2013, spectra were recorded at the International Center for Lightning Research and Testing, Camp Blanding, FL. The spectra were recorded with a high‐speed camera with a grism mounted in front of it. The triggered lightning channels observed were generally at low altitude in a region that included the copper wire. Spectral emissions were recorded at each phase: the initial stage, dart leader, return stroke, and continuing current. These spectra are separated into two major regions: soft ultraviolet to visible (3800–6200 Å) and visible to near infrared (6200–8700 Å). The emissions during the initial stage reflect those of a copper wire burn in air. The majority of the emissions are neutral copper. After the initial stage comes the first return stroke which contains no detected molecular emissions; however, it does contain neutral, singly, and doubly ionized nitrogen and oxygen, neutral argon, and neutral hydrogen. Occasionally, before a return stroke, the dart leader coming down the channel will be stepped. During these occasions the leader spectra resemble that of the return stroke but are dimmer and shorter lived. After the initial portion of the return stroke, there are often changes in the luminosity of the spectrum which corresponds with fluctuations in the continuing current. During these “reillumination phases” no singly or doubly ionized lines have been observed to reemerge over the detection threshold, only neutral emission features.
Influence of shale‐total organic content on CO2 geo‐storage potential
Authors: Arif Muhammad , Lebedev Maxim , Barifcani Ahmed , Iglauer Stefan 
Published: July 2017

AbstractShale CO2 wettability is a key factor which determines the structural trapping capacity of a caprock. However, the influence of shale‐total organic content (TOC) on wettability (and thus on storage potential) has not been evaluated despite the fact that naturally occurring shale formations can vary dramatically in TOC, and that even minute TOC strongly affects storage capacities and containment security. Thus, there is a serious lack of understanding in terms of how shale, with varying organic content, performs in a CO2 geo‐storage context. We demonstrate here that CO2‐wettability scales with shale‐TOC at storage conditions, and we propose that if TOC is low, shale is suitable as a caprock in conventional structural trapping scenarios, while if TOC is ultrahigh to medium, the shale itself is suitable as a storage medium (via adsorption trapping after CO2 injection through fractured horizontal wells).
Seawater‐groundwater mixing in and fluxes from coastal sediment overlying discrete fresh seepage zones: A modeling study
Authors: Zamora Peter B. , Cardenas M. Bayani , Lloren Ronald , Siringan Fernando P. 
Published: July 2017

AbstractSubmarine fresh groundwater discharging from discrete zones such as conduits overlain by thick sediment remains poorly documented and understood despite common anecdotal accounts of it. We analyzed this phenomenon by a suite of variable‐density, variably saturated groundwater flow simulations guided by field studies. The field observations included point flux and salinity measurements using seepage meters spread across the intertidal and the subtidal zones. The discretely measured seepage fluxes in the subtidal region were as high and the salinity was as fresh as those from the intertidal zone. Both fluxes and salinities varied with tides. Two‐dimensional simulations of the idealized beach‐ocean vertical section with discrete freshwater springs at the base showed the development of seawater recirculation cells along the edge of freshwater discharge plumes emanating from the outlets, causing mixing. Brackish water discharges at the sediment‐water interface above where the plume mixes with the recirculating seawater. Sensitivity analyses showed that stronger terrestrial fresh groundwater flow increases the freshwater plume size but does not affect the mixing zone width. Tidal oscillations and a dynamic fresh groundwater flow widened the mixing zones and increased pore water flux across the sediment‐water interface. Sediment thickness had a minor effect on the width of both the freshwater plume and its surrounding mixing zone. The subtidal freshwater plume and mixing zone likely represent a unique but potentially ubiquitous setting which hosts dramatic ecological and chemical gradients. Their local biogeochemical niche and coastal scale ecosystem impacts will need to be considered in investigations of coastlines.
Bridging the gap between cyclone wind and wave by C‐band SAR measurements
Authors: Shao Weizeng , Li Xiaofeng , Hwang Paul , Zhang Biao , Yang Xiaofeng 
Published: July 2017

AbstractActive microwave remote sensing of hurricane‐strength wind is a challenging task due to the saturation of col‐polarization backscattering signal under such condition. Here we take advantage of the fact that wind sea wave growth does not saturate at high wind and the intrinsic relationship among wind‐wave triplets (sea surface wind speed, significant wave height, and peak wave period) within a tropical storm to derive the wind speed. Three Sentinel‐1 (S‐1) and nine RADARSAT‐2 (R‐2) C‐band synthetic aperture radar (SAR) images acquired between 20 and 40 m/s winds are collected in this study. The S‐1 and R‐2 SAR‐derived winds are compared with those measured by coincident National Oceanic and Atmospheric Administration Stepped‐Frequency Microwave Radiometer (SFMR) and simulated by Symmetric Hurricane Estimates for Wind (SHEW) model. Validations against SFMR winds for S‐1 show Root‐Mean‐Square Error (RMSE) of 1.7 m/s with a 0.2 m/s bias at the left side of cyclone centers and RMSE of 2.9 m/s RMSE with a 0.56 bias at the backside of cyclone centers. R‐2 SAR‐derived winds against SHEW model results show a RMSE of 2.4 m/s with a 0.3 m/s bias and 2.6 m/s with a 0.35 m/s bias at the right side and the left side of cyclone centers, while the RMSE is 3.9 m/s with a 0.1 m/s bias at the backside of cyclone centers. The wave‐information‐based wind retrieval method works well at the left side and right side, but less accurately at the backside of a tropical storm when wind wave and swell are mixed.
Deepwater dynamics and mixing processes during a major inflow event in the central Baltic Sea
Authors: Holtermann Peter L. , Prien Ralf , Naumann Michael , Mohrholz Volker , Umlauf Lars 
Published: July 2017

AbstractIntrusions of large amounts of dense and oxygen‐rich waters during so‐called Major Baltic Inflows (MBIs) form an essential component of the Baltic Sea overturning circulation and deepwater ventilation. Despite their importance, however, detailed observations of the processes occurring in the central basins during an MBI are virtually lacking. Here data from a long‐term deployment of an autonomous profiling platform located in the center of one of the main basins are presented, providing the first direct and detailed view of the deepwater modifications and dynamics induced by one of the largest MBIs ever recorded (MBI 2014/2015). Approximately, 21 Gmol of oxygen were imported during three distinct inflow phases with an unexpectedly large contribution of oxic intrusions at intermediate depth. Oxygen consumption rates during the stagnation period immediately following the inflow phase was found to be 87 g m−2 yr−1 with a dominant contribution of sedimentary oxygen demand. The most energetic deepwater processes (topographic and near‐inertial waves) were only marginally affected by the inflow; however, subinertial energy levels associated with intrusions and eddies were strongly enhanced. Turbulence microstructure data revealed that the deep interior regions remain essentially nonturbulent even during the energetic conditions of an MBI, emphasizing the importance of boundary mixing. Warm intrusions frequently showed a temperature fine structure with vertical scales of the order of 0.1 m, without any signs of active turbulence. At the upper flanks of these intrusions, double‐diffusive staircases were often found to develop, suggesting an important alternative mixing process during inflow conditions.
Sense size‐dependent dust loading and emission from space using reflected solar and infrared spectral measurements: An observation system simulation experiment
Authors: Xu Xiaoguang , Wang Jun , Wang Yi , Henze Daven K. , Zhang Li , Grell Georg A. , McKeen Stuart A. , Wielicki Bruce A. 
Published: July 2017

AbstractThe Climate Absolute Radiance and Refractivity Observatory (CLARREO) satellite mission observes hyperspectral Earth reflected solar (RS) and emitted infrared radiance (IR). Such measurements span an additional dimension on spectrally dependent scattering and absorption of dust, the critical signals for particle size. Through a suite of observation system simulation experiments (OSSEs), this study assesses the capability of CLARREO's measurements for recovering size‐dependent dust emissions in GEOS‐Chem chemistry transport model (CTM). To this end, another CTM (Flow‐following finite‐volume Icosahedral Model‐Chem, or FIM‐Chem) is used for the nature run to simulate CLARREO spectral radiances. The spectral signals are then used for analyzing the sensitivities and error characteristics of dust optical depth (DOD) under three observations scenarios (IR only, RS only, and combined IR and RS) using an optimal estimation technique. Next, these synthetic data are assimilated into GEOS‐Chem adjoint model to constrain dust emissions of four particle sizes with radii from 0.1 μm to 6.0 μm. The OSSEs results indicate (1) the IR spectra are most sensitive to dust of the third size bin (1.8–3.0 μm) and least sensitive to the smallest bin (0.1–1.0 μm); (2) the RS spectra are most sensitive to dust of the smallest size bin and the sensitivity decreases as dust size increases; (3) combining IR and RS spectra can fully characterize DOD across all sizes, providing the best constraints for size‐resolved dust emissions; and (4) CLARREO data fail to constrain the spatial distribution of dust sources due to its narrow swath and joint observations from CLARREO‐calibrated sensors with wide swath are desirable.
Springtime major pollution events by aerosol over Paris Area: From a case study to a multiannual analysis
Authors: Chazette Patrick , Royer Philippe 
Published: July 2017

AbstractA study of the intense spring pollution events occurring between 2007 and 2016 on the Paris Area is presented using ground‐based and spaceborne measurements. Emphasis is placed on 2011 where data included ground‐based lidar measurements. This last period corresponds with the highest regional pollution levels of the past decade. The information threshold (daily average of (mass concentration of particles with aerodynamic diameter less than 10 μm) PM10 > 50 μg m−3) was exceeded 16 times, while the alert threshold (daily average of PM10 > 80 μg m−3) was exceeded twice. The information (alert) threshold exists to protect the most fragile people (the entire population). Ground‐based and spaceborne measurements demonstrate the benefit of their synergy as each is representative of specific space and time scales. The operational products of the spaceborne instruments Cloud‐Aerosol LIdar with Orthogonal Polarization (CALIOP) and the Moderate Resolution Imaging Spectroradiometer are used. For 2011, CALIOP vertical profiles are inversed to assess the backscatter to extinction ratio, which is then successfully compared with similar results derived from the CALIOP operational products, a ground‐based lidar and Sun photometers. The aerosols are identified to be polluted continental and polluted dust aerosols following the criteria used for the inversion of the CALIOP profiles. Aerosol typing is consistent between the ground‐based and spaceborne lidars, demonstrating the importance of CALIOP for other years where the ground‐based lidar was not in operation. The main pollution sources responsible for the spring aerosol pollution, occurring during anticyclonic meteorological conditions, are identified as coming from Western Europe: Benelux, Rhine‐Ruhr area, and the Lorraine area.
Modeled effects of irrigation on surface climate in the Heihe River Basin, Northwest China
Authors: Zhang Xuezhen , Xiong Zhe , Tang Qiuhong 
Published: July 2017

AbstractIn Northwest China, water originates from the mountain area and is largely used for irrigation agriculture in the middle reaches. This study investigates the local and remote impact of irrigation on regional climate in the Heihe River Basin, the second largest inland river basin in Northwest China. An irrigation scheme was developed and incorporated into the Weather Research and Forecasting (WRF) model with the Noah‐MP land surface scheme (WRF/Noah‐MP). The effects of irrigation is assessed by comparing the model simulations with and without consideration of irrigation (hereafter, IRRG and NATU simulations, respectively) for five growth seasons (May to September) from 2009 to 2013. As consequences of irrigation, daily mean temperature decreased by ~1.7°C and humidity increased by ~2.3 g kg−1 (corresponding to ~38.5%) over irrigated area. The temperature and humidity of IRRG simulation matched well with the observations, whereas NATU simulation overestimated temperature and underestimated humidity over irrigated area. The effects on temperature and humidity are generally small outside the irrigated area. The cooling and wetting effects have opposing impacts on convective precipitation, resulting in a negligible change in localized precipitation over irrigated area. However, irrigation may induce water vapor convergence and enhance precipitation remotely in the southeastern portion of the Heihe River Basin.