bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate tax avoidance under economic policy uncertainty. Does the quality of institutional governance matter?
Authors: Magerakis Efstathios 
Published: July 2024

Abstract

This study examines the effect of economic policy uncertainty (EPU) on corporate tax avoidance using a comprehensive sample of 236,455 private firm-year observations from Greece for the period 2015-2021. Employing effective tax rate (ETR) as a proxy for tax avoidance, we find a positive and significant relationship between EPU and ETR. This finding suggests that, as economic policy uncertainty increases, firms engage in less tax avoidance, resulting in higher effective tax rates. This result is robust to alternative model specifications, endogeneity tests, weighted least squares, and subsample analyses. Additionally, the positive relationship between economic policy uncertainty (EPU) and effective tax rates is stronger when the governance quality is high. Firms facing higher EPU adopt conservative tax strategies to mitigate regulatory risks, which results in higher effective tax rates. The effect of EPU on ETR persists for up to five years, implying that firms continue their long-term tax planning in response to policy uncertainty. Furthermore, we reveal that the impact of economic policy uncertainty on firm performance is more prominent for firms with higher effective tax rates, highlighting the potential consequences of reducing tax obligations in times of increased uncertainty. Additional tests reveal that the positive association between EPU and ETR is driven by various components of policy uncertainty, including economic, political, financial, debt, tax, monetary, and pandemic-related uncertainties. Moreover, we find that the World Pandemic Uncertainty Index is negatively associated with ETR, indicating that firms respond differently to pandemic-induced uncertainty compared to general EPU. Our research adds to the existing body of knowledge by offering fresh insights into how policy unpredictability influences corporate tax avoidance strategies within a European context marked by significant economic volatility.
JEL Classification: G18; G32; H26; M40
Investigations on the physical characteristics, electrical conductivity, and dielectric properties of erythrosine B and polyvinyl alcohol composited films
Authors: El-Zaidia E. F.M. , Ali H. A.M. , Darwish A. A.A. , Shakra A. M. 
Published: July 2024

Abstract

Erythrosine B/PVA polymeric composite films were prepared with different concentrations of Erythrosine B (EB). The crystal structure of Erythrosine B /PVA films was identified by X-ray diffraction patterns (XRD). The frequency (100 Hz - 1 MHz) reliance on both dielectric constant (ε1) and dielectric loss (ε2) was investigated. Both ε1 and ε2 of Erythrosine B/PVA polymeric composite films decreased with increasing frequency and increased by rising percent EB wt%. The ac conductivity of erythrosine B/PVA films showed increased behavior by raising both frequency and temperature. Moreover, frequency exponent (s) values were calculated and then discussed according to the CBH system, which is the fundamental model. Values of the maximum barrier height (WM) and ac Activation energy (∆Eac) were calculated for the different concentrations of wt% EB in investigated films. ∆Eac decreased from 95 to 17 meV for 1wt% EB and 4 wt% EB, respectively.
Comparative Analysis of Two Methods in Fine-Grained Activity Recognition for Ambient Assisted Living
Authors: Doukaga Habba’s Ngodjou , Rakotoarson Noro Haritiana Louisiane Randrianarivelo , Roberge Alex , Aubin-Moreau Gabriel , Fortin Pascal , Maitre Julien , Bouchard Bruno 
Published: July 2024

Abstract

The swift progression of artificial intelligence, along with the rising demand for in-home assistance for individuals facing a loss of autonomy, has driven a significant increase in research within the domain of ambient assisted living (AAL). A key challenge challenge in developing assistive technologies in an AAL context concerns the automatic recognition of the ongoing user’s activity. Most existing approaches of Human Activity Recognition (HAR) use a level of abstraction (low granularity) that is insufficient for developing efficient assistive technologies. The majority of them focus primarily on identifying broad categories of activities, such as eating or sleeping. While this identification is sufficient for monitoring general behavior, it does not enable providing practically meaningful real-time, actionable assistance. In this paper, we propose a comparative study of two novel algorithmic approaches for hand gesture recognition, intended to serve as core components of a fine-grained activity recognition model. To this end, we have defined thirteen atomic hand gestures commonly used in cooking activities. The first model we introduce utilizes inertial data, collected from a standard wristband equipped with a triaxial accelerometer and gyroscope, and applies machine learning techniques for analysis. The second model is based on a less conventional approach, employing photoplethysmography (PPG) sensors, which are rarely used for activity recognition. We detail the design and implementation of both approaches and the conducted experiments. Finally, we present a comparative analysis of the obtained results showing the potential of such approaches for the AAL.
The relationship between social media and healthy eating among the elderly in the community: mediated by e-health literacy and moderated by aging attitude
Authors: Wang Hongyu , LYU Quanhuize , Chen Xi , Wu Haibo 
Published: July 2024

Abstract

Purpose
This study aimed to explore the relationship between social media use and healthy eating behaviors of elderly people in the community, with particular attention to the mediating role of e-health literacy and the moderating role of aging attitudes.
Methods
Data were collected by conducting a cross-sectional survey of 558 older adults in five communities in different cities in China. The survey tools were modified Facebook single item Scale, Electronic Health Literacy Scale (eHEALS), Aging Attitude Scale (ATOA) and Healthy Eating Scale. In the data analysis, methods such as stepwise regression analysis were used to examine the relationship between social media use and healthy eating behaviors of the elderly, the mediating role of e-health literacy, and the moderating role of aging attitudes.
Results
The study found that social media use was positively associated with healthy eating behaviors in older adults. E-health literacy plays a significant mediating role between social media use and healthy eating behaviors in older adults. In addition, aging attitudes significantly moderated the relationship between social media use and healthy eating behaviors, and positive aging attitudes enhanced the positive effects of social media use on healthy eating behaviors.
Conclusions
Both social media use and e-health literacy are important for promoting the development of healthy eating in older adults. At the same time, promoting the elderly to have a positive attitude toward aging is also a key factor.
The impact of digital technology on innovation efficiency of marine biomedical industry
Authors: Fu Xiu-Mei , Gao Meng , Liu Ying , Li Jing-Hang , Zhao Kun , Lin Chun-Yu 
Published: July 2024

Abstract

As an important strategic emerging industry for building a strong maritime nation, the enhancement of its industrial R&D and innovation capability are always the key driving force for the high-quality development of the marine biomedical industry (MBI). Under the vigorously development of digital economy, the application of digital technology (DT) brings new impetus to the innovation development of MBI. So it is necessary to explore the impact of DT on the innovation efficiency of MBI (MBIIE). Taking eleven coastal provinces and cities as an example, this paper measures the development level of DT (DTTL) with entropy method, and the MBIIE with SBM model. On this basis, it empirically test the impact of DT on the MBIIE by constructing benchmark regression, mediation effect, and moderating effect models. The study results shows that DT can significantly enhance the MBIIE by optimizing the allocation of capital and labor resources, and improving the degree of marketization of factors and products; government attention to DT can positively modulate the effect of DT on MBIIE. This study could help enrich the empirical evidence of the impact of DT on the MBIIE at the theoretical level. And it could provide corresponding countermeasures at the practical level to further promote the MBIIE empowered by DT.
Phylogenetic study of Lythraceae family in Iran, focusing on the genera Lythrum, Ammannia, and Rotala
Authors: Mahmoodi Rana , Faghir Marzieh Beygom , Shavvon Robabeh Shahi 
Published: July 2024

Abstract

The family Lythraceae, belonging to the order Myrtales, comprises approximately 28 genera and 700 species of trees, shrubs, and herbs distributed in various regions of the world, especially in tropical and temperate regions. A phylogenetic study based on cpDNA trnH-psbA, nrDNA ITS, and combined sequences datasets were evaluated using maximum parsimony, Bayesian, and maximum likelihood methods. Most of the reconstructed trees revealed the monophyly of the three genera Lythrum, Ammannia, and Rotala in Iran. All trees supported the distinctiveness of species within these three genera. Additionally, the phylogenetic trees of the present study demonstrated the early divergence of Lythrum species on the lower branches and the derivation of Ammannia species on the higher clades and Rotala species on the terminal clades. The results of the phylogenetic study revealed the close relationship of some Lythrumspecies (such as L. thesioides M. Bieb. with L. silenoides Boiss. & Noë and three species L. thymifolia L., L. junceum Banks & Sol., and L. hyssopifolia L.) and Ammannia (A. coccinea Rottb. with A. multiflora Roxb., and A. baccifera L. with A. auriculata Willd.), indicating the need for taxonomic revision.
"It just happened to be the perfect thing": Real-life experiences of generative AI chatbots for mental health
Authors: Siddals Steven , Coxon Astrid , Torous John 
Published: July 2024

Abstract

The global mental health crisis underscores a critical need for accessible and effective interventions. Generative artificial intelligence (AI) chatbots, such as ChatGPT, are emerging as a novel solution, but research into their real-life usage is limited. We interviewed nineteen individuals about their experiences of using generative AI chatbots to work on their mental health. Most participants reported high levels of engagement and positive impacts, including improved mood, reduced anxiety, healing from trauma and loss, and improved relationships. Our analysis resulted in four overarching themes: 1) the value of an ‘emotional sanctuary’, i.e., a safe, validating space that is always available, 2) the ‘insightful guidance’ provided, particularly on the topic of relationships, 3) the ‘joy of connection’ experienced, and 4) comparisons between the ‘AI therapist’ and human therapy. Some of these themes echo previous research on rule-based chatbots, while others appear to be novel to generative AI. Participants highlighted the need for a better approach to safety guardrails, more human-like memory and the ability to lead the therapeutic process. Our findings suggest that generative AI chatbots may offer meaningful mental health support, but further research is needed to explore their safety and effectiveness.
Transurethral microwave thermotherapy in men with prostates larger than 100 grams – A consecutive case series
Authors: Winck-Flyvholm Lilli , Marsh Anne , Fode Mikkel , Nielsen Kurt 
Published: July 2024

Abstract

Purpose: Transurethral microwave thermotherapy (TUMT) is well described as a treatment for lower urinary tract symptoms (LUTS) in men with prostates between 30 and 100 grams. The purpose of this study is to describe the results of TUMT in men with prostates larger than 100 grams.
Methods: Age, prostate size, occurrence of urinary retention, and Danish Prostate Symptom Score (DAN-PSS) were registered before treatment in men with prostates exceeding 100 grams who underwent TUMT. After treatment we registered patient satisfaction, DAN-PSS and results of uroflowmetry and postvoid residual urine volume.
Results: 50 consecutive patients were included. The median age was 78 years, and the median prostate size was 126 g. Forty-four men were treated due to urinary retention and 6 due to LUTS. All treatments were performed under local anesthesia. The median duration was 15 min (range 8-32 min) and the median destruction was 25% of the prostatic volume (range 11% – 26%). Eight patients had destruction of < 20%. No side effects were noted.
Forty-nine patients completed 6-month follow-up. The 41/49 (84%) men who had tissue destruction of ≥20% reported to be satisfied. The median DAN-PSS score was 3 (range 0 – 18), the median Qmax was 12 ml/s (range 5.1 – 23.1 ml/s) and the median postvoid residual volume was 89 ml (range 0 – 331 ml). Symptoms were unchanged in the 8/49 (16%) men who had <20% tissue destruction.
Conclusion: TUMT represents a useful alternative to surgery in men with infravesical obstruction and a prostate of more than 100 grams.
The influence of different wall heating conditions on wind characteristics in street canyons
Authors: Guang-Xing He 
Published: July 2024

Abstract

With the validation of wind-tunnel test, the wind characteristics and temperature distribution under different wall heating conditions in street canyon were investigated by CFD simulation with RNS model using enhanced wall treatment wall function. Result reveal that wall heating scenarios made significant impact on velocity in the canyon. Whole wall heating exert greater influence on velocity than linear heating. Thermal buoyancy arising from the temperature difference between the heated wall and air in canyon have greater impact on velocity near the canyon walls. Windward wall heating decreased velocity and leeward wall heating increased velocity for most heating scenarios except for horizontal velocity in the middle area of the canyon. This work indicated that thermal buoyancy can also improve pedestrian-level ventilation to a certain extent. Different wall heating scenarios have influence on the temperature field in the street canyon. It also provides a meaningful reference for urban planning.
Cryptanalysis of a chaotic cipher with key position related to ciphertext
Authors: Zhou Rong , Yu Simin 
Published: July 2024

Abstract

This work performs the cryptanalysis on a chaotic cryptosystem with dynamic key whose position is related to ciphertext (DKPC). The DKPC could be equivalently transformed into a typical structure of permutation-diffusion, where permutation based on breadth-first search is dependent on static key only, while diffusion with dynamic feature is determined by an additional dynamic key of which the location is associated with ciphertext except the static one. The best innovation of DKPC lies in the introduction of dynamic key position to improve the security. However, it has been overestimated and there are still many vulnerabilities after analysis. This paper deciphers the permutation via an innovative approach first. Then the equivalent static and dynamic keys of diffusion are broken respectively by chosen-ciphertext attack. The complexity is much lower than that of cryptanalysis on other plaintext-related algorithms. Theoretical analysis and experimental results indicate that the cryptanalysis is effective and feasible.
The Hill-Langmuir Equation Governs Average Steady State of Target Occupancy for Pulsed Drug Delivery
Authors: Shi Xiaomin 
Published: July 2024

Abstract

Receptor occupancy is an important indicator for drug efficacy. Traditional pharmacodynamic model is constrained by assumption of rapid equilibrium, so it cannot provide a complete picture of drug action. Pulsed drug delivery is not aimed at the stability of the drug, but at accurately determining the time of dosing based on rhythm of onset. Using a minimal model, I found that the Hill-Langmuir equation which removes above assumption, can integrate pharmacokinetics and pharmacodynamics and can describe receptor occupancy under multiple dose regimens and pulsed drug delivery. This equation provides an optimization strategy for improving drug efficacy. For the traditional multiple dose regimen, we can optimize the elimination rate constant, association rate constant and drug-target residence time; however, for pulsed drug delivery, we can only optimize the drug-target residence time. Furthermore, using the dissociation rate constant, we are not only able to regulate binding affinity, but also control the stability of drug-target binding. And I provided two conditions must be followed in pulsed drug delivery design. These two conditions are the cost in reducing the stability of drug concentration. These results may reduce the failure rate of drug discovery.
The prelimbic cortex arbitrates memory-guided conflict resolution
Authors: Ramirez Steve , Caban-Murillo Albit , Surets Michelle , Chien Celine , Kauffman Marun , Park sarah 
Published: July 2024

Abstract

Balancing reward and avoidance to produce an adaptive behavior is a critical aspect of conflict resolution. Here, we investigated how mice balance reward-seeking and avoidance during memory-guided conflict resolution. Mice were trained to combine the drive to approach a reward and avoid a foot shock without compromising either goal. During training, mice learn that a light cue signals the availability of reward and an auditory cue signals the onset of a foot shock which they can avoid by stepping onto a platform. During testing, the light and auditory cues are delivered simultaneously, creating a conflict between reward-seeking and punishment avoidance. Our results demonstrate that mice learn to flexibly accommodate behavioral drives to maximize rewards while avoiding the foot shock. We then leveraged a whole-brain tissue clearing approach to identify sex-specific whole-brain activity profiles, and specifically identified the PL as a central hub. Using calcium imaging, we found PL activity signals task variables and predicts successful conflict resolution. Finally, silencing PL engrams disrupts the balance between reward seeking and avoidance behaviors. These findings reveal the PL's mechanistic role in guiding behavioral flexibility in a sex-specific manner.
Multi-Timescale Compound Oscillations in Pyramidal Neurons: Insights from a Three-Compartment Model
Authors: Zhang Feng , Lu Meili , Wei Xile 
Published: July 2024

Abstract

Oscillation activities are widely observed in neurons and are critical to the brain's physiological functions. A significant phenomenon among these activities is the simultaneous presence of multiple oscillations at different frequencies, referred to as compound oscillations, which are particularly evident in epileptiform activity. However, the dynamical mechanisms underlying compound oscillations remain unknown. In this study, we develop and analyze a three-compartment pyramidal neuron model to address this problem. The model incorporates somatic Na+, dendritic Ca2+ and N-methyl-D-aspartate (NMDA)-mediated firing behaviors, capturing the multi-timescale dynamics essential for understanding compound oscillations. Phase-plane analysis reveals that Ca2+ firing behaviors in apical dendrite are relaxation oscillations, characterized by two timescales. Using geometric singular perturbation theory, we show that NMDA and Na+ firing behaviors involve three timescales. Specifically, NMDA firing behaviors in basal dendrite manifest as square-wave bursting, accompanied by Na+ action potentials in soma. Moreover, bifurcation analysis indicates that Ca2+ firing behaviors lead to the alternation of homoclinic bifurcation and saddle-node bifurcation on an invariant cycle (SNIC), which cause the occurrence and disappearance of bursting in basal dendrite. We also explore the impact of NMDA receptor conductance on these oscillatory patterns. Simulation results validate that impairment or excessive activation of NMDA receptors can lead to pathological compound oscillations, which have significant physiological implications. These insights gained from this model not only advance our understanding of neuronal function but also have potential implications for developing therapeutic strategies for neurological disorders characterized by compound oscillations.
Network pharmacology and experimental validation of andrographolide’s renoprotective effects on diabetic nephropathy via AGEs-RAGE signaling and mitophagy pathways
Authors: Li Jing-ya , Hu Xin-xin , Yin Ying-chuan , He Jing , Xu Peng , Zhang Wang 
Published: July 2024

Abstract

Diabetic nephropathy (DN) is a severe diabetic complication, manifested by glomerulosclerosis, renal interstitial fibrosis and inflammation. Andrographolide (AD) is a natural compound with multiple pharmacological effects, such as anti-inflammatory, antioxidant, antidiabetic, etc. However, the mechanism of AD on DN remains elusive. In this study, we integrated network pharmacology and in vitro experiments to investigate the potential targets and pathways of AD on DN, and to confirm its renoprotective effects on renal tubular epithelial cells. We screened 198 potential targets of AD and 3791 related targets of DN from public databases, and obtained 107 common targets of AD-DN. We built the protein-protein interaction network of the common targets, and performed GO and KEGG enrichment analysis, and identified 7 core targets (STAT3, IL6, PIK3CA, JUN, CASP3, MAPK1, ERBB2) and several key pathways (AGEs-RAGE signaling pathway, mitophagy, etc.) of AD-DN. We then used a high-glucose induced mouse glomerular podocyte (MPC-5) model to validate the effects of AD on DN. We found that AD could significantly reduce the cell proliferation, inflammatory factors, ROS levels, inhibit the matrix remodeling, apoptosis and autophagy of cells, and regulate the expression of core target proteins and genes of cells. Moreover, we found that STAT3 played a vital role in the process of AD treating DN, and its blockade by WP1066 could significantly weaken the renoprotective effect of AD. Our study revealed the potential mechanism of AD on DN, and provided new evidence for its clinical application.