Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax Optimization under Tax Evasion The Role of Penalty Constraints

All opinions expressed here are those of the authors and not those of the Economics Education and Research Consortium Research dissemination by the EERC may include views on policy, but the EERC itself takes no institutional policy positions This paper considers the problem of determining the optimal taxation for a group of individuals with random, independent and identically distributed incomes. Because a taxpayer's income is private information, it can only be verified through a costly audit. The purpose of this paper is to characterize the optimal tax schedule and auditing strategy that maximizes the government's net tax revenue under certain participation constraints that are related to the interests of the taxpayers. The authors determine the optimal evasion-proof strategy, depending on the penalty constraint. They show that under certain conditions, tax evasion may increase net tax revenue, but typically the optimal government strategy is evasion-proof.
Chronic total occlusion intervention of the non-infarct-related artery in acute myocardial infarction patients: the Korean multicenter chronic total occlusion registry

Background The Korean chronic total occlusion (CTO) registry was collected prospectively from 26 cardiovascular centers since May 2007. The aim of this study is to investigate the impact of a successful staged percutaneous coronary intervention (PCI) of CTO lesions in acute myocardial infarction (AMI) patients on clinical outcomes. Patients and methods Among 2813 patients who underwent a staged PCI because of CTO lesions, 422 (15%) patients underwent primary PCI because of AMI. Among 422 patients, successful staged CTO-PCI was performed in 76%. The clinical outcomes were compared between the successful CTO-PCI group (n=321) and the failed CTO-PCI group (n=101). To adjust for potential confounders, a propensity score matching (PSM) analysis was carried out using the logistic regression model. Results After the PSM analysis, two propensity-matched groups (85 pairs, n=170) were generated and the baseline characteristics were balanced. The incidence of total death (P=0.029) and non-ST-segment elevation myocardial infarction (NSTEMI, P=0.043) at 1 year was higher in the failed CTO-PCI group. Multivariate regression showed that successful CTO-PCI was an independent predictor of preventing mortality (hazard ratio, 0.21, P=0.048). In the subgroup analysis, the Kaplan–Meier curve showed that successful CTO-PCI had a lower incidence of total death (log-rank=0.004) and cardiac death (log-rank=0.005) up to 1 year in NSTEMI patients. Cox-proportional analysis showed that successful CTO-PCI was beneficial in patients with NSTEMI, hypertension, and non-left-anterior descending artery lesion for preventing mortality. Conclusion In this study, a staged successful CTO-PCI in AMI patients was associated with improved 1-year survival in the Korean population.
Cognitive and Affective Matching Effects in Persuasion

Past research suggests that cognitive and affective attitudes are more open to change toward cognitive and affective (i.e., matched) persuasive attacks, respectively. The present research investigates how attitude certainty influences this openness. Although an extensive literature suggests that certainty generally reduces an attitude’s openness to change, the authors explore the possibility that certainty might increase an attitude’s openness to change in the context of affective or cognitive appeals. Based on the recently proposed amplification hypothesis, the authors posit that high (vs. low) attitude certainty will boost the resistance of attitudes to mismatched attacks (e.g., affective attitudes attacked by cognitive messages) but boost the openness of attitudes to matched attacks (e.g., affective attitudes attacked by affective messages). Two experiments provide support for this hypothesis. Implications for increasing the openness of attitudes to both matched and mismatched attacks are discussed.
Diagnosing Consumer Confusion and Sub-Optimal Shopping Effort: Theory and Mortgage-Market Evidence

Mortgage loans are leading examples of transactions where experts on one side of the market take advantage of consumers' lack of knowledge and experience. We study the compensation that borrowers pay to mortgage brokers for assistance from application to closing. Two findings support the conclusion that confused borrowers overpay for brokers' services: (1) A model of effective shopping shows that borrowers sacrifice at least $1,000 by shopping from too few brokers. (2) Borrowers who compensate their brokers with both cash and a commission from the lender pay twice as much as similar borrowers who pay no cash.
NLTE study of scandium in the Sun

Aims. We investigate the formation of neutral and singly ionized s candium lines in the solar photospheres. The research is aim ed derive solar logg fε⊙(Sc) values for scandium lines, which will later be used in di fferential abundance analyses of metal-poor stars. Methods. Extensive statistical equilibrium calculations were carr ied out for a model atom, which comprises 92 terms for Sc  and 79 for Sc. Photoionization cross-sections are assumed to be hydroge nic. Synthetic line profiles calculated from the level popul ations according to the NLTE departure coe fficients were compared with the observed solar spectral atlas . Hyperfine structure (HFS) broadening is taken into account. Results. The statistical equilibrium of scandium is dominated by a st rong underpopulation of Sc  caused by missing strong lines. It is nearly unaffected by the variation in interaction parameters and only ma rgin lly sensitive to the choice of the solar atmospheric model. Abundance determinations using the ODF model lead to solar Sc abundance of between log ε⊙ = 3.07 and 3.13, depending on the choice off values. The long known di fference between photospheric and meteoritic scandium abund nces is confirmed for the experimentalf -values.
Chronic Stress and Its Association with Psychological, Behavioral and Physiological Variables of Mexican College Students

Chronic Stress in an academic environment is considered to be the physiological, emotional, cognitive and behavioral reaction to scholastic events. The objective of this study was to identify chronic stress and its association with psychological, behavioral and physiological variables of Mexican students at a public university. A representative random sample of 527 students in 2012 was assessed. The Stress Symptoms Inventory and the Rossi classification were used and a multiple regression analysis was carried out. Results showed that 35.3% of students displayed high levels of chronic stress; 44.8% medium levels and 19.9% low levels, and the variables of working, digestion problems, nail-biting, feeling depressed, isolation from others, are predictors of chronic stress. Early detection of the variables associated with chronic stress in students would facilitate the implementation of educational programs aimed at developing students’ ability to cope with stressful situations.
Maintaining relations, managing pollution: Mortuary exchanges in a Japanese rural town

In this article, based on extensive ethnographic fieldwork in a Japanese rural town, the author examines exchanges that occur upon death by focusing on the flow of material objects in relation to pollution and vitality. Specifically, he attempts to elucidate the ways in which pollution and vitality are manifested and exchanged through the transaction of material objects between the bereaved, the non-bereaved and the dead. Throughout the article, the author seeks a fuller understanding of why the mortuary exchange must be understood in terms of pollution and vitality and their relationship with material objects. He suggests that the mortuary exchange has the most important function of distributing pollution and vitality so that the living and the dead supplement their own vitality and diminish death pollution. By doing this, the defiled states of both the living and the dead are ultimately transformed into states of purity.
The use of performance measurement information in the work of middle managers

Purpose The purpose of this paper is to investigate how middle managers utilize performance measurement information in their work. More specifically, the study gives understanding on the impact of performance measurement, policies and procedures (formal controls), and individual intuition and experiential knowledge (informal controls) on strategy implementation and decision making. The study also identifies hindrances to the use of measurement information. Design/methodology/approach The study is carried out as a semi-structured interview study in Finnish companies representing five industries and 29 interviewees. Empirical data were analyzed deductively according to the research framework combining informal and formal management controls with two managerial processes. Findings The work of middle managers is clearly affected by informal controls. Much of the managerial work relies on individual intuition and judgment based on experience instead of performance information or formal instructions. The study also unveiled that top management sees the status of utilizing performance measurement information in a more positive light than do middle managers. This is the case especially in strategy implementation. Deficiency of measurement information was found to be a key factor hindering the use of measurement information but improper analysis of results is also a challenge. Research limitations/implications This study examined the work of middle managers widely in different positions and industries which means that the findings are rather explorative. Simplification was required in order to operationalize the complex tasks of strategy implementation and decision making. Further, more contextually focused research is required in order to understand better the contextual causes of the findings and to provide more understanding on the appropriate ways of improving the utilization of performance measurement information. Practical implications The practical contribution of this study lies in the detailed description of strategy implementation and decision-making processes based on observations in several large companies representing different industries. The study also suggests areas to which development efforts should be concentrated on in order to improve the use of performance information among middle managers. Originality/value This study contributes to the earlier literature by highlighting the usage of performance measurement information as opposed to developing new measures. In addition, the novelty value of the paper relates to the focus in the work of middle managers which has gained less attention in the previous research.
Corruption, Growth, and Taxation

Several empirical papers have shown that corruption is an impediment to growth, as it mainly constitutes hindrance to investment. While there are few theoretical studies linking corruption and growth, none of the existing papers can ex-plain the fall in the growth-maximizing tax rate of the economy following reduction in corruption. We present an en-dogenous growth model where corruption hinders investment and decreases the growth-maximizing tax rate of the economy. Incentives to invest in private capital fall as the corrupt government diverts some portion of the tax revenue away from investment in public capital that has an impact on the return of private inputs. We show, using a nonlinear (concave) relationship between the intensity of corruption and the amount of wasted resources that reducing corruption can be beneficial not only to growth, but to the average taxpayer in the economy as the tax rate would fall.
A High-Content Screening of Anticancer Compounds Suggests the Multiple Tyrosine Kinase Inhibitor Ponatinib for Repurposing in Neuroblastoma Therapy

Novel druggable targets have been discovered in neuroblastoma (NB), paving the way for more effective treatments. However, children with high-risk NB still show high mortality rates prompting for a search of novel therapeutic options. Here, we aimed at repurposing FDA-approved drugs for NB treatment by performing a high-content screening of a 349 anticancer compounds library. In the primary screening, we employed three NB cell lines, grown as three-dimensional (3D) multicellular spheroids, which were treated with 10 μmol/L of the library compounds for 72 hours. The viability of 3D spheroids was evaluated using a high-content imaging approach, resulting in a primary hit list of 193 compounds. We selected 60 FDA-approved molecules and prioritized drugs with multi-target activity, discarding those already in use for NB treatment or enrolled in NB clinical trials. Hence, 20 drugs were further tested for their efficacy in inhibiting NB cell viability, both in two-dimensional and 3D models. Dose-response curves were then supplemented with the data on side effects, therapeutic index, and molecular targets, suggesting two multiple tyrosine kinase inhibitors, ponatinib and axitinib, as promising candidates for repositioning in NB. Indeed, both drugs showed induction of cell-cycle block and apoptosis, as well as inhibition of colony formation. However, only ponatinib consistently affected migration and inhibited invasion of NB cells. Finally, ponatinib also proved effective inhibition of tumor growth in orthotopic NB mice, providing the rationale for its repurposing in NB therapy. Mol Cancer Ther; 17(7); 1405–15. ©2018 AACR.
Rotational Modulation of the Radio Emission from the M9 Dwarf TVLM 513–46546: Broadband Coherent Emission at the Substellar Boundary?

The Very Large Array was used to observe the ultracool rapidly rotating M9 dwarf TVLM 513-46546 simultaneously at 4.88 and 8.44 GHz. The radio emission was determined to be persistent, variable, and periodic at both frequencies with a period of ~2 hr. This periodicity is in excellent agreement with the estimated period of rotation of the dwarf based on its v sin i of ~60 km s-1. This rotational modulation places strong constraints on the source size of the radio-emitting region and hence the brightness temperature of the associated emission. We find the resulting high brightness temperature, together with the inherent directivity of the rotationally modulated component of the emission, difficult to reconcile with incoherent gyrosynchrotron radiation. We conclude that a more likely source is coherent, electron cyclotron maser emission from the low-density regions above the magnetic poles. This model requires the magnetic field of TVLM 513-46546 to take the form of a large-scale, stable dipole or multipole with surface field strengths up to at least 3 kG. We discuss a mechanism by which broadband, persistent electron cyclotron maser emission can be sustained in the low-density regions of the magnetospheres of ultracool dwarfs. A second nonvarying, unpolarized component of the emission may be due to depolarization of the coherent electron cyclotron maser emission or, alternatively, incoherent gyrosynchrotron or synchrotron radiation from a population of electrons trapped in the large-scale magnetic field.
The effect of methotrexate on the fallopian tubes of adult albino rats: a histological and immunohistochemical study

Background Methotrexate (Mtx) (the anticancer drug) has been a prevalent drug in the conservative treatment for unruptured tubal pregnancy for many years. Unfortunately, current emphasis has been on its damaging effects on the ovaries and fallopian tubes. Aim of the work The aim of this study was to examine the acute and long-term toxic effects of different doses of Mtx on the fallopian tubes. Materials and methods The study was carried out on 60 female rats. The rats were divided into three groups: the control group (group І), comprising 20 rats; group II, comprising 20 rats given 2.5▒mg/kg Mtx intraperitoneally for 10 days (acute study); and group III, comprising 20 rats given 2.5▒mg/kg Mtx for 2 months (long-term study). Rats in each group were killed at each time point and the fallopian tubes were dissected and stained with H&E, following which estrogen receptor (ER) expression was detected by immunohistochemistry. Results Light microscopy (acute) study showed a decrease in the number of mucosal folds with fusions of some folds. Cellular infiltration was limited to the mucosa when Mtx was administered in small doses. With increasing dose of Mtx, cellular infiltration extended to the musculosa and serosal layer. In the chronic study some regions showed an improvement in epithelial folding and the muscle layer, together with a decrease in cellular infiltration, especially at low dose. The immunohistochemical study revealed a weak positive immunoreaction for ERs in all rats of the acute group and high-dose chronic group, whereas in the low-dose chronic study moderate positive reaction for ERs in epithelial cells was detected. Conclusion These results prove that Mtx (≥5▒mg/kg) can induce long-term, irreversible damage to fallopian tubes and steroid hormone receptors (ER) in a dose-dependent manner. Therefore, Mtx should be used in a relatively small and safe range of dosage in order to avoid impairment and potential risk of subsequent tubal pregnancy or infertility.
Cortical and behavioral signatures of response binding during sequential skill learning

Sequence learning plays a central role in motor skill acquisition. One of the algorithms that is essential to the consolidation process is binding, where multiple movements are driven by a single motor command. Here we show that this binding process originates from learning the transitional probabilities between sequential movements. To determine how binding impacted the neural population patterns which control the movements, we generated unbiased encoding networks of the movement representations at multiple levels of the motor hierarchy. The representational geometries associated with individual movements and movement sets were readily dissociable. In addition, the set network comprised a subset of the individual movement network. However, extensive training by human participants on a sequence learning task did not result in any shift of the representational geometries. This suggests that the representations associated with expert performance are rapidly constructed and highly stable.
On the Macroeconomic Determinants of Long-Term Volatilities and Correlations in U.S. Stock and Crude Oil Markets

Using a modified DCC-MIDAS specification, we endogenize the long-term correlation between crude oil and stock price returns with respect to the stance of the U.S. macroeconomy. We find that variables that contain information on current and future economic activity are helpful predictors of changes in the oil–stock correlation. For the period 1993–2011 there is a strong evidence for counter cyclical behavior of the long-term correlation. For prolonged periods with strong growth above trend our model predicts a negative long-term correlation, while before and during recessions the sign changes and remains positive throughout the economic recovery.
Male and Female Antennal Responses in Heliothis virescens and H. subflexa to Conspecific and Heterospecific Sex Pheromone Compounds

Abstract To determine whether Heliothis virescens and H. subflexa, two closely related sympatrically occurring species, differ in their antennal responses to conspecific and heterospecific pheromone compounds, we recorded electroantennogram (EAG) responses of male and female antennae of both species to eight different compounds loaded on filter paper dispensers. If antennal responses were found to differ in the two species, EAG-recordings from F1 hybrids and backcrosses between these species could be used in developing an understanding of the genetic architecture of variation in olfactory signal perception. However, all compounds elicited EAG responses in all male antennae tested, and no quantitative differences in response were found between the two species, except for the response to 1 mg (Z)-11-hexadecenol (Z11–16:OH), which elicited larger EAG responses in H. subflexa than in H. virescens males. This difference is consistent with the idea that this pheromone component is less important in the biology of H. virescens. Female antennae of both species were less responsive to the major sex pheromone compound, (Z)-11-hexadecenal (Z11–16:Ald), than male antennae; 10 μg Z11–16:Ald, which elicited strong EAG responses in males, produced female EAGs similar to control puffs of air. However, higher doses of Z11–16:Ald elicited significant EAG responses in female antennae of both species. Female antennae of both species also responded to most other pheromone compounds, except Z11–16:OH. These results support the hypothesis that autodetection of sex pheromones occurs in females of both H. virescens and H. subflexa. Whether females behaviorally respond to any, or to combinations, of these compounds remains to be elucidated.
The Impact of Constructive and Destructive Leadership on Soldier’s Job Satisfaction

The aim of this study was to investigate whether constructive or destructive leadership behaviors are the best predictors of soldiers’ experienced meaningfulness of work and general job satisfaction. Data were collected among 300 employed soldiers using a questionnaire. The questionnaire contained questions about the immediate leader’s constructive and destructive leadership, meaningfulness of work and general job satisfaction. The results show that the constructive leadership factor inspiration and motivation was the best predictor of both experienced meaningfulness of work and general job satisfaction. None of the destructive leadership factors gave a significant contribution to the models although both the passive and active forms of destructive leadership showed a weak to moderate significant, negative correlation with experienced meaningfulness of work and general job satisfaction.