bluuebunny/crossref_metadata_2025_split huggingface dataset:
VAT Listings within the EU Member States and Their Impact on Tax Evasion
Authors: Holá Alžběta , Arltová Markéta , Zídková Hana 
Published: April 2022

Abstract
VAT represents one of the most important taxes in the EU; however, this tax is highly affected by tax evasion. To combat these frauds, almost all the member states have implemented anti-fraud measures. This article focuses on the regular reports required from VAT payers in some EU member states. This tool is called differently in various countries; this article adopts the name VAT listing. The main aim of this article is to find out whether these measures contribute to a better collection of VAT. The level of VAT collection is within the analysis expressed by the VAT gap. In the panel regression model, the effect of the introduction of VAT listings on the size of the VAT gap was determined using control variables potentially affecting the VAT gap. The results were then verified using an alternative difference-in-differences design with multiple time periods. The results showed that VAT listings reduce the value of the VAT gap, as does using of credit cards for payments and low corruption in the country. On the other hand, the implicit rate of consumption taxes, the final consumption, imports from EU countries, and the number of items in the reverse charge increase the VAT gap. (JEL codes: C33, H26)
Accelerated and personalized therapy for heart failure with reduced ejection fraction
Authors: Shen Li , Jhund Pardeep Singh , Docherty Kieran Francis , Vaduganathan Muthiah , Petrie Mark Colquhoun , Desai Akshay Suvas , Køber Lars , Schou Morten , Packer Milton , Solomon Scott David , Zhang Xingwei , McMurray John Joseph Valentine 
Published: April 2022

Abstract

Aims
Previously, guidelines recommended initiating therapy in patients with heart failure and reduced ejection fraction (HFrEF) in a sequence that follows the chronological order in which trials were conducted, with cautious up-titration of each treatment. It remains unclear whether this historical approach is optimal and alternative approaches may improve patient outcomes.

Methods and results
The potential reductions in events that might result from (i) more rapid up-titration of therapies used in the conventional order (based on the chronology of the trials), and (ii) accelerated up-titration and using treatments in different orders than is conventional were modelled using data from six pivotal trials in HFrEF. Over the first 12 months from starting therapy, using a rapid up-titration schedule led to 23 fewer patients per 1000 patients experiencing the composite of heart failure hospitalization or cardiovascular death and seven fewer deaths from any cause. In addition to accelerating up-titration of treatments, optimized alternative ordering of the drugs used resulted in a further reduction of 24 patients experiencing the composite outcome and six fewer deaths at 12 months. The optimal alternative sequences included sodium–glucose cotransporter 2 inhibition and a mineralocorticoid receptor antagonist as the first two therapies.

Conclusion
Modelling of accelerated up-titration schedule and optimized ordering of treatment suggested that at least 14 deaths and 47 patients experiencing the composite outcome per 1000 treated might be prevented over the first 12 months after starting therapy. Standard treatment guidance may not lead to the best patient outcomes in HFrEF, though these findings should be tested in clinical trials.
Timing of invasive strategy in non-ST-elevation acute coronary syndrome: a meta-analysis of randomized controlled trials
Authors: Kite Thomas A , Kurmani Sameer A , Bountziouka Vasiliki , Cooper Nicola J , Lock Selina T , Gale Chris P , Flather Marcus , Curzen Nick , Banning Adrian P , McCann Gerry P , Ladwiniec Andrew 
Published: April 2022

Abstract

Aims
The optimal timing of an invasive strategy (IS) in non-ST-elevation acute coronary syndrome (NSTE-ACS) is controversial. Recent randomized controlled trials (RCTs) and long-term follow-up data have yet to be included in a contemporary meta-analysis.

Methods and results
A systematic review of RCTs that compared an early IS vs. delayed IS for NSTE-ACS was conducted by searching MEDLINE, Embase, and Cochrane Central Register of Controlled Trials. A meta-analysis was performed by pooling relative risks (RRs) using a random-effects model. The primary outcome was all-cause mortality. Secondary outcomes included myocardial infarction (MI), recurrent ischaemia, admission for heart failure (HF), repeat re-vascularization, major bleeding, stroke, and length of hospital stay. This study was registered with PROSPERO (CRD42021246131). Seventeen RCTs with outcome data from 10 209 patients were included. No significant differences in risk for all-cause mortality [RR: 0.90, 95% confidence interval (CI): 0.78–1.04], MI (RR: 0.86, 95% CI: 0.63–1.16), admission for HF (RR: 0.66, 95% CI: 0.43–1.03), repeat re-vascularization (RR: 1.04, 95% CI: 0.88–1.23), major bleeding (RR: 0.86, 95% CI: 0.68–1.09), or stroke (RR: 0.95, 95% CI: 0.59–1.54) were observed. Recurrent ischaemia (RR: 0.57, 95% CI: 0.40–0.81) and length of stay (median difference: −22 h, 95% CI: −36.7 to −7.5 h) were reduced with an early IS.

Conclusion
In all-comers with NSTE-ACS, an early IS does not reduce all-cause mortality, MI, admission for HF, repeat re-vascularization, or increase major bleeding or stroke when compared with a delayed IS. Risk of recurrent ischaemia and length of stay are significantly reduced with an early IS.
Pre-treatment with antiarrhythmic drugs for elective electrical cardioversion of atrial fibrillation: a systematic review and network meta-analysis
Authors: Um Kevin J , McIntyre William F , Mendoza Pablo A , Ibrahim Omar , Nguyen Stephanie T , Lin Sabrina H , Duceppe Emmanuelle , Rochwerg Bram , Healey Jeff S , Koziarz Alex , Lengyel Alexandra P , Bhatnagar Akash , Amit Guy , Chu Victor A , Whitlock Richard P , Belley-Côté Emilie P 
Published: April 2022

Abstract

Aims
Our objective was to compare the efficacy of pre-treatment with different classes of anti-arrhythmic drugs (AADs) in patients with atrial fibrillation (AF) undergoing electrical cardioversion.

Methods and results
We performed a systematic review and network meta-analysis (NMA) of randomized controlled trials (RCTs) comparing different AADs in patients with AF undergoing electrical cardioversion. We grouped AADs into five network nodes: no treatment or rate control, Class Ia, Class Ic, Class III, and amiodarone. Outcomes were (i) acute restoration and (ii) maintenance of sinus rhythm. We searched MEDLINE and EMBASE from inception until June 2020. We used Python 3.8.3 and R 3.6.2 for data analysis. We evaluated the overall certainty of evidence with the GRADE framework. We included 28 RCTs. Compared with no treatment or rate control, Class III AADs [odds ratio (OR): 2.41; 95% credible interval (CrI): 1.37 to 4.62, high certainty] and amiodarone (OR: 2.58; 95% CrI: 1.54 to 4.37, high certainty) improved restoration of sinus rhythm. Amiodarone improved long-term maintenance of sinus rhythm when compared with no treatment or rate control (OR: 5.37; 95% CrI: 4.00–7.39, high certainty), Class Ic (OR: 1.89; 95% CrI: 1.05–3.45, moderate certainty) and Class III AADs (OR: 2.19; 95% CrI: 1.39–3.26, high certainty).

Conclusion
Before electrical cardioversion of AF, treatment with Class III AADs or amiodarone improves the acute restoration of sinus rhythm. Amiodarone is most likely to improve the maintenance of sinus rhythm after electrical cardioversion, but Class Ic and Class III AADs are also effective.
Touchscreen cognitive deficits, hyperexcitability and hyperactivity in males and females using two models ofCdkl5deficiency
Authors: Adhikari Anna , Buchanan Fiona K B , Fenton Timothy A , Cameron David L , Halmai Julian A N M , Copping Nycole A , Fink Kyle D , Silverman Jill L 
Published: April 2022

AbstractMany neurodevelopmental disorders (NDDs) are the result of mutations on the X chromosome. One severe NDD resulting from mutations on the X chromosome is CDKL5 deficiency disorder (CDD). CDD is an epigenetic, X-linked NDD characterized by intellectual disability (ID), pervasive seizures and severe sleep disruption, including recurring hospitalizations. CDD occurs at a 4:1 ratio, with a female bias. CDD is driven by the loss of cyclin-dependent kinase-like 5 (CDKL5), a serine/threonine kinase that is essential for typical brain development, synapse formation and signal transmission. Previous studies focused on male subjects from animal models, likely to avoid the complexity of X mosaicism. For the first time, we report translationally relevant behavioral phenotypes in young adult (8–20 weeks) females and males with robust signal size, including impairments in learning and memory, substantial hyperactivity and increased susceptibility to seizures/reduced seizure thresholds, in both sexes, and in two models of CDD preclinical mice, one with a general loss-of-function mutation and one that is a patient-derived mutation.
A scoping review of the use of quality improvement methods by community organizations in the United States, Australia, New Zealand, and Canada to improve health and well-being in community settings
Authors: Turner Mallory , Carr Tara , John Randall , Ramaswamy Rohit 
Published: April 2022

Abstract

Background
Health-care facilities have used quality improvement (QI) methods extensively to improve quality of care. However, addressing complex public health issues such as coronavirus disease 2019 and their underlying structural determinants requires community-level innovations beyond health care. Building community organizations’ capacity to use QI methods is a promising approach to improving community health and well-being.

Objectives
We explore how community health improvement has been defined in the literature, the extent to which community organizations have knowledge and skill in QI and how communities have used QI to drive community-level improvements.

Methods
Per a published study protocol, we searched Scopus, Web of Science, and Proquest Health management for articles between 2000 and 2019 from USA, Australia, New Zealand, and Canada. We included articles describing any QI intervention in a community setting to improve community well-being. We screened, extracted, and synthesized data. We performed a quantitative tabulation and a thematic analysis to summarize results.

Results
Thirty-two articles met inclusion criteria, with 31 set in the USA. QI approaches at the community level were the same as those used in clinical settings, and many involved multifaceted interventions targeting chronic disease management or health promotion, especially among minority and low-income communities. There was little discussion on how well these methods worked in community settings or whether they required adaptations for use by community organizations. Moreover, decision-making authority over project design and implementation was typically vested in organizations outside the community and did not contribute to strengthening the capability of community organizations to undertake QI independently.

Conclusion
Most QI initiatives undertaken in communities are extensions of projects in health-care settings and are not led by community residents. There is urgent need for additional research on whether community organizations can use these methods independently to tackle complex public health problems that extend beyond health-care quality.
Designing clinical indicators for common residential aged care conditions and processes of care: the CareTrack Aged development and validation study
Authors: Hibbert Peter D , Molloy Charlotte J , Wiles Louise K , Cameron Ian D , Gray Leonard C , Reed Richard L , Kitson Alison , Georgiou Andrew , Gordon Susan J , Westbrook Johanna , Arnolda Gaston , Mitchell Rebecca J , Rapport Frances , Estabrooks Carole , Alexander Gregory L , Vincent Charles , Edwards Adrian , Carson-Stevens Andrew , Wagner Cordula , Mccormack Brendan , Braithwaite Jeffrey 
Published: April 2022

Abstract

Background
People who live in aged care homes have high rates of illness and frailty. Providing evidence-based care to this population is vital to ensure the highest possible quality of life.

Objective
In this study (CareTrack Aged, CT Aged), we aimed to develop a comprehensive set of clinical indicators for guideline-adherent, appropriate care of commonly managed conditions and processes in aged care.

Methods
Indicators were formulated from recommendations found through systematic searches of Australian and international clinical practice guidelines (CPGs). Experts reviewed the indicators using a multiround modified Delphi process to develop a consensus on what constitutes appropriate care.

Results
From 139 CPGs, 5609 recommendations were used to draft 630 indicators. Clinical experts (n = 41) reviewed the indicators over two rounds. A final set of 236 indicators resulted, mapped to 16 conditions and processes of care. The conditions and processes were admission assessment; bladder and bowel problems; cognitive impairment; depression; dysphagia and aspiration; end of life/palliative care; hearing and vision; infection; medication; mobility and falls; nutrition and hydration; oral and dental care; pain; restraint use; skin integrity and sleep.

Conclusions
The suite of CT Aged clinical indicators can be used for research and assessment of the quality of care in individual facilities and across organizations to guide improvement and to supplement regulation or accreditation of the aged care sector. They are a step forward for Australian and international aged care sectors, helping to improve transparency so that the level of care delivered to aged care consumers can be rigorously monitored and continuously improved.
Spatial dynamics of post-crisis deleveraging
Authors: Dagdeviren Hulya , Balasuriya Jiayi , Nicholas Christopher 
Published: April 2022

AbstractWhile the growth of household debt has been instrumental in the creation of the recent bubbles, debt disposal also plays an important role in shaping the scope and depth of busts. Much has been written about debt and leverage since the 2008 global financial crisis. Debt-downsizing, however, received little attention. Deleveraging has the potential to reinstitute stability but it can also create a drag on economic recovery. This paper investigates the spatial patterns of deleveraging for the first time in the context of English regions, Wales and Scotland based on a multi-level framework that should be applicable to countries and regions beyond these three countries. Using longitudinal household survey data and reconstituting space through this multilevel framework, we show that deleveraging has been highly uneven and short-lived across space and time. This outcome is shaped by three major factors: individuals’/households’ socio-economic position, how their regions are affected by the boom-and-bust cycle and how governments’ crisis management programmes take effect in each region.
Seeing various adventures through a mirror: Detecting translator’s stylistic visibility in Chinese translations ofAlice’s Adventure in Wonderland
Authors: Fang Yu , Liu Haitao 
Published: April 2022

AbstractThe visibility of translator’s style is a much-discussed topic in translation studies with the application of corpus tools. So far, however, no agreement has been reached. The present study aims to explore this issue by a comparison of three Chinese translations of the English literary work, Alice’s Adventure in Wonderland, using two stylometric techniques, bootstrap consensus tree analyses, and bootstrap consensus network analyses. The results show that all the three Chinese translations preserved the style of the original text and that individual translator’s style could not be identified based on the entire set of part-of-speech (POS) tags. Furthermore, a feature selection method (the chi-square metric) was used to obtain the top fifteen distinctive POS unigrams and bigrams, and these distinctive features successfully identified translatorial fingerprints across the three translations examined. The findings suggest that translators have their own stylistic choices when translating the same text, but their stylistic differences can only be detected by distinctive features. Our attempt to combine feature selection methods and stylometric techniques may offer new insights into the investigation of translator’s stylistic visibility in translation studies.
An analysis of the Word Adjacency Network method—Part 2—A true understanding of the method
Authors: Rizvi Pervez 
Published: April 2022

AbstractThis second of a two-part examination of the Word Adjacency Network (WAN) method considers the idea behind the method, which is that authors place function words in proximity to each other in such distinctive ways that the distinctions can be used for authorship attribution. By doing control experiments, it shows that the attributions made by the method are not due to distinctive word adjacencies at all, contrary to the claim of its inventors. It shows that the method is in fact another word-counting method, the counting hidden by superfluously complicated mathematics. It concludes that the claim that the placements of function words in a text can be used for attributing its authorship remains unsubstantiated. It also demonstrates that the claimed theoretical basis for the method, that WAN are Markov chains, is false.
Where are the magnetar binary companions? Candidates from a comparison with binary population synthesis predictions
Authors: Chrimes A A , Levan A J , Fruchter A S , Groot P J , Jonker P G , Kouveliotou C , Lyman J D , Stanway E R , Tanvir N R , Wiersema K 
Published: April 2022

ABSTRACT
It is well established that magnetars are neutron stars with extreme magnetic fields and young ages, but the evolutionary pathways to their creation are still uncertain. Since most massive stars are in binaries, if magnetars are a frequent result of core-collapse supernovae, some fractions are expected to have a bound companion at the time of observation. In this paper, we utilize literature constraints, including deep Hubble Space Telescope imaging, to search for bound stellar companions to magnetars. The magnitude and colour measurements are interpreted in the context of binary population synthesis predictions. We find two candidates for stellar companions associated with CXOU J171405.7–381031 and SGR 0755–2933, based on their J–H colours and H-band absolute magnitudes. Overall, the proportion of the Galactic magnetar population with a plausibly stellar near-infrared (NIR) counterpart candidate, based on their magnitudes and colours, is between 5 and 10 per cent. This is consistent with a population synthesis prediction of 5 per cent, for the fraction of core-collapse neutron stars arising from primaries that remain bound to their companion after the supernova. These results are therefore consistent with magnetars being drawn in an unbiased way from the natal core-collapse neutron star population, but some contribution from alternative progenitor channels cannot be ruled out.
Conformational rearrangements upon start codon recognition in human 48S translation initiation complex
Authors: Yi Sung-Hui , Petrychenko Valentyn , Schliep Jan Erik , Goyal Akanksha , Linden Andreas , Chari Ashwin , Urlaub Henning , Stark Holger , Rodnina Marina V , Adio Sarah , Fischer Niels 
Published: April 2022

Abstract
Selection of the translation start codon is a key step during protein synthesis in human cells. We obtained cryo-EM structures of human 48S initiation complexes and characterized the intermediates of codon recognition by kinetic methods using eIF1A as a reporter. Both approaches capture two distinct ribosome populations formed on an mRNA with a cognate AUG codon in the presence of eIF1, eIF1A, eIF2–GTP–Met-tRNAiMet and eIF3. The ‘open’ 40S subunit conformation differs from the human 48S scanning complex and represents an intermediate preceding the codon recognition step. The ‘closed’ form is similar to reported structures of complexes from yeast and mammals formed upon codon recognition, except for the orientation of eIF1A, which is unique in our structure. Kinetic experiments show how various initiation factors mediate the population distribution of open and closed conformations until 60S subunit docking. Our results provide insights into the timing and structure of human translation initiation intermediates and suggest the differences in the mechanisms of start codon selection between mammals and yeast.
U.S. National Wildlife Refuge System likely to see regional and seasonal species turnover in bird assemblages under a 2°C warming scenario
Authors: Wu Joanna X , Bateman Brooke L , Heglund Patricia J , Taylor Lotem , Allstadt Andrew J , Granfors Diane , Westerkam Henrik , Michel Nicole L , Wilsey Chad B 
Published: April 2022

Abstract
The National Wildlife Refuge System (NWRS) provides one of the United States’ greatest protected area networks for wildlife conservation. As climate changes beyond historical ranges of variability, refuge managers are confronted with assessing the utility of refuges, including how to best manage refuges both individually and as a system to help species cope with rapid change. Using published species distribution models, we projected species-specific changes in environmental suitability for 590 native North American bird species under a 2°C future warming scenario (~2050s under RCP8.5) at 525 refuges. For each species, we classified projected changes in suitability (i.e., improving, stable, or worsening suitability) and whether they crossed a model-derived persistence threshold at a refuge (i.e., potential colonization or potential extirpation). Overall, we found that a quarter of species (23% in summer, 26% in winter) could be different (i.e., turnover) across the refuge system despite protections. Summer and winter communities are not equally affected, so managers should consider different strategies for the different seasons. We forecast a slight net species loss in summer, from a mean of 109.0 ± 0.8 to 102.0 ± 0.7 species per refuge. In winter, we forecast a net gain in species, from a mean of 97.1 ± 2.2 to 118.5 ± 1.8 species per refuge. This includes an average of 12 species per refuge that may overwinter rather than migrate south. Refuges at northern latitudes will see relatively more turnover in species, while southern and coastal refuges will see fewer changes. Despite these species changes, dominant habitat association groups (e.g., waterbirds, forest birds) will generally stay the same across most of the NWRS. Some species may be lost from the entire NWRS and can benefit in the near term from targeted management. Regions of high extirpation and colonization (i.e., at northern latitudes) can be prioritized for strategic additions of new refuges.
A 1987 Journey to China
Authors: Winner Ellen 
Published: April 2022

Abstract
This chapter describes an approach to art education that the author observed in the 1980s in China, one that is diametrically opposed to the Reggio Emilia method. The traditional Chinese approach, which begins in preschool at age 3 years, is based on copying, line by line, the marks by the teacher and also pictured in each child’s textbook. This method is formulaic, starting with the simplest of lines and building up gradually. The resultant paintings might appear to the unknowing observer to be produced by very gifted children, but in fact most children can master these formulae and produce drawings that appear highly sophisticated and adult-like—complex brush paintings of shrimp, bamboo, fish, and other schemas from traditional Chinese paintings. Much like the method used in 19th-century Europe and America, this approach trains skill but does not develop visual thinking, creativity, or self-expression.