Preparing and filing taxes has become an increasingly digital task. Older adults need to file taxes to qualify for benefits, but little is known about how older adults in Canada manage tax preparation, nor about how they get help. We investigated delegation mechanisms provided by the Canada Revenue Agency, documenting workflows needed to set up delegation and identifying privacy and security risks. We conducted a semi-structured interview study (n = 19) with older adults, formal tax volunteers, and informal tax helpers to understand the challenges and experiences in tax delegation. Our results show that the CRA’s delegation mechanisms are lightweight and enable older adults to delegate tasks to others with minimal privacy and security risks. However, we found these lightweight mechanisms were not known about or used by the older adults who delegated to informal tax helpers, nor were they known about or used by any of the informal tax helpers we interviewed.

This article aims to help clinicians better assess and manage patients who show ‘problematic detachment’: interpersonal distancing that is resulting in functional impairment or distress. It considers both the possible relevant social contextual factors and the wide range of possible underlying psychopathologies that can result in problematic detachment, including mental illnesses, neurodevelopmental disorders and personality pathology. After giving a practical framework for diagnostic formulation, it summarises key aspects of best practice when working with such individuals. The article covers four key questions that the clinician must address. Is problematic detachment present? If so, what specific challenges underlie and maintain it in this person? Based on that, what diagnostic formulation makes sense for this individual? Finally, using this understanding, how can they best treat this individual?

In this paper, I draw on feminist resources to argue that Christian analytic philosophers of religion have good reason not only to focus more thoroughly on the topic of love in their treatments of the divine nature but also to give it a substantial and transformative role in the divine nature. The way forward, I propose, involves three moves: (1) designate a place for love in the divine nature, (2) attend to feminist insights on love when doing so, and (3) consider how these interventions transform our understanding of God overall. I then begin this work. Starting with the first task, I consider two ways we might conceptualize love within the divine nature. On the first (which I call ‘the mutually conditioning approach’), love is assigned equal shaping power and, on the second (which I call ‘the orienting trait approach’), love is given enlarged shaping power in the divine nature. In comparing the two, I conclude that both have the good outcome of resulting in a transformed view of God. However, though the second option is more radical and metaphysically complex, we have good reason to prefer it to the first both from philosophical reflection on love’s nature and for its coherence with the Christian tradition. After clarifying how my argument relates to divine simplicity, I begin working towards accomplishing the second and third tasks by considering how the orienting trait approach applies to the topic of divine violence.

This paper examines the understudied role of reading and oral performance in Maya “scribal” imagery from the Late Classic period (a.d. 600–900). Although many studies consider the ways in which Maya artists represented the production of text and image, few systematically examine how textual reception was rendered in Maya art. With this in mind, the present essay considers one specific motif that recurs on painted drinking vessels: the image of a seated figure in front of a codex book. A systematic review of this imagery reveals the limits of conceptualizing these figures as “scribes,” a term which implicitly privileges the acts of painting and writing (tz’ihb). The majority of the figures who appear with books do not hold writing implements. Instead, they make a variety of gestures to texts that likely encode distinct forms of oral performance. Writers and readers can also be tied to separate deities and regalia, which suggests that this division is an emic distinction with implications for the hierarchy of Maya courts. The emphasis on speech and textual interpretation in scribal imagery demonstrates the value of embracing a more flexible, orality-based notion of aesthetics in studies of Maya imagery and non-Western material culture more broadly.

In aerospace, automated assembly line, and precision engineering, asymmetric multi-robot systems comprising serial and parallel robots leverage the complementary strengths of these configurations to address the conflicting demands of high load capacity, extensive range, and flexibility in assembly tasks. However, the relatively small workspace of the parallel robot limits the full potential of the collaborative system functionality. This paper centers on a collaborative assembly system involving serial-parallel robots, whose collaborative workspace is determined by using a combination of the Monte Carlo method and lattice method. Additionally, a multi-objective optimization model is developed to holistically evaluate the collaborative workspace performance. The optimization problem is solved by an enhanced NSGA-II algorithm, which yields a Pareto optimal solution set. This result offers valuable technical insights for designing collaborative systems tailored to diverse task requirements.

This article proves two no-go results against the conventionality of geometry. I then argue that any remaining conventionality arises from scientific incompleteness. I illustrate by introducing a new kind of conventionality arising in the presence of higher spatial dimensions, where the incompleteness is resolved by introducing new physical theories like Kaluza–Klein theory. Thus, conventional choices of this kind may guide scientific discovery, but if successful, they would dissolve the original conventional freedom.

This article examines the lives of three politicians from Austria’s crownland of Bukovina—Aurel Onciul, Nikolai Wassilko, and Benno Straucher—who pursued distinct national ambitions and built successful political careers as advocates of democratization and nationalization under imperial rule. It aims to highlight the multiple transitions these individuals experienced, including shifts from conservative to democratic mass politics, struggles for national rights, and the passage from imperial to national orders. After 1918, Onciul became a representative of a nationality with its own nation-state, while Wassilko and Straucher became spokespersons for embattled minorities. All three struggled to adapt to the new national order, and the forces of nationalization they once championed ultimately turned against them. The article argues that the nationalist politics that had brought these politicians success under imperial rule were later criticized by their co-nationals as treasonous and opportunistic, illustrating the complex and often paradoxical outcomes of nationalization processes in Central Europe.

In this paper, we consider a bidimensional risk model with stochastic returns and dependent subexponential claims, in which every main claim may be accompanied by a delayed claim, occurring after an uncertain period of time. The surplus of each business line is allowed to be invested in a portfolio of risk-free assets, and the price process of the investment is modeled by a geometric Lévy process. Meanwhile, we employ a time-claim-dependent structure to describe the dependence among claims and the interarrival times. Some uniform asymptotic formulas for the finite-time ruin probabilities are derived under this structure. Finally, a simulation study is conducted to evaluate the accuracy of the derived results.

What is it to treat people with respect when commenting upon their appearance? What duties does widespread vulnerability to body anxiety impose on us concerning the remarks we make about people’s looks? I provide partial answers to these questions by engaging with three proposals. First, the account of aesthetic exploration developed by Sherri Irvin. Second, the principle of the unmodified body defended by Clare Chambers. Third, the ideal of body reflexivity advocated by Kate Manne. I argue that none of the moral duties these accounts point towards can be justified straightforwardly as a requirement of treating people with equal respect, but the idea that it is disrespectful to treat a person’s appearance as inadequate can be defended when hierarchies of attractiveness translate into differences in perceived moral status. Furthermore, qualified versions of each can be justified by the protection they provide when body shaming is liable to cause debilitating anxiety.

Bien qu’il soit tentant de s’attarder surtout sur les événements marquant la suite des élections américaines tant les deux derniers mois de l’année ont modifié le paradigme en ce qui concerne le droit du commerce international, cette chronique tentera de décrire et d’analyser l’année 2024 dans sa globalité. On pourrait ainsi diviser l’année en deux: l’avant et l’après 5 novembre 2024.

I am pleased to rise in the House today in support of this historic legislation to implement the modernization of the Canada-Ukraine free trade agreement. This is an incredibly important agreement for both Canada and Ukraine, and I would like to take this opportunity to reiterate what this legislation would accomplish.

We study Langevin-type algorithms for sampling from Gibbs distributions such that the potentials are dissipative and their weak gradients have finite moduli of continuity not necessarily convergent to zero. Our main result is a non-asymptotic upper bound on the 2-Wasserstein distance between a Gibbs distribution and the law of general Langevin-type algorithms based on a Liptser–Shiryaev-type condition for change of measures and Poincaré inequalities. We apply this bound to show that the Langevin Monte Carlo algorithm can approximate Gibbs distributions with arbitrary accuracy if the potentials are dissipative and their gradients are uniformly continuous. We also propose Langevin-type algorithms with spherical smoothing for distributions whose potentials are not convex or continuously differentiable and show their polynomial complexities.

In this paper, a single passage unsteady numerical simulation is carried out. Three different self-recirculating casing treatment structures with circumferential coverage ratios of 20%, 40% and 60% were designed. The calculation results show that as the circumferential coverage ratio increases, the stability enhancement ability of the self-recirculating casing also increases. Especially when the circumferential coverage ratio increases to 60%, the self-recirculating casing achieves the largest increase in stall margin, with an increase of 49.05%, but the decrease in the peak efficiency is 1.33%. An increase in the circumferential coverage ratio enhances the suction capacity of the self-recirculating casing. This enables it to better suppress the expansion of the leakage flow and reduce the degree of blockage within the passage. The self-recirculating casing can inhibit the occurrence of vortex breakdown in the tip passage. However, at the low flow rate point, it cannot effectively eliminate the interaction between the leakage streamlines. When the circumferential coverage ratio is relatively large, it can suppress the airflow separation phenomenon. The flow separation near the blade trailing edge and the mixing of the leakage flow within the tip passage are important reasons for the internal flow instability of the self-recirculating casing compressor.

Numerous phenomena prompt inquiries into their origins, spanning from the cosmos and life, to species, civilizations, and pandemics. Answering these questions entails offering origin explanations. Here, I explore the distinctive characteristics of origin explanations that distinguish them from other types of explanations. I explicate the concept of an origin phenomenon and suggest conceptualizing an origin explanation as a specific form of causal explanation—one that reveals a bottleneck in the causal network leading to an origin phenomenon. The resulting framework highlights the specificity of origin explanations across disciplines, pinpointing distinctive topological features within the causal structure of the world.