bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax incentive and firm investment: Evidence from the Income Tax Revenue Sharing Reform in China
Authors: Fang Hongsheng , Su Yunqing , Lu Weijun 
Published: August 2022

AbstractHow to stimulate enterprise investment is a dilemma facing most countries, and tax incentives are frequently used as a solution. This study explores how China's Income Tax Revenue Sharing Reform affected enterprises' fixed asset investment (FAI). This reform did not modify the nominal tax rate or depreciation allowance directly but changed the effective enterprise income tax (EIT) rate via switching tax administration indirectly. And the change in the effective EIT rate should affect firm investment. This paper uses a regression discontinuity (RD) design to conduct a quasi‐natural experiment of the reform in 2002 based on an enterprise‐level dataset from the Annual Survey of Industrial Enterprises (ASIE). After the reform, the effective EIT rate (ETR) of enterprises collected by the State Administration of Taxation (SAT) was 11% lower than that collected by the Local Administration of Taxation (LAT). FAI improves by 0.7% for every 1% decrease in ETR. Tax avoidance is a key channel for the ETR to affect FAI. The FAI of smaller companies, non‐state‐owned enterprises (SOEs) and companies with high size‐age (SA) indexes has responded more significantly to the change in ETR brought about by reform.
Prospective association between e‐cigarette use frequency patterns and cigarette smoking abstinence among adult cigarette smokers in the United States
Authors: Harlow Alyssa F. , Stokes Andrew C. , Brooks Daniel R. , Benjamin Emelia J. , Leventhal Adam M. , McConnell Rob S. , Barrington‐Trimis Jessica L. , Ross Craig S. 
Published: August 2022

AbstractAimsTo estimate the association of longitudinal patterns of e‐cigarette use with cigarette smoking abstinence, after accounting for time‐dependent confounding and selection bias.DesignSecondary analysis of longitudinal national cohort data. Using marginal structural models and four waves of the population assessment of tobacco and health (wave 1, 2013–14; wave 2, 2014–15; wave 3, 2015–16; wave 4, 2016–18), we estimated the association of vaping frequency across waves 2 and 3 with 12‐month sustained cigarette smoking abstinence at wave 4, adjusting for time‐dependent confounders at waves 1 and 2 and selection bias due to drop‐out with inverse probability of treatment and censoring weights.SettingUnited States.Participants/casesA total of 5699 adults (18+ years) who smoked cigarettes and did not vape at wave 1.MeasurementsThe exposure was vaping frequency at waves 2 and 3 (non‐use, non‐daily use, daily use), representing nine possible combinations of vaping frequency across two waves. Non‐use at both waves was the exposure reference group. The primary outcome was sustained 12‐month cigarette smoking abstinence at wave 4.FindingsAmong 5699 adults who smoked cigarettes at wave 1, a total of 560 (9.8%) reported smoking abstinence at wave 4. Compared with nonuse at both waves, daily vaping at both waves [risk ratio (RR) = 3.82, 95% confidence interval (CI) = 2.59–5.64] and non‐use at wave 2 followed by daily vaping at wave 3 (RR = 2.50, 95% CI = 1.66–3.77) were positively associated with smoking abstinence; non‐daily vaping at both waves was inversely associated with smoking abstinence (RR = 0.28, 95% CI = 0.11–0.75). Results persisted after accounting for misclassification of e‐cigarette use and cigarette smoking abstinence and after restricting to participants with plans to quit smoking.ConclusionsIn a US cohort of adult smokers, longitudinal patterns of vaping frequency appear to predict smoking abstinence, even after accounting for several sources of systematic error. Consistent daily vaping is associated with increased chances of cigarette smoking abstinence, while consistent non‐daily vaping is associated with decreased chances of smoking abstinence.
Algal volatiles – the overlooked chemical language of aquatic primary producers
Authors: Saha Mahasweta , Fink Patrick 
Published: August 2022

ABSTRACTVolatiles are important ‘infochemicals’ that play a crucial role in structuring life on our planet, fulfilling diverse functions in natural and artificial systems. Algae contribute significant quantities to the global budget of volatiles, but the ecological roles of aquatic volatiles are not well understood. In this review, we discuss the current knowledge of volatile compounds from freshwater and marine microalgae and marine macroalgae, with a focus on their ecological roles. We highlight the multiple reported functions of biogenic volatiles, ranging from intraspecific communication for reproduction, intra‐bloom signalling and antioxidant functions, to various interspecific signal exchanges that may allow herbivores to locate them and function in defence against competitors and predators. Beyond reviewing our current understanding, we specifically highlight major knowledge gaps and emerging questions for algal volatile research. These novel perspectives have the potential to improve our understanding of aquatic ecosystems and thus need to be addressed in future research. Filling these gaps and addressing these questions will facilitate humanity's efforts to exploit aquatic volatiles in various applications.
Successful treatment of an aneurysmal bone cyst in the third metacarpal bone of a foal
Authors: Looijen Maty G.P. , Hawkins Alex , Berner Dagmar , Irving Jennifer Rose , Williams Jonathan , Farr Ricky , Smith Roger K. , Fiske‐Jackson Andrew 
Published: August 2022

SummaryA 4‐week‐old Warmblood foal presented with a rapidly growing firm mass on the dorsomedial aspect of the distal left third metacarpal bone. The initial examination revealed no pain on palpation or associated lameness. Radiography demonstrated a solitary expansile large osseous cyst‐like lesion with a coarse intra‐luminal trabecular pattern associated with the cortical bone. Computed tomographic imaging was performed prior to surgery and revealed a monostotic, eccentric, diaphyseal and likely periosteal nonaggressive osseous lesion. A transcutaneous surgical approach was used to excise the mass followed by curettage of the parent bone. The foal recovered uneventfully and no re‐occurrence of the mass was noted after 12 months. Histopathology of the mass revealed a reactive process consisting of trabecular bone, haemosiderophages, granulation tissue and mesenchymal tissue proliferation consistent with an aneurysmal bone cyst. Aneurysmal bone cysts should be included in the differential diagnosis of rapidly growing masses on long bones in foals and are amenable to surgical resection.
Targeting the Hippo/YAP/TAZ signalling pathway: Novel opportunities for therapeutic interventions into skin cancers
Authors: Howard Alexander , Bojko Jodie , Flynn Benjamin , Bowen Sophie , Jungwirth Ute , Walko Gernot 
Published: August 2022

AbstractSkin cancers are by far the most frequently diagnosed human cancers. The closely related transcriptional co‐regulator proteins YAP and TAZ (WWTR1) have emerged as important drivers of tumour initiation, progression and metastasis in melanoma and non‐melanoma skin cancers. YAP/TAZ serve as an essential signalling hub by integrating signals from multiple upstream pathways. In this review, we summarize the roles of YAP/TAZ in skin physiology and tumorigenesis and discuss recent efforts of therapeutic interventions that target YAP/TAZ in in both preclinical and clinical settings, as well as their prospects for use as skin cancer treatments.
From the plantation to the deep blue sea: Naturalising debt, ordinary disasters, and postplantation ecologies in the Caribbean
Authors: Perry Keston K. 
Published: August 2022

AbstractThis paper critically assesses debt as a response to ecological, fiscal, and climate disasters that have emerged within the ‘blue economy’ agenda in the Caribbean. Caribbean countries routinely suffer major losses of life, internal social and economic displacement, increased debt burdens, and significant economic damages due to hurricanes and ecological disasters in the context of an ongoing fiscal crisis. In response, regional public and national agencies have proposed ‘blue economy’ initiatives to address the regional need for finance, to rejuvenate financial flows, and to compensate for extremely constrained fiscal resources and externally imposed austerity (or debt bondage). Major recent hurricanes and ecological shocks illustrate uneven and interconnected spatial histories of anti‐Black dispossession, disenfranchisement, and deprivation, offering important empirical terrain from which to appreciate how contemporary ‘disasters’ have become new means to extend hierarchical plantation formations to the seascape through debt‐driven finance and austerity. The paper demonstrates the ways in which coercive financial instruments like catastrophe insurance, debt swaps, ‘blue bonds’, and traditional public debt constitute tools to further integrate these societies differentially into racialised financial geographies and entrench a coloniality of being. As traditional plantation structures become exhausted and lack capacity to effectively ensure growth, these innovative finance mechanisms are required for ‘blue’ accumulation. We situate spiralling debt burdens and these new instruments spurred by socially produced and postcolonial disasters within postplantation ecologies that describe socio‐political relations and spatial dependencies linked to interwoven logics of disaster‐based financial capitalism that seek to extend the extractive capacity of the plantation anew. These arrangements tend to naturalise and render disaster, death, and debt as ordinary events and obligations arising from postcolonial statehood, and take for granted their origins in racialised plantation structures.
The effects of self‐regenerating annual clovers on plant species composition and heifer performance in an irrigated pasture in western Oregon, USA
Authors: Anderson Jordan D. , Ochoa Carlos G. , Sahin Muhammet , Ates Serkan 
Published: August 2022

AbstractThe addition of self‐regenerating annual legumes into permanent pastures can benefit rapid forage growth in early spring, leading to increased pasture production and animal live weight gain (LWG). The objective of this 2‐year grazing study was to evaluate the effects of balansa clover (Trifolium michelianum) and subterranean clover (Trifolium subterraneum) on pasture and animal production in an irrigated dairy system in western Oregon, USA. Study results showed that balansa clover has a high potential to increase legume content of establishing pastures in early spring. Legume content of pastures sown with annual legumes increased by 25.3% in early spring compared to pastures sown without annual legumes. However, no significant increase in legume content was observed past the initial year of establishment. The persistence of balansa clover and subterranean clover was low in 2021, at <1% of the botanical composition. The overall benefits of balansa clover in early spring in 2020 were offset by reduced perennial forbs, white clover (Trifolium repens) and chicory (Cichorium intybus), in paddocks that were sown with annual legumes. However, this did not negatively affect the LWGs of heifers. This study found no significant difference between pastures sown with and without annual clovers pastures on dry matter production and animal production. Balansa clover was competitive in the establishment year; however, further research into improving its persistence past establishment is warranted.
Targetability of the neurovascular unit in inflammatory diseases of the central nervous system
Authors: Smith Brandon C. , Tinkey Rachel A. , Shaw Benjamin C. , Williams Jessica L. 
Published: August 2022

SummaryThe blood–brain barrier (BBB) is a selectively permeable barrier separating the periphery from the central nervous system (CNS). The BBB restricts the flow of most material into and out of the CNS, including many drugs that could be used as potent therapies. BBB permeability is modulated by several cells that are collectively called the neurovascular unit (NVU). The NVU consists of specialized CNS endothelial cells (ECs), pericytes, astrocytes, microglia, and neurons. CNS ECs maintain a complex “seal” via tight junctions, forming the BBB; breakdown of these tight junctions leads to BBB disruption. Pericytes control the vascular flow within capillaries and help maintain the basal lamina. Astrocytes control much of the flow of material that has moved beyond the CNS EC layer and can form a secondary barrier under inflammatory conditions. Microglia survey the border of the NVU for noxious material. Neuronal activity also plays a role in the maintenance of the BBB. Since astrocytes, pericytes, microglia, and neurons are all able to modulate the permeability of the BBB, understating the complex contributions of each member of the NVU will potentially uncover novel and effective methods for delivery of neurotherapies to the CNS.
Transitioning to the clinical research nurse role – A qualitative descriptive study
Authors: Lönn Beatrice Backman , Hörnsten Åsa , Styrke Johan , Hajdarevic Senada 
Published: August 2022

AbstractBackgroundStudies have reported on the important role of the clinical research nurse in clinical studies. Yet, there is no international consensus about the role's competencies and tasks. Furthermore, the literature offers a little description of the career pathway from a ward‐based registered nurse to a clinical research nurse. More knowledge about this specific role could benefit the nursing profession as well as increase the quality of clinical research.AimThe aim of the study was to explore Swedish registered nurses' experiences transitioning into the clinical research nurse role.DesignThe study had a qualitative design. Data were collected via semi‐structured interviews. Inductive qualitative content analysis was employed.MethodsTen participants (i.e., clinical research nurses) were interviewed in the spring of 2017. A semi‐structured interview guide was used to address the transition into the clinical research nurse role, experience working in a new role, experience of ethical dilemmas and experience of organizational and professional issues related to the role. The interviews were analysed inductively using qualitative content analysis.ResultsThe registered nurses described experiencing reality shock when they became clinical research nurses; that is, it was a challenging and transforming experience. The main theme, a challenging transition, was developed from the four subthemes highlighting that it defied their previous nursing role. They experienced an unclear professional identity, extended professional mandate, increased professional status and growing ethical consciousness in their new role.ConclusionThe results highlight that registered nurses who became clinical research nurses had needs that were both distinct from and overlapped with those of their former professional role as registered nurses. To avoid reality shocks, the development of clear competence pathways for nurses to become clinical research nurses, including introduction, mentorship and continued support, is necessary. Making their professional title more homogeneous, nationally and internationally, would facilitate role identification and comparisons in research.
Financial development and income inequality: A meta‐analysis
Authors: Chletsos Michael , Sintos Andreas 
Published: August 2022

AbstractThe voluminous empirical research on the effect of financial development on income inequality has yielded mixed results. In this paper, we collect 2127 estimates reported in 116 published studies that investigate the effect of financial development on income inequality. Although our initial tests for publication bias (which do not account for moderator variables) show that the current literature does not suffer from publication selectivity, once we control for a set of moderator variables, we find evidence of mild publication bias in favor of positive estimates (i.e., the current literature favors the publication of studies that find that financial development increases income inequality). In addition, our results suggest that the overall effect of financial development on income inequality is on average zero, but that its sign and magnitude depend systematically on various study characteristics. The characteristics of data and estimation methods, whether endogeneity is taken into account, the different measures of financial development and the inclusion of financial openness, inflation and income variables in the regressions matter significantly for the effect of financial development on inequality.
Pathogenic variant of DYNC2H1 associated with lingual hamartoma in a Chinese pedigree
Authors: Zhao Wenquan , Ye Guanchen , Li Qi , Zhou Yu , Yu Xiaowen , Li Yining , Yu Mengfei , Wang Huiming 
Published: August 2022

AbstractBackgroundMolecular etiology of lingual hamartoma is poorly understood. This study aims to identify potentially deleterious mutations for lingual hamartoma and analyze its molecular profile by a combination of whole‐exome sequencing and RNA‐sequencing.MethodsWhole‐exome sequencing was conducted on the proband presenting lingual hamartoma and patient's unaffected family members. Potentially pathogenic mutations were identified after filtration. The pathogenicity of the identified variants was predicted by in silico algorithms and conservative analysis. RNA‐sequencing was performed to further explore the molecular profile of lingual hamartoma.ResultsWhole‐exome sequencing of the proband and patients' unaffected brother and parents identified a de novo mutation c.931C>T_p.Pro311Ser in the DYNC2H1 gene (NM_001080463.2). The DYNC2H1 mutation was predicted to be disease‐causing for affecting highly conserved amino acid by PolyPhen2 and Mutation Taster. RNA‐sequencing analysis showed that the DYNC2H1 gene was significantly down‐regulated in lingual hamartoma. Gene set enrichment analysis revealed cilium assembly and Hedgehog signaling pathway were significantly affected.ConclusionThe study expanded our knowledge on the clinical and genetic spectrum of lingual hamartoma by identifying causal variants in a Chinese pedigree. DYNC2H1 is likely to participate in tongue development and its pathologic mutation may underlie the etiology of lingual hamartoma.
Effect of sipping method on sensory response to single and multiple sips of vanilla milkshake using temporal‐check‐all‐that‐apply
Authors: Weerawarna N.R.P Maheeka , Godfrey A. Jonathan R. , Ellis Ashling , Hort Joanne 
Published: August 2022

AbstractWhether drinking from a cup versus through a straw effects sensory perception is inconclusive, as is whether such differences hold across and within multiple sips. This study aimed to determine if product profiles and product discrimination varied depending on whether a product was sipped from a cup or through a straw. An expert panel (n = 9) investigated differences in temporal profiles of six milkshakes across sipping methods. Temporal discrimination across eight attributes was analyzed on selected time slices, across eight sips using generalized linear model Analysis of Deviance. Sweetness, vanilla, astringency, and liquorice attributes were cited significantly more often sipping through a straw, however sipping from a cup showed more significant attribute discriminations across products. Attribute discrimination was increased across multiple sips compared to sip one. Multiple sip TCATA analysis showed significant effects of sipping method within‐sips and over multiple sips emphasizing the effects of sipping method on multiple sip TCATA product discriminations.Practical ApplicationsMilkshakes are often sold in bottles (enabling consumption either directly from the bottle or from a cup) or as on‐the‐go packs with a straw. This study showed that the sensory profile of milkshake varied depending on whether sipped from a cup or through a straw. However, often‐sensory evaluations of beverages are performed by tasting from a cup. This indicates an important practical consideration in terms of sensory study design regarding evaluating products in the intended consumption format or formats. The findings also highlighted the importance of evaluating product volume (or weight) equivalent to single serving size to capture consumer experience closer to actual consumption occasions, as differences in response to one sip changed across multiple sips.
Decentralized coordination for truck platooning
Authors: Zeng Yikai , Wang Meng , Rajan Raj Thilak 
Published: August 2022

AbstractCoordination for truck platooning refers to the active formation of a group of heavy‐duty vehicles traveling at close spacing to reduce the overall truck operations costs. Conventionally, this coordination is achieved by optimizing various truck‐related parameters, such as schedules, velocities, and routes, based on an objective function that minimizes a certain cost, for example, fuel usage. However, prevalent algorithms for the coordination problem are typically integer‐constrained, which are not only hard to solve but are not readily scalable to increasing fleet sizes and networks. In this paper, to overcome these limitations, we propose a centralized formulation to optimize the truck parameters and solve a multidimensional objective cost function including fuel, operation time costs and preferential penalty. Furthermore, to improve the scalability of our proposed approach, we propose a decentralized algorithm for the platoon coordination problem involving multiple fleets and objectives. We perform both theoretical and numerical studies to evaluate the performance of our decentralized algorithm against the centralized solution. Our analysis indicates that the computation time of the proposed decentralized algorithms is invariant to the increasing fleet size, at the cost of a small relative gap to the optimum cost given by the centralized method. We discuss these results and present future directions for research.
Methionine sulfoxide reductase B5 plays a key role in preserving seed vigor and longevity in rice (Oryza sativa)
Authors: Hazra Abhijit , Varshney Vishal , Verma Pooja , Kamble Nitin Uttam , Ghosh Shraboni , Achary Rakesh Kumar , Gautam Shikha , Majee Manoj 
Published: August 2022

Summary

Oxidation of methionine leads to the formation of methionine S‐sulfoxide and methionine R‐sulfoxide, which can be reverted by two types of methionine sulfoxide reductase (MSR): MSRA and MSRB. Though the role of MSR enzymes has been elucidated in various physiological processes, the regulation and role of MSR in seeds remains poorly understood.

In this study, through molecular, biochemical, and genetic studies using seed‐specific overexpression and RNAi lines of OsMSRB5 in Oryza sativa, we demonstrate the role of OsMSRB5 in maintaining seed vigor and longevity.

We show that an age‐induced reduction in the vigor and viability of seeds is correlated with reduced MSR activity and increased methionine sulfoxide (MetSO) formation. OsMSRB5 expression increases during seed maturation and is predominantly localized to the embryo. Further analyses on transgenic lines reveal the role of OsMSRB5 in modulating reactive oxygen species (ROS) homeostasis to preserve seed vigor and longevity. We show that ascorbate peroxidase and PROTEIN l‐ISOASPARTYL METHYLTRANSFERASE undergo MetSO modification in seeds that affects their functional competence. OsMSRB5 physically interacts with these proteins and reverts this modification to facilitate their functions and preserve seed vigor and longevity.

Our results thus illustrate the role of OsMSRB5 in preserving seed vigor and longevity by modulating ROS homeostasis in seeds.