bluuebunny/crossref_metadata_2025_split huggingface dataset:
Decline of Controlled Foreign Company Rules and Rise of Intellectual Property Boxes: How the European Court of Justice Affects Tax Competition and Economic Distortions in Europe
Authors: Bräutigam Rainer , Spengel Christoph , Streif Frank 
Published: February 2017

AbstractThe European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union (EU) in the past 20 years. However, it is unclear whether or not the ECJ's decisions and the corresponding reactions by the member states actually contribute to tax neutrality in economic terms and, therefore, to the achievement of the internal market. In 2006, the ECJ limited the applicability of specific tax rules in the EU that are intended to prohibit the excessive use of low‐tax countries by multinationals. Our counterfactual analysis shows that the court's restriction of so‐called controlled foreign company rules and the related second‐round reactions by some member states – i.e. the introduction of low‐tax regimes for income from acquired intellectual properties (IP boxes for acquired IP) – cast doubt on the seemingly positive effects the ECJ has on reducing tax distortions. In addition, we demonstrate that the restricted applicability of IP boxes as endorsed by the OECD and the European Commission would strengthen tax neutrality in Europe.
The Reliability of Facial Recognition of Deceased Persons on Photographs
Authors: Caplova Zuzana , Obertova Zuzana , Gibelli Daniele M. , Mazzarelli Debora , Fracasso Tony , Vanezis Peter , Sforza Chiarella , Cattaneo Cristina 
Published: February 2017

AbstractIn humanitarian emergencies, such as the current deceased migrants in the Mediterranean, antemortem documentation needed for identification may be limited. The use of visual identification has been previously reported in cases of mass disasters such as Thai tsunami. This pilot study explores the ability of observers to match unfamiliar faces of living and dead persons and whether facial morphology can be used for identification. A questionnaire was given to 41 students and five professionals in the field of forensic identification with the task to choose whether a facial photograph corresponds to one of the five photographs in a lineup and to identify the most useful features used for recognition. Although the overall recognition score did not significantly differ between professionals and students, the median scores of 78.1% and 80.0%, respectively, were too low to consider this method as a reliable identification method and thus needs to be supported by other means.
Chronic low back pain and its association with lumbar vertebrae and intervertebral disc changes in adults. A case control study
Authors: Karunanayake Aranjan L. , Pathmeswaran Arunasalam , Wijayaratne Lalith S. 
Published: February 2017

AbstractAimThis study was done to determine the association between chronic low back pain and vertebral fractures, intervertebral disc space (IDS) narrowing, vertebral osteophytes and spondylolisthesis among adults.MethodThis case control study was done in Sri Lanka. Cases were patients with low back pain and controls were without low back pain. Postero‐anterior and lateral radiographs of lumbar sacral spine of both groups were studied. To detect vertebral fractures in fourth and fifth lumbar vertebrae, anterior and posterior heights of vertebrae were measured using a Vernier caliper and antero‐posterior ratio (A/P) was calculated. Having an A/P ratio value of < 0.89 was considered as a vertebral fracture. Presence of disc space narrowing, vertebral osteophytes and spondylolisthesis was assessed by two radiologists working independently. Bivariate and logistic regression analysis was done to find associations.ResultsThere were 140 cases and 140 controls. Mean (SD) age for cases was 51.6 (17) years. Mean (SD) age for controls was 50 (15) years. Females made up 62% of cases and controls. Fifth lumbar vertebral fracture (odds ratio [OR] = 10.2;P= 0.001), fourth lumbar vertebral fracture (OR= 2.5;P= 0.017) andIDSnarrowing (OR= 4.15,P= 0.009) had a significant association with low back pain and vertebral osteophytes and spondylolisthesis did not have a significant association with low back pain.ConclusionOnly vertebral fractures andIDSnarrowing had a significant association with chronic low back pain.
Is chronic kidney disease an adverse factor in lung cancer clinical outcome? A propensity score matching study
Authors: Lu Ming‐Shian , Chen Miao‐Fen , Lin Chien‐Chao , Tseng Yuan‐Hsi , Huang Yao‐Kuang , Liu Hui‐Ping , Tsai Ying‐Huang 
Published: February 2017

BackgroundComorbidity has a great impact on lung cancer survival. Renal function status may affect treatment decisions and drug toxicity. The survival outcome in lung cancer patients with coexisting chronic kidney disease (CKD) has not been fully evaluated. We hypothesized that CKD is an independent risk factor for mortality in patients with lung cancer.MethodsA retrospective, propensity‐matched study of 434 patients diagnosed between June 2004 and May 2012 was conducted. CKD was defined as estimated glomerular filtration rate <60 mL/minute. Lung cancer and coexisting CKD patients were matched 1:1 to patients with lung cancer without CKD.ResultsAge, gender, smoking status, histology, and lung cancer stage were not statistically significantly different between the CKD and non‐CKD groups. Kaplan–Meier survival analysis demonstrated a median survival of 7.26 months (95% confidence interval [CI] 6.06–8.46) in the CKD group compared with 7.82 months (95% CI 6.33–9.30) in the non‐CKD group (P = 0.41). Lung cancer stage‐specific survival is not affected by CKD. Although lung cancer patients with CKD presented with an increased risk of death of 6%, this result was not statistically significant (hazard ratio 1.06, 95% CI 0.93–1.22; P = 0.41).ConclusionAccording to our limited experience, CKD is not an independent risk factor for survival in lung cancer patients. Clinicians should not be discouraged to treat lung cancer patients with CKD.
Improving nutritional practices in premature infants can increase their growth velocity and the breastfeeding rates
Authors: Piris Borregas Salvador , López Maestro María , Torres Valdivieso María José , Martínez Ávila José Carlos , Bustos Lozano Gerardo , Pallás Alonso Carmen Rosa 
Published: February 2017

AbstractAimThis study analysed the changes in growth velocity (GV) of preterm infants weighing <1500 g based on different nutritional practices over a 24‐year period.MethodsA retrospective study with prospectively collected data was performed in a level three Spanish neonatal intensive care unit. Data on birthweight, gestational age (GA) and GV were collected from 1990 to 2013 and breastfeeding data were gathered from 2000. A generalised linear model corrected by GA and small for gestational age was applied. Multiple mean comparisons between the levels of the variables of interest were performed using the Tukey test.ResultsWe included 1651 children in the study. The average GA in 1990–1991 was 30.48 ± 2.89 and the average GA in 2012–2013 was 28.79 ± 2.58 (p < 0.01). Significant differences were found when we compared the adjusted GV between the first and last study periods. The most important differences appeared between 1990 and 2013, when the GV increased by 3.27 ± 0.5 g/kg/day (p < 0.01). The breastfeeding rate in 2000–2001 was 47.95% and in 2012–2013 it was 73.58% (p = 0.0002).ConclusionIntroducing nutritional practices such as the increased use of breastmilk and the breastfeeding rate improved GV over the study period.
Chronically elevated bilirubin protects from cardiac reperfusion injury in the male Gunn rat
Authors: Bakrania B. , Du Toit E. F. , Ashton K. J. , Wagner K‐H. , Headrick J. P. , Bulmer A. C. 
Published: February 2017

AbstractAimsBilirubin is associated with reduced risk of cardiovascular disease, as evidenced in conditions of mild hyperbilirubinaemia (Gilbert's Syndrome). Little is known regarding myocardial stress resistance in hyperbilirubinaemic conditions or whether life‐long exposure modifies cardiac function, which might contribute to protection from cardiovascular disease.MethodsHyperbilirubinaemic rats and littermate controls underwent echocardiography at 3, 6 and 12 months of age, with hearts subsequently assessed for resistance to 30 min of ischaemia. Heart tissue was then collected for assessment of bilirubin content.ResultsNo difference in baseline cardiac function was evident until 6 months onwards, where Gunn rats demonstrated aortic dilatation and reduced peak ejection velocities. Additionally, duration of ventricular ejection increased progressively, indicating a negative inotropic effect of bilirubin in vivo. Ex vivo analysis of baseline function revealed reduced left ventricular pressure development (LVDP) and contractility in hyperbilirubinaemic rats. Furthermore, stress resistance was improved in Gunn hearts: post‐ischaemic recoveries of LVDP (76 ± 22% vs. 29 ± 17% Control, P < 0.01) and coronary flow (96 ± 9% vs. 86 ± 16% Control, P < 0.01) were improved in Gunn hearts, accompanied by reduced infarct area (21 ± 5% vs. 47 ± 15% Control, P < 0.01), and ventricular malondialdehyde and protein carbonyl content. Expression of myocardial nitric oxide‐regulating genes including Nos1 and Noa1 were not significantly different.ConclusionsThese data reveal life‐long hyperbilirubinaemia induces age‐dependent hypocontractility in male Gunn rats, and improved stress resistance. In addition, bilirubin exerts sex‐independent effects on vascular structure, myocardial function and ischaemic tolerance, the latter likely mediated via bilirubin's antioxidant properties.
Hepatitis B reactivation in patients with chronic hepatitis C undergoing anti‐viral therapy with an interferon‐free regimen
Authors: Londoño M.‐C. , Lens S. , Mariño Z. , Bonacci M. , Ariza X. , Broquetas T. , Pla A. , Bartres C. , Adriani M. V. , Rodríguez‐Tajes S. , Costa J. , Carrión J. A. , Pérez‐del‐Pulgar S. , Forns X. 
Published: February 2017

SummaryBackgroundA few cases of hepatitis B virus (HBV) reactivation during anti‐viral therapy against hepatitis C (HCV) have been reported. However, the information regarding the real impact of this phenomenon is scarce.AimTo evaluate the risk of HBV reactivation during anti‐viral therapy against HCV with an interferon‐free regimen with direct‐acting anti‐virals (DAAs).MethodsObservational and prospective study of 352 patients receiving DAAs therapy between September 2015 and May 2016. HBV‐DNA and ALT levels were monitored at baseline, at week 4 of anti‐viral therapy, at end of treatment and 12 weeks after treatment discontinuation in patients with HBV surface antigen (HBsAg) positive or HBV core antibody (anti‐HBc) positive before starting anti‐viral therapy.ResultsTen (2.8%) and 64 (18%) patients were HBsAg and anti‐HBc positive at baseline, respectively. Five (50%) of 10 HBsAg positive and one (1.6%) of 64 anti‐HBc positive patients presented HBV virological reactivation (>1log increase in HBV‐DNA levels). None of these patients presented clinical reactivation (increase in ALT levels).ConclusionsHBV virological reactivation is frequent in HBsAg+ patients receiving anti‐viral therapy against HCV. However, HBV‐DNA elevations were modest (<20 000 IU/mL) and without clinical impact (no ALT elevation).
Birth order and preschool children's cooperative abilities: A within‐family analysis
Authors: Prime Heather , Plamondon André , Jenkins Jennifer M. 
Published: February 2017

There is evidence for a laterborn sibling advantage in some social skills, although this has not been investigated in children's early capacities for cooperation. Using a within‐family design, this study compared firstborn and laterborn (i.e., middle and youngest) siblings on their cooperative abilities when they were aged around 3 years. Further, the study investigated whether the association between children's birth order and cooperative abilities was dependent on the prosocial behaviour of other siblings in the home. The sample included 288 ethnically and sociodemographically diverse children clustered within 144 families. Cooperation was directly assessed using a problem‐solving paradigm requiring two simultaneous and complementary actions of the child and adult tester to achieve a joint goal. Parents reported on the prosocial behaviour of up to four siblings in the home. Results of a multilevel analysis indicated that youngest children were more advanced in their cooperative abilities, compared to firstborn children, irrespective of their siblings’ prosociality. Middle children, in contrast, were only advantaged over firstborn children if their siblings showed high levels of prosociality. The analysis accounted for a number of potential family‐wide confounds, providing evidence that this is a child‐specific effect related to birth order. Findings are discussed from a social constructivist perspective with an emphasis on the sibling relationship as a context for cooperative interactions that facilitate sociocognitive development.
Statement of contribution

What is already known on this subject?

There are individual differences in children's early capacities for cooperation.

Children's early cooperation has not been considered in relation to birth order and/or sibling interaction quality.

What does this study add?

Youngest children are advantaged in their cooperation as compared to firstborn children.

Middle children are also advantaged, but only if their siblings are prosocial.

The use of a developmentally sensitive within‐family design reduces confounds common to birth order studies.
Do levels of evidence affect breadth of service? A study on the use of clinical guidance in a learning disability service
Authors: Pateraki Eleni , Macmahon Kenneth 
Published: February 2017

Accessible summary

The government suggests to the NHS what talking psychological therapies should be given to people when they have worries or problems.

This study examined a service for people with learning disabilities in Scotland. It tried to find out whether the service was doing what the government suggests.

The study found that the people who were seen by the service often had more than one difficulty, and the service gave extra talking psychological therapy to them.

We think that this study shows that people with learning disabilities should have more treatments available for them to meet their needs.

AbstractBackgroundFor services across the UK, increasing emphasis is placed on the use of evidence‐based psychological treatments. In this context, the Scottish Government published the MATRIX, a best‐practice clinical governance document, with a brief section on therapies for people with learning disabilities. As with most clinical guidelines, randomised controlled trials were considered the “gold standard.” However, within the learning disability field, the existing evidence base is relatively limited, resulting in a narrow guidance for services.MethodsThis study evaluated the use of best‐practice guidance (the MATRIX), in a psychology service for adults with learning disabilities, covering one of the largest NHS Boards in Scotland. A randomly selected 50% (N = 73) of case notes opened since October 2011 (publication date for the MATRIX) was reviewed. Eight case notes were second‐rated by an independent clinician.ResultsFindings showed that service users typically presented with multiple psychological difficulties, and clinicians offered a range of therapies additional to those suggested in the guidance. This was particularly evident in cases managed by clinical psychologists.ConclusionsApplying rigid therapeutic recommendations may limit opportunities for integrative practice. The potential impact of inflexibly adopting clinical guidelines on service planning and resources is discussed.
ALS‐Associated Endoplasmic Reticulum Proteins in Denervated Skeletal Muscle: Implications for Motor Neuron Disease Pathology
Authors: Jesse C. M. , Bushuven E. , Tripathi P. , Chandrasekar A. , Simon C. M. , Drepper C. , Yamoah A. , Dreser A. , Katona I. , Johann S. , Beyer C. , Wagner S. , Grond M. , Nikolin S. , Anink J. , Troost D. , Sendtner M. , Goswami A. , Weis J. 
Published: February 2017

AbstractAlpha‐motoneurons and muscle fibres are structurally and functionally interdependent. Both cell types particularly rely on endoplasmic reticulum (ER/SR) functions. Mutations of the ER proteins VAPB, SigR1 and HSP27 lead to hereditary motor neuron diseases (MNDs). Here, we determined the expression profile and localization of these ER proteins/chaperons by immunohistochemistry and immunoblotting in biopsy and autopsy muscle tissue of patients with amyotrophic lateral sclerosis (ALS) and other neurogenic muscular atrophies (NMAs) and compared these patterns to mouse models of neurogenic muscular atrophy. Postsynaptic neuromuscular junction staining for VAPB was intense in normal human and mouse muscle and decreased in denervated Nmd2J mouse muscle fibres. In contrast, VAPB levels together with other chaperones and autophagy markers were increased in extrasynaptic regions of denervated muscle fibres of patients with MNDs and other NMAs, especially at sites of focal myofibrillar disintegration (targets). These findings did not differ between NMAs due to ALS and other causes. G93A‐SOD1 mouse muscle fibres showed a similar pattern of protein level increases in denervated muscle fibres. In addition, they showed globular VAPB‐immunoreactive structures together with misfolded SOD1 protein accumulations, suggesting a primary myopathic change. Our findings indicate that altered expression and localization of these ER proteins and autophagy markers are part of the dynamic response of muscle fibres to denervation. The ER is particularly prominent and vulnerable in both muscle fibres and alpha‐motoneurons. Thus, ER pathology could contribute to the selective build‐up of degenerative changes in the neuromuscular axis in MNDs.
Muscle activation and heart rate responses to a side‐step interval exercise
Authors: Thiebaud Robert S. , Abe Takashi , Bravo Jonathan C. , Giovannitti Nicolas , Sullivan Avery P. 
Published: February 2017

SummaryBackgroundThe side‐step test is commonly used to assess agility. Side‐step interval exercise may also be a potential way to improve cardiorespiratory and muscular fitness. However, the acute heart rate and muscle activation response to this type of exercise is not well established. In addition, different tempos can influence these responses. The purpose of this study was to determine the acute heart rate and muscle activation responses of a side‐step interval exercise to different exercise tempos.MethodsTen participants completed a max test and performed a side‐step interval exercise for 4 × 1 min intervals separated by 1‐min rest intervals at a slow (84 bpm) and fast (112 bpm) tempo. Muscle activation of the vastus lateralis and vastus medialis and heart rate were measured during exercise.ResultsDuring the slow tempo, vastus lateralis muscle activation varied from 45% to 48% of maximum muscle activation (EMGmax) while vastus medialis muscle activation varied from 51% to 54% EMGmax. During the fast tempo, vastus lateralis muscle activation varied from 53% to 65% EMGmax while vastus medialis muscle activation varied from 64% to 76% EMGmax. Heart rates varied from 80–84% HRmax from set 1 to set 4 for the fast tempo and varied from 67% to 72% HRmax from set 1 to set 4 for the slow speeds.ConclusionExercise intensity of a side‐step interval exercise reached adequate levels to suggest that it may be possible to use this type of exercise to improve cardiorespiratory and muscular fitness.
ABCB1 gene is associated with the risk of bullous pemphigoid in a polish population
Authors: Rychlik‐Sych Mariola , Barańska Małgorzata , Dudarewicz Michał , Skrętkowicz Jadwiga , Żebrowska Agnieszka , Owczarek Jacek , Waszczykowska Elżbieta 
Published: February 2017

SummaryBackground and objectivesPolymorphisms in the P‐glycoprotein‐encoding ABCB1 gene may affect the intracellular concentration of xenobiotics, and thus contribute to the development of autoimmune diseases, including bullous pemphigoid (BP). The objective of the present study was to investigate whether there is an association between the C3435T and G2677T/A polymorphisms in the ABCB1 gene and the risk of BP in a Polish population.Patients and methodsThe study included 71 patients with BP and 156 healthy volunteers. Determination of the C3435T polymorphism was carried out using PCR‐RFLP; the G2677T/A polymorphism, using allele‐specific PCR.ResultsWhile there was no correlation between the C3435T polymorphism and the risk of BP, we did find such an association with respect to the G2677T/A polymorphism. The relative risk of BP was more than five times greater in individuals with the 2677TA genotype (OR = 5.52, p = 0.0063), and more than twice as high in carriers of the 2677TT genotype (OR = 2.40, p = 0.0076). At 2.40 (0.000018), the OR in carriers of the 2677T allele was also increased. The greater prevalence of the 2677GG genotype and the 2677G allele in the control group, as well as the OR < 1.0 (0.22 and 0.33, respectively), suggest a protective role of the 2677G allele with respect to the development of BP.ConclusionsThe results of the present study indicate that the G2677T/A polymorphism in the ABCB1 gene may affect the risk of developing BP.
Building on the capacities of crisis‐affected populations: From victims to actors
Authors: Gibbons Pat , McDermott Ronan , Maitra Sulagna , Herman Joost 
Published: February 2017

AbstractAttempts to consolidate humanitarian actors into a humanitarian system are occurring alongside efforts to generate greater coherence between humanitarian action, development and peace‐building. Whether a strengthened humanitarian system can adhere to the humanitarian principles while engaging in post‐conflict societal reconstruction is unclear. This would require humanitarian action to address the victimhood mentality when dealing with affected populations and to seek out capacities as well as needs. In so doing the inherent political nature of humanitarian action and the manner in which it is prone to instrumentalization needs to be recognized. This would assist in generating the sensitivity required in order to ensure that humanitarian action would ultimately support rather than undermine reconciliation and the building of democratic institutions.