bluuebunny/crossref_metadata_2025_split huggingface dataset:
Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus
Authors: Birket-Smith Anna Holst 
Published: April 2016

Abstract
From an economic perspective a partnership is an odd construction. Generally, an economist will distinguish between physical persons and companies. However, partnerships are a combination of a person and a company. This report will attempt to give an overview of how the taxation of partnerships affects the organization of businesses and the role played by partnerships in the business structure in the Nordic countries.
The Economic General Report is based on the Economic National Reports from Denmark, Sweden, Norway, and Iceland. This report will include relevant information from the four reports. It is not an exhaustive study of the effects of the tax treatment of partnerships. However, it will examine how taxation of partnerships changes the incentive to choose a certain form of organization and it will give an illustration on how the different tax rules in the Nordic countries work. Particularly, it seeks to identify asymmetries in the taxation of different types of company structures, and the role of partnerships in the business structure.
Pre-analytical issues in effusion cytology
Authors: Michael Claire W. , Davidson Ben 
Published: April 2016

AbstractEffusions or body cavity fluids are amongst the most commonly submitted samples to the cytology laboratory. Knowledge of proper collection, storage, preservation and processing techniques is essential to ensure proper handling and successful analysis of the sample. This article describes how the effusions should be collected and proper conditions for submission. The different processing techniques to extract the cellular material and prepare slides satisfactory for microscopic evaluation are described such as direct smears, cytospins, liquid based preparations and cell blocks. The article further elaborates on handling the specimens for additional ancillary testing such as immunostaining and molecular tests, including predictive ones, as well as future research approaches.
Topographical Organization of Attentional, Social, and Memory Processes in the Human Temporoparietal Cortex
Authors: Igelström Kajsa M. , Webb Taylor W. , Kelly Yin T. , Graziano Michael S. A. 
Published: April 2016

AbstractThe temporoparietal junction (TPJ) is activated in association with a large range of functions, including social cognition, episodic memory retrieval, and attentional reorienting. An ongoing debate is whether the TPJ performs an overarching, domain-general computation, or whether functions reside in domain-specific subdivisions. We scanned subjects with fMRI during five tasks known to activate the TPJ, probing social, attentional, and memory functions, and used data-driven parcellation (independent component analysis) to isolate task-related functional processes in the bilateral TPJ. We found that one dorsal component in the right TPJ, which was connected with the frontoparietal control network, was activated in all of the tasks. Other TPJ subregions were specific for attentional reorienting, oddball target detection, or social attribution of belief. The TPJ components that participated in attentional reorienting and oddball target detection appeared spatially separated, but both were connected with the ventral attention network. The TPJ component that participated in the theory-of-mind task was part of the default-mode network. Further, we found that the BOLD response in the domain-general dorsal component had a longer latency than responses in the domain-specific components, suggesting an involvement in distinct, perhaps postperceptual, computations. These findings suggest that the TPJ performs both domain-general and domain-specific computations that reside within spatially distinct functional components.
Movement Enhances the Nonlinearity of Hippocampal Theta
Authors: Sheremet Alex , Burke Sara N. , Maurer Andrew P. 
Published: April 2016

The nonlinear, metastable dynamics of the brain are essential for large-scale integration of smaller components and for the rapid organization of neurons in support of behavior. Therefore, understanding the nonlinearity of the brain is paramount for understanding the relationship between brain dynamics and behavior. Explicit quantitative descriptions of the properties and consequences of nonlinear neural networks, however, are rare. Because the local field potential (LFP) reflects the total activity across a population of neurons, nonlinearites of the nervous system should be quantifiable by examining oscillatory structure. We used high-order spectral analysis of LFP recorded from the dorsal and intermediate regions of the rat hippocampus to show that the nonlinear character of the hippocampal theta rhythm is directly related to movement speed of the animal. In the time domain, nonlinearity is expressed as the development of skewness and asymmetry in the theta shape. In the spectral domain, nonlinear dynamics manifest as the development of a chain of harmonics statistically phase coupled to the theta oscillation. This evolution was modulated across hippocampal regions, being stronger in the dorsal CA1 relative to more intermediate areas. The intensity and timing of the spiking activity of pyramidal cells and interneurons was strongly correlated to theta nonlinearity. Because theta is known to propagate from dorsal to ventral regions of the hippocampus, these data suggest that the nonlinear character of theta decreases as it travels and supports a hypothesis that activity dissipates along the longitudinal axis of the hippocampus.SIGNIFICANCE STATEMENTWe describe the first explicit quantification regarding how behavior enhances the nonlinearity of the nervous system. Our findings demonstrate uniquely how theta changes with increasing speed due to the altered underlying neuronal dynamics and open new directions of research on the relationship between single-neuron activity and propagation of theta through the hippocampus. This work is significant because it will encourage others to consider the nonlinear nature of the nervous system and higher-order spectral analyses when examining oscillatory interactions.
Memory Reactivation Predicts Resistance to Retroactive Interference: Evidence from Multivariate Classification and Pattern Similarity Analyses
Authors: Koen Joshua D. , Rugg Michael D. 
Published: April 2016

Memory reactivation—the reinstatement of processes and representations engaged when an event is initially experienced—is believed to play an important role in strengthening and updating episodic memory. The present study examines how memory reactivation during a potentially interfering event influences memory for a previously experienced event. Participants underwent fMRI during the encoding phase of an AB/AC interference task in which some words were presented twice in association with two different encoding tasks (AB and AC trials) and other words were presented once (DE trials). The later memory test required retrieval of the encoding tasks associated with each of the study words. Retroactive interference was evident for the AB encoding task and was particularly strong when the AC encoding task was remembered rather than forgotten. We used multivariate classification and pattern similarity analysis (PSA) to measure reactivation of the AB encoding task during AC trials. The results demonstrated that reactivation of generic task information measured with multivariate classification predicted subsequent memory for the AB encoding task regardless of whether interference was strong and weak (trials for which the AC encoding task was remembered or forgotten, respectively). In contrast, reactivation of neural patterns idiosyncratic to a given AB trial measured with PSA only predicted memory when the strength of interference was low. These results suggest that reactivation of features of an initial experience shared across numerous events in the same category, but not features idiosyncratic to a particular event, are important in resisting retroactive interference caused by new learning.SIGNIFICANCE STATEMENTReactivating a previously encoded memory is believed to provide an opportunity to strengthen the memory, but also to return the memory to a labile state, making it susceptible to interference. However, there is debate as to how memory reactivation elicited by a potentially interfering event influences subsequent retrieval of the memory. The findings of the current study indicate that reactivating features idiosyncratic to a particular experience during interference only influences subsequent memory when interference is relatively weak. Critically, reactivation of generic contextual information predicts subsequent source memory when retroactive interference is either strong and weak. The results indicate that reactivation of generic information about a prior episode mitigates forgetting due to retroactive interference.
Brain-Wide Insulin Resistance, Tau Phosphorylation Changes, and Hippocampal Neprilysin and Amyloid-β Alterations in a Monkey Model of Type 1 Diabetes
Authors: Morales-Corraliza Jose , Wong Harrison , Mazzella Matthew J. , Che Shaoli , Lee Sang Han , Petkova Eva , Wagner Janice D. , Hemby Scott E. , Ginsberg Stephen D. , Mathews Paul M. 
Published: April 2016

Epidemiological findings suggest that diabetic individuals are at a greater risk for developing Alzheimer's disease (AD). To examine the mechanisms by which diabetes mellitus (DM) may contribute to AD pathology in humans, we examined brain tissue from streptozotocin-treated type 1 diabetic adult male vervet monkeys receiving twice-daily exogenous insulin injections for 8–20 weeks. We found greater inhibitory phosphorylation of insulin receptor substrate 1 in each brain region examined of the diabetic monkeys when compared with controls, consistent with a pattern of brain insulin resistance that is similar to that reported in the human AD brain. Additionally, a widespread increase in phosphorylated tau was seen, including brain areas vulnerable in AD, as well as relatively spared structures, such as the cerebellum. An increase in active ERK1/2 was also detected, consistent with DM leading to changes in tau-kinase activity broadly within the brain. In contrast to these widespread changes, we found an increase in soluble amyloid-β (Aβ) levels that was restricted to the temporal lobe, with the greatest increase seen in the hippocampus. Consistent with this localized Aβ increase, a hippocampus-restricted decrease in the protein and mRNA for the Aβ-degrading enzyme neprilysin (NEP) was found, whereas various Aβ-clearing and -degrading proteins were unchanged. Thus, we document multiple biochemical changes in the insulin-controlled DM monkey brain that can link DM with the risk of developing AD, including dysregulation of the insulin-signaling pathway, changes in tau phosphorylation, and a decrease in NEP expression in the hippocampus that is coupled with a localized increase in Aβ.SIGNIFICANCE STATEMENTGiven that diabetes mellitus (DM) appears to increase the risk of developing Alzheimer's disease (AD), understanding the mechanisms by which DM promotes AD is important. We report that DM in a nonhuman primate brain leads to changes in the levels or posttranslational processing of proteins central to AD pathobiology, including tau, amyloid-β (Aβ), and the Aβ-degrading protease neprilysin. Additional evidence from this model suggests that alterations in brain insulin signaling occurred that are reminiscent of insulin signaling pathway changes seen in human AD. Thus, in anin vivomodel highly relevant to humans, we show multiple alterations in the brain resulting from DM that are mechanistically linked to AD risk.
A new highly sensitive and specific overnight combined screening and diagnostic test for primary aldosteronism
Authors: Tsiavos Vaios , Markou Athina , Papanastasiou Labrini , Kounadi Theodora , Androulakis Ioannis I , Voulgaris Nick , Zachaki Aglaia , Kassi Eva , Kaltsas Gregory , Chrousos George P , Piaditis George P 
Published: April 2016

Context
Primary aldosteronism (PA) is the most common cause of endocrine hypertension that is diagnosed following a two-step process: an initial screening test, based on the serum aldosterone-to-renin ratio (ARR), followed by a relatively laborious and time-consuming confirmatory test to document autonomous aldosterone (ALD) secretion.

Objective
The aim of this study is to develop a simple overnight test for the early and definite diagnosis of PA.

Patients and methods
Totally, 148 hypertensive patients underwent a fludrocortisone–dexamethasone suppression test (FDST) and the new overnight diagnostic test (DCVT) using pharmaceutical RAAS (renin–angiotensin–aldosterone system) blockade with dexamethasone, captopril and valsartan.

Results
Of the 148 patients, 45 were diagnosed as having PA and they all normalized their elevated blood pressure (BP) after administration of spironolactone or eplerenone. The remaining 103 patients were considered as having essential hypertension and served as controls. Using ROC analysis, the estimated sensitivity and specificity were 91 and 100%, respectively, for the post-FDST ARR, whereas 98% and 89% and 100% and 82% for the post-DCVT ARR and post-DCVT ALD, respectively, with selected cutoffs of 0.32ng/dL/μU/mL and 3ng/dL respectively. However, considering these cutoffs simultaneously, the estimated sensitivity and specificity were 98 and 100% respectively. Applying these cutoffs, the diagnosis of PA was confirmed in 44 (98%) of the 45 patients who were considered to have the disease.

Conclusions
In this study, a highly sensitive and specific, low-cost, rapid, safe, and easy-to-perform diagnostic test (DCVT) for PA is described, which could be utilized on an outpatient basis potentially substituting conventional laborious testing.
The reconstruction of F. Kuršaitis syllable tones: initiation of new discusion
Authors: Švageris Evaldas 
Published: April 2016

It is well known, that tones of Lithuanian language for the first time have been described and illustrated using musical notes in the mid of 19th century by Friedrich Kurschat (lt. Frydrichas Kuršaitis). No single attempt was made in order to analyze in-depth what specific prosodic features were covered by this material since the article of prof. A. Girdenis appeared in 2008. He concluded, that tone distribution is generally based on pitch range and contour differences (i.e. rising vs falling tone opposition). An alternative way of reconstruction proposed here reveals additional features which should be taken in to account as well. Measurements of prosodic parameters (i.e. pitch range, shape and vowel length) show that tones differ in terms of rate of pitch change and duration. Rising tone (or to be more precise – sustained tone) can be defined as having longer duration and less intensive rate of pitch change while the falling tone has opposite parameters – shorter duration and abrupt, steep pitch change. The phonetic nature of Lithuanian language tones therefore should be considered as a complex one.
Respiratory Decompensation and Immunization of Preterm Infants
Authors: Montague Edwin Clark , Hilinski Joseph A. , Williams Helen O. , McCracken Courtney E. , Giannopoulos Helen T. , Piazza Anthony J. 
Published: April 2016

BACKGROUND:
Concern for respiratory decompensation after immunization in premature infants, particularly those with bronchopulmonary dysplasia (BPD), may lead to delayed and altered immunization schedules.

METHODS:
A retrospective cohort of premature infants at &lt;32 weeks’ gestational age cared for in a tertiary level 4 NICU and immunized during their hospital stay were evaluated for respiratory decompensation within 72 hours of immunization. Respiratory measurements including change in respiratory support, mean fraction of inspired oxygen, and apnea, bradycardia, and desaturation events were compared between those infants with BPD and those without. The primary outcome was the difference in respiratory decompensation defined as a composite of increased respiratory support or increased fraction of inspired oxygen ≥10% within 72 hours of immunization.

RESULTS:
Of 403 infants admitted to the NICU and immunized, 240 met the study criteria. Of those infants, 172 had a diagnosis of BPD. There was no difference in the primary outcome of respiratory decompensation after immunization between groups (P = .65). There was also no significant difference in apnea, bradycardia, and desaturation events between groups (P = .51).

CONCLUSIONS:
In this cohort, respiratory decompensation requiring clinical intervention after immunization of preterm infants both with and without BPD was uncommon and not significantly different between groups. Consideration for immunization of this vulnerable population should not be delayed out of concern for clinical deterioration.
Mejoramiento participativo: herramienta para la conservación de cultivos subutilizados y olvidados
Authors: Caetano Creucí Maria , Peña Cuellar Richard Danilo , Maigual Juajibioy José Luis , Vásquez Ávila Linda Nataly , Caetano Nunes Diego Geraldo , Caetano Nunes de Pazdiora Bruna Rafaela 
Published: April 2016

<p>A pesar de un número significativo de especies vegetales ser reconocidas como alimenticias, solo una pequeña fracción cumple con la demanda proteica de la población mundial. Los cultivos mejorados, con una base genética muy limitada, muy posiblemente no podrán contrarrestar los efectos adversos del cambio climático. Por lo contrario, los cultivos considerados subutilizados, infrautilizados, olvidados, huérfanos, obsoletos o menores,<br />pueden contener en sus genomas las respuestas para garantizar la seguridad y la soberanía alimentaria y nutricional de las poblaciones. Esas variedades locales, debidamente adaptadas a condiciones agroclimáticas extremas, como las de maíz criollo e indígena colombiano, hacen parte del patrimonio cultural de muchos<br />grupos étnicos o pueblos originarios, que las seleccionan, las utilizan y las conservan. Además de estos, otro concepto se refiere a los recursos promisorios, igualmente poco utilizados, aunque por razones diferentes. Así, el Mejoramiento Participativo (MP) es una herramienta para promocionar variedades locales o cultivos<br />tradicionales subutilizados, para atender las necesidades de las comunidades. En el Fitomejoramiento Participativo, los miembros de la cadena de valores o productiva (agricultores, fitomejoradores, técnicos y otros) trabajan juntos en el proceso de desarrollo de las variedades, en un proceso descentralizado y participativo.<br />Un programa de MP con germoplasma de maíz colombiano resultó en la promoción de algunas variedades locales. Paralelamente se describieron nuevas razas de maíz para Colombia.</p>
What we know - and what we don't: Single and multiple perpetrator rape in South Africa
Authors: Jewkes Rachel , Vetten Lisa , Jina Ruxana , Christofides Nicola , Sigsworth Romi , Loots Lizle 
Published: April 2016

This article offers an analysis of 1 886 rape dockets opened at 70 police stations in Gauteng Province in 2003. Multiple perpetrator rape (‘gang rape’) constituted 16% of all cases. Most of these incidents started when the victim was outdoors, either alone or accompanied, and occurred in the open or in a public space. In contrast, single perpetrator rape mostly occurs in a home. A key finding was that fewer than 40% of victims of either single or multiple perpetrator rape indicated that they had verbally or physically resisted the attacker. Yet in most cases perpetrators were not armed. Further, an analysis of J88 forms showed many victims had no injuries other than genital or anal injury. Injuries to other parts of the body were only found in 27% of single and 35% of multiple perpetrator rape victims. Although most victims reported to the police within 72 hours of the rape, the arrest rate was low, particularly for multiple perpetrator rapes (39%). The study showed that there are very important differences between single perpetrator and multiple perpetrator rape. It also points to a mismatch between perpetrators’ accounts and police case reports, suggesting differences in under-reporting between these two types of rapes. Improvement of DNA testing and rape case arrests of multiple perpetrator rapes are matters of urgency, and reasons for differences in low arrest rates should be the next step in the examination of multiple rape cases.
THE PARADOX OF CRIME PERCEPTIONS: SAPS crime statistics, Victims of Crime Surveys and the media
Authors: Govender Megan 
Published: April 2016

A disjuncture exists between perceptions of crime and the actual levels of recorded crime. The 2012/13 crime statistics released by the South African Police Service reveal an overall decrease in serious crime between 2002/03 and 2012/13. Yet, during this period, suspicions lingered among the public and media that crime was actually increasing. This article investigates the reporting of crime and demonstrates that household perceptions of property crime and violent crime can be interpreted and reported in contradictory ways. It can be variously shown that most households feel that crime has not decreased, nor do they feel it has increased and nor do they feel it has stayed the same. Consequently, the reporting of the perceptions of crime needs to be carefully and explicitly communicated to mitigate any confusion that may ensue.
Facilitating or hindering social cohesion? The impact of the Community Work Programme in selected South African townships
Authors: Langa Malose , Masuku Themba , Bruce David , Van der Merwe Hugo 
Published: April 2016

In recent years, the term “social cohesion” has become an important concept in post-apartheid South Africa.[i] In this paper, we discuss the potential of the Community Work Programme (CWP) as a violence-prevention project based on a study conducted[ii] in six communities, namely Ivory Park, Orange Farm and Kagiso (situated in Gauteng Province), Bokfontein (North West Province), Grabouw and Mannenberg (Western Cape). In this paper, we discuss the potential of CWP in facilitating social cohesion to prevent violence in communities. The CWP work includes community violence-prevention programmes against gangsterism, drug abuse, domestic violence and xenophobic violence. Ordinarily many of these violence prevention projects would not have been possible if it was not for the CWP. However, this paper shows that that the impact of the CWP is not always positive. In some of the six communities, the CWP was a source of racial or interpersonal conflicts, power struggles amongst the local elites for the control of the CWP, xenophobic or ethnic divisions. This paper provides all this analysis to show tensions and contradictions of the CWP in facilitating and hindering social cohesion in communities. It is recommended in conclusion that, if not implemented well, the CWP may be a source of conflict rather than social cohesion. It needs to be implemented in a reliable and stable way if it is to assist in reducing violence in communities.[i] Ingrid Palmary, Reflections on social cohesion in contemporary South Africa, Psychology in Society (forthcoming)[ii] This study was conducted by researchers at the Centre for the Study of Violence and Reconciliation (CSVR)