pinecone/core-2020-05-10-deduplication huggingface dataset:
Corporate Taxes and the Location of Intangible Assets Within Multinational Firms

Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs) due to a highly intransparent transfer pricing process. This paper argues that for both reasons, MNEs have an incentive to locate intangible property at affiliates with a relatively low corporate tax rate. Using panel data on European MNEs and controlling for unobserved time--constant heterogeneity between affiliates, we find that the lower a subsidiary's tax rate relative to other affiliates of the multinational group the higher is its level of intangible asset investment. This effect is statistically and economically significant, even after controlling for subsidiary size and accounting for a dynamic intangible investment pattern.
Externalities and the Allocation of Decision Rights in the Theory of the Firm

This paper views authority as the right to undertake decisions that have external effects on other members of the organization. Because of contractual incompleteness, monetary incentives are insufficient to internalize these effects in the decision maker’s objective. The optimal assignment of decision rights minimizes the resulting inefficiencies. We illustrate this in a principal–agent model where the principal retains the authority to select ‘large’ projects but delegates the decision right to the agent to implement ‘small’ projects. Extensions of the model discuss the role of effort incentives, asymmetric information and multistage decisions.
Physical aging of molecular glasses studied by a device allowing for rapid thermal equilibration

Aging to the equilibrium liquid state of organic glasses is studied. The glasses were prepared by cooling the liquid to temperatures just below the glass transition. Aging following a temperature jump was studied by measuring the dielectric loss at a fixed frequency using a microregulator in which temperature is controlled by means of a Peltier element. Compared to conventional equipment, the new device adds almost two orders of magnitude to the span of observable aging times. Data for the following five glass-forming liquids are presented: dibutyl phthalate, diethyl phthalate, 2,3-epoxy propyl-phenyl-ether, 5-polyphenyl-ether, and triphenyl phosphite. The aging data were analyzed using the Tool–Narayanaswamy formalism. The following features are found for all five liquids: (1) The liquid has an “internal clock,” a fact that is established by showing that aging is controlled by the same material time that controls the dielectric properties. (2) There are no so-called expansion gaps between the long-time limits of the relaxation rates following up and down jumps to the same temperature. (3) At long times, the structural relaxation appears to follow a simple exponential decay. (4) For small temperature steps, the rate of the long-time exponential structural relaxation is identical to that of the long-time decay of the dipole autocorrelation function.Aging to the equilibrium liquid state of organic glasses is studied. The glasses were prepared by cooling the liquid to temperatures just below the glass transition. Aging following a temperature jump was studied by measuring the dielectric loss at a fixed frequency using a microregulator in which temperature is controlled by means of a Peltier element. Compared to conventional equipment, the new device adds almost two orders of magnitude to the span of observable aging times. Data for the following five glass-forming liquids are presented: dibutyl phthalate, diethyl phthalate, 2,3-epoxy propyl-phenyl-ether, 5-polyphenyl-ether, and triphenyl phosphite. The aging data were analyzed using the Tool–Narayanaswamy formalism. The following features are found for all five liquids: (1) The liquid has an “internal clock,” a fact that is established by showing that aging is controlled by the same material time that controls the dielectric properties. (2) There are no so-called expansion gaps between the long-time limits of the relaxation rates following up and down jumps to the same temperature. (3) At long times, the structural relaxation appears to follow a simple exponential decay. (4) For small temperature steps, the rate of the long-time exponential structural relaxation is identical to that of the long-time decay of the dipole autocorrelation function
Polymorphisms near TBX5 and GDF7 are associated with increased risk for Barrett's esophagus.

BACKGROUND & AIMS: Barrett's esophagus (BE) increases the risk of esophageal adenocarcinoma (EAC). We found the risk to be BE has been associated with single nucleotide polymorphisms (SNPs) on chromosome 6p21 (within the HLA region) and on 16q23, where the closest protein-coding gene is FOXF1. Subsequently, the Barrett's and Esophageal Adenocarcinoma Consortium (BEACON) identified risk loci for BE and esophageal adenocarcinoma near CRTC1 and BARX1, and within 100 kb of FOXP1. We aimed to identify further SNPs that increased BE risk and to validate previously reported associations. METHODS: We performed a genome-wide association study (GWAS) to identify variants associated with BE and further analyzed promising variants identified by BEACON by genotyping 10,158 patients with BE and 21,062 controls. RESULTS: We identified 2 SNPs not previously associated with BE: rs3072 (2p24.1; odds ratio [OR] = 1.14; 95% CI: 1.09-1.18; P = 1.8 × 10(-11)) and rs2701108 (12q24.21; OR = 0.90; 95% CI: 0.86-0.93; P = 7.5 × 10(-9)). The closest protein-coding genes were respectively GDF7 (rs3072), which encodes a ligand in the bone morphogenetic protein pathway, and TBX5 (rs2701108), which encodes a transcription factor that regulates esophageal and cardiac development. Our data also supported in BE cases 3 risk SNPs identified by BEACON (rs2687201, rs11789015, and rs10423674). Meta-analysis of all data identified another SNP associated with BE and esophageal adenocarcinoma: rs3784262, within ALDH1A2 (OR = 0.90; 95% CI: 0.87-0.93; P = 3.72 × 10(-9)). CONCLUSIONS: We identified 2 loci associated with risk of BE and provided data to support a further locus. The genes we found to be associated with risk for BE encode transcription factors involved in thoracic, diaphragmatic, and esophageal development or proteins involved in the inflammatory response
Surgeons’ perspectives on surgical wound infection rate data in Queensland, Australia.

Background The results of the Study on the Efficacy of Nosocomial Infection Control (SENIC) project demonstrated that hospitals with active infection control programs had lower rates of nosocomial infection than those without such programs. A key component of these programs was the inclusion of a systematic method for monitoring nosocomial infection and reporting these infections to clinicians.  Objectives To identify the perspectives of surgeons in Queensland, Australia, regarding infection rate data in terms of its accuracy and usefulness as well as their perceptions regarding acceptable infection rates for surgical procedures classified as "clean" or "contaminated."  Methods A postal survey was conducted, with a convenience sample of 510 surgeons.  Results More than 40% (n = 88) of respondents believed that the acceptable infection rate associated with clean surgical procedures should be less than 1%, a rate much lower than the threshold of 1.4% to 4.1% set by the Australian Council on Healthcare Standards (ACHS). Almost 30% (n = 55) of respondents reported that they would accept infection rates of 10% or higher for contaminated surgical procedures, which is higher than the ACHS threshold of 1.4% to 7.9%. Respondents identified failure to include postdischarge infections in the data and difficulties standardizing criteria for diagnosis of infection as the major impediments to the accuracy and usefulness of data provided.  Conclusion The results of this study have significant implications in relation to the preparation of surgical site infection reports, especially in relation to the inclusion of postdischarge surveillance data and information regarding pathogens, antibiotic sensitivities, and comorbidities of patients developing surgical site infection. Surgeons also identified the need to include information regarding the use of standardized definitions in the diagnosis of wound infection and parameters that allow comparison of infection rates to improve their perceptions regarding data accuracy and usefulness.Full Tex
Jet-vetoed Higgs cross section in gluon fusion at N3LO+NNLL with small-R resummation.

We present new results for the jet-veto efficiency and zero-jet cross section in Higgs production through gluon fusion. We incorporate the N3LO corrections to the total cross section, the NNLO corrections to the 1-jet rate, NNLL resummation for the jet p t and LL resummation for the jet radius dependence. Our results include known finite-mass corrections and are obtained using the jet-veto efficiency method, updated relative to earlier work to take into account what has been learnt from the new precision calculations that we include. For 13 TeV collisions and using our default choice for the renormalisation and factorisation scales, μ 0 = m H /2, the matched prediction for the jet-veto efficiency increases the pure N3LO prediction by about 2% and the two have comparable uncertainties. Relative to NNLO+NNLL results, the new prediction is 2% smaller and the uncertainty reduces from about 10% to a few percent. Results are also presented for the central scale μ 0 = m H
Synthesis of β-benzo[b]thienyldehydrophenylalanine derivatives by one-pot palladium-catalyzed borylation and suzuki coupling (BSC) and metal-assisted intramolecular cyclization: studies of fluorescence and antimicrobial activity

Palladium-catalyzed borylation and Suzuki coupling (BSC) in a one-pot procedure was successfully applied to the synthesis
of several β-substituted dehydrophenylalanines in the
benzo[b]thiophene series, with the stereochemistry of the
starting materials being maintained. Bromobenzo[b]thiophenes
bearing an ortho EDG (OMe or Me) were used as the
components to be borylated with pinacolborane, whilst pure
stereoisomers of β-bromodehydrophenylalanines were used
as the other Suzuki coupling components. Treatment of the
obtained methyl ester of (Z)-N-(tert-butoxycarbonyl)-β-
(2,3,5-trimethylbenzo[b]thien-6-yl)dehydrophenylalanine
with Pd(OAc)2 and Cu(OAc)2 in DMF at 160 °C gave two in dole derivatives (1:3), the major product resulting from isomerization
and cyclization and the minor product resulting
from direct cyclization (thienoindole). Carrying out the reaction
at 100 °C gave the same products in similar amounts.
Use of the methyl ester of (Z)-N-(tert-butoxycarbonyl)-β-
(2,3,7-trimethylbenzo[b]thien-6-yl)dehydrophenylalanine as
starting material gave only one product, resulting from isomerization
and cyclization at 100 °C. Two of the cyclized compounds
were subjected to fluorescence studies; the thienoindole
could be useful as a fluorescent probe. Preliminary studies
of antimicrobial activity were performed on the precursors
and on the cyclized products
Institutional legacies and HRM: :
                    similarities and differences in HRM practices in Portugal and Mozambique

This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.This is a study of institutional change and continuity, comparing the trajectories followed by Mozambique and its formal colonial power Portugal in HRM, based on two surveys of firm level practices. The colonial power sought to extend the institutions of the metropole in the closing years of its rule, and despite all the adjustments and shocks that have accompanied Mozambique???s post-independence years, the country continues to retain institutional features and associated practices from the past. This suggests that there is a post-colonial impact on human resource management. The implications for HRM theory are that ambitious attempts at institutional substitution may have less dramatic effects than is commonly assumed. Indeed, we encountered remarkable similarities between the two countries in HRM practices, implying that features of supposedly fluid or less mature institutional frameworks (whether in Africa or the Mediterranean world) may be sustained for protracted periods of time, pressures to reform notwithstanding. This highlights the complexities of continuities which transcend formal rules; as post-colonial theories alert us, informal conventions and embedded discourse may result in the persistence of informal power and subordination, despite political and legal changes
Recommendations for the use of bioresorbable vascular scaffolds in percutaneous coronary interventions : 2017 revision

Contains fulltext :
                  182904.pdf (publisher's version ) (Open Access)BACKGROUND: To eliminate some of the potential late limitations of permanent metallic stents, the bioresorbable coronary stents or 'bioresorbable vascular scaffolds' (BVS) have been developed. METHODS: We reviewed all currently available clinical data on BVS implantation. RESULTS: Since the 2015 position statement on the appropriateness of BVS in percutaneous coronary interventions, several large randomised trials have been presented. These have demonstrated that achieving adequate 1 and 2 year outcomes with these first-generation BVS is not straightforward. These first adequately powered studies in non-complex lesions showed worse results if standard implantation techniques were used for these relatively thick scaffolds. Post-hoc analyses hypothesise that outcomes similar to current drug-eluting stents are still possible if aggressive lesion preparation, adequate sizing and high-pressure postdilatation are implemented rigorously. As long as this has not been confirmed in prospective studies the usage should be restricted to experienced centres with continuous outcome monitoring. For more complex lesions, results are even more disappointing and usage should be discouraged. When developed, newer generation scaffolds with thinner struts or faster resorption rates are expected to improve outcomes. In the meantime prolonged dual antiplatelet therapy (DAPT, beyond one year) is recommended in an individualised approach for patients treated with current generation BVS. CONCLUSION: The new 2017 recommendations downgrade and limit the use of the current BVS to experienced centres within dedicated registries using the updated implantation protocol and advise the prolonged usage of DAPT. In line with these recommendations the manufacturer does not supply devices to the hospitals without such registries in place
Differential elastic electron scattering cross sections for CCl₄ by 1.5–100 eV energy electron impact

We report absolute elastic differential, integral and momentum transfer cross sections for electron interactions with CCl₄. The incident electron energy range is 1.5-100 eV, and the scattered electron angular range for the differential measurements varies from 15°-130°. The absolute scale of the differential cross section was set using the relative flow technique with helium as the reference species. Comparison with previous total cross sections shows good agreement. Atomic-like behaviour in this scattering system is shown here for the first time, and is further investigated by comparing the CCl₄ elastic cross sections to recent results on the halomethanes and atomic chlorine at higher impact energies [H. Kato, T. Asahina, H. Masui, M. Hoshino, H. Tanaka, H. Cho, O. Ingólfsson, F. Blanco, G. Garcia, S. J. Buckman, and M. J. Brunger, J. Chem. Phys. 132, 074309 (2010)].This work was conducted under the support of the
Japanese Ministry of Education, Sport, Culture and Technology.
H.K. acknowledges the Japan Society for the Promotion
of Science (JSPS) for his fellowships as grants-in-aid for scientific
research. S.J.B also acknowledges the JSPS Invitation
Fellowship for Research in Japan
Transition from unstable electrostatic confinement to stable magnetic confinement in a helicon reactor operating with Ar∕SF₆ gas mixtures

Two types of instabilities were previously identified in inductive discharges having an expanding chamber when negative ions are present: (i) the sourceinstability, occurring in the neighborhood of the capacitive-to-inductive (E to H) transition, and (ii) the downstream instability, which was shown to be the periodic formation and propagation of double layers. These unstable double layers were found over the entire parameter space (pressure/power) of interest, and they were born at the interface of the source and diffusion chambers. They acted as an internal electrostatic barrier separating a low-electronegativity, high-electron-density plasma upstream (in the source) and a high-electronegativity, low-electron-density plasma downstream. In this paper we have investigated the effect of adding a static axial magnetic field, classically used to increase the confinement and the plasma heating via helicon wave propagation. This had the following consequences: (i) the unstable double layers, and therefore the axial electrostatic confinement, were suppressed in a large part of the parameter space, and (ii) the magnetic confinement leads to a radially stratified plasma, the center being a low-electronegativity, high-density plasma and the edges being essentially an ion-ion plasma
Geometry and physics of catenanes applied to the study of DNA replication.

The concept of ideal geometric configurations was recently applied to the classification and characterization of various knots. Different knots in their ideal form (i.e., the one requiring the shortest length of a constant-diameter tube to form a given knot) were shown to have an overall compactness proportional to the time-averaged compactness of thermally agitated knotted polymers forming corresponding knots. This was useful for predicting the relative speed of electrophoretic migration of different DNA knots. Here we characterize the ideal geometric configurations of catenanes (called links by mathematicians), i.e., closed curves in space that are topologically linked to each other. We demonstrate that the ideal configurations of different catenanes show interrelations very similar to those observed in the ideal configurations of knots. By analyzing literature data on electrophoretic separations of the torus-type of DNA catenanes with increasing complexity, we observed that their electrophoretic migration is roughly proportional to the overall compactness of ideal representations of the corresponding catenanes. This correlation does not apply, however, to electrophoretic migration of certain replication intermediates, believed up to now to represent the simplest torus-type catenanes. We propose, therefore, that freshly replicated circular DNA molecules, in addition to forming regular catenanes, may also form hemicatenanes
Genome-wide meta-analysis identifies 11 new loci for anthropometric traits and provides insights into genetic architecture.

Approaches exploiting trait distribution extremes may be used to identify loci associated with common traits, but it is unknown whether these loci are generalizable to the broader population. In a genome-wide search for loci associated with the upper versus the lower 5th percentiles of body mass index, height and waist-to-hip ratio, as well as clinical classes of obesity, including up to 263,407 individuals of European ancestry, we identified 4 new loci (IGFBP4, H6PD, RSRC1 and PPP2R2A) influencing height detected in the distribution tails and 7 new loci (HNF4G, RPTOR, GNAT2, MRPS33P4, ADCY9, HS6ST3 and ZZZ3) for clinical classes of obesity. Further, we find a large overlap in genetic structure and the distribution of variants between traits based on extremes and the general population and little etiological heterogeneity between obesity subgroups
Self-sustained processes in the logarithmic layer of turbulent channel flows\ud

It has recently been shown that large-scale and very-large-scale motions can self-sustain in\ud
turbulent channel flows even in the absence of input from motions at smaller scales. Here we show that also motions at intermediate scales, mainly located in the logarithmic layer, survive when motions at smaller scales are artificially quenched. These elementary self-sustained motions involve the bursting and regeneration of sinuous streaks. This is a further indication that a full range of autonomous self-sustained processes exists in turbulent channel flows with scales ranging from those of the buffer layer streaks to those of the large scale motions in the outer layer.\u
On the low regularity of the fifth order Kadomtsev-Petviashvili I
  equation

We consider the fifth order Kadomtsev-Petviashvili I (KP-I) equation as
$\partial_tu+\alpha\partial_x^3u+\partial^5_xu+\partial_x^{-1}\partial_y^2u+uu_x=0,$
while $\alpha\in \mathbb{R}$. We introduce an interpolated energy space $E_s$
to consider the well-posedeness of the initial value problem (IVP) of the fifth
order KP-I equation. We obtain the local well-posedness of IVP of the fifth
order KP-I equation in $E_s$ for $0<s\leq1$. To obtain the local
well-posedness, we present a bilinear estimate in the Bourgain space in the
framework of the interpolated energy space. It crucially depends on the dyadic
decomposed Strichartz estimate, the fifth order dispersive smoothing effect and
maximal estimate.
  Key words: The fifth order KP-I equation, Bourgain space, Dyadic decomposed
Strichartz estimate, Dispersive smoothing effect, Maximal estimate.Comment: 30page
Bipartite field theories : from D-brane probes to scattering amplitudes.

We introduce and initiate the investigation of a general class of 4d, N=1  quiver gauge theories whose Lagrangian is defined by a bipartite graph on a Riemann surface, with or without boundaries. We refer to such class of theories as Bipartite Field Theories (BFTs). BFTs underlie a wide spectrum of interesting physical systems, including: D3-branes probing toric Calabi-Yau 3-folds, their mirror configurations of D6-branes, cluster integrable systems in (0 + 1) dimensions and leading singularities in scattering amplitudes for N=4  SYM. While our discussion is fully general, we focus on models that are relevant for scattering amplitudes. We investigate the BFT perspective on graph modifications, the emergence of Calabi-Yau manifolds (which arise as the master and moduli spaces of BFTs), the translation between square moves in the graph and Seiberg duality and the identification of dual theories by means of the underlying Calabi-Yaus, the phenomenon of loop reduction and the interpretation of the boundary operator for cells in the positive Grassmannian as higgsing in the BFT. We develop a technique based on generalized Kasteleyn matrices that permits an efficient determination of the Calabi-Yau geometries associated to arbitrary graphs. Our techniques allow us to go beyond the planar limit by both increasing the number of boundaries of the graphs and the genus of the underlying Riemann surface. Our investigation suggests a central role for Calabi-Yau manifolds in the context of leading singularities, whose full scope is yet to be uncovered