Digital Commons Network^™

Taxation And Corporate Governance, Reuven S. Avi-Yonah, Ariel Siman

Articles

Legal and economic scholars have examined the intersection between corporate governance and taxation; however, recent legal scholarship has generally focused on the interplay between director compensation, management measures in the face of the market for corporate control, and the double taxation of inter-corporate dividends. Other aspects of the relationship between corporate governance and taxation have received limited attention. This article aims to fill this gap in the literature. First, this paper discusses the corporate agency problem and the existing justifications for the corporate tax. Second, this paper argues that the corporate tax can be justified on the ground that it …

Assessment Of Nitrate And Phosphate Concentrations In Discharge Water From Ditch Networks Across Different Peatland Use Types: Implications For Sustainable Peatland Use Management, Samuel Obeng Apori, Michelle Giltrap, Julie Dunne, Furong Tian

Articles

Peat soils, when drained and transformed for different land uses, can release pollutants such as nitrate and phosphate into nearby water bodies and ecosystems through ditch networks. However, there have been limited studies to ascertain the extent and impact of these nutrient releases under various peatland use types. A total of fifty-four water samples were collected between October 2021 and January 2022 from five industrial cutaway bogs, twenty-five grasslands, and twenty-four forest plantations. The water samples were subsequently examined for nitrate–nitrogen and phosphate–phosphorus using the HACH DR890 colorimeter. This study showed that the nitrate–nitrogen concentration of the discharge water ranged …

Microbial And Enzymatic Biodegradation Of Plastic Waste For A Circular Economy, Muhammad Aitzaz Akram, Rangasamy Savitha, Gemma K. Kinsella, Kieran Nolan, Barry J. Ryan, Gary T. Henehan

Articles

Plastics play a crucial role in modern life, but their accumulation poses a serious threat to both the environment and human health. Due to their effects on the terrestrial and aquatic environment, it is essential to develop sustainable approaches to dispose of waste plastics. Traditional methods of plastic disposal, such as burning and landfilling, are problematic since they produce hazardous byproducts. Biodegradation is a potentially effective, eco-friendly approach which uses microbial consortia or isolated enzymes to break down plastic waste. Enzymes interact with plastic surfaces and hydrolyse the large polymer chains into smaller units. These byproducts can then be utilised …

Human Health And Ecological Risk Assessment Of Heavy Metals In Topsoil Of Different Peatland Use Types, Samuel Obeng Apori, Michelle Giltrap, Julie Dunne, Furong Tian

Articles

Peatlands, known for their ability to retain and immobilize heavy metals due to unique waterlogged conditions and organic matter, face challenges when subjected to disturbances such as land use changes. These disruptions alter the organic matter, redox potential, and pH of the peatsoil, potentially influencing the migration, mobilization, and increased availability of stored heavy metals. Peatsoil samples from various peatland use types (improved and semi-natural grassland, forest, industrial cutaway bog) were collected to assess the human health and ecological risk associated with heavy metals (Cd, Cu, Hg, Pb, and Zn) in Co-Offaly, Ireland. Results reveal variations in heavy metal concentrations …

Comparative Assessment Of Gold Nanoparticle–Antibody Conjugates With Two Differently Shaped Particles For Multimodal Colorimetric Lateral Flow Assay, Vinayak Sharma, Bilal Javed, Furong Tian

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Novel detection strategies that exploit the unique properties of gold nanoparticles (AuNPs) hold great potential for the advancement of point-of-care (POC) diagnostics, such as lateral flow and dipstick immunoassay [1,2,3]. Owing to its biocompatibility and convenient surface modifications, gold nanoparticles with enhanced sensitivity reduce the sample-to-answer times to less than 5 min (Figure 1). Methods like covalent conjugation and electrostatic adsorption are explored for antibody immobilization to develop a gold nanoparticle-based biosensor for fast and sensitive localized surface plasmon resonance (LSPR) for both basic research and clinical diagnostics. The mounting of antibodies on the gold nanoparticle surface requires selective binding …

Biosynthesis, Classification, Properties, And Applications Of Weissella Bacteriocins, Jahnavi Kumari Singh, Palanisamy Bruntha Devi, G. Bhanuprakash Reddy, Amit K. Jaiswal, Digambar Kavitake, Prathapkumar Halady Shetty

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This review aims to comprehensively chronicle the biosynthesis, classification, properties, and applications of bacteriocins produced by Weissella genus strains, particularly emphasizing their potential benefits in food preservation, human health, and animal productivity. Lactic Acid Bacteria (LAB) are a class of microorganisms well-known for their beneficial role in food fermentation, probiotics, and human health. A notable property of LAB is that they can synthesize antimicrobial peptides known as bacteriocins that exhibit antimicrobial action against both closely related and other bacteria as well. Bacteriocins produced by Weissella spp. are known to exhibit antimicrobial activity against several pathogenic bacteria including food spoilage species, …

Influence Of Deep Eutectic Solvents On Redox Biocatalysis Involving Alcohol Dehydrogenases, Ebin K. Baby, Savitha Rangasamy, Gemma Kinsella, Kieran Nolan, Barry J. Ryan, Gary Henehan

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Redox biocatalysis plays an increasingly important role in modern organic synthesis. The recent integration of novel media such as deep eutectic solvents (DESs) has significantly impacted this field of chemical biology. Alcohol dehydrogenases (ADHs) are important biocatalysts where their unique specificity is used for enantioselective synthesis. This review explores aspects of redox biocatalysis in the presence of DES both with whole cells and with isolated ADHs. In both cases, the presence of DES has a significant influence on the outcome of reactions albeit via different mechanisms. For whole cells, DES was shown to be a useful tool to direct product …

Exploring Safety Of Machineries And Training: An Overview Of Current Literature Applied To Manufacturing Environments, Maria Elena Del Giudice, Mahnaz Sharafkhani, Mario Di Nardo, Teresa Murino, Maria Chiara Leva

Articles

A machine is described as an assembly that has a drive system installed or is planned to have a drive system installed and that is constituted of linked elements or components, at least one of which moves, that are connected for a particular application (ISO12100). Different types of risks are present in machines, and exposure to them can cause harm or even death. When risk has been adequately reduced, machinery safety considers a machine's ability to complete its intended duty throughout its life cycle. A literature review was carried out using “safety of machinery” as a keyword, which produced an …

Effect Of Frying On Physicochemical And Nutritional Qualities Of Herbs And Spices Incorporated Rice Cracker, Simran Sharma, Ritesh Sharma, S. Chakkaravarthi, Saravanan Mani, Ankur Kumar, Shruti Mishra, R. Sasikumar, Amit K. Jaiswal

Articles

Herbs and spices are rich in bioactive compounds that are known to impart health benefits. Incorporation of these herbs/spices in snacks might also enhance the nutritional quality of the products. This study aimed to examine the potential nutritional benefits and loss associated with the frying of herb/spice rice crackers. Four different varieties of rice-based crackers incorporated individually with mint, green chili, red chili, and cumin were evaluated by different parameters before and after frying. The raw rice cracker incorporated with herb/spice exhibited significantly higher protein (4.19 to 5.30 %), fiber (1.78 to 1.97 %), mineral, pigment (chlorophyl 0.4 to 0.7 …

Protease Hydrolysed Brewers' Spent Grain Bioactive Extracts For Applications In Human Health, Azza Silotry Naik, Mila Brugiere, Kevin Dunne, Michael Sorohan, Laura Grasa, Bilal Javed

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About 39 million tons of Brewer's spent grain (BSG), the main by-product of beer manufacturing, are produced annually and is used for low value applications. To valorise this rich bioresource, the present work entails bioprocessing of BSG with various proteases (Novozymes) at two different concentrations (4% and 9%) to solubilise protein, carbohydrate and polyphenols from the grain and evaluate its effect on gut and brain health. The results show the highest (p < 0.05) FRAP (Ferric Reducing Antioxidant Power) based antioxidant activity was obtained for Pro 5 (4%: 108.10 ± 4.17 µmole Trolox Equivalence (TE)/g protein, 18.06 ± 0.70 µmole TE/g d.w., which was 3.6 times higher than untreated control extracts. The highest DPPH (1,1-diphenyl-2-picrylhydrazyl) scavenging activity was obtained for the same extract (Pro 5 at 4%: 0.118 ± 0.006 µg AAE/mg d.w., 9%: 0.110 ± 0.006 µg AAE/mg d.w). Proximate composition showed this extract to contain the highest concentration of proteins at 21.66% ± 2.71, and color analysis showed the same Pro 5 (4%) extract to be the darkest (L*53.73) indicating the possible presence of dark polyphenols. Anticancer screening showed Control and Pro 1 to possess cytotoxic effect against colon cancer cells with IC50 of 3.2 and 13.91 mg/mL, respectively. No significant activity was noted against the brain cancer cell line. Thus anti-colon cancer activity of BSG extracts highlights its potential in gut health. The observed bioactivity resulted from a combination of peptides, carbohydrates and polyphenolic compounds in the extract and warrants further characterisation for targeted nutraceutical applications. Graphical abstract: (Figure presented.).

The Potential Of Edible Insects As A Safe, Palatable, And Sustainable Food Source In The European Union, Ann D. Conway, Swarna Jaiswal, Amit K. Jaiswal

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Entomophagy describes the practice of eating insects. Insects are considered extremely nutritious in many countries worldwide. However, there is a lethargic uptake of this practice in Europe where consuming insects and insect-based foodstuffs is often regarded with disgust. Such perceptions and concerns are often due to a lack of exposure to and availability of food-grade insects as a food source and are often driven by neophobia and cultural norms. In recent years, due to accelerating climate change, an urgency to develop alternate safe and sustainable food-sources has emerged. There are currently over 2000 species of insects approved by the World …

Myopia Progression Following 0.01% Atropine Cessation In Australian Children: Findings From The Western Australia – Atropine For The Treatment Of Myopia (Wa-Atom) Study, Samantha Sze Yee Lee, Vinay Kumar Nilagiri, Gareth Lingham, Magdalena Blaszkowska, Paul G. Sanfilippo, Maria Franchina, Antony Clark, David A. Mackey

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Background: A rebound in myopia progression following cessation of atropine eyedrops has been reported, yet there is limited data on the effects of stopping 0.01% atropine compared to placebo control. This study tested the hypothesis that there is minimal rebound myopia progression after cessation of 0.01% atropine eyedrops, compared to a placebo. Methods: Children with myopia (n = 153) were randomised to receive 0.01% atropine eyedrops or a placebo (2:1 ratio) daily at bedtime during the 2-year treatment phase of the study. In the third year (wash-out phase), all participants ceased eyedrop instillation. Participants underwent an eye examination every 6 …

Comparison For The Effects Of Different Components Of Temperature Variability On Mortality: A Multi-Country Time-Series Study, Multi-Country Multi-City (Mcc) Collaborative Network, Patrick Goodman

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Background: Temperature variability (TV) is associated with increased mortality risk. However, it is still unknown whether intra-day or inter-day TV has different effects. Objectives: We aimed to assess the association of intra-day TV and inter-day TV with all-cause, cardiovascular, and respiratory mortality. Methods: We collected data on total, cardiovascular, and respiratory mortality and meteorology from 758 locations in 47 countries or regions from 1972 to 2020. We defined inter-day TV as the standard deviation (SD) of daily mean temperatures across the lag interval, and intra-day TV as the average SD of minimum and maximum temperatures on each day. In the …

All-Cause, Cardiovascular, And Respiratory Mortality And Wildfire-Related Ozone: A Multicountry Two-Stage Time Series Analysis, Multi-Country Multi-City (Mcc) Collaborative Network, Patrick Goodman

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Background: Wildfire activity is an important source of tropospheric ozone (O3) pollution. However, no study to date has systematically examined the associations of wildfire-related O3 exposure with mortality globally. Methods: We did a multicountry two-stage time series analysis. From the Multi-City Multi-Country (MCC) Collaborative Research Network, data on daily all-cause, cardiovascular, and respiratory deaths were obtained from 749 locations in 43 countries or areas, representing overlapping periods from Jan 1, 2000, to Dec 31, 2016. We estimated the daily concentration of wildfire-related O3 in study locations using a chemical transport model, and then calibrated and downscaled O3 estimates to a …

Laser-Irradiating Infrared Attenuated Total Reflection Spectroscopy Of Articular Cartilage: Potential And Challenges For Diagnosing Osteoarthritis, P. Krebs, M. Nägele, P. Fomina, V. Virtanen, E. Nippolainen, R. Shaikh, I. O. Afara, J. Töyräs, I. Usenov, T. Sakharova, V. Artyushenko, V. Tafintseva, J. H. Solheim, B. Zimmermann, A. Kohler, O. König, S. Saarakkala, B. Mizaikoff

Articles

Objective: A prototype infrared attenuated total reflection (IR-ATR) laser spectroscopic system designed for in vivo classification of human cartilage tissue according to its histological health status during arthroscopic surgery is presented. Prior to real-world in vivo applications, this so-called osteoarthritis (OA) scanner has been tested at in vitro conditions revealing the challenges associated with complex sample matrices and the accordingly obtained sparse spectral datasets. Methods: In vitro studies on human knee cartilage samples at different contact pressures (i.e., 0.2–0.5 ​MPa) allowed recording cartilage degeneration characteristic IR signatures comparable to in vivo conditions with high temporal resolution. Afterwards, the cartilage samples …

The Multi-Country Multi-City Collaborative Research Network An International Research Consortium Investigating Environment, Climate, And Health, Multi-Country Multi-City (Mcc) Collaborative Network, Patrick Goodman

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Research on the health risks of environmental factors and climate change requires epidemiological evidence on associated health risks at a global scale. Multi-center studies offer an excellent framework for this purpose, but they present various methodological and logistical problems. This contribution illustrates the experience of the Multi-Country Multi-City Collaborative Research Network, an international collaboration working on a global research program on the associations between environmental stressors, climate, and health in a multi-center setting. The article illustrates the collaborative scheme based on mutual contribution and data and method sharing, describes the collection of a huge multi-location database, summarizes published research findings …

Regional Variation In The Role Of Humidity On City-Level Heat-Related Mortality, Multi-Country Multi-City (Mcc) Collaborative Network, Patrick Goodman

Articles

The rising humid heat is regarded as a severe threat to human survivability, but the proper integration of humid heat into heat-health alerts is still being explored. Using state-of-the-art epidemiological and climatological datasets, we examined the association between multiple heat stress indicators (HSIs) and daily human mortality in 739 cities worldwide. Notable differences were observed in the long-term trends and timing of heat events detected by HSIs. Air temperature (Tair) predicts heat-related mortality well in cities with a robust negative Tair-relative humidity correlation (CT-RH). However, in cities with near-zero or weak positive CT-RH, HSIs considering humidity provide enhanced predictive power …

Impact Of Population Aging On Future Temperature-Related Mortality At Different Global Warming Levels, Multi-Country Multi-City (Mcc) Collaborative Network, Patrick Goodman

Articles

Older adults are generally amongst the most vulnerable to heat and cold. While temperature-related health impacts are projected to increase with global warming, the influence of population aging on these trends remains unclear. Here we show that at 1.5 °C, 2 °C, and 3 °C of global warming, heat-related mortality in 800 locations across 50 countries/areas will increase by 0.5%, 1.0%, and 2.5%, respectively; among which 1 in 5 to 1 in 4 heat-related deaths can be attributed to population aging. Despite a projected decrease in cold-related mortality due to progressive warming alone, population aging will mostly counteract this trend, …

Global, Regional, And National Burden Of Mortality Associated With Cold Spells During 2000–19: A Three-Stage Modelling Study, Multi-Country Multi-City (Mcc) Collaborative Network, Patrick Goodman

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Background: Exposure to cold spells is associated with mortality. However, little is known about the global mortality burden of cold spells. Methods: A three-stage meta-analytical method was used to estimate the global mortality burden associated with cold spells by means of a time series dataset of 1960 locations across 59 countries (or regions). First, we fitted the location-specific, cold spell-related mortality associations using a quasi-Poisson regression with a distributed lag non-linear model with a lag period of up to 21 days. Second, we built a multivariate meta-regression model between location-specific associations and seven predictors. Finally, we predicted the global grid-specific …

Short-Term Effects Of Cyclopentolate And Tropicamide Eye Drops On Macular Choroidal Thickness In Myopic Children, Emmanuel Kobia-Acquah, Daniel Ian Flitcroft, Gareth Lingham, Eoin Kerin, James Loughman

Articles

Background: To investigate the short-term effects of cyclopentolate and tropicamide eyedrops on choroidal thickness (ChT) in myopic children using placebo or low-dose atropine eyedrops. Methods: The analysis included 242 myopic individuals (7–19 years) enrolled in two randomised placebo-controlled clinical trials of low-dose atropine eyedrops. Cycloplegia was induced using either one drop of 1% cyclopentolate (n = 161), two drops of 1% cyclopentolate (n = 32) or two drops of 1% tropicamide (n = 49). ChT measurements were taken using swept-source optical coherence tomography before and 30 min after administering the cycloplegic eye drops. A subset of 51 participants underwent test–retest …

A Comparative Study On Feature Extraction Techniques For The Discrimination Of Frontotemporal Dementia And Alzheimer's Disease With Electroencephalography In Resting-State Adults, Utkarsh Lal, Arjun Vinayak Chikkankod, Luca Longo

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Early-stage Alzheimer's disease (AD) and frontotemporal dementia (FTD) share similar symptoms, complicating their diagnosis and the development of specific treatment strategies. Our study evaluated multiple feature extraction techniques for identifying AD and FTD biomarkers from electroencephalographic (EEG) signals. We developed an optimised machine learning architecture that integrates sliding windowing, feature extraction, and supervised learning to distinguish between AD and FTD patients, as well as from healthy controls (HCs). Our model, with a 90% overlap for sliding windowing, SVD entropy for feature extraction, and K-Nearest Neighbors (KNN) for supervised learning, achieved a mean F1-score and accuracy of 93% and 91%, 92.5% …

Making Sense Of Abatement As A Tort Remedy, Anthony J. Sebok

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Controversy over public nuisance in recent high profile cases invites the question of whether, and to what extent, it is limited by its roots in tort law. This article, which was prepared for the 2023 Clifford Symposium on “New Torts” focuses on causes of action in which the state seeks to enjoin the defendant by requiring that it abate the consequences of the invasion of a public right. In the most controversial of these public nuisance actions, such as lead paint and opioids, the wrongful conduct that is remedied by the injunctive relief has already ceased, and the state does …

Writing With Ai: University Students’ Use Of Chatgpt, Nikola Crcek, Jakob Patekar

Articles

Background: ChatGPT, a chatbot based on a large language model, captured global attention toward the end of 2022. With its potential to generate comprehensive texts of a variety of genres based on a string of straightforward prompts, it was soon perceived as a threat by many in various fields, including – and in particular – education. Schools across the world began banning its use as instructors started to receive suspiciously well-written essays and assignments from their students.

Aim: This study aimed to investigate the prevalence of use of ChatGPT among university students for written assignments, explore the ways students utilize …

Playing To Grow. Roundtable Interview On Games, Education, And Character, Owen Gottlieb, Matthew Farber, Paul Darvasi

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In this roundtable interview moderated by Paul Darvasi, lecturer at the University of Toronto and co-founder of Gold Bug Interactive, Owen Gottlieb and Matthew Farber discuss research and practice at the intersection of religion, character education, and games in schools. Gottlieb is an associate professor at the Rochester Institute of Technology, founder and lead faculty at the Initiative in Religion, Culture, and Policy at the MAGIC center, and founder and director of the Interaction, Media, and Learning Lab at RIT, where he specializes in interactive media, learning, religion, and culture. Farber is an associate professor of educational technology and coordinator …

Advances In Diagnostic Tools And Therapeutic Approaches For Gliomas: A Comprehensive Review, Gayathree Thenuwara Nanolab Research Centre, James Curtin, Furong Tian Nanolab Research Centre

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Gliomas, a prevalent category of primary malignant brain tumors, pose formidable clinical challenges due to their invasive nature and limited treatment options. The current therapeutic landscape for gliomas is constrained by a “one-size-fits-all” paradigm, significantly restricting treatment efficacy. Despite the implementation of multimodal therapeutic strategies, survival rates remain disheartening. The conventional treatment approach, involving surgical resection, radiation, and chemotherapy, grapples with substantial limitations, particularly in addressing the invasive nature of gliomas. Conventional diagnostic tools, including computed tomography (CT), magnetic resonance imaging (MRI), and positron emission tomography (PET), play pivotal roles in outlining tumor characteristics. However, they face limitations, such as …

Exploring The Impact Of Signal Quality Enhancement On Heart Sound Classification Models, Davoud Shariat Panah, Andrew Hines, Susan Mckeever

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Limited cardiology resources increase the urgency for automated heart disease screening for the general public. Heart sound diagnostic models have been recently employed as a cost-effective solution for the initial screening of heart disease. Noise in heart sound recordings, however, can reduce the performance of such data-driven models. Various quality enhancement approaches have been adopted to alleviate the destructive impact of noise on model performance. One approach is universal noise reduction which applies denoising techniques to recordings, irrespective of their noise level. The second approach is targeted noise reduction, which applies denoising solely to recordings deemed to need it, based …

Raman Spectroscopic Analysis Of Human Serum Samples Of Convalescing Covid-19 Positive Patients, Hugh Byrne, Naomi Jackson, Jaythoon Hassan

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Rapid screening, detection and monitoring of viral infection is of critical importance, as exemplified by the rapid spread of SARS-CoV-2, leading to the worldwide pandemic of COVID-19. This is equally the case for the stages of patient convalescence as for the initial stages of infection, to understand the medium and long terms effects, as well as the efficacy of therapeutic interventions. Optical spectroscopic techniques potentially offer an alternative to currently employed techniques of screening for the presence, or the response to infection. In this study, the ability of Raman spectroscopy to distinguish between samples of the serum of convalescent COVID-19 …

The Future Of Anti-Poverty Legislation, Andrew Hammond, Ariel Jurow Kleiman, Gabriel Scheffler

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The era of big-government COVID relief is over. The initial pandemic relief legislation, followed by two years of Democratic control in Washington, seemed to herald the expansion and modernization of the U.S. safety net. But sustained reform proved elusive. Now that this window of opportunity has closed, it's time to step back and take stock. For those who focus on anti-poverty programs, one question persists: The next time there is such an opportunity to strengthen anti-poverty programs through legislation, how should federal law change?

This Article suggests the answer to that question lies in lessons from recent experience, including, but …

Residual Pulmonary Vascular Obstruction Following Mechanical Thrombectomy For Submassive Pulmonary Embolism: A Single-Center Analysis, Brian Stegman, Thom G. Dahle, Wade Schmidt, Jacob R. Dutcher, Tanya Glenz

Articles

Background:

Residual pulmonary vascular obstruction (RPVO) following pulmonary embolism (PE) is associated with residual dyspnea, recurrent venous thromboembolism, and chronic thromboembolic pulmonary hypertension. Historically, acute PE treated with anticoagulation alone results in high rates of significant RPVO. Contemporary treatment of submassive PE often involves catheter-based interventions, including mechanical thrombectomy (MT), although their relation to RPVO is not characterized. In this study, we aimed to evaluate the rate of greater than or equal to 10% RPVO in patients treated with MT.

Methods:

Twenty consecutive patients with submassive PE in a single center underwent MT and subsequent planar ventilation/perfusion scintigraphy scan at …

Consent Searches And Underestimation Of Compliance: Robustness To Type Of Search, Consequences Of Search, And Demographic Sample, Roseanna Sommers, Vanessa K. Bohns

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Most police searches today are authorized by citizens' consent, rather than probable cause or reasonable suspicion. The main constitutional limitation on so-called “consent searches” is the voluntariness test: whether a reasonable person would have felt free to refuse the officer's request to conduct the search. We investigate whether this legal inquiry is subject to a systematic bias whereby uninvolved decision-makers overstate the voluntariness of consent and underestimate the psychological pressure individuals feel to comply. We find evidence for a robust bias extending to requests, tasks, and populations that have not been examined previously. Across three pre-registered experiments, we approached participants …