bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present
Authors: Karlsson Johannes , Matthiasson Thorolfur 
Published: February 2016

Abstract
This paper focuses on tax evasion and tax avoidance in Iceland, and on how special interest groups have shaped the taxation system to serve their own ends. The period covered is from 1930, when the present Icelandic system of power was established, to the present.
Tax evasion is sometimes an intended, and other times an unintended response to taxation.Willful tax evasion is more likely to occur if consensus regarding fairness and equality of the tax-code is lacking. Tax evasion is an integral part of the “underground economy”, or more formally, the Non-Observed Economy (NOE).Measuring the size and scope of the NOE in general, and tax evasion in particular, is a difficult task.We compare results from three methods for estimating the size of the Gross Domestic Product (GDP): the production approach, the expenditure approach, and the income approach. The results of applying these three methods should, in principle, be identical, but they are not. We use the difference, guided by historical facts and anecdotes, to give an idea of the magnitude of tax evasion during the 20th century.
We suggest that the construction of the tax system to serve special interest groups may have disrupted the social, judicial, political and economic balance of the Icelandic “project”.
The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law
Authors: Påhlsson Robert 
Published: February 2016

Abstract
The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.
Motivation for Physical Activity and Mental Health Indicators in Male Gym Attendees
Authors: Awruk Katarzyna , Janowski Konrad 
Published: February 2016

Abstract
The significance of physical activity for mental well-being has been discussed in detail in the literature on the subject. However, a question arises concerning the relationship between motivation to exercise and psychological functioning. The objective of the present study was to test the relationship between the types of motivation for physical activity and selected indicators of mental health.
The study involved 99 men aged between 18 and 60 years old (M=28.20, SD=9.35) who were regular attendees at several gyms in Warsaw. The study used the following methods: the General Health Questionnaire-28 (GHQ-28), developed by Goldberg, the Gym Attendance Motivation Inventory, developed by Awruk and Janowski, and the Personal Data Sheet.
A significant negative relationship between intrinsic motivation (to improve one’s physical performance) and symptoms of depression was observed. Significant positive associations were found between the period of training and scores on the Social dysfunction and Somatic symptoms subscales of GHQ-28. The remaining associations were found to be statistically insignificant. In addition, there were no significant differences in motivation to exercise between men with low and high levels of mental health symptoms. The motivational profiles identified in cluster analysis did not differentiate the subjects with respect to mental health indicators.
Solidarity in the European Union in Times of Economic Crisis
Authors: Maillo Jerónimo , Corti Justo 
Published: February 2016

Abstract
The present special issue of Perspectives on Federalism reflects on the nature and characteristics of solidarity within a supranational context, it explains what solidarity has meant so far in the EU, how much solidarity we had during the crisis, what type of solidarity is needed and how to build it. It focuses on the new economic governance and its solidarity mechanisms during and after the economic crisis but tackles other related fields such as its impact on services of general economic interest or the European budget, as well as other areas where solidarity is also discussed such as the free movement of persons.
This monographic issue has its origin in the International Conference “Solidarity in Hard Times. Solidarity and the European Social Model in times of economic crisis” organized by the University Institute for European Studies (IDEE) on 11-12 June 2015 in Madrid, within the Jean Monnet Network MoreEU (“More Europe to overcome the crisis”).
The European Stability Mechanism: Human Rights Concerns Without Responsibilities?
Authors: Vettorel Arianna 
Published: February 2016

Abstract
The current financial problems of some Euro-area Member States have been tackled by ad hoc financial institutions, formed outside of the EU as international institutions and aimed at granting financial assistance on the basis of strict conditionality measures, which seriously affect human rights (particularly social and economic rights).
The paper focuses on the impact of the actions of the European Stability Mechanism and analyses whether this institution (or the European institutions and the Member States involved in it) should bear the responsibility for such violations.
Recent developments in fabricating drag reduction surfaces covering biological sharkskin morphology
Authors: Luo Yuehao , Xu Xia , Li Dong , Song Wen 
Published: February 2016

AbstractWith the rapid development of science and technology, increasing research interests have been focused on environment protection, global warming, and energy shortage. At present, reducing friction force as much as possible has developed into an urgent issue. Sharkskin effect has the potential ability to lower viscous drag on the fluid-solid interface in turbulence, and therefore, how to fabricate bio-inspired sharkskin surfaces is progressively becoming the hot topic. In this review, various methods of fabricating drag reduction surfaces covering biological sharkskin morphology are illustrated and discussed systematically, mainly involving direct bio-replicated, synthetic fabricating, bio/micro-rolling, enlarged solvent-swelling, drag reduction additive low-releasing, trans-scale enlarged three-dimensional fabricating, flexible printing, large-proportional shrunken bio-replicating, ultraviolet (UV) curable painting, and stretching deformed methods. The overview has the potential benefits in better acquainting with the recent research status of fabricating sharkskin surfaces covering the biological morphology.
Experiences with Railway Regulation in Great Britain and the Czech Republic – Round Table Report1
Authors: Nash Chris , Tomeš Zdeněk , Jandová Monika 
Published: February 2016

Abstract
The aim of the Round Table was to compare British and Czech experiences with railway regulation and competition introduction and to determine which lessons can be learnt. Special attention was paid to the question of whether the very complex British reform can be an inspiration for further liberalisation of the railway sector in the Czech Republic or whether there are any reform mistakes that are best avoided. Based on two introductory presentations and subsequent plenary discussion, some consensus emerged. The participants agreed that there is no one-size-fits-all solution to railway regulation and that the introduction of competition should take into account the different circumstances of a particular country. Franchising in passenger operations in Britain successfully stimulated demand but also increased costs to the industry, so its implementation should be completed with care. It seems very unlikely that open-access competition would be a viable solution for the whole passenger rail market because it is limited to a few commercially attractive routes, and as Czech experience suggests, it creates many new problems. Finally, it was confirmed that a strong and dedicated regulator is needed in a newly liberalised environment in order to solve many emerging conflicts and disputes.
Correlations Between the Density of Tryptase Positive Mast Cells (DMCT) and that of New Blood Vessels (CD105+) in Patients with Gastric Cancer
Authors: Micu Gianina Viorica , Stăniceanu Florica , Sticlaru Liana Cătălina , Popp Cristiana Gabriela , Bastian Alexandra Eugenia , Gramada Eliza , Pop. G. , Mateescu R. B. , Rimbaş M. , Archip Bianca , Bleotu Coralia 
Published: February 2016

Abstract
Mast cells proteases, tryptase and chymase are directly involved in the growth and progression of solid tumors due to their important role in tumor angiogenesis. We examined the density of tryptase positive mast cells and the mean density of new blood vessels in gastric malignant tumors of patients with and without Helicobacter pylori infection, using immunohistochemical staining for tryptase (for mast cells) and CD 105 (for new vessels). Tryptase and CD 105 expression was detected in gastrectomy specimens. In this study, mast cell density correlates with angiogenesis and the growth and progression of gastric cancer. It also shows that the participation of Helicobacter pylori infection in the growth and progress of gastric neoplasia is due to an increase of peritumoral angiogenesis, with subsequent local and distant tumor spread and perivascular growth, but without perineural and nodal involvement.
Primary Hyperfibrinolysis as a Presentation of Extended Prostate Carcinoma
Authors: Ruiz-Sada Pablo , Nahia Arostegui-Uribe , Iker Garay-Hidalgo , Katalin Uriarte-Elguezabal 
Published: February 2016

Abstract
Primary hyperfibrinolysis States are rare entities associated with different clinical scenarios and can be sometimes their first presentation. PHS outcome relies on the underlying cause. We introduce the case of a man presenting with a complex clotting abnormality malignancy related. Not having an accurate diagnosis hindered us to give an easy solution and compromised the prognosis overall. Misdiagnosing a severe entity often leads to fatal outcomes. We want to highlight the rarity of our case, the challenging differential diagnosis and the importance of being aware of PHS. Because our patient appeared to have an extended carcinoma, definitive treatment was not an option on our case.When an uncommon and challenging disease is presented, having all the clues is mandatory to succeed.
Evaluation of Fracture Parameters for Cracks in Coupled Thermoelasticity for Functionally Graded Materials
Authors: Repka M. , Sládek J. , Sládek V. , Wünsche M. 
Published: February 2016

Abstract
The finite element method (FEM) is developed for coupled thermoelastic crack problems if material properties are continuously varying. The weak form is utilized to derive the FEM equations. In conventional fracture theories the state of stress and strain at the crack tip vicinity is characterized by a single fracture parameter, namely the stress intensity factor or its equivalent, J-integral. In the present paper it is considered also the second fracture parameter called as the T-stress. For evaluation of both fracture parameters the quarter-point crack tip element is developed. Simple formulas for both fracture parameters are derived comparing the variation of displacements in the quarter-point element with asymptotic expression of displacement at the crack tip vicinity. The leading terms of the asymptotic expansions of fields in the crack-tip vicinity in a functionally graded material (FGM) are the same as in a homogeneous one with material coefficients taken at the crack tip.
The Concept of State Terrorism in Relation to Iran
Authors: Kraus Josef 
Published: February 2016

Abstract
This paper analyses the concept of state terrorism in relation to the politics of the Islamic Republic of Iran. The author uses the typology elaborated by the American political scientist Gus Martin. Iranian domestic and international patronage and assistance are researched. This paper comes to the conclusion that Iran is involved in a broad spectrum of terrorist activities; however, the specific forms of terrorism are carried our autonomously and in various time periods. The most active period was during the 1980s and the least Iranian terrorist activity can be noticed in the second half of 1990s.
A New Middle Class on Old Academic Grounds: Law Students of the Cluj University in the 1930s
Authors: Pálffy Zoltán 
Published: February 2016

Abstract
One of the main tasks of universities of Central and Eastern Europe is that of forming loyal and reliable citizens ready to fill in the ranks of public service. Educational credentials make for social elevation into the ranks of this peculiarly state-dependent middle class. Law students make the relative majority of those engaged in higher learning in the region all through the first half of the 20th century. Where and when there is an acute need for a new middle class under a new state sovereignty, it is law studies that are notoriously perceived as meant to producing the bulk of it. The University of Cluj in the inter-war period is a case in point. The paper shall put forward a selection of data (from an ample statistical survey of elite formation via upper-level education in Central Europe) on this segment of the student population in the 1930s, setting it against a dramatically changed background (the general one and the local one, as traced in secondary sources): how do Romanians cope with the task of producing this new middle class on old grounds, and what are the unwanted side-effects of such state-related social emancipation mechanisms? And how non-Romanians behave in the new situation?
From Informal Exchanges to Dual Practices. The Shadows of the Romanian Health Care Reform
Authors: Palaga Cristine 
Published: February 2016

Abstract
The current frailties of the Romanian health care system are often explained by resorting to the previous regime’s institutional framework, rarely accepting that they are also the product of post-1990 reforms and the neoliberal means of system reconfiguration. This paper provides an ethnographic account of the ways in which two “products” of these reforms actively contribute to the augmentation of private medical services and to the diminishing access to quality care in the public system: the bureaucratization of primary medicine and the “dual medical practice”. More specifically, I use the concept of “informal exchanges” in order to explore the variety of transactions that occur between patients and the health care staff and to document the means through which its main social actors understand, reproduce, legitimize or blame the very existence of these practices. Then, I analyze how referrals to private medical units increasingly replace informal payments, simultaneously laying even harder obstacles in the access to health care for those in need.
Postsocialism or when ‘Having’ is another Way of ‘Being’. The Reconfiguring of Identity through Land Restitution and the Narratives of the Past
Authors: Chiorean Elena 
Published: February 2016

Abstract
In this paper I examine the consequences of the 1989 political overturn in Romania on the selfhood. To this purpose, I initiate a twofold analysis: the official discourse of both socio-political systems, socialism and liberalism, and the individual’s quotidian discourse. The first one will enable a comparative view, over the ’bottom-up’ constructed realities, and the second will account for the degree of pervasiveness and naturalization of ideological views and, in this way, of a “top-down” identity construction and its configurations. One of the most apprehensible provisions through which liberalism endeavoured to institutionalize its own way of setting out reality is land restitution. Thereafter, I will discuss the way re-appropriation was experienced and its various subjectivization trajectories, but also the wider frame of the postsocialist economic transformations: rethinking work, money, the state and the interrelations between them. This particular angle of sight will disclose the mechanisms through which liberalism has deconstructed the system of socialist meaning and representation, at the same time replacing it with a socio-political order which reconfigured these meanings.
Turnout Decline in Romanian National Elections: Is it that Big?
Authors: Comşa Mircea 
Published: February 2016

Abstract
According to official data, Romanian voter turnout decreased by half for the period 1990-2012. Gaps between official and self-reported turnout are larger than those from similar countries. Starting with these findings, this paper questions the official data regarding turnout and brings evidence that turnout in Romanian elections is increasingly underestimated. Three factors are responsible for this: the quality of the electoral registers, ineligible voters and emigration. The effect of these factors grew over time inducing the idea that turnout is sharply decreasing. In fact, the decrease is less pronounced, and most of it took place between 1990 and 2000. In the last part, I discuss the implications of the findings in three domains: theoretical debates, methodological and practical issues.
Right dislocation and raising-to-object in Zulu
Authors: Halpert Claire , Zeller Jochen 
Published: February 2016

AbstractIn this paper, we analyze an unusual type of right dislocation in Zulu. We demonstrate that the construction in question combines A-movement of a DP out of an embedded finite CP into a matrix argument position (raising-to-object; RtO) with right dislocation of both the raised DP
Review of the Genus Geloemyia (Diptera, Pyrgotidae), with Discussion of its Taxonomic Position
Authors: Korneyev V. A. 
Published: February 2016

Abstract
Review of the Genus Geloemyia (Diptera, Pyrgotidae), with Discussion of its Taxonomic Position. Korneyev, V. A. - Species assigned to Geloemyia Hendel, 1908, Trichempodia Malloch, 1930 syn. n., Parageloemyia Hendel, 1933 syn. n., and Dicranostira Enderlein, 1942 syn. n. are shown to be congeneric. Geloemyia is refined to include eight species: Geloemyia cheni Kim, Han & Korneyev, sp. n., Geloemyia cockerelli (Malloch, 1930) comb. n. (= Trichempodia cockerelli Malloch, 1930), Geloemyia dorsocentralis (Hering, 1940) comb. n. (= Adapsilia dorsocentralis Hering, 1940), Geloemyia quadriseta Hendel, 1933, Geloemyia stylata Hendel, 1908, Geloemyia wonjuensis (Kim & Han, 2001) comb. n. (= Parageloemyia wonjuensis Kim & Han, 2001) from Eastern Asia, Geloemyia namibica sp. n., from mainland Africa (Namibia) and Geloemyia trifasciata (Enderlein, 1942) comb. n. (= Trichempodia trifasciata Enderlein, 1942) from Madagascar. Geloemyia nigrofasiata Hendel, 1933 based on a single male is supposed to be a junior synonym of G. quadriseta Hendel, 1933, based on females, but the synonymy is tentative. A key to species is provided. The genus Geloemyia belongs in the tribe Pyrgotini forming (or belonging to) a basal lineage in the subtribe Adapsiliina together with Pyrgotomyia Hendel, 1914 and Porpomastix Enderlein, 1942.
Using Ecological Niche Modeling for Biodiversity Conservation Guidance in the Western Podillya (Ukraine): Reptiles
Authors: Tytar V. , Sobolenko L. , Nekrasova O. , Mezhzherin S. 
Published: February 2016

Abstract
Using Ecological Niche Modeling for Biodiversity Conservation Guidance in the Western Podillya (Ukraine): Reptiles. Tytar, V., Sobolenko, L., Nekrasova, O. Mezhzherin, S. - Maximum entropy niche modeling was employed as a tool to assess potential habitat suitability for 10 reptile species and to map their potential distribution in the Western Podillya (Ukraine). We used climate, topography and human impact (assessed by the Human Footprint) as predictor variables. “Isothermality”, “temperature seasonality” and the “mean temperature of coldest month” were three most important factors in predicting habitat suitability and distribution. A profound contribution to the modeling has been displayed by the Human Footprint, meaning that human infrastructure may benefit reptile species. Areas have been distinguished that in the first place should be of interest to biodiversity conservationists targeting reptiles and maps summarizing predicted habitat suitability and species richness were produced for guiding conservation efforts.
Lax Pair, Conservation Laws, Solitons, and Rogue Waves for a Generalised Nonlinear Schrödinger–Maxwell–Bloch System under the Nonlinear Tunneling Effect for an Inhomogeneous Erbium-Doped Silica Fibre
Authors: Gao Zhe , Gao Yi-Tian , Su Chuan-Qi , Wang Qi-Min , Mao Bing-Qing 
Published: February 2016

AbstractUnder investigation in this article is a generalised nonlinear Schrödinger-Maxwell-Bloch system for the picosecond optical pulse propagation in an inhomogeneous erbium-doped silica optical fibre. Lax pair, conservation laws, Darboux transformation, and generalised Darboux transformation for the system are constructed; with the one- and two-soliton solutions, the first- and second-order rogue waves given. Soliton propagation is discussed. Nonlinear tunneling effect on the solitons and rogue waves are investigated. We find that (i) the detuning of the atomic transition frequency from the optical pulse frequency affects the velocity of the pulse when the detuning is small, (ii) nonlinear tunneling effect does not affect the energy redistribution of the soliton interaction, (iii) dispersion barrier/well has an effect on the soliton velocity, whereas nonlinear well/barrier does not, (iv) nonlinear well/barrier could amplify/compress the solitons or rogue waves in a smoother manner than the dispersion barrier/well, and (v) dispersion barrier could “attract” the nearby rogue waves, whereas the dispersion well has a repulsive effect on them.
Extrinsic and Intrinsic Contributions to Plasmon Peaks in Solids
Authors: Alshehabi Abbas , Kawai Jun 
Published: February 2016

Abstract
Intrinsic and extrinsic plasmons are defined and the contribution of each determined. It is shown that quantum interference between intrinsic and extrinsic satellites in X-ray photoelectron spectroscopy (XPS) as well as in Auger electron spectra (AES) does not occur for plasmon loss peaks higher than first order. Line widths in measured reflected electron energy loss spectra (EELS) are analysed by subtracting the Shirley background. Contrary to common understanding, extrinsic and intrinsic contributions by plasmon peaks can be experimentally distinguishable by comparison of line widths.
Design, synthesis, and biological evaluation of new series of 2-amido-1,3,4-thiadiazole derivatives as cytotoxic agents
Authors: Almasirad Ali , Firoozpour Loghman , Nejati Maliheh , Edraki Najmeh , Firuzi Omidreza , Khoshneviszadeh Mehdi , Mahdavi Mohammad , Moghimi Setareh , Safavi Maliheh , Shafiee Abbas , Foroumadi Alireza 
Published: February 2016

Abstract
A series of novel 1,3,4-thiadiazole derivatives bearing an amide moiety were designed, synthesized, and evaluated for their in vitro antitumor activities against HL-60, SKOV-3 and MOLT-4 human tumor cell lines by MTT assay. Ethyl 2-((5-(4-methoxybenzamido)-1,3,4-thiadiazol-2-yl)thio)acetate (5f) showed the best inhibitory effect against SKOV-3 cells, with an IC50 value of 19.5 μm. In addition, the acridine orange/ethidium bromide staining assay in SKOV-3 cells suggested that the cytotoxic activity of 5f occurs via apoptosis.