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This Article offers three sets of proposals to reform the existing federal wealth transfer tax system, the common theme being the link between the timing of the taxable transfer and valuation. Under the first set of proposals, transfers with retained interests would be taxed at the first to occur of the transferor's death or the date the interest expired. In addition, the term "retained interest" would be broadly construed to encompass the power to revoke and the possibility of receiving income or corpus under another person's power. The second set of proposals relates to the generation-skipping tax. To achieve accurate valuation, the tax would be imposed only on taxable distributions, and the exemptions would either be the unused gift/estate exemptions of deemed transferors or separate per-transferee exemptions. The third set of proposals relates to valuation discounts of interests in family-held entities, mostly family limited partnerships. The lack-of-marketability discount for family investment-holding entities should be ignored because the tax-motivated destructions of non-unique value are against public policy, and the removal of the value-depressing restrictions is likely to occur in the future. Minority-interest discounts should not be recognized where minority status exists by reason of marital property rights or arises by gift or bequest. As a transition rule (or as an alternate approach), the disappearance of value-depressing restrictions and the recombining of minority interests into a majority interest should, where valuation discounts were previously obtained, be subject to a recapture excise tax.

Eines der wichtigsten Ziele gentechnologischer Arbeiten ist die Erzeugung transgener Kulturpflanzen ohne die Verwendung von Selektionsmarkergenen. Die Selektion transgener Zellen erfolgt beim Apfel (Malus x domestica BORKH.) in der Regel im Anschluss an einen Agrobacterium tumefaciens-vermittelten Gentransfer mit dem nptII/Kanamycin-System. Im Oktober 2002 wurde eine neue EU-Freisetzungsrichtlinie (2001/18/EG) rechtskräftig. Im Rahmen dieser Richtlinie ist vorgesehen, dass die Verwendung von Markergenen, insbesondere von Antibiotikaresistenzgenen, eingeschränkt werden soll. Das bedeutet, dass die Freisetzung gentechnisch modifizierter Organismen, welche beispielsweise das nptII-Gen als Selektionsmarker enthalten, unzulässig ist. Aus diesem Grund ist die Etablierung alternativer Selektionsstrategien zwingend notwendig. Aktuell ist jedoch noch kein vergleichbares Selektionsystem zur Ablösung des nptII/Kanamycin-Systems beim Apfel verfügbar. Deshalb wurde im Rahmen der vorliegenden Arbeit die Funktionsfähigkeit und Anwendbarkeit des Flp/FRT-Rekombinationssystems zur nachträglichen Entfernung des nptII-Gens an Apfel untersucht. Ziel dabei war die Erzeugung gentechnisch modifizierter Apfelsprosse, die keinen Selektionsmarker mehr enthalten. Für die Untersuchungen wurde ein Monitoringvektor erstellt und in den Agrobakteriumstamm GV3101-pMP90RK übertragen. Mit diesem Stamm wurden in 17 Transformationsexperimenten insgesamt 4.080 in-vitro-Apfelblätter inokuliert und neun transgene Linien aufgebaut. Der transformierte Vektor enthält auf der funktionellen T-DNA einen CaMV 35S-Promotor und ein gusA-Reportergen. Dazwischen liegt ein sogenanntes FRT-flankiertes Fragment, welches das gusA-Gen räumlich vom CaMV 35S-Promotor trennt. Dieses FRT-flankierte Fragment besteht aus dem nptII-Markergen und dem flp-Rekombinase-Gen, welches von dem Hitzestress-induzierbaren Promotor Gmhsp17.5E aus der Sojabohne Glycine max reguliert wurde. Eine Expression von gusA wurde somit erst nach der Entfernung des FRT-flankierten Fragments erwartet. Dies ermöglichte eine schnelle Detektion von Rekombinationsereignissen mittels histologischen GUS-Tests. Die Linie T670 war die erste transgene Apfellinie, die selektiert und vermehrt werden konnte. Mit den Sprossspitzenkulturen dieser Linie wurden verschiedene Zeit- und Temperaturregime zur Induktion des Gmhsp17.5E-Promtors durchgeführt. Dabei wurde festgestellt, dass eine Behandlung transgener Apfelsprosse bei 42°C Flp-vermittelte Rekombinationen bewirkte. Die Hitzestress-induzierte Rekombination erfolgte jedoch nicht in allen Zellen gleichzeitig, denn es wurden überwiegend Sprosse mit Mischgeweben detektiert. Um vollständig nptII-freie, transgene Apfelsprosse zu erzeugen, wurden die Blätter der Linien T670, T781, T782 und T793 nach einer Hitzestress-Behandlung geerntet und die Blattstreifen für 16 Wochen auf Regenerationsmedium ohne selektierendes Kanamycin aufgelegt. Für die Detektion putativ nptII-freier Sprosse wurden im Anschluss an die Regeneration stichprobenartig jeweils bis zu 40 Sprossregenerate ausgewählt und mittels GUS-Test analysiert. Auf diese Weise konnten bis zu 38 Prozent GUS-positive, putativ nptII-freie Sprossregenerate identifiziert werden. Die molekularen Untersuchungen an genomischer DNA und mRNA verschiedener Sprossregenerate der Linien T781 und T782 haben gezeigt, dass die Regeneration Hitzestress-behandelter Blätter vollständig nptII-freie Apfelsprosse erzeugte. Um das Flp/FRT-Rekombinationssystem praxisorientiert zu verbessern, wurde ein weiterer Monitoringvektor konstruiert, welcher ein zusätzliches Selektionssystem enthält. Mit diesem zweiten Selektionssystem könnten nptII-freie Sprossregenerate gezielt selektiert und der Vektor später zur Übertragung gewünschter Zielgene eingesetzt werden. Auf diese Weise ist es zukünftig möglich, gentechnologisch modifizierte Apfelpflanzen zu erzeugen, die langfristig keine Antibiotikaresistenzgene mehr tragen. Ein weiteres grundlegendes Ziel gentechnologischer Arbeiten in der Apfelzüchtung besteht in der Erhöhung der Resistenz gegenüber biotischen Schaderregern. Im Mittelpunkt des Interesses steht besonders die Verbesserung der Resistenz gegenüber phytopathogenen Pilzen, wie dem Apfelmehltau Podosphaera leucotricha und dem Apfelschorf Venturia inaequalis. Für verschiedene apfeleigene Resistenzquellen existieren zwar molekulare Marker, die Sequenzen beteiligter Resistenzgene sind bisher jedoch kaum identifiziert. Aus diesem Grund ist die Verwendung arteigener Resistenzgene für gentechnologische Ansätze bislang kaum möglich. Eine Erfolg versprechende Methode stellte deshalb die RNAi-basierte Stilllegung von Genen des Krankheitserregers dar. Im zweiten Teil der vorliegenden Arbeit wurden deshalb Experimente mit Apfel durchgeführt, die eine wirtinduzierte Abwehrstrategie gegenüber den pilzlichen Schaderregern untersuchten. Als erstes wurde der Transport synthetischer, Fluoreszein-markierter siRNA-Moleküle aus pflanzlichen Blättern in die Hyphen von P. leucotricha gezeigt. Die Behandlung des Pilzes mit einem Atmungsblocker hat zusätzlich verdeutlicht, dass die Aufnahme pflanzlicher siRNAs in pilzliche Infektionsstrukturen wahrscheinlich ein ATP-abhängiger Prozess ist. Der effiziente Einsatz eines RNAi-induzierten Resistenzmechanismus an Apfelpflanzen setzt die Stilllegung eines essentiellen Pilzgens voraus. Hierfür wurde das Chitinsynthase Klasse V-Gen als potentielles Target ausgewählt und mit der Isolierung des Gens aus P. leucotricha und V. inaequalis begonnen. Die Expression dieses Gens ist für die Zellwandstabilität und die pilzliche Entwicklung essentiell (WERNER et al. 2007), weshalb die Stilllegung eines solchen Genes die Krankheitsentwicklung des Apfelmehltaus bzw. Apfelschorfs an transgenen Apfelblättern verlangsamen oder sogar hemmen könnte. ; One of the most important goals in genetic engineering is the generation of marker-free transgenic crops. Subsequent to an Agrobacterium tumefaciens-mediated gene transfer, the nptII/kanamycin system is usually applied for the selection of transgenic apple cells (Malus x domestica BORKH.). In October 2002 the European government enacted a Council Directive (2001/18/EG) which prohibits the release of genetically modified (gm) organisms carrying selective markers such as the nptII gene. The establishment of alternative selection strategies is therefor compulsory. Still, until now no comparable system is available to replace the nptII/kanamycin selection system for apple transformation experiments. In the present study, the operability and applicability of the Flp/FRT recombination system in order to remove the nptII gene after the selection of transgenic apple cells was analyzed. The overall aim was the generation of gm apple plants which do not carry the selective marker. A monitoring vector was constructed and transfered into the Agrobacterium strain GV3101pMP90RK. The transgenic strain was then used to inoculate 4,080 in-vitro apple leaves in 17 different apple transformation experiments and nine gm apple lines were finally selected. The functional T-DNA of the vector contains the CaMV 35S promoter and a gusA reporter gene which were spatial separated by a FRT-flanked box. This FRT-flanked box contained the nptII gene and the flp recombinase gene which was regulated by the heat-shock-inducible promoter Gmhsp17.5E from the soybean Glycine max. Consequently, expression of gusA was only expected after elimination of the FRT-flanked box. Each recombination event could be detected by using histochemical GUS Assays. The first obtained transgenic apple line, T670, was used to investigate different time and temperature regimes for the Gmhsp17.5E promoter induction. An effective promoter induction and Flp-mediated recombination was observed after treatment of apple shoots at 42°C. However, the heat-shock-induced recombination did not occur concurrently in all cells, because shoots with chimeric tissues were often detected. To generate fully nptII-free gm apple plants, the leaves of the lines T670, T781, T782 and T793 were sampled after heat-shock-treatment and the explants placed on regeneration medium without the selective agent kanamycin for 16 weeks. Up to forty shoot regenerates were randomly chosen and analyzed using the GUS Assay after regeneration process in order to detect putative nptII-free apple shoots up. Using this method, up to 38 percent of the studied regenerates were identified as GUS positive and putatively nptII-free. In addition, the molecular analysis on genomic DNA and mRNA of selected shoot regenerates of the lines T781 and T782 showed that the regeneration of heat-shock-treated leaves generate fully nptII-free gm apple shoots. To increase the efficiency of Flp/FRT recombination system another monitoring vector was created which contained a second selection system. Using this second selection system, nptII-free apple plants could potentially be identified without the use of gusA. For the long therm the transfer of target genes and the generation of gm apple plants which do not carry antibiotic resistance genes will be possible. Another important aim in genetic engineering of apple breeding programs is the increase of resistance against biotic pathogens. Especially an improved resistance against pathogenic fungi like the apple powdery mildew Podosphaera leucotricha and apple scab Venturia inaequalis is highly requested. Althougt molecular markers exist for different apple resistant loci, nucleotide sequences of involved genes are yet unknown. Hence the use of apple resistance genes is not possible in genetic modification experiments of apple plants. A promising method is the RNAi-mediated gene silencing in pathogenic fungi. In the second part of the present study, experiments were thus conducted, performed in which a hostinduced defense mechanism against fungal pathogens was analyzed. First, we showed the transport of synthetic, Fluorescein-labeled siRNA molecules from plant leaves into the hyphae of P. leucotricha. The treatment of the fungus with a respiration blocker additionally illustrated that absorption of herbal siRNAs into fungal infection structures is probably an ATP-depended process. For an efficient application of RNAi-induced resistance mechanisms in gm apple plants, the silencing of an essential fungal gene is required. We chose the chitinsynthase class V gene as a potential target and started with the gene isolation from P. leucotricha and V. inaequalis. The expression of ChsV genes is essential for cell wall stability and fungal development (AMNUAYKANJANASIN et al. 2003; MADRID et al. 2003, WERNER et al. 2007). Due to these facts the silencing of ChsV may trigger a reduced or inhibited disease development of the apple powdery mildew disease or apple scab.

This article aims to describe the movement of religious literature in Indonesia after the 1998 reform. The movement embodied in authorship organization called Forum Lingkar Pena (FLP). FLP grow and develop in that time as the implications of modernist Islamic movement that carried the young people educated in various universities in Indonesia. As one of the literary community, FLP trying to popularize transcendental literary movement that is not profane and worldly. FLP be the community of Islamic literature that trying to enlighten the public with literature. During its development, the literary movement of FLP community into one of the vehicle for thousands of young Indonesian to make literature as a medium a mental reform based on Islamic values. Movement conducted by FLP is a creative alternative to the development of Islamic literature in Indonesia.

The expansion of public childcare and increases in female labor force participation (FLP) are major developments in European societies. Though studies, in general, suggest the existence of effects of childcare on FLP, the results are very heterogeneous across different studies. This heterogeneity may well be driven by the lack of accounting for heterogeneous time trends and regional differences. Based on a fully balanced panel of German counties from 2007 to 2017, the effects of an increase in overall and full-time childcare places for children aged 0-2 and 3-5 on FLP are estimated. We add novel empirical insights by using fixed effect (FE) and fixed effect individual slope models (FEIS) to control for selection on trends, and by differentiating across different regional types. In most cases, we find conventional FE models to be biased due to heterogeneous time trends. In West Germany, increases in overall and full-time childcare places for children aged 3-5 years foster FLP. For toddlers (0-2), we find no effect on FLP in West Germany once selection on trends is taken into account. When further differentiating by region type, we identify a strong impact of full-time care for the age group 0-2 on FLP in urban, agglomeration and rural counties, but not in metropolitan areas. Our results highlight how the returns in FLP to public childcare differ between regional contexts and provide evidence for catch-up processes in childcare enrollment and FLP for rural areas.

Forum Lingkar Pena (FLP) Makassar is one of the organizations with Islam as its ideology. Its members come from various organization, and therefore this has influenced their perception on the practice of Islamic values in the context of hablumminannas. This article deals with how Islamic values are applied in the every day life of members of FLP and how members of FLP manage to deal with this. It was found that their understanding in the application of Islamic values regarding human relations vary, particularly in regard to the interaction between men (ikhwan) and women (akhwat). The variety of understanding is debated and influences the relation between members of FLP. Those whose background are from WahdahIslamiyahand Hizbut Tahrir Indonesia tend to be rigidly reacted to these differences, while others are more moderate. Some resists and follow the majority and still try to make a difference; others are disappointed, but keep themselves in FLP to respect others' perception without being active in FLP activities; the rests are resisted and left FLP as a result. However, such differences are common as long as they have the basis of their responsesince FLP promotes unity and harmony among its members. Despite the fact, they basically have the same understanding on the basic principle on the aspects that related to hablumminannas, they are different in the way to practice them, such as, among others, shaking hand, being alone between ikhwan and akhwat, riding between ikhwanandakhwat, using hijab to separate between ikhwan and akhwat. It was argued in this article that their understanding in the application of Islamic values in the interaction between ikhwan and akhwat is greatly influenced by their background and the circumstances.

Abstract
This article examines the communication patterns among multicultural African families in Japan. Using ethnographic vignettes, this article uses family language planning (FLP) theories to understand how African parents communicate with their children, how parents aim to shape their children's language use, how parents conceptualize their family communication, and how Japanese institutions affect the trajectories of parental FLP efforts. This article demonstrates how five intersecting factors influence the outcomes of FLPs in idiosyncratic ways. These five factors include Japanese education and socialization practices, parents' economic resources, parents' language skills, identity ambitions, and parents' willingness to use economic and cultural resources. It also highlights the utility and limitations of applying FLP theories of child agency to the Japanese context. These findings suggest scholars reconsider the interplay of macro- and micro-factors in shaping FLP outcomes, the role of child agency in actualizing FLPs, and the affective elements that shape parents' understandings of language use.

Fuzzy Linear Programming (FLP) has addressed the increasing complexity of real-world decision-making problems that arise in uncertain and ever-changing environments since its introduction in the 1970s. Built upon the Fuzzy Sets theory and classical Linear Programming (LP) theory, FLP encompasses an extensive area of theoretical research and algorithmic development. Unlike classical LP, there is not a unique model for the FLP problem, since fuzziness can appear in the model components in different ways. Hence, despite fifty years of research, new formulations of FLP problems and solution methods are still being proposed. Among the existing formulations, those using fuzzy numbers (FNs) as parameters and/or decision variables for handling inexactness and vagueness in data have experienced a remarkable development in recent years. Here, a long-standing issue has been how to deal with FN-valued objective functions and with constraints whose left- and right-hand sides are FNs. The main objective of this paper is to present an updated review of advances in this particular area. Consequently, the paper briefly examines well-known models and methods for FLP, and expands on methods for fuzzy single- and multi-objective LP that use lexicographic criteria for ranking FNs. A lexicographic approach to the fuzzy linear assignment (FLA) problem is discussed in detail due to the theoretical and practical relevance. For this case, computer codes are provided that can be used to reproduce results presented in the paper and for practical applications. The paper demonstrates that FLP that is focused on lexicographic methods is an active area with promising research lines and practical implications. ; Spanish Ministry of Economy and Competitiveness ; European Union (EU) TIN2017-86647-P

In a dynamic system, time-dependent links between affective factors can provide more information than the level of response within a single isolated system. In the present study, influenced by the positive psychology movement and the complex dynamic systems theory in the domain of second language acquisition, first, we dealt with change in terms of short-term dynamics and long-term trajectories of foreign language enjoyment (FLE), foreign language boredom (FLB), and foreign language playfulness (FLP) in a sample of 636 learners of English as a foreign language (EFL) using univariant latent change score (LCS) models. Then, we explored the developmental processes involved in how changes in FLE and FLP were associated with changes in FLB. In particular, we tested mediation models to see whether the growth of FLP acts as a mediator between FLE and FLB changes in a multivariant LCS mediation (LCSM) model. The findings showed that (a) in a multivariant LCS model, FLE and FLP increases independently predicted decreases in FLB over time and (b) the growth of FLP acted as a mediator between variation in FLE and FLB. Participants showed interindividual and intraindividual divergences in their L2 emotions, not just on the first time of measurement, but also in short-term dynamics and long-term trajectories. The findings facilitate understanding of the complicated mechanism of variation in L2 emotions, thus potentially contributing to enhancement of pedagogical practices and learning outcomes.

We introduce a culture-centered indigenous program called the Family Listening Program (FLP), which was developed through a long-standing community-based participatory research (CBPR) partnership involving tribal research teams (TRTs) from three American Indian communities (Apache, Navajo, and Pueblo) with the University of New Mexico's Center for Participatory Research (UNM-CPR). This paper provides background information on the TRT/UNM-CPR multi-generational FLP intervention funded by the National Institute on Drug Abuse and how it is poised to take the next steps of dissemination and implementation (D&I). In preparing for the next steps, the TRT/UNM-CPR team piloted two FLP dissemination activities, first at the state-level and then nationally; this paper describes these activities. Based on the learnings from the pilot dissemination, the TRT/UNM-CPR team developed an innovative D&I model by integrating a community-based participatory research culture-centered science (CBPR-CCS) approach with the Interactive Systems Framework (ISF) to examine the uptake, cultural acceptance, and sustainability of the FLP as an evidence-based indigenous family program.

PurposeThis study aims to apply two recently discovered relationships that describe fertility recovery in developed countries to East Asia: the U-shaped relationship between fertility and FLP (female labor participation) and the inverse-J-shaped relationship between fertility and income.Design/methodology/approachIt uses a panel data set of 176 countries including 13 East Asian countries from 1990 to 2014. Pooled ordinary least squares, fixed-effects and random-effects models are tested.FindingsThe main findings are the following points concerning East Asia: The U-shape and the inverse-J-shape are confirmed, suggesting that fertility recovery could be realized if both FLP and income are high enough and increasing; in the region, the U-shape is peculiar. Lower-income countries' data move from the upper-right to the bottom, whereas higher-income countries' data move from the upper-left to the bottom; no country in the region has reached the stage where both FLP and income are high enough.Originality/valueThis is the first paper on East Asia to show the U-shape and the inverse-J-shape concerning fertility recovery and the peculiarity of the U-shape in East Asia. It explains the background of low fertility using the relationship between fertility, FLP and income.

AbstractIn this article, we examine how parents explain their choices of transmitting certain languages to their children, a key element of family language policies (FLP), in light of their dynamic linguistic repertoires and biographic experiences. Contributing to the framework of FLP, we focus in particular on parents' memories, their narratives of multilingual upbringing in the past, and how these are used to construct present FLP. We analyze conversations where six multilingual parents in Norway talk about their experiences and intentions regarding FLP, and in particular, their reasons for the transmission of (some of their) languages to their children. The parents of three of the families are from the Democratic Republic of Congo (DRC), and in three others at least one of the parents migrated from Germany. We find that the parents align their decisions with both prior and new experiences. They relate to their language(s), their past and their current family life, and express the wish for continuity across the lifespan. At the same time, they demonstrate a certain flexibility and willingness to adapt to the constantly changing environments that they and their children experience and in which they navigate. Through their complex accounts, their memories and lived language experiences, we can understand parents' manifold positions as regards their children's linguistic repertoires.

The benefits of fetoscopic laser photocoagulation (FLP) for treatment of twin-to-twin transfusion syndrome (TTTS) have been recognized for over a decade, yet access to FLP remains limited in many settings. This means at a population level, the potential benefits of FLP for TTTS are far from being fully realized. In part, this is because there are many centers where the case volume is relatively low. This creates an inevitable tension; on one hand, wanting FLP to be readily accessible to all women who may need it, yet on the other, needing to ensure that a high degree of procedural competence is maintained. Some of the solutions to these apparently competing priorities may be found in novel training solutions to achieve, and maintain, procedural proficiency, and with the increased utilization of 'competence based' assessment and credentialing frameworks. We suggest an under-utilized approach is the development of collaborative surgical services, where pooling of personnel and resources can improve timely access to surgery, improve standardized assessment and management of TTTS, minimize the impact of the surgical learning curve, and facilitate audit, education, and research. When deciding which centers should offer laser for TTTS and how we decide, we propose some solutions from a collaborative model.