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Classical light sources emit a randomly-timed stream of individual photons, the spatial distribution of which can be detected with a camera to form an image. Quantum light sources, based on parametric down conversion, emit photons as correlated photon-pairs. The spatial correlations between the photons enables imaging systems where the preferential selection of photon-pairs allows for enhancements in the noise performance over what is possible using classical light sources. However, until now the technical challenge of measuring, and correlating both photons has led to system complexity. Here we show that a camera capable of resolving the number of individual photons in each pixel of the detector array can be used to record an image formed from these photon-pair events and hence achieve a greater contrast than possible using a classical light source. We achieve an enhancement in the ratio of two-photon events compared to one-photon events using spatially correlated SPDC light compared to uncorrelated illumination by a LED. These results indicate the potential advantages of using photon counting cameras in quantum imaging schemes and these advantages will further increase as the technology is developed. Operating in photon sparse regimes such systems have potential applications in low-light microscopy and covert imaging.

In trying to explain the drivers of global profit shifting by multinational enterprises (MNEs), we investigate firm-specific determinants and their variation across major industries. Using the ORBIS database, we show that intangible asset endowment of subsidiaries and the supply-chain complexity of MNE groups explain aggregate profit-shifting trends. According to our estimates, subsidiaries with no intangibles react to an incremental increase of the tax rate by reducing reported profits by 0.76 %, while subsidiaries with above median intangible endowment decrease their profits by 1.2 %. This difference is significant at the 5 % level. We find an even more pronounced difference in the observed semi-elasticities comparing affiliates belonging to simple ( - 0.52) and more complex MNEs ( - 1.92), suggesting a significantly larger sensitivity to CIT rate changes of the latter group. Moreover, we incorporate country-specific transfer pricing mitigation measures (documentation requirements) into our analysis. We find significant mitigation effects, which vary depending on the drivers identified in our analysis. On average, estimated profit shifting among MNE subsidiaries in our sample is reduced by 52 % 2 years after the introduction of mandatory documentation requirements. We do, however, not find a significant effect on affiliates with high intangible endowments, whereas documentation reduces profit shifting of subsidiaries within complex MNE groups. Our analysis suggests that complexity poses less of a challenge to effective domestic enforcement than the appropriate pricing of intangible assets. These findings thus provide additional insights on profit-shifting risks and mitigation effects conditional on firm attributes, which may support the design of anti-avoidance approaches and help guide the allocation of scarce analytical and enforcement resources.

Fatty liver diseases (FLD), especially defined as metabolic dysfunction-associated FLD (MAFLD), is of growing importance for patients and health-care providers. Extrahepatic comorbidities, predominantly coronary artery disease (CAD), contribute to excess morbidity and mortality in FLD. Although the association of FLD and CAD is well known, underlying pathophysiological links are not fully understood. Non-invasive means of liver diagnostic enable a fast and thorough characterization of FLD. We therefore assessed the severity of FLD in a cohort of patients at risk of CAD. 120 patients were recruited, MAFLD was found in 41%, while advanced fibrosis or cirrhosis were present in only 5%. Coronary vascular intervention was indicated in 42% (n = 50). Severity of steatosis assessed by CAP and risk of fibrosis defined by elevated liver stiffness (VCTE>8 kPa) and fibrosis indices were associated with the need for coronary intervention. FAST score, a marker of fibrotic steatohepatitis, was elevated in the intervention group (0.22 vs. 0.12, p<0.001). Multivariate regression analysis revealed FAST score as strongest predictor of CAD (OR 2.3 95%, CI 1.40-2.96). MAFLD is a frequent comorbidity in patients at CAD risk, but advanced liver disease has a low prevalence in patients undergoing elective coronary angiography. Therefore, a routine VCTE-based screening for FLD cannot be recommended in cardiac patients. The association of indicators of steatohepatitis with advanced CAD points to inflammatory processes as a conjoint mechanism of both diseases.

Inflation that is fully anticipated has few real effects in purely private market economies, but this need not be the case in the presence of taxation. In practice, tax systems are not neutral with respect to inflation - though some countries have attempted make their tax systems inflation-neutral in the past - and this paper provides a comprehensive overview of the most relevant non-neutralities, drawing on existing literature, but also supplying new illustrations and evidence of the effects. The paper shows, for example, how taxing inflationary gains can have a large impact on effective tax rates - even at relatively low rates of inflation. It also shows how partial coverage of protection against inflation - for some types of incomes only - can create additional distortions. A new empirical analysis reveals how the erosion of the value of depreciation allowances through inflation affects investment. Finally, the paper discusses policy options to address such non-neutralities.

In the rapidly evolving field of plasmonic metasurfaces, achieving homogeneous, reliable, and reproducible fabrication of sub-5 nm dielectric nanogaps is a significant challenge. This article presents an advanced fabrication technology that addresses this issue, capable of realizing uniform and reliable vertical nanogap metasurfaces on a whole wafer of 100 mm diameter. By leveraging fast patterning techniques, such as variable-shaped and character projection electron beam lithography (EBL), along with atomic layer deposition (ALD) for defining a few nanometer gaps with sub-nanometer precision, we have developed a flexible nanofabrication technology to achieve gaps as narrow as 2 nm in plasmonic nanoantennas. The quality of our structures is experimentally demonstrated by the observation of resonant localized and collective modes corresponding to the lattice, with Q-factors reaching up to 165. Our technological process opens up new and exciting opportunities to fabricate macroscopic devices harnessing the strong enhancement of light–matter interaction at the single nanometer scale.

Der vorliegende Beitrag analysiert drei Reden, die der AfD-Politiker Björn Höcke im ersten Jahr des Ukraine-Krieges gehalten hat. Es wird untersucht, ob diese Reden dem Typus der faschistischen Agitation entsprechen, den Leo Löwenthal vor fast 75 Jahren beschrieben hat. Löwenthals „Studien zur faschistischen Agitation“ eignen sich auch heute noch, um sozialpsychologische Dimensionen rechtsextremer Mobilisierung in Krisenzeiten zu analysieren. Anhand der Reden wird untersucht, welche Strategien Höcke anwendet und warum sich der Ukraine-Krieg auf besondere Weise eignet, um in völkischnationale Ideologie implementiert zu werden. Hierfür wurden Höckes Reden mithilfe eines deduktiv-induktiven Verfahrens in Anlehnung an die qualitativ-strukturierende Inhaltsanalyse nach Kuckartz ausgewertet. Zur ideologischen Einordnung wurden die Ergebnisse mit Theorien von Vordenkern der ‚Neuen Rechten‘, wie Carl Schmitt, Alain de Benoist oder Henning Eichberg, verknüpft. Die Analyse zeigt, dass Höcke dem Typus des Agitators weitestgehend entspricht und den Krieg durch eine „Entweder-Oder“-Erzählung in ein völkisches, antiwestliches und antimodernes Weltbild integriert. Schlüsselwörter: Faschismus, Agitation, Höcke, Ukraine-Krieg, Antisemitismus, Antiamerikanismus / Against the „deadly decadence“: Björn Höcke as an example for agitation in times of Ukraine war. Summary: This article analyzes three speeches given by AfD politician Björn Höcke during the first year of the Ukraine war. It examines whether these speeches can be classified as fascist agitation described by Leo Löwenthal almost 75 years ago. Löwenthal’s A Study of the Techniques of the American Agitator is still suitable today for analyzing socio-psychological dimensions of right-wing extremist mobilization in times of crisis. Based on the speeches, the study examines the strategies Höcke uses and why the Ukraine war is particularly suitable to be implemented in ethnic-national ideology. For this purpose, Höcke’s speeches were analyzed using a deductive-inductive method based on the qualitative-structuring content analysis by Kuckartz. In order to classify the speeches ideologically, the results were linked to theories of thought leaders of the ‚Neue Rechte‘, such as Carl Schmitt, Alain de Benoist or Henning Eichberg. The analysis shows that Höcke can be largly classified as agitator and integrates the war into an ethnic-national anti-western and anti-modern ideology through an „Either-or“ narrative. Keywords: fascism, agitation, Höcke, Ukraine war, antisemitism, anti-americanism

Carboxyl-ester lipase (CEL) contributes to fatty acid ethyl ester metabolism, which is implicated in alcoholic pancreatitis. The CEL gene harbours a variable number of tandem repeats (VNTR) region in exon 11. Variation in this VNTR has been linked to monogenic pancreatic disease, while conflicting results were reported for chronic pancreatitis (CP). Here, we aimed to investigate a potential association of CEL VNTR lengths with alcoholic CP. Overall, 395 alcoholic CP patients, 218 patients with alcoholic liver cirrhosis (ALC) serving as controls with a comparable amount of alcohol consumed, and 327 healthy controls from Germany and the United Kingdom (UK) were analysed by determination of fragment lengths by capillary electrophoresis. Allele frequencies and genotypes of different VNTR categories were compared between the groups. Twelve repeats were overrepresented in UK ACP patients (P = 0.04) compared to controls, whereas twelve repeats were enriched in German ALC compared to alcoholic CP patients (P = 0.03). Frequencies of CEL VNTR lengths of 14 and 15 repeats differed between German ALC patients and healthy controls (P = 0.03 and 0.008, respectively). However, in the genotype and pooled analysis of VNTR lengths no statistical significant association was depicted. Additionally, the 16-16 genotype as well as 16 repeats were more frequent in UK ALC than in alcoholic CP patients (P = 0.034 and 0.02, respectively). In all other calculations, including pooled German and UK data, allele frequencies and genotype distributions did not differ significantly between patients and controls or between alcoholic CP and ALC. We did not obtain evidence that CEL VNTR lengths are associated with alcoholic CP. However, our results suggest that CEL VNTR lengths might associate with ALC, a finding that needs to be clarified in larger cohorts.

This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985 to 2015, the results suggest that signing treaties with investment hubs is not associated with additional investments; yet, these treaties tend to come with non-negligible revenue losses. Building on a theoretical model, the paper investigates the role of treaty shopping in driving nominal investment flows and provides indirect evidence for its importance in the sample.

Purpose People with obesity often develop non-alcoholic fatty liver disease (NAFLD) and are at high risk of progression to non-alcoholic steatohepatitis (NASH). Few therapies are effective other than bariatric surgery. We therefore analyzed data from duodenal-jejunal bypass liner (DJBL) patients regarding steatosis, fibrosis, and NASH. Methods Consecutive DJBL patients with type 2 diabetes underwent standardized assessments up to device removal at 48 weeks. These included aspartate and alanine transaminase (AST, ALT), controlled attenuation parameter (CAP, for steatosis), and liver stiffness measurement (LSM, for fibrosis). The NAFLD fibrosis score (NFS), fibrosis-4 score (FIB4), and enhanced liver fibrosis (ELF) test were also used to assess fibrosis and the Fibroscan-AST (FAST) score to assess NASH. Mixed models were used and missing data were accounted for with multiple imputation. Results Thirty-two patients (18 female, mean age 55.1, mean BMI 40.2 kg/m 2 ) were included. After 48 weeks, the change compared to baseline with 95% CI was a factor 0.74 (0.65 to 0.84) for AST, 0.63 (0.53 to 0.75) for ALT, and a difference of − 0.21 (− 0.28 to − 0.13) for FAST, all with p  < 0.001. Fibrosis based on LSM, NFS, and ELF did not change whereas FIB4 exhibited slight improvement. Eight DJBL were explanted early due to device-related complications and eight complications led to hospitalization. Conclusions One year of DJBL therapy is associated with relevant improvements in non-invasive markers of steatosis and NASH, but not fibrosis, and is accompanied by a substantial number of complications. Given the lack of alternatives, DJBL deserves further attention. Graphical abstract