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Digitalization of the Global Economy and the OECD Reform of MNE’s Corporate Income Tax : Background, Challenges, and Issues

This chapter explores key developments in international tax law amid the digitalization of the global economy. It examines challenges in taxing multinational enterprises (MNEs) and the OECD’s reform efforts under “Pillars One and Two”. The current tax system, designed for a pre-digital era, struggles to capture revenue from digital businesses, enabling profit shifting to low-tax jurisdictions and

Sensing the Atmosphere in Tightly Controlled Settings

This chapter highlights the centrality of atmospheres in tightly controlled environments like courtrooms and youth detention homes. In courtrooms, social control is achieved through affective arrangements, such as reading emotional cues and using touch or its avoidance to manage order. Legal professionals rely on their ability to sense and act on shifting atmospheres as part of their implicit skil

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Formalized triage has been implemented in all Danish emergency departments. The validation behind formalized triage has focused on investigating predictive validity, i.e. correspondence between triage category and different outcome measures. Reliability is primarily investigated in terms of inter-rater reliability on written patient cases, and several studies have methodological limitations questi

Molecular basis of commensalism in the urinary tract: low virulence or virulence attenuation?

In some patients Escherichia coli strains establish significant bacteriuria without causing symptoms of urinary tract infection (UTI). These asymptomatic bacteriuria (ABU) strains have been shown to express fewer virulence factors than the uropathogenic E. coli (UPEC) strains that cause severe, symptomatic UTI. Paradoxically, ABU strains carry many typical UPEC virulence genes, however, and the mo

Astrophysical Lasers with Radiation Pumping by Accidental Resonance

In this paper we consider a general problem of astrophysical lasersoperating with optical pumping by accidental resonance (PAR) with strongspontaneous emission lines of other elements. The origin of populationinversion and the coefficient of amplification due to the opticalexcitation of atoms (ions) by a four-level scheme with PAR are analyzed.We elucidate conclusively the question of the manifest

Cysteine proteinase 30 (CP30) and antibody response to CP30 in serum and vaginal washes of symptomatic and asymptomatic Trichomonas vaginalis-infected women

Infection with Trichomonas vaginalis may be asymptomatic or with symptoms suggestive of vaginitis. Because cysteine proteinase 30 (CP30) of T. vaginalis is known to be a virulence marker that plays a role in cytoadherence, the aim of this study was to analyse the presence of CP30 and antibody to CP30 in clinical samples of symptomatic and asymptomatic infected women. CP30 was detected in all the s

The ecohydrology of stream networks

Stream ordering approaches to the study of entire stream networks are relatively simple and provide only crude estimations of the physical makeup of river ecosystems. These fail to acknowledge the importance of the hierarchical organisation of rivers and consequently use very crude variables when characterising stream networks. We provide an alternative typology for characterising the physical str

RIFM fragrance ingredient safety assessment, p-Isopropylbenzyl acetate, CAS Registry Number 59230-57-8

The use of this material under current use conditions is supported by the existing information.This material was evaluated for genotoxicity, repeated dose toxicity, developmental toxicity, reproductive toxicity, local respiratory toxicity, phototoxicity, skin sensitization, as well as environmental safety. Data from the suitable read across analog, benzyl acetate (CAS # 140-11-4), show that this m

Modeling vegetation and ecosystem responses to climate change and fire regime

Climatic fire danger will likely increase because more droughts and heat-waves are caused by climate change. Climate change can shift fires from occurring only rarely to regularly in ecosystems not until now adapted to fire. We applied dynamic vegetation-fire models to investigate these future responses. The future of fire in Mediterranean-type ecosystems depends strongly on changes in vegetation

Threats of projected changes in fire regime for newly affected areas in Europe and Northern Africa

Under climate change conditions, climatic wildfire danger could also increase in ecosystems not dominated by fires until now. This increasing trend could lead to more area burned in the future. We have developed an algorithm to map new fire-prone areas in Europe and Northern Africa that identifies grid points where a rare fire event is becoming the mean at the end of the 21st century. When applyin

The Haunting of the Automated Gaze

This article analyzes the artistic exploration of machine vision in the video installation Modern Escape (2018) by Danish artist duo Hanne Nielsen and Birgit Johnsen. The artwork recreates a modern Western home pervaded by surveillance technologies and the automated vision of a robotic vacuum cleaner. The main conceptual idea of the work is the automated gaze, and with few exceptions, all the scen