Tax-related Incentives and Expense Allocation in Nonprofit Organizations: Evidence from Japan.

The research problem This study investigates the relationship between the incentive of Japanese non-profit organizations to avoid losing their tax-exempt status and the extent of tax-motivated expense allocation.

Elucidation of the impacts of the standard for the ratio of expenses for non-taxable activity on the expense allocation behavior of Japanese nonprofit organizations

Associate Professor Makoto Kuroki of the Yokohama City University Graduate School of International Management and Hiroki Natsuyoshi have become the first researchers in Japan to elucidate the impacts of the existence of a standard for the ratio of expenses for non-taxable activities for public interest incorporated associations

Prevalence and clinical features of long COVID from omicron infection in children and adults.

We read with interest the article reported by Elda Righi et al. about persistent symptoms after COVID-19.1 Following acute infection, various long-lasting symptoms such as fatigue, headache, cough, and muscle pain are described as “long COVID.”2 The World Health Organization (WHO) and the United States Centers for Disease Control and Prevention (CDC) have given incongruous definitions.3, 4 The prevalence of long COVID varies widely, partly because of variability in definitions, study design, sampling frame, vaccine status, comorbidity, and other factors.

Unique Mechanical Properties of Gel-Incorporating Protein Crystals

Crystalline materials that are grown in gel media exhibit reinforced mechanical characteristics. Studies on the mechanical properties of protein crystals are limited in numbers because of the difficulty in growing high-quality large crystals. This study shows the demonstration of the unique macroscopic mechanical properties by compression tests of large protein crystals grown in both solution and agarose gel.