bluuebunny/crossref_metadata_2025_split huggingface dataset:
A “New” Fragment on the Difference between Hypostasis and Enhypostaton against Tritheists
Authors: Celia Francesco 
Published: August 2023

AbstractThis article provides edition, translation, and annotation of a Greek excerpt dealing with the christological issue of “whether there is an anhypostatos nature.” Until now unedited and recently catalogued as one of the fragments of Cyril of Alexandria’s Contra Synousiastas, it in fact contains a close parallel to a famous passage from Leontius of Byzantium’s Contra Nestorianos et Eutychianos concerning the distinction between hypostasis and enhypostaton. It is argued that the fragment was written in the aftermath of the Tritheist controversy and, more specifically, that it faces the doctrines of John Philoponus.
Carl Schmitt on the Transformations of the People in Modernity
Authors: Herrero Montserrat 
Published: August 2023

AbstractThis article argues that through the reinterpretation of the old theory of pouvoir constituant proposed by Sieyès, Carl Schmitt shows the impossibility of political modernity being anything other than authoritarian populism, whether by means of democratic or autocratic procedures. It is not that Schmitt's theory is authoritarian populism, but that modern politics, born out of the French Revolution, cannot be anything else. Schmitt's analyses of the idea of the people in political modernity in Dictatorship (1921), The Crises of Parliamentary Democracy (1923), Volksentscheid und Volksbegehren (1927), Constitutional Theory (1928), and State, Movement, People (1933) provide a fine analysis of the populist character of modernity. Something that those alive in the twenty-first century have been able to experience was theorized by Schmitt in an oracular way. Because of his keen insight he is still worth reading.
The Crowd, the People, and the Philosopher in Spinoza's Political Philosophy
Authors: Altini Carlo 
Published: August 2023

AbstractThe article analyzes the relationship in Spinoza's thought between the figures of the philosopher, the people, and the crowd. This distinction is anchored in his theory of knowledge, of the passions, and of natural right and plays a fundamental role in his conception of political philosophy. Spinoza establishes a direct connection between these three figures and the forms of political regimes: while in democracy human beings who are completely rational (the philosophers) can fully deploy their theoretical passions and the people can develop their desire for freedom, in theocracy and tyranny the crowd's superstition dominates. These aspects of Spinoza's thought allow us to interpret the relationships between the contemplative and the active life, and to rethink the relationship between the philosopher and the city, in the early modern age as well as in our contemporary one.
Welfare for War Veterans: How the Dutch Empire Provided for European Mercenary Families, c. 1850 to 1914
Authors: Krauer Philipp , Schär Bernhard C. 
Published: August 2023

AbstractThe largest “multinational” employers (avant la letter) were European India companies and colonial armies. Between the seventeenth and twentieth centuries, they recruited millions of mercenaries and soldiers from all over Europe, mostly from lower social classes. Beginning in the nineteenth century, they offered certain welfare-state services to these men and their legitimate and illegitimate families in Europe and the colonies. To maintain these systems, colonial states depended on cooperation with local, regional, and national administrations throughout Europe. However, the economic and welfare-state dimensions of violent European expansion have hitherto hardly been studied. This article uses the example of the Dutch colonial army to show for the first time how much money flowed from the colonies to lower-class European families. It analyses the transimperial networks of the Dutch colonial bureaucracy, and shows why men, women, and children in Europe and Asia, from diverse social backgrounds and subjected to dissimilar racial regimes, were affected quite differently by this global military labour market.
GET A JOB AND PAY YOUR TAXES! WHAT UTOPOPHILES MUST SAY TO THE WESTERN POOR
Authors: Brennan Jason 
Published: August 2023

AbstractG. A. Cohen and David Estlund have recently defended utopophilia against utopophobia. They argue we should not dumb down the requirements of ethics or justice to accommodate people’s motivational failings. The fact that certain people predictably will not do the right thing does not imply they are unable to do so, or that they are not obligated to do so. Utopophiles often defend left-wing ideas; for instance, Cohen argues that people’s unwillingness to do what socialism requires does not imply that socialism is bad, but instead that people are bad. This essay shows that utopophiles must also endorse certain “conservative” conclusions, such as that most poor adults in the developed West are obligated to act more prudently, get jobs, become net taxpayers, avoid having children they cannot afford, and act to avoid needing welfare or assistance.
WHO SHOULD TAX MULTINATIONALS?
Authors: Christians Allison 
Published: August 2023

AbstractWho should tax multinationals? National political figures sometimes signal their assumptions by making superior or even exclusive claims about who may tax “their” multinational companies, and it is common to hear such companies or their incomes referred to as “belonging” to one nation or another. The rhetoric reflects conventional wisdom about sovereign nations and their assumed entitlements, and is often invoked to curb or even sanction the seemingly excessive tax jurisdictions of some nations. But this conventional wisdom often ignores the fundamental dependence of multinationals on ongoing, extensive, and multifaceted regulatory cooperation involving most of the nations of the world. The goal of this essay is to demonstrate that given this dependence, there are no clear legal or normative boundaries to virtually any asserted tax jurisdiction. The claim provides a solution for neither double taxation nor the problems associated with excessive tax competition, but the essay concludes that recognizing the dependence of governments and “their” multinationals on multilateral cooperation should lead to an increase in focus on how nations go about negotiating the terms of their cooperation on tax.
NEOLIBERAL SOCIAL JUSTICE AND TAXATION
Authors: Cowen Nick 
Published: August 2023

AbstractLiberal egalitarians argue that the state is justified in taxing members of a political community to achieve distributive justice and ensure political equality and regime stability. This involves an uneasy compromise between equality and efficiency, a compromise that many argue has recently been undermined by the growth of unchecked wealth and income inequality. This essay argues that there is also a trade-off between selecting fair processes for taxation and aiming for particular distributive outcomes. The way people accumulate wealth, and the way states tax often matters more than distributive outcomes. Policymakers must allow for the fair assessment of tax liabilities, avoid excessive enforcement costs and prevent political actors from using tax systems to achieve their partial ends. Recognizing these considerations justifies a systematic scheme of taxation while constraining the mechanisms for collecting revenue. I justify this position using comparative analysis, which I contrast with the conceptual intuitionistic approach associated with egalitarianism.
REALIZATION AND RECOGNITION UNDER THE INTERNAL REVENUE CODE
Authors: Epstein Richard A. 
Published: August 2023

AbstractOver its entire life, the Internal Revenue Code (like other tax systems) has never tried to tax economic income as such, because of the administrative and liquidity problems that arise from taxing any combination of values consumed and from appreciation (or depreciation) of capital stocks. Instead, the common practice limits tax occasions to a realization of income from sale or other disposition of property. Even then, if the proceeds of the transaction are not cash or marketable securities, as with many corporation reorganizations, taxation is deferred until these assets are converted in cash or marketable securities.Any effort to eliminate these twin filters by taxing income—and income regardless of realization—will overburden government agencies and private taxpayers, while reducing economic activity. A wealth tax scores even worse by these welfare measures, creating massive problems of evasion and enforcement that will reduce capital formation across the board in the effort to transfer wealth from the ultra-rich to everyone else. A simple tax structure with affordable rates is the only path to economic prosperity.
INTERPRETING AMBIGUOUS TAX STATUTES
Authors: Jellum Linda D. 
Published: August 2023

AbstractIn this essay, I explore the question of who should determine what an ambiguous tax statute means, the courts or the Department of Treasury. The answer to that question is based on two administrative law doctrines: Chevron and Brand X. Here, I explain why Chevron and Brand X violate the Administrative Procedure Act and are unworkable. Then, using a provision in the tax code, I propose that we return to a standard that is both consistent with the APA and easier to implement: Skidmore.
WHY INCOME TAXATION? A MORAL AND HISTORICAL INQUIRY
Authors: Paul Jeffrey 
Published: August 2023

AbstractThe following essay analyzes the arguments made by the principal academic proponent of income taxation, Columbia University economist E. R. A Seligman, after it was found to be unconstitutional in 1894. Seligman thought that the prevalent theory of just taxation, that it should be based on a natural right to one’s person and property, was wrong. The principal American philosophical proponent of this natural rights-based approach to taxation was the late Brown University philosopher and economist, Francis Wayland. The essay analyzes the flaws in Seligman’s contention that there are no natural rights and, therefore, no natural property rights, so that taxation could not be justified by the benefits received for the protection of such rights. Instead, he claimed taxation should rest upon a person’s financial capacity. Since that capacity would be most accurately measured by net worth, we would have expected Seligman to endorse a proportionately assessed net worth tax (which was commonly used by the states in the nineteenth century). Alternatively, he argued for an income tax progressively assessed. This essay argues that since income is only a portion of financial capacity, his argument fails.
THE EQUITY-COMPLEXITY TRADE-OFF IN TAX POLICY: LESSONS FROM THE GOODS AND SERVICES TAX IN INDIA
Authors: Rajagopalan Shruti 
Published: August 2023

AbstractDeveloping countries often rely on consumption taxes, because these are broad, easy to administer, and harder to evade. However, the taxation system becomes inherently regressive. To counter this problem of the regressive nature of consumption taxes, there is a temptation among policymakers to address equity concerns through a multiplicity of rates, making the consumption tax system complex. Here, complexity is considered the by-product, or companion, to pursuing goals of equity. Complex tax systems, however, pose a different problem relating to equity. Assuming a minimum fixed cost of compliance imposed by a complex tax system, smaller firms and individuals face a much higher cost of compliance relative to larger firms and richer individuals. Oligarchic sectors dominated by a few large firms also find it easier to organize and lobby to get favorable rates compared to competitive sectors with small firms. Though complexity is considered a by-product of several equity-enhancing measures, the Indian experience with its Goods and Services Tax reform serves demonstrates the opposite, that there is a trade-off between equity and complexity.
Developing modern primary care nursing in North Macedonia
Authors: Bryar Rosamund , Groenewegen Peter P. , Sánchez Martínez Mireia , Scotter Cris 
Published: August 2023

Abstract

Background:
Nurses have the potential to make a real impact on the health and well-being of people and populations and contribute to the realisation of delivery of Universal Health Coverage. However, in many parts of the world, the education and practice of nursing and nurses’ position in health care and society are restricted by a range of social, cultural, economic and political factors. In North Macedonia, the Ministry of Health in partnership with the WHO Country Office launched a primary healthcare strategy supporting the development of nurses in primary care to fulfil their full scope of service.

Aims:
To present information on the education, practice and position of nursing, in particular primary care nursing, in North Macedonia and to describe the ongoing initiatives to support the further development of nursing.

Approach:
Background documents reviewed, and visits to healthcare settings, organisations, interviews with individuals and groups and workshops undertaken in 2019–2020.

Findings:
Three key areas of development were identified: education of nurses, their service delivery and practice in primary care, and their position in health care and society, all underpinned by the need for workforce planning. The findings formed the basis of a 10-year plan: Making Change Happen: The Nursing and Midwifery Development Roadmap.

Developments:
To support the proposed primary care pilots, during the 2020/2021 COVID-19 pandemic, an on-line modular programme for primary care nurses was developed and delivered with the support of members drawn from The National Working Group for Moving Primary Care Nursing Forward in North Macedonia. Further work is planned to develop initial nurse education and to pilot changes in primary care.

Conclusions:
The launch of the primary healthcare strategy stimulated initiatives to improve the education, position and practice of primary care nursing. The COVID-19 pandemic required flexibility and changes to the original plans.
First steps toward developing Lewis flax (Linum lewisii Pursh) as an agronomic crop
Authors: Pull Zachary A. , Gramig Greta , Hulke Brent S. , Gossweiler André , Johnson Burton 
Published: August 2023

Abstract
Perennial Lewis flax (Linum lewisii Pursh) has the potential to be grown as a new oilseed crop that could simultaneously meet commodity production, ecosystem service provisioning, and farm resiliency goals. Despite many potential benefits, Lewis flax remains minimally explored as an agronomic crop. Determining agronomic best practices for producing economically relevant stands of Lewis flax is critical to its adoption as an oilseed crop. Several aspects of Lewis flax agronomic production were explored through the lens of adaptive management between 2020 and 2022. Initial field trials aimed at assessing spring-seeded Lewis flax row spacing, plant population density, and intercropping strategies with legumes and grasses failed due to poor establishment. Heavy rains and excessive weed pressure further complicated attempts to reestablish these initial trials. We established additional Lewis flax plots via fall and dormant seeding in response to the failure of our first experiment. This second experiment focused on exploring row spacing, population density, and seeding timing impacts on flax production. Flax yield did not differ among our treatments, averaging 59 kg ha−1. The low yields realized by our field trials may be due to several factors including need for harvest technology optimization, high weed pressure, and need for Lewis flax genetic improvement. Our study is a first step toward developing recommendations for optimal production strategies for Lewis flax in an agronomic context. Continued exploration of methods to improve management and yield of Lewis flax will be critical to its successful development as an agronomic crop.
Black Women: Keepers of Democracy, the Democratic Process, and the Democratic Party
Authors: Slaughter Christine , Crowder Chaya , Greer Christina 
Published: August 2023

AbstractIn the United States, Black women have been touted as the saving grace of the Democratic Party. Using data from the 2016 Collaborative Multiracial Post-Election Survey, a cooperative, user-driven data set that provides a large and diverse sample of racial and ethnic groups in the United States, we develop a deeper understanding of the role of partisanship and civic duty in Black women’s support for Hillary Clinton and their political participation. We take an intersectional approach and examine Black women’s politics alongside that of their white female and Black male counterparts. We find that Black women are motivated by civic duty to participate in elections, whereas civic duty does not motivate Black men and white women.
Impact of Climate on the Global Capacity for Enhanced Rock Weathering on Croplands
Authors: Baek Seung H. , Kanzaki Yoshiki , Lora Juan M. , Planavsky Noah , Reinhard Christopher T. , Zhang Shuang 
Published: August 2023

AbstractEnhanced rock weathering (ERW) on croplands has emerged as an economically and ecologically promising negative emissions technology. However, estimated total carbon sequestration potential from ERW on croplands and its potential sensitivity to climate conditions requires further understanding. Here we combine 1‐D reactive transport modeling with climate model experiments to simulate ERW on ∼1,000 agricultural sites globally. Applying a fixed rate of 10 tons of basalt dust per hectare on these sites sequesters 64 gigatons of CO2 over a 75‐year period; when extrapolated to all agricultural land, ERW sequesters 217 gigatons of CO2 over the same time interval. However, we find that a significant fraction of applied basalt does not weather even on a multidecadal timescale, indicating the need to optimize application strategies for cost effectiveness. We find that ERW becomes modestly more effective with global warming and predict that the payback period for a given ERW deployment is significantly shorter in hot and humid environments currently coinciding with relatively low per‐capita incomes. These results provide strong impetus for investment in agricultural reform in developing economies and highlight an additional potential co‐benefit of ERW.
Quantification of Discharge‐Specific Effects on Dissolved Organic Matter Export From Major Arctic Rivers From 1982 Through 2019
Authors: Clark J. Blake , Mannino Antonio , Spencer Robert G. M. , Tank Suzanne E. , McClelland James W. 
Published: August 2023

AbstractLong‐term increases in Arctic river discharge have been well documented, and observations in the six largest Arctic rivers show strong positive correlations between dissolved organic carbon (DOC) concentration, river discharge, and chromophoric dissolved organic matter (CDOM) content. Here, observations of DOC and CDOM collected from 2009 to 2019 by the Arctic Great Rivers Observatory were used to estimate chromophoric DOC (CDOC) concentrations in the Kolyma, Lena, Mackenzie, Ob', Yenisey, and Yukon Rivers. All rivers except the Mackenzie showed significant positive correlations between annual watershed runoff and the proportion of the DOC that is chromophoric. Historical estimates of DOC and CDOC export were calculated for 1982–2019 by extrapolating the DOC and CDOC concentration—discharge relationships from 2009 to 2019 as a hindcast modeled estimate. For the six rivers combined, modeled DOC and CDOC exports increased, but CDOC increased faster than total DOC. The Lena and Ob' Rivers showed significant increases in DOC export individually, with annual trends of 39.1 and 20.4 Gg C yr−1 respectively. November–April (winter) DOC and CDOC exports increased in all rivers but the Yenisey, with the hindcast winter Kolyma export increasing by more than 20% per decade. There were no significant trends in discharge or associated DOC and CDOC fluxes during the observational period from 2009 to 2019; only when hindcasted values driven by changes in river discharge were analyzed did trends in DOC and CDOC emerge. This demonstrates how shifting seasonal distributions and increases in discharge can drive changes in DOC and CDOC concentrations and exports independent of other environmental factors.
On the Diversity and Formation Modes of Martian Minerals
Authors: Hazen Robert M. , Downs Robert T. , Morrison Shaunna M. , Tutolo Benjamin M. , Blake David F. , Bristow Thomas F. , Chipera Steve J. , McSween Harry Y. , Ming Doug , Morris Richard V. , Rampe Elizabeth B. , Thorpe Michael T. , Treiman Allan H. , Tu Valerie M. , Vaniman David T. 
Published: August 2023

AbstractA systematic survey of 161 known and postulated minerals originating on Mars points to 20 different mineral‐forming processes (paragenetic modes), which are a subset of formation modes observed on Earth. The earliest martian minerals, as on Earth, were primary phases from mafic igneous rocks and their ultramafic cumulates. Subsequent primary igneous minerals were associated with products of limited fractional crystallization, including alkaline and quartz‐normative lithologies. Significant mineral diversification occurred via precipitation of primary phases from aqueous and atmospheric fluids, including authigenesis, hydrothermal and cryogenic precipitation, and evaporites, including freeze drying during eras of low atmospheric pressures. In particular, hydrothermal mineral formation associated with both volcanic fluids and sustained hydrothermal activity in impact fracture zones may have triggered significant mineral diversification, though as yet undocumented. At least 65 such primary minerals have been identified by flown missions to Mars and from martian meteorites. A host of secondary martian minerals were produced by near‐surface processes related to water/rock interactions, including hydration/dehydration, oxidation/reduction, serpentinization, metasomatism, and a variety of diagenetic alterations. Additional mineral diversity resulted from metamorphic events, including thermal and shock metamorphism, lightning, and bolide impacts. However, several dominant sources of mineral diversity on Earth, including (a) extensive fluid/rock interactions and element concentration associated with plate tectonics; (b) high‐pressure regional metamorphism associated with plate tectonics; and (c) biologically mediated mineralization—are not known to be in play on Mars. Consequently, we estimate the total mineral diversity of Mars to be an order of magnitude smaller than on Earth.