Real Effects of Private Country-by-Country Disclosure

We investigate the effects of mandatory private Country-by-Country Reporting (CbCR) to European tax authorities on multinational firms’ capital and labor investments as well as their organizational structures. We exploit the threshold-based application of this 2016 disclosure rule to conduct difference-in-differences and regression discontinuity tests. We document increases in capital and labor expenditures in Europe, but these effects are more pronounced in countries with preferential tax regimes. Cross-sectional tests and analysis using consolidated financial data provide evidence consistent with multinational firms reallocating capital across Europe to mitigate increased tax enforcement risk, as well as with CbCR hindering capital investment efficiency. We also find evidence consistent with firms responding to CbCR by reducing organizational complexity. Collectively, our results support the conclusion that mandatory private CbCR causes firms to change real investment activities to substantiate their tax avoidance activities in Europe while reducing the appearance of aggressive tax practices

Clinical impact of MDR1-expression in testicular germ cell cancer

Aim: The multidrug resistance protein 1 (MDR1, P-gp, p-170) is a membrane glycoprotein that acts as an energy-dependent drug efflux pump. In various malignancies its expression is associated with resistance to diverse cytostatic drugs, and therefore predicts resistance to systemic treatment. The aim of this study was to investigate the prognostic value of MDR1 expression in primary tumor tissue to predict necrosis or viable cancer in residual tumor masses after systemic chemotherapy for advanced testicular germ cell cancer. Materials and Methods: Out of 77 patients, histopathological characteristics of primary testicular cancer specimens and retroperitoneal lymph node dissection (RPLND) samples following chemotherapy were available from 72 and all 77 patients, respectively. Moreover, MDR1 expression was determined by immunohistochemistry in 47 primary tumors and corresponding 73 RPLND sections. Results: After chemotherapy and subsequent RPLND, the examination of residual tumor masses revealed that mature teratoma and active viable tumor were predominantly found in patients with non-seminoma (NSGCT; p = 0.048), especially in those with containing mature teratoma (p = 0.001). Moreover, using univariate analysis the expression of MDR1 in the primary testicular tumor predicted viable tumor/teratoma residues in RPLND sections (p = 0.003). However, in multivariate analysis including the tumors’ histological subtype, MDR1 expression alone failed to reach statistical significance as an independent prognostic marker for residual vital tumor (p ≥ 0.16). Conclusions: With the limited number of patients given, the correlation between MDR1 expression in primary testis cancer and active residual retroperitoneal disease after chemotherapy failed to reach statistical significance as in independent marker. Therefore, up to now routine MDR1 staining of testicular germ cell cancer samples should not be performed in clinical practice. However, as there was a clear trend, a larger number of patients suffering from metastatic non-seminomas should be studied, as MDR1 expression might have significant prognostic value in this particular subgroup of patients.Белок 1 множественной лекарств енной устойчив ости (MDR1, P-gp, p-170) – это мембранный гликопротеин, функционирующий как энергозависимый насос. При разл ичных фо рмах опухолей его экспр е ссия связана с устойчив о стью опухоли к различным цитостатикам, что может быть использовано для выбора типа терапии. Цель работы — исследование прогности- ческой значимости экспрессии MDR1 в ткани пе рвичной опухоли для оценки возмо жности раз вития некроза или сохран е ния живых клеток в остаточной ткани опухоли после применения системной химиотерапии на поздних стадиях герминативных опухолей яичка. Материалы и методы: про анализиро ваны гисто патоло гические характ е ристики пе рвично й те стикулярной опухоли и образцов, полученных при иссечении ретроперитонеальных лимфатических узлов (RPLND) после хими отерапии 72 и 77 бол ьных соотве тственно. Экспр ессию MDR1 определяли иммун огист охимич еским методом в 47 образцах первичн ой опухоли и соответствующих 73 ср RPLND. Результаты: после хими отерапии и последующей RPLNDисследовани е оста- точных опухолевых тканей показало, чтозрелая тератома и жизнеспособные опух олевые клетки выяв ляют преимущественно у больных, у которых не была обнаружена семинома (NSGCT; p = 0,048), особенно у так овых , у которых была тератома (p = 0,001). Более того, д анные одно факторного анализа показали, что экспр е ссия MDR1 в ткани пе рвично й те стику лярной опу- холи может служить прогностич еским факт ором сохран ения живых опух олевых клеток срезах RPLND (p = 0,003). О нак о применение мультифакторного анализа, в том числе с учетом гистологического подтипа опухоли, показало, что экспр е ссия MDR1 не имеет самостоятельной прогностической значимости для выявления живых остаточных опух олевых клеток (p 0,16). Выводы: ввиду небольшо йвыборкибольных не выяв лено статистически значимойкорреляции между экспр ессией MDR1 в первичной опухоли яичка и наличием активных резидуальных очагов поражения в ретроперитонеальном пространстве. В т о же время, учитывая выявленную тенденцию, экспрессию MDR1, в качестве возможного прогностич еского марк ера, имеет смысл исследовать именно у больных с метастатическими опухолями, не являющимися семиномой

Identification of Ambient Molecular Clouds Associated with Galactic Supernova Remnant IC443

The Galactic supernova remnant (SNR) IC443 is one of the most studied core-collapse SNRs for its interaction with molecular clouds. However, the ambient molecular clouds with which IC443 is interacting have not been thoroughly studied and remain poorly understood. Using Five College Radio Astronomy Observatory 14m telescope, we obtained fully sampled maps of ~ 1{\deg} \times 1{\deg} region toward IC443 in the 12CO J=1-0 and HCO+ J=1-0 lines. In addition to the previously known molecular clouds in the velocity range v_lsr = -6 to -1 km/s (-3 km/s clouds), our observations reveal two new ambient molecular cloud components: small (~ 1') bright clouds in v_lsr = -8 to -3 km/s (SCs), and diffuse clouds in v_lsr = +3 to +10 km/s (+5 km/s clouds). Our data also reveal the detailed kinematics of the shocked molecular gas in IC443, however the focus of this paper is the physical relationship between the shocked clumps and the ambient cloud components. We find strong evidence that the SCs are associated with the shocked clumps. This is supported by the positional coincidence of the SCs with shocked clumps and other tracers of shocks. Furthermore, the kinematic features of some shocked clumps suggest that these are the ablated material from the SCs upon the impact of the SNR shock. The SCs are interpreted as dense cores of parental molecular clouds that survived the destruction by the pre-supernova evolution of the progenitor star or its nearby stars. We propose that the expanding SNR shock is now impacting some of the remaining cores and the gas is being ablated and accelerated producing the shocked molecular gas. The morphology of the +5 km/s clouds suggests an association with IC443. On the other hand, the -3 km/s clouds show no evidence for interaction.Comment: Accepted for publication in ApJ. 15 pages (with emulateapj.cls), 17 figures, and 2 table

Microlensing by Compact Objects associated to Gas Clouds

We investigate gravitational microlensing of point-like lenses surrounded by diffuse gas clouds. Besides gravitational bending, one must also consider refraction and absorption phenomena. According to the cloud density, the light curves may suffer small to large deviations from Paczynski curves, up to complete eclipses. Moreover, the presence of the cloud endows this type of microlensing events with a high chromaticity and absorption lines recognizable by spectral analysis. It is possible that these objects populate the halo of our galaxy, giving a conspicuous contribution to the fraction of the baryonic dark matter. The required features for the extension and the mass of the cloud to provide appreciable signatures are also met by several astrophysical objects.Comment: 11 pages with 4 figures. Accepted by A&

A Sino-German λ\lambda6\ cm polarization survey of the Galactic plane. V. Large supernova remnants

Observations of large supernova remnants (SNRs) at high frequencies are rare, but provide valuable information about their physical properties. The total intensity and polarization properties of 16 large SNRs in the Galactic plane were investigated based on observations of the Urumqi $\lambda$6\ cm polarization survey of the Galactic plane with an angular resolution of 9\farcm5. We extracted total intensity and linear polarization maps of large SNRs from the Urumqi $\lambda$6\ cm survey, obtained their integrated flux densities, and derived the radio spectra in context with previously published flux densities at various frequencies. In particular, Effelsberg $\lambda$11\ cm and $\lambda$21\ cm survey data were used for calculating integrated flux densities. The $\lambda$6\ cm polarization data also delineate the magnetic field structures of the SNRs. We present the first total intensity maps at $\lambda$6\ cm for SNRs G106.3+2.7, G114.3+0.3, G116.5+1.1, G166.0+4.3 (VRO 42.05.01), G205.5+0.5 (Monoceros Nebula) and G206.9+2.3 (PKS 0646+06) and the first polarization measurements at $\lambda$6\ cm for SNRs G82.2+5.3 (W63), G106.3+2.7, G114.3+0.3, G116.5+1.1, G166.0+4.3 (VRO 42.05.01), G205.5+0.5 (Monoceros Nebula) and G206.9+2.3 (PKS 0646+06). Most of the newly derived integrated radio spectra are consistent with previous results. The new flux densities obtained from the Urumqi $\lambda$6\ cm, Effelsberg $\lambda$11\ cm and $\lambda$21\ cm surveys are crucial to determine the spectra of SNR G65.1+0.6, G69.0+2.7 (CTB 80), G93.7-0.2 and G114.3+0.3. We find that G192.8$-$1.1 (PKS 0607+17) consists of background sources, \ion{H}{II} regions and the extended diffuse emission of thermal nature, and conclude that G192.8$-$1.1 is not a SNR.Comment: 15 pages, 10 figures, accepted by A&\amp;A. Language improved. For the version with high resolution figures, please go to: http://zmtt.bao.ac.cn/6cm/paper/gxy_largeSNR.pd

Six Years of Chandra Observations of Supernova Remnants

We present a review of the first six years of Chandra X-ray Observatory observations of supernova remnants. From the official "first-light" observation of Cassiopeia A that revealed for the first time the compact remnant of the explosion, to the recent million-second spectrally-resolved observation that revealed new details of the stellar composition and dynamics of the original explosion, Chandra observations have provided new insights into the supernova phenomenon. We present an admittedly biased overview of six years of these observations, highlighting new discoveries made possible by Chandra's unique capabilities.Comment: 82 pages, 28 figures, for the book Astrophysics Update

In search of disorders: internalizing symptom networks in a large clinical sample.

Background The co‐occurrence of internalizing disorders is a common form of psychiatric comorbidity, raising questions about the boundaries between these diagnostic categories. We employ network psychometrics in order to: (a) determine whether internalizing symptoms cluster in a manner reflecting DSM diagnostic criteria, (b) gauge how distinct these diagnostic clusters are and (c) examine whether this network structure changes from childhood to early and then late adolescence. Method Symptom‐level data were obtained for service users in publicly funded mental health services in England between 2011 and 2015 (N = 37,162). A symptom network (i.e. Gaussian graphical model) was estimated, and a community detection algorithm was used to explore the clustering of symptoms. Results The estimated network was densely connected and characterized by a multitude of weak associations between symptoms. Six communities of symptoms were identified; however, they were weakly demarcated. Two of these communities corresponded to social phobia and panic disorder, and four did not clearly correspond with DSM diagnostic categories. The network structure was largely consistent by sex and across three age groups (8–11, 12–14 and 15–18 years). Symptom connectivity in the two older age groups was significantly greater compared to the youngest group and there were differences in centrality across the age groups, highlighting the age‐specific relevance of certain symptoms. Conclusions These findings clearly demonstrate the interconnected nature of internalizing symptoms, challenging the view that such pathology takes the form of distinct disorders

Why NS and BH mass distribition is bimodal?

The observed mass distribution for the compact remnants of massive stars (neutron stars and black holes) and its relationship to possible mechanisms for the ejection of the envelopes of type II and Ib/c supernovae is analyzed. The conclusion is drawn that this distribution can be obtained only by a magneto-rotational mechanism for the supernovae with sufficiently long time of the field amplification, and a soft equation of state for neutron stars with limiting masses \sim1.5-1.6M_\odot. Some consequences of this hypothesis are discussed.Comment: latex, 4 pages, 5 figures, Talk given at 5th Int. Tsessevich Conf. "Variable Stars", Odessa, Ukraine, August 200