Miracle-dz/UniFAR-FTUs huggingface dataset:
EFFECTS OF TAX INTEGRATION AND CAPITAL GAINS TAX ON CORPORATE LEVERAGE

This study investigates whether the adoption of integration in New Zealand and Canada had a significant impact on corporate financing decisions in those countries. Because Canada instituted a capital gains tax on the sale of stock concurrent with the adoption of integration, firms within the Canadian samples believed to be affected by one of these tax changes and not the other are identified. Using regression analysis, we substantiate that tax integration significantly reduced corporate debt-to-equity ratios in New Zealand and Canada, supporting theoretical arguments that the imputation credit method of integration can reduce corporate financial leverage. However, this favorable impact is very sensitive to changes in tax rates, particularly taxes on gains realized through stock appreciation.
Methods for Studying the Virtue of Gratitude Cross-Culturally

Considering gratitude as a virtue, rather than a positive emotion, requires measures different from those more commonly used and which conflate gratitude with appreciation. We here describe those measures, explaining why they are appropriate to the study of gratitude as a virtue. We then discuss how each measure was coded for this special issue, the manner of recruitment of our participants across the seven research sites (Brazil, Guatemala, the United States, Russia, Turkey, China, and South Korea), the overall hypotheses, and the analytic strategies used.
Predicting ideological friends and foes in Twitter conflicts

The rise in popularity of Twitter in recent years has in parallel led to an increase in online controversies. To monitor and control such conflicts early on, we design and evaluate a language-agnostic classifier to tell pairs of ideological friends from foes. We build the classifier using features from four different aspects: user-based, interaction-based, relationship-based and conflict-based. By experimenting with three large data sets containing diverse conflicts, we demonstrate the effectiveness of language-agnostic classification of ideological relation, achieving satisfactory results across all three data sets. Such a classifier potentially enables studies of diverse conflicts on Twitter on a large scale.
ICTD state of the union: Where have we reached and where are we headed

In this study we examine the history and growth of ICTD since the 1990s. We underline the trends defining this research field and examine the progress in research areas that have come to dominate discussion in ICTD through a thorough literature review of the last decade of ICTD work. In order to answer questions pertaining to the rigor, impact and significance of ICTD, and to compare the expectations and perceived achievements with respect to different development goals, we interview 50 expert ICTD researchers and practitioners. We analyze these results to understand stakeholders' opinions on the past performance of ICTD, both as an academic field and as an area of development practice, and identify defining ideas on the potential directions for the future of ICTD. This study is work in progress and we have continuing research in this area, the subset presented here is rigorous and ready for wider discussion.1
Deep Sequencing Identifies Noncanonical Editing of Ebola and Marburg Virus RNAs in Infected Cells

ABSTRACT Deep sequencing of RNAs produced by Zaire ebolavirus (EBOV) or the Angola strain of Marburgvirus (MARV-Ang) identified novel viral and cellular mechanisms that diversify the coding and noncoding sequences of viral mRNAs and genomic RNAs. We identified previously undescribed sites within the EBOV and MARV-Ang mRNAs where apparent cotranscriptional editing has resulted in the addition of non-template-encoded residues within the EBOV glycoprotein (GP) mRNA, the MARV-Ang nucleoprotein (NP) mRNA, and the MARV-Ang polymerase (L) mRNA, such that novel viral translation products could be produced. Further, we found that the well-characterized EBOV GP mRNA editing site is modified at a high frequency during viral genome RNA replication. Additionally, editing hot spots representing sites of apparent adenosine deaminase activity were found in the MARV-Ang NP 3′-untranslated region. These studies identify novel filovirus-host interactions and reveal production of a greater diversity of filoviral gene products than was previously appreciated. IMPORTANCE This study identifies novel mechanisms that alter the protein coding capacities of Ebola and Marburg virus mRNAs. Therefore, filovirus gene expression is more complex and diverse than previously recognized. These observations suggest new directions in understanding the regulation of filovirus gene expression. This study identifies novel mechanisms that alter the protein coding capacities of Ebola and Marburg virus mRNAs. Therefore, filovirus gene expression is more complex and diverse than previously recognized. These observations suggest new directions in understanding the regulation of filovirus gene expression.
4C +39.29 – extended emission around a powerful type 2 quasar

We present new X-ray and optical spectroscopy of a type 2 quasar candidate selected from a follow-up programme of hard, optically dim, serendipitous Chandra sources. The source is confirmed to be a type 2 quasar at z = 0.536 with an intrinsic 2-10 keV luminosity L 2-10 = 5 × 10 44 h -2 0.7 erg s -1 , an absorbing column density N H = 8 × 10 23 cm -2 and a neutral Fe Kα line detected by XMM-Newton EPIC-MOS 1 as well as Chandra ACIS-S. An extended optical forbidden emission-line cloud is detected at the same redshift, and at about 15 kpc in projected separation. This cloud lies in close proximity to the peak of the compact steep spectrum radio source 4C +39.29, which has previously been identified with a foreground galaxy in the cluster Abell 963. We present evidence to show that 4C +39.29 is associated with the background X-ray type 2 quasar. The radio luminosity is dominated by lobes with complex structure and the radio core is weak in comparison to narrow-line radio galaxies at the same X-ray luminosity. The morphology and emission-line properties of the extended region are consistent with an ongoing jet-cloud interaction. 4C +39.29 possesses a combination of high power and high absorbing column density compared with other X-ray type 2 quasars in the literature. These observations highlight the efficacy of using X-rays to identify the primary energy source of complex radio sources and distant obscured active galactic nuclei.
In Vitro Induction of Immunoglobulin A (IgA)- and IgM-Secreting Plasma Blasts by Cholera Toxin Depends on T-Cell Help and Is Mediated by CD154 Up-Regulation and Inhibition of Gamma Interferon Synthesis

ABSTRACT Cholera toxin (CT) and the type II heat-labile enterotoxins (LT-IIa and LT-IIb) are potent immunological adjuvants which are hypothesized to enhance the production of antibody (Ab)-secreting cells, although their mechanisms of action are not fully understood. The treatment of splenic cells with concanavalin A (ConA) plus CT enhanced the production of immunoglobulin A (IgA) and IgM by dividing cells that expressed high levels of major histocompatibility complex class II (MHC-II), CD19, and CD138 and low levels of B220 a phenotype characteristic of plasma blasts. LT-IIa or LT-IIb moderately enhanced IgA and IgM production without enhancing plasma blast differentiation. CT up-regulated CD25, CD69, CD80, CD86, and MHC-II in isolated B cells but failed to induce proliferation or differentiation. The treatment of unfractionated splenic cells with ConA plus CT induced B-cell proliferation and differentiation, but the elimination of CD4+ T cells inhibited this effect. CT treatment of ConA-activated CD4+ T cells up-regulated CD134 and CD154, whereas the blockage of CD40-CD154 interactions inhibited the induction of plasma blasts and Ig synthesis. The treatment of unfractionated splenic cells with CT, LT-IIa, or LT-IIb enhanced the production of interleukin-6 (IL-6) and IL-10, whereas the production of gamma interferon was inhibited in both CD4+ and CD8+ T cells mostly by CT. Thus, major regulatory effects of CT on lymphocytes are likely exerted early during the induction of immune responses when B and T cells initially encounter antigen. Neither LT-IIa or LT-IIb had these effects, indicating that type II enterotoxins augment Ab responses by other mechanisms.
HIV-1 Vpr Modulates Macrophage Metabolic Pathways: A SILAC-Based Quantitative Analysis

Human immunodeficiency virus type 1 encoded viral protein Vpr is essential for infection of macrophages by HIV-1. Furthermore, these macrophages are resistant to cell death and are viral reservoir. However, the impact of Vpr on the macrophage proteome is yet to be comprehended. The goal of the present study was to use a stable-isotope labeling by amino acids in cell culture (SILAC) coupled with mass spectrometry-based proteomics approach to characterize the Vpr response in macrophages. Cultured human monocytic cells, U937, were differentiated into macrophages and transduced with adenovirus construct harboring the Vpr gene. More than 600 proteins were quantified in SILAC coupled with LC-MS/MS approach, among which 136 were significantly altered upon Vpr overexpression in macrophages. Quantified proteins were selected and clustered by biological functions, pathway and network analysis using Ingenuity computational pathway analysis. The proteomic data illustrating increase in abundance of enzymes in the glycolytic pathway (pentose phosphate and pyruvate metabolism) was further validated by western blot analysis. In addition, the proteomic data demonstrate down regulation of some key mitochondrial enzymes such as glutamate dehydrogenase 2 (GLUD2), adenylate kinase 2 (AK2) and transketolase (TKT). Based on these observations we postulate that HIV-1 hijacks the macrophage glucose metabolism pathway via the Vpr-hypoxia inducible factor 1 alpha (HIF-1 alpha) axis to induce expression of hexokinase (HK), glucose-6-phosphate dehyrogenase (G6PD) and pyruvate kinase muscle type 2 (PKM2) that facilitates viral replication and biogenesis, and long-term survival of macrophages. Furthermore, dysregulation of mitochondrial glutamate metabolism in macrophages can contribute to neurodegeneration via neuroexcitotoxic mechanisms in the context of NeuroAIDS.
Evolution since z = 0.5 of the Morphology-Density Relation for Clusters of Galaxies

Using traditional morphological classifications of galaxies in 10 intermediate-redshift (z ~ 0.5) clusters observed with WFPC2 on the Hubble Space Telescope, we derive relations between morphology and local galaxy density similar to that found by Dressler for low-redshift clusters. Taken collectively, the "morphology-density" relationship, T - Σ, for these more distant, presumably younger clusters is qualitatively similar to that found for the local sample, but a detailed comparison shows two substantial differences: (1) For the clusters in our sample, the T - Σ relation is strong in centrally concentrated "regular" clusters, those with a strong correlation of radius and surface density, but nearly absent for clusters that are less concentrated and irregular, in contrast to the situation for low-redshift clusters, where a strong relation has been found for both. (2) In every cluster the fraction of elliptical galaxies is as large or larger than in low-redshift clusters, but the S0 fraction is 2-3 times smaller, with a proportional increase of the spiral fraction. Straightforward, though probably not unique, interpretations of these observations are (1) morphological segregation proceeds hierarchically, affecting richer, denser groups of galaxies earlier, and (2) the formation of elliptical galaxies predates the formation of rich clusters and occurs instead in the loose-group phase or even earlier, but S0's are generated in large numbers only after cluster virialization.
Emigración reciente de latinoamericanos a España: trayectorias laborales y movilidad ocupacional

espanolEn este trabajo se analizan las caracteristicas demograficas, redes familiares y trayectorias laborales de inmigrantes ecuatorianos, peruanos y dominicanos residentes en Espana, con objeto de examinar los factores asociados con el capital humano y el capital social que favorecen o limitan su incorporacion al mercado de trabajo espanol. Las diferencias en la antiguedad de estos tres flujos de inmigrantes, asi como sus perfiles sociodemograficos y la extension de sus redes familiares en Espana, sin duda alguna han influido en su ingreso y movilidad en el mercado de trabajo espanol. El analisis se basa en informacion de una encuesta realizada en 1998 por el Instituto Universitario de Estudios sobre Migraciones de la Pontificia Universidad de Comillas, Madrid, cuya muestra por cuotas considero los patrones de concentracion de los inmigrantes en el territorio espanol. EnglishThis article analyzes the factors associated with the human capital and the social capital that favor or limit the incorporation of immigrants into the Spanish labor market, exploring the demographic characteristics, family networks and labor trajectories of three Latin American immigrant groups live in Spain: Ecuadorians, Peruvians and Dominicans. The variation in the antiquity of these three flows of immigrants, as well as their demographic profiles and the extension of their familiar networks in Spain have influenced in their enter and mobility in the Spanish labor market. The essay is based on information gathered in a survey conducted by the Instituto Universitario de Estudios sobre Migraciones, Pontificia Universidad de Comillas, Madrid, in 1998. The sample using quotas considered the concentration patterns of immigrants in Spain.
The Suppression of q Card Selections: Evidence for Deductive Inference in Wason's Selection Task

The results of three experiments investigating the role of deductive inference in Wason's selection task are reported. In Experiment 1, participants received either a standard one-rule problem or a task containing a second rule, which specified an alternative antecedent. Both groups of participants were asked to select those cards that they considered were necessary to test whether the rule common to both problems was true or false. The results showed a significant suppression of q card selections in the two-rule condition. In addition there was weak evidence for both decreased p selection and increased not-q selection. In Experiment 2 we again manipulated number of rules and found suppression of q card selections only. Finally, in Experiment 3 we compared one- and two-rule conditions with a two-rule condition where the second rule specified two alternative antecedents in the form of a disjunction. The q card selections were suppressed in both of the two-rule conditions but there was no effect of whether the second rule contained one or two alternative antecedents. We argue that our results support the claim that people make inferences about the unseen side of the cards when engaging with the indicative selection task.
On the frame length of Achterbahn-128/80

In this paper we examine a correlation attack against combination generators introduced by Meier et al. in 2006 and extended to a more powerful tool by Naya-Plasencia. The method has been used in the cryptanalysis of the stream ciphers Achterbahn and Achterbahn-128/80. No mathematical proofs for the method were given. We show that rigorous proofs can be given in an appropriate model, and that the implications derived from that model are in accordance with experimental results obtained from a true combination generator. We generalize the new correlation attack and, using that generalization, show that the internal state of Achterbahn-128 can be recovered with complexity 2119 using 248.54 consecutive keystream bits. In order to investigate a lower bound for the frame length of Achterbahn-128 we consider another application of the generalized correlation attack. This attack has complexity 2136 (higher than brute force) and requires 244.99 keystream bits. Similar results hold for Achterbahn-128. Due to these findings our new recommendation for the frame length of Achterbahn-128 and Achterbahn-80 is 244 bits.
Lack of mitochondrial nitric oxide production in the mouse brain

Based on our initial finding that the nitric oxide (NO) sensitive fluorochrome diaminofluorescein (DAF) was localized to mitochondria in cultured primary neurons, we investigated whether brain mitochondria produce NO through a mitochondrial NO synthase (mtNOS) enzyme. Isolated brain mitochondria were loaded with DAF and subjected to flow cytometry analysis. Neither the application of NOS inhibitors nor the genetic disruption of either NOS gene diminished the DAF‐fluorescence. However, peroxynitrite scavengers reduced the mitochondrial DAF fluorescence, indicating that the DAF signal is not specific to NO. Chemiluminescence detection in the head space gas and a Clark‐type NO‐sensitive electrode in the solution failed to detect NO release in brain mitochondria. NOS activity in mitochondria was only 1% of the whole brain NOS activity level, which may be attributed to extramitochondrial contamination. Extensive immunoblotting and immunoprecipitation experiments failed to show the presence of endothelial, neuronal, or inducible NOS in mouse brain mitochondria using a variety of primary antibodies. Arginine, calmodulin or 2,5‐ADP affinity purification protocols successfully concentrated eNOS and nNOS from full brain tissue but failed to show any signal in mitochondria. We conclude that mouse brain mitochondria do not contain NOS isoforms, nor do they produce NO through a NOS‐dependent mechanism.
Measures of Information Seeking: A Validation Study in the Context of Nonmedical Drug Use Behaviors

ABSTRACT Health information is readily available and easily obtained from a variety of media and interpersonal sources. Although several studies have examined health-related information seeking, a comprehensive validation study of this measure is still needed. This study uses a longitudinal cohort study of Israeli university students (N = 800) aged 18–30, and a cross-sectional sample of U.S. college students (N = 498) to validate measures of information seeking about the nonmedical use of two drugs (marijuana and amphetamines) from a range of media and interpersonal sources. Information seeking measures for both drug types showed good convergent, discriminant, nomological, and test-retest validity. Results offer support for the use of these measures as valid indicators of the constructs for which they were designed. Implications for the use of these measures in future research are discussed.
Combining POMDPs trained with User Simulations and Rule-based Dialogue Management in a Spoken Dialogue System

Over several years, we have developed an approach to spoken dialogue systems that includes rule-based and trainable dialogue managers, spoken language understanding and generation modules, and a comprehensive dialogue system architecture. We present a Reinforcement Learning-based dialogue system that goes beyond standard rule-based models and computes on-line decisions of the best dialogue moves. The key concept of this work is that we bridge the gap between manually written dialog models (e.g. rule-based) and adaptive computational models such as Partially Observable Markov Decision Processes (POMDP) based dialogue managers.
Minimal Sequence Requirements for Oligodeoxyribonucleotides Activating Human TLR9

Synthetic oligodeoxyribonucleotides (ODNs) containing CpG (unmethylated deoxycytidylyl-deoxyguanosine dinucleotide) motifs activate endosomal TLR9. The nucleotide sequence, length, and dimerization properties of ODNs modulate their activation of TLR9. We performed a systematic investigation of the sequence motifs of B-class and C-class phosphodiester ODNs to identify the sequence properties that govern TLR9 activation. ODNs shorter than 21 nt and with the adenosine adjacent to the cytidine-guanosine (CG) dinucleotide motif led to a significant loss of the propensity to activate TLR9. The distance between the stimulatory CpG motifs within the ODN fine-tunes the activation of B cells. The minimal ODNs that activate human TLR9 comprise 2 CG dinucleotides separated by 6–10 nt, where the first CpG motif is preceded by the 5′-thymidine and the elongated poly-thymidine tail at the 3′ end of the ODN. The minimal sequence provides insight into the molecular mechanism of TLR9 ligand recognition. On the basis of sequence requirements, we conclude that two binding sites with different affinities for CG are formed in the human TLR9 dimer, with a very stringent binding site interacting with the 5′ CpG motif.
Initial acquisition of tense-aspect morphology in an artificial language

Various explanations have been put forth for the asymmetrical acquisition of tense and aspect morphology across categories of lexical aspect. This experiment tested the adequacy of a subset of such accounts by examining English native speakers’ (n = 40) use of progressive and past tense morphology within activity and accomplishment verb frames during their early acquisition of a miniature artificial language. Participants completed a lesson in which types and tokens of lexical aspect and past and present morphology were balanced. Although significant effects at p < . 05 were found for lexical aspect and morphological marking, the interaction between these factors, expected by the aspect hypothesis, was non-significant. The experiment suggests that the effects of lexical aspect may be absent during the earliest phases of second language acquisition or may be due to factors methodologically excluded in this study such as distributional biases in second language input.