bluuebunny/crossref_metadata_2025_split huggingface dataset:
Income Shifting in the Spanish Dual Income Tax*
Authors: López‐Laborda Julio , Vallés‐Giménez Jaime , Zárate‐Marco Anabel 
Published: May 2017

AbstractBased on a model of behavioural response to taxes, and using the Taxpayers Panel from the Instituto de Estudios Fiscales for the period 1999–2009, we analyse whether the dual nature of the Spanish personal income tax (PIT), reinforced by the 2007 reform, has influenced taxpayers’ behaviour, causing them to convert part of their ‘general income’ (from labour, real estate or economic activities) into ‘savings income’ (from movable capital or capital gains). We also extend the analysis of income shifting and study whether Spanish taxpayers also responded to the different tax treatments given to the two types of savings income (from movable capital and capital gains) until 2007, transforming savings income from one type to the other. The results of our study demonstrate three facts. First, Spanish taxpayers did respond to the different tax rates, shifting income from the general base to different forms of savings, especially capital gains. The highest‐income individuals and the self‐employed and business owners are the groups where this behaviour was most marked. Second, the self‐employed and business owners also turned income from movable assets into capital gains, guided by their different tax rates. And third, we find signs of ‘anticipation’ and ‘learning’ effects caused by the 2007 tax reform. We believe that the results obtained will enrich the growing literature on income shifting.
Defect structure‐electrical property relationship in Mn‐doped calcium strontium titanate dielectric ceramics
Authors: Zhang Lin , Hao Hua , Zhang Shujun , Lanagan Michael T. , Yao Zhonghua , Xu Qi , Xie Juan , Zhou Jing , Cao Minghe , Liu Hanxing 
Published: May 2017

AbstractCa0.6Sr0.4TiO3 (CST) ceramics with different amounts of Mn dopant (0‐2.0 mol%) were prepared by solid‐state reaction method. The electric field and temperature stability of energy storage performance was found to be greatly enhanced with moderate doped level of 0.5 mol%. The dielectric loss‐frequency spectra revealed the existence and evolution of defect dipoles at elevated temperature, which was confirmed directly by electron paramagnetic resonance (EPR) spectra. The response of defect dipoles was characterized by thermally stimulated depolarization current (TSDC), where the activation energy and the concentration evolution of defect dipoles were calculated, with the highest values observed for 0.5% doped samples. The dissociation of defect dipoles and the movement of free were analyzed by high‐temperature impedance spectra analysis, with the activation energy of 1.04‐1.60 eV, and 0.5% doped samples also demonstrated the highest Ea. The relationship between microscopic defect structure and macroscopic electrical behavior was established in this work.
Choice of Allocations and Constructs for Attributional or Consequential Life Cycle Assessment and Input‐Output Analysis
Authors: Majeau‐Bettez Guillaume , Dandres Thomas , Pauliuk Stefan , Wood Richard , Hertwich Edgar , Samson Réjean , Strømman Anders Hammer 
Published: May 2017

SummaryThe divide between attributional and consequential research perspectives partly overlaps with the long‐standing methodological discussions in the life cycle assessment (LCA) and input‐output analysis (IO) research communities on the choice of techniques and models for dealing with situations of coproduction.The recent harmonization of LCA allocations and IO constructs revealed a more diverse set of coproduction models than had previously been understood. This increased flexibility and transparency in inventory modeling warrants a re‐evaluation of the treatment of coproduction in analyses with attributional and consequential perspectives.In the present article, the main types of coproductions situations and of coproduction models are reviewed, along with key desirable characteristics of attributional and consequential studies. A concordance analysis leads to clear recommendations, which call for important refinements to current guidelines for both LCA/IO practitioners and database developers. We notably challenge the simple association between, on the one hand, attributional LCA and partition allocation, and on the one hand, consequential LCA and substitution modeling.
Magma source transition of lunar mare volcanism at 2.3 Ga
Authors: Kato Shinsuke , Morota Tomokatsu , Yamaguchi Yasushi , Watanabe Sei‐ichiro , Otake Hisashi , Ohtake Makiko 
Published: June 2017

AbstractMare basalts provide insights into the composition and thermal history of the lunar mantle. The ages of mare basalts suggest a first peak of magma activity at 3.2–3.8 Ga and a second peak at ~2 Ga. In this study, we reassess the correlation between the titanium contents and the eruption ages of mare basalt units using the compositional and chronological data updated by SELENE (Kaguya). Using morphological and geological criteria, we calculated the titanium content of 261 mare units across a representative area of each mare unit. In the Procellarum KREEP Terrane, where the latest eruptions are located, an increase in the mean titanium content is observed during the Eratosthenian period, as reported by previous studies. We found that the increase in the mean titanium content occurred within a relatively short period near approximately 2.3 Ga, suggesting that the magma source of the mare basalts changed at this particular age. Moreover, the high‐titanium basaltic eruptions are correlated with a second peak in volcanic activity near ~2 Ga. The high‐titanium basaltic eruptions occurring during the last volcanic activity period can be explained by the three possible scenarios (1) the ilmenite‐bearing cumulate rich layer in the core‐mantle boundary formed after the mantle overturn, (2) the basaltic material layers beneath the lunar crust formed through upwelling magmas, and (3) ilmenite‐bearing cumulate blocks remained in the upper mantle after the mantle overturn.
Multicentre cross‐sectional study for bone‐articular lesions associated with dialysis related amyloidosis in Japan
Authors: Nishi Shinichi , Hoshino Junichi , Yamamoto Suguru , Goto Shunsuke , Fujii Hideki , Ubara Yoshifumi , Motomiya Yoshihiro , Morita Hiroyuki , Takaichi Kenmei , Yamagata Kunihiro , Shigematsu Takashi , Ueda Mitsuharu , Ando Yukio 
Published: May 2017

AbstractAimDialysis‐related amyloidosis (DRA) exhibits multiple bone‐articular lesions, such as carpal tunnel syndrome (CTS), trigger finger (TF), spinal canal stenosis (SCS), destructive spondyloarthropathy (DSA), bone cysts, and joint pains. DRA leads to a decrease in activities of daily living (ADL). We investigated the initiation of CTS and TF, and evaluated the relationship between walking disturbances and bone‐articular lesions or joint pains.MethodsA multicentre cross‐sectional study was performed. Eighty‐two patients with clinical DRA from 20 hospitals in Japan were evaluated.ResultsOf the 82 patients, the first symptom of DRA was CTS in 39 patients (47.6%) and TF in 21 (25.6%). The mean new‐onset vintages of 21 earlier cases in the CTS and TF groups were 86.1 ± 36.3 and 133.2 ± 56.4 (mean ± SD) months, respectively (P = 0.0091). The development of SCS and DSA appeared to be later than CTS and TF. Multiple regression analysis revealed that knee joint pain was a significant contributor to walking disturbances.ConclusionCarpal tunnel syndrome appeared significantly earlier than TF since the initiation of dialysis. In the advanced phase, knee joint pain was a major cause of decreased ADL in patients with clinical DRA.
Diagnosing endocrine hypertension: a practical approach
Authors: Yang Jun , Shen Jimmy , Fuller Peter J. 
Published: May 2017

AbstractHypertension is a leading cardiovascular risk factor that remains difficult to manage in a large segment of the population. Secondary causes of hypertension, which are amenable to targeted treatment or even cure, may contribute to poor blood pressure control. The most common endocrine cause, primary aldosteronism, requires biochemical screening as there are often no symptoms or signs other than hypertension. Screening tests should be performed after adequate preparation to optimize the results and minimize the confounding effects of diet and medications. Further testing beyond the initial screen generally requires input from specialist units to coordinate confirmatory tests and radiological procedures. Other less common or even rare endocrine causes of hypertension generally present with symptoms and signs of pituitary, adrenal, thyroid or parathyroid dysfunction rather than hypertension per se. Here, we review the endocrine causes of hypertension and provide a practical approach to their diagnosis.
The dual role of LESION SIMULATING DISEASE 1 as a condition‐dependent scaffold protein and transcription regulator
Authors: Czarnocka Weronika , Van Der Kelen Katrien , Willems Patrick , Szechyńska‐Hebda Magdalena , Shahnejat‐Bushehri Sara , Balazadeh Salma , Rusaczonek Anna , Mueller‐Roeber Bernd , Van Breusegem Frank , Karpiński Stanisław 
Published: May 2017

AbstractSince its discovery over two decades ago as an important cell death regulator in Arabidopsis thaliana, the role of LESION SIMULATING DISEASE 1 (LSD1) has been studied intensively within both biotic and abiotic stress responses as well as with respect to plant fitness regulation. However, its molecular mode of action remains enigmatic. Here, we demonstrate that nucleo‐cytoplasmic LSD1 interacts with a broad range of other proteins that are engaged in various molecular pathways such as ubiquitination, methylation, cell cycle control, gametogenesis, embryo development and cell wall formation. The interaction of LSD1 with these partners is dependent on redox status, as oxidative stress significantly changes the quantity and types of LSD1‐formed complexes. Furthermore, we show that LSD1 regulates the number and size of leaf mesophyll cells and affects plant vegetative growth. Importantly, we also reveal that in addition to its function as a scaffold protein, LSD1 acts as a transcriptional regulator. Taken together, our results demonstrate that LSD1 plays a dual role within the cell by acting as a condition‐dependent scaffold protein and as a transcription regulator.
Sex differences in empathy for pain: What is the role of autonomic regulation?
Authors: Tracy Lincoln M. , Giummarra Melita J. 
Published: May 2017

AbstractEmpathy involves both affective and cognitive components whereby we understand, and express concerns for, the experiences of others. Women typically have superior trait empathy compared with men, which seems to have a neurological basis with sex differences in the structure and function of neural networks involved in empathy. This study investigated sex differences in empathy for pain using the Empathy for Pain Scale, and examined whether these trait differences were associated with disruptions in autonomic regulation, specifically via the parasympathetic nervous system (measured through the square root of the mean squared differences of successive R‐R intervals; RMSSD) both at rest and during a socioevaluative stress task (i.e., the serial sevens task). Compared with men, women reported higher empathic concern (Cohen's r = .25) and affective distress (Cohen's d = 0.65) toward another in pain. In both men and women, there was a decrease in lnRMSSD in the stress task compared to rest. Sex moderated the relationship between resting lnRMSSD and self‐reported empathic concern. Specifically, there was no clear association between empathic concern and lnRMSSD in men whereas in women there was a negative relationship, with lower resting lnRMSSD associated with higher empathic concern, and higher lnRMSSD associated with lower levels of empathic concern that were similar to men. These findings suggest that empathic feelings may result from poorer psychophysiological regulation, and concur with previous research displaying sex‐specific relationships between resting heart rate variability and emotion regulation abilities.
Reviewer Acknowledgements
Authors: Young James 
Published: May 2017

International Journal of Social Science Studies (IJSSS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether IJSSS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 5, Number 6 Amanda ElBassiouny, Spring Hill College, USAAnastasia Panagakos, Cosumnes River College, USAAyşegül Sili Kalem, Necmettin Erbakan Universitesi, TurkeyCaroline Schmitt, Johannes Gutenberg University Mainz, GermanyEmanuele Achino, C. D. T. O., ItalyImran Ali Sandano, Zhejiang University, ChinaJianquan Cheng, Manchester Metropolitan University, UKJosé María Fernandez-Crehuet, Universidad Politecnica de Madrid, SpainJulia M. Mack, Gannon University, USAK.O. Aramide, The Polytechnic Ibadan, NigeriaKatja Eman, Univerza v Mariboru, SloveniaLaura Diaconu Maxim, "Alexandru Ioan Cuza University" of Iasi, RomaniaRachita Shrivastava Roy, Department of Higher Education,Chhatisgarh-India, IndiaYanzhe Zhang, Jilin University, ChinaZlatan Begić, University of Tuzla, Bosnia and Herzegovina
Engineering of the Hyperthermophilic Archaeon Thermococcus kodakarensis for Chitin-Dependent Hydrogen Production
Authors: Aslam Mehwish , Horiuchi Ayumi , Simons Jan-Robert , Jha Savyasachee , Yamada Masahiro , Odani Toru , Fujimoto Rikako , Yamamoto Yasuyuki , Gunji Ryoma , Imanaka Tadayuki , Kanai Tamotsu , Atomi Haruyuki 
Published: May 2017

ABSTRACT

Thermococcus kodakarensis
is a hyperthermophilic archaeon that harbors a complete set of genes for chitin degradation to fructose 6-phosphate. However, wild-type
T. kodakarensis
KOD1 does not display growth on chitin. In this study, we developed a
T. kodakarensis
strain that can grow on chitin via genetic and adaptive engineering. First, a chitinase overproduction strain (KC01) was constructed by replacing the chitinase gene promoter with a strong promoter from the cell surface glycoprotein gene, resulting in increased degradation of swollen chitin and accumulation of
N
-,
N
′-diacetylchitobiose in the medium. To enhance
N
-,
N
′-diacetylchitobiose assimilation in KC01, genes encoding diacetylchitobiose deacetylase, exo-β-
d
-glucosaminidase, and glucosamine-6-phosphate deaminase were also overexpressed to obtain strain KC04. To strengthen the glycolytic flux of KC04, the gene encoding Tgr (transcriptional repressor of glycolytic genes) was disrupted to obtain strain KC04Δt. In both KC04 and KC04Δt strains, degradation of swollen chitin was further enhanced. In the culture broth of these strains, the accumulation of glucosamine was observed. KC04Δt was repeatedly inoculated in a swollen-chitin-containing medium for 13 cultures. This adaptive engineering strategy resulted in the isolation of a strain (KC04ΔtM1) that showed almost complete degradation of 0.4% (wt/vol) swollen chitin after 90 h. The strain produced high levels of acetate and ammonium in the culture medium, and, moreover, molecular hydrogen was generated. This strongly suggests that strain KC04ΔtM1 has acquired the ability to convert chitin to fructose 6-phosphate via deacetylation and deamination and further convert fructose 6-phosphate to acetate via glycolysis coupled to hydrogen generation.

IMPORTANCE
Chitin is a linear homopolymer of β-1,4-linked
N
-acetylglucosamine and is the second most abundant biomass next to cellulose. Compared to the wealth of research focused on the microbial degradation and conversion of cellulose, studies addressing microbial chitin utilization are still limited. In this study, using the hyperthermophilic archaeon
Thermococcus kodakarensis
as a host, we have constructed a strain that displays chitin-dependent hydrogen generation. The apparent hydrogen yield per unit of sugar consumed was slightly higher with swollen chitin than with starch. As gene manipulation in
T. kodakarensis
is relatively simple, the strain constructed in this study can also be used as a parent strain for the development and expansion of chitin-dependent biorefinery, in addition to its capacity to produce hydrogen.
Surface Sensing for Paenibacillus sp. NAIST15-1 Flagellar Gene Expression on Solid Medium
Authors: Kobayashi Kazuo , Kanesaki Yu , Yoshikawa Hirofumi 
Published: May 2017

ABSTRACT

A rhizosphere Gram-positive bacterial isolate,
Paenibacillus
sp. NAIST15-1, exhibits intriguing motility behavior on hard agar medium.
Paenibacillus
sp. shows increased transcription of flagellar genes and hyperflagellation when transferred from liquid to solid medium. Hyperflagellated cells form wandering colonies that are capable of moving around on the surface of medium containing ≥1.5% agar. Transposon mutagenesis was used to identify genes critical for motility. In addition to flagellar genes, this mutagenesis identified five nonflagellar structural genes that were important for motility. Of these, the disruption of
degSU
,
wsfP
, or
PBN151_4312
resulted in a complete loss of flagellin synthesis. Analysis of flagellar gene promoter activity showed that each mutation severely reduced flagellar gene transcription in a different manner. Flagellar gene transcription was induced in liquid medium by the addition of a viscous agent, Ficoll, or by disruption of flagellar stator genes, indicating that flagellar gene transcription was induced in response to restriction of flagellar rotation. Overexpression of DegSU bypassed the requirement of flagellar rotation restriction for induction of flagellar genes. These results indicate that physical restriction of flagellar rotation by physical contact with the surface of solid medium induces flagellar gene transcription through the activation of DegSU. Further analysis revealed that the same mechanism was conserved in
Bacillus subtilis
. These results demonstrate that flagella act as mechanosensors to control flagellar transcription in Gram-positive bacteria.

IMPORTANCE
Many bacteria exist on living or nonliving surfaces in nature. Bacteria express distinct behaviors, such as surface motility and biofilm formation, to adapt to surfaces. However, it remains largely unknown how bacteria sense the surfaces on which they sit and how they induce the genes needed for growth on a surface. Swarming motility is flagellum-dependent motility on a surface. The Gram-positive bacterium
Paenibacillus
sp. exhibits strong swarming motility ability and is capable of moving on 1.5% agar medium. In this study, we showed that the two-component system DegSU was responsible for inducing flagellar genes in response to heavy loads on flagellar rotation in
Paenibacillus
sp. The same mechanism was conserved in a related species,
B. subtilis
, even though these two bacteria exhibit very different motility behaviors. This study shows that flagellum serves as a sensor for surface contact to induce flagellar gene transcription in these bacteria.
Biofilm Formation Potential of Heat-Resistant Escherichia coli Dairy Isolates and the Complete Genome of Multidrug-Resistant, Heat-Resistant Strain FAM21845
Authors: Marti Roger , Schmid Michael , Kulli Sandra , Schneeberger Kerstin , Naskova Javorka , Knøchel Susanne , Ahrens Christian H. , Hummerjohann Jörg 
Published: May 2017

ABSTRACT

We tested the biofilm formation potential of 30 heat-resistant and 6 heat-sensitive
Escherichia coli
dairy isolates. Production of curli and cellulose, static biofilm formation on polystyrene (PS) and stainless steel surfaces, biofilm formation under dynamic conditions (Bioflux), and initial adhesion rates (IAR) were evaluated. Biofilm formation varied greatly between strains, media, and assays. Our results highlight the importance of the experimental setup in determining biofilm formation under conditions of interest, as correlation between different assays was often not a given. The heat-resistant, multidrug-resistant (MDR) strain FAM21845 showed the strongest biofilm formation on PS and the highest IAR and was the only strain that formed significant biofilms on stainless steel under conditions relevant to the dairy industry, and it was therefore fully sequenced. Its chromosome is 4.9 Mb long, and it harbors a total of five plasmids (147.2, 54.2, 5.8, 2.5, and 1.9 kb). The strain carries a broad range of genes relevant to antimicrobial resistance and biofilm formation, including some on its two large conjugative plasmids, as demonstrated in plate mating assays.

IMPORTANCE
In biofilms, cells are embedded in an extracellular matrix that protects them from stresses, such as UV radiation, osmotic shock, desiccation, antibiotics, and predation. Biofilm formation is a major bacterial persistence factor of great concern in the clinic and the food industry. Many tested strains formed strong biofilms, and especially strains such as the heat-resistant, MDR strain FAM21845 may pose a serious issue for food production. Strong biofilm formation combined with diverse resistances (some encoded on conjugative plasmids) may allow for increased persistence, coselection, and possible transfer of these resistance factors. Horizontal gene transfer may conceivably occur in the food production setting or the gastrointestinal tract after consumption.