bluuebunny/crossref_metadata_2025_split huggingface dataset:
Let's Learn from Them: Using the Integrative Multimodal Literacy Assessment Tool to Support Instruction for Young Children
Authors: Ly Chu N. , Forzani Elena E. 
Published: September 2023

AbstractMany children bring rich multimodal literacy practices into their classrooms, with experience weaving between paper and digital texts. In order to support children's multimodal meaning making, teachers need first to understand the multimodal practices that children bring into the classroom in order to then develop instruction that builds on, and extends, children's existing literacy practices. This article presents a tool to assess young children's multimodal literacies. The Integrative Multimodal Literacy Assessment (IMLA) evaluates children's multimodal meaning making through a questionnaire and performance activity. In this article, we first describe the tool and explain how to administer it in diverse classroom contexts. We then share findings from a pilot study, using the IMLA, conducted in two urban preschools as an example of how teachers might use the tool in their own classrooms.
Effect of atmospheric stability on the dynamic wake meandering model applied to two 12 MW floating wind turbines
Authors: Rivera‐Arreba Irene , Wise Adam S. , Eliassen Lene V. , Bachynski‐Polić Erin E. 
Published: September 2023

AbstractCurrent global analysis tools for floating wind turbines (FWTs) do not account for the combined effects of atmospheric stability and wakes from neighboring turbines. This work uses the mid‐fidelity dynamic wake meandering model, together with turbulent wind fields generated based on stable, neutral, and unstable atmospheric conditions, to study the low‐frequency content of the global responses of two semisubmersible FWTs separated by eight rotor diameters. Incoming wind fields based on the Kaimal spectrum and exponential coherence model, the Mann spectral tensor model, and a time‐series input‐based turbulence model are used. The respective input parameters for these models are fitted to high‐fidelity large eddy simulation data.In unstable, below‐rated conditions, meandering leads to an increase in the yaw standard deviation of the downwind turbine of almost three times larger than the upwind turbine. Deficit and the upwards wake deflection affect the mean pitch and yaw, especially for the below‐rated wind speed scenario. The mean pitch of the downwind turbine is reduced up to half the mean pitch value of the upwind turbine, whereas the mean yaw changes direction due to the enhanced effect of shear. The effect of meandering on the structural loading is highest on the standard deviation of the tower‐top yaw moment of the downstream turbine, which increases more than 2.2 times compared to the upwind turbine value. Based on these findings, atmospheric stability affects wake deficit and meandering which in turn have a profound effect on the low‐frequency global motions and structural response of floating wind turbines.
Was Stephen Timoshenko right about the Jewish scientists in Germany?
Authors: Elishakoff Isaac 
Published: September 2023

AbstractStephen Timoshenko was the author of numerous textbooks on various aspects of applied mechanics, and through them contributed to its rapid development in the world. As always, the community is also interested in the personal side of the scientists. This paper is devoted to a single statement made by Stephen Timoshenko in his autobiographical book. Specifically, it concerns Timoshenko's at least partial “explanation” of the Holocaust that took place during WWII. Whereas Timoshenko's statement constituted, to the present writer, open antisemitism, it does not seem to disturb many researchers who continue to honor him in various ways. “Nonsense is nonsense, but the history of nonsense is scholarship,” according to Saul Lieberman. Hence the present article presents an investigation of Timoshenko's nonsensical and overly antisemitic statement. This author corresponded with a number of historians of science all repudiating Timoshenko's assertions. Most importantly, the correspondents shed additional vivid light on the Holocaust as experienced by Jewish scientists.
The Company within Social and Planetary Boundaries
Authors: Schoenmaker Dirk , Schramade Willem 
Published: September 2023

AbstractSociety faces multiple sustainability challenges. The transition towards a sustainable and inclusive economy requires rethinking and reorganising many current practices. Companies play an important role in that transition because social and environmental impacts are generated primarily in the corporate sector. Some companies will survive the transition by providing valuable solutions; others will not, as their competitive positions are eroded. Sustainability is therefore also about corporate survival. Responsible companies are increasingly adopting the goal of integrated value creation, which unites financial, social, and environmental value.This raises the fundamental question in corporate finance: what is the objective of the company? The traditional objective is maximising profit, which boils down to maximising financial value for shareholders. This does not incentivise companies to act in a sustainable manner. An alternative view is to broaden the objective of the company to optimising integrated value (IV) for all stakeholders, which combines financial value (FV), social value (SV), and environmental value (EV). Applying this new paradigm of integrated value is the real innovation of this corporate finance textbook.
Case Study Integrated Valuation: Inditex
Authors: Schoenmaker Dirk , Schramade Willem 
Published: September 2023

AbstractThis chapter applies the tools of the previous chapters to a particular company, Inditex, the largest fast fashion company in the world. The fast fashion industry faces major social (S) and environmental (E) challenges. Moreover, since the industry is characterised by high levels of outsourcing, those challenges tend to be hidden down the supply chain. The case study answers questions such as: how to calculate the integrated value of a company? Which company-reported data to use? How to fill the gaps from missing data in company reporting? We connect the company’s business model and purpose to its external impacts and transition challenges. This allows us to value on environmental (E), social (S), and financial (F) factors. We compute the company’s integrated value (IV) by summing FV, SV, and EV in several ways. The company’s IV turns out to be positive overall, but both positive SV and negative SV and EV turn out to be much larger than FV, which shows the importance of not netting. The large negative values need to be addressed: to be reduced and ideally eliminated. We therefore explore integrated value creation over time; how it can be improved; and how to communicate it to investors.
Issues and Payouts: Changes in Capital Structure
Authors: Schoenmaker Dirk , Schramade Willem 
Published: September 2023

AbstractCompanies can change the composition of their capital structure by adding (issuing) or reducing (paying out) types of funding. In issues, cash is raised from providers of capital and their claim is increased accordingly. Conversely, payouts refer to those situations in which cash is paid to providers of capital and the value of their claim is reduced accordingly. Both issues and payouts compete with alternative uses of corporate cash, such as investments and building cash reserves.The impact of environmental (E) and social (S) factors on financial issues and payouts is most obvious through their impact on business models and operations, which in turn affect risk, debt capacity, and cash flows, thereby affecting the degree to which companies can and want to payout cash or issue new capital. As for issues and payouts of E and S themselves, the question is if they exist at all. After all, issues and payouts concern changes in claims that involve cash transfers, but it is not clear what the equivalent of cash could be in E and S. Still, an integrated view on issues and payouts makes sense: given that E and S liabilities affect integrated leverage, they are likely to have implications for integrated payouts as well. The question then is: how to manage issues and payouts, financial in nature, when managing for long-term value? It calls for caution on payouts in the presence of significant liabilities on E or S.
Reporting and Investor Relations
Authors: Schoenmaker Dirk , Schramade Willem 
Published: September 2023

AbstractFinancial reporting and investor relations serve important roles as a means of communication between corporate management and the company’s stakeholders, including investors. This chapter outlines why reporting matters, and how it falls short. It also shows how integrated reporting (combining financial, social and environmental value) might be an improvement. Integrated reporting is about understanding how an organisation creates integrated value and how its activities affect the capitals (human, social and natural capitals, next to financial capital) it relies upon for this. Emerging international sustainability reporting standards will spur integrated reporting. Ultimately, integrated reporting is related to integrated thinking, which takes into account the connectivity and interdependencies between the financial, social, human and environmental capitals that affect an organisation’s ability to create integrated value over time. But investors are slow to ask questions about this new information, as their main focus is still on the financials.
Integrated Value Creation
Authors: Schoenmaker Dirk , Schramade Willem 
Published: September 2023

AbstractChapter 1 gave us a clear starting point: responsible companies create integrated value based on financial value (FV), social value (SV), and environmental value (EV). But what does that mean and imply? This chapter outlines what value creation is, and how the various types of value creation can be prioritised. For the alignment of all types of value, the prospect of internalisation is crucial. Internalisation means that the burdens of (social and environmental) externalities are increasingly shifted back from society to the companies and consumers who cause them. If companies’ FV depends on the exploitation of an external impact (i.e., FV at the expense of SV or EV), that FV will be affected if and when internalisation occurs.As responsible companies aim to create value based on FV, SV, and EV, they should have a clear picture of their current value creation profile and of their capabilities to create integrated value. Based on their purpose and area(s) of value destruction, companies can accordingly adjust their strategy and business model. In the case of serious value destruction, they should be able to outline a credible transition pathway. Companies can invest in their capabilities to adapt to sustainable business models. In that way, they increase their transition preparedness.
Corporate Governance
Authors: Schoenmaker Dirk , Schramade Willem 
Published: September 2023

AbstractCorporate governance is about controlling and directing the company. The starting point is the objective of the company. In the shareholder model, the ultimate control is with shareholders, who usually aim to maximise company profits and thus put financial value as the company objective. In contrast, the stakeholder model includes other stakeholders, notably employees and customers, alongside shareholders. The integrated model expands the company objective to integrated value, which combines financial, social, and environmental value. This includes not just current stakeholders and shareholders, but also future stakeholders, by representing the environment and people not yet born.The conflict of interest between managers and shareholders has been at the heart of corporate governance research for decades. However, this debate changes if one broadens the objective of the firm to integrated value. How does one balance the interests of the various stakeholders? What information is used for this balancing? What ownership structures and governance mechanisms are most effective in balancing these interests? How can management be held accountable to stakeholders? The answers lie in the concept of integrated value as introduced in Chap. 1. It provides guidance on the required information; the alignment of interests; accountability; and decision-making, which involves dealing with trade-offs between the interests of various stakeholders.
Discount Rates and Scarcity of Capital
Authors: Schoenmaker Dirk , Schramade Willem 
Published: September 2023

AbstractDealing with the future and determining the present value of future cash flows are key parts of corporate finance. The first section of this chapter therefore addresses discount rates and the time value of money. Subsequently, the determinants of discount rates are discussed, starting with government bonds as a benchmark, and then adding the risk premia on corporate bonds and equity. This all applies to financial capital. Next, we introduce the social discount rate for social and environmental capital. The counterparty of companies’ social and environmental capital is the wider society, representing current and future generations. Leading economists argue for an equal treatment of current and future generations, which implies a low social discount rate. Finally, we show how the financial discount rate can be expanded to an integrated discount rate that can be applied to integrated value, which also includes social and environmental value. It is shown that larger environmental and social liabilities raise the integrated discount rate. Conversely, environmental and social assets lower the integrated discount rate.
Valuing Public Equity
Authors: Schoenmaker Dirk , Schramade Willem 
Published: September 2023

AbstractThis chapter examines methods to derive the equity value of publicly listed companies. These equity valuation methods come in two forms: absolute and relative methods. Absolute valuation models are fundamental methods to calculate value by discounting cash flows from business activities or discounting dividends which are paid from realised profits. Relative valuation models determine the value of one company in comparison with another company with similar characteristics, taking the latter’s market value as a given.Fundamental valuation methods—through a deeper understanding of companies and their value drivers—are most suited to sustainability integration. This chapter shows how these methods can incorporate social and environmental factors, alongside financial factors, into equity valuation. Moreover, fundamental valuation methods are at the core of valuing social and environmental factors in their own right, as discussed in Chap. 5.
Extensions of $$\textsf{K5}$$: Proof Theory and Uniform Lyndon Interpolation
Authors: van der Giessen Iris , Jalali Raheleh , Kuznets Roman 
Published: September 2023

AbstractWe introduce a Gentzen-style framework, calledlayered sequent calculi, for modal logic $$\textsf{K5}$$and its extensions $$\textsf{KD5}$$,$$\textsf{K45}$$,$$\textsf{KD45}$$,$$\textsf{KB5}$$, and $$\textsf{S5}$$with the goal to investigate the uniform Lyndon interpolation property (ULIP), which implies both the uniform interpolation property and the Lyndon interpolation property. We obtain complexity-optimal decision procedures for all logics and present a constructive proof of the ULIP for$$\textsf{K5}$$, which to the best of our knowledge, is the first such syntactic proof. To prove that the interpolant is correct, we use model-theoretic methods, especially bisimulation modulo literals.
Canonicity of Proofs in Constructive Modal Logic
Authors: Acclavio Matteo , Catta Davide , Olimpieri Federico 
Published: September 2023

AbstractIn this paper we investigate the Curry-Howard correspondence for constructive modal logic in light of the gap between the proof equivalences enforced by the lambda calculi from the literature and by the recently defined winning strategies for this logic.We define a new lambda-calculus for a minimal constructive modal logic by enriching the calculus from the literature with additional reduction rules and we prove normalization and confluence for our calculus. We then provide a typing system in the style of focused proof systems allowing us to provide a unique proof for each term in normal form, and we use this result to show a one-to-one correspondence between terms in normal form and winning innocent strategies.
The MaxSAT Problem in the Real-Valued MV-Algebra
Authors: Haniková Zuzana , Manyà Felip , Vidal Amanda 
Published: September 2023

AbstractThis work addresses the maximum satisfiability (MaxSAT) problem for a multiset of arbitrary formulas of the language of propositional Łukasiewicz logic over the MV-algebra whose universe is the real interval [0,1]. First, we reduce the MaxSAT problem to the SAT problem over the same algebra. This solution method sets a benchmark for other approaches, allowing a classification of the MaxSAT problem in terms of metric reductions introduced by Krentel. We later define an alternative analytic method with preprocessing in terms of a Tseitin transformation of the input, followed by a reduction to a system of linear constraints, in analogy to the earlier approaches of Hähnle and Olivetti. We discuss various aspects of these approaches to solving the problem.
A New Calculus for Intuitionistic Strong Löb Logic: Strong Termination and Cut-Elimination, Formalised
Authors: Shillito Ian , van der Giessen Iris , Goré Rajeev , Iemhoff Rosalie 
Published: September 2023

AbstractWe provide a new sequent calculus that enjoys syntactic cut-elimination and strongly terminating backward proof search for the intuitionistic Strong Löb logic $$\textsf{iSL}$$, an intuitionistic modal logic with a provability interpretation. A novel measure on sequents is used to prove both the termination of the naive backward proof search strategy, and the admissibility of cut in a syntactic and direct way, leading to a straightforward cut-elimination procedure. All proofs have been formalised in the interactive theorem prover Coq.
The relation between KMOC and worldline formalisms for classical gravity
Authors: Damgaard Poul H. , Hansen Elias Roos , Planté Ludovic , Vanhove Pierre 
Published: September 2023

Abstract
We demonstrate the equivalence between observables in the KMOC and worldline formalisms for classical general relativity, highlighting the relation between the initial conditions in the two frameworks and how the Keldysh-Schwinger in-in formalism is contained in both of them even though the KMOC representation conventionally leads to the evaluation of scattering amplitudes with Feynman propagators. The relationship between the two approaches is illustrated in detail for the momentum kick at second Post-Minkowskian order.
Non-invertible Gauss law and axions
Authors: Choi Yichul , Lam Ho Tat , Shao Shu-Heng 
Published: September 2023

AbstractIn axion-Maxwell theory at the minimal axion-photon coupling, we find non-invertible 0- and 1-form global symmetries arising from the naive shift and center symmetries. Since the Gauss law is anomalous, there is no conserved, gauge-invariant, and quantized electric charge. Rather, using half higher gauging, we find a non-invertible Gauss law associated with a non-invertible 1-form global symmetry, which is related to the Page charge. These symmetries act invertibly on the axion field and Wilson line, but non-invertibly on the monopoles and axion strings, leading to selection rules related to the Witten effect. We also derive various crossing relations between the defects. The non-invertible 0- and 1-form global symmetries mix with other invertible symmetries in a way reminiscent of a higher-group symmetry. Using this non-invertible higher symmetry structure, we derive universal inequalities on the energy scales where different infrared symmetries emerge in any renormalization group flow to the axion-Maxwell theory. Finally, we discuss implications for the Weak Gravity Conjecture and the Completeness Hypothesis in quantum gravity.
On approximation of the Dirichlet problem for divergence form operators by Robin problems
Authors: Rozkosz Andrzej , Słomiński Leszek 
Published: September 2023

AbstractWe show that, under natural assumptions, solutions of Dirichlet problems for uniformly elliptic divergence form operators can be approximated pointwise by solutions of some versions of Robin problems. The proof is based on the stochastic representation of solutions and properties of reflected diffusions corresponding to divergence form operators.
Pädiatrische Notfallpatienten in den Notaufnahmen einer deutschen Metropolregion
Authors: Althammer Alexander , Trentzsch Heiko , Prückner Stephan , Gehring Christian , Hoffmann Florian 
Published: September 2023

Zusammenfassung
Hintergrund
Bisher existiert keine detaillierte Analyse von pädiatrischen Notfällen, die in Notaufnahmen versorgt werden. Im Rahmen der Kapazitätsplanung und anstehenden Reform der Notfallversorgung werden diese Daten aber dringend benötigt.

Methode
Retrospektive multizentrische Querschnittsstudie für den Zeitraum vom 01.07.2013 bis zum 01.06.2014 der pädiatrischen Fälle in den Notaufnahmen Münchens.

Ergebnisse
Es wurden insgesamt 103.830 Fälle analysiert (Alter: 6,9 ± 5,4 Jahre, Jungen/Mädchen 55 %/45 %). Es konnten 85,9 % der Fälle ambulant versorgt werden, 12,4 % (9,6 pro 100.000 Kinder) wurden auf die Normal- und 1,7 % (1,0 pro 100.000 Kinder) auf die Intensivstation aufgenommen. Der real benötigte Bettenbedarf überstieg jedoch diese Richtzahlen mit absolut benötigten 4,9 Intensiv- und 35,1 Normalstationsbetten pro Tag. Es zeigten sich Belastungsspitzen an den Nachmittagen des Mittwochs und des Freitags sowie an den Wochenenden. Jeder 8. Patient, der in einer Notaufnahme als Selbstzuweiser vorgestellt wurde, wurde stationär behandelt.

Schlussfolgerung
Für die Kapazitätsplanung der stationären Notfallversorgung pädiatrischer Patienten müssen mehr Betten eingeplant werden als bevölkerungsbezogen zu erwarten sind. Die Verfügbarkeit der kassenärztlichen Versorgung beeinflusst das Patientenaufkommen in den Notaufnahmen (NA). Zur Verteilung der Patienten werden Instrumente zur medizinischen Ersteinschätzung des Behandlungsbedarfs und der Behandlungsdringlichkeit benötigt. Die im Rahmen der aktuellen Reform der Notfallversorgung geplanten Kindernotfallzentren müssen personell und finanziell angemessen ausgestattet werden, um – in enger Zusammenarbeit mit der kassenärztlichen Versorgung – den zu erwartenden Versorgungsbedarf bewältigen zu können.
Assessment of Potentially Toxic Metals in Fish from Lake Manyara, Northern Tanzania
Authors: Sawe Shovi , Amasi Aloyce , Wynants Maarten 
Published: September 2023

AbstractElemental tracer concentrations of copper, lead, nickel and zinc, were assessed in the muscles of Oreochromis amphimelas and Clarias gariepinus from Lake Manyara, Tanzania, to evaluate their safety to consumers, specifically humans. Results revealed that no elemental concentrations exceeded the FAO permissible levels, indicating fish from all sites are safe for human consumption. However, based on the highest found concentration of Pb, we recommend a maximum consumption of 2.2 kg of fish from Lake Manyara per week. No significant differences were observed in the metal concentrations between the two fish species, suggesting there is no bioaccumulation in the food chain. Moreover, no significant differences were found between fish landing sites, indicating there are no regions in the lake with higher pollution. These findings indicate that PTM concentrations have not increased to toxic levels due to increased mobilisation from the catchment. Continued monitoring of potential toxic metal concentrations in fish is recommended due to endorheic nature of Lake Manyara and increasing anthropogenic activities in its catchment area.