Can tax payments complement high environmental, social, and governance reputational risk?

[Purpose] This study aims to investigate firms’ tax payment motivation from the point of corporate social responsibility by dissecting samples into firms with high, low, and no environmental, social, and governance (ESG)-related reputational risk. [Design/methodology/approach] This paper is an empirical study using 3,981 firm-year observations from 31 countries from OECD countries through 2017 to 2019. We construct panel data and use the fixed-effects model to control unobserved firm heterogeneity. To capture legal tax avoidance, we use two types of tax avoidance measurements. [Findings] We find that paying taxes can complement the high reputational risk of ESGs. However, if ESG-related reputational risk is not large, tax payments do not affect ESG risk. Our results indicate that tax payment is a matter of firms’ ESG-related reputational risk. This paper contributes to providing evidence to show that the relationship between ESG and tax avoidance is different depending on an individual firm’s level of ESG-related reputational risk. [Originality] We create a reputation-based ESG risk data set that addresses the endogeneity associated with the manager’s decision and simultaneity bias to determine the relationship between ESG and tax avoidance. Also, this is one of few studies that examine the relationship between CSR and tax avoidance internationally

Acute Prevertebral Abscesses Caused by Bacterial-infected Traumatic Tooth Fractures

We report a case of acute prevertebral abscess caused by traumatic tooth fractures in a 77-year-old Japanese man. After being transferred to our hospital the patient was initially diagnosed with a neck hematoma; however, blood culture showed Streptococcus parasanguinis, an oral bacterium, and an MRI examination suggested prevertebral abscesses. Tooth fractures, severe periodontitis, and peri-implantitis with Streptococcus parasanguinis were observed. Antibiotics were administered and fractured teeth were extracted. The patient's condition then gradually improved. We concluded that bacteremia caused by traumatic tooth fractures induced the acute prevertebral abscesses

無散瞳眼底カメラによる高齢者の眼底検査に関する研究

Many countries are experiencing an increase in the average age of the adult population. This has serious implications for the health of the people and it is important to consider the physiological changes and diseases associated with age. A majour disease related to age is hypertension, a disease connected to lifestyles, which has steadily increased. In order to check whether the circulatory organs were functioning properly.a measurement of blood pressure was usually used. In this study we substituted the funduscopy for blood pressure. Funduscopy using a non mydriasis retinal camera is easy and useful to check the function of circulatory organs. The subjects were residents of Yoshimi, Saitama prefecture, who visited Arakawa-so, and who were aged from 60 to 80 years old. Twenty-nine healthy subjects, 6 were in their 60\u27s, with the remaining 23 being in their 70\u27s do some work on their own farms. In the subjects, approximately 45% showed signs of abnormal retina. Compared with retina measured in the health examinations of aging subjects working in a factory, the residents showed signs of abnormality in greater proportion. This abnormality enabled us to infer the disorder in circulatory organs of aging workers in Yoshimi

The whole blood transcriptional regulation landscape in 465 COVID-19 infected samples from Japan COVID-19 Task Force

「コロナ制圧タスクフォース」COVID-19患者由来の血液細胞における遺伝子発現の網羅的解析 --重症度に応じた遺伝子発現の変化には、ヒトゲノム配列の個人差が影響する--. 京都大学プレスリリース. 2022-08-23.Coronavirus disease 2019 (COVID-19) is a recently-emerged infectious disease that has caused millions of deaths, where comprehensive understanding of disease mechanisms is still unestablished. In particular, studies of gene expression dynamics and regulation landscape in COVID-19 infected individuals are limited. Here, we report on a thorough analysis of whole blood RNA-seq data from 465 genotyped samples from the Japan COVID-19 Task Force, including 359 severe and 106 non-severe COVID-19 cases. We discover 1169 putative causal expression quantitative trait loci (eQTLs) including 34 possible colocalizations with biobank fine-mapping results of hematopoietic traits in a Japanese population, 1549 putative causal splice QTLs (sQTLs; e.g. two independent sQTLs at TOR1AIP1), as well as biologically interpretable trans-eQTL examples (e.g., REST and STING1), all fine-mapped at single variant resolution. We perform differential gene expression analysis to elucidate 198 genes with increased expression in severe COVID-19 cases and enriched for innate immune-related functions. Finally, we evaluate the limited but non-zero effect of COVID-19 phenotype on eQTL discovery, and highlight the presence of COVID-19 severity-interaction eQTLs (ieQTLs; e.g., CLEC4C and MYBL2). Our study provides a comprehensive catalog of whole blood regulatory variants in Japanese, as well as a reference for transcriptional landscapes in response to COVID-19 infection

DOCK2 is involved in the host genetics and biology of severe COVID-19

「コロナ制圧タスクフォース」COVID-19疾患感受性遺伝子DOCK2の重症化機序を解明 --アジア最大のバイオレポジトリーでCOVID-19の治療標的を発見--. 京都大学プレスリリース. 2022-08-10.Identifying the host genetic factors underlying severe COVID-19 is an emerging challenge. Here we conducted a genome-wide association study (GWAS) involving 2, 393 cases of COVID-19 in a cohort of Japanese individuals collected during the initial waves of the pandemic, with 3, 289 unaffected controls. We identified a variant on chromosome 5 at 5q35 (rs60200309-A), close to the dedicator of cytokinesis 2 gene (DOCK2), which was associated with severe COVID-19 in patients less than 65 years of age. This risk allele was prevalent in East Asian individuals but rare in Europeans, highlighting the value of genome-wide association studies in non-European populations. RNA-sequencing analysis of 473 bulk peripheral blood samples identified decreased expression of DOCK2 associated with the risk allele in these younger patients. DOCK2 expression was suppressed in patients with severe cases of COVID-19. Single-cell RNA-sequencing analysis (n = 61 individuals) identified cell-type-specific downregulation of DOCK2 and a COVID-19-specific decreasing effect of the risk allele on DOCK2 expression in non-classical monocytes. Immunohistochemistry of lung specimens from patients with severe COVID-19 pneumonia showed suppressed DOCK2 expression. Moreover, inhibition of DOCK2 function with CPYPP increased the severity of pneumonia in a Syrian hamster model of SARS-CoV-2 infection, characterized by weight loss, lung oedema, enhanced viral loads, impaired macrophage recruitment and dysregulated type I interferon responses. We conclude that DOCK2 has an important role in the host immune response to SARS-CoV-2 infection and the development of severe COVID-19, and could be further explored as a potential biomarker and/or therapeutic target

A Method to Quantify the Effect of Physical Environmental Factors for the Examination of Anticrime Measures on the Streets Based on Crime Prevention Through Environmental Design

1章 序論 2章 路上犯罪の傾向と研究手法 3章 通学児童を対象とした犯罪・不審行為に対する物理的環境要因の影響の分析とモデル化 4章 路上の物理的環境要因の影響を考慮したひったくり発生のモデル化 5章 結論Made available in DSpace on 2013-05-21T02:30:24Z (GMT). No. of bitstreams: 2 eng1586.pdf: 2193621 bytes, checksum: d2498671c930d239e47f7137103c66e2 (MD5) eng1586_abstract.pdf: 146696 bytes, checksum: ce4fcca50f8bbd272ba2475b55e76e92 (MD5) Previous issue date: 2013-03-26Submitted by アルバイト QIR ([email protected]) on 2013-05-21T02:30:24Z No. of bitstreams: 2 eng1586.pdf: 2193621 bytes, checksum: d2498671c930d239e47f7137103c66e2 (MD5) eng1586_abstract.pdf: 146696 bytes, checksum: ce4fcca50f8bbd272ba2475b55e76e92 (MD5)わが国の刑法犯認知件数は, 戦後増加し続け, 平成14年にピークの約285万件に達した. その後は一転して減少の傾向をたどっているが, 現在も戦後最も認知件数が少なかった昭和40年代の水準を約2割上回った状態であるのも事実である. さらに, 検挙件数や検挙人数, 検挙率は近年減少あるいは低迷傾向にある. このことから, 犯罪者の逮捕や矯正, 罰則の強化といった従来の事後的な対策に加えて, 予防の観点からの犯罪対策が求められてきている. このような状況から, 都市計画の分野においては, 環境犯罪学, その中でもわが国では「防犯環境設計(Crime Prevention Through Environmental Design, CPTED)」と呼ばれる手法が近年注目されてきた. CPTEDは, 「人間によってつくられる環境の適切な『デザイン』と効率的な『使用』によって, 犯罪に対する不安感と犯罪の減少, そして生活の質の向上を導くことができる. 」という理論に基づき, 「対象物の強化」, 「接近の制御」, 「監視性の強化」, 「領域性の確保」の四つの手法からなる. このCPTED理論に基づき, 現在では建築物や施設の整備・配置, あるいはコミュニティ強化などによる防犯対策が取り入れられ始めている. 一方で犯罪の多くは路上で発生し, 現場へのアクセスや逃走にも道路が使用されるにも関わらず, これまでの道路網設計や交通規制は効率的な交通量の処理や, 交通安全などを目的としているため, 交通と犯罪の関係について交通計画による防犯対策を念頭に置いた議論はあまりなされていない. 道路網設計や交通規制などの交通計画手法は都市の形を決定づけるまちづくりの根幹的かつ強力なツールであることに加え, 路上犯罪の多くはCPTEDの手法がその抑制に有効とされる「機会犯罪」と呼ばれるものであることから, これらによる防犯対策は有効なものになると考える. そこで本研究は, 交通計画手法による路上犯罪の防止効果を検討することを目的とし, 交通計画で制御可能な道路空間の物理的環境要因が路上犯罪の発生に与える影響を定量的に表現するモデルの作成方法を論じ, 結果を示したものである. 本論文の構成は以下のとおりである. 1章『序論』では, 研究の背景, 都市計画・交通計画分野での環境犯罪学や防犯に関する既存研究について述べた上で, 本研究の目的を示し, 最後に論文の構成について説明した. 2章『路上犯罪の傾向と研究手法』では, 本研究で対象とする路上犯罪の傾向について警察による統計データの分析の結果を示し, 路上犯罪の多くが属する「機会犯罪」についての定義と仮説について述べた. ここでは機会犯罪は「ターゲットとの遭遇機会」と「道路周辺の物理的環境要因」によってその実施が左右されるものであることから, この2つを路上犯罪の影響要因として取り扱うことを示した. さらに, モデル化の基本哲学となる社会科学の方法論について説明した. 3章『通学児童を対象とした犯罪・不審行為に対する物理的環境要因の影響の分析とモデル化』では, まず通学路周辺の物理的環境要因, 特に監視性に関するものに着目し, これらの児童対象の犯罪発生・不審者出没への影響について数量化II類分析を行った. 結果として, 物理的環境要因には犯罪・不審行為を誘発しうるものと抑制しうるものがあり, さらにその影響度は要因によって異なることを示した. 続いて, この分析結果を踏まえた上で, 物理的環境要因に加え, 犯行企図者とターゲットである児童の遭遇機会の影響を考慮した犯罪発生・不審者出没を表現するモデルの作成方法を示した. 実際の小学校区で発生したひったくり事例にモデルを適用したところ, 小学校からの距離に応じた任意のエリアごとの犯罪・不審者の発生分布を再現する結果となった. また, モデルの適用の際のパラメータ推定より, 各要因が犯行企図者に与える影響度の違いを表現できた. 4章『路上の物理的環境要因の影響を考慮したひったくり発生のモデル化』では, まずは, 監視性にかかる物理的環境要因である交通量を考慮した住宅地の道路一区画内でのひったくりの発生を表現するモデルの作成方法を示した. モデルを実際の住宅地でのひったくり事例に適用したところ, 道路一区画内でのひったくりの発生地点分布を良好に再現する結果となった. 続いて, 作成したモデルに, 照度の変化およびターゲットの交通量や沿道施設からの監視性, 曲がり角の数といった地区特性に関する物理的環境要因を, 時間変化を考慮しながら導入し, 中心市街地における道路一区画のひったくり発生および地区-時間別のひったくり発生を再現するようなモデルの拡張を試みた. モデルを中心市街地とその中の地区で夜間に発生するひったくり事例に適用したところ, 良好な再現性が得られた. 5章『結論』では, 各章の成果をまとめ, 本研究の結論を述べた

Study on the Incidence of Opportunity Crime on Residential Streets Considering Traffic Volume and Visible Range

As a basic step, in this study we propose a model to describe the snatch incident on residential streets. This model is based on one of the methodologies of social science and the Crime Prevention Through Environmental Design’s concept. The objective variable is the feasibility of snatch and explanatory variables are physical factors concerning road network design and traffic regulation, like traffic volume and visible range on streets. As the result of the application to actual situations, the model provided reasonable predictions for distribution of point of incidence in a street section. It is possible to examine the influence that road network design and traffic regulation have on snatch by extending this model to road network.Crime Prevention Through Environmental Design (CPTED), Street network design, Opportunity crime, Traffic volume, Visible range

Consideration of Flexible Temporal Constraint on One-Day Shopping Travel Behavior: Daily Praying Time in Islamic Countries

This paper attempts to describe flexible temporal constraint as specific behavior on\ud one-day shopping travel in Islamic countries, namely daily praying time constraint. In further,\ud the paper take into account the constraint to develop a choice model of leave time from\ud shopping place. The model is derived from minimization of three types of disutility that\ud available during a traveler stays at shopping place and arrives at a destination place, i.e.,\ud disutility of shortage stay time at the place, disutility of lateness leave time from shopping\ud place, and disutility of the time constraint as consequence of availability of the temporal\ud constraint during period time of a set origin-destination trip. In order to estimate parameters\ud values of the model, a trial and error process method based on simulation approach was\ud applied. The model was applied to the two categories of shopping centre visitors i.e., car user\ud and motorcycle user categories respectively. By using a goodness of fit test, the proposed\ud model was acceptable. The parameters values show that response of the car users to start the\ud praying activity is later than the motorcycle users. In contrary, durations of the motorcycle\ud users to conduct the constraint activity are later or longer than the car user category. The\ud flexible temporal constraint also can be applied to develop a departure time, trip pattern and\ud mode choice model in further studies

Endovascular aneurysmal models at the external iliac artery of dogs

IntroductionEstablishing an aneurysm model using simple and easy operative techniques is desirable to develop new endovascular treatment devices such as stent grafts. We developed an aneurysm model using the external iliac arteries (EIAs) of adult Beagles, a relatively large animal that we thought would be easy to handle, using simple and less complicated endovascular procedures. In addition, we evaluated the generated aneurysm model histologically and determined the factors that were necessary for creating more dilated aneurysms.MethodsExperimental animals consisted of 16 beagles (average weight, 14.0 kg). The animals were divided into four groups (S, E, B+S, and B+E). Eight Beagles were in the S and E groups, without balloon dilation. S group Beagles were injected with normal saline into the right EIA and served as a control group. Elastase was injected into the left EIA of the same Beagles (E group). Eight Beagles were in the B+S and B+E groups with balloon dilation. After balloon dilation, normal saline was injected into right EIA of the B+S group. Elastase was injected into the left EIA of the same Beagles (B+E). After 4 weeks, we measured the EIA diameter using abdominal ultrasound imaging from a body surface. Both sides of the EIA were harvested. We evaluated the dilation rate of the EIA diameter, and histologically, evaluated the disappearance of the internal elastic lamina, degeneration and disappearance of medial smooth muscle and the external elastic lamina, and neointimal thickening.ResultsInner diameters were dilated more in the B+E group vs the other groups. The B+E group internal elastic lamina had almost disappeared, with significantly more severe degeneration and disappearance of external elastic lamina.ConclusionsWe developed a muscular artery aneurysm model using the EIA arteries of adult Beagles and a simple endovascular procedure. Histologically, internal and external elastic lamina degeneration was an important factor to create significantly dilated aneurysms in this muscular artery model.Clinical RelevanceWe tried to develop an aneurysm model using the external iliac arteries of adult Beagle dogs, a relatively large animal that we thought would be easy to handle, and a simple and less complicated endovascular procedure. Establishing an aneurysm model using simple and easy operative techniques is desirable for the development of new endovascular devices