Level Off Research Articles

Electromigration separation of lithium isotopes: The effect of electrolytes

The high-abundance lithium isotopes are key materials for the development of the nuclear industry. Lithium amalgamation is currently the only industrial method used to produce lithium isotopes, but it involves serious environmental pollution. Electromigration separation is one of the green and promising alternatives. Here, a “lithium salt aqueous solution │ organic solution │ aqueous solution” electromigration system was fabricated for lithium isotope separation. At a higher or lower voltage, the effects of species and initial pH of catholyte on the separation effects of lithium isotopes during electromigration were studied with different migrate time, and the origin of isotope separation was discussed. It was found that the initial pH values of the catholyte had an effect on the pH values of the anolyte. While the dramatic variation of pH in the electrolyte during electromigration was averse to the migration of Li+ and isotope separation. Furthermore, an extremely high isotope separation coefficient (1.6) was obtained at a very low Li+ migration ratio that is based on the dynamic separation. While the separation coefficient decreases with the increase of Li+ migration ratio rapidly and finally levels off, that is based on the equilibrium separation. This work provides important guidance for understanding the electromigration process and the origin of isotope separation in this system.

Long-term exposure to residential transportation noise and mortality: A nationwide cohort study

Studies have indicated that transportation noise is associated with higher cardiovascular mortality, whereas evidence of noise as a risk factor for respiratory and cancer mortality is scarce and inconclusive. Also, knowledge on effects of low-level noise on mortality is very limited. We aimed to investigate associations between road and railway noise and natural-cause and cause-specific mortality in the Danish population. We estimated address-specific road and railway noise at the most (LdenMax) and least (LdenMin) exposed façades for all residential addresses in Denmark from 1990 to 2017 using high-quality exposure models. Using these data, we calculated 10-year time-weighted mean noise exposure for 2.6 million Danes aged >50 years, of whom 600,492 died from natural causes during a mean follow-up of 11.7 years. We analyzed data using Cox proportional hazards models with adjustment for individual and area-level sociodemographic variables and air pollution (PM2.5 and NO2). We found that a 10-year mean exposure to road LdenMax and road LdenMin per 10 dB were associated with hazard ratios (95% confidence intervals) of, respectively, 1.09 (1.09; 1.10) and 1.10 (1.10; 1.11) for natural-cause mortality, 1.09 (1.08; 1.10) and 1.09 (1.08; 1.10) for cardiovascular mortality, 1.13 (1.12; 1.14) and 1.17 (1.16; 1.19) for respiratory mortality and 1.03 (1.02; 1.03) and 1.06 (1.05; 1.07) for cancer mortality. For LdenMax, the associations followed linear exposure-response relationships from 35 dB to 60–<65 dB, after which the function levelled off. For LdenMin, exposure-response relationships were linear from 35 dB and up, with some levelling off at high noise levels for natural-cause and cardiovascular mortality. Railway noise did not seem associated with higher mortality in an exposure-response dependent manner. In conclusion, road traffic noise was associated with higher mortality and the increase in risk started well below the current World Health Organization guideline limit for road traffic noise of 53 dB.

Analysis of the Influences of Covid-19 on the UK Financial Market from a Time Series Perspective

The outbreak of the Covid-19 began on December 28, 2019 and has continued to this day. The outbreak of the Covid-19 has caused varying degrees of impact on the financial markets of various countries, causing fluctuations in the stock markets of various countries to varying degrees. This article selects FTSE 100, UK daily new and Global daily new (except UK) from January 24, 2020, and uses ARMA-GARCH model and VAR model to model and analyses the data and to study how Covid-19 is affecting the UK stock market. At the same time, this article will also draw the conclusion that Covid-19 will have a greater impact on the UK stock market in the short term, but then as consumers gradually accept the fact that Covid-19 will coexist with the stock market for a long time, Covid-19 will have a greater impact on the UK stock market. The long-term impact on the UK stock market will level off. In addition, this article will also give some suggestions to investors, so that investors can better avoid the risks brought by Covid-19. For example, investors can choose the right time to invest according to our image.

Temperature-dependent electroluminescence of stressed and unstressed InAlGaN multi-quantum well UVB LEDs

The electroluminescence of UVB light-emitting diodes emitting at 310 nm before and after 1000 h of operation is studied in the temperature range from 20 to 340 K. Before operation, the external quantum efficiency (EQE) at 10 mA gradually increases with decreasing temperature from 0.8% at 340 K to 1.8% at 150 K and then levels off. This trend is attributed to a reduction of non-radiative recombination and finally the domination of radiative recombination at low temperatures. After 1000 h of operation, the EQE has dropped to 0.45% at 340 K with a maximum EQE of 1.4% at 80 K, followed by a drop for temperatures below 80 K. These findings suggest a stress-induced reduction of both the radiative recombination efficiency and the carrier injection efficiency.

Coarse woody habitat use by local fish species and structural integrity of enhancements over time in a shallow northern boreal lake assessed in a Bayesian modelling approach

Abstract The introduction of coarse woody habitat has been a widely adopted management practice for restoring and enhancing freshwater aquatic ecosystems. Although responses of aquatic fish and invertebrate communities have largely been documented for lotic systems, benefits for lentic ecosystems have been mostly unevaluated. We tested the responses of fish populations to coarse woody habitat structures through a Bayesian modelling approach in a northern boreal lake in Alberta, Canada by enhancing a stretch of littoral zone with low structural complexity through introduction of coarse wood bundles and whole tree structures. The study site was split into three treatments, a Spaced treatment (structures 30 m apart), a Clustered treatment (structures 15 m apart) and an unaltered area (Control). Catch per unit effort and catch per unit area data were collected over 2 years and posterior model predictions showed an increase in habitat use of the enhanced areas by spottail shiner—Notropis hudsonius; northern pike—Esox lucius; white sucker—Catostomus commersonii; brook stickleback—Culaea inconstans. No probable effect on overall fish condition, measured in Relative Weight, was linked to the enhancements. Across the 2‐year study, wood bundles degraded faster compared to the whole tree drops, coinciding with levelling off catch per unit effort and catch per unit area predictions near wood bundles, although catch predictions increased near the whole tree structures. Structural degradation set in as early as 1 week post‐construction for wood bundles and was mostly related to anchoring aspects. Results from our study provide evidence for the benefits provided by coarse woody habitat within northern boreal lake systems. They furthermore highlight the short‐lived nature of wood bundles built with biodegradable substances. Methodologically our results offer evidence on the feasibility and utility of predictive modelling frameworks in addressing pseudoreplication and providing informative value for ecological studies.

Changes in Land Use Pattern and Structure under the Rapid Urbanization of the Tarim River Basin

Urbanization not only affects a region’s economic development but also impacts its land use structure. As the largest inland river basin in China, the Tarim River Basin has experienced rapid economic growth and urbanization in recent years, posing a serious threat to its soil and water resources and ecological sustainability. In this study, four remote sensing data products from 1990–2020 are selected to explore the distribution of land use types and their land structure changes in the basin in the context of rapid urbanization. The results show that the built-up land area increased by 2855.74 km2 during 1990–2020, mainly from the transfer of grassland and barren land. Furthermore, the migration of the center of gravity of built-up land moved from the desert to oasis areas, indicating that the urbanization process intensified during the study period. The overall trend is toward a continuous increase in arable and built-up land area and a continuous decrease in barren land. Future trends in the Tarim River Basin predict that arable land will decrease and that built-up land will continue to increase. However, the increase in built-up land will level off, mainly due to the transfer of arable land and grassland, which accounts for 37.94% and 20.40%, respectively. The migration characteristics of the center of gravity of each land type in the basin varied widely during 1990–2020, but the land structure will tend toward a gradual balance in the future. Therefore, in the context of increasing urbanization, focusing on the sustainable development of regional soil and water resources and ecology is crucial for the coordinated development of regional resources and economy.

Study on the crystallisation formation mechanism and breakage of tunnel drainage system in dolomite area

AbstractDolomite is a soluble salt rock, and in dolomite locations, tunnel drainage systems are frequently clogged by crystallisation, resulting in tunnel leaks. This research starts with a field survey to investigate the environmental conditions that influence crystal formation and sample collection. Afterward, the crystals underwent examination using EDS, scanning electron microscopy (SEM) and XRD, which enabled the analysis of crystals' elemental composition, matter composition and microstructure. Finally, a measure for crystal removal using ultrasound is proposed. The feasibility of ultrasonic crystal removal was verified by the indoor model experiment. The results show that the crystals contain mainly metallic elements such as Ca, Mg and Al. The main component of the crystals is CaCO3. The crystals also contain small amounts of Mg (OH)2, Al (OH)2 and CaAl2(SO4)3(OH)2‐26H2O. As the ultrasonic frequency increases, the de‐crystallisation effect becomes more pronounced. At ultrasonic frequencies greater than 50 kHz, the growth in crystal break‐up efficiency tends to level off. Therefore, the ultrasonic frequency based on this parameter will be used to remove the crystals.

Experimental Study on Steel-Fiber-Reinforced Scoria Aggregate Concrete Subjected to Freeze-Thaw Cycles and Then Exposure to Elevated Temperatures

Steel-fiber-reinforced scoria aggregate concrete (SFSAC), which contains scoria aggregate and steel fiber, was developed to reduce the environmental impacts and improve the energy efficiency of buildings. Experimental studies were performed. The test variables included steel fiber volume contents (0%, 0.5%, 1.0%, and 1.5%), freeze-thaw cycles (0 and 25 times), and temperature (20 °C, 200 °C, 400 °C, 600 °C, and 800 °C). Mass loss, relative dynamic elastic modulus, mechanical properties, and the variation pattern of the complete stress–strain curves were analyzed through rapid freeze-thaw, high-temperature, and mechanical tests. The test results showed that after 25 freeze-thaw cycles and then exposure to high temperatures, the surfaces of SFSAC specimens showed aggregate spalling accompanied by dense cracks. Moreover, the residual mechanical properties of steel-fiber-reinforced natural aggregate concrete (SFNAC) were better than those of natural aggregate concrete (NAC). Although the incorporation of steel fiber cannot significantly improve the anti-freezing performance of SFSAC, it can improve the residual mechanical properties of SFSAC, and the optimal amount of incorporation is 1%, considering the economic cost factors. The stress–strain curves of both SFSAC and SFNAC showed the same trend after freeze-thaw cycles and then high temperatures, i.e., the peak stress decreased, the peak strain increased, and the descending section tended to level off. Finally, based on the concrete damage mechanics theory, considering the role of steel fibers in the uniaxial compression process of scoria aggregate concrete (SAC) and the effect of freeze-thaw and high-temperature tests on the SFSAC, the mechanical damage model and the uniaxial compression stress–strain constitutive model were proposed as being able to highly accurately reflect the overall process damage characteristics of SFSAC after freeze-thaw and then high-temperature tests, and also provided a theoretical basis for the high-temperature resistance assessment of SFSAC structures in cold regions.

Influence of the spatial distribution of underground tunnel group on its blasting vibration response

The spatial distribution of underground tunnels is significant to the stress redistribution in the surrounding rock masses and blast wave propagation. The field blasting tests were first carried out to study the propagation of blast-induced seismic waves through underground tunnels of the Xiluodu Hydropower Station in China. The results show that the peak horizontal particle vibration velocity can be used as a safety criterion for underground tunnels. The effects of in situ stresses and spatial distributions of the tunnel group on the vibration velocities distribution is afterward investigated by numerical simulation. The results show that there is a significant amplification of the blasting vibrations in the adjacent tunnels, which depends on their vertical positions during the excavation of a tunnel. The peak vibration velocity decreases as the lateral separation between tunnels increases. When the separation between the tunnels exceeds the width of three tunnels, the impact of the blast waves on each part of the adjacent tunnel tends to be stable on the whole. In terms of the size of the tunnel, the blasting vibration velocity in the upper part of the straight wall on the front-blast side increases as the width increases (and then levels off), while the blasting vibration velocity in the lower part decreases as the width increases (and then levels off). Finally, a generalized formula of blasting vibration velocity considering the spatial distribution is established, which can well predict the vibration velocity of particles in underground tunnels.

European cancer mortality predictions for the year 2023 with focus on lung cancer

We predicted cancer mortality figures for 2023 for the European Union (EU-27), its five most populous countries, and the UK. We also focused on mortality from lung cancer. Using cancer death certification and population data from the World Health Organization and Eurostat databases for 1970-2018, we predicted numbers of deaths and age-standardized rates (ASRs) for 2023 for all cancers combined and the 10 most common cancer sites. We investigated the changes in trends over the observed period. The number of avoided deaths over the period 1989-2023 were estimated for all cancers as well as lung cancer. We predicted 1 261 990 cancer deaths for 2023 in the EU-27, corresponding to ASRs of 123.8/100 000 men (-6.5% versus 2018) and 79.3 for women (-3.7%). Over 1989-2023, ∼5 862 600 cancer deaths were avoided in the EU-27 compared with peak rates in 1988. Most cancers displayed favorable predicted rates, with the exceptions of pancreatic cancer, which was stable in EU men (8.2/100 000) and rose by 3.4% in EU women (5.9/100 000), and female lung cancer, which, however, tends to level off (13.6/100 000). Steady declines are predicted for colorectal, breast, prostate, leukemia, stomach in both sexes, and male bladder cancers. The focus on lung cancer showed falls in mortality for all age groups in men. Female lung cancer mortality declined in the young (-35.8%, ASR: 0.8/100 000) and middle-aged (-7%, ASR: 31.2/100 000) but still increased by 10% in the elderly (age 65+ years). The advancements in tobacco control are reflected in favorable lung cancer trends, and should be pushed further. Greater efforts on the control of overweight and obesity, alcohol consumption, infection and related neoplasms, together with improvements in screening, early diagnosis, and treatments may achieve a further 35% reduction in cancer mortality in the EU by2035.

Research on the Impact of Economic Policy Uncertainty on China's Stock Market Returns

The development of China's securities market has been relatively short, and the stock market has been developed from scratch, and the relevant market system and theory are not mature enough, gradually showing the characteristics of "policy market". In order to achieve different macroeconomic goals at different stages of economic development, the government constantly adjusts the direction and intensity of the implementation of macroeconomic policy tools in a timely manner. Frequent adjustments in economic policies are bound to affect the development of capital markets. Especially since 2015, the supply-side reform, the Sino-US trade war, the establishment of the science and technology innovation board, the new crown epidemic and other internal and external factors overlapping makes China's economic policy uncertainty index fluctuates sharply, which will certainly have an impact on the stock market. In this paper, monthly data from 2010 to 2022 are used as the study interval, and the SSE and SZSE indices are selected as the samples to study the relationship between them and the Shanghai and Shenzhen market returns using the economic policy uncertainty index developed by Baker et al. It is found that in the short run, economic policy uncertainty causes drastic negative feedback in the stock market; in the long run, the impact of economic policy uncertainty on the stock market gradually tends to level off after investors return to rationality. By market segment, economic policy uncertainty hit the small-cap segment more sharply, and equity market yields were more volatile.

Measurement of hypersonic turbulent boundary layer on a flat plate using cylindrical focused laser differential interferometer

A modified Cylindrical-Focused Laser Differential Interferometer (CFLDI) system was used to measure the density fluctuations generated by a Mach 6 turbulent boundary layer on a flat plate. The amplitude, spectral statistics, and correlation scale of the density fluctuations were analyzed at different wall-normal heights throughout the boundary layer. Direct numerical simulation was performed under the similar condition to verify the experimental results. The results show that the CFLDI system herewith can accurately represent the statistical characteristics of density fluctuations with a bandwidth of 3–200 kHz in the hypersonic turbulent boundary layer. As the distance from the wall increases, the amplitude of density fluctuations keeps increasing until y/δ ≈ 0.8 and levels off after y/δ ≈ 1.5. As the measurement position moves into the freestream, the characteristic frequency of the density fluctuation decreases rapidly, while its integral timescale gradually increases. Similar phenomena were also observed for pressure fluctuations.

Thyroid Cytopathology Cancer Diagnosis from Smartphone Images Using Machine Learning

We examined the performance of deep learning models on the classification of thyroid fine-needle aspiration biopsies using microscope images captured in 2 ways: with a high-resolution scanner and with a mobile phone camera.Our training set consisted of images from 964 whole-slide images captured with a high-resolution scanner. Our test set consisted of 100 slides; 20 manually selected regions of interest (ROIs) from each slide were captured in 2 ways as mentioned above.Applying a baseline machine learning algorithm trained on scanner ROIs resulted in performance deterioration when applied to the smartphone ROIs (97.8% area under the receiver operating characteristic curve [AUC], CI = [95.4%, 100.0%] for scanner images vs 89.5% AUC, CI = [82.3%, 96.6%] for mobile images, P = .019). Preliminary analysis via histogram matching showed that the baseline model was overly sensitive to slight color variations in the images (specifically, to color differences between mobile and scanner images). Adding color augmentation during training reduces this sensitivity and narrows the performance gap between mobile and scanner images (97.6% AUC, CI = [95.0%, 100.0%] for scanner images vs 96.0% AUC, CI = [91.8%, 100.0%] for mobile images, P = .309), with both modalities on par with human pathologist performance (95.6% AUC, CI = [91.6%, 99.5%]) for malignancy prediction (P = .398 for pathologist vs scanner and P = .875 for pathologist vs mobile). For indeterminate cases (pathologist-assigned Bethesda category of 3, 4, or 5), color augmentations confer some improvement (88.3% AUC, CI = [73.7%, 100.0%] for the baseline model vs 96.2% AUC, CI = [90.9%, 100.0%] with color augmentations, P = .158). In addition, we found that our model’s performance levels off after 15 ROIs, a promising indication that ROI data collection would not be time-consuming for our diagnostic system. Finally, we showed that the model has sensible Bethesda category (TBS) predictions (increasing risk malignancy rate with predicted TBS category, with 0% malignancy for predicted TBS 2 and 100% malignancy for TBS 6).

Trajectories of oxygen saturation within 6–72 hours after birth in neonates at moderate altitude: a prospective longitudinal cohort study

BackgroundTrajectories of pulse oxygen saturation (SpO2) within the first few days after birth are important to inform the strategy for identifying asymptomatic hypoxemic disease but remain poorly substantiated at higher altitudes.MethodsWe performed a longitudinal cohort study with consecutive neonates at a local hospital in Luchun County, China, at an altitude of 1650 m between January and July 2020. We repeatedly measured the pre- and post-ductal SpO2 values at 6, 12, 18, 24, 36, 48, and 72 hours after birth for neonates without oxygen supplements. All neonates underwent echocardiography and were followed up to 42 days after discharge. We included neonates without hypoxemic diseases to characterize the trajectories of SpO2 over time using a linear mixed model. We considered the 2.5th percentile as the reference value to define hypoxemic conditions.ResultsA total of 1061 neonates were enrolled. Twenty-five had non-cardiac hypoxemic diseases, with 84% (21/25) presenting with abnormal SpO2 within 24 hours. One had tetralogy of Fallot identified by echocardiography. Among the 1035 asymptomatic neonates, SpO2 values declined from 6 hours after birth, reached a nadir at 48 hours, and tended to level off thereafter, with identical patterns for both pre- and post-ductal SpO2. The reference percentile was 92% for both pre- and post-ductal SpO2 and was time independent.ConclusionsA decline within 48 hours features SpO2 trajectories within the first 72 hours at moderate altitude. Our findings suggest that earlier screening may favorably achieve a benefit–risk balance in identifying asymptomatic hypoxemic diseases in this population.

Mountain recreation impact on changes in soil penetration resistance of spruce forests

The uniqueness of the Carpathian Mountain Forest ecosystems, a large part of which belongs to nature conservation areas, attracts a significant number of visitors annually. Intensive tourist flow on popular hiking trails leads to recreational digression, topsoil compaction, development of erosion processes and deterioration of forests. The research aims to determine the impact of recreation as an external mechanical impact on soil compaction by determining the soil penetration resistance under the canopy of predominant spruce stands. For this purpose, soil penetration resistance was measured with a penetrometer along two hiking trails within the root layer of the soil at four measuring sites at different distances from the hiking trail. In general, under the canopy of a forest stand, the soil cover is not homogeneous and the obtained penetration resistance values are characterised by considerable variability. It was revealed that for the “Zelene village – Uhorski skeli rocks” hiking trail in the areas close to the path (up to 20 m) there is a significant increase in soil penetration resistance compared to remote areas: at a depth of 10 cm it doubles, at a depth of 20 cm – by 20-40%, but with further deepening, the penetration resistance level off. At the same time, for the more popular “To Mount Pip Ivan Chornohirskyi” hiking trail, in the area adjacent to the trailbed, the penetration resistance reaches 19.6 kg·cm-2 in the upper 10 cm layer, and at a depth of 30 cm, it peaks at 37.8 kg·cm-2 (over 3 MPa), which affects the root spatial distribution of spruce forests. Intensive erosion processes due to soil compaction with an increase in soil penetration resistance above 60 kg·cm-2 (~6 MPa) are observed on the trailbed. The practical significance of the results obtained, and the established patterns is to complement existing methods for assessing the degree of recreational digression in mountainous conditions and can be the basis for designing measures to regulate tourist flows and restore affected areas

A singlet state oxygen generation model based on the Monte Carlo method of visible antibacterial blue light inactivation.

Visible antibacterial blue light (VABL) has received much attention recently as a nondestructive inactivation approach. However, due to the sparse distribution of bacteria, the light energy evaluation method used in existing studies is inaccurate. Thus, the sensitivity of microorganisms to VABL in different experiments cannot be compared. In this paper, a Monte Carlo-based photon transport model with the optimized scattering phase function was constructed. The model calculated the spatial light energy distribution and the temporal distribution of cumulative singlet state oxygen (CSO) under various cell and medium parameters. The simulation results show that when the cells are sparsely distributed, <30% of light energy from the light source is absorbed by microbes and participates in photochemical reactions. The CSO produced increases with cell density and cell size. Little light energy is available, and thus, the concentration of CSO produced is insufficient to inactivate microbes at deeper depths. As the light intensity and inactivation time increased, the production of singlet state oxygen tended to level off. The model proposed here can quantify the generation of singlet state oxygen and provide a more accurate light energy guide for the VABL inactivation process.

Timing is everything: Developmental changes in the associations between intergroup contact and bias

Identifying developmental patterns in intergroup contact and its relation with bias is crucial for improving prevention strategies around intergroup relations. This study applied time-varying effects modeling (TVEM) to examine age-based changes in relations between contact and bias in a divided community that included 667 youth (M age = 15.74, SD = 1.97) from Belfast, Northern Ireland, a conflict-affected setting. The results suggest no change in the relation between contact frequency and bias; however, the relation between contact quality and bias increases from ages 10–14 and then levels off. Differences between Catholics, the historic minority group, and Protestants, the historic majority group, also emerged. The article concludes with implications for future research and interventions for youth growing up amid conflict.

Compatible Kinetic Model for Quantitative Description of Dual-Clock Behavior of the Complex Thiourea-Iodate Reaction.

The thiourea-iodate reaction has been investigated simultaneously by ultraviolet-visible spectroscopy and high-performance liquid chromatography (HPLC). Absorbance-time traces measured at the isosbestic point of the iodine-triiodide system have revealed a special dual-clock behavior. During the first kinetic stage of the title reaction, iodine suddenly appears only after a well-defined time lag when thiourea is totally consumed due to the rapid thiourea-iodine system giving rise to a substrate-depletive clock reaction. After this delay, iodine in the system starts to build up suddenly to a certain level, where the system remains for quite a while. During this period, hydrolysis of formamidine disulfide as well as the formamidine disulfide-iodine system along with the Dushman reaction and subsequent reactions of the intermediates governs the parallel formation and disappearance of iodine, resulting in a fairly constant absorbance. The kinetic phase mentioned above is then followed by a more slowly increasing sigmoidally shaped profile that is characteristic of autocatalysis-driven clock reactions. HPLC studies have clearly shown that the thiourea dioxide-iodate system is responsible mainly for the latter characteristics. Of course, depending on the initial concentration ratio of the reactants, the absorbance-time curve may level off or reach a maximum followed by a declining phase. With an excess of thiourea, iodine may completely disappear from the solution as a result of the thiourea dioxide-iodine reaction. In the opposite case, with an excess of iodate, the final absorbance reaches a finite value, and at the same time, iodide ion will disappear completely from the solution due to the well-known Dushman (iodide-iodate) reaction. In addition, we have also shown that in the case of the formamidine disulfide-iodine reaction, unexpectedly the triiodide ion is more reactive toward formamidine disulfide than iodine. This feature can readily be interpreted by the enhancement of the rate of formation of the transition complex containing oppositely charged reactants. A 25-step kinetic model is proposed with just 10 fitted parameters to fit the 68 kinetic traces measured in the thiourea-iodate system and the second, but slower, kinetic phase of the thiourea-iodine reaction. The comprehensive kinetic model is constituted in such a way as to remain coherent in quantitatively describing all of the most important characteristics of the formamidine disulfide-iodine, thiourea dioxide-iodine, and thiourea dioxide-iodate systems.

Article: The Potential Impact of Pillar Two on Tax Incentives

After lengthy negotiations, the OECD proposed its model rules on Global Anti-Base Erosion Rules (GloBE) on 20 December 2021. They impose a minimum tax rate of 15% on large multinational companies wherever they operate. Consequentially, the GloBE rules are intended to render tax incentives ineffective to the extent that they reduce the effective tax rate (ETR) on in-scope entities below 15%. Moreover, tax competition should also level off at 15% as tax incentives would no longer increase the attractiveness of a jurisdiction to the extent that they reduce the ETR below this amount. Nevertheless, several design aspects of Pillar Two risk obstructing those objectives. Most notably, the substance based carve-out excludes routine profit from substantive activities from the scope of the GloBE rules on a formulaic basis. This means that incentives can theoretically be maintained and tax competition can continue for this income. In practice, however, the design of the carve-out entails that it does not distinguish between incentives for substantive income and those for non-substantive income. Moreover, the combination of the substance based carve-out and the qualified domestic minimum top-up tax (QDMTT) could result in a new form of tax competition. international effective minimum taxation, GloBE, Pillar Two, tax incentives, substance based carve-out, qualified domestic minimum tax, OECD, tax competition

Connecting the dots: Nonlinear patterns in the presence of symbolic and nonsymbolic numerical standards

Abstract Much like other social and nonsocial evaluations, estimates of numerical quantities are susceptible to comparative influences. However, numerical representations can take either a nonsymbolic (e.g., a grouping of dots) or a symbolic numerical form (e.g., Hindu–Arabic numerals), which each produce comparative biases in opposite directions. The current work takes a fine-grained curve fitting approach across a wide range of values to the investigation of their potential nonlinear influence in the context of a numerical estimation task. A series of 3 experiments (N = 1,613) showed how nonsymbolic standards produce linear contrastive patterns (Study 1), whereas symbolic numerical anchors show a cubic assimilative effect with a leveling off in strength for more extreme standards (Study 2). Sequential contrast from the previous patterns and assimilation to the previous response were found to be present and additive in the presence of both representations but were larger in absence of the symbolic numerical anchors (Study 3).