Miracle-dz/UniFAR-FTUs huggingface dataset:
An Exploratory Investigation of Extrinsic and Intrinsic Motivations in Tax Amnesty Decision-Making

The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers’ self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hammerle, 2010; Torgler & Schaltegger, 2005). Consequently, we explore how extrinsic and intrinsic motives affect tax amnesty decision-making, following an unintentional taxpayer error. We conduct a quasi-experimental conjoint analysis on 1,266 taxpayers and vary the error magnitude. Results indicate that when taxpayers contemplate making a tax amnesty disclosure, desire to avoid a penalty is the most influential extrinsic motive, and responsibility to pay one’s taxes is the most influential intrinsic motive. Extrinsic (intrinsic) influences account for about two-thirds (one-third) of the overall decision to make a tax amnesty disclosure. We also find that taxpayers’ choices of extrinsic and intrinsic motives do not vary according to tax error magnitude. Implications for tax authorities and tax researchers are discussed.
The Economics of International Monies

The purpose of this paper is to examine the history of international monies and the theory related to their adoption and use. We summarize the history of international monies, beginning with a discussion of the gold solidus introduced in the fourth century by the Emperor Constantine, continuing with the currencies of the Italian city states and ending with the currencies that have functioned as international monies from the early modern period to the present. We identify four key characteristics of these currencies: high unitary value; relatively low inflation rates for long periods; issuance by major economic and trading powers; and spontaneous, as opposed to planned, adoption internationally. We conclude with a theoretical discussion of these common characteristics that explains much of this history.
Accelerated Autophagy of Cecal Ligation and Puncture-Induced Myocardial Dysfunction and Its Correlation with Mammalian Target of Rapamycin Pathway in Rats

Background: Recent studies have indicated that autophagy is involved in sepsis-induced myocardial dysfunction. This study aimed to investigate the change of autophagy in cecal ligation and puncture (CLP)-induced myocardium dysfunction and its relationship with mammalian target of rapamycin (mTOR) pathway. Methods: Totally, 12 rats were randomly divided into CLP group or sham-operated (SHAM) group. Cardiac tissues were harvested 18 h after CLP or sham operation. Pathology was detected by hematoxylin and eosin staining, cardiac functions by echocardiography, distribution of microtubule-associated protein light chain 3 type II (LC3II) by immunohistochemical staining, and autophagic vacuoles by transmission electron microscopy. Moreover, phosphorylation of mTOR (p-mTOR), phosphorylation of S6 kinase-1 (PS6K1), and LC3II and p62 expression were measured by western blotting. Pearson's correlation coefficient was used to analyze the correlation of two parameters. Results: The results by pathology and echocardiography revealed that there was obvious myocardial injury in CLP rats (left ventricle ejection fraction: SHAM 0.76 ± 0.06 vs. CLP 0.59 ± 0.11, P < 0.01; fractional shortening: SHAM 0.51 ± 0.09 vs. CLP 0.37 ± 0.06, P < 0.05). We also found that the autophagy process was elevated by CLP, the ratio of LC3II/LC3I was increased (P < 0.05) while the expression of p62 was decreased (P < 0.05) in the CLP rats, and there were also more autophagosomes and autolysosomes in the CLP rats. Furthermore, the mTOR pathway in CLP myocardium was inhibited when compared with the sham-operated rats; p-mTOR (P < 0.01) and PS6K1 (P < 0.05) were both significantly suppressed following CLP challenge. Interestingly, we found that the mTOR pathway was closely correlated with the autophagy processes. In our study, while p-mTOR in the myocardium was significantly correlated with p62 (r = 0.66, P = 0.02), PS6K1 was significantly positively correlated with p62 (r = 0.70, P = 0.01) and negatively correlated with LC3II (r = −0.71, P = 0.01). Conclusions: The autophagy process in the myocardium was accelerated in CLP rats, which was closely correlated with the inhibition of the mTOR pathway.
Modeling Gasoline Demand with Structural Breaks: New Evidence from Nigeria

This paper extends previous studies in modeling and estimating demand for gasoline for Nigeria from 1977 to 2008. The ingenious attempt of this study, contrast to earlier studies on Nigeria and other developing countries, lies in its assumption of structural breaks in the long run relationship among the variables employed. The study tests for the possibility of structural breaks/regime shifts and parameter instability in the gasoline demand function in Nigeria using more recent and robust techniques. While the conventional residual-based cointegration tests employed fail to identify any meaningful long-run relationship in the gasoline function, the Gregory-Hansen structural break cointegration approach confirms the cointegration relationships despite the breakpoints. The elasticity estimates also follow the a priori expectations being inelastic both in the long- and short-run for both price and income. Having identified plausible breaks in the systems, the test does suggest that a structural break in the cointegration vector is important and needs to be taken care of in the specification of gasoline demand functions in Nigeria. It is envisaged, therefore, that substantial policy lessons would be drawn from the findings of this study especially in the current phase of energy industry deregulation in Nigeria.
The effect of yoga in stress reduction for dental students performing their first periodontal surgery: A randomized controlled study

Context: The dental students experience a lot of stress, which increase when they perform their first surgical procedure. Yoga as an anxiolytic tool in anxiety reduction has been practiced over centuries in India. Aim: To assess the efficacy of yoga in reducing the state trait anxiety of dental students before their first periodontal surgery performance. Settings and Design: A randomized controlled study using a two-way split plot design (pre-post-test) was conducted in the department of periodontics, Pacific Dental College, Udaipur, India. Materials and Methods: One hundred clinical dental students who were ready to perform their first periodontal surgery were selected. Students were randomly assigned to two groups and were given a 60-min session on stress reduction. Group A, yogic intervention group, were instructed to do yoga and their performances were monitored for a period of one week and Group B, control group, were given a lecture on stress reduction without any yoga instructions. The investigator who was unaware of the groups had taken the state trait anxiety score of the students three times a) before assigning them to each group, b) prior to the surgical procedure and c) immediately after the performance of surgery. Statistical Analysis Used: Analyses of variance (ANOVA) by SPSS V.16. Results: The statistical results showed a significant reduction in the VAS and state trait anxiety of Group A compared to Group B (ANOVA; P<0.001). Conclusions: This study concludes that Yogic breathing has a significant effect on the reduction of state trait anxiety level of dental students.
Degeneration of cingulum and fornix in a patient with traumatic brain injury: diffuse tensor tractography study.

OBJECTIVES The cingulum and fornix are important structures for memory function. Using follow-up diffusion tensor tractography in a patient with traumatic brain injury we found degeneration of the cingulum and fornix. CASE REPORT An 18-year-old male who had had a traffic accident underwent conservative management for diffuse axonal injury. Brain magnetic resonance imaging showed an encephalomalactic lesion in the posterior portion of the corpus callosum. The patient had severe cognitive problems at 3 months after onset. However, while his intelligence had improved, his memory impairment had been aggravated at 14 months from onset. RESULTS On the first diffusion tensor tractographies, the integrity of both corticospinal tracts, right cingulum, and left fornix were preserved; however, compared with controls, there were disruptions in both ends of the left cingulum and right fornical crus. On the second diffusion tensor tractographies, both the cingulum and fornix showed severe degeneration, although the integrities of both corticospinal tracts were well preserved. CONCLUSION We conclude that patients with memory impairment following traumatic brain injury should be evaluated using diffusion tensor imaging. In addition, follow-up diffusion tensor imaging may be necessary in patients with sustained memory impairment.
Differential effects of ryanodine and tetracaine on charge movement and calcium transients in frog skeletal muscle.

1. Charge movement and myoplasmic calcium transients were simultaneously recorded from frog skeletal muscle fibres by using the double‐seal Vaseline‐gap technique. Calcium transients were monitored with the fluorescent indicator Rhod‐2. 2. Ryanodine modified the kinetics and the total amount of charge moved during depolarizing pulses (Q(on)), while it did not significantly modify the charge after repolarization (Q(off)). The extracellular application of 100 microM‐ryanodine elicited a temporary initial increase of the delayed component of charge movement (Q gamma) and the calcium transient. Both phenomena were later blocked with the same temporal course and to the same extent. 3. The blockade of Q gamma and the calcium transient was also observed with ryanodine concentrations of 1‐10 microM. For membrane potentials positive to ‐10mV, the Qon measured was larger in the presence of ryanodine; Qoff was not modified. 4. Tetracaine (400‐500 microM) blocked a similar delayed component of Qon, identified as Q gamma, as well as the calcium transient monitored simultaneously. This effect was observed in the first minutes after the addition of tetracaine to the extracellular solution. 5. Tetracaine blocked a faster initial component of Qon for voltages positive to ‐10 mV, corresponding to the voltage range of activation of the calcium current. At these same membrane potentials, Qoff was also reduced to a similar extent to Qon. 6. Ryanodine and tetracaine showed different effects on calcium current. Whereas the slow calcium current was not modified upon the addition of ryanodine, it was completely blocked in the presence of tetracaine. The blockade of the slow calcium current made evident the fast calcium current. The effects of tetracaine on the charge movement, the calcium transient and the slow calcium current were reversible. 7. These results suggest that ryanodine and tetracaine may act at different sites. Ryanodine exerts its effect on the sarcoplasmic reticulum ryanodine receptor, blocking calcium release and Q gamma, while tetracaine at these concentrations may affect the release channel and the dihydropyridine receptor, causing a blockade of the charge movement, calcium transient and calcium current.
Guns in the Ballot Box

This article examines the extent to which a change in the information environment affected opinion of a recent gun safety ballot initiative in Washington. Through content analysis of newspaper stories and documentation of expenditures of competing interests, the authors are able to detect a discernable shift in the information environment during the final weeks of the campaign. Support for the initiative dropped appreciably concurrent with this shift. The authors are able to show that the altered information context (a) generated the greatest change among the most politically aware respondents and (b) sustained this effect within specific partisan classifications. Although previous research investigates analogous behavioral dynamics in a variety of political settings, this analysis differs in application to ballot initiative campaigns. The authors discuss the implications of their findings in terms of direct democracy campaigns and conclude that influence of competing interests are central to the nature and outcome of the election.
How do we Recover? An Analysis of Psychiatric Survivor Oral Histories

This article analyzes interview and survey data collected during the course of the MindFreedom International Oral History Project from June 1 through September 1, 2001. The purpose of the MindFreedom Oral History Project was to gather stories of experiences in the mental health system from the psychiatric survivor or ex-patient perspective. Thirty-six people participated in the study, most of who consider themselves “psychiatric survivors. ” Qualitative and quantitative analysis reveals four major themes emerging from these histories: trauma, social control, internalized oppression, and recovery. The focus of this article is on the theme of recovery. Participants demonstrated resiliency and a strong ability to “recover. ” No “magic bullet” was found to work for all participants’ recovery process; instead, participants used a variety of self-designed strategies to recapture their once broken lives.
Would you believe it? A detailed investigation of believability in comparative price advertising

Abstract The construct of believability has been shown to be a key variable in consumers' evaluations of comparative price offers. This paper provides a detailed investigation of believability in the context of such offers. In particular, it investigates the impact of the presence of, level of, and type of advertised reference prices (ARPs) on believability across a range of product contexts. An experimental methodology is adopted for the study. Findings show that the presence of an ARP does not enhance believability but that the presence of a time limit does. Believability is also shown to vary inversely with the level of ARP but is not related to semantic cues, such as list prices, contained within the offer. The study provides evidence that the product context of the offer impacts on believability. Two interaction effects are also identified. The paper contributes to the extant literature by providing new insights into how consumers' believability is influenced by how a comparative price offer is presented. Such insights will be of interest to academics interested in pricing, practitioners seeking to ensure that their promotions have maximum impact, and policymakers hoping to ensure that consumers are not misled by dishonest comparative price advertising.
Scale Economies and Reliability in the Electric Power Industry

Studies concerning scale economies in the electric power industry have focused on a wide range of variables relevant to possible ways of increasing the nation's electricity generating capacity. In terms of scale economies per se, results from economic studies have supported current trends toward the construction of increasingly large generating units (Abdulkarim and Lucas 1977; Lomas 1952; and Ling 1964). Economies of scale for generating units and generating plants are attributed to such factors as nonproportionalities between plant capacity and site costs, lesser leakages and power losses obtained in larger generating units, operating and maintenance costs that increase less than proportionally with unit size, scale economies in coal-handling facilities, and economies in transmission (see particularly Lomas 1952; Ling 1964; Cicchetti, Gillen, and Smolansky 1977)) Ramifications of scale economies have been expanded to include such things as technological change (Barzel 1974, Dhrymes and Kurz 1964), interfuel substitutions (Atkinson and Halvorsen 1976) and regulatory aspects (Averch and Johnson 1962; Joskow 1974).
Romantic Attachment in Patients with Mood and Anxiety Disorders

ABSTRACT Introduction Romantic attachment is the establishment of a relationship with a partner and is strongly influenced by the individual's attachment style. While several studies have shown that attachment style may contribute to the development of psychopathology, less information is available for romantic attachment.The aim of the present study was to compare romantic attachment styles among patients with different mood and anxiety disorders and control subjects. Method The study sample included a total of 126 outpatients, 62 of whom were affected by bipolar disorders, 22 by major depressive disorder (MDD), 27 by panic disorder, 15 by obsessive-compulsive disorder, and 126 healthy control subjects. Romantic attachment was assessed by means of the Italian version of the “Experiences in Close Relationships” (ECR) questionnaire. Results The results showed that the secure attachment style was more frequent in the control group, while the preoccupied style prevailed among the patients, with no difference among the diagnostic categories.The scores of the ECR anxiety and avoidance scales were significantly higher in the patients than in the control subjects. A trend toward higher ECR anxiety scale scores in women with panic disorder was detected, with the opposite being true for MDD. Conclusion Our findings indicate that patients with different psychiatric disorders would be characterized by higher scores on both the ECR anxiety and the avoidance scales, as well as by the preoccupied style of attachment. In addition, women with panic disorder and MDD seem to be characterized by, respectively, higher and lower scores of the ECR anxiety scale than men.
Equilibrium Computation and Robust Optimization in Zero Sum Games With Submodular Structure

We define a class of zero-sum games with combinatorial structure, where the best response problem of one player is to maximize a submodular function. For example, this class includes security games played on networks, as well as the problem of robustly optimizing a submodular function over the worst case from a set of scenarios. The challenge in computing equilibria is that both players' strategy spaces can be exponentially large. Accordingly, previous algorithms have worst-case exponential runtime and indeed fail to scale up on practical instances. We provide a pseudopolynomial-time algorithm which obtains a guaranteed (1 - 1/e)^2-approximate mixed strategy for the maximizing player. Our algorithm only requires access to a weakened version of a best response oracle for the minimizing player which runs in polynomial time. Experimental results for network security games and a robust budget allocation problem confirm that our algorithm delivers near-optimal solutions and scales to much larger instances than was previously possible.
Uncoupling proteins: their roles in adaptive thermogenesis and substrate metabolism reconsidered

During the past few years, there have been two major developments, if not revolutions, in the field of energy balance and weight regulation. The first at the molecular level, which was catalysed by developments in DNA screening technology together with the mapping of the human genome, has been the tremendous advances made in the identification of molecules that play a role in the control of food intake and metabolic rate. The second, at the systemic level, which centered upon the use of modern technologies or more robust analytical techniques for assessing human energy expenditure in response to starvation and overfeeding, has been the publication of several papers providing strong evidence that adaptive thermogenesis plays a much more important role in the regulation of body weight and body composition than previously thought. Within these same few years, several new members of the mitochondrial carrier protein family have been identified in a variety of tissues and organs. All apparently possess uncoupling properties in genetically-modified systems, with two of them (uncoupling protein (UCP) 2 and UCP3) being expressed in adipose tissues and skeletal muscles, which are generally recognised as important sites for variations in thermogenesis and/or in substrate oxidation. Considered as breakthrough discoveries, the cloning of these genes has generated considerable optimism for rapid advances in our molecular understanding of adaptive thermogenesis, and for the identification of new targets for pharmacological management of obesity and cachexia. The present paper traces first, from a historical perspective, the landmark events in the field of thermogenesis that led to the identification of these genes encoding candidate UCP, and then addresses the controversies and on-going debate about their physiological importance in adaptive thermogenesis, in lipid oxidation or in oxidative stress. The general conclusion is that UCP2 and UCP3 may have distinct primary functions, with UCP3 implicated in regulating the flux of lipid substrates across the mitochondria and UCP2 in the control of mitochondrial generation of reactive oxygen species. The distinct functions of these two UCP1 homologues have been incorporated in a conceptual model to illustrate how UCP2 and UCP3 may act in concert in the overall regulation of lipid oxidation concomitant to the prevention of lipid-induced oxidative damage.
Cytokine‐producing B cells: a translational view on their roles in human and mouse autoimmune diseases

B‐cell depletion therapy has beneficial effects in autoimmune diseases. This is only partly explained by an elimination of autoantibodies. How does B‐cell depletion improve disease? Here, we review preclinical studies showing that B cells can propagate autoimmune disorders through cytokine production. We also highlight clinical observations indicating the relevance of these B‐cell functions in human autoimmunity. Abnormalities in B‐cell cytokine production have been observed in rheumatoid arthritis, multiple sclerosis, inflammatory bowel disease, and systemic lupus erythematosus. In the first two diseases, B‐cell depletion erases these abnormalities, and improves disease progression, suggesting a causative role for defective B‐cell cytokine expression in disease pathogenesis. However, in the last two disorders, the pathogenic role of B cells and the effect of B‐cell depletion on cytokine‐producing B cells remain to be clarified. A better characterization of cytokine‐expressing human B‐cell subsets, and their modulation by B cell‐targeted therapies might help understanding both the successes and failures of current B cell‐targeted approaches. This may even lead to the development of novel strategies to deplete or amplify selectively pathogenic or protective subsets, respectively, which might be more effective than global depletion of the B‐cell compartment.