Unconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis.

The present study addresses a previously unexamined question of whether the calculation of income tax in the case of foreign tax credits violates constitutional law. Methodologically, this is investigated via quantitative analysis. As part of a quantitative analysis it is shown that the current method of calculating income tax when offsetting foreign taxes violates constitutional law in the form of the subjective net principle, as the taxpayer loses part of the tax-effective basic allowance deduction due to the calculation method; thus, the minimum subsistence level is no longer fully exempt from taxation with income tax.

Tracking of spaceflight-induced bone remodeling reveals a limited time frame for recovery of resorption sites in humans.

Mechanical unloading causes bone loss, but it remains unclear whether disuse-induced changes to bone microstructure are permanent or can be recovered upon reloading. We examined bone loss and recovery in 17 astronauts using time-lapsed high-resolution peripheral quantitative computed tomography and biochemical markers to determine whether disuse-induced changes are permanent. During 6 months in microgravity, resorption was threefold higher than formation.

Differentiation and destandardization of family life courses: Theoretical and empirical links to sociopolitical regime types.

Building on research on cohort-specific trends in life-course differentiation and destandardization, our study seeks to explore how patterns of family-life-course diversity relate to characteristics of sociopolitical regimes. Applying sequence analysis, we analyse cohort-specific family life courses from nine European countries and Canada, classifying them into five sociopolitical regimes (Nordic, Anglo-Saxon, Mediterranean, Continental, Eastern). We use data from the Harmonized Histories and the German National Educational Panel Survey.

Affective evaluation and exposure perception of everyday mobile phone usage situations.

To understand citizens' reactions to the 5G rollout, their affective reaction and perception of radiofrequency electromagnetic fields (RF-EMF) exposure are of interest. Although precursor studies on 2G-4G have investigated exposure perception mostly quantitatively, the present study applied a qualitative exploratory approach. A number of 35 individual interviews and 6 focus groups with the same participants were conducted in December 2022.

Anxiety and curiosity in hierarchical models of neural emotion processing-A mini review.

Traditionally, two fundamentally different theoretical approaches have been used in emotion research to model (human) emotions: discrete emotion theories and dimensional approaches. More recent neurophysiological models like the hierarchical emotion theory suggest that both should be integrated. The aim of this review is to provide neurocognitive evidence for this perspective with a particular focus on experimental studies manipulating anxiety and/or curiosity.

Evaluation of two study demands-resources-based interventions: a randomized controlled trial.

Introduction: Higher education students experience significant levels of exhaustion in their studies, yet there are limited evidence-based support programs available. Therefore, this study evaluated a novel intervention approach by testing the effectiveness of two online interventions based on the study demands-resources framework. These interventions aimed to balance demands and resources.

Rapid review on the incentives of digital health apps for physicians and psychotherapists: A German perspective.

Objective: The Digital Healthcare Act introduced the prescription of digital health applications under specific circumstances in 2019 in Germany. They are funded through the social security system. In market access of prescribed digital health applications, Germany is pioneering the market.

Transition into distance education: A scoping review protocol.

The number of students choosing to complete their studies online rather than in-person is on the rise. The transition to university is crucial for subsequent success, regardless of whether the learning is done face-to-face or remotely. If students can effectively handle the critical requirements associated with the transition to distance learning, their likelihood of success increases.

Unraveling the intricate connection between dietary factors and the success in long-term space missions.

In recent decades of spaceflight, inadequate caloric intake has posed significant nutritional challenges, contributing to muscle degradation, weakened immune and cardiovascular systems during and after space missions. This challenge becomes more acute on longer exploration missions, where transporting all food for the entire mission becomes a logistical challenge. This places immense pressure on the food system, requiring energy-dense, varied, stable, and palatable food options.

Event-related modulation of alpha rhythm explains the auditory P300-evoked response in EEG.

Evoked responses and oscillations represent two major electrophysiological phenomena in the human brain yet the link between them remains rather obscure. Here we show how most frequently studied EEG signals: the P300-evoked response and alpha oscillations (8-12 Hz) can be linked with the baseline-shift mechanism. This mechanism states that oscillations generate evoked responses if oscillations have a non-zero mean and their amplitude is modulated by the stimulus.

Immobilization by 21 days of bed rest results in type II collagen degradation in healthy individuals.

Objective: To investigate the effects of 21 days of bed rest immobilization (with and without exercise and nutrition interventions) on type II collagen biomarker concentrations in healthy individuals.

Design: Twelve healthy male participants (age 34.2 ± 8.

"Are You a Boy or a Girl?"-A Missing Response Analysis.

Many adolescent health surveys ask if respondents are male or female. Non-response may be due to fear of de-anonymisation or being a gender-nonconforming youth. The present study investigates the frequency of non-response and its potential reasons.

Associations between sedentary behavior and health and the moderating role of physical activity in young people within a cross-sectional investigation.

The purpose of this study was to determine the influence of sedentary behavior (SB) on the frequency of health complaints (fHC) as well as on self-rated health (SRH) and body mass index (BMI), and to determine whether physical activity (PA) moderated this influence. Data were obtained from the Youth Survey Luxembourg 2019 (N = 2,802), a nationally representative stratified random sample of all youths aged 16 to 29 years who were living in Luxembourg. fHC is a composite measure of eight common psychosomatic health complaints, SRH was measured on a five-point scale, and BMI was calculated by dividing participants' body weight by the square of their body height (kg/m).

Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management.

This article shows for the first time that the cross-border change of legal form can be used for tax-optimized profit repatriation. By means of a cross-border change of legal form of the foreign EU corporation prior to distribution into another foreign EU corporation with subsequent dividend distribution after the cross-border change of legal form has taken place, the taxation of dividends with withholding tax can be avoided. This study develops and discusses this strategy for the first time and transfers it specifically to U.

Effects of antioxidant supplementation on bone mineral density, bone mineral content and bone structure in healthy men during 60 days of 6° head-down tilt bed rest: Results from a randomised controlled trial.

Dietary countermeasures to mitigate detrimental spaceflight-induced effects on bone health would alleviate the requirements and the consequences imposed by other types of countermeasures for this risk. We hypothesised that antioxidant supplementation during 60 days of 6° head-down tilt bed rest (HDBR), an analogue of spaceflight, would have a protective effect on bone mineral density (BMD), content (BMC) and bone structure parameters. An exploratory, randomised, controlled, single-blind intervention trial was conducted in a parallel design with 20 healthy male volunteers (age 34 ± 8 y, weight 74 ± 6 kg).

Comparison of clinicians' and researchers' ratings of proposed diagnostic criteria for compulsive buying-shopping disorder within a Delphi study.

Diagnostic criteria for compulsive buying shopping disorder were recently proposed based on a Delphi consensus study including 138 experts from 35 countries. The present study represents a secondary analysis of those data. To provide further support for the validity of expert responses in the Delphi study, the sample was retrospectively divided into clinician and researcher subgroups.

Energy saving behavior in university organizations: The value of norm constructions in a "rational choice" action model.

Introduction: In times of rising energy prices and increasing importance of climate change, saving energy becomes even more important. Universities are large public institutions with significant energy-saving potential. This study investigated the energy-saving behavior of students and employees at a German university.

White matter microstructure in face and body networks predicts facial expression and body posture perception across development.

Facial expression and body posture recognition have protracted developmental trajectories. Interactions between face and body perception, such as the influence of body posture on facial expression perception, also change with development. While the brain regions underpinning face and body processing are well-defined, little is known about how white-matter tracts linking these regions relate to perceptual development.

Bone metabolism during strict head-down tilt bed rest and exposure to elevated levels of ambient CO.

Astronauts on the International Space Station are exposed to levels of atmospheric carbon dioxide (CO) above typical terrestrial levels. We explored the possibility that increased levels of ambient CO further stimulate bone resorption during bed rest. We report here data from 2 ground-based spaceflight analog studies in which 12 male and 7 female subjects were placed in a strict 6° head-down tilt (HDT) position for either 30 days at 0.