88,788 results

  • Interest Deductibility: Evaluating the Advantage of Earnings Stripping Regimes in Preventing Thin Capitalisation

    Elliffe, Craig (2017)

    Journal article
    The University of Auckland Library

    Thin capitalisation regimes are designed to reduce profit shifting from one jurisdiction (the jurisdiction of the borrower where an interest expense is claimed) to another (the jurisdiction of the lender where the income is shifted to). Most developed countries have such regimes to counter this fundamental tax planning technique. In 2015 the Organisation for Economic Co-operation and Development (OECD) released the Final Report on Limiting Base Erosion Involving Interest Deductions and other Financial Payments (better known as Action 4, it was subsequently updated in late 2016). This Report recommended that countries adopt thin capitalisation regimes to allow interest expense on debt funding based on a proportion (fixed ratio) of earnings. For example, the rule would only permit an entity to deduct net interest expense up to a benchmark of net interest as a proportion of earnings before interest, taxes, depreciation and amortisation (EBITDA). The benchmark ratio suggested only permits interest deductions of an amount of 10 to 30 per cent of EBITDA. Should New Zealand adopt the OECD???s suggestion? This article evaluates the OECD???s proposal against the existing New Zealand thin capitalisation regime which currently operates on the basis of the entity???s balance sheet. This assets-based regime looks at the level of debt and compares this to total assets. In assessing the respective merits of the proposal against the existing regime the article uses key principles set out by the Tax Working Group when it carefully examined the New Zealand tax system in 2010. The conclusion reached is that, contrary to the strong recommendation in the OECD???s Report, there is no compelling case for change to an earnings-based EBITDA method. The article goes on to suggest a mechanism to deal with particular problems identified with ???highpriced debt??? suggesting an interest rate cap as an alternative.

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  • Synthesis and antimalarial and antituberculosis activities of a series of natural and unnatural 4-methoxy-6-styryl-pyran-2-ones, dihydro analogues and photo-dimers

    McCracken, ST; Kaiser, M; Boshoff, HI; Boyd, Peter; Copp, Brent (2012-02-15)

    Journal article
    The University of Auckland Library

    Previous studies have identified the 3,6-dialkyl-4-hydroxy-pyran-2-one marine microbial metabolites pseudopyronines A and B to be modest growth inhibitors of Mycobacterium tuberculosis and a range of tropical diseases including Plasmodium falciparum and Leishmania donovani. In an effort to expand the structure-activity relationship of this compound class towards infectious diseases, a library of natural product and natural product-like 4-methoxy-6-styryl-pyran-2-ones and a subset of catalytically reduced examples were synthesized. In addition, the photochemical reactivity of several of the 4-methoxy-6-styryl-pyran-2-ones were investigated yielding head-to-head and head-to-tail cyclobutane dimers as well as examples of asymmetric aniba-dimer A-type dimers. All compounds were evaluated for cytotoxicity and activity against M. tuberculosis, P. falciparum, L. donovani, Trypanosoma brucei rhodesiense and Trypanosoma cruzi. Of the styryl-pyranones, natural product 3 and non-natural styrene and naphthalene substituted examples 13, 18, 21, 22 and 23 exhibited antimalarial activity (IC(50) 10. ??(7) Dihydro analogues were typically less active or lacked selectivity. Head-to-head and head-to-tail photodimers 5 and 34 exhibited moderate IC(50)s of 2.3 to 17 ??M towards several of the parasitic organisms, while the aniba-dimer-type asymmetric dimers 31 and 33 were identified as being moderately active towards P. falciparum (IC(50) 1.5 and 1.7 ??M) with good selectivity (SI ~80). The 4-tert-butyl aniba-dimer A analogue 33 also exhibited activity towards L. donovani (IC(50) 4.5 ??M), suggesting further elaboration of this latter scaffold could lead to the identification of new leads for the dual treatment of malaria and leishmaniasis.

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  • Marine natural products

    Blunt, JW; Copp, Brent; Keyzers, RA; Munro, MHG; Prinsep, MR (2014-01-03)

    Journal article
    The University of Auckland Library

    This review covers the literature published in 2012 for marine natural products, with 1035 citations (673 for the period January to December 2012) referring to compounds isolated from marine microorganisms and phytoplankton, green, brown and red algae, sponges, cnidarians, bryozoans, molluscs, tunicates, echinoderms, mangroves and other intertidal plants and microorganisms. The emphasis is on new compounds (1241 for 2012), together with the relevant biological activities, source organisms and country of origin. Biosynthetic studies, first syntheses, and syntheses that lead to the revision of structures or stereochemistries, have been included. ?? 2014 The Royal Society of Chemistry.

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  • Allantoin as a Biomarker of Inflammation in an Inflammatory Bowel Disease Mouse Model: NMR Analysis of Urine

    Dryland, Philippa; Love, Donald; Walker, Michael; Dommels, Y; Butts, C; Rowan, D; Roy, NC; Helsby, Nuala; Browning, Brian; Zhu, Shuotun; Copp, Brent; Ferguson, Lynnette (2008-06-03)

    Journal article
    The University of Auckland Library

    Crohn???s disease (CD) is an Inflammatory Bowel Disease (IBD) that is characterised by destructive inflammation of the intestinal wall. Current methods for determining inflammation of the bowel are costly, time consuming and can cause discomfort to the patients. In order to address these problems, biomarker analysis of more accessible tissues is receiving increasing attention. Oxidative stress has been implicated in the promotion of inflammation. Allantoin has recently been reported as a biomarker for oxidative stress in human serum and urine. This paper investigates allantoin as a biomarker of inflammation in a mouse model of CD. Proton nuclear magnetic resonance (1H NMR) spectroscopy was used to analyse allantoin in urine from the mdr1a -/- mouse which is a model of CD. The data show that the levels of allantoin are strongly correlated with histological injury scores of mouse colonic tissue samples. Allantoin appears to be a useful biomarker of gut inflammation, involving oxidative stress, in a mouse model of CD and may be a potential biomarker in human CD studies

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  • Didemnidines A and B, indole spermidine alkaloids from the New Zealand ascidian Didemnum sp.

    Finlayson, R; Pearce, Allison; Page, MJ; Kaiser, M; Bourguet-Kondracki, M-L; Harper, JL; Webb, VL; Copp, Brent (2011-02-24)

    Journal article
    The University of Auckland Library

    Two new indole spermidine alkaloids, didemnidines A (1) and B (2), have been isolated from the New Zealand ascidian Didemnum sp. The structures of the metabolites, determined by analysis of 2D NMR spectra and confirmed via synthesis, embody an indole-3-glyoxylamide moiety linked to the N(1) position of spermidine, the latter motif being particularly rare among marine natural products. Didemnidine B and a synthetic precursor exhibited mild in vitro growth inhibition of Plasmodium falciparum with IC(50)'s of 15 and 8.4 ??M, respectively.

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  • Marine natural products

    Blunt, JW; Copp, Brent; Keyzers, RA; Munro, MHG; Prinsep, MR (2012-02-01)

    Journal article
    The University of Auckland Library

    This review covers the literature published in 2010 for marine natural products, with 895 citations (590 for the period January to December 2010) referring to compounds isolated from marine microorganisms and phytoplankton, green, brown and red algae, sponges, cnidarians, bryozoans, molluscs, tunicates, echinoderms, mangroves and other intertidal plants and microorganisms. The emphasis is on new compounds (1003 for 2010), together with the relevant biological activities, source organisms and country of origin. Biosynthetic studies, first syntheses, and syntheses that lead to the revision of structures or stereochemistries, have been included.

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  • Antimalarial ??-Carbolines from the New Zealand Ascidian Pseudodistoma opacum

    Chan, STS; Pearce, Allison; Page, MJ; Kaiser, M; Copp, Brent (2011-09-23)

    Journal article
    The University of Auckland Library

    One tetrahydro-??-carboline, (-)-7-bromohomotrypargine (1), and three alkylguanidine-substituted ??-carbolines, opacalines A, B, and C (2-4), have been isolated from the New Zealand ascidian Pseudodistoma opacum. The structures of the metabolites were determined by analysis of mass spectrometric and 2D NMR spectroscopic data. Natural products 2 and 3, synthetic debromo analogues 8 and 9, and intermediate 16 exhibited moderate antimalarial activity toward a chloroquine-resistant strain of Plasmodium falciparum, with an IC50 range of 2.5-14 ??M. The biosynthesis of 1-4 is proposed to proceed via a Pictet-Spengler condensation of 6-bromotryptamine and the ??-keto acid transamination product of either arginine or homoarginine. Cell separation and 1H NMR analysis of P. opacum identified tetrahydro-??-carboline 1 to be principally located in the zooids, while fully aromatized analogues 2-4 were localized to the test.

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  • The exponential, Gaussian and uniform truncated discrete density functions for discrete time systems analysis

    Berber, Stevan (2017)

    Journal article
    The University of Auckland Library

    Continuous density functions and their truncated versions are widely used in engineering practice. However, limited work was dedicated to the theoretical analysis and presentation in closed forms of truncated density functions of discrete random variables. The derivations of exponential, uniform and Gaussian discrete and truncated density functions and related moments, as well as their applications in the theory of discrete time stochastic processes and for the modelling of communication systems, is presented in this paper. Some imprecise solutions and common mistakes in the existing books related to discrete time stochastic signals analysis are presented and rigorous mathematical solutions are offered.

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  • Assessing the suitability of diversity metrics to detect biodiversity change

    Santini, L; Belmaker, J; Costello, Mark; Pereira, HM; Rossberg, AG; Schipper, AM; Ceau??u, S; Dornelas, M; Hilbers, JP; Hortal, J; Huijbregts, MAJ; Navarro, LM; Schiffers, KH; Visconti, P; Rondinini, C (2017-09)

    Journal article
    The University of Auckland Library

    A large number of diversity metrics are available to study and monitor biodiversity, and their responses to biodiversity changes are not necessarily coherent with each other. The choice of biodiversity metrics may thus strongly affect our interpretation of biodiversity change and, hence, prioritization of resources for conservation. Therefore it is crucial to understand which metrics respond to certain changes, are the most sensitive to change, show consistent responses across different communities, detect early signals of species decline, and are insensitive to demographic stochasticity. Here we generated synthetic communities and simulated changes in their composition according to 9 scenarios of biodiversity change to investigate the behaviour of 12 biodiversity metrics. Metrics showed diverse abilities to detect changes under different scenarios. S??rensen similarity index, arithmetic and geometric mean abundance, and species and functional richness were the most sensitive to community changes. S??rensen similarity index, species richness and geometric abundance showed consistent responses across all simulated communities and scenarios. S??rensen similarity index and geometric mean abundance were able to detect early signals of species decline. Geometric mean abundance, and functional evenness under certain scenarios, had the greatest ability to distinguish directional trends from stochastic changes, but S??rensen similarity index and geometric mean abundance were the only indices to show consistent signals under all replicates and scenarios. Classic abundance-weighted heterogeneity indices (e.g. Shannon index) were insensitive to certain changes or showed misleading responses, and are therefore unsuitable for comparison of biological communities. We therefore suggest that separate metrics of species composition, richness, and abundance should be reported instead of (or in addition to) composite metrics like the Shannon index.

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  • Mutual Productivity Spillovers in Slovakia: Absorptive Capacity, the Technology Gap and Non-Linear Effects

    Jacobs, EJ; Zamborsky, Peter; Sbai, Erwann (2017)

    Journal article
    The University of Auckland Library

    We analyse traditional productivity spillovers from foreign to local firms and reverse productivity spillovers from local to foreign firms. We argue that the extent of mutual productivity spillovers depends on the absorptive capacity and technology gap. We tested our hypotheses with panel data on Slovak firms for the period 2003-2012. We find that traditional productivity spillovers through output are positive, but the spillover effects through capital are mostly negative. The effect of the technology gap on productivity spillovers is conducive. Non-linear effects were found in services and high-tech industries. Reverse productivity spillovers through capital were positive in the manufacturing industry.

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  • Think exogenous to excel: alternative supply chain data to improve transparency and decisions

    Wood, Lincoln; Reiners, T; Srivastava, HS (2017)

    Journal article
    The University of Auckland Library

    Efficient decisions along the supply chain have traditionally demanded sophisticated information sharing processes. Even with decades of research on theoretical and practical developments on integrating systems and stakeholders, in practice, we still seem to struggle to achieve full transparency and mitigate inefficiency challenges. We explore the emerging sentiment analysis technique to augment sales and operations planning with currently unavailable exogenous information. Even though sentiment analysis has gained traction, a comprehensive application in supply chains has not yet been attempted. Relevant topics are reviewed to allow an examination of the key relationships in a process framework, grounded in dual-process and bullwhip effect theory. Our proposed conceptual framework extends our conception of sentiment analysis integration to improve supply chain decisions and performance. The framework addresses managers interested in developing additional analytical capabilities and researchers to initiate further empirical research on the potential held by sentiment analysis in supply chain research.

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  • In the Era of Therapeutic Hypothermia, How Well Do Studies of Perinatal Neuroprotection Control Temperature?

    Galinsky, Robert; Dean, Justin; Lear, Christopher; Davidson, Joanne; Dhillon, S; Wassink, Guido; Bennet, Laura; Gunn, Alistair (2017-07)

    Journal article
    The University of Auckland Library

    In the era of therapeutic hypothermia, reliable preclinical studies are integral to successfully identify neuroprotective strategies to further improve outcomes of encephalopathy at term. We reviewed preclinical neuroprotection studies reported between January 2014 and June 2016 to assess the use of effective temperature monitoring and control. As a secondary measure, we examined whether studies addressed other methodological issues such as stage of brain development, sex differences, the timing of the treatment relative to the insult, and the histological and functional endpoints used after hypoxia-ischemia. The extent and duration of temperature monitoring was highly inconsistent. Only a minority of papers monitored core (19/61; 31%) or brain temperature (3/61; 5%). Most (40/45) of the neuroprotectants either were likely to affect thermoregulation or their impact is unknown. In 85% of papers neonatal rodents were used (67% at P7); 51% of papers did not report the sex of the animals or tested the effect of potential neuroprotectants on just one sex. In 76% of studies, treatment was before or immediately after the insult (within the first 2 h), and few studies assessed long-term histological and behavioral outcomes. In conclusion, many recent preclinical neonatal studies cannot exclude the possibility that apparent neuroprotection might be related to drug-induced hypothermia or to other methodological choices. Close monitoring and control of brain temperature during, as well as for many days after, experimental hypoxia-ischemia are now critical to reliably develop new ways to improve neurodevelopmental outcomes after perinatal hypoxic-ischemic encephalopathy.

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  • Dietary intakes in children born small for gestational age and appropriate for gestational age: A longitudinal study

    Wall, Clare; Murphy, Rinki; Waldie, Karen; Mitchell, Edwin; Thompson, John; ABC Study Group (2017-10)

    Journal article
    The University of Auckland Library

    Children born small for gestational age (SGA) have an increased risk of cardiovascular disease (CVD) and associated risk factors in later life; however, little is known about their dietary intakes. The objective of this study was to assess dietary intakes in SGA and appropriate for gestational age (AGA) at 3.5, 7, and 11??years. The Auckland Birthweight Collaborative Study is a longitudinal case-control study of children born at term (n??=??871). Children were assessed at 3.5 (n??=??550), 7 (n??=??591), and 11 (n??=??620) years of age. Diet was assessed using a 24-hr record-assisted recall. Reported dietary intakes were analyzed and compared with the Australian and New Zealand Nutrient Reference Values. Compared with AGA, median energy intakes were significantly lower in SGA at 3.5??years (4.2??MJ [IQR, 3.0 to 5.8] vs. 5.4??MJ [IQR, 3.9 to 6.5]; p??<??.0001) but not at 7 and 11??years. Inadequate dietary intakes of micronutrients were more prevalent among SGA at 3.5??years and 11??years of age. A large proportion of SGA and AGA children consumed more than the recommended amounts of saturated fats, sugars, and sodium. There was no association of dietary intake and socio-demographic factors. This study reveals that dietary intake in 3.5-year-old children born SGA is lower in energy and a variety of micronutrients compared with dietary intake in AGA. These intakes may however be appropriate given their BMI z-scores. High intakes of sodium, saturated fat, and sugars are a concern for all children in this cohort.

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  • On one-parameter Koopman groups

    ter Elst, Antonius; Lemanczyk, M (2016)

    Journal article
    The University of Auckland Library

    We characterize Koopman one-parameter C0-groups, in the class of all unitary one-parameter C0-groups on L2(X), as those that preserve L???(X) and for which the infinitesimal generator is a derivation on the bounded functions in its domain.

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  • School expectations and student aspirations: The influence of schools and teachers on Indigenous secondary students

    Hynds, Anne; Averill, R; Hindle, David; Meyer, L (2017-08)

    Journal article
    The University of Auckland Library

    Although there is extensive literature on the relationship between student motivation and achievement, less is known about how secondary schools create conditions that enable diverse groups of students to do their personal best. This article reports research into the development of school leadership in New Zealand secondary schools to enable Indigenous M??ori students to achieve educational success as M??ori. Data collection included school goal-setting plans for students, in-class observations, student surveys and interviews. Analyses revealed school goals reflected low expectations for M??ori achievement and little evidence of culturally responsive practices in classrooms. Interviews with M??ori students highlighted perceptions that their schools had low expectations for them and their learning, while analysis of M??ori student surveys indicated lower academic aspirations in comparison with European peers. These results are discussed critically alongside specific recommendations for further research on the multiple influences of mainstream secondary school contexts on educational achievement outcomes for Indigenous students.

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  • Ecological criteria to identify areas for biodiversity conservation

    Asaad, Irawan; Lundquist, Carolyn; Erdmann, MV; Costello, Mark (2017-09)

    Journal article
    The University of Auckland Library

    A challenge in implementing biodiversity conservation is in reconciling criteria for identifying significant areas and representative networks for biodiversity protection. Many international environmental initiatives include biological, ecological, economic, social and governance criteria to aid selection of areas for biodiversity conservation. Here we reviewed criteria used by 15 international initiatives, and what minimum set of biodiversity variables would be needed to support them. From a range of ecological and biological criteria, we identified eight criteria commonly used to identify areas for biodiversity conservation across these initiatives. Four criteria identified areas that (1) contained unique and rare habitats; (2) included fragile and sensitive habitats; (3) were important for ecological integrity; and (4) were representative of all habitats. Another four criteria were based on species' attributes, including (5) the presence of species of conservation concern; (6) the occurrence of restricted-range species; (7) species richness; and (8) importance for life history stages. Information required to inform these criteria include: habitat cover, species occurrence, species richness, species' geographic range and population abundance. This synthesized set of ecological and biological criteria, and their biodiversity variables will simplify the process to identify additional areas of high biodiversity significance, that in turn support achieving the Convention on Biological Diversity (CBD) targets to fill gaps in the representativeness of the global coverage of protected areas.

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  • The effects of dietary and herbal phytochemicals on drug transporters

    Li, Y; Revalde, J; Paxton, James (2017-07-01)

    Journal article
    The University of Auckland Library

    Membrane transporter proteins (the ABC transporters and SLC transporters) play pivotal roles in drug absorption and disposition, and thus determine their efficacy and safety. Accumulating evidence suggests that the expression and activity of these transporters may be modulated by various phytochemicals (PCs) found in diets rich in plants and herbs. PC absorption and disposition are also subject to the function of membrane transporter and drug metabolizing enzymes. PC-drug interactions may involve multiple major drug transporters (and metabolizing enzymes) in the body, leading to alterations in the pharmacokinetics of substrate drugs, and thus their efficacy and toxicity. This review summarizes the reported in vitro and in vivo interactions between common dietary PCs and the major drug transporters. The oral absorption, distribution into pharmacological sanctuaries and excretion of substrate drugs and PCs are considered, along with their possible interactions with the ABC and SLC transporters which influence these processes.

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  • Electromyographic activation reveals cortical and sub-cortical dissociation during emergence from general anesthesia

    Hight, DF; Voss, LJ; Garc??a, PS; Sleigh, James (2017-08)

    Journal article
    The University of Auckland Library

    During emergence from anesthesia patients regain their muscle tone (EMG). In a typical population of surgical patients the actual volatile gas anesthetic concentrations in the brain (CeMAC) at which EMG activation occurs remains unknown, as is whether EMG activation at higher CeMACs is correlated with subsequent severe pain, or with cortical activation. Electroencephalographic (EEG) and EMG activity was recorded from the forehead of 273 patients emerging from general anesthesia following surgery. We determined CeMAC at time of EMG activation and at return of consciousness. Pain was assessed immediately after return of consciousness using an 11 point numerical rating scale. The onset of EMG activation during emergence was associated with neither discernible muscle movement nor with the presence of exogenous stimulation in half the patients. EMG activation could be modelled as two distinct processes; termed high- and low-CeMAC (occurring higher or lower than 0.07 CeMAC). Low-CeMAC activation was typically associated with simultaneous EMG activation and consciousness, and the presence of a laryngeal mask. In contrast, high-CeMAC EMG activation occurred independently of return of consciousness, and was not associated with severe post-operative pain, but was more common in the presence of an endotracheal tube. Patients emerging from general anesthesia with an endotracheal tube in place are more likely to have an EMG activation at higher CeMAC concentrations. These activations are not associated with subsequent high-pain, nor with cortical arousal, as evidenced by continuing delta waves in the EEG. Conversely, patients emerging from general anesthesia with a laryngeal mask demonstrate??marked neural inertia-EMG activation occurs at a low CeMAC, and is closely temporally associated with return of consciousness.

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  • Assemblage thinking as methodology: Commitments and practices for critical policy research

    Baker, Thomas; McGuirk, PM (2016)

    Journal article
    The University of Auckland Library

    Assemblage thinking as methodology: commitments and practices for critical policy research. Territory, Politics, Governance. The concept of assemblage has captured the attention of critical social scientists, including those interested in the study of policy. Despite ongoing debate around the implications of assemblage thinking for questions of structure, agency, and contingency, there is widespread agreement around its value as a methodological framework. There are now many accounts using assemblage-inflected methodologies of various sorts as analytical tools for revealing, interpreting, and representing the worlds of policy-making, though few are explicit about their methodological practice. In this paper, we identify a suite of epistemological commitments associated with assemblage thinking, including an emphasis on multiplicity, processuality, labour, and uncertainty, and then consider explicitly how such commitments might be translated into methodological practices in policy research. Drawing on a research project on the development and enactment of homelessness policy in Australia, we explore how three methodological practices ??? adopting an ethnographic sensibility, tracing sites and situations, and revealing labours of assembling ??? can be used to operationalize assemblage thinking in light of the challenges of conducting critical policy research.

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  • Studies of perinatal asphyxial brain injury in the fetal sheep

    Drury, Paul; Bennet, Laura; Booth, L; Davidson, Joanne; Wassink, Guido; Gunn, Alistair (2015)

    Book item
    The University of Auckland Library

    In order to develop more effective ways of identifying, managing, and treating perinatal asphyxial brain injury, stable experimental models are essential. Although the outcome of clinical asphyxia is highly variable, modern imaging studies have distinguished two major patterns of injury in term infants, involving primary damage in either the parasagittal cortex or in the basal ganglia respectively. The present review describes the experimental preparation in detail, and the key experimental factors that determine the pattern and severity of brain injury in chronically instrumented fetal sheep, including the depth (???severity???), duration, and repetition of the insult, the maturity, and condition of the fetus. These models are valuable to dissect the pathogenesis of key clinical patterns of brain injury in a stable thermal and biochemical environment, and to test therapeutic interventions.

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