1,720,967 research outputs found
Blockchains, Cryptos and Von Hayek’s Theory on Concurrent Currencies: Tax Implications in France and in Italy
No full textIn an essay published in London in 1976, Friedrich Von Hayek advo- cated a system of private, concurrent currencies . In that system, finan- cial institutions would compete for the use of their money to the advantage of the users in terms of lower inflation . The author however remained skeptical about the possibility of conceiving a supranational currency . Almost twenty years after its introduction, the European Union is experiencing ups and downs with the Euro, and many states are still struggling to comply with the imposed financial conditions . The rise of cryptocurrencies, operated via blockchain mechanisms, appears to be capable of removing the practical constraints that made Hayek’s theory impossible to implement . In order for currencies to compete, different tax rules are needed to level the playing field in taxation . This research goes beyond the identification of these gaps, as it proposes rules to address them . For instance, it proposes a domestic tax sus- pension for ICOs and a new inter-jurisdictional nexus, together with several scenarii . This research demonstrates that the conditions for a neutral, competitive environment are far from being met, at least in France and Italy, which are implementing distortive policies concerning private currencies for income tax purposes . For these reasons, it could be argued that the best solution would be, for instance, to address digital currencies and their issuance (through ICOs) with specific tax rules aimed at emphasising the role of the tax jurisdiction where they are issued for the first time, which is also the law of the State regulat- ing the exchange rate between the digital currency and the traditional one at the moment of the issuance
Co-existence of GNE gene mutation in a case of genetically defined oculopharingeal dystrophy
No full text
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Co-existence of GNE gene mutation in a case of genetically assessed oculopharingeal muscolar dystrophy
No full textClinical, morphological and molecular genetic studies in patients with progressive xternal ophthalmoplegia and mitochondrial myopathy
No full textBiological markers of oxidative stress in mitochondrial myopathies with progressive external ophthalmoplegia.
No full textAccording to experimental models suggesting that overproduction of oxygen free-radicals may occur when the electron transport in the respiratory chain is impaired, we searched for in vivo biological markers of oxidative stress in 11 patients affected by histologically proven mitochondrial myopathy with progressive external ophthalmoplegia (PEO) and partial cytochrome c oxidase deficiency in muscle fibres. Six of the patients carried large-scale deletions of mitochondrial DNA. Biochemical assays included the determination of plasma and erythrocyte reduced glutathione (GSH) concentration, plasma malondialdehyde, fluorescent adducts of aldehydes with plasma proteins, and serum level of lipid peroxides. In patients with PEO the mean values of lipid peroxides and of the fluorescent adducts of aldehydes with plasma proteins were significantly higher with respect to normal controls, while the mean values of plasma and erythrocyte GSH concentration were significantly lower. The reported data indicate an increase of lipid peroxidation indexes along with the reduction of one of the most important antioxidant systems and suggest the hypothesis that overproduction of reduced oxygen species might be an adjunctive cause of cell damage in mitochondrial myopathies and encephalomyopathies associated with defects of oxidative phosphorylation
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Assessment of Ventilation During the Performance of Elective Endoscopic- Guided Percutaneous Tracheostomy* Clinical Evaluation of a New Method
No full textStudy objectives: To evaluate the feasibility of uninterrupted translaryngeal open ventilation delivered through a pediatric, uncuffed endotracheal tube during percutaneous endoscopic
tracheostomy (PET).
Design and setting: Prospective, observational clinical study in a six-bed ICU of a university hospital.
Patients: Forty consecutive adult patients requiring an elective tracheostomy.
Interventions: We employed the basic Ciaglia technique with multiple dilators (n * 10), a single dilator (n * 15), and the Fantoni method (n * 15). During PET, pressure-controlled ventilation
was maintained through an uncuffed, 4-mm inner-diameter pediatric tube. The fraction of inspired oxygen was 1.0. Ventilator settings were as follows: pressure-controlled ventilation, 40
cm H2O; respiratory rate, 25/min; inspiratory time, 1.2 s of inspiratory time (inspiratory/expiratory ratio, 1:1); and positive end-expiratory pressure, 0 cm H2O.
Measurements and results: Measurements of arterial blood gas (ABG) tensions were obtained before the start of each tracheostomy and every 3 min during the procedure. An average of 8.28 * 2.28 ABG measurements were obtained from each patient (* SD). All patients were
successfully assisted during performance of the tracheostomy, and no patient required ventilation through a cuffed endotracheal tube. The maximum increase in PaCO2 was 8.49 * 5.50 mm Hg, and the maximum decrease in pH related to hypercarbia was 0.04 * 0.04. The PaO2 increased in all patients (maximum change, 69.75 * 57.00 mm Hg; p < 0.01), and no patient had desaturation during the procedure.
Conclusions: The technique that we propose for airway management during PET was safe and effective. A mild increase in PaCO2 was not associated with significant metabolic and hemodynamic
consequences, and an adequate PaO2 was maintained throughout the study
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