julilili42/papers huggingface dataset:
Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
2015-06-24

Abstract This paper presents the general design of thin-capitalization rules and summarizes the economic effects of such rules as identified in theoretical models. We review empirical studies providing evidence on the experience with (German) thin-capitalization rules as well as on the adjustment of German multinationals to foreign thin-capitalization rules. Special emphasis is given to the development in Germany, because Germany went a long way in limiting interest deductibility by enacting a drastic change in its thin-capitalization rules in 2008, and because superb German data on multinational finance allows for testing several aspects consistently. We then discuss the experience of the Nordic countries with thin-capitalization rules. Briefly reviewing potential alternatives as well, we believe that the arm’s-length principle is administratively too costly and impracticable, whereas we argue that controlled-foreign-company rules might be another promising avenue for limiting internal debt shifting. Fundamental tax reforms towards a system with either "allowance for corporate equity" (ACE) or a "comprehensive business income tax" (CBIT) should also eliminate any thin-capitalization incentive.
Prestimulus oscillatory alpha power and connectivity patterns predispose perceptual integration of an audio and a tactile stimulus
2015-06-24

Abstract To efficiently perceive and respond to the external environment, our brain has to perceptually integrate or segregate stimuli of different modalities. The temporal relationship between the different sensory modalities is therefore essential for the formation of different multisensory percepts. In this magnetoencephalography study, we created a paradigm where an audio and a tactile stimulus were presented by an ambiguous temporal relationship so that perception of physically identical audiotactile stimuli could vary between integrated (emanating from the same source) and segregated. This bistable paradigm allowed us to compare identical bimodal stimuli that elicited different percepts, providing a possibility to directly infer multisensory interaction effects. Local differences in alpha power over bilateral inferior parietal lobules (IPLs) and superior parietal lobules (SPLs) preceded integrated versus segregated percepts of the two stimuli (audio and tactile). Furthermore, differences in long‐range cortical functional connectivity seeded in rIPL (region of maximum difference) revealed differential patterns that predisposed integrated or segregated percepts encompassing secondary areas of all different modalities and prefrontal cortex. We showed that the prestimulus brain states predispose the perception of the audiotactile stimulus both in a global and a local manner. Our findings are in line with a recent consistent body of findings on the importance of prestimulus brain states for perception of an upcoming stimulus. This new perspective on how stimuli originating from different modalities are integrated suggests a non‐modality specific network predisposing multisensory perception. Hum Brain Mapp 36:3486–3498, 2015 . © 2015 Wiley Periodicals, Inc .
pH‐sensitive polyelectrolyte films derived from submicron chitosan/Eudragit® L 100‐55 complexes: Physicochemical characterization and in vitro drug release
2015-06-24

ABSTRACT The objectives of this study were to prepare films from submicron chitosan/Eudragit ® L100‐55 polyelectrolyte complexes (CH/EL PEC) and to assess the influence of CH molecular weight and CH/EL mass ratio on their structure and drug‐release properties. The films were obtained by a simple, environmentally friendly, casting/solvent evaporation method and the verapamil hydrochloride (VH) was used as model drug. Submicron size, narrow size distribution, and acceptable stability of CH/EL PECs were confirmed by DLS and laser Doppler microelectrophoresis. SEM analysis revealed nonporous inner structure and flat surface of the films. Interactions between comprising polymers and formation of CH/EL PEC were established by DSC and FT‐IR spectroscopy. In vitro swelling and drug release studies revealed the pH sensitivity of the films, with burst drug release in acidic conditions (pH 1.2) and sustained release in phosphate buffers pH 5.8, 6.8, and 7.4. The slowest VH release was achieved from the films prepared from equal amounts of EL and CH of higher molecular weight, confirming the significance of the CH/EL ratio and CH molecular weight on their ability to sustain drug release. The obtained results suggested that presented, simple, and eco‐friendly preparation procedure can be used to obtain pH‐sensitive CH/EL PEC films with a promising potential as drug carriers. © 2015 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2015 , 132 , 42583.
Tree species identity and functional traits but not species richness affect interrill erosion processes in young subtropical forests
2015-06-24

Abstract. Soil erosion is seriously threatening ecosystem functioning in many parts of the world. In this context, it is assumed that tree species richness and functional diversity of tree communities can play a critical role in improving ecosystem services such as erosion control. An experiment with 170 micro-scale runoff plots was conducted to investigate the influence of tree species richness and identity as well as tree functional traits on interrill erosion in a young forest ecosystem. An interrill erosion rate of 47.5 t ha−1 a−1 was calculated. This study provided evidence that different tree species affect interrill erosion, but higher tree species richness did not mitigate soil losses in young forest stands. Thus, different tree morphologies have to be considered, when assessing erosion under forest. High crown cover and leaf area index reduced soil losses in initial forest ecosystems, whereas rising tree height increased them. Even if a leaf litter cover was not present, remaining soil surface cover by stones and biological soil crusts was the most important driver for soil erosion control. Furthermore, soil organic matter had a decreasing influence on soil loss. Long-term monitoring of soil erosion under closing tree canopies is necessary and a wide range of functional tree traits should be taken into consideration in future research.
Papillary Tumor of the Pineal Region: A Distinct Molecular Entity
2015-06-25

Abstract Papillary tumor of the pineal region ( PTPR ) is a neuroepithelial brain tumor, which might pose diagnostic difficulties and recurs often. Little is known about underlying molecular alterations. We therefore investigated chromosomal copy number alterations, DNA methylation patterns and mRNA expression profiles in a series of 24 PTPR s. Losses of chromosome 10 were identified in all 13 PTPR s examined. Losses of chromosomes 3 and 22q (54%) as well as gains of chromosomes 8p (62%) and 12 (46%) were also common. DNA methylation profiling using I llumina 450k arrays reliably distinguished PTPR from ependymomas and pineal parenchymal tumors of intermediate differentiation. PTPR could be divided into two subgroups based on methylation pattern, PTPR group 2 showing higher global methylation and a tendency toward shorter progression‐free survival ( P = 0.06). Genes overexpressed in PTPR as compared with ependymal tumors included SPDEF , known to be expressed in the rodent subcommissural organ. Notable SPDEF protein expression was encountered in 15/19 PTPR s as compared with only 2/36 ependymal tumors, 2/19 choroid plexus tumors and 0/23 samples of other central nervous system ( CNS ) tumor entities. In conclusion, PTPR s show typical chromosomal alterations as well as distinct DNA methylation and expression profiles, which might serve as useful diagnostic tools.
Augmenting LTP-Like Plasticity in Human Motor Cortex by Spaced Paired Associative Stimulation
2015-06-25

Paired associative stimulation (PASLTP) of the human primary motor cortex (M1) can induce LTP-like plasticity by increasing corticospinal excitability beyond the stimulation period. Previous studies showed that two consecutive PASLTP protocols interact by homeostatic metaplasticity, but animal experiments provided evidence that LTP can be augmented by repeated stimulation protocols spaced by ~30 min. Here we tested in twelve healthy selected PASLTP responders the possibility that LTP-like plasticity can be augmented in the human M1 by systematically varying the interval between two consecutive PASLTP protocols. The first PASLTP protocol (PAS1) induced strong LTP-like plasticity lasting for 30-60 min. The effect of a second identical PASLTP protocol (PAS2) critically depended on the time between PAS1 and PAS2. At 10 min, PAS2 prolonged the PAS1-induced LTP-like plasticity. At 30 min, PAS2 augmented the LTP-like plasticity induced by PAS1, by increasing both magnitude and duration. At 60 min and 180 min, PAS2 had no effect on corticospinal excitability. The cumulative LTP-like plasticity after PAS1 and PAS2 at 30 min exceeded significantly the effect of PAS1 alone, and the cumulative PAS1 and PAS2 effects at 60 min and 180 min. In summary, consecutive PASLTP protocols interact in human M1 in a time-dependent manner. If spaced by 30 min, two consecutive PASLTP sessions can augment LTP-like plasticity in human M1. Findings may inspire further research on optimized therapeutic applications of non-invasive brain stimulation in neurological and psychiatric diseases.
Documenting Differences between Early Stone Age Flake Production Systems: An Experimental Model and Archaeological Verification
2015-06-25

This study investigates morphological differences between flakes produced via "core and flake" technologies and those resulting from bifacial shaping strategies. We investigate systematic variation between two technological groups of flakes using experimentally produced assemblages, and then apply the experimental model to the Cutting 10 Mid -Pleistocene archaeological collection from Elandsfontein, South Africa. We argue that a specific set of independent variables--and their interactions--including external platform angle, platform depth, measures of thickness variance and flake curvature should distinguish between these two technological groups. The role of these variables in technological group separation was further investigated using the Generalized Linear Model as well as Linear Discriminant Analysis. The Discriminant model was used to classify archaeological flakes from the Cutting 10 locality in terms of their probability of association, within either experimentally developed technological group. The results indicate that the selected independent variables play a central role in separating core and flake from bifacial technologies. Thickness evenness and curvature had the greatest effect sizes in both the Generalized Linear and Discriminant models. Interestingly the interaction between thickness evenness and platform depth was significant and played an important role in influencing technological group membership. The identified interaction emphasizes the complexity in attempting to distinguish flake production strategies based on flake morphological attributes. The results of the discriminant function analysis demonstrate that the majority of flakes at the Cutting 10 locality were not associated with the production of the numerous Large Cutting Tools found at the site, which corresponds with previous suggestions regarding technological behaviors reflected in this assemblage.
Intimacy and exposure – the Armenian “tun” and Yerevan’s public space
2015-06-25

Purpose – In contrast to the dominant accounts in post-Soviet studies that see public and private as two spheres existing in parallel, the purpose of this paper is to argue that in Armenia the public-private dichotomy can be better understood as a spectrum of different kinds of interactions between the state and private actors/social groups representing different sets of socio-cultural values, which are mirrored in Yerevan’s city planning and housing. Design/methodology/approach – The data derives from long-term ethnographic fieldwork in Yerevan. To analyse the data set the author used methods common in social and cultural anthropology. The theoretical background derives from urban anthropology (Liu), theories on housing (Carsten and Hugh-Jones), the anthropology of values (Dumont), and the anthropology of states (Herzfeld) linked to the debate on modernity. Findings – The author demonstrates that basic cultural concepts, norms, expectations, rules, beliefs, and values currently take effect on both sides (public and private/state and people), and that personal networks in Armenia are no longer used to trick an alien state, but also used by the state elites to gain advantage. The degree of intimacy of social relations thereby structures urban space and behaviour. Originality/value – The paper looks at the public-private dichotomy in post-Soviet states from a new perspective, which is inspired by the anthropology of (socio-cultural) values, and argues that cultural intimacy (Herzfeld) is – simultaneously – a unifying and a separating fact in the relationship of states and people.
The Neolithic Settlement Landscape of the Southeastern Swabian Alb
2015-06-25

This paper presents goals, methods, and preliminary results of a collaborative project investigating Neolithic settlement and land use of the southeastern Swabian Alb limestone plateau region in southwestern Germany. The project combines systematic surveys of plowed fields and analysis of large private collections to investigate site distributions on the plateau, which is largely poor in surface water but a source of regionally important chert raw material. GIS based comparisons of site locations in terms of soil type and their agricultural potential, distance to water, and distance to chert sources show that numerous sites from the Bandkeramik to the younger Neolithic are associated with either chert sources or high-quality settlement locations. A number of extensive private collections provide a rich foundation to investigate functional and chronological differences among site locations. Preliminary results of lithics and ceramics analyses of nine sites indicate chronological variability as well as dissimilar characteristics in blade core technology and abundance and types of retouched tools between chert-extraction sites and settlements.
PTEN regulates IGF‐1R‐mediated therapy resistance in melanoma
2015-06-26

Summary Inhibition of the mitogen‐activated protein kinase ( MAPK ) pathway is a major advance in the treatment of metastatic melanoma. However, its therapeutic success is limited by the rapid emergence of drug resistance. The insulin‐like growth factor‐1 receptor ( IGF ‐1R) is overexpressed in melanomas developing resistance toward the BRAF V 600 inhibitor vemurafenib. Here, we show that hyperactivation of BRAF enhances IGF ‐1R expression. In addition, the phosphatase activity of PTEN as well as heterocellular contact to stromal cells increases IGF ‐1R expression in melanoma cells and enhances resistance to vemurafenib. Interestingly, PTEN ‐negative melanoma cells escape IGF ‐1R blockade by decreased expression of the receptor, implicating that only in melanoma patients with PTEN ‐positive tumors treatment with IGF ‐1R inhibitors would be a suitable strategy to combat therapy resistance. Our data emphasize the crosstalk and therapeutic relevance of microenvironmental and tumor cell‐autonomous mechanisms in regulating IGF ‐1R expression and by this sensitivity toward targeted therapies.
Water Channels Aquaporin 4 and -1 Expression in Subependymoma Depends on the Localization of the Tumors
2015-06-26

Taken together, we show in this study that in the benign subependymomas aquaporins 1 and 4 are dramatically redistributed and upregulated. We speculate that extracellular environments of infra- and supratentorial subependymomas are different and lead to different distribution patterns of aquaporin 4 and -1.
Formation of chloroform and tetrachloroethene by Sinorhizobium meliloti strain 1021
2015-06-28

Volatile organohalogen compounds (VOX) strongly influence atmospheric chemistry and Earth's climate. Besides anthropogenic emissions they are naturally produced by either abiotic or biotic pathways in various environments. Particularly in soils, microbial processes drive the natural halogen cycle but the direct link to microbial VOX formation has not been studied in detail yet. In this study we provide evidence that the common and widespread soil bacterium Sinorhizobium meliloti strain 1021 forms chloroform and tetrachloroethene. The potential contribution of S. meliloti to soil VOX release could significantly influence soil and atmospheric chemistry.
A Simulation Study on Methods of Correcting for the Effects of Extreme Response Style
2015-06-29

The impact of response styles such as extreme response style (ERS) on trait estimation has long been a matter of concern to researchers and practitioners. This simulation study investigated three methods that have been proposed for the correction of trait estimates for ERS effects: (a) mixed Rasch models, (b) multidimensional item response models, and (c) regression residuals. The methods were compared with respect to their ability of recovering the true latent trait levels. Data were generated according to a unidimensional model with only one trait, a mixed Rasch model with two populations of ERS and non-ERS, and a two-dimensional model incorporating a trait and an ERS dimension. The data were analyzed using the same models as well as linear regression where the trait estimate is regressed on an ERS score and the resulting residual is considered the corrected trait estimate. Over all conditions, the two-dimensional model achieved the best trait recovery, though the difference to the unidimensional model was rather small. Mixed Rasch models were in general inferior to the other correction methods. When the trait and ERS showed no to weak correlations, ERS appeared to have a minor impact on trait estimation.
Point‐of‐Use Devices for Attenuation of Trace Organic Compounds in Water
2015-06-29

Trace organic compounds (TOrCs) continue to be detected in drinking water, and their recalcitrance makes them difficult to attenuate without installing expensive advanced treatment processes. Because human consumption is a small portion of net household water use, point‐of‐use (POU) devices may provide additional security against drinking water contaminants. This research evaluated three pitcher and two refrigerator POU devices using two waters. Refrigerator POU devices removed more TOrCs over the manufacturer's expected lifetime in terms of total mass than the pitcher POU devices. Average removal through all filters for nonionic, hydrophobic compounds was higher than for hydrophilic compounds in both waters. Removal of ionic compounds was enhanced by cation/anion exchange resins present in pitcher POU devices. Results indicated that POU devices are capable of removing significant amounts of organic contaminants in water. However, removal of a specific compound depends on its molecular properties, treatment technology implemented, and water quality and lifetime of the cartridge.
The Cellular Proteins Grb2 and DDX3 Are Increased upon Human Cytomegalovirus Infection and Act in a Proviral Fashion
2015-06-29

While it is well established that human cytomegalovirus (HCMV) upregulates many cellular proteins and incorporates several of them into its virion, little is known about the functional relevance of such virus-host interactions. Two cellular proteins, Grb2 and DDX3, gained our interest as they appeared enriched in virion particles and this incorporation depended on the viral tegument protein pp65, suggesting a functional relevance. We therefore tested whether the level of these proteins is altered upon HCMV infection and whether they support viral replication. Immunoblotting analyses of cellular fractions showed increased levels of both proteins in infected cells with a maximum at 2 d p.i. and a reduction of the soluble Grb2 fraction. Knockdown of either gene by transfection of siRNAs reduced viral spread not only of the cell culture adapted HCMV strain TB40/E but also of recent clinical isolates. Apparently, Grb2 and DDX3 are proviral cellular factors that are upregulated in infected cells.
Nerve ultrasound in miller fisher variant of Guillain–Barré syndrome
2015-06-29

ABSTRACT Introduction : Focal enlargement of the peripheral and spinal nerves, visualized using high‐resolution ultrasound (HRUS), has been reported in early Guillain–Barré syndrome, but not in the Miller Fisher variant. We report the use of HRUS in 2 patients who presented with acute ataxic neuropathy, areflexia, and ophthalmoparesis. Methods : Ultrasound and/or nerve conduction studies (NCS) of peripheral nerves, the vagus, and spinal nerves C5/6 were performed at onset and 2 weeks after immunoglobulin therapy. Results : Both patients fulfilled criteria for diagnosis of Miller Fisher syndrome (MFS). Laboratory findings revealed elevated ganglioside Q1b antibodies in both and an albuminolocytologic dissociation in 1 patient. In addition, 1 patient had NCS evidence for demyelinating neuropathy. However, ultrasound showed focal enlargement in the vagus, the spinal nerves, and/or in the peripheral nerves in both patients. After therapy, nerve enlargement decreased in parallel with clinical improvement. Conclusion : Spinal and/or peripheral nerve enlargement supports the diagnosis of MFS in early phases of the disease. Muscle Nerve 52 : 1106–1110, 2015
Stability diagram of the collective atomic recoil laser with thermal atoms
2015-06-29

We experimentally investigate cold thermal atoms in a single sidedly pumped optical ring resonator for temperatures between 0.4 and . The threshold for collective atomic recoil lasing (CARL) is recorded for various pump-cavity detunings. The resulting stability diagram is interpreted by simulating the classical CARL equations. We find that the stability diagram for thermal atoms shows the same asymmetry as observed for Bose-Einstein condensates in previous experiments. Whereas for condensates the asymmetry is well explained by a Dicke-type quantum model we here discuss a simplified classical model. It complements the quantum model and provides an intuitive explanation based on the change in the long-range atomic interaction with pump-cavity detuning.
Some remarks on the use of effective Lagrangians in QED and QCD
2015-06-29

We discuss in this paper the usefulness of the effective Lagrangians [Formula: see text] of QED and QCD within the one-loop approximation. Instead of calculating [Formula: see text] via complicated computations with Schwinger’s proper-time technique or Feynman graphs, we prefer to employ the energy–momentum tensor and the leading-log model. The advantage is that we do not have to demand the external electromagnetic or color field to be constant. There are also some critical remarks added which cast doubt on the use of [Formula: see text] with covariant constant fields in explaining the nature of the QCD vacuum.