Dog Walkers’ Views of Urban Biodiversity across Five European Cities

Contact with nature makes people feel better, live healthier and act more environmentally-friendly. We hypothesized that dog walking, an omnipresent people–nature interaction in cities, translates to a more positive view of urban nature and, subsequently, to more support for conservation initiatives. Insights into such positive side-effects of dog walking are relevant for dog-related urban policies that often focus on negative impacts of dogs (e.g., health risks, disturbance of wildlife). Based on a field survey in five European cities (N = 3717), we analyzed if people who walked dogs regularly valued four urban ecosystem types (park meadows, wastelands, streetscapes, forests), and the plant species diversity within, differently from other people. Opposite to our hypothesis, participants from both groups valued urban ecosystems and their biodiversity very similarly across the cities. Thus, our study does not confirm that regular dog walkers value natural elements more than other people. It thus remains an important challenge for urban planners to balance services and disservices of dog walking in urban greenspaces.EC/H2020/603567/EU/Green Infrastructure and Urban Biodiversity for Sustainable Urban Development and the Green Economy/GREEN SURGEDFG, 414044773, Open Access Publizieren 2019 - 2020 / Technische Universität Berli

Breaking borders? The European Court of Justice and internal market

Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States’ tax systems. Based on Member States’ tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a suitable instrument to eliminate tax distortions towards the realisation of a European internal market. Our analysis is based on effective tax burdens using the Devereux/Griffith methodology. Overall, we find that due to Member States’ mostly heterogeneous adjustments and varying levels of compliance, cross-border investment continues to be discriminated in some Member States following the Marks & Spencer and National Grid Indus judgements. In addition, differences in the general availability of the rules under scrutiny and design of related provisions, cross-country differences in effective tax burdens and hence distortions to the internal market might persist. We conclude that a comprehensive harmonisation of Member States’ tax systems by way of positive integration would be necessary to sustainably eliminate tax obstacles to cross-border business activities

Crew resource management training in healthcare: a systematic review of intervention design, training conditions and evaluation

Objectives Crew resource management (CRM) training formats have become a popular method to increase patient safety by consideration of the role that human factors play in healthcare delivery. The purposes of this review were to identify what is subsumed under the label of CRM in a healthcare context and to determine how such training is delivered and evaluated. Design Systematic review of published literature. Data sources PubMed, PsycINFO and ERIC were searched through 8 October 2018. Eligibility criteria for selecting studies Individually constructed interventions for healthcare staff that were labelled as CRM training, or described as based on CRM principles or on aviation-derived human factors training. Only studies reporting both an intervention and results were included. Data extraction and synthesis The studies were examined and coded for relevant passages. Characteristics regarding intervention design, training conditions and evaluation methods were analysed and summarised both qualitatively and quantitatively. Results Sixty-one interventions were included. 48% did not explain any keyword of their CRM intervention to a reproducible detail. Operating room teams and surgery, emergency medicine, intensive care unit staff and anaesthesiology came in contact most with a majority of the CRM interventions delivered in a 1-day or half-day format. Trainer qualification is reported seldomly. Evaluation methods and levels display strong variation. Conclusions Critical topics were identified for the CRM training community and include the following: the need to agree on common terms and definitions for CRM in healthcare, standards of good practice for reporting CRM interventions and their effects, as well as the need for more research to establish non-educational criteria for success in the implementation of CRM in healthcare organisations

Assessing the links between childhood trauma, C-reactive protein and response to antidepressant treatment in patients with affective disorders

Adverse Childhood Experiences (ACE) are a well-known risk-factor for depression. Additionally, (high-sensitive) C-reactive Protein (hsCRP) is elevated in subgroups of depressed patients and high following ACE. In this context the literature considers hsCRP and ACE to be associated with treatment resistant depression. With the data being heterogenous, this study aimed to explore the associations of ACE, hsCRP levels and response to antidepressant treatment in uni- and bipolar depression. N = 76 patients diagnosed with uni- or bipolar depression and N = 53 healthy controls were included. Treatment was over 6~weeks in an inpatient psychiatric setting within an observatory study design. Depressive symptoms were assessed by the Montgomery-Asberg Depression Rating Scale (MADRS), ACE were assessed by the Childhood Trauma Questionnaire (CTQ); the body-mass-index (BMI) and hsCRP were measured. HsCRP levels did not differ between the study population and the healthy controls. While the depressive symptoms decreased, the hsCRP levels increased. Sexual abuse was associated with significant higher and emotional abuse with lower levels of hsCRP after 6~weeks. The baseline hsCRP levels and the ACE subgroups did not~show significant associations with the treatment response in unipolar depressed patients. The long-lasting effects of specific forms of ACE may have relevant impact on inflammation, supporting hsCRP to be a suitable biomarker. With ACE and hsCRP not showing any significant associations with treatment response in the unipolar depressed subgroup, a more differentiate research concerning biomarkers and treatment regimens is needed when talking about treatment response

Die OECD-Vorschläge für eine weltweite Reform der Unternehmensbesteuerung – eine Wende zum Schlechten?

Die fortschreitende Digitalisierung führt zu neuen Formen der Wertschöpfung. Dies stellt das bestehende System der globalen Unternehmensbesteuerung vor große Herausforderungen. Die OECD diskutiert jedoch derzeit nicht über eine gezielte Anpassung dieses Systems, sondern schlägt eine tiefgreifende und potenziell zu weit gehende Reform der weltweiten Besteuerung von Unternehmen vor, die auf zwei Säulen basiert. Die erste Säule sieht einen sogenannten „Unified Approach“ vor mit dem Ziel, die Besteuerungsrechte zwischen Ländern neu zu verteilen. So sollen die Marktstaaten, in denen vor allem die Nutzer von Produkten und Leistungen sitzen, stärker als bisher am Steueraufkommen beteiligt werden. Dafür sollen die weltweiten, konsolidierten Unternehmensgewinne in Routine- und Residualgewinne aufgeteilt werden. Routinegewinne entsprechen den unternehmensspezifischen Kapitalkosten, Residualgewinne der Differenz zwischen konsolidierten Unternehmensgewinnen und den Routinegewinnen. Routinegewinne sollen entsprechend dem geltenden Verrechnungspreissystem auf die einzelnen Länder verteilt werden (Amount B). Ein Teil des Residualgewinns wird, proportional zur Höhe der entsprechenden Umsätze, auf alle Länder verteilt, in denen das Unternehmen Einnahmen erzielt (Amount A). Der verbleibende Rest des Residualgewinns wird nach der bestehenden Transferpreissystematik aufgeteilt (Amount C). Marktstaaten Besteuerungsrechte auf einen willkürlich gewählten Anteil an den Unternehmengewinnen einzuräumen – auch ohne eine Niederlassung oder Betriebsstätte in den entsprechenden Ländern – ist überzogen und erhöht sowohl die Steuerkomplexität als auch den Verwaltungsaufwand. Die zweite Säule zielt auf die globale Bekämpfung der Gewinnreduzierung durch Aushöhlung der Besteuerungsgrundlagen („Global Anti-Base Erosion“, kurz GloBE). Mit ihr soll den verbleibenden Risiken einer Gewinnverlagerung durch die Unternehmen entgegengewirkt werden, indem eine koordinierte globale Mindeststeuer und ein weitreichendes Abzugsverbot für grenzüberschreitende Transaktionen eingeführt werden. Die bestehenden Regelungen zur Hinzurechnungsbesteuerung gewährleisten jedoch bereits das Besteuerungsrecht von Sitzländern. Zudem gibt es in vielen Ländern bereits Abzugsbeschränkungen beispielsweise für die steuerliche Absetzbarkeit von Zins- und Lizenzgebühren. Die jetzt ins Auge gefasste Ausweitung der Besteuerung erhöht das Risiko einer Doppelbesteuerung erheblich

The legal and economic case for an auction reserve price in the EU emissions trading system

When it was launched in 2005, the European Union emissions trading system (EU ETS) was projected to have prices of around €30/ton CO2 and to be a cornerstone of the EU’s climate policy. The reality was a cascade of falling prices, a ballooning privately held emissions bank, and a decade of low prices providing inadequate incentive to drive investment in the technologies and innovation necessary to achieve long-term climate goals. The European Commission responded with administrative measures, including postponing the introduction of allowances (backloading) and using a quantity-based criterion for regulating future allowance sales (the market stability reserve); although prices are beginning to recover, it is far from clear whether these measures will adequately support the price into the future. In the meantime, governments have been turning away from carbon pricing and adopting overlapping regulatory measures that reinforce low prices and further undermine the confidence in market-based approaches to addressing climate change. The solution in other carbon markets has been the introduction of a reserve price that would set a minimum price in allowance auctions. Opponents of an auction reserve price in the EU ETS have expressed concern that a minimum auction price would interfere with economic operations in the market or would be tantamount to a tax, which would trigger a decision rule requiring unanimity among EU Member States. This Article reviews the economic and legal arguments for and against an auction reserve price. Our economic analysis concludes that an auction reserve price is necessary to accommodate overlapping policies and for the allowance market to operate efficiently. Our legal analysis concludes that an auction reserve price is not a “provision primarily of a fiscal nature,” nor would it “significantly affect a Member State's choice between different energy sources.” We describe two pathways through which a reserve price could be introduced

Functionalizing building envelopes for greening and solar energy: Between theory and the practice in Egypt

The building sector is one of the most resource-intensive industries. In Egypt, buildings consume 60% of electricity, produce 8% of CO2 emissions, and anthropize agricultural land, peri-urban and urban landscapes. To compensate for these consumption patterns, building envelopes can become productive in terms of greening and energy production. This encompasses the implementation of productive building systems that include (a) greening systems such as building-integrated vegetation and agriculture systems and (b) solar energy systems such as building-applied and integrated photovoltaics. For Egypt, the transformation toward more productive buildings still lacks a holistic understanding of their status and implementation requirements. This paper undergoes a comprehensive analysis of the two systems’ classifications, benefits, challenges, and implementation aspects based on a thorough assessment of 121 studies and 20 reports addressing them. This is coupled with a contextual analysis using questionnaires (n = 35) and semi-structured interviews (n = 13) with Egyptian experts and suppliers. Results showed that a large variety of systems is studied in literature and exists in the local market. Among the most purchased productive building systems in the Egyptian market, according to experts, are hydroponics (selected by 75% of respondents), planter boxes/pots (50%), roof-mounted photovoltaic panels (95%), and solar water heaters (55%). The main benefits of greening and solar energy systems are identified as enjoying the greenery view (95%) and reducing energy expenses (100%), respectively. The high initial cost was considered the main barrier for both systems. Multiple commonalities between the two systems in terms of spatial and environmental applicability aspects (e.g., accessibility and safety, net useable area, sun exposure, wind exposure) and environmental performance aspects (e.g., energy demand and emissions reduction, heat flow reduction) were identified. Lastly, we highlight the importance of analyzing integrated solutions that make use of the identified synergies between the systems and maximize the production potentials

Traumatized German soldiers with moral injury – value-based cognitive-behavioral group therapy to treat war-related shame

IntroductionDuring deployment, soldiers are confronted with potentially morally injurious events. In many cases, these events violate their personal values and belief systems, resulting in feelings of anger, alienation, guilt, and shame. The psychological distress caused by such transgressions is defined as moral injury. It remains unclear to date, which therapeutic interventions are most appropriate for addressing this specific psychological condition. This study examines the effectiveness of value-based cognitive-behavioral group therapy combining elements of cognitive-behavioral therapy, acceptance and commitment therapy, spiritual care, and adaptive disclosure therapy.Materials and methodsThis controlled study uses the Compass of Shame Scale to assess symptom severity among participants both before and after a three-week inpatient group therapy regimen for moral injury. An intervention group (n = 45) was compared to a waiting-list control group (n = 40). A one-way between subjects ANOVA was conducted to determine the differences between the two measurement points in the intervention group compared to the control group. A positive ethics vote from the Humboldt University Berlin (Charité) was available (No.EA1/092/15).ResultsA significant difference was found on the shame-associated maladaptive strategies subscales of attack self (F (1, 83) = 5.942, p = 0.017, Cohen’s f = 0,27), withdrawal (F (1, 83) = 8.263, p = 0.005, Cohen’s f = 0,32), and attack others (F (1, 83) = 10.552, p = 0.002, Cohen’s f = 0,36) of the Compass of Shame Scale between the intervention group and the control group at the p < 0.05 level in the pre- and post-treatment (t1-t2) comparison.ConclusionThis study suggests that the special therapeutic focus in cognitive-behavioral group therapy can alter shame-based maladaptive coping behaviors in response to war-related moral injury. This study provides further evidence that therapeutic approaches – through fostering a reconciliatory, compassionate, and forgiving approach toward oneself and others – target the underlying mechanisms of moral injury. Therefore, value-based cognitive-behavioral interventions should be considered as a standard element of trauma care in a military setting. Future studies should further examine such interventions in randomized control trials. It would also be particularly valuable for future studies to include a follow-up time point

Proteasomes of Autophagy-Deficient Cells Exhibit Alterations in Regulatory Proteins and a Marked Reduction in Activity

Autophagy and the ubiquitin proteasome system are the two major processes for the clearance and recycling of proteins and organelles in eukaryotic cells. Evidence is accumulating that there is extensive crosstalk between the two pathways, but the underlying mechanisms are still unclear. We previously found that autophagy 9 (ATG9) and 16 (ATG16) proteins are crucial for full proteasomal activity in the unicellular amoeba Dictyostelium discoideum. In comparison to AX2 wild-type cells, ATG9- and ATG16- cells displayed a 60 percent, and ATG9-/16- cells a 90 percent decrease in proteasomal activity. Mutant cells also showed a significant increase in poly-ubiquitinated proteins and contained large ubiquitin-positive protein aggregates. Here, we focus on possible reasons for these results. Reanalysis of published tandem mass tag-based quantitative proteomic results of AX2, ATG9-, ATG16-, and ATG9-/16- cells revealed no change in the abundance of proteasomal subunits. To identify possible differences in proteasome-associated proteins, we generated AX2 wildtype and ATG16- cells expressing the 20S proteasomal subunit PSMA4 as GFP-tagged fusion protein, and performed co-immunoprecipitation experiments followed by mass spectrometric analysis. The results revealed no significant differences in the abundance of proteasomes between the two strains. However, we found enrichment as well as depletion of proteasomal regulators and differences in the ubiquitination of associated proteins for ATG16-, as compared to AX2 cells. Recently, proteaphagy has been described as a means to replace non-functional proteasomes. We propose that autophagy-deficient D. discoideum mutants suffer from inefficient proteaphagy, which results in the accumulation of modified, less-active, and also of inactive, proteasomes. As a consequence, these cells exhibit a dramatic decrease in proteasomal activity and deranged protein homeostasis