Miracle-dz/UniFAR-FTUs huggingface dataset:
Measuring the Effects of Corporate Tax Cuts

On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (TCJA), the most sweeping revision of US tax law since the Tax Reform Act of 1986. The law introduced many significant changes. However, perhaps none was as important as the changes in the treatment of traditional “C” corporations—those corporations subject to a separate corporate income tax. Beginning in 2018, the federal corporate tax rate fell from 35 percent to 21 percent, some investment qualified for immediate deduction as an expense, and multinational corporations faced a substantially modified treatment of their activities. This paper seeks to evaluate the impact of the Tax Cuts and Jobs Act to understand its effects on resource allocation and distribution. It compares US corporate tax rates to other countries before the 2017 tax law, and describes ways in which the US corporate sector has evolved that are especially relevant to tax policy. The discussion then turns the main changes of the Tax Cuts and Jobs Act of 2017 for the corporate income tax. A range of estimates suggests that the law is likely to contribute to increased US capital investment and, through that, an increase in US wages. The magnitude of these increases is extremely difficult to predict. Indeed, the public debate about the benefits of the new corporate tax provisions enacted (and the alternatives not adopted) has highlighted the limitations of standard approaches in distributional analysis to assigning corporate tax burdens.
Admission plasma glucose levels within the normal to mildly impaired range and the outcome of patients with acute coronary syndrome

Background: Elevated admission plasma glucose levels >140 mg/dl are associated with adverse clinical outcomes in both diabetic and non-diabetic patients admitted with acute coronary syndrome (ACS). We aimed to evaluate the association between admission plasma glucose levels <140 mg/dl and the outcome of non-diabetic patients admitted with acute coronary syndrome. Methods: The study population consisted of patients with acute coronary syndrome included in the Acute Coronary Syndrome Israeli Survey during 2000–2013. Diabetic patients were excluded. The primary endpoint was all-cause mortality at one year. Results: The 4520 patients had a mean age of 61.7±13.5 years and were stratified into four quartiles according to admission plasma glucose (60–94, 95–105, 106–119, 120–140 mg/dl). Patients with higher admission plasma glucose were older and included a higher percentage of smokers. In addition, the higher the glucose so also did they have a poorer risk factor profile including a higher body mass index, total and low-density lipoprotein cholesterol and triglyceride levels, and lower high-density lipoprotein cholesterol levels. During the first year 5.2% of patients died. A comparison of one-year mortality according to admission plasma glucose quartiles demonstrated a significant and progressive increase in mortality risk as admission plasma glucose rose (3.5%, 4.1%, 6.1%, 6.4%, respectively, p=0.001). However, this association lost its clinical significance following a multivariate analysis (p=0.08). Conclusions: High admission plasma glucose levels within the normal to mildly impaired range are associated with increased one-year mortality in non-diabetic acute coronary syndrome patients. However, the higher glucose level is probably not the cause for the adverse outcome but rather a marker for high risk. Our findings support the definition of 140 mg/dl as the cutoff for clinically acceptable admission glucose levels in patients with acute coronary syndrome.
Synaptic differences in the postmortem striatum of subjects with schizophrenia: A stereological ultrastructural analysis

The striatum processes motor, cognitive, and limbic function, all of which are perturbed in schizophrenia. The present study examined the synaptic organization of the caudate and putamen in schizophrenia. Postmortem striatum was obtained from 10 normal controls (NC) and 17 subjects with schizophrenia (SZ), prepared for electron microscopy, and analyzed using stereological principles. The densities of total synapses, asymmetric synapses (characteristic of excitatory inputs), and asymmetric axospinous synapses (characteristic of cortical input) were higher in the caudate of the SZs vs. NCs. These changes were most profound in the off‐drug SZ cases and were also elevated in subjects on antipsychotic drugs (APDs). In comparison to NCs, there were no significant differences in the putamen of the SZ cohort as a whole group; however, there were more asymmetric axospinous synapses in the off‐drug subgroup. The increase in density of synapses in the SZs does not appear to be caused by antipsychotic medication and may represent failure of normal synaptic pruning or abnormal sprouting. Higher density of cortical‐type synapses in SZs vs. NCs may reflect adaptation of corticostriatal circuitry or hyperstimulation of striatal projection neurons. The abnormal synaptic organization could have several important and different downstream effects depending on the precise circuitry involved and may be related to limbic or cognitive dysfunction in schizophrenia. Synapse 56:185–197, 2005. © 2005 Wiley‐Liss, Inc.
THE PHYTOPATHOGENIC CORYNEFORM BACTERIA IN THE LIGHT OF DNA BASE COMPOSITION AND DNA-DNA SEGMENTAL HOMOLOGY

The guanine plus cytosine (GC) contents of a collection of phytopathogenic coryneform bacteria, determined by buoyant density equilibrium centrifugation in CsCl gradients, fall in the range of about 65 to 73%. By means of DNA-DNA segmental homology determinations, it was possible to show that Corynebacterium fascians is not related genetically to any of the other phytopathogenic coryneforms. A minor partial homology groups (but not very firmly) Corynebacterium insidiosum, C. michiganense, and C. sepedonicum into one genetic cluster and C. poinsettiae, C. betae, C. flaccumfaciens, and C. ilicis into another; these genetic groupings coincide somewhat with others based on serology, morphology, and cell wall composition.
Optimal Distribution Strategy for Enterprise Software: Retail, SaaS, or Dual Channel?

While the optimal distribution channel strategy of physical goods has been extensively studied, there is a lack of research for that of enterprise software as a digital good. This research analyzes the optimal distribution strategy of enterprise software by taking into account the distinct features of enterprise software for both the short‐run problem, in which the software quality is fixed, and the long‐run problem, in which the software quality becomes part of the strategic decisions. Our results indicate that in the presence of high unfit cost relative to the customization cost, the dual channel strategy exists and generates the highest profit for the firm and the highest social welfare. When the unfit cost is low relative to the customization cost, the SaaS channel strategy becomes the best strategy for both the firm in terms of profitability and society in terms of social welfare. This key finding is robust in that it holds for both the short‐run problem and the long‐run problem.
Critical appraisal of the diagnostics of 270 consecutive cases of suspected venous thromboembolism and established consequences at a non-university center.

QUESTIONS UNDER STUDY Diagnostic strategies in venous thromboembolism (VTE) are subject to controversy and rapid change and are dependent on the availability of the specific tests. The aim was to critically analyse the diagnostic procedures in patients with VTE at an intermediate size, non-university hospital. METHODS The diagnostic work up of 270 consecutive patients with suspected VTE disorders was analysed prospectively and the therapeutic decisions were monitored and compared with the actually implemented new standard evaluation which consists of a sequential application of the diagnostic tools (clinical probability, D-dimer compression ultrasound V/Q lung scan or CT). The patients were followed clinically for at least three months. RESULTS 50% of the 55 patients with suspected deep vein thrombosis (DVT) and 35% of the 215 patients with suspected pulmonary embolism (PE) were found positive and were anticoagulated. The overall number of patients being anticoagulated was not significantly changed by the new procedure but approximately 30% of the additional examinations inclusive V/Q-scans, spiral CT and compression ultrasound or phlebography could be saved. Our study and the follow up after the therapeutic decision indicate that 92% of the patients can be clearly and safely allocated, while the remainders are managed according to an essentially clinical decision. CONCLUSIONS The vast majority (>90%) of the patients can be clearly diagnosed as positive or negative with the strategy presently used. A minority still requires an "overall decision". Our modified approach results in considerable cost savings.
Role of Anatomical Landmarks in Identifying Normal and Transitional Vertebra in Lumbar Spine Magnetic Resonance Imaging

Study Design Retrospective study. Purpose Identification of transitional vertebra is important in spine imaging, especially in presurgical planning. Pasted images of the whole spine obtained using high-field magnetic resonance imaging (MRI) are helpful in counting vertebrae and identifying transitional vertebrae. Counting vertebrae and identifying transitional vertebrae is challenging in isolated studies of lumbar spine and in studies conducted in low-field MRI. An incorrect evaluation may lead to wrong-level treatment. Here, we identify the location of different anatomical structures that can help in counting and identifying vertebrae. Overview of Literature Many studies have assessed the vertebral segments using various anatomical structures such as costal facets (CF), aortic bifurcation (AB), inferior vena cava confluence (IC), right renal artery (RRA), celiac trunk (CT), superior mesenteric artery root (SR), iliolumbar ligament (ILL) psoas muscle (PM) origin, and conus medullaris. However, none have yielded any consistent results. Methods We studied the locations of the anatomical structures CF, AB, IC, RRA, CT, SR, ILL, and PM in patients who underwent whole spine MRI at our department. Results In our study, 81.4% patients had normal spinal segmentation, 14.7% had sacralization, and 3.8% had lumbarization. Vascular landmarks had variable origin. There were caudal and cranial shifts with respect to lumbarization and sacralization. In 93.8% of cases in the normal group, ILL emerged from either L5 alone or the adjacent disc. In the sacralization group, ILL was commonly seen in L5. In the lumbarization group, ILL emerged from L5 and the adjacent disc (66.6%). CFs were identified at D12 in 96.9% and 91.7% of patients in the normal and lumbarization groups, respectively. The PM origin was observed from D12 or D12–L1 in most patients in the normal and sacralization groups. Conclusions CF, PM, and ILL were good identification markers for D12 and L5, but none were 100% accurate.
A Tale of Two Temporal Coding Strategies: Common and Dissociable Brain Regions Involved in Recency versus Associative Temporal Order Retrieval Strategies

Numerous studies indicate the importance of the hippocampus to temporal order retrieval. However, behavioral studies suggest that there are different ways to retrieve temporal order information from encoded sequences, one involving an associative strategy (retrieving associations using neighboring items in a list) and another involving a recency strategy (determining which of two items came first). It remains unresolved, however, whether both strategies recruit the hippocampus or only associative strategies, consistent with the hippocampus's role in relational processing. To address this, we developed a paradigm in which we dissociated associative versus recency-based retrieval, involving the same stimulus presentation during retrieval. Associative retrieval involved an increase in RT (and decrease in performance) with greater distances between intervals, consistent with the need to retrieve intervening associations. Recency-based retrieval involved an increase in RT (and decrease in performance) with shorter distances between intervals, suggesting the use of a strength-based coding mechanism to retrieve information. We employed fMRI to determine the neural basis of the different strategies. Both strategies showed significant levels of hippocampal activation and connectivity that did not differ between tasks. In contrast, both univariate and connectivity pattern analyses revealed differences in extrahippocampal areas such as parietal and frontal cortices. A covariate analysis suggested that differences could not be explained by task difficulty alone. Together, these findings suggest that the hippocampus plays a role in both forms of temporal order retrieval, with neocortical networks mediating the different cognitive demands for associative versus recency-based temporal order retrieval.
Statistical Property of the Breakdown of Vacuum Circuit Breakers and its Influence on the Surge Generation in Capacitive and Reactive Current Interruption

The statistical property of the breakdown of a contact in vacuum has been studied experimentally. The results are summarized so as to express the cumulative probability of breakdown as a function of the applied voltage and the spacing of the contact. The expression of the probability distribution is applied to analyze the switching surge generation by a vacuum circuit breaker in the load current interruption of capacitive and inductive circuits. It was shown that a completely restriking -free condition is quite difficult to realize particularly at high system voltages. The statistics of the switching surges due to the restrikings and the problems of circuit protection for them are given based on the analysis.
Endovascular treatment of severe symptomatic stenosis of the internal carotid artery: early and late outcome.

OBJECTIVES To report a 6 year experience with carotid percutaneous transluminal angioplasty (CPTA) in a selected group of patients. MATERIAL AND METHOD We retrospectively reviewed our experience after performing 54 CPTAs, with (n=18) or without (n=36) stent deployment, over a period of 6 years from 1993 to 1999. All patients, except one, suffered from focal hemispheric neurologic symptoms. During the same time period 284 patients underwent carotid endarterectomy. The selection of the 54 patients (16%) for CPTA was based on the carotid angiogram and the sole inclusion criterion for endovascular treatment was a short, concentric, and smooth stenosis of more than 70% without ulceration or severe calcification. All patients who had a patent internal carotid artery after the last control were invited for a clinical duplex examination and all duplex examinations were carried out by a single experienced observer. RESULTS Early outcome (<30 days): CPTA was judged technically successful in 50 cases (93%). Ten patients (18%) experienced a neurological event in relation to the procedure and one patient (2%) suffered a major stroke. One stent occluded within 30 days. LATE OUTCOME Forty-six patients (85%) entered the follow-up study after a median of 34 months (range 1-80 months). Six patients (13%) had recurrent symptoms. The colour-duplex examination (n=45) showed internal carotid artery occlusion in 2 patients (5%), and restenosis (>70%) in 10 patients (22%). We found no significant difference in the reoccurrence of neurological symptoms or the rate of restenosis between patients treated with and without stent (Log Rank 0.28, p=0,59). ICA was patent without restenosis in 60% after 48 months in patients treated with CPTA alone, and in 76% after 3 months in patients treated with a stent (N.S.). CONCLUSION CPTA in a selected group of patients has a mortality and major stroke rate comparable to that of carotid endarterectomy. However, the risk of transient neurological events was high, as well as the incidence of restenosis (>70%) after 3 years. We still consider CPTA an experimental procedure. The indications for this treatment must be clarified if CPTA should be an alternative to surgery with a comparable neurological complication rate.
A Study on the Decision Making Process in Public and Private Broadcast Newsrooms in Malaysia

The decision making process in the newsrooms based on interpretation, influence and pervasiveness of the news from different media organizations is unarguable. This study examines the decision making process in the public and private newsrooms of three major broadcasting houses namely TV1 and TV3 to determine the process of how this happens. The objectives of this study is to identify the changes that have taken place in the editing policies, to explore the internal and external factors that have influenced the decision making process and to study if news programming patterns have changed since Najib‟s reign as Prime Minister and which government policies have influenced the network‟s programming. This study engages in several qualitative methodologies specifically in-depth interviews and document analysis. Notable editors, chief editors and group editors gave in-depth interviews on their decision making process and issues that „dampen‟ the process of nation building in shaping the trajectory of the news. The findings showed that the decision making process in these three newsrooms are made through consensus by a specific group of people. Two daily meetings are conducted on a daily basis to determine news coverage and headlines. Although it sounds simple but there are internal and external factors that influence the decision making process. While government broadcast newsrooms predominantly runs on the government model, the private broadcast newsrooms follow the professional model but with different approaches. Media organizations give coverage to all government policies as and when it happens and not as a daily routine. The study implies that decision-making made under policy considerations are more stringent in terms of control, procedures and protocol in Malaysia.
Determinants of Intellectual Capital Disclosure: Evidence from Indian Pharmaceutical Sector

Globalization and rapid technological development have created the lot of changes in the different sects of human life, including business sector. One of it is that traditional accounting and reporting practices couldn't explain the exact status of the business because of increasing importance of intangible assets rather than tangible. As an evidence for this, researchers have identified the growing disparity between book value and market value of the company. Hence, this paper is an effort to identify the determinant of Intellectual capital disclosure which is firm-specific in Indian context. As far IC concerned, it possesses a vital role because of as said before increasing disparity between market value and book value of companies. Literature are saying IC can explain or at least can reduce this disparity. This study has chosen leading pharmaceutical companies included in Pharma sector. For this study, annual reports of a sample of 10 companies from NSE Pharma Index are analyzed over a three-year period from 2015-2017. Content analysis has been applied to calculate Intellectual Capital Disclosure score and Regression models are used to examine the relationship between IC disclosure and the selected variables. Results reveal that IC disclosure in Indian pharmaceutical sector is increasing year by year. While considering multiple regression analysis, the age of the company and number of independent directors are showing a significant positive relationship with Intellectual Capital disclosure. In other hand, variables such as value added intellectual coefficient (VAIC) and leverage, size of the firm and profitability are showing an insignificant relationship with IC disclosure.
Profiles of ideological and instrumental union bonds: a test in the U.S. and Ghana contexts

Abstract Configuration or profile of commitments, a person-centered approach, is one of the approaches that have gained a foothold in the commitment research. The importance of this approach to commitment research is the identification of groups that share similarities on a set of commitment constructs. However, profile research on bonds (attachments) to the union is rare. The purpose of this study was to investigate the typology of union profiles based on the ideological and instrumental bonds and to determine if different national settings will lead to discernible patterns of union profiles in the different contexts. The study also seeks to validate the emerged profiles by their association patterns with culture, economic and citizenship behaviors in the union. A field investigation of unionized employees in multiple unions revealed a four-cluster solution in both US and Ghana settings. Profiles explained meaningful variation in psychological collectivism and citizenship in both settings. However, profile differences were only observed for economic dependency for the Ghana sample but not that of the U.S. The theoretical and practical implications of the study are discussed.
Strategic Networking for Sustainability: Lessons Learned from Two Case Studies in Higher Education

As places where future citizens are educated, knowledge is (co-)produced and societal developments are critically reflected, higher education institutions (HEIs) can play a key role in addressing sustainability challenges. In order to accelerate mutual learning, shared problem understanding, and joint development of sustainable solutions, interinstitutional exchange and collaboration between HEIs is crucial. However, little research to date has focused on institutional HEI networks in the field of sustainability. More specifically, we still understand little about the concrete development, implementation, and adaptation of such networks. This article explores early-stage HEI networks for sustainability from a conceptual and empirical stance in order to develop a framework that facilitates structured descriptions of these networks, as well as to foster cross-HEI learning on their effective performance. It therefore combines insights from an explorative literature review, two case studies and an interactive workshop at the ISCN Conference 2018. As results, we first suggest an analytical framework to facilitate a systematic characterization of HEI networks. Second, by applying the framework to the two case studies, we present and discuss lessons learned on how a single HEI can contribute to establishing a network and how it can utilize its network membership effectively to strengthen its efforts for sustainability.