bluuebunny/crossref_metadata_2025_split huggingface dataset:
Taxing Social Impact Bonds
Authors: Mazur Orly 
Published: May 2022

An exciting new way to fund social services has recently emerged. This new financing mechanism, called a social impact bond (SIB), has the potential to help us tackle some of our nation’s most challenging social problems. Broadly speaking, a SIB is a type of “pay-for-success” contract where private investors provide the upfront capital to finance a social program, but only recoup their investment and realize returns if the program is successful. Like any new financing instrument, SIBs create numerous regulatory challenges that have not yet been addressed. One unresolved issue is the tax implications of a SIB investment. This Article argues that the current law allows for multiple possible characterizations of the SIB arrangement for tax purposes. This uncertainty as to the correct characterization of a SIB investment can affect a private investor’s ultimate tax liability and subject the investor to an unnecessary audit risk. A SIB investment can also expose a nonprofit investor to additional taxes or, possibly, even cause it to lose its tax-exempt status. Despite the potentially substantial tax implications of a SIB investment, no guidance exists on this issue. This Article is the first to analyze the federal income tax consequences to investors who participate in a SIB-funded program. It concludes that SIB arrangements should generally be classified as contingent debt instruments under the current tax law but that it may be appropriate to bifurcate the transaction in the case of nonprofit investors. To address the substantial tax uncertainty created by the current law, this Article also argues that Internal Revenue Service guidance is ultimately necessary and suggests ways to structure the SIB arrangement to minimize the risk of any negative tax implications until such guidance is issued. Doing so will hopefully encourage investors to invest in SIBs and thereby unlock an additional source of capital to fund much needed social services.
Inviting Everyone to the ACA (Risk) Pool Party: Using Advanceable, Income-Based Tax Credits to Subsidize Purchases
Authors: Pareja Mary Leto 
Published: May 2022

The year 2014 marked the first opportunity for American taxpayers to receive subsidized health insurance through the Affordable Care Act’s (ACA) new Premium Tax Credit (PTC). About 4.8 million people enrolled in an ACA plan in 2014 were eligible, and nearly 97% of these claimants were approved for advance payments of the PTC. The year 2015 marked the first tax return where taxpayers received the unpleasant surprise that they must repay excess credits due to reconciliation. Advance PTC estimates turned out to be highly inaccurate, with only 8% of claimants receiving accurate advance payments. A majority, 51%, had to repay some or all of the advance payments.These figures reveal systemic problems in the PTC’s design. While the PTC’s function is to entice the uninsured to purchase insurance (and dive into insurance risk pools), reconciliation lurks as a financial danger for those who make the plunge. A shark is swimming in the pool. While many taxpayers will continue to buy insurance and claim advance PTCs, others may limit financial uncertainty by buying meager coverage and foregoing advance payments, and others may not buy any insurance. Those opting out or choosing to be underinsured are likely to be healthier. Such adverse selection is devastating to an efficient insurance market.This Article examines the PTC’s provisions and compares them with other social welfare benefits to glean lessons from their successes and failures. The Article uses those lessons to develop design goals for making the PTC a more effective program. The Article finishes with a series of concrete legislative and administrative reform proposals that could boost participation and reduce overpayments. This Article is of interest to anyone interested in health insurance reform and those interested in mechanisms for delivering targeted subsidies.
Efficacy and safety of ixekizumab versus adalimumab in patients with active psoriatic arthritis and moderate-to-severe psoriasis: 52-week results from the randomised SPIRIT-H2H trial
Authors: Reich Kristian , Kristensen Lars Erik , Smith Saxon D. , Rich Phoebe , Sapin Christophe , Liu Leage Soyi , McKenzie Robert , Schuster Christopher , Riedl Elisabeth , Gooderham Melinda 
Published: May 2022

Introduction: The randomised, open-label, assessor-blinded, parallel-group SPIRIT-H2H trial (NCT03151551) demonstrated superiority of ixekizumab over adalimumab in simultaneously achieving improvement in joint symptoms (American College of Rheumatology [ACR]50) and clearance of skin lesions (Psoriasis Area and Severity Index [PASI]100) in biologic-naïve patients with active psoriatic arthritis (PsA) and plaque psoriasis (PsO) at Week 24. Additionally, this higher efficacy of ixekizumab versus adalimumab was maintained through Week 52.
Objective: This analysis aimed to investigate the efficacy and safety of ixekizumab and adalimumab in the subgroup of patients with PsA and moderate-to-severe PsO through W52.
Methods: Efficacy and safety outcomes were analysed in patients with PsA and moderate-to-severe PsO (PASI ≥12, Body Surface Area ≥10%, static Physician Global Assessment ≥3) through W52. Categorical and continuous outcomes were analysed using logistic regression models and mixed model for repeated measures, respectively.
Results: More ixekizumab- versus adalimumab-treated patients simultaneously achieved PASI100 and ACR50 at W24 (40.8% versus 17.6%, p=0.015) and W52 (38.8% versus 17.6%, p=0.026). Likewise, more ixekizumab- versus adalimumab-treated patients achieved PASI100 (59.2% versus 25.5%, p=0.001) and PASI90 (81.6% versus 60.8%, p=0.028) through W52, and nail PsO clearance at W24. Joint symptom improvements were comparable between treatment groups. No new safety findings were reported.
Conclusions: Ixekizumab had higher efficacy than adalimumab in simultaneous achievement of ACR50 and PASI100 at W24 and W52 in patients with PsA and moderate-to-severe PsO. Ixekizumab-treated patients also showed higher response rates for nail PsO clearance and for reporting minimal or no impact on quality of life at Week 24.
Association of Flame-Retardant Clothing with Mycosis Fungoides: A Retrospective Analysis
Authors: Park Katherine , Ramachandran Vignesh , Tran Jessica , Joshi Tejas , Garg Naveen , Duvic Madeleine 
Published: May 2022

Background: Mycosis fungoides (MF), the most prevalent form of cutaneous T-cell lymphoma (CTCL), has been associated with a variety of environmental and occupational exposures. Flame-retardant clothing (FRC), in contrast to flame-resistant clothing (FrC), is chemically treated and may constitute a previously unrecognized occupational hazard.
Objective: To report an association between FRC and MF.
Methods: After encountering several young male patients whose onset of MF coincided with the occupational use of FRC and occupation as fire fighters, we did a retrospective search. Additional biopsy proven MF patients with use of FRC were identified by the EPIC electronic medical record using the search terms “CTCL, mycosis fungoides, flame, and flame-retardant.”
Results: Eight MF patients, all males, ranging in age from 31 years to 64 years (median age, 35 years) with exposure to FRC were identified. MF remission was noted in three patients who discontinued FRC use and in one patient who used a cotton undershirt barrier, while disease persistence was noted in one patient who continued to use FRC.
Conclusions: FRC appears to be associated with development of MF through chronic antigen stimulation. Use of FRC is an occupational hazard for fire fighters. Any patient whose MF coincides with use of FRC should avoid further exposure through avoidance or switching to clothing made from inherently flame-resistant fibers.
Phylogenetic placement of Carrhotus Thorell, 1891 with three new species from Sri Lanka (Araneae: Salticidae)
Authors: Satkunanathan Abira , Benjamin Suresh P. 
Published: May 2022

The Sri Lankan species of the genus Carrhotus Thorell,1891 have remained taxonomically unrevised. The present study reviews all species of the genus in the island. Here we describe and diagnose three new species: Carrhotus albosetosus sp. nov. (♀), C. atratus sp. nov. (♂♀) and C. lobatus sp. nov. (♂). Further, C. silanthi Caleb, 2020 is reported in Sri Lanka for the first time. Carrhotus taprobanicus Simon, 1902 and C. viduus (C.L. Koch, 1846) are redescribed based on material from Sri Lanka. A key to the Carrhotus species in Sri Lanka is given.
Assessment of the readiness of restorations manufactured by CAD/CAM in terms of marginal fit (Part I)
Authors: Mounajjed Radek , Taylor Thomas , Hamadah Omar , Voborná Iva , Al-akkad Marwan 
Published: May 2022

Background
The master cast is the gold standard for the control and eventual adjustment of restorations produced by conventional procedures. Some digital workflow bypasses the master cast and relies completely on the precision of the CAD/CAM restoration.

Aim
To examine the reproducibility of the margins of CAD/CAM restorations generated from a single digital scan. Also, to check the readiness of these restorations for delivery directly after fabrication without adjustment on a master cast and thereby eliminate the need for the master cast.

Methods
A total of 18 metal substructures made from cobalt chrome alloy were fabricated utilizing a single STL file. The circumference was divided into eight zones. The vertical marginal discrepancy (VMD) was measured at each zone of each metal substructure, with optical microscopy at ×200 magnification.

Results
Measurements of vertical marginal discrepancy were in a range of (−94: 300) with a mean of 62 ± 60 μm. A one-way ANOVA test revealed that the mean VMD is significantly different among the 18 substructures (F17, 1,134 = 63.948, p < 0.001).

Conclusion
Although all the received substructures were fabricated from the same scan file, they were not identical and varied widely, and they were going outside the acceptable range in some zones. Within the limitations of this study, the marginal fit can be improved by extraoral adjustments on the master cast. Thus, skipping the master cast deprives the dentist of delivering a restoration of higher quality.
Elicitation of Tuberose Concrete, Deliberation of Recovery and Qualitative Examination from Agave amica L. cv Arka Prajwal
Authors: Lydia J. , Kannan M. , Aruna P. , Jeyakumar P. , Vetrivelkaalai P. 
Published: May 2022

The objective of the study aimed the flower yield and concrete yield of Agave amica L. The different treatments was imposed for the study and the concrete recovery percentage was compared with all the treatments in which marigold was imposed as intercrop and also with the control without intercropping. The flowers were extracted with the solvent namely hexane. The maximum concrete recovery was recorded in the treatment T1 (0.171 % and 0.157 %), followed by T2 (0.167 % and 0.145 %) and the minimum recovery of the concrete was found in T6 (0.104 % and 0.103 %) in the first year and second year. The shelf life in the treatment T1 (5.53 days) recorded maximum number of days and the minimum was found with T6 (4.63 days). The maximum vase life of tuberose was observed in T1 (6.92 days) and the minimum was registered by T6 (5.41 days).
A Scalable Durable and Seamlessly Integrated Knitted Fabric Strain Sensor for Human Motion Tracking
Authors: Zhou Lulu , Shen Wei , Liu Yanping , Zhang Yumei 
Published: May 2022

AbstractTextile strain sensors capable of monitoring human physiological signals and activities have great potential in health monitoring and sports. Integrating them into apparel to be wearable, repeatable, and sensitive remains a great challenge, impeding their practical applications. This paper reports a fabric strain sensor that can be seamlessly integrated into various apparel under precise tension through industrial‐scale production. A conductive core‐sheath polyester/carbon black multifilament (CSPCF) produced on a melt spinning machine is wrapped onto a spandex yarn via a yarn covering machine to manufacture a stretchable double‐covered conductive yarn (DCCY). The fabric strain sensor is specially designed and automatically produced on an industrial knitting machine by precisely integrating the DCCY into an elastic fabric. The sensing principle is contact and separation between neighboring spiral CSPCFs by stretching an arched “rainbow spring” like DCCY embedded in the fabric. The sensor has a high sensitivity of 2% strain detection limit, excellent durability and repeatability for 10 000 cycles, and a wide sensing range of 60% strain, even in a wet state or after repeatedly washing, bending, or rubbing. Three wearable products, by seamlessly integrating the sensor, are demonstrated to effectively and quantitatively detect bending motions of finger, elbow, and knee.
Broadband Optical Amplification of Waveguide Cut‐Off Mode in Polymer Waveguide Doped with Graphene Quantum Dots
Authors: Nagafusa Tsukasa , Hara Yuya , Nishio Koji , Isshiki Toshiyuki , Yamashita Kenichi 
Published: May 2022

AbstractGraphene quantum dots (GQDs) showing a wide‐range tunability in their emission wavelength are promising materials for next‐generation optoelectronic applications. However, there are few studies on optical amplification functionalities for broadband emission of GQDs. Here, the authors demonstrate a broadband optical amplification of GQDs mixed with a polymer matrix. The GQD particles prepared by microwave‐assisted hydrothermal method show a large variation in their dimension and a broadband emission with a large Stokes shift. In a form of polymeric thin film, the GQDs exhibit amplified spontaneous emission (ASE) signal showing the broadband gain of ≈370–650 nm and the gain coefficient up to ≈4 cm–1. Cut‐off mode propagation is the origin of ASE signal generation. The optical amplification performance is found to be associated to the photoluminescence quantum yield, which is improved by the GQDs passivation with the polymer matrix. These results demonstrate that the GQDs are a promising active material as a wideband optical amplification medium.
Directional and Polarized Lasing Action on Pb‐free FASnI3 Integrated in Flexible Optical Waveguides
Authors: Suárez Isaac , Chirvony Vladimir S. , Sánchez‐Díaz Jesús , Sánchez Rafael S. , Mora‐Seró Iván , Martínez‐Pastor Juan P. 
Published: May 2022

AbstractIn this work, high‐quality FASnI3 (FA, formamidinium) lead‐free perovskite thin films are successfully incorporated in a flexible polyethylene terephthalate (PET) substrate to demonstrate amplified spontaneous emission (ASE) and lasing. The waveguide (WG) consists of polymethylmethacrylate(PMMA)/FASnI3 bilayer deposited on a PET substrate and is properly designed to allow single‐mode propagation at the photoluminescence wavelength. This geometry optimizes the excitation of the emitting FASnI3, enhances the light−matter interaction in the semiconductor thin film, provides a preferable direction for the emitted light and allows its direct outcoupling for on‐chip or fiber‐optic applications. As far as the authors know, ASE and random lasing are obtained for the first time in a flexible‐based WG integrating a highly efficient lead‐free perovskite. The high quality of the deposited films and the optimized design of the structure result in an extremely low ASE/lasing threshold in the range of 1 µJ cm−2, which is only ten times higher than that measured in the same PMMA/FASnI3 structure deposited on a rigid substrate (Si/SiO2). More interestingly, these WGs exhibit a strong polarization anisotropy for the outcoupled ASE/lasing light with a preferable transverse electric polarization. This work is the base for the future development of ecofriendly, flexible, and efficient photonic devices.
Isolation Intervals of the Real Roots of the Parametric Cubic Equation and Improved Complete Root Classification
Authors: Prodanov Emil M. 
Published: May 2022

AbstractThe isolation intervals of the real roots of the real symbolic monic cubic polynomial are found in terms of simple functions of the coefficients of the polynomial (such as , , , , when is negative), and the roots of some auxiliary quadratic equations whose coefficients are also simple functions of the coefficients of the cubic. A much‐improved complete root classification, addressing the signs (together with giving the isolation intervals) of the individual roots, is also presented. No numerical approximations or root finding techniques are used. Instead of considering the discriminant of the cubic, criterion for the existence of a single real root or three real roots is found as conditions on the coefficients of the cubic, resulting from the roots of the auxiliary quadratic equations. It is also shown that, if a cubic equation has three real roots, then these lie in an interval such that , independent of . A detailed algorithm for applying the method for isolation of the roots of the cubic is also given and it is illustrated through examples, including the full mathematical analysis of the cubic equation associated with the Rayleigh elastic waves and finding the isolation intervals of its real roots.
Chiral Luminescent Liquid Crystal with Multi‐State‐Reversibility: Breakthrough in Advanced Anti‐Counterfeiting Materials
Authors: Shi Yonghong , Han Jianlei , Jin Xue , Miao Wangen , Zhang Yi , Duan Pengfei 
Published: May 2022

AbstractCreating a security material that carries distinct information in reflective color, fluorescence, and chiroptical property will enhance anti‐counterfeiting levels to deter counterfeits ranging from currencies to pharmaceuticals, but is proven extremely challenging. In this work, an advanced anti‐counterfeiting material, with three‐state of each mode reversibly converted into multi‐mode materials including reflective color, fluorescence, and circularly polarized luminescence signal, is constructed by loading photofluorochromic spiropyran (SP) and zinc ion (Zn2+) into the chiral liquid crystal. Under UV irradiation, the complexes of SP and Zn2+ will be transformed into merocyanine (MC) and MC‐Zn2+, while the energy transfer occurs from MC‐Zn2+ to MC. Upon heating, MC is easy to recover to SP, while the MC‐Zn2+ remains unchanged. The MC and MC‐Zn2+ can be transformed into the SP and Zn2+ under visible light irradiation. The three states of each mode can reversibly convert. Furthermore, the reflective color or fluorescence of each state shows different intensities under left‐ and right‐handed circular polarized filters, enabling easy distinguishing by naked eyes. The advanced anti‐counterfeiting method with multi‐state of each mode for multi‐mode encryption information output will provide a new concept for designing and fabricating multi‐mode anti‐counterfeiting materials, improving the security level for practical application.
Developments and Perspectives on Robust Nano‐ and Microstructured Binder‐Free Electrodes for Bifunctional Water Electrolysis and Beyond
Authors: Chandrasekaran Sundaram , Khandelwal Mahima , Dayong Fan , Sui Lijun , Chung Jin Suk , Misra R. D. K. , Yin Peng , Kim Eui Jung , Kim Woong , Vanchiappan Aravindan , Liu Yongping , Hur Seung Hyun , Zhang Han , Bowen Chris 
Published: May 2022

AbstractThe development of robust nano‐ and microstructured catalysts on highly conductive substrates is an effective approach to produce highly active binder‐free electrodes for energy conversion and storage applications. As a result, nanostructured electrodes with binder‐free designs have abundant advantages that provide superior electrocatalytic performance; these include more exposed active sites, large surface area, strong adhesion to substrates, facile charge transfer, high conductivity, high intrinsic catalytic activity, and fine‐tuning of its electronic nature through nanostructure modification. Notably, the interface chemistry of an electrocatalyst plays a significant role in their optimized electrocatalytic activity and stability. This review provides an overview of recent progress in nano‐ and microstructured catalysts, such as one, two, and 3D catalysts as binder‐free electrodes for electrocatalytic water splitting via the hydrogen evolution reaction and oxygen evolution reaction, and beyond. Furthermore, this review focuses on the current challenges and synthesis strategies of binder‐free electrodes, with a focus on the impact of nanostructure on their functional property relationships and enhanced bifunctional electrocatalytic performance. Finally, an outlook for their future advances in energy conversion and storage is provided.
Sensitivity analysis of prefiltering in identification of two‐time scaled systems
Authors: Cavalcanti Anderson Luiz de O. , Kienitz Karl H. , Kadirkamanathan Visakan , de Medeiros Martins Allan 
Published: May 2022

AbstractSystem identification is an important field of modeling that allows obtaining mathematical models capable of reproducing the experimental behavior of dynamical systems accurately. When dealing with complex systems that involve more than one time and/or space scale, the identification task is not so trivial. In this context, this works focuses on the study of two‐time scaled systems (TTSSs), comprising a theoretical sensitivity analysis of prefiltered estimators for system identification purposes. It is worth mentioning that prefiltered estimators are a very important class of estimators when frequency‐domain identification is required rather than its time‐domain counterpart. Thus, the sensitivity analysis is performed for the identification of a Lockheed F104G aircraft model, which corresponds to a TTSS. Numerical simulations are also performed to validate the theoretical analysis.
Digitale Zwillinge von Windenergieanlagen: Sicht eines Windparkbetreibers
Authors: Ziegler Lisa , Schulze Andreas , Schlechtingen Meik 
Published: May 2022

AbstractBisher gibt es keine einheitliche Definition des Begriffs Digitaler Zwilling. Allgemein wird unter einem Digitalen Zwilling die virtuelle Abbildung eines physikalischen Objekts verstanden, die dessen Eigenschaften und Verhalten zu jeder Zeit widerspiegelt. Ein Kernaspekt ist die Datenvernetzung von Asset und Digitalem Zwilling für dessen kontinuierliche Aktualisierung. Durch eine konsequente Nutzung von Digitalen Zwillingen über die gesamte Wertschöpfungskette kann das Asset‐Portfolio technisch und wirtschaftlich optimiert werden. Dieser Bericht gibt einen Einblick in das Thema Digitale Zwillinge von Windkraftanlagen aus der Perspektive eines Anlagenbetreibers. Zunächst wird der Begriff Digitaler Zwilling im Kontext des Lebenszyklusmanagements von Windenergieanlagen definiert. Daran anschließend erfolgt eine Analyse der an einer modernen Windenergieanlage auflaufenden Datenmenge und ‐zusammensetzung. Ein besonderer Schwerpunkt liegt dabei auf den Herausforderungen und Chancen zur Nutzung dieser Datenquellen für Digitale Zwillinge. Als Beispiel wird der Aufbau eines datenbasierten Digitalen Zwillings zur Last‐ und Lebensdauerüberwachung einer Onshore‐Windkraftanlage vorgestellt. Der Digitale Zwilling bildet dabei ein zentrales Werkzeug zur Abschätzung der Restlebensdauer des Anlagenturms.