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See detailTime and Tax: Constitutional Versus Economic Perspectives
Haslehner, Werner UL

in Kofler, Georg; Rust, Alexander (Eds.) Time and Tax – Issues in International, EU, and Constitutional Law (2019)

Constitutional and economic perspectives frequently differ, including with respect to taxation. Constitutional scholars, on the one hand, typically focus on questions of justice with respect to a ... [more ▼]

Constitutional and economic perspectives frequently differ, including with respect to taxation. Constitutional scholars, on the one hand, typically focus on questions of justice with respect to a particular policy, together with the legal and institutional structures that aim to implement that policy, and thus look at individual rights, equity, the balance ofpowers and the proportionate consideration of diverse interests. Economists, on the other hand, are mainly interested in a particular policy's economic efficiency: they zoom in on its trade-offs, incentives, and consequences for economic welfare as a whole. It is necessary to combine both views for a holistic understanding of legal regulations. From both perspectives, it is, ultimately, a policy's practical effects that drive an assessment of its economic efficiency or its fairness. Thus, any constitutional or legal analysis ought to be imbued with a certain level of economic analysis, as justice depends on the actual outcomes of a policy, including its second-order effects. This contribution attempts to inquire the consequences of such approach in three main dimensions of timing taxation: assessment of taxes, collection of taxes, and the transition between different tax rules and systems. [less ▲]

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See detailTime and Tax – Issues in International, EU, and Constitutional Law
Haslehner, Werner UL; Kofler, Georg; Rust, Alexander

Book published by Kluwer Law International (2019)

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the ... [more ▼]

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. The issues arising from the interplay of these various areas are analysed from a both academic and practical angle, providing important insights independent of the concrete national framework within which tax rules are applied. [less ▲]

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See detailEffective Legal Remedies and Fair Trial in Tax and Time
Pantazatou, Aikaterini UL

in Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) Time and Tax - Issues in International, EU and Constitutional Law (2019)

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See detailBack to the roots of ARPANET and Internet history with Alexandre Serres
Schafer, Valerie UL; Cooper, Sarah UL; Paloque-Bergès, Camille

in Internet Histories: Digital Technology, Culture and Society (2019)

Alexandre Serres’ PhD, “Aux sources d’Internet: l’!emergence d’ARPANET” (“The origins of the Internet: the Emergence of ARPANET”), defended in 2000, is quite influential in Francophone research literature ... [more ▼]

Alexandre Serres’ PhD, “Aux sources d’Internet: l’!emergence d’ARPANET” (“The origins of the Internet: the Emergence of ARPANET”), defended in 2000, is quite influential in Francophone research literature and discourse on Internet histories. However, yet untranslated, it has remained little known in Anglophone scholarly circles. The results of this thesis, which strongly echoes other articles and interviews, that are part of this special issue on ARPANET, remain still relevant and valid and we have chosen to introduce the reader to the final part of Serres’ research – an inevitable choice within the 600 pages of this work. [less ▲]

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See detailReview for "German Journal of Exercise and Sport Research"
Bund, Andreas UL

in Voelcker-Rehage (Ed.) German Journal of Exercise and Sport Research (2019)

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See detailSmoking, Implicit Attitudes, and Context-Sensitivity: An Overview
Glock, Sabine UL; Pit-Ten Cate, Ineke UL

in Substance Abuse and Addiction: : Breakthroughs in Research and Practice (2019)

This chapter focuses on implicit attitudes toward smoking and provides the first systematic review of research in this domain. Implicit attitudes are suggested to guide automatic behavior, thereby playing ... [more ▼]

This chapter focuses on implicit attitudes toward smoking and provides the first systematic review of research in this domain. Implicit attitudes are suggested to guide automatic behavior, thereby playing a pivotal role for automatic processes inherent in addictive behaviors. This chapter further explores the extent to which implicit attitudes are context-sensitive. More specifically, it reviews studies that have focused on the differential effects of external cues such as warning labels and internal cues (e.g., deprivation). Results of 32 studies show that although smokers generally have more positive implicit attitudes than non-smokers, the valence of implicit attitudes varies as a result of the applied method or stimuli. Studies reveal that implicit attitudes toward smoking partly depend on external cues, especially outcome expectancies. Similarly, internal cues affect implicit attitudes whereby the level of nicotine deprivation seems vital. Implications for intervention and future research are indicated in the discussion. [less ▲]

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See detailIntegrative analysis of blood metabolomics and PET brain neuroimaging data for Parkinson's disease
Glaab, Enrico UL; Trezzi, Jean-Pierre UL; Greuel, Andrea et al

in Neurobiology of Disease (2019)

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See detailDie Rolle von Sport und Bewegung für die körperliche und psychische Gesundheit.
Vögele, Claus UL

in Schneider, Silvia; Margraf, Jürgen (Eds.) Lehrbuch der Verhaltenstherapie, Band 3: Psychologische Therapie bei Indikationen im Kindes- und Jugendalter (2019)

Physical activity plays an important role in children’s growth and development. Understanding why a child is active or inactive is, therefore, essential for prevention of and intervention in childhood ... [more ▼]

Physical activity plays an important role in children’s growth and development. Understanding why a child is active or inactive is, therefore, essential for prevention of and intervention in childhood obesity. This narrative review provides an up-to-date summary of the literature pertaining to biological, psychosocial and environmental factors affecting young children’s acquisition of physical activity behaviour. Physical activity-related traits are characterized by familial aggregation and influenced by genetic factors. Nevertheless, the genetic contribution to physical activity shows increasing expression with age, supporting the need for interventions in early childhood. In addition to genetic factors, a range of psychosocial and environmental factors that are associated with physical activity in children have been identified: boys are more active than girls, and children with active parents tend to be more active. Overall physical activity support provided by parents predicts children’s organized physical activity. Perceived road safety and threat posed by strangers are major causes of parental anxiety in relation to their children’s safety in the neighbourhood. Programmes designed to increase physical activity should promote the importance of physical activity to parents. In addition, improving perceived safety may help to ease parental restriction of their children's active transport and physical activity. [less ▲]

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See detailNahrungsvermeidung versus Nahrungsaversion bei restriktiven Essstörungen.
Garcia-Burgos, David; Wilhelm, Peter; Vögele, Claus UL et al

in Zeitschrift für Psychiatrie, Psychologie und Psychotherapie (2019), 67(1), 1-9

The terms food avoidance and food aversion are often used interchangeably in the eating disorders (EDs) literature. However, they represent two different (but closely related) constructs that are the ... [more ▼]

The terms food avoidance and food aversion are often used interchangeably in the eating disorders (EDs) literature. However, they represent two different (but closely related) constructs that are the result of different processes. In patients suffering from anorexia nervosa, bulimia nervosa and avoidant / restrictive food intake disorder, food avoidance / restriction is usually assumed to be motivated by fear / anxiety (e. g., “intense fear of gaining weight or becoming fat” or “being afraid to eat after a frightening episode of choking”). In contrast, studies show that taste aversion often leads to food avoidance. Unlike fear-motivated avoidance in which the flavour of food becomes a signal for danger, avoidance produced by taste aversions involves a reduction in the amount consumed due to a hedonic downshift. Here the attractiveness of the flavour changes by its association with a nauseogenic event. It is noteworthy that both sources of food avoidance exhibit different behavioural characteristics, contents of learning, and activate different brain regions and neuromodulators. This is especially important for the understanding and treatment of the EDs and their most serious behavioural manifestation: the life-threatening food refusal. Finally, the clinical implications of such a distinction and promising future research directions are discussed. [less ▲]

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See detailL'effet de la divulgation volontaire sur le choix de la source de la dette: Étude portant sur les firmes françaises cotées
Derouiche, Imen UL; Hassen, Majdi

in Gestion 2000 (2019)

L’objectif de la présente recherche est d’examiner l’effet de la divulgation volontaire sur le choix de la source de la dette. Les banques jouent un rôle important dans la surveillance des firmes du fait ... [more ▼]

L’objectif de la présente recherche est d’examiner l’effet de la divulgation volontaire sur le choix de la source de la dette. Les banques jouent un rôle important dans la surveillance des firmes du fait qu’elles ont souvent accès aux informations privées dans le cadre de leur activité d’octroi de crédits. Il est, par suite, attendu que le recours au financement par dette bancaire soit plus élevé dans les firmes ayant un plus faible niveau de divulgation volontaire. Se focalisant sur un échantillon de 1560 observations de firmes françaises cotées durant la période 2007-2013, les résultats indiquent un effet négatif des indices de divulgation volontaire, notamment l’indice global et l’indice de divulgation de gouvernance, sur le recours des firmes au financement par dette bancaire. Il semble, de ce fait, que les firmes les moins transparentes préfèrent la dette bancaire qui leur permet d’atténuer les risques d’aléa moral auxquelles elles s’exposent. Dans un tel contexte, la dette bancaire constitue un mécanisme efficace de réduction d’asymétrie d’information et de renforcement de la surveillance des firmes et peut se substituer, ainsi, à la divulgation volontaire. De ce fait, la qualité de l’environnement informationnel semble jouer un rôle important dans le choix de la source de la dette. [less ▲]

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See detailTransmission of Collective Memory and Jewish Identity in Postwar Jewish Generations through War Souvenirs
Bronec, Jakub UL

in Heritage (2019)

The contribution includes a sample of testimonies containing the life stories of Jews born in the aftermath of World War II in two countries (Czechoslovakia and Luxembourg). At that time, Czechoslovak ... [more ▼]

The contribution includes a sample of testimonies containing the life stories of Jews born in the aftermath of World War II in two countries (Czechoslovakia and Luxembourg). At that time, Czechoslovak Jews were living through the era of de-Stalinization and their narratives offer new insights into this segment of Jewish postwar history that differ from those of Jews living in liberal democratic European states. On the basis of personal documents, photos, letters and souvenirs, the conducted interviews highlight an interesting way of maintaining personal memories in Jewish families and how this varies from one generation to the next. In my contribution, I am planning to illustrate the importance of these small artifacts for the transmission of Jewish collective memory. The case study aims to answer the following research questions: What is the relationship between the Jewish postwar generation and their heirlooms? Who is in charge of maintaining Jewish family heirlooms within the family? Are there any intergenerational distinctions in keeping and maintaining the family history? [less ▲]

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See detailTurnover Taxes Under State Aid Spotlight
Sinnig, Julia UL

in European Taxation (2019), 59(2/3),

In response to the Commission’s increasingly broad interpretation of State aid rules with regard to national retail and advertising taxes, in the ANGED cases, the ECJ developed its Distribution Casino ... [more ▼]

In response to the Commission’s increasingly broad interpretation of State aid rules with regard to national retail and advertising taxes, in the ANGED cases, the ECJ developed its Distribution Casino France case law, applying a restrictive view of the qualification of these taxes as illegal State aid. This article provides an overview of the relevant legal questions raised in the ANGED cases, as well as in the Polish and Hungarian retail sales and advertisement tax cases. [less ▲]

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See detailMediengestaltung: Der Ausbildungsbegleiter
Rohles, Björn UL; Burkhardt, Ralph; Wolf, Jürgen et al

Book published by Rheinwerk Verlag - 1 (2019)

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See detailNature et modernité : réflexions théoriques suivies d’une lecture écologique de Fenn Kaß
Thiltges, Sébastian UL

in Millim, Anne-Marie; Toffoli, Ian (Eds.) Modernismen in Luxemburg: Traditionen - Variationen - Brüche (2019)

The current environmental concerns call upon a revaluation of the concept of modernity which, a century ago, has been proven to be a major cultural and aesthetic reference. Modernist writers took up new ... [more ▼]

The current environmental concerns call upon a revaluation of the concept of modernity which, a century ago, has been proven to be a major cultural and aesthetic reference. Modernist writers took up new subjects, like industry and urbanism, as an alternative to homeland literature’s depiction of earth and soil. Batty Weber depicts in Fenn Kaß (1913) the life of a defrocked priest who leaves his native countryside to become an engineer abroad. Seemingly a novel about modernity, the book also contains several descriptions of the protagonist’s relation to the natural environment, using repeatedly the metaphor of a liquid and dissolving body. By defining both interrelated concepts of nature and modernity, this paper provides an anthropological reading of texts, questioning how salient poetical motives can challenge sociological and epistemological contextualisation. [less ▲]

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See detailLe financement privé des actions collectives : perspective comparative et enjeux européens
Menetrey, Séverine UL

in Revue Internationale de Droit Economique (2019)

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See detailAddictions (Section: Nouveautés en Médecine 2018)
Daeppen, Jean-Bernard; Billieux, Joël UL; Achab, Sophia et al

in Revue medicale suisse (2019), 15(N° 632-633), 14-16

New drugs available in a click, plethora of games, new regulations on cannabis, addiction medicine has a lot to do ! In 2018, Switzerland recognized a training certificate in addiction medicine ... [more ▼]

New drugs available in a click, plethora of games, new regulations on cannabis, addiction medicine has a lot to do ! In 2018, Switzerland recognized a training certificate in addiction medicine, pathological gambling entered into ICD-11 and vaping, first considered with suspicion, found a place in the pharmacopoeia of the fight against tobacco. That's not all, on the alcohol front, we realized that even a small glass can hurt and the medicine of addictions evolved towards models of recovery that aim to improve quality of life with chronic diseases. Finally, the American opioid prescription epidemic is worrying in Switzerland, even if the situation and the context are very different. [less ▲]

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See detailIs there room for attentional impairments in binge drinking? A commentary on Carbia et al. (2018).
Lannoy, Severine; Heeren, Alexandre; Dormal, Valerie et al

in Neuroscience and biobehavioral reviews (2019), 98

Binge drinking is an excessive pattern of alcohol use, highly prevalent in adolescents and young adults. Several studies have explored the cognitive impairments associated with binge drinking, and Carbia ... [more ▼]

Binge drinking is an excessive pattern of alcohol use, highly prevalent in adolescents and young adults. Several studies have explored the cognitive impairments associated with binge drinking, and Carbia et al. (2018) recently proposed a systematic review of these impairments. Although this review offers an insightful and up-to-date synthesis of this research field, the authors concluded that binge drinking is not associated with attentional impairments. We argue that such conclusion is premature. We identified published studies not mentioned by Carbia et al. (2018), which documented attentional impairments in binge drinking. In particular, a differential exploration of attentional networks has suggested that binge drinkers not only exhibit impairments for the executive control of attention, but also for its alerting network. We thus recommend a better consideration of attention in future experimental and translational research agendas. [less ▲]

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