bluuebunny/crossref_metadata_2025_split huggingface dataset:
The repulsive effects of the tax burden on the generation of wealth in Brazil
Authors: Lima Lauro Vinício de Almeida , Machado Márcia Reis 
Published: February 2021

Purpose – This research was aimed at verifying the influence of the tax burden on the value added produced by publicly traded companies listed in Brazil Bolsa Balcão (B3).Design/methodology/approach – The study had a quantitative approach and the sample period was from 2010 to 2016. Given the complexity of the Brazilian tax burden – characterized by high tax rates and confusing legislation – and the importance of value added as an accounting metric with economic impact, this research relied on the public choice theory and the elasticity of taxable income to analyze the relationship between the level of tax burden and the process of wealth generation in Brazilian companies.Findings – The empirical evidence found in this study corroborates the theoretical understanding that the tax burden in Brazil exerts a negative influence on the value added produced by companies.Practical and Social implications – This conclusion is a relevant assessment for society as a whole, as it is necessary to protect and maximize companies’ wealth-adding process, since it is the resources produced by companies that will be shared in the economy with society, whose development depends on the wealth creation process.Originality – The use of the added value produced as a metric of efficiency or saturation of the tax burden borne by companies in the Brazilian market.
Structural capital value addition to timber and related industries value chain
Authors: Fernandez-Jardón Carlos-Maria , Silva Amândio F. C. da 
Published: February 2021

Purpose – Structural capital is a component of intellectual capital. Its measurement is essential to obtain the real value of intellectual capital and its influence on profitability. This article aims at understanding the impact of structural capital on timber and related industries value chain of Galicia (Spain).Design/methodology/approach – The wood sector chain was divided into three major sectors: extraction, conversion and finished products. Using a panel data model, we measured the value addition created by structural capital for the period of 2002-2018.Findings – Structural capital brings value addition to extraction and finished products sectors of the value chain. The sector and the territory limit value generation and efficiency of structural capital.Research limitations/implications – We took an extensive data set ranging from 2002 to 2018 of a relatively small region (Galicia). The findings could change if the area is expanded and/or other regions covered.Practical implications – For business managers and consultants, this study suggests the need for benchmarking and cooperation practices between companies to increase efficiency. Entrepreneurs must concentrate more on intellectual capital in order to better performance.Social implications – Local governments and social entities should acknowledge the importance of intellectual capital while implementing regulations and specific actions to improve SMEs profitability. Originality/value – This paper measures the impact of structural capital on the timber value chain. SC is taken as an independent variable, unlike previous measurement models, where it was a remainder value after deducting HC from IC.
Protected Area of Integral Protection of the Atlantic Forest Biome: Management Council as an instrument for verification of potentialities and problems
Authors: Silva Gabriela Albuquerque Lucio da , Riondet-Costa Daniela Rocha Teixeira , Botezelli Luciana 
Published: February 2021

In a capitalist society, dictated by irrational consumption and use of natural resources without measuring consequences, environmental policies have become necessary to reconcile the relationship between society and the environment. The Brazilian National System of Conservation Units (SNUC – Sistema Nacional de Unidades de Conservação) is one of these policies. This study seeks to analyze a specific type of Conservation Unit (UC – Unidade de Conservação), which is classified as a National Park, the Itatiaia National Park (PNI – Parque Nacional do Itatiaia). The objective was to highlight the park’s socio-environmental problems and potentialities through the Management Council. To do so, data were collected through reviewing the council’s meeting minutes; the identification of potentialities and problems; and use of the SWOT matrix. Thus, problems such as land tenure, budget issues and wildfires were verified. As for potentialities, it was noted that the Council has a well-developed structure and park’s facilities are excellent. More problems were found than potentialities. Still, one can consider that one of the keys to solving the difficulties encountered would be participatory management through Freirean communication, as well as changes in Brazilian public policy.
Sou Mulher e Posso: projeto de inclusão social e de gênero por meio do ensino de instalações elétricas residenciais para moradoras da Ocupação Nova Santa Marta da cidade de Santa Maria - RS
Authors: Ziegler Ana Justina , Kreutz Andressa Wickert , Madaloz Julia Carla , Lersch Tainá , De Lima Viviane Luíse Silva , Gomes Natanael Rodrigues 
Published: February 2021

O projeto ”Sou Mulher e Posso”, realizado em 2018, abordou a importância do protagonismo feminino na construção do espaço urbano. O objetivo foi levar conhecimento à 10 moradoras da ocupacão Nova Santa Marta de Santa Maria (RS) sobre noções básicas de instalacões elétricas residenciais, a segurança necessária neste trabalho e aspectos cotidianos vinculados a eletricidade, a fim de que as mesmas sentissem mais confiança para realizar tarefas atribuídas culturalmente aos homens. O projeto foi desenvolvido por 10 alunas do Programa de Educacão Tutorial Engenharia Elétrica (PET-EE) em parceria com 3 alunas do curso de Comunicação Social e uma mestranda da Pós-Graduação em Geografia.
“Ethics are generally not in play here”: The neutralization techniques of “the bad boy of pharma” Martin Shkreli
Authors: Grut Gustav 
Published: February 2021

AbstractIn 2015, the American company Turing Pharmaceuticals increased the price of the drug Daraprim by 5,000 percent overnight. Politicians and healthcare representatives accused Turing’s CEO, Martin Shkreli, of having harmed both vulnerable patient groups and the healthcare system. The present article aims to attain an understanding of how Shkreli justified increasing the price and restricting the distribution of the drug Daraprim. Statements made by Shkreli in four video interviews were analyzed on the basis of Sykes and Matza’s (1957) theoretical framework of neutralization techniques. All techniques of neutralization were identified. Shkreli shifted the blame to other actors, denied the existence of victims and of harm to the nation’s healthcare system, characterized his accusers as corrupt, and portrayed profit maximization as a more important goal than public health.
AbstractÅr 2015 höjde det amerikanska företaget Turing Pharmaceuticals priset på läkemedlet Daraprim med 5000% över en natt. Politiker och representanter inom sjukvården beskyllde Turings VD, Martin Shkreli, för att ha skadat både sårbara patientgrupper och sjukvårdssystemet. Den aktuella artikeln syftar till att nå en förståelse av hur Shkreli rättfärdigade prishöjningen och den begränsade distributionen av Daraprim. Uttalanden från Shkreli i fyra intervjuer analyserades enligt Sykes och Matzas (1957) teoretiska ramverk neutralisationstekniker. Samtliga tekniker identifierades. Shkreli skuldbelade andra aktörer, förnekade existensen av offer samt skada på det amerikanska sjukvårdssystemet, skildrade fördömarna som korrupta och framställde vinstmaximering som ett viktigare mål än folkhälsa.
Le rôle de l’intimidation traditionnelle et de la cyberintimidation sur les problèmes internalisés et le bien-être des adolescents
Authors: Boudreault Alexis , Beaulieu Julie , Lessard Julie , Fournier Sonia 
Published: February 2021

Il existe un débat dans la littérature visant à déterminer dans quelle mesure l’intimidation traditionnelle et la cyberintimidation influencent d’une manière unique la qualité de l’adaptation psychosociale des élèves. L’objectif de cette étude est d’évaluer à l’aide d’un échantillon de 1 087 élèves du secondaire si la cyberintimidation est reliée à l’augmentation de problèmes internalisés et à la diminution du niveau de bien-être au-delà des effets associés à l’intimidation traditionnelle. Les résultats de modèles par équations structurelles montrent qu’il existe un chevauchement important entre l’intimidation traditionnelle et la cyberintimidation et qu’une fois l’intimidation traditionnelle, l’âge et le genre des élèves pris en compte, la cyberintimidation n’est pas associée à une augmentation des problèmes internalisés ou à une diminution du bien-être.
Identifying Landmark Achievements in Primary Eye Care Promotion in Nigeria in Accordance with Alma – Ata Declaration of 1978: A Review
Authors: Moyegbone J. E. , Nwose E. U. , Nwajei S. D. , Agege E. A. , Odoko J. O. , Igumbor E. O. , Akuirene O. A. 
Published: February 2021

Background: Alma Ata declaration form the bed rock that link primary health care (PHC) and health promotion to enable individuals and communities to increase control over the determinants of health. The declaration is meant to address the main health problems in the community by providing promotive, preventive, curative and rehabilitative services including visual impairment.
Objective: To evaluate the landmark achievement of eye health promotion for prevention of visual impairment in Nigeria.
Methods: A non-systematic review of published literatures was adopted to develop this narrative review. Literatures searches were done through PubMed, google scholar and biomed central. Search terms included primary eye care (PEC), health promotion and Nigeria. 45 articles were reviewed.
Results: Landmark achievement includes elimination of blinding trachoma and onchocerciasis as a public health problem following the treatment of 120 million people. Evaluation of the collaboration between Sightsavers, UK and the Ministry of Health in Sokoto State (Northern Nigeria) on VISION 2020 – Right to Sight program; showed an increase in the proportion of persons aged 50 years and over without visual impairment from 54.7% in 2005 to 77.3% in 2016. The prevalence of blindness in same age range declined from an estimated 11.6% to 6.8%, severe VI from 14.2% to 4.3% and moderate VI from 19.5% to 11.4%. A reduction in the estimated all‑age blindness prevalence by more than a half from 2.0% in 2005 to approximately 0.75% in 2016 was reported. No known similar evaluation was surveyed in the southern part of Nigeria to the knowledge of the researchers. However, non-integration of eye health promotional policy into PHC have left the Nigerian population in the miry clay of sustained prevalence of avoidable visual impairment.
Conclusion: Alma Ata Declaration called on all governments to formulate national policies, strategies and plans of action to launch and sustain primary healthcare, integration of PEC and eye health promotional policies into PHC system to reduce the public health burden of avoidable visual impairment.
Effects of body size, diet, and transience on the demography of the arboreal boid snake Corallus grenadensis on Carriacou (Grenada Grenadines, West Indies)
Authors: Henderson Robert W. , Hileman Eric T. , Sajdak Richard A. , Harrison Billie C. , Powell Robert , Bradke Danielle R. 
Published: February 2021

AbstractRemarkably little is known about the demography of snakes in the family Boidae. This lack of information may be attributed, in part, to low population densities on the Neotropical mainland, rendering capture‐recapture methods impractical for many species. Conversely, islands support fewer species but snake densities can be much higher. Corallus grenadensis is an arboreal boid endemic to the Grenada Bank and, relative to mainland boids, can be amazingly abundant. As young, its diet is comprised largely of native Anolis lizards, a ubiquitous and abundant food source; it then undergoes an ontogenetic shift in diet to a less abundant resource, rodents. From 2015 to 2019, we marked 254 C. grenadensis and used capture–recapture models to estimate abundance, capture probabilities, survival, and the proportion of transients. We hypothesized that the transient effect would increase with body size (snout–vent length [SVL]), prompted by their ontogenetic shift in diet. Capture probabilities increased with sampling effort and decreased with increasing SVL. Abundance ranged from 96 to 141 individuals and annual resident survival was 0.71, 95% confidence interval (CI) = 0.54–0.83. The proportion of transients increased with increasing SVL, with the estimate being distinguishable from zero starting at ~810 mm SVL, coinciding with the size at which their dietary shift from ectothermic to endothermic prey begins. Ontogenetic dietary shifts are widespread in snakes and occur in at least 11 of 17 species of West Indian boids. Thus, the prominence of transients in our study may be indicative of its demographic and ecological importance among other snake species.
Knowledge‐based planning in robotic intracranial stereotactic radiosurgery treatments
Authors: Yu Suhong , Xu Huijun , Zhang Yin , Zhang Xin , Dyer Michael A. , Hirsch Ariel E. , Tam Truong Minh , Zhen Heming 
Published: February 2021

AbstractPurposeTo develop a knowledge‐based planning (KBP) model that predicts dosimetric indices and facilitates planning in CyberKnife intracranial stereotactic radiosurgery/radiotherapy (SRS/SRT).MethodsForty CyberKnife SRS/SRT plans were retrospectively used to build a linear KBP model which correlated the equivalent radius of the PTV (req_PTV) and the equivalent radius of volume that receives a set of prescription dose (req_Vi, where Vi = V10%, V20% … V120%). To evaluate the model’s predictability, a fourfold cross‐validation was performed for dosimetric indices such as gradient measure (GM) and brain V50%. The accuracy of the prediction was quantified by the mean and the standard deviation of the difference between planned and predicted values, (i.e., ΔGM = GMpred − GMclin and fractional ΔV50% = (V50%pred − V50%clin)/V50%clin) and a coefficient of determination, R2. Then, the KBP model was incorporated into the planning for another 22 clinical cases. The training plans and the KBP test plans were compared in terms of the new conformity index (nCI) as well as the planning efficiency.ResultsOur KBP model showed desirable predictability. For the 40 training plans, the average prediction error from cross‐validation was only 0.36 ± 0.06 mm for ΔGM, and 0.12 ± 0.08 for ΔV50%. The R2 for the linear fit between req_PTV and req_vi was 0.985 ± 0.019 for isodose volumes ranging from V10% to V120%; particularly, R2 = 0.995 for V50% and R2 = 0.997 for V100%. Compared to the training plans, our KBP test plan nCI was improved from 1.31 ± 0.15 to 1.15 ± 0.08 (P < 0.0001). The efficient automatic generation of the optimization constraints by using our model requested no or little planner’s intervention.ConclusionWe demonstrated a linear KBP based on PTV volumes that accurately predicts CyberKnife SRS/SRT planning dosimetric indices and greatly helps achieve superior plan quality and planning efficiency.
Mechanism of Mesoporous Silica Nanoparticle Interaction with Hairy Root Cultures during Nanoharvesting of Biomolecules
Authors: Khan Md Arif , Fugate Madeleine , Rogers Dennis T. , Sambi Jatinder , Littleton John M. , Rankin Stephen E. , Knutson Barbara L. 
Published: February 2021

AbstractCellular uptake and expulsion mechanisms of engineered mesoporous silica nanoparticles (MSNPs) are important in their design for novel biomolecule isolation and delivery applications such as nanoharvesting, defined as using nanocarriers to transport and isolate valuable therapeutics (secondary metabolites) out of living plant organ cultures (e.g., hairy roots). Here, temperature‐dependent MSNP uptake and recovery processes in hairy roots are examined as a function of surface chemistry. MSNP uptake into hairy roots and time‐dependent expulsion are quantified using Ti content (present for biomolecule binding) and fluorescence spectroscopy of fluorescently tagged MSNPs, respectively. The results suggest that functionalization and surface charge (regulated by amine group attachment) play the biggest role in the effectiveness of uptake and recovery. Comparison of MSNP interactions with hairy roots at 4 and 23 °C shows that weakly charged MSNPs functionalized only with Ti are taken up and expelled by thermally activated mechanisms, while amine‐modified positively charged particles are taken up and expelled mainly by direct penetration of cell walls. Amine‐functionalized MSNPs move spontaneously in and out of plant cells by dynamic exchange with a residence time of 20 ± 5 min, suggesting promise as a biomolecule nanoharvesting platform for plant organ cultures.
Recent Trends and Prospects in the Copper‐Catalysed “on Water” Reactions
Authors: Shilpa Thomas , Neetha Mohan , Anilkumar Gopinathan 
Published: February 2021

AbstractRecalling the serious hazards imposed by the “ungreen” techniques used over the years, chemists are now expected to adopt synthetic tactics that strictly adhere to the three E's of green chemistry: Environmental, Economical and Energy efficient. Among the various measures undertaken to improve the benignity of a chemical system, top priority has been given for identifying abundant, non‐toxic and non‐flammable greener solvents such as water, replacing detrimental organic solvents. Despite the safer aspects, reactions in aqueous solutions hardly meet the green chemical standards, particularly due to the challenging product isolation and purification techniques. Sharpless's demonstration of, until then almost unknown, “on water” effect was a major breakthrough in the realm of sustainable organic chemistry. Needless to say, integration of homo‐/heterogeneous water‐compatible catalysts under “on water” conditions without deteriorating its efficiency, has also awakened the industrial prospects of the protocol. Among the various transition metals, copper complexes or salts are considered as first line catalysts due to their irrevocable contributions to the synthetic world. Also, due to the water tuneable nature of these catalysts, many copper‐catalysed organic transformations that once required harsh conditions, could now be obtained using clean and safe protocols. This review comprehends the recent advancements in the copper‐catalysed “on water” reactions covering literatures since 2006.magnified image
Medical student experiences of applying into emergency medicine during the COVID‐19 pandemic: A multi‐institutional survey of emergency medicine–bound medical students
Authors: Jauregui Joshua , Kessler Ross , Villalón Nicholas , House Joseph , Cole Michael , Kman Nicholas , Shandro Jamie 
Published: February 2021

AbstractBackgroundThe COVID‐19 pandemic added new and great uncertainty to the typical approach to applying into emergency medicine (EM) for medical students. There are little data on students’ lived experience of applying during this time period. We performed a multi‐institutional survey of EM‐bound students’ experiences with preparing to apply into EM during the pandemic.MethodsThis was a cross‐sectional survey design study of fourth‐year students preparing to apply into EM during the 2020–2021 academic year. All self‐identified EM‐bound students at four participating institutions were recruited by email in June 2020 to participate in a 13‐item, 5‐point Likert‐scale survey. Univariate descriptive statistics, response rate, and nonresponse bias were calculated.ResultsSixty‐seven of 125 eligible students responded for an overall response rate of 53.6%. Nonresponse bias for specific survey items ranged from 0.01 to 0.12. Students rated the importance of securing an EM rotation at their home institution the highest of any item (mean ± SD = 4.81 ± 0.68). Students indicated higher satisfaction with advice from their department of EM (mean ± SD = 4.28 ± 0.75) than from their school of medicine (mean ± SD = 3.52 ± 0.89). Students indicated higher confidence in their home EM rotations’ ability to assure adequate personal protective equipment (PPE; mean ± SD = 3.91 ± 0.83) than an away rotation (mean ± SD = 2.82, 1.09). Students reported feeling between moderately and quite stressed about applying into EM this year (mean ± SD = 3.49 ± 1.01), but reported the financial stress the lowest of any item (mean ± SD = 1.46 ± 0.84). Students rated it highly important that away rotations prioritize students from institutions without an EM residency (mean ± SD = 4.51 ± 0.93).ConclusionMedical students applying into EM during the COVID‐19 pandemic felt confident in their EM advisors’ recommendations and their home institution's PPE provision. Students with EM residency programs at their schools recognized the importance of away rotations being prioritized for students from schools without EM residency programs. Strong EM advising is important to students.
Sectional model of a prairie buffer strip in a laboratory flume for water quality research
Authors: Craig Andrew J. , Soupir Michelle L. , Rehmann Chris R. 
Published: February 2021

AbstractVegetative buffers have shown promising results in reducing runoff volume, sediment, nutrients, and manure‐borne contaminants in runoff from agricultural fields. Although these vegetative buffer systems have been extensively tested in field and plot‐scale studies that utilize either natural or simulated rainfall, studies of such systems under highly controlled conditions in the laboratory have been limited. Here, we present the development of a new system for laboratory testing of a full‐scale, sectional, physical model of a new practice under the Continuous Conservation Reserve Program (CRP) Clean Lakes, Estuaries, and Rivers (CLEAR) Initiative, CP‐43 Prairie Strips. This work includes the extraction of prairie strip sections from the field and their integration into an existing laboratory flume facility with specific auxiliary features to facilitate overland flow experimentation. As a proof of concept run, a potassium chloride (KCl) tracer study was conducted to verify system functionality and inform future work. The tracer pulse was injected under saturated conditions and the response was monitored through surface water (upstream and downstream of the prairie strip model) and subsurface water (infiltrated) sampling with continuous flow rate monitoring at the sampling locations. The tracer test provided highly resolved breakthrough curves (BTCs) with 93.5% of the injected tracer mass recovered, and provided useful information on flow partitioning, velocities, and dispersion characteristics along the surface and through the subsurface profile of the model. This model prairie strip system is expected to be useful in optimizing the performance of prairie strips under highly controlled flow and contaminant source conditions.
Wiedemann–Rautenstrauch syndrome in an Indian patient with biallelic pathogenic variants in POLR3A
Authors: Majethia Purvi , Girisha Katta Mohan 
Published: February 2021

AbstractWiedemann–Rautenstrauch syndrome (WRS; MIM# 264090) is a rare neonatal progeroid disorder resulting from biallelic pathogenic variants in the POLR3A. It is an autosomal recessive condition characterized by growth retardation, lipoatrophy, a distinctive face, sparse scalp hair, and dental anomalies. Till date, 19 families are reported with WRS due to variants in POLR3A. Here, we describe an 18 months old male child with biallelic c.2005C>T p.(Arg669Ter) and c.1771‐7C>G variant in heterozygous state identified by exome sequencing in POLR3A leading to WRS phenotype. The variant c.1771‐7C>G was earlier found to be associated with hereditary spastic ataxia. We emphasize on the phenotype in an Indian patient with WRS.