Miracle-dz/UniFAR-FTUs huggingface dataset:
The Ethics of Tax Evasion: An Empirical Study of Ecuador

Although much research has been done on tax evasion from the perspectives of economics and public finance, not much has been done from the perspective of ethics. This paper is intended to partially fill that gap in the literature. This paper reviews the literature that has been published on the ethics of tax evasion, then proceeds to present the results of a study conducted in Ecuador that gathered opinions of 140 respondents on the ethics of tax evasion. The authors constructed a survey instrument that contained 18 statements representing the major arguments that have been made over the last 500 years to justify tax evasion. Respondents were asked to indicate the extent of their agreement or disagreement with each statement by placing a number from 1 to 7 in the space provided. Arguments were then ranked from strongest to weakest. Scores were also compared by gender. An analysis of the data found that there was no significant difference between male and female scores, a finding that corresponds to the findings of some similar studies but that differs from the findings of other studies. The strongest arguments to justify tax evasion were in cases where the government was excessively corrupt, where tax money was wasted or where the system was perceived to be unfair. This finding has policy implications. If governments want to reduce the amount of tax evasion, they need to reduce the amount of government corruption, spend tax money wisely and adopt tax policies that are viewed as fair.
Parsing comparison across grammar formalisms using strongly equivalent grammars Comparison of LTAG and HPSG parsers: A case study

This article presents a novel approach to empirical comparison between parsers for different grammar formalisms such as LTAG and HPSG. The key idea of our approach is to use strongly equivalent grammars obtained by grammar conversion, which generate equiva- lent parse results for the same input. We validate our approach by giving a formal proof of strong equivalence for an existing grammar conversion from LTAG to HPSG-style grammar. Experimental results using two pairs of LTAG and HPSG parsers with dynamic programming and CFG filtering reveal that the different ways of using the parsing techniques cause significant performance differences, and also suggest a definite way of improving these parsing techniques. RESUME. Nous presentons une approche nouvelle pour comparer de maniere empirique des ana- lyseurs syntaxiques pour des formalismes grammaticaux comme LTAG et HPSG. L'idee centrale consiste a utiliser des grammaires fortement equivalentes obtenues par conversion et produi- sant des analyses equivalentes pour la meme chaine d'entree. Nous validons cette approche en fournissant une preuve formelle d'equivalence forte pour le mecanisme de conversion de gram- maires de LTAG vers HPSG. Les resultats experimentaux obtenus avec deux paires d'analyseurs syntaxiques LTAG et HPSG en utilisant la programmation dynamique et le filtrage CFG ont montre que les differences de performance resultent des difference d'adaptation des techniques d'analyse, suggerant une piste solide pour ameliorer celles-ci.
Farm biogas plants in Austria - an economic analysis.

Die Anzahl landwirtschaftlicher Biogasanlagen nahm in den vergangenen Jahren stark zu und es kann angenommen werden, dass sich dieser Trend weiterhin fortsetzt. Um interessierte Landwirte und Entscheidungstrager mit Daten zu unterstutzen, wurde 2002 eine Befragung der Biogasanlagenbetreiber uber die Motive zum Bau, die Verfahrenstechnik, die Investitionskosten und den Arbeitszeitbedarf durchgefuhrt. Die Kofermentation von Gulle und Mist mit Energiepflanzen und/oder organischen Abfallen ist das verbreitetste Anlagenkonzept. Das Biogas wird in Blockheizkraftwerken verwertet, wobei der Strom ins offentliche Netz eingespeist und die Warme im landwirtschaftlichen Betrieb genutzt wird. Wenige Betreiber verkaufen Warme an Fernwarmenetze. Der Arbeitszeitbedarf hangt von den fermentierten Rohstoffen ab. Die Investitionskosten steigen proportional zur Leistung, die Kosten je Einheit unterliegen einer Degression. In drei Fallstudien wurde die Wirtschaftlichkeit unter den geltenden Rahmenbedingungen uberpruft und eine Amortisationszeit zwischen 7,5 und 11 Jahren ermittelt. Schlagworte: Biogas, Investitionskosten, Arbeitszeitbedarf, Wirtschaftlichkeit
Potential impacts from biological aerosols on ensembles of continental clouds simulated numerically

Abstract. An aerosol-cloud modeling framework is described to simulate the activation of ice particles and droplets by biological aerosol particles, such as airborne ice-nucleation active (INA) bacteria. It includes the empirical parameterisation of heterogeneous ice nucleation and a semi-prognostic aerosol component, which have been incorporated into a cloud-system resolving model (CSRM) with double-moment bulk microphysics. The formation of cloud liquid by soluble material coated on these partially insoluble organic aerosols is represented. It determines their partial removal from deep convective clouds by accretion onto precipitation in the cloud model. This "aerosol-cloud model" is validated for diverse cases of deep convection with contrasting aerosol conditions, against satellite, ground-based and aircraft observations. Simulations are performed with the aerosol-cloud model for a month-long period of summertime convective activity over Oklahoma. It includes three cases of continental deep convection simulated previously by Phillips and Donner (2006). Elevated concentrations of insoluble organic aerosol, boosted by a factor of 100 beyond their usual values for this continental region, are found to influence significantly the following quantities: (1) the average numbers and sizes of ice crystals and droplets in the clouds; (2) the horizontal cloud coverage in the free troposphere; (3) precipitation at the ground; and (4) incident solar insolation at the surface. This factor of 100 is plausible for natural fluctuations of the concentration of insoluble organic aerosol, in view of variability of cell concentrations for airborne bacteria seen by Lindemann et al. (1982). In nature, such boosting of the insoluble organic aerosol loading could arise from enhanced emissions of biological aerosol particles from a land surface. Surface wetness and solar insolation at the ground are meteorological quantities known to influence rates of growth of certain biological particles (e.g. bacteria). Their rates of emission into the atmosphere must depend on these same quantities, in addition to surface wind speed, turbulence and convection. Finally, the present study is the first attempt at evaluating the impacts from biological aerosols on mesoscale cloud ensembles in the literature.
Effects of Religious Priming Concepts on Prosocial Behavior Towards Ingroup and Outgroup

Several studies show that there is a connection between religion and prosociality (e.g., Saroglou, 2013). To investigate whether there is a causal relationship between these two variables, a growing number of scholars employed priming religious concepts and measure its influence on prosocial behavior (e.g., Pichon, Boccato, & Saroglou, 2007). In the recent development of religious priming, Ritter and Preston (2013) argued that different primes (agent prime, spiritual/abstract prime, and institutional prime) may also have varying influence on prosocial behavior specifically helping an ingroup or an outgroup target. With this in mind, a 2 (social categorization of the target of help) by 3 (agent prime, institutional prime, spiritual prime) experiment was conducted to directly investigate this hypothesis. Results suggest that priming religious concepts especially the spiritual prime can increase prosocial behaviors. However, no significant effect was found on the social categorization which implies that Filipino participants elicit prosocial behavior regardless of the social categorization (be it ingroup or outgroup) of the target of help. The present study’s findings contribute to further the literature on religious priming and its influence on prosocial behavior.
Long-term response-stimulus associations can influence distractor-response bindings

Strong associations between target stimuli and responses usually facilitate fast and effortless reactions. The present study investigated whether long-term associations between distractor stimuli and responses modulate behavior. In particular, distractor stimuli can affect behavior due to distractor-based stimulus-response retrieval, a phenomenon called distractor-response binding: An ignored stimulus becomes temporarily associated with a response and retrieves it at stimulus repetition. In a flanker task, participants ignored left and right pointing arrows and responded to a target letter either with left and right (strongly associated) responses or with upper and lower (weakly associated) responses. Binding effects were modulated in dependence of the long-term association strength between distractors and responses. If the association was strong (arrows pointing left and right with left and right responses), binding effects emerged but only in case of compatible responses. If the long-term association between distractors and responses was weak (arrows pointing left and right with upper and lower responses), binding was weaker and not modulated by compatibility. In contrast, sequential compatibility effects were not modulated by association strength between distractor and response. The results indicate that existing long-term associations between stimuli responses may modulate the impact of an ignored stimulus on action control.
Critical pairs in abelian groups and Kemperman's structure theorem

A well-known result by Kemperman describes the structure of those pairs (A, B) of finite subsets of an abelian group satisfying |A + B| ≤ |A| + |B| -1. We establish a description which is, in a sense, dual to Kemperman's, and as an application sharpen several results due to Deshouillers, Hamidoune, Hennecart, and Plagne.
ON THE MORSE-SARD THEOREM FOR THE SHARP CASE OF SOBOLEV MAPPINGS

We establish Luzin N and Morse–Sard properties for mappings v : Rn → Rm of the Sobolev–Lorentz class Wk p,1 with k = n − m + 1 and p = nk (this is the sharp case that guaranties the continuity of mappings). Using these results we prove that almost all level sets are finite disjoint unions of C1–smooth compact manifolds of dimension n−m.
Unemployment Insurance and Job Search in the Great Recession

More than 2 years after the official end of the Great Recession, the labor market remains historically weak. One candidate explanation is supply-side effects driven by dramatic expansions of unemployment insurance (UI) benefit durations, to as long as 99 weeks. This paper investigates the effect of these extensions on job search and reemployment. I use the longitudinal structure of the Current Population Survey to construct unemployment exit hazards that vary across states, over time, and between individuals with differing unemployment durations. I then use these hazards to explore a variety of comparisons intended to distinguish the effects of UI extensions from other determinants of employment outcomes. The various specifications yield quite similar results. UI extensions had significant but small negative effects on the probability that the eligible unemployed would exit unemployment. These effects are concentrated among the long-term unemployed. The estimates imply that UI extensions raised the unemployment rate in early 2011 by only about 0.1 to 0.5 percentage point, much less than implied by previous analyses, with at least half of this effect attributable to reduced labor force exit among the unemployed rather than to the changes in reemployment rates that are of greater policy concern.
Multi-Time Resolution Analysis of Speech

Neuroscience and Cognitive Science Program, Department of Linguistics, Department of Biology, Department of Electrical & Computer Engineering University of Maryland, College Park MD 20742 Silicon Speech, 46 Oxford Drive, Santa Venetia, CA 94903 Department of Electrical and Electronics Engineering, Sophia University, Tokyo, Japan Now at: Equipe ‘Audition’, LPP CNRS (FRE 2929), Université Paris 5 and École Normale Supérieure, Paris, France
Estimates of Economic Return to Schooling in the UK

This paper uses UK data to estimate the returns to schooling. We address the endogeneity of schooling by exploiting the experimental nature of two changes in the minimum school leaving age to instrument eduction. The corrected estimates of the return to education indicate the presence of a large and significant negative bias in the lest squares estimate of the rate of return.
Lesson Plan Pilot Project for Physical Science.

Many academic librarians are revising their instructional practice to integrate ACRL's Framework for Information Literacy for Higher Education. The authors collaborated with science faculty to develop and pilot lesson plans with learning goals derived from the Framework. We implemented the lesson plans in both lower-division and upper-division science courses. This article describes the development process and includes the full lesson plans. This case study offers suggestions for science librarians in cultivating instructional design skills and integrating information literacy into the curriculum in order to positively impact student success in science disciplines. [ABSTRACT FROM AUTHOR]
ESTIMATING TREATMENT EFFECTS WITH RANDOM COEFFICIENTS IN THE SELECTION EQUATION

In this paper we study a binary treatment model where the outcome equation is of unrestricted form, and the selection equation contains several unobservables that enter through a random coefficients specification. This specification is flexible because it allows for complex unobserved heterogeneity of economic agents. Employing continuous instruments, we establish that the joint distributions of Y0, the outcome for the untreated, and the random coefficients and of Y1, the outcome for the treated, and the random coefficients are identified. We can thus identify a conditional unobservables average treatment effect called CATE, which yields through weighted integrals most treatment effects parameters that depend on averages. Moreover, we provide sharp bounds on the variance, the joint distribution of Y0, Y1 and the distribution of treatment effects. In addition, we show that under plausible additional assumptions conditional versions of these parameters are point identified. This allows to derive every treatment effect parameter, e.g., the distribution of treatment effects and the proportion of individuals who benefit from treatment. Finally, we present estimators, investigate their asymptotic behavior, and study them in a Monte Carlo experiment.
Revolt and Remember: How the Shimshal Nature Trust Develops and Sustains Social-Ecological Resilience in Northern Pakistan

The Shimshal Nature Trust is an indigenous institution rooted in a thriving and dynamic culture that links the local ecology and society. It has deployed identity, traditional knowledge, science, and institutional innovation to adapt to outside challenges without destroying local commons management. This paper reviews scholarly debate on natural resource management and uses resilience theory to examine this complex adaptive system. Two disturbances to Shimshal resilience prompted by a national park and a new road are traced. Shimshali responses include social processes of learning, knowledge systems, and renewal. Ways in which adaptive renewal cycles involve Revolt, a short, fast reaction, and Remember, a larger, slower cascade, are put in perspective. Simple and powerful qualities that guide change are highlighted. We conclude that the Shimshal Nature Trust creates a resilient interface between the outside and inside worlds. Government, donors, and academics can participate in contextualized action-learning cycles that result in more informed and negotiated contributions to local institutions for commons management.
Long-term prognosis of acute kidney injury after acute myocardial infarction.

BACKGROUND Acute kidney injury (AKI) is a common complication during hospitalization and is an accepted risk factor for in-hospital mortality. However, the association of severity of AKI with the long-term risk of death is not well defined. METHODS To examine the independent effect of the severity of AKI on long-term risk of death following acute myocardial infarction (AMI), we performed an observational study of 147007 elderly Medicare patients admitted for AMI from January 1994 through February 1996 as a part of the Cooperative Cardiovascular Project. We evaluated the association between AKI and all-cause mortality. We defined AKI as absolute changes in serum creatinine level, categorized as none (creatinine level increase, < or =0.2 mg/dL), mild (0.3-0.4 mg/dL increase), moderate (0.5-0.9 mg/dL increase), and severe (> or =1.0 mg/dL increase). RESULTS Overall, 19.4% of the patients had AKI, including 7.1% with mild AKI, 7.1% with moderate AKI, and 5.2% with severe AKI. Less than 10% of patients who had severe AKI were alive at 10 years compared with 12.2%, 21.1%, and 31.7% patients with moderate, mild, and no AKI, respectively. The adjusted hazard ratio for death for in-hospital survivors at 10 years was 1.15 (95% confidence interval [CI], 1.12-1.18) for mild AKI, 1.23 (95% CI, 1.20-1.26) for moderate AKI, and 1.33 (95% CI, 1.28-1.38) for severe AKI. Similar results were obtained in several secondary analyses that included inpatient mortality, excluded mortality in the first 3 years, and stratified by some specified high-risk groups. Moderate or severe AKI were comparable in strength with other known correlates of cardiovascular mortality. CONCLUSIONS Acute kidney injury has an independent and graded association with long-term mortality. These results should stimulate additional mechanistic and interventional studies and plans for follow-up of patients with AKI after discharge.
Contagion and the Emergence of Convention in Small Worlds

We model a simple dynamic process in which boundedly rational agents learn through their interactions with others. Of interest is to study the process of contagion where by one action 'spreads throughout the population' and becomes conventional. We vary the network of player interaction between a regular lattice and a random network allowing us to model contagion in small world networks. Through simulation results we highlight the importance of network structure on both the possibility of contagion and the rate of contagion.
Large-Scale Energy Storage Deployment in Ontario Utilizing Time-of-Use and Wholesale Electricity Prices: An Economic Analysis

SUMMARY In the Ontario power system, almost all coal power plants have been recently closed. The major power generation in Ontario is currently provided by nuclear power plants (base-load generation). Additionally, wind generation typically is maximum at night, a time period when the demand is minimum. This raises the question whether energy storage systems (ESSs) should be deployed in Ontario to shift the excess energy from the nighttime to peak hours during the day (if and when there is surplus power in the system). In today’s competitive electricity markets, policy makers and regulators are encouraging private investors to build, own, and operate large-scale energy storage plants as merchant operators. In such a case, the main objective of an ESS owner would be to generate profit by exploiting energy price arbitrage opportunities. An optimal dispatching algorithm is required to command an ESS to maximize the profitability of the investment. In this paper, a real-time optimal dispatching (RTOD) algorithm is developed by formulating a mixed integer linear programming problem to determine the ESS charging and discharging power setpoints in the Ontario electricity market. The RTOD algorithm aims to utilize the same Compressed-air ESS technology optimally sized for two models as follows: 1) the model using wholesale electricity market prices and 2) the model using contract-based electricity prices. Compressed-air has been chosen due to its lower capital expenditure and its ability to be positively influenced by the availability of waste heat. In the first case, the hourly Ontario energy prices and pre-dispatch prices, issued by the Ontario independent electricity system operator, are employed to optimally dispatch the ESS where the ESS seeks to generate revenue by exploiting arbitrage opportunities in the day-ahead wholesale market. In the second case, the time-of-use (TOU) electricity prices, as an example of contract-based electricity prices, are used to optimally dispatch the ESS where the ESS seeks to generate revenue by exploiting arbitrage opportunities available in TOU rates. The economic benefits of both cases are presented and compared. The simulation results reveal that while both TOU and wholesale electricity rates do not make any ESS investments economically viable, the profitability of the investment in ESSs operating in the wholesale market is considerably higher as compared to the TOU rates.
High frequency jet ventilation and gas trapping.

We have compared three types of high frequency jet ventilation (HFJV) with conventional positive pressure ventilation in patients recovering from elective coronary artery bypass surgery. Twelve patients were allocated randomly to receive HFJV at ventilatory frequencies of 60, 100, 150 and 200 bpm from a standard jet ventilator at either the proximal or distal airway (HFJV.p and HFJV.d), or from a valveless high frequency jet ventilator acting as a pneumatic piston (VPP). Trapped gas volume (Vtr), cardiac index (CI) and right ventricular ejection fraction (RVEF) were measured. Vtr was related to the type of HFJV used (P < 0.05) and ventilatory frequency (P < 0.05). CI decreased with increasing rate of HFJV (P < 0.05) and there were significant differences between the three types of HFJV (P < 0.05). RVEF showed a linear relationship with ventilatory frequency (P < 0.05) decreasing most with the VPP. The decrease in RVEF was associated with an increase in right ventricular end-systolic volume (P < 0.05) suggesting that an increase in right ventricular afterload was the cause. The same three types of HFJV were compared using a lung model with variable values of compliance and resistance, to assess the impact of lung mechanics on gas trapping (Vtr, ml). Lung model compliance (C) was set at 50 or 25 ml cm H2O-1 and resistance (R) at 5 or 20 cm H2O litre-1 s, where values of 50 and 5, respectively, are normal. Vtr increased with ventilatory frequency for all types of jet ventilation (P < 0.05), varying with the type of jet ventilation used (P < 0.05).
On Zsigmondy primes

We present simple proofs of Walter Feit’s results on large Zsigmondy primes. We present simple proofs of known results related to Zsigmondy primes. We recall that if a, n are integers greater than 1, then a prime p is called a Zsigmondy prime for 〈a, n〉 if p a and the order of a (mod p) equals n (see [2], [4, §5], and Theorem 3 below). If p is a Zsigmondy prime for 〈a, n〉, then n | p − 1; thus p ≥ n + 1. A Zsigmondy prime p for 〈a, n〉 is called a large Zsigmondy prime for 〈a, n〉 if p > n+1 or p divides an−1 (equivalently, a prime p is a large Zsigmondy prime for 〈a, n〉 iff p is a Zsigmondy prime for 〈a, n〉 satisfying |an − 1|p > n + 1. See [2]). Zsigmondy primes are used in finite group theory (see, e.g., [1]). For applications of large Zsigmondy primes to finite groups see [3] and [4]. The main results that we reprove here are Theorem 3 (Zsigmondy’s Theorem) and Theorem 10 (due to Walter Feit). We now recall some basic properties of cyclotomic polynomials, which we will use below (see, e.g., [6, Preliminaries, sec. 1]). For n ≥ 1 the cyclotomic polynomial Φn(X) is defined as