Miracle-dz/UniFAR-FTUs huggingface dataset:
An Evaluation of the One‐Time Capital Gains Exclusion for Older Homeowners

This paper provides an evaluation of the one-time capital gains exclusion for older homeowners. This provision was largely intended to prevent large capital gains tax liabilities from locking older households into current, and possibly inappropriate, housing. We find the exclusion facilitates a modest number of moves, through not entirely of the downscaling type intended by Congress. Among beneficiaries, the distribution of benefits appears to be highly regressive. Modest benefits are also found to be enjoyed by the real estate and mortgage industries. Revenue losses are estimated and found to be significantly larger than estimates provided by the Treasury Department. Copyright American Real Estate and Urban Economics Association.
Role of Nitric Oxide Synthase, Cytochrome P-450, and Cyclooxygenase in the Inotropic and Lusitropic Cardiac Response to Increased Coronary Perfusion

Although studies have reported that increase in coronary perfusion (CP) results in positive inotropic effects, the underlying mechanisms of these actions and possible alterations in myocardial diastolic function are not well defined. Hypothesis was that nitric oxide (NO) and derivatives of cytochrome (CYT) P-450 or cyclooxygenase (COX) might contribute to interplay between coronary and myocardial compartments in these conditions. Using isovolumically contracting, isolated perfused hamster heart model, coronary flow (CF) was increased mechanically, stepwise in the physiologic range (+2 to +10 ml/min), before and after inhibition of NO synthase by NG-nitro-l-arginine methyl ester (l-NAME) (30 &mgr;M), CYT P-450 by SKF525A (1 &mgr;M), or COX by indomethacin (10 &mgr;M). CP pressure, left ventricular systolic pressure (VSP) and ventricular diastolic pressure (VDP), and heart rate (HR) were monitored continuously during the experiments. Mechanical increases in CF resulted in gradual change in CP pressure (+20% to +100%), left VSP (+5% to +40%) and VDP (+2% to +25%), whereas HR was not affected. In presence of l-NAME, the positive inotropic response and negative lusitropic effect of CF changes were similar. Exposure to SKF525A did not modify cardiac response to mechanical increases in CF. In presence of COX inhibitor indomethacin, left VSP rose to a level similar to that observed in control conditions, whereas VDP deteriorated further. These results suggest that mediators originating from NO synthase, CYT P-450, or COX do not contribute to positive inotropic response elicited by increased CP. However, COX derivatives seem to attenuate impairment of myocardial relaxation observed in these conditions. Such findings may have implications in development of therapeutics for patients with myocardial diastolic dysfunction.
INTRA-INDUSTRY SPECIALIZATION AND THE NORTH AMERICAN FREE TRADE AGREEMENT

This article provides a detailed examination of changes in indicators of intra-industry specialization in manufactured goods in trade between the United States and Mexico over the first five years of the North American Free Trade Agreement. The analysis is conducted at the three-digit SITC level of industry aggregation. Many industries experienced large increases in intraindustry trade (IIT). Only nine industries experience declines in IIT. Changes in various indicators of intra-industry specialization suggest few U.S. industries are candidates for significant adjustment problems. Industries facing potential adjustment pressures account for less than one-fourth of total U.S. imports from Mexico. These findings should lessen opposition to greater regional economic integration in the Western Hemisphere by easing fears that entire industries and jobs will disappear.
A new approach of acute lymphoblastic leukemia immunophenotypic classification: 1984-1994 the GEIL experience. Groupe d'Etude Immunologique des Leucémies.

Several classifications of acute lymphoblastic leukemias (ALL) have been proposed as increasing numbers of technologies and reagents allowed to better characterize leukemic tumor cells. The French Groupe d'Etude Immunologique des Leucémies (GEIL) proposes an immunologic classification of ALL derived from this group's initial attempts and on proposals published by others. Its first step is based on a scoring system where individual markers are assigned major, intermediate and minor weights on a scale of respectively 1.5, 1 and 0.5 points. Assignment to a given lineage requires a score of at least 2 in this lineage. Thus are identified the four levels "null", "pure", "variant" and "multiphenotypic", depending on score combinations in the three B, T and myeloid lineages. In a second step, within each of these classes, cell differentiation criteria are applied to further identify 4 subclasses within PreB-ALL (PreB1 to PreB4) and 4 within T-ALL (T1 to T4). ALL with only myeloid markers are referred to as M0. This classification was applied to a series of 1014 scorable ALL. Pure ALL represented respectively 72% in children under 16, and 64% in adults, PreB ALL being significantly more frequent in the former (p < 0.01). B-ALL and T-ALL were significantly (p < 0.05) more frequent in adults (respectively 11% and 27%) than in children (7% and 20%). Null and M0 ALLs appeared significantly (p < 0.01) more frequent in adults (3.4 and 3.2%) than in children (1 and 0.3%). (ABSTRACT TRUNCATED AT 250 WORDS)
Empowering seniors through domotic homes : integrating intelligent technology in senior citizens' homes by merging the perspectives of demand and supply

• A submitted manuscript is the author's version of the article upon submission and before peer-review. There can be important differences between the submitted version and the official published version of record. People interested in the research are advised to contact the author for the final version of the publication, or visit the DOI to the publisher's website. • The final author version and the galley proof are versions of the publication after peer review. • The final published version features the final layout of the paper including the volume, issue and page numbers.
Examining Multi-Dimensional Life Satisfaction as a Predictor of Loneliness and Self-Esteem / Istraživanje višedimenzionalnog životnog zadovoljstva kao prediktora usamljenosti i samopoštovanja

AbstractThe aim of this study was to determine correlations between the multi-dimensions of life satisfaction (self-esteem, friend, school, environment, family, self) and self-esteem by considering loneliness as a dependent variable. The sample consisted of 448 secondary school students; 208 (46.4%) of them were male and 240 (53.6%) of them were female students. For this purpose, Obesity Determinant Measure, Multidimensional Student Life Satisfaction Scale and Rosenberg Self-Esteem Scale were used. It was concluded that the Multidimensional Student Life Satisfaction Scale predicted loneliness negatively. Obesity, being sometimes a handicap for life satisfaction, also predicted loneliness negatively for this population. A negative correlation between self-esteem and loneliness was estimated; regarding the sub-dimensions, negative correlations were found between friend, school, environment, family, self, and loneliness. Key words: adolescents; life satisfaction; obesity; subjective well-being. *****SažetakCilj ovog istraživanja bio je odrediti korelacije između više dimenzija životnog zadovoljstva (samopoštovanje, prijatelji, škola, sredina, obitelj i vlastito ja) i samopoštovanja, razmatrajući usamljenost kao zavisnu varijablu. Uzorak se sastojao od 448 srednjoškolaca, od kojih 208 (46.4%) učenika i 240 (53.6%) učenica. Korišteni su: Mjera za određivanje pretilosti, Višedimenzionalna ljestvica učenikova životnog zadovoljstva i Rosenbergova ljestvica za procjenu samopoštovanja. Prema našim rezultatima, zaključeno je da višedimenzionalna ljestvica učenikova životnog zadovoljstva čini negativni prediktor usamljenosti. Pretilost, ponekad nedostatak kada je riječ o životnom zadovoljstvu, negativno predviđa usamljenost među učenicima koji su činili uzorak. Utvrđena je negativna korelacija između samopoštovanja i usamljenosti, kao što je utvrđena negativna korelacija između sporednih varijabli prijatelji, škola, sredina, obitelj i vlastito ja i usamljenosti. Ključne riječi: adolescenti; životno zadovoljstvo; pretilost; subjektivno blagostanje
Schulter-Armvenenthrombose

Hintergrund ▼ Bis zu jede zehnte tiefe Venenthrombose betrifft die oberen Extremitäten (V. subclavia, V. axillaris und V. brachialis). Im Gegensatz zur weitaus häufigeren tiefen Beinvenenthrombose (TBVT) existiert jedoch nur limitierte Evidenz im Hinblick auf die Diagnostik dieses Krankheitsbildes, und kontrollierte Therapiestudien liegen nicht vor. Vor dem Hintergrund der 2012 publizierten neunten Version der Leitlinien des American College of Chest Physicians (ACCP) werden in der vorliegenden Übersicht aktuelle Aspekte des Managements der Schulter-Armvenenthrombose (SAVT) diskutiert [1, 8, 9].
The effect of entrenched boards on corporate risk-taking: testing the quiet life hypothesis

The quiet life hypothesis posits that entrenched managers are well insulated from removal and thus prefer to enjoy a quiet life, i.e. they tend to be less ambitious, avoid difficult decisions and engage in less risk-taking (Bertrand and Mullainathan, 2003). We utilize the staggered board (or classified board) to test this hypothesis. The staggered board is a powerful takeover defence that enables inefficient managers to evade the discipline of the takeover market, thereby exacerbating managerial entrenchment (Bebchuk and Cohen, 2005). We find that managers entrenched by the staggered board adopt significantly less risky strategies, consistent with the quiet life hypothesis. In particular, the presence of a staggered board reduces the volatility of stock returns by 4.46%. We also show that our conclusion is unlikely affected by the presence of endogeneity.
Institutions, rules and equilibria: a commentary

Abstract: This brief note is a commentary on Hendriks and Guala's (2014) unification of the institutional theories of Lewis, North, and Searle. It argues that the equilibrium theory of Lewis is fundamental and that the kind of equilibrium best suited in this role remains the orthodox notion of Nash.
Expression of bacterial chloramphenicol acetyltransferase gene in tobacco plants mediated by TMV‐RNA

We have constructed three tobacco mosaic virus (TMV) cDNA derivatives by modification of the full‐length cDNA clone from which infectious TMV‐RNA can be transcribed in vitro. A coatless TMV construct lacks most of the coat protein gene and chimeric TMV constructs retain the bacterial chloramphenicol acetyltransferase (CAT) gene in place of the coat protein gene. When in vitro transcripts from these cDNA derivatives were inoculated on the local lesion tobacco plants, TMV‐specific lesions were produced. In the case of the TMV–CAT chimeras, however, the lesions were small compared to those of wild‐type TMV and those produced by transcript derived from the coatless construct. Northern blot analysis of RNA extracted from the inoculated leaves of the systemic host plants revealed replication of the derivative genomic RNAs and production of their own subgenomic RNAs corresponding to the coat protein mRNA. The TMV–CAT chimeras produced biologically active CAT in the inoculated leaves of the systemic host. CAT activity increased at least until 2 weeks post‐inoculation and was ~0.1 units/mg of tissue at 10 days post‐inoculation. Thus, TMV–RNA may be utilized as a new plant expression vector.
Macroeconomic impacts of the CDM: the role of investment barriers and regulations

This paper quantifies the macroeconomic impacts of the Kyoto Protocol's Clean Development Mechanism (CDM) employing a computable general equilibrium model of international trade and energy use. We incorporate project-based CDM supply data in order to assess the relative importance of transaction costs and investment risks, as well as CDM regulations through supplementarity and additionality criteria. The numerical results show that the macroeconomic impacts of transaction costs and investment risks are negligible. Given the large supply of cheap project-based emissions abatement in developing countries, compliance with the Kyoto Protocol can be achieved at a very low cost. However, regulatory restrictions such as a supplementarity criterion can substantially curtail the potential efficiency gains from ‘where-flexibility’ in climate policy.
Corporate Boards and Bank Loan Contracting

We investigate the role of corporate boards in bank loan contracting. We find that when corporate boards are more independent, both price and nonprice loan terms (e.g., interest rates, collateral, covenants, and performance-pricing provisions) are more favorable, and syndicated loans comprise more lenders. In addition, board size, audit committee structure, and other board characteristics influence bank loan prices. However, they do not consistently affect all nonprice loan terms except for audit committee independence. Our study provides strong evidence that banks tend to recognize the benefits of board monitoring in mitigating information risk ex ante and controlling agency risk ex post, and they reward higher quality boards with more favorable loan contract terms.
Structural Stability Testing in Models Estimated by Generalized Method of Moments

This article proposes a new methodology for testing structural stability in models estimated via generalized method of moments. Like most previous studies of this general problem, attention is focused on the case in which some aspect of the model potentially changes at a single point in the sample, known as the “breakpoint. ” Unlike this earlier work, however, our approach is based on a decomposition of the null hypothesis into two components involving parameter constancy and the validity of the overidentifying restrictions both before and after the suspected breakpoint. Using this framework, we propose a testing strategy that offers the potential to discriminate between parameter variation and more general forms of instability. Statistics are presented for testing our null hypotheses in both the known and unknown breakpoint cases. The tests are applied to the conditional capital asset pricing model used by Harvey to explain the international variation in stock index returns. Harvey reported that data from.
Genetic Dissection of Histidine Biosynthesis in Arabidopsis1[W][OA]

The biosynthesis of histidine (His) in microorganisms, long studied through the isolation and characterization of auxotrophic mutants, has emerged as a paradigm for the regulation of metabolism and gene expression. Much less is known about His biosynthesis in flowering plants. One limiting factor has been the absence of large collections of informative auxotrophs. We describe here the results of a systematic screen for His auxotrophs of Arabidopsis (Arabidopsis thaliana). Ten insertion mutants disrupted in four different biosynthetic genes (HISN2, HISN3, HISN4, HISN6A) were identified through a combination of forward and reverse genetics and were shown to exhibit an embryo-defective phenotype that could be rescued by watering heterozygous plants with His. Male transmission of the mutant allele was in several cases reduced. Knockouts of two redundant genes (HISN1B and HISN5A) had no visible phenotype. Another mutant blocked in the final step of His biosynthesis (hisn8) and a double mutant altered in the redundant first step of the pathway (hisn1a hisn1b) exhibited a combination of gametophytic and embryonic lethality in heterozygotes. Homozygous mutant seedlings and callus tissue produced from rescued seeds appeared normal when grown in the presence of His but typically senesced after continued growth in the absence of His. These knockout mutants document the importance of His biosynthesis for plant growth and development, provide valuable insights into amino acid transport and source-sink relationships during seed development, and represent a significant addition to the limited collection of well-characterized auxotrophs in flowering plants.
Value Relevance of Multinationality: Evidence from Korean Firms

The purpose of this study is to examine the valuation effects of multinationality in Korean firms and to identify the role of multinationality in internalization theory. We hypothesize that the market positively values the multinational activities of Korean firms, which are operating in a small open economy in which firms have strong motivations for internationalization. We use Ohlson's (1995, Contemporary Accounting Research, 11, 661) value model and document the positive effect for multinational firms compared to domestic firms, as well as the positive effect of multinationality on firm value. These results are robust across studies, as indicated by Tobin's q measure, as well as across years. We also hypothesize that multinationality mediates or moderates the relationship between intangibility and firm value that is proposed in internalization theory. We do not find supporting evidence for a mediated influence of intangibility through multinationality on firm value nor for a moderated influence of intangibility on firm value. We find that multinationality and intangibility directly and independently influence firm value, without any interference from each other. These results are also robust across studies, as indicated by Tobin's q measure. Finally, we find that multinationality in Korean firms has never lost its importance, even during the global financial crisis in the year 2008.
Inter-agency work in Open Dialogue: the significance of listening and authenticity

Abstract The article explores what professionals regard as important skills and attitudes for generating inter-agency network meetings involving intra- and interprofessonal work. More specifically, we will examine what they understand as promoting or impeding dialogue and how this is related to their professional backgrounds. The professionals participated in a project using an open dialogue approach in order to increase the use of inter-agency network meetings with young people suffering from mental health problems. In this explorative case study, empirical data was collected through interviews conducted with two focus groups, the first comprising healthcare professionals and the second professionals from the social and educational sectors. Content analysis was used, where the main category that emerged was dialogue. To illustrate the findings achieved in the focus groups, observations of inter-agency network meetings are included. The findings describe the significance and challenges of listening and authenticity in the professionals' reflections. The healthcare workers expressed worries concerning their capacities for open and transparent dialogues, while the other professionals' emphasized the usefulness of particular techniques. Inter-agency network meetings may be improved if more awareness is placed on the significance of meeting atmosphere, dwelling on specific topics, dealing with silence and understanding how authentic self-disclosure in reflections can promote the personal growth of the participants.
Living in hazardous waterscapes: Gendered vulnerabilities and experiences of floods and disasters

Considerable literature exists on floods and weather-related disasters, but limited attention has been given to the varied social implications of hazards in the lives of people, especially from a gender perspective. This is particularly poignant in floodplains and coastal areas, where water is a key element in giving, sustaining and taking away life and livelihood. Critical social and geographical analyses enable better understanding of the ways hazardous waterscapes are perceived, experienced and negotiated by people across social categories in their everyday life. This article attempts to highlight the gendered and classed coping strategies and adaptation measures that men and women engage with (that both challenge and reproduce social relations and vulnerabilities) in their attempts to survive in hazardous environments. Drawing from an analysis of the gendered dynamics of floods and disasters as well as the interventions that were undertaken via the Flood Action Plan in Bangladesh, I demonstrate the differential and gendered implications of both water-related hazards and the structural interventions that were envisioned to address the hazards. With climate change likely to exacerbate floods and disasters, it is important to heed such differentiations and marginalizations, so as to draw insights to better inform current and future adaptation approaches, flood management and disaster management strategies.
The Cash Flow-Investment Relationship: International Evidence of Limited Access to External Finance

In efficient and complete financial markets, internal cash flows should have no impact on investment levels; but in inefficient and incomplete markets, the Pecking Order theory contends that there should be a positive relationship. Further, some studies show that investments of financially constrained firms are more sensitive to internal funds than those of less constrained firms but other studies show the opposite. Using comparable recent data on firms in the four largest industrialized countries (US, UK, Japan, and Germany), this study documents that in all four countries, controlling for the investment opportunity set, investment levels are significantly positively influenced by levels of internal cash flows, indicating that firms face limitation in access to external finance and may operate using a pecking order. Further, international differences in investment level sensitivities to opportunities indicate closer outside monitoring of firms in the bank-centered countries.
How do innovative and entrepreneurial behaviours affect the job performance?: The moderating role of person-organisation fit

The aim of this study is to explore the relationship between job performance, innovative and entrepreneurial behaviours and person-organisation fit (PO fit). For investigating the relationship, a longitudinal study was conducted with 550 and 510 employees from companies working on the defence industry products and service sector in Ankara, Turkey. After the analysis, it can be seen that PO fit has a moderating effect in the relationship between job performance, innovative and entrepreneurial behaviours. Results also indicated that the relationships between both innovative behaviour-job performance and the entrepreneurship behaviour - the job performance are positive in case of low PO fit. On the contrary, the relationships between both innovative behaviour-job performance and the entrepreneurship behaviour-job performance are not significant when the PO fit is high.
Performance Improvement and Performance Dysfunction: An Empirical Examination of Impacts of the Emergency Room Wait-Time Target in the English National Health Service

The literature on the use of performance measurement in government has featured prominent attention to hypothesized unintended dysfunctional consequences such measurement may produce. We conceptualize these dysfunctional consequences as involving either effort substitution (reducing effort on non-measured performance dimensions) or gaming (making performance on the measured performance dimension appear better, when in fact it is not). In this paper, we examine both performance impacts and dysfunctional consequences of establishment in the British National Health Service of a performance target that no patient presenting in a hospital accident and emergency department (emergency room) wait more than four hours for treatment. Using data from all 155 hospitals in England, we find dramatic wait-time performance improvements between 2003 and 2006, and no evidence for any of the dysfunctional effects that have been hypothesized in connection with this target. We conclude by discussing when one would expect dysfunctional effects to appear and when not.