bluuebunny/crossref_metadata_2025_split huggingface dataset:
Fiscal Policy, Economic Uncertainty and Tax Avoidance Behavior Evidence from Pakistan Stock Exchange
Authors: Shabbir Muhammad Khurram , Hashmi Aijaz Mustafa , Ahmad Ishtiaq 
Published: October 2024

This study adds novelty in extending the tax literature by examining the fiscal policy's government spending and economic policy uncertainty and their impact on the tax avoidance behavior of Pakistan's non-financial listed firms of Pakistan from 2011 to 2020. The panel regression is used to analyze the sample size of 295 non-financial listed firms in the Pakistan stock exchange (PSX). The results show that economic policy uncertainty has a significant positive relationship with the tax avoidance measures of accounting effective tax rate, current effective tax rate, and long-run accounting effective tax rate respectively. This indicates that the increase of uncertainty in economic policy surges the tax payments of the listed Pakistani non-financial firms. The Government spending measured by Government size has a significant negative relationship with the long-run accounting effective tax rate. The study also consists of the control variables including cash, firm leverage, firm age, and firm size. Cash, leverage, and firm age have a significant positive relationship with tax avoidance measures. The study provides the policy implications for the policymakers that they should analyze the different economic policies with respect to different firms and how their effective tax rates are affected by these policies. Furthermore, the government spending which is regulated by the fiscal policy, the policy makers when setting it should keep this in their consideration that the increase in the Government spending in the long run can potentially promote the tax avoidance behavior of the firms. This study has significance for the policymakers and the academicians in understanding the tax avoidance behavior of firms concerning the fiscal and uncertainty of the economic policy in Pakistan.
Family Ostracism through the Lens of Reciprocity Theory in Contemporary Era: A Statistical Analysis on the outcomes of Job Engagement and Task Performance
Authors: Iqbal Mazhar , Ur Rehman M. Amjad , Ahmed Adeel 
Published: October 2024

This paper shed light on the relationship between family ostracism, job engagement and task performance in security personnel of different organization of Punjab and the relationship among variables also supported via theory of reciprocity. A historically disregarded subject, family ostracism has significant influence on job engagement and task performance at the workplace. In this study, a specific population or sample is analyzed using a quantitative approach, the respondents of this study are 191 security personnel of different organization of province Punjab and the data was collected through questionnaire by using convenient sampling. Exclusion from life matters threatens fundamental psychological needs with highly detrimental repercussions on individual lives. The ostracized individuals from families have bad impacts on organizational productivity by performing worst. The data was analyzed using linear regression and Hayes Process method in SPSS. The result of the study indicates that Family ostracism impact negatively on the job engagement and task performance. Finding of the study also reveal that job engagement mediate the relationship between family ostracism and task performance to enhance the task performance of the employee.
Conflit de valeurs entre liberté d’expression et droit à l’égale dignité : réflexions autour de l’arrêt Ward
Authors: Robitaille David 
Published: October 2024

Dans l’arrêt Ward c Commission des droits de la personne et des droits de la jeunesse, la Cour suprême du Canada a tranché une question difficile et délicate : où tracer la ligne entre la liberté d’expression, d’une part, et, d’autre part, les droits à la dignité et à l’égale dignité? Une majorité de cinq juges a reconnu le droit de l’humoriste Mike Ward, dans le cadre d’une démarche artistique expressive, de rire publiquement du handicap avec lequel vit Jérémy Gabriel, encore enfant au moment des faits en litige. Ainsi, sauf de rares exceptions, la Charte des droits et libertés de la personne du Québec n’a pas pour objet et ne devrait pas avoir pour effet d’encourager la censure. Pour les quatre juges dissidents, les blagues litigieuses de l’humoriste constituaient plutôt de la discrimination, fondée sur le handicap, dans l’exercice du droit à la dignité, contraire aux articles 4 et 10 de la Charte des droits et libertés de la personne du Québec. Il ne s’agirait donc pas d’un litige portant principalement sur la liberté d’expression, mais d’une affaire mettant en cause le droit à la non-discrimination d’un enfant handicapé et vulnérable. Ce texte vise à s’interroger sur les fondements, explicites et implicites, des motifs majoritaires et dissidents dans cet arrêt, sur les « jugements de valeur » effectués par les juges, et à les situer plus largement au regard de la structure et de la portée des droits à la dignité, à l’égalité et à la libre expression garantis par la Charte québécoise.
A pooled analysis of the incidence and mortality risk of atrial fibrillation in patients with COVID-19
Authors: Shen Nan-Nan , Wang Jia-Liang , Liu Xin-Wen , Fu Yong-Ping , Chen Xue-Fang 
Published: October 2024

Background
There exist serious cardiovascular complications subsequent to SARS-Cov2 infection (COVID-19); however, the association between COVID-19 and atrial fibrillation (AF) remains to be elucidated. We aimed to assess the prevalence of AF among COVID-19 patients and its associated risk of death.

Methods
The present systematic review was performed in accordance with the PRISMA guidelines. The protocol was registered with CRD42022306523. A comprehensive literature search was performed across PubMed, Embase, and Cochrane databases to identify studies reporting on the prevalence of pre-existing or new-onset fibrillation (AF), and/or the associated clinical outcomes in patients with COVID-19 from January 2020 to December 2023. The random-effect model was used to estimate the prevalence of AF and its related mortality.

Results
A total of 80 studies, including 39,062,868 COVID-19 patients, were identified in the present investigation. The prevalence rates of pre-existing AF or new-onset AF were 10.5% (95% CI [9.3–11.7%]) or 10.3% (95% CI [6.2–14.5%]), respectively. Subgroup analysis revealed a two fold higher incidence of AF in older patients (≥65 years) compared to younger patients (<65 years) (14.4% vs. 6.4%). The highest rate of AF was observed in Europeans (10.7%, 95% CI [10.2–11.2%]), followed by Northern Americans (10.0%, 95% CI [8.2–11.7%]), while Asians demonstrated a lower prevalence (2.7%, 95% CI [2.2–3.3%]). Notably, severe COVID-19 patients displayed a significantly elevated prevalence of AF at 14.l% (95% CI [13.3–14.9%]), which was approximately 2.5-fold higher than that in non-severe patients (5.2%, 95% CI [4.8–5.5%]). Both pre-existing (HR: 1.83, 95% CI [1.49–2.17]) and new-onset AF (HR: 3.47, 95% CI [2.26–5.33]) were associated with an increased mortality risk among COVID-19 patients. Furthermore, the effect on mortality risk was more significant in Asians (HR: 5.33, 95% CI [1.62–9.04]), compared to Europeans (HR: 1.68, 95% CI [1.24–2.13]) and North Americans (HR: 2.01, 95% CI [1.18–2.83]).

Conclusion
This study comprehensively investigated the association between AF and COVID-19 in a real-world setting. Notably, a high prevalence of AF was observed among older individuals, severe COVID-19 patients, and in Europe and Northern America. Moreover, co-existing AF was found to be associated with an increased risk for mortality. Further investigations are warranted to improve the management and outcomes of COVID-19 patients with AF.
Adaptive fault‐tolerant attitude tracking control for spacecraft formation with unknown inertia
Authors: Zhu Zhihao , Guo Yu 
Published: September 2017

SummaryIn this paper, an adaptive fault‐tolerant attitude coordinated tracking problem for spacecraft formation is investigated under a directed communication topology containing a spanning tree with the leader as the root, where inertia matrices and external disturbances are unknown time‐varying. With no prior knowledge of faults and inertia, an adaptive approach is proposed to reject the influence of disturbances and uncertainties. Meanwhile, combining with a consensus algorithm and graph theory, an adaptive fault‐tolerant attitude synchronization tracking control law is presented to regulate the attitude to a common time‐varying reference state. Aiming at optimizing the control law, a dynamic adjustment function is introduced to adjust the control gain according to the attitude tracking error. The effectiveness of the proposed control approach is demonstrated through simulation results.
Synthesis and Applications of Stimuli‐Responsive DNA‐Based Nano‐ and Micro‐Sized Capsules
Authors: Liao Wei‐Ching , Willner Itamar 
Published: September 2017

AbstractStimuli‐responsive, drug‐loaded, DNA‐based nano‐ and micro‐capsules attract scientific interest as signal‐triggered carriers for controlled drug release. The methods to construct the nano‐/micro‐capsules involve i) the layer‐by‐layer deposition of signal‐reconfigurable DNA shells on drug‐loaded microparticles acting as templates, followed by dissolution of the core templates; ii) the assembly of three‐dimensional capsules composed of reconfigurable DNA origami units; and iii) the synthesis of stimuli‐responsive drug‐loaded capsules stabilized by DNA−polymer hydrogels. Triggers to unlock the nano‐/micro‐capsules include enzymes, pH, light, aptamer−ligand complexes, and redox agents. The capsules are loaded with fluorescent polymers, metal nanoparticles, proteins or semiconductor quantum dots as drug models, with anti‐cancer drugs, e.g., doxorubicin, or with antibodies inhibiting cellular networks or enzymes over‐expressed in cancer cells. The mechanisms for unlocking the nano‐/micro‐capsules and releasing the drugs are discussed, and the applications of the stimuli‐responsive nano‐/micro‐capsules as sense‐and‐treat systems are addressed. The scientific challenges and future perspectives of nano‐capsules and micro‐capsules in nanomedicine are highlighted.
Temporal and Remote Tuning of Piezophotonic‐Effect‐Induced Luminescence and Color Gamut via Modulating Magnetic Field
Authors: Wong Man‐Chung , Chen Li , Bai Gongxun , Huang Long‐Biao , Hao Jianhua 
Published: September 2017

AbstractLight‐emitting materials have been extensively investigated because of their widespread applications in solid‐state lighting, displays, sensors, and bioimaging. In these applications, it is highly desirable to achieve tunable luminescence in terms of luminescent intensity and wavelength. Here, a convenient physical approach of temporal and remote tuning of light‐emitting wavelength and color is demonstrated, which is greatly different from conventional methods. It is shown that by modulating the frequency of magnetic‐field excitation at room temperature, luminescence from the flexible composites of ZnS:Al, Cu phosphors induced by the piezophotonic effect can be tuned in real time and in situ. The mechanistic investigation suggests that the observed tunable piezophotonic emission is ascribed to the tilting band structure of the ZnS phosphor induced by magnetostrictive strain under a high frequency of magnetic‐field excitation. Furthermore, some proof‐of concept devices, including red–green–blue full‐color displays and tunable white‐light sources are demonstrated simply by frequency modulation. A new understanding of the fundamentals of both luminescence and magnetic–optics coupling is thus provided, while offering opportunities in magnetic–optical sensing, piezophotonics, energy harvesting, novel light sources, and displays.
Controlling Molecular Doping in Organic Semiconductors
Authors: Jacobs Ian E. , Moulé Adam J. 
Published: September 2017

AbstractThe field of organic electronics thrives on the hope of enabling low‐cost, solution‐processed electronic devices with mechanical, optoelectronic, and chemical properties not available from inorganic semiconductors. A key to the success of these aspirations is the ability to controllably dope organic semiconductors with high spatial resolution. Here, recent progress in molecular doping of organic semiconductors is summarized, with an emphasis on solution‐processed p‐type doped polymeric semiconductors. Highlighted topics include how solution‐processing techniques can control the distribution, diffusion, and density of dopants within the organic semiconductor, and, in turn, affect the electronic properties of the material. Research in these areas has recently intensified, thanks to advances in chemical synthesis, improved understanding of charged states in organic materials, and a focus on relating fabrication techniques to morphology. Significant disorder in these systems, along with complex interactions between doping and film morphology, is often responsible for charge trapping and low doping efficiency. However, the strong coupling between doping, solubility, and morphology can be harnessed to control crystallinity, create doping gradients, and pattern polymers. These breakthroughs suggest a role for molecular doping not only in device function but also in fabrication—applications beyond those directly analogous to inorganic doping.
Liquid‐Cell Electron Microscopy of Adsorbed Polymers
Authors: Nagamanasa Kandula Hima , Wang Huan , Granick Steve 
Published: September 2017

AbstractIndividual macromolecules of polystyrene sulfonate and poly(ethylene oxide) are visualized with nanometer resolution using transmission electron microscopy (TEM) imaging of aqueous solutions with and without added salt, trapped in liquid pockets between creased graphene sheets. Successful imaging with 0.3 s per frame is enabled by the sluggish mobility of the adsorbed molecules. This study finds, validating others, that an advantage of this graphene liquid‐cell approach is apparently to retard sample degradation from incident electrons, in addition to minimizing background scattering because graphene windows are atomically thin. Its new application here to polymers devoid of metal‐ion labeling allows the projected sizes and conformational fluctuations of adsorbed molecules and adsorption–desorption events to be analyzed. Confirming the identification of the observed objects, this study reports statistical analysis of datasets of hundreds of images for times up to 100 s, with variation of the chemical makeup of the polymer, the molecular weight of the polymer, and the salt concentration. This observation of discrete polymer molecules in solution environment may be useful generally, as the findings are obtained using an ordinary TEM microscope, whose kind is available to many researchers routinely.
A study of dielectric behavior of manganese doped barium titanate–polyimide composites
Authors: Kumari Anuradha , Dasgupta Ghosh Barnali 
Published: September 2017

AbstractIn this work, a series of BaTi1−xMnxO3–polyimide films were prepared by simple solution casting method. For the preparation of composite films firstly, manganese doped barium titanate, BaTi1−xMnxO3 (where x = 0.00, 0.01, 0.03, 0.05) was synthesized by sol‐gel process. The effect of Mn doping on its structural and dielectric properties was nicely explained. The highest dielectric constant value of 7,104 was obtained for BaTi0.99Mn0.01O3 (BTMn) nanoparticles with low dielectric loss value 2.44. It was observed that Mn‐doping concentration on barium titanate influences its crystal structure. Improved dielectric properties were reported for nanocomposite thin films containing BaTi0.99Mn0.01O3 and polyimide (PI). A series of five homogeneous nanocomposite films were successfully prepared and were characterized thoroughly. The dielectric properties were studied as a function of frequency and loading percentage of BTMn in PI. The dielectric constant of the BTMn/PI nanocomposite films increased from 3.23 to 8.63 with the increase in loading percentage of ceramic from 0 to 5 wt%, respectively. The nanocomposite films were flexible with good mechanical properties and the flexibility decreased with increase in loading percentage of BTMn. The films showed high thermal stability in nitrogen atmosphere up to 571°C with 10% weight loss and also exhibited high glass transition temperature up to 337°C.
Single‐Atom Catalysts: Emerging Multifunctional Materials in Heterogeneous Catalysis
Authors: Zhang Huabin , Liu Guigao , Shi Li , Ye Jinhua 
Published: September 2017

AbstractSupported metal nanoparticles are the most widely investigated heterogeneous catalysts in catalysis community. The size of metal nanostructures is an important parameter in influencing the activity of constructed catalysts. Especially, as coordination unsaturated metal atoms always work as the catalytically active centers, decreasing the particle size of the catalyst can greatly boost the specific activity per metal atom. Single‐atom catalysts (SACs), containing single metal atoms anchored on supports, represent the utmost utilization of metallic catalysts and thus maximize the usage efficiency of metal atom. However, with the decreasing of particle size, the surface free energy increases obviously, and tends to aggregate into clusters or particles. Selection of an appropriate support is necessary to interact with isolated atoms strongly, and thus prevents the movement and aggregation of isolated atoms, creating stable, finely dispersed active sites. Furthermore, with uniform single‐atom dispersion and well‐defined configuration, SACs afford great space for optimizing high selectivity and activity. In this review, a detailed discussion of preparing, characterizing, and catalytically testing within this family is provided, including the theoretical understanding of key aspects of SACs materials. The main advantages of SACs as catalysts and the challenges faced for further improving catalytic performance are also highlighted.
On the Use of Luminescence Intensity Images for Quantified Characterization of Perovskite Solar Cells: Spatial Distribution of Series Resistance
Authors: Walter Daniel , Wu Yiliang , Duong The , Peng Jun , Jiang Liangcong , Fong Kean Chern , Weber Klaus 
Published: September 2017

AbstractPerovskite solar cells (PSCs) have made rapid advances in efficiency when fabricated as small‐area devices. A key challenge is to increase the active area while retaining high performance, which requires fast and reliable measurement techniques to spatially resolve cell properties. Luminescence imaging‐based techniques are one attractive possibility. A thermodynamic treatment of the luminescence radiation from MAPbI3 and related perovskite semiconductors predicts that the intensity of luminescence emission is proportional to the electrochemical potential in the perovskite absorber, bringing with it numerous experimental advantages. However, concerns arise about the impact of the often‐observed hysteretic behavior on the interpretation of luminescence‐based measurements. This study demonstrates that despite their hysteretic phenomena, at steady‐state perovskite solar cells are amenable to quantitative analysis of luminescence images. This is demonstrated by calculating the spatial distribution of series resistance from steady‐state photoluminescence images. This study observes good consistency between the magnitude, voltage‐dependence, and spatial distribution of series resistance calculated from luminescence images and from cell‐level current–voltage curves and uncalibrated luminescence images, respectively. This method has significant value for the development of PSC process control, design and material selection, and illustrates the possibilities for large‐area, spatially resolved, quantitative luminescence imaging‐based characterization of PSCs.
Molecular Interlayers in Hybrid Perovskite Solar Cells
Authors: Deng Wentao , Liang Xinxing , Kubiak Peter S. , Cameron Petra J. 
Published: September 2017

AbstractOrganic–inorganic hybrid perovskite solar cells (PSC) are promising third‐generation solar cells. They exhibit good power conversion efficiencies and in principle they can be fabricated with lower energy consumption than many more established technologies. To improve the efficiency and long‐term stability of PSC, organic molecules are frequently used as “interlayers.” Interlayers are thin layers or monolayers of organic molecules that modify a specific interface in the solar cell. Here, the latest progress in the use of interlayers to optimize the performance of PSC is reviewed. Where appropriate interesting examples from the field of organic photovoltaics (OPV) are also presented as there are many similarities in the types of interlayers that are used in PSC and OPV. The review is organized into three parts. The first part focuses on why organic molecule interlayers improve the performance of the solar cells. The second section discusses commonly used molecular interlayers. In the last part, different approaches to make thin and uniform interlayers are discussed.
Hot‐Substrate Deposition of Hole‐ and Electron‐Transport Layers for Enhanced Performance in Perovskite Solar Cells
Authors: Yu Zhenhua , Zhang Linxing , Tian Sen , Zhang Fan , Zhang Bin , Niu Fangfang , Zeng Pengju , Qu Junle , Rudd Peter Neil , Huang Jinsong , Lian Jiarong 
Published: September 2017

AbstractCharge transport layers play an important role in determining the power conversion efficiencies (PCEs) of perovskite solar cells (PSCs). However, it has proven challenging to produce thin and compact charge transport layers via solution processing techniques. Herein, a hot substrate deposition method capable of improving the morphology of high‐coverage hole‐transport layers (HTLs) and electron‐transport layers (ETLs) is reported. PSC devices using HTLs deposited on a hot substrate show improvement in the open‐circuit voltage (Voc) from 1.041 to 1.070 V and the PCE from 17.00% to 18.01%. The overall device performance is then further enhanced with the hot substrate deposition of ETLs as the Voc and PCE reach 1.105 V and 19.16%, respectively. The improved performance can be explained by the decreased current leakage and series resistance, which are present in PSCs with rough and discontinuous HTLs and ETLs.
Charakterisierung von Wasserstoffbrücken zwischen Ionen in protischen ionischen Flüssigkeiten mittels NMR‐Deuteron‐Quadrupol‐Kopplungskonstanten – Unterschiede zu H‐Brücken in Amiden, Peptiden und Proteinen
Authors: Khudozhitkov Alexander E. , Stange Peter , Golub Benjamin , Paschek Dietmar , Stepanov Alexander G. , Kolokolov Daniil I. , Ludwig Ralf 
Published: September 2017

AbstractWir zeigen die ersten mittels Festkörper‐NMR gemessenen Deuteron‐Quadrupol‐Kopplungskonstanten (DQCCs) für eine Auswahl von protischen ionischen Flüssigkeiten (PILs). Die experimentellen Resultate werden gestützt durch Dichtefunktionalrechungen mit Dispersionskorrektur (DFT‐D3) und Moleküldynamik(MD)‐Simulationen. Die Werte der DQCCs der ND‐Bindung des Triethylammonium‐Kations sind die niedrigsten, welche bisher für Deuteronen in PILs gemessenen wurden, und lassen auf starke H‐Brücken zwischen Ionen schließen. Die NMR‐Kopplungsparameter werden mit denen in Amiden, Peptiden und Proteinen verglichen. Die DQCCs zeigen ein charakteristisches Verhalten bei Erhöhung der Wechselwirkungsstärke des Gegenions und der Variation der H‐Brücken‐Bindungsmotive. Wir zeigen die über große Temperaturbereiche gleichzeitig vorhandenen quadrupolaren Aufspaltungsmuster und die schmale Flüssigkeitsbande in den NMR‐Spektren, welche die heterogene Natur der PILs verdeutlichen.