cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
The transposition of the ATAD into the Greek tax law
Creators: name: Savvaidou, Katerina
name: Athanasaki, Vasiliki
Publisher: name: Studi Tributari Europei
Year: 2020
Subjects: ATAD; GAAR; tax avoidance; CFC; interest limitation

description: The study focuses on the transposition of the “ATAD” into the Greek tax law, following the enactment of L.4607/2019, applicable for income and expenses derived from tax years as starting on 1 January 2019 and onwards. The analysis will indicate how the ATAD anti-abuse provisions were incorporated in the Greek tax legislation and how the new rules are interpreted and applied.
description: Studi Tributari Europei, Vol 9 (2019)
The Electrochemical Surface Potential Due to Classical Point Charge Models Drives Anion Adsorption to the Air-Water Interface
Creators: name: Baer, Marcel D.
name: Stern, Abraham C.
name: Levin, Yan
name: Tobias, Douglas J.
name: Mundy, Christopher J.
Publisher: name: arXiv
Year: 2013
Subjects: subject: Soft Condensed Matter (cond-mat.soft)
subject: FOS: Physical sciences

description: We demonstrate that the driving forces for ion adsorption to the air-water interface for point charge models results from both cavitation and a term that is of the form of a negative electrochemical surface potential. We carefully characterize the role of the free energy due to the electrochemical surface potential computed from simple empirical models and its role in ionic adsorption within the context of dielectric continuum theory. Our research suggests that the electrochemical surface potential due to point charge models provides anions with a significant driving force to the air-water interface. This is contrary to the results of ab initio simulations that indicate that the average electrostatic surface potential should favor the desorption of anions at the air-water interface. The results have profound implications for the studies of ionic distributions in the vicinity of hydrophobic surfaces and proteins.
Reply to: Hemichorea Associated with CASPR2 Antibody
Creators: name: Ramdhani, Ritesh A.
name: Frucht, Steven J.
Publisher: name: Columbia University
Year: 2014
Subjects: subject: Neurosciences
subject: FOS: Clinical medicine

description: This letter was written in reply to this letter to the editor:
Vynogradova I, Savitski V, Heckmann JG. Hemichorea associated with CASPR2 antibody. Tremor Other Hyperkinet Mov. 2014; 4. doi: 10.7916/D8VM49C5

The above letter to the editor was written in response to this article:
Ramdhani RA, Frucht SJ. Isolated Chorea Associated with LGI1 Antibody. Tremor Other Hyperkinet Mov. 2014; 4. doi: 10.7916/D8MG7MFC
Impression Management and the Biasing of Executive Pay Benchmarks: A Dynamic Analysis
Creators: name: De Vaan, Mathijs
name: DiPrete, Thomas A.
Publisher: name: Columbia University
Year: 2014
Subjects: subject: Sociology
subject: FOS: Sociology

description: We study the selection of peers into compensation peer groups reported by U.S. corporations. Securities and Exchange Commission (SEC) regulation requires firms to report these peer groups which are used by investors and shareholders to benchmark the compensation of CEOs. Building on a novel, dynamic analysis of more than 1,400 compensation peer groups since 2006, this paper presents new evidence that compensation peer groups are biased upwards relative to neutrally chosen “natural” peer groups. This upward bias is masked by several factors including normative selection on other criteria than compensation and the strong negative relationship between bias and the percentile at the named peer group at which the CEO is compensated. We find that adjustments to compensation peer groups are often better explained as bias-maintaining impression management than as structural adjustments to align peer groups more closely with the normative principles for peer group selection. We also find that peer group bias cannot generally be explained away as a reward for CEO talent. Our research suggests that although the SEC regulation was intended to minimize rent extraction, it has given firms a tool to manage impressions of shareholders and justify excessive pay.
El cómputo del plazo de prescripción del derecho a determinar la deuda tributaria en el IVA: alguna supuestos problemáticos en el ordenamiento tributario español
Creators: name: González Aparicio, Marta
Publisher: name: Studi Tributari Europei
Year: 2020
Subjects: prescripción; IVA; dies a quo; interrupción; declaración; resumen anual; permuta

description: La configuración de la prescripcion como mecanismo extintivo de la deuda tributaria con carácter general, tal y como se prevé en los artículos 66 y siguientes de la Ley General Tributaria, origina numerosas situaciones particulares en las que los distintos operadores jurídicos discrepan en cuanto a la aplicación de este instituto extintivo. Un caso específico en el que se aprecia esta dificultad es el del Impuesto sobre el Valor Añadido, en el que destacan dos situaciones concretas en las que la aplicación del plazo de prescripción presenta algunos problemas: por un lado la incidencia de las liquidaciones periódicas y de la declaración resumen anual en el cómputo del plazo de prescripción y, por otro, el devengo del IVA en las operaciones de permuta de suelo por edificación.
description: Studi Tributari Europei, Vol 9 (2019)
Neuroimaging Studies of Essential Tremor: How Well Do These Studies Support/Refute the Neurodegenerative Hypothesis?
Creators: name: Louis, Elan D.
name: Huang, Chaorui C.
name: Dyke, Jonathan P.
name: Long, Zaiyang
name: Dydak, Ulrike
Publisher: name: Columbia University
Year: 2014
Subjects: subject: Neurosciences
subject: FOS: Clinical medicine

description: Background: Tissue‐based research has recently led to a new patho‐mechanistic model of essential tremor (ET)—the cerebellar degenerative model. We are not aware of a study that has reviewed the current neuroimaging evidence, focusing on whether the studies support or refute the neurodegenerative hypothesis of ET. This was our aim.

Methods: References for this review were identified by searches of PubMed (1966 to February 2014).

Results: Several neuroimaging methods have been used to study ET, most of them based on magnetic resonance imaging (MRI). The methods most specific to address the question of neurodegeneration are MRI‐based volumetry, magnetic resonance spectroscopy, and diffusion‐weighted imaging. Studies using each of these methods provide support for the presence of cerebellar degeneration in ET, finding reduced cerebellar brain volumes, consistent decreases in cerebellar N‐acetylaspartate, and increased mean diffusivity. Other neuroimaging techniques, such as functional MRI and positron emission tomography (PET) are less specific, but still sensitive to potential neurodegeneration. These techniques are used for measuring a variety of brain functions and their impairment. Studies using these modalities also largely support cerebellar neuronal impairment. In particular, changes in 11C‐flumazenil binding in PET studies and changes in iron deposition in an MRI study provide evidence along these lines. The composite data point to neuronal impairment and likely neuronal degeneration in ET.

Discussion: Recent years have seen a marked increase in the number of imaging studies of ET. As a whole, the combined data provide support for the presence of cerebellar neuronal degeneration in this disease.
Le sfide della digital economy: la road map dell’OCSE
Creators: name: D'Ambrosio, Anna Ilaria
Publisher: name: Studi Tributari Europei
Year: 2020
Subjects: digital economy; international tax; unified approach; OCSE

description: La digital economy non può considerarsi un settore a sé stante, ma è ormai pacifico che si tratti di un carattere contingente a tutte le imprese che operano in ambito transnazionale (e non solo). La trasformazione del modo di fare impresa ha un impatto notevole anche sulle regole fiscali che per decenni hanno disciplinato la tassazione dei redditi prodotti worldwide: la realtà economica attuale non corrisponde al modello a cui si ispira il Modello OCSE di convenzione contro le doppie imposizioni; non è più possibile individuare una corrispondenza tra il luogo di produzione della ricchezza e l’ambito territoriale su cui uno Stato può legittimamente esercitare la propria potestà impositiva sulla base del criterio della stabile organizzazione. L’Organizzazione internazionale, quindi, si è fatta promotrice di un ripensamento dei canoni della fiscalità internazionale, con lo scopo di giungere ad una soluzione condivisa entro il 2020.
description: Studi Tributari Europei, Vol 9 (2019)
A guide to conserve amphibian species in Iran
Creators: name: Niknaddaf, Zahra
name: Loeffler-Henry, Karl
name: Hemami, Mahmoud Reza
Publisher: name: Taylor & Francis
Year: 2023
Subjects: subject: Ecology
subject: FOS: Biological sciences
subject: Biological Sciences not elsewhere classified

description: Globally, amphibians are one of the most threatened vertebrate groups and are hypersensitive to human-imposed habitat changes. Here we explore ways to conserve amphibians in two of the least-known biodiversity hotspots on earth, the Caucasus and Irano–Anatolian regions. We used two techniques: (ⅰ) combining species richness, endemism, and endangerness indices and (ⅱ) a species distribution model (SDM) to identify high-priority areas for Iran’s seven endemic and/or threatened amphibian species. The identified amphibian high-priority areas were then targeted to assess the levels of protection granted by the network of conservation areas (CAs) in Iran. We also computed the species-specific extent of occurrence (EOO) and the area of occupancy (AOO) to detect conservation gaps for the targeted species. Our results indicate that amphibian high-priority areas in Iran are mostly distributed across the Hyrcanian forest in the north and Zagros Mountains in the west. The gap analysis revealed that based on the most optimistic metric, 40% of amphibian hotspots are covered by CAs in Iran. However, the species-specific gap analysis showed that Iran’s CAs perform poorly at representing the EOO of all of the endemic and/or threatened amphibian species. These results suggest that expansion of CAs in Iran is essential for amphibian conservation.
Adipose Concentrations of Organochlorine Compounds and Breast Cancer Recurrence in Long Island, New York
Creators: name: Muscat, Joshua E.
name: Britton, Julie A.
name: Citron, Marc L.
name: Djordjevic, Mirjana V.
name: Kemeny, Margaret
name: Busch-Devereaux, Erna
name: Stellman, Steven D.
name: Pittman, Brian
Publisher: name: Columbia University
Year: 2003
Subjects: Oncology
Epidemiology

description: Several studies have measured the association between blood or adipose concentrations of organochlorinated compounds (OCs), such as pesticides and polychlorinated biphenyls (PCBs), and breast cancer. The estrogenic effects of OCs might adversely affect breast cancer recurrence. The participants were 224 women with nonmetastatic breast cancer enrolled in a New York-based case-control study. Supercritical fluid extraction followed by gas chromatography was conducted on adipose surgical specimens to determine OC concentrations. The mean follow-up time from surgery was 3.6 years. Thirty women (13.4%) were diagnosed with a recurrence. The concentration of pesticides and PCBs was correlated with baseline age and body mass index, but not with cancer stage. The highest tertile of total PCB concentration was associated with an increased risk of recurrence [relative risk (RR), 2.9; 95% confidence interval (CI), 1.02-8.2 versus the lowest tertile]. The risk for the highest tertile of the PCB congener Ballschmiter and Zell 118 was 4.0 (95% CI, 1.3-4.9). There was an increased risk for the middle level of the most abundant pesticide, 1,1-dichloro-2,2-di(4-chlorophenyl)ethylene (RR, 2.3; 95% CI, 0.9-5.7), and for beta-hexachlorocyclohexane, but not for their highest levels. Self-reported home termiticide exposure, alcohol consumption (> or = 1 drink/day), and race were not associated with prognosis. The RR for current cigarette smoking at diagnosis was 2.1 (95% CI, 0.9-5.1). In contrast to previous data showing no relationship between OC exposure and risk of breast cancer in these women, adipose PCB concentrations were associated with tumor recurrence. Pesticide levels were not related to recurrence.
Calibration of AGILE-GRID with In-Flight Data and Monte Carlo Simulations
Creators: name: Chen, Andrew W.
name: Argan, A.
name: Bulgarelli, A.
name: Cattaneo, P. W.
name: Contessi, T.
name: Giuliani, A.
name: Pittori, C.
name: Pucella, G.
name: Tavani, M.
name: Trois, A.
name: Verrecchia, F.
name: Barbiellini, G.
name: Caraveo, P.
name: Colafrancesco, S.
name: Costa, E.
name: De Paris, G.
name: Del Monte, E.
name: Di Cocco, G.
name: Donnarumma, I.
name: Evangelista, Y.
name: Ferrari, A.
name: Feroci, M.
name: Fioretti, V.
name: Fiorini, M.
name: Fuschino, F.
name: Galli, M.
name: Gianotti, F.
name: Giommi, P.
name: Giusti, M.
name: Labanti, C.
name: Lapshov, I.
name: Lazzarotto, F.
name: Lipari, P.
name: Longo, F.
name: Lucarelli, F.
name: Marisaldi, M.
name: Mereghetti, S.
name: Morelli, E.
name: Moretti, E.
name: Morselli, A.
name: Pacciani, L.
name: Pellizzoni, A.
name: Perotti, F.
name: Piano, G.
name: Picozza, P.
name: Pilia, M.
name: Prest, M.
name: Rapisarda, M.
name: Rappoldi, A.
name: Rubini, A.
name: Sabatini, S.
name: Santolamazza, P.
name: Soffitta, P.
name: Striani, E.
name: Trifoglio, M.
name: Valentini, G.
name: Vallazza, E.
name: Vercellone, S.
name: Vittorini, V.
name: Zanello, D.
Publisher: name: arXiv
Year: 2013
Subjects: subject: Instrumentation and Methods for Astrophysics (astro-ph.IM)
subject: High Energy Astrophysical Phenomena (astro-ph.HE)
subject: FOS: Physical sciences

description: Context: AGILE is a gamma-ray astrophysics mission which has been in orbit since 23 April 2007 and continues to operate reliably. The gamma-ray detector, AGILE-GRID, has observed Galactic and extragalactic sources, many of which were collected in the first AGILE Catalog. Aims: We present the calibration of the AGILE-GRID using in-flight data and Monte Carlo simulations, producing Instrument Response Functions (IRFs) for the effective area A_eff), Energy Dispersion Probability (EDP), and Point Spread Function (PSF), each as a function of incident direction in instrument coordinates and energy. Methods: We performed Monte Carlo simulations at different gamma-ray energies and incident angles, including background rejection filters and Kalman filter-based gamma-ray reconstruction. Long integrations of in-flight observations of the Vela, Crab and Geminga sources in broad and narrow energy bands were used to validate and improve the accuracy of the instrument response functions. Results: The weighted average PSFs as a function of spectra correspond well to the data for all sources and energy bands. Conclusions: Changes in the interpolation of the PSF from Monte Carlo data and in the procedure for construction of the energy-weighted effective areas have improved the correspondence between predicted and observed fluxes and spectra of celestial calibration sources, reducing false positives and obviating the need for post-hoc energy-dependent scaling factors. The new IRFs have been publicly available from the Agile Science Data Centre since November 25, 2011, while the changes in the analysis software will be distributed in an upcoming release.
title: SEDCOS : A Secure Device-to-Device Communication System for Disaster Scenarios
Creators: name: Kohnhäuser, Florian
name: Stute, Milan
name: Baumgärtner, Lars
name: Almon, Lars
name: Katzenbeisser, Stefan
name: Hollick, Matthias
name: Freisleben, Bernd
Publisher: name: IEEE
Year: 2017

description: During disasters, existing telecommunication infrastructures are often congested or even destroyed. In these situations, mobile devices can be interconnected using wireless ad hoc and disruption-tolerant networking to establish a backup emergency communication system for civilians and emergency services. However, such communication systems entail serious security risks, since adversaries may attempt to steal confidential data, fake notifications of emergency services, or perform denial-of-service (DoS) attacks. In this paper, we present SEDCOS, a secure device-to-device communication system for disaster scenarios. SEDCOS allows new users to join the network during disasters, mitigates flooding DoS attacks, and offers role revocation for detected adversaries to withdraw their permissions and exclude them from group communication. SEDCOS mitigates flooding DoS attacks and offers role revocation for detected adversaries to withdraw their permissions and exclude them from group communication. SEDCOS mitigates flooding DoS attacks and offers role revocation for detected adversaries to withdraw their permissions. We demonstrate the effectiveness of SEDCOS by large-scale network simulations.
Propuestas impositivas sobre la actividad económica digital
Creators: name: Lagos Rodríguez, Maria Gabriela
Publisher: name: Studi Tributari Europei
Year: 2020
Subjects: taxation; digital economy; digital services tax; corporate taxation; significant digital presence

description: The current economic environment is characterized by the relevance of technology in business models and also in the distribution channels of goods and services. These changes have not been harmless to tax systems. Traditional tax principles and figures are not capable of responding to current challenges, nor can changes be introduced at the pace that technological developments impose. In this context, the object of analysis in this work is the Proposals that the European Commission is putting forward in March 2018 as a response to the challenge of the digital economy. Proposals for Directives COM(2018) 147 and 148 final constitute a formal attempt to regulate the thorny problem of digital taxation, specifically to tackle the loss of resources that the current tax regulatory framework provides to large technology companies. The objective is to present and assess these proposals and to present a reflection on the nature of the tax on certain digital services and its possible application as opposed to the concept of significant digital presence.
description: Studi Tributari Europei, Vol 9 (2019)
Hole burning and higher order photon effects in attosecond light-atom interaction
Creators: name: Price, P. L.
name: Noordam, L. D.
name: Heuvell, H. B. van Linden van den
name: Robicheaux, F.
Publisher: name: arXiv
Year: 2014
Subjects: subject: Atomic Physics (physics.atom-ph)
subject: FOS: Physical sciences

description: We have performed calculations of attosecond laser-atom interactions for laser intensities where interesting two and three photon effects become relevant. In particular, we examine the case of "hole burning" in the initial orbital. Hole burning is present when the laser pulse duration is shorter than the classical radial period because the electron preferentially absorbs the photon near the nucleus. We also examine how 3 photon Raman process can lead to a time delay in the outgoing electron for the energy near one photon absorption. For excitation out of the hydrogen $2s$ state, an intensity of $2.2\times 10^{16}$ W/cm$^2$ leads to a 6 attosecond delay of the outgoing electron. We argue that this delay is due to the hole burning in the initial state.
Additional file 1 of MHY4571, a novel diarylcyclohexanone derivative, exerts anti-cancer activity by regulating the PKA-cAMP-response element-binding protein pathway in squamous cell lung cancer
Creators: name: Chung, Jae Heun
name: Choi, Ho Jung
name: Kang, Yong Jung
name: Kim, Yun Seong
name: Lee, Sang-Yull
name: Kwon, Ryuk Jun
name: Jeong, Han-Sol
name: Park, Su-Jung
name: Jeong, Yeongmu
name: Kang, Dongwan
name: Ko, Jeongin
name: Noh, SangGyun
name: Chung, Hae Young
name: Moon, Hyung Ryong
name: Yoon, Seong Hoon
Publisher: name: figshare
Year: 2022
Subjects: subject: Biochemistry
subject: Medicine
subject: Cell Biology
subject: Genetics
subject: FOS: Biological sciences
subject: Molecular Biology
subject: Pharmacology
subject: Biotechnology
subject: Developmental Biology
subject: Cancer
subject: 110309 Infectious Diseases
subject: FOS: Health sciences

description: Additional file 1: Figure S1. Design of a novel PKA inhibitor, MHY4571, from the structure of the well-known PKA inhibitor H89. Figure S2. Effect of MHY4571 on cell viability of LC-2/ad cells. Table S1. Key resources table. Table S2. Primer sequence. Table S3. In silico ADME for MHY4571.
The effects of fertilization treatments and cropping systems on long-term dynamics and spectroscopic characteristics of dissolved organic matter in paddy soil
Creators: name: Wu, Huiqiao
name: Kida, Morimaru
name: Domoto, Akiko
name: Hara, Masayuki
name: Ashida, Hitoshi
name: Suzuki, Takeshi
name: Fujitake, Nobuhide
Publisher: name: Taylor & Francis
Year: 2019
Subjects: subject: Physiology
subject: FOS: Biological sciences
subject: Pharmacology
subject: Environmental Sciences not elsewhere classified
subject: Chemical Sciences not elsewhere classified
subject: Ecology
subject: Biological Sciences not elsewhere classified
subject: Developmental Biology
subject: Plant Biology

description: We investigated a series of long-term soil samples (1976–2015) collected from a paddy field that underwent a conversion of cropping systems from double cropping to single cropping in 1991, with consistently different fertilization treatments. The fertilization treatments include (i) chemical fertilizer, (ii) chemical fertilizer + rice straw, (iii) chemical fertilizer + cattle manure compost, and (iv) chemical fertilizer + rice straw + fused phosphate + calcium silicate. We extracted dissolved organic matter (DOM) from the soil samples and analyzed it for the concentration of humic substances as well as for optical properties using ultraviolet-visible and excitation-emission matrix (EEM) spectroscopy. Different fertilization treatments did not significantly (P > 0.05) affect DOM and humic substance concentrations, while the soil total carbon (TC) content and DOM concentration consistently increased in the double cropping system and decreased in the single cropping system. The DOM/TC ratio, which is an indicator of the proportion of the labile fraction in TC pool, also showed a similar pattern. These results indicate that cropping systems had a larger effect on DOM concentration than the fertilization treatments. Five fluorescent components identified by parallel factor analysis of EEMs (three humic-like and two protein-like components) showed significant differences in the relative abundances under the different fertilization treatments. The manure compost application resulted in a higher tyrosine-like component relative abundance than the other chemical fertilizer applications. Overall, fertilization affected the DOM composition, while the cropping systems impacted both the concentration and spectroscopic property of paddy soil DOM.
Axiomata Ivridica Ex Septem Prioribvs Libri Qvarti FF. Titvlis, Aliisqve Ivris Concordantibvs Partibus conscripta; 1590
Creators: name: Hackelmann, Leopold
name: Herdegen, Konrad
name: Steinmann, Tobias
Publisher: name: Universitätsbibliothek der Ludwig-Maximilians-Universität München
Year: 2022

description: Vorlageform des Erscheinungsvermerks: 1590. Jenae Typis Tobiae Steinmanni.
The General Anti-Avoidance Rule in Chile and Its Application
Creators: name: Masbernat, Patricio
name: Ramos Fuente, Gloria
Publisher: name: Studi Tributari Europei
Year: 2020
Subjects: GAAR; tax avoidance; Chilean tax system; Chilean Tax Code

description: This paper aims to explain the GAARs in the Chilean tax system, its regulation, administrative sanctions and administrative and judicial proceedings of application. The authors explain the two kinds of GAAR (misuse or abuse of legal forms and simulation of agreement or contract), their requirements and conditions to be applied to specific cases. Then, it is explained the administrative proceeding for prior consultation of the taxpayers to the Tax Administration and their legal regime. The paper describes the administrative proceeding in situations of infringement of these rules, as well as the judicial proceeding and its consequences on the tax obligations of the taxpayer. Finally, the authors show how the Chilean Internal Revenue Service and Tax Courts have applied the GAARs.
description: Studi Tributari Europei, Vol 9 (2019)
Advanced Cold Molecule Electron EDM
Creators: name: ACME Collaboration
name: Campbell, Wesley C.
name: Chan, Cheong
name: DeMille, David
name: Doyle, John M.
name: Gabrielse, Gerald
name: Gurevich, Yulia V.
name: Hess, Paul W.
name: Hutzler, Nicholas R.
name: Kirilov, Emil
name: OLeary, Brendon
name: Petrik, Elizabeth S.
name: Spaun, Ben
name: Vutha, Amar C.
Publisher: name: arXiv
Year: 2013
Subjects: subject: Atomic Physics (physics.atom-ph)
subject: FOS: Physical sciences

description: Measurement of a non-zero electric dipole moment (EDM) of the electron within a few orders of magnitude of the current best limit of |d_e| < 1.05 e -27 e cm would be an indication of physics beyond the Standard Model. The ACME Collaboration is searching for an electron EDM by performing a precision measurement of electron spin precession in the metastable H state of thorium monoxide (ThO) using a slow, cryogenic beam. We discuss the current status of the experiment. Based on a data set acquired from 14 hours of running time over a period of 2 days, we have achieved a 1-sigma statistical uncertainty of 1 e -28 e cm/T^(1/2), where T is the running time in days.
description: International Conference for Atomic Physics (ICAP) 2012 proceedings paper. Accepted for publication in the European Physical Journal (EPJ). 13 pages, 5 figures, 3 tables
El desajuste de la vía económico-administrativa al Derecho de la Unión Europea en materia de cuestiones prejudiciales
Creators: name: Mata Sierra, Maria Teresa
Publisher: name: Studi Tributari Europei
Year: 2020
Subjects: Reference for a Preliminary ruling; Central Tax Tribunal (Spain); court or tribunal; tax amortisation of financial goodwill; TEAs

description: La Sentencia del Tribunal de Justicia de la Unión Europea de 21 de enero de 2020 cuestiona la naturaleza de “órgano jurisdiccional” conforme al Derecho europeo de los Tribunales Económico-administrativos, señalando su incapacidad para, a partir de esta fecha, presentar cuestiones prejudiciales ante el Alto Tribunal según lo dispuesto en el artículo 267 del TFUE. Se analiza en este estudio doctrinal el nuevo criterio jurisprudencial que se separa del seguido hasta la fecha, así como las implicaciones que este cambio de perspectiva debería tener en el Derecho interno.
description: Studi Tributari Europei, Vol 9 (2019)
In the Gray Zone in the Fragile X Gene: What are the Key Unanswered Clinical and Biological Questions?
Creators: name: Hall, Deborah A.
Publisher: name: Columbia University
Year: 2014
Subjects: subject: Neurosciences
subject: FOS: Clinical medicine

description: Smaller expansions (41–54 CGG repeats) in the fragile X mental retardation 1 (FMR1) gene are termed “gray zone” alleles. Only recently has interest in these expansions increased due to reporting of phenotypes unique to gray zone carriers or similar to those seen in individuals with larger expansions. As minimal research has focused on gray zone expansions, this paper asks several questions related to this topic. These include the following: What is the definition of the gray zone? Is there a risk of developing neurological signs in these carriers? Are there secondary gene effects that impact gray zone alleles or a biologic advantage to carrying these repeats? How do we counsel patients with gray zone expansions? The answers to these questions will help to determine the significance of these expansions and provide needed information to the research community and clinicians.
A new keyphrases extraction method based on suffix tree data structure for arabic documents clustering
Creators: name: Sahmoudi, Issam
name: Froud, Hanane
name: Lachkar, Abdelmonaime
Publisher: name: arXiv
Year: 2014
Subjects: subject: Computation and Language (cs.CL)
subject: Information Retrieval (cs.IR)
subject: FOS: Computer and information sciences
subject: H.2.3

description: Document Clustering is a branch of a larger area of scientific study known as data mining .which is an unsupervised classification using to find a structure in a collection of unlabeled data. The useful information in the documents can be accompanied by a large amount of noise words when using Full Text Representation, and therefore will affect negatively the result of the clustering process. So it is with great need to eliminate the noise words and keeping just the useful information in order to enhance the quality of the clustering results. This problem occurs with different degree for any language such as English, European, Hindi, Chinese, and Arabic Language. To overcome this problem, in this paper, we propose a new and efficient Keyphrases extraction method based on the Suffix Tree data structure (KpST), the extracted Keyphrases are then used in the clustering process instead of Full Text Representation. The proposed method for Keyphrases extraction is language independent and therefore it may be applied to any language. In this investigation, we are interested to deal with the Arabic language which is one of the most complex languages. To evaluate our method, we conduct an experimental study on Arabic Documents using the most popular Clustering approach of Hierarchical algorithms: Agglomerative Hierarchical algorithm with seven linkage techniques and a variety of distance functions and similarity measures to perform Arabic Document Clustering task. The obtained results show that our method for extracting Keyphrases increases the quality of the clustering results. We propose also to study the effect of using the stemming for the testing dataset to cluster it with the same documents clustering techniques and similarity/distance measures.
description: 17 pages, 3 figures
The existing Belgian administrative and criminal legal landscape against VAT tax fraud
Creators: name: Peeters, Bart
Publisher: name: Studi Tributari Europei
Year: 2020
Subjects: VAT; tax fraud; tax procedure

description: This text has been developed based on a general questionnaire to compare domestic approaches of a tax administration to combat tax fraud with regard to VAT. It elucidates on the Belgian practices and sheds a light on the competences of the tax administration in an investigative phase, as well as how the tax administration is able to sanction detected violations of VAT legislation. In this context it also makes some comparisons with the domestic tax legislation with regard to income taxes, as well as on the criminial prosecution of tax fraud. The goal of the article however remains only to enlighten the tax administration's competences and not to provide a full analysis of criminal law aspects in this context.
description: Studi Tributari Europei, Vol 9 (2019)
Mild Cognitive Impairment, Dementia, and Affective Disorders in Essential Tremor: A Prospective Study
Creators: name: Badarny, Samih
name: Sinoff, Gary
Publisher: name: Columbia University
Year: 2014
Subjects: subject: Neurosciences
subject: FOS: Clinical medicine

description: Background: It is now reported that non‐motor features, cognitive and affective problems, are becoming a major factor in essential tremor (ET). The aim of this study was to investigate the prevalence of cognitive and affective dysfunction in ET and to prospectively follow‐up changes in the subjects.

Methods: Fifty‐two persons over the age of 50 years were recruited from the Movement Disorder Clinic. The subjects underwent baseline neurological, cognitive, and mood assessments and repeat assessment 2 years later.

Results: The mean age was 68 years, with an average age of ET onset of 55.8 years and with a mean disease duration of 11.7 years. At initial cognitive assessment using various instruments and the Clinical Dementia Rating Scale, 69.2% had mild cognitive impairment (MCI). There were disturbances in phonemic fluency, verbal memory, concentration, and semantic fluency; 25% suffered from anxiety and 17.6% from depression. During the 2 years there was an annual 8.4% conversion rate to dementia, with all convertors initially suffering from MCI. Another 25% converted from no initial cognitive impairment to MCI within 2 years. At follow‐up the same percentage was still suffering from anxiety.

Discussion: The study confirms our hypothesis that ET patients suffer from MCI and anxiety. Though a control group was not used, the conversion rates for patients without ET and with/without MCI are known. The uniqueness of this study is that at follow‐up, those with ET and MCI had a similar conversion rate to dementia to those suffering from MCI only. Additionally, persons with ET and no initial cognitive impairment were found to be at greater risk for developing MCI than the normal population. Clinicians must increase their awareness of cognitive impairment and anxiety in persons with ET and begin immediate treatment when indicated.
title: SEMUD : Secure multi-hop device-to-device communication for 5G public safety networks
Creators: name: Schmittner, Milan
name: Asadi, Arash
name: Hollick, Matthias
Publisher: name: IEEE
Year: 2017

description: Multi-hop Device-to-Device (D2D) communication has emerged as a key enabler for public safety applications in 5G networks. A failure of these applications would be catastrophic since they control vital human-in-the-loop services. As a result, it is of utmost importance to identify and mitigate security risks prior to commercial deployment. To this end, we devise SEMUD, the first secure multi-hop D2D solution for 5G mobile networks. It enables robust and secure communication even in the absence of supporting infrastructure. We design SEMUD to be compliant with 3GPP Proximity-based Services, the standard to implement D2D communications. We implement SEMUD in the ns-3 simulator and our testbed. Via extensive simulation, we assert its resilience against strong adversaries and attacks. Furthermore, we show the energy efficiency and achievable throughput of our proposal on real devices.
Transient adhesion and conductance phenomena in initial nanoscale mechanical contacts between dissimilar metals
Creators: name: Paul, William
name: Oliver, David
name: Miyahara, Yoichi
name: Grütter, Peter
Publisher: name: arXiv
Year: 2013
Subjects: subject: Materials Science (cond-mat.mtrl-sci)
subject: Mesoscale and Nanoscale Physics (cond-mat.mes-hall)
subject: FOS: Physical sciences

description: We report on transient adhesion and conductance phenomena associated with tip wetting in mechanical contacts produced by the indentation of a clean W(111) tip into a Au(111) surface. A combination of atomic force microscopy and scanning tunneling microscopy was used to carry out indentation and to image residual impressions in ultra-high vacuum. The ~7 nm radii tips used in these experiments were prepared and characterized by field ion microscopy in the same instrument. The very first indentations of the tungsten tips show larger conductance and pull-off adhesive forces than subsequent indentations. After ~30 indentations to a depth of ~1.7 nm, the maximum conductance and adhesion forces reach steady-state values approximately 12x and 6x smaller than their initial value. Indentation of W(111) tips into Cu(100) was also performed to investigate the universality of tip wetting phenomena with a different substrate. We propose a model from contact mechanics considerations which quantitatively reproduces the observed decay rate of the conductance and adhesion drops with a 1/e decay constant of 9-14 indentation cycles. The results show that the surface composition of an indenting tip plays an important role in defining the mechanical and electrical properties of indentation contacts.
description: 8 pages, 7 figures
Dominance of limited arbuscular mycorrhizal fungal generalists of Sorghum bicolor in a semi-arid region in Sudan
Creators: name: Badi, Omer Badi Mohammed
name: Abdelhalim, Tilal Sayed
name: Eltayeb, Mohamed Mutasim
name: Gorafi, Yasir Serag Alnor
name: Tsujimoto, Hisashi
name: Taniguchi, Takeshi
Publisher: name: Taylor & Francis
Year: 2019
Subjects: subject: Cell Biology
subject: Evolutionary Biology
subject: FOS: Biological sciences
subject: Ecology
subject: Plant Biology

description: Despite the economic importance of sorghum in Sudan, its productivity is low. Arbuscular mycorrhizal fungi (AMF) enhance sorghum growth, survival, and nutrient uptake, and their manipulation may have potential in mitigating biotic and abiotic stresses during droughts. However, information on the AMF community in Sudan and the host-AMF specificity at the sorghum genotype level are unknown. We investigated the AMF community structure of 19 sorghum genotypes by next-generation sequencing in a semi-arid region. A total of 102 AMF operational taxonomic units (OTUs) were detected comprising four families: Glomeraceae (85.3%), Claroideoglomeraceae (10.8%), Paraglomeraceae (2.9%), and Diversisporaceae (1%). Among them, appearance ratio of three OTUs (2.9%) belonging to Rhizoglomus was more than 75%, whereas 75 OTUs had lower appearance ratio than 25%, indicating that the AMF community comprised a small number of generalist and a large number of rare OTUs. Non-metric multidimensional scaling and permutational multivariate analysis of variance showed no AMF specificity of the sorghum genotypes. The community assembly was strongly influenced by neutral processes, but 11 OTUs had higher relative frequency than expected by neutral model. The result includes the possibility that adaptability of AMF to soil environment and positive selection by host plant also affect the AMF community assembly. Our work showed that only a few Rhizoglomus species dominated without host plant genotype specificity in a semi-arid Sudanese cropland. Further research on functional analysis of the dominant AMF species may reveal the importance of the dominant AMF species for sorghum cultivation in Sudan.
TESF Somalia/Somalialand Briefing Note
Creators: name: Herring, E
name: Ismail, L
name: Elmi, M
name: Gillette, E
name: Jama, J
name: Rubac, A
name: A, Saeed
name: Stokes, K
Publisher: name: Zenodo
Year: 2020
Subjects: Education for Sustainable Development, Education for Sustainable Futures, Somalia, Somaliland

description: This country briefing note provides background information about Somalia/Somaliland, which is one of four hub countries in the Transforming Education for Sustainable Futures (TESF) Network Plus.
Additional file 1 of Ink-lithographic fabrication of silver-nanocrystal-based multiaxial strain gauge sensors through the coffee-ring effect for voice recognition applications
Creators: name: Ahn, Junhyuk
name: Choi, Hyung Jin
name: Bang, Junsung
name: Son, Gayeon
name: Oh, Soong Ju
Publisher: name: figshare
Year: 2022
Subjects: subject: Biophysics
subject: Space Science
subject: Molecular Biology
subject: Neuroscience
subject: 39999 Chemical Sciences not elsewhere classified
subject: FOS: Chemical sciences
subject: 111714 Mental Health
subject: FOS: Health sciences

description: Additional file 1: Figure S1. HRTEM images of a as-synthesized (left) and NH4Br-treated (right) Ag NCs. b UV–vis absorbance spectra, c FT-IR absorption profiles, and d XRD patterns of the as-synthesized (black) and NH4Br-treated Ag NCs with continuously (blue) and alternately printed patterns (red). Figure S2. Profile of waveform employed for inkjet printing the ligand ink. Figure S3. Plot of the AFM data corresponding to the Fig. 1c results. Figure S4. Optical image for investigating contact angle of the ligand ink on the Ag NC thin films. Figure S5. Optical images of ligand-ink-treated Ag NC line patterns. a Continuously (left) and alternately printed (right) Ag NC line patterns. b Changes in line width of the Ag NC line patterns with different micro-spacings of the jetting droplets (scale bar = 50 μm). Figure S6. a Front- and b top view optical images of the multiaxial strain gauge sensors attached to the 0.6%-strain-curved structure. Figure S7. a Schematic of films with alternately printed Ag NC patterns subjected to bending at different rotations. b Detailed schematic of alternately printed Ag NC patterns. Detailed top-view schematics of changes in the c alternately and d continuously printed Ag NC patterns with bending. Figure S8. a Gauge factor of alternately- (black dots) and continuously printed Ag NC patterns upon high bending strain. b Cycle test of alternately printed Ag NC patterns (upper = 1% strain; lower = 5% strain). Figure S9. Hysteresis plot of both Ag NC patterns with 1.0 % strain applied (filled circles or triangles) and released (vacant circles or triangles).
Risk Factors for Course of Posttraumatic Stress Disorder Among Vietnam Veterans: A 14-Year Follow-Up of American Legionnaires
Creators: name: Koenen, Karestan C.
name: Stellman, Jeanne M.
name: Stellman, Steven D.
name: Sommer Jr., John F.
Publisher: name: Columbia University
Year: 2003
Subjects: Epidemiology
Post-traumatic stress disorder
Veterans
Vietnam War, 1961-1975

description: Risk factors affecting the course of posttraumatic stress disorder (PTSD) are poorly understood. As part of a larger study on characterizing exposure to herbicides in Vietnam, the authors investigated this issue in a random sample of 1,377 American Legionnaires who had served in Southeast Asia during the Vietnam War and were followed over a 14-year period. High combat exposure, perceived negative community attitudes at homecoming, minority race, depression symptoms at Time 1, and more anger at Time 1 predicted a more chronic course. Community involvement at Time 1 was protective and associated with decreased risk at Time 2. Discomfort in disclosing Vietnam experiences was associated with an increased risk for developing PTSD but did not predict its course. Combat exposure predicted PTSD course more strongly than any other risk factor. Findings suggest recovery from PTSD is significantly influenced by perceived social support.
A multi-criteria decision-making framework for residential building renovation using pairwise comparison and TOPSIS methods
Creators: name: Pinzon Amorocho, Jerson Alexis
name: Hartmann, Timo
Publisher: name: Technische Universität Berlin
Year: 2022
Subjects: subject: 600 Technik, Medizin, angewandte Wissenschaften::620 Ingenieurwissenschaften::624 Ingenieurbau
subject: decision-making
subject: renovation
subject: pairwise comparison
subject: TOPSIS
subject: residential buildings

description: The rate at which buildings are renovated across Europe is expected to increase in the upcoming years. However, selecting renovation solutions for residential buildings is still a challenging task due to the participation of multiple stakeholders, lack of clear decision-making procedures, and diverse effects resulting from the renovation alternatives. Most of the existing approaches do not consider multiple stakeholders and focus mainly on weighting criteria and performing simulations to quantify alternatives' performance. Therefore, this paper presents a more complete Multi-criteria decision-making (MCDM) framework to support the decision-making process in renovation. To illustrate and validate the framework, it is implemented in two case studies based on a five-story building located in Spain. Each case includes five stakeholders. Two weighting settings are analysed to study the robustness and sensitivity of the proposed approach. The main contributions correspond to: 1) an MCDM enabling the participation of multiple stakeholders using the Pairwise comparison method; supporting the setting of objectives and criteria, promoting a comprehensive evaluation of the alternatives; and facilitating the integration of criteria weights and alternatives' performance through the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method; and 2) the validation of the proposed framework, especially the implementation of TOPSIS to evaluate renovation alternatives. Promoting the setting of objectives and criteria can enable discussions and encourage a broader and more complete analysis of renovation alternatives. In the two case studies, stakeholders included social aspects and assigned in total weights around 20% to this category. The Pairwise comparison and TOPSIS methods integrated the perspectives of stakeholders with different interests and the alternatives’ performance to obtain a shared view of the renovation and a final ranking of the alternatives to differentiate them accordingly and make a better-informed decision.
The GABA Hypothesis in Essential Tremor: Lights and Shadows
Creators: name: Gironell, Alexandre
Publisher: name: Columbia University
Year: 2014
Subjects: subject: Neurosciences
subject: FOS: Clinical medicine

description: Background: The gamma‐aminobutyric acid (GABA) hypothesis in essential tremor (ET) implies a disturbance of the GABAergic system, especially involving the cerebellum. This review examines the evidence of the GABA hypothesis.

Methods: The review is based on published data about GABA dysfunction in ET, taking into account studies on cerebrospinal fluid, pathology, electrophysiology, genetics, neuroimaging, experimental animal models, and human drug therapies.

Results: Findings from several studies support the GABA hypothesis in ET. The hypothesis follows four steps: 1) cerebellar neurodegeneration with Purkinje cell loss; 2) a decrease in GABA system activity in deep cerebellar neurons; 3) disinhibition in output deep cerebellar neurons with pacemaker activity; and 4) an increase in rhythmic activity of the thalamus and thalamo‐cortical circuit, contributing to the generation of tremor. Doubts have been cast on this hypothesis, however, by the fact that it is based on relatively few works, controversial post‐mortem findings, and negative genetic studies on the GABA system. Furthermore, GABAergic drug efficacy is low and some GABAergic drugs do not have antitremoric efficacy.

Discussion: The GABA hypothesis continues to be the most robust pathophysiological hypothesis to explain ET. There is light in all GABA hypothesis steps, but a number of shadows cannot be overlooked. We need more studies to clarify the neurodegenerative nature of the disease, to confirm the decrease of GABA activity in the cerebellum, and to test more therapies that enhance the GABA transmission specifically in the cerebellum area.
The Non-motor Features of Essential Tremor: A Primary Disease Feature or Just a Secondary Phenomenon?
Creators: name: Jhunjhunwala, Ketan
name: Pal, Pramod K.
Publisher: name: Columbia University
Year: 2014
Subjects: subject: Neurosciences
subject: FOS: Clinical medicine

description: Essential tremor (ET) is a pathologically heterogeneous neurodegenerative disorder with both motor and increasingly recognized non-motor features. It is debated whether the non-motor manifestations in ET result from widespread neurodegeneration or are merely secondary to impaired motor functions and decreased quality of life due to tremor. It is important to review these features to determine how to best treat the non-motor symptoms of patients and to understand the basic pathophysiology of the disease and develop appropriate pharmacotherapies. In this review, retrospective and prospective clinical studies were critically analyzed to identify possible correlations between the severities of non-motor features and tremor. We speculated that if such a correlation existed, the non-motor features were likely to be secondary to tremor. According to the current literature, the deficits in executive function, attention, concentration, and memory often observed in ET are likely to be a primary manifestation of the disease. It has also been documented that patients with ET often exhibit characteristic personality traits. However, it remains to be determined whether the other non-motor features often seen in ET, such as anxiety, depression, and sleep disturbances are primary or secondary to motor manifestations of ET and subsequent poor quality of life. Finally, there is evidence that patients with ET can also have impaired color vision, disturbances of olfaction, and hearing impairments, though there are few studies in these areas. Further investigations of large cohorts of patients with ET are required to understand the prevalence, nature, and true significance of the non-motor features in ET.