bluuebunny/crossref_metadata_2025_split huggingface dataset:
Le pouvoir et les écueils de la communication dans l’expérience de la souffrance des hommes âgés atteints d’un cancer incurable
Authors: Bourgeois-Guérin Valérie , Cormier Émilie , Lavoie David , Côté Andréanne , Wallach Isabelle , Morin Jonathan , Poulin Gabrielle , Van Pevenage Isabelle , Sussman Tamara , Durivage Patrick 
Published: August 2024

Parmi les personnes âgées atteintes d’un cancer incurable, les hommes auraient moins tendance à aller chercher du soutien pour leurs souffrances. Or, être atteint d’une maladie à issue fatale provoque souvent maintes souffrances psychologiques. Que connait-on des souffrances vécues par les hommes âgés atteints d’un cancer incurable (HACI)? Dans cet article, nous présentons les résultats d’une étude qualitative réalisée auprès de 17 HACI, portant sur leurs souffrances et la communication. Les résultats dévoilent que la souffrance peut se lier à ce que ces hommes se font dire, ce qu’ils souhaitent dire et ce qu’ils peuvent dire. Les limites de la parole et comment la transmission peut être envisagée comme autre manière de communiquer seront aussi abordés.
« Une plaie douloureuse » : l’expérience d’enfants adultes ayant perdu par suicide une mère ou un père âgé entre 50 et 64 ans
Authors: Michaud Dumont Gabrielle , Lapierre Sylvie , Viau-Quesnel Charles 
Published: August 2024

Au Québec, les personnes âgées entre 50 et 64 ans sont le groupe le plus à risque de suicide. Toutefois, peu d’études se sont intéressées spécifiquement aux impacts du suicide d’un parent de ce groupe d’âge sur leurs enfants. Pourtant, les personnes endeuillées par un suicide familial présentent des risques importants de poser le même geste. L’objectif de la présente étude qualitative est d’identifier ce qui caractérise l’expérience des endeuillés par suicide d’un parent âgé entre 50 et 64 ans. Les participants (n = 14) étaient âgés en moyenne de 23 ans (entre 10 et 34 ans) au moment de la perte. L’analyse thématique des entretiens semi-structurés a révélé 5 thèmes principaux : (1) le choc et la désorganisation; (2) l’adaptation et les changements; (3) la transmission intergénérationnelle du suicide; (4) les défis sociaux; et (5) la perception du vieillissement et l’aide médicale à mourir comme solution. Les résultats soulignent que les participants sont aux prises avec les mêmes enjeux que tous les endeuillés par suicide, mais qu’ils sont préoccupés par la transmission intergénérationnelle du suicide. De plus, il semble que la perception négative du vieillissement soit un thème unique au deuil par suicide d’un parent de ce groupe d’âge. En effet, plusieurs endeuillés envisageraient l’aide médicale à mourir comme solution potentielle aux problèmes de l’avancement en âge.
Detection of Aerobic Bacterial Species Causing Pneumonia in Sheep and Goats and their Susceptibility to Antibiotics in Sudan
Authors: A. M Abeer , E. A Muna , I. A Afaf 
Published: August 2024

Aims: This study was conducted in Khartoum and Gezira States slaughterhouses to investigate the bacterial spp. associated with pneumonia in condemned sheep and goat lungs.
Study Design: A total of 2085 animals were examined grossly for respiratory lesions (sheep= 1601 and goats= 484).
Place and Duration of Study: Khartoum and Gezira States slaughterhouses during different seasons, from 2018-2020 and conducted in Central Veterinary Research Laboratory, Sudan.
Methodology: Bacterial spp. were isolated and identified using analytical profile index strips then more characterization done using Polymerase chain reaction for representative 20 selected isolates and finally antimicrobial susceptibility test was performed.
Results: Out of 320 pneumonic lung samples, 116 samples showed pure colonies and 41 were mixed culture while 163 revealed no bacterial growth. The main bacteria isolated were Staphylococcus aureus, Escherichia coli, Pasteurella multocida, Mannheimia haemolytica, Streptococcus spp. Corynebacterium spp. Pseudomonas spp. Staph spp. and Bacillus spp. Twenty representative bacterial isolates examined by PCR technique 10 were Staph aureus and 10 were E. coli to confirm identification. Seven of each were found positive. The Gram-positive bacteria resulted in 41 resistant isolates, 21 intermediate and 141 sensitive to different antibiotics. Ten bacterial species were reported resistant for more than two Antibiotics from different classes mainly tetracycline, methicillin, penicillin and erythromycin. The Gram-negative bacteria resulted in 59 were resistant, 13 intermediate and 108 sensitive to antibiotics. Seventeen of them were multidrug resistance to tetracycline, gentamicin, Imipenem and ceftriaxone.
Conclusion: It was concluded that bacteria could be the main cause responsible for pneumonia in sheep and goats, some of these bacterial isolates were resistance to several Antibiotic which have an impact on public health.
„Bondstripping“ durch Luxemburger SICAV mit KGaA als Gesellschafterin – Urteilsanmerkung zu BFH v. 7.2.2024 – I R 8/19, FR 2024, 721
Authors: Bärsch Sven-Eric , Hillers Jan-Hendrik 
Published: August 2024

Zusammenfassung
Die Verf. anlysieren die BFH-Entscheidung v. 7.2.2024 - I R 8/ 19 ausführlich und stellen sie in den Zusammenhang mit den steuerlich aufgeworfenen Fragen, die der BFH nur zum Teil beantworten musste. Auf die Zurückverweisung an das FG Düsseldorf durch den BFH wird das Gericht außerdem zur Anwendung des § 15b EStG und des § 42 AO Stellung beziehen müssen.
Gewerbesteuerpflicht nach § 18 Abs. 3 S. 3 UmwStG in der Fassung des JStG 2024-E – Rückkehr oder Durchbrechung der Systematik?
Authors: Junkers Lars 
Published: August 2024

Zusammenfassung
Der Regierungsentwurf zum Jahressteuergesetz 2024 sieht einen neuen § 18 Abs. 3 S. 3 UmwStG vor. Mit diesem wird eine Besteuerung von Veräußerungsgewinnen bei doppelstöckigen Personengesellschaftsstrukturen mit Gewerbesteuer angeordnet, wenn diese innerhalb einer schädlichen Frist nach einem Umwandlungsvorgang erfolgen. Insbesondere vor dem Hintergrund der vor dem BFH anhängigen Verfahren (BFH Az. I R 34/22, neues Az. X R 31/22, und IV R 9/23) stellt sich damit die Frage, ob diese Regelung eine gesetzlich angeordnete - jedoch nur teilweise - Rückkehr zur Systematik der Gewerbesteuer darstellt oder ob es sich um eine Durchbrechung derselben handelt. Dieser Beitrag stellt das steuerliche Grundproblem dar und analysiert anschließend die Vorschrift.
Advance Pricing Agreements: Vorabverständigungsverfahren i.S.d. § 89a AO – Konkretisierung durch den Anwendungserlass
Authors: Rasch Stephan 
Published: August 2024

Zusammenfassung
Bereits im Jahr 2021 hat der Gesetzgeber im Abzugsteuerentlastungsmodernisierungsgesetz (AbzStEntModG) eine gesetzliche Regelung für die sog. Vorabverständigungsverfahren („Advance Pricing Agreements“ - APA) in § 89a AO eingeführt. Mit dieser Regelung wird erstmals eine eigenständige, nationale Rechtsgrundlage für die Streitbeilegung bei drohender Doppelbesteuerung geschaffen. Bis zu diesem Zeitpunkt im Jahr 2021 gab es lediglich ein Merkblatt aus dem Jahr 2006, auf dessen Basis (unter Berufung auf Art. 25 OECD-MA nachgebildete Artikel im jeweiligen DBA) Vorabverständigungsverfahren mit anderen Staaten geführt wurden, um Meinungsverschiedenheiten zwischen Steuerverwaltungen verschiedener Staaten und den Unternehmen insbesondere über Verrechnungspreismethoden und eine dadurch drohende wirtschaftliche Doppelbelastung bzw. Doppelbesteuerung soweit möglich im Voraus einvernehmlich zu vermeiden. Nunmehr wird mit der aktuellen Änderung des Anwendungserlasses zur Abgabenordnung zu § 89a AO die Grundlage der Verhandlung von APAs neu geregelt. Das bisherige Merkblatt wird daher grds. aufgehoben. Der vorliegende Beitrag gibt ein Überblick über die Ausführungen im Anwendungserlass, analysiert diesen und zeigt die praktische Anwendung.
Konsultationsvereinbarungen: Zur Rechtsqualität und Bindungswirkung von Konsultationsvereinbarungen
Authors: Schulze Marcel , Schulze Viktoryia 
Published: August 2024

Zusammenfassung
Die zur Sicherstellung der einheitlichen Beurteilung von grenzüberschreitenden Sachverhalten zwischen Finanzbehörden zweier Länder abgeschlossenen Konsultationsvereinbarungen werden auf der internationalen Ebene als völkerrechtliche Verträge qualifiziert. Diese sind sowohl für die unterzeichnenden Behörden als auch für die von ihnen vertretenen Länder verbindlich. Die Rechtsqualität und die Bindungswirkung von Konsultationsvereinbarungen auf der nationalen Ebene sind von deren Umsetzung in das innerstaatliche Recht abhängig. De lege lata werden diese in Form von Verwaltungsvorschriften oder Rechtsverordnungen transformiert. Beide vorgenannten Alternativen können jedoch bereits durch Fachgerichte für unanwendbar erklärt werden, insbesondere wenn diese aus Sicht der Rechtsprechung mit dem höherrangigen Recht, darunter auch dem DBA, in Widerspruch stehen.
Seismic evidence for an 850 km thick low‐velocity structure in the Earth's lowermost mantle beneath Kamchatka
Authors: He Yumei , Wen Lianxing , Zheng Tianyu 
Published: October 2014

AbstractWe detect an 850 km thick low‐velocity structure in the Earth's lowermost mantle beneath Kamchatka surrounded by and overlying a 210 km thick high‐velocity D′′ structure. The velocity structure is constrained by modeling the observed anomalously broadened waveforms for seismic shear waves sampling the lowermost mantle recorded at large distances from 90° to 100°. Waveform modeling analyses reveal that the low‐velocity anomaly has a stem with a diameter of about 550 km in the lowermost 210 km of the mantle and a cap with a diameter of about 1600 km. The low‐velocity structure of the cap decreases from 0% at the top to −1.5% at about 400 km above the core‐mantle boundary (CMB) and to −1.2% at 210 km above the CMB. We suggest that the geometrical and velocity features of the low‐velocity anomaly indicate that it may represent a localized mantle plume undetected before in the lower mantle.
Can MODIS EVI monitor ecosystem productivity in the Amazon rainforest?
Authors: Maeda Eduardo Eiji , Heiskanen Janne , Aragão Luiz E. O. C. , Rinne Janne 
Published: October 2014

AbstractThe enhanced vegetation index (EVI) obtained from satellite imagery has often been used as a proxy of vegetation functioning and productivity in the Amazon rainforest. However, recent studies indicate that EVI patterns are strongly affected by satellite data artifacts. Hence, it is unclear if EVI is sensitive to subtle seasonal variations in evergreen Amazon forest productivity. This study analyzes 12 years of Moderate Resolution Imaging Spectroradiometer (MODIS) EVI in order to evaluate its response to factors driving productivity in the Amazon. We show that, after removing cloud and aerosol contamination, and correcting bidirectional reflectance distribution function effects, radiation and rainfall extremes show no influence on EVI anomalies. However, EVI seasonal patterns are still evident after accounting for Sun‐sensor geometry effects. This remaining pattern cannot be explained by solar radiation or rainfall, but it is significantly correlated to gross primary production (GPP). Nevertheless, we argue that the causality between GPP and EVI should be interpreted with caution.
Dike‐induced contraction along oceanic and continental divergent plate boundaries
Authors: Trippanera D. , Acocella V. , Ruch J. 
Published: October 2014

AbstractThe axis of divergent plate boundaries shows extension fractures and normal faults at the surface. Here we present evidence of contraction along the axis of the oceanic ridge of Iceland and the continental Main Ethiopian Rift. Contraction is found at the base of the tilted hanging wall of dilational normal faults, balancing part of their extension. Our experiments suggest that these structures result from dike emplacement. Multiple dike injection induces subsidence above and uplift to the sides of the dikes; the transition in between is accommodated by reverse faults and subsequent peripheral inward dipping normal faults. Our results suggest that contraction is a direct product of magma emplacement along divergent plate boundaries, at various scales, marking a precise evolutionary stage and initiating part of the extensional structures (extension fractures and normal faults).
An emerging precursor signal in the stratosphere in recent decades for the Indian summer monsoon onset
Authors: Ren Rongcai , Hu Jinggao 
Published: October 2014

AbstractThis paper reports a significant temporal relationship that has emerged in recent decades between the Indian summer monsoon (ISM) onset and the seasonal timing of the stratospheric final warming (SFW). Specifically, early SFWs in spring tend to be followed by late ISM onset and vice versa. During the ISM onset season after 1979, there exist significant SFW‐related zonal wind anomalies over South Asia, and they are highly consistent with that of the ISM‐related in both the upper and lower troposphere. These SFW‐related zonal wind anomalies are not observed before 1979, corresponding to the absence of the SFW‐ISM relationship. Further analysis indicates that the tropospheric Arctic Oscillation anomalies that follow the stratospheric SFWs to appear during April to early May after 1979 are crucial for the emerging SFW‐ISM linkage. This implies that the seasonal timing of SFWs may act as an emerging precursor for the ISM onset since 1970s.
Sporadic E ionization layers observed with radar imaging and ionospheric modification
Authors: Hysell D. L. , Munk J. , McCarrick M. 
Published: October 2014

AbstractSporadic E ionization layers have been observed in the daytime subauroral ionospheric E layer by a 30 MHz radar in Alaska. The radar detects coherent backscatter from meter‐scale field‐aligned plasma density irregularities. The irregularities were generated by ionospheric modification—by the emission of strong HF electromagnetic waves directly beneath the layers—making the layers visible to the radar. Aperture‐synthesis methods are used to generate imagery of the layers from the radar data. The layers are patchy, with patches organized along fronts spaced by tens of kilometers and propagating slowly toward the southwest. Similar, naturally occurring layers are commonly observed at middle latitudes at night in the absence of ionospheric modification. That the patchy layers can be found at high magnetic latitudes during the day argues that they are most likely produced through the interaction of the ionospheric layer with neutral atmospheric waves and instabilities. Attenuation of the radar echoes when the HF emission frequency exceeded the third harmonic of the electron gyrofrequency was observed and is discussed.
Ocean circulation reconstructions from εNd: A model‐based feasibility study
Authors: Friedrich T. , Timmermann A. , Stichel T. , Pahnke K. 
Published: October 2014

AbstractOver the past decade, records of the seawater neodymium isotopic composition (εNd) have become a widely used proxy to reconstruct changes in ocean circulation. Our study investigates the transient response of εNd to large‐scale ocean circulation changes using an Earth system model of intermediate complexity. It is shown that a weakening of the North Atlantic Deep Water formation results in positive εNd anomalies in the Atlantic and the Pacific below 1000 m water depth whereas variations in Antarctic Bottom Water production generate a Pacific‐Atlantic dipole pattern of deep ocean εNd changes. Further experiments explore which ocean regions are suitable to record the temporal evolution of the overturning in the North Atlantic and the Southern Ocean by means of εNd data. High local correlations occur between simulated Southern Ocean overturning changes and simulated εNd anomalies in the deep North Pacific and almost globally for simulated North Atlantic overturning changes, respectively, clearly indicating the strong potential of εNd to work as a proxy of past ocean circulation changes. Finally, the compromising effects of simultaneously occurring anomalies in the North Atlantic and the Southern Ocean overturning cells on reconstructions of past ocean circulation changes are identified. Combining our model simulations with currently available core data, our study demonstrates that changes in εNd documented in numerous Atlantic paleorecords clearly support the notion of a strengthening in the Atlantic Meridional Overturning Circulation over the course of Termination 1.
The Synthesis of Highly Active Iridium(I) Complexes and their Application in Catalytic Hydrogen Isotope Exchange
Authors: Brown Jack A. , Cochrane Alison R. , Irvine Stephanie , Kerr William J. , Mondal Bhaskar , Parkinson John A. , Paterson Laura C. , Reid Marc , Tuttle Tell , Andersson Shalini , Nilsson Göran N. 
Published: October 2014

AbstractA series of robust iridium(I) complexes bearing a sterically encumbered N‐heterocyclic carbene ligand, alongside a phosphine ligand, has been synthesised and investigated in hydrogen isotope exchange processes. These complexes have allowed isotope incorporation over a range of substrates with the use of practically convenient deuterium and tritium gas. Moreover, these active catalysts are capable of isotope incorporation to particularly high levels, whilst employing low catalyst loadings and in short reaction times. In addition to this, these new catalyst species have shown flexible levels of chemoselectivity, which can be altered by simple manipulation of preparative approaches. Furthermore, a number of industrially‐relevant drug molecules has also been labelled, including the sulfonamide containing drug, Celecoxib. Alongside detailed NMR experiments, initial mechanistic investigations have also been performed, providing insight into both substrate binding energies, and, more importantly, relative energies of key steps in the mechanistic cycle as part of the overall exchange process.magnified image
From membrane‐in‐the‐middle to mirror‐in‐the‐middle with a high‐reflectivity sub‐wavelength grating
Authors: Stambaugh Corey , Xu Haitan , Kemiktarak Utku , Taylor Jacob , Lawall John 
Published: October 2014

A “membrane‐in‐the‐middle” optomechanical system is demonstrated using a silicon nitride membrane patterned as a subwavelength grating. The grating has a reflectivity of over 99.8 %, effectively creating two sub‐cavities, with free spectral ranges of 6 GHz, optically coupled via photon tunneling. Measurements of the transmission and reflection spectra show an avoided crossing where the two sub‐cavities simultaneously come into resonance, with a frequency splitting of 54 MHz. Expressions for the lineshapes of the symmetric and antisymmetric modes at the avoided crossing are derived, and the grating reflection, transmission, absorption, and scattering are inferred through comparison with the experimental data.
Does Urea Alter the Collective Hydrogen‐Bond Dynamics in Water? A Dielectric Relaxation Study in the Terahertz‐Frequency Region
Authors: Samanta Nirnay , Das Mahanta Debasish , Kumar Mitra Rajib 
Published: October 2014

AbstractWe report the ultrafast collective hydrogen‐bond dynamics of water in the extended hydration layer of urea by using terahertz time‐domain spectroscopy in the frequency region of 0.3–2.0 THz. The complex dielectric function has been fitted using a Debye relaxation model, and the timescales obtained are in the order of approximately 9 ps and 200 fs for bulk water; this exhibits a considerable acceleration beyond the 4 M urea concentration and indicates a possible disruption in the collective hydrogen‐bonded water‐network structure, which, in turn, provides an indirect support for the water “structure‐breaking” ability of urea. With 5 M urea in the presence of different concentrations of trimethylamine‐N‐oxide (TMAO), it was found that these parameters essentially follow the trend observed for TMAO itself, which signifies that any possible disruption of the water structure by urea is outdone by the strong hydrogen‐bonding ability of TMAO, which explains its ability to revive urea‐denatured proteins to their respective native states.
Coimmobilization of l‐methioninase and glutamate dehydrogenase: Novel approach for l‐homoalanine synthesis
Authors: El‐Sayed Ashraf S.A. , Yassin Marwa A. , Ibrahim Hend 
Published: October 2014

Abstractl‐Homoalanine, a nonnatural amino acid that is rarely found in human and microorganisms, is used in the synthesis of various medically pivotal antiepileptic drugs and antituberculosis compounds. l‐Homoalanine can be synthesized by different enzymatic approaches. In this article, the synthesis of l‐homoalanine from l‐methionine was explored by coimmobilization of Aspergillus flavipes l‐methioninase (AfMETase) and glutamate dehydrogenase (GDH) on polyacrylamide and chitosan. Polyacrylamide coimmobilized AfMETase and GDH displayed a maximum reactivity for the synthesis of homoalanine from l‐methionine. The chitosan‐coimmobilized AfMETase and GDH retain about 70% of their initial activity of l‐homoalanine production by the fifth catalytic reusability cycle as compared with 50% for polyacrylamide coimmobilizate. Catalytic conditions were optimized for the maximum yield of homoalanine. Homoalanine was purified by cationic and anionic chromatographs and the proton nuclear magnetic resonance (H‐NMR) analysis of the lyophilized sample displayed a unique chemical structure identical to the authentic homoalanine. Using dependable dual action of AfMETase and GDH immobilized on a solid support is a novel approach for in vitro enzymatic synthesis of l‐homoalanine from l‐methionine, and the immobilized enzymes can be reused many times without any significant loss of their activities.
Real‐Time Quantitative Operando Raman Spectroscopy of a CrOx/Al2O3 Propane Dehydrogenation Catalyst in a Pilot‐Scale Reactor
Authors: Sattler Jesper J. H. B. , Mens Ad M. , Weckhuysen Bert M. 
Published: October 2014

AbstractCombined operando UV/vis–Raman spectroscopy has been used to study the deactivation of CrOx/Al2O3 catalyst extrudates in a pilot scale propane dehydrogenation reactor. For this purpose, UV/vis and Raman optical fiber probes have been designed, constructed and tested. The light absorption measured by operando UV/vis spectroscopy was used to correct for the effect of catalyst darkening. This makes operando Raman spectroscopy a quantitative technique to follow the formation of coke deposits on‐line during the first hour of catalytic propane dehydrogenation process. The probe was used to study the coke deposition at the top and bottom of the reactor. Differences in the rate of coke deposition were observed, which were related to the local temperature of the catalyst bed. The chemical nature of the coke deposits formed on a catalyst extrudate, as expressed by the D1/G ratio, was independent of reaction time as well as of the position of the catalyst extrudate within the reactor bed.
ChemInform Abstract: Composition Optimization of P‐Type AgSnmSbTem+2 Thermoelectric Materials Synthesized by Mechanical Alloying and Spark Plasma Sintering.
Authors: Xing Zhi‐Bo , Li Zong‐Yue , Tan Qing , Wei Tian‐Ran , Wu Chao‐Feng , Li Jing‐Feng 
Published: October 2014

AbstractAgSnmSbTem+2 (m = 2, 4, 10, 18) thermoelectric materials are prepared by mechanical alloying of the elements in a planetary ball mill followed by spark plasma sintering (50 MPa, 749 K, 5 min).
ChemInform Abstract: Synthesis and Leachability Study of a New Cesium Immobilized Langbeinite Phosphate: KCsFeZrP3O12.
Authors: Kumar Sathasivam Pratheep , Gopal Buvaneswari 
Published: October 2014

AbstractThe title compound is synthesized by precipitation from aqueous solutions of stoichiometric amounts of (COOK)2, CsNO3, ZrOCl2, and H3PO4 followed by calcination at 600—800 °C for 8—24 h.
ChemInform Abstract: Helical Structures in a Lithium Hexacyanocobaltate‐Based Three‐Dimensional Metal—Cyanide Framework.
Authors: Shao Xiu‐Dan , Shi Chao , Yu Chun‐Hua , Zhang Wen 
Published: October 2014

Abstract(HIm)2(H2O){[Li(H2O)][Co(CN)6]} (Im: imidazole) is synthesized by slow evaporation of an aqueous solution of Li3[Co(CN)6] and (HIm)Cl (room temperature, 71% yield).