Miracle-dz/UniFAR-FTUs huggingface dataset:
VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how they can be addressed, and assesses evidence on their extent in high-income countries. While the practical significance of current difficulties in the EU should not be over-stated, administrative measures alone may prove insufficient to deal with them, and a fundamental redesign of the VAT treatment of intra-community trade required. The current difficulties in the EU largely reflect circumstances that would not apply in the United States.
Diffusion behaviour of the acetaldehyde scavenger 2-aminobenzamide in polyethylene terephthalate for beverage bottles

ABSTRACT Polyethylene terephthalate (PET) bottles are widely used as packaging material for natural mineral water. However, trace levels of acetaldehyde can migrate into natural mineral water during the shelf life and might influence the taste of the PET bottled water. 2-Aminobenzamide is widely used during PET bottle production as a scavenging agent for acetaldehyde. The aim of this study was the determination of the migration kinetics of 2-aminobenzamide into natural mineral water as well as into 20% ethanol. From the migration kinetics, the diffusion coefficients of 2-aminobenzamide in PET at 23 and 40°C were determined to be 4.2 × 10−16 and 4.2 × 10−15 cm2 s–1, respectively. The diffusion coefficient for 20% ethanol at 40°C was determined to be 7.7 × 10−15 cm2 s–1, which indicates that 20% ethanol is causing swelling of the PET polymer. From a comparison of migration values between 23 and 40°C, acceleration factors of 9.7 when using water as contact medium and 18.1 for 20% ethanol as simulant can be derived for definition of appropriate accelerated test conditions at 40°C. The European Union regulatory acceleration test based on 80 kJ mol–1 as conservative activation energy overestimates the experimentally determined acceleration rates by a factor of 1.6 and 3.1, respectively. Graphical Abstract
Cracking the Temp Trap: Day Laborers' Grievances and Strategies for Change in Cleveland, Ohio

This article examines the experiences of homeless workers within the day-laborer industry in Cleveland, Ohio and the multiple chal lenges they encounter in attempting to gain full-time employment. To provide a context for this study, we discuss the specific histori cal background of the day-labor industry in the city. We present the grievances day laborers raise within the categories of hours and wages, racial discrimination, gender discrimination, sexual harass ment, worker safety, barriers to permanent employment, transpor tation, and retaliation. The article then explains the strategies developed in a series of focus groups with day laborers aimed at addressing the structural inequities of the day-labor market. Ad ditionally, we address the subsequent efforts by the Day Laborers' Organizing Committee to implement these strategies, specifically focusing on the organization's work in establishing an alternative non-profit community hiring hall and lobbying for a municipal ordinance to regulate the day-labor industry.
Bioactive Wollastonite-Diopside Foams from Preceramic Polymers and Reactive Oxide Fillers

Wollastonite (CaSiO3) and diopside (CaMgSi2O6) silicate ceramics have been widely investigated as highly bioactive materials, suitable for bone tissue engineering applications. In the present paper, highly porous glass-ceramic foams, with both wollastonite and diopside as crystal phases, were developed from the thermal treatment of silicone polymers filled with CaO and MgO precursors, in the form of micro-sized particles. The foaming was due to water release, at low temperature, in the polymeric matrix before ceramic conversion, mainly operated by hydrated sodium phosphate, used as a secondary filler. This additive proved to be “multifunctional”, since it additionally favored the phase development, by the formation of a liquid phase upon firing, in turn promoting the ionic interdiffusion. The liquid phase was promoted also by the incorporation of powders of a glass crystallizing itself in wollastonite and diopside, with significant improvements in both structural integrity and crushing strength. The biological characterization of polymer-derived wollastonite-diopside foams, to assess the bioactivity of the samples, was performed by means of a cell culture test. The MTT assay and LDH activity tests gave positive results in terms of cell viability.
Terms of Engagement: Changing the Way We Change Organizations

The current twenty-year-old approach to change management is failing, producing cynicism, resistance, and resentment - in short the "Dilbert Organization. " Terms of Engagement exposes the inherent weakness in the widely accepted Change Management Paradigm and provides leaders with a powerful new alternative: The Engagement Paradigm. Engagement replaces mechanistic approaches to change with the four essential principles that lead to an engaged organization - Widening the Circle of Involvement, Connecting People to Each Other and Ideas, Creating Communities for Action, and Embracing Democratic Principles. These four principles enable leaders to create the energetic, flexible, responsive organizations necessary to thrive and prosper in today's world. Balanced, compelling, smoothly blending theory with practical examples, Terms of Engagement is a practical guidebook that shows how to engage the entire organization in the change process.
New Insights on Human Polyomavirus JC and Pathogenesis of Progressive Multifocal Leukoencephalopathy

John Cunningham virus (JCV) is a member of the Polyomaviridae family. It was first isolated from the brain of a patient with Hodgkin disease in 1971, and since then the etiological agent of the progressive multifocal leukoencephalopathy (PML) was considered. Until the human immunodeficiency virus (HIV) pandemic, PML was rare: in fact HIV-induced immunodeficiency is the most common predisposing factor accounting for 85% of all instances of PML. This data led to intense research on JCV infection and resulted in better understanding of epidemiology and clinic-pathologic spectrum. Recently, cases of PML have been observed after the introduction of monoclonal antibodies, such as natalizumab, rituximab, efalizumab, and infliximab, in the treatment of autoimmune disease, underlining the important role of host immunity in PML pathogenesis. In this review current understanding of the JCV infection and the new findings relating to the pathogenesis of PML has been comprehensively revised, focusing our attention on the interaction between the cellular and viral molecular pathways implicated in the JCV infection and the modulating role of host immune surveillance in the viral reactivation from a latent state.
Synchronization in coupled Morris-Lecar neurons with class I and class II excitability

In recent neuroscience, many researchers have claimed that synchronization of coupled neurons plays a very important role to code information in the brain. Neurons are classified into two types, class I and class II, by the di fference of the onsets of the firing. These two types are confirmed by the physiologic experiments and it is very important to know how these di fferences a ffect synchronization. For mutual synchronization of two neurons, it is clarified by using the phase resetting curve (PRC) that class II neurons easily achieve synchronization [1]-[3]. Also for a large number of neurons with random connections, class II neurons present a good level of synchronization regardless of the connection topology [4]. Also for forced synchronization, class II neurons have advantage of acquiring synchronization [5]. However, Tsuji et al. showed that class I neurons have wider parameter regions of synchronous firing than those for class II neurons by detailed bifurcation analysis [6]. In this paper, we compare the parameter regions of inphase synchronization for the coupled Morris-Lecar(ML) neurons by a chemical synapse, when the values of the synaptic delay and the synaptic conductance are changed. The ML neuron model can be switched between class I and class II excitabilities by changing the value of one parameter [7]. Thus, in this paper, we use the ML model and compare the bifurcation structure for class I and class II by using the method [8] for analyzing the system with the synaptic delay.
Triangle factors in random graphs

A triangle factor of a graph G = (V,E) on n = |V | = 3k vertices, is a subgraph of G consisting of k vertex-disjoint triangles. A result by Krivelevich [9] states that a triangle factor exists in the random graph G(n, p), n = 3k, with probability 1− o(1) if p = Ω(n−2/3+1/15). This was further improved by Jeong Han Kim in [7] to p = ω(n−2/3+1/18). In this paper we improve this to p = n−2/3+o(1). A similar result concerning the random 3-uniform hypergraph G3(n, p) is obtained: for any ε > 0 the G3(n, p) contain a perfect matching with probability 1− o(1) if p = n−2+ε.
Dynamic analysis of savings and economic growth in Nigeria

This study focuses on the direction of causality between savings and economic growth in Nigeria during the period 1980-2010. The study was motivated by the low and declining savings rate currently prevailing in Nigeria on the one hand and the dwindling level of economic growth experienced in the country during the 1980s, 1990s and 2000s on the other. Relevant literature having been reviewed, a trivariate dynamic Granger causality model with savings, economic growth and foreign capital inflows was adopted as against the weak bivariate Granger causality technique that is common in existing literature. Using the cointegration-based error-correction mechanism, it is found that there is uni-directional causality between savings and economic growth in Nigeria, and the direction runs from growth to savings. Overall, it is found that growth-led savings is predominant in Nigeria. The results show that foreign capital inflow and savings do not Granger-cause each other, while economic growth does not Granger-cause foreign capital inflow. It is recommended that in the short run, policies in Nigeria should be geared towards achieving both higher savings and growth in order to boost investors’ confidence and to attract foreign capital inflow. However, in the long run, the country should shift its focus towards achieving higher economic growth in order to boost the domestic savings and to sustain a steady flow of foreign capital investment. Key Words : Nigeria, Savings, Economic growth, Granger-causality
Distributions of error correction tests for cointegration N

This paper provides densities and finite sample critical values for the singleequation error correction statistic for testing cointegration. Graphs and response surfaces summarize extensive Monte Carlo simulations and highlight simple dependencies of the statistic’s quantiles on the number of variables in the error correction model, the choice of deterministic components, and the sample size. The response surfaces provide a convenient way for calculating finite sample critical values at standard levels; and a computer program, freely available over the Internet, can be used to calculate both critical values and p-values. Two empirical applications illustrate these tools.
European Union discourses on un/employment

Employment is clearly one of those fields of political activity that reveal the manifold problems and difficulties accompanying the process of European integration and supranational institutionalization. In particular the conflict between supranationalists and intergovernmentalists and the degree to which member states show willingness to cooperate with each other become manifest. The Union is struggling for new employment policies that should, on the one hand, be compatible with the European model of the welfare state, and, on the other, adopt to new economic constraints. These debates are accompanied by many conflicts between different interest groups and lobbies. This study succeeded in looking behind closed doors within the EU organizational system. Committee meetings were tape-recorded and analysed, drafts of policy papers were examined for recontextualizations and the impact of interest groups and different economic and ideological concepts on policy-making made explicit. A comparison of decision-making processes in the European Parliament and in small networks of the Commission illustrates the different argumentation patterns and discursive practices that are involved in the formation of new employment policies. The ethnographic research is accompanied by a systemic linguistic and sociological analysis of various institutional genres and political spaces.
An Improved Feature Selection using Maximized Signal to Noise Ratio Technique for TC

Aim of this work is to produce excellent accuracy with reduced feature set by a simple method. When the profile built using a feature selection method called MSNR (maximized signal to noise ratio) combined with modified fractional similarity method, it performs in a competitive manner. MSNR identifies the highly contributing features and increases the distance between the profiles. Experimental results show that when we select only top 3% features of each class using MSNR (maximized signal to noise ratio) and use these profiles in combination with modified fractional method, achieved 90% classification accuracy
Relationship Between the Plasma Level of Diphenylhydantoin Sodium and Its Cardiac Antiarrhythmic Effects

The effect of diphenylhydantoin sodium (DPH, Dilantin) on a variety of arrhythmias was studied in relation to its plasma levels. DPH was administered in one of three ways: (1) multiple intravenous doses, (2) single intravenous doses, and (3) oral doses. Ventricular arrhythmias occurring in many clinical conditions and atrial tachycardia, particularly if caused by digitalis excess, responded well to treatment with DPH. Three fourths of the responsive arrhythmias were abolished at plasma levels of DPH of 10 to 18 &mgr;g/ml. In most cases a critical, effective plasma level could be demonstrated; this level had to be exceeded in order to suppress the arrhythmia being treated.A method of rapidly effective oral therapy of arrhythmias with diphenylhydantoin is described, and a method of transition from intravenous to oral therapy is demonstrated.The antiarrhythmic action of diphenylhydantoin was accompanied by neither depression of sinoatrial nodal activity nor atrioventricular or intraventricular conduction disturbances, but was accompanied by a shortening of the Q-T interval. Hypotension accompanying the intravenous use of this drug was minimized by administration of the full dose in increments.
Aging of the labor force and technical efficiency in crop production: Evidence from Liaoning province, China

Purpose – The purpose of this paper is to analyze the extent of aging in the agricultural labor force and its effect on farm production in a province of China. Design/methodology/approach – The analysis uses panel data for the years 2004 through 2008 from a representative sample of farm households in Liaoning province. Descriptive statistics reveal the age structure of the agricultural labor force and correlations between labor force age and production characteristics. A translog stochastic frontier production function and technical inefficiency model is employed to analyze the effect of aging of the labor force on the technical efficiency of crop production. Findings – The paper finds an accelerating trend towards aging of the agricultural labor force in the data. Results from the stochastic frontier production function and efficiency analysis reveal that household-level technical efficiency increases until maximum efficiency is reached when the average age of the household labor force is 45, after which efficiency declines. Practical implications – Aging of China's rural labor force may affect efficiency and productivity in crop production. Agricultural policies may need to pay more attention to the aging of the agricultural labor force. Some measures should be taken to address the pattern of migration, and policies to improve the social and economic environment in rural areas for younger workers should be developed. Also, extension programs could help older farmers to maintain efficient farming methods. Originality/value – This is one of very few analyses of the effects of aging on production efficiency for a developing country, as well as for China. The analysis uses a unique panel dataset that covers 24 counties, 1,890 rural households, and more than 6,000 individuals, with each household tracked for five years. Most of the literature estimating technical efficiency carries out the analysis at the individual level; in China and other developing countries, farming is carried out at the household level. We have adapted the methodology to apply to situations where the unit of analysis is the household.
Concepts in Strategic Management and Business Policy: Toward Global Sustainability

PART ONE Introduction to Strategic Management and Business Policy CHAPTER 1 Basic Concepts of Strategic Management CHAPTER 2 Corporate Governance CHAPTER 3 Social Responsibility and Ethics in Strategic Management PART TWO Scanning the Environment CHAPTER 4 Environmental Scanning and Industry Analysis CHAPTER 5 Internal Scanning: Organizational Analysis PART THREE Strategy Formulation CHAPTER 6 Strategy Formulation: Situation Analysis and Business Strategy CHAPTER 7 Strategy Formulation: Corporate Strategy CHAPTER 8 Strategy Formulation: Functional Strategy and Strategic Choice PART FOUR Strategy Implementation and Control CHAPTER 9 Strategy Implementation: Organizing for Action CHAPTER 10 Strategy Implementation: Staffing and Directing CHAPTER 11 Evaluation and Control PART FIVE Introduction to Case Analysis CHAPTER 12 Suggestions for Case Analysis PART SIX WEB CHAPTERS Other Strategic Issues WEB CHAPTER A Strategic Issues in Managing Technology & Innovation WEB CHAPTER B Strategic Issues in Entrepreneurial Ventures & Small Businesses WEB CHAPTER C Strategic Issues in Not-For-Profit Organizations GLOSSARY NAME INDEX SUBJECT INDEX
Security versus Bandwidth: The Support of Mechanisms WEP e WPA in 802.11g Network

This article introduces the problem of bandwidth In Wireless networks based on a better security. The evaluation of the impact of security mechanisms WEP and WPA on the performance of networks 802.11g is analyzed and identified, considering which points are responsible for the decision on a specific kind of security to be used pondering factors such as the kind of network, since it could be in a home, company or both, logistics structure and network infrastructure. There's also an analysis of the influence of security mechanisms in throughput and in response tune concerning data flows of TCP and UDP depending on the number of associated stations. After this analysis, it is possible to quantify the overload inserted by the adopted mechanisms and the most appropriate way to apply them. The use of several protocols in a fixed network is quality guaranteed by an applied QoS, since a high level switch is used and it can assure minimum losses in standards transmissions, and applications that accelerate the packages arrays. In the Wireless network, other factors, such as link, level of the connection and number of users, generate quality losses, not to mention the transmission speed of the network, which is lower than the one in a fixed network. A proposal of network management and the use of VLAN for Firewall's Standards are introduced as being the joint solutions to improve network performance and reduce the band problem concerning security level.
Novel spherical boron clusters and structural transition from 2D quasi-planar structures to 3D double-rings

Based on ab initio quantum-chemical and density functional methods we determined the geometry, electronic and structural properties of three cluster-families: boron spheres, double-rings and quasi-planars up to a cluster size of 122 atoms. The most stable structure is the B100 sphere showing similar shape but more stability than the B80 cage recently proposed by Yakobson et al [PRL 98, 166804 (2007)]. In addition we compared the stability of the three cluster families to each other, and reported the structural transition from 2D quasi-planar clusters to 3D double-rings. This transition occurs between the B16 and B19 clusters.
Computer Enabled Neuroplasticity Treatment: A Clinical Trial of a Novel Design for Neurofeedback Therapy in Adult ADHD

Background: We report a randomized controlled clinical trial of neurofeedback therapy intervention for ADHD/ADD in adults. We focus on internal mechanics of neurofeedback learning, to elucidate the primary role of cortical self-regulation in neurofeedback. We report initial results; more extensive analysis will follow. Methods: Trial has two phases: intervention and follow-up. The intervention consisted of neurofeedback treatment, including intake and outtake measurements, using a waiting-list control group. Treatment involved ~40 h-long sessions 2–5 times per week. Training involved either theta/beta or sensorimotor-rhythm regimes, adapted by adding a novel “inverse-training” condition to promote self-regulation. Follow-up (ongoing) will consist of self-report and executive function tests. Setting: Intake and outtake measurements were conducted at University of Helsinki. Treatment was administered at partner clinic Mental Capital Care, Helsinki. Randomization: We randomly allocated half the sample then adaptively allocated the remainder to minimize baseline differences in prognostic variables. Blinding: Waiting-list control design meant trial was not blinded. Participants: Fifty-four adult Finnish participants (mean age 36 years; 29 females) were recruited after screening by psychiatric review. Forty-four had ADHD diagnoses, 10 had ADD. Measurements: Symptoms were assessed by computerized attention test (T.O.V.A.) and self-report scales, at intake and outtake. Performance during neurofeedback trials was recorded. Results: Participants were recruited and completed intake measurements during summer 2012, before assignment to treatment and control, September 2012. Outtake measurements ran April-August 2013. After dropouts, 23 treatment and 21 waiting-list participants remained for analysis. Initial analysis showed that, compared to waiting-list control, neurofeedback promoted improvement of self-reported ADHD symptoms, but did not show transfer of learning to T.O. V.A. Comprehensive analysis will be reported elsewhere. Trial Registration: “Computer Enabled Neuroplasticity Treatment (CENT),” ISRCTN13915109.
UNEARTHING THE EPIDEMIC OF NON-PERFORMING ASSETS: A STUDY OF PUBLIC AND PRIVATE SECTOR BANKS

Banking institution is an important segment of the tertiary sector and act as backbone of the economic development. The banking sector makes it possible to finance the agriculture, industries and commercial activities of the country. Currently Indian banking system is not in a good health. The symptoms of the diseases are raising Non-Performing assets (NPAs). At the macro level NPAs choked off the supply line of credit to the potential borrowers, thereby having a deleterious effect on the capital formation and also affect the efficiency, solvency and stability of Indian banking system. This paper deals with the concept of Non-performing assets and the present paper analyze the classification of loan assets of public and private sector banks and also analyze the comparison of loan assets of Public sector and private sector banks. The study concluded that NPAs still threat for the banks and public sector banks have higher level of NPAs as compare to Private sector banks.