bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax compliance of small and medium enterprises: a developing country perspective
Authors: Musimenta Doreen , Nkundabanyanga Stephen Korutaro , Muhwezi Moses , Akankunda Brenda , Nalukenge Irene 
Published: April 2017

PurposeThe purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises (SMEs).Design/methodology/approachThis is a correlational and cross-sectional study using two respondent types, the demand (represented by the tax collecting body respondents) and supply (represented by SME respondents) sides of tax compliance, to examine perceived tax compliance in Uganda’s SMEs.FindingsTax fairness, isomorphic forces and strategic responses have a predictive force on tax compliance. Significant mediation effects of tax fairness and also strategic responses are found. The two respondent types perceive the study variables differently – providing an understanding of why the tax compliance puzzle has remained a burgeoning concern. For example, the tax-collecting body respondents perceived more tax fairness than SME respondents, suggesting that perceived tax fairness depends on whose “lenses” you look through.Research limitations/implicationsRather than focussing only on the importance of the rational analytical deliberation of tax fairness by taxpayers in influencing their tax compliance, the current paper shows that in addition, isomorphic forces and strategic responses establish the basis for understanding taxpayers’ compliance.Originality/valueThe methodology that enlists two respondent types, i.e. the supply side of tax compliance and the demand side of tax compliance, probably offers a unique way of deriving better results than previous studies.
Reforms and identities
Authors: Glinka Beata , Hensel Przemyslaw G. 
Published: April 2017

Purpose
The purpose of this paper is to show how the identities of the employees of Polish public administration are shaped in the process of public system reforms.

Design/methodology/approach
The findings are based on interviews with 40 employees of the Polish public administration. The authors have used open interviews as well as projective methods to discover and explore beliefs and attitudes of bureaucrats towards their work and the system of public administration. The selected sample was diversified both spatially and systematically to reflect the diversity of organisations that constitute the Polish public administration system. Grounded theory was used for data coding and interpretation.

Findings
The study indicates that organisational change initiatives designed to enhance the quality and efficiency of public administration may have negative impacts on the identities of public servants and may lead to their increased incapacity. Rather than sparking entrepreneurial behaviours and transforming bureaucrats into managers, introduction of the rhetoric of New Public Management and New Public Governance in the Polish public administration has contributed to strengthening of classical dysfunctions of bureaucracy.

Research limitations/implications
The results imply that the understanding of organisational changes in the Eastern European public sector – which are usually studied through the lenses of regulation and economy – would benefit from more sociologically and historically oriented studies. The limitations of our results are associated with the adopted qualitative subjective methodology.

Practical implications
Foreign-born templates of reforms may appear to be logical and coherent but they rest on certain assumptions about identities and value structures that are not necessarily congruent with the identities at the adoption site. For that reason, successful reform projects need to consider and problematise the content and shape of culturally conditioned identities.

Social implications
Understanding of public sector reforms’ implication should lead to the improvement of change programmes as well as to the evolution of public administration towards a form more desired by the society. It is especially important as Polish society considers public administration as one of factors influencing (in a negative way) the quality of life.

Originality/value
The paper provides insight into public administration reforms in Poland and their impact on public servants’ identities.
The mobility of mitochondria: Intercellular trafficking in health and disease
Authors: Berridge Michael V , Neuzil Jiri 
Published: April 2017

SummaryThe view that genes are constrained within somatic cells is challenged by in vitro evidence, and more recently by in vivo studies which demonstrate that mitochondria with their mitochondrial DNA (mtDNA) payload not only can, but do move between cells in tumour models and in mouse models of tissue damage. Using mouse tumour cell models without mtDNA to reflect mtDNA damage, we have shown that these cells grow tumours only after acquiring mtDNA from cells in the local microenvironment resulting in respiration recovery, tumorigenesis and metastasis. Mitochondrial transfer between cells has also been demonstrated following ischaemia‐induced injury in the heart and brain and in lung epithelium, and following lung inflammation. In vitro investigations suggest that stem cells may be mitochondrial donors. The ability of mitochondria to move between cells appears to be an evolutionarily‐conserved phenomenon, relevant to diseases with compromised mitochondrial function including neurodegenerative, neuromuscular and cardiovascular diseases as well as cancer and ageing.
Strategies of Resistance: Diversification and Diffusion
Authors: Cunningham Kathleen Gallagher , Dahl Marianne , Frugé Anne 
Published: April 2017

AbstractWhy do organizations choose to use nonviolence? Why do they choose specific nonviolent tactics? Existing quantitative work centers on mass nonviolent campaign, but much of the nonviolence employed in contentious politics is smaller‐scale nonviolent direct action. In this article, we explore the determinants of nonviolence with new data at the organization level in self‐determination disputes from 1960 to 2005. We present a novel argument about the interdependence of tactical choices among nonviolent options in self‐determination movements. Given limitations on their capabilities, competition among organizations in a shared movement, and different resource requirements for nonviolent strategies, we show that organizations have incentives to diversify tactics rather than just copy other organizations. The empirical analysis reveals a rich picture of varied organizational resistance choices, and a complex web of interdependence among tactics.
Association of glucagon‐like peptide‐1 receptor agonist use and rates of acute myocardial infarction, stroke and overall mortality in patients with type 2 diabetes mellitus in a large integrated health system
Authors: Zimmerman Robert S. , Hobbs Todd M. , Wells Brian J. , Kong Sheldon X. , Kattan Michael W. , Bouchard Jon , Chagin Kevin M. , Yu Changhong , Sakurada Brian , Milinovich Alex , Weng Wayne , Bauman Janine M. , Pantalone Kevin M. 
Published: April 2017

AimsTo assess the potential impact of glucagon‐like peptide‐1 receptor agonist (GLP‐1RA) exposure on cardiovascular disease (CVD) and mortality outcomes in patients with type 2 diabetes (T2D), using a large retrospective cohort.Research Design and MethodsPatients who had T2D between 2005 and 2014 (N = 105 862) were identified from the electronic health record system at Cleveland Clinic using a validated electronic phenotype. A time‐dependent, Cox, multiple regression analysis was used to assess the association between GLP‐1RA exposure and risk of acute myocardial infarction (AMI), stroke/cerebrovascular accident (CVA), and overall mortality, as well as the composite of all three outcomes. The findings were further evaluated by assessing the effect of GLP‐1RAs on the same variables in patients with and without prior CVD. The model adjusted for differences in demographic information, hypertension, laboratory/vital signs, history of outcomes, and T2D medications.ResultsThere were significantly lower rates of AMI (hazard ratio [HR] 0.80, 95% confidence interval [CI] 0.65 to 0.99; P = .045), CVA (HR 0.82, 95% CI 0.74 to 0.91, P < .001), overall mortality (HR 0.48, 95% CI 0.41 to 0.57; P < .001), and the composite outcome (HR 0.82, 95% CI 0.74 to 0.91; P < .002) during the consolidated time that patients were exposed to GLP‐1RAs compared to corresponding rates during intervals without GLP‐1RA exposure. GLP‐1RA treatment was associated with a significant decrease in CVA, mortality, and the composite outcome in patients with and without established CVD, not significantly affecting AMI in these subgroups.Conclusions
GLP‐1RA exposure was found to be associated with a reduction in the risk of cardiovascular events observed and overall mortality among patients with T2D with and without established CVD, after adjusting for potential confounders.
Acetylcholine modulates gamma frequency oscillations in the hippocampus by activation of muscarinic M1 receptors
Authors: Betterton Ruth T. , Broad Lisa M. , Tsaneva‐Atanasova Krasimira , Mellor Jack R. 
Published: April 2017

AbstractModulation of gamma oscillations is important for the processing of information and the disruption of gamma oscillations is a prominent feature of schizophrenia and Alzheimer's disease. Gamma oscillations are generated by the interaction of excitatory and inhibitory neurons where their precise frequency and amplitude are controlled by the balance of excitation and inhibition. Acetylcholine enhances the intrinsic excitability of pyramidal neurons and suppresses both excitatory and inhibitory synaptic transmission, but the net modulatory effect on gamma oscillations is not known. Here, we find that the power, but not frequency, of optogenetically induced gamma oscillations in the CA3 region of mouse hippocampal slices is enhanced by low concentrations of the broad‐spectrum cholinergic agonist carbachol but reduced at higher concentrations. This bidirectional modulation of gamma oscillations is replicated within a mathematical model by neuronal depolarisation, but not by reducing synaptic conductances, mimicking the effects of muscarinic M1 receptor activation. The predicted role for M1 receptors was supported experimentally; bidirectional modulation of gamma oscillations by acetylcholine was replicated by a selective M1 receptor agonist and prevented by genetic deletion of M1 receptors. These results reveal that acetylcholine release in CA3 of the hippocampus modulates gamma oscillation power but not frequency in a bidirectional and dose‐dependent manner by acting primarily through muscarinic M1 receptors.
Phenobarbital in intensive care unit pediatric population: predictive performances of population pharmacokinetic model
Authors: Marsot Amélie , Michel Fabrice , Chasseloup Estelle , Paut Olivier , Guilhaumou Romain , Blin Olivier 
Published: April 2017

AbstractAn external evaluation of phenobarbital population pharmacokinetic model described by Marsot et al. was performed in pediatric intensive care unit. Model evaluation is an important issue for dose adjustment. This external evaluation should allow confirming the proposed dosage adaptation and extending these recommendations to the entire intensive care pediatric population. External evaluation of phenobarbital published population pharmacokinetic model of Marsot et al. was realized in a new retrospective dataset of 35 patients hospitalized in a pediatric intensive care unit. The published population pharmacokinetic model was implemented in nonmem 7.3. Predictive performance was assessed by quantifying bias and inaccuracy of model prediction. Normalized prediction distribution errors (NPDE) and visual predictive check (VPC) were also evaluated. A total of 35 infants were studied with a mean age of 33.5 weeks (range: 12 days–16 years) and a mean weight of 12.6 kg (range: 2.7–70.0 kg). The model predicted the observed phenobarbital concentrations with a reasonable bias and inaccuracy. The median prediction error was 3.03% (95% CI: −8.52 to 58.12%), and the median absolute prediction error was 26.20% (95% CI: 13.07–75.59%). No trends in NPDE and VPC were observed. The model previously proposed by Marsot et al. in neonates hospitalized in intensive care unit was externally validated for IV infusion administration. The model‐based dosing regimen was extended in all pediatric intensive care unit to optimize treatment. Due to inter‐ and intravariability in pharmacokinetic model, this dosing regimen should be combined with therapeutic drug monitoring.
Rifampicin reverses nicardipine effect inducing uncontrolled essential hypertension
Authors: Cordeanu Elena‐Mihaela , Gaertner Sébastien , Faller Alix , Mirea Corina , Lessinger Jean‐Marc , Kemmel Veronique , Stephan Dominique 
Published: April 2017

AbstractDihydropyridine calcium‐channel blockers are a known substrate for the cytochrome P450 isoform 3A4. Rifampicin, an antitubercular agent, is one of the most potent inducers of hepatic and intestinal CYP3A4 thus increasing dihydropyridine metabolism. We report a case of a 67‐year‐old hypertensive female treated with a four‐drug antihypertensive regimen including a dihydropyridine (nicardipine 50 mg bid), who was admitted for septic arthritis of the knee requiring antibiotic treatment with teicoplanin 400 mg od and rifampicin 600 mg bid. Six days after rifampicin initiation, she presented with Posterior Reversible Encephalopathy Syndrome due to uncontrolled hypertension. We hypothesized that disequilibrium of previously controlled hypertension was partially due to nicardipine ineffectiveness. Plasma nicardipine concentration was assessed through high‐performance liquid chromatography 5 hours after coadministration of the two drugs and proved undetectable.
Reduced Healthcare Use and Apparent Savings with Passive Home Monitoring Technology: A Pilot Study
Authors: Finch Michael , Griffin Kristen , Pacala James T. 
Published: April 2017

ObjectivesTo conduct a cost analysis of ambient assisted living technology, which is promising for improving the ability of individuals and care providers to monitor daily activities and gain better awareness through proactive management of health and safety.DesignThree‐arm cohort study.SettingHomes of enrollees of a state‐based healthcare plan for older adults.ParticipantsEnrollees dually eligible for Medicare and Medicaid (N = 268).InterventionHealth and safety passive remote patient monitoring (PRPM) systems were installed in enrollees’ homes (the intervention group) with monitoring and proactive intervention of a case manager when deviation from baseline subject behavior was detected.MeasurementsClaims data were collected over 12 months to assess healthcare use and costs in the intervention group and to compare use and costs with those of two control groups: a concurrent group of enrollees who declined the technology and a historical cohort matched on age to the participation group.ResultsAlthough the small sample size precluded cost differences that were statistically significant, the participant group used substantially less custodial care, emergency department (ED) services, inpatient stays, and ED costs than the two control groups.ConclusionIn this pilot study, the PRPM system was associated with apparent healthcare cost savings. Although more cost analyses are warranted, ambient assisted living technologies are a potentially valuable investment for older adult care.
Simulations of membrane‐bound diglycosylated human prion protein reveal potential protective mechanisms against misfolding
Authors: Cheng Chin Jung , Koldsø Heidi , Van der Kamp Marc W. , Schiøtt Birgit , Daggett Valerie 
Published: April 2017

AbstractPrion diseases are associated with the misfolding of the prion protein (PrP) from its normal cellular form (PrPC) to its infectious scrapie form (PrPSc). Post‐translational modifications in PrP in vivo can play an important role in modulating the process of misfolding. To gain more insight into the effects of post‐translational modifications in PrP structure and dynamics and to test the hypothesis that such modifications can interact with the protein, we have performed molecular dynamics simulations of diglycosylated human PrPC bound to a lipid bilayer via a glycophosphatidylinositol anchor. Multiple simulations were performed at three different pH ranges to explore pH effects on structure and dynamics. In contrast to simulations of protein‐only PrPC, no large effects were observed upon lowering the pH of the system. The protein tilted toward the membrane surface in all of the simulations and the putative PrPSc oligomerization sites became inaccessible, thereby offering a possible protective mechanism against PrPSc‐induced misfolding of PrPC.
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Biomarkers of microvascular endothelial dysfunction predict incident dementia: a population‐based prospective study
Authors: Holm H. , Nägga K. , Nilsson E. D. , Ricci F. , Melander O. , Hansson O. , Bachus E. , Magnusson M. , Fedorowski A. 
Published: April 2017

AbstractBackgroundCerebral endothelial dysfunction occurs in a spectrum of neurodegenerative diseases. Whether biomarkers of microvascular endothelial dysfunction can predict dementia is largely unknown. We explored the longitudinal association of midregional pro‐atrial natriuretic peptide (MR‐proANP), C‐terminal endothelin‐1 (CT‐proET‐1) and midregional proadrenomedullin (MR‐proADM) with dementia and subtypes amongst community‐dwelling older adults.MethodsA population‐based cohort of 5347 individuals (men, 70%; age, 69 ± 6 years) without prevalent dementia provided plasma for determination of MR‐proANP, CT‐proET‐1 and MR‐proADM. Three‐hundred‐and‐seventy‐three patients (7%) were diagnosed with dementia (120 Alzheimer's disease, 83 vascular, 102 mixed, and 68 other aetiology) over a period of 4.6 ± 1.3 years. Relations between baseline biomarker plasma concentrations and incident dementia were assessed using multivariable Cox regression analysis.ResultsHigher levels of MR‐proANP were significantly associated with increased risk of all‐cause and vascular dementia (hazard ratio [HR] per 1 SD: 1.20, 95% confidence interval [CI], 1.07–1.36; P = 0.002, and 1.52; 1.21–1.89; P < 0.001, respectively). Risk of all‐cause dementia increased across the quartiles of MR‐proANP (p for linear trend = 0.004; Q4, 145–1681 pmol L−1 vs. Q1, 22–77 pmol L−1: HR: 1.83; 95%CI: 1.23–2.71) and was most pronounced for vascular type (p for linear trend = 0.005: HR: 2.71; 95%CI: 1.14–6.46). Moreover, the two highest quartiles of CT‐proET‐1 predicted vascular dementia with a cut‐off value at 68 pmol L−1 (Q3–Q4, 68–432 pmol L−1 vs. Q1–Q2,4–68 pmol L−1; HR: 1.94; 95%CI: 1.12–3.36). Elevated levels of MR‐proADM indicated no increased risk of developing dementia after adjustment for traditional risk factors.ConclusionsElevated plasma concentration of MR‐proANP is an independent predictor of all‐cause and vascular dementia. Pronounced increase in CT‐proET‐1 indicates higher risk of vascular dementia.
Methods of RNA preparation affect mRNA abundance quantification of reference genes in pig maturing oocytes
Authors: Wang Y‐K , Li X , Song Z‐Q , Yang C‐X 
Published: April 2017

ContentsTo ensure accurate normalization and quantification of target RNA transcripts using reverse transcription quantitative polymerase chain reaction (RT‐qPCR), most studies focus on the identification of stably expressed gene(s) as internal reference. However, RNA preparation methods could also be an important factor, especially for test samples of limited quantity (e.g. oocytes). In this study, we aimed to select appropriate reference gene(s), and evaluate the effect of RNA preparation methods on gene expression quantification in porcine oocytes and cumulus cells during in vitro maturation. Expression profiles of seven genes (GAPDH, 18S, YWHAG, BACT, RPL4, HPRT1 and PPIA) were examined, on RNA samples extracted from cumulus cells (RNeasy Kit) and oocytes (RNeasy Kit and Lysis Kit) during in vitro maturation, respectively. Interestingly, different RNA preparation methods were found to potentially affect the quantification of reference gene expression in pig oocytes cultured in vitro. After geNorm analyses, the most suitable genes for normalization were identified, GAPDH/18S for cumulus cells and YWHAG/BACT for oocytes, respectively. Thus, our results provide useful data and information on the selection of better reference genes and RNA preparation method for related functional studies.
Response to a combination of oxygen and a hypnotic as treatment for obstructive sleep apnoea is predicted by a patient's therapeutic CPAP requirement
Authors: Landry Shane A. , Joosten Simon A. , Sands Scott A. , White David P. , Malhotra Atul , Wellman Andrew , Hamilton Garun S. , Edwards Bradley A. 
Published: April 2017

ABSTRACT
Background and objectiveUpper airway collapsibility predicts the response to several non‐continuous positive airway pressure (CPAP) interventions for obstructive sleep apnoea (OSA). Measures of upper airway collapsibility cannot be easily performed in a clinical context; however, a patient's therapeutic CPAP requirement may serve as a surrogate measure of collapsibility. The present work aimed to compare the predictive use of CPAP level with detailed physiological measures of collapsibility.MethodsTherapeutic CPAP levels and gold‐standard pharyngeal collapsibility measures (passive pharyngeal critical closing pressure (Pcrit) and ventilation at CPAP level of 0 cmH2O (Vpassive)) were retrospectively analysed from a randomized controlled trial (n = 20) comparing the combination of oxygen and eszopiclone (treatment) versus placebo/air control. Responders (9/20) to treatment were defined as those who exhibited a 50% reduction in apnoea/hypopnoea index (AHI) plus an AHI<15 events/h on‐therapy.ResultsResponders to treatment had a lower therapeutic CPAP requirement compared with non‐responders (6.6 (5.4–8.1)  cmH2O vs 8.9 (8.4–10.4) cmH2O, P = 0.007), consistent with their reduced collapsibility (lower Pcrit, P = 0.017, higher Vpassive P = 0.025). Therapeutic CPAP level provided the highest predictive accuracy for differentiating responders from non‐responders (area under the curve (AUC) = 0.86 ± 0.9, 95% CI: 0.68–1.00, P = 0.007). However, both Pcrit (AUC = 0.83 ± 0.11, 95% CI: 0.62–1.00, P = 0.017) and Vpassive (AUC = 0.77 ± 0.12, 95% CI: 0.53–1.00, P = 0.44) performed well, and the difference in AUC for these three metrics was not statistically different. A therapeutic CPAP level ≤8 cmH2O provided 78% sensitivity and 82% specificity (positive predictive value = 78%, negative predictive value = 82%) for predicting a response to these therapies.ConclusionTherapeutic CPAP requirement, as a surrogate measure of pharyngeal collapsibility, predicts the response to non‐anatomical therapy (oxygen and eszopiclone) for OSA.
Optimal Social Security with Imperfect Tagging
Authors: Denk Oliver , Michau Jean‐Baptiste 
Published: April 2017

AbstractWorkers are exposed to the risk of permanent disability. We rely on a dynamic mechanism design approach to determine how imperfect information on health should optimally be used to improve the trade‐off between inducing the able to work and providing insurance against disability. The government should offer back‐loaded incentives and exploit the information revealed by the gap between the age at which disability occurs and the age of eligibility to disability benefits. Furthermore, the able who are (mistakenly) tagged as disabled should be encouraged to work until some early retirement age.