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Tax avoidance and earnings management:a neural network approach for the largest European economies

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Financial Innovation 2023年第1期9卷 558-582页

作者： Francisco J.Delgado Elena Fernández‑rodríguez Roberto García‑Fernández Manuel Landajo Antonio Martínez‑Arias Department of Economics Faculty of Economics and BusinessUniversity of OviedoAvda.del CristoS/N33071 OviedoSpain Department of Accounting Faculty of Economics and BusinessUniversity of OviedoAvda.del CristoS/N33071 OviedoSpain Department of Applied Economics Faculty of Economics and BusinessUniversity of OviedoAvda.del CristoS/N33071 OviedoSpain

In this study,we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network *** methodology allows us to deal with nonlinearities detected in the data,which is the principal contribution to the previous *** ana-lyzed Compustat data for Germany,the United Kingdom,France,Italy,and Spain for the 2006–2015 period,focusing on discretionary *** considered three tax avoidance measures,two based on the effective tax rate(ETR)and one on book-tax differences(BTD).Our results indicate the presence of nonlinear patterns and a posi-tive,statistically significant relationship between discretionary accruals and both ETR indicators implying that when companies resort to earnings management,a larger tax-able income—and thus higher ETR and lesser tax avoidance–would ***,as also highlighted by the fact that discretionary accruals do not appear to affect BTD,our evidence does not suggest that companies are exploiting tax manipulation to reduce their tax payments;thus,the gap between accounting and taxation seems largely unaf-fected by earnings management.

关键词： Tax avoidance Earnings management Artificial neural networks European Union

Standardizing MI-TLIF, a Proposal for a Reproducible Technique

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Open Journal of Modern Neurosurgery 2024年第2期14卷 91-103页

作者： Iván Ulises Sámano López Jesús Alberto Pérez Contreras Emmanuel Cantú Chávez Diana Chávez Lizárraga ana Sofía Peña Blesa Thania Karina Gutiérrez Anchondo Á ngeles Pedregal Ciudad de México México

Background: Minimally invasive transforaminal lumbar interbody fusion (MI TLIF) is a widely known and performed technique, however its versatility among different physicians continues to hinder its replication and results. Therefore, this study aimed to provide a step-by-step surgical guide to perform a safe MI-TLIF, based on the results obtained in patients operated on by a single surgeon over a period of 12 years. Patients and methods: A retrospective, single center, longitudinal, and observational cohort study was conducted with 931 patients who underwent MI TLIF by a single surgeon between 2010 and 2022 using the technique described on this paper, each with a minimum follow-up of 12 months. Criteria included Schizas classification, listhesis according to Meyerding classification, number of levels treated, cage size, and complications (screw repositioning or cerebrospinal fluid leak). Patient clinical outcomes were assessed using the Oswestry Disability Index (ODI), Visual analog Scale (VAS) for pre- and postoperative radicular pain. Thin slice CT scans were used to assess the progression of the fusion using the Bridwell classification. In the statistical analysis, percentages, median, and interquartile range (IQR) were calculated. Results: Nine hundred and thirty one patients underwent MI TLIF using the technique described, eight hundred and eighty (94.5%) had a single level treated and fifty one (5.5%) had a 2 level procedure (982 levels), an 8mm cage was placed on five hundred and seventeenlevels (52.7%), six hundred and sixty three levels(67.6%) achieved grade I fusion, two hundred and sixty six levels (27.1%) achieved grade II fusion, 52 levels (5.3) achieved grade III fusion and one level (0.1) achieved a grade IV fusion or non-union. Revision surgery was performed on 3 patients (0.3%) for screw repositioning, cerebrospinal fluid leak was present on 2 patients during surgery and treated before closure. VAS scores and ODI were improved at 12 months postop (V

关键词： MITLIF Lumbar Interbody Fusion Technique Pain Relief and Disability

基于遗传算法的电动汽车能量数学建模及优化方法

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自动化与仪器仪表 2024年第1期 79-84页

作者：黄阿娜习璐咸阳职业技术学院陕西咸阳712000

针对基于规则的能量管理策略中不易优化的问题,提出一种基于遗传算法的电动汽车能量优化模型。首先确定遗传算法的种群规模,然后通过优化参数选择及编码,初始化种群,适应度函数确定,确定选择、交叉和变异算子,遗传算法的改进和设定迭代... 详细信息

针对基于规则的能量管理策略中不易优化的问题,提出一种基于遗传算法的电动汽车能量优化模型。首先确定遗传算法的种群规模,然后通过优化参数选择及编码,初始化种群,适应度函数确定,确定选择、交叉和变异算子,遗传算法的改进和设定迭代次数构建电动汽车能量管理优化模型,最后在WLTC循环工况、CLTC循环工况和NEDC循环工况下进行电动汽车的能量消耗仿真实验。仿真结果表明,本研究提出的优化模型相对于基于平均分配的电动汽车能量优化模型,WLTC循环工况下电动汽车的驱动电机总耗能降低了5.62%,CLTC循环工况下总耗能降低了6.83%、 NEDC循环工况下耗能降低了4.01%。本研究的优化策略能够减少电动汽车能量优化管理中计算量,提高优化精度,适应性良好,节能效果好,应用前景广阔。

关键词：遗传算法电动汽车能量管理节能

Tillage and no-tillage effects on physical and chemical properties of an Argiaquoll soil under long-term crop rotation in Buenos Aires, Argentina

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International Soil and Water Conservation Research 2020年第2期8卷 185-194页

作者： ana Clara Sokolowski Barbara Prack McCormick Javier De Grazia José E.Wolski Hernán A.rodríguez Eric P.rodríguez-Frers María C.Gagey Silvina P.Debelis Ileana R.Paladino Mónica B.Barrios Universidad Nacional de Lomas de Zamora Facultad de Ciencias AgrariasRP N°4 Km 2LlavallolCP 1836Buenos AiresArgentina

No-tillage systems are able to reduce the negative effects of agricultural intensification on soil properties. However, knowledge of long-term impacts of no-tillage systems on soil properties is insufficient. It is essential to know which soil quality indicators are the most sensitive to management practices in each particular environment. Therefore, the objective of this work is to determine which soil quality prop-erties are more sensitive to the impact of two tillage systems in a vertic Argiaquoll soil from Buenos Aires, Argentina. This work started in 2006 and included crop rotation and tillage systems, including both tillage and no-tillage. Physical and chemical properties were measured in three consecutive years (2013-2015) at two depths (0-10 cm and 10-20 cm). The tillage system modified soil physical and chemical properties, mainly in the surface layer. No-tillage showed significantly higher bulk density (2013-2015 p < 0.05), gravimetric moisture (2013;2014 p < 0.05), organic carbon (2013-2015 p < 0.05), and ag-gregates stability in the face of a heavy rain (2013;2015 p<0.05), than soil under tillage. Soil saturation (or total porosity) was significantly greater under tillage. The tillage system did not affect hydraulic conductivity, total nitrogen and extractable phosphorus from the surface, nor physical and chemical properties from the second depth. No-tillage alleviates, but is not enough to mitigate, the loss of soil organic carbon and aggregate stability caused by continuous cropping in this vertic Argiaquall. Bulk density, organic carbon, aggregates stability and saturation are indicators for future studies performed in environments with similar soil and climate conditions.

关键词： Tillage Direct seeding Soil quality Soil properties Long-term field experiment

Perspective on automated in vivo drug screening using the chodl mutant zebrafish line

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Neural Regeneration Research 2022年第11期17卷 2437-2438页

作者： ana-Maria Oprisoreanu Center for Regenerative Therapies Dresden(CRTD) TU Dresden

Since the early 2000s, the popularity of zebrafish in in vivo drug screening has shown a substantial *** zebrafish has become an important screening tool covering a wide range of tissue-specific pathologies and diseas... 详细信息

关键词： fish vivo screening

发展清洁能源对减污降碳的影响机理与效应分析

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河北环境工程学院学报 2024年第3期34卷 17-22页

作者：殷阿娜曹瑞娜河北地质大学经济学院河北石家庄050031

基于中国30个省份2011—2022年的面板数据,构建双向固定效应模型、调节效应模型,实证分析发展清洁能源对减污降碳的影响。结果表明:发展清洁能源对减污降碳具有显著促进作用;发展清洁能源对减污降碳的影响存在地理区位异质性、经济发展... 详细信息

基于中国30个省份2011—2022年的面板数据,构建双向固定效应模型、调节效应模型,实证分析发展清洁能源对减污降碳的影响。结果表明:发展清洁能源对减污降碳具有显著促进作用;发展清洁能源对减污降碳的影响存在地理区位异质性、经济发展阶段异质性和资源依赖属性异质性;环境规制对清洁能源发展促进减污降碳具有显著正向调节作用。

关键词：减污降碳环境规制双向固定效应模型清洁能源

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围术期神经肌肉阻滞的管理:欧洲麻醉和重症监护学会临床指南

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中华麻醉学杂志 2024年第6期44卷 641-656页

作者： Thomas Fuchs-Buder Carolina S.Romero Heidrun Lewald Massimo Lamperti Arash Afshari ana-Marjia Hristovska Denis Schmartz Jochen Hinkelbein Dan Longrois Maria Popp Hans Dde Boer Massimiliano Sorbello Radmilo Jankovic Peter Kranke 法国南锡大学医学院附属医院麻醉学、重症监护与围术期医学科法国南锡54000 巴伦西亚大学综合医院麻醉与重症监护科西班牙巴伦西亚46014 慕尼黑工业大学麻醉学与重症监护科德国慕尼黑80333 克利夫兰阿布扎比诊所麻醉学研究所阿联酋阿布扎比31250 哥本哈根大学医院小儿和产科麻醉科丹麦哥本哈根2100 哥本哈根大学医院麻醉学与重症监护科丹麦赫维德2650 布鲁塞尔自由大学Erasme医院麻醉科比利时布鲁塞尔1070 科隆大学医院麻醉学与重症监护科德国科隆50937 巴黎大学附属比查特克劳德伯纳德医院麻醉学与重症监护医学科法国巴黎75018 维尔茨堡大学医院麻醉学、危重病医学、急诊医学和疼痛医学科德国维尔茨堡97080 格罗宁根大学医院麻醉学、疼痛医学与程序性镇静与镇痛科荷兰格罗宁根9713 GZ 卡坦尼亚大学医院麻醉与重症监护科意大利卡坦尼亚95123 尼什大学医学院尼什临床中心麻醉学与重症治疗科塞尔维亚尼什18000

近来的研究表明,由于围术期神经肌肉阻滞管理不当,肌肉松弛药(肌松药)残留阻滞及其术后并发症的发生率居高不下。需要重视神经肌肉功能监测仪、肌松药及其拮抗剂的合理应用,以利于改善神经肌肉阻滞管理。欧洲麻醉和重症监护学会(Europea... 详细信息

近来的研究表明,由于围术期神经肌肉阻滞管理不当,肌肉松弛药(肌松药)残留阻滞及其术后并发症的发生率居高不下。需要重视神经肌肉功能监测仪、肌松药及其拮抗剂的合理应用,以利于改善神经肌肉阻滞管理。欧洲麻醉和重症监护学会(European Society of anaesthesiology and Intensive Care,ESAIC)首次发布围术期神经肌肉阻滞管理临床指南,旨在为临床医生提供最佳医疗管理的循证建议,以提高围术期患者安全。本指南主要聚焦在3个临床问题:肌松药是否有助于成人气管插管?神经肌肉阻滞深度是否影响腹部手术患者的预后?肌松药残留阻滞的诊断和治疗策略有哪些?根据PICO原则(患者、干预、对照、结局;patient,intervention,comparator,outcome;PICO)构建临床问题并进行文献检索。初始纳入的临床研究为24 000篇,采用逐步筛选策略,最终临床研究88篇纳入指南分析。应用GRADE方法学(Grading of Recommendations,Assessment,Development and Evaluation,GRADE)对结局指标证据、质量等级进行评价。运用两轮德尔菲法收集专家组建议并形成统一推荐:R1推荐应用肌松药辅助气管插管(1A)。R2推荐应用肌松药以减少气管插管导致的咽部和(或)喉部损伤(1C)。R3推荐在快速顺序诱导插管(rapid sequence induction intubation,RSII)时使用短效肌松药,例如琥珀胆碱1 mg/kg或罗库溴铵0.9~1.2 mg/kg(1B)。R4推荐在需要改善外科手术条件时,加深神经肌肉阻滞深度(1B)。R5尚无足够的证据推荐深度神经肌肉阻滞可减轻术后疼痛或降低围术期并发症的发生率(2C)。R6推荐在拇内收肌处刺激尺神经,定量监测神经肌肉阻滞深度以排除肌松药残留阻滞(1B)。R7推荐应用舒更葡糖钠逆转甾体类肌松药(罗库溴铵、维库溴铵)诱导的深、中及浅度神经肌肉阻滞(1A)。R8推荐在使用新斯的明前,TOFr自行恢复至>0.2,并继续定量监测神经肌肉功能,直至TOFr超过0.9(1C)。

关键词：神经肌肉阻滞神经肌肉功能肌松药临床指南罗库溴铵琥珀胆碱外科手术定量监测

Oil recovery tests with ionic liquids: A review and evaluation of 1-decyl-3-methylimidazolium triflate

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Petroleum Science 2022年第4期19卷 1877-1887页

作者： Alba Somoza Alberto Arce ana Soto CRETUS Department of Chemical EngineeringUniversidade de Santiago de CompostelaE-15782Santiago de CompostelaSpain School of Engineering Universidade de A CorunaE-15403FerrolSpain

The main advantages of the use of ionic liquids in enhanced oil recovery are their tunability and stability in harsh environmental conditions. In this work, a comprehensive review of ionic liquids proposed to improve current chemical oil recovery methods has been presented, focusing on core flooding experiments. With an almost infinite number of possible ionic liquids, the amount of experiments carried out up to now has been very limited. However, results are promising, with additional recovery after secondary flooding of up to 32% of the original oil in place. Most formulations with ionic liquids have been proposed for sandstone reservoirs, the number of studies with carbonate cores being very scarce. The possibilities of a new room temperature surface active ionic liquid, 1-decyl-3-methylimidazolium triflate,for this application were analyzed. It was shown that it is able to drastically reduce the water/oil interfacial tension. An optimized formulation was proposed for carbonate reservoirs. After secondary flooding with brine, an additional recovery of 10.5% of original oil in place was achieved at room conditions. A combination of the proposed method followed by a polymer flooding step with polyacrylamide led to a lesser but still significant recovery, reducing the costs associated to the ionic liquid.

关键词： Enhanced oil recovery(EOR) Ionic liquids Core flooding Interfacial tension 1-Decyl-3-methylimidazolium triflate

Monoclonal Antibody Production and Immunolocalization of a Salinity Stress-Related Protein in Rice (Oryza sativa)

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Rice science 2011年第2期18卷 95-101页

作者： Jackson MARCONDES ana beatriz GARCIA Faculdade de Ciências Agrárias e Veterinárias Universidade Estadual Paulista Centro de Biociências e Biotecnologia Universidade Estadual do Norte Fluminense

Among various physiological responses to salt stress, the synthesis of a lectin-related protein of 14.5 kDa was observed in rice plants （Oryza sativa L.） under the treatment of 170 mmol/L NaCl. In order to better understand the role of the SALT protein in the physiological processes involving salinity, it was irnmunolocalized in mesophilic cells of leaf sheath and blade of a rice variety IAC-4440 following monoclonal antibodies produced by hybridome culture technique. This variety turned out to be an excellent model for that purpose, since it accumulates SALT protein even in absence of salt treatment and it has been classified as moderately sensitive to salinity and a superior grain producer. This feature was relevant for this work since it allowed the use of plants without the deleterious effects caused by salinity. Immunocytochemistry assays revealed that the SALT protein is located in the stroma of chloroplasts under non-stressing condition. Since the chloroplast is the main target affected by salinity and considering that the SALT protein does not present any apparent signal peptide for organelle localization, its lectin-like activity seems to play an important role in the establishment of stable complexes, either to other proteins or to oligosaccharides that are translocated to the chloroplast.

关键词： salt stress SALT protein immunocytochemistry chloroplast rice