Tax research techniques

https://egrove.olemiss.edu/aicpa_guides/1566/thumbnail.jp

Tax research techniques

https://egrove.olemiss.edu/aicpa_guides/1565/thumbnail.jp

Sector coupling potential of wind-based hydrogen production and fuel cell train operation in regional rail transport in berlin and brandenburg

As the transport sector is ought to be decarbonized, fuel-cell-powered trains are a viablezero-tailpipe technology alternative to the widely employed diesel multiple units inregional railway service on non-electrified tracks. Carbon-free hydrogen can be provided bywater-electrolysis from renewable energies. In this study we introduce an approach toassess the potential of wind-based hydrogen for use in adjacent regional rail transport byapplying a GIS approach in conjunction with a site-level cost model. In Brandenburg about10.1 million train-km annually could be switched to fuel cell electric train operation. Thisrelates to a diesel consumption of appr. 9.5 million liters today. If fuel cell trains would beemployed, that translated to 2198 annual tons hydrogen annually. At favorable siteshydrogen costs of approx. 6.40V/kg - including costs of hydrogen refueling stations - couldbe achieved. Making excess hydrogen available for other consumers, would furtherdecrease hydrogen production costs.©2020 The Author(s). Published by Elsevier Ltd on behalf of Hydrogen Energy PublicationsLLC. This is an open access article under the CC BY license

Techno-Economic Assessment of Battery Electric Trains and Recharging Infrastructure Alternatives Integrating Adjacent Renewable Energy Sources

Battery electric multiple units (BEMU) are an effective path towards a decarbonized regional rail transport on partly electrified rail lines. As a means of sector coupling, the BEMU recharging energy demand provided through overhead line islands can be covered from decentralized renewable energy sources (RES). Thus, fully carbon-free electricity for rail transport purposes can be obtained. In this study, we analyze cost reduction potentials of efficient recharging infrastructure positioning and the feasibility of covering BEMU energy demand by direct-use of locally produced renewable electricity. Therefore, we set up a model-based approach which assesses relevant lifecycle costs (LCC) of different trackside electrification alternatives comparing energy supply from local RES and grid consumption. The model-based approach is applied to the example of a German regional rail line. In the case of an overhead line island, the direct-use of electricity from adjacent wind power plants with on-site battery storage results in relevant LCC of EUR 173.4 M/30a, while grid consumption results in EUR 176.2 M/30a whereas full electrification results in EUR 224.5 M/30a. Depending on site-specific factors such as existing electrification and line lengths, BEMU operation and partial overhead line extension can lead to significant cost reductions of recharging infrastructure as compared to full electrification

Gestational Weight Gain and Body Mass Index in Children: Results from Three German Cohort Studies

Previous studies suggested potential priming effects of gestational weight gain (GWG) on offspring's body composition in later life. However, consistency of these effects in normal weight, overweight and obese mothers is less clear. We combined the individual data of three German cohorts and assessed associations of total and excessive GWG (as defined by criteria of the Institute of Medicine) with offspring's mean body mass index (BMI) standard deviation scores (SDS) and overweight at the age of 5-6 years (total: n = 6,254). Quantile regression was used to examine potentially different effects on different parts of the BMI SDS distribution. All models were adjusted for birth weight, maternal age and maternal smoking during pregnancy and stratified by maternal pre-pregnancy weight status. In adjusted models, positive associations of total and excessive GWG with mean BMI SDS and overweight were observed only in children of non- overweight mothers. For example, excessive GWG was associated with a mean increase of 0.08 (95% CI: 0.01, 0.15) units of BMI SDS (0.13 (0.02, 0.24) kg/m(2) of 'real' BMI) in children of normal-weight mothers. The effects of total and excessive GWG on BMI SDS increased for higher- BMI children of normal-weight mothers. Increased GWG is likely to be associated with overweight in offspring of non-overweight mothers

Obesity and Weight Gain in Pregnancy and Postpartum: An Evidence Review of Lifestyle Interventions to Inform Maternal and Child Health Policies

Background: Maternal obesity, excessive gestational weight gain (GWG) and post-partum weight retention (PPWR) constitute new public health challenges, due to the association with negative short- and long-term maternal and neonatal outcomes. The aim of this evidence review was to identify effective lifestyle interventions to manage weight and improve maternal and infant outcomes during pregnancy and postpartum. Methods: A review of systematic reviews and meta-analyses investigating the effects of lifestyle interventions on GWG or PPWR was conducted (Jan 2009-2018) via electronic searches in the databases Medline, Pubmed, Web of Science and Cochrane Library using all keywords related to obesity/weight gain/loss, pregnancy or postpartum and lifestyle interventions;15 relevant reviews were selected. Results: In healthy women from all BMI classes, diet and physical activity interventions can decrease: GWG (mean difference -1.8 to -0.7 kg, high to moderate-quality evidence); the risks of GWG above the IOM guidelines (risk ratio [RR] 0.72 to 0.80, high to low-quality evidence); pregnancy-induced hypertension (RR 0.30 to 0.66, low to very low-quality evidence); cesarean section (RR 0.91 to 0.95; high to moderate-quality evidence) and neonatal respiratory distress syndrome (RR 0.56, high-quality evidence); without any maternal/fetal/neonatal adverse effects. In women with overweight/obesity, multi-component interventions can decrease: GWG (-0.91 to -0.63 kg, moderate to very low-quality evidence); pregnancy-induced hypertension (RR 0.30 to 0.66, low-quality evidence); macrosomia (RR 0.85, 0.73 to 1.0, moderate-quality evidence) and neonatal respiratory distress syndrome (RR 0.47, 0.26 to 0.85, moderate-quality evidence). Diet is associated with greater reduction of the risks of GDM, pregnancy-induced hypertension and preterm birth, compared with any other intervention. After delivery, combined diet and physical activity interventions reduce PPWR in women of any BMI (-2.57 to -2.3 kg, very low quality evidence) or with overweight/obesity (-3.6 to -1.22, moderate to very low-quality-evidence), but no other effects were reported. Conclusions: Multi-component approaches including a balanced diet with low glycaemic load and light to moderate intensity physical activity, 30-60 min per day 3-5 days per week, should be recommended from the first trimester of pregnancy and maintained during the postpartum period. This evidence review should help inform recommendations for health care professionals and women of child-bearing age

Primary Prevention of Gestational Diabetes Mellitus and Large-for-Gestational-Age Newborns by Lifestyle Counseling: A Cluster-Randomized Controlled Trial

In a cluster-randomized trial, Riitta Luoto and colleagues find that counseling on diet and activity can reduce the birthweight of babies born to women at risk of developing gestational diabetes mellitus (GDM), but fail to find an effect on GDM

Can We Modify the Intrauterine Environment to Halt the Intergenerational Cycle of Obesity?

Child obesity is a global epidemic whose development is rooted in complex and multi-factorial interactions. Once established, obesity is difficult to reverse and epidemiological, animal model, and experimental studies have provided strong evidence implicating the intrauterine environment in downstream obesity. This review focuses on the interplay between maternal obesity, gestational weight gain and lifestyle behaviours, which may act independently or in combination, to perpetuate the intergenerational cycle of obesity. The gestational period, is a crucial time of growth, development and physiological change in mother and child. This provides a window of opportunity for intervention via maternal nutrition and/or physical activity that may induce beneficial physiological alternations in the fetus that are mediated through favourable adaptations to in utero environmental stimuli. Evidence in the emerging field of epigenetics suggests that chronic, sub-clinical perturbations during pregnancy may affect fetal phenotype and long-term human data from ongoing randomized controlled trials will further aid in establishing the science behind ones predisposition to positive energy balance