bluuebunny/crossref_metadata_2025_split huggingface dataset:
Economic Substance Doctrine: How Codification Changes Decided Cases
Authors: Wells Bret 
Published: May 2022

Health care reform mesmerized the nation last spring and created strong rhetoric on all sides. In climatic fashion, on March 25, 2010, Congress passed H.R. 4872, the Health Care and Education Reconciliation Act of 2010 (the Reconciliation Act). This legislation modified legislation that was signed into law several days earlier in H.R. 3590, the Patient Protection and Affordable Care Act (P.L. 111-148). President Obama stated that the passage of these bills represents a major accomplishment for his administration.Although this legislation will be remembered in the popular press for starting a new chapter in the country’s health care system, the passage of the Reconciliation Act also starts an important new chapter in the nation’s tax jurisprudence. In this regard, section 1409 of the Reconciliation Act adds a new section 7701(o) to the Internal Revenue Code. This provision seeks to codify and clarify the judicially-created economic substance doctrine. From its inception, the economic substance doctrine has been used to prevent taxpayers from subverting the purpose of the tax code by engaging in transactions that are fictitious or lack economic reality simply to reap a tax benefit. In this respect, the economic substance doctrine is similar to other common law canons of construction that are employed in circumstances where the literal terms of a statute can undermine the ultimate purpose of the statute. Congress had debated for years whether to codify the judicially created economic substance and business purpose doctrines, and now that debate is over.
The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma
Authors: McLure, Jr. Charles E. 
Published: May 2022

Much of this analysis was initially presented at a conference on “U.S. Energy Tax Policy” sponsored by the American Tax Policy Institute held in Washington, D.C., Oct. 15-16, 2009.“Russia . . . is a riddle, wrapped in a mystery, inside an enigma.” – Winston Churchill“The application of BTAs to energy taxes under the GATT/WTO rules is clouded with uncertainty.” – OECDWith the notable exception of the United States (and, until recently, Australia), developed nations and many nations in transition from socialism made commitments under the Kyoto Protocol to reduce emissions of CO2, the most important greenhouse gas thought to be responsible for global warming. By comparison, the Protocol excused developing countries from the need to cap emissions. Both countries making commitments to reduce emissions and those that have not made commitments, but are considering doing so, are concerned that policies adopted to meet targets for emissions reductions will place their carbon-intensive industries at a competitive disadvantage relative to those in countries not making commitments and induce carbon leakage to those nations which they see as “free riders” in the global effort to reduce greenhouse gas emissions. On the other hand, developing countries resist carbon pricing, both because they do not want to hamper economic development and because they believe that primary responsibility for reducing emissions should lie with the developed countries that emitted virtually all the greenhouse gases now in the environment.2 Moreover, the statement in the 1992 Rio Declaration on Environment and Development that “States have common but differentiated responsibilities” underlies the UN Framework Convention on Climate Change (UNFCCC) and thus the Kyoto Protocol.
The Global Shadow Bank–Systematic Risk and Tax Policy Objectives: The Uncertain Case of Foreign Hedge Fund Lending to U.S. Borrowers and Transacting in U.S. Debt Securities
Authors: Manasfi Julie A.D. 
Published: May 2022

The structure of the global financial system has drastically changed in the last few decades with the rise of what has been called a shadow banking system. The term “shadow banking system” refers to the fact that financial institutions outside the traditional banking system have acted as intermediaries between investors and borrowers and have increasingly undertaken roles traditionally played by banks, including lending capital to U.S. businesses. These intermediaries have included investment banks, hedge funds, and others that have expanded liquidity in many global financial markets, arguably increasing market efficiency.
A Proposal for Taking the Complexities Out of Taxing U.S. Retirement Distributions to Foreign Nationals
Authors: Blum Cynthia , Singer Paula N. 
Published: May 2022

As the global mobility of workers increases, more and more foreign nationals participate in U.S. retirement plans and eventually receive payments from these plans. The current system for U.S. taxation of these payments is exceedingly complex and uncertain. An elderly recipient of these payments living outside the U.S. finds it difficult and expensive to obtain the tax advice necessary for filing an accurate nonresident Form 1040NR. As a result, many do not file the return, and few are likely to be contacted by the IRS. Whatever tax, if any, was withheld by the payer becomes by default the final tax, even though it is unlikely to correspond with the actual tax liability prescribed by Congress and the applicable U.S. treaty. Moreover, foreign recipients are often able to avoid disclosure of their payments to tax authorities in their home countries.We recommend a new system for taxing retirement payments to foreign nationals that would alleviate these serious administrative burdens. Under our proposal, Congress would establish two withholding rates for these distributions: a low rate of 15% for periodic distributions or minimum required distributions; and a 30 percent rate for other lump sum distributions, which are most conducive to avoiding home country tax and depleting retirement savings. The 30 percent withholding rate would also apply whenever a payee fails to provide documentation of his U.S. or foreign status. These rates would be, by design, the final U.S. tax liability for foreign nationals, who would generally have no need to file a nonresident Form 1040NR. In addition, the Treasury would provide more detailed guidance to payers regarding the types of distributions that qualify for treaty relief; and a recipient’s request for treaty relief would always trigger notification to the home country so as to permit it to collect its own tax. Our proposal would greatly reduce administrative burdens for the IRS, for payers and for payees, and would provide greater assurance that the tax prescribed by Congress and by our treaty partners is accurately collected.
Il personaggio di Francesca Baffo nel Raverta di Giuseppe Betussi
Authors: Giardina Manuel , Stefanuto Clelia 
Published: May 2022

Giuseppe Betussi is unique among his contemporaries for the attention he pays to women. While most Italian works of the 1500s present women as secondary characters, Betuss’s work gives them the main role. This focus is made evident in the writer’s dialogues on love, in which he introduces prominent female interlocutors — such as Francesca Baffo in il Raverta (1544). This female presence is not a mere stylistic formality in Betussi’s work (most love treatises of the time do feature women). Rather, it is an occasion for the author to celebrate the intellect of women and to propose the model of a woman, and in particular of a courtesan, who is shown as an interlocutor as cultured and skilled as any man.
La vita e la produzione letteraria di Giuseppe Betussi, mostrano un profondo legame tra l’autore e le donne. A differenza di altri scrittori del Cinquecento italiano in cui si può rintracciare una filoginia solamente occasionale, nel caso di Betussi questa componente risulta essere una costante in tutta la sua carriera. In particolare è nei dialoghi amorosi in cui questo elemento risulta particolarmente evidente. Nel Raverta (1544), l’autore sceglie di inserire una donna come personaggio interlocutore del dialogo: Francesca Baffo. L’inclusione di personaggi femminili nei trattati d’amore è una caratteristica innovativa presente in molte opere cinquecentesche significativa di una maggiore partecipazione delle donne nel contesto intellettuale della società rinascimentale. Si cercherà di mostrare come nei dialoghi di Betussi, la scelta di inserire una donna come personaggio non risulti essere una mera adesione a un modello letterario esistente, ma rappresenti la volontà da parte dell’autore di celebrare le qualità intellettuali delle donne e di proporre ai lettori un modello di cortigiana colta e capace di discutere alla pari con gli uomini.
La vita e la produzione letteraria di Giuseppe Betussi, mostrano un profondo legame tra l’autore e le donne. A differenza di altri scrittori del Cinquecento italiano in cui si può rintracciare una filoginia solamente occasionale, nel caso di Betussi questa componente risulta essere una costante in tutta la sua carriera. In particolare è nei dialoghi amorosi in cui questo elemento risulta particolarmente evidente. Nel Raverta (1544), l’autore sceglie di inserire una donna come personaggio interlocutore del dialogo: Francesca Baffo. L’inclusione di personaggi femminili nei trattati d’amore è una caratteristica innovativa presente in molte opere cinquecentesche significativa di una maggiore partecipazione delle donne nel contesto intellettuale della società rinascimentale. Si cercherà di mostrare come nei dialoghi di Betussi, la scelta di inserire una donna come personaggio non risulti essere una mera adesione a un modello letterario esistente, ma rappresenti la volontà da parte dell’autore di celebrare le qualità intellettuali delle donne e di proporre ai lettori un modello di cortigiana colta e capace di discutere alla pari con gli uomini.
Un ginepro per Ginevra: appunti sulle donne Sforza protagoniste nella Gynevera de le clare donne
Authors: Rodríguez-Mesa Francisco José 
Published: May 2022

Giovanni Sabadino degli Arienti wrote, around 1490, the Gynevera de le clare donne, a collection of exemplary female biographies dedicated to Ginevra Sforza, wife and counsellor of Giovanni II Bentivoglio, de facto lord of Bologna. Unlike Boccaccio’s De mulieribus claris (archetype of this type of works), the women appearing in Sabadino’s work do not seem to have been chosen for their crucial contributions to our civilization, but for a rather different purpose, since most of them are connected to the courtly milieu of northern Italy or directly linked to the dedicatee herself. In this study we aim to examine the four biographies of the Gynevera devoted to the women belonging –as the dedicatee– to the Sforza family, i.e., the four chapters describing the lives of Bianca Maria Visconti (Francesco Sforza’s wife), Battista Sforza, Elisa Sforza, and Ippolita Maria Sforza. In these biographies the elements that contribute to praise the Sforza lineage as a whole will be analysed in order to deepen in the encomiastic approach of the work.
Giovanni Sabadino degli Arienti scrive, circa nel 1490, la Gynevera de le clare donne, una silloge di biografie muliebri esemplari dedicata a Ginevra Sforza, moglie e consigliera di Giovanni II Bentivoglio, signore de facto di Bologna. A differenza di quanto avviene nel De mulieribus claris boccaccesco, archetipo di questo tipo di cataloghi, le donne che popolano le pagine dell’opera di Sabadino non sembrano scelte per la loro indelebile traccia nella nostra civiltà, ma con uno scopo alquanto diverso, poiché la maggior parte di esse sono collegate all’ambiente cortigiano dell’Italia settentrionale o direttamente vincolate alla dedicataria stessa. In questo studio ci proponiamo di esaminare le quattro biografie della Gynevera dedicate a donne appartenenti alla famiglia Sforza, casato della destinataria della silloge. Le protagoniste di queste vite sono Bianca Maria Visconti (moglie di Francesco Sforza), Battista Sforza, Elisa Sforza e Ippolita Maria Sforza. In questi capitoli verranno analizzati gli elementi che contribuiscono a elogiare la stirpe sforzesca nel suo insieme per approfondire l’approccio encomiastico con cui l’autore affronta l’opera.
sinceritat i la franquesa com a estratègies pragmàtiques
Authors: Kuzmová Lucie 
Published: May 2022

The sincerity and the honesty as enunciative attitudes involve the personality of the speaker in his statement, they indicate the discursive intensification that, from the social point of view, can be considered as polite or impolite, because it affects the image of each participant. We study the pragmatic values of enunciative adverbs sincerament and francament in the different discursive genres in modern Catalan. This analysis is focused on the intensification and mitigation of (im)politeness in representative speech acts. Both of pragmatic strategies are used as an effective argumentative resource that reinforces the speaker's position.
La sinceritat i la franquesa como actituds enunciatives involucren el jo del parlant en el que diu, marquen la intensificació discursiva que des del punt de vista social pot tenir efectes cortesos o descortesos, ja que afecta les imatges personals dels interlocutors. S'estudien els valors pragmàtics dels adverbis d'enunciació sincerament i francament en diferents gèneres discursius del català actual. L'atenció de l'anàlisi se centra en la intensificació i l'atenuació de la (des)cortesia verbal en els actes de parla assertius. Totes dues estratègies pragmàtiques es fan servir sovint com a recursos argumentatius eficaços reforçant la posició del parlant.
Palabras en boca de mujeres. La Raffaella de Alessandro Piccolomini
Authors: Moren-Lago Eva María , Duraccio Caterina 
Published: May 2022

This article analyses the use and value of the words spoken by the protagonists of Alessandro Piccolomini's Dialogo della bella creanza delle donne (1539). Margherita and Raffaella engage in a lively conversation on a variety of topics ranging from housekeeping and beauty potions to the tricks of having a discreet lover. Raffaella shows herself to be a consummate master of rhetoric who disobeys the rules of language and conduct, disregarding the virtues of modesty and chastity. Both women are guilty of peccata linguae by uttering words that contain the seeds of dishonour, they make an illicit, vain and idle use of words, which far from being edifying becomes frivolous, corrupting and sinful from a moral point of view, but also jocular and hilarious from the point of view of an entertainment that seeks complicity with the ladies of the Sienese aristocracy, to whom Piccolomini addresses his text.
Este artículo analiza el uso y el valor de las palabras pronunciadas por las protagonistas del Dialogo della bella creanza delle donne (1539) de Alessandro Piccolomini. Margarita y Raffaella sostienen una animada conversación en torno a diferentes temas que van pasando del gobierno de la casa y las pócimas de belleza a las tretas para tener un amante discreto. Raffaella se muestra como una consumada maestra de retórica que desobedece las reglas lingüísticas y de conducta, desatendiendo las virtudes de la modestia y la castidad. Ambas mujeres son culpables del peccata linguae al pronunciar palabras que encierran la semilla del deshonor, hacen un uso ilícito, vano y ocioso de la palabra, que lejos de ser edificante se convierte en frívola, corruptora y pecaminosa desde un punto de vista moral, pero también jocosa e hilarante desde el punto de vista de un entretenimiento que busca complicidad con las damas de la aristocracia de Siena, a quienes Piccolomini dirige su texto.
Les mots témoins de la nouvelle réalité. Quelques réfléxions sur le lexique pandémique
Authors: Woch Agnieszka 
Published: May 2022

The article will focus on the lexical creativity brought about by the coronavirus pandemic. Taking as a reference period the months between February 2020 and December 2021, we will reflect on the functions and the types of lexemes used by the media that subsequently penetrated the everyday vocabulary. We will analyse the mechanisms that led to the creation of new terms based on the “lexicogenic matrices” of Jean-François Sablayrolles and we will evaluate their productivity. The corpus consists of over one hundred entries detected on both “Néoveille”, a web platform which tracks neologisms, and on the Internet, and includes mostly playful, sometimes dysphemic terms, along scientific and technical terms. All these lexemes are words that bear witness to the COVID-19 pandemic and express the need to adapt to this unprecedented reality and to categorise it by naming the new phenomena.
L’objet de notre étude sera la créativité lexicale autour de la pandémie du nouveau coronavirus SARS-COV-2. Nous réfléchirons sur les types et sur les fonctions des lexèmes apparus dans le langage médiatique et qui ont pénétré dans les conversations de tous les jours dans la période allant de février 2020 à décembre 2021. Nous nous pencherons sur les mécanismes qui ont permis la création de nouveaux termes en nous appuyant sur les matrices lexicogéniques de Jean-François Sablayrolles et nous évaluerons la productivité de ces dernières. Le corpus de l’étude englobera une centaine de termes relevés sur la plateforme Néoveille et sur Internet, tels que des termes scientifiques, techniques mais surtout des vocables ludiques, parfois dysphémiques. Tous ces lexèmes constituent des mots témoins de la pandémie de la COVID-19 et expriment la nécessité de s’adapter à cette réalité inédite et de la catégoriser en dénommant de nouveaux phénomènes.

L’objet de notre étude sera la créativité lexicale autour de la pandémie du nouveau coronavirus SARS-COV-2. Nous réfléchirons sur les types et sur les fonctions des lexèmes apparus dans le langage médiatique et qui ont pénétré dans les conversations de tous les jours dans la période allant de février 2020 à décembre 2021. Nous nous pencherons sur les mécanismes qui ont permis la création de nouveaux termes en nous appuyant sur les matrices lexicogéniques de Jean-François Sablayrolles et nous évaluerons la productivité de ces dernières. Le corpus de l’étude englobera une centaine de termes relevés sur la plateforme Néoveille et sur Internet, tels que des termes scientifiques, techniques mais surtout des vocables ludiques, parfois dysphémiques. Tous ces lexèmes constituent des mots témoins de la pandémie de la COVID-19 et expriment la nécessité de s’adapter à cette réalité inédite et de la catégoriser en dénommant de nouveaux phénomènes.
Entre la néologie dénominative et la néologie stylistique. Les formations récentes en -gate en français actuel
Authors: Kacprzak Alicja , Konowska Agnieszka 
Published: May 2022

This article deals with words ending with -gate, which have been created recently and which constitute a group of neologisms remarkable for their great diversity and their original character. Our basis is a journalistic corpus made up of 73 units created by allusion to the proper name Watergate which convey the meaning of “scandal”, “affair”. The aim of this article is to analyze their forms and also to determine their stability within the language. We distinguish three main neological models of these innovations: borrowings, hybrid compounds and “fractocompounds”. The study shows that from the point of view of their functions, the neologisms analyzed go far beyond the rigid division between denominative and stylistic neologisms.
Cet article porte sur les formations récentes en -gate qui constituent en français actuel un groupe de néologismes remarquables par leur grande diversité et leur caractère original. En nous appuyant sur un corpus de presse constitué de 73 unités créées par allusion au nom propre Watergate et véhiculant le sens de «scandale», «affaire», nous nous proposons d’interroger leurs formes et leurs fonctions, ainsi que de déterminer leur stabilité au sein de la langue. Nous distinguons trois modèles néologiques principaux de ces innovations: emprunts, composés hybrides et fractocomposés. L’étude montre que du point de vue de leurs fonctions, les néologismes analysés dépassent de loin la division rigide entre néologismes dénominatifs et stylistiques.
Prevalence, awareness, and associated factors of high blood pressure among female migrant workers in Central South China
Authors: Peng Hua , Sun Mei , Hu Xin , Han Huiwu , Su Jing , Peng Emin , Wiley James , Lommel Lisa , Chen Jyu-Lin 
Published: May 2022

Background
Although many young Chinese women migrate to urban regions for better opportunities, little is known about the prevalence and awareness of having high blood pressure (HBP) in this population. This study investigated the prevalence, awareness, and factors associated with HBP among young female migrant workers in Central South China.

Methods
We conducted a cross-sectional study to identify HBP (2017 ACC/AHA guidelines) among female migrant workers aged 18–45 years in Central South China. Demographics, anthropometric measurements, hypertension-related lifestyle, awareness of HBP, and blood pressure were recorded. Logistic regression analysis was used to identify the factors associated with HBP (blood pressure ≥ 130/80 mmHg).

Results
Overall, 232 female migrants participated in the study (mean age 34.4; standard deviation: 6.4 years). The prevalence of HBP was 27.2% (95% CI [21.6–33.2]), and 88.9% of the participants were unaware of their HBP status. Having rural medical insurance (odds ratio [OR] = 20.7; 95% confidence interval 95% CI [2.1–204.8]), awareness of having HBP (OR = 5.1; 95% CI [1.4–18.5]), physical inactivity (OR = 2.9; 95% CI [1.1–7.9]), and being overweight/obese (OR = 2.7; 95% CI [1.3–6.1]) were independently associated with HBP.

Conclusions
This study revealed a high prevalence of HBP among young Chinese female migrant workers, as well as a high frequency of being unaware of their condition and some associated factors (rural medical insurance, awareness of having HBP, physical inactivity, and overweight/obesity). The uncontrolled HBP among young Chinese female migrant workers suggested that health education needs further promotion in such a population.
Initialization and Estimation of Weights and Bias using Bayesian Technique
Authors: Robert Oryiema , Angwenyi David , Achiles Nyogesa , On'gala Jacob 
Published: May 2022

Researches on artificial neural network models have shown that the method used to initialize and estimate weights and bias always determines the rate at which the network will converge and how efficient the model will perform. Although there are several methods that can be used to initialize and estimate network weights and bias, Bayesian approach is widely considered as a more efficient method for modelling artificial neural networks because it can easily compute the inverses of covariance matrices with high dimension that otherwise are computationally expensive. This study has developed a new filter, the First order Extended Ensemble Filter(FoEEF),that applies numerical solution in solving the inverses of high dimensional covariance matrices from I ^ to ′ s stochastic state-space dynamical models. The research applies the new FoEEF Filter to initializes and estimates the weights and bias of artificial neural network. Comparison on the performance of FoEEF filter in estimating weights and bias are done against the performance of EKF on function estimations by using two different functions, sin(x)+Q function and 3sin(x)3− 3sin(x)2 − sin(x) + 1 function, within 18 and 22 epochs. Emphasis of the performance is placed on the rate at which the models converge. This study gauges the performance by determining the minimum value of the mean square error produced from each epoch and average mean square error minimum value.The outcome from the study showed that FoEEF filter had the lowest value of mean square error and average mean square error which was achieved with the least number of epochs compared to EKF filter. This study concluded that the new FoEEF performed better than EKF and is a more suitable filter for that can be used for initialization and estimation of weights and bias in artificial neural network.