bluuebunny/crossref_metadata_2025_split huggingface dataset:
Assessing Profit Shifting in Lithuanian Firms
Authors: Kundelis Egidijus , Legenzova Renata , Kartanas Julijonas 
Published: January 2021

Research background:Multinational enterprises (MNEs) employ tax avoidance by ability to use differences in tax systems of various countries to successfully incur effective tax rate that is lower than the statutory one. Literature analysis revealed that previous research rarely concentrated on profit shifting practices in small economies. It mostly covered large countries (USA, Germany) or regions (e.g. Europe). Research on Lithuania, as a small open economy characterized by lower corporate income tax rates, is a relevant case for the analysis.Purpose of the article:The purpose of the article is to assess profit shifting via transfer mispricing in Lithuanian companies.Methods:Regression analysis with fixed effects was applied to a sample of 3,563 Lithuanian companies for the period of 2010–2018. The data was retrieved from Amadeus database.Findings & Value added:The results of testing profit shifting channel – transfer mispricing – showed that tax incentives significantly affect earnings of MNEs in the sample while results of domestic firms are puzzling. Earnings of multinationals in the sample are strongly affected by statutory tax rate difference between the subsidiary operating in Lithuania and the parent company in a foreign country. Such results may imply that in small economies like Lithuania (characterized by lower tax rates and lower tax avoidance costs) profit shifting via transfer mispricing is used by MNEs as a channel of corporate tax avoidance.
Explanatory Power of Earnings Management Models
Authors: Metzker Zdenko , Siekelova Anna 
Published: January 2021

Research background: Authors deal with the current issue of Earnings Management (hereafter „EM“). It can be said that the emphasis on this issue is constantly growing, especially abroad. Under the condition of Slovak economy, earnings management practices are considered to be a currently developing issue. Based on the globalization, EM practices, models and techniques created abroad are also reaching European countries. Mainly after the recent economic fluctuations caused by financial crisis or COVID-19, the application of earnings management principles in companies with an effort to achieve a balanced profit can be assumed. Within studies or researches, there are many earnings management models. Most of them were created abroad. It means in different economic conditions. There is therefore a question of their use in the conditions of the Slovak economy. Particular importance is their explanatory power, which they achieve in different economic conditions than those in which they arose.
Purpose of the article: The aim of the paper is to test the explanatory power of selected foreign models in the Slovak Republic.
Methods: Statistical methods used in selected EM models (regression, Mann-Whitney nonparametric test); adjusted R square predicted sign of a variable, standard deviation significance level of model to verify the explanatory power of selected models.
Findings & Value added: The added value of the contribution is in the testing of the explanatory power of selected foreign models in other economic conditions in which they were created.
Impact of global changes in the business environment in relation to risk management
Authors: Buganová Katarína , Šimíčková Jana , Brutovský Michal 
Published: January 2021

Research background: Entrepreneurial activity is largely affected by negative changes in the global business environment, as evidenced by the huge impact of the COVID 19 pandemic on the entrepreneurial activity of Slovak enterprises. It is here that the importance of proactive risk management is reaffirmed, which should be an integral part of the enterprise’s management and thus preventively assess possible risks and their consequences and be prepared to manage them and not just respond to a crisis situation.
Purpose of the article: The purpose of the article is to point out the importance of risk management in business and project management in connection with the globalization of the business environment. Assess the readiness of Slovak enterprises to ensure the continuity of business activities in connection with negative changes in the business environment such as the COVID 19 pandemic.
Methods: The article will be processed using basic scientific methods. The qualitative and quantitative aspects of the researched problem, comparison and generalization of conclusions will be processed through observation, analysis, comparison and synthesis, including several managerial methods for risk assessment and management.
Findings & Value added: Successful implementation of risk management in the enterprise and within the project activities from the point of view of prevention of crisis situations in the enterprise caused by interruption of operation as well as premature termination of projects is a means to maintain continuity and competitiveness of business activities and achieve project goals in the global market.
Product packaging communication in the global market – the analysis of consumer behaviour
Authors: Kabaja Bartłomiej 
Published: January 2021

Research background: Business activities of international companies primarily focus on the use of marketing instruments to shape global markets. The basic tactic tools employed are those related to the product and its brand. The changes in lifestyle observed in global society have led to an increase in the importance of packaging and labelling as a means of conveying information from the manufacturer to the consumer.
Purpose of the article: The aim of the study was to analyze consumer behavior related to the selection of canned carbonated drinks offered by various producers, operating on the global and local market. The research material comprised 10 packages of canned carbonated drinks. In terms of the variety of flavors, the products belonged to two different groups: orange-flavored and lemon-flavored.
Methods: Eye tracking was the method used in the study. Eye tracking is a research tool consisting in tracking the visual activity of the examined person. Carbonated drinks evaluations were performed using Tobii X2-30 Eye-tracker. Sixty subjects participated in the test.
Findings & Value added: The conducted research shows that consumers are more likely to choose the products of global brands than the local ones. In the first part of the study, the respondents focused on graphical elements representing fruit. In the second part, the subjects more often focused on the verbal elements that had been removed from the first part of the test. These findings suggest that verbal elements are very important in the purchasing behavior of consumers.
Analyse biografischer Ereignisse bei unterschiedlichen Gruppen von Konsumierenden amphetaminartiger Substanzen in Deutschland: Eine qualitative Studie
Authors: Zurhold Heike , Martens Marcus Sebastian , Degkwitz Peter , Rosenkranz Moritz , Verthein Uwe 
Published: January 2021

Zusammenfassung
Hintergrund Amphetaminartige Stimulanzien (ATS; so wie Amphetamin, Methamphetamin und 3,4-Methylenedioxymethamphetamin (MDMA oder Ecstasy) und Ritalin) sind die zweithäufigsten konsumierten Substanzen in Europa. Dennoch liegen nur wenige Studien dazu vor, unter welchen Bedingungen sich unterschiedliche Konsummuster von ATS entwickeln. Um die Konsumverläufe bei 6 unterschiedlichen Konsumgruppen zu untersuchen, wurde die europäische ATTUNE Studie durchgeführt. Anhand der in Deutschland durchgeführten 60 qualitativen Interviews werden die biografischen Hintergründe vor dem Einstieg in einen ATS Konsum und die damit verbundenen Lebensereignisse im Lebenslauf untersucht.
Methodik Die Entwicklungsbedingungen vor dem Einstieg wurden im Gruppenvergleich zwischen aktuell konsumierenden und aktuell abstinenten ATS-Abhängigen, häufigen, gelegentlichen und nicht ATS Konsumierenden analysiert. Begleitend zum Interview wurden Life Course Charts eingesetzt, mit denen alle wichtigen Lebensereignisse dokumentiert wurden. Die durchschnittliche Anzahl positiver, neutraler und negativer Lebensereignisse im Lebenslauf wurde für die Gruppen und nach Geschlecht ermittelt und durch non-parametrische Verfahren ausgewertet.
Ergebnisse ATS-Abhängige waren im Vergleich zu allen anderen Gruppen vor Konsumbeginn signifikant stärker durch negative Lebensereignisse wie der Alkoholabhängigkeit eines Elternteils und Gewalterfahrungen belastet. Frauen waren deutlich belasteter als Männer. Stabile Entwicklungsbedingungen durch familiäre Fürsorge, Freunde und eine Ausbildung wiesen primär die häufigen und gelegentlichen ATS Konsumierenden auf. In diesen Gruppen dominierten zudem positive Ereignisse im gesamten Lebenslauf. Frühe und fortgesetzte Belastungen stellen einen hohen Risikofaktor für die Entwicklung eines problematischen ATS Konsums dar, während positive Lebensereignisse eine protektive Wirkung haben.
Schlussfolgerungen Da sich abhängige und nicht-abhängige ATS Konsumierende in ihren Unterstützungsbedürfnissen unterscheiden, müssen präventive Maßnahmen auf die jeweiligen Konsummuster abgestimmt sein .Hierzu zählen Nightlife-Präventionsangebote durch peers für einen ATS Konsum im Partysetting sowie spezifische Beratungs-und Behandlungsangebote für diejenigen mit einem abhängigen und oder problematischen Konsum. Angesichts der hohen Belastung von Frauen durch negative Lebensereignisse besteht der Bedarf nach frauenspezifischen Angeboten.
Facial Nerve EMG: Low-Tech Monitoring with a Stopwatch
Authors: Prell Julian , Scheller Christian , Simmermacher Sebastian , Strauss Christian , Rampp Stefan 
Published: January 2021

Abstract
Objective The quantity of A-trains, a high-frequency pattern of free-running facial nerve electromyography, is correlated with the risk for postoperative high-grade facial nerve paresis. This correlation has been confirmed by automated analysis with dedicated algorithms and by visual offline analysis but not by audiovisual real-time analysis.
Methods An investigator was presented with 29 complete data sets measured during actual surgeries in real time and without breaks in a random order. Data were presented either strictly via loudspeaker (audio) or simultaneously by loudspeaker and computer screen (audiovisual). Visible and/or audible A-train activity was then quantified by the investigator with the computerized equivalent of a stopwatch. The same data were also analyzed with quantification of A-trains by automated algorithms.
Results Automated (auto) traintime (TT), known to be a small, yet highly representative fraction of overall A-train activity, ranged from 0.01 to 10.86 s (median: 0.58 s). In contrast, audio-TT ranged from 0 to 1,357.44 s (median: 29.69 s), and audiovisual-TT ranged from 0 to 786.57 s (median: 46.19 s). All three modalities were correlated to each other in a highly significant way. Likewise, all three modalities correlated significantly with the extent of postoperative facial paresis. As a rule of thumb, patients with visible/audible A-train activity < 1 minute presented with a more favorable clinical outcome than patients with > 1 minute of A-train activity.
Conclusion Detection and even quantification of A-trains is technically possible not only with intraoperative automated real-time calculation or postoperative visual offline analysis, but also with very basic monitoring equipment and real-time good quality audiovisual analysis. However, the investigator found audiovisual real-time-analysis to be very demanding; thus tools for automated quantification can be very helpful in this respect.
A Hirschsprung Pull-through, “with a Twist”
Authors: Ahmad Hira , Halleran Devin R. , Quintanilla Raquel , Gasior Alessandra C. , Wood Richard J. , Levitt Marc A. 
Published: January 2021

AbstractHirschsprung disease is the most common neurocristopathy in children, resulting in the congenital loss of enteric ganglia. Surgery, which involves resecting the aganglionic segment and restoring bowel continuity, usually results in a good outcome; however, some patients suffer from multiple episodes of enterocolitis and other obstructive symptoms. A contrast enema, examination under anesthesia, and rectal biopsy can identify the cause of obstruction in many cases, including a rare explanation, a twist of the pull-through, a case of which we present here.
Peripheral Inflammatory Blood Markers in Diagnosis of Glioma and IDH Status
Authors: Sharma Gaurav , Jain Shashi Kant , Sinha Virendra Deo 
Published: January 2021

Abstract

Objective Gliomas are the most common intracranial tumors. Histopathology and neuroimaging are the main modalities used for diagnosis and treatment response monitoring. However, both are expensive and insensitive methods and can cause neurological deterioration. This study aimed to develop a minimally invasive peripheral inflammatory biomarker for diagnosis of glioma, its grade, and isocitrate dehydrogenase (IDH) status.

Materials and Methods Patients undergoing surgery for glioma, acoustic neuroma, and meningioma between January 2019 and December 2019 were included. Preoperative neutrophil/lymphocyte ratio (NLR), derived NLR (dNLR), platelet/lymphocyte ratio (PLR), lymphocyte/monocyte ratio (LMR), eosinophil/lymphocyte ratio (ELR), and prognostic nutritional index (PNI) were calculated. Histopathology and immunohistochemistry (IHC) staining were done postoperatively.

Results A total of 154 patients of glioma, 36 patients of acoustic neuroma, 58 patients of meningioma, and 107 healthy controls were included. dNLR showed the maximum area under the curve (AUC) (0.656639) for diagnosis of glioma from other tumors and among combinations. dNLR +NLR showed the maximum AUC (0.647865). Maximum AUC for glioblastoma multiforme (GBM) versus other grades and among combinations was shown by NLR (0.83926). NLR + dNLR had the maximum AUC (0.764794). NLR showed significant p value in differentiating IDH wild from IDH mutant GBM.

Conclusion dNLR has the maximum diagnostic value in diagnosing glioma from other tumors. NLR (AUC = 0.83926) showed the highest accuracy for GBM diagnosis and may be a parameter in predicting the grade of glioma; also, it has maximum diagnostic value in differentiating IDH wild GBM from IDH mutant GBM. These peripheral inflammatory parameters may prove to be sensitive and cost-effective markers for glioma diagnosis, predicting grade of glioma, monitoring of treatment response, and in predicting recurrence.
Health System Needs to Establish Cardiac Surgery Centers
Authors: Vervoort Dominique , Premkumar Akash , Ghandour Hiba , Kpodonu Jacques 
Published: January 2021

AbstractCardiovascular diseases are the leading cause of mortality worldwide, responsible for nearly 18 million deaths each year. More than 80% of these take place in low- and middle-income countries (LMICs), where access to cardiac surgical services is scarce. Approximately 93% of the LMIC population, or six billion people worldwide, are estimated to lack access to safe, timely, and affordable cardiac surgical care as a result of workforce, infrastructure, financial, and quality barriers. Various models have been proposed and attempted to establish cardiac surgery centers in LMICs; however, only some have been successful in achieving sustainable local services. Here, we describe the workforce, infrastructure, financial, and political needs and considerations from a health systems perspective to establish a cardiac surgery center.
Musculoskeletal Health in Premature Ovarian Insufficiency. Part One: Muscle
Authors: Samad Navira , Nguyen Hanh H. , Scott David , Ebeling Peter R. , Milat Frances 
Published: January 2021

AbstractAccelerated bone loss and muscle decline coexist in women with premature ovarian insufficiency (POI), but there are significant gaps in our understanding of musculoskeletal health in POI. This article is the first of a two-part review which describes estrogen signaling in muscle and its role in musculoskeletal health and disease. Current evidence regarding the utility of available diagnostic tests and therapeutic options is also discussed. A literature review from January 2000 to March 2020 was conducted to identify relevant studies. Women with POI experience significant deterioration in musculoskeletal health due to the loss of protective effects of estrogen. In addition to bone loss, muscle decay and dysfunction is now increasingly recognized. Nevertheless, there is a paucity of validated tools to assess muscle parameters. There is a growing need to acknowledge bone–muscle codependence to design new therapies which target both muscle and bone, resulting in improved physical performance and reduced morbidity and mortality. More high-quality research and international collaborations are needed to address the deficiencies in our understanding and management of musculoskeletal health in women with POI.
2.12.18 Chiral Scandium Complexes in Asymmetric Synthesis
Authors: Li W. , Liu X. H. , Feng X. M. 
Published: January 2021

AbstractChiral scandium complexes have been widely used in asymmetric synthesis during the last two decades. In this chapter, representative achievements in scandium-catalyzed enantioselective reactions, published between 2003 and 2019, are highlighted. Reaction types covered include aldol-type reactions, Mannich-type reactions, Michael reactions, Friedel–Crafts reactions, rearrangements of carbonyl compounds with diazo compounds, ene-type reactions, photocatalytic reactions, ring-opening reactions, and cycloadditions.
5.1.29 Product Subclass 29: Silylated Germanes
Authors: Hlina J. A. 
Published: January 2021

AbstractThis chapter is focussed on the preparation of silylated germanes by silicon–germanium bond formation, and the applications of these compounds in organic synthesis. The synthetic methods are organized according to the reaction type used for the silicon–germanium bond formation. The discussion begins with the reductive coupling of silicon and germanium electrophiles, a Wurtz-type coupling reaction, which is a workhorse of heavier group 14 synthesis. This is followed by a presentation of reactions of such electrophiles with anionic germanium or silicon compounds, allowing for the synthesis of more complicated catenates. Then, the formation of silylated germanes by insertion of germylenes or silylenes into reactive group 14–main group element bonds is described. This is followed by a presentation of silicon–germanium bond formation by Lewis acid catalyzed rearrangement reactions. The chapter concludes with a discussion of the applications of silylated germanes in organic synthesis.
14.3.5 Pyranones and Pyranthiones (Update 2021)
Authors: Singh F. V. 
Published: January 2021

AbstractPyranones are important scaffolds in synthetic and natural product chemistry, with the 2H-pyran-2-one and 4H-pyran-4-one structural motifs commonly found in naturally occurring compounds. A variety of metal-free and metal-catalyzed approaches have been used to construct pyranone architectures. Furthermore, 2H-pyran-2-one ring systems can undergo a range of transformations such as electrophilic reactions, nucleophilic reactions, ring contractions, photochemical reactions, and cycloaddition reactions. This is an update to Section 14.3, and covers the major developments in the synthesis and reactions of pyranones and pyranthiones achieved since 2003.
32.3.7.2 1-(Organochalcogeno)-2-(organooxy)alkenes (Update 2021)
Authors: Grimmer J. , Krieg S.-C. , Manolikakes G. 
Published: January 2021

AbstractThis is an update to the earlier Science of Synthesis contribution (Section 32.3.7) covering the synthesis and use of 1-(organochalcogeno)-2-(organooxy)alkenes. It focuses on the literature published in the period 2006 to 2019.
32.3.9.2 1-Phosphorus-Functionalized 2-(Organooxy)alkenes (Update 2021)
Authors: Grimmer J. , Krieg S.-C. , Manolikakes G. 
Published: January 2021

AbstractThis is an update to the earlier Science of Synthesis contribution (Section 32.3.9) covering the synthesis of 1-phosphorus-functionalized 2-(organooxy)alkenes. It focuses on the literature published in the period 2006 to 2019.
Influence of sexist language on motivation and feelings of ostracism (La influencia del lenguaje sexista en la motivación y el sentimiento de ostracismo)
Authors: de Lemus Soledad , Estevan-Reina Lucía 
Published: January 2021

Sexist language can trigger feelings of ostracism and negatively influence women’s motivation and identification. In this research, we test this hypothesis in two domains (academic: Study 1 [ N = 107 Spanish high schoolers]; work: Study 2 [ N = 164 Spanish university students]. We examine the underlying process that leads women and men to feel ostracized and less motivated when sexist language is used. Results show that the use of sexist language has a negative impact on feelings of ostracism and motivation for both women and men. This can be explained by various motivational processes: intrapersonal (identification with the task or the job), interpersonal (feelings of belonging) and intergroup (perceived discrimination). We find no impact of participants’ gender on these effects, although girls show more negative attitudes than boys towards exclusive language. Moreover, the use of gender-fair language reduces negative emotions in participants reporting low levels of neosexism compared to when sexist language is used (Study 2). Overall, these results suggest that changing language practices might have positive motivational implications for both genders.
Caffeine ingestion increases the upper‐body intermittent dynamic strength endurance performance of combat sports athletes
Authors: Lopes‐Silva João Paulo , da Rocha André Luiz Silva , Rocha Julio César Correia , Silva Vitor Fabiano dos Santos , Correia‐Oliveira Carlos Rafaell 
Published: January 2021

ABSTRACTThe aim of this study was to investigate the effects of caffeine ingestion on upper‐body intermittent strength endurance performance of combat sports athletes. Using a double‐blind and placebo‐controlled crossover design, ten experienced judo and jiu‐jitsu athletes performed an upper‐body intermittent strength endurance protocol (four set of judogi dynamic strength endurance test, interspersed by 3‐min recovery intervals) 60 min after ingesting either caffeine (5 mg·kg−1) or placebo. Compared with placebo condition, caffeine ingestion significantly increased the total number of repetitions (+ 7%, P = 0.04; d = 0.44) and the maximal isometric handgrip strength (+ 5%, P = 0.03, = 0.41). Rating of perceived exertion, heart rate and blood lactate concentration increased linearly throughout the test (P < 0.05), but without significant differences between caffeine and placebo conditions (P > 0.05). Caffeine ingestion improved the upper‐body intermittent strength endurance performance and maximal isometric strength of combat sports athletes. This suggests that caffeine could help to maintain high levels of maximal handgrip and endurance strength in upper limbs, especially forearm muscles, which are responsible for maintaining the grip on the opponent's judogi.Highlights
Caffeine ingestion improved upper‐body intermittent strength endurance of grappling athletes.
Caffeine ingestion increased maximal isometric handgrip strength of grappling athletes.
Heart rate, lactate concentration or rating of perceived exertion were not affected by caffeine ingestion.
Our findings suggest that caffeine could help to maintain high levels of maximal handgrip and endurance strength in upper limbs, especially forearm muscles, which are responsible for maintaining the grip on the opponent's judogi.