Miracle-dz/UniFAR-FTUs huggingface dataset:
The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany

For its promise to summarize all necessary information to calculate efficiency losses from taxation (Feldstein, 1999), the elasticity of taxable income (ETI) has become one of the most widely studied parameters in public economics. More recently, Chetty (2009) and others have pointed out the limits of the sufficiency property of the ETI and reemphasized the importance of separating the behavioral margins along which taxpayers react. Using German tax administration data from 2007, this paper documents bunching patterns that are consistent with deduction behavior playing a key role in response to the personal income tax. Because the set of available deductions and the strength of enforcing their proper use are policy choices, this result cautions against construing the ETI as a structural parameter that determines optimal tax rates independently of non-tax rate policy instruments. For reference, I also report estimates for the local ETI at the personal allowance threshold from applying Saez' (2010) bunching estimator.
Boiling and Roasting: An Account of the Two Descent Based Groupings among the Iteso of Uganda

The aims of this paper are, first, to present brief accounts of the two descent based groupings called atekere and etem among the Iteso dialect group of the Teso of Uganda, with special reference to various rituals held by them; second, to consider the relationship between the two groupings in terms of the complementary opposition between the both sexes. Some comparative references will be made, where relevant, to other related societies such as the Lango, Karamojong, Jie and Turkana. It is to be noted in the beginning that this paper is a kind of summary of what I have written in Japanesel and that it is to be submitted, as the final report, to the Wenner-Gren Foundation For Anthropological Research, which kindly awarded me in 1968 a predoctoral scholarship for my project entrtled "An Ethnography of the Teso". This enabled me to start my field work from September, 1968 and my thanks must go to the Foundation. I am likewise grateful to the Makerere Institute of Social Research for having appointed me as a junior research fellow, owing to which I could extend my work up to the end of July, 1970.2 My field work was mainly carried out in Usuku Sub-County, Usuku County, Teso District, where the Iteso dialect group concentrate.3 Present accounts will be limited to the Iteso only, excepting certain features of the Teso as a whole necessary to understand the Iteso institutions.4 Both the Teso in general and the Iteso dialect group are called Iteso (sing. Etesot), and in order to avoid confusion I have used Iteso for the dialect group
Experimental researches of magnetoreological elestomers stiffness changes under external magnetic field

Magnetorheological elastomers (MREs) belong to the group of so-called smart materials which respond to an external stimulus by changing their viscoelastic properties. Magnetorheological (MR) material can be fluid, gel or solid material like elastomer. The mechanical properties of the MR materials undergo a change when subjected to an external magnetic field. The MREs are interesting candidates for the active stiffness and vibration control of structural systems [1]. In the paper the experimental results of the dynamic and static tests of the MRE samples cured without and under magnetic field are presented and compared. The influence of the internal structure of the researched material on its strength behaviour is taken into consideration. The results of experimental tests carried out in order to determine the parameters necessary to build the numerical model were included in the paper.
Subordinate Males in Harem Groups of Jamaican Fruit-Eating Bats (Artibeus jamaicensis): Satellites or Sneaks?

In the caves of Yucatan, Mexico, the Jamaican fruit-eating bat, Artibeus jamaicensis, forms harems consisting of four to 18females and a dominant male that defends the group against foreign males. Large groups (>14 females) contain an additional subordinate male. In theory, subordinate males can associate with harem groups either as satellites, if they provide at least some benefits to the dominant male, or as sneaks, if they only impose costs on the dominant male. We assessed the costs and benefits of subordinate males in three removal experiments. In the first experiment, when a dominant male was removed from its group, its role was occupied by the subordinate male (in large groups) or by a foreign male (in small groups). Former subordinate males took less time to gain control of the harems and stayed longer with the groups than foreign males. In the second experiment, when a subordinate male was removed, the rate of visitation by foreign males and the number of agonistic displays by the dominant male both increased. In the third experiment, when the number of females in large groups was reduced, subordinate males spent less time with their groups and the rate of visitation by foreign males increased. However, the frequency of agonistic displays by dominant males towards subordinate males did not change. Dominant males invest large amounts of energy in defending the harems, but obtain direct and immediate benefits from the presence of subordinate males in the form of access to a larger number of females, and suffer no obvious costs. Subordinate males apparently invest little energy in defending the harems, obtain no obvious immediate benefit, but gain long-term benefits by having priority access to vacant positions left by dominant males. Subordinate males in harem groups of the Jamaican fruit-eating bat can be considered satellites because their presence brings immediate benefits to the dominant males.
Low-temperature synthesis under low oxygen pressure and thermodynamic properties of YbFe2O4–δ

Low-temperature synthesis under low oxygen pressure and thermodynamic properties of YbFe2O4–δ The mixed-valence compound YbFe2O4–δ was synthesized using a modified method that allows employing gaseous atmosphere with a controlled ratio of inert gas and oxygen. The stability range for YbFe2O4–δ was determined at 1090 °C under reducing conditions. Thermodynamic characteristics for the formation of YbFe2O4–δ from the simple oxides and from elements in the temperature range 700–910 °C have been calculated. The obtained results allow specifying the low-temperature part of Р-Т-Х diagram for the Yb-Fe-O system.
Haematological and biochemical values for Nile tilapia Oreochromis niloticus cultured in semi-intensive system

The aim of the present study was to investigate the reference ranges for haematological and biochemical values for Nile tilapia, Oreochromis niloticus (Cichlidae), cultivated in a semi-intensive system. Erythrocytes number was 6.93 ± 8.28 x 10/mm, hemoglobin 10.52 ± 3.09g/dL of blood and hematocrit 31.85 ± 8.45%, mean corpuscular volume (MVC) 148.80 ±. 153. 19μ, mean corpuscular hemoglobin (MCH) 40.74 ± 34.19 pg and mean corpuscular hemoglobin concentration (MCHC) 35.24 ± 14.92%. Total plasma protein and glucose values obtained were 3.06 ± 0.65g/dl and 60.32 ± 20.22mg/dl, respectively. A correlation matrix was established to compare de degree of association among biometric data and hematological parameters, and among each of them and biochemical values. A positive correlation was observed among weight, length, MCV and MHC, as well as between length and hematocrit. The blood glucose level was positively correlated with weight and length, whereas total protein was positively correlated with hemoglobin. The erythrocytes count was positively correlated with hemoglobin and negatively correlated with MCV and MHC. Microscopy examination of blood smears revealed the presence of erythrocytes, neutrophils, lymphocytes, and monocytes. Under the conditions employed here, no basophils or eosinophils, nor their precursors, could be found in blood smears of Nile tilapia.
Assessment of Lean in Apparel Export Industry of National Capital Region (India)

Timely and reliable measurement of manufacturing performance improvements after lean initiation in terms of Key Performance Indicators (KPI) not only enables the organization to evaluate the success of lean implementation, but, also to understand key areas for future improvements. Keeping the importance of using Key Performance Indicators (KPI), the present study was designed to comparatively assess the improvement in manufacturing performance among lean and non-lean initiated apparel units of National Capital Region (India) in terms of manufacturing key performance indicators -productivity, quality, work in progress and efficiency. The study was limited to 10 lean initiated and non -lean initiated apparel units each manufacturing the ladies garments in NCR. Apparel units in National Capital Region (NCR), India were selected using inclusion and exclusion criteria from the member list of Apparel Export Promotion Council, Gurgaon, India. A common full sleeve collar ladies top or shirt style was selected for this study. The Time Study Method was used to record the time taken to accomplish various operations involved in manufacturing of the selected common garment. Data was collected for all production days of the chosen design style. The result revealed that the lean initiated apparel export firms had higher operator productivity, total labor productivity and efficiency than the nonlean initiated units. Defect per hundred units and percentage defective in the lean initiated units were found significantly lower than the nonlean initiated units except for work in progress. Year of lean initiation was found to have significant difference in the performance of an apparel unit in the terms of efficiency and quality except for the productivity and work in progress. The research aimed to bring about awareness regarding positive impact of implementation of lean as the ultimate solution which could drive the global apparel industry towards achieving business excellence in today’s heightened cut throat competition in the global apparel sector.
Test Items and Standards Related to Body Composition on the Brockport Physical Fitness Test

This manuscript examines the validity and reliability of the tests used to measure body composition in the Brockport Physical Fitness Test. More specifically, information is provided on skinfold measures and body mass index and their applicability to youngsters with mental retardation and mild limitations in fitness, visual impairment (blindness), cerebral palsy, spinal cord injury, or congenital anomalies or amputations. The rationale for criterion-referenced standards for these test items for youngsters with these disabilities is provided along with some data on attainability of those standards. Possible ideas for future research are recommended.
Multicomponent Utilization of Fly Ash: Dream or Reality

The present work characterizes various products recovered from fly ashes (FAs) at coal-fired thermoelectric power stations (TPSs) in an attempt at their multicomponent utilization. A combination of conventional methods including sink-float, magnetic, sieving and froth flotation separations, leaching and crystallization procedures, as well as different routine physical and chemical analyses were used to separate and characterize the products derived from FAs at some Spanish TPSs. Both potentially useful and hazardous fractions were sequentially recovered. These include: 1) ceramic cenospheres; 2) water-soluble salts containing some trace elements; 3) a magnetic concentrate enriched in siderophile and certain chalcophile trace elements; 4) a char concentrate with some volatile trace elements; 5) a heavy concentrate containing various trace elements; and finally 6) an improved FA residue suitable for construction materials. The study shows how a waste product can be transformed into useful, high-grade and expensive materials, which may find numerous advanced applications. The preliminary results could be used as an initial basis for the multicomponent, wasteless and environmentally friendly utilization of various FAs.
Adult Learning and Lifelong Learning and their Socio-Economic Contribution

This paper provides a synthesis learning from in adult learning literature. The paper starts by looking the rationale for adult learning which has its roots on informal learning. It offers in a nutshell some benefit of learning from adult education perspective. The paper provides a substantiation of a wide-ranging perspective of learning that accommodate social aspect of life than a narrowly understood classroom learning for certification. This paper intends to identify the immediate results of learning, offer the understanding of how learning influence on outcomes and offer practical examples from previous research. Last but not the least, the paper concludes by highlighting the wide understanding of learning from an adult education perspective. Keyword : adult learning, lifelong learning, social networking, socio-economic
Projection and uncertainty of the poleward range expansion of coral habitats in response to sea surface temperature warming: A multiple climate model study

Using projected monthly mean sea surface tem-perature (SST) in the 21st century obtained by multiple climate models and SST-based indices for the poleward range expansions of three types of coral habitats, we quantitatively evaluated the effects of SST warming on potential northern limit of coral habitats in seas close to Japan and their uncertainty in the global warming pro-jections. The uncertainty in the timing of temperate coral community formation due to global warming was no less than 30 years, with a modulation of ±10 years due to decadal climate variability. Tropical-subtropical and tem-perate coral communities and coral occurrence in seas close to Japan were predicted to shift poleward by a few hundred kilometers by the end of the 21st century. The average estimated speeds of the shifts were 1, 2, and 4 km/year for the tropical-subtropical coral community, temper-ate coral community, and coral occurrence, respectively. The simulated speeds were relatively slower than those previously observed (up to 14 km/year; Yamano et al. 2011), indicating that there are time lags between the new recruitment of coral colonies and the establishment of coral communities. Hence, monitoring of coral dynamics in response to SST warming is required. Collaboration between monitoring and modeling would enhance the reliability of future projections of changes in coral ha-bitats. Such projections are important for conserving marine biodiversity and developing plans for human societies to adapt to global warming.
The Effect of Training and Development and Quality Management on Organization Performance in Nyeri Technical Training Institute Nyeri, County, Kenya

Quality Management is a management philosophy which focuses on the work process and people, with the major concern for satisfying customers and improving the organizational performance. The role of TVET in furnishing skills required to improve productivity, raise income levels and improve access to employment opportunities has been widely recognized. Association of Caribbean tertiary institutions carried out a study on collaborations and recommended that investigations on effect of quality management systems in those institutions are important. The study was undertaken to determine the effects of training and Development and Quality Management on organizational performance in Tertiary Institutions. The study used a survey research design so as to carry out an in depth study of the Tertiary Institutions in order to come up with the relevant data for analysis. The study targeted a population of 180 employees of Nyeri Technical Training Institute. Stratified random sampling was used to select a sample of 54 respondents. The data was collected using questionnaires and an interview schedule. The data collected was analyzed using descriptive statistics. Chi-square co-efficient was used to establish relationships. Graphs, tables and pie charts were used to present frequencies and percentages. Majority (63%) of the participants disagreed that NTTI frequently organizes training and development sessions. Half (50%) of the respondents in the study disagreed that operations at NTTI are computerized. The study found that training (p=0.00) and information technology (p=0.048) were statistically significant at 95% confidence level. It was concluded that poor organization performance of NTTI was affected by lack of lack of training and development and poor utilization of information technology. The study recommended that management of NTTI should ensure that as much as possible employees are provided with training.
Characterization and development of marolo (Annona crassiflora, Mart.)

The objectives of this study was the physical, chemical, and physiological characterization of marolo (Annona crassiflora, Mart.) during its development. The fruits were harvested 12 Km off Itumirim, Southern Minas Gerais, Brazil, at 20-d intervals from anthesis to fruit maturity. The first fruits were harvested within 60 days. The total development of the fruit took 140 days starting from anthesis. At 140 days after anthesis, the fruit reached its maximum size, with mass of 1.380g, transverse diameter of 13.0 cm, and longitudinal diameter of 11.5 cm. During its development, the fruit showed increase in mass and in traverse and longitudinal diameters. The changes during maturation and ripening, such as: pH reduction and starch degradation, pectic solubilization, and increase in total sugars, soluble solids (oB), respiratory rate (CO2), titratable acidity, vitamin C, and β-caroteno were observed from the 120th day of marolo development. A decrease in ability to sequester free radicals was observed up the 120th day, followed by an increase. The volatile compounds identified at the end of the development included the esters group only.
Predicting Consumer Behavior: An Extension of Technology Acceptance Model

The purpose of this study is to examine the predictive power of the technology acceptance model (TAM) on customer’s intention to participate in the social customer relationship management (sCRM) program. Three additional constructs, perceived risk, user satisfaction, and perceived enjoyment were added to the original TAM. The collected data (n=264) were subject to statistical analysis of structural equation modeling, exploratory and confirmatory factor analysis. The study reveals that TAM by itself is not a robust model to predict customer’s intention to participate in the sCRM program. Among the original constructs of TAM, attitude is the only determinant of intention. The impact of perceived usefulness and perceived ease of use was not significant on intention. Among the extended variables, perceived risk is the only variable that significantly influenced intention; perceived enjoyment and user satisfaction did not have any impact on intention. By applying the TAM to the sCRM, this study extends the overall body of the theoretical knowledge surrounding technology acceptance.
Methadone Treatment for Heroin Dependence

In substitution therapy for treatment of heroin addiction, methadone is the synthetic opi- oid agonist of first choice. Methadone doses vary depending on addict profile established by repeated evaluation. It studied a group of 82 patients both male and female, aged between 19 and 47 years, residing in Bucharest, with diagnosis of heroin addiction. They were voluntarily submitted in the methadone substitution treatment at a specialized treatment center for addiction in Bucharest. The study group was characterized in detail, taking into account demographic, comorbid and addiction characteristics, heroin use his- tory, treatment history, and clinical and paraclinical evaluation. The outcomes resulting from the study design on 82 heroin addict patients enrolled into a methadone main - tenance program highlighted: lowering of the onset age of heroin use, HVC infection comorbidity, and the extension of the treatment period due to the relapses. The results obtained by clinical, laboratory, and psychological complex evaluations in a correlative approach is essential both in initiating methadone treatment and monitoring the detox period but also in the supervision of methadone maintenance treatment. of at onset of the is sig nificantly different from the age of the patients at the onset of their drug consumption. The total duration of the consumption is statistically different from the duration of the consumption, previous to the first MMT.
STUDY THE EFFECTS OF CdCl2 ON LIPID PEROXIDATION AND ANTIOXIDANT COMPOUNDS CONTENT IN BRASSICA NAPUS

Heavy metal accumulation in plants causes induction of oxidative stress. Plants have severaldefense systems involved in detoxifying free radicals. In the present research we treated the 15 d.seedlings of B. napus grown in pots with different concentrations of cadmium (0, 10, 50 and 100 μM) asCdCl2. After 3 weeks we measured malondealdehyde (MDA) content in leaves of treated plants as anindication of lipid peroxidation. We also measured ascorbate (ASC) and anthocyanin content asantioxidative compounds. Our results showed that a high concentration of Cd2+ causes an increase inMDA content in leaves compared with control, which is possibly due to the induction of oxidative stressand lipid peroxidation. Low levels of this ion cause an increase in ASC content, while highconcentrations of this ion cause a decrease in ascorbate content. It is possible that the entrance of asubstrate for ASC reduction in the pathway for phytochelatin synthesis will be the cause. Anthocyanincontent increased significantly in plants treated with a high concentration of Cd2+. Increase inanthocyanin content may be an important mechanism for reduction of cadmium toxicity, either byremoving free radicals or compartmentation of Cd2+ in vacuole.
Modelling of Body Mass Increase and Feed Conversion Ratio in Chickens ROSS 208

Novak P., L. Zeman, K. Ko‰afi, L. Novak: Modelling of Body Mass Increase and Feed Conversion Ratio in Chickens ROSS 208 . Acta Vet. Brno 2004, 73: 17-22. The fattening efficiency evaluation in broilers, expressed in the European Efficiency Factor (EEF index) requires the information on mortality rate, body mass and feed conversion ratio reached at the age of their delivery to slaughter. This requirement is met by the use of the deterministic simulation model BIOM N 2001. In contrast to the contemporary widely used models of growth that describe the body mass growth as a function of time, the BIOM N 2001 model is based on the conversion of metabolizable feed energy into the gross energy deposited in the tissues of a growing warm-blooded animal. The results, obtained in an experiment with broiler chickens ROSS 208, demonstrate the formal compatibility of this new methodical approach with the classical growth function of Gompertz. The advantage of this new method is its compatibility with variables, generally used at well performing farms in the course of the fattening period, i.e. good agreement between the calculated values and those measured in an experiment, namely the amount of feed consumed under the measured climatic conditions of the breeding hall, the body mass of broilers (females – 2 374 g, males – 2 696 g), their age at slaughter maturity, and the feed conversion ratio. Taking into account the actual mortality of the flock it is easy to calculate the EEF index and to use the BIOM N 2001 model for the solution of prognostic or diagnostic tasks.