The Foreign Account Tax Compliance Act (“FATCA”) is a very recent US tax regime with implications for international funds. FATCA’ complexities compounded with Treasury’s inconsistent approach towards FATCA resulted in unintended industry challenges. These inconsistencies and unintended challenges peaked …

There is now a convergence of two modes of genetic testing, that of testing a few candidate genes at a time based on suspicion of a specific genetic disease, and that of genomic testing, especially when a candidate gene(s) is not suspected or known. Both aim to interpret pathogenicity of identified genetic …

This article presents and analyses three cases, which integrate features of both social movements and social entrepreneurship (SE). It is the result of a longitudinal study (January 2012 to September 2015). The study contributes new insights to the theoretical and methodological discussions on SE, focusing …

The aim of this study was to determine the measurement reproducibility for a procedure evaluating the mastication process and to estimate the smallest detectable differences of 3D kinematic and surface electromyography (sEMG) variables. Kinematics of mandible movements and sEMG activity of the masticatory …

The 3rd of September, 2015 marked the 70th anniversary of the end of World War II. Despite 70 years of peace in the Asia-Pacific, the memories of World War II are still the most evident obstruction in the Sino-Japanese diplomatic relations. Moreover, other issues, such as the dispute regarding the ownership …

BACKGROUND: ICT based solutions are increasingly introduced for active and healthy ageing. In this context continuous monitoring of older adults with domestic sensor systems has been suggested to provide important information about their functional health. However, there is not yet a solid model for …

The EaP was implemented in 2009 and focuses on fostering a political dialogue between the EU and its Eastern Partner countries, in order to draw them closer to European Integration and values. It does so through the ‘more for more’ approach, a reformulation of EU conditionality, which grants incentives …

This article focuses on engagements with elephants in diverse contexts, inquiring why some scholars are indifferent or even actively opposed to discourses that emphasise elephant suffering. In order to address this question, this article will explore three interrelated streams within social science: …

In a large body of research the influence of contextual information on decisions made in a broad range of disciplines has been studied. To date, the influence of these expectancy effects on the crime scene investigation has not been studied. In the present study we explored the effect of prior information …

This study examined whether instruction in genre knowledge enriches students’ feedback on each other’s writing, resulting in better writing quality. In total 140 sixth-grade students (age 11–13) participated in the study. Two approaches to peer response with additional instruction were compared. In one …