Miracle-dz/UniFAR-FTUs huggingface dataset:
RETHINKING THE CORPORATE TAX BASE: EVIDENCE OF THE RELATIONSHIPS BETWEEN CASH FLOW AND NET INCOME

Tax evasion is a central problem for many countries around the world. It has been estimated that European shadow economies account for about 22% of the total economic activity with clear implications for tax loss every year (Murphy, 2012; Schneider et al., 2015). Policy makers and administrative officials are therefore engaged in countering tax evasion and erosion with a variety of measures (Alm, 2012). Examples of traditional initiatives are audit programs that use withholding tax, payments through the banking system and third-party sources of information. Examples of non-standard measures are policies that emphasize the assistance services for taxpayers, the importance of taxes in providing public services and the simplification of the tax system and modes of payment. The use of a cash flow base for calculating corporate taxes is considered a way of simplifying the tax system to overcome the limitations of the most widely used income corporate tax. There have been several experiences with cash-flow taxation in many countries all over the world (e.g., European Commission, 2015) and other initiatives are being taken into consideration by policy makers. For example, the UK government’s Making Tax Digital transformation programme has recently introduced the cash flow basis for calculating profits to eligible unincorporated property businesses (HM Revenue and Customs, 2017). Taxation based on cash flows has also been introduced for small businesses in Italy, as already applies for the self-employed (Act n°232, 2016). In particular, as from 1 January 2017, partnerships with annual revenues not exceeding a specific amount (400,000 euros for service companies and 700,000 euros for other companies) can pay taxes on cash-flow accounting. The importance of the cash flow element in the corporate tax system has also been underlined recently in the US by the discussion of a proposal to introduce the so-called destination-based cash-flow tax (e.g, Auerbach et al., 2017; Cui, 2017; Patel and McClelland, 2017). Although the cash-flow tax and its variants are not new for academics (e.g, Brown, 1948; Meade Committee, 1978; King, 1987; Edwards, 2003) and for legislators of several countries (e.g., European Commission, 2015; Department of Treasury, IRS, 2016), the above-mentioned examples testify to a renewed interest in cash flows in fiscal policy. This study examines how the operating cash flow net of cash from investing activities (CFINV) is correlated with the net income using a sample of 189 Italian listed firms from 2011 to 2015. CFINV and net income were used as proxy variables of the cash-flow tax base and the income tax base respectively. More specifically, three main research questions are addressed in this study. (1) Is the amount of CFINV similar to the amount of net Abstract
Examining customers’ continuance intentions towards internet banking usage

Purpose The purpose of this paper is to identify factors that affect continuance intention towards internet banking usage using the institutional trust theory. Design/methodology/approach Data were collected from 481 internet banking users from a bank in Ghana using a questionnaire. The respondents were internet banking users. Data were analysed using partial least square-structural equation modelling. Findings The results from the analysis revealed that information quality, service quality, privacy and security concerns were significant predictors of both trust and satisfaction. Structural assurance and situational normality were also found to significantly affect trust. Other factors that were found to be significant of continuance intention included satisfaction and trust. Originality/value Studies investigating customers’ continuance intention towards internet banking usage using the institutional trust theory in an emerging economy like Ghana is rare. Hence, this study provides a model for banks operating in Ghana to understand internet banking customers’ continuance intention towards internet banking usage.
Problems affecting the operational procurement process: A study of the Zimbabwean public sector

Background: The public sector occupies a key role in the economy comprising the appropriation of state revenue to purchase goods and to render services productively, while ensuring the optimum utilisation of available funds and resources to benefit the inhabitants of the country. Problems in the Zimbabwean public procurement sector that detract from service delivery are key contemporary issues. This is evident from the numerous complaints of poor service delivery received by the public that can be attributed to public procurement. Objective: The purpose of this article was to report on a study that investigated problems in the different stages of the operational procurement process in the Zimbabwean public sector that detract from service delivery, the extent of these problems and how the public procurement process can be improved to enhance service delivery. Method: This descriptive and exploratory study followed a quantitative approach. Data were collected by means of a questionnaire administered to all public entities in Zimbabwe. Data were analysed using SPSS. Results: The majority of the identified problems in the public procurement sector that detract from service delivery are found in the advertising, bid evaluation and contract stages. Conclusion: As only a few studies on this topic have been conducted in Zimbabwe, the findings of this research add a significant perspective to the existing body of knowledge and can assist stakeholders with regard to how the public procurement process can be improved in order to enhance service delivery through public procurement process reform and restructuring.
The contribution of stem cells to epidermal and hair follicle tumours in the dog.

BACKGROUND Although cutaneous stem cells have been implicated in skin tumourigenesis in humans, no studies have been conducted to elucidate the presence and the possible role of stem cells in hair follicle tumours in the dog. HYPOTHESIS Stem cell markers are expressed in canine epidermal and follicular tumours and can be used to better understand the biology and origin of these tumours. ANIMALS AND METHODS In the present study, normal skin sections and 44 follicular tumours were retrospectively investigated for the immunohistochemical expression of keratin 15 (K15) and nestin. In addition, 30 squamous cell carcinomas were evaluated for K15 expression. RESULTS In normal skin, K15 and nestin were expressed in the outer root sheath cells of the isthmic portion of the hair follicle (bulge region), and K15 expression was also scattered in the basal cell layer of the epidermis. Infundibular keratinizing acanthomas, pilomatricomas and squamous cell carcinomas were mostly negative for K15, trichoblastomas were moderately to strongly positive, tricholemmomas were either negative or strongly positive, and trichoepitheliomas had heterogeneous staining. Nestin expression was generally faint in all follicular tumours. CONCLUSIONS AND CLINICAL IMPORTANCE Our results show that K15 can be a reliable marker for investigating the role of stem cells in hair follicle tumours of the dog, while nestin was judged to be a nonoptimal marker. Furthermore, our study suggests that hair follicle stem cells are present in the bulge region of hair follicles and could possibly play a role in tumourigenesis of canine tumours originating from this portion of the follicle, namely trichoblastomas, tricholemmomas and trichoepitheliomas. The loss of K15 expression in squamous cell carcinomas compared with normal skin suggests that this event could be important in the malignant transformation.
Potential surface alteration effects of laser-assisted periodontal surgery on existing dental restorations.

OBJECTIVE Laser-assisted gingivectomies are performed in proximity to teeth, existing restorations, and implants. In case of accidental exposures, a detrimental surface defect may cause failure. Surface interactions should be evaluated for safety margin determination of certain laser-material combinations. The purpose of this in vitro study was to assess the microscopic and visible effects of CO2, Nd:YAG, and 810-nm diode laser irradiations on various dental materials and tooth tissue. METHOD AND MATERIALS Study samples were fabricated (10 x 7.5 mm irradiation surface area, 1 mm thickness) from eight material groups (amalgam, base metal, gold, palladium-silver, composite, ceramic, titanium, and extracted tooth slices). Laser irradiations were performed with CO2, Nd:YAG, and 810-nm diode lasers using the manufacturer's recommended settings for gingivectomy at a 45-degree angle for 30 seconds. Irradiated surfaces were evaluated under SEM at 200x and 1,000x magnifications. Standardized photographs were obtained using a camera mount system (10x high-definition macro lens). The SEM images and photographs were correlated to determine surface interactions. RESULTS Nd:YAG detrimentally affected all metallic materials and tooth structures. CO2 altered amalgam, gold, and palladium-silver slightly, whereas composite, ceramic, and tooth surfaces were detrimentally altered. The 810-nm diode altered amalgam, gold, titanium, palladium-silver, and composite but only gold and palladium-silver surfaces were barely traceable. CONCLUSION Within the limitations of this in vitro study, surface effects were all instant; therefore, even a short accidental exposure may be destructive in some laser-material combinations. During gingivectomies, CO2 near tooth-colored restorations and Nd:YAG near metallic restorations and implants should be used carefully. The 810-nm diode was found to be safer due to its reversible alterations in only some materials. Further in vivo studies are necessary to clinically apply the outcomes of this study.
Relationship Between Presumptive Inner Nuclear Layer Thickness and Geographic Atrophy Progression in Age-Related Macular Degeneration.

PURPOSE To analyze inner retinal changes in patients with geographic atrophy (GA) secondary to age-related macular degeneration and identify morphological cues for progression. METHODS A total of 100 eyes with GA were assessed in this longitudinal, observational case series. Patients with GA and absent confounding pathology were compared with age-matched controls. The retinal layers on spectral-domain optical coherence tomography, acquired in tracking mode, were segmented manually on central scans through the fixation point. Zones of GA were defined based on choroidal signal enhancement from retinal pigment epithelium loss. An area of unaffected temporal retina was used for comparison. Progression of GA was quantified with fundus autofluorescence. RESULTS We analyzed 41 eyes of 41 patients (mean age 79.2 ± 6.7 years). In areas of GA, the layer representing the inner nuclear layer (INL) in healthy retina was increased in thickness. Thickness of this presumptive INL was inversely correlated with best-corrected visual acuity (r = -0.48, P < 0.01). The presumptive INL thickness increase in atrophic areas was less marked in eyes with foveal sparing. Increased INL thickness in areas adjacent to GA was associated with a higher progression rate. CONCLUSIONS Optical coherence tomography findings demonstrate that atrophy of the retinal pigment epithelium-photoreceptor complex in GA is associated with an increase of thickness of the presumptive INL, presumably caused by remodeling of the degenerating retina. Similar alterations in the retina adjacent to areas clinically affected by GA were associated with higher atrophy progression rates.
The Status of the Initial Rise as a Marker of Focus in French

This study addresses the relationship between information structure and intonation in French. Using an interactive speech production experiment, it tests the hypothesis that the French initial rise (LHi) is used to mark the left edge of a contrastively focused constituent. Since the occurrence of the initial rise is also known to be sensitive to the length of an Accentual Phrase (AP), AP length was manipulated within the same experiment in a 2 × 2 design. This made it possible to explore the issue of whether the initial rise represents a true marker of focus in the traditional sense, or whether the association is less direct. The results show that focus and phrase length make contributions to the distribution of the initial rise, but with no interaction. It is argued that these findings are incompatible with a model that assumes a direct mapping between focus and the initial rise, and that the relatively weak association can nevertheless be informative in a model of interpretation that integrates multiple probabilistic inputs to initial rise occurrence. These findings represent the first quantitative experimental assessment of focus realization in French in a non-corrective context, and establish a previously undocumented link between the initial rise and discourse-level meaning.
Dissipation at tidal and seismic frequencies in a melt‐free, anhydrous Mars

The measured inward motion of Phobos provides a constraint on the tidal dissipation factor, Q, within Mars. We model viscoelastic dissipation inside a convective Mars using a modified Burgers model based on laboratory experiments on anhydrous, melt‐free olivine. The model tidal Q is highly sensitive to the mantle potential temperature and grain size assumed but relatively insensitive to the bulk density and rigidity structure. Q thus provides a tight constraint on the Martian interior temperature. By fitting the observed tidal Q and tidal Love number (k2) values and requiring present‐day melt generation, we estimate that for a grain size of 1 cm the current mantle potential temperature is 1625±75 K, similar to that of the Earth. This estimate is consistent with recent petrologically derived determinations of mantle potential temperature but lower than estimates in some thermal evolution models. The presence of water in the Martian mantle would reduce our estimated temperature. Our preferred mantle grain size of ≈1 cm is somewhat larger than that of the Earth's upper mantle. The predicted mantle seismic Q is about 130 and is almost independent of depth. The Martian lithosphere represents a high seismic velocity lid, which should be readily detectable with future seismological observations.
Smoking cessation in clinical practice: predictors of six-month continuous abstinence in a sample of Greek smokers.

AIM To identify the predictors of six-month continuous abstinence among Greek smokers treated in a Smoking Cessation Clinic, emphasising the role of sleep disturbance on the outcome. METHODS A nested case-control design was used. Patients who attended the Smoking Cessation Clinic between November 2004 and October 2005, and who completed six months of follow-up, constituted the final study population (N=285). The patients were separated into two groups - those who managed to quit smoking and those who didn't. The cessation method included pharmacotherapy, one-to- one behavioral counselling, and follow-up by telephone communication. RESULTS Among various baseline characteristics examined, multivariate regression analysis indicated that the time to first cigarette after awakening, and use of bupropion, independently predicted abstinence, while awakening during the night was negatively associated with abstinence. CONCLUSION These multivariate factors, which can positively or negatively affect the outcome, should be taken into account so that smoking cessation treatment can be individualised.
Understanding loyalty in multichannel retailing: the role of brand trust and brand attachment

The purpose of this paper is to understand loyalty in the multichannel retail context. The paper analyses the interplay between offline and online loyalty and the direct and indirect effects on loyalty of brand trust and brand attachment, in a cross-cultural study. ,Online survey answered by 761 multichannel apparel shoppers in two countries (UK and Spain). Structural equation model multigroup analysis is performed to test the hypothesized relations and the role of culture as a moderating variable. ,Online loyalty is largely driven by offline loyalty, which is also positively affected by brand trust and brand attachment. These relationships hold across the two different cultures. ,The findings confirm the validity of applying the theory of cognitive dissonance to explain multichannel shopping behaviours. The authors did not find culture that affects the relationships in the model; however, the validity of these findings should be tested considering other cultural variables different from nationality. ,Multichannel retailers should focus on building trust and attachment towards the brand if they want to get online and offline loyalty. The efforts to build stronger bonds between the customer and the retail brand translate into higher loyalty, particularly towards the offline channels. ,This paper extends the literature on the interactions between online and offline behaviour by focussing on the power of the brand to build strong customer bonds. The model considers the role of brand attachment together with brand trust in offline and online loyalty simultaneously.
Transversal changes in dental arches from non-extraction treatment with self ligating brackets.

OBJECTIVE The present study aimed at analyzing, with the use of dental casts, the transverse changes of the upper and lower dental arches, after non-extraction orthodontic treatment, with self-ligating brackets. METHODS The sample comprised 29 patients, all presenting Class I malocclusion with upper and lower crowding of at least 4 mm and treated only with a fixed appliance, without stripping, extraction or distalization. The dental casts were obtained before and after leveling with 0.019 x 0.025-in stainless steel archwires. CONCLUSIONS The results indicated that the majority of transverse changes occurred at the premolar areas, both the first and the second, as well as on the upper and lower dental arches. The intercanine distance increased 0.75 mm, on average, in the upper arch and 1.96 mm in the lower arch. The molars also demonstrated a tendency towards an increase in their transverse dimension, however, at a lower intensity comparing to premolars. All measurements presented statistically significant differences with the exception of the maxillary second molars.
Corporate Attributes and Corporate Disclosure Level of Listed Companies in Nigeria: A Post-IFRS Adoption Study

This study examines the determinants of corporate disclosure level of listed companies in Nigeria. Specifically, the study investigates the relationship between two structure characteristics and corporate disclosure in Nigerian listed firms. The data used in the study were obtained from the annual reports of 60 companies listed on the Nigerian Stock Exchange from the various sectors of the Nigerian economy. The study covers the post International Financial Reporting Standards (IFRSs) adoption period of three years (2012 – 2014). The structure characteristics (independent variables) are firm size and leverage. Corporate disclosure (dependent variable) was disaggregated into mandatory, voluntary and total disclosure. The data were analysed using both descriptive statistics and the Ordinary Least Squares (OLS) regression. Findings from the descriptive statistics reveal that contrary to prior findings, there is a steady improvement in mandatory disclosure by Nigerian companies since the country’s adoption of IFRSs. However, voluntary disclosure still remains relatively low.Our empirical results show a significant positive association between firm size and mandatory disclosure. The results also reveal a significant negative relationship between leverage and mandatory disclosure. Both leverage and firm size showed a significant positive relationship with voluntary disclosure. The combined effect of leverage and firm size show a significant positive relationship with total disclosure. Based on these findings, we recommend that the Financial Reporting Council of Nigeria and other regulatory agencies should intensify efforts towards enforcement of companies’ compliance with the requirements of IFRSs and other relevant statutory provisions.
Response to “DRD2 Ser311Cys polymorphism and risk of schizophrenia”

The main points raised by Watanabe et al. addressed the included studies overlapping with other reports and performed a meta-analysis containing 29 independent studies. To some extent, this conduction was necessary and sufficient, considering that the inclusion of overlapping studies could give rise to the potential bias that the repeated evaluation of the particular data could occupy a greater weight. However, how to reasonably measure and accurately exclude the superimposed data from the included studies was extremely critical. Of every study of the six removed case-control studies [Itokawa et al., 1993; Hattori et al., 1994; Nanko et al., 1994; Tanaka et al., 1996; Verga et al., 1997; Himei et al., 2002] of Watanabe’s meta-analysis, the sample size and characteristic (mean age/gender proportion) or genotyping distribution were not exactly the same as the target study’s. Thus, there was some underlying risk if the proper data was omitted. It was not unexpected that the deviation of Hardy–Weinberg equilibrium was observed in the controls of three studies (Hattori et al, 1994; Nanko et al., 1994; Sasaki et al., 1996; Tsutsumi et al., 2011], primarily due to the non-random sampling that the selected controls should bematchedwith the cases at somepoints (ethnicity, age, and gender, etc.). The presentation of publication bias in our meta-analysis was mainly due to the inclusion of overlapping studies and it disappeared in Watanabe’s study when the overlapping studies were removed. Additionally, the existence of the possible language bias should be taken into consideration because just the English literatures were included.
Prolonged impact of chemotherapy on fatigue in breast cancer survivors

In this study, the authors examined the influence of prior treatment on the course of fatigue in breast cancer survivors. Patients who received chemotherapy were expected to have greater fatigue than patients who received radiotherapy and noncancer controls 6 months after the completion of treatment, but they were expected to recover to levels similar to those of the other 2 groups 3 years later.
Anatomy of the calcaneal tendon of the rabbit.

1. Certain macroscopical and microscopical features of the tendo calcaneus of the rabbit are described and illustrated, and the vascularisation as revealed by Spalteholz clearing is presented. 2. The vessels of the epitenon are chiefly derived from proximal and distal sources. 3. The vessels of the paratenon are derived from the main arteries of the leg. 4. The two vascular systems are largely independent of each other except along one edge of the tendon by way of a mesotenon. 5. The paratenon, epitenon and mesotenon and the related vessels are comparable to those found in tendons with synovial sheaths. By inference and from evidence obtained by dissection on the living human subject it is suggested that the arrangements are similar in the human tendo calcaneus. 6. Considerable friction develops on movement between the surfaces of the paratenon and epitenon. This might be significant in pathological states of the human tendon.
Major improvements in the control of hypertension in Canada

See related research article by McAlister and colleagues on page [1007][1] and at [www.cmaj. ca/cgi/doi/10.1503/cmaj.101767][2]. Impressive advances in the treatment of hypertension during the last half century have led to the ability to lower blood pressure effectively and with relatively minor