bluuebunny/crossref_metadata_2025_split huggingface dataset:
The role of financial affiliates in tax avoidance by business groups: Evidence from Korea
Authors: Shim Haerin 
Published: November 2023

AbstractThis study examines whether financial affiliates within a nonfinancial business group perform certain roles and functions in tax avoidance by other nonfinancial affiliates or the group as a whole. Financial institutions have tax‐planning expertise and knowledge and thus may assist other affiliates of the same group in avoiding taxes. In addition, regulatory loopholes leave scope for tax avoidance involving financial affiliates. Using 10,659 firm‐year observations from 866 nonfinancial listed firms affiliated with business groups in Korea over the period 2001–2019, I find that firms belonging to nonfinancial groups with financial affiliates exhibit higher levels of tax avoidance than those belonging to nonfinancial groups without financial affiliates. The same result is observed at the group‐level tax avoidance as well as the firm‐level tax avoidance. In addition, I provide evidence that KFTC‐designated business groups subject to tighter regulation engage more in tax avoidance by utilizing financial affiliates in the blind spots of regulation and oversight, and that related‐party transactions (i.e., intragroup transactions) are used as avenues for financial affiliates to help other affiliates in tax avoidance. This study is one of the first empirical studies to shed light on the role of financial affiliates of nonfinancial groups in tax planning.
Histopathological characteristics analysis of giant melanocytic naevi in children
Authors: Chen Wei , Jiang Xuewei , Chen Nan , Zhang Qun , Cai Wei 
Published: November 2023

AbstractBackgroundThe major diagnostic criterion for the giant congenital melanocytic nevus (GCMN) is a size larger than 20 cm in diameter. However, the histopathological origin, pathogenesis, and GCMN progression are not yet completely clear. Unlike other medium or small superficial lesions, histomorphological evaluation is significant for GCMN pathological classification, malignant transformation assessment, and early detection of prognosis.AimsThis study aimed to investigate the pathological features of GCMN, including its satellite lesions.Patients/MethodsTwenty‐three giant naevi and seventeen “satellite lesions” were collected from children aged 1 to 10 in Shanghai Ninth People's Hospital from 2018 to 2020. A histological study was conducted to evaluate their histological appearance. All the data observed and recorded data were statistically analyzed.ResultsIn 23 cases of GCMN primary nevus, nevus cells were mainly distributed in the dermal region, with melanocyte proliferation and the presence of nevus nests at the dermal–epidermal junction. However, in satellite nevus, a junctional growth pattern was noted. Additionally, other histopathologic features, including epidermal contour, cell morphology, and architecture disorder also showed significant differences between primary nevus and satellite nevus.ConclusionsWe demonstrated that the congenital pattern of the main nevus is more obvious than one of the satellite nevus, suggesting that the satellite nevus and the main nevus may occur slightly later than the main nevus. “Satellite nevus” happens as a result of a separate genetic event.
The efficiency and safety of low‐dosage isotretinoin therapy for Chinese acne vulgaris patients
Authors: Li Yiting , Zeng Yibin , Chen Zile , Nie Shu , Wu Zhouwei 
Published: November 2023

AbstractBackgroundAcne vulgaris is one of the most common skin conditions in dermatology clinics. Accumulating evidence has implicated oral low‐dosage isotretinoin was an effective treatment for acne with fewer side effects. Currently, the data on low‐dosage isotretinoin use in Chinese is limited.AimsTo investigate the efficiency and safety of low‐dosage isotretinoin therapy for Chinese acne patients.MethodsThree hundred and eighty‐eight patients treated with low‐dosage isotretinoin (0.2–0.4 mg/kg/d) and who completed the course (120 mg/kg) were enrolled. Medical information on the severity, duration, adverse effects, and outcome of acne was reviewed.ResultsThe majority (90.2%, n = 350) of patients achieved complete remission, and on average, patients received 13.5 months of treatment. The time between isotretinoin start and the clear date between the mild and moderate groups was not significantly different (74 ± 24 vs. 84 ± 24 days). However, it took longer to resolve for the severe acne group (112 ± 25 days). Follow‐up 1 year after completion of the isotretinoin course, 37/350 (10.6%) patients relapsed, but there was no difference in the severity of acne. There were 133 (34.3%), 40 (10.3%), and 14 (2.6%) patients who developed hypercholesterolemia, hypertriglyceridemia, and high LDL, respectively. Thirty‐two (8.2%) and 28 patients (7.2%) had elevated serum levels of alanine and aspartate aminotransferases. No values above grade 2 were detected.ConclusionsThis study reaffirms the efficacy and safety of low‐dosage oral isotretinoin in Chinese patients with acne vulgaris. Lab investigation could be performed after 2 months of therapy in healthy patients with normal baseline liver function and lipid panel tests.
Trait–environment relationships depend on species life history
Authors: Delalandre Léo , Violle Cyrille , Coq Sylvain , Garnier Eric 
Published: November 2023

AbstractQuestionPredicting the functional response of vegetation to environmental variations remains highly challenging. A first reason is that trait–environment relationships result from joint intraspecific and interspecific responses. A second reason is that most plant communities host sets of species that are expected to display different environmental responses according to their ecophysiological strategies.LocationMediterranean rangeland, Larzac Plateau, France (“La Fage” INRAE experimental station: 43°55′ N, 3°05′ E).MethodsIn a Mediterranean rangeland, we tested whether changes in trait values in response to management intensification (increased resource availability and grazing intensity) differ between annuals and perennials that coexist locally. To capture the multiple facets of plant phenotypes, we studied nine traits related to carbon acquisition and conservation, plant size, water‐use efficiency, phenology and reproduction.ResultsFor most traits, we evidenced a significant interaction between environment and life history. In particular, changes in trait values were higher in perennials for leaf traits related to tissue density and growth. These differences were explained by: (a) a lower species turnover in annuals, and (b) the presence of species with more distinct trait values across environments in perennials. For most traits, these changes were not accompanied by differential intraspecific variations between annuals and perennials, which invalidates previous theoretical predictions. In addition, the contribution of intraspecific trait variation to among‐communities trait variance was higher for annuals than perennials for most traits.ConclusionAltogether, our findings highlight that changes in trait values with the environment can depend on functional groups (here, life history), which can further critically impact the assessment of the functional response of communities. They challenge the mean field approaches to communities in which trait aggregation is most often blindly applied, without considering potential different trajectories in response to environmental changes at various nested organizational levels.
Two adjacent NAC transcription factors regulate fruit maturity date and flavor in peach
Authors: Zhang Ruo‐Xi , Liu Yudi , Zhang Xian , Chen Xiaomei , Sun Juanli , Zhao Yun , Zhang Jinyun , Yao Jia‐Long , Liao Liao , Zhou Hui , Han Yuepeng 
Published: November 2023

Summary
Although maturity date (MD) is an essential factor affecting fresh fruit marketing and has a pleiotropic effect on fruit taste qualities, the underlying mechanisms remain largely unclear. In this study, we functionally characterized two adjacent NAM‐ATAF1/2‐CUC2 (NAC) transcription factors (TFs), PpNAC1 and PpNAC5, both of which were associated with fruit MD in peach.
PpNAC1 and PpNAC5 were found capable of activating transcription of genes associated with cell elongation, cell wall degradation and ethylene biosynthesis, suggesting their regulatory roles in fruit enlargement and ripening.
Furthermore, PpNAC1 and PpNAC5 had pleiotropic effects on fruit taste due to their ability to activate transcription of genes for sugar accumulation and organic acid degradation.
Interestingly, both PpNAC1 and PpNAC5 orthologues were found in fruit‐producing angiosperms and adjacently arranged in all 91 tested dicots but absent in fruitless gymnosperms, suggesting their important roles in fruit development. Our results provide insight into the regulatory roles of NAC TFs in MD and fruit taste.
Mongolian philosophical underpinnings of well‐being: Mythology, shamanism and Mongolian Buddhism (before the development of modern nursing)
Authors: Batmunkh Buyandelger , Enkhbat Munguntuul 
Published: November 2023

AbstractMongolian philosophical underpinnings of well‐being were expressed in the form of mythology, shamanism and Mongolian Buddhism before the development of modern nursing in Mongolia. Among these forms, the philosophical underpinnings of well‐being, mythology and shamanism were formed as a result of the roots of Mongolian philosophy, whereas Buddhism spread relatively late. As a result of Mongolian mythology, an alternative approach calleddom zasalwas formed, and it remains one of the important foundations of the idea of well‐being among people. Among the various concepts of shamanism, the concept ofsunesubest expresses the underpinning of well‐being, and the idea that healing and nursing care can be provided not only by those living in this world but also by spirit beings. Since Mongolians still use these ideas even in modern times, it should be noted that following them too narrowly may conflict with concepts based on scientific evidence. Along with the development of Buddhist philosophy in Mongolia, the Oriental philosophical underpinnings of well‐being have spread. One of the most important concepts is the five basic elements of life (tavan mahabhutas) and three elements of the body (khii, shar andbadgan). While developing the concepts of life and the body, thearga‐bilegmodel (yin‐yang in Chinese), developed at the theoretical level in Chinese philosophy, has become a popular basis for culture and customs among Mongolians. Therefore, it has been difficult to judge whether the origin of thearga‐bilegmodel is Mongolian or Chinese; however, this is undeniably an important underpinning for well‐being in both countries.
A child play‐and‐learn area contributing to urban regeneration: A case in Christchurch, New Zealand
Authors: Huang Yuying , Chen Ning (Chris) , Hall C. Michael 
Published: November 2023

AbstractThis study regards a Child Play‐and‐Learn Area (CPLA) in a library as a third place and investigates its relationships with visitors through the concept of place attachment. To understand the influence of the CPLA, the study examined the relationships among visitors' place attachment, servicescape and behavioural intentions involving place scales. A survey was conducted in a CPLA in Christchurch, New Zealand (The Imagination Station in the central library) and collected 406 questionnaires. The results indicate that the physical and social servicescape of the CPLA can enhance visitors' place attachment and influence their behavioural intentions in the library and the city. The findings suggest that community‐oriented places like CPLAs and libraries should be used as social infrastructure in urban regeneration strategies.
Survival of a polymorphic species in seasonally snow‐covered forests
Authors: Murphy Penelope W. , Pauli Jonathan N. , Shipley Amy A. , Zuckerberg Benjamin 
Published: November 2023

Color polymorphism is an adaptive strategy in which a species exhibits multiple color phenotypes in a population. Often, phenotypes are variably suited to different environmental conditions which may buffer the population against variable conditions. Modern climate change is creating novel selective pressures for many species, especially in winter habitats. Few studies have quantified the benefits of polymorphism for allowing species to cope with climate‐induced environmental change, particularly for species with more cryptic differences between morphs. We investigated how color polymorphism mediates selective pressures in ruffed grouse Bonasa umbellus, a winter‐adapted bird species of North American forests. Ruffed grouse display phenotypic variation in plumage color, ranging from red to gray. Over five winters (2015–2022), we monitored weather conditions, habitat use, and weekly survival for 94 grouse to test whether individuals had lower survival when phenotypically mismatched with snow cover (e.g. a gray bird on a snowless landscape or a red bird in snow). Grouse phenotypically mismatched with snow cover had lower survival, but only when winter survival rates were lowest. During winters of lower overall survival, red grouse exhibited higher survival during snow‐free periods, whereas gray grouse had higher survival when snow was present. We also found that open habitat negatively impacted survival, regardless of color. While the effect of phenotypic mismatch was variable among years, it was a stronger predictor of survival than land cover, suggesting that snow is an important habitat feature mediating overwinter survival. Our work offers an advancement in understanding how environmental variability affects geographic variation in and maintenance of multiple color phenotypes in seasonally‐snow covered environments. Our finding that interactions between color morph and snow cover are important for conferring winter survival provides further evidence that color polymorphism may serve as a buffer against rapidly changing conditions and a pathway for persistence of polymorphic species.Keywords: Bonasa umbellus, color polymorphism, phenotypic mismatch, ruffed grouse, winter ecology, Wisconsin
Tumor‐induced Osteomalacia: A Case Report and Etiological Analysis with Literature Review
Authors: Zhang Zhenhao , Li Jiaxin , Zhang Zhicai , Shao Zengwu 
Published: November 2023

BackgroundTumor‐induced osteomalacia (TIO) belongs to a rare disease of the paraneoplastic syndrome. Phosphate uric mesenchymal tumor (PMT) is the most common cause of TIO, while the possibility of other tumors cannot be excluded.Case presentationWe present a case of a 36‐year‐old female patient with systemic skeletal abnormalities. The woman complained of low back pain with mild motor dysfunction for 2 years. Laboratory examination showed abnormalities in markers of bone metabolism, parathyroid hormone (PTH), vitamin D and serum phosphorus. Pooled imaging examination indicated extension abnormalities in the skeletal system and a single lesion in the right femoral head. The lesion of the right femoral was imaging with somatostatin receptor‐positive, which was highly suggestive of a single neuroendocrine tumor. CT guided right femoral tumorectomy and bone grafting were performed when medical treatment failed. Postoperative pathological diagnosis was phosphate urinary mesenchymal tumor secreting fibroblast growth factor 23 (FGF23), which accorded with pre‐operative expectations. The postoperative symptoms were effectively relieved, and indicators returned to normal.ConclusionThe tumors causing TIO exhibited significant heterogeneity in terms of tissue origin, pathological characteristics and biological behavior, but the unique common characteristic is the secretion of FGF23. With significant progress in diagnosis and treatment, the clinical follow‐up of most TIO patients shows a good prognosis, but the prognosis of those with malignant tumors is relatively poor.
Discovery of Taurocholic Acid Sodium Hydrate as a Novel Repurposing Drug for Intervertebral Disc Degeneration by Targeting MAPK3
Authors: Li Ping , Chen Zesen , Meng Keyu , Chen Yanlin , Xu Jiajia , Xiang Xin , Wu Xiuhua , Huang Zhiping , Lai Ruijun , Li Peng , Lai Zhongming , Ao Xiang , Liu Zhongyuan , Yang Kaifan , Bai Xiaochun , Zhang Zhongmin 
Published: November 2023

ObjectiveNowadays, more than 90% of people over 50 years suffer from intervertebral disc degeneration (IDD), but there are exist no ideal drugs. The aim of this study is to identify a new drug for IDD.MethodsAn approved small molecular drug library including 2040 small molecular compounds was used here. We found that taurocholic acid sodium hydrate (NAT) could induce chondrogenesis and osteogenesis in mesenchymal stem cells (MSCs). Then, an in vivo mouse model of IDD was established and the coccygeal discs transcriptome analysis and surface plasmon resonance analysis (SPR) integrated with liquid chromatography–tandem mass spectrometry assay (LC‐MS) were performed in this study to study the therapy effect and target proteins of NAT for IDD. Micro‐CT was used to evaluate the cancellous bone. The expression of osteogenic (OCN, RNX2), chondrogenic (COL2A1, SOX9), and the target related (ERK1/2, p‐ERK1/2) proteins were detected. The alkaline phosphatase staining was performed to estimate osteogenic differentiation. Blood routine and blood biochemistry indexes were analyzed for the safety of NAT.ResultsThe results showed that NAT could induce chondrogenesis and osteogenesis in MSCs. Further experiments confirmed NAT could ameliorate the secondary osteoporosis and delay the development of IDD in mice. Transcriptome analysis identified 128 common genes and eight Kyoto Encyclopedia of Genes and Genomes (KEGG) pathways for NAT. SPR‐LC–MS assay detected 57 target proteins for NAT, including MAPK3 (mitogen‐activated protein kinase 3), also known as ERK1 (extracellular regulated protein kinase 1). Further verification experiment confirmed that NAT significantly reduced the expression of ERK1/2 phosphorylation.ConclusionNAT would induce chondrogenesis and osteogenesis of MSCs, ameliorate the secondary osteoporosis and delay the progression of IDD in mice by targeting MAPK3.Furthermore, MAPK3, especially the phosphorylation of MAPK3, would be a potential therapeutic target for IDD treatment.
Influence of formalin fixation duration on RNA quality and quantity from formalin‐fixed paraffin‐embedded hepatocellular carcinoma tissues
Authors: Amemiya Kenji , Hirotsu Yosuke , Nagakubo Yuki , Mochizuki Hitoshi , Oyama Toshio , Omata Masao 
Published: November 2023

AbstractAnalyzing RNA samples from formalin‐fixed paraffin‐embedded (FFPE) tissues is essential for precision medicine. We investigated RNA quantity and quality from FFPE tumor tissues fixed in formalin for various times and compared sequencing metrics from next‐generation sequencing (NGS). Hepatocellular carcinoma (HCC) tissues were fixed in 10% neutral buffered formalin (1–240 h) and FFPE blocks were prepared. Total RNA was extracted, and the quantity and quality were assessed using the NanoDrop, Qubit and Bioanalyzer. After preparing sequencing libraries, NGS was performed on the Oncomine Dx Multi‐CDx system. Total RNA yields of all samples met the threshold required for NGS, but longer fixation times resulted in decreased total RNA and long RNA fragment (>200 nt) yields. NGS analysis showed fewer sequencing reads of internal control genes from RNA with longer fixation times. RNA extracted from FFPE blocks stored for 500 days had reduced RNA yield and quality compared with RNA obtained from FFPE blocks prepared immediately. In conclusion, short and over‐fixation should be avoided because of their negative impact on sequencing quality. Fixation process should be finished promptly within recommended guidelines (6–72 h) for cancer patients.
The case for mixed methods research: Embracing qualitative research to understand the (informal) economy
Authors: Cartwright Edward , Igudia Eghosa 
Published: November 2023

AbstractEconomics has long shunned qualitative research methods, such as interviews, focus groups and observational studies, in preference for quantitative methods, such as empirical analysis of secondary data and field experiments. Moreover, recent years, with advances in econometric theory, have seen a notable increase in the size and quality of data sets that are needed to publish quantitative research in leading journals. This has the effect of significantly increasing the ‘entry costs’ for researchers interested in studying economic development. Crucially, it also limits the topics that can be studied. In particular, it focuses attention on issues and countries where large data sets exist or can be collected. In this paper, we argue that by putting too much weight on internal validity, economics has adopted a too narrow definition of ‘rigour’ and would benefit from embracing qualitative and mixed methods research. To illustrate our point, we pay particular attention to the informal economy. The informal economy is understudied by economists because of the lack of available quantitative data. We show that this fundamentally impacts our understanding of the wider economy. Qualitative research can enrich our understanding by providing a more complete and nuanced view of the economy.
Dualities of Place among Rural and Urban Periphery Homegrown Adults in Israel☆
Authors: Grinshtain Yael 
Published: November 2023

AbstractFollowing the general idea ofplace mattersand based on the particular features of rural/peripheral settlements, people, and communities, the current study aims at exploring the development and meaning ofperipheral identityand its construction, as perceived by adults who were born and raised in the northern periphery of Israel. Using the phenomenological genre, 40 interviews were conducted with adults aged 26–40 who grew up in the periphery at least until the age of 21. Inductive thematic analysis was conducted, based on the principles of grounded theory. The analysis yielded four main categories that represented four dimensions of a conflict or a paradox that characterizes life in the periphery: (1)Personal chronologyfrom childhood to adulthood; (2)Familyas an anchor vs. an obligation; (3)Settlementas inner vs. the outside environment; (4)Regionas empowerment and powerful vs. deficit and powerless. The findings indicate that the embedded identity of the peripheral homegrown is ambiguous, conflictual, and contradictory. The current study aims to demonstrate how the social constructive approach can challenge the meanings of rurality/peripherally as an experience that is shaped in different ways.
On neutral value and fitting indifference
Authors: Garcia Andrés G. 
Published: November 2023

AbstractA standard approach to neutral value suggests that it can be understood in comparative terms by reference to value relations. I develop some objections to the standard approach based on assumptions about value facts being closely connected to fittingness facts. I then suggest that these objections give us reasons to amend the standard approach with a noncomparative understanding. The claim is that if an item has neutral value, then it is a fitting target of indifference, where this is understood not as an absence of attitudes but a discrete type of reaction or evaluation. By leaning on some general insights from philosophical psychology about the evaluative role of indifference, I then attempt to give some hints as to how we might understand its nature.