bluuebunny/crossref_metadata_2025_split huggingface dataset:
Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences
Authors: Kanagaretnam Kiridaran , Lee Jimmy , Lim Chee Yeow , Lobo Gerald J. 
Published: February 2016

SUMMARY
Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry combination, we find strong evidence that auditor quality is negatively associated with the likelihood of tax aggressiveness, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the negative relation between auditor quality and the likelihood of tax aggressiveness is more pronounced in countries where investor protection is stronger, auditor litigation risk is higher, the audit environment is better, and capital market pressure is higher.
JEL Classifications: M42; M48; H20; F30.
Endothelial dysfunction and the role of hypertension in Nepalese subjects with major coronary risk factors
Authors: Gautam Mani Prasad , Gautam Samir , Ghimire Usha , Guruprasad Sogunuru , Bhattacharya Rabin , Subramanyam Gangapatnam 
Published: February 2016

Background and Aims: Hypertension is one of the major coronary heart disease risk factors. Endothelial dysfunction is thought to be the preclinical vascular changes in the pathogenesis of atherosclerosis and it its major manifestation; coronary heart disease. This study was designed to assess the endothelial function in subjects with major coronary risk factors including hypertension.Methods: The study was conducted in a tertiary referral centre in Central Nepal. A cross-sectional study was conducted on the cohort of 100 subjects with at least one out of six major coronary heart disease risk factors. JNC 7 criteria were used to define hypertension. Brachial artery flow-mediated dilation was measured using high-resolution ultrasound. Endothelial dysfunction was defined as flow-mediated dilation value <9.99%. The association between endothelial dysfunction and hypertension was assessed by univariate and multivariate analysis.Results: Out of 100 subjects with coronary risk factors (mean age 46.75±9.95 years, mean number of risk factors 2.81± 1.17), 65% subjects were hypertensive and 35% were non-hypertensive. Hypertension as a risk factor was evident in 80.39% and 48.98% subjects with abnormal and normal endothelial response respectively (p = 0.001). In addition, 63.08% and 28.57% subjects with and without hypertension had endothelial dysfunction respectively (p=0.01). Hypertension was the only coronary risk factor associated with endothelial dysfunction in a multivariate model (p=0.04).Conclusion: Hypertension was strongly associated with endothelial dysfunction and it could be the best predictor of endothelial dysfunction and subsequent coronary heart disease in coronary heart diseases risk factor cohorts.Nepalese Heart Journal 2016; 13(1): 13-18
Perioperative pregabalin for reducing pain, analgesic consumption, and anxiety and enhancing sleep quality in elective neurosurgical patients: a prospective, randomized, double-blind, and controlled clinical study
Authors: Shimony Nir , Amit Uri , Minz Bella , Grossman Rachel , Dany Marc A. , Gonen Lior , Kandov Karina , Ram Zvi , Weinbroum Avi A. 
Published: February 2016

OBJECTIVE
The aim of this study was to assess in-hospital (immediate) postoperative pain scores and analgesic consumption (primary goals) and preoperative anxiety and sleep quality (secondary goals) in patients who underwent craniotomy and were treated with pregabalin (PGL). Whenever possible, out-of-hospital pain scores and analgesics usage data were obtained as well.

METHODS
This prospective, randomized, double-blind and controlled study was conducted in consenting patients who underwent elective craniotomy for brain tumor resection at Tel Aviv Medical Center between 2012 and 2014. Patients received either 150 mg PGL (n = 50) or 500 mg starch (placebo; n = 50) on the evening before surgery, 1.5 hours before surgery, and twice daily for 72 hours following surgery. All patients spent the night before surgery in the hospital, and no other premedication was administered. Opioids and nonsteroidal antiinflammatory drugs were used for pain, which was self-rated by means of a numerical rating scale (score range 0–10).

RESULTS
Eighty-eight patients completed the study. Data on the American Society of Anesthesiologists class, age, body weight, duration of surgery, and intraoperative drugs were similar for both groups. The pain scores during postoperative Days 0 to 2 were significantly lower in the PGL group than in the placebo group (p < 0.01). Analgesic consumption was also lower in the PGL group, both immediately and 1 month after surgery. There were fewer requests for antiemetics in the PGL group, and the rate of postoperative nausea and vomiting was lower. The preoperative anxiety level and the quality of sleep were significantly better in the PGL group (p < 0.01). There were no PGL-associated major adverse events.

CONCLUSIONS
Perioperative use of twice-daily 150 mg pregabalin attenuates preoperative anxiety, improves sleep quality, and reduces postoperative pain scores and analgesic usage without increasing the rate of adverse effects.
Clinical trial registration no.: NCT01612832 (clinicaltrials.gov)
Aneurysm remnant after clipping: the risks and consequences
Authors: Jabbarli Ramazan , Pierscianek Daniela , Wrede Karsten , Dammann Philipp , Schlamann Marc , Forsting Michael , Müller Oliver , Sure Ulrich 
Published: February 2016

OBJECTIVE
The complete clipping of a cerebral aneurysm usually warrants its sustained occlusion, while clip remnants may have far-reaching consequences. The aim of this study is to identify the risk factors for clip remnants requiring retreatment and/or exhibiting growth.

METHODS
All consecutive patients with primary aneurysm clipping performed at University Hospital of Essen between January 1, 2003, and December 31, 2013, were eligible for this study. Aneurysm occlusion was judged on obligatory postoperative digital subtraction angiography and the need for repeated vascular control. The identified clip remnants were correlated with various demographic and clinical characteristics of the patients, aneurysm features, and surgery-related aspects.

RESULTS
Of 616 primarily clipped aneurysms, postoperative angiography revealed 112 aneurysms (18%) with clip remnants requiring further control (n = 91) or direct retreatment (n = 21). Seven remnants exhibited growth during follow-up, whereas 2 cases were associated with aneurysmal bleeding. Therefore, a total of 28 aneurysms (4.5%) were retreated as clip remnants (range 1 day to 67 months after clipping). In the multivariate analysis, the need for retreatment of clip remnant was correlated with the aneurysm's initial size (> 12 mm; OR 3.22; p = 0.035) and location (anterior cerebral artery > internal carotid artery > posterior circulation > middle cerebral artery; OR 1.85; p = 0.003). Younger age with a cutoff at 45 years (OR 33.31; p = 0.004) was the only independent predictor for remnant growth.

CONCLUSIONS
The size and location of the aneurysm are the main risk factors for clip remnants requiring retreatment. Because of the risk for growth, younger individuals (< 45 years old) with clip remnants require a long-term (> 5 years) vascular follow-up.
Clinical trial registration no: DRKS00008749 (Deutsches Register Klinischer Studien)
Long-term follow-up of endoscopic third ventriculostomy performed in the pediatric population
Authors: Stovell Matthew G. , Zakaria Rasheed , Ellenbogen Jonathan R. , Gallagher Mathew J. , Jenkinson Michael D. , Hayhurst Caroline , Mallucci Conor L. 
Published: February 2016

OBJECTIVE
Endoscopic third ventriculostomy (ETV) is an effective treatment for obstructive hydrocephalus and avoids the risk for foreign-body infection associated with ventriculoperitoneal (VP) shunts. The short-term failure rate of ETV strongly depends on the indications for its use but is generally thought to be lower in the long term than that of VP shunts. However, few studies are available with long-term follow-up data of ETV for hydrocephalus in children. The authors reviewed the long-term success of ETV at their institution to investigate the rate of any late failures of this procedure.

METHODS
Between April 1998 and June 2006, 113 children (including neonates and children up to 16 years old) had primary or secondary ETV for different causes of hydrocephalus. The patients' medical records and the authors' electronic operation database were reviewed for evidence of additional surgery (i.e., repeat ETV or VP shunt insertion). These records were checked at both the pediatric and adult neurosurgical hospitals for those patients who had their care transferred to adult services.

RESULTS
The median length of follow-up was 8.25 years (range 1 month to 16 years). Long-term follow-up data for 96 patients were available, 47 (49%) of whom had additional ETV or VP shunt insertion for ETV failure. Twenty patients (21%) had a second procedure within 1 month, 17 patients (18%) between 1 and 12 months, 7 patients (7%) between 1 and 5 years, and 3 patients (3%) between 5 and 8 years.

CONCLUSIONS
In the authors' series, ETV had an initial early failure rate for the treatment of pediatric hydrocephalus as reported previously, and this rate significantly depended on patient age and hydrocephalus etiology. Once stabilized and effective, ETV appeared to be durable but not guaranteed, and some late decline in effectiveness was observed, with some ETV failures occurring many years later. Thus, successful ETV in children cannot be guaranteed for life, and some form of follow-up is recommended long term into adulthood.
ADVANCED DATA VISUALIZATION IN ASTROPHYSICS: THE X3D PATHWAY
Authors: Vogt Frédéric P. A. , Owen Chris I. , Verdes-Montenegro Lourdes , Borthakur Sanchayeeta 
Published: February 2016

ABSTRACT
Most modern astrophysical data sets are multi-dimensional; a characteristic that can nowadays generally be conserved and exploited scientifically during the data reduction/simulation and analysis cascades. However, the same multi-dimensional data sets are systematically cropped, sliced, and/or projected to printable two-dimensional diagrams at the publication stage. In this article, we introduce the concept of the “X3D pathway” as a mean of simplifying and easing the access to data visualization and publication via three-dimensional (3D) diagrams. The X3D pathway exploits the facts that (1) the X3D 3D file format lies at the center of a product tree that includes interactive HTML documents, 3D printing, and high-end animations, and (2) all high-impact-factor and peer-reviewed journals in astrophysics are now published (some exclusively) online. We argue that the X3D standard is an ideal vector for sharing multi-dimensional data sets because it provides direct access to a range of different data visualization techniques, is fully open source, and is a well-defined standard from the International Organization for Standardization. Unlike other earlier propositions to publish multi-dimensional data sets via 3D diagrams, the X3D pathway is not tied to specific software (prone to rapid and unexpected evolution), but instead is compatible with a range of open-source software already in use by our community. The interactive HTML branch of the X3D pathway is also actively supported by leading peer-reviewed journals in the field of astrophysics. Finally, this article provides interested readers with a detailed set of practical astrophysical examples designed to act as a stepping stone toward the implementation of the X3D pathway for any other data set.
PRINCIPAL COMPONENT ANALYSIS STUDIES OF TURBULENCE IN OPTICALLY THICK GAS
Authors: Correia C. , Lazarian A. , Burkhart B. , Pogosyan D. , Medeiros J. R. De 
Published: February 2016

ABSTRACT
In this work we investigate the sensitivity of principal component analysis (PCA) to the velocity power spectrum in high-opacity regimes of the interstellar medium (ISM). For our analysis we use synthetic position–position–velocity (PPV) cubes of fractional Brownian motion and magnetohydrodynamics (MHD) simulations, post-processed to include radiative transfer effects from CO. We find that PCA analysis is very different from the tools based on the traditional power spectrum of PPV data cubes. Our major finding is that PCA is also sensitive to the phase information of PPV cubes and this allows PCA to detect the changes of the underlying velocity and density spectra at high opacities, where the spectral analysis of the maps provides the universal −3 spectrum in accordance with the predictions of the Lazarian & Pogosyan theory. This makes PCA a potentially valuable tool for studies of turbulence at high opacities, provided that proper gauging of the PCA index is made. However, we found the latter to not be easy, as the PCA results change in an irregular way for data with high sonic Mach numbers. This is in contrast to synthetic Brownian noise data used for velocity and density fields that show monotonic PCA behavior. We attribute this difference to the PCA's sensitivity to Fourier phase information.
Teaching ethics in the university through multicultural online dialogue
Authors: Briones Elena , Lara Laura 
Published: February 2016

This paper presents the results of an international collaboration on ethics teaching for personal and professional values within the area of formal higher education using new communication technologies. The course design was based on the dialogic technique and was aimed at clarifying the students’ own values, defining their own positions related to ethical dilemmas, developing argumentative strategies and an ethical commitment to their profession and contribution to society. The online dialogue between heterogeneous groups of students based on their cultural background –the main innovation of this training– was possible thanks to the technological and administrative support of the participating universities. To analyze the effect of this innovative training we employed a quasi-experimental design using a control group, i.e., without the option of online dialogue with students from another culture. University students from Spain (University of Cantabria) and Chile (Universidad Autónoma de Chile) participated in this study. The positive results, which included better scores and positive assessments of both debate involvement and intercultural contact by students who participated in the new teaching program, support the main conclusion that the opening of international dialogue on moral dilemmas through new communication technologies contributes significantly to improve ethics training in higher education.
En este trabajo se presentan los resultados de una colaboración internacional para la formación ética centrada en valores personales y profesionales dentro de la educación formal superior empleando las nuevas tecnologías de la comunicación. La formación diseñada basada en la técnica dialógica pretende que el estudiante clarifique sus valores, se posicione ante dilemas éticos y desarrolle estrategias argumentativas, así como un compromiso ético con su profesión y contribución a la sociedad. La principal innovación de esta formación es la incorporación del diálogo online entre grupos de estudiantes heterogéneos por su origen cultural, esto fue posible gracias a la colaboración de dos universidades y al apoyo tecnológico y administrativo aportado por las mismas. Para analizar el efecto de esta formación innovadora se ha empleado un diseño cuasi-experimental con grupo control, en el que se formaba en valores pero no existía la posibilidad de un diálogo online con estudiantes de otra cultura. En este estudio participaron estudiantes de la Universidad Autónoma de Chile y de la Universidad de Cantabria (España). Entre los resultados obtenidos destacamos las mejores calificaciones y positiva valoración de la participación en los debates y del contacto intercultural por parte de los estudiantes que siguieron la formación más innovadora. Estos resultados permiten concluir que la apertura internacional del diálogo gracias al uso de las tecnologías de la comunicación contribuye de forma significativa a la formación ética en la educación superior.
Un parlement mondial du travail ?
Authors: Louis Marieke 
Published: February 2016

Depuis sa création en 1919, l’Organisation internationale du travail, chargée de réglementer les relations professionnelles entre États et d’instaurer entre eux des principes de justice sociale, prétend incarner un véritable « parlement mondial du travail ». Sur quels dispositifs concrets et stratégies d’acteurs s’appuie une telle prétention ? Comment l’OIT a-t-elle construit, défendu et réformé sa représentativité au cours du temps ? L’étude socio-historique des dispositifs représentatifs en place et de leur contestation par des acteurs s’estimant mal représentés (gouvernements, organisations syndicales et patronales, coopératives, organisations non gouvernementales) permet, sur le temps long, de déconstruire l’analogie parlementaire et de dévoiler certaines caractéristiques d’une représentation à la fois internationale et tripartite : non électorale, sélective, technocratique mais aussi parfois accommodante, voire improvisée.
Le tribunal de l’histoire ? Vérité historique et vérité judiciaire
Authors: Hulak Florence 
Published: February 2016

Quelle est la pertinence du modèle judiciaire pour penser le statut de la vérité historique ? Ce modèle prend deux formes distinctes mais complémentaires. La première conçoit cette vérité par analogie avec la vérité factuelle que le juge d’instruction découvre à travers l’analyse critique des témoignages et des indices. La seconde l’assimile à la vérité partagée qui émane de la confrontation délibérative des récits concurrents devant le tribunal. Contre ce double modèle judiciaire, deux thèses sont défendues. D’abord, l’histoire ne saurait renoncer à une visée proprement scientifique, qui ne se confond pas avec l’imputation de responsabilités. Ensuite, l’hétérogénéité des visées de connaissance et d’imputation ne renvoie pas simplement à un partage entre pratiques professionnelles : si l’historien peut être amené à assigner des responsabilités en mobilisant méthodes ou connaissances historiques, ce n’est pas par cette activité qu’il poursuit une vérité de type historique.
Simondon et le langage
Authors: Duhem Ludovic 
Published: February 2016

La question du langage dans la pensée de Simondon est une question aporétique. Alors que toutes les conditions semblent réunies pour qu’une théorie originale et cohérente soit élaborée, il n’existe dans son œuvre que des réflexions éparses qui ne donnent pas lieu à une théorie mais plutôt à une critique non systématisée du langage. Deux hypothèses peuvent expliquer cette « absence » de théorie du langage : selon la première, Simondon n’avait pas besoin du langage pour repenser les conditions de la pensée, du sens et de la vérité, la théorie de l’individuation proposant une ontologie, une logique et une épistémologie pour lesquelles le langage n’est ni premier ni central ; selon la deuxième, Simondon a posé autrement la question du langage, sous la forme d’ une théorie de la communication qui se fonde sur le rapport entre information et signification, lequel dépasse et englobe la question du langage. À partir de ces deux hypothèses, il est possible de poser que Simondon a cherché à sortir la philosophie du logocentrisme et de l’anthropocentrisme réductionniste qui le soutient, ce qui implique une relativisation fondamentale du langage. Cet article propose en ce sens de faire un premier « état des lieux » de la question du langage dans l’œuvre de Simondon à travers l’étude :1. de sa critique du langage compris comme condition de la connaissance et de la pensée ;2. des tensions internes au rapport entre technique et langage chez Simondon ;3. des éléments qu’il pose pour une théorie communicationnelle du langage.
Du mode d’inexistence des mathématiques
Authors: Bontems Vincent 
Published: February 2016

On ne trouve aucune formulation du statut ontologique des mathématiques dans l’œuvre de Gilbert Simondon. Cela tient, selon nous, à ce qu’on ne peut attribuer un mode d’existence aux mathématiques dans l’horizon de sa philosophie de la nature : si « exister » signifie « devenir dans l’espace et le temps », alors les mathématiques n’existent pas. En revanche, on trouve chez Simondon une modalité de l’être distincte de l’actuel et du potentiel, le virtuel, dont il n’est donné aucune dérivation ontogénétique. Notre hypothèse est que le virtuel compense l’absence des mathématiques en tant qu’il qualifie la réalité inexistante (non-actuelle et non-potentielle). Le virtuel, qui est invoqué explicitement pour désigner le statut d’un futur anticipé au cours de l’acte d’invention, désignerait implicitement le mode d’inexistence des mathématiques. Les propriétés du virtuel — qu’elles soient objectives comme l’omni-spatio-temporalité ou subjectives comme le caractère optatif — correspondent en effet à des propriétés avérées des mathématiques. L’universalité du virtuel, qui se manifeste aussi bien dans la virtualisation de la valeur technique au cours de l’échange économique que dans une orientation politique des transformations sociales vers un futur possible, repose aussi sur l’intuition mathématique de l’impossibilité d’une impossibilité. Cette redéfinition du virtuel en tant que mode d’inexistence des mathématiques dépasse alors la conception hylémorphique des mathématiques comme formes immatérielles, et répond à de nombreux obstacles métaphysiques.En tant que structure relationnelle inexistante de la nature, elle explique en outre comment le virtuel conditionne le physiquement possible, c’est-à-dire le passage du potentiel à l’actuel. Si le virtuel désigne alors la plus grande extension du réel, l’état préindividuel de l’être n’est cependant pas réductible à un plan unique de consistance, car le virtuel mathématique est non saturable, toujours divergent et lacunaire.
La CJUE encadre sévèrement les échanges de données entre administrations
Authors: Foegle Jean-Philippe 
Published: February 2016

Le 1er octobre 2015, la Cour de Justice de l'Union Européenne a invalidé le régime juridique Roumain de transfert de données entre les administrations publiques. Il s'agissait, en l'espèce, de données relatives aux revenus transmises aux organismes sociaux par l'administration fiscale. Ce transfert de données avait été fondé sur une loi pour le moins imprécise, et complétée par un protocole interne non publié et non opposable. Se fondant sur l'article 11 de la Directive 2005/46/CE sur la protection des données personnelles, la Cour renforce l'exigence d'information des administrés dont les données font l'objet font l'objet d'un transfert en l'ancrant dans une exigence plus large de garantir le traitement « loyal » des données personnelles et d'accès effectif au droit à l'effacement, deux exigences qui trouvent leur source dans l'article 8 de la Charte des droits fondamentaux de l'Union européenne. Ainsi formulé, le droit à l'information ne souffre plus que de peu de limitations, qui doivent être réduites au strict nécessaire. La discussion et l'adoption probable d'un article du projet de loi immigration – l'article 25 – offrant aux préfectures un très large droit de se faire communiquer les données personnelles des étrangers, et ce en vue de contrôler la réalité de leurs motifs de séjour, redonne à cette décision toute son actualité.