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Internal reference genes with the potential for normalizing quantitative PCR results for oral fluid specimens
No full textIn basic research, testing of oral fluid specimens by real-time quantitative polymerase chain reaction (qPCR) has been used to evaluate changes in gene expression levels following experimental treatments. In diagnostic medicine, qPCR has been used to detect DNA/RNA transcripts indicative of bacterial or viral infections. Normalization of qPCR using endogenous and exogenous reference genes is a well-established strategy for ensuring result comparability by controlling sample-to-sample variation introduced during sampling, storage, and qPCR testing. In this review, the majority of recent publications in human (n = 136) and veterinary (n = 179) medicine did not describe the use of internal reference genes in qPCRs for oral fluid specimens (52.9% animal studies; 57.0% human studies). However, the use of endogenous reference genes has not been fully explored or validated for oral fluid specimens. The lack of valid internal reference genes inherent to the oral fluid matrix will continue to hamper the reliability, reproducibility, and generalizability of oral fluid qPCR assays until this issue is addressed.This article is published as Cheng, Ting-Yu, Jeffrey J. Zimmerman, and Luis G. Giménez-Lirola. "Internal reference genes with the potential for normalizing quantitative PCR results for oral fluid specimens." Animal Health Research Reviews (2022): 1-10.
DOI: 10.1017/S1466252322000044.
Copyright 2022 The Author(s).
Attribution 4.0 International (CC BY 4.0).
Posted with permission
A study on the essence and taxing method of capital gains – comparing with the taxation on capital gains in the Income tax act of Japan
No full text資本利得之定義，在不同論者間有所分歧。不過總括來說，資本利得應該是具有「非經常性」、「交易客體為資本資產」以及所產生所得之態樣為「價值之增加」等性質。對資本利得之課稅，雖然曾有爭議，不過有其課稅正當性，並且，在世界各國之稅制中，均對資本利得加以課稅，以圖公平。
我國稅制上，當然也不例外地對資本利得加以課稅。以所得稅法來說，除了營利事業所得稅外，就個人綜合所得稅之部分，財產交易所得恰好就是對典型之資本利得。不過在這之外，又在所得稅之外，針對土地交易所產生之價值變動部分，課徵有別於所得稅之土地增值稅。但也因為另外課徵土地增值稅，且在財產交易所得中，亦將較為大宗之證券交易所得規定停徵，使得其上位概念之「資本利得」，長久以來研究密度較為不夠，且亦多屬於經濟學上或是統計學上之研究。
不過土地增值稅一直有回歸到所得稅法中課徵之呼聲，證券交易所得稅亦有恢復課徵之聲音。職是，研究資本利得之背後本質以及如何加以課徵即成為一個必須要為之先行研究。
本文從資本利得之本質出發，並且就資本利得課稅之理論以及背後之原理、實現原則加以介紹、分析，希望以此建立資本利得之理論體系。並且就台灣法制與日本法制做比較，找出我國現行法制下可能產生之問題。期待以日本之現行法，即所得稅法中之讓渡所得相關規定，以及日本相關實務見解發現一些解決問題之關鍵。
最容易發生爭議者在於無償將資產移轉給他方之場合。此種情形搭配實現原則之結果，即會造成所得無限被遞延。面對此困境，日本所得稅法之作法是以「視為讓渡」之規定，使為無償交易之人於將原本自己所擁有之物移轉於他方之際，清算於其擁有該資產期間已經產生之漲價利益，並且針對此一部分加以課稅。雖然此一規定在日後受到修正，而大幅度採用「取得費承繼」之規定。不過實際適用上，更為重要者為國家對漲價利益是否確實已掌握。
就此種無償移轉之情形，我國土地增值稅有對交易之一方課徵，但是在交易客體為土地以外資產時，則並未對任何一方加以課稅。尚且，在該交易之後手嗣後又將該資產讓渡給他方時，計算該後手所應負擔之所得稅時，又會將前次無償讓與時之市價當作是所應減除之成本，使得前次已漲價部分金額，國家形同放棄課稅權。此種稅法之建置方式，在贈與稅及遺產稅被認為是所得稅之補充稅，且與所得稅間並沒有二擇一之關係時，顯然是不合理的。就此而言，目前之稅制仍有改善之空間存在。The definition of capital gains is varying by scholars. However, although the wordings are different, capital gains should be unusual, arise from capital assets and mean the increase of value. Taxing to capital gains were controversial in past days among some countries and areas, but it has been deemed appropriate to tax commonly and really taxed in the taxation system of most countries in order to make equality in taxation.
In our country, we also have tax on capital gains without exception. In Income Tax Act of Taiwan, in addition to Profit-Seeking Enterprise Income Tax in Taiwan, for individuals, Income from property transactions is truly the typical sort of capital gains. Besides, we still own one specific kind of tax named Land Value Increment Tax which is taxed when the value of land being transferred has changed, but this kind of tax is independent from Income Tax Act. Due to the independence of Land Value Increment Tax from Income tax, add, income taxes on security exchanges are exempt by the existing Income Tax Act, the research of the superordinate concept ”capital gain” is usually neglect in our country. Furthermore, researches on it are conducted from economical or statistical view often times.
Nonetheless, Land Value Increment Tax is always be advocated to tax which with other types of income, and also there are still scholars that emphasize that the taxation on income from security exchange should be restored. Therefore, the research on the essence and taxing method of capital gains becomes an essential assignment to take those policies into effect.
This thesis starts from the discussion about the essence of capital gains, and will introduce and analyze issues that concern the background theories of it and the principle of realization. By means of these analyses, it is hoped to establish the basic framework or structure of capital gains. Moreover, the comparison between Taiwanese and Japanese law will help to find out some possible problems under the current taxation system in Taiwan, and it is also desired to discover some keys to resolve the problem by the reading of existing tax laws, especially provisions relating to income from the transfer of one''s property and some judicial precedents of Japan.
It is easy that problem occurs in case of objects transferred with no compensation. According to the principle of realization, the taxing on income is probably to be postponed eternally. To solve this problem, Income Tax Act of Japan use the method of “minashijouto” (to be deemed as transferred) that in the case of transactions without compensation, the owner of the object transferred is to be taxed in order to wind up the increase of value during his or her possession when this object is conveyed to another person. Although this rule has been amended now and the rule is generally applied instead that the cost used when the object was acquired by the transferor is to be inherited by the transferee without taxing to the transferor. In fact the most important thing is whether the nation surely handles the increase of value and really taxes it.
In the case of transaction without compensation, Land Value Increment Tax would be taxed to one side of this dealing, but in the case that the dealing object not to be land, we do not tax the increase of value to any one side of the transaction. Add, when the transferee delivers this object to another person, the fair value of last transaction (transaction without compensation) will be took as the cost of the object in calculating the taxing burden of him or her, so that the nation, in fact, can be seen as to abandon its right of taxation. Because the gift tax and estate tax are deemed as supplemental taxes instead of a replacement of income tax, this ruling method of taxation in our country is significantly unreasonable and need to be modified
Novel Potential Drugs Identification for Liver Lipid Metabolism Modulation by High Content Screening
No full text肥胖為近年來常見且影響健康的問題，容易伴隨著許多疾病的發生，例如糖尿病、心血管疾病以及代謝疾病；而肥胖的形成，少數人是基因所導致，然而大部分的形成可歸因於現代人生活型態的改變，攝取過多養分且缺乏運動所造成。此外，亦有研究指出，肥胖在多種癌症扮演著關鍵的角色，肥胖可使罹患肝癌的機率上升4.5倍，亦參與大腸直腸癌、乳癌、舌咽癌、腎臟癌、胰臟癌等多種癌症的發生。因此，如何有效預防肥胖的產生以及後續治療成為當今重要的議題，其可是透過飲食調控、運動方式，甚至是利用藥物控制體內脂肪的代謝。因此，為了找出能夠有效調節肝臟脂肪代謝的新穎性潛力藥物，本實驗結合高內涵影像分析儀(High content screening)系統、Library of Pharmacologically Active Compounds (LOPAC)藥物化合物以及高脂性細胞培養環境應用於篩選可明顯調控脂肪代謝的新藥。在篩選過程中，培養於高脂性環境下之SK-hep1細胞，其細胞內平均油滴數目為51.8±18.7個，相對於正常環境下之細胞內平均油滴數為8.9±3.5，而在LOPAC1284個藥物化合物中，其中能使細胞內油滴數目相較於未加藥對照組減少超過50%，且細胞存活率達50%以上有66個，細胞存活率達80%以上有30個。而後本實驗利用老鼠初代肝臟細胞做確認，一共挑出五個藥物化合物，且五個藥物對於細胞皆無明顯毒性，而接下來的實驗將著重於探討藥物影響機制以及利用動物模型作確認，篩選出之藥物可供了解脂肪肝相關疾病致病機制，亦可對於肝臟疾病預防治療提供保健策略。Obesity, a common health condition, is also associated with many clinical disease including diabetes, cardiovascular disease and metabolic syndrome. The occurrence may be due to changes in lifestyle introduced in the 21st century which comprise increased consumption of energy dense foods and reduced physical activity. In addition, obesity plays an important role in other disease progression such as hepatocellular carcinoma (HCC) (risk by up to 4.5-fold), colorectal cancer, breast cancer, esophagus cancer, kidney cancer, pancreatic cancer and leukemia. Therefore drugs or diet supplements for metabolic modulation especially lipid biosynthesis may provide a disease prevention or a therapeutic strategy. In order to develop potential novel drug for this issue, we combined high content screening system, LOPAC1280(Library of Pharmacologically Active Compounds) and high fat medium culture system to screening potential drugs which can significantly modulate lipid metabolism or reduce the accumulation of cellular lipid droplets. Up to date, we have already finished screening all of drug library. We found SK-hep1 cells treated with high fat medium exhibited around 51.8±18.7 lipid droplets per cell compared to normal growth medium treatment (8.9±3.5 lipid droplets per cell). Among 1284 screened drug compounds, about 2.3% of them could effectively decrease more than 50% lipid droplet number compared with cells without drug treatment. We further identified 5 compounds that could reduce the accumulation of intracellular lipid droplets by utilizing mice primary hepatocyte culture system. These compounds also showed no cytotoxicity to hepatocyte in MTT assay. In the furture, these drugs need to be further investigated by experimental animal model as well as the underlying mechanism. The drug candidates may not only have benefits for liver protection but also provide a strategy for fatty liver prevention and therapy in health management
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
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
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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