Miracle-dz/UniFAR-FTUs huggingface dataset:
Document de treball 2004 / 2 : Tax Evasion in Interrelated Taxes

In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the tax penalty system ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea. We find that in order for tax reinforcement to be maintained, it is necessary for interrelated taxes to be administered by a single tax administration, or if they are administered by different tax administrations, the level of collaboration between them has to be sufficiently high. If so, tax evasion in interrelated taxes might be considered as an alternative explanation for the gap between the levels of tax evasion that can be guessed in practice and the much higher levels predicted by the classical tax evasion theory (Allingham and Sandmo, 1972; Yitzhaki, 1974). Otherwise, the result anticipated by Shoup may even be reversed. Moreover, as long as collaboration is imperfect, the classical results of the comparative statics might change, since in some cases, although global tax compliance increases when faced with a variation in a tax parameter, it can decrease in a single tax.
On the Link between Ellagic Acid and the Immune Balance between Human Mononuclear and Colon Carcinoma Cells

Pomegranate and particularly its phenolic compound ellagic acid (EA) have been well renowned as a therapeutic remedy for a long list of illnesses including inflammation and cancer. The beneficial activity of EA has been attributed to a number of factors comprising its immunomodulatory effect. Our aim was to examine the effect of EA on the immune relationship between human peripheral blood mononuclear cells (PBMC) and colon cancer cells from two human colon carcinoma cell lines.
The Creative and Rigorous Use of Art in Health Care Research

Obwohl kunstbasierte Verfahren in der Gesundheitsforschung an Popularitat gewonnen haben, werden sie eher selten systematisch integriert. Gerade weil menschliches Erleben jedoch komplex und emotional ist, ware es unangemessen, auf Methoden zu verzichten, die unterschiedliche Erfahrensweisen mobilisieren. Ich diskutiere deshalb in diesem Beitrag, wie diese Verfahren kreativ und konsequent im Forschungsprozess genutzt werden konnen. Hierzu nutze ich Beispiele aus meiner Masterarbeit, in der mich mit den Liebesbeziehungen von Frauen beschaftigt habe, die an einem Reizdarmsyndrom leiden. Die Ergebnisse veranschaulichen, dass mittels kunstbasierter Ansatze unterschiedliche Wissensformen sowie der Ausdruck von personlichem Denken und Fuhlen eruiert werden konnen, wenn uber herkommliche Wege der Wissensgenerierung hinausgegangen wird. Ich zeige, wie dies in jedem Abschnitt des Forschungsprozesses gelingen kann.
White-Dwarfs in the thin-disk: physicalproperties and luminosity functions

In this article, we present an investigation of a sample of 1072 stars extracted from the Villanova Catalog of Spectroscopically Identified White Dwarfs (2005 on-line version), studying their distribution in the Galaxy, their physical properties and their luminosity functions. The distances and physical properties of the white dwarfs are determined through interpolation of their (B-V) or (b-y) colors in model grids. The solar position relative to the Galactic plane, luminosity function, as well as separate functions for each white dwarf spectral type are derived and discussed. We show that the binary fraction does not vary significantly as a function of distance from the Galactic disk out to 100 pc. We propose that the formation rates of DA and non-DAs have changed over time and/or that DAs evolve into non-DA types. The luminosity functions for DAs and DBs have peaks possibly related to a star burst event.
EFFICACY OF MECHANICALLY REMOVING NONNATIVE PREDATORS FROM A DESERT STREAM

Native fish faunas throughout the American Southwest have declined dramatically in the past century, mainly a consequence of habitat alteration and alien species introductions. We initiated this 6-year study to evaluate the efficacy of mechanical removal of nonnative predaceous rainbow trout Oncorhynchus mykiss, brown trout Salmo trutta, yellow bullhead Ameiurus natalis and smallmouth bassMicropterus dolomieu from an open 4.6-km reach of West Fork Gila River in southwest New Mexico, USA. Removal efforts involved intensive sampling with a 10to 12-person crew using backpack electrofishers and seines to capture fish over a 4to 5-day period each year. Additionally, two reference sites were sampled with similar methods to compare temporal changes in species mass in the absence of a removal effort. Results were mixed. Mass of yellow bullhead, rainbow trout and brown trout declined in the removal reach from 2007 through 2012, but there was no change in smallmouth bass. Concurrently, mass of Rainbow trout, yellow bullhead and smallmouth bass did not change at reference sites, but brown trout mass declined, indicating factors other than removal were driving abundance of brown trout. Occurrence of several large flathead catfish Pylodictis olivaris in the removal reach in 2012 changed what would have been a decline in overall nonnative mass to no change over the course of the study. Spikedace Meda fulgida was the only native species positively responding to predator removal. Results of this study suggest that with moderate effort and resources applied systematically, mechanical removal can benefit some native fish species, but movement of problem species from surrounding areas into removal reaches necessitates continued control efforts. Copyright © 2014 John Wiley & Sons, Ltd. key words: conservation; native fishes; nonnative predator control; Gila River; USA Received 1 November 2013; Revised 1 April 2014; Accepted 15 April 2014
Nest cavity orientation in black-capped chickadees Poecile atricapillus: do the acoustic properties of cavities influence sound reception in the nest and extra-pair matings?

Birds that nest in cavities may regulate nest microclimate by orienting their nest entrance relative to the sun or prevailing winds. Alternatively, birds may orient their nest entrance relative to conspecific individuals around them, especially if the acoustic properties of cavities permit nesting birds to better hear individuals in front of their nest. We measured the cavity entrance orientation of 132 nests and 234 excavations in a colour-banded population of black-capped chickadees Poecile atricapillus for which the reproductive behaviour of nesting females was known. Most chickadees excavated cavities in rotten birch Betula papyrifera, aspen Populus tremuloides and maple Acer saccharum. Nest cavities showed random compass orientation around 360° demonstrating that chickadees do not orient their cavities relative to the sun or prevailing winds. We also presented chickadees with nest boxes arranged in groups of four, oriented at 90° intervals around the same tree. Nests constructed in these nest box quartets also showed random compass orientation. To test the acoustic properties of nest cavities, we conducted a sound transmission experiment using a microphone mounted inside a chickadee nest. Re-recorded songs demonstrate that chickadee nest cavities have directional acoustic properties; songs recorded with the cavity entrance oriented towards the loudspeaker were louder than songs recorded with the cavity entrance oriented away from the loudspeaker. Thus, female chickadees, who roost inside their nest cavity in the early morning during their fertile period, should be better able to hear males singing the dawn chorus in front of their nest cavity. Using GIS analyses we tested for angular-angular correlation between actual nest cavity orientation and the azimuth from the nest tree to the territories and nest cavities of nearby males. In general, nest cavity entrances showed no angular-angular correlation with neighbourhood territory features. However, among birds who followed a mixed reproductive strategy and nested in the soft wood of birch and aspen trees, nest cavity entrances were oriented towards their extra-pair partners. We conclude that nest cavity orientation in birds may be influenced by both ecological and social factors.
Placement of Distributed Generation Unit and Capacitor Allocation in Distribution Networks In Order To Reduce Losses and Develop Voltage Profile Using Genetic Algorithm

This paper is aimed at investigating optimal placement of DG and capacitor in radial distribution systems in order to reduce losses and enhance voltage profile. Simulation is done using genetic algorithm to minimize loss of active power, loss of reactive power and to enhance voltage profile and multipurpose optimization. In this study, at first the effect of placement of DG and capacitor is evaluated separately and then it is investigated synchronously. With regard to synchronic placement two conditions are examined: 1) all equipments are embedded on a same bus. 2) Equipments are placed on different buses. Load flow is done according to RaphsonNewton method. Simulation conducted on the two standard networks 33 and 69 bus IEEE is tested. Results indicate that losses are reduced significantly and voltage profile is enhancing also.
The Electrostatic Interaction Force between a Charge-Regulated Particle and a Rigid Surface

charge-regulation phenomenon. Ninham and Parsegian The electrostatic interaction force between a charge-regulated (2 ) initiated the analysis by proposing a model in which particle covered by an ion-penetrable charged membrane and a the surface of an entity contains single ionizable funcrigid charged surface immersed in a mixed (a :b ) / (c :b ) electrotional groups to simulate the charge-regulation behavior lyte solution is analyzed. The membrane contains both acidic and of a biological cell. The degree of dissociation of these basic functional groups, and a general form for each is assumed functional groups varies with the electrical condition of which allows multiple proton transfer among functional groups. the surrounding medium. The charge-regulation behavior The rigid surface is negatively charged, and the net charges carried was interpreted as that two interacting surfaces tend to by the particle is also negative. We show that if the separation minimize the total interaction free energy (3) . The model distance between the particle and the surface is greater than a
Universal Multi-functional Secondary Catalyst Carriers for Purification of Gas Emission of Thermal Power Equipments

A method of deposition on the surface of metals or ceramics catalytically active compounds by attaching them to the intermediate glass crystalline coatings. The effect of the presence of 3d-transition elements in the intermediate coating to modify the activity of a palladium containing catalyst was studied. The basic indicators of the efficiency of non-isothermal heterogeneous catalytic conversion process of benzene depending on the types of transition metals which are part of the intermediate coating were studied. Comprehensive analysis of the morphology of a glass-intermediate secondary catalyst carriers and surface coating them with layers of catalytically active compounds was carried out, which allowed to estimate the effect of the characteristic features of the structure of the coating surface on the rate constant of the process of conversion and mass transfer coefficient.
CAN PEER INSTRUCTION IN CALCULUS IMPROVE STUDENT LEARNING

We report on an experiment in which we used Peer Instruction instead of traditional lectures in a Calculus course for beginning engineering students at KTH Royal Institute of Technology. In order to enable evaluation in a controlled experiment setting, we kept the rest of the course – text book, tutorials and examination – unchanged. The student’s pre-knowledge was measured by a diagnostic test, and their post-knowledge was measured by the written exam of the course. Our data indicate that the Peer Instruction group learned more than the control group, who had traditional lectures. In questionnaires at the beginning of the course and at the end, we asked for the students’ perceptions of Peer Instruction as teaching method and if they had found it useful as a tool for learning calculus. The answers show that the students appreciated being more active and motivated with Peer Instruction, but also that they found the method challenging and somewhat frustrating. A major problem was that the textbook was difficult to read in advance.
Original paper Arachidonic acid metabolism in TNF, CD178 (CD95 ligand) and ceramide-mediated cytotoxicity

Introduction: Arachidonic acid release has been reported to play a significant role in TNF-induced cytotoxicity. However, the role of this signalling cascade in CD178-(CD95 ligand)mediated cytotoxicity remains unclear. The aim of the study was to investigate the role of arachidonic acid metabolism in TNF- and CD95-mediated cytotoxicity. Material and methods: Naturally TNF-sensitive A9 and CD178-sensitive A9-CD95 (the cells stably transfected with human CD95) cell lines were subjected to inhibitors of phospholipase A2 (AACOCF3, PACOCF3), lipoxygenase (NDGA) and cycloxygenase (indomethacin). Results: We showed that the cytotoxic activity of TNF could by inhibited by AACOCF3 and PACOCF3, inhibitors of phospholipase A2 as well as by NDGA, displaying antilipoxygenase and anti-oxidant inhibitory activity. In contrast, none of the tested inhibitors of arachidonic acid metabolism affected CD178-mediated cytotoxicity in A9-CD95 cells stably expressing CD95. Cytotoxicity mediated by C6-ceramide, a possible mediator of TNF- and CD178-mediated cytotoxicity, was also unaffected by these inhibitors. Conclusions: The above facts strongly suggest that CD95- as well as C6 ceramide-induced cell death does not depend on arachidonic acid metabolism.
Experimental and computational applications of microarray technology for malaria eradication in Africa.

Various mutation assisted drug resistance evolved in Plasmodium falciparum strains and insecticide resistance to female Anopheles mosquito account for major biomedical catastrophes standing against all efforts to eradicate malaria in Sub-Saharan Africa. Malaria is endemic in more than 100 countries and by far the most costly disease in terms of human health causing major losses among many African nations including Nigeria. The fight against malaria is failing and DNA microarray analysis need to keep up the pace in order to unravel the evolving parasite’s gene expression profile which is a pointer to monitoring the genes involved in malaria’s infective metabolic pathway. Huge data is generated and biologists have the challenge of extracting useful information from volumes of microarray data. Expression levels for tens of thousands of genes can be simultaneously measured in a single hybridization experiment and are collectively called a “gene expression profile”. Gene expression profiles can also be used in studying various state of malaria development in which expression profiles of different disease states at different time points are collected and compared to each other to establish a classifying scheme for purposes such as diagnosis and treatments with adequate drugs. This paper examines microarray technology and its application as supported by appropriate software tools from experimental set-up to the level of data analysis. An assessment of the level of microarray technology in Africa, its availability and techniques required for malaria eradication and effective healthcare in Nigeria and Africa in general were also underscored.
Tourism Destination Attractiveness as Perceived by Tourists Visiting Lake Nakuru National Park, Kenya

The concept of tourism destination attractiveness has received much attention in tourism literature (Buhalis, 2000; Ferrario, 1979; Formica, 2001, 2002; Formica & Uysal, 2006; Gearing, Swart & Var, 1974; Hu & Ritchie, 1993; Kim, 1998; Kim & Lee, 2002; Kozak & Rimmington, 1998; Krešić & Prebežac, 2011; Nyberg, 1994; Tam, 2012; Tasci, 2007; Vengesayi, 2003; Vengesayi, Mavondo & Reisinger, 2009). The studies argue that destination attractiveness is the driving force of tourism and without which tourism would be almost nonexistent. Some also concur that the more a destination is able to meet the needs of tourists, the more the destination is likely to be chosen in preference to competing destinations (Kim & Lee, 2002; Krešić & Prebežac, 2011; Lee, Chen & Huang, 2014; Vengesayi, 2003; Vengesayi et al., 2009).
When Should Investors Choose an Alternative to Passively Investing in a Capitalization-Weighted Index?

We present a framework for deciding when to choose an alternative to passively investing in capitalization-weighted indices within any particular asset class. Five reasons are identified for seeking an alternative. Three of these reflect situations where a capitalization-weighted index is either unavailable or unsuitable, while the other two relate to expectations that active management can outperform the index. We highlight the need to shift the debate over active versus passive investing towards a broader discussion that takes into account aspects such as differences across investors and the efficacy of the index itself. Our key message is that the best way to structure asset class portfolios is likely to depend on the circumstances.
Intestinal parasitism in Moroccan children: comparative quantitative study of the Faust's and Ritchie's coprologic methods

A study of intestinal parasites in school children in urban and rural areas of Tetouan (Morocco) was conducted. Before it was performed a comparative quantitative study of Faust's and Ritchie's techniques in order to optimize intestinal parasites diagnosis and to determine the techniques effectiveness. The Ritchie's technique resulted the most effective for the detection of both protozoan and helminthes, especially under conditions of low parasite burdens. The prevalence of intestinal parasites was 65% and 71% in rural and urban areas respectively. Overall, the prevalence of protozoa that was found was higher than the one detected for helminths. The most frequent of the intestinal parasites was the protozoa Blastocystis hominis and the most frequent pathogenic protozoa were Giardia lamblia followed by Cyclospora cayetanensis. Among the helminths Trichuris trichiura, Hymenolepis nana, H. diminuta, Enterobius vermicularis, Taenia saginata, Ascaris lumbricoides and Fasciola hepatica.Giardia lamblia showed notable differences between boys and girls in urban areas. To compare the prevalence of parasites in children with the same sex in different areas the differences were only found in boys infected by B. hominis, G. lamblia and E. nana. Multiple parasitism appeared in 29% of the samples presenting two, three or four parasites.
Production of mono sugar from acid hydrolysis of seaweed

The purpose of this work was to optimize the process conditions for the saccharification of macroalgae (seaweed) into mono sugar using the following parameters such as: Amount of biomass, catalyst concentration, temperature and reaction time. The major component of Ulva pertusa (green seaweed), Laminaria japonica (brown seaweed) and Gelidium amansii (red seaweed) is carbohydrate which can be converted into variety of sugars using sulfuric acid with hot-compress treatment. Rhamnose (37.89 wt %) and glucose (16.14 wt %) were extracted from dried U. pertusa , while galactose (49.32 wt %) and glucose (12.62 wt %) were extracted from dried G. amansii . Mannitol (31.53 wt %) was produced from dried L. japonica . Key words: Marine biomass, seaweed, saccharification, sulfuric acid hydrolysis, mono sugars.
Minimal perimeter for N identical bubbles in two dimensions: Calculations and simulations

The minimal perimeter enclosing N planar regions, each being simply connected and of the same area, is an open problem, solved only for a few values of N . The problems of how to construct the configuration with the smallest possible perimeter E ( N ) and how to estimate the value of E ( N ) are considered. Defect-free configurations are classified and we start with the naïve approximation that the configuration is close to a circular portion of a honeycomb lattice. Numerical simulations and analysis that show excellent agreement to within one free parameter are presented; this significantly extends the range of values of N for which good candidates for the minimal perimeter have been found. We provide some intuitive insight into this problem in the hope that it will help the improvement in future numerical simulations and the derivation of exact results.
CAUSAL INTERACTIONS BETWEEN FDI, ELECTRICITY CONSUMPTION AND ECONOMIC GROWTH: EVIDENCE FROM DYNAMIC PANEL CO-INTEGRATION MODELS

In all countries, especially developing countries, foreign direct investment (FDI) plays a very important role, it is even considered as the engine of economic growth and development. Energy has always played a major role in human and economic development as well as in the well-being of society and modern societies are increasingly using more energy for industry, services, housing and transportation. This is particularly true for oil, which is now the most important traded commodity, but also for electricity, which is essential in contemporary economies characterized by the omnipresence of information technology, communication and digital. This study analyzes the relationship between foreign direct investment, electricity consumption and economic growth in 65 countries, using co-integration and Granger causality tests in panel data. The results show a disparity in terms of the relationship between the co-integration of the panel study. The results also indicate a unidirectional causality from FDI to GDP could be a good tool to prioritize the allocation of resources across sectors to promote foreign direct investment, and a bi-directional causality between the electric consumption and GDP for some panel.
. : Physical activity levels of the students on secondary school

Physical inactivity is known to be a health threatening factor in modern society. The aim was to establish whether there were differences between physical activity (PA) levels of adolescent girls and boys. The sample of 202 students at the Zagreb Secondary School of Graphic Arts, attending the 1st, 2nd, 3rd and 4th classes, was explored using the International Physical Activity Questionnaire (IPAQ). Statistically significant differences were obtained in all the investigated variables in the levels of involvement in PA in favour of male adolescents. The greatest differrence, however, was obtained by means of independent sample t-test in the variable INTPA TOTAL, describing an entire week intensity of PA. Despite the obtained differences, the research revealed also that the young of both sexes spent almost nine hours per day being physically passive, that is, sitting or lying. The alarming situation indicatesit is high time for expert and society intervention. Also, a strategy should be developed that should include adequate kinesiological (sport and physical exercise) programmes.