bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate electoral donations and tax aggressiveness
Authors: Lopo Martinez Antonio , Telles Hettore Sias , Chiachio Viviane 
Published: October 2019

Purpose
The purpose of this paper is to investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions. The relationship between politicians and companies may be signaled by political connections in which companies try to get political benefits in exchange for providing politicians with campaign financing. The hypothesis is that a quid pro quo occurs in which these companies benefit from favorable tax treatment that reduces their relative tax burden.

Design/methodology/approach
The focus of this study is donations that were made in the presidential elections of 2010 and 2014. The sample covers the period between 2010 and 2016 for companies listed on the B3 Stock Exchange, using proxies for tax aggressiveness computed based on value-added reporting. Through linear regressions, the authors have tested whether the companies that made these campaign contributions tend to have a lower tax burden.

Findings
The proposed hypothesis was confirmed, revealing that a political connection between campaign donations reduces the tax burden for donating companies during the years following the election. These donations appear to depict an environment characterized by an exchange of favors in which the donating companies exhibit greater tax aggressiveness than non-donating companies.

Originality/value
The current study deals with a subject that has not yet been examined empirically in Brazil and reinforces the position adopted by the Supreme Court in prohibiting campaign donations to inhibit quid pro quo practices. The study offers additional arguments for the criminalization of the so-called “second set of books” used to record electoral campaign contributions.
Pseudo green players and their greenwashing practices: a differentiating strategy for real green firms of personal care category
Authors: Jog Deepti , Singhal Divya 
Published: October 2019

Purpose
The purpose of this paper is to present a view point on greenwashing practices used by pseudo green players to gain competitive advantage.

Design/methodology/approach
The paper presents a description of various tactics of greenwashing and suggest some strategies for real green companies to differentiate themselves.

Findings
Although there is a huge market available for green products, greenwashing brings a tough challenge for real green companies. This paper highlights various tactics used by pseudo green players to get competitive advantage with minimum green effort.

Practical implications
Real green companies are not able to differentiate themselves and thus lose market share.

Originality/value
The paper offers some strategies to tackle the challenges posed by greenwashing behavior.
Adaptive specialization and constraint in morphological defences of planktonic larvae
Authors: Bashevkin Samuel M. , Christy John H. , Morgan Steven G. 
Published: October 2019

Abstract

Morphological defences of plankton can include armour, spines and coloration. Spines defend from gape‐limited fish predators, while pigmentation increases visibility to fishes but defends from ultraviolet radiation (UVR).

Planktonic crab larvae (zoeae) exhibit inter‐ and intraspecific variability in the lengths of defensive spines, extent of pigmentation and body size. The determinants of this variability and the relationships among these traits are largely unknown.

Larvae may employ generalized defences against the dual threats of UVR and predation or specialized defences against their primary threat, with an unknown role of allometric or phylogenetic constraints. Generalization would result in longer spines compensating for the increased predation risk imposed by darker pigments, while specialization would lead to more investment in either defence from predation (long spines) or UVR (dark pigments), at the expense of the other trait.

We examined (a) the relationship between spine lengths and pigmentation, (b) the scaling of spine lengths with body size, and (c) phylogenetic constraint in spine lengths, pigmentation, and body size, among and within 21 species of laboratory‐hatched and 23 species of field‐collected crab larvae from Panama and California.

We found a negative relationship between spine length and pigmentation among species from laboratory and field. Within species, we found a marginally significant negative relationship among field‐collected larvae.

Spine lengths showed positive allometric scaling with carapace length, while spine and carapace lengths, but not pigmentation, had significant phylogenetic signals.

The negative relationship we observed between pigmentation and spine length supports our defence specialization hypothesis.

Positive allometric scaling of spine lengths means larger larvae are better defended from predators, which may indicate that larvae face greater predation risk as they grow larger.

Phylogenetic constraint may have arisen because related species encounter similar predation threats. Conversely, phylogenetic constraint in the evolution of spine lengths may induce convergent behaviours resulting in related species facing similar predation threats.

Our results improve understanding of the evolution of the larval morphology of crabs, morphological defences in the plankton and evolutionary responses of morphology to multiple spatially segregated selective forces.

A free Plain Language Summary can be found within the Supporting Information of this article.
Feasibility of increasing the dosage of inpatient occupational therapy and physiotherapy rehabilitation via independent tasks and exercises: ‘My Therapy’
Authors: Brusco Natasha K. , Tilley Louise , Walpole Brianna , Kugler Helen , Li Ran , Kennedy Emma , Morris Meg E. 
Published: October 2019

AbstractIntroductionThe dosage of occupational therapy and physiotherapy positively correlates with rehabilitation patient and health service outcomes. Nevertheless, increasing the dosage during inpatient rehabilitation without additional resources can be challenging. This study aimed to determine feasibility of increasing the dosage of inpatient occupational therapy and physiotherapy rehabilitation with independent tasks and exercises outside of supervised sessions, the ‘My Therapy’ programme.MethodsA two‐group, quasi‐experimental, pre–post‐design examined feasibility of delivering My Therapy in addition to usual care, compared to usual care alone, for hospitalised musculoskeletal and frail older rehabilitation patients. My Therapy was prescribed by the occupational therapist and physiotherapist. A booklet was provided with an individually tailored set of tasks and exercises that were a sub‐set of routine therapy, to be practised safely, effectively and independently outside of supervised sessions. The primary outcome was feasibility of My Therapy implementation to achieve at least 70% adherence. Secondary outcomes were self‐reported daily My Therapy participation (minutes), total daily rehabilitation participation (minutes), adverse events, length of stay, 10‐metre walk speed, FIM scores and discharge destination.ResultsParticipation in My Therapy was achieved by 72% (83/116) of the My Therapy group, who averaged 14 min (SD 14) of daily practice outside of supervised sessions. Total daily rehabilitation participation was 177 min (SD 47) for My Therapy participants (n = 116) and 148 min (SD 88) for usual care participants (n = 89); mean difference 30 min (p = .00). A minimal clinically important difference in FIM was achieved for a significantly higher portion of the My Therapy group (22%, n = 26) compared to usual care (10%, n = 9; p = .02). There were no adverse events, safety concerns or group differences for other secondary outcomes.ConclusionMy Therapy was a feasible and safe way to increase the dosage of inpatient occupational therapy and physiotherapy rehabilitation via independent practice. Clinical Trial Registry: ACTRN12616000691448.
Worth Restoring? Taking Stock of the Northern Ireland Assembly
Authors: Haughey Sean 
Published: October 2019

AbstractThe ongoing and almost record‐breaking hiatus in devolved government in Northern Ireland has brought the sustainability of the region's Assembly into sharp focus. As parties in Northern Ireland consider their options for restoring (and possibly reforming) the devolved institutions, this article takes stock of the Northern Ireland Assembly's merits and demerits. It is argued that, amidst the public's understandable exasperation with the current stalemate, it is easy to forget that the Assembly operated for a decade without suspension (2007–2017) and performed some functions reasonably well. This, of course, is not to detract from the institution's serious shortcomings, though it is argued that the worst of these could be mitigated via institutional reform. Crucially, institutional inertia is not an option. Should parties fail to address the need for institutional reform, commentators may well be right to question whether the Assembly is worth restoring.
Revisiting the pharmaceuticalisation of pandemic influenza using Lukes’ framework of power
Authors: Mulinari Shai , Vilhelmsson Andreas 
Published: October 2019

AbstractThe power of social actors to drive or block pharmaceutical uptake has been a concern in sociological debates on pharmaceuticalisation, including in the case of pandemic vaccination. We build on Steven Lukes’ three‐dimensional view of power to explore the 2009 H1N1 pandemic vaccination in Sweden and Denmark – two similar countries that arrived at conflicting vaccination strategies. Drawing on interviews with members of each country's pandemic steering group and on document analysis, we explore three consecutive stages of pandemic vaccination response: planning, vaccine procurement and the vaccination campaign. The paper makes two contributions to studies of pharmaceuticalisation and pandemics. Conceptually, we advocate the suitability of Lukes’ framework over the ‘countervailing powers’ framework repeatedly used to model power in the pharmaceutical field. Empirically, our study confirms that government‐appointed experts steered pandemic planning in both countries, but we show that the state, industry and the WHO also exerted power by enabling and constraining experts’ decision‐making, including by keeping some information secret. Furthermore, we argue that mass vaccination in Sweden was a pervasive expression of state power, in Lukes’ sense, since it rested on keeping latent the tension between many individuals’ health interests and the state's interests in protecting social and economic functioning.
Cutaneous melanoma associated with naevi prevalence: A 15‐year cross‐sectional retrospective study
Authors: Scalvenzi Massimiliano , Megna Matteo , Costa Claudia , Fabbrocini Gabriella , Villani Alessia , Greco Vincenzo 
Published: October 2019

AbstractBackground/ObjectivesMelanoma may develop de novo or naevus associated (NAM). The exact prevalence and features of NAM are not fully elucidated.MethodsA 15‐year cross‐sectional retrospective study was performed of all melanoma cases diagnosed and treated at the skin cancer centre of the University of Naples Federico II from September 2003 to August 2018. Data collected included patient's age, gender, melanoma anatomic site, Breslow thickness, and histolopathology including melanoma‐associated lesion characteristics.ResultsA total of 1986 melanomas were included in the study. Based on histolopathogical examination, NAM represented 8.4% (n = 167) with de novo melanoma representing the great majority of the melanomas (91.6%). NAM was significantly more common in younger age compared to de novo melamoma (mean age 48 ± 14.9 vs 54.3 ± 15.9 years, P < 0.001), and more frequently involved the trunk (62.3% vs 51.8% P = 0.01). Mean Breslow thickness was significantly higher in de novo melanoma compared to NAM (0.97 ± 1.48 mm vs 0.83 ± 0.95, P < 0.001). However, in situ melanoma was more commonly observed in de novo melanoma (n = 640, 35.2%) rather than NAM (n = 41, 24.5%; P < 0.01) whereas invasive melanoma represented 75.5% (n = 126) of NAM and 64.8% (n = 1179) of de novo melanoma, P < 0.01.ConclusionsNAM represent a small percentage of melanomas (8.4%) compared to de novo melanoma. NAM appeared to be significantly more common in younger age and more frequently involved the trunk, being associated with an overall better prognosis, due to a lower mean Breslow thickness respect to de novo melanoma.
A selective sulphur‐containing colorimetric chemosensor for Cu2+
Authors: Lee Hangyul , Kim Cheal 
Published: October 2019

AbstractA highly selective sulphur‐containing colorimetric chemosensor APTS ((E)‐2‐(tert‐butyl)‐6‐(((2‐(phenylthio)phenyl)imino)methyl)phenol) was synthesised for detecting Cu2+. APTS showed a clear colour change from colourless to yellow with Cu2+. The detection limit of APTS for Cu2+ was 0.52 μmol/L. APTS could also be used as a test strip for detecting Cu2+. To understand the binding mode of APTS with Cu2+, ultraviolet‐visible spectroscopy and electrospray ionisation‐mass spectrometry analyses were conducted. The sensing mechanism of sensor APTS towards Cu2+ was proposed to be the combination of intramolecular charge transfer and ligand‐to‐metal charge‐transfer through theoretical calculations.
Enhanced indicator species performance with increasing contextualization
Authors: Bried Jason T. , Fouts Tommi S. , Jog Suneeti K. 
Published: October 2019

AbstractIndicator species need context to perform optimally for conservation purposes. If indicator potential is context‐dependent, then indicators should improve with increasing spatial‐environmental stratification. We tested this hypothesis by hierarchically stratifying a species combinations matrix (plants and wetlands) using regionalization and site typology and analyzing class specificity and occupancy rate for indicators shared across strata. Performance of indicators collectively improved with increased sample stratification providing greater spatial‐environmental context. Carefully considered sample classification schemes could strengthen the value of indicator species for monitoring biodiversity loss, environmental change, and management progress. However, the better accuracy of context‐specific indicators will have to be weighed against the practical need for fewer broad‐based indicators.
Improving the Measurement of School Climate Using Item Response Theory
Authors: Lindstrom Johnson Sarah , Reichenberg Ray E. , Shukla Kathan , Waasdorp Tracy E. , Bradshaw Catherine P. 
Published: October 2019

AbstractThe U.S. government has become increasingly focused on school climate, as recently evidenced by its inclusion as an accountability indicator in the Every Student Succeeds Act. Yet, there remains considerable variability in both conceptualizing and measuring school climate. To better inform the research and practice related to school climate and its measurement, we leveraged item response theory (IRT), a commonly used psychometric approach for the design of achievement assessments, to create a parsimonious measure of school climate that operates across varying individual characteristics. Students (n = 69,513) in 111 secondary schools completed a school climate assessment focused on three domains of climate (i.e., safety, engagement, and environment), as defined by the U.S. Department of Education. Item and test characteristics were estimated using the mirt package in R using unidimensional IRT. Analyses revealed measurement difficulties that resulted in a greater ability to assess less favorable perspectives on school climate. Differential item functioning analyses indicated measurement differences based on student academic success. These findings support the development of a broad measure of school climate but also highlight the importance of work to ensure precision in measuring school climate, particularly when considering use as an accountability measure.
The mitochondrial NO‐synthase/guanylate cyclase/protein kinase G signaling system underpins the dual effects of nitric oxide on mitochondrial respiration and opening of the permeability transition pore
Authors: Dynnik Vladimir V. , Grishina Elena V. , Fedotcheva Nadezhda I. 
Published: October 2019

The available data on the involvement of nitric oxide (NO) and mitochondrial calcium‐dependent NO synthase (mtNOS) in the control of mitochondrial respiration and the permeability transition pore (mPTP) are contradictory. We have proposed that the mitochondrial mtNOS/guanylate cyclase/protein kinase G signaling system (mtNOS‐SS) is also implicated in the control of respiration and mPTP, providing the interplay between NO and mtNOS‐SS, which, in turn, may result in inconsistent effects of NO. Therefore, using rat liver mitochondria, we applied specific inhibitors of the enzymes of this signaling system to evaluate its role in the control of respiration and mPTP opening. Steady‐state respiration was supported by pyruvate, glutamate, or succinate in the presence of hexokinase, glucose, and ADP. When applied at low concentrations, l‐arginine (to 500 µm) and NO donors (to 50 µm) activated the respiration and increased the threshold concentrations of calcium and d,l‐palmitoylcarnitine required for the dissipation of the mitochondrial membrane potential and pore opening. Both effects were eliminated by the inhibitors of NO synthase, guanylate cyclase, and kinase G, which denotes the involvement of mtNOS‐SS in the activation of respiration and deceleration of mPTP opening. At high concentrations, l‐arginine and NO donors inhibited the respiration and promoted pore opening, indicating that adverse effects induced by an NO excess dominate over the protection provided by mtNOS‐SS. Thus, these results demonstrate the opposite impact of NO and mtNOS‐SS on the respiration and mPTP control, which can explain the dual effects of NO.
HOUSEHOLD SAVING, FINANCIAL CONSTRAINTS, AND THE CURRENT ACCOUNT IN CHINA
Authors: İmrohoroğlu Ayşe , Zhao Kai 
Published: October 2019

AbstractIn this article, we present a model that can account for the changes in the current account balance in China since the 2000s. Our results suggest that inadequate insurance through government programs for the elderly and the decline in family insurance due to the one‐child policy led to large increases in the household saving rate. These increases coupled with the financial frictions preventing the household saving from being invested in domestic firms resulted in large current account surpluses until 2008. Relaxation of financial constraints, on the other hand, was responsible for the decline in the current account surplus after 2008.
On the heterogeneous short‐term effects of minimum wages on labor demand
Authors: Correa Juan A. , Parro Francisco 
Published: October 2019

AbstractA strand of the literature documents no effects or even positive effects of a higher minimum wage on employment. This evidence is frequently linked to the existence of monopsonistic labor markets or search frictions. However, empirical studies show that these findings could be related to a low short‐term minimum wage–employment elasticity in a competitive labor market. We show that mixed theoretical employment effects of a minimum wage policy can be predicted in the short term in assignment economies with price‐taker agents and no search frictions.
Secondary prevention of ischaemic stroke
Authors: Muller Claire , Roizman Michael , Wong Andrew 
Published: October 2019

AbstractRecent trials within the past few years have influenced not only how we treat patients immediately after acute ischaemic stroke, but also how we investigate for aetiology. With the advent of improved medications, procedures and monitoring devices, modern stroke prevention strategies are more individualised, but the decision‐making process is more complex. We provide an approach to navigating these management options.
When Is One Plus One More Than Two? Theory and Evidence of Merger Motivations
Authors: Chung Chune Young , Hur Seok‐Kyun , Liu Chang 
Published: October 2019

AbstractWe devise a neoclassical economic model that reveals the underlying motivations for mergers, without resorting to distorted firm decisions or stock market inefficiency. Using empirical analyses to verify the model's predictions, we discover that mergers are more likely in economic booms than in recessions. Furthermore, we assert that a firm with insufficient physical capital is likely a bidder in a merger, whereas a firm with large physical capital is likely a target. Our findings are largely consistent with the waves of mergers during economic booms and the theory on operational synergies.
Combustion synthesis of single‐phase Al4SiC4 powder with assistance of induction heating
Authors: Gubarevich Anna V. , Watanabe Tsubasa , Nishimura Toshiyuki , Yoshida Katsumi 
Published: October 2019

AbstractTernary aluminum silicon carbide Al4SiC4 is a promising material not only in refractory applications, but also in electronics and photocatalysis. However, synthesis of Al4SiC4 requires high‐temperature heat treatment for several hours. In this work, we describe a new, fast and effective method to synthesize single‐phase Al4SiC4 powder. Our method is based on combustion synthesis reaction of Al, Si and C initiated under high‐frequency induction heating. Heating program was optimized to prevent separation of melted aluminum and provide uniform initiation, propagation and completion of the reaction. As a result, pure‐phase Al4SiC4 powder was synthesized in few minutes. Temperature profile of a sample measured during heating process showed appearance of two exothermic peaks, thus confirming propagation of a two‐step combustion reaction. Induction heating provided capability to finely and readily control external heating rate, which is considered to be one of the key factors to reach high‐purity Al4SiC4.
Combustion synthesis of well‐dispersed rod‐like β‐Si3N4 crystals by the addition of carbon
Authors: Zhang Jie , Cui Wei , Tian Zhaobo , Sun Siyuan , Chen Kexin , Liu Guanghua 
Published: October 2019

AbstractThe well‐dispersed rod‐like β‐Si3N4 crystals have been prepared by combustion synthesis with the addition of carbon. The added carbon helps to separate Si particles and remove the SiO2 oxide layer, and thus reduces the agglomeration of β‐Si3N4 crystals. By adding carbon, the reaction temperature and the width of β‐Si3N4 crystals are decreased, but the aspect ratio of β‐Si3N4 crystals is increased. The well‐dispersed β‐Si3N4 crystals with an average width of 0.84 μm and aspect ratio of 2.3 are produced by adding 2 wt% carbon. When 5 wt% carbon is added, the reaction temperature is too low and the nitridation of Si becomes incomplete, and at the same time much SiC occurs in the product.