bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effects of Imputation Systems on Multinational Investment, Financing, and Income-Shifting Strategies
Authors: Babcock Jennifer 
Published: December 2011

The United States is one of a few remaining countries to tax distributed corporate earnings twice—once at the corporate level, and again at the individual level. In contrast, many other countries have adopted imputation systems that refund domestic corporate taxes through dividend tax credits. Consequently, foreign-source income, which is often relieved from domestic corporate taxation, is generally ineligible for dividend tax credits.
The paper develops a model to derive the investment, financing, and crossjurisdictional income-shifting incentives of imputation-based multinationals. The model indicates that imputation systems encourage firms to restrict their equity stakes in new foreign investments, and, ultimately, to expand their domestic investments. The results also reveal that imputation systems create incentives for firms to lever highly their foreign operations, use internal debt over equity finance, shift foreign taxable income into home jurisdictions, and to merge with or acquire purely domestic or nonresident owned firms.
Effects of Unitary vs. Nonunitary State Income Taxes on Interstate Resource Allocation: Some Analytical and Simulation Results
Authors: Williams Michael G. , Swenson Charles W. , Lease Terry L. 
Published: December 2011

This study examines the optimal location choice decisions of a two-state firm in response to changing state corporate income tax rates and tax structures. Because the firm can engineer its tax liability by manipulating between-state location of sales, property, and payroll, changes in relative state tax rates should result in the firm making such location changes. Results of a model firm simulation, examining various combinations of state tax rates and unitary vs. nonunitary tax structures, found that the firm would make interstate resource changes to minimize company-wide state income taxes.
Important findings of the study are that tax rate changes in nonunitary states may cause little or no change in resources used in that state. Indeed, in one scenario, the resulting resource flows from a tax increase are favorable to the nonunitary state, making a tax increase a win-win situation for the state government (higher tax revenue and more economic activity). In contrast, changes in unitary state tax rates can result in significant resource changes in both the unitary state and in other states. The finding that tax rate cuts are ineffective in nonunitary states implies that these states may be more successful in attracting investment by changes affecting apportionment factors (tax credits for new capital, or new jobs) or by use of nontax incentives.
Respiratory mechanics and results of cytologic examination of bronchoalveolar lavage fluid in healthy adult alpacas
Authors: Pacheco Ana P. , Bedenice Daniela , Mazan Melissa R. , Hoffman Andrew M. 
Published: December 2011

Abstract
Objective—To evaluate respiratory mechanical function and bronchoalveolar lavage (BAL) cytologic results in healthy alpacas.
Animals—16 client-owned adult alpacas.
Procedures—Measurements of pulmonary function were performed, including functional residual capacity (FRC) via helium dilution, respiratory system resistance via forced oscillatory technique (FOT), and assessment of breathing pattern by use of respiratory inductive plethysmography (RIP) in standing and sternally recumbent alpacas. Bronchoalveolar lavage was performed orotracheally during short-term anesthesia.
Results—Mean ± SD measurements of respiratory function were obtained in standing alpacas for FRC (3.19 ± 0.53 L), tidal volume (0.8 ± 0.13 L), and respiratory system resistance at 1 Hz (2.70 ± 0.88 cm H2O/L/s), 2 Hz (2.98 ± 0.70 cm H2O/L/s), 3 Hz (3.14 ± 0.77 cm H2O/L/s), 5 Hz (3.45 ± 0.91 cm H2O/L/s), and 7 Hz (3.84 ± 0.93 cm H2O/L/s). Mean phase angle, as a measurement of thoracoabdominal asynchrony, was 19.59 ± 10.06°, and mean difference between nasal and plethysmographic flow measurements was 0.18 ± 0.07 L/s. Tidal volume, peak inspiratory flow, and peak expiratory flow were significantly higher in sternally recumbent alpacas than in standing alpacas. Cytologic examination of BAL fluid revealed 58.52 ± 12.36% alveolar macrophages, 30.53 ± 13.78% lymphocytes, 10.95 ± 9.29% neutrophils, 0% mast cells, and several ciliated epithelial cells.
Conclusions and Clinical Relevance—Pulmonary function testing was tolerated well in nonsedated untrained alpacas. Bronchoalveolar lavage in alpacas yielded samples with adequate cellularity that had a greater abundance of neutrophils than has been reported in horses.
Comparison of equine tendon- and bone marrow–derived cells cultured on tendon matrix with or without insulin-like growth factor-I supplementation
Authors: Durgam Sushmitha S. , Stewart Allison A. , Pondenis Holly C. , Gutierrez-Nibeyro Santiago M. , Evans Richard B. , Stewart Matthew C. 
Published: December 2011

Abstract
Objective—To compare in vitro expansion, explant colonization, and matrix synthesis of equine tendon- and bone marrow–derived cells in response to insulin-like growth factor-I (IGF-I) supplementation.
Sample—Cells isolated from 7 young adult horses.
Procedures—Tendon- and bone marrow–derived progenitor cells were isolated, evaluated for yield, and cultured on autogenous cell-free tendon matrix for 7 days. Samples were analyzed for cell viability and expression of collagen type I, collagen type III, and cartilage oligomeric matrix protein mRNAs. Collagen and glycosaminoglycan syntheses were quantified over a 24-hour period.
Results—Tendon- and bone marrow–derived cells required 17 to 19 days of monolayer culture to reach 2 passages. Mean ± SE number of monolayer cells isolated was higher for tendon-derived cells (7.9 ± 0.9 × 106) than for bone marrow–derived cells (1.2 ± 0.1 × 106). Cell numbers after culture for 7 days on acellular tendon matrix were 1.6- to 2.8-fold higher for tendon-derived cells than for bone marrow–derived cells and 0.8- to 1.7-fold higher for IGF-I supplementation than for untreated cells. New collagen and glycosaminoglycan syntheses were significantly greater in tendon-derived cell groups and in IGF-I–supplemented groups. The mRNA concentrations of collagen type I, collagen type III, and cartilage oligomeric matrix protein were not significantly different between tendon- and bone marrow–derived groups.
Conclusions and Clinical Relevance—In vitro results of this study suggested that tendon-derived cells supplemented with IGF-I may offer a useful resource for cell-based strategies in tendon healing.
Computed tomographic features of the osseous structures of the external acoustic meatus, tympanic cavity, and tympanic bulla of llamas (Lama glama)
Authors: Concha-Albornoz Ismael , Stieger-Vanegas Susanne M. , Cebra Christopher K. 
Published: December 2011

Abstract
Objective—To evaluate the osseous structures of the external acoustic meatus, tympanic cavity, and tympanic bulla of llamas (Lama glama) by use of computed tomography (CT) and establish measurement values for use in detection of abnormalities associated with the external or middle ear in llamas.
Animals—10 adult llama heads without any evidence of ear disease.
Procedures—Heads of 10 healthy llamas euthanized by use of a captive bolt striking the dorsal aspect of the skull were collected. Transverse images of the heads were acquired with 1-mm slice thickness, and images were reconstructed in sagittal and dorsal planes. Measurements of the bony structures of the external and middle ear of each head were obtained.
Results—The osseous external acoustic meatus curved ventrally as it tracked medially. Its narrowest portion was located at the level of the tympanic annulus. The tympanic bulla conformation differed widely from the bubble-shaped tympanic bulla in dogs and cats. The bulla was divided by the stylohyoid fossa into a larger caudolateral and a smaller caudomedial process; its interior had a honeycombed structure with pneumatized cells similar to the honeycombed appearance of the human mastoid process.
Conclusions and Clinical Relevance—Results provided new information regarding the shape and dimensions of the osseous external and middle ear structures in adult llamas without ear disease. Specific landmarks for location of the external acoustic meatus, tympanic cavity, and tympanic bulla in relation to each other were identified. Knowledge of the CT appearance of normal structures will help clinicians to identify changes attributable to middle ear otitis, external ear canal stenosis, or congenital malformations of the ear in this species.
Effects of increases in dietary fat intake on plasma lipid and lipoprotein cholesterol concentrations and associated enzyme activities in cats
Authors: Butterwick Richard F. , Salt Carina , Watson Tim D. G. 
Published: December 2011

Abstract
Objective—To determine the effects of increases in dietary intake of polyunsaturated and saturated fatty acids on plasma lipid and lipoprotein concentrations and activity of associated enzymes in healthy domestic cats.
Animals—16 healthy adult sexually intact female cats.
Procedures—A baseline diet (40% energy from fat) and 4 test diets, with increased amounts of fat (51% and 66% energy from fat) from the addition of polyunsaturated and saturated fatty acids, were fed for 6 weeks each. Plasma cholesterol, triglyceride, and lipoprotein cholesterol concentrations, along with activities of lipoprotein lipase, hepatic lipase, and lecithin-cholesterol acyl transferase, were measured at the end of each feeding period.
Results—Diet, amount of fat, or ratio of polyunsaturated to saturated fatty acids had no effect on plasma concentrations of cholesterol, triglycerides, and very–low-density or high-density lipoproteins or the activity of lecithin-cholesterol acyl transferase. Low-density lipoprotein concentrations were significantly lower in cats fed a high-fat diet containing polyunsaturated fatty acids. Lipoprotein concentration and hepatic lipase activity were significantly higher in cats fed the fat-supplemented diets, and this was unrelated to whether diets were enriched with polyunsaturated or saturated fatty acids.
Conclusions and Clinical Relevance—Diets containing up to 66% of energy from fat were tolerated well by healthy cats and did not affect plasma lipid concentrations. Therefore, high-fat diets probably will not contribute to hypercholesterolemia or hypertriglyceridemia incats.
Daily endogenous cortisol production and hydrocortisone pharmacokinetics in adult horses and neonatal foals
Authors: Hart Kelsey A. , Dirikolu Levent , Ferguson Duncan C. , Norton Natalie A. , Barton Michelle H. 
Published: December 2011

Abstract
Objective—To compare daily endogenous cortisol production rate and the pharmacokinetics of an IV bolus of hydrocortisone between neonatal foals and adult horses.
Animals—10 healthy full-term 2- to 4-day-old foals and 7 healthy adult horses.
Procedures—Blood samples were collected from each horse every 15 to 20 minutes for 24 hours for determination of 24-hour mean cortisol concentration. Afterward, dexamethasone (0.08 mg/kg) was administered IV to suppress endogenous cortisol production. Twelve hours afterward, hydrocortisone sodium succinate (1.0 mg/kg) was administered as a rapid IV bolus and serial blood samples were collected to determine hydrocortisone pharmacokinetics. Cortisol concentrations, daily cortisol production rate, and hydrocortisone pharmacokinetics were determined, and results were compared between adult horses and foals.
Results—The mean ± SD 24-hour cortisol concentration was significantly lower in foals (20 ± 4 ng/mL) than in horses (26 ± 6 ng/mL), but the daily cortisol production rate was significantly greater in foals (6,710 ± 320 ng/kg/d) than in horses (2,140 ± 400 ng/kg/d). For hydrocortisone, foals had a significantly greater volume of distribution at steady state (1.92 ± 1.11 L/kg) and total body clearance (1.39 ± 0.108 L/kg/h) and significantly lower peak plasma concentration (1,051 ± 343 ng/mL) than did horses (0.58 ± 0.15 L/kg, 0.349 ± 0.065 L/kg/h, and 8,934 ± 3,843 ng/mL, respectively).
Conclusions and Clinical Relevance—Important differences were detected in cortisol production and metabolism between neonatal foals and adult horses consistent with lower plasma protein binding of cortisol in foals. This decrease may contribute to cortisol insufficiency during prolonged critical illness in neonatal foals.
Evaluation of homologous and heterologous protection induced by a virulent field strain of orf virus and an orf vaccine in goats
Authors: Musser Jeffrey M. B. , Waldron Daniel F. , Taylor Charles A. 
Published: December 2011

Abstract
Objective—To evaluate cross protection provided by administration of contagious ecthyma vaccines against strains of orf virus in goats.
Animals—126 Boer-Spanish crossbred goats (3 to 20 days old).
Procedures—85 goats were vaccinated with a goat-derived contagious ecthyma vaccine. Of these, 41 were challenge exposed with the virus strain for the contagious ecthyma vaccine, 40 were challenge exposed with a more virulent field strain of orf virus, and 4 were lost to predation or died. Another 41 goats were vaccinated with a vaccine produced from a more virulent field strain of orf virus; of these, 18 were challenge exposed with the virus strain of the goat-derived contagious ecthyma vaccine, 18 were challenge exposed with the more virulent field strain of orf virus, and 5 were lost to predation or died.
Results—Vaccination with the goat-derived contagious ecthyma vaccine did not significantly reduce the number of goats with lesions or lesion severity caused by challenge exposure with the more virulent field strain of orf virus. Vaccination with the vaccine produced from the more virulent field strain of orf virus significantly reduced the number of goats with lesions attributable to challenge exposure with the virus strain of the goat-derived contagious ecthyma vaccine, but it failed to significantly reduce lesion severity.
Conclusions and Clinical Relevance—Vaccination did not result in cross protection for the 2 strains of orf virus. This may have been attributable to antigenic differences and may be a factor in outbreaks of contagious ecthyma in vaccinated goats.
Polycyclic Aromatic Hydrocarbons in Air
Authors: Jakovljević Ivana , Žužul Silva 
Published: December 2011

Policiklički aromatski ugljikovodici u zrakuPoliciklički aromatski ugljikovodici (PAU) spojevi su koji se sastoje od dva ili više kondenziranih aromatskih prstenova. Nastaju prilikom nepotpunog izgaranja ili pirolize organskih tvari. Dokazano je da neki PAU imaju kancerogena, a neki mutagena svojstva, pa je stoga potrebno kontinuirano pratiti koncentracije PAU u zraku, vodi i tlu, te pokušati sanirati izvore PAU. PAU s dva ili tri aromatska prstena postojani su u plinovitoj fazi, dok se PAU s više aromatskih prstenova nalaze u zraku uglavnom vezani na čestice. Visoke koncentracije PAU prisutne su u atmosferi urbanih područja, a najviše su zimi kada su pojačane emisije iz kućnih ložišta. U ljetno doba koncentracije su niže jer je većina policikličkih aromatskih ugljikovodika nestabilna na visokim temperaturama, a osim toga dolazi do njihove oksidacije i fotooksidacije. Metode mjerenja PAU u zraku uključuju uzorkovanje prosisavanjem na filterski papir ili kruti adsorbens, ekstrakciju i kromatografsku analizu. U ovom radu prikazani su rezultati mjerenja benzo[a]pirena (BaP) kao glavnog predstavnika PAU na nekim lokacijama u svijetu. Razine BaP u svijetu uspoređene su s rezultatima mjerenja provedenim do sada u Hrvatskoj.
Optimized and validated flow-injection spectrophotometric analysis of topiramate, piracetam and levetiracetam in pharmaceutical formulations
Authors: Hadad Ghada , Abdel-Salam Randa , Emara Samy 
Published: December 2011

Optimized and validated flow-injection spectrophotometric analysis of topiramate, piracetam and levetiracetam in pharmaceutical formulationsApplication of a sensitive and rapid flow injection analysis (FIA) method for determination of topiramate, piracetam, and levetiracetam in pharmaceutical formulations has been investigated. The method is based on the reaction withortho-phtalaldehyde and 2-mercaptoethanol in a basic buffer and measurement of absorbance at 295 nm under flow conditions. Variables affecting the determination such as sample injection volume, pH, ionic strength, reagent concentrations, flow rate of reagent and other FIA parameters were optimized to produce the most sensitive and reproducible results using a quarter-fraction factorial design, for five factors at two levels. Also, the method has been optimized and fully validated in terms of linearity and range, limit of detection and quantitation, precision, selectivity and accuracy. The method was successfully applied to the analysis of pharmaceutical preparations.
Electromyographic Activity and Applied Load During High Intensity Elastic Resistance and Nautilus Machine Exercises
Authors: Aboodarda Saied , Shariff Mohamad , Muhamed Ahmad , Ibrahim Fatimah , Yusof Ashril 
Published: December 2011

Electromyographic Activity and Applied Load During High Intensity Elastic Resistance and Nautilus Machine Exercises
This study was designed to quantify and compare Electromyographic activity (EMG) and applied load in quadriceps muscle within performing high intensity knee extension exercises by Elastic Resistance (ER) and Nautilus Machine (NM). Sixteen male and female subjects (22.4 ± 4.7 yrs) completed 8 RM seated knee extension by NM, elastic tubing with original length (E0) and elastic tubing with 30% decrement of original length (E30). The mean value of EMG and external force were calculated and synchronized across various segments of motion for the three modes of training. The results demonstrated that in the early concentric and late eccentric segments of contraction, NM elicited significantly higher muscle activation than both E30 and E0 (p < 0.05). However, in the mid-concentric and mid-eccentric as well as late concentric and early eccentric segments no significant differences were observed between NM and E30. These findings supported the approach that developing external recoil of force in ER device by reducing 30% of initial length of elastic material can offer similar neuromuscular activation compared with NM. On this basis, E30 can be suggested as an affordable and non-gym based exercise device which has the capacity to provide an appropriate high resistance stimulus to meet the training requirement of athletes.
Somatotype Variables Related to Muscle Torque and Power in Judoists
Authors: Lewandowska Joanna , Buśko Krzysztof , Pastuszak Anna , Boguszewska Katarzyna 
Published: December 2011

Somatotype Variables Related to Muscle Torque and Power in Judoists
The purpose of this study was to examine the relationship between somatotype, muscle torque and power output in judoists. Thirteen judoists (age 18.4±3.1 years, body height 178.6±8.2 cm, body mass 82.3±15.9 kg) volunteered to participate in this study. Somatotype was determined using the Heath-Carter method. Maximal muscle torques of elbow, shoulder, knee, hip and trunk flexors as well as extensors were measured under static conditions. Power outputs were measured in 5 maximal cycle ergometer exercise bouts, 10 s each, at increasing external loads equal to 2.5, 5.0, 7.5, 10.0 and 12.5% of body weight. The Pearson's correlation coefficients were calculated between all parameters. The mean somatotype of judoists was: 3.5-5.9-1.8 (values for endomorphy, mesomorphy and ectomorphy, respectively). The values (mean±SD) of sum of muscle torque of ten muscle groups (TOTAL) was 3702.2±862.9 N × m. The power output ranged from 393.2±79.4 to 1077.2±275.4 W. The values of sum of muscle torque of right and left upper extremities (SUE), sum of muscle torque of right and left lower extremities (SLE), sum of muscle torque of the trunk (ST) and TOTAL were significantly correlated with the mesomorphic component (0.68, 0.80, 0.71 and 0.78, respectively). The ectomorphic component correlated significantly with values of SUE, SLE, ST and TOTAL (-0.69, -0.81, -0.71 and -0.79, respectively). Power output was also strongly correlated with both mesomorphy (positively) and ectomorphy (negatively). The results indicated that the values of mesomorphic and ectomorphic somatotype components influence muscle torque and power output, thus body build could be an important factor affecting results in judo.
Comparison of Chosen Physical Fitness Characteristics of Turkish Professional Basketball Players by Division and Playing Position
Authors: Köklü Yusuf , Alemdaroğlu Utku , Koçak Fatma , Erol A. , Fındıkoğlu Gülin 
Published: December 2011

Comparison of Chosen Physical Fitness Characteristics of Turkish Professional Basketball Players by Division and Playing Position
The purpose of the present study was to compare chosen physical fitness characteristics of Turkish professional basketball players in different divisions (first and second division) and playing positions. Forty-five professional male basketball players (14 guards, 15 forwards, 16 centers) participated in this study voluntarily. For each player, anthropometric measurements were performed, as well as a multi-stage 20 m shuttle run, isokinetic leg strength, squat jump (SJ), countermovement jump (CMJ), 10-30 meter single-sprint and T-drill agility tests. The differences in terms of division were evaluated by independent t-test and the differences by playing position were evaluated by one-way ANOVA with Post Hoc Tukey test. First division players' CMJ measurements were significantly higher than those of second division players' (p≤0.05), whereas second division players' 10 m sprint times were significantly better than those of first division players' (p≤0.05). In addition, forwards and centers were significantly taller than guards. Centers were significantly heavier and their T-drill test performances were inferior to those of forwards and guards (p≤0.05). Moreover, guards had a significantly higher maximal oxygen uptake (VO2 max) than centers. Guards and forwards showed significantly better performance in the 10 and 30 m sprint tests than centers (p≤0.05). Forwards and centers had significantly better left leg flexor strength at 180°.s-1(p≤0.05). In conclusion, the findings of the present study indicated that physical performance of professional basketball players differed among guards, forwards and centers, whereas there were not significant differences between first and second division players. According to the present study, court positions have different demands and physical attributes which are specific to each playing position in professional basketball players. Therefore, these results suggest that coaches should tailor fitness programs according to specific positions on the court.
Oribatid mites (Acari, Oribatida) and their seasonal dynamics in a floating bog mat in Jeziorka Kozie Reserve, Tuchola Forest (Poland)
Authors: Seniczak Anna 
Published: December 2011

Oribatid mites (Acari, Oribatida) and their seasonal dynamics in a floating bog mat in Jeziorka Kozie Reserve, Tuchola Forest (Poland)
The oribatid mite community from the edge of the Sphagnum mat of dystrophic K1 pond (Jeziorka Kozie Reserve, Poland), and its seasonal dynamics was studied in 2006 (29 May, 6 August and 22 October). In all seasons, Limnozetes foveolatus dominated, followed by L. ciliatus; abundant were also L. lustrum, Trhypochthoniellus longisetus, Trhypochthonius nigricans, and Trimalaconothrus foveolatus. In autumn, the mean density of Oribatida was significantly higher than in spring. The percentage of juvenile stages was generally low, but highest in summer (22%), while in the other seasons it was about half as high. Metabelba sphagni is new to the Polish fauna.