Miracle-dz/UniFAR-FTUs huggingface dataset:
Moving forward towards a more effective model of regulatory enforcement in the Australian Taxation Office

In 1998 the Australian Taxation Office (“ATO”) introduced a new regulatory model into the organisation to improve their long-term compliance enforcement strategies. Many tax authorities around the world have expressed interest in the ATO’s Compliance Model and some (e.g. United Kingdom, New Zealand) have since introduced similar models into their organisations. The ATO Compliance Model was designed using the concept of responsive regulation—a concept developed by scholars working in other fields of regulation. This article discusses how and why the ATO came to develop their model. Using interview data collected from senior ATO executives, this article will also present some success stories the ATO has had with the Model in changing taxpayer attitudes and behaviours. Finally, this article aims to provide the reader with a background to understanding the theoretical concepts underlying the ATO’s Compliance Model.
Impact of globalization on taxation mixes in oecd countries during 1965-2003

The aim of the paper is to explore impact of globalization on the tax mixes of the OECD countries. The research object is the tax mix of 21 OECD member countries in the period 1965 - 2003. The relation of tax mixes and globalization, which expresses oneself through a tax competition, is analysed by methods of multidimensional statistical analysis. First, the cluster analysis enables us to identify countries` clusters (subgroups of the OECD group of countries) with similar tax mixes in the observed period. Consequently, the discriminatory analysis explains the reasons of the resulting grouping of the countries. Within the scope of the discriminatory analysis we take into account selected variables of globalization quantified on the basis of the globalization indices (economical, social and political index). The cluster and discriminatory analysis results confirm that the tax mixes in the OECD countries have been gradually approaching under the pressure of globalization.
A Qualitative Analysis of Offenders’ Modus Operandi in Sexually Exploitative Interactions With Children Online

Transcripts of chat logs of naturally occurring, sexually exploitative interactions between offenders and victims that took place via Internet communication platforms were analyzed. The aim of the study was to examine the modus operandi of offenders in such interactions, with particular focus on the specific strategies they use to engage victims, including discursive tactics. We also aimed to ascertain offenders’ underlying motivation and function of engagement in online interactions with children. Five cases, comprising 29 transcripts, were analyzed using qualitative thematic analysis with a discursive focus. In addition to this, police reports were reviewed for descriptive and case-specific information. Offenders were men aged between 27 and 52 years (M = 33.6, SD = 5.6), and the number of children they communicated with ranged from one to 12 (M = 4.6, SD = 4.5). Victims were aged between 11 and 15 (M = 13.00, SD = 1.2), and were both female and male. Three offenders committed online sexual offenses, and two offenders committed contact sexual offenses in addition to online sexual offenses. The analysis of transcripts revealed that interactions between offenders and victims were of a highly sexual nature, and that offenders used a range of manipulative strategies to engage victims and achieve their compliance. It appeared that offenders engaged in such interactions for the purpose of sexual arousal and gratification, as well as fantasy fulfillment.
Multi-label Class-imbalanced Action Recognition in Hockey Videos via 3D Convolutional Neural Networks

Automatic analysis of the video is one of most complex problems in the fields of computer vision and machine learning. A significant part of this research deals with (human) activity recognition (HAR) since humans, and the activities that they perform, generate most of the video semantics. Video-based HAR has applications in various domains, but one of the most important and challenging is HAR in sports videos. Some of the major issues include high inter- and intra-class variations, large class imbalance, the presence of both group actions and single player actions, and recognizing simultaneous actions, i.e., the multi-label learning problem. Keeping in mind these challenges and the recent success of CNNs in solving various computer vision problems, in this work, we implement a 3D CNN based multi-label deep HAR system for multi-label class-imbalanced action recognition in hockey videos. We test our system for two different scenarios: an ensemble of $k$ binary networks vs. a single k-output network, on a publicly available dataset. We also compare our results with the system that was originally designed for the chosen dataset. Experimental results show that the proposed approach performs better than the existing solution.
Infiltration of CD8 T Cells and Expression of PD-1 and PD-L1 in Synovial Sarcoma

Patients whose tumors express PD-1 and PD-L1 are more likely to respond to PD-1 blockade. Patients with synovial sarcoma were found to coordinately express PD-1, PD-L1, and CD8, providing a rationale for their treatment with PD-1/PD-L1 inhibitors. Tumors expressing programmed death ligand 1 (PD-L1) interact with the corresponding negative-signal generating immune receptor on the surface of CD8 T cells, PD-1, thereby suppressing antitumor activity. Therapeutics blocking this interaction have shown promise in various cancers by restoring functional antitumor T-cell activity. We explored the degree of PD-L1, PD-1, and CD8 expression in a retrospective analysis of 29 clinical synovial sarcoma samples. Quantitative immunohistochemistry and multiplex immunofluorescence were used to determine relative quantification of CD8+ and PD-1+ T cells and PD-L1 expression within the intratumor area and the interface between the tumor and the surrounding nontumor tissue (i.e., invasive margin), and colocalization of these factors, respectively. PD-L1, PD-1, and CD8 cell densities in the tumor-invasive margins were significantly higher in the metastatic tumors than the primary tumors (P < 0.01), and PD-L1, PD-1, and CD8 cell densities were all significantly positively correlated with one other (P < 0.0001). PD-1 cell density in the tumor-invasive margin was significantly associated with worse progression-free survival. Multiplex immunofluorescence demonstrated coexpression of PD-1 and CD8 on lymphocytes within the invasive margin, as well as relative proximity between PD-1+ CD8 cells and PD-L1+ tumor cells. Our results provide a preclinical rationale for screening of patients with synovial sarcoma for the colocalization of CD8, PD-1, and PD-L1, which may be a marker for response to PD-1 blockade therapy. Cancer Immunol Res; 5(2); 118–26. ©2016 AACR.
Cortical atrophy in the cerebellar variant of multiple system atrophy: A voxel‐based morphometry study

This study aimed to determine in vivo the atrophy patterns in clinically established cerebellar variant of multiple‐system atrophy (MSA‐C) using voxel‐based morphometry (VBM). Thirteen patients with MSA‐C (12 probable, 1 possible) and 13 healthy controls matched for age and sex were included. High‐resolution MR images were acquired with a 1.5 T scanner. Images were normalized onto a study‐specific template, segmented into the tissue compartments, modulated with the Jacobian determinants, and finally smoothed with a Gaussian kernel filter of 10 mm. The general linear model was used to assess statistical differences in gray and white matter. Infratentorial atrophy was observed in the cerebellar hemispheres, vermis, mesencephalon, and pons of MSA‐C patients. Supratentorial volume loss was found in orbitofrontal and mid‐frontal regions as well as in temporomesial and insular areas of both hemispheres. A negative correlation was observed between a cerebellar ataxia score and the volume of cerebellar hemispheres, peduncles, and pons. To compare this atrophy pattern to that of spinocerebellar ataxia (SCA2), which was previously reported by our group, a conjunction analysis was assessed. We observed a volume loss shared by both disorders comprising the cerebellum, vermis, pons, mesencephalon, orbitofrontal, mid‐frontal, and temporomesial cortex of both hemispheres as well as the left insular cortex. © 2005 Movement Disorder Society
The Behavioral and Psychological Symptoms of Dementia in Down Syndrome (BPSD-DS) Scale: Comprehensive Assessment of Psychopathology in Down Syndrome

People with Down syndrome (DS) are prone to develop Alzheimer’s disease (AD). Behavioral and psychological symptoms of dementia (BPSD) are core features, but have not been comprehensively evaluated in DS. In a European multidisciplinary study, the novel Behavioral and Psychological Symptoms of Dementia in Down Syndrome (BPSD-DS) scale was developed to identify frequency and severity of behavioral changes taking account of life-long characteristic behavior. 83 behavioral items in 12 clinically defined sections were evaluated. The central aim was to identify items that change in relation to the dementia status, and thus may differentiate between diagnostic groups. Structured interviews were conducted with informants of persons with DS without dementia (DS, n = 149), with questionable dementia (DS+Q, n = 65), and with diagnosed dementia (DS+AD, n = 67). First exploratory data suggest promising interrater, test-retest, and internal consistency reliability measures. Concerning item relevance, group comparisons revealed pronounced increases in frequency and severity in items of anxiety, sleep disturbances, agitation & stereotypical behavior, aggression, apathy, depressive symptoms, and eating/drinking behavior. The proportion of individuals presenting an increase was highest in DS+AD, intermediate in DS+Q, and lowest in DS. Interestingly, among DS+Q individuals, a substantial proportion already presented increased anxiety, sleep disturbances, apathy, and depressive symptoms, suggesting that these changes occur early in the course of AD. Future efforts should optimize the scale based on current results and clinical experiences, and further study applicability, reliability, and validity. Future application of the scale in daily care may aid caregivers to understand changes, and contribute to timely interventions and adaptation of caregiving.
Intraoperative Real-Time Localization of Normal Parathyroid Glands With Autofluorescence Imaging.

CONTEXT This biomedical investigation is valuable for identification and localization of parathyroid glands during thyroidectomy, which can provide an intraoperative real-time visual guidance. OBJECTIVE The objective of the study was to investigate the feasibility of real-time autofluorescence imaging of the parathyroid glands without exogenous contrast dye for their localization and demonstration of relation to the background tissues. SETTING This research was undertaken at Kosin University Gospel Hospital. METHODS Sixteen normal parathyroid glands from eight patients with papillary thyroid carcinoma were enrolled. Photo images of the surgical field including the parathyroid and background tissues were taken with a digital camera, 780 nm light-emitting diode to excite the parathyroid, and infrared illuminator to visualize the entire neck. The area-averaged autofluorescence intensity of parathyroid over the area-averaged fluorescence intensity of background tissues was measured. MAIN OUTCOME MEASURE The location of the parathyroid gland was verified with a single image. RESULTS The area-averaged autofluorescence intensity of parathyroid over the area-averaged fluorescence intensity of background tissues for all parathyroid glands was higher than 1, with a minimum of 1.95 and a maximum of 5.20 (average 2.76, SD 0.79). By our technique, all 16 parathyroid glands were detected (positive predictive value of 100%), and the entire surgical field including the parathyroid and background tissues was visualized as well. The parathyroid glands that were exposed or even covered by connective tissues or blood vessels could be detected with strong emission. CONCLUSIONS This method showed the precise localization of the parathyroid glands and demonstrated their relation to background tissue. We believe that this simple, nonexogenous dye technique of anatomical guidance can aid surgeons to preserve parathyroid glands during thyroidectomy.
Blow flies as urban wildlife sensors

Wildlife detection in urban areas is very challenging. Conventional monitoring techniques such as direct observation are faced with the limitation that urban wildlife is extremely elusive. It was recently shown that invertebrate‐derived DNA (iDNA) can be used to assess wildlife diversity in tropical rainforests. Flies, which are ubiquitous and very abundant in most cities, may also be used to detect wildlife in urban areas. In urban ecosystems, however, overwhelming quantities of domestic mammal DNA could completely mask the presence of wild mammal DNA. To test whether urban wild mammals can be detected using fly iDNA, we performed DNA metabarcoding of pools of flies captured in Berlin, Germany, using three combinations of blocking primers. Our results show that domestic animal sequences are, as expected, very dominant in urban environments. Nevertheless, wild mammal sequences can often be retrieved, although they usually only represent a minor fraction of the sequence reads. Fly iDNA metabarcoding is therefore a viable approach for quick scans of urban wildlife diversity. Interestingly, our study also shows that blocking primers can interact with each other in ways that affect the outcome of metabarcoding. We conclude that the use of complex combinations of blocking primers, although potentially powerful, should be carefully planned when designing experiments.
Evaluating Airline Service Quality Using Fuzzy DEMATEL and ANP

A hybrid fuzzy MADM method is proposed in this paper for evaluating airline service quality. Fuzzy set theory is used since it helps in measuring the ambiguity of concepts associated with human being’s subjective judgment. After reviewing service quality evaluation models especially in the airline industry, SSQAI model was adopted as a construct for evaluating airline service quality in Iran. Fuzzy DEMATEL was applied to determine the degree of influence and impact of criteria on each other and extract cause and effect relations between them that helped in ranking criteria based on the degree of relationship. Then, ANP network map was constructed based on the relation map generated from Fuzzy DEMATEL analysis. Fuzzy ANP approach assisted in prioritizing criteria based on the need for improvement and enabled in a more accurate measurement in decision-making process taking the advantage of using linguistic variables. Fuzzy DEMATEL results demonstrate that expertise, Problem-solving, and conduct has the most influence on other factors and in opposite Valence, Waiting Time, Comfort are the factors which get the most impact from other factors and according to Fuzzy ANP analysis Valence, Convenience, Problem-solving, and Safety&Security are the factors with most priorities that need improvement.
Long-term effects of cognitive skills, social adjustment and schooling on health and lifestyle: Evidence from a reform of selective schooling

Members of the National Child Development Study (NCDS) cohort attended very different types of secondary school, as their schooling lay within the transition period of the comprehensive education reform in England and Wales. This provides a natural setting to explore the impact of educational attainment and of school quality on health and health-related behaviour later in life. We use a combination of matching methods and parametric regressions to deal with selection effects and to evaluate differences in adult health outcomes and health-related behaviour for cohort members exposed to the old selective and to the new comprehensive educational systems.
Reconstructing Program Theories: Methods Available and Problems to be Solved

This paper discusses methods for reconstructing theories underlying programs and policies. It describes three approaches. One is empirical-analytical in nature and focuses on interviews, documents and argumentational analysis. The second has strategic assessment, group dynamics, and dialogue as its core. The third has cognitive and organizational psychology as its foundation. For each of the three approaches, case-illustrations are given. These approaches can help to make the process of reconstructing underlying program theories more open for scrutiny. This is important because mis-reconstruction of policy and program theories is dangerous. All three approaches have a number of weaknesses to be remedied. The paper discusses these shortcomings and presents some suggestions for overcoming the limitations are presented.
Monetary Policy and Hysteresis in Potential Output

We show that actively stabilizing economic activity plays a more prominent role in the conduct of monetary policy when potential output is subject to hysteresis. We augment a basic New Keynesian model by hysteresis in potential output and contrast simulation outcomes of this extended model to the standard model. We find that considering hysteresis allows for a more realistic propagation of macroeconomic shocks and persistent movements in output after monetary shocks. Our central policy implication of active output gap stabilization arises from stability analyses and welfare considerations.
Role of two flagellin genes in Campylobacter motility

Campylobacter coli VC167 T2 has two flagellin genes, flaA and flaB, which share 91.9% sequence identity. The flaA gene is transcribed from a o-28 promoter, and the flaB gene from a o-54 promoter. Gene replacement mutagenesis techniques were used to generate flaA+ flaB and flaA flaB+ mutants. Both gene products are capable of assembling independently into functional filaments. A flagellar filament composed exclusively of the flaA gene product is indistinguishable in length from that of the wild type and shows a slight reduction in motility. The flagellar filament composed exclusively of the flaB gene product is severely truncated in length and greatly reduced in motility. Thus, while both flagellins are not necessary for motility, both products are required for a fully active flagellar filament. Although the wild-type flagellar filament is a heteropolymer of the flaA and flaB gene products, immunogold electron microscopy suggests that flaB epitopes are poorly surface exposed along the length of the wild-type filament.
Development and psychometric evaluation of the Chinese version of the Participation and Environment Measure for Children and Youth

Abstract Purpose: To adapt the Participation and Environment Measure for Children and Youth for use with Chinese children and youths, and to investigate its psychometric properties. Materials and methods: The Participation and Environment Measure for Children and Youth was translated into Chinese using a cultural adaptation process. Parents of 69 children aged 5–12 years with disabilities and 319 children without disabilities completed the questionnaires. Internal consistency, test-retest reliability, factorial structure, and known-group validity were examined using Cronbach’s alpha, intraclass correlation coefficient, confirmatory factor analysis and t-test, respectively. Results: We added and/or replaced activities with culturally-relevant activities in the Chinese version. Internal consistency was acceptable for most of the scales (0.55–0.86). Test-retest reliability of the summary scores was moderate to high (0.70–0.84). Data-model fit was confirmed in a one-factor structure for the participation scales and a two-factor structure for the environment scales. There were also significant differences in the summary scores between 65 gender- and age-matched pairs of children with and without disabilities on the school participation scales and all the environment scales. Conclusion: This study provides psychometric evidence supporting the use of the Participation and Environment Measure for Children and Youth to assess Chinese children’s participation and environmental supports/barriers. Implications for rehabilitation The Chinese version of the Participation and Environment Measure for Children and Youth was developed through a rigorous translation and cultural adaptation process. There is evidence for the reliability (internal consistency and test-retest reliability) and construct validity (factorial structure and known-group validity) of the Chinese version of the Participation and Environment Measure for Children and Youth. The Chinese version of the Participation and Environment Measure for Children and Youth can be used to assess children’s participation in home, school and community settings and to identify environmental barriers that require further intervention.
Isolation, molecular characterization and virome analysis of culturable wood fungal endophytes in esca symptomatic and asymptomatic grapevine plants.

Europe is the world largest grape producer, but in recent years, the report of diseases due to infection by grapevine trunk pathogens (GTPs) is becoming one of the main constraints for viticulture. Among grapevine trunk diseases (GTDs), esca syndrome is one of the most complex, characterized by simultaneous infection of several fungi, which leads to important reduction in yield and quality. Previous characterization of fungal isolates associated with esca syndrome leads to the recognition of at least three important players: Phaeocremonium minimum, Phaemoniella chlamydospora and Fomitiporia mediterranea. Here we isolated and characterized molecularly fungal endophytes directly from field wood tissues of plants showing or not esca symptoms. In addition, to better characterize such collection, a deep RNA sequencing (100 M reads in paired-end) to screen for mycovirus presence was performed. Thirty-nine viral genomes were detected, 38 of which were putative new viral species; some of these viruses infected GTPs, including P. minimum and F. mediterranea. In this work, we reported for the first time a curated collection of grapevine fungal endophytes identifying the associated mycoviruses some of which could be employed in future biotechnological exploitation as biological control agents for sustainable plant protection.
Dental fear/anxiety and dental behaviour management problems in children and adolescents: a review of prevalence and concomitant psychological factors.

OBJECTIVES The objectives of this article were to examine the literature published from 1982 to 2006 and to evaluate prevalence of dental fear and anxiety (DFA) and dental behaviour management problems (DBMP) in children and adolescents, and their relationships to age, sex, general anxiety, temperament, and general behavioural problems. METHODS A broad search of the PubMed database was performed using three combinations of search terms. RESULTS A large proportion of the identified articles could not be used for the review owing to inadequate endpoints, measures or poor study design. Thirty-two papers of acceptable quality were identified and reviewed. The prevalence of both DFA and DBMP were estimated to 9%, with a decrease in prevalence with age. DFA/DBMP were more frequent in girls. DFA/DBMP were related to general fear and both internalizing and externalizing behavioural problems, although these relationships were not clear-cut. Temperament was related to both DFA and DBMP but with different temperamental characteristics, while general behavioural problems mainly correlated with DBMP. CONCLUSIONS DFA/DBMP are common, and several psychological factors are associated with the development of these problems. In order to better understand these relationships, a number of issues concerning design of research and measurement of DFA/DBMP have to be dealt with.