bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Analysis of the Corporate Income Tax Policy of Less Developed Countries
Authors: Baker Paul L. 
Published: February 2017

AbstractUnlike in developed countries, corporate rather than personal tax is the greater source of public finance for less developed countries (LDCs). This paper analyzes the corporate income tax policy for a large panel of LDCs. The analysis shows that although the corporate tax rate has been decreasing, corporate tax revenues have been increasing. Contrary to standard tax competition theory, there is also strong evidence that corporate income taxes are increasing with respect to the LDCs’ openness, as measured by capital mobility. The analysis also shows that the corporate tax rate is increasing with respect to the personal tax rate, as income‐shifting theory predicts.
Prioritarian Poverty Comparisons with Cardinal and Ordinal Attributes
Authors: Bosmans Kristof , Lauwers Luc , Ooghe Erwin 
Published: February 2017

AbstractThe ethical view of prioritarianism holds that if an extra bundle of attributes is to be allocated to either of two individuals, then priority should be given to the worse off among the two. We consider multidimensional poverty comparisons with cardinal and ordinal attributes and propose three axioms that operationalize the prioritarian view. Each priority axiom, in combination with a handful of standard properties, characterizes a class of poverty measures.
Moral Schemas in Articulation and Intuition: How Religious People Evaluate Human Reproductive Genetic Technologies
Authors: Ecklund Elaine Howard , Peifer Jared L. , White Virginia , Chan Esther 
Published: February 2017

As new and more effective human reproductive genetic technologies (RGTs) rapidly develop, religious voices remain an important part of public discussion about the moral standing of such technologies. Here, we compare how individuals from different religious traditions evaluate disease RGTs (detecting genetic diseases in vitro) when compared to enhancement RGTs, allowing parents to select features of a child. Findings are gleaned from analysis of 270 interviews with individuals from 23 Christian, Muslim, and Jewish religious organizations, with supporting data from a national survey of more than 10,000 Americans. We find that respondents engage in clearly defined discursive moral reasoning to evaluate the propriety of disease RGTs while moral intuitions manifest themselves in responses to enhancement RGTs. We argue that schemas provide resources for moral discourses while also shaping moral intuitions expressed through emotions. Our results have implications for how religious people respond to new technologies when their institutional and denominational structures do not have readily discernable moral frameworks to guide responses.
Why Do People Hike? Hiking the Israel National Trail
Authors: Collins‐Kreiner Noga , Kliot Nurit 
Published: February 2017

AbstractThe main aim of this study is to better understand why people hike the Israel National Trail (INT) and the behavioural, experiential, and spatiotemporal phenomena that accompany this activity. In this explorative study, we assumed that hiking the INT encompasses both universalistic aspects of hiking, in its capacity as a mobility system shared by hikers of long‐distance trails worldwide, and particularistic aspects of hiking, that can be identified through the scientific research of hiking using concepts such as ‘place attachment’, ‘sense of place’, ‘state and nation building’, and ’socialisation of civic consciousness’, within the particularistic framework of Israeli nationhood, culture, and history. The first stage of our research was the formulation and distribution of a questionnaire aimed at assessing hiker motivation and the nature and features of their hiking mobility on the route, including spatiotemporal dimensions, experiences and behavior, and place identity and sense of place. Altogether, 210 questionnaires were completed by hikers on the INT over a one‐year period, from March 2013 to March 2014. Overall, our analysis of the findings through the lens of Parson's particularism vs. universalism pattern variable revealed hiking the INT to be a mobility system characterized by many of the general, universalistic aspects of hiking, but also, and perhaps most notably, by a number of particularistic aspects that are key to understanding the unique role of hiking in Israeli society.
Policies for Small and Medium‐Sized Towns: European, National and Local Approaches
Authors: Atkinson Rob 
Published: February 2017

AbstractThis paper addresses the ‘policy dimension’ of the TOWN project drawing on the implications of the case studies for policy(ies) for small and medium‐sized towns (SMSTs) across Europe. It first considers approaches at European and national levels to SMSTs arguing in recent years there has been limited recognition that SMSTs have a significant role to play in the European territory. The paper provides an illustrative selection of towns from the ten case study countries. The research shows that the category SMSTs contains a varied and often dissimilar group of towns in a wide variety of regional contexts. This is true not only between countries but within them. The results indicate that while there are actions to support SMSTs that can be done at European level a prescriptive ‘one‐size fits all’ approach should be avoided. Policy approaches should be developed within particular national and regional contexts supported by the European level.
Drivers Behind Farmers’ Willingness to Terminate Arable Land Use Contracts
Authors: Gao Jia , Strijker Dirk , Song Ge , Li Shiping 
Published: February 2017

AbstractThe shortage of land resources has become a serious problem in China's rapid urbanisation. A recognised method for solving arable land resource shortage problems is to encourage marginal farmers to terminate their arable land use contracts with the government so that they can be transferred to farmers with better prospects. This paper analyses the drivers behind farmers’ willingness to terminate their arable land use contracts based on survey data from agricultural households in Guanzhong, Shaanxi Province, China, using a multivariable logistic model. Results show that households led by male householders, with large families, fewer agricultural labourers, more plots of land, including family members with non‐agricultural skills training and including family members who are covered by rural residents’ health insurance, are more likely to terminate their contracts.
Bending the rules, breaking the rules: How corruption and lobbying affect the investment market selection of Swedish firms
Authors: Thede Susanna , Gustafson Nils‐Åke 
Published: February 2017

AbstractThere is stark evidence that many policies which influence firm gains from engaging in FDI (such as tax and trade policies) are targeted by lobbying groups and that corruption can be an important determinant of market attractiveness. The scarce research that exists on firm behaviour, corruption and lobbying shows that these activities can be regarded as alternative, and interdependent, influence forms. This paper provides the novel contribution of investigating how the market infiltration of corruption and lobbying affects the firm's investment decision. We identify the interdependent effects using census data for Swedish manufacturing firms that allows a complete identification of the firm's market selection. Our results reveal that these private–public sector links influence the firm's investment decision differently, as market selection is deterred by corruption and stimulated by lobbying, and that they function as substitutes. We show that the stimulating lobbying effect largely can be attributed to its interdependency with corruption, which suggests that firms are more shielded from corruption in lobbying environments. Further investigation reveals that the corruption and lobbying effects are not always representative of larger firms: The largest firms are undeterred by corruption in markets where lobbying forms an integral part of the business environment and larger firms are not stimulated by lobbying in markets largely void of corruption.
Reviewer Acknowledgements
Authors: Smith Robert 
Published: February 2017

Journal of Education and Training Studies (JETS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether JETS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 5, Number 3 Angela Lee, UNC Pembroke, USAAnne M. Hornak, Central Michigan University, USACagla Atmaca, Pamukkale University, TurkeyChosang Tendhar, Baylor College of Medicine, USADana Badau, University of Medicine and Pharmacy of Targu Mures, RomaniaDavid A. Compton, Wingate University, USAErica D. Shifflet-Chila, Michigan State University, USAFahrettin Sanal, Necmettin Erbakan University, TurkeyHyesoo Yoo, Virginia Tech., USAJeyavel Sundaramoorthy, Gulbarga University Campus, IndiaJill M. Feldman, Westat, USAJosé D Badia, University of Valencia, SpainKun Li, Duke University, USALorna T. Enerva, Polytechnic University of the Philippines, PhilippinesMaria Pavlis Korres, Hellenic Open University, GreeceMaurizio Sajeva, Natural Resources Institute Finland, FinlandMeral Seker, Cukurova University, TurkeyMin Gui, Wuhan University, ChinaNicole Celestine, The University of Western Australia, AustraliaNiveen M. Zayed, MENA College of Management, JordanRichard H. Martin, Mercer University, USARichard Penny, University of Washington Bothell, USARufaidah Kamal Abdulmajeed, Baghdad University, IraqRui Manuel Carreteiro, National Institute of Psychology and Neurosciences, PortugalSahin Gök, Gelisim University, TurkeySamah Mohammed Fahim, Suez University, EgyptSenem Seda Şahenk Erkan, Marmara University, TurkeyShengnan Liu, Ocean University of China, ChinaSimona Savelli, Università degli Studi Guglielmo Marconi, ItalySisi Liu, The Education University of Hong Kong, Hong KongSuzan Kavanoz, Yıldız Technical University, TurkeyTürker Sezer, Abant İzzet Baysal University, TurkeyYalçın Dilekli, Aksaray University, TurkeyYerlan Seisenbekov, Kazakh National Pedagogical University, KazakhstanYi Lu, American Institute for Research, USAYüksel Çırak, Inonu University, TurkeyZeynep Kurtulmus, Gazi University, Turkey Robert SmithEditorial AssistantOn behalf of,The Editorial Board of Journal of Education and Training StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://jets.redfame.com
Linear and non‐linear contributions to oxygen transport and utilization during moderate random exercise in humans
Authors: Beltrame T. , Hughson R. L. 
Published: February 2017

New Findings
What is the central question of this study?
The pulmonary oxygen uptake () data used to study the muscle aerobic system dynamics during moderate‐exercise transitions is classically described as a mono‐exponential function controlled by a complex interaction of the oxygen delivery–utilization balance. This elevated complexity complicates the acquisition of relevant information regarding aerobic system dynamics based on data during a varying exercise stimulus.

What is the main finding and its importance?
The elevated complexity of dynamics is a consequence of a multiple‐order interaction between muscle oxygen uptake and circulatory distortion. Our findings challenge the use of a first‐order function to study the influences of the oxygen delivery–utilization balance over the dynamics.

The assumption of aerobic system linearity implies that the pulmonary oxygen uptake () dynamics during exercise transitions present a first‐order characteristic. The main objective of this study was to test the linearity of the oxygen delivery–utilization balance during random moderate exercise. The cardiac output () and deoxygenated haemoglobin concentration ([HHb]) were measured to infer the central and local O2 availability, respectively. Thirteen healthy men performed two consecutive pseudorandom binary sequence cycling exercises followed by an incremental protocol. The system input and the outputs , [HHb] and were submitted to frequency‐domain analysis. The linearity of the variables was tested by computing the ability of the response at a specific frequency to predict the response at another frequency. The predictability levels were assessed by the coefficient of determination. In a first‐order system, a participant who presents faster dynamics at a specific frequency should also present faster dynamics at any other frequency. All experimentally obtained variables (, [HHb] and ) presented a certainly degree of non‐linearity. The local O2 availability, evaluated by the ratio /[HHb], presented the most irregular behaviour. The overall [HHb] kinetics were faster than and kinetics. In conclusion, the oxygen delivery–utilization balance behaved as a non‐linear phenomenon. Therefore, the elevated complexity of the pulmonary oxygen uptake dynamics is governed by a complex multiple‐order interaction between the oxygen delivery and utilization systems.
Cardiac sympathetic innervation, from a different point of (re)view
Authors: Zaglia Tania , Mongillo Marco 
Published: February 2017

AbstractThe audience of basic and clinical scientists is familiar with the notion that the sympathetic nervous system controls heart function during stresses. However, evidence indicates that the neurogenic control of the heart spans from the maintenance of housekeeping functions in resting conditions to the recruitment of maximal performance, in the fight‐or‐flight responses, across a whole range of intermediate states. To perform such sophisticated functions, sympathetic ganglia integrate both peripheral and central inputs, and transmit information to the heart via ‘motor’ neurons, directly interacting with target cardiomyocytes. To date, the dynamics and mode of communication between these two cell types, which determine how neuronal information is adequately translated into the wide spectrum of cardiac responses, are still blurry. By combining the anatomical and structural information brought to light by recent imaging technologies and the functional evidence in cellular systems, we focus on the interface between neurons and cardiomyocytes, and advocate the existence of a specific ‘neuro‐cardiac junction’, where sympathetic neurotransmission occurs in a ‘quasi‐synaptic’ way. The properties of such junctional‐type communication fit well with those of the physiological responses elicited by the cardiac sympathetic nervous system, and explain its ability to tune heart function with precision, specificity and elevated temporal resolution.
image
Dependence of brain DTI maps of fractional anisotropy and mean diffusivity on the number of diffusion weighting directions
Authors: Giannelli Marco , Cosottini Mirco , Michelassi Maria Chiara , Lazzarotti Guido , Belmonte Gina , Bartolozzi Carlo , Lazzeri Mauro 
Published: February 2017

The rotational variance dependence of diffusion tensor imaging (DTI) derived parameters on the number of diffusion weighting directions (N) has been investigated by several Monte Carlo simulation studies. However, the dependence of fractional anisotropy (FA) and mean diffusivity (MD) maps on N, in terms of accuracy and contrast between different anatomical structures, has not been assessed in detail. This experimental study further investigated in vivo the effect of the number of diffusion weighting directions on DTI maps of FA and MD. Human brain FA and MD maps of six healthy subjects were acquired at 1.5T with varying N (6, 11, 19, 27, 55). Then, FA and MD mean values in high and low anisotropy segmented brain regions were measured. Moreover, the contrast‐to‐signal variance ratio between the main white matter and the surrounding regions was calculated. Analysis of variance showed that and significantly depend on N. In particular, FAL decreased (6%–11%) with N, whereas (1.6%–2.5%) and (4%–6.5%) increased with and did not significantly depend on N. Unlike MD values, FA values significantly vary with N. It is noteworthy that the observed variation is opposite in low and high anisotropic regions. In clinical studies, the effect of N may represent a confounding variable for anisotropy measurements and the employment of DTI acquisition schemes with high allows an increased CVR and a better visualization of white matter structures in FA maps.PACS number: 87.61.Tg, 82.56.Lz
A grid to facilitate physics staffing justification
Authors: Klein Eric E. 
Published: February 2017

Justification of clinical physics staffing levels is difficult due to the lack of direction as how to equate clinical needs with the staffing levels and competency required. When a physicist negotiates staffing requests to administration, she/he often refers to American College of Radiology staffing level suggestions, and resources such as the Abt studies. This approach is often met with questions as to how to fairly derive the time it takes to perform tasks. The result is often insufficient and/or inexperienced staff handling complex and cumbersome tasks. We undertook development of a staffing justification grid to equate the clinical needs to the quantity and quality of staffing required. The first step is using the Abt study, customized to the clinical setting, to derive time per task multiplied by the anticipated number of such tasks. Inclusion of vacation, meeting, and developmental time may be incorporated along with allocated time for education and administration. This is followed by mapping the tasks to the level of competency/experience needed. For example, in an academic setting the faculty appointment levels correlate with experience. Non‐staff personnel, such as IMRT QA technicians or clerical staff, should also be part of the equation. By using the staffing justification grid, we derived strong documentation to justify a substantial budget increase. The grid also proved useful when our clinical demands changed. Justification for physics staffing can be significantly strengthened with a properly developed data‐based time and work analysis. A staffing grid is presented, along with a development methodology that facilitated our justification. Though our grid is for a large academic facility, the methodology can be extended to a non‐academic setting, and to a smaller scale. This grid method not only equates the clinical needs with the quantity of staffing, but can also help generate the personnel budget, based on the type of staff and personnel required. The grid is easily adaptable when changes to the clinical environment change, such as an increase in IMRT or IGRT applications.PACS number: 87.55.tm, 87.55.Qr
Helical tomotherapy in the radiotherapy treatment of Hodgkin's disease ‐ a feasibility study
Authors: Vlachaki Maria T. , Kumar Sanath 
Published: February 2017

Radiation therapy for advanced Hodgkin's disease often requires large fields and may result in significant exposure of normal tissues to ionizing radiation. In long‐term survivors, this may increase the risk for late toxicity including secondary malignancies. 3D CRT has been successfully used to treat this disease but treatment delivery is often complex requiring matching of photon with electron beams, and utilization of field‐in‐field techniques and of partial transmission blocks. HT is an arc‐rotational intensity modulated radiation therapy technique proven to achieve superior target dose conformality and sharp dose gradients around critical normal tissues. HT, however, has also been associated with higher volumes of low‐dose regions in normal tissues and, therefore, higher integral dose. The present study was undertaken to compare the dosimetry of 3D CRT to HT in a pediatric patient with advanced HD. Clinical target volume (CTV) included bilateral lower cervical and supraclavicular areas, mediastinum, bilateral hili, left axilla and bilateral diaphragmatic lymph nodes. The planning target volume (PTV) was derived by circumferentially expanding the CTV by 1 cm. Whole lung and heart irradiation was also planned due to bilateral pleural and pericardial effusions. The prescribed radiation dose was 21 Gy to the PTV and 10.5 Gy to the whole lung and heart. Target coverage was comparable for both plans. The minimum, maximum, and mean PTV doses were 18.61 Gy, 22.45 Gy and 21.52 Gy with 3D CRT and 19.85 Gy, 22.36 Gy and 21.39 Gy with HT, respectively. HT decreased mean normal tissue dose by 21.6% and 20.07% for right and left breast, 20.40% for lung, 30.78% for heart, and 22.74% for the thyroid gland. Integral dose also decreased with HT by 46.50%. HT results in significant dosimetric gain related to normal tissue sparing compared to 3D CRT. Further studies are warranted to evaluate clinical applications of HT in patients with HD.PACS number: 87.53.Kn
Comparison of a 3D multi‐group particle transport code with Monte Carlo for intercavitary brachytherapy of the cervix uteri
Authors: Gifford Kent A. , Wareing Todd A. , Failla Gregory , Horton John L. , Eifel Patricia J. , Mourtada Firas 
Published: February 2017

A patient dose distribution was calculated by a 3D multi‐group particle transport code for intracavitary brachytherapy of the cervix uteri and compared to previously published Monte Carlo results. A Cs‐137 LDR intracavitary brachytherapy CT data set was chosen from our clinical database. MCNPX version 2.5.c, was used to calculate the dose distribution. A 3D multi‐group particle transport code, Attila version 6.1.1 was used to simulate the same patient. Each patient applicator was built in SolidWorks, a mechanical design package, and then assembled with a coordinate transformation and rotation for the patient. The SolidWorks exported applicator geometry was imported into Attila for calculation. Dose matrices were overlaid on the patient CT data set. Dose volume histograms and point doses were compared. The MCNPX calculation required 14.8 hours, whereas the Attila calculation required 22.2 minutes on a 1.8 GHz AMD Opteron CPU. Agreement between Attila and MCNPX dose calculations at the ICRU 38 points was within . Calculated doses to the 2 cc and 5 cc volumes of highest dose differed by not more than between the two codes. Dose and DVH overlays agreed well qualitatively. Attila can calculate dose accurately and efficiently for this Cs‐137 CT‐based patient geometry. Our data showed that a three‐group cross‐section set is adequate for Cs‐137 computations. Future work is aimed at implementing an optimized version of Attila for radiotherapy calculations.PACS number: 87.53.Jw