476 research outputs found
The Implementation of the Global Minimum Tax (GloBE): The Need for an Effective Dispute Prevention and Resolution Mechanism
The successful implementation of the Global Anti-Base Erosion (GloBE) rules on aglobal scale cannot be achieved without an international effective dispute prevention and reso-lution mechanism. However, the development of a dispute prevention and resolution frameworkfor the GloBE rules faces significant challenges. This article offers two possible options for aneffective dispute prevention and resolution mechanism: a model based on reciprocal domesticlegislations and the multilateral convention model
Un-biodegradable and biodegradable plastic sheets modify the soil properties after six months since their applications
Nowadays, microplastics represent emergent pollutants in terrestrial ecosystems that exert impacts on soil properties, affecting key soil ecological functions. In agroecosystems, plastic mulching is one of the main sources of plastic residues in soils. The present research aimed to evaluate the effects of two types of plastic sheets (un-biodegradable and biodegradable) on soil abiotic (pH, water content, concentrations of organic and total carbon, and total nitrogen) and biotic (respiration, and activities of hydrolase, dehydrogenase, β-glucosidase and urease) properties, and on phytotoxicity (germination index of Sorghum saccharatum L. and Lepidium sativum L.). Results revealed that soil properties were mostly affected by exposure time to plastics rather than the kind (un-biodegradable and biodegradable) of plastics. After six months since mesocosm setting up, the presence of un-biodegradable plastic sheets significantly decreased soil pH, respiration and dehydrogenase activity and increased total and organic carbon concentrations, and toxicity highlighted by S. saccharatum L. Instead, the presence of biodegradable plastic sheets significantly decreased dehydrogenase activity and increased organic carbon concentrations. An overall temporal improvement of the investigated properties in soils covered by biodegradable plastic sheets occurred
Plant cover and management practices as drivers of soil quality
Human activities intensively modify soil properties and quality according to land-use and management practices. In Mediterranean areas, pollution and fires may directly alter some soil abiotic properties as well as the steady-state condition of soil microbiota. The aim of this study was to evaluate if the chemical and biological characteristics of two kinds of soil, Arenosols and Andosols, of a natural reserve and an urban park respectively, were affected by the same or different plant covers (trees and grasses). At each site, five sub-samples of surface soils (0–10 cm) were collected under maquis (trees) and gap of grasses. The soils were analyzed for physico-chemical parameters (organic matter and water contents, pH, C, N, Cr, Cu, Ni and Pb concentrations) and biological parameters (microbial and fungal biomass, respiration, metabolic quotient and coefficient of endogenous mineralization). The soil quality was evaluated through an integrated index, calculated taken into account all the investigated parameters. The results highlighted that soils under trees inside the urban park, with the highest amount of organic matter, showed higher microbial biomass and activity as compared to soils under grasses. The high concentration of Cu and Pb in these latter soils inhibited the microbial biomass and activity that were not exclusively affected by litter quality. Soil quality would seem to be strongly affected by the pedogenetic derivation and the management practices more than plant covers
Decomposition and temperature sensitivity of fine root and leaf litter of 43 mediterranean species
Aims: Data on the decomposition of fine roots are scarce for the Mediterranean basin. This work aims to compare chemical traits, decomposition rate, and temperature sensitivity (Q10) for root and leaf litter of 43 Mediterranean species. Methods: We carried out a two-years litterbag decomposition experiment using 43 fine roots litter and leaf litter types incubated in laboratory conditions at three different temperatures, i.e. 4 °C, 14 °C, and 24 °C. Litter was characterized for carbon (C), nitrogen (N), lignin and cellulose concentration, C/N, and lignin/N ratios. Results: Fine root litter had lower N content but higher lignin concentration, lignin/N, and C/N ratios compared to leaf litter. The decay rate of fine root litter was slower than leaf litter. For both tissues, the decay rate was negatively associated with lignin concentration, lignin/N, and C/N ratios but positively with N concentration. Q10 was higher for fine root than leaf litter, with a positive correlation with lignin while negative with N concentration. Conclusions: Our findings demonstrate a higher Q10 accompanied by a slower decomposition rate of fine root litter compared to leaf litter in Mediterranean ecosystems. These results must be considered in modeling organic C at the ecosystem scale
The Prohibition of Abuse of Rights after the ECJ Danish cases Analysis of the ECJ judgments, reading by national courts, and impact on tax treaty practice
Caching mechanisms for habit formation in Active Inference
A popular distinction in the human and animal learning literature is between deliberate (or willed) and habitual (or automatic) modes of control. Extensive evidence indicates that, after sufficient learning, living organisms develop behavioural habits that permit them saving computational resources. Furthermore, humans and other animals are able to transfer control from deliberate to habitual modes (and vice versa), trading off efficiently flexibility and parsimony – an ability that is currently unparalleled by artificial control systems. Here, we discuss a computational implementation of habit formation, and the transfer of control from deliberate to habitual modes (and vice versa) within Active Inference: a computational framework that merges aspects of cybernetic theory and of Bayesian inference. To model habit formation, we endow an Active Inference agent with a mechanism to “cache” (or memorize) policy probabilities from previous trials, and reuse them to skip – in part or in full – the inferential steps of deliberative processing. We exploit the fact that the relative quality of policies, conditioned upon hidden states, is constant over trials; provided that contingencies and prior preferences do not change. This means the only quantity that can change policy selection is the prior distribution over the initial state – where this prior is based upon the posterior beliefs from previous trials. Thus, an agent that caches the quality (or the probability) of policies can safely reuse cached values to save on cognitive and computational resources – unless contingencies change. Our simulations illustrate the computational benefits, but also the limits, of three caching schemes under Active Inference. They suggest that key aspects of habitual behaviour – such as perseveration – can be explained in terms of caching policy probabilities. Furthermore, they suggest that there may be many kinds (or stages) of habitual behaviour, each associated with a different caching scheme; for example, caching associated or not associated with contextual estimation. These schemes are more or less impervious to contextual and contingency changes
Variation of the chemical and biological properties of a Technosol during seven years after a single application of compost
Technosols are composed of natural soils mixed with artificial materials and can be an inhospitable environment for the soil microbial community. The main goal of the current research was to evaluate temporal variations of Technosol quality through an integrated approach, considering all of the evaluated chemical, physical and biological characteristics for a period of seven years after a single application of compost. The soil samples were evaluated using the following parameters: pH; water content; water holding capacity; bulk density; porosity; organic matter and N contents; C/N ratio; fungal biomass; microbial biomass; respiration; metabolic quotient (qCO 2 ); and endogenous mineralisation coefficient (CEM). The overall evaluation showed that a single application of compost improved the soil quality in the short term. A decrease in Technosol quality over the long term appears to be due to deterioration of the physical and chemical properties, rather than a change in biological properties
Heavy metal bioaccumulation by the important food plant, olea europaea L., in an ancient metalliferous polluted area of Cyprus
Aspects of the bioaccumulation of heavy metals are reviewed and possible evidence of homeostasis is highlighted. Examination and analysis of olive (Olea europaea L.) trees growing in close proximity to a copper dominated spoil tip dating from at least 2000 years BP, on the island of Cyprus, revealed both bioaccumulation and partitioning of copper, lead and zinc in various parts of the tree. A factor to quantify the degree of accumulation is illustrated and a possible seed protective mechanism suggested
Association of the chronotype score with circulating trimethylamine n‐oxide (Tmao) concentrations
Individual differences in the chronotype, an attitude that best expresses the individual circadian preference in behavioral and biological rhythms, have been associated with cardiometabolic risk and gut dysbiosis. Up to now, there are no studies evaluating the association between chronotypes and circulating TMAO concentrations, a predictor of cardiometabolic risk and a useful marker of gut dysbiosis. In this study population (147 females and 100 males), subjects with the morning chronotype had the lowest BMI and waist circumference (p < 0.001), and a better metabolic profile compared to the other chronotypes. In addition, the morning chronotype had the highest adherence to the Mediterranean diet (p < 0.001) and the lowest circulating TMAO concentrations (p < 0.001). After adjusting for BMI and adherence to the Mediterranean diet, the correlation between circulating TMAO concentrations and chronotype score was still kept (r = −0.627, p < 0.001). Using a linear regression analysis, higher chronotype scores were mostly associated with lower circulating TMAO concentrations (β = −0.479, t = −12.08, and p < 0.001). Using a restricted cubic spline analysis, we found that a chronotype score ≥59 (p < 0.001, R2 = −0.824) demonstrated a more significant inverse linear relationship with circulating TMAO concentrations compared with knots <59 (neither chronotype) and <41 (evening chronotype). The current study reported the first evidence that higher circulating TMAO concentrations were associated with the evening chronotype that, in turn, is usually linked to an unhealthy lifestyle mostly characterized by low adherence to the MD
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