bluuebunny/crossref_metadata_2025_split huggingface dataset:
La génération de la localité
Authors: Troi Tran Van 
Published: October 2024

Depuis l’essor exceptionnel des microbrasseries au Québec depuis les années 1990, l’importance symbolique et identitaire des productions microbrassicoles québécoises n’est aujourd’hui plus à démontrer, et elles ont d’ailleurs déjà fait l’objet de nombreuses analyses sémiotiques et sociologiques. Cet article propose de se pencher sur un nouveau phénomène, celui de l’utilisation de levures sauvages pour la production de bières à fermentation spontanée. Alors que l’encadrement réglementaire défini par l’Agence canadienne d’inspection des aliments et imposé par la Régie des alcools, des courses et des jeux du Québec (RACJ) ne permettait pas originellement l’usage de levures sauvages selon l’interprétation de la RACJ, un assouplissement dans la lecture du règlement en 2017 a permis l’émergence de nouvelles pratiques brassicoles permettant la fermentation spontanée des brassins. Nous aborderons dans ce texte trois facettes de cette nouvelle vogue, soit l’inscription de ces pratiques brassicoles dans un mouvement « post-pasteurien » qui induit ses propres formes de spatialisation étant donné les spécificités matérielles de la bière sauvage, le développement d’un savoir-faire brassicole entre science et artisanat au contact d’actants vivants et souvent imprévisibles, et la dimension identitaire de cet usage des levures sauvages qui amènent à repenser la définition de la notion de terroir pour le monde brassicole.
Three new species of Talaromyces sect. Talaromyces discovered in China
Authors: Ren Xin-Tong , Li Saifei , Ruan Yongming , Wang Long 
Published: October 2024

Background
Talaromyces species play an important role in the nutrient cycle in natural ecosystems, degradation of vegetal biomass in industries and the implications in medicine. However, the species diversity of this genus is still far from fully understood.

Methods
The polyphasic taxonomic approach integrating morphological comparisons and molecular phylogenetic analyses based on BenA, CaM, Rpb2 and ITS sequences was used to propose three new Talaromyces species.

Results
Three new species of sect. Talaromyces isolated from soil are proposed, namely, T. disparis (ex-type AS3.26221), T. funiformis (ex-type AS3.26220) and T. jianfengicus (ex-type AS3.26253). T. disparis is unique in low growth rate, velvety texture, limited to moderate sporulation, biverticillate, monoverticillate and irregular penicilli bearing a portion of abnormally large globose conidia, it has no close relatives in phylogeny. Being a member of T. pinophilus complex, T. funiformis produces mycelial funicles on Czapek yeast autolysate agar (CYA), 5% malt extract agar (MEA) and yeast extract (YES), sparse sporulation on Czapek agar (Cz), CYA, MEA and YES while abundant on oatmeal agar (OA), bearing appressed biverticillate penicilli and globose to pyriform conida with smooth to finely rough walls. T. jianfengicus belongs to T. verruculosus complex, is characterized by velvety colony texture with moderate to abundant elm-green conidia en masse, producing biverticillate penicilli, globose conidia with verrucose walls.

Conclusion
It is now a common practice in establishing new species of Aspergillus, Penicillium and Talaromyces based on morphological characters and phylogenetic analyses of BenA, CaM, Rpb2 and ITS sequences. The proposal of the three novelties of Talaromyces in this article is not only supported by their morphological distinctiveness, but also confirmed by the phylogenetic analyses of the concatenated BenA-CaM-Rpb2 and BenA-CaM-ITS, as well as the individual BenA, CaM, Rpb2 and ITS sequence matrices.
SIMULAÇÃO E MODELAGEM DE UM BIODIGESTOR PARA GERAÇÃO DE BIOGÁS A PARTIR DE RESÍDUOS DO PROCESSAMENTO DE CAFÉ
Authors: Pinheiro Drumond Guilherme , Assreuy Diniz Artur , Rezende Moreira Victor , Sampaio Jacob Raquel 
Published: October 2024

O café é uma das bebidas mais comercializadas no mundo, sendo um dos principais produtos referentes ao desenvolvimento agrícola e econômico brasileiro. O aumento da demanda do produto gera um aumento na sua produção, assim aumentando os resíduos do seu processamento. Dentre os processos de tratamento disponíveis, a biodigestão anaeróbia representa grande vantagem pelo reaproveitamento energético do subproduto do processo, o biogás. O trabalho baseou-se na modelagem e simulação de um processo de biodigestão anaeróbia da borra de café para a produção de biogás. A simulação foi executada no Excel, utilizando o método de Euler nos modelos de Monod, para equacionamento da cinética da variação da concentração de biomassa e substrato, e Lotka-Volterra, para avaliar a produção de biogás, além do efeito negativo exercido na biomassa por este. A produção total encontrada no biodigestor foi de 4149 m³ para o modelo sem retirada de biogás e 5283 m³ no modelo com retirada contínua de biogás, apresentando proximidade aos resultados da literatura. O biodigestor demonstrou limitações pelo tempo de detenção hidráulica, além de outros fatores. Foram calculadas as variáveis para a adequação do efluente tratado para o lançamento em corpos d’água de Classe 2 e 3, impostas pelo CONAMA. Os valores encontrados para as duas simulações foram de cerca de 9 dias para Classe 3 e 12 dias para Classe 2.
Förderung europäischer Werke durch Investitionspflichten
Authors: Broemel Roland 
Published: October 2024

Zusammenfassung
Der Beitrag erörtert den ökonomischen Hintergrund sowie die verfassungs- und unionsrechtlichen Rahmenbedingungen einer bundesgesetzlichen Verpflichtung von Anbietern audiovisueller Mediendienste zur Investition in die Herstellung oder den Erwerb von Rechten an europäischen Werken.
Die geplante Reform der Filmförderung: Kulturwissenschaftspolitische Notwendigkeit oder rechtliche Grenzüberschreitung? — Input aus Sicht des öffentlich-rechtlichen Rundfunks
Authors: Weber Peter , Würkert Tobias 
Published: October 2024

Zusammenfassung
Das ZDF beteiligt sich am deutschen Filmfördersystem als wichtigem Pfeiler der deutschen Produktionswirtschaft. Die geplante Reform des deutschen Filmfördersystems muss spezifischen Rahmenbedingungen des öffentlich-rechtlichen Rundfunks gerecht werden. Dies betrifft die Mittelbindung des Rundfunkbeitrags ebenso wie die Ausgestaltung einer Investitionsverpflichtung und die Berücksichtigung seiner privatrechtlich verfassten Töchterund Enkelunternehmen.
Digital Empire? Extraterritorial application of the Digital Services Act and specific challenges for non-EU companies – taking Chinese companies as example
Authors: Schledt Katharina , Wegmann Simon 
Published: October 2024

Abstract
The article gives an overview of the purposes and principal requirements of the Digital Services Act and how they function specifically towards non-EU companies, using Chinese companies as a prominent example. It discusses to which extent the Digital Services Act is part of the regulatory project by which the EU, whether purposefully or not, projects power beyond its borders, and argues that at least with regard to economically powerful countries such as China, this effect has likely been somewhat overstated. The article points out that nevertheless, non-EU and specifically Chinese companies face additional challenges when trying to comply with the Digital Services Act, and provides orientation in this regard.
Data Protection Aspects of the Use of Artificial Intelligence — Initial overview of the intersection between GDPR and AI Act
Authors: Schwartmann Rolf , Keber Tobias , Zenner Kai , Kurth Sonja 
Published: October 2024

Abstract
AI systems thrive on the processing of large amounts of data. As AI-supported technologies become more and more widespread, questions concerning data protection aspects arise increasingly. This primarily concerns the input of personal data into AI systems, which is conceivable in a variety of scenarios, for example in the workplace for job applications or evaluations, by authorities when processing applications, in the judiciary or at schools and universities when assessing examinations. This article aims to analyse how the use of AI systems is affected by data protection law. To this end, particularly relevant provisions of the GDPR are selected and analysed for their special features in connection with AI systems. In addition to the GDPR, the AI Act will also be analysed.
Einkünftekorrektur bei Produktionsverlagerung auf eine Schwestergesellschaft im Ausland – Anmerkung zu BFH v. 9.8.2023 – I R 54/19, FR 2024, 918
Authors: Quilitzsch Carsten , Rötting Stefanie 
Published: October 2024

Zusammenfassung
Die Bestimmung angemessener Verrechnungspreise ist ein häufiger Streitpunkt im Rahmen von Außenprüfungen. Fehlt es am Nachweis von deren Fremdüblichkeit, ist der Rückgriff der Betriebsprüfer auf die aus ihrer „allgemeinen Erfahrung“ zu beobachten. In diesem Zusammenhang werden zur Unterstreichung der - mehr oder weniger - im Schätzungswege ermittelten Verrechnungspreise gelegentlich auch Internetquellen mit eingeschränkter Aussagekraft im Hinblick auf Validität und Vergleichbarkeit des Zahlenmaterials mit den zugrundliegenden Transaktionen herangezogen. Dies nicht zuletzt deshalb, weil es an rechtssicheren Leitplanken zur Bestimmung fremdüblicher Verrechnungspreise letztlich doch noch immer mangelt. Zwar machen die TP-Guidelines der OECD sowie die Schreiben der Finanzverwaltung diesbezüglich umfangreiche Vorgaben, allerdings ist höchstrichterliche Rechtsprechung zu Verrechnungspreisen bislang spärlich gesät. Umso erfreulicher ist es, dass der BFH jüngst die Gelegenheit hatte, sich mit der höchst praxisrelevanten Problematik und damit einhergehenden Fragestellungen auseinanderzusetzen. Ebenfalls waren die Voraussetzungen einer Funktionsverlagerung Gegenstand des Urteils.
§ 4g EStG und die umwandlungssteuerliche Entstrickung – Normative Würdigung am Beispiel der Verschmelzung von Kapitalgesellschaften unter Einbezug des Entwurfs zum JStG 2024 – Teil I
Authors: Schaumberger Marcus , Stößel Johannes , Ditandy Maximilian 
Published: October 2024

Zusammenfassung
Im Regierungsentwurf eines JStG 2024 ist in Art. 3 Nr. 3 die Änderung des § 4g Abs. 1 S. 4 EStG vorgesehen, dass die Bildung eines Ausgleichpostens nach § 4g Abs. 1 S. 1 EStG bei der Entstrickungsbesteuerung in allen offenen Fällen einer Umwandlung entsprechend anzuwenden ist, in denen es zur Aufdeckung stiller Reserven infolge der Beschränkung oder des Ausschlusses des Besteuerungsrechts der Bundesrepublik Dentschland kommt. Im Rahmen dieser Untersuchung soll die Verschmelzung von Kapitalgesellschaften aufgrund der hohen Praxisrelevanz (z.B. aufgrund der vergleichsweise einfachen Durchführbarkeit in Ermangelung eines doppelten Teilbetriebserfordernisses) der Untersuchungsgegenstand sein. Ferner analysieren die Autoren, ob unter Einbezug der aktuellen Gesetzeslage eine mittels § 4g EStG nachgelagerte Besteuerung im Rahmen der umwandlungssteuerlichen Entstrickung möglich ist. Anschließend werden notwendige Reformvorschläge aufgezeigt.
Die Verfassungsmäßigkeit der Besteuerung der Energiepreispauschalen I und II und Überlegungen zu Gestaltungsmöglichkeiten zukünftiger (steuerlicher) Transferzahlungen – Teil 2
Authors: Hübner Hendrik , Letzner Steven 
Published: October 2024

Zusammenfassung
Im ersten Teil des Beitrags (FR 2024, 836) wurde die Verfassungsmäßigkeit der Besteuerung der Energiepreispauschalen I und II (EPP I und II) untersucht. Im Rahmen des zweiten Teils des Beitrags sollen nunmehr Überlegungen zu den dem Gesetzgeber zur Verfügung stehenden Gestaltungsmöglichkeiten, die auch in Zukunft für (steuerliche) Transferzahlungen eingesetzt werden könn(t)en, aufgezeigt werden. Diese Überlegungen sollen insbesondere deshalb angestellt werden, um Aussagen dazu treffen zu können, ob eine entsprechende (alternative) Umsetzung bereits im Rahmen der Umsetzung der EPP I und der EPP II hätte in Erwägung gezogen werden können bzw. sollen, da die bestehenden Gestaltungsmöglichkeiten den verfolgten Zielen zielführender bzw. einfacher Rechnung getragen hätten als die gewählten Ausgestaltungen.
Anmerkung zu EuGH, Urt. v. 11.1.2024 – C-755/22
Authors: Mittwoch Anne-Christin , Westphahl Mika 
Published: October 2024

Zusammenfassung
„Art. 8 und 23 der Richtlinie 2008/48/EG [...] vom 23. April 2008 über Verbraucherkreditverträge [...] sind dahin auszulegen, dass sie in einem Fall, in dem der Kreditgeber gegen seine Verpflichtung zur Bewertung der Kreditwürdigkeit des Verbrauchers verstoßen hat, der Verhängung einer Sanktion gegen den Kreditgeber nach nationalem Recht, bestehend in der Nichtigkeit des Verbraucherkreditvertrags und dem Verlust seines Anspruchs auf Zahlung der vereinbarten Zinsen, auch dann nicht entgegenstehen, wenn dieser Vertrag von den Parteien vollständig erfüllt wurde und der Verstoß für den Verbraucher keine nachteiligen Folgen hatte.“
Die Kostenaufschlagsmethode bei der Konzernfinanzierung und beim Cash-Pooling
Authors: Eymann Stefan , Grafmüller Andreas , Grams Alexander 
Published: October 2024

Zusammenfassung
Die Anwendung der Kostenaufschlagsmethode gem. § 1 Abs. 3 Satz1 AStG steht bei der Konzernfinanzierung (wieder) im Raum. Die Relevanz begründet sich auf dem aktuellen Schreiben des BMF vom 6.6.2023 - IV B 5 - S 1341/19/10017 :003, BStBl. I 2023, 1093 (Verwaltungsgrundsätze Verrechnungspreise - VWG VP 2023). Diesen VGV 2023 zufolge ist die Kostenaufschlagsmethode bei Konzerndarlehen (Rz. 3.125) anwendbar. Grundsätzlich ist bei der Konzernfinanzierung die am besten geeignete Verrechnungspreismethode anzuwenden. Wird die Kostenaufschlagsmethode bei Konzerndarlehen angewandt, ist das Entgelt auf der Grundlage der nachgewiesenen und direkt zurechenbaren Betriebskosten anzusetzen. Die Refinanzierungskosten sind grundsätzlich nicht in die Kostenbasis einzubeziehen. Die Refinanzierungskosten sind nach der Rechtsauffassung des BMF in den VWG VP 2023 in Form einer risikofreien Rendite daneben zu berücksichtigen. Beim Cash-Pooling regeln die VWG VP 2023 (Rz. 1.131) als Grundfall die Anwendbarkeit der Kostenaufschlagsmethode. Dabei gehen Finanzierungskosten nicht in die Bemessungsgrundlage ein. Es ist eine Unterscheidung und Einordnung der „klassischen“ Konzerndarlehen und des Cash- Pooling notwendig.
Cryo‐electron tomography—the cell biology that came in from the cold
Authors: Wagner Jonathan , Schaffer Miroslava , Fernández‐Busnadiego Rubén 
Published: July 2017

Cryo‐electron tomography (cryo‐ET) provides high‐resolution 3D views into cells pristinely preserved by vitrification. Recent technical advances such as direct electron detectors, the Volta phase plate and cryo‐focused ion beam milling have dramatically pushed image quality and expanded the range of cryo‐ET applications. Cryo‐ET not only allows mapping the positions and interactions of macromolecules within their intact cellular context, but can also reveal their in situ structure at increasing resolution. Here, we review how recent work using cutting‐edge cryo‐ET technologies is starting to provide fresh views into different aspects of cellular biology at an unprecedented level of detail. We anticipate that these developments will soon make cryo‐ET a fundamental technique in cell biology.
Atmospheric deposition and air‐sea gas exchange fluxes of DDT and HCH in the Yangtze River Estuary, East China Sea
Authors: Li Zhongxia , Lin Tian , Li Yuanyuan , Jiang Yuqing , Guo Zhigang 
Published: July 2017

AbstractThe Yangtze River Estuary (YRE) is strongly influenced by the Yangtze River and lies on the pathway of the East Asian Monsoon. This study examined atmospheric deposition and air‐sea gas exchange fluxes of dichlorodiphenyltrichloroethane (DDT) and hexachlorocyclohexane (HCH) to determine whether the YRE is a sink or source of selected pesticides at the air‐water interface under the influences of river input and atmospheric transport. The air‐sea gas exchange of DDT was characterized by net volatilization with a marked difference in its fluxes between summer (140 ng/m2/d) and the other three seasons (12 ng/m2/d), possibly due to the high surface seawater temperatures and larger riverine input in summer. However, there was no obvious seasonal variation in the atmospheric HCH deposition, and the air‐sea gas exchange reached equilibrium because of low HCH levels in the air and seawater after the long‐term banning of HCH and the degradation. The gas exchange flux of HCH was comparable to the dry and wet deposition fluxes at the air‐water interface. This suggests that the influences from the Yangtze River input and East Asian continental outflow on the fate of HCH in the YRE were limited. The gas exchange flux of DDT was about fivefold higher than the total dry and wet deposition fluxes. DDT residues in agricultural soil transported by enhanced riverine runoff were responsible for sustaining such a high net volatilization in summer. Moreover, our results indicated that there were fresh sources of DDT from the local environment to sustain net volatilization throughout the year.
Empirical determination of extreme ultraviolet imager background
Authors: Goldstein J. , Gell D. , Sandel B. R. 
Published: July 2017

AbstractWe present an empirical determination of background levels of 30.4 nm extreme ultraviolet (EUV) radiation. A survey of 6 months of data from the IMAGE EUV imager indicates a relatively low quiescent background level. The most probable quiescent background count rate is 2.7 per pixel, per 600 s EUV image, equivalent to a brightness of approximately 27 mR. This quiescent background rate is ≈10 times larger than the detector dark rate, indicating that quiescent background levels are dominated by external light sources or penetrating particles. We hypothesize two light sources of quiescent background in the interplanetary or interstellar medium. The first is 30.4 nm light from nonplasmaspheric He+. The second is 58.4 nm light (from neutral He) that gets past the filter/mirror. The IMAGE EUV data also exhibit episodic, factor of 3‐to‐30 increases above the quiescent background rate, throughout the 6 month data set considered herein. Comparison of these elevated background levels with solar EUV and solar wind parameters indicates several contributing causes during active periods, including solar wind energetic (50 keV to 5 MeV) particles, solar wind density/pressure, and solar 30.4 nm flux.
Permeability and seismic velocity and their anisotropy across the Alpine Fault, New Zealand: An insight from laboratory measurements on core from the Deep Fault Drilling Project phase 1 (DFDP‐1)
Authors: Allen M. J. , Tatham D. , Faulkner D. R. , Mariani E. , Boulton C. 
Published: July 2017

AbstractThe Alpine Fault, a transpressional plate boundary between the Australian and Pacific plates, is known to rupture quasiperiodically with large magnitude earthquakes (Mw ~8). The hydraulic and elastic properties of fault zones are thought to vary over the seismic cycle, influencing the nature and style of earthquake rupture and associated processes. We present a suite of laboratory permeability and P (Vp) and S (Vs) wave velocity measurements performed on fault lithologies recovered during the first phase of the Deep Fault Drilling Project (DFDP‐1), which sampled principal slip zone (PSZ) gouges, cataclasites, and fractured ultramylonites, with all recovered lithologies overprinted by abundant secondary mineralization, recording enhanced fluid‐rock interaction. Core material was tested in three orthogonal directions, orientated relative to the down‐core axis and, when present, foliation. Measurements were conducted with pore pressure (H2O) held at 5 MPa over an effective pressure (Peff) range of 5–105 MPa. Permeabilities and seismic velocities decrease with proximity to the PSZ with permeabilities ranging from 10−17 to 10−21 m2 and Vp and Vs ranging from 4400 to 5900 m/s in the ultramylonites/cataclasites and 3900 to 4200 m/s at the PSZ. In comparison with intact country rock protoliths, the highly variable cataclastic structures and secondary phyllosilicates and carbonates have resulted in an overall reduction in permeability and seismic wave velocity, as well as a reduction in anisotropy within the fault core. These results concur with other similar studies on other mature, tectonic faults in their interseismic period.
Tonry,Michael
Authors: Roberts Julian V. 
Published: July 2017

AbstractThis entry describes the career and scholarly contributions of Michael Tonry, Professor of Law and Public Policy, Faculty of Law, University of Minnesota. Tonry has been a leading scholar and editor in the field of sentencing, penal policy, and corrections since the mid‐1970s. His contributions and publications have had great influence over the evolution of penal policy and sentencing guidelines during this period. Much of his earlier work has focused on sentencing policy in the United States, but since the early years of the twenty‐first century his career has become increasingly oriented toward Europe. He helped create the European Society of Criminology and served as its president for the period 2013–15. He has also served as president of the American Society of Criminology.
Turner,Susan
Authors: Fain Terry 
Published: July 2017

AbstractSusan Turner is an American criminologist who studies community and institutional corrections, risk and needs evaluation instruments, and other topics in criminal justice for both juveniles and adults. As Director of the Center for Evidence‐Based Corrections at the University of California, Irvine, and an adjunct staff member of the RAND Corporation, she has published widely in several topics in the field of criminal justice, and is considered one of the top researchers in the field. Her research is consistently oriented toward providing research results that can help decision‐makers and practitioners improve their methods and results.
Three Strikes Laws
Authors: Sloan John J. 
Published: July 2017

Abstract

“Three strikes laws,” which are based on habitual offender laws passed in the 1920s and 1930s, were adopted by many states and the federal government in the 1990s and mandate significant enhancements to the sentences of offenders with prior convictions who are then convicted of a new crime. Despite promises by proponents that the laws would reduce levels of serious crime, little empirical evidence exists that three strikes laws have had any measurable impact. In fact, some evidence indicates the laws actually worked in the
opposite
direction and increased some crimes, including murder.
P
akistan, Corrections in
Authors: Zhang Yan 
Published: July 2017

Abstract
The criminal justice system in Pakistan is mainly an institutional combination of precolonial and colonial elements. Prisons in each province are categorized into four types, namely central prisons, special prisons, district prisons, and sub‐jails. At present there are 99 prisons in total in Pakistan. In 2012 the total number of prisoners was 74,944 and the incarceration rate was 39 per 10,000. The situation in Pakistan's prisons is very unhealthy; one of the biggest problems is overcrowding. Probation and parole in Pakistan are governed by the Provincial Directorates of Reclamation and Probation, but these two alternative approaches have been neglected in the criminal justice system of Pakistan. Relevant officers are insufficient not only in quantity but also in quality. Professional orientation, conceptual clarity, motivational work environment, innovative correctional skills, and training are all important concerns and need further investment.