bluuebunny/crossref_metadata_2025_split huggingface dataset:
A strategic approach for the crime of tax evasion
Authors: Chiarini Bruno , Marzano Elisabetta 
Published: February 2019

Purpose
Crime games cannot be simply read with mixed strategies. These strategies are inconclusive of how the players act rationally. This is undeniably true for the crime of tax evasion, where dishonest taxpayers are rational agents, motivated by the comparison of payoffs, when considering the risk of non-compliance. The purpose of this paper is to illustrate that in the presence of a small “private disturbance” of the players’ payoff, the Nash equilibrium in mixed strategies provides us with the necessary information on equilibria in pure strategies that will be played.

Design/methodology/approach
In tax-evasion games, an equilibrium must necessarily be interpreted in pure strategies, and the only way to do this is to insert some private information into the game and reinterpret it in a Bayesian scheme. We show that taxpayers’ private,subjective considerations on the effective implementation of the penalty and the revenue agency’s private information on the cost of monitoring and conviction can lead to Bayesian equilibria in pure strategies. The present paper takes issue with this Bayesian equilibrium and the implications for comparative-statics results.

Findings
In this context, tougher sentencing deters crime, although, as the Italian experience teaches, the necessary condition required is the certainty of punishment and the ability of the government to enforce it. The equilibrium strategies with incomplete information reveal whether it is convenient for the two agents to maintain their “private disturbance” as private information or, on the contrary, it is convenient to expect it to be “common knowledge.”

Originality/value
A distinct set of studies has adopted a game theoretic approach and shows that the standard economic approach to crime deterrence inspired by Gary Beker’s seminal paper might be flawed. See, among others, Saha and Poole (2000), Tsebelis (1989) and Andreozzi (2010). This paper shows that a greater severity of the penalty and a higher certainty of punishment (a lower possibility of appealing against sanctions and no discounts on due penalties) necessarily lead to a unique Bayesian equilibrium without evasion.
Incentive systems in anti-bribery whistleblowing
Authors: Teichmann Fabian Maximilian Johannes 
Published: February 2019

PurposeWhile existing literature focusses on the causes and negative consequences of corruption, this paper illustrates the potential use of whistleblowing incentives to combat bribery in multinational corporations. The purpose of the present study is to highlight that anti-bribery mechanisms, which have already been successfully applied in the public sector, may also be deployed in multinational organisations.Design/methodology/approachA two-step qualitative research process was used. Informal interviews were conducted with 35 corrupt public officials, followed by formal interviews with 35 compliance experts and law enforcement officers. During the interviews, the advantages and disadvantages of whistleblowing incentives in multinational corporations were discussed. The interviewees’ responses were subjected to content analysis.FindingsThe principal finding was that rewarding employees with significant monetary bonuses may help to increase anti-bribery whistleblowing. However, such bonus payments should be made in only major cases of bribery to safeguard multinational corporations, company cultures and trust among employees.Research limitations/implicationsThe findings convey the perspectives of the 70 interviewees based in Austria, Germany, Liechtenstein and Switzerland.Practical implicationsThe paper offers suggestions to multinational corporations on how to effectively combat corruption and other forms of white-collar crime.Originality/valueWhile the empirical findings are based on a European sample, the results may be applied globally.
The cost of corruption
Authors: Monteverde Vicente Humberto 
Published: February 2019

PurposeThe purpose of this paper is to examine the ways for the formulation of a model for calculating the cost of corruption per country, taking into account the social cost.Design/methodology/approachThe methodology is practical exploration; the model is formulated along with the social cost of specific calculation. Based on two specific acts of corruption, bribery and overpricing of public works, these acts are private and public corruption. From there, the model is formulated along with the social cost of specific calculation, based on two specific acts of corruption, bribery and overpricing of public works.FindingsThis paper concludes that the model is applicable to all the countries of the world, based on their tax structure.Research limitations/implicationsLimitations do not exist in the model; the additional implications are the extension of the model. The model can be used for local governments or countries.Practical implicationsCountries can calculate the theoretical cost of corruption in their local, regional or national economies, based on two specific acts of corruption, in political, private and public corruption; bribery and overpricing of public works.Social implicationsThe social implications include knowing the theoretical cost of corruption and their effects.Originality/valueThe model calculates the cost of corruption and its economic and social impact.
Number-location bias: do consumers correctly process the number on the product package?
Authors: Park Jihye , Ma Yoon Jin 
Published: February 2019

PurposeThis study aims to investigate the following three issues: whether consumers process numeric information with locational cues, which locations (horizontal vs vertical) are more influential in processing numbers and whether a number-location association is weakened or strengthened when a visual reference frame moves up or down.Design/methodology/approachA field study and a series of three lab experiments were conducted to examine the location effect of numeric information on the packagefaçadeon the perceived magnitude of a number.FindingsThe authors found that a number at the right was perceived as larger than one at the left only when the number is located at the bottom. Also, placing numeric information at the bottom rather than the top of a product packagefaçadewas more powerful in processing the numeric information, but this is true only when the visual frame is set lower.Practical implicationsThis study provides practical insights for product managers in placing core numeric information on product packaging to effectively communicate product value to consumers. Optimal locations can be deliberately considered along with types of numeric information and product categories. For healthy products that promote fewer calories, the top area of the packagefaçademay be a better position for placing information on calories per serving to make the product more appealing to those who follow a healthy diet. Heavier, more voluminous products (e.g., refrigerator) better position their volume/weight information at the bottom than at the top or at the right of the bottom than at the left of the bottom on the product facade. Either the left side or right side of the top position may be beneficial for thinner, lightweight products (e.g., television).Originality/valueThe present work adds valuable empirical findings; inconsistent with past research, left-right location-number associations are not always true. People tend to associate smaller numbers with left-side locations and larger numbers with right-side locations only when the number is located at the bottom. Also, the study reported that top-small, bottom-large associations are not always true. The difference in perceived magnitude of the number between a number at the top and one at the bottom within the visual frame is significant only when the visual frame is set close to the ground.
Aggregatibacter actinomycetemcomitans induces detachment and death of human gingival epithelial cells and fibroblasts via elastase release following leukotoxin‐dependent neutrophil lysis
Authors: Hiyoshi Takumi , Domon Hisanori , Maekawa Tomoki , Nagai Kosuke , Tamura Hikaru , Takahashi Naoki , Yonezawa Daisuke , Miyoshi Tomohiro , Yoshida Akihiro , Tabeta Koichi , Terao Yutaka 
Published: February 2019

AbstractAggregatibacter actinomycetemcomitans is considered to be associated with periodontitis. Leukotoxin (LtxA), which destroys leukocytes in humans, is one of this bacterium's major virulence factors. Amounts of neutrophil elastase (NE), which is normally localized in the cytoplasm of neutrophils, are reportedly increased in the saliva of patients with periodontitis. However, the mechanism by which NE is released from human neutrophils and the role of NE in periodontitis is unclear. In the present study, it was hypothesized that LtxA induces NE release from human neutrophils, which subsequently causes the breakdown of periodontal tissues. LtxA‐treatment did not induce significant cytotoxicity against human gingival epithelial cells (HGECs) or human gingival fibroblasts (HGFs). However, it did induce significant cytotoxicity against human neutrophils, leading to NE release. Furthermore, NE and the supernatant from LtxA‐treated human neutrophils induced detachment and death of HGECs and HGFs, these effects being inhibited by administration of an NE inhibitor, sivelestat. The present results suggest that LtxA mediates human neutrophil lysis and induces the subsequent release of NE, which eventually results in detachment and death of HGECs and HGFs. Thus, LtxA‐induced release of NE could cause breakdown of periodontal tissue and thereby exacerbate periodontitis.
Pharmacological inhibition of protease‐activated receptor‐2 reduces crescent formation in rat nephrotoxic serum nephritis
Authors: Han Yingjie , Tian Lifang , Ma Frank , Tesch Greg , Vesey David A. , Gobe Glenda C. , Lohman Rink‐Jan , Morais Christudas , Suen Jacky Y. , Fairlie David P. , Nikolic‐Paterson David J. 
Published: February 2019

SummaryGlomerular crescent formation is a hallmark of rapidly progressive forms of glomerulonephritis. Thrombosis and macrophage infiltration are features of crescent formation in human and experimental kidney disease. Protease‐activated receptor‐2 (PAR‐2) is a G‐protein coupled receptor that links coagulation and inflammation. This study investigated whether pharmacological inhibition of PAR‐2 can suppress glomerular crescent formation in rat nephrotoxic serum nephritis (NTN). Disease was induced in Wistar Kyoto rats by immunisation with sheep IgG followed by administration of sheep nephrotoxic serum. Rats (n = 8/group) received the PAR‐2 antagonist (GB88, 10 mg/kg/p.o.), vehicle or no treatment starting 3 days before nephrotoxic serum injection and continuing until day 14. Vehicle and untreated rats developed thrombosis and macrophage infiltration in the glomerular tuft and Bowman's space in conjunction with prominent crescent formation. Activation of JNK signalling and proliferation in parietal epithelial cells was associated with crescent formation. GB88 treatment significantly reduced crescent formation with a substantial reduction in glomerular thrombosis, reduced macrophage infiltration in Bowman's space, and reduced activation of parietal epithelial cells. However, GB88 did not protect against the development of proteinuria, renal function impairment, inflammation or tubular cell damage in the NTN model. In conclusion, PAR‐2 plays a specific role in glomerular crescent formation by promoting glomerular thrombosis, macrophage accumulation in Bowman's space and activation of parietal epithelial cells.
The Cyclical Behaviour of the Labour Force Participation Rate in Australia
Authors: Evans Richard , Moore Angus , Rees Daniel M 
Published: February 2019

AbstractWe examine the cyclical relationship between labour market participation and economic activity in Australia. We find that the participation rate has a large and economically meaningful cyclical component. By cohort, the participation rates of young people, 25−54 year‐old females and older males are the most responsive to changes in economic conditions. If the participation rate did not adjust, expansions would be more inflationary; on the other hand, recessions would be more disinflationary and lead to larger increases in involuntary unemployment.
Waist to height ratio is the anthropometric index that most appropriately mirrors the lifestyle and psychological risk factors of obesity
Authors: Tomas Željka , Škarić‐Jurić Tatjana , Zajc Petranović Matea , Jalšovec Marta , Rajić Šikanjić Petra , Smolej Narančić Nina 
Published: February 2019

AimTo determine to what extent the lifestyle and psychological factors influenced the occurrence of obesity in the population of the Mediterranean island of Vis (Croatia); also to relate the examined risk factors to several obesity indicators in order to select the most sensitive one.MethodsCross‐sectional population study included 960 participants of both sexes (18–93 years) in whom the obesity was estimated using anthropometric indicators. The factor analysis of 55‐item Food Frequency Questionnaire (FFQ) was performed as well as the General Health Questionnaire (GHQ12) for the self‐assessment of psychological health and wellbeing. FFQ and GHQ12 individual factors’ scores, sex, age, physical activity, smoking and socioeconomic status were further used as independent variables in the multiple linear regression analyses with five obesity indicators as dependent variables.ResultsThe examined risk factors explained the highest proportion of variance of the waist to height ratio (WHtR) in comparison with all other indicators of obesity (body mass index (BMI), waist to hip ratio, sum of skinfolds thicknesses, fat mass percentage). Only the dietary factors showed a significant relation to BMI, while almost all of the tested variables–dietary pattern, psychological structure, smoking habit and physical activity–had a significant association with WHtR.ConclusionsWHtR is the most useful indicator of obesity as it had a profiled relation with a number of lifestyle factors as well as with psychological health. The present study also revealed the importance of psychological factors for obesity phenotype, particularly the behavioural pattern which could be described as avoidance of dealing with problems.
Potential role of lava lizards as pollinators across the Galápagos Islands
Authors: HERVÍAS‐PAREJO Sandra , NOGALES Manuel , GUZMÁN Beatriz , TRIGO María del Mar , OLESEN Jens M. , VARGAS Pablo , HELENO Ruben , TRAVESET Anna 
Published: February 2019

AbstractLizards have been reported as important pollinators on several oceanic islands. Here we evaluate the potential role of Galápagos lava lizards (Microlophus spp.) as pollinators across their radiation. Over 3 years, we sampled pollen transport by 9 lava lizard species on the 10 islands where they are present, including 7 single‐island endemics. Overall, only 25 of 296 individuals sampled (8.4%) transported pollen of 10 plant species, the most common being Prosopis juliflora, Exodeconus miersii, Sesuvium sp. and Cordia leucophlyctis. At least 8 of these plant species were native, and none were confirmed as introduced to the archipelago. Despite the low overall proportion of individuals carrying pollen, this was observed in 7 of the nine lizard species, and on 8 of the ten main islands (Española, Fernandina, Floreana, Isabela, Marchena, Pinta, Santa Cruz and Santiago), suggesting that this is a widespread interaction. The results reported here support the potential role of lava lizards as pollinators across their radiation, although they may represent a relatively modest contribution when compared with birds and insects. However, we cannot discard that lizards may be ecologically significant for particular plant species and ecosystems given the specific climatic condition and functional diversity of each island.
Voles and weasels in the boreal Fennoscandian small mammal community: what happens if the least weasel disappears due to climate change?
Authors: YLÖNEN Hannu , HAAPAKOSKI Marko , SIEVERT Thorbjörn , SUNDELL Janne 
Published: February 2019

AbstractClimate change, habitat loss and fragmentation are major threats for populations and a challenge for individual behavior, interactions and survival. Predator–prey interactions are modified by climate processes. In the northern latitudes, strong seasonality is changing and the main predicted feature is shortening and instability of winter. Vole populations in the boreal Fennoscandia exhibit multiannual cycles. High amplitude peak numbers of voles and dramatic population lows alternate in 3–5‐year cycles shortening from North to South. One key factor, or driver, promoting the population crash and causing extreme extended lows, is suggested to be predation by the least weasel. We review the arms race between prey voles and weasels through the multiannual density fluctuation, affected by climate change, and especially the changes in the duration and stability of snow cover. For ground‐dwelling small mammals, snow provides thermoregulation and shelter for nest sites, and helps them hide from predators. Predicted increases in the instability of winter forms a major challenge for species with coat color change between brown summer camouflage and white winter coat. One of these is the least weasel, Mustela nivalis nivalis. Increased vulnerability of wrong‐colored weasels to predation affects vole populations and may have dramatic effects on vole dynamics. It may have cascading effects on other small rodent–predator interactions and even on plant–animal interactions and forest dynamics.
Unconventional Natural Gas Accumulations in Stacked Deposits: A Discussion of Upper Paleozoic Coal‐Bearing Strata in the East Margin of the Ordos Basin, China
Authors: LI Yong , YANG Jianghao , PAN Zhejun , MENG Shangzhi , WANG Kai , NIU Xinlei 
Published: February 2019

AbstractThe Upper Paleozoic (Carboniferous to Permian) succession in the east margin of the Ordos Basin in the North China Craton has a potential to contain significant hydrocarbon resources, though attention have been mainly attracted for its successful development of coalbed methane (CBM). To improve the previous resource estimates and evaluate the hydrocarbon play possibilities, this study incorporated new discoveries of hydrocarbon units and their stratigraphic relation with source rocks, hydrocarbon migration and trapping configurations. Continuous hydrocarbon accumulation units were identified within the Upper Paleozoic, including the Taiyuan, Shanxi and Xiashihezi formations with great tight gas potential, and the Taiyuan and Shanxi formations also containing shale gas and CBM. Different strata combinations are identified with coal deposition and favour for continuous gas accumulations, including the tidal flat, deltaic and fluvial systems distributed in most of the study areas. Methane was not only generated from the thick coal seams in the Taiyuan and Shanxi formations, but also from shale and dark mudstones. The coal, shale and tight sandstones are proved of remarkable gas content and hydrocarbon indications, and the gas saturation of tight sandstones decreases upward. The stacked deposit combinations vary isochronally in different areas, while the coal seams were developed stably showing good gas sources. Two key stages control the hydrocarbon enrichment, the continuous subsidence from coal forming to Late Triassic and the anomalous paleo‐geothermal event happened in Early Cretaceous, as indicated by the fluid inclusions evidence. Extensive areas show good hydrocarbon development potential presently, and more works should be focused on the evaluation and selection of good reservoir combinations.
Numerical Taxonomy and Bayes Discriminant Analysis on 42 Fossil Species in Dicksoniaceae from China
Authors: XIN Cunlin , WANG Jingjing , WANG Luhan , ZHANG Yamei 
Published: February 2019

AbstractAs the basal group of Polypodiales, the specific taxonomy of Dicksoniaceae is still being debated. As a quantitative analysis method, numerical taxonomy has been applied to the taxonomic study of many plant families and genera in recent years due to its simplicity and high accuracy. However, the numerical analysis of the Dicksoniaceae fossils has not been reported at present. In the present study, the pinnule morphological data of 42 Mesozoic fossil species of the Dicksoniaceae were analyzed using cluster analysis, principal component analysis and correlation analysis. The results revealed that 42 taxonomic units could be divided into six representative groups, which are consistent with the traditional taxonomy. After screening, an identification key on 28 fossil species of four genera with a definite taxonomic position was established. According to the quantitative analysis, a Bayes discriminant model was established for the selected species. Lastly, the model was tested using the morphological data of the fossil pinnules in Dicksoniaceae from the Yaojie Formation, suggesting that the discriminant model is accurate to a certain extent. As a result, the numerical taxonomy can be applied to the classification of the Dicksoniaceae fossils.
Heavy Oils and Oil Sands: Global Distribution and Resource Assessment
Authors: LIU Zuodong , WANG Hongjun , BLACKBOURN Graham , MA Feng , HE Zhengjun , WEN Zhixing , WANG Zhaoming , YANG Zi , LUAN Tiansi , WU Zhenzhen 
Published: February 2019

AbstractGlobal recoverable resources of heavy oil and oil sands have been assessed by CNPC using a geology‐based assessment method combined with the traditional volumetric method, spatial interpolation method, parametric‐probability method etc. The most favourable areas for exploration have been selected in accordance with a comprehensive scoring system. The results show: (1) For geological resources, CNPC estimate 991.18 billion tonnes of heavy oil and 501.26 billion tonnes of oil sands globally, of which technically recoverable resources of heavy oil and oil sands comprise 126.74 billion tonnes and 64.13 billion tonnes respectively. More than 80% of the resources occur within Tertiary and Cretaceous reservoirs distributed across 69 heavy‐oil basins and 32 oil‐sands basins. 99% of recoverable resources of heavy oil and oil sands occur within foreland basins, passive continental‐margin basins and cratonic basins. (2) Since residual hydrocarbon resources remain following large‐scale hydrocarbon migration and destruction, heavy oil and oil sands are characterized most commonly by late hydrocarbon accumulation, the same basin types and source‐reservoir conditions as for conventional hydrocarbon resources, shallow burial depth and stratabound reservoirs. (3) Three accumulation models are recognised, depending on basin type: degradation along slope; destruction by uplift; and migration along faults. (4) In addition to mature exploration regions such as Canada and Venezuela, the Volga‐Ural Basin and the Pre‐Caspian Basin are less well‐explored and have good potential for oil‐sand discoveries, and it is predicted that the Middle East will be an important region for heavy‐oil development.