Search

Many prospective retirees hope to own two residences during their retirement. Whether because of weather, family, or adventure, they look forward to breaking up each year by living in two or more locations. They want to be "snowbirds." There are a number of tax and financial considerations that must be addressed to make this retirement arrangement work, from equity financing to establishing legal domicile, and from managing household expenses to multijurisdictional estate planning. This article examines the key financial considerations to address as part of owning multiple residences in retirement. [ABSTRACT FROM AUTHOR]

RÉSUMÉ Les besoins en soins palliatifs à domicile augmentent dans l'ensemble des pays occidentaux. Les pharmaciens d'officine sont des professionnels de proximité dont les rôles dans les soins de fin de vie à domicile restent méconnus. Cette étude vise à comprendre les représentations des pharmaciens d'officine de leurs missions dans les soins de fin de vie à domicile en France et à analyser leurs vécus de ces accompagnements. Un questionnaire en ligne a été diffusé auprès d'officinaux en activité sur le territoire français entre décembre 2022 et mars 2023. Sur 136 répondants au questionnaire, 87% d'entre eux ont accompagné au moins un patient en fin de vie dans les 3 mois précédant l'enquête. L'éducation thérapeutique (88% des répondants), le soutien psychologique aux aidants (85% des répondants), la sécurisation des traitements (82% des répondants) et la surveillance de l'observance thérapeutique (80% des répondants) sont les comportements validés par le plus grand nombre de participants. Ces prises en charge de patients en fin de vie sont vécues de façon globalement positive par la majorité des professionnels interrogés. Ces résultats ouvrent la voie vers un meilleur accompagnement des patients en fin de vie à domicile par les pharmaciens officinaux. The need for home palliative care is increasing in all Western countries. Community pharmacists are local professionals whose role in end-of-life care at home remains poorly understood. The aim of this study is to understand how community pharmacists see their role in end-of-life home care in France, and to analyze their experiences of this care. An online questionnaire was distributed to community pharmacists working in France between December 2022 and March 2023. Of the 136 respondents to the questionnaire, 87% had accompanied at least one patient at the end of life in the 3 months preceding the survey. Therapeutic education (88% of respondents), psychological support for caregivers (85% of respondents), securing treatment (82% of respondents) and monitoring therapeutic compliance (80% of respondents) are the behaviors validated by the greatest number of participants. The majority of professionals surveyed had a positive overall experience of managing patients at the end of life. These results pave the way for pharmacists to better support end-of-life patients at home. MOTS CLÉS [ABSTRACT FROM AUTHOR]

Individual investors, particularly US domiciled, are becoming more aware of how taxes are impacting their portfolio's returns. As a result, wealth managers need to more frequently explain their portfolio-management decisions in terms of both investment management and tax management. Wealth managers can use the concept known as tax alpha in conjunction with their existing performance-attribution framework to explain a client's after-tax performance. They may find, however, that the framework requires their making several assumptions with no clear guidance about how to specify them. In this article, we enumerate the challenges specific to after-tax attribution and the details of the required assumptions. We propose two frameworks a wealth manager could use to provide transparency around an after-tax attribution calculation. For each framework, we explain how the manager may transparently satisfy the required assumptions. Although our frameworks are robust, we also discuss specific areas in which different approaches could be adopted, specifically related to the handling of securities not in the client's benchmark. Finally, we illustrate our frameworks with detailed examples illustrating how wealth managers can apply them in practice. [ABSTRACT FROM AUTHOR]

In Tanzania, and all over the world, including Tanzania Zanzibar, courts of laws have considered domicile as an important connecting factor in the determination of various disputes brought before the court of laws in cases relating to conflict of laws, especially on issues relating to jurisdiction of the courts and capacity to marry in various marital disputes. In a most cases, the courts attempt to investigate how far and the extent to which domicile may be considered as the connecting factor in settling issues of validity of marriages or determination of divorce cases between disputants. Legal speaking, when a person files a lawsuit in a court of law relating to a conflict of laws, one of the interesting questions the court would wish to test is how the matter in question is connected or linked with the domicile of the disputant. It is on this basis that this research article discusses domicile as a personal connecting factor in conflict of laws disputes in Tanzania, with special attention to the above-stated case law, as decided by the Zanzibar courts. The decision by the Zanzibar courts, as discussed in this article, has laid a basic foundation on the domicile as the connecting factor in conflict of laws. The article further examines the extent to which domicile was considered as connecting factor by the Zanzibar courts in determining above selected case law in conflict of laws.

Whereas corporate insiders at U.S.-listed, U.S.-domiciled companies must disclose their stock sales electronically within two business days on Form 4, the U.S. Securities and Exchange Commission (SEC) exempts insiders at U.S.-listed, foreign-domiciled companies from this requirement. Instead, these "foreign insiders" report their sales on a paper form mail-filed with the SEC. Using a unique data set compiled from digitized versions of thousands of paper forms, we examine the stock sales of foreign insiders and compare their trading to that of their U.S. counterparts. Consistent with a lack of public scrutiny facilitating opportunism, we show that foreign insiders' stock sales are highly opportunistic and opportunistic trading is concentrated in companies that are domiciled in nonextradition countries beyond the reach of U.S. legal authorities: specifically, Russia and China. The average stock sale by foreign insiders affiliated with companies domiciled in these countries is more than four times larger than that of U.S. insiders and occurs prior to stock price declines of at least −18%. In our sample, we estimate that insiders at these companies have traded to avoid losses of more than $9 billion. Collectively, our results suggest that corporate insiders associated with Chinese and Russian companies listed on U.S. exchanges trade in a highly opportunistic and abusive manner. The SEC's decision to exempt these insiders from Form 4 reporting requirements prevents much needed public scrutiny of their trading and, in turn, prevents market forces from disciplining their trading. This paper was accepted by Suraj Srinivasan, accounting. Funding: We thank our schools and the Dean's Research Fund at Wharton for financial support. Supplemental Material: The data files are available at https://doi.org/10.1287/mnsc.2022.02131. [ABSTRACT FROM AUTHOR]

The article analyzes from a holistic perspective the theoretical and legislative references of the domestic public service from the Administrative Law of Water from comparative law, with emphasis on how the Cuban legislator regulated it in the water regulations, Law No. 124, that allows determining the impact of this non-compliance on the legislative gaps in the legal system studied. Theoretical and empirical methods, as well as techniques and procedures of scientific research, the doctrinal theoretical analysis of the categories involved in the delimitation of legislative gaps were used for its construction, based on the most representative theoretical references to conclude. As in the Cuban legal system, the public home service is protected, as other laws provide to follow the legal logic. That of analysis and synthesis, to systematize the main elements studied; comparative law, to know the regulatory treatment of the domestic public water service. The bibliographic review, to know the criteria of scholars on the subject. Results: the identification of legislative gaps in the aforementioned legal norm is provided and the omission of not regulating the public home service in the legal norms in the Cuban legal system is noted as an idea to defend in an adequate manner, incident to its future perfection by the of the legislator from the contribution of the comparative study. [ABSTRACT FROM AUTHOR]

On 26 July 1950, the German Bundestag finally decided in an animated session, to move the seat of the new Federal Court of Justice (the Court of Justice for Civil and Criminal Matters) to Karlsruhe. This decision by the legislature was the founding act for Karlsruhe, the former state capital of Baden, to become the seat of law. With the law of 4 May 1951, the Bundestag then also designated Karlsruhe as the (provisional) seat of the Federal Constitutional Court. The article sheds light on this process and then highlights key decisions and personalities to show the development of Karlsruhe as the seat of the Federal Constitutional Court, the Federal Court of Justice and the Federal Public Prosecutor's Office with a focus on the first three decades. [ABSTRACT FROM AUTHOR]

In Tanzania, and all over the world, including Tanzania Zanzibar, courts of laws have considered domicile as an important connecting factor in the determination of various disputes brought before the court of laws in cases relating to conflict of laws, especially on issues relating to jurisdiction of the courts and capacity to marry in various marital disputes. In a most cases, the courts attempt to investigate how far and the extent to which domicile may be considered as the connecting factor in settling issues of validity of marriages or determination of divorce cases between disputants. Legal speaking, when a person files a lawsuit in a court of law relating to a conflict of laws, one of the interesting questions the court would wish to test is how the matter in question is connected or linked with the domicile of the disputant. It is on this basis that this research article discusses domicile as a personal connecting factor in conflict of laws disputes in Tanzania, with special attention to the above-stated case law, as decided by the Zanzibar courts. The decision by the Zanzibar courts, as discussed in this article, has laid a basic foundation on the domicile as the connecting factor in conflict of laws. The article further examines the extent to which domicile was considered as connecting factor by the Zanzibar courts in determining above selected case law in conflict of laws. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Hague Convention on the Civil Aspects of International Child Abduction aims to restore the "status quo" for children who were wrongfully removed or retained by a parent in another country. The Convention achieves this by returning the child to their original home, referred to as their "habitual residence." The Convention did not define habitual residence, but the U.S. Supreme Court case Monasky v. Taglieri clarified the habitual residence analysis in 2020. Monasky standardized an open-ended "totality of the circumstances" test. This guidance concerned family law lawyers who believed that it gave district courts too much discretion and could result in inconsistent outcomes in cases with similar facts. This Note identifies one such instance: when a pregnant parent travels to the United States to give birth and is subsequently petitioned by their partner for the return of the newborn child. This Note proposes a method of analysis for this circumstance. Previously, an infant's habitual residence has been largely based on the parents' intentions for the child's location. This Note argues that those intentions should imbue at the time of the child's birth and that parental intentions that only existed prenatally should not weigh heavily in the analysis. It also calls on the Special Commission on the Practical Operation of the 1980 Child Abduction Convention to provide guidance on similar cases. [ABSTRACT FROM AUTHOR]

This article considers some ways that encounters with everyday objects in a home can generate a feeling of intimacy. The emerging range of "smart" devices marketed to exploit personal connections with the appurtenances of domestic spaces, we argue, effectively make the home into a platform for such intimacy. That intimacy is often achieved through the implied animacy of objects that might otherwise be regarded as asignifying, thereby enabling meaningful narratives to be built up around the likes of toasters and floorboards. The article suggests that such platforms complicate the distinction between public and private spaces, as the makers of smart technologies seek not just to insert their devices into our daily lives, but to make them feel intimate while extracting data about us in return. [ABSTRACT FROM AUTHOR]

Le « proche aidant » est celui qui apporte son aide à une personne en perte d'autonomie pour une partie ou la totalité des actes de la vie quotidienne de manière régulière et fréquente et, à titre non professionnel. La nutrition artificielle à domicile est une situation de soin où la place des aidants peut être cruciale. Le fardeau de l'aidant, concept développé initialement pour la gériatrie, a été décrit et analysé à la fois chez les aidants des patients en nutrition entérale et, plus récemment chez ceux qui accompagnent les patients en nutrition parentérale. Nous proposons dans cette revue un état des lieux de la littérature et une mise en perspective éthique, sur ce sujet de société difficile. Non-professional caregivers provide assistance to patients losing their autonomy for some or all of the actions of daily life on a regular and frequent basis. Home artificial nutrition is a healthcare situation where the role of non-professional caregivers can be crucial. Non-professional caregiver burden, a concept initially developed for geriatrics, has been described and analyzed both among non-professional caregivers of enteral nutrition patients and, more recently, among those who support parenteral nutrition patients. In this article, we offer a literature review and an ethical perspective on this difficult social subject. [ABSTRACT FROM AUTHOR]

In the city of Bandung, it is recorded that until February 2023 as many as 500 thousand private cars crowded the streets in the city of Bandung. People's needs for private cars are met through the purchase of new cars from dealers or used purchases. As a dealer, the main task is to meet car sales targets every month and year. Suzuki dealers, especially in Bandung, do not have solid information about what type of car is most liked by the people of Bandung, what is the background of the customers and what marketing efforts are most optimal to increase sales. Suzuki car sales data for the June-October 2023 period was analyzed as many as 165 sales from various types of cars, customer domicile, customer's profession and marketing efforts carried out until the purchase occurred and the choice of payment method. In this paper, a clustering analysis of the K-means method with 4 clusters with car type, customer domicile location, marketing effort, customer profession, transmission type and payment method is made. Analysis performed with IBM SPSS v.29 program. The type of Carry passenger vehicle is the choice of many Suzuki customers in Bandung and Suzuki customers mostly come from the people of Bandung and around Bandung who work as entrepreneurs and traders. Suzuki Bandung needs to maintain and improve Canvansing as an effort to acquire customers as can be seen from the analysis of customer segmentation data in this paper [ABSTRACT FROM AUTHOR]

In the cloister of the Patio de Escuelas Menores of Salamanca, there is a mural known as El Cielo de Salamanca (The Sky of Salamanca) depicting some Ptolemaic constellations, the Sun and Mercury. It is part of a painting (c. 1483–86) that was hidden for a century and a half. Rediscovered in 1901, it was moved to its current location in 1953. Those who visited it shortly after its completion describe it as a magnificent astrological vault. However, in 1960, Zinner stated that the mural was a representation of the celestial vault of an August day in 1475. This interpretation has been taken as a fact ever since. Here it is shown that it is a speculative proposal with many inconsistencies. The authors consider that the painting is an iconographic representation with astrological motifs depicting the planets in their houses or domiciles according to the Tetrabiblos. Based on this new interpretation, consistent with what was taught in Salamanca at that time, the article proposes what the original painting may have looked like. [ABSTRACT FROM AUTHOR]

This study aims to determine the Effect of Production, Price, and Exchange Rate on the Export Volume of Cocoa Beans in Indonesia for the January 2019 – December 2022 Period in Jakarta. Data collection was carried out in descriptive quantitative research by distributing offline questionnaires to 100 respondents who knew cocoa beans in Indonesia with those domiciled in Jakarta. Data analysis was processed using multiple regression calculations through SPSS version 22. The results obtained from this study are Production (X1), Price (X2), and Exchange Rate (X3) have a significant influence on Export Volume (Y) either partially or stimulantly. [ABSTRACT FROM AUTHOR]

Giant Amyand hernias are exceptional inguinal hernias because they extend below the middle of the thigh in the standing position and contain the cecal appendix. We present a patient with an irreducible giant Amyand hernia, who underwent surgical repair, using a combination of techniques for its resolution. The treatment of giant inguinal hernias is quite a challenge, due to the existing anatomical distortion, and the loss of the right to domicile of the organs that it can cause. We consider that the combination of the Bassini and Lichtenstein techniques associated with the Ombrédanne and Camay maneuvers is an appropriate strategy to successfully repair grade I giant inguinal hernias. Appendectomy in Amyand type I hernia is a treatment alternative when a risk of acute appendicitis exists. [ABSTRACT FROM AUTHOR]

Domicile, or one's "true home," has ramifications about personal jurisdiction, federal court diversity jurisdiction, taxation, and family law. Typically, domicile is determined by physical presence in a location and intent to remain there indefinitely. But for military personnel and their families, general common law principles and statutory reforms create more barriers and complications to establishing and maintaining a domicile of choice than the civilian population typically faces. These barriers expose military families--especially those who relocate frequently--to increased litigation risks, such as tax enforcement suits, if they fail to take additional judicially-recognized steps to make their domiciles clear. This Note demonstrates the ways in which the common law and statutory domicile framework has proven unworkable for military personnel and advocates for reconceptualizing it to better serve those affected and to comport with the doctrine's underlying purposes. Part I describes the modern common law approach to domicile analysis and explores how legislative reforms have modified the traditional analysis for military personnel and spouses. Part II details the practical problems military personnel face in establishing a domicile of choice, focusing on the ways in which certain legal and financial considerations disincentivize military families from establishing and maintaining domicile in a manner courts can clearly analyze through the existing framework. Part III evaluates possibilities for reforming the domicile framework. It concludes that an amendment to the existing statutory scheme should give military families the option to establish a new domicile of choice via formal declaration with each new duty station, which would drastically simplify domicile analysis and reduce litigation, while still preserving the core functions of domicile. [ABSTRACT FROM AUTHOR]

Copyright of Revista Española de Derecho Internacional is the property of Asociacion Espanola de Profesores de Derecho Internacional y Relaciones Internacionales (AEPDIRI) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

What are the most appropriate domestic notions, designs and surroundings for posthumans to flourish throughout the different phases of their life? Colbey Reid, Professor and Chair of Fashion Studies at Columbia College Chicago, and Dennis Weiss, Professor of Philosophy at York College of Pennsylvania, explore these terrains and posit some speculative futures that steer away from the sterile Modernist minimalism often portrayed as the contemporary aesthetics of the smart home, towards a more diverse, expressive and expansive collective of visual and haptic interfaces and social interactions – between posthumans, their contextual machinic ecologies and their communities. [ABSTRACT FROM AUTHOR]

Socially responsible investments, also referred to as ethical or sustainable investments, have experienced rapid global growth in recent years. They represent an investment approach that incorporates social, environmental, and ethical considerations into decision-making processes. Consequently, the significance of socially responsible investments has captured the attention of academics, prompting inquiries into the impact of integrating social criteria on portfolio performance. The primary objective of this work was to conduct a comparative study of the performance between socially responsible and non-socially responsible investment funds, using funds domiciled in Portugal and Spain. Various multi-factor models, including the three-factor model of Fama and French, the four-factor model of Carhart, and the five-factor model of Fama and French, were employed to assess performance. The sample comprised 125 investment funds, with 43 identified as socially responsible and 82 as non-socially responsible. The study's findings indicate that there are no significant differences between socially responsible funds and their conventional counterparts. The majority of funds experience performance alterations during periods of crisis compared to crisis-free periods. Additionally, when comparing non-conditional models with conditional models, an improvement in the explanatory power of the latter is observed. This suggests that the inclusion of the dummy variable enhances the quality of fit for the models. [ABSTRACT FROM AUTHOR]

Copyright of Fabrica Litterarum Polono-Italica is the property of Wydawnictwo Uniwersytetu Slaskiego and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gériatrie et Psychologie Neuropsychiatrie du Vieillissement is the property of John Libbey Eurotext Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Historia i Polityka is the property of Nicolaus Copernicus University in Torun and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: Assess the accuracy of abstracts in published veterinary ophthalmology articles. Procedures: Abstracts and contents of 204 original research articles in veterinary ophthalmology published in seven peer‐reviewed journals between 2016–2020 were reviewed. Abstracts were considered inconsistent if they contained data that were either missing from or inconsistent with corresponding data in the article's body. Each abstract was graded between 0 (inaccurate) to 3 (accurate), and each inconsistency was subjectively classified as minor or major. The influence of selected variables was assessed: journal, impact factor, year of publication, number of words in abstract, study type (prospective/retrospective), and characteristics of the corresponding author [institution (academia/private practice), country of domicile (native/non‐native English), number of publications]. Results: Most abstracts were accurate, with 1%, 4%, 9% and 86% receiving a score of 0, 1, 2 and 3, respectively. When detected, most inconsistencies were considered minor (77%). Although not statistically significant (p ≥.130), the proportion of articles with a perfect score (=3) was higher in prospective (88%) vs. retrospective (81%) studies, academia (88%) vs. private practice (78%), and studies from corresponding authors domiciled in English (89%) vs. non‐English (83%) speaking countries. A significant but very weak (r = −0.15 to −0.19; p ≤.034) negative correlation was found between accuracy score and number of words, as well as 1‐year and 5‐year impact factors. Conclusions: Although relatively uncommon, data in abstracts that are inconsistent or missing from the article's body do occur in veterinary ophthalmology articles, and could adversely influence a reader's interpretation of study findings. [ABSTRACT FROM AUTHOR]

Les données épidémiologiques actuelles concernant la nutrition parentérale à domicile (NPAD) de l'adulte en France sont imprécises. Cette étude a pour objectif d'apporter des résultats crédibles concernant cette population et de tenter de déterminer les pathologies associées à la NPAD. Une analyse observationnelle rétrospective concernant l'année 2017 a été effectuée sur les patients de plus de 15 ans, répartis en trois tranches d'âge : 15–39, 40–64, 65 ans et plus. Les bases de données de la Caisse nationale d'Assurance maladie ont permis d'obtenir le nombre de patients ayant débuté une NPAD et ceux suivis en NPAD. Rapportés à une population cible (population bénéficiaire de l'Assurance maladie), il a été possible d'en calculer respectivement l'incidence et la prévalence. Ces données, croisées avec le fichier des affections de longue durée, ont permis de regrouper les patients en six catégories de pathologies : cancérologie, neurologie, maladies inflammatoires chroniques de l'intestin (MICI), insuffisance d'organes, autres pathologies et pathologie non définie. L'étude a porté sur 92,1 % de la population, soit 50,8 millions d'adultes. Les incidences et prévalences moyennes de la NPAD étaient respectivement de 20,8/100 000 habitants/an et 26,0/100 000 habitants. La prévalence de la NPAD de plus de 12 semaines était de 6,0/100 000 habitants. Les principales pathologies rencontrées étaient la cancérologie pour l'ensemble des tranches d'âges, et les MICI pour la tranche d'âge 15–39 ans. Il s'agit de la première étude nationale épidémiologique de la NPAD chez l'adulte en France, à partir des données de la Caisse nationale d'Assurance maladie. La projection à l'échelle nationale amène à une estimation de 14 300 adultes pris en charge en 2017, essentiellement pour des pathologies cancéreuses. French epidemiological data regarding home parenteral nutrition (HPN) are not well known and give rise to imprecise estimates. This study targets the adult population to obtain accurate data especially by trying to determine the pathologies associated with the HPN. A retrospective and observational study covering the year 2017 (from 01/01 to 31/12/2017) has been carried out, with the data of the adult population aged over 15 years, by defining three age groups: 15–39 years, 40–64 years, 65 years and over. The databases of the health insurance allowed to obtain on the one hand, the number of patients who started HPN and on the other hand, the number of patients followed in HPN. The target population (health insurance beneficiary population) being known, these data allowed to calculate incidence and prevalence, respectively. The data were also crossed with the thirty long-term diseases file of health national insurance (ALD 30), allowing patients to be classified into six categories: cancer, neurology, chronic intestinal inflammatory diseases, organ deficiency, others pathologies, and undetermined pathologies. Data from 92.1% of adult national population were obtained, totaling 50.8 millions adults. The average incidence and prevalence of HPN were estimated at 20.8/100,000 inhabitants/yr and 26.0/100,000 inhabitants, respectively. Prevalence of long-term HPN (> 12 weeks) was 6.0/100,000 inhabitants. The main pathology was cancer. Inflammatory bowel diseases were the second cause of HPN in the age range 15–39 years. This is the first national study on the epidemiology of HPN in adults in France, based on data from health insurance. The projection of these figures to the entire French adult population leads to an estimate of around 14,300 patients per year benefiting from national health insurance for HPN, mainly for cancer diseases. [ABSTRACT FROM AUTHOR]

Copyright of Sociologia, Problemas e Práticas is the property of Centro de Investigacao e Estudos de Sociologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Today, with the advancement of communication, defamation claims have crossed the national borders, it is possible for several foreign elements to be involved in a claim. In this situation, several courts may apply jurisdiction based on their relationship with those elements. This issue is problematic where there is a little connection between those elements and the jurisdiction. Therefore, legal systems must provide jurisdictional rules that prevent such a challenge. In this research, it will be investigated what jurisdictional criteria are used by the legal systems of Iran, England and the European Union in these claims. Can these rules meet the legitimate expectations of private individuals and at the same time have the necessary flexibility in view of the evolution of technology? In the English legal system, the legislators have adopted special rules for defamation which provides that, the courts can hear the lawsuit if England is the most appropriate place to file that claim. therefore, the English courts should examine the connection of the lawsuit with other jurisdictions. In the European Union, in addition to the general rule of the defendant's place of residence, the place of damage where the defamation was published also has jurisdiction. In EU law, the center of the victim’s interests will be competent in internet defamation. However, there are no specific rules for defamation in Iranian law, and the general jurisdiction rules will be applicable in the case of defamation. This Iranian approach is ineffective for defamation and will cause difficulties for litigants. [ABSTRACT FROM AUTHOR]

This document contains abstracts of several studies related to the treatment of employees and support staff in the field of intellectual disabilities. The first study examines the impact of service providers treating their employees with dignity, respect, and fairness on the quality of life of individuals with intellectual disabilities. The second study focuses on the role of direct support professionals and frontline supervisors in home and community-based services for individuals with intellectual disabilities, particularly in relation to recruitment and retention issues. The third study explores the vocational aspects and job satisfaction among service providers working with individuals with disabilities. The final study addresses interventions and training for direct support staff working with adults with disabilities, emphasizing the need for further research on worker well-being and retention strategies. [Extracted from the article]

Population registries have become essential instruments in the expansion of welfare states to determine a person's eligibility for social rights and benefits. To (temporarily) register people without a residential address, Belgium introduced an alternative registration system: the 'reference address'. By using data from interviews with 80 experts from two research projects, we focus on the reference address and the implications of registration and de-registration for administratively disadvantaged people. More specifically, we shed light on the importance of civil registration and the link with citizenship for people experiencing homelessness. Building on the concepts of domicile-based and local citizenship, we argue it disproportionately hampers the access to rights for people experiencing homelessness and creates an 'invisible crisis' in Belgium. [ABSTRACT FROM AUTHOR]

The Organic Law of Popular and Solidarity Economy (LOEPS), in the second general provision determines that the organizations subject to this law, will incorporate to their management reports the SOCIAL BALANCE SHEET (BS); the research aims to demonstrate the level of compliance with the principles and social objectives regulated in article 4 and 21 of the LOEPS, the research analyzed the social balance sheets of 382 organizations domiciled in the provinces of zone 3 of Ecuador, of the group "transport cooperatives". The interviews with managers and the documentary review generated results on macro dimensions of the BS. [ABSTRACT FROM AUTHOR]

Copyright of African Diaspora: Transnational Journal of Culture, Economy & Society is the property of Brill Academic Publishers and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The predominant choice-of-law rule for succession issues involving personal property is that those issues are governed by the law of the decedent s domicile at the time of death. In contrast, the traditional choice-of-law rule forsuccession issues involving real property is that they are governed by the law of the state where the real property is located-that is, by the law of the situs. This Article argues in favor of extending the domicile rule to succession issues involving real property. Part Il takes a historical look at the situs rule and suggests that it was more a product of historical peculiarities of the English legal system than a result of eljorts to design a rational choice-of-law methodology.for succession issues. Part III develops the case for extending the domicile rule to real property succession issues by evaluating the situs and domicile rules from the perspectives of succession policy, stale inlerests, estate planning and probate, succession laws structure. and comparative law. Part IV considers several objections to extending the domicile rule. The Article concludes that, on balance, the domicile rule is preferable to the situs rule for succession issues involving real property h argues for a unified approach, according to which the law Of the decedents domicile generally governs succession issues regardless of whether they involve personal property or real property. [ABSTRACT FROM AUTHOR]

Toxocara canis and Toxocara cati are ascarid nematodes, belong to the Toxocaridae family and genus Toxocara, causing toxocariosis in dogs and cats. The disease is mainly transmitted between animals and humans through ingestion of contaminated food with the embryonated eggs of the parasite. In addition, vertical transmission of the Toxocara larvae from pregnant bitches to their offspring through placenta and milk has been reported. Nowadays, stray dogs and cats, which are unvaccinated or not treated against the parasites, play a significant role in introducing the disease and seem to be a common public health concern. The study aimed to identify the rate of Toxocara canis and Toxocara cati infection among the domiciliary and stray dogs and cats that presented to the veterinary clinics, using direct fecal smear and fecal floatation techniques. The results showed that stray cats were highly infected 47.62% in comparison to domiciled cats 5.56%. In contrast, the T. canis infection among domiciled and stray dogs was about 11.11% and 11.76%, respectively. Adult cats and dogs were found to have a higher infectious rate cat; 30%, dogs; 14.81% than younger age groups cats; 27.58%, dogs; 8%. There was a moderate and highly significant positive correlation between the lifestyle and infectious rate in cats. In conclusion, stray cats and dogs are the leading risk factor for transmitting the disease.

Understanding the domicile and nationality is the key to properly adjudicating a case involving a foreign element by the judiciary. In this milieu, this paper aspires to analyse the concept of domicile and nationality with its evolving trend and evaluate the Nepalese judicial and legal policy on domicile and nationality through observation of international and local practices. Furthermore, this paper aims to trace the current policy gap in the legal and judicial interpretation of the domicile and nationality in the Nepalese context, including the citizenship bill. The paper concludes that connecting factors need to be used contextually on a case-to-case basis with proper policy genesis. It also prescribes key recommendations to address existing gaps, such as interpreting the habitual residence and nationality, domesticating the various Convention on the PIL such as Hague Conference on PIL, Law Applicable to Matrimonial Property Regimes, 1978, Celebration and Recognition of the Validity of Marriage, 1978, etc.

An overview of North Atlantic Unciola Say, 1818 is provided along with the description of two new species, U. conchicola sp. nov. and U. icelandica sp. nov. Both deep-sea species were collected living sympatrically at an almost 2000 m depth in the Iceland Basin, southwest of Iceland, each showing a vertical distribution of more than 1 km. In addition to the wide depth range, U. icelandica sp. nov. also shows a broad geographic distribution of more than 1000 km. Unciola conchicola sp. nov. was seen to attach its tubular domicile to the inner cavity of a gastropod shell; however, no specific lifestyle information is known for the species U. icelandica sp. nov. Both species present novel characters for the genus: in U. conchicola sp. nov., the epimeral plates 1–3 have acute projections angled ventrally, while in U. icelandica sp. nov., the male antenna 2 pedunclar article 2 is developed into a distinct phalange. The large amount of unciolid material allowed for ontogentic studies. The material of U. planipes Norman, 1867 was investigated. Changes from juvenile to adult specimens of Neohela monstrosa (Boeck, 1861) are discussed. A key is provided to the eight North East Atlantic species of Unciola. [ABSTRACT FROM AUTHOR]

The article discusses the German Bundesfinanzhof court case dealing with direct claim, and the interpretation of the VAT Directive. It examines whether a recipient of services with a registered office in a Member State has a direct claim against the domestic tax authorities, when a domestic supplier issues an invoice with domestic VAT for a service that was actually provided in another Member State.

The diversity of true bugs gave rise to various lifestyles, including gaining advantage from other organisms. Plokiophilidae are cimicomorphan bugs that live in the silk constructions of other arthropods. One group, Embiophila, exclusively settles in the silk colonies of webspinners (Embioptera). We investigated the lifestyle of Embiophila using microscopy to study the micromorphology and material composition of the leg cuticle, choice assays and retention time measurements based on different characteristics of the embiopteran galleries and tilting experiments with different substrates to quantify the attachment performance of the bugs. Embiophila neither explicitly preferred embiopteran presence, nor required silk for locomotion, but the bugs preferred fibrous substrates during the choice experiments. The hairy attachment pad on the tibia showed the best attachment performance on substrates, with an asperity size of 1 µm. Additionally, very rough substrates enabled strong attachment, likely due to the use of claws. Our findings suggest that Embiophila settle in galleries of webspinners to benefit from the shelter against weather and predators and to feed on mites and other intruders. The combination of behavioral and functional morphological experiments enables insights into the life history of these silk-associated bugs, which would be highly challenging in the field due to the minute size and specialized lifestyle of Embiophila. [ABSTRACT FROM AUTHOR]

This review addresses An Insider's Guide to the Japanese Martial Arts: A New Look at Japan's Fighting Traditions by Alexander Bennett, published in 2023 by Tuttle Publishing. The Japanese martial arts and Japan have long attracted practitioners from around the globe travelling to Japan, hoping to further the knowledge of their chosen martial art. Far from being a recent trend, records of such travels have graced the martial arts literature for decades. This volume offers a neatly packaged representation of the Japanese martial arts written in an approachable manner by a bilingual, bicultural, academic, martial arts researcher and high-ranking exponent. Stocked with educational and credible material and delivered in an affable tone, this book provides a thorough coverage of the Japanese martial arts from their early past to the present day. In addition, practical and indispensable information for surviving and making the most out of one's stay in Japan is presented. Invaluable to the practitioner with their sights set on studying martial arts in Japan, this publication goes way beyond and presents a plethora of information, both historical and contemporary, which will captivate all those studying the arts, regardless of their domicile. This valuable contribution to the martial arts literature is an enjoyable and educational walk through the Japanese martial arts that will benefit the uninitiated, novices, and seasoned veterans alike. [ABSTRACT FROM AUTHOR]

Nous avons mené une recherche dans trois régions au Québec entre 2018 et 2020 avec 39 organismes sans but lucratif et plusieurs représentants de fondations philanthropiques dans le secteur de l'aide à domicile. Nous les avons questionnés sur: l'évolution des relations entre philanthropie et organismes communautaires, le rôle de l'État et les besoins de la population (les aînés et leurs proches aidants) depuis une vingtaine d'années, voire plus, ainsi que sur les impacts de la pandémie de COVID-19 sur leurs activités et leur planification récentes. Le secteur s'est développé de façon importante mais demeure relativement peu financé par rapport à d'autres secteurs des services sociaux. This article reports on the findings of a study conducted in three regions of Québec between 2018 and 2020 with 39 nonprofit organizations and several representatives of philanthropic foundations in the homecare sector. We questioned them about: the evolution of the relations between philanthropy and nonprofits, the role of the State and the population's needs (seniors and their caregivers) over the past twenty-plus years, and also the impact of the COVID pandemic on their more recent activities and planning. The sector has developed significantly but remains poorly financed compared to other social-service sectors. [ABSTRACT FROM AUTHOR]

Legal practitioners have accredited the idea that the specifics of substantive administrative law rules are sufficient to include territorial jurisdiction regulation among public order rules. They apply without any nuance a series of criteria for determining the public or private order character of the procedural rules and do not consider a clear standard for determining the territorial competence by reference to the notion of domicile. All these operations cannot take place without a series of essential variations starting from the specifics of administrative law, from the relationship between material law and procedural law. Since the regulation of the territorial competence is not immutable, but, on the contrary, can always find a different regulation from the present one, our study seeks to identify rationales, seeks to substantiate the solutions identified in the current regulation, this in the context in which such an analysis is useful in the context of the adoption of the new Administrative Procedure Code. [ABSTRACT FROM AUTHOR]

Copyright of Revista Electrónica de Derecho Internacional Contemporáneo is the property of Universidad Nacional de La Plata and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)