bluuebunny/crossref_metadata_2025_split huggingface dataset:
Brewing Up Controversy: A Case Exploring the Ethics of Corporate Tax Planning
Authors: Hess Megan F. , Alexander Raquel Meyer 
Published: June 2015

ABSTRACT
This instructional case explores the ethical issues surrounding the corporate tax-planning and tax-avoidance strategies of multinational organizations. Drawing on the real-world experiences of SABMiller, one of the world's largest beverage companies, this case provides a launching point for students to consider the ethics of corporate tax planning. The ethics of multinational tax practices, especially the use of tax havens, has recently become the focus of media and legislative debate in both the U.S. and the U.K., and many well-respected companies, such as General Electric, Apple Inc., and Starbucks are now feeling the pressure to reform. In a post-case learning assessment, students demonstrated significant improvement in their understanding and indicated that they enjoyed discussing this controversial issue. The “Implementation Guidance” section and Teaching Notes offer guidance for in-class discussion of the ethical and tax issues in this case.
Pression démographique et marché du travail à Comines au XVIIIème siècle
Authors: Terrier Didier , Toutain Philippe 
Published: June 2015

Didier Terrier en Philippe Toutain, "Demografîsche groei en tewerkstelling in het Komen vande 18de eeuw".
Kon de demografische groei in de 18de eeuw in Komen eerst nog opgevangen worden door de expansie van de textielateliers dan heeft de versnippering in kleine bedrijfjes voor de revo- lutie scherpe spanningen op de arbeidsmarkt veroorzaakt. De emigratie en de proto-industrialisatie van het land zijn geen oplossing zodat het paupérisme op een onrustwekkende manier toeneemt.
Adaptations, mutations et survivances proto-industrielles dans le textile du Cambrésis et du Valenciennois du XVIIIème au début du XXème siècle
Authors: Guignet Philippe 
Published: June 2015

Au siècle des Lumières, le Valenciennois et le Cambrésis étaient réunis par une solidarité de destin manufacturier et textile. La mulquinerie, c'est-à-dire la production des toiles fines de lin (linons et batistes), occupait une position cardinale dans la manufacture. Si le tissage se répandit de plus en plus dans les campagnes au détriment des tisserands urbains, nul ne peut douter du rôle constamment dirigeant des bourgeoisies de négoce dans une manufacture emportée par un flux allègre de croissance jusqu'en 1787.
La période révolutionnaire marqua une rupture majeure, puisque la région partagea les difficultés de toutes les régions toilières françaises greffées sur le grand commerce international. Le coup reçu par la mulquinerie s'avéra fatal au Valenciennois, dont la construction industrielle fut désormais étayée sur les charbonnages et la métallurgie. En revanche, le Cambrésis demeura fidèle à une vocation textile, qui s'exprima au travers d'une palette presque complète d'activités. Pour pallier le recul du travail linier, le coton, surtout dans le premier tiers du XIXème siècle, enregistra une estimable progression. Mais ce fut l'industrie lainière qui contribua de façon décisive au renouveau économique, même s'il ne faut pas sous-estimer l'apport du tissage des étoffes métissées et de l'industrie de la lingerie.
Les lignes directrices de l'évolution une fois tracées, l'auteur scrute deux "modèles" cantonaux. Il oppose ainsi un pays neuf, la région de Caudry, zone d'ancrage privilégiée de la tuilerie dans le Nord et le canton de Carnières, où le tissage à la main des batistes et des linons perdura jusqu'au début du XXème siècle.
Blood Pressure and Heart Rate Alterations through Music in Patients Undergoing Cataract Surgery in Greece
Authors: Merakou Kyriakoula , Varouxi Georgia , Barbouni Anastasia , Antoniadou Eleni , Karageorgos Georgios , Theodoridis Dimitrios , Koutsouri Aristea , Kourea-Kremastinou Jenny 
Published: June 2015

Introduction Music has been proposed as a safe, inexpensive, nonpharmacological antistress intervention. The purpose of this study was to determine whether patients undergoing cataract surgery while listening to meditation music experience lower levels of blood pressure and heart rate. Methods Two hundred individuals undergoing cataract surgery participated in the study. Hundred individuals listened to meditation music, through headphones, before and during the operation (intervention group) and 100 individuals received standard care (control group). Patients stress coping skills were measured by the Sense of Coherence Scale (SOC Scale). Systolic and diastolic blood pressure and heart rate were defined as outcome measures. Results According to the SOC Scale, both groups had similar stress coping skills (mean score: 127.6 for the intervention group and 127.3 for the control group). Before entering the operating room (OR) as well as during surgery the rise in systolic and diastolic pressures was significantly lower in the intervention group ( P < 0.001). Among patients receiving antihypertensive therapy, those in the intervention group presented a lower increase only in systolic pressure ( P < 0.001) at both time recordings. For those patients in the intervention group who did not receive antihypertensive treatment, lower systolic blood pressure at both time recordings was recorded ( P < 0.001) while lower diastolic pressure was observed only during entry to the OR ( P = 0.021). Heart rate was not altered between the two groups in any of the recordings. Conclusions Meditation music influenced patients' preoperative stress with regard to systolic blood pressure. This kind of music can be used as an alternative or complementary method for blood pressure stabilizing in patients undergoing cataract surgery.
Diels–Alder Reactions of 1,2‐Azaborines
Authors: Burford Richard J. , Li Bo , Vasiliu Monica , Dixon David A. , Liu Shih‐Yuan 
Published: June 2015

AbstractDiels–Alder reactions employing 1,2‐azaborine heterocycles as 1,3‐dienes are reported. Carbocyclic compounds with high stereochemical and functional complexity are produced, as exemplified by the straightforward two‐step synthesis of an amino allyl boronic ester bearing four contiguous stereocenters as a single diastereomer. Whereas electron‐deficient dienophiles undergo irreversible Diels–Alder reactions, a reversible Diels–Alder reaction with the less electron‐deficient methyl acrylate is observed. Both the N and the B substituent of the 1,2‐azaborine exert significant influence on the [4+2] cycloaddition reactivity as well as the aromatic character of the heterocycle. The experimentally determined thermodynamic parameters of the reversible Diels–Alder reaction between 1,2‐azaborines and methyl acrylate correlate with aromaticity trends and place 1,2‐azaborines approximately between furan and thiophene on the aromaticity scale.
Hindcasting modelling for restoration and conservation planning: application to stream fish assemblages
Authors: Maire Anthony , Buisson Laëtitia , Canal Julie , Rigault Benoit , Boucault Julien , Laffaille Pascal 
Published: June 2015

AbstractAlthough ecosystems are increasingly threatened worldwide, the resources available to set up management actions, such as conservation or restoration, remain severely limited. Methods designed to spatially allocate conservation and restoration actions while maximizing their ecological benefits are urgently needed. Whereas conservation planning methods have been extensively developed in past decades, improvements in restoration planning are still needed to build efficient management tools. This methodological gap may be explained by the difficulties encountered when estimating non‐disturbed ecological conditions (i.e. reference conditions) which are usually required to compare past and present ecosystem states.Here, the species composition of stream fish assemblages in 607 river stretches of the Pas‐de‐Calais department in the north of France was predicted using species distribution models. Present occurrence was predicted according to four environmental variables, including two related to human‐induced disturbances (i.e. proportion of river stretch length affected by hydraulic works and local geomorphological alterations). The fish assemblages potentially present in the absence of such disturbances were then predicted using hindcasting modelling which involves artificially setting to zero the values of the disturbance variables in the models.A framework based on a multi‐faceted approach of diversity was applied to the present‐day fish assemblages and those predicted under the two non‐disturbed scenarios (i.e. restoration scenarios) to assess their suitability for management.While the theoretical restoration of the natural flow regimes was likely to result in few changes in fish assemblage composition and consequently in their multi‐faceted diversity, the restoration of natural geomorphological characteristics was predicted to reduce the taxonomic diversity but increase the functional diversity, the natural heritage importance and the socio‐economic value of the fish assemblages.This study provides environmental decision‐makers with a tool to identify precisely and simultaneously the conservation and restoration actions that have to be undertaken as a priority, by comparing the present and non‐disturbed multi‐faceted diversity indices.Copyright © 2015 John Wiley & Sons, Ltd.
A green capillary zone electrophoresis method for the simultaneous determination of piperacillin, tazobactam and cefepime in pharmaceutical formulations and human plasma
Authors: Al‐Attas Amirah , Nasr Jenny Jeehan , El‐Enany Nahed , Belal Fathalla 
Published: June 2015

AbstractA green, novel, rapid, accurate and reliable capillary zone electrophoresis method was developed and validated for the simultaneous determination of piperacillin, tazobactam and cefepime in pharmaceutical preparations. Separation was carried out using fused silica capillary (50 µm i.d. × 48.6 cm and 40.2 cm detection length) and applied potential of 20 kV (positive polarity) and a running buffer containing 15 m m sodium borate buffer adjusted to pH 9.3 with UV detection at 215 nm. Amoxicillin was used as an internal standard. The method was suitably validated according to International Conference on Harmonization guidelines. The method showed good linearity in the ranges of 10–100, 20–400 and 10–400 µg/mL with limits of quantitation of 1.87, 3.17 and 6.97 µg/mL and limits of detection of 0.56, 0.95 and 2.09 µg/mL for tazobactam, piperacillin and cefepime, respectively. The proposed method was successfully applied for the analysis of these drugs in their synthetic mixtures and co‐formulated injection vials. The method was extended to the in vitro determination of the two drugs in spiked human plasma. It is considered a ‘green’ method as it consumes no organic solvents. Copyright © 2015 John Wiley & Sons, Ltd.
(E)‐2‐(4‐Arylbut‐1‐en‐3‐yn‐1‐yl)chromones as Synthons for the Synthesis of Xanthone‐1,2,3‐triazole Dyads
Authors: Albuquerque Hélio M. T. , Santos Clementina M. M. , Cavaleiro José A. S. , Silva Artur M. S. 
Published: June 2015

AbstractXanthone‐1,2,3‐triazole dyads have been synthesized by two different approaches, both starting from novel (E)‐2‐(4‐arylbut‐1‐en‐3‐yn‐1‐yl)chromones, prepared through a base‐catalyzed aldol reaction of 2‐methylchromone and arylpropargyl aldehydes. In the first method, the xanthone moiety is built by Diels–Alder reaction of the referred unsaturated chromones with N‐methylmaleimide under microwave irradiation, followed by oxidation of the obtained adducts with DDQ, whereas the 1,2,3‐triazole ring results from the cycloaddition reaction of the acetylene moiety with sodium azide. The second strategy first involves the cycloaddition reaction with sodium azide to provide the 1,2,3‐triazole ring, followed by methylation of the triazole NH group prior to Diels–Alder reaction with N‐methylmaleimide. The last step in this synthesis of novel xanthone‐1,2,3‐triazole dyads entails oxidation of the cycloadducts with DDQ.
Personality, Personal Values, and Consumer Participation in Self‐Production: The Case of Home Meal Preparation
Authors: Huynh Mai Thi Xuan , Olsen Svein Ottar 
Published: June 2015

ABSTRACTThis study investigates the simultaneous influence of personality and personal values on attitude toward self‐production, and how self‐production attitude influences use of time and depth of self‐production behavior in home meal preparation. The results show that self‐control and agreeableness personality traits positively influence attitude toward self‐production, while the resultant self‐enhancement value dimension has a negative effect. Moreover, self‐control negatively moderates the influence of resultant self‐enhancement on self‐production attitude. Attitude toward self‐production has positive influences on both dimensions of self‐production behavior, with a stronger effect on the depth dimension than on the time use dimension. The results support the proposed hierarchical model that personality and personal values relate to more specific self‐production attitude and behavior in a food preparation context.
Can Hand Washing Influence Hedonic Food Consumption?
Authors: Martins Chrissy M. , Block Lauren G. , Dahl Darren W. 
Published: June 2015

ABSTRACTThe act of hand washing has been a routine part of hygienic practices across time and society. Aside from its physiological effects, hand washing has also been shown to symbolically cleanse individuals of their transgressions. However, most research demonstrating the metaphorical effect of hand washing has mainly been focused within the domain of morality. The objective of the current research is to explore the role of hand washing on consumption behavior, and more specifically, hedonic food consumption. Across two studies, this article establishes the role of hand washing after hedonic food consumption as well as prior to a hedonic food choice. In Study 1, washing one's hands after consumption of hedonic food decreased perceived guilt. In Study 2, washing one's hands prior to choice led to an increased likelihood of choosing a more hedonic (compared to less hedonic) food item. Thus, by washing one's hands, individuals are provided with a license to indulge in hedonic foods without the guilt that is commonly associated with such a choice. Several implications for consumer behavior research and the effects of hand washing on food decision making are discussed.
Projections for Achieving the Lancet Commission Recommended Surgical Rate of 5000 Operations per 100,000 Population by Region‐Specific Surgical Rate Estimates
Authors: Uribe‐Leitz Tarsicio , Esquivel Micaela M. , Molina George , Lipsitz Stuart R. , Verguet Stéphane , Rose John , Bickler Stephen W. , Gawande Atul A. , Haynes Alex B. , Weiser Thomas G. 
Published: June 2015

AbstractBackgroundWe previously identified a range of 4344–5028 annual operations per 100,000 people to be related to desirable health outcomes. From this and other evidence, the Lancet Commission on Global Surgery recommends a minimum rate of 5000 operations per 100,000 people. We evaluate rates of growth and estimate the time it will take to reach this minimum surgical rate threshold.MethodsWe aggregated country‐level surgical rate estimates from 2004 to 2012 into the twenty‐one Global Burden of Disease (GBD) regions. We calculated mean rates of surgery proportional to population size for each year and assessed the rate of growth over time. We then extrapolated the time it will take each region to reach a surgical rate of 5000 operations per 100,000 population based on linear rates of change.ResultsAll but two regions experienced growth in their surgical rates during the past 8 years. Fourteen regions did not meet the recommended threshold in 2012. If surgical capacity continues to grow at current rates, seven regions will not meet the threshold by 2035. Eastern Sub‐Saharan Africa will not reach the recommended threshold until 2124.Conclusion
The rates of growth in surgical service delivery are exceedingly variable. At current rates of surgical and population growth, 6.2 billion people (73 % of the world’s population) will be living in countries below the minimum recommended rate of surgical care in 2035. A strategy for strengthening surgical capacity is essential if these targets are to be met in a timely fashion as part of the integrated health system development.
Movement in Sound/Sound in Movement: A Musician's Point of View
Authors: Masing Elo 
Published: June 2015

The paper provides an account of an innovative collaborative work between composer/violinist Elo Masing, choreographer/dancer Jean Lee, and the Kreutzer String Quartet. The project challenges the conventions of music and dance collaboration by proposing a fundamentally new way of working across disciplines, establishing a profound interrelation between movement and sound production.The work so far has mostly involved developing a new notation system for string instruments and dancer suitable for recording the sounds and movements the work in progress will primarily be based on. The paper will, at this stage, demonstrate only a fraction of the various possibilities of this new way of musician–dancer collaboration that is estimated to span over the next couple of years. The idea for the piece dates back to June 2010, when a structured improvisation was created in collaboration between Elo Masing and Jean Lee, commissioned for a conference at Roehampton University.The innovative aspect of the project is manifested in the development of choreography and music together from the very beginning, using new sound and movement languages discovered in interdisciplinary improvisation sessions. In the center of the collaboration lies the definition of the roles of the musician and the dancer as equal, with equally complex compositional material and interchanging ideas. That means composing music and dance simultaneously and letting them influence each other.The new notation system for string instruments focuses on the movements of string players, thus creating a possibility for relating music to dance in a more tangible and visual rather than conceptual and abstract way.
FoxO1-negative cells are cancer stem-like cells in pancreatic ductal adenocarcinoma
Authors: Song Weifeng , Li Qi , Wang Lei , Huang Weiyi , Wang Liwei 
Published: June 2015

AbstractFlow cytometry assays using aldehyde dehydrogenase (ALDH) activity or CD133 positivity to isolate cancer stem cells (CSCs) are widely applied but have limitations. Thus, characterization of CSC makers for a specific cancer is potentially important. We have previously shown that miR-21 regulates cancer cell growth via FoxO1 in pancreatic ductal adenocarcinoma (PDAC). Here, we areported evidence of FoxO1-negative PDAC cells as CSCs in PDAC. Both ALDH-high and CD133-high cell fractions isolated from PDAC of the patients expressed high levels of miR-21 and null FoxO1. Cultured PDAC cells were virally transduced with GFP under FoxO1 promoter. GFP (FoxO1)-null PDAC cells expressed high levels of miR-21 and grew more quickly than FoxO1-positive PDAC cells. Moreover, the fold increases in growth of FoxO1-negative vs FoxO1-positive cells were greater than CD133-high vs CD133-low cells, or ALDH-high vs ALDH-low cells. Further, FoxO1-negative cells formed tumor spheres in culture and developed tumors after serial adoptive transplantation into NOD/SCID mice, while the FoxO1-positive cells did not. Finally, selective elimination of FoxO1-negative cells completely inhibited the growth of PDAC cells. Together, these data suggest that FoxO1-negative cells as CSCs in PDAC and targeting FoxO1-negative cells in PDAC may provide better therapeutic outcome.
Neutral hydrogen absorption towards Fast Radio Bursts
Authors: Fender R. , Oosterloo T. 
Published: June 2015

Abstract
If Fast Radio Bursts (FRBs) are truly at astronomical, in particular cosmological, distances, they represent one of the most exciting discoveries in astrophysics of the past decade. However, the distance to FRBs has, to date, been estimated purely from their excess dispersion, and has not been corroborated by any independent means. In this Letter, we discuss the possibility of detecting neutral hydrogen absorption against FRBs both from spiral arms within our own galaxy, or from intervening extragalactic H i clouds. In either case a firm lower limit on the distance to the FRB would be established. Absorption against galactic spiral arms may already be detectable for bright low-latitude bursts with existing facilities, and should certainly be so by the Square Kilometre Array (SKA). Absorption against extragalactic H i clouds, which would confirm the cosmological distances of FRBs, should also be detectable with the SKA, and maybe also Arecibo. Quantitatively, we estimate that SKA1-Mid should be able to detect H i absorption against about a few per cent of FRBs at a redshift z ∼ 1.
Investment financing: evidence from Korea
Authors: Choi Heejung , Suh Jungwon 
Published: June 2015

AbstractThis study examines the relative importance of various forms of capital in financing investments by Korean firms. Our results from the seemingly unrelated regression (SUR) method indicate that, unlike U.S. firms, Korean firms rely substantially on cash holdings to finance investments. These results also suggest that Korean firms use long‐term debt more actively than equity issuance to finance investments. Subgroup analyses show that large firms and Chaebol‐affiliated firms use more long‐term debt but less equity issuance than comparison firms do, suggesting that debt capacity allows firms to reduce the use of equity issuance. However, there is little evidence that financing decisions are driven by information asymmetry. The results from the quantile regression (QR) method suggest that Korean firms tend to use debt capital more than they do equity capital at low and medium levels of investments, while their reliance on equity capital increases at high levels of investments.
Staphylococcus lugdunensis endocarditis following vasectomy – report of a case history and review of the literature
Authors: Schandiz Hossein , Olav Hermansen Nils , Jørgensen Trond , Roald Borghild 
Published: June 2015

Staphylococcus lugdunensis is a coagulase‐negative Staphylococcus (CoNS), and part of the normal skin flora. The bacterium is an emerging pathogen that, unlike other CoNS, resembles coagulase‐positive Staphylococcus aureus infections in virulence, tissue destruction, and clinical course. We report a fatal case following minor surgery. The frequency of S. lugdunensis infections has probably been underestimated and under‐reported in the past as few clinical laboratories routinely identify coagulase‐negative Staphylococci.