The Effects of the Value-Added Tax on Revenue and Inequality

2018

This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional country fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous values of neighbouring countries’ VAT systems as an instrument. The results reveal – in contrast to earlier work – that the revenue consequences of the VAT have not been positive. The results indicate that income-based inequality has increased due to the VAT adoption, whereas consumption inequality has remained unaffected.

Polymerization of long chain alkyl glycidyl ethers: a platform for micellar gels with tailor-made melting points

2018

Controlled polymerization of long-chain alkyl glycidyl ethers (AlkGE) under anionic ring opening polymerization conditions is enabled by the addition of a crown ether (18-crown-6, K+). Homopolymers with molecular weights in the range of 4000 to 9000 g mol−1 and side chain melting temperatures of 14 °C (C12-AlkGE) and 43 °C (C16-AlkGE), respectively were synthesized. Furthermore, a series of amphiphilic ABA polyether triblock copolymers with polyethylene glycol (PEG) as the hydrophilic central block (Mn = 6k, 10k, and 20k g mol−1) with total molecular weights in the range of 7000 to 28 000 g mol−1 and narrow dispersity (1.12 to 1.34) were prepared. Separate melting endotherms of the triblock…

DNA-Assisted Molecular Lithography

2018

During the past decade, DNA origami has become a popular method to build custom two- (2D) and three-dimensional (3D) DNA nanostructures. These programmable structures could further serve as templates for accurate nanoscale patterning, and therefore they could find uses in various biotechnological applications. However, to transfer the spatial information of DNA origami to metal nanostructures has been limited to either direct nanoparticle-based patterning or chemical growth of metallic seed particles that are attached to the DNA objects. Here, we present an alternative way by combining DNA origami with conventional lithography techniques. With this DNA-assisted lithography (DALI) method, we…

Design of 3d–4f molecular squares through the [Fe{(HB(pz)3)}(CN)3]− metalloligand

2018

A new series of {FeIII2LnIII2} heterobimetallic squares of general formula [FeIII{HB(pz)3}(CN)(μ-CN)2Ln(pyim)x(NO3)2(H2O)y]2·zH2O [Ln = La (1), Gd (2), Tb (3) and Dy (4); {HB(pz)3}− = hydrotris(pyrazolyl)borate and pyim = 2-(1H-imidazol-2-yl)pyridine; x = 2, y = 0 (1), x = y = 1 (2–4) and z = 10 (1), 6 (2), 2.76 (3), 4 (4)] were synthesized by reacting the low-spin [FeIII{HB(pz)3}(CN)3]− complex anion with the preformed [LnIII(pyim)x(NO3)2(H2O)y]+ complex cation [formed in situ by mixing the lanthanide(III) salt and the pyim ligand]. Single-crystal X-ray diffraction shows that 1–4 crystallize in the P triclinic space group, 2–4 being isomorphous. In all cases, the structure comprises neutra…

Tradition and Foreign Influences in the 19th Century Codification of Criminal Law: Dispelling the Myth of the Pervasive French Influence in Europe an…

2018

Any civil law student knows that most of provisions in any European or Latin American civil code derive from Roman law, that they were the outcome of a long and gradual scholarly elaboration extending from 12th century glossators to the natural lawyers of the 18th century. However, there is no such consensus about criminal law. The civil law tradition has doubtlessly committed more effort to the scholarly development of private law institutions than to those of public law, privileging civil law over criminal law. The main consequences of this fact are twofold: (i) 19th century criminal jurisprudence is sometimes presented as if had arisen out of the blue, or as if institutions contained in …

Application of Patient-Derived Liver Cancer Cells in Personalized Treatment Approach: Phenotypic Characterization and Therapeutic Target Identificati…

2018

Local Knowledge and Resources as Driving Forces of Sustainable Bioeconomy

2018

A major driving force to promote the idea of sustainable bioeconomy could be local experiences, skills and knowledge in respect to the use of local and natural materials (at first, biomaterials). Sustainable bioeconomy is a concept under development, and as such it requires argumentation and demonstration of efficiency. The aim of this chapter is to study the local knowledge of the Baltic region in terms of the applicability of local biomaterials in production. In the context of bioeconomy, there is an evident need to identify the possibilities for the use of natural and local materials as well as the knowledge to manage these resources. Natural materials of the Baltic region, such as hemp,…

Competitiveness management as an element of providing economic safety of enterprises in Ukraine

2018

On the Development of VR and AR Learning Contents for Children on the Autism Spectrum

2018

Autism spectrum disorder (ASD) is an umbrella term used to group a range of brain development disorders. The learning profile of most people with ASD is mainly visual, and VR and AR technologies offer important advantages to provide a visually based mean for gaining access to educational contents. The prices of VR and AR glasses and helmets have fallen. Also, a number of tools that facilitate the development and publication of AR and VR contents have recently appeared. Therefore, a scenario of opportunity for new developments has appeared in this field. This chapter offers guidelines for developing AR and VR learning contents for people on the autism spectrum and analyses those guidelines f…

Non-office-hours admission affects intravenous thrombolysis treatment times and clinical outcome

2018

In patients treated with intravenous thrombolysis (IVT), an unfavourable ‘non-office-hours effect’ on door-to-needle time (DNT) and clinical outcome has been suggested. This effect has been attributed to a number of factors, mostly related to either less efficient logistics or less (experienced) staffing during non-office hours (NH). These factors could result in longer DNTs and more protocol violations and thus in worse clinical outcome. On the other hand, one could also argue that the workload during NH is lower, which could result in less time delays in the various diagnostic processes and thus in better clinical outcome. Our hypothesis is that admission during NH has a negative effect o…

From anthraquinone to heterocoronene as stable red chromophore

2018

Using the commercially available 1,4,5,8-tetrachloroanthraquinone (1) as starting material, a N-heterocoronene derivative 3 was synthesized via a straightforward two-step reaction. Compound 3 shows a similar photostability as perylene dyes, qualifying it as a promising colorant.

Online-Appendix-2 – Supplemental material for Linking News Value Theory With Online Deliberation: How News Factors and Illustration Factors in News A…

2018

Supplemental material, Online-Appendix-2 for Linking News Value Theory With Online Deliberation: How News Factors and Illustration Factors in News Articles Affect the Deliberative Quality of User Discussions in SNS’ Comment Sections by Marc Ziegele, Oliver Quiring, Katharina Esau and Dennis Friess in Communication Research

Cellular Senescence and Inflammaging in Age-Related Diseases

2018

Dynamical properties of myoglobin in an ultraviscous water-glycerol solvent investigated with elastic neutron scattering and FTIR spectroscopy

2018

Abstract Proteins have distinctive dynamical properties, characterized by the fluctuations of protein molecules among the different minima of their energy landscape. These fluctuations, progressively activated for temperature values larger than ~180 K, lead to a steep increase in the temperature dependence of all measurable dynamical properties. This phenomenon is known as Protein Dynamical Transition and, in spite of the intense studies due to its importance in protein function and to the relation with the fascinating fundamental thermodynamics of complex systems, many aspects of it are not yet clearly understood. Among these, the relationship with the properties of the external solvent an…

Proinflammatory CX3CR1+CD59+Tumor Necrosis Factor–Like Molecule 1A+Interleukin‐23+ Monocytes Are Expanded in Patients With Ankylosing Spondylitis and…

2018

Objective: Gut-derived innate lymphoid cell 3 (ILC3) has been shown to participate in the pathogenesis of ankylosing spondylitis (AS). CX3CR1+ mononuclear phagocytes (MNPs) have been demonstrated to modulate ILC3 function in the gut. This study was undertaken to investigate the role of proinflammatory CX3CR1+CD59+ MNPs in modulating ILC3 function in AS patients. Methods: MNP subsets in the blood of AS patients and controls were analyzed by flow cytometry. The presence of CX3CR1+CD59+ cells in tissue was confirmed by confocal microscopy. Expression of the proinflammatory chemokines CX3CL1 and CCL2 and decoy receptor 6 (DcR-6) was analyzed. Peripheral CX3CR1+CD59+ cells were cocultured with I…

Nonlinear coefficient measurement in highly dispersive fibers

2018

We present a novel approach for measuring nonlinear coefficients in fibers with significant pulse broadening. We perform a proof-of-concept demonstration for 200-m-long polarization-maintaining and single-mode fibers pumped at 1060 nm with ps pulses.

Genome-wide identification of runs of homozygosity islands and associated genes in local dairy cattle breeds

2018

Runs of homozygosity (ROH) are widely used as predictors of whole-genome inbreeding levels in cattle. They identify regions that have an unfavorable effect on a phenotype when homozygous, but also identify the genes associated with traits of economic interest present in these regions. Here, the distribution of ROH islands and enriched genes within these regions in four dairy cattle breeds were investigated. Cinisara (71), Modicana (72), Reggiana (168) and Italian Holstein (96) individuals were genotyped using the 50K v2 Illumina BeadChip. The genomic regions most commonly associated with ROHs were identified by selecting the top 1% of the single nucleotide polymorphisms (SNPs) most commonly…

Development of enzymatically-active bacterial cellulose membranes through stable immobilization of an engineered beta-galactosidase

2018

Enzymatically-active bacterial cellulose (BC) was prepared by non-covalent immobilization of a hybrid enzyme composed by a β-galactosidase from Thermotoga maritima (TmLac) and a carbohydrate binding module (CBM2) from Pyrococcus furiosus. TmLac-CBM2 protein was bound to BC, with higher affinity at pH 6.5 than at pH 8.5 and with high specificity compared to the non-engineered enzyme. Both hydrated (HBC) and freeze-dried (DBC) bacterial cellulose showed equivalent enzyme binding efficiencies. Initial reaction rate of HBC-bound enzyme was higher than DBC-bound and both of them were lower than the free enzyme. However, enzyme performance was similar in all three cases for the hydrolysis of 5% l…

Wybrane problemy dotyczące realizacji prawa imigrantów do azylu religijnego

2018

Przybyłem, zobaczyłem, opisałem : obraz pierwszych dni niepodległości Polski w listopadzie 1918 roku we wspomnieniach Włodzimierza Bartoszewicza

2018

The memories of Włodzimierz Bartoszewicz (painter, graphic artist, illustrator) in which he described the social and political activity of his father, Joachim Bartoszewicz, the influential operation of the national camp, constitute an interesting source material to the beginnings of the Second Polish Republic. This applies in particular to the events that took place in Warsaw in November 1918 and at the Paris Peace Conference in 1919, where he accompanied his father as secretary. Memories of W. Bartoszewicz, which have not been published so far (available in the typescript in The Ossolineum in Wrocław, The Raczyński Library in Poznań and the Library of the Polish Academy of Learning in Krak…

Zanim zabłysła gwiazda Tarnowskich Gór : ożywienie górnictwa i związane z tym procesy urbanizacyjne w Koronie Czeskiej na przełomie XV i XVI wieku

2018

Odpowiedzialność w ochronie zdrowia

2018

Kierunki rozwoju sieci autostrad i dróg ekspresowych w Polsce

2018

W artykule przedstawiono kierunki rozwoju sieci autostrad i dróg ekspresowych w Polsce w latach 1990-2018. Sieć dróg szybkiego ruchu w kraju jest intensywnie rozbudowywana. Płatne dla pojazdów samochodowych autostrady są uzupełniane siecią bezpłatnych dróg ekspresowych, głównie dwujezdniowych. Program budowy dróg ekspresowych na lata 2014-2023 jest konsekwentnie realizowany. Zbudowano główne autostrady kraju A-1, A-2 i A-4. W trakcie rozbudowy są drogi ekspresowe S-3, S-5, S-6, S-7, S-8, S17, S-19 i S-61. Aktualne inwestycje drogowe koncentrują się na budowie brakujących odcinków dróg ekspresowych i obwodnic miast. Opracowanie podejmuje również próbę racjonalizacji kolejności podejmowanych …

Motywacja w sporcie i aktywności fizycznej

2018

Problematyka dotycząca motywacji w aktywności sportowej jest przedmiotem rozważań naukowych i mocno eksplorowanym obszarem zainteresowań wielu badaczy. Chociaż aktualnie można odnaleźć sporo teorii odnoszących się do motywacji i jej związków z różnymi cechami, to teoria samodeterminacji wydaje się mieć największe zastosowanie na gruncie empirycznym. W prezentowanym rozdziale przedstawiono ramy teoretyczne teorii samodeterminacji (samookreślenia) oraz dokonano przeglądu badań opartych o ten model teoretyczny zarówno w obszarze sportu wyczynowego, jak i rekreacyjnej aktywności fizycznej.

Możliwości rozwoju przedsiębiorstw świadczących osobom starszym usługi zdrowotne i opiekuńcze w poszczególnych województwach w Polsce

2018

Postępujący proces starzenia się polskiego społeczeństwa wpływa na zwiększające się zapotrzebowanie na usługi zdrowotne i opiekuńcze. Aby wykazać, w których regionach kraju istnieją największe możliwości rozwoju prywatnej inicjatywy w zakresie świadczenia usług zdrowotnych i opiekuńczych, opracowano diagnozę stopnia zaspokojenia tych potrzeb osób starszych (65+) w poszczególnych województwach w Polsce w 2015 r. Wykorzystując syntetyczną miarę rozwoju (SMR) [Panek, 2009], wykazano, że najmniejsze możliwości rozwoju prywatnych przedsiębiorstw występują w województwie małopolskim, w dalszej kolejności podkarpackim i lubelskim. Najwięcej niepublicznych placówek powinno powstawać z kolei w wojew…

Na przedpolach Kamieńca Podolskiego. Zdławienie konfederacji barskiej na Podolu w świetle raportów Jana de Witte

2018

W artykule przedstawiona została sytuacja strategiczna twierdzy Kamieniec Podolski w okresie od zimy 1768 r. do zimy 1769 r., gdy na Podolu trwała konfederacja barska. Komendant twierdzy Józef de Witte dokładał wszelkich starań, aby utrzymać twierdzę, a przede wszystkim stanowiących jej garnizon żołnierzy w jak najlepszej kondycji, a przy tym dochować wierności królowi Stanisławowi Augustowi. Z zachowanych w Archiwum Narodowym w Krakowie raportów J. Witte do króla, Komisji Wojskowej oraz wysokich urzędników i dowódców wojska koronnego wynika, że w pełni mu się to udało. Raporty Wittego są przy tym cennym źródłem do zbadania procesu zdławienia przez wojska rosyjskie konfederacji barskiej na …

Posiadanie (art. 336-352)

2018

Państwo solidarne : w poszukiwaniu nowych form solidaryzmu społecznego

2018

Groza i postgroza

2018

Ajan havaitsemisesta : onko aika empiirinen käsite?

2018

Pohdin tässä artikkelissani, missä mielessä tapahtumien välinen aikajärjestys on havaittavissa. Mikä siis on ajallisten käsitteiden, kuten samanaikaisuus ja peräkkäisyys, suhde havaintoihin? Mikäli havainnoilla on perustava rooli ajallista järjestystä koskevien käsitteiden alkuperään, määrittelyyn, viittaamiseen ja oikeuttamiseen liittyen, voitaisiin ajan sanoa olevan ainakin jossain mielessä havaittavissa. Kiinnitän huomioni suppean suhteellisuusteorian (tästedes SST) samanaikaisuuden suhteellisuutta koskevaan argumenttiin. Nähdäkseni se antaa perusteita ajatella, ettei aika ole newtonilainen absoluuttinen ja havaitsematon rakenne, eikä kantilainen aikajärjestyksen havaitsemista edellyttäv…

A case study : teaching conflict awareness in a Finnish lower secondary school

2018

TIIVISTELMÄ Salminen, Tanja. 2018. Tapaustutkimus: Konfliktitietoisuuden ja sovittelun opettaminen suomalaisessa yläkoulussa. Pro-Gradu -tutkielma. Jyväskylän yliopisto. Opettajankoulutuslaitos. 89 sivua. HundrED on suomalainen koulutusalan voittoa tavoittelematon järjestö, jonka tarkoituksena on etsiä ja jakaa tulevaisuuden koulutusinnovaatioita ja pyrkiä muuttamaan maailmaa koulutusta muuttamalla. Crisis Management Initiative (CMI) laati yhdessä HundrEDin kanssa materiaalipaketin, jonka erilaisten harjoitusten avulla yläkouluissa ja lukioissa voidaan opettaa konfliktinratkaisuja sovittelutaitoja. Kokeilun tavoitteena on edistää neutraalia ja faktoihin keskittyvää keskustelua ja tutkia syi…

IPCC:n raportti julkaistiin poliittisesti jännitteiseen aikaan - Yhdysvallat ja muu maailma ovat nokikkain ilmastokeskustelussa

2018

Arvot, ihanteet ja toiminta : maaseutuidylliset käsitykset epävirallisen hoivatyön voimavaroina

2018

Millaista apua ja hoivaa maaseudun asukkaat tarvitsevat – entä millaista apua paikallinen yhteisö voi tarjota? Maaseudun asukkaiden vapaaehtoisen toiminnan yhdistäminen osaksi paikallista palvelujen tarjontaa voisi ratkaista monia harvaan asuttujen alueiden terveyden edistämisen haasteita. Omaehtoinen, hyvinvointia edistävä yhteisöllinen toiminta on jo osa monien maaseudulla asuvien arkea. Samalla yhteisöllisyys on tärkeä arvo, jota halutaan vaalia osana maaseudun elämäntapaa. Tässä artikkelissa pohdin tämän kulttuurisen voimavaran hyödyntämistä osana paikallisten palvelujen kehittämistä. peerReviewed

Formal synthesis of ent-Cephalotaxine using a one-pot Parham-aldol sequence

2018

A short formal synthesis of ent-Cephalotaxine is achieved. The approach features a new Lewis acid mediated [2,3]-Stevens rearrangement of N-allylated prolineamide to generate a key quaternary stereogenic center. Additionally, a one-pot Parham–aldol sequence was developed to rapidly assembly two of the four rings in the cephalotaxine core. peerReviewed

Determination of the θ23 octant in long baseline neutrino experiments within and beyond the standard model

2018

The recent data indicate that the neutrino mixing angle θ 23 deviates from the maximal-mixing value of 45°, showing two nearly degenerate solutions, one in the lower octant (LO) ( θ 23 4 5 ° ). We investigate, using numerical simulations, the prospects for determining the octant of θ 23 in the future long baseline oscillation experiments. We present our results as contour plots on the ( θ 23 − 4 5 ° , δ )–plane, where δ is the C P phase, showing the true values of θ 23 for which the octant can be experimentally determined at 3 σ , 2 σ and 1 σ confidence level. In particular, we study the impact of the possible nonunitarity of neutrino mixing on the experimental determination of θ 23 in thos…

Mining Maximal Frequent Patterns in Transactional Databases and Dynamic Data Streams: A Spark-based Approach

2018

Mining maximal frequent patterns (MFPs) in transactional databases (TDBs) and dynamic data streams (DDSs) is substantially important for business intelligence. MFPs, as the smallest set of patterns, help to reveal customers’ purchase rules and market basket analysis (MBA). Although, numerous studies have been carried out in this area, most of them extend the main-memory based Apriori or FP-growth algorithms. Therefore, these approaches are not only unscalable but also lack parallelism. Consequently, ever increasing big data sources requirements cannot be met. In addition, mining performance in some existing approaches degrade drastically due to the presence of null transactions. We, therefo…