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Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments

Using a survey of tax auditors, we investigate which factors determine tax auditors' choice of negotiation strategies during tax audits and analyze the effect of their chosen strategy on audit outcomes. The results show that, compared to a cooperative auditor negotiation strategy, a competitive auditor negotiation strategy is associated with significantly higher additional assessed taxes. However, the competitive strategy is associated with a lower probability that the negotiation partners will reach an agreement. These findings indicate an advantage of combining competitive and cooperative tactics (i.e., using a “mixed strategy”). We find that although this mixed strategy does not lead to significantly fewer additional taxes, it results in a higher agreement probability. Moreover, we show that the probability of using a mixed strategy increases with audit expertise and time pressure, whereas the use of a competitive (cooperative) strategy increases with the availability of higher authority (the quality of the taxpayer's financial accounting system) and a perceived competitive (cooperative or mixed) negotiation strategy of the tax advisor. In sum, our study provides new insights into how firms' tax burden is affected by negotiations between tax auditors and firms' tax advisors. The way these negotiations affect firms' tax burden is relevant for both tax policy and firms.

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WITHDRAWN: Identification of a Novel MICU1 Nonsense Variant Causes Myopathy with Extrapyramidal Signs in an Iranian Consanguineous Family

Abstract Background: Ca2+ as a universal second messenger regulates basic biological functions including cell cycle, cell proliferation, cell differentiation and cell death. Lack of the protein mitochondrial calcium uptake1 (MICU1) which has been regarded as a gatekeeper of Ca ions, leads to the abnormal mitochondrial Ca2+ handling, excessive production of reactive oxygen species (ROS), and increased cell death. Mutations in MICU1 gene (NM_006077.3) causes a very rare neuromuscular disease, Myopathy with extrapyramidal signs (MPXPS), due to primary alterations in mitochondrial calcium signaling which demonstrates the key role of mitochondrial Ca2+ uptake. To date 6 variants have been reported in MICU1 gene in approximately 21 pedigrees.Case presentation: here we report a 44-year-old Iranian patient presented with learning disability, muscle weakness, easy fatigability, reduced tendon reflexes, ataxia, elevated hepatic transaminase, elevated serum creatine phosphokinase and gait disturbance. We Identified a novel nonsense variant c.385C>T; p.(R129*) in MICU1 gene by whole exome sequencing and segregation analysis.Conclusions: Our finding along with previous studies provides more evidence on the clinical presentation of the disease caused by pathogenic mutations in MICU1. Finding more variants and expanding the spectrum of the disease increases the diagnostic rate of molecular testing in screening of this kind of diseases and in turn improves the quality of counseling for at risk couples and helps them to minimize the risks of having affected children.

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Bioprocessing of oxidized platinum group element (PGE) ores as pre-treatment for efficient chemical extraction of PGE

Platinum-group elements (PGE) are relevant for many high technology applications, prompting the search for potential alternative resources and environmentally friendly processing technologies. The largest deposit of PGE worldwide is the Bushveld Complex in South Africa. The pristine sulfide-bearing ore is mined using conventional metallurgical methods, while the near-surface oxidized PGE ore is currently stockpiled. Economic extraction of PGE from these stockpiles using conventional technologies is not feasible to date. Hence, biohydrometallurgical approaches to recover valuable transition metals and liberate platinum-group minerals for subsequent chemical PGE extraction have been considered. The four stockpile samples taken from a heap of oxidized PGE ores from the Platreef formation showed a similar mineralogical composition with >90 wt% silicates and minor amounts of Fe-(oxy)/hydroxides, both associated with Ni, Mn and Cu. Platinum-group minerals were present as sperrylite (PtAs2), cooperite (PtS low Pd), native platinum and Pd‑bismuthotellurides and mostly associated with silicates. Stirred tank bioleaching under various conditions was proven to be most feasible for an oxidative process at moderately-high temperatures using a consortium of iron- and sulfur-oxidizing acidophiles dominated by Acidithiobacillus caldus and Sulfobacillus thermosulfidooxidans. Bioleaching achieved up to 86% total metal recovery (including Co, Cu, Mn and Ni) and led to a liberation of platinum-group minerals. The bioleach residues were subsequently chemically leached by a HNO3/NaCl and a cyanide leach, allowing for the enhanced extraction of up to 89% Pt and 96% Pd after bioleaching. Chemical and mineralogical analysis validated the potential of oxidative bioleaching as a promising processing option for a pre-treatment of oxidized PGE ore, allowing separate and efficient recovery of valuable base metals and enhancing the subsequent chemical PGE extraction.

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Open Access