This study combines macro and micro data to quantify the revenue effects of double tax treaties. First, drawing on administrative information, the study estimates the tax sensitivity of income flows (dividend, interest, and royalty payments) at an aggregate level. The analysis finds important direct revenue costs linked to treaty restrictions on taxing rights, especially for flows into a few major investment hubs. However, high elasticities of income flows also suggest that increases in withholding rates at the individual treaty partner level would not necessarily result in more revenue collection. Second, the study uses firm- level information to estimate the sensitivity of reported profitability to changes in the relevant treaty network. The analysis of the reported earnings of multinational enterprise affiliates in Ukraine suggests that the ownership structure and operations with affiliates in certain jurisdictions explain reported profitability, and should thus receive increased attention in risk assessment and transfer pricing audit activities. / Series: WU International Taxation Research Paper Series

Objetiva-se, nesse estudo, analisar os novos processos de modernização que se impõem nos cerrados piauienses produzidos pela presença da agricultura moderna. Tal movimento teve inicio nos anos 1970 com os primeiros projetos agropecuários e de reflorestamentos instalados através de incentivos fiscais e financeiros públicos, mais se consolida somente em meados dos anos 1990 com a ampliação do deslocamento de migrantes sulistas e de empresas do agronegócio para aquela área. Resultou dessa ocupação a apropriação privada de amplas parcelas de terras devolutas dos platôs planos onde havia uso comunitário pela população local, as quais são transformadas em mercadorias valorizadas no mercado imobiliário. As manifestações de mudanças aparecem tanto sobre o espaço agrícola que se altera diante da incorporação dos aparatos da técnica e da ciência tornando-se homogêneos, e sobre o espaço da cidade que ganha novas formas e funcionalidades. Tanto o rural quanto o urbano do sul do Estado do Piauí revelam os processos contraditórios da recente modernização, pois se transformam, simultaneamente, em espaços de produção de riqueza e de manifestação de crises. Ao mesmo tempo em que se anunciam formas inovadoras que aceleram o ritmo de produção e de circulação das mercadorias sob a liderança de empresas globais, evidencia-se a expropriação de levas de camponeses cujas únicas possibilidades disponíveis passam a ser a de venderem sua força de trabalho nas lavouras modernas de grãos em condições de extrema precarização, ou a de se instalarem nas periferias miseráveis das cidades do agronegócio. Acrescenta-se, ainda, como elemento da crise o agravamento das condições de degradação dos ambientes naturais por conta do avanço acelerado das lavouras modernas nos domínios dos gerais, afetando os ecossistemas locais. Busca-se, nesse sentido, apontar que a atual modernização dos cerrados piauienses se faz produzindo descompassos sócio-espaciais. Ela se configura, portanto, como um processo essencialmente excludente. / This study analyzes the new modernization processes raised at the cerrados in Piauí due to modern agriculture. This movement started in the early 1970´s together with the first cattle breeding and reforesting projects developed through state financial and fiscal incentives. These projects only started to consolidate around 1990´s as the displacement of people and agricultural business firms from the south of Brazil (?sulistas?) to Piauí increased. The result of this land occupation was the appropriation of vast plain plateaus escheated lands of communitarian use that turned to be commodities. These lands were valorized by housing market. Signs of these changes appeared both on the agricultural space, transformed by means of applying scientific and technological objects, which turned the space homogeneous, and the city space, that gained new shape and functionalities. Piaui´s southern urban and rural areas reveal contradictory process of this recent modernization, transformed simultaneously into spaces where richness and crisis manifestations are both produced. While innovation accelerating the production rhythm and the circulation of goods under global companies´ leadership is announced, the expropriation of peasants groups stands out. Now their possibilities only depend on selling their task force in the new corporate farming business in extremely hard working conditions or installing themselves at the poor outskirts of this agricultural business related cities. Furthermore, natural environment?s worsening conditions are a result of modern agricultural technology at those gerais. These conditions affect local ecosystems and add up another element to the crisis. In this way we intend to point out that the modernization of the cerrados piauienses is generating a socio-spatial imbalance, which configures itself as an essentially excluding process.

Why does civil conflict spread from country to country? Existing research relies primarily on explanations of rebel mobilization tied to geographic proximity to explain this phenomenon. However, this approach is unable to explain why civil conflict appears to spread across great geographic distances, and also neglects the government’s role in conflict. To explain this phenomenon, this dissertation formulates an informational theory in which individuals contemplating rebellion against their government, or “proto-rebels,” observe the success and failure of rebels throughout the international system. In doing so, proto-rebels and governments learn whether rebellion will be fruitful, which is then manifested in the timing of rebellion and repression. The core of the dissertation is composed of three essays. The first exhorts scholars of the international spread of civil violence to directly measure proto-rebel mobilization. I show that such mobilization is associated with conflicts across the entire international system, while the escalation to actual armed conflict is associated with regional conflicts. The second chapter theorizes that proto-rebels learn from successful rebellions across the international system. This relationship applies globally, although it is attenuated by cultural and regime-type similarity. Finally, the third chapter theorizes that governments are aware of this process and engage in repression in order to thwart it. I further argue that this repression is, in part, a function of the threat posed by those regimes founded by rebels.

<p>This dissertation explores how the authoritarian regime of Park Chung-Hee (1963-1979) mobilized women as individuals and groups in transforming the agricultural state to an industrialized and modernized one. Although much has been written about the significance of Korean male elites in economic and democratic achievements, we can only find limited scholarship on women’s mobilization by the state as well as the roles of ordinary women and female elites in the national development process. My work is different in that I highlight the Park Chung-Hee regime’s colonial legacy and its broader application to women’s social and public mobilization for the national economic growth. I argue that Korean women were mobilized by the Park Chung-Hee regime as individuals and groups considered a great source to consolidate diplomatic relations with allies as well as “voluntary” social workers and as cheaper laborers.</p>

Limited research exists on the comparison of pulsed shortwave diathermy (PSWD) and instrument assisted soft tissue mobilization (IASTM). In addition, minimal research exists on the AcuForce® 7.0 and none of it examines the effects of the AcuForce® 7.0 on range of motion (ROM). This study focused on the comparison of PSWD and IASTM on hamstring flexibility and perceived patient comfort. Twenty male students, faculty, and staff (age 24.5 ± 5.7 years) participated. Active knee extension ROM with the hip flexed at 90º was measured before and after the intervention. Perceived patient comfort was measured after the intervention. The results showed significant increases in ROM in all subjects (p = 0.013). However, there were no significant differences between groups (p = 0.079). Also, there were no significant differences in perceived patient comfort. The results of this study support hamstring flexibility can be increased with the use of either PSWD or the AcuForce® 7.0.

The Graston Technique® is a common treatment that combines a warm-up, Instrument Assisted Soft Tissue Mobilization (IASTM), stretching, and strengthening protocols. The treatment is commonly chosen by clinicians to treat musculoskeletal injuries. The purpose of this study was to determine how the Graston Technique® is used in clinical practice by certified athletic trainers to compare to recommendations made by the Graston Technique®. Factors such as time, expense, lack of training in the Graston Technique®, availability of resources, and an overall lack of evidence-based recommendations may have influenced inconsistencies in clinical practice. Although the technique is not always performed according to recommendations, these findings suggest both clinicians and patients report objective and subjective improvements when treating musculoskeletal pathologies regardless of the techniques used.

The objective of this dissertation was to conduct an evaluation of a knowledge mobilization process in a community-based organization that supports adults with intellectual disabilities. The aim of the project was to understand how stakeholders share knowledge, use knowledge, and collaborate to make decisions regarding practices to support friendships for adults with intellectual disabilities. We produced two literature reviews; one systematically documented the views of adults with intellectual disabilities with regard to their relationships, and the other examined existing literature on strategies to support friendships. We also conducted two primary research studies in which we documented and evaluated knowledge mobilization activities in community-based organizations. We used a mixed-methods approach and collected data from a variety of stakeholder groups associated with a community-based organization, including staff members and the organization’s director, adults with intellectual disabilities, and family caregivers. Additionally, we collected data from staff working in a variety of community-based organizations that support adults with intellectual disabilities. During our primary research studies, we produced a variety of knowledge mobilization outputs regarding friendship support, including an evidence brief, a conference presentation, online presentations in French and English, and an informational website in French and English. The results of the studies included in this dissertation, our recommendations regarding community-based knowledge mobilization, and the knowledge mobilization outputs we developed can be used to improve knowledge mobilization practices in community-based services. Studying knowledge mobilization to support individuals with intellectual disabilities highlights some of the complexities that should be considered within community-based services, such as working with a variety of stakeholder groups, and including stakeholders that are potentially vulnerable to social exclusion.

During the twenty-first century attention towards climate change and its consequences has increased significantly and somehow it reached its peak when young activist Greta Thunberg started what has become one of the largest movements for the climate in 2018. Her school strike has created debate and given rise to demonstrations and collective actions around the globe. The purpose of this study is therefore to bring clarity to the framing processes which has contributed to this development. Consequently, this analysis has been conducted through a descriptive framing analysis with a focus on what frames Greta Thunberg has used to describe climate change, including a description of her goal with the strikes and a discussion of features associated with mass mobilisation. Building on the theoretical framework from social movement researchers Robert D. Benford and David A. Snow the results have revealed three main frames; a crisis frame, a parental frame and a hierarchical frame as well as features within Thunberg’s message has been discovered which ad insights to Benford and Snow’s discussion of what can create resonant frames. By describing how Thunberg has framed her cause this study concludes that the coherence between her actions, behaviour as well as who she is in relation to her frames has contributed to a message that emphasises collective and/or self-efficacy which encourages people to follow her lead.

This dissertation reexamines the often cited conclusion in diplomatic crisis bargaining that sunk cost signals, such as military mobilization and arms races, are inefficient compared to tied hands signals. This conclusion ignores the the investment potential that the most frequent examples of sunk cost signaling have in terms of increasing preparedness for war. Through a novel game theoretic model, I demonstrate that signals with a sunk investment can be optimal in comparison to tied hands signals. The conclusion of the model suggests that signals with a sunk investment, such as mobilization, have value as a hedged bet against deterrence, increasing in value as the investment would make the state more powerful in war, the state is pessimistic about deterrence, and the state is risk averse. I contextualize these conclusions in historical case studies of the Berlin Crisis and NATO intervention in Kosovo.

Problem: Die Leberverfettung wird als eine der wichtigsten metabolischen Störungen in der Frühlaktation bei Milchkühen und als Grund für Gesundheits- einschließlich Reproduktionsstörungen angesehen. Zielstellung: Deshalb wurden in dieser Studie folgende Fragestellungen bearbeitet: a) Bedeutung der klinischen und labordiagnostischen Befunde bei der Erstuntersuchung kranker Kühe, insbesondere des Leberfettes, b) Beziehungen zwischen dem Leberfettgehalt und verschiedenen Laborparametern, c) Beziehungen zwischen dem Leberfettgehalt, den Krankheiten und dem Behandlungserfolg, d) prognostische Bedeutung des Leberfettgehaltes sowie klinisch-chemischer und hämatologischer Blutparameter. Material und Methoden: Dazu wurden chronologisch 312 in die MTK Leipzig eingelieferte Rinderpatienten entsprechend klinisch und labordiagnostisch einschließlich Leberbiopsie untersucht und die Befunde der Erstuntersuchung ausgewertet. Ergebnisse: Bei 312 Rinderpatienten wurden in 18 Krankheitsgruppen, z.T. nach Verlauf und Schweregraden untersetzt, 196 links- und 40 rechtseitige Labmagenverlagerungen (LMV), 11 Labmagen- (LM) Ulcera, 182 Ketosen, 96 Mastitiden, 178 Endometritiden, 7 Retentio. sec., 7 puerperale Septikämien und 6 Multiorganversagen, 42 Indigestion, 31 Enteritis, 46 Peritonitiden, 30 Festlieger und 18 Pneumonien diagnostiziert. Die Kühe verteilten sich auf vier Leberfettklassen wie folgt: ≤6% =14,7%; 6 bis ≤15% = 37,5%; 15 bis ≤30% = 31,1% sowie >30% = 16,7%. Die Heilungsrate betrug in den ersten drei Leberfettklassen 80,4%, 83,8% bzw. 86,6%. Ein Zusammenhang zwischen der Heilungsrate und dem Leberfettgehalt war bis zu ≤30% nicht erkennbar. In der Leberfettklasse >30% sank die Heilungsrate auf 61,5%; bei >40% verschlechterte sie sich unter 50%. Dem entsprach das Verhalten verschiedener Laborparameter. Erst bei einem Leberfettgehalt >30%, besonders bei >45%, wurden, z.T. unabhängig vom Krankheitsausgang, die BHB-, Bilirubin- und Glucose-Konzentrationen sowie AST-, CK-, LDH-, GGT- und GLDH-Aktivitäten signifikant höher bzw. die anorg. Phosphat- (Pi) und Cholesterol-Konzentrationen niedriger. Mit dem Leberfettgehalt korrelierten am engsten (p<0,001) die Parameter BHB (0,620) und FFS (0,615), LDH (0,579), Bilirubin (0,367), AST (0,359), Cholesterol (-0,278), Laktat (-0,253), Hämoglobin (0,214), CK (0,207), Leukozyten (-0,202) sowie innere Körpertemperatur (0,210). Die Bedeutung dieser Beziehungen ist relativ. Sowohl Sensitivität und Spezifität waren für Pi (<1,25 mmol/l) >0,7, für Cholesterol (< 1,5 mmol/l) und Albumin (<30 g/l) >0,6 sowie für BHB, Harnstoff und Gesamteiweiß >0,5. Eine hohe Spezifität >0,8 bei geringer Sensitivität hatten K (<3,0 mmol/l) und segmentkernige neutrophile Granulozyten (< 4,6 G/l), eine hohe Sensitivität >0,8, aber geringe Spezifität Bilirubin (>5,3 μmol/l), AST (>80 U/l) sowie CK (>200 U/l). Hinsichtlich Krankheitsausgang und damit der prognostischen Nutzbarkeit waren die Flächen (AUC) unter den ROC-Kurven nur für K (0,37), Bilirubin (0,62), AST (0,61) und für Leberfett (0,60) schwach gesichert. Die leberspezifischen Enzyme GGT und GLDH korrelierten nur schwach mit 0,126 (p<0,05) sowie 0,192 (p<0,001) mit dem Leberfett. Das stellt ihre diagnostische Bedeutung nicht in Frage, sondern verdeutlicht, dass bei den analysierten Krankheiten keine stärkeren Leberschäden auftraten. Die bei den Korrelations-, Sensitivitäts- und Spezifitätsberechnungen sowie z.T. ROC-/AUC-Analysen informativen Parameter LDH, AST, CK, K, Pi, Bilirubin (>20 μmol/l) und Leukozyten weisen auf entzündliche Prozesse hin. Die in allen Leberfettklassen erhöhten Glucose-Konzentrationen, bes. bei >30% Leberfett und Ex. letalis, ordnen sich damit zumindest teilweise als Folge einer Insulinresistenz ein. Kühe mit LMV hatten i.d.R. zusätzliche Störungen: zu 58% Ketosen, 57% Endometritiden, 6,4% Retentio sec., puerperale Septikämie und Multiorganversagen, 30,8% Mastitiden, 14,7% Peritonitiden, 9,9% Enteritiden, 9,6% Festliegen, 5,8% Pneumonien sowie 3,5% Labmagenulcera. Außerdem kamen zu 13,5% Indigestionen vor. Die Heilungsrate lag bei links- und rechtseitigen LMV, Mastitiden, Endometritiden und Enteritiden zwischen 89% bis 70% und bei Indigestionen sowie akuten Peritonitiden zwischen 70 und 60%. Bei chronischen Peritonitiden, Pneumonien, Retentio sec., puerperalen Septikämien, Festliegen, LM-Ulcera und Multiorganversagen sank sie von 50% bis auf 0%. Der Leberfettgehalt schwankte bei LMV, Mastitiden, Endometritiden, chronischen Peritonitiden und Indigestionen zwischen 6% und 19%. Er stieg mit schlechterem Therapieergebnis bei Retentio sec., Pneumonien, akuten Peritonitiden puerperalen Septikämien, LM-Ulcera und Enteritiden bis gegen 30% und betrug bei Festliegern, hochgradigen Endometritiden sowie Multiorganversagen bis gegen 40%. Schlussfolgerungen: Leberfett bis ≤30% ist klinisch unbedeutend. Der Trend zu höherem Leberfett und schlechterer Heilungsrate unterstreicht die Bedeutung stark entzündlicher Grundkrankheiten für die Krankheitsentwicklung und den Therapieerfolg. Die Leberschwimmprobe kann für die Anwendung in der Praxis empfohlen werden. / Problem: The fatty liver is considered to be one of the most important metabolic disorders in early lactation in dairy cows and is a reason for poor health, including reproductive disorders. Objective: Therefore the following questions in this study were studied: a) importance of the clinical and laboratory findings at the initial examination of sick cows, especially the liver fat, b) relationships between liver fat content and various laboratory parameters, c) the relationship between the liver fat content, diseases and the treatment success, d) prognostic significance of liver fat content and clinical-chemical and hematological blood parameters. Material and Methods: For 312 bovine patients, provided chronological to the MTK Leipzig, were examined according to clinical and laboratory investigations including liver biopsy and evaluated the findings of the initial examination. Results: In 312 cattle, divided in 18 disease groups, 196 left and 40 right-sided abomasal displacements (LMV), 11 abomasal ulcers, 182 ketoses, 96 mastitis, endometritis 178, 7 Retentio sec., puerperal sepsis, 7 and 6 multi organ failure, 42 Indigestion, 31 enteritis, 46 peritonitis, 30 downer cows and 18 pneumonia diagnosed. The cows were grouped in four liver fat classes as follows: ≤6% = 14.7%; 6 to ≤15% = 37.5%; 15 to ≤30% = 31.1% and> 30% = 16.7%. The cure rate was in the first three classes of liver fat 80.4%, 83.8% and 86.6% respectively. A relationship between the cure rate and the liver fat content was not recognizable to ≤30%. In the liver fat class> 30% cure rate dropped to 61.5%; at> 40% it worsened <50%. This corresponded to the behavior of various laboratory parameters. Only when liver fat content> 30%, particularly at> 45%, were partly regardless of the outcome of the disease, the BHB, bilirubin and glucose concentrations as well as AST, CK, LDH, GGT and GLDH activities were significantly higher and the inorg. Phosphate (Pi) and cholesterol concentrations low. The liver fat content correlated most closely (p <0.001), the parameters BHB (0.620) and FFS (0.615), LDH (0.579), bilirubin (0.367), AST (0.359), cholesterol (-0.278), lactate (-0.253), hemoglobin (0.214), CK (0.207), leukocytes (-0.202) and internal body temperature (0.210). The significance of these relationships is relative. Sensitivity and specificity were Pi (<1.25 mmol / l)> 0.7, to cholesterol (<1.5 mmol / l) and albumin (<30 g / l)> 0.6, and for BHB, urea, and total protein> 0.5. High specificity> 0.8 for low sensitivity had K (<3.0 mmol / l) and segment neutrophilic granulocytes (<4.6 g / l), a high sensitivity> 0.8, but low specificity bilirubin (> 5 , 3 mol / l) AST (> 80 U / l) and CK (> 200 U / l). With regard to disease outcome and thus the prognostic value of the area under the curve (AUC) for K (0.37), bilirubin (0.62), AST (0.61) and liver fat (0.60) were weakly secured. The liver-specific enzymes GGT and GLDH correlated only weakly with 0.126 (p <0.05) and 0.192 (p <0.001) with the liver fat. This do not challenges their diagnostic significance, but it makes clear that in the studied diseases no greater liver damage occurred. Whereas the correlation, sensitivity and specificity calculations as well as some ROC/AUC analysis informative parameter LDH, AST, CK, C, Pi, bilirubin (> 20 μmol/l) and leukocytes indicate inflammatory processes. The increased liver fat in every group glucose concentrations, esp. at liver fat > 30% and ex. letalis, thus organize at least partially as a result of insulin resistance. Cows with DA had usually. additional disorders: 58% ketoses, 57% endometritis, 6.4% Retention sec, puerperal septicemia and multi-organ failure, 30.8% mastitis, 14.7% of peritonitis, enteritis 9.9%, 9.6% recumbency, 5.8% pneumonia and 3.5% ulceration of the abomasum. Furthermore, came to 13.5% before indigestion. The cure rate of left and right DA, mastitis, endometritis and enteritis were between 89% to 70% and for indigestion and acute peritonitis 70-60%. In chronic peritonitis, pneumonia, Retention sec., Puerperal septicemia, recumbency, abomasum ulcers and multiple organ failure they fell from 50% to 0%. The liver fat content varied with DA, mastitis, endometritis, chronic peritonitis and indigestion between 6% and 19%. He rose with a worse clinical outcome in Retentio sec., Pneumonia, acute peritonitis puerperal septicemia, DA ulcers and enteritis up to 30% and was at Festliegern, high-grade endometritis and multiorgan failure until about 40%. Conclusions: Liver fat to ≤30% is clinically insignificant. The trend towards higher liver fat and poorer cure rate underscores the importance of strong inflammatory diseases reason for the disease development and therapeutic success. The copper sulphate test according to Herdt can be recommended for use in practice.