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A self-employed taxpayer experimental study on trust,power,and tax compliance in eleven countries

Financial Innovation 2022年第1期8卷 2588-2610页

作者： Larissa M.Batrancea Anca Nichita ruggero De Agostini Fabricio Batista Narcizo Denis Forte Samuel de Paiva Neves Mamede Ana maria Roux-Cesar Bozhidar Nedev LeošVitek József Pántya Aidin Salamzadeh Eleanya K.Nduka Janusz Kudła Mateusz Kopyt Luis Pacheco Isabel Maldonado Nsubili Isaga Serkan Benk Tamer Budak Department of Business Babeş-Bolyai University7 Horea Street400174 Cluj-NapocaRomania Faculty of Economics “1 Decembrie 1918”University of Alba Iulia15-17 Unirii Street510009 Alba IuliaRomania Department of Psychol-ogy University of YorkHeslingtonYork YO105DDUK BPP Education Group Department of PsychologySchool of BusinessBPP University137 Stamford StreetLondon SE19NNUK Department of Computer Science IT University of CopenhagenRued Langgards Vej 72300 CopenhagenDenmark Office of CTO GN Audio As(Jabra)Lautrupbjerg 72750 BallerupDenmark Business Management Graduate Program Strategic Finance DepartmentMackenzie Pres-byterian University163 Rua Maria AntôniaSão Paulo 01302-907Brazil Center for Applied Social Sciences Mackenzie Presbyterian University930 Rua da ConsolaçãoSão Paulo 01302-907Brazil Department of Finance and Accounting Faculty of Economics and Business AdministrationSofia University“St.Kliment Ohridski”125 Tsarigradsko Shose Blvd.Block 31113 SofiaBulgaria Department of Public Finance Faculty of Finance and AccountingPrague University of Economics and BusinessWinston Churchill Sq.13067 Prague 3Czech Republic Department of Social Psychology Institute of PsychologyELTE Eötvös Loránd UniversityEgyetem tér 1-3Budapest 1053Hungary Faculty of Manage-ment University of TehranJalal-Ale-Ahmad StreetNasr BridgeTehran ***Iran Department of Economics University of NigeriaNsukkaEnugu StateNigeria Faculty of Economic Sciences University of Warsaw44/50 Długa Street00-241 WarsawPoland Department of Economics and Management/REMIT Portucalense UniversityRua Dr.António Bernardino de Almeida541-6194200-072 PortoPortugal School of Business Mzumbe UniversityMzumbeP.O.Box 6MorogoroTanzania Department of Public Finance Faculty of Economics and Administrative StudiesInonu University44280 BattalgaziMalatyaTurkey Department of Public Finance Faculty of EconomicsAdministrative and Social SciencesAlanya Alaaddin Keykubat University07400 AlanyaAntalyaTurkey

The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance *** frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic *** using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax ***,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist *** results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.

关键词： Self-employed taxpayers Slippery slope framework Voluntary tax compliance Enforced tax compliance Tax evasion

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Prehospital difficult airway management:old things still work

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World Journal of Emergency Medicine 2014年第1期5卷 75-76页

作者： ruggero M. Corso Salvatore Zampone Marcello Baccanelli Massimiliano Sorbello Giorgio Gambale Department of Emergency Anaesthesia and Intensive Care Section "G.B. Morgagni-Pierantoni" Hospital Vascular Surgery and Organ Transplant Unit University Hospital of Catania

To the Editor：Airway management is a crucial skill for emergency physician, who＇s often called to deal with difficult airways and requests for quick, simple and effective responses, as the many factors responsible for difficulties might be enhanced by emergency setting.[1] We now have many rescue devices as the LMA, I-gel, but they do not provide a definitive airway, and recent studies evaluating the use of the videolaryngoscopes in emergency show conflicting results.

关键词： Prehospital difficult airway management old things still work

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庸人自扰

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英语沙龙（初级版） 2010年第5期 28-29页

作者： Carmen ruggero 马骁

85度（约29摄氏度）的高温，90％的湿度，这样的闷热天气让人难以忍受。云一整天都低低地压在空中，预示着大雨将至，不过到现在为止一个雨点儿都没下。树上的枝叶纹丝不动，完全看不到缓解闷热的迹象。

关键词：英语翻译方法译文课外阅读

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Prevalence of Helicobacter pylori infection and intestinal metaplasia in subjects who had undergone surgery for gastric adenocarcinoma in Northwest Italy

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World Journal of Gastroenterology 2005年第45期11卷 7131-7135页

作者： Giorgio Palestro Rinaldo Pellicano Gian ruggero Fronda Guido Valente Marco De Giuli Tito Soldati Agostino Pugliese Stefano Taraglio Mauro Garino Donata Campra Miguel Angel Cutufia Elena Margaria Giancarlo Spinzi Aldo Ferrara Giorgio Marenco Mario Rizzetto Antonio Ponzetto Department of Oncology Department of Gastro-Hepatology Department of Surgery Department of Pathology Department of Infectious Diseases Department of Biology Gastroenterology Unit General Medicine Unit

AIM： To investigate the seroprevalence of Helicobacter pylori （Hpylori） infection and its more virulent strains as well as the correlation with the histologic features among patients who had undergone surgery for gastric cancer （GC）. METHODS： Samples from 317 （184 males, 133 females, mean age 69±3.4 years） consecutive patientswho had undergone surgery for gastric non-cardia adenocarcinoma were included in the study. Five hundred and fifty-five （294 males, 261 females, mean age 57.3±4.1 years） patients consecutively admitted to the Emergency Care Unit served as control. Histological examination of tumor, lymph nodes and other tissues obtained at the time of surgery represented the diagnostic ＂gold standard＇： An enzyme immunosorbent assay was used to detect serum anti-H pylori （IgG） antibodies and Western blotting technique was utilized to search for anti-CagA protein （IgG）. RESULTS： Two hundred and sixty-one of three hundred and seventeen （82.3%） GC patients and 314/555 （56.5%） controls were seropositive for anti-H pylori （P〈0.0001; OR, 3.58; 95%CI, 2.53-5.07）. Out of the 317 cases, 267 （84.2%） were seropositive for anti-CagA antibody vs 100 out of 555 （18%） controls （P〈0.0001; OR, 24.30; 95%CI, 16.5-35.9）. There was no difference between the frequency of H pylori in intestinal type carcinoma （76.2%） and diffuse type cancer （78.8%）. Intestinal metaplasia （IM） was more frequent but not significant in the intestinal type cancer （83.4% vs 75.2% in diffuse type and 72.5% in mixed type）. Among the patients examined for IM, 39.8% had IM type Ⅰ, 8.3% type Ⅱ and 51.9% type Ⅲ （type IU vs others, P = 0.4）. CONCLUSION： This study confirms a high seroprevalence of H pylori infection in patients suffering from gastric adenocarcinoma and provides further evidence that searching for CagA status over H pylori infection might confer additional benefit in identifying populations at greater risk for this tumor.

关键词： Hpylori infection Gastric cancer Intestinal metaplasia Italy

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Anesthetic management of cytoreductive surgery and hyperthermic intraperitoneal chemotherapy procedures

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World Journal of Obstetrics and Gynecology 2013年第4期2卷 129-136页

作者： Davide Corbella Emanuele Piraccini Paolo Finazzi Pietro Brambillasca Viviana Prussiani Massimo ruggero Corso Claudio Germandi Vanni Agnoletti Department of Anesthesia Azienda Ospedaliera Papa Giovanni XXIII 24100 Bergamo Italy Department of Emergency Anesthesia Unit Morgagni-Pierantoni Hospital 47121 Forlì Italy Department of Anesthesiology Sant’Orsola-Malpighi hospital 40138 Bologna Italy

Cytoreductive surgery and hyperthermic intraperitoneal chemotherapy procedure are performed with increasing frequency to treat patients with diffused peritoneal carcinomatosis. These procedures have showed to increase life expectancy in what was previously considered a "terminal condition". Anyway patients face major and life threatening derangements of their hemodynamic, respiratory and metabolic physiologic balance during the surgery and in the immediate postoperative period. Despite the need of an advanced organ monitoring and support all these derangements seem to be mild and short-lived when timely addressed, at least in the majority of patients. Intensive care physicians are involved in providing surveillance and organ support till the patient is effectively weaned after the operation. Moreover, the anesthesiologist as perioperative physician is involved in pain control, metabolic and nutritional support of this cohort of patients. This task can be challenging considering that part of the patients are already on a long list of pain control medication after previous surgery or chemotherapy. A malnourished state is common too and it is secondary to diffi cult feeding, wasting syndrome from the tumor and massive ascites. The last issue the anesthesiologists need to be aware of is the impact over the quality of life(Qo L) of this procedure. The patient's underlying pathology is unlikely to be defi nitively cured so no treatment is an acceptable choice. The possibility to withhold the treatments must be part of the consultation process like the discussion about the Qo L in the immediate, as well as in the long-term, after the operation. Careful monitoring and treatment of every aspect that can impact the Qo L must be taken and the efforts to be poured into an effective preservation of the Qo L must be doubled when compared with a patient scheduled for major abdominal surgery.

关键词： Peritoneal carcinomatosis Anesthesia Hyperthermic intraperitoneal chemotherapy Morbidity Mortality

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卫生卷纸单包机与多包机的应用及整体解决方案Single Roll＆Multiroll Pack Machines

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生活用纸 2011年第5期11卷 33-34页

作者： ruggero Squarzoni 郑明宏意大利TMC公司和耀企业

编者按：2010年11月17-19日，2010世界卫生纸亚洲展览会在上海召开，18—19日举行了为期一天半的技术研讨会。意大利TMC公司的地区销售经理ruggero Squarzoni先生与和耀企业业务总经理郑明宏先生做了题为“单包机及多包机的应用与整体... 详细信息

编者按：2010年11月17-19日，2010世界卫生纸亚洲展览会在上海召开，18—19日举行了为期一天半的技术研讨会。意大利TMC公司的地区销售经理ruggero Squarzoni先生与和耀企业业务总经理郑明宏先生做了题为“单包机及多包机的应用与整体解决方案”的演讲。本刊经过整理发表，供读者参考。

关键词：整体解决方案卫生卷纸 Pack 应用技术研讨会企业业务总经理展览会

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左转弯

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英语沙龙（初级版） 2010年第12期 27-28页

作者： Carmen ruggero 曹亚敏

过几天就是圣诞节了，汀塞尔镇到处都大张旗鼓地炫耀着奢侈。我喜爱节日气氛——先不提人们其实没有多少圣诞精神，反正我是喜欢节日景象的。嘿!我决定并很自信自己能够在结束一场演出后立即前往下一场演出，丝毫不被圣诞精神所感染，... 详细信息

过几天就是圣诞节了，汀塞尔镇到处都大张旗鼓地炫耀着奢侈。我喜爱节日气氛——先不提人们其实没有多少圣诞精神，反正我是喜欢节日景象的。嘿!我决定并很自信自己能够在结束一场演出后立即前往下一场演出，丝毫不被圣诞精神所感染，也不会被圣诞精神的沦丧所影响。并不是说我不信仰上帝，只是我的意志不易被外界左右。

关键词：节日气氛圣诞节精神演出沦丧上帝不易意志

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Profunda femoris artery pseudoaneurysm following revision for femoral shaft fracture nonunion

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World Journal of Orthopedics 2013年第3期4卷 154-156页

作者： Federico Valli Marco GA Teli Marco Innocenti ruggero Vercelli Domenico Prestamburgo Department of Orthopaedic Surgery Civile Regional Hospital20025 LegnanoItaly Department of Diagnostic and Interventional Radiology Niguarda Cà Granda Regional Hospital20162 MilanoItaly

Femoral artery pseudoaneurysms(FAPs) have been described following internal fixation of intertrocantheric, subtrocantheric and intracapsular femoral neck fractures as well as core decompression of the femoral head. The diagnosis of FAP is usually delayed because of non-specific clinical features like pain, haematoma,swelling, occasional fever and unexplained *** of the insidious onset and of the possible delayed presentation of pseudoaneurysms, orthopaedic and trauma surgeons should be aware of this complication. We report a case of Profunda Femoris arterial branch pseudoaneurysm, diagnosed in a 40-year-old male 4 wk after revision with Kuntscher intramedullary nail of a femoral shaft nonunion. The diagnosis was achieved by computed tomography angiography and the lesion was effectively managed by endovascular repair. The specific literature and suggestions for treatment are discussed in the paper.

关键词： Arterial injury Pseudoaneurysm Nonunion Femoral shaft Endovascular repair

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利用化学蛋白质组学方法实现活体内新合成蛋白的检测和定量

利用化学蛋白质组学方法实现活体内新合成蛋白的检测和定量

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第三届全国质谱分析学术报告会

作者：赵倩 Craig Forester Davide ruggero Alma Burlingame 香港理工大学应用生物与化学系

新蛋白合成伴随着几乎每一个关键的生物学过程,例如生长、繁殖和分化。研究蛋白合成的动态变化和量化新合成的蛋白,对我们了解生物学过程尤其重要。已有的研究方法主要依赖于基因组学和蛋白质组学技术。前者只能通过分析转录组变化,间... 详细信息

新蛋白合成伴随着几乎每一个关键的生物学过程,例如生长、繁殖和分化。研究蛋白合成的动态变化和量化新合成的蛋白,对我们了解生物学过程尤其重要。已有的研究方法主要依赖于基因组学和蛋白质组学技术。前者只能通过分析转录组变化,间接推断新蛋白的合成,并不能反映出蛋白的真实水平[1]。后者虽然能直接在蛋白质层面进行分析,却必须要在甲硫氨酸缺乏的特殊条件下应用[2]。所以,如何直接在蛋白质水平上直接对新和成的蛋白进行分析和定量,仍然是一个极具挑战性的问题。我们开发出一种基于蛋白质质谱的方法 OPP-ID,能够在生理条件下对新和成的蛋白进行快速标记和富集纯化。与嘌呤霉素相同,它的类似物O-propargyl puromycin （OPP）能够模拟苯丙氨酸tRNA从而将自身插入到正在合成的多肽片段里,因此OPP标记的新和成肽段就会携带末端炔基[3]。利用末端炔基和点击反应,新和成的蛋白能够进一步被荧光基团或者生物素标记从而用于快速检测或富集纯化[4]。经过纯化后,我们利用高分辨质谱色谱联用,对新和成的蛋白进行定量。通过OPP-ID结合质谱分析和定量,我们已经成功将该技术应用于标记细胞系、原代细胞和动物活体组织的研究:我们成功发现了受mTOR调控的下游蛋白合成;通过检测了2100多种新和成的蛋白,我们发现了其中与红细胞祖细胞的早期分化调控相关的蛋白;通过对受损的鼠坐骨神经进行OPP-ID分析,我们发现了促进神经受损修复的特定蛋白。这种检测和量化新合成蛋白的方法 OPP-ID迅速高效,且不需要对培养基进行特定预处理,具有广阔的应用前景。

关键词：蛋白质组学化学生物学新蛋白合成质谱

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念珠菌病——外科应用抗生素治疗之并发症

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华中科技大学学报(医学版) 1957年第2期 240-240页

作者： ruggero Mauconi ,崔儁生

抗生素的反应和毒性作用,在这种新疗法开始时已有报告,以后日渐有很多的补充和論据,現在总結有以下几种论点:a)由于抗生素的毒性作用所引起的并发症;b)由于机体对于抗生索的过敏反应;c)由于微生物的迅速破裂(赫賽麦氏反应);d)由于微生... 详细信息

抗生素的反应和毒性作用,在这种新疗法开始时已有报告,以后日渐有很多的补充和論据,現在总結有以下几种论点:a)由于抗生素的毒性作用所引起的并发症;b)由于机体对于抗生索的过敏反应;c)由于微生物的迅速破裂(赫賽麦氏反应);d)由于微生物对于抗生素的抵抗作用;e)由于那些在肠道內生理上对机体新陈代謝有利的細菌的被消灭而引起;f)由于那些对抗生素有抵抗的致病菌的作用。

关键词：毒性作用反应抗生素机体

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