Miracle-dz/UniFAR-FTUs huggingface dataset:
Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey

The current debate in corporate taxation is focusing on leveling the tax playing field within the European Union for companies operating across-countries. However, tax burdens could also vary with the size of companies within the same country, raising the question whether large companies pay their share of the burden. This paper uses firm-level data for 21 European countries between 1992 and 2004. The paper finds a robust negative correlation between the number of employees and the effective tax burden of companies. This result tends to validate theories arguing that large companies may enjoy a lower tax burden. As a caveat, using total assets as size variable produces a positive relationship. This relationship is however less robust and less economically significant.
An empirical analysis of financial issues in theAustralian electronic commerce sector

E-commerce is a new phenomenon in the financial markets. The rapid advances in the information and communications technology sector have facilitated the advent of e-commerce and has resulted in global market euphoria over technology stocks in financial markets. This thesis is based on the premise that an initial characterisation of the e-commerce sector is necessary as a precursor to a more profound understanding of the market mechanism and asset pricing process. The development of e-commerce as a consumer market is reviewed in this thesis. The issues and factors contributing to this development are identified, analysed and the implications for equity valuation of e-commerce related stocks are discussed and explained. Various economic variables that influenced Australian e-commerce stock returns from July 1999 to June 2000 are examined. A critical review of existing theories of stock valuation and their empirical relevance to e-commerce is presented.
Scientometric Analysis of Iranian Scientific Productions in the Field of Ophthalmology

Background and objectives: Evaluation of scientific productions in different fields using scientometric methods is indispensable for determining scientific trends. The purpose of this study was to perform a scientometric evaluation of Iran’s scientific productions in the field of ophthalmology. Methods: We investigated all scientific papers in the field of ophthalmology that have been indexed in the Web of Science from 2000 to the end of 2018. The VOSviewer software (version 1.6.9) was used to draw bibliometric maps considering a threshold of 20 times for the keywords used in this field of medicine. Results: Iran ranked 19th in the world in terms of scientific production on ophthalmology. H-Index of documents written by Iranian authors was 38, with an average citation per item of 7.13. Overall, the documents had received 7262 citations, 6.2% of which were self-citation. We observed that the rate of scientific production has grown dramatically since 2014. Tehran University of Medical Sciences (37.19%) was the most prolific organization in Iran and Seyyed Hassan Ghazizadeh Hashemi (8.63%) was the most prolific Iranian author in this field. All keywords retrieved from the documents on ophthalmology were analyzed, and an ophthalmologist separated the keywords into five clusters. The most frequently used keywords in ophthalmology-related papers belonged to the clusters of Treatment of Retinal Diseases and Glaucoma with 49 appearances. Conclusion: Our results show that the growth of scientific productions in the field of ophthalmology in Iran and its contribution to the global science production is favorable. However, Iranian authors are recommended to pay more attention to selection of appropriate journals for publishing their scientific papers since publishing in prestigious journals with a high impact factor subsequently increases visibility and citation rates.
A Model for Brief Assessment of Attachment and Its Application to Women in Inpatient Treatment for Trauma-Related Psychiatric Disorders

We adapted self-report measures of attachment style to the psychological assessment of women in specialized inpatient treatment for trauma-related disorders. The study employed 2 measures of adult attachment style, the Relationship Questionnaire (Bartholomew & Horowitz, 1991) and the Adult Attachment Scale (Collins & Read, 1990) as well as our Current Attachment Relationships questionnaire, which assesses the extent of social support in secure attachments. We administered these measures to 99 patients and to a convenience sample of 154 women in the community. We found modest correspondence between the 2 attachment style measures and substantial relations between attachment styles and range of secure attachment relationships. Women in the trauma sample reported insecure attachment styles and relatively few secure attachment figures. We discuss the implications of these findings for clinical assessment.
What drives consumers' continuance intention to e-shopping?: Conceptual framework and managerial implications in the case of Saudi Arabia

Purpose – The purpose of this study is to propose a model of e‐shopping continuance intentions that incorporates the revised technology acceptance model and expectation confirmation theory and evaluates the expanded model in a new context: Saudi Arabia.Design/methodology/approach – The 465‐respondent sample consists of internet users in Saudi Arabia. A structural equation model confirms model fit.Findings – Perceived usefulness, enjoyment, and social pressure are determinants of online shopping continuance in Saudi Arabia. Both male and female groups are equivalent. The structural weights are also largely equivalent, but the regression paths from perceived usefulness to continuous intention are not invariant between men and women. Notwithstanding that the study finds few differences between men's and women's e‐shopping behaviour, the findings for women are important because of the special role that e‐shopping can play in Muslim countries, including Saudi Arabia where there are cultural and legal restricti.
Research Handbook on Sustainable Co-Operative Enterprise: Case Studies of Organisational Resilience in the Co-Operative Business Model

Co-operative Enterprise Case Studies of Organisational Resilience in the Co-operative Business Model Research Handbooks in Business and Management series Edited by Tim Mazzarol, University of Western Australia, Perth, Australia and Groupe ESC Dijon Bourgogne, Dijon, France, Sophie Reboud, Groupe ESC Dijon Bourgogne, Dijon, France and University of Western Australia, Perth, Elena Mamouni Limnios, University of Western Australia and Delwyn Clark, University of Waikato, Hamilton, New Zealand
The Effects of Capsaicin Cream on Prostaglandin-Induced Allodynia

Although intradermal injection of capsaicin produces acute pain and secondary hyperalgesia, long-term topical application of capsaicin cream has been used as a medication for pain relief in various pain conditions. We previously reported that intrathecal administration of prostaglandin (PG) E2 and PGF2&agr; into mice induced touch-evoked pain (allodynia) through capsaicin-sensitive and capsaicin-insensitive afferent fibers, respectively. To clarify the mechanism of an analgesic effect by capsaicin cream, here we applied it to the tail and hind paws of mice and investigated its effects on PGE2- and PGF2&agr;-induced allodynia. Twenty-four-hour pretreatment of mice with 0.025% or 0.05% capsaicin cream markedly alleviated allodynia induced by PGE2, but not by PGF2&agr;. These results suggest that the topical application of capsaicin cream modulates capsaicin-sensitive afferents and ameliorates allodynia evoked by PGE2 at the spinal level.
Morphology of the Malleus Handle and the Comparison of Different Prostheses for Malleostapedotomy

Objectives: To assess malleus morphology to characterize optimal sites for prosthesis attachment in malleostapedotomy and to examine attachment, position, and depth of penetration in the vestibule of the 3 most used prostheses. Methods: Ten mallei were processed for histologic examination with the light microscope. Using digitized video images of the histologic slices, the diameters, circumference, and shape of the specimen were determined. Implantation of 3 prostheses (Gyrus Nitinol piston, Storz titanium stapes piston, and Kurz malleovestibulopexy piston), was performed in 3 temporal bones for a total of 27 implantations. Results: The cross-section of the malleus just distal to the lateral process shows an inclined oval shape with a mean minimum diameter of 0.84 ± 0.10 mm, a mean maximum diameter of 1.02 ± 0.23 mm, and a mean circumference of 3.23 ± 0.49 mm. The quality of attachment to the malleus, the position of the prosthesis piston, and the depth of penetration were reliable for the Storz titanium stapes piston, satisfactory though variable for the Gyrus Nitinol piston and poor for the Kurz malleovestibulopexy piston as judged by contact with the malleus surface and predictability of insertion depth into the vestibule. Conclusion: The oval and inferoanteriorly inclined shape of the malleus distal to the lateral process requires the use of a prosthesis capable of molding itself to its surface for reliable attachment. To achieve the correct perpendicular position of the piston as it relates to the stapedotomy opening, individualized adaptation ofthe prosthesis shaft and loop to the anterior position of the malleus should be made in situ.
Quantitative assessment of improved homogeneity using higher‐order shims for spectroscopic imaging of the brain

Magnetic field homogeneity is of major concern for in vivo spectroscopy, and with the increased use of volumetric chemical shift imaging (CSI) techniques, the ability to shim over a large volume of tissue is now one of the primary limiting constraints in performing these studies. In vivo shimming is routinely performed using linear shim correction terms, and although many scanners are also equipped with additional resistive shim supplies that can provide second and third‐order shim fields, they are often not used due to the additional effort and scan time required. The question as to how much improvement can be achieved using additional higher‐order shims compared with the linear shims alone was quantitatively addressed. Performance measures for both intervoxel B0 uniformity and intravoxel T2* line broadening were evaluated for 15 normal volunteers. The analysis tools developed in this study, along with the summarized data, can be useful in deciding if a given application warrants the additional time, effort, and expense (if additional hardware needs to be purchased) of Implementing higher‐order shimming routines. For CSI studies of the brain, the use of the higher‐order shims, compared with linear terms alone, yielded approximately 30% greater volume of brain tissue that could be shimmed within typical constraints for intervoxel B0 shifts and intravoxel T2* linebroadening. In addition, a regional analysis shows significant improvement in the homogeneity within specific areas of the brain, particularly those near the skull.
Organizational Slack, International Expansion and Firm Profitability

International expansion is a viable growth strategy for firms operating in an increasingly competitive business environment. Understanding the relationship between international expansion and firm performance has been a significant concern for theory development in the strategy and international business literature. The extant literature, however, has paid insufficient attention to the tradeoff between firm growth and profitability that may imply the existence of an optimal rate of growth. Drawing from the Penrosian perspective that emphasizes the role of resources in firm growth, this study investigates whether and how firm slack resources affect the tradeoff between international expansion and profitability. Specifically, this study argues that there is an inverted-U shaped curvilinear relationship between international expansion and firm profitability, and uses resource-based view and agency theories to hypothesize how human and financial slacks affect the relationship.
Visualizing Risk Prediction Models

Objective Risk prediction models can assist clinicians in making decisions. To boost the uptake of these models in clinical practice, it is important that end-users understand how the model works and can efficiently communicate its results. We introduce novel methods for interpretable model visualization. Methods The proposed visualization techniques are applied to two prediction models from the Framingham Heart Study for the prediction of intermittent claudication and stroke after atrial fibrillation. We represent models using color bars, and visualize the risk estimation process for a specific patient using patient-specific contribution charts. Results The color-based model representations provide users with an attractive tool to instantly gauge the relative importance of the predictors. The patient-specific representations allow users to understand the relative contribution of each predictor to the patient’s estimated risk, potentially providing insightful information on which to base further patient management. Extensions towards non-linear models and interactions are illustrated on an artificial dataset. Conclusion The proposed methods summarize risk prediction models and risk predictions for specific patients in an alternative way. These representations may facilitate communication between clinicians and patients.
INTERACTIONS OF ERYTHROCYTES WITH BACTERIA UNDER SHEAR

The successful colonization of an animal by many different types of bacteria requires an ability on the part of the microorganism to attach to the epithelial surfaces of the host. Subsequent to this attachment tissue damage and disease may result caused either by the action of bacterial toxins or by invasion of the epithelia. Since prevention or reversal of bacterial adhesion would be beneficial to the infected individual, it is important from both a fundamental and practical point of view to obtain a detailed understanding of the attachment mechanisms employed by pathogens. The means by which many microorganisms adhere to eukaryotic cell surfaces involve macromolecules or macromolecular complexes, described as adhesins, which are expressed on the bacterial surface. ’ In some cases the adhesins appear as very long (several microns) linear aggregates known as pili or fimbriae,’ multiple copies of which protrude from the outer membrane of the organisms. The best studied adhesins bind to specific chemical structures on the surface of the eukaryotic cell, thus bringing about the fixation of the bacterium. Based on the ability of added monosaccharides to inhibit a d h e ~ i n , ~ and in rare cases on the carbohydrate nature of adhesin receptors isolated from epithelial cells,4 some bacterial adhesins can be categorized as lectins’ which bind to specific cell surface glycolipids or glycoproteins. In a large number of cases the nature of the receptor is not known, however. A relatively simple type of experiment that is widely used to detect bacterial adhesion is hemagglutination.6 Simultaneous adhesion of bacteria to the surfaces of two or more suspended erythrocytes can cause strong red cell aggregation, via a bridging mechanism, which can be detected in microtiter wells or by microscopic observation. Bacteria erythrocyte interactions are relevant to epithelial binding because similar oligosaccharide structures are known to occur on the two cell types. The P blood group glycolipid antigen occurs on both red cells and uroepithelial cells, for instance, and is believed to act as a receptor for some E. coli strains on both cell A significant degree of homology can be expected between intestinal mucins, which coat intestinal epithelial cells in situ, and some
Flaxseed flour (Linum usitatissinum) consumption improves bone quality and decreases the adipocyte area of lactating rats in the post-weaning period

Abstract The aim of this work was to evaluate the effects of flaxseed flour in the intake on adiposity and femur structure of the lactating rats during the post-weaning period. After weaning, the lactating rats were divided into control (C, n = 6) and experimental (F, n = 6) groups treated with a diet containing flaxseed flour. Serum hormone and fatty acids composition, morphology of intra-abdominal adipocytes, computed tomography and biomechanical analyses of femur were determined. Food intake, body mass and hormone analysis have shown similar results. The F group showed the following (p < 0.05): lower arachidonic acid (–60%), total polyunsaturated fatty acids (–30%) and retroperitoneal adipocytes (–36%) area. Higher radiodensity of femoral head region (+29%) and higher maximum force (+18%), breaking strength (+18%) and rigidity (+31%). Fatty acid composition of flaxseed flour decreased the area of adipocytes and improved the bone quality, which may be associated with lower serum levels of arachidonic acid levels, during the post-weaning period.
Genetic Sustainability of Fragmented Conifer Populations from Stressed Areas in Northern Ontario (Canada): Application of Molecular Markers

The Earth’s genes, species, and ecosystems are the product of over 3 billion years of evolution and the basis for the survival of our own species. Biological diversity, the measure of the variation in genes, species and ecosystems is valuable because future practical uses and values are unpredictable and our understanding of ecosystems is insufficient to be certain of the impact of removing any component. Genetic diversity is an indicator of ecosystem condition and sustainability. It is a fundamental component of biodiversity and it encompasses all of the genetically determined differences that occur between individuals of a species. The loss of biodiversity is due above all to economic factors, especially the low values given to biodiversity and ecological functions such as watershed protection, nutrient cycling, pollution control, soil formation and photosynthesis. Biodiversity is very much a cross-sectoral issue, and virtually all sectors have an interest in its conservation and the sustainable use of its components. Biological resources are renewable and with proper management can support human needs indefinitely. These resources, and the diversity of the systems which support them, are therefore the essential foundation of sustainable development.
Earnings Management and Performance of Indian Equity Rights Issues

Earnings management occurs when managers use judgment in financial reporting and in structural transactions to alter financial reports to either mislead some stakeholders about the underlying performance of the company, or to influence contractual outcomes that depend on reported financial performance. Many research studies are conducted to investigate the earnings management in developed economies. Due to regulated operating environment of in India until 1992 earnings management was not a fertile topic for research. But, post-1992 companies are given freedom to price their capital issues. This freedom motivates the issuers to manage their earnings prior to capital issues. The objectives of the study are to investigate if firms in India manage earnings prior to launching of equity rights issues (known as seasoned equity offerings in the USA and Europe) and the post issue performance of the firms. We used discretionary current accruals (DCAs) to measure the extent of earnings management. Modified Jones Model is used to estimate DCAs during three years prior to the rights issue (pre-issue period) and three years after the rights issue (post-issue period). DCAs of rights issue firms are adjusted for DCAs of control sample (non-rights issuers). Adjusted mean DCAs of pre-issue period is compared with adjusted mean DCAs of the post-issue period to detect earnings management. The results suggest that there has been earnings management prior to the rights issues. Analysis of pre-and-post issue performance the sample firms corroborate the findings based on DCAs. Study period is 1993-94 to 2003-04. Sample size is 259.
Assessment of the regional myocardial deformation changes and viability in anterior acute myocardial infarction patients by strain and strain rate imaging.

OBJECTIVE To prospectively evaluate the regional myocardial deformation changes and viability in anterior acute myocardial infarction (AMI) patients before and after primary coronary intervention (PCI) by strain (S)/strain rate (Sr) imaging. METHODS Twenty-one patients presented during the first six hours of an anterior AMI and twenty controls were included in this study. Echocardiographic recordings were obtained from the apical/parasternal images just before PCI, one week and one month after PCI. The S/Sr and velocity (V) were measured from the basal mid and apical segments of the walls supplied by the left anterior descending artery. Myocardial perfusion scintigraphy was performed in the 1st month after PCI. Mann-Whitney U and Wilcoxon tests were used for statistical analysis. RESULTS Acute myocardial infarction resulted in the reduction of deformation indices (S/Sr/V) in all segments. Deformation indices were increased after successful PCI. The S/Sr values of the normal and ischemic segments after PCI were higher compared to the baseline (ischemic Sr:-1.3 ± 0.3 vs. -1.1 ± 0.3, p=0.04). No difference was noted in the S/Sr values of the necrotic segments during the first week (Sr:-1.1 ± 0.3 vs. -1.0 ± 0.3, p=0.054). For V measurements, no difference was observed between the viability types at the follow-up measurements (p ≤ 0.05). CONCLUSION The remedial effect of PCI on the deformation values was observed in the first week and continued during the first month. In the early reperfusion period, S/Sr indices have the potential to differentiate necrotic tissue from other viability types. Strain/Strain rate imaging can be used for determination of myocardial deformation changes and parameters of viability. However, V values were insufficient.
AN ALTERNATIVE SECURED AND EFFICIENT ROUTING STRATEGY FOR WIRELESS SENSOR NETWORKS

Efficient protection against security attacks is an important task in the wireless sensor network location. Even ifmost important research has been done on the design to identifythe malicious nodes based on uninterrupted and interrupted evidence, this createsextra energy consumption based on of its cost. The position createsgreat problem to the next generation of wireless sensor network will be more and more.To solve this problem, we propose a secured and efficient routing strategy which implements the adjacent node routing principle be able todo with the network extents and depend on a distributed trust model for the finding the malicious nodes. Both interrupted and uninterrupted trust information is engaged and it can calculate the trustworthiness of each adjacent node. An important character of the secured routing strategy is which calculates the left over energy of every adjacent node, soit achieves for good load balancing and improves network lifetime. According to the theoretical results we calculate theextra energy depletionmake happen by the changing of interrupted trust data. Our algorithm reduces of energy wastage and improves security .
Conceal Time-Delay Signature of Mutually Coupled Vertical-Cavity Surface-Emitting Lasers by Variable Polarization Optical Injection

In this letter, we quantitatively investigate the time-delay (TD) signature of chaotic outputs generated by mutually coupled vertical-cavity surface-emitting lasers (VCSELs) with variable polarization optical injection (VPOI). The research is performed using a novel estimator, which calculates the peak-to-mean ratio on the basis of the autocorrelation function (ACF). It is shown that the TD signature of mutually coupled VCSELs with VPOI at intermediate polarizer angles can be better concealed than that of mutually coupled VCSELs with conventional polarization-selected optical injection. The effects of bias current and injection delay are also taken into account. The system is further discussed by applying a recent approach that computes the ACF from a phase of chaotic outputs.