Miracle-dz/UniFAR-FTUs huggingface dataset:
Current Situation and Countermeasure Analysis of Transfer Pricing in International Tax Avoidance

This article introduces the main ways of international tax avoidance and points out that transfer pricing is the most commonly used means of multinational corporations. The paper briefly introduces the definition and different types of transfer pricing, then confirms that as a means of tax avoidance, the nature of transfer pricing is still in the category of not violating the law. On this basis, the article analyzes the causes of transfer pricing, and tries to find a balance between the host country and multinational enterprises by assigning and dividing different responsibilities and obligations, to achieve the common development of international economy. The key point is not simply to recommend that countries or regions strictly crack down on and prohibit transfer pricing, but to seek a method acceptable to both host countries and multinational enterprises from the basis of its creation, taking into account the interests of multinational corporations so that the problem can be solved more effectively.
Chemical LTP induces confinement of BDNF mRNA under dendritic spines and BDNF protein accumulation inside the spines

The neurotrophin brain-derived neurotrophic factor (BDNF) plays a key role in neuronal development and synaptic plasticity. The discovery that BDNF mRNA can be transported in neuronal dendrites in an activity-dependent manner has suggested that its local translation may support synapse maturation and plasticity. However, a clear demonstration that BDNF mRNA is locally transported and translated at activated synapses in response to long-term potentiation (LTP) is still lacking. Here, we study the dynamics of BDNF mRNA dendritic trafficking following the induction of chemical LTP (cLTP). Dendritic transport of BDNF transcripts was analyzed using the MS2 system for mRNA visualization, and chimeric BDNF-GFP constructs were used to monitor protein synthesis in living neurons. We found that within 15 min from cLTP induction, most BDNF mRNA granules become stationary and transiently accumulate in the dendritic shaft at the base of the dendritic spines, while at 30 min they accumulate inside the spine, similar to the control CamkIIα mRNA which also increased inside the spines at 60 min post-cLTP. At 60 min but not at 15 min from cLTP induction, we observed an increase in BDNF protein levels within the spines. Taken together, these findings suggest that BDNF mRNA trafficking is arrested in the early phase of cLTP, providing a local source of mRNA for BDNF translation at the base of the spine followed by translocation of both the BDNF mRNA and protein within the spine head in the late phase of LTP.
Revisiting the Institut Mutualiste Montsouris Difficulty Classification of Laparoscopic Liver Resection with the Data from a Personal Series—Evaluations for the Difficulty of Left Medial Sectionectomy and Length of Hospital Stay

The IMM (Institut Mutualiste Montsouris) difficulty classification for laparoscopic liver resection is based only on the type of surgical procedure. It is useful for assessing outcomes and setting benchmarks in a group sharing the same indications. There is, however, no left medial sectionectomy in the system. Its difficulty was evaluated using the same methodology as IMM with the data from a personal series. Furthermore, length of hospital stay was evaluated as the representative of short-term outcomes. IMM scores of our right and left hemihepatectomies, right anterior sectionectomy, and segment 7 or 8 segmentectomies are 3. That of left medial sectionectomies is 2, the same as right posterior sectionectomy and segment or less anatomical resections. Those of left lateral sectionectomy and partial resection are 0. The group with a score of 3 was divided into two groups—with and without extended hospital stays (extended only for right hemihepatectomies and right anterior sectionectomies). The difficulty of medial sectionectomy was positioned at the same level as posterior sectionectomy and segment or less anatomical resections. The result from the second evaluation may indicate that there are other factors with an impact on difficulty related to short-term outcomes, other than intraoperative surgical difficulty from the procedure itself.
Gut microbiota in celiac disease

Celiac disease (CD) is an autoimmune gastrointestinal disease triggered by dietary gluten, occurring in genetically predisposed individuals. Currently, a gluten-free diet is the only current evidenced-based treatment for CD. With the growing prevalence of this condition worldwide, adjuvant therapies are needed. We understand that there are several factors that influence the pathogenesis of the condition. There is a complex interplay between genetics, environmental triggers, the immune system and gut microbiota. Recently, there has been a growing focus on the significance of gut microbiota in several autoimmune-based conditions. In particular, there has been much research involving the role of microbial flora and CD. Here, in this mini-review, we highlight the importance of gut microbiota and the symbiotic relationship with the host, introduce key factors that influence the development of the intestinal flora in early colonization, and ultimately explore its role in the pathogenesis of CD.
Effects of Migration and Displacement on Human Rights and Development in Sub-Saharan African

Purpose: The aim of the study was to investigate effects of migration and displacement on human rights and development Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Migration and displacement profoundly affect human rights and development, highlighting the urgent need for coordinated action at local, national, and international levels to ensure the protection and well-being of all individuals affected by these processes. Unique Contribution to Theory, Practice and Policy: Human rights-based approach (HRBA), structural violence theory & transnationalism theory may be used to anchor future studies effects of migration and displacement on human rights and development. Implement robust human rights monitoring mechanisms in migration and displacement contexts, ensuring that individuals' rights are safeguarded throughout their journey. Develop and enforce policies that explicitly incorporate a human rights-based approach to migration and displacement. States should ratify and implement relevant international conventions, ensuring the rights of migrants and displaced persons are respected.
Art und rock-art of the Kimberley, Northwest Australia: Narratives, interpretations and imaginations

This chapter introduces some issues related to the different interpretations and narratives that have been put forward in relation to the Indigenous rock-art of the Kimberley, Northwest Australia. At the centre of inquiry is an examination of the construction of European narratives around these images in their respective historical context. The earliest interpretations were put forward by British explorers and were constructed within the racist and evolutionistic frameworks of the 19th century. These narratives were intimately bound to the contemporary colonialist experience. However, it is also shown that certain elements of these interpretations have lasting effects that resonate until today. Interpretations about the art and the rock-art of the Kimberley find their place today in disputes over the control over land and resources between Aboriginal and other interest groups in post-colonial Australia.
Carbon Nanostructures as promising Targeted Drug Delivery systems of Anticancer Agents

Nanotechnology has opened new paths for cancer treatment, with carbon nanostructures (CNSs) becoming drug delivery vehicles. This review examines fullerenes, carbon nanotubes (CNTs), graphene, and their derivatives as effective drug delivery vehicles for anticancer therapies. Their high surface area, ease of functionalization, exceptional thermal and electrical conductivity, and ability to cross biological barriers make them ideal candidates for improving anticancer drug specificity, bioavailability, and therapeutic efficacy while minimizing systemic toxicity. The biocompatibility and changeable surfaces of CNSs provide targeted delivery to treat cancer cell heterogeneity. This precision targeting reduces chemotherapy side effects. Adding ligands, antibodies, and peptides to CNSs makes them more selective for cancer cells, letting the therapeutic payload go to the tumor site. Because they absorb a lot of light, graphene-based nanostructures can be used in photothermal therapy and photoacoustic imaging to treat and keep an eye on cancers without cutting them open. CNSs in multimodal cancer treatment techniques, such as radio-chemotherapy, may improve cancer treatment. After clinical research and biocompatibility improvements, CNSs could transform cancer treatment with more precise, efficient, and less toxic choices. Thus, using carbon nanostructures in cancer treatment marks a breakthrough in nanomedicine and a new age of focused and effective cancer treatments .
Intrinsic and Microenvironmental Drivers of Glioblastoma Invasion

Gliomas are diffusely infiltrating brain tumors whose prognosis is strongly influenced by their extent of invasion into the surrounding brain tissue. While lower-grade gliomas present more circumscribed borders, high-grade gliomas are aggressive tumors with widespread brain infiltration and dissemination. Glioblastoma (GBM) is known for its high invasiveness and association with poor prognosis. Its low survival rate is due to the certainty of its recurrence, caused by microscopic brain infiltration which makes surgical eradication unattainable. New insights into GBM biology at the single-cell level have enabled the identification of mechanisms exploited by glioma cells for brain invasion. In this review, we explore the current understanding of several molecular pathways and mechanisms used by tumor cells to invade normal brain tissue. We address the intrinsic biological drivers of tumor cell invasion, by tackling how tumor cells interact with each other and with the tumor microenvironment (TME). We focus on the recently discovered neuronal niche in the TME, including local as well as distant neurons, contributing to glioma growth and invasion. We then address the mechanisms of invasion promoted by astrocytes and immune cells. Finally, we review the current literature on the therapeutic targeting of the molecular mechanisms of invasion.
Seismic Imaging and Physical Properties of the Endeavour Segment: Evidence that Skew Between Mantle and Crustal Magmatic Systems Governs Spreading Center Processes

We invert Pg, PmP, and Pn traveltimes from an active‐source, multiscale tomography experiment to constrain the three‐dimensional isotropic and anisotropic P wave velocity structure of the topmost oceanic mantle and crust and crustal thickness variations beneath the entire Endeavour segment of the Juan de Fuca Ridge. The isotropic velocity structure is characterized by a semicontinuous, narrow (5‐km‐wide) crustal low‐velocity volume that tracks the sinuous ridge axis. Across the Moho, the low‐velocity volume abruptly broadens to approximately 20 km in width and displays a north‐south linear trend that connects the two overlapping spreading centers bounding the segment. From the seismic results, we estimate the thermal structure and melt distribution beneath the Endeavour segment. The thermal structure indicates that the observed skew, or lateral offset, between the crustal and mantle magmatic systems is a consequence of differences in mechanisms of heat transfer at crustal and mantle depths, with the crust and mantle dominated by advection and conduction, respectively. Melt volume estimates exhibit significant along‐axis variations that coincide with the observed skew between the mantle and crustal magmatic systems, with sites of enhanced crustal melt volumes and vigorous hydrothermal activity corresponding to regions where the mantle and crustal magmatic systems are vertically aligned. These results contradict models of ridge segmentation that predict enhanced and reduced melt supply beneath the segment center and ends, respectively. Our results instead support a model in which segment‐scale skew between the crustal and mantle magmatic systems governs magmatic and hydrothermal processes at mid‐ocean ridges.
Impacts des eaux pluviales urbaines sur les eaux souterraines dans les pays en développement – mécanismes de transfert des métaux lourds à travers un sol modèle de Port-au-Prince, Haïti

L’infiltration directe des eaux pluviales urbaines dans les formations superficielles des pays en développement constitue un risque de contamination à la fois pour ces formations et/ou pour les eaux souterraines sous? jacentes. Cette thèse s’est focalisée sur cette problématique environnementale dans laquelle nous avons étudié le transfert réactif de trois métaux lourds (Pb, Cu et Cd) dans une formation géologique représentative : alluvions fluviatiles de la plaine du Cul? de? sac à Port? au? Prince (Haïti). Un « sol modèle » provenant du site d’étude, fraction granulométrique ≤ 2 mm considérée comme la plus réactive, a été utilisé et soumis à des solutions chargées en ions métalliques suivant deux conditions expérimentales distinctes : essais en conditions statiques (batch) et en conditions dynamiques (colonne). Les résultats obtenus à partir de ces dispositifs expérimentaux ont mis en évidence les mécanismes de rétention ou de relargage des ions métalliques dans les formations géologiques de Port? au? Prince. Les résultats en batch ont montré que la compétition entre deux ou plusieurs cations pour les mêmes sites actifs du sol peut inhiber leur sorption individuellement. Les résultats en colonne ont prouvé le caractère réactif du sol vis? à? vis des trois métaux, dont environ 99, 94 et 92 % respectivement de cadmium, de plomb et de cuivre ont été retenus dans la matrice solide. L’étude des interactions entre les métaux et l’échantillon de sol à l’aide du code PHREEQC ont montré qu’une partie des métaux a été précipitée sous la forme de carbonates (cérusite et otavite) et d’hydroxydes, et que le comportement physico? chimique des trois métaux dans le sol a été également influencé par l’échange ionique. Toutefois, les métaux retenus sont susceptibles d’être relargués et remobilisés sous l’effet d’un changement brusque des conditions acido? basiques du milieu poreux, représentant ainsi un risque de pollution pour les eaux souterraines.
‘If they only knew what I know’: Attitude change from education about ‘fracking’

ABSTRACT A simple explanation for why another’s perspectives on unconventional gas development via hydraulic fracturing differ from one’s own is that people are uninformed. Such an answer employs the deficit model of communication and understanding—shown for a quarter century to be inadequate for explaining public perceptions and behaviors. A more likely explanation, but far more challenging for an easy “fix”, is that values fundamentally shape views. In autumn 2014, I taught an undergraduate course entirely on unconventional gas development (UGD) via hydraulic fracturing (often called “fracking”). I evaluated the effects of intensive education on attitudes about UGD by presenting my students with the same survey on the first and penultimate days of class. Overall attitudes changed little, despite substantial increases in self-reported knowledge and changes in beliefs about impacts associated with UGD. This poses a challenge for energy policies and regulation built off the assumption that additional education can readily change attitudes. I consider ways of approaching policy that respond to education’s limited effects on attitudes about UGD.
Social Media Becomes Traditional: Sport Media Consumption and the Blending of Modern Information Pathways

ABSTRACT As sports media evolves, it becomes more integrated. The mobile sport consumption only blurs these lines further, as fans may be finding “information” they do not regard as platform or outlet-specific. A survey of 199 sports fans reveals differences in the uses sought and gratifications from three forms of sports news social media offerings: (a) official team-managed social media outlets, (b) media-managed social media outlets, and (c) fan-managed social media outlets. Results showed that fan-managed social media outlets were less utilized than the other two forms of sport-related social media outlets and gratifications obtained from fan-managed social media were less than those for the other two options. Ramifications are offered on the theoretical and applied levels.
Rehabilitation Techniques Before and After Total Knee Arthroplasty for a Better Quality of Life

The most important gold standard treatment following advanced knee osteoarthritis is total knee arthroplasty. Following surgery of total knee replacement, the majority of patients report decreased pain and successful long-term results, but recovery is unpredictable, and most patients continue to exhibit muscle weakness in their lower limbs and functional limitations in comparison to similarly aged control individuals. The goal of this review article was to systematically review different articles containing controlled and randomized studies to find out the effectiveness of outpatient care postoperatively on short- and long-term functional recovery. The purpose of this review article is to investigate the possible advantages of pre- and postoperative rehabilitation as well as the value of exercise regimen recommendations following total knee replacement. The following interventions after total knee arthroplasty are discussed in this review article: preoperative education and exercises, continuous passive movement, strengthening interventions, aquatic therapy, balanced training, tourniquet exposure, use of alignment and implants, role of apps in phones and different wearable devices, influence of postoperative protocols, knee bracing, neuromuscular electrical stimulation, and clinical environment. Strengthening and intense functional exercises for patients above 45 years of age, in land or water programs like aquatic activities, with the increasing intensity of the exercises in accordance with the patient's progress, should be included in the best outpatient physical therapy protocols. Because these exercises are so precisely personalized, the best long-term effects after surgery may come from outpatient physiotherapy performed in a clinical setting under the supervision of a registered physiotherapist or medical professional. This review article also includes the change in the quality and well-being of a patient's life who has undergone total knee arthroplasty and practiced the rehabilitation techniques.
Search for active lava flows with VIRTIS on Venus Express

The Visible Infrared Thermal Imaging Spectrometer (VIRTIS) instrument on Venus Express observed thermal emission from the surface of Venus at 1 μm wavelength and thus would have detected sufficiently bright incandescent lava flows. No eruptions were detected in the observations between April 2006 and October 2008, covering an area equivalent to 7 times the planets surface on separate days. Models of the cooling of lava flows on Earth are adapted to Venus ambient conditions to predict thermal emission based on effusion rate. Taking into account the blurring of surface thermal emission by the atmosphere, the VIRTIS images would detect eruptions with effusion rates above 500 to 1000 m3/s. On Earth such eruptions occur but are rare. Based on an eruption rate and duration distribution fitted to historical data of three terrestrial volcanos, we estimate that only a few percent of all eruptions are detectable. With these assumptions the VIRTIS data can constrain the rate of effusive volcanism on Venus to be less than about 300 km3/yr, at least an order of magnitude higher than existing constraints. There remains a large uncertainty because of unknown properties of lava flows on Venus. Resolving flows in radar imaging and their thickness in altimetry might help to better constrain these properties. While VIRTIS data do not represent a significant constraint on volcanism, an optimized instrument with a 20 times better signal‐to‐noise ratio would likely be able to detect effusion rates on the order of 50 m3/s.
Enhancing Longitudinal Velocity Control With Attention Mechanism-Based Deep Deterministic Policy Gradient (DDPG) for Safety and Comfort

The transportation system is moving towards higher levels of autonomy. Longitudinal speed control, or adaptive cruise control (ACC), is intended to provide driver assistance by controlling vehicle speed and maintaining a safe distance from the preceding vehicle. Artificial intelligence (AI) and machine learning (ML) paved the way for robust navigation and decision-making in complex environments. In this paper, we propose a comprehensive framework for speed control using a deep reinforcement learning algorithm for safety and comfort. We incorporate the deep deterministic policy gradient (DDPG) framework with an attention mechanism for this. Many works achieved smooth vehicle control output from the DDPG algorithm with different network structures, but we demonstrate that adding an attention mechanism improves the overall performance. The baseline DDPG framework is based on fully connected layers. However, when we bring the attention mechanism to the DDPG model, it helps to increase focus on the most important features and enhances the overall model effectiveness. We also designed a custom reward function as our priority is to improve overall safety and comfort. The efficacy of our model is evaluated in comparison to the baseline DDPG model, emphasizing the influence of the attention mechanism. We have performed an ablation study to determine the impact of the number of layers and neurons in the hidden layer. In addition, we tested this model on diverse datasets (simulated and real), including some unknown scenarios in the testing datasets. We demonstrate that our architecture has outperformed the state-of-the-art model, and is quite robust across different datasets.
Alpha peak frequency affects visual performance beyond temporal resolution

Abstract Recent work suggests that the individual alpha peak frequency (IAPF) reflects the temporal resolution of visual processing: individuals with higher IAPF can segregate stimuli at shorter intervals compared to those with lower IAPF. However, this evidence mainly comes from studies focusing on short intervals, with stimulus onset asynchronies (SOA) rarely extending beyond a single alpha cycle (e.g., ~100 ms). Here, we investigated the relationship between IAPF and performance in visual backward masking (VBM), which allowed us to test the effects of IAPF for longer SOAs than an alpha cycle. A group of healthy controls (N = 79) and schizophrenia patients (N = 121), who generally exhibit lower IAPF, were tested in conditions with a Vernier shown alone, a Vernier followed by a mask at two SOAs (30 and 150 ms), or only a mask. Our results show that IAPF can predict VBM performance in all conditions with a Vernier. Furthermore, in both the control and schizophrenia groups, individuals with higher IAPF showed reduced masking effects, even when the SOA of 150 ms exceeded the alpha cycle. These findings challenge the notion that IAPF is exclusively related to temporal resolution and visual processing within a single alpha cycle. We discuss alternative mechanisms by which IAPF determines visual performance.