Miracle-dz/UniFAR-FTUs huggingface dataset:
An Agency Theory of Dividend Taxation

Recent empirical studies of dividend taxation have found that: (1) dividend tax cuts cause large, immediate increases in dividend payouts, and (2) the increases are driven by firms with high levels of shareownership among top executives or the board of directors. These findings are inconsistent with existing "old view" and "new view" theories of dividend taxation. We propose a simple alternative theory of dividend taxation in which managers and shareholders have conflicting interests, and show that it can explain the evidence. Using this agency model, we develop an empirically implementable formula for the efficiency cost of dividend taxation. The key determinant of the efficiency cost is the nature of private contracting. If the contract between shareholders and the manager is second-best efficient, deadweight burden follows the standard Harberger formula and is second-order (small) despite the pre-existing distortion of over-investment by the manager. If the contract is second-best inefficient -- as is likely when firms are owned by diffuse shareholders because of incentives to free-ride when monitoring managers -- dividend taxation generates a first-order (large) efficiency cost. An illustrative calibration of the formula using empirical estimates from the 2003 dividend tax reform in the U.S. suggests that the efficiency cost of raising the dividend tax rate could be close to the amount of revenue raised.
Outcomes of arthroscopic Bankart repair in collision versus noncollision athletes.

The purpose of the study was to compare the recurrence rate of arthroscopic Bankart repair with suture anchors in collision vs noncollision athletes. Sixty-four patients who underwent arthroscopic shoulder stabilization using suture anchors for recurrent anterior dislocation were identified. Forty-three patients (22 collision and 21 noncollision) were evaluated at a minimum 24-month follow-up. The recurrence rate was reported, and functional outcomes (American Shoulder and Elbow Society, Western Ontario Shoulder Index, and Short Form 12) were evaluated. Statistical analysis was performed using chi-square test and Student's t test with a 95% confidence interval and a significance level set at a P value less than . 05. The overall dislocation recurrence rate was 4.6% (2 of 43 patients); the dislocation recurrence rate in collision athletes was 9% (2 of 22 patients), and no redislocations occurred in noncollision athletes. No statistical differences existed in Western Ontario Shoulder Index score (73.5% in collision and 73.4% in noncollision athletes; P=.831), American Shoulder and Elbow Society score (91.2 in collision and 80.7 in noncollision athletes; P=.228), and Short Form 12 score (108.5 in collision and 101.2 in noncollision athletes; P=.083). Average external rotation loss was 6.8° in collision and 5.5° in noncollision athletes (P=.864). Ninety percent of collision athletes vs 95% of noncollision athletes were satisfied. Seventy-three percent of collision and 81% of noncollision athletes were able to return to sport at their preinjury levels. Collision athletes had higher recurrence rates after arthroscopic shoulder stabilization compared with noncollision athletes, but no statistical difference was found. Functional outcomes according to American Shoulder and Elbow Society, Western Ontario Shoulder Index, and Short Form 12 were similar.
Using Paradigm Tables to Generate New Utterances Similar to those Existing in Linguistic Resources

We inspect the possibility of creating new linguistic utterances (small sentences) similar to those already present in an existing linguistic resource. Using paradigm tables ensures that the new generated sentences resemble previous data, while being of course different. We report an experiment in which 1,201 new correct sentences were generated starting from only 22 seed sentences.
Induction of chondrogenesis from human embryonic stem cells without embryoid body formation by bone morphogenetic protein 7 and transforming growth factor beta1.

OBJECTIVE Human embryonic stem cells (ESCs) provide an unlimited supply of pluripotent cells for articular cartilage tissue engineering and regenerative medicine applications. Articular cartilage is an avascular tissue with precise polarity and organization comprising 3 distinct functional zones: surface, middle, and deep. To date, attempts at differentiating human ESCs into articular chondrocytes have been unsuccessful. The majority of studies have focused on chondrogenic (but not specifically articular cartilage) differentiation. Furthermore, previous investigations of induction of chondrogenesis by human ESCs required embryoid body formation; however, embryoid body formation often results in heterogeneous differentiation. The present study was undertaken to determine the in vitro chondrogenic potential of bone morphogenetic protein 7 (BMP-7) and transforming growth factor beta1 (TGFbeta1)-induced human ESC differentiation toward the articular cartilage phenotype. METHODS Dissociated single human ESCs were cultured and passaged on a gelatin-coated flask. The human ESCs were cultured as an aggregate in a pellet culture system for 14 days in basal chondrogenic medium (CM), CM with TGFbeta1, CM with BMP-7, or CM with both TGFbeta1 and BMP-7. RESULTS The size and wet weight of the cartilage pellets and glycosaminoglycan levels increased, with the smallest, intermediate, and greatest increases, respectively, observed with CM plus TGFbeta1 treatment, CM plus BMP-7 treatment, and CM plus TGFbeta1 and BMP-7 treatment (compared with CM treatment alone). The largest size and highest weight of the pellet was in the group in which TGFbeta1 and BMP-7 were added to the medium. However, expression of the genes for cartilage-specific aggrecan and type II collagen II, as assessed by determination of messenger RNA levels, was highest in the BMP-7-treated group. Superficial zone protein (SZP)/lubricin, a marker of the superficial zone articular chondrocyte, was not detectable under identical culture conditions. CONCLUSION These results demonstrate an efficient and reproducible model system of human ESC-induced chondrogenesis, using a novel direct plating method in which intervening embryoid body formation does not occur. Further work is needed for optimization of conditions to obtain the articular cartilage phenotype that includes the superficial zone marker as demonstrated by SZP/lubricin synthesis.
Dynamic Treatment Effec t Analysis of Tv Effec ts on Child Cognitive Development

We investigate whether TV watching at ages 6-7 and 8-9 affects cognitive development measured by math and reading scores at ages 8-9 using a rich childhood longitudinal sample from SY79. Dynamic panel data models are estimated to handle the unobserved child-specific factor, endogeneity of TV watching, and dynamic nature of the causal relation. A special emphasis is put on the last aspect where TV watching affects cognitive development which in turn affects the future TV watching. When this feedback occurs, it is not straightforward to identify and estimate the TV effect. We adopt estimation methods available in the biostatistics literature which can deal with the feedback feature; we also apply the “standard” econometric panel data IV approaches. Overall, for math score at ages 8-9, we find that watching TV for more than two hours per day during ages 6-9 has a negative total effect mostly due to a large negative effect of TV watching at the younger ages 6-7. For reading score, there are evidences t at TV watching between 2-4 hours per day has a positive effect whereas the effect is negative outside this range. In both cases, however, the effect magnitudes are economically small.
Early cellular effects of circulating cadmium-thionein on kidney proximal tubules.

Circulating cadmium-thionein (Cd-MT) is cleared from the mammalian circulatory system by filtration through the kidney glomerulus with subsequent reabsorption by kidney proximal tubules. Damage to the tubules results following uptake of Cd-MT, which is dependent upon time and the dose level of cadmium administered. Intravenous administration of 109Cd-MT at doses of 0.017 and 0.17 mg Cd/kg body weight with examination of total renal uptake of 109Cd at 0.5, 3, and 24 hr disclosed that the rate of clearance from the blood and uptake by the kidney was significantly more rapid at the 0.017 mg Cd/kg dose. Ultrastructural changes resulting from intravenous injection of either form A or B of Cd-MT were characterized by increased numbers of pinocytotic vesicles and small, dense lysosomal structures. There was no evidence of mitochondrial swelling or cell death at either 3 or 6 hr after injection. The subcellular distribution of cadmium in kidney tissue at various times after administration of Cd-MT was determined by using differential centrifugation techniques with 109Cd and in situ by using x-ray microanalysis. At 30 min after injection of Cd-MT, significant amounts of cadmium were present in lysosomal fractions indicating an interaction between the tubular lysosome system and Cd-MT prior to the onset of overt cellular toxicity. Results suggest that Cd-MT is reabsorbed and broken down by kidney tubule cells in a physiological manner with possible subsequent release of the toxic cadmium ion. ImagesFIGURE 1.FIGURE 2.FIGURE 3.
Hypermethylation of the p16 Gene in Sporadic T3N0M0 Stage Colorectal Cancers: Association with DNA Replication Error and Shorter Survival

Hypermethylation in the promoter region of the p16 gene was suspected to be involved in the tumorigenesis of colorectal cancers, although its clinical and biological significance remains obscure. In this study, we collected 84 T3N0M0 stage primary colorectal cancers that were curatively resected. The clinicopathologic data were reviewed. p16 hypermethylation was determined by a methylation-specific polymerase chain reaction (PCR). p53 overexpression was detected by immunocytochemistry (ICC). The point mutations in the 12 and 13 codons of the K-ras gene were screened by restriction enzyme analysis. Loss of heterozygosity (LOH) of the DCC (Deleted in Colorectal cancer) gene was examined by PCR using primers of the DCC (18q21) microsatellite marker. The DNA replication error (RER) was examined using 7 microsatellite markers at distinct chromosomal loci. p16 hypermethylation, regarded as an indication of p16 inactivation, was evident in 24 (28.6%) of the tumors. No correlation was found between p16 hypermethylation and various clinicopathologic factors, includinig age, sex, tumor location, tumor size, growth pattern, tumor differentiation, mucin production, vascular and/or lymphatic invasion, lymphocyte infiltration of the tumor, and serum level of carcinoembryonic antigen. There was no association between p16 hypermethylation of K-ras gene mutation, p53 overexpression and LOH of the DCC gene. However, p16 hypermethylation was significantly associated with DNA RER (p = 0.01). Survival analysis revealed a significant survival disadvantage of p16-hypermethylated versus non-p16-hypermethylated tumors (p = 0.0001). These findings indicate that p16 hypermethylation plays a role in the carcinogenesis of a subset of colorectal cancers; and the presence of p16 hypermethylation predicts shorter survival in T3N0M0 stage colorectal cancers.
Rheological and Thermal Properties of a Model System for PIM

Abstract Powder injection moulding (PIM) is an important and accepted industrial technique for net shaping of precision components which can have a rather complex geometry. In order to meet the imposed, often rather strict, requirements with regard to dimensional accuracy, it is important to have an adequate knowledge and control of the rheological behaviour and the related processing properties of the powder/polymer melt (feedstock). Such a knowledge is furthermore of crucial importance in numerical simulations of the PIM-process. In the present work, a model system, consisting of steel powder, poly(ethylene glycol) and wax, is used in order to illustrate how the viscometric properties as well as thermal properties, such as the conductivity and the specific heat, of the system can be related to the corresponding properties of the polymeric binder system. In a similar way, the pvT (pressure-volume-temperature)-behaviour of the model system is analysed and discussed. The pvT-behaviour, which has not been extensively reported on for PIM-feedstocks, is considered to be of significant relevance for controlling the outcome of the injection moulding process.
Safety of two-year caloric restriction in non-obese healthy individuals

Background The extent to which sustained caloric restriction (CR) in healthy non-obese adults is safe has not been previously investigated. Objective Assess the safety and tolerability of sustained two-year CR intervention in healthy, non-obese adults. Design A multi-center, randomized controlled trial. Participants were randomized using a 2:1 allocation in favor of 25% CR vs. Ad-Libitum intake (AL). Adverse and serious adverse events (AE, SAE), safety laboratory tests, and other safety parameters were closely monitored. Results Three participants were withdrawn from the CR intervention because of the safety concerns. No deaths and one SAE was reported by participants in the CR group. Although the difference in AE between AL and CR groups was not significant, within the CR group, the incidence of nervous system (p = 0.02), musculoskeletal (p = 0.02) and reproductive system (p = 0.002) disorders was significantly higher in the normal-weight than in the overweight participants. At months 12 and 24, bone mineral densities at the lumbar spine, total hip, and femoral neck of participants in the CR group were significantly lower than in those in the AL group. Conclusions Two-years of CR at levels achieved in CALERIE was safe and well tolerated. Close monitoring for excessive bone loss and anemia is important.
Individual and Psychosocial Mechanisms of Adaptive Functioning in Parentally Bereaved Children

ABSTRACT The authors examined factors theorized to contribute to adaptive functioning in 56 parentally bereaved children (age 7–13) who had lost their caregiver within the previous 6 months. Adaptive functioning, defined as falling below clinical threshold levels on all measures of depression, posttraumatic stress, anxiety, and internalizing/externalizing symptoms, characterized 57% of the sample. Linear mixed modeling revealed that children in the adaptive functioning group had lower mean scores on avoidant coping and higher mean scores on coping efficacy, religiosity, parental positive reinforcement, and parental empathy. Findings suggest that adaptive functioning following parental loss is related to both child-intrinsic factors and child-extrinsic factors.
Fingolimod Suppresses a Cascade of Core Vicious Cycle in Dry Eye NOD Mouse Model: Involvement of Sphingosine-1-Phosphate Receptors in Infiltrating Leukocytes.

Purpose The purpose of this study was to evaluate the inhibitory mechanism of fingolimod and the involvement of sphingosine-1-phosphate receptors (S1PRs) and cytokines-matrix metalloproteinases (MMPs)/MAP kinases (MAPKs) signaling in a dry eye disease (DED) mouse model. Methods Sixty-four male NOD mice (DED model) and 16 age-matched BALB/c mice were used. In a preliminary experiment, 16 NOD mice were randomly divided into a positive control group and fingolimod-treated groups, with 8 BALB/c mice serving as wild-type control. In a subsequent, separate study, 48 NOD mice were randomly divided into 6 groups: fingolimod-treated groups at three different concentrations (0.05%, 0.005%, and 0.001%), normal saline group, untreated group, and fingolimod+W146 group. Animals received normal saline or fingolimod eyedrops three times daily until euthanasia 2 months later. Mice in the fingolimod+W146 group received daily intraperitoneal injections of W146 (0.1 mg/kg/day). Proinflammatory mediators were assessed by a protein array. Activities of MMP-2 and MMP-9 were evaluated by zymography. MAPKs and S1PRs were examined by Western blots and immunohistochemistry. Infiltrating cells and inhibitory mechanisms were assessed. Results In the positive control group, levels of inflammatory mediators and S1PRs were upregulated. By comparison, fingolimod treatment significantly suppressed such markers which were significantly reversed by W146 (P < 0.01). Importantly, by double immunofluorescence staining, leukocytes were confirmed involved in DED in the NOD mouse model. Conclusions Leukocytes are involved in DED in the NOD mouse model. The therapeutic mechanisms of fingolimod may be associated with inhibitory roles of "cytokines-MMPs/MAPKs" cycle in NOD mouse ocular surface tissues by mediating S1PRs in infiltrating leukocytes.
Estimation of the residential radon levels and the annual effective dose in dwellings of Shiraz, Iran, in 2015

Introduction Radon is the second most important cause of lung cancer after smoking. Thus, the determination of indoor radon concentrations in dwellings and workplaces is an important public health concern. The purpose of this research was to measure the concentration of radon gas in residential homes and public places in the city of Shiraz and its relationship with the type and age of the buildings as well as the type of materials used to construct the building (brick, block). We also determined the radon dosages that occupants of the building would receive. Methods The present study is a descriptive-analytical and cross-sectional research that was conducted on the building’s indoor air in the city of Shiraz in 2015. Using geographic information system (GIS) software and a spatial sampling cell with an area of 25 square kilometers, 200 points were selected. In this study, we used passive diffusive samplers as Solid State Nuclear Track Detector (SSNTD) CR-39 polycarbonate films for three months in the winter. Sampling was conducted in accordance with the U.S. Environmental Protection Agency’s protocol. We determined the concentrations of radon gas at the time of sampling, and calibration factors were determined. The data were analyzed by IBM-SPSS, version 20, descriptive statistics, Kruskal-Wallis, and Mann–Whitney tests. Results This study showed that the average radon concentration was 57.6 ± 33.06 Bq/m3 in residential dwellings. The average effective dose was 1.45 mSv/y. The concentration of radon in 5.4% of the houses was found to be greater than 100 Bq/m3, which is above the level allowed by the World Health Organization (WHO). Conclusion Since radon is the second leading cause of lung cancer, it seems necessary to increase the public’s awareness of this issue and to take action to reduce radon in homes when the concentrations are above the WHO’s guideline.
A Synthesis of Safety Culture and Safety Climate Research

Recent years have witnessed a growing concern over the issue of safety culture within aviation and other complex, high-risk industries. The purpose of the present review is to summarize and integrate the numerous reports and studies that have been conducted to define and assess safety culture, as well as the highly related concept of safety climate. Results of the review indicate that few formally documented efforts have been made to assess safety culture within the aviation industry. Furthermore, there exists considerable disagreement among safety professionals, both within and across industries, as to how safety culture should be defined and whether or not safety culture is inherently different from the concept of safety climate. A synthesis of theses different perspectives is conducted and hybrid definitions of both safety culture and climate are offered. A discussion of key organizational indicators of safety culture and the various methods commonly used to assess these factors is provided. Issues that need to be considered when implementing a safety culture assessment program are also presented. The hope is that this review will enable researchers and safety professionals to better understand and assess safety culture and that it will facilitate the sharing of information and strategies for improving safety culture across organizations and industries.
Surgeon Characteristics and Use of Breast Conservation Surgery in Women With Early Stage Breast Cancer

Background:Most women with localized breast cancer have a choice between mastectomy and breast conserving surgery (BCS). Aside from clinical factors, this decision may be associated with surgeon and patient characteristics. We investigated the effect of surgeon characteristics on the BCS rate. Methods:We used the Surveillance, Epidemiology, and End Results-Medicare database to identify women >65 years, diagnosed with stages I-II BC, between 1991 and 2002, and used the Physician Unique Identification Number linked to the American Medical Association Masterfile to obtain information on surgeons. We investigated the association of patient demographic, tumor, and surgeon-related factors with receipt of BCS, using Generalized Estimating Equations to control for clustering. Results:Of 56,768 women with breast cancer, 30,006 (53%) underwent BCS, whereas 26,762 (47%) underwent mastectomy. Between 1991 and 2002, the proportion of patients undergoing BCS increased from 35% to 60%. In a multivariate analysis, patients who received BCS were younger, of higher SES, and had more favorable tumor characteristics. They were also more likely to be black and live in metropolitan areas. Women who underwent BCS were more likely to have surgeons who were female (OR = 1.40; 95% CI: 1.25–1.55), US-trained (OR = 1.12; 95% CI: 1.02–1.22), with a larger patient panel (OR = 1.29; 95% CI: 1.21–1.39), and completed training after 1975 (OR = 1.16; 95% CI: 1.08–1.25), than surgeons of patients who underwent mastectomy. Conclusions:Surgeon characteristics, such as gender, training, year of graduation, and volume, are small but significant independent predictor of BCS. Efforts to differentiate whether these associations reflect patients’ preferences, quality of physician training, surgeon attitudes, physician-patient communication, or other effects on decision-making are warranted.
SCHMIDT'S GAME, FRACTALS, AND NUMBERS NORMAL TO NO BASE

Given $b > 1$ and $y \in \R/\Z$, we consider the set of $x\in \R$ such that $y$ is not a limit point of the sequence $\{b^n x\,\bmod 1: n\in\N\}$. Such sets are known to have full \hd, and in many cases have been shown to have a stronger property of being winning in the sense of Schmidt. In this paper, by utilizing Schmidt games, we prove that these sets and their bi-Lipschitz images must intersect with `sufficiently regular' fractals $K\subset \R$ (that is, supporting measures $\mu$ satisfying certain decay conditions). Furthermore, the intersection has full dimension in $K$ if $\mu$ satisfies a power law (this holds for example if $K$ is the middle third Cantor set). Thus it follows that the set of numbers in the middle third Cantor set which are normal to no base has dimension $\log2/\log3$.
Strength of FRP RC sections after long-term loading

The adoption of fibre reinforced polymer (FRP) rebars (whose behaviour is elastic-brittle) in reinforced concrete (RC) cross sections requires the assessment of the influence of time-dependent behaviour of concrete on the load-carrying capacity of these sections. This paper presents a method of computing the load-carrying capacity of sections that are at first submitted to a constant long-term service load and then overloaded up to ultimate load. The method solves first a non-linear visco-elastic problem, and then a non-linear instantaneous analysis up to ultimate load that takes into account the self-equilibrated stress distribution previously computed. This method is then adopted to perform a parametric analysis that shows that creep and shrinkage of concrete increase the load-carrying capacity of the cross section reinforced with FRP and allows for the suggestion of simple design rules.