bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Accountant as a Means to Corporate Tax Compliance: Evidence from a Randomized Field Experiment in Ecuador
Authors: Ramírez-Álvarez José 
Published: November 2022

AbstractTax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on accounting rules. The present study analyzes the role that accountants play in firms tax evasion by presenting evidence from a randomized field experiment carried out with microenterprises in Ecuador’s tax system in early 2016. The article evaluates to what extent a notification of accountants is more effective in increasing tax reporting than a notification of taxpayers, through five different treatments. The results show that simultaneous persuasive notifications of both accountants and taxpayers were the unique treatment that significantly increased firms’ declared income tax. Furthermore, it was shown that penalty notifications of accountants, rather than taxpayers only, were the most significant treatment at reducing revenue underreporting.
Braiding Public Health and Human Rights: AIDS, Activism, and International Agencies in Brazil, 1987–1996
Authors: Cueto Marcos , Lopes Gabriel 
Published: November 2022

AbstractThis article examines the emergence of a synergy that allowed the early development of what was once considered the best anti-AIDS program in the developing world. Initial responses to AIDS in Brazil during the 1980s and early 1990s were marked by a confrontation between activists concerned with human rights, and a government focusing on biomedical management of the epidemic. After 1992, activists, medical researchers, government officials, international donors like the Ford Foundation, health officers, and multilateral agencies like the World Bank were galvanized to cooperate. This was a complex process of braiding knowledge and practices related to activism, science, public health, governance and philanthropy in which each constituency maintained its independence. The result was a complex, holistic, and nuanced AIDS program. The process helped bridge the gap between knowledge and advocacy, generated public awareness, and was instrumental to reducing AIDS mortality developing local human resources and comprehensive policies.
New perspectives on the Roman military base at Bu Njem
Authors: Walas Anna H. 
Published: November 2022

AbstractThis article revisits archival excavation records of the Roman garrison at Bu Njem. Past research on the archaeology of Bu Njem often considered the site in isolation from its extramural settlement and from the content of its ostraca, focusing on the morphology of the fort, and the composition of the garrison: this offers the opportunity to study the garrison as an extended military community in its interconnected social, cultural and economic settings. Since the completion of fieldwork led by Rebuffat between 1967 and 1980, there have been significant advances to the research on the Garamantes, the understanding of trade in the Sahara and the nature of Rome's North African frontiers. These advances allow for a rethinking of the interpretation of the evidence from Bu Njem. This article focuses on the archaeology of the military base and the extramural settlement. Building on existing research, the results add to interpretations of the activities in the garrison, recognise the urban character of the garrison settlement, and in doing so, improve our understanding of social and economic activities on the frontier.
Unequal Citizenship and Ethnic Boundaries in the Migration Experience of Polish Roma
Authors: Fiałkowska Kamila , Mirga-Wójtowicz Elżbieta , Garapich Michał P. 
Published: November 2022

AbstractSince the early 1990s, large numbers of Polish Roma have emigrated, mainly to Germany and Great Britain. Unlike the migration of Polish (non-Roma) citizens there was an intriguing silence regarding the migration of this ethnic group. The absence of Roma in the grand narrative of migrations from Poland, as we argue, suggests that the notion of belonging and citizenship were unequally distributed among Poland’s population. Based on our ongoing ethnographic research among Polish Roma migrants, complemented by an analysis of relevant documents, we argue that these inequalities and hierarchies are deeply rooted and there is an interesting continuity in how they were produced and reproduced prior to and after the 1989 regime change. We argue that one of the key factors in these movements, the collectiveness of the migration project – i.e. migrating as an extended family group as a component of the moral economy of Roma mobility – is mutually produced by unequal citizenship, mobility regimes and strong moral obligations stemming from kinship ties.
Terrigenous leaf-utilizing life of the tube-bearing annelid Anchinothria cirrobranchiata (Annelida: Onuphidae) in the deep sea
Authors: Yamamori Luna , Moritaki Takeya , Kato Makoto 
Published: November 2022

AbstractDeep-sea ecosystems are generally oligotrophic because they lack photosynthesizing producers. On deep-sea slopes near land, however, various terrestrial plant remains flow to and are deposited on near-shore deep bottoms. From a depth of 300 m off the Pacific coast of Owase, central Japan, we collected an onuphid polychaete, Anchinothria cirrobranchiata (Annelida: Onuphidae), which lives in a dorsoventrally flattened portable tube. The polychaete tubes were made of sand, as well as leaves and twigs of terrestrial evergreen trees. The leaves glued on the portable tubes were chartaceous, blackish and tough; they belonged mainly to two genera of Fagaceae, Castanopsis and Quercus, which are dominant components of coastal evergreen oak forests. In aquaria, the polychaetes fed on the leaves on their tubes, as well as autochthonous sedimented leaves, suggesting utilization of terrigenous plant litter as food. As to the evolution of Anchinothria, a molecular phylogenetic analysis suggests that Anchinothria is monophyletic with other Hyalinoeciinae (Nothria, Leptoecia, Hyalinoecia).
Can bigger health budgets cushion pandemics? An empirical test of COVID-19 deaths across the world
Authors: Vadlamannati Krishna Chaitanya , Cooray Arusha , de Soysa Indra 
Published: November 2022

AbstractHow has public healthcare spending prepared countries for tackling the COVID-19 pandemic? Arguably, spending is the primary policy tool of governments for providing effective health. We argue that the effectiveness of spending for reducing COVID deaths is conditional on the existence of healthcare equity and lower political corruption because the health sector is particularly susceptible to political spending. Our results, obtained using ordinary least squares and two-stage least squares estimations, suggest that higher spending targeted at reducing inequitable access to health has reduced COVID deaths. Consistent with the findings of others, our results indirectly suggest that health spending is necessary, but not sufficient unless accompanied by good governance and equitable access. Equitable health systems ease the effects of COVID presumably because they allow states to reach and treat people more effectively. Spending aimed at increasing health system capacity by increasing access thus seems a sound strategy for fighting the spread of disease, ultimately benefiting us all.
The relations of SES and literacy-related oral and written language skills after one year of reading instruction – evidence from novice readers of Arabic
Authors: ASADI Ibrahim A. , KASPERSKI Ronen , BAR-KOCHVA Irit 
Published: November 2022

AbstractThe relations between socioeconomic status (SES) and language skills at the onset of reading acquisition has not received much attention in research. In this study, a standardized battery of oral and written language tests was administered to 127 Arabic-speaking children at the end of first grade. SES-related differences were found in a line of oral language measures (vocabulary, syntax, morphology, and listening comprehension), but not in phonological awareness (PA) and rapid automatized naming (RAN), nor in any of the reading components (decoding, word reading, reading comprehension and orthographic knowledge). These findings point to a distinction between two groups of language skills with regard to their relations with SES in the first year of reading instruction. The results imply that SES should not be regarded as a mediating factor in the development of PA, RAN and reading in first grade among novice readers of Arabic.
An evolutionary form design method based on aesthetic dimension selection and NSGA-II
Authors: Wang Lingyu , Zhu Siyu , Qi Jin , Hu Jie 
Published: November 2022

Abstract
In the era of rapid product update and intense competition, aesthetic design has been increasingly important in various fields, as aesthetic feelings of customers largely influence their purchase preferences. However, the quantification of aesthetic feeling is still a very subjective process due to vague evaluations. The determination of form parameters according to aesthetics is difficult hitherto. Aesthetic measure recently arises as a prominent tool for this purpose using formulas derived from aesthetic theory. But as revealed by existing studies, it needs to be customized with deterministic and objective methods to be reliable in practice use. To facilitate this application, this paper proposes an evolutionary form design method, integrating aesthetic dimension selection and parameter optimization. After summarizing initial aesthetic dimensions, aesthetic dimension selection based on expert decision-making and particle swarm optimization (PSO) is carried out. With filtered aesthetic dimensions, design parameters are optimized with NSGA-II (non-dominated sorting genetic algorithm). The quality of pareto solutions obtained to be design schemes is assessed by three criteria to conduct sensitivity analysis of cross and mutation probability and population size. Our experiment using bicycle form design shows that the proposed evolutionary form design method can generate numerous and variant aesthetic design schemes rapidly. This is very useful for both product redesign and innovative new product development.
Overall patterns of eye-specific retino-geniculo-cortical projections to layers III, IV, and VI in primary visual cortex of the greater galago (Otolemur crassicudatus), and correlation with cytochrome oxidase blobs
Authors: Olavarria Jaime F. , Qi Huixin , Takahata Toru , Kaas Jon H. 
Published: November 2022

Abstract
Studies in the greater galago have not provided a comprehensive description of the organization of eye-specific retino-geniculate-cortical projections to the recipient layers in V1. Here we demonstrate the overall patterns of ocular dominance domains in layers III, IV, and VI revealed following a monocular injection of the transneuronal tracer wheat germ agglutinin conjugated with horseradish peroxidase (WGA-HRP). We also correlate these patterns with the array of cytochrome oxidase (CO) blobs in tangential sections through the unfolded and flattened cortex. In layer IV, we observed for the first time that eye-specific domains form an interconnected pattern of bands 200–250 μm wide arranged such that they do not show orientation bias and do not meet the V1 border at right angles, as is the case in macaques. We also observed distinct WGA-HRP labeled patches in layers III and VI. The patches in layer III, likely corresponding to patches of K lateral geniculate nucleus (LGN) input, align with layer IV ocular dominance columns (ODCs) of the same eye dominance and overlap partially with virtually all CO blobs in both hemispheres, implying that CO blobs receive K LGN input from both eyes. We further found that CO blobs straddle the border between layer IV ODCs, such that the distribution of CO staining is approximately equal over ipsilateral and contralateral ODCs. These results, together with studies showing that a high percentage of cells in CO blobs are monocular, suggest that CO blobs consist of ipsilateral and contralateral subregions that are in register with underlying layer IV ODCs of the same eye dominance. In macaques and humans, CO blobs are centered on ODCs in layer IV. Our finding that CO blobs in galago straddle the border of neighboring layer IV ODCs suggests that this novel feature may represent an alternative way by which visual information is processed by eye-specific modular architecture in mammalian V1.
Does idiosyncratic risk matter for climate policy?
Authors: Jaimes Richard 
Published: November 2022

AbstractThis paper studies the implications of distortions in intertemporal margins for the conduct of climate policy. We do so by introducing a framework that combines a standard two-period overlapping generations (OLG) model with a tractable model of household heterogeneity, in which over-accumulation of capital arises from uninsurable idiosyncratic labor income risk. We illustrate that market-based climate policies must be adjusted when the government cannot provide full insurance to households by taxing only capital and is constrained to transfer resources across generations for risk-sharing. In a numerical exercise, we find that idiosyncratic risk leads to an optimal capital income tax rate of 35 per cent and a carbon price 7.5 per cent lower than its first best.
Mind the gap – safely incorporating deep learning models into the actuarial toolkit
Authors: Richman Ronald 
Published: November 2022

AbstractDeep neural network models have substantial advantages over traditional and machine learning methods that make this class of models particularly promising for adoption by actuaries. Nonetheless, several important aspects of these models have not yet been studied in detail in the actuarial literature: the effect of hyperparameter choice on the accuracy and stability of network predictions, methods for producing uncertainty estimates and the design of deep learning models for explainability. To allow actuaries to incorporate deep learning safely into their toolkits, we review these areas in the context of a deep neural network for forecasting mortality rates.
Riding the (brain) waves! Using neural oscillations to inform bilingualism research
Authors: Rossi Eleonora , Pereira Soares Sergio Miguel , Prystauka Yanina , Nakamura Megan , Rothman Jason 
Published: November 2022

AbstractThe study of the brains’ oscillatory activity has been a standard technique to gain insights into human neurocognition for a relatively long time. However, as a complementary analysis to ERPs, only very recently has it been utilized to study bilingualism and its neural underpinnings. Here, we provide a theoretical and methodological starter for scientists in the (psycho)linguistics and neurocognition of bilingualism field(s) to understand the bases and applications of this analytical tool. Towards this goal, we provide a description of the characteristics of the human neural (and its oscillatory) signal, followed by an in-depth description of various types of EEG oscillatory analyses, supplemented by figures and relevant examples. We then utilize the scant, yet emergent, literature on neural oscillations and bilingualism to highlight the potential of how analyzing neural oscillations can advance our understanding of the (psycho)linguistic and neurocognitive understanding of bilingualism.
Early-stage lung cancer associated with higher frequency of chest x-ray up to three years prior to diagnosis
Authors: Bradley Stephen H. , Kennedy Martyn P.T. , Callister Matthew E.J. 
Published: November 2022

Abstract

Objectives:
Symptom awareness campaigns have contributed to improved early detection of lung cancer. Previous research suggests that this may have been achieved partly by diagnosing lung cancer in those who were not experiencing symptoms of their cancer. This study aimed to explore the relationship between frequency of chest x-ray in the three years prior to diagnosis and stage at diagnosis.

Settings:
Lung cancer service in a UK teaching hospital.

Participants:
Patients diagnosed with lung cancer between 2010 and 2013 were identified. The number of chest x-rays for each patient in the three years prior to diagnosis was recorded. Statistical analysis of chest x-ray frequency comparing patients with early- and late-stage disease was performed.

Results:
One-thousand seven-hundred fifty patients were included – 589 (33.7%) with stage I/II and 1,161 (66.3%) with stage III/IV disease. All patients had at least one chest x-ray in the six months prior to diagnosis. Those with early-stage disease had more chest x-rays in this period (1.32 vs 1.15 radiographs per patient, P = 0.009). In the period 36 months to six months prior to lung cancer diagnosis, this disparity was even greater (1.70 vs 0.92, radiographs per patient, P < 0.001).

Conclusions:
Increased rates of chest x-ray are likely to contribute to earlier detection. Given the known symptom lead time many patients diagnosed through chest x-ray may not have been experiencing symptoms caused by their cancer. The number of chest x-rays performed could reflect patient and/or clinician behaviours in response to symptoms.
The protection of women and girls with disabilities in armed conflict: Adopting a gender-, age- and disability-inclusive approach to select IHL provisions
Authors: La Vecchia Sara 
Published: November 2022

AbstractThe Convention on the Rights of Persons with Disabilities has brought about a major shift in our understanding of and approach to disability, not least in terms of its implications for other frameworks of international law. Yet, considerations with regard to disability in the context of international humanitarian law (IHL) remain the exception, meaning that persons with disabilities in practice often do not benefit from the same degree of protection as others who find themselves in situations of armed conflict. These shortcomings can be further exacerbated by an interplay between impairment and other individual characteristics such as gender and age, resulting in at times exceptional disadvantages faced by women and girls with disabilities. The present article therefore aims to propose ways in which our modern-day understanding of disability may inform the interpretation and application of IHL, as well as to showcase how the interaction between disability and other characteristics such as gender and age will shape said interpretation and application.
Roles of External Forcing and Internal Variability in Precipitation Changes of a Sub‐Region of the U.S. Mid‐Atlantic During 1979–2019
Authors: Dong Lu , Leung L. Ruby 
Published: November 2022

AbstractObservations of the seasonal mean precipitation averaged over a sub‐region of the U.S. mid‐Atlantic show significant increases in summer but no changes in winter during 1979–2019. Clarifying the drivers of these observed changes is important for understanding and interpreting future projections of regional precipitation by climate models. This study examines the relative effects of external forcing and internal variability in the observed multi‐decadal changes using the historical and RCP8.5/SSP585 simulations from 37 models in the Coupled Model Intercomparison Project phase 5 (CMIP5), 35 models in CMIP6, as well as large ensemble simulations from 6 models, each including more than 20 members. During 1979–2019, enhanced warming over land relative to ocean due to external forcing induces low pressure anomalies over land that contribute to the wetting summer. While similar wetting also occurs during winter, such effect is offset by the drying associated with the positive phase of the North Atlantic Oscillation (NAO) in recent decades. Internal variability produces large uncertainty in the multi‐decadal precipitation changes simulated by climate models through changes in large‐scale circulation associated with the NAO in winter and the North Atlantic Subtropical High in summer. These multi‐decadal relationships between precipitation and large‐scale circulation under internal variability also manifest on inter‐annual timescale. These relationships highlight enhanced moisture transport from the Gulf of Mexico and North Atlantic in winter and near the mid‐Atlantic coast in summer that modulates precipitation change in the study region.
Changes of Hydraulic Transmissivity Orientation Induced by Tele‐Seismic Waves
Authors: Zhang Yan , Manga Michael , Fu Li‐Yun , Yang Qiu‐Ye , Cui Zhen‐Dong , Huang Yuan 
Published: November 2022

AbstractWater level monitoring data from 5 deep wells on the North China Platform are used to study how two large earthquakes impact deep aquifers. After the passage of seismic waves from earthquakes, a subset of these wells shows changes in the phase shifts of water level responses to lunar diurnal (O1) and semidiurnal (M2) tides. We fit a model for the tidal responses of hydraulically conductive fractures that intersect the wells to explain the phase and amplitude of responses to both O1 and M2 tides. To explain changes after the earthquakes with this model, the apparent orientation of fractures must change. Because the stresses are small, we propose that changes in tidal response occur when the passage of seismic waves modifies the hydraulic connectivity of a network of fractures by unclogging or clogging flow paths, thus changing the apparent orientation of the fractures controlling tidal responses. The seismic energy density that results in changes appears to decrease as the dominant frequency of seismic waves increases.
Functional response to a microbial synbiotic in the gastrointestinal system of children: a randomized clinical trial
Authors: Tierney Braden T. , Versalovic James , Fasano Alessio , Petrosino Joseph F. , Chumpitazi Bruno P. , Mayer Emeran A. , Boetes Jared , Smits Gerard , Parkar Shanthi G. , Voreades Noah , Kartal Ece , Al-Ghalith Gabriel A. , Pane Marco , Bron Peter A. , Reid Gregor , Dhir Raja , Mason Christopher E. 
Published: November 2022

Abstract
Background
Oral microbial therapy has been studied as an intervention for a range of gastrointestinal disorders. Though research suggests that microbial exposure may affect the gastrointestinal system, motility, and host immunity in a pediatric population, data have been inconsistent, with most prior studies being in neither a randomized nor placebo-controlled setting. The aim of this randomized, placebo-controlled study was to evaluate the efficacy of a synbiotic on increasing weekly bowel movements (WBMs) in constipated children.

Methods
Sixty-four children (3–17 years of age) were randomized to receive a synbiotic (n = 33) comprising mixed-chain length oligosaccharides and nine microbial strains, or placebo (n = 31) for 84 days. Stool microbiota was analyzed on samples collected at baseline and completion. The primary outcome was a change from baseline of WBMs in the treatment group compared to placebo.

Results
Treatment increased (p < 0.05) the number of WBMs in children with low baseline WBMs, despite broadly distinctive baseline microbiome signatures. Sequencing revealed that low baseline microbial richness in the treatment group significantly anticipated improvements in constipation (p = 0.00074).

Conclusions
These findings suggest the potential for (i) multi-species-synbiotic interventions to improve digestive health in a pediatric population and (ii) bioinformatics-based methods to predict response to microbial interventions in children.

Impact

Synbiotic microbial treatment improved the number of spontaneous weekly bowel movements in children compared to placebo.

Intervention induced an increased abundance of bifidobacteria in children, compared to placebo.

All administered probiotic species were enriched in the gut microbiome of the intervention group compared to placebo.

Baseline microbial richness demonstrated potential as a predictive biomarker for response to intervention.