cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
From iterated integrals and chronological calculus to Hopf and Rota-Baxter algebras
Creators: name: Ebrahimi-Fard, Kurusch
name: Patras, Frederic
Publisher: name: arXiv
Year: 2019
Subjects: subject: Rings and Algebras (math.RA)
subject: Mathematical Physics (math-ph)
subject: FOS: Mathematics
subject: FOS: Physical sciences

description: Gian-Carlo Rota mentioned in one of his last articles the problem of developing a theory around the notion of integration algebras, which should be dual to the one of differential algebras. This idea has been developed historically along three lines: using properties of iterated integrals and generalisations thereof, as in the theory of rough paths; using the algebraic structures underlying chronological calculus such as shuffle and pre-Lie products, as they appear in theoretical physics and control theory; and, more generally, using a particular operator identity which came to be known as Rota-Baxter relation. The recent developments along each of these lines of research and their various application domains are not always known to other communities in mathematics and related fields. The general aim of this survey is therefore to present a modern and unified perspective on these approaches, featuring among others non-commutative Rota-Baxter algebras and related Hopf and Lie algebraic structures such as descent algebras, algebras of simplices as well as shuffle, pre- and post-Lie algebras and their enveloping algebras. Accordingly, two viewpoints are proposed. A geometric one, that can be derived using combinatorial properties of Euclidean simplices and the duality between integrands and integration domains in iterated integrals. An algebraic one, provided by the axiomatisation of integral calculus in terms of Rota-Baxter algebra.
Automation and the Income Tax
Creators: name: Soled, Jay A.
name: Thomas, Kathleen DeLaney
Publisher: name: Columbia Journal of Tax Law
Year: 2019

description: Technological advancements are playing a transformative role in curtailing the need for labor. These very same forces are catapulting capital in the form of robotics, machinery, and intellectual property to the economic forefront. In virtually every sphere of human existence, labor’s decline and capital’s rise have been widely felt. In short, automation has become society’s new focal point. Notwithstanding the magnitude of these changes, Congress appears committed to retaining its historic pattern of taxing labor income more heavily than it taxes income derived from capital. However, as technology continues to evolve and capital gradually eclipses labor’s role in the economy, a fundamental shift in the tax system will be needed to maintain a viable revenue stream. This Article explores the ways that automation has impacted the tax system in terms of efficiency, fairness, and revenue. It concludes that our twentieth-century tax system is unsustainable in the twenty-first century. It then offers proposals for how policymakers should reform the tax law to account for labor’s decline and capital’s rise. Among other things, the technological era requires that all income—regardless of source—bear a similar tax burden.
description: Columbia Journal of Tax Law, Vol. 10 No. 1 (2019)
Bioorthogonal click chemistry – synthesis of aptamer-conjugated polymeric nanoparticles for cancer targeting and pretargeted imaging of ⁹⁹ᵐTc-labeled tetrazines
Creators: name: Bohrmann, Johannes Lennart
Publisher: name: University of British Columbia
Year: 2024

description: The bioorthogonal click reaction between tetrazines and trans-cyclooctene (TCO) has tremendous potential for bioconjugation and pretargeted imaging due to its rapid kinetics and selectivity. The aim of this dissertation was to utilize the tetrazine ligation for the synthesis of an aptamer targeted nanoprobe and to evaluate novel 99mTc-labeled tetrazines for pretargeted imaging. Aptamers are small single-stranded oligonucleotides that bind their target with high specificity and affinity. A significant limitation of aptamers is their small size and susceptibility to nucleases, which leads to rapid degradation and elimination. Formulation strategies such as the conjugation to macromolecules or nanoparticles hold great potential to improve the pharmacokinetics of aptamers. In this dissertation, the tetrazine ligation was used to covalently conjugate sgc8, a PTK7 specific DNA aptamer to the long circulating polymeric nanoparticle hyperbranched polyglycerol (HPG). The conjugation of sgc8 to HPG led to a marked increase in plasma stability. The binding ability of sgc8 and HPG-sgc8 was confirmed against a range of cancer derived cell lines. However, control experiments with a non-targeting aptamer under different temperatures revealed important limitations regarding the specificity of sgc8 and non-specific binding of ssDNA. The pharmacokinetic profile and tumor uptake of targeted and non-targeted HPG was assessed using SPECT/CT imaging. Despite strong binding in vitro, no targeting effect of HPG-sgc8 could be detected in vivo. This study suggests that passive accumulation of HPG in the tumor dominates over sgc8-mediated binding and highlights the need to better characterize existing aptamers. Pretargeted imaging with radiolabeled tetrazines holds the potential to reduce radiation burden to patients and improve contrast. Structure-activity relationships for many radiolabeled tetrazines have been established over the recent years. However, a lack of knowledge exists concerning ⁹⁹ᵐTc-labeled tetrazines. A panel of four ⁹⁹ᵐTc-labeled was synthesized and the in vivo click performance was assessed using a TCO-modified bisphosphonate for bone targeting. The results of this study indicate that less hydrophilic tetrazines and longer plasma half-life might be important characteristics to further develop ⁹⁹ᵐTc-labeled tetrazines.
Schrödinger’s Currency: How Virtual Currencies Complicate the RIC and REIT Qualification Requirements
Creators: name: Pond, Laura D.
Publisher: name: Columbia Journal of Tax Law
Year: 2018

description: Internal Revenue Code (hereinafter “I.R.C.” or “the Code”) provisions governing Regulated Investment Companies (RICs) or “mutual funds” predate the internet by nearly half a century. The Investment Company Act of 1940 (hereinafter “the ‘40 Act”) followed four years thereafter. Twenty years later, I.R.C. § 856 was added; it contains very similar qualification requirements to Section 851 but is only applicable to investments in Real Estate Investment Trusts (REITs). Computers were in their infancy when RICs and REITs changed the way individuals invested. At that time, no one could have predicted the impact the internet would have on the world. Even more recently, virtual currency has emerged as a lucrative new way for individuals to invest their real-world cash, but tax policy has not caught up. In 2014, the Internal Revenue Service (hereinafter “the Service” or “the IRS”) declared that virtual currency will be treated as property—not currency—for federal income tax purposes. Other administrative agencies have taken a markedly different stance, classifying virtual currency as a commodity, or a security, although the Securities and Exchange Commission (SEC) has not yet taken a public position on the regulation of virtual currency. None of these characterizations adequately define virtual currency for the RIC or REIT context. The Code does not yet allow a security which is not regulated by the ‘40 Act to constitute a security for the purposes of the RIC or REIT qualification requirements. To qualify as a tax-favored RIC or REIT, (1) the entity must derive a high percentage of its income from certain enumerated sources (hereinafter “good” income), and (2) a certain percentage of its assets must be represented by cash, securities, and, in the case of REITs, real estate (hereinafter “good” assets). This paper explores the origin and justification of the “good” income and “good” asset qualification requirements or “tests.” The tests’ complete dependence on the ‘40 Act to classify qualifying securities can hinder the Service’s ability to adjust the tax rules to technological advancements. The paradigm should be driven by the Service’s classification of securities and other income and assets, wherein the ‘40 Act supplements the Code’s RIC and REIT qualification requirements but does not dictate them. As new technologies manifest, the Service will be able to address them quickly, thereby fostering investment in new technologies without the confusion or abuse attendant when technological advancements and the Tax Code collide.
description: Columbia Journal of Tax Law, Vol. 9 No. 2 (2018)
On the Threshold: Smallness and the Value-Added Tax
Creators: name: Satterthwaite, Emily Ann
Publisher: name: Columbia Journal of Tax Law
Year: 2018

description: Value-added taxation (“VAT”) has taken the world by storm. It has been adopted by over 150 countries that comprise about three-quarters of the world’s population, and accounts for more than twenty percent of worldwide tax revenue raised. In some regards, the VAT can be seen as a more modern cousin of the retail sales taxes used by many U.S. states. The U.S. stands out as the only jurisdiction among OECD countries without a VAT, despite recurring calls for adding it as an overdue complement to the income tax. In contrast, in many developing and transitional economies, the adoption of VAT systems as part of austerity measures and fiscal reforms reflects the inexorable pressures of globalization. Notwithstanding the huge range of country-level experiences with the VAT, its importance is far from waning. The six member states of the Gulf Cooperation Council (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates) are in the process of adopting a community-wide VAT scheduled to take effect in 2018. In early August of 2016, India accomplished what had long been thought to be politically impossible and passed legislation authorizing a national VAT. New Zealand and Australia have recently undertaken a series of VAT reforms to improve their existing VAT systems.[9] Canada’s VAT recently celebrated its twenty-fifth birthday.
description: Columbia Journal of Tax Law, Vol. 9 No. 2 (2018)
Social Impact Bonds: A Tax-Favored Investment?
Creators: name: Mazur, Orly
Publisher: name: Columbia Journal of Tax Law
Year: 2018

description: Salt Lake County, Utah, like many other counties throughout the nation, has struggled with finding a meaningful and effective way to address persistent homelessness and high rates of recidivism within the county. Current government funding for programs to address these issues is limited and their effectiveness is often unknown. The result is costly: 43% of persistently homeless individuals in Salt Lake County become chronically homeless within two years; 74% of high-risk offenders return to county jail within four years of their release; and the Salt Lake County jail is currently operating at full capacity. These issues also result in numerous other social and financial costs to society. In an attempt to address these issues, in December 2016, Salt Lake County launched a million dollar initiative to provide more than 500 of the county’s most vulnerable and at-risk population with innovative, evidence-based, preventative services never before available to these residents. Unlike other social programs, the government (and taxpayers) will not have to pay anything initially. Instead, investors will provide the upfront capital to finance the program and assume the risk of an unsuccessful program. If the program is successful in achieving pre-determined results, only then will the government repay the investors their initial capital, as well as a small return on their investment. The structure of the Salt Lake County program is just one example of a new type of financing mechanism that has recently emerged: social impact bonds (“SIBs”). Although still in their infancy, SIBs have generated a lot of excitement. They have received support from the Obama administration, major financial institutions, policy experts, philanthropic organizations, and universities. As a result, numerous SIBs have already been launched in communities across the country and world to address issues ranging from unemployment and child welfare to education and mental illness. Despite this initial excitement, SIBs have not yet generated sufficient private capital to truly make an impact in the United States. This Article is the first to argue that U.S. tax law is one factor that significantly contributes to the lack of private SIB investments in the United States. To demonstrate the chilling effect that the tax law has on these potentially powerful investments, I first describe the concept of a SIB, its benefits and limitations, and the likely tax implications to private SIB investors. Against this backdrop, I then consider from a normative perspective whether Congress should modify federal income tax laws to make SIBs a more tax-favored investment for private investors. My conclusion is that a tax policy change is needed.
description: Columbia Journal of Tax Law, Vol. 9 No. 1 (2018)
Fire shapes fungal guild diversity and composition through direct and indirect pathways
Creators: name: Greenwood, L
name: Nimmo, DG
name: Egidi, E
name: Price, JN
name: McIntosh, Rachel
name: Frew, A
Publisher: name: La Trobe
Year: 2023
Subjects: classificationCode: 3104
subject: Evolutionary biology
classificationCode: 31
subject: Biological sciences
subject: FOS: Biological sciences

description: Fire has shaped global ecosystems for millennia by directly killing organisms and indirectly altering habitats and resources. All terrestrial ecosystems, including fire-prone ecosystems, rely on soil-inhabiting fungi, where they play vital roles in ecological processes. Yet our understanding of how fire regimes influence soil fungi remains limited and our knowledge of these interactions in semiarid landscapes is virtually absent. We collected soil samples and vegetation measurements from sites across a gradient in time-since-fire ages (0–75 years-since-fire) and fire frequency (burnt 0–5 times during the recent 29-year period) in a semiarid heathland of south-eastern Australia. We characterized fungal communities using ITS amplicon-sequencing and assigned fungi taxonomically to trophic guilds. We used structural equation models to examine direct, indirect and total effects of time-since-fire and fire frequency on total fungal, ectomycorrhizal, saprotrophic and pathogenic richness. We used multivariate analyses to investigate how total fungal, ectomycorrhizal, saprotrophic and pathogenic species composition differed between post-fire successional stages and fire frequency classes. Time-since-fire was an important driver of saprotrophic richness; directly, saprotrophic richness increased with time-since-fire, and indirectly, saprotrophic richness declined with time-since-fire (resulting in a positive total effect), mediated through the impact of fire on substrates. Frequently burnt sites had lower numbers of saprotrophic and pathogenic species. Post-fire successional stages and fire frequency classes were characterized by distinct fungal communities, with large differences in ectomycorrhizal species composition. Understanding the complex responses of fungal communities to fire can be improved by exploring how the effects of fire flow through ecosystems. Diverse fire histories may be important for maintaining the functional diversity of fungi in semiarid regions.
Bäcklund Transformations for First and Second Painlevé Hierarchies
Creators: name: Sakka, Ayman Hashem
Publisher: name: arXiv
Year: 2009
Subjects: subject: Exactly Solvable and Integrable Systems (nlin.SI)
subject: Classical Analysis and ODEs (math.CA)
subject: FOS: Physical sciences
subject: FOS: Mathematics

description: We give Bäcklund transformations for first and second Painlevé hierarchies. These Bäcklund transformations are generalization of known Bäcklund transformations of the first and second Painlevé equations and they relate the considered hierarchies to new hierarchies of Painlevé-type equations.
Adjoint Reidemeister torsions from wrapped M5-branes
Creators: name: Gang, Dongmin
name: Kim, Seonhwa
name: Yoon, Seokbeom
Publisher: name: arXiv
Year: 2019
Subjects: subject: Geometric Topology (math.GT)
subject: High Energy Physics - Theory (hep-th)
subject: FOS: Mathematics
subject: FOS: Physical sciences

description: We introduce a vanishing property of adjoint Reidemeister torsions of a cusped hyperbolic 3-manifold derived from the physics of wrapped M5-branes on the manifold. To support our physical observation, we present a rigorous proof for the figure-eight knot complement with respect to all slopes. We also present numerical verification for several knots.
Soldiers with Fortunes? Rethinking the Tax Treatment of Fallen Combatants
Creators: name: Cooper, Jeffrey A.
Publisher: name: Columbia Journal of Tax Law
Year: 2018

description: From the Revolutionary War to the battle against international terrorism, American history has been shaped by military conflict. That national history also reflects an ongoing effort to thank those who have served in our nation’s armed forces and to honor those who have fallen in combat. Like much in our national consciousness, such as our desires to incentivize energy efficiency, higher education, and home ownership, our quest to honor our fallen heroes has shaped modern tax policy. The tax code contains a litany of tax relief provisions targeted toward members of the nation’s military, including statutes providing relief from income and estate taxes for those who die in combat operations. In this article, I explore the origins, justification and operation of the estate tax relief offered to those who fall in combat (hereinafter the “combat exemption” or “the estate tax exemption”), currently codified in Section 2201 of the Internal Revenue Code (hereinafter “the Code”). I contend that while well-intentioned, the combat exemption is a poorly-targeted provision that does little to address the plight of those left behind by our fallen heroes. I urge Congress to abandon the provision and instead to offer greater, simplified, income tax relief to the families of those lost in combat.
description: Columbia Journal of Tax Law, Vol. 9 No. 1 (2018)
Thermodynamic Evidence for a Two-Component Superconducting Order Parameter in Sr$_2$RuO$_4$
Creators: name: Ghosh, Sayak
name: Shekhter, Arkady
name: Jerzembeck, F.
name: Kikugawa, N.
name: Sokolov, Dmitry A.
name: Brando, Manuel
name: Mackenzie, A. P.
name: Hicks, Clifford W.
name: Ramshaw, B. J.
Publisher: name: arXiv
Year: 2020
Subjects: subject: Superconductivity (cond-mat.supr-con)
subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: FOS: Physical sciences

description: Sr$_2$RuO$_4$ has stood as the leading candidate for a spin-triplet superconductor for 26 years. Recent NMR experiments have cast doubt on this candidacy, however, and it is difficult to find a theory of superconductivity that is consistent with all experiments. What is needed are symmetry-based experiments that can rule out broad classes of possible superconducting order parameters. Here we use resonant ultrasound spectroscopy to measure the entire symmetry-resolved elastic tensor of Sr$_2$RuO$_4$ through the superconducting transition. We observe a thermodynamic discontinuity in the shear elastic modulus $c_{66}$, requiring that the superconducting order parameter is two-component. A two-component $p$-wave order parameter, such as $p_x+i p_y$, naturally satisfies this requirement. As this order parameter appears to be precluded by recent NMR experiments, we suggest that two other two-component order parameters, namely $\left\{d_{xz},d_{yz}\right\}$ or $\left\{d_{x^2-y^2},g_{xy(x^2-y^2)}\right\}$, are now the prime candidates for the order parameter of Sr$_2$RuO$_4$.
Gallery-Supported Art Exhibitions: Critiquing “Crayola”
Creators: name: Choike, Anne M.
Publisher: name: Columbia Journal of Tax Law
Year: 2018

description: This Article examines galleries’ practice of financially supporting art exhibitions presented by nonprofit art institutions, in light of the requirement imposed upon charitable organizations by the United States Internal Revenue Code to “exclusively” conduct activities that advance a public interest. Board members of nonprofit art organizations have fiduciary duties that require fidelity to the organizational mission, but courts’ deferential position results in tax rules being more restrictive in practice. Nonprofit art organizations receive federal income tax exemption conditional upon their pursuit of a charitable purpose that serves a public, rather than a private, interest. Organizations do not have a charitable, exemption-eligible purpose if they conduct their activities in a commercial manner. In addition, 501(c)(3) organizations operate subject to the condition that their assets do not benefit of any individual who exercises control over them. A further restriction on 501(c)(3) organizations, the “private benefit doctrine,” prohibits third parties to the organization from benefiting from a relationship with the nonprofit more than incidentally. It is the broader public, rather than any individual insider(s) or external private entity(s), who should benefit from the organization’s mission and activities in furtherance thereof. These rules have fairly strictly prohibited nonprofit art galleries from selling art. It is unclear whether the same rules can and do extend to the practice of gallery-supported art exhibitions, which seem to effectively enable for-profit galleries to conduct—for the price of a “donation” fee—some of their commercial activities in connection with nonprofit art exhibitions.
description: Columbia Journal of Tax Law, Vol. 9 No. 1 (2018)
title: Two apologists for Catholic Christology : Henry Parry Liddon and Charles Gore
Creators: name: Willshaw, T. M
Publisher: name: University of Kent
Year: 2022

description: On going up to Oxford in 1846, Liddon came under the influence of Pusey and formed a lifelong devotion to him. Liddon gained an early reputation as a preacher and an analysis of his sermons suggests the particularly determined character of his apology for Catholic Cbristo10gy. Alarmed by current theological developments, he used his Bampton Lectures to refute the new Socinianism, and hi~ appointment as Canon of St. Paul's in 1870 provided occasions for a more popular influence. His work constitutes, therefore, the exemplar of later Tractarian orthodoxy and of what was thought useful to reassure believers amidst growing scepticism. That the theologian whom Liddon had proposed to continue his work of opposing 'rationalism' ~hou1d have seemed to Liddon to have so signally departed from that orthodoxy is thus a matter of some interest. Gore certainly seemed to Liddon and others to belong within the same High Church tradition. Liddon secured his appointment as first Principal Librarian of Pusey House. Only by a careful reading of Gore's larger theological work can we come to assess how far Liddon was justified in seeing a betrayal of Puseyism in Gore's contribution to Lux Mundi. Gore used the Bampton Lectureship to clarify his position and to develop an imaginative restatement of it and any subsequent assessment of his concept of orthodoxy must take these and later writings" into account. Prom the examination of the Christo1ogica1 apologetics of Liddon and Gore, it is possible to open upon the large questions of the relation of scientific, historicist culture to the doctrinal structures of Catho1io Christianity. The elucidation of the differences between Liddon and Gore, which have been both exaggerated and underestimated, m~, therefore, be expected to exhibit not on~ the peculiarities of their theologies, but also the difficulties inherent in ~ attempt at Catho1io apologetics.
SUG'URTA KOMPANIYALARI MOLIYAVIY BARQARORLIGINI BAHOLASH METODIKASI
Creators: name: Talaba: Sayitxonova Muxlisa Ilyosxon qizi Djanibekova Sarvinoz Mahmudmurodovna Fan o`qituvchi: ''Investitsiya va Innovatsiyalar" kafedrasi v.b.dotsenti PhD Turayev Alijon Akmal o'g'li Samarqand iqtisodiyot va service instituti
Publisher: name: Zenodo
Year: 2025

description: Iqtisodiy adabiyotlarning ko‘pchiligida moliyaviy mustahkamlikka (barqarorlikka) va balans likvidligiga bir xil ta’rif berishadi va aniqlanayotgan ko‘rsatkichni moliyaviy mustahkamlik yoki balans likvidligi, ya’ni korxonalarning olingan qarzlarni qaytarib berish qobiliyatiga egalik deb tushuniladi. Mazkur maqolada sug'urta kompaniyalari moliyaviy barqarorligini baholash metodikasi haqida so`z yuritiladi.

Kalit so`zlar: Bozor iqtisodiyoti, tadbirkorlik subyektlari, Moliyaviy barqarorlik, sug‘urta kompaniyasi, likvidlilik, solventlik, rentabellik, kapital yetarliligi.
Coexistence of localized Gibbs measures and delocalized gradient Gibbs measures on trees
Creators: name: Henning, Florian
name: Kuelske, Christof
Publisher: name: arXiv
Year: 2020
Subjects: subject: Probability (math.PR)
subject: Mathematical Physics (math-ph)
subject: FOS: Mathematics
subject: FOS: Physical sciences
subject: 82B26 (Primary) 60K35 (Secondary)

description: We study gradient models for spins taking values in the integers (or an integer lattice), which interact via a general potential depending only on the differences of the spin values at neighboring sites, located on a regular tree with d + 1 neighbors. We first provide general conditions in terms of the relevant p-norms of the associated transfer operator Q which ensure the existence of a countable family of proper Gibbs measures. Next we prove existence of delocalized gradient Gibbs measures, under natural conditions on Q. This implies coexistence of both types of measures for large classes of models including the SOS-model, and heavy-tailed models arising for instance for potentials of logarithmic growth.
description: 33 pages, 4 figures
Who Pays the Price of Civilization?
Creators: name: San Juan, Eric A.
Publisher: name: Columbia Journal of Tax Law
Year: 2018

description: Current events appear to challenge preconceptions of civilization. On opposite sides of the ocean, heads of state are associated with “alternative facts,” alleged fratricide, or death squads.[1] Central to the received notions shaken by these developments would be the rule of law. Can rational legality survive apparently aberrant administrations? To address this question, this Article introduces the evolutionary context from which the rule of law arose. To balance inaccuracies of generalization, this Article proceeds with case studies from both America and overseas. As a particular field of compliance (or noncompliance) with the rule of law, the Article focuses on tax law. As U.S. Justice Oliver Wendell Holmes, Jr. opined in a landmark trans-Pacific case, “Taxes are what we pay for civilized society.”[2] The reasons why people do or don’t comply with taxation may offer insight into legal compliance generally. Thus, a case study of tax may have implications for popular adherence to the rule of law.
description: Columbia Journal of Tax Law, Vol. 9 No. 1 (2018)
Nurses' Roles in Bereavement Care in Acute Non-metropolitan Hospitals: A Qualitative Study.
Creators: name: RAYMOND, ANITA GAY
Publisher: name: Monash University
Year: 2022
Subjects: classificationCode: 420501
subject: Acute care

description: The overall aim of this study was to understand how nurses in non-metropolitan hospital settings, provide bereavement care to patients and families during end-of-life care. Overall the study's findings add to the limited body of knowledge concerning roles that acute care nurses' undertake as bereavement care, in non-metropolitan hospitals. Role clarity concerning bereavement care has identified key implications for nursing practice, education and research in support of quality bereavement care. The complexity of the bereavement process and the implications this has on acute care nurse to deliver individualised care to meet the unique needs of patients and families was a key learning.
Dusty Wind-Blown Bubbles
Creators: name: Everett, John E.
name: Churchwell, Ed
Publisher: name: arXiv
Year: 2010
Subjects: subject: Solar and Stellar Astrophysics (astro-ph.SR)
subject: Astrophysics of Galaxies (astro-ph.GA)
subject: FOS: Physical sciences

description: Spurred by recent observations of 24 micron emission within wind-blown bubbles, we study the role that dust can play in such environments, and build an approximate model of a particular wind-blown bubble, `N49.' First, we model the observations with a dusty wind-blown bubble, and then ask whether dust could survive within N49 to its present age (estimated to be 5x10^5 to 10^6 years). We find that dust sputtering and especially dust-gas friction would imply relatively short timescales (t ~ 10^4 years) for dust survival in the wind-shocked region of the bubble. To explain the 24 micron emission, we postulate that the grains are replenished within the wind-blown bubble by destruction of embedded, dense cloudlets of ISM gas that have been over-run by the expanding wind-blown bubble. We calculate the ablation timescales for cloudlets within N49 and find approximate parameters for the embedded cloudlets that can replenish the dust; the parameters for the cloudlets are roughly similar to those observed in other nebula. Such dust will have an important effect on the bubble: including simple dust cooling in a wind-blown bubble model for N49, we find that the luminosity is higher by approximately a factor of six at a bubble age of about 10^4 years. At ages of 10^7 years, the energy contained in the bubble is lower by about a factor of eight if dust is included; if dust must be replenished within the bubble, the associated accompanying gas mass will also be very important to wind-blown bubble cooling and evolution. While more detailed models are certainly called for, this work illustrates the possible strong importance of dust in wind-blown bubbles, and is a first step toward models of dusty, wind-blown bubbles.
description: 13 pages, 14 figures, Accepted to ApJ
title: Trait emotional intelligence and relationship satisfaction
title: the mediating role of dyadic coping
titleType: Subtitle
Creators: name: Wollny, Anna
name: Jacobs, Ingo
name: Pabel, Luise
Publisher: name: Universität Potsdam
Year: 2021
Subjects: subject: 150 Psychologie

description: Trait emotional intelligence (TEI) is an important individual difference variable that is related to the quality of romantic relationships. The present study investigated the associations between TEI, dyadic coping, and relationship satisfaction. A convenience sample of N = 136 heterosexual couples was recruited online. When the actor-partner interdependence model was applied to the data, TEI showed a positive actor effect and a positive partner effect on relationship satisfaction. The actor effect and partner effect of TEI on relationship satisfaction were partially mediated through positive dyadic coping and common dyadic coping, respectively. A small total indirect actor effect was also found for negative dyadic coping. Controlling for potential content overlap between TEI and relationship satisfaction did not alter the results. However, removing variance from the TEI score that was shared with the Big Five trait factors attenuated TEI's actor and partner effects on relationship satisfaction and rendered all but one actor effect for TEI on dyadic coping and all but one indirect effect nonsignificant. The results underline the importance of TEI for the quality of romantic relationships and they shed light on underlying mechanisms. Implications for theory, research, and applications in counseling contexts will be discussed.
description: Postprints der Universität Potsdam : Mathematisch-Naturwissenschaftliche Reihe; 1175
Controlled neighbor exchanges drive glassy behavior, intermittency and cell streaming in epithelial tissues
Creators: name: Das, Amit
name: Sastry, Srikanth
name: Bi, Dapeng
Publisher: name: arXiv
Year: 2020
Subjects: subject: Soft Condensed Matter (cond-mat.soft)
subject: Disordered Systems and Neural Networks (cond-mat.dis-nn)
subject: Cell Behavior (q-bio.CB)
subject: Tissues and Organs (q-bio.TO)
subject: FOS: Physical sciences
subject: FOS: Biological sciences

description: Cell neighbor exchanges are integral to tissue rearrangements in biology, including development and repair. Often these processes occur via topological T1 transitions analogous to those observed in foams, grains and colloids. However, in contrast to in non-living materials the T1 transitions in biological tissues are rate-limited and cannot occur instantaneously due to the finite time required to remodel complex structures at cell-cell junctions. Here we study how this rate-limiting process affects the mechanics and collective behavior of cells in a tissue by introducing this important biological constraint in a theoretical vertex-based model as an intrinsic single-cell property. We report in the absence of this time constraint, the tissue undergoes a motility-driven glass transition characterized by a sharp increase in the intermittency of cell-cell rearrangements. Remarkably, this glass transition disappears as T1 transitions are temporally limited. As a unique consequence of limited rearrangements, we also find that the tissue develops spatially correlated streams of fast and slow cells, in which the fast cells organize into stream-like patterns with leader-follower interactions, and maintain optimally stable cell-cell contacts. The predictions of this work is compared with existing in-vivo experiments in Drosophila pupal development.
The Myth of Corporate Tax Residence
Creators: name: Elkins, David
Publisher: name: Columbia Journal of Tax Law
Year: 2018

description: The issue of corporate residence has recently attracted a great deal of attention in both the popular press and in academic discourse, primarily because of the phenomenon of corporate inversions. The consensus among commentators is that the root of the problem is a flawed definition of corporate residence, and they have therefore proposed replacing the current definition, which relies upon place of incorporation, with another that relies upon control and management, home office, customer base, source of income, or the residence of shareholders. The thesis of this article is that the concept of tax residence is inapplicable to corporations. Residence in tax law delineates the boundaries of distributive justice, and whereas corporations cannot be parties to a scheme of distributive justice, corporate residence is a misnomer. The incongruity of corporate residence along with the fact that residence is a fundamental concept in international taxation is one reason that the current international tax regime has proven unviable. The article then goes on to describe in broad outline an international corporate tax regime that avoids the problem of corporate residence by focusing on shareholders instead of on corporations.
description: Columbia Journal of Tax Law, Vol. 9 No. 1 (2018)
Women Living with Psychosis and Being Cared for in Kingdom of Saudi Arabia: A Phenomenological Study
Creators: name: ALYAHYA, NORAH MOHAMMED A
Publisher: name: Monash University
Year: 2022
Subjects: classificationCode: 420504
subject: Mental health nursing

description: This research was undertaken in the Kingdom of Saudi Arabia (KSA) to describe the experiences of women who are living with psychosis, and of the nurses who provide mental health care. The women and nurses shared stories and offered insights into the challenges they face. The findings will assist the KSA workforce to rethink mental health nursing practice and education. Participants highlighted needs to address language differences, and for more advanced mutual understanding and therapeutic connection. Additionally, there are needs for more conducive healing spaces, mental health education programmes for consumers, and improvement in wider community awareness of psychosis.
A Framework for Testing Regulatory Authority
Creators: name: Creamer, Ron
Publisher: name: Columbia Journal of Tax Law
Year: 2017

description: In FDA v. Brown & Williamson Tobacco Corp., the Supreme Court considered whether Congress had granted the FDA authority to regulate tobacco and tobacco products. The Court held, in a 5-4 decision, that Congress had not granted such authority. Writing in dissent, Justice Breyer primarily relied on the text of the Food, Drug, and Cosmetic Act (FDCA). The FDCA granted authority to the FDA to regulate “drugs” and “devices.” Nicotine is a drug; a cigarette is a device to deliver nicotine. Justice Breyer wrote: “In short, I believe that the most important indicia of statutory meaning—language and purpose—along with the FDCA’s legislative history . . . are sufficient to establish that the FDA has authority to regulate tobacco.” In an opinion written by Justice O’Connor and joined by, among others, Justices Scalia and Thomas, the majority looked beyond the statutory language “in isolation” and held that, after examining the FDCA as a whole, the FDA’s own statements on the limits of its jurisdiction, and 35 years of tobacco-specific legislation (as well as legislative history and bills proposed but not adopted), “it is clear that Congress intended to exclude tobacco products from the FDA’s jurisdiction.” In short, notwithstanding that nicotine is a drug and a cigarette is a drug delivery device (at least in the normal sense of those words), that’s not what Congress meant.
description: Columbia Journal of Tax Law, Vol. 8 No. 3 (2017)
Fostering Ethical Professional Identity in Tax: Using the Traditional Tax Classroom
Creators: name: Field, Heather M.
Publisher: name: Columbia Journal of Tax Law
Year: 2017

description: Who will today’s tax law students be as legal professionals? How will they build sustainable, impactful, and ethical careers in tax law? Students should develop an ethical professional identity, and law schools must help students in this endeavor. The Carnegie Report of 2007 argued that law schools must incorporate professional identity development into legal education.[3] The CLEA Report, another 2007 report on legal education reform, also highlighted professional identity formation as a core objective for legal education.[4] These reports led to a flurry of academic articles and books about professional identity formation,[5] and at least six schools have now adopted student learning outcomes to the effect that “students should develop a personal code of ethics/moral core to guide discretionary professional decision-making”.
description: Columbia Journal of Tax Law, Vol. 8 No. 3 (2017)
Tax Planning Under the Destination Based Cash Flow Tax: A Guide for Policymakers and Practitioners
Creators: name: Miller, David S.
Publisher: name: Columbia Journal of Tax Law
Year: 2017

description: This essay describes some basic tax-planning strategies under the destination based cash flow tax (DBCFT) proposed as part of the “Blueprint” published by the Committee on Ways & Means of the House of Representatives. This article is designed first for policymakers so that they can either correct or confirm the strategies I describe, and second for the practitioners and taxpayers that will navigate the DBCFT if it is enacted. A central theme of the discussion that follows is that the DBCFT contained in the Blueprint is not the “pure” DBCFT proposed by economists. Instead, it is a hybrid that incorporates aspects of the pure DBCFT, but also elements of our current income tax. Many of the planning opportunities under the DBCFT arise because of its hybrid nature.
description: Columbia Journal of Tax Law, Vol. 8 No. 2 (2017)
Extent of Fermi-surface reconstruction in the high-temperature superconductor HgBa$_2$CuO$_{4+δ}$
Creators: name: Chan, Mun K.
name: McDonald, Ross D.
name: Ramshaw, Brad J.
name: Betts, Jon B.
name: Shekhter, Arkady
name: Bauer, Eric D.
name: Harrison, Neil
Publisher: name: arXiv
Year: 2020
Subjects: subject: Superconductivity (cond-mat.supr-con)
subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: FOS: Physical sciences

description: High magnetic fields have revealed a surprisingly small Fermi-surface in underdoped cuprates, possibly resulting from Fermi-surface reconstruction due to an order parameter that breaks translational symmetry of the crystal lattice. A crucial issue concerns the doping extent of this state and its relationship to the principal pseudogap and superconducting phases. We employ pulsed magnetic field measurements on the cuprate HgBa$_2$CuO$_{4+δ}$ to identify signatures of Fermi surface reconstruction from a sign change of the Hall effect and a peak in the temperature-dependent planar resistivity. We trace the termination of Fermi-surface reconstruction to two hole concentrations where the superconducting upper critical fields are found to be enhanced. One of these points is associated with the pseudogap end-point near optimal doping. These results connect the Fermi-surface reconstruction to both superconductivity and the pseudogap phenomena.
description: 5 pages. 3 Figures. PNAS (2020)
An Analysis of the House GOP Tax Plan
Creators: name: Burman, Leonard E.
name: Nunns, James R.
name: Page, Benjamin R.
name: Rohaly, Jeffrey
name: Rosenberg, Joseph
Publisher: name: Columbia Journal of Tax Law
Year: 2017

description: This paper analyzes the House GOP tax reform blueprint, which would significantly reduce marginal tax rates, increase standard deduction amounts, repeal personal exemptions and most itemized deductions, and convert business taxation into a destination-based cash flow consumption tax. Taxes would drop at all income levels in 2017, but the highest-income households would gain the most. Federal revenues would fall by $3.1 trillion over the first decade (static) and $3.0 trillion after accounting for macroeconomic feedback effects. Including added interest costs, the federal debt would rise by at least $3.6 trillion over the first decade and by as much as $9.2 trillion by the end of the second ten years.
description: Columbia Journal of Tax Law, Vol. 8 No. 2 (2017)
Supercongruences satisfied by coefficients of 2F1 hypergeometric series
Creators: name: Chan, Heng Huat
name: Kontogeorgis, Aristides
name: Krattenthaler, Christian
name: Osburn, Robert
Publisher: name: arXiv
Year: 2009
Subjects: subject: Number Theory (math.NT)
subject: Combinatorics (math.CO)
subject: FOS: Mathematics
subject: 11B83 (Primary), 11A07 (Secondary)

description: Recently, Chan, Cooper and Sica conjectured two congruences for coefficients of classical 2F1 hypergeometric series which also arise from power series expansions of modular forms in terms of modular functions. We prove these two congruences using combinatorial properties of the coefficients.
description: 13 pages
Tamagawa number divisibility of central $L$-values of twists of the Fermat elliptic curve
Creators: name: Kezuka, Yukako
Publisher: name: arXiv
Year: 2020
Subjects: subject: Number Theory (math.NT)
subject: FOS: Mathematics
subject: 14H52, 11R23

description: Given any integer $N>1$ prime to $3$, we denote by $C_N$ the elliptic curve $x^3+y^3=N$. We first study the $3$-adic valuation of the algebraic part of the value of the Hasse-Weil $L$-function $L(C_N,s)$ of $C_N$ over $\mathbb{Q}$ at $s=1$, and we exhibit a relation between the $3$-part of its Tate-Shafarevich group and the number of distinct prime divisors of $N$ which are inert in the imaginary quadratic field $K=\mathbb{Q}(\sqrt{-3})$. In the case where $L(C_N,1)\neq 0$ and $N$ is a product of split primes in $K$, we show that the order of the Tate-Shafarevich group as predicted by the conjecture of Birch and Swinnerton-Dyer is a perfect square.
description: 21 pages. To appear in the Journal de Th\'{e}orie des Nombres de Bordeaux (Iwasawa 2019 special issue)
Type-IIA flux compactifications and N=4 gauged supergravities
Creators: name: Dall'Agata, Gianguido
name: Villadoro, Giovanni
name: Zwirner, Fabio
Publisher: name: arXiv
Year: 2009
Subjects: subject: High Energy Physics - Theory (hep-th)
subject: FOS: Physical sciences

description: We establish the precise correspondence between Type-IIA flux compactifications preserving an exact or spontaneously broken N=4 supersymmetry in four dimensions, and gaugings of their effective N=4 supergravities. We exhibit the explicit map between fluxes and Bianchi identities in the higher-dimensional theory and generalized structure constants and Jacobi identities in the reduced theory, also detailing the origin of gauge groups embedded at angles in the duality group. We present AdS4 solutions of the massive Type-IIA theory with spontaneous breaking to N=1, at small string coupling and large volume, and discuss their dual CFT3.
description: 43 pages, 1 figure. v2: refs added, v3: minor additions. Final version to appear on JHEP
An elementary proof of Euler formula using Cauchy's method
Creators: name: Brasselet, Jean-Paul
name: Thuy, Nguyen Thi Bich
Publisher: name: arXiv
Year: 2020
Subjects: subject: History and Overview (math.HO)
subject: Algebraic Topology (math.AT)
subject: FOS: Mathematics

description: The use of Cauchy's method to prove Euler's well-known formula is an object of many controversies. The purpose of this paper is to prove that Cauchy's method applies for convex polyhedra and not only for them, but also for surfaces such as the torus, the projective plane, the Klein bottle and the pinched torus.
Antiplatelet Medication Adherence Rates Following Percutaneous Coronary Intervention in Cardiac Patients from Riyadh, Kingdom of Saudi Arabia
Creators: name: Alodhailah, Abdulaziz
Publisher: name: Monash University
Year: 2022
Subjects: classificationCode: 320101
subject: Cardiology (incl. cardiovascular diseases)

description: The thesis explored antiplatelet medication adherence, following PCI, among cardiac patients and addresses a gap in the understanding of antiplatelet medication adherence in the KSA.
Exact three-dimensional wave function and the on-shell t-matrix for the sharply cut off Coulomb potential: failure of the standard renormalization factor
Creators: name: Glockle, W.
name: Golak, J.
name: Skibinski, R.
name: Witala, H.
Publisher: name: arXiv
Year: 2009
Subjects: subject: Nuclear Theory (nucl-th)
subject: FOS: Physical sciences

description: The 3-dimensional wave function for a sharply cut-off Coulomb potential is analytically derived. The asymptotic form of the related scattering amplitude reveals a failure of the standard renormalization factor which is believed to be generally valid for any type of screening.
description: 22 pages, 2 tables, 6 eps figures
Problems with Destination-Based Corporate Taxes and the Ryan Blueprint
Creators: name: Avi-Yonah, Reuven S.
name: Clausing, Kimberly
Publisher: name: Columbia Journal of Tax Law
Year: 2017

description: With the election of Donald Trump and the Republican Party’s domination of Congress, House Speaker Paul Ryan’s blueprint for fundamental tax reform requires more careful analysis. The Ryan blueprint combines reduced individual rates with a destination-based cash flow type business tax applicable to all businesses. The destination-based business tax at the center of the blueprint has several major problems: It is incompatible with our WTO obligations, it is incompatible with our tax treaties, and it will not eliminate the problems of income shifting and inversions it is designed to address. In addition, these proposals generate vexing technical problems that are not easily fixed as well as significant political problems. Finally, due to the tax rates that have been proposed, the plan is likely to generate large revenue losses and a less progressive tax system. We conclude by recommending better tax policy solutions to our current corporate tax problems.
description: Columbia Journal of Tax Law, Vol. 8 No. 2 (2017)