bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate taxation in Denmark and the international challenge
Authors: Holst Anna , Larsen Anders Fuglsig 
Published: May 2015

Abstract
We study the development in the Danish corporate income tax base and the corporate income tax revenue in the period from 1990 until present. Measured in per cent of GDP the CIT base has out-paced the revenue due to parallel CIT rate cuts and base broadening reforms. We seek to explain the development in the CIT base and discuss whether this is threatened by base erosion and profit shifting.
Describing the development in the CIT tax base is a comprehensive and complex task and to pin-point one single cause is not possible. But it is possible to point to elements which have contributed to the development. We conclude that there exists a challenge in terms of international tax competition but find no evidence of the Danish CIT base suffering from this. The challenge for policy makers is designing a tax system which on one side secures sufficient revenue and on the other hand is internationally competitive.
Corporate Taxation and the International Challenge
Authors: Schmidt Peter Koerver 
Published: May 2015

Abstract
It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened in order to prevent base erosion and profit shifting. Thus, to some extent Denmark has already tried to address a number of the key pressure areas mentioned in the recently published OECD BEPS report, such as international mismatches in entity and instrument characterization, the tax treatment of related party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective.
Corporate taxation in Iceland and the international challenge
Authors: Agnarsdóttir Fjóla , Jensdóttir Rakel 
Published: May 2015

Abstract
This article aims to describe the development in the field of corporate tax law in Iceland, from both legal and economic point of view, with a focus on measures taken to protect the tax base and in order to try to make Iceland an attractive place for investment and establishment companies. First, there will be a brief general description of the development of the corporate tax rate in Iceland since 2004 and an overview of new taxes that have been introduced for companies over the past ten years. Second, there will be an analysis of how the Icelandic legal framework provides for incentives for investment and establishment of companies in Iceland. Third, this discussion is to be followed by a section on the steps Iceland has taken in order to combat tax avoidance. Fourth, there is a general description of the economic development for the corporate taxation in Iceland since 1990 and fifth, there is brief discussion of the development of revenues from the corporate tax. Sixth, a short overview of the real investment in the Icelandic economy is given, and finally, the main conclusions of this article will be summed up with a short discussion on the main challenges Iceland is currently facing in the field of corporate taxation in today’s globalised economy.
Recent developments in Corporate Taxation in Sweden
Authors: Thomann Christian 
Published: May 2015

Abstract
This article investigates if increasing neutrality between debt and equity capital might improve the efficiency in a corporate tax system. Firm-level and sector- level taxation data from Sweden is used to study if a tax system that is characterized by very few limitations with respect to the deductibility of interest costs leads to systematic differences in the taxes paid by different sectors. This paper finds that there are differences between different sectors’ tax payments and these differences can be explained by the sectors’ use of debt capital.
The Marian Exile and Religious Self-Identity: Rethinking the Origins of Elizabethan Puritanism
Authors: Ranson Angela 
Published: May 2015

Abstract
This paper challenges historians’ portrayal of Elizabethan puritanism as rooted in the Marian exile of 1553-1558, through a fresh examination of three exiles who have been described as early puritans: James Pilkington, John Jewel, and Laurence Humphrey. By studying the value they placed on church unity, this paper brings out the fundamental differences between the early reformers and the later puritans. It also demonstrates that the religious selfidentity of these men pre-dated the accession of Mary. Thus, their exile was a means of strengthening their faith, not finding it, and their return meant that there was more continuity between the Edwardian and Elizabethan churches than is often allowed in current scholarship.
Evidence of Things Seen: Univocation, Visibility and Reassurance in Post-Reformation Polemic
Authors: Rodda Joshua 
Published: May 2015

Abstract
This article reaches out to the audience for controversial religious writing after the English Reformation, by examining the shared language of attainable truth, of clarity and certainty, to be found in Protestant and Catholic examples of the same. It argues that we must consider those aspects of religious controversy that lie simultaneously above and beneath its doctrinal content: the logical forms in which it was framed, and the assumptions writers made about their audiences’ needs and responses. Building on the work of Susan Schreiner and others on the notion of certainty through the early Reformation, the article asks how English polemicists exalted and opened up that notion for their readers’ benefit, through proclamations of visibility, accessibility and honest dealing. Two case studies are chosen, in order to make a comparison across confessional lines: first, Protestant (and Catholic) reactions against the Jesuit doctrine of equivocation in the late sixteenth and early seventeenth centuries, which emphasized honesty and encouraged fear of hidden meaning; and second, Catholic opposition to the notion of an invisible-or relatively invisible-church. It is argued that the language deployed in opposition to these ideas displays a shared emphasis on the clear, certain, and reliable, and that which might be attained by human means. Projecting the emphases and assertions of these writers onto their audience, and locating it within a contemporary climate, the article thus questions the emphasis historians of religion place on the intangible-on faith-in considering the production and the reception of Reformation controversy.
On the inherent semantic meaning of double object Latinate verbs in English in modern and historical perspective *
Authors: Sówka-Pietraszewska Katarzyna 
Published: May 2015

Abstract
This paper shows the realization of arguments of Latinate double object verbs and an analysis of their inherent semantic meaning in the Late Middle English and early Modern English periods, hence in the time-span when they were borrowed into English. The main aim of this paper is to show that although Latinate verbs occur in a construction with what seems to be an allative preposition, not all of them lexicalize movement in the inherent meanings. In contrast, some Latinate verbs lexicalize only a caused possession. What is more, this paper shows that the caused possession Latinate verbs select a different variant of prepositional object construction than the one selected by Latinate verbs lexicalizing movement.
Syntactic base positions for adjuncts? Psycholinguistic studies on frame and sentence adverbials
Authors: Störzer Melanie , Stolterfoht Britta 
Published: May 2015

Abstract
Syntactic approaches to the positioning of adjuncts (e.g., Frey and Pittner (1998), Maienborn (2001), Frey (2003), Pittner (2004), Steube (2006)) postulate base positions for frame as well as for sentence adverbials above the entire proposition. The question arises how these two adverbial types are positioned in relation to each other. Syntactic accounts respond differently to this question. Furthermore, the role of semantic and pragmatic factors for the positioning of adverbials is disputable. The current paper presents the results of two psycholinguistic experiments that provide evidence for a base position account of frame and sentence adverbials. Furthermore, a non-syntactic factor - namely the referentiality of frame adverbials - is shown to influence position preferences.
Benjamin in China, or the Silk Market Project: On the changing nature of the commodity
Authors: Archer Matthew 
Published: May 2015

AbstractThe nature of the commodity is changing in the face of the digitalization and financialization of capital and wealth. Using a counterfeit Louis Vuitton bag from Beijing’s Silk Road Market as a metaphor for the commodity in general, this paper applies theoretical insights from Walter Benjamin, Guy Debord, Jean Baudrillard, and others, to explore the role of perception and representation in new modes of value ascription. I also examine commodification in contemporary capitalism as an object-sign process, concluding with a brief discussion of the ways the “counterfeit” metaphor connects to other economic processes and theories.
Schémas des interactions sémiotiques dans la construction du sens délirant
Authors: Lepesqueur Marcus 
Published: May 2015

RésuméCet article vise à présenter la Sémiotique Cognitive comme un modèle de recherche capable de décrire une partie des processus cognitifs sous-jacents au sens délirant. Plus précisément, il est proposé ici que la reformulation théorique du modèle d’intégration conceptuelle proposée par Brandt et Brandt (2005) peut soutenir la description d’une partie du processus de signification délirante dans la schizophrénie. On a analysé des entrevues et des conversations spontanées d’une patiente souffrant de schizophrénie. Il s’agit d’un cas typique présentant des symptômes très semblables aux définitions traditionnelles et aux types communément trouvés dans la pratique clinique. L’étude de cas présentée ici suggère qu’une forme schématique d’interaction sémiotique compose le noyau des événements délirants de cette patiente. Ce noyau conceptuel est décrit comme une sorte d’interaction iconique entre un antagoniste et le sujet, tel que décrit par Brandt (2007). Ce schéma d’interaction est une forme élémentaire d’interprétation et d’organisation de l’expérience de la patiente. Une partie de la signification délirante peut être comprise à travers les processus d’intégration conceptuelle organisée par ces formes sémiotiques. En somme, ces formes sont comme des schémas de pertinence qui organisent l’interprétation délirante.
Semiotic analysis of the observer in relativity, quantum mechanics, and a possible theory of everything
Authors: Poythress Vern S. 
Published: May 2015

AbstractSemiotic analysis of the role of the observer in the theory of relativity and in quantum mechanics shows the semiotic function of basic symmetries, such as symmetries under translation and rotation. How can semiotics be relevant to theories in physics? It is always human beings who form the theories. In the process of theory formation and communication, they rely on semiotic systems. Included among these systems is the semiotics involved in our pre-theoretical human understanding of space, time, and motion. Semiotic systems thereby have an influence on theories in physics. As a result, key concepts in fundamental physical theory have affinities with semiotics. In terms of Kenneth Pike’s tagmemic theory, applied as a theory of theories, all symmetries take the form of distributional constraints. The additional symmetry under Lorentz transformations introduced by the special theory of relativity fits into the same pattern. In addition, constraints introduced by the addition of general relativity suggest the form and limitations that might be taken by a “theory of everything” encompassing general relativity and quantum field theory.
Is a rose is a rose is a rose? Appropriating polysemy in film: The case of rose imagery in American Beauty
Authors: Zauderer Elizabeth 
Published: May 2015

AbstractThe issue of cultural appropriation is at the crux of adaptation studies with emphasis on what constitute cultural junctures in cinematic renditions of textual sources, rather than how formal processes facilitate contextual and intertextual overlap. This paper explores processes for the appropriation of textual polysemy in visual terms in film. Drawing on classical semiotics and film semiotics, I propose a theoretical model for reconstructing the effect of contextual complexity and overlap manifest in textual polysemy in terms of visual signification in film. The proposed model is applied in an analysis the recurrent rose imagery in American Beauty (Sam Mendes 1999).
Signs of probability: A semiotic perspective on the Heisenberg principle
Authors: Baker Baranna 
Published: May 2015

AbstractQuantum physics describes a strange, but exquisitely beautiful world in which science and the philosophical discipline of semiotics come into a perfect union with one another. Quantum physics describes the underlying basis of the realities of our world’s physical foundations. Semiotics explains the way in which we interact with this world. It is only through a synthesis of these two ways of knowledge that we can possibly hope to know this marvelous, awe-inspiring, yet puzzling world we live in and how our interaction with it plays a part in its existence as we experience it. Heisenberg’s concept of probability is essential to an understanding of this process. Through the process of semiosis, we create an entire world out of probabilities. What quantum physics indicates about how we influence this world in a semiotic fashion is of prime importance in understanding who we are as semiotic animals, the only animals who consciously use signs.
The semiotic dimensions of vertical social (self)classification
Authors: Kapitány Ágnes , Kapitány Gábor 
Published: May 2015

AbstractThrough the empirical analysis of a concrete phenomenon (the traveler’s encounter with another culture), the authors attempt to describe what criteria people apply in everyday life to determine the place of a particular culture (their own culture and the foreign culture) within a (subjective) hierarchy. They distinguish nine dimensions of classification: according to their hypothesis travelers used a combination of these criteria to create their subjective notion of the hierarchy of different cultures. The authors find that we also use these same criteria for the formation of a vertical hierarchy in other areas of (socio)semiosis (for example, in forming the hierarchy of foods, or of social groups that distinguish themselves from each other on the basis of differences in linguistic usage). The authors assume that the analytical dimensions proposed can be applied uniformly in all cases when sociosemiotics wishes to describe the sign system of social hierarchies, vertical classifications, and self-classifications.
How do we understand the meaning of connotations? A cognitive computational model
Authors: Neuman Yair , Cohen Yochai , Assaf Dan 
Published: May 2015

AbstractDenotation is the literal sense of a word, while connotation is its extended sense. The current paper presents a cognitive computational model of the adjective’s connotation (e.g., sweet baby). We tested the model by developing a novel algorithm – ConnoSense – that identifies the sense of an attribute’s connotation. More specifically, ConnoSense identifies the sense of an attribute such as in the case of a “sweet smile” where the attribute/adjective “sweet” is used in the sense of “friendly.” Tested on a multiple-choice test of identifying the sense of a connotation (e.g., “dark thoughts”) the algorithm gained 90% accuracy and outperforms two other models that are based on vectorial semantics. These results support the validity of our model. The paper points at the importance of fusing ideas from the semiotics interpretative tradition with experimental psychological knowledge and novel methodologies of computational semantics.
Physical Activity in Youth Dance Classes
Authors: Cain Kelli L. , Gavand Kavita A. , Conway Terry L. , Peck Emma , Bracy Nicole L. , Bonilla Edith , Rincon Patricia , Sallis James F. 
Published: May 2015

BACKGROUND AND OBJECTIVES:
The majority of youth are not meeting the US Department of Health and Human Services physical activity guidelines. Dance is a popular activity, particularly for girls, and has the potential to increase physical activity for many youth. This study investigated physical activity of children and adolescents in 7 dance types: ballet, hip-hop, jazz, Latin-flamenco, Latin-salsa/ballet folklorico, partnered, and tap.

METHODS:
Data were collected in 17 private studios and 4 community centers in San Diego, California. A total of 264 girls from 66 classes participated (n =154 children; n = 110 adolescents). Physical activity was measured with accelerometers, and activity levels during class were calculated.

RESULTS:
Participants recorded an average of 17.2 ± 8.9 minutes of moderate-to-vigorous physical activity (36% of class), but this varied by age and dance type. For children, dance type differences were observed with percent of class in moderate-to-vigorous physical activity ranging from 13.6% (Latin-flamenco) to 57% (hip-hop). For adolescents, there were no differences across dance types. Children were more active than adolescents in all types except ballet. Children and adolescents were more active in private compared with community center classes.

CONCLUSIONS:
Overall, physical activity in youth dance classes was low; 8% of children and 6% of adolescents met the Centers for Disease Control and Prevention 30-minute guideline for after-school physical activity during dance. To increase physical activity in dance classes, teaching methods could be employed to increase activity in all types, or emphasis could be placed on greater participation in more active dance types.
Sedentary Time in Late Childhood and Cardiometabolic Risk in Adolescence
Authors: Stamatakis Emmanuel , Coombs Ngaire , Tiling Kate , Mattocks Calum , Cooper Ashley , Hardy Louise L. , Lawlor Debbie A. 
Published: May 2015

BACKGROUND AND OBJECTIVE:
There is a paucity of prospective evidence examining the links between sedentary time (ST) and cardiometabolic outcomes in youth. We examined the associations between objectively assessed ST and moderate to vigorous physical activity (MVPA) in childhood with cardiometabolic risk in adolescence.

METHODS:
The study included 4639 children (47% male) aged 11 to 12 years at baseline whose mothers were enrolled in ALSPAC (Avon Longitudinal Study of Parents and Children) during their pregnancy in the early 1990s. A total of 2963 children had valid blood samples at age 15 to 16 years. Associations with baseline ST and MVPA were examined for BMI, waist circumference, body fat mass, lean body mass, systolic and diastolic blood pressure, fasting triglycerides, total cholesterol, low-density lipoprotein and high-density lipoprotein (HDL) cholesterol, glucose, insulin, C-reactive protein, and a clustered standardized cardiometabolic risk score (CMscore).

RESULTS:
Baseline ST was not associated deleteriously with any cardiometabolic markers. MVPA was beneficially associated with the 3 adiposity indicators, lean body mass, systolic blood pressure, triglycerides, C-reactive protein, insulin, HDL cholesterol, and CMscore; once the models were adjusted for baseline levels of these markers, these associations remained for body fat mass (mean difference per 10 minutes of MVPA: –0.320 [95% confidence interval (CI): –0.438 to –0.203]; P &lt; .001), HDL cholesterol (0.006 logged mmol/L [95% CI: 0.001 to 0.011]; P = .028), insulin (–0.024 logged IU/L [95% CI: –0.036 to –0.013]; P &lt; .001), and CMscore (–0.014 [95% CI: –0.025 to –0.004]; P = .009).

CONCLUSIONS:
We found no evidence linking ST in late childhood with adverse cardiometabolic outcomes in adolescence. Baseline MVPA was beneficially linked to broad cardiometabolic health in adolescence.
Cytogenetic effects of combination of tridecactide and met-enkephalin on lymphocytes of patients with multiple sclerosis
Authors: Rakanovic-Todic Maida , Ibrulj Slavka , Burnazovic-Ristic Lejla , Catovic Amra , Aganovic-Musinovic Izeta , Kusturica Jasna 
Published: May 2015

Introduction: The met-enkephalin (1-5 Adrenorphin) and tridecactide (alpha-corticotropin 1-13) combination is used in the multiple sclerosis (MS) immuno-modulatory treatment. A testing of cytogenetic effects of met-enkephalin resulted in reductions of lymphocytic aberrations in the in the lymphocytes of the peripheral blood (PBL) of patients with immune-mediated diseases. The aim of this research is to evaluate the in vitro effects of the combination of the met-enkephalin and tridecactide on the number and the type of chromosome aberrations in PBL of the MS patients.
Methods: We used blood samples from seven female patients with the diagnosis multiple sclerosis based on a McDonald Diagnostic Criteria. The tested combination, met-enkephalin and alpha-ACTH 1-13 was added at three different concentrations and constant volume.
Results: Results showed that the combination of tested substances did not reduce the number of structural aberrations, although the treatment did not result in severe aberrations such as ring, fragmented, and dicentric chromosomes. Furthermore, it elicited an increase in the number of numerical aberrations and aneuploidy after the treatment with the test combo.
Conclusion: As the changes in ploidy significantly change the DNA as well as the biochemical cell phenotype, we concluded that more research in this field should be conducted, including both toxicological as well as the pharmacodynamic considerations.
Mechanical and physical properties of hybrid reinforced (Al/B4C/Ni(K)Gr) composite materials produced by hot pressing
Authors: Nas Engin , Gökkaya Hasan 
Published: May 2015

Abstract
In this study, the mechanical and physical properties of hybrid reinforced (Al/B4C/Ni(K)Gr) metal matrix composite (MMC) materials were investigated. The MMC materials were produced using the powder metallurgy (PM) production method of hot pressing (HP). The aluminum alloy Alumix 13 was used as matrix material and boron carbide (B4C) and nickel-coated graphite (Ni(K)Gr) as reinforcement elements. The microstructural characteristics, hardness, 3-point bending strength and density values of the produced hybrid reinforced MMC materials were determined. The reinforcement element B4C was kept at constant concentration of 8 wt.-%. Four different MMC materials were produced with the addition of 0, 3, 5 and 7 wt.-% Ni(K)Gr in the B4C. From the SEM images of the MMC materials produced by the HP technique, it was observed that the reinforcement element exhibited a uniform distribution. Moreover, the particles showed an approach to each other depending on the particle size and the amount (wt.-%) of the reinforcement element. With increasing graphite content in the structure density, hardness and 3-point bending test values decreased.