Miracle-dz/UniFAR-FTUs huggingface dataset:
Impact of income-detection technology and other factors on aggregate income tax evasion : the case of the United States *

Numerous studies have investigated income tax evasion behavior. Aside from a variety of principally theoretical models of income tax evasion behavior (Falkinger 1988; Klepper, Nagin and Spurr 1991; Das-Gupta 1994; Pestieau, Possen and Slutsky 1994), there have been a number of studies of such behavior using a) questionnaires or experiments (Spicer and Lundstedt 1976; Friedland 1982; Spicer and Thomas 1982; Benjamini and Maital 1985; Alm, Jackson and McKee 1992; Baldry 1987; De Juan 1989; Thurman 1991), or, in some cases, b) what De Juan, Lasheras and Mayo (1994) refer to as “official data” (Clotfelter 1983; Slemrod 1985; Pommerehne and Weck-Hannemann 1989; Erard and Feinstein 1994; Feige 1994; McLeod 1997; Cebula 1998; Cebula and Saltz 2000; Ali, Cecil and Knoblett 2001). It is widely believed that the “degree of income tax evasion in the economy as a whole” (hereafter, “DTE”) is affected by income tax rates (Clotfelter 1983, Slemrod 1985, Pommerehne and Weck-Hannemann 1989, Feige 1994, Cebula 1998). Presumably, the higher the ––––––––––
Effects of Dietary Cholesterol Levels on the Growth, Molt Performance, and Immunity of Juvenile Swimming Crab, Portunus trituberculatus

The effects of dietary cholesterol levels on growth, molt performance, and immunity of juvenile swimming crab Portunus trituberculatus, were investigated at four cholesterol levels (0.2%-1.4%) of purified diets. Each diet was fed in triplicate to 18 crabs per replicate for 50 days. Crabs fed the diet with 1.0% cholesterol showed significantly higher (P<0.05) specific growth rate (SGR) than the other groups, who suffered from relatively lower molt death syndrome (MDS). Cholesterol content in the serum, whole body, and hepatopancreas increased in relation to dietary cholesterol. Muscle lipid content was significantly higher (P<0.05) in crabs fed the diet with 0.2% cholesterol compared to the other treatments. Crabs fed moderate dietary cholesterol levels showed higher alkaline phosphatase (AKP) or acid phosphatase (ACP) levels than those fed 0.2% or 1.4% cholesterol diets. The present study also showed that dietary cholesterol supplementation generally increased serum superoxide dismutase (SOD) activity. Overall, moderate dietary cholesterol (1.0 %) enhanced the performance of growth, survival, molting, and immunity of juvenile swimming crab P. trituberculatus. The IJA appears exclusively as a peer-reviewed on-line open-access journal at http://www.siamb. org.il/. To read papers free of charge, please register online at registration form. Sale of IJA papers is strictly forbidden.
Building Design, Complexity and Manageability

Looks at complexity in office buildings and its consequences, desirable and undesirable. Draws on evidence from studies of comfort, control, productivity, health, energy efficiency and human satisfaction carried out in offices in the United Kingdom since 1985. From this work, it is known that many office buildings do not function as well as their designers originally intended. They are frequently uncomfortable for their occupants, especially in summer, and too often make people chronically ill. This results in lower human productivity – a substantial hidden cost to many organizations. Their energy consumption is often excessive and, consequently, so are their emissions of carbon dioxide, which is one of the causes of global warming.
Interobserver reproducibility of Gleason histological grading of prostatic carcinoma: a study done in a teaching hospital setting in Colombo, Sri Lanka

Introduction : Gleason grading is one of the most important prognostic factors in prostatic carcinoma. Objective: To assess the interobserver reproducibility of Gleason grading of prostatic cancer among three pathologists in the local setting. Method: Fifty haematoxylin and eosin stained slides of previously diagnosed prostatic adenocarcinoma were retrieved and graded by using Gleason grading by three pathologists. These were re-graded by the same three pathologists after a time interval of 4 weeks after studying literature highlighting more descriptive criteria on the above grading system. The interobserver reproducibility was analysed using generalised kappa values. Results: The generalised kappa value for interobserver variation among the three pathologists in the first instance was 0.306 indicating a fair level of agreement and 0.488 in the second instance, indicating a moderate level of agreement. The lowest level of interobserver agreement was observed in the Gleason score 2-4 and 7 categories. Conclusion: The results emphasises the importance of continuous education of pathologists with regard to the Gleason grading system to reduce the inter observer variation in the grading of prostatic adenocarcnoma DOI: http://dx.doi. org/10.4038/jdp.v9i1. 7641 Journal of Diagnostic Pathology 2014; 9(1): 18-23
Network Coevolution and Democracy: A Spatial Econometric Approach

Regime transitions are contagious according to the diffusion-of-democracy literature: a country’s regime is affected by others’ through various predefined networks (e.g. geographical proximity), as well as by the country’s own political, economic and social attributes (e.g. GDP levels). My account departs from the existing diffusion theory by allowing for countries’ self-selection into peer regime networks based on their democracy levels in the past. For example, a country can form stronger dependency ties with countries that demonstrated similar democracy levels in the past (homophily). In the longitudinal setting, the traditional diffusion mechanism with the presence of self-selection generates the “co-evolutionary dynamic” between country networks and democracy levels. With this recursive feedback process between tie formation and democracy levels, it becomes extremely difficult to evaluate empirically how each country’s level of democracy is determined, because we need to distinguish the following three processes statistically. First, country-specific attributes determine the level of democracy as in the earliest democratization studies. Second, other states’ democracy levels also predict a country’s regime as demonstrated in the conventional diffusion studies. Finally with my theory of endogenous network formation, the seeming diffusion effect is partially a consequence of their self-selection into peer networks. A newer spatial econometric model, an “M-STAR + Co-Evolution” model, is one of the first that allows us to test for all of these three dynamics behind democratization. In my first-cut analysis, I find that all three processes indeed exist.
In-Vivo Screening of Antiplasmodial Activity of Methanolic Leaf Extract of Albizia chevalieri against Plasmodium Berghei Model

DOI: 10.15580/GJBS.2017. 4.071617087 The need for new compounds active against malaria parasites is made more urgent by the rapid spread of drug-resistance to available anti-malaria drugs. The crude methanolic extract of Albizia chevalieri leaves was investigated for its antimalarial activity against Plasmodium berghei (NK65) during early and established infections. The level of parasitaemia, mean survival time and weight variation of rats were used to determine the antimalarial activity of the extract. The Phytochemical screening of the crude extract were evaluated to elucidate the possibilities of its antimalarial effects. The safety of the extract was also investigated in rats of both sexes by the acute oral toxicity limit test. The leaf extract demonstrated significant (P<0.01) dose dependent activity against the parasite in the suppressive and curative, and also had repository activity. The antimalarial effect of A.chevalieri is comparable to that of artermether. The leaf extract also prolonged the survival time of the infected rats. The LD50 of the plant extract was established to be >3000mg/kg body weight in rats. The results showed that the leaf extract of the plant has potential antiplasmodial activity, which can be exploited in malaria therapy. Accordingly with further studies, this plant could serve as a potential source of new and novel antimalarial drug for the control of malaria. Submitted: 16/07/2017 Accepted: 19/07/2017 Published: 30/07/2017
Upgrading continuous H2 gas recovery from rice straw hydrolysate via fermentation process amended with magnetite nanoparticles

Continuous H2 production from alkali‐hydrolyzed rice straw in two mesophillic anaerobic baffled reactors (ABRs) was investigated in parallel. ABR1 was inoculated with thermally pretreated sludge while the sludge in ABR2 was amended with magnetite nanoparticles (MNPs). Both reactors were operated at organic loading rates (OLRs) ranged from 0.8 to 4.8 gCOD/L/day. The addition of MNPs significantly improved the H2 production and yield, ie, maximum H2 yield was 21.4 ± 3.2 and 60.6 ± 5.7 mL/g CODremoved for both ABR1 and ABR2, respectively, at OLR of 1.6 gCOD/L/day. Likewise, substrate degradation efficiency (SDE) was augmented from 48.4 ± 3.9% (ABR1) to 55.8 ± 4.2% (ABR2). The enhancement effect of MNPs can be emphasized by hydrogenase enzyme activity increase from 0.097 ± 0.013 to 0.205 ± 0.019 mg MBreduced/min at ABR1 and ABR2, respectively. Besides, ABR2 witnessed higher concentrations of acetate (HAc) and butyrate (HBu) coupled with lower values of propionate (HPr). Additionally, HAc/HBu ratio for ABR2 (3.03 ± 0.31) was higher than that for ABR1 (1.95 ± 0.29). Microbial analysis indicated that Bacillus and Clostridium species became dominant in mixed culture bacteria supplemented with MNPs. Furthermore, economic analysis revealed that the minimum payback period of 10.5 years at OLR of 3.2 gCOD/L/day was recorded for ABR2 compared with 14.6 years at OLR of 4.8 gCOD/L/day for ABR1.
Capital Structure Determinants of Publicly Listed Companies in Saudi Arabia

This paper investigates the capital structure of listed firms in Saudi Arabia, using firm specific data to study the determinants of leverage. The study is based on an analysis of the capital structure of 93 Saudi listed companies. The study extends from 2000 to 2010 and employs cross-sectional pool data methodology. The results suggest there exists a positive relationship between size, growth of the firm and leverage. On the other hand, the results show there are negative relationships between tangibility of assets, profitability, risk and leverage.
Effect of Antisense Squalene Synthase Gene Expression on the Increase of Artemisinin Content in Artemisia anuua

Artemisinin, a sesquiterpene lactone endoperoxide, is a valuable and powerful antimalarial drug obtained from the aerial parts of a Chinese herb, Artemisia annua (Liu et al., 1979). Artemisinin and its derivatives show few or no side effects with the existing antimalarial drugs, it has consequently been regarded as the next generation of antimalarial drugs (Looaresuwan, 1994). Currently, commercial production of artemisinin mainly based on its extraction and purification from plant material, however, the endogenous production of artemisinin is very low (0.01%-0.8% dry weight) (Wallaart et al., 1999). In view of the limited availability of artemisinin and the increased demand, the synthetic preparation of artemisinin becomes an attractive proposition. However due to its complex structure, the complete chemical synthesis is very difficult (Schmid & Hofheinz, 1983). Artemisia annua as the only valid source, many research groups have directed their investigations toward the enhancement of artemisinin production in A. annua cell cultures or whole plants by biotechnological approaches. However these approaches were still proved to be not successful (Ghingra et al., 2000). Recently, several genes in artemisinin biosynthesis have been cloned, and important advances in artemisinin biosynthesis have been achieved, which makes it possible to regulate artemisinin biosynthesis in a direct way, for example, by metabolic engineering (Abdin et al., 2003).
Preclinical development of the AMC-HepaRG-Bioartificial Liver

Acuut Leverfalen (ALF) en acuut-op-chronisch leverfalen (ACLF) zijn ziektebeelden die alleen met een levertransplantatie te behandelen zijn. Helaas sterft een aanzienlijk deel van de patienten omdat er geen donorlever beschikbaar is, ze niet in aanmerking komen voor transplantatie, of omdat hun uitganssituatie te slecht was. De AMC-Bioartificiele-Lever (BAL), ofwel kunstlever, is bedoeld om de leverfunctie van deze patienten te ondersteunen totdat een donorlever beschikbaar komt of, nog beter, tot de eigen lever herstelt. Het doel van dit poefschrift was om de AMC-BAL richting klinische toepassing te ontwikkelen en om meer inzicht te krijgen in het functioneren van HepaRG cellen. Er wordt een literatuuroverzicht gegeven van beschikbare potentiele celbronnen voor kunstlevers, waarbij geconcludeerd wordt dat de ontwikkeling van levercellen uit stamcellen de laatste jaren vorderde, maar dat de functionaliteit nog ver achterblijft bij die van HepaRG cellen. Daarna volgen studies waarin HepaRG cellen verder worden gekarakteriseerd onder uiteenlopende omstandigheden. De functionaliteit van de cellen verbeterde onder hogere zuurstofconcentraties en in 3D kweekplatforms, fenomenen die nauw bleken te correleren met toegenomen mitochondriele biogenese. Ook werd de tolerantie van de cellen voor zowel gezond bloedplasma als dat uit een ALF-achtergrond bestudeerd, waarbij een toxische fractie werd gekarakteriseerd die een sterke pro-inflammatoire respons teweeg bracht en leverdifferentiatie omkeerde. Cellen in kunstlevers bleken hier minder gevoelig voor dan cellen in monolagen, na 16 uur blootstelling kon het effect grotendeels geneutraliseerd worden. De opgedane kennis werd vervolgens ingezet om de HepaRG AMC-BAL op te schalen van 9mL naar 540mL, groot genoeg om een patient te ondersteunen.
An individual based rain forest model - concepts and simulation results

In this article a model is presented to simulate the growth of tropical rainforests. The model is individual based. Trees of the same diameter classare performed in one cohort. The main part of the model is the competitionfor light in plots of 20 m x 20 m in size. A carbon cycle is calculatedincluding processes like photosynthesis and respiration. Due to a treegeometry submodel typical tree variables (e.g. diameter, height, crown length)are calculated. The mortality process is mainly driven by falling trees andthe canopy gaps they are creating. Some simulation results for a primarylowland dipterocarp rain forest in Sabah, Malaysia are discussed. The resultscan be interpreted that rain forests grow in a layer structure. The modelhas the potential to analyse spatial structure of gap formation in rainforests as well as to simulate a huge number of different species groups.The analysis of logging scenarios can estimate the effects of human impactsin tropical rain forests.
TESTING THE DARK MATTER CAUSTIC THEORY AGAINST OBSERVATIONS IN THE MILKY WAY

We test a particular theory of dark matter in which dark matter axions form ring “caustics” in the plane of the Milky Way against actual observations of Milky Way stars. According to this theory, cold, collisionless dark matter particles with angular momentum flow in and out of the Milky Way on sheets. These flows form caustic rings (at the positions of the rings, the density of the flow is formally infinite) at the locations of closest approach to the Galactic center. We show that the caustic ring dark matter theory reproduces a roughly logarithmic halo, with large perturbations near the rings. We show that the theory can reasonably match the observed rotation curve of the Milky Way. We explore the effects of the caustic rings on dwarf galaxy tidal disruption using N-body simulations. In particular, simulations of the Sagittarius dwarf galaxy tidal disruption in a caustic ring halo potential match observations of the trailing tidal tail as far as 90 kpc from the Galactic center; they do not, however, match the leading tidal tail. None of the caustic ring, Navarro–Frenk–White, or triaxial logarithmic halos fit all of the data. The source code for calculating the acceleration due to a caustic ring halo has been made publicly available in the NEMO Stellar Dynamics Toolbox and the Milkyway@home client repository.
Physical Absorption of Folic Acid and Chitosan on Dihydroartemisinin-Loaded Poly-Lactic-Co-Glycolic Acid Nanoparticles via Electrostatic Interaction for Their Enhanced Uptake and Anticancer Effect

In this study, dihydroartemisinin (DAR), an anticancer agent with low toxicity, was loaded into poly-lactic-co-glycolic acid (PLGA) nanoparticles. The obtained PLGA cores were then coated with chitosan (CS) and/or folic acid (FA) by electrostatic interactions to enhance their anticancer and cellular uptake properties. DAR-loaded PLGA nanoparticles were prepared by the solvent evaporation method. CS and FA solutions at different ratios were dispersed concurrently into the PLGA suspension to facilitate electrostatic interactions and form nanosuspensions. The physiochemical properties of nanoparticles such as average particle size (Z), polydispersity index (PDI), zeta potential (ZP), TEM image, X-ray diffraction, and encapsulation efficiency were determined. We then determined the role of FA and CS coating on the nanoparticle surface in cytotoxicity, cellular uptake, and apoptosis. We show that the resultant nanoparticles were spherical and uniform, with a coating layer containing FA and CS covering PLGA cores with a Z of 223.5±4.28 nm, PDI of 0.209±0.03, and ZP of 15.75±1.3 mV. Both FA and CS improved the cytotoxicity of nanoparticles compared to free DAR and PLGA nanoparticles in HL-60 and KB cancer cell lines. Further, FA enhanced the cellular uptake of nanoparticles to a greater extent than CS. However, CS contributed more to apoptosis induction than FA.
UvA-DARE ( Digital Academic Repository ) Informal interpreting in Dutch general practice

In order to complement previous qualitative research and to provide explanations for previous contradictory findings, we have conducted a survey-study among Turkish-Dutch migrant patients (n = 91), informal interpreters (n = 91) and GPs (n = 26) directly before and after their GP consultation. First, we compared the expectations of the three parties on seven roles of the informal interpreter using Habermas’ Lifeworld versus System theory: conduit, institutional gatekeeper (system roles); and advocate, emotional supporter, information source, cultural broker and counselor (lifeworld roles). Second, patients’ expectations of the informal interpreters’ role were linked to their perceived control of the consultation and trust in informal interpreters. Results show a discrepancy between the expected roles by GPs on the one hand, who mainly expected the system role of conduit, and informal interpreters and patients on the other hand, who mainly expected lifeworld agent roles from informal interpreters. Moreover, patients’ expectations of the lifeworld agent roles (especially emotional supporter role) were positively related to patients’ increased perceived control and trust in informal interpreters. Thus, our study indicates that patients do not expect a neutral conduit role from informal interpreters, but rather benefit from interpreters who are expected to provide emotional support, extra information to the GP, cultural brokering and advocacy. | 71 Expected Interpreters’ Roles Related to Patients’ Control and Trust
1 Foreign Currency Loans-Demand or Supply Driven ?

Motivated by concerns over foreign currency exposures of banks in Emerging Europe, we examine the currency denomination of business loans made in Bulgaria during the period 2003-2007. We analyze a unique dataset including information on the requested and granted currency for more than hundred thousand loans granted by one bank to sixty thousand different firms. This data set allows us to disentangle demand-side from supply-side determinants of foreign currency loans. We find that 32% of the foreign currency loans disbursed in our sample were actually requested in local currency by the firm. Our analysis suggests that the bank lends in foreign currency, not only to less risky firms, but also when the firm requests a long-term loan and when the bank itself has more funding in euro. These results imply that foreign currency borrowing in Eastern Europe is not only driven by borrowers who try to benefit from lower interest rates but also by banks hesitant to lend longterm in local currency and eager to match the currency structure of their assets and liabilities.
Chemical abundance analysis of the open clusters Berkeley 32, NGC 752, Hyades, and Praesepe

Context. Open clusters are ideal test particles for studying the chemical evolution of the Galactic disc. However, the number and accuracy of existing high-resolution abundance determinations, not only of [Fe/H], but also of other key elements, remains largely insufficient. Aims. We attempt to increase the number of Galactic open clusters that have high quality abundance determinations, and to gather all the literature determinations published so far. Methods. Using high-resolution (R ∼ 30 000), high-quality (S /N ≥ 60 per pixel), we obtained spectra for twelve stars in four open clusters with the fibre spectrograph FOCES, at the 2.2 Calar Alto Telescope in Spain. We employ a classical equivalent-width analysis to obtain accurate abundances of sixteen elements: Al, Ba, Ca, Co, Cr, Fe, La, Mg, Na, Nd, Ni, Sc, Si, Ti, V, and Y. We derived oxygen abundances by means of spectral synthesis of the 6300 A forbidden line. Results. We provide the first determination of abundance ratios other than Fe for NGC 752 giants, and ratios in agreement with the literature for the Hyades, Praesepe, and Be 32. We use a compilation of literature data to study Galactic trends of [Fe/H] and [α/Fe] with Galactocentric radius, age, and height above the Galactic plane. We find no significant trends, but some indication for a flattening of [Fe/H] at large Rgc, and for younger ages in the inner disc. We also detect a possible decrease in [Fe/H] with |z| in the outer disc, and a weak increase in [α/Fe] with Rgc.
Notes on the Natural History of Cycas seemannii (Cycadaceae)

Cycas seemannii occurs in several habitats in Vanuatu, New Caledonia, Fiji and Tonga, but is mostly coastal. Growth rates are about 5-15cm.yr-1 and sex ratios observed were almost neutral. Mechanisms to survive in adverse environments are discussed. Female plants were found to produce, on average, longer leaves with more leaflets than male plants. Larvae of an unidentified moth, which are parasitised by at least two species of wasps, mine the leaflets of C. seemannii. Reproduction occurs mainly by seeds and bulbils. Wind appears to be the major pollination agent. Seed dispersal, other than oceanic, appears to be inefficient.
Identity, Positioning, Brand Image and Brand Equity Comparison.

The management of marketing has as presupposition the understanding of the relations between market and consumption, as well as, the concepts related to the maximization of the results of the company. In this way, an article was elaborated in search of the understanding of the existing relations between brand identity, positioning, brand image and brand equity. In this context, qualitative-quantitative research was sought to describe the existing relationships between concepts, as well as the conceptual and managerial gaps arising from their management. As a result of this work we have the analysis of the conceptual and operational gaps of these concepts.