Miracle-dz/UniFAR-FTUs huggingface dataset:
Cross-Country Competition in Corporate Taxes

With economic integration rapidly growing at all level, understanding the incentives that this provides in the design of fiscal policies at the national level is fundamental. The most obvious implication of international competition on the taxation of mobile factors is a race to the bottom in the determination of tax rates. However, empirical evidence on the relationship between the strength of competitive pressures and corporate tax rates is mixed. The present paper aims to provide an in depth analysis of the implications of the diverse assumptions that have been made in the theoretical literature. Moreover, the main approaches to the empirical analysis of the relationship between competition and the level of taxation are presented. The paper shows that a large number of factors play a role and accounting for the interactions among all of them in a single model is extremely complicated. This may be seen as a main determinant of the variety in the results obtained so far, both in theoretical and empirical research.
Phylogenetic position of the saola (Pseudoryx nghetinhensis) inferred from cytogenetic analysis of eleven species of Bovidae

Previous morphological and molecular analyses failed to resolve the phylogenetic position of the critically endangered saola (Pseudoryx nghetinhensis) with respect to its placement in Bovina (cattle, bison, and yak) or Bubalina (Asian and African buffaloes). In the present study, G- and C-banding, Ag-staining and FISH with 28S and telomeric probes was undertaken for 17 bovid species. An analysis of these data allowed us to identify 49 structural rearrangements that included autosomes, gonosomes and 17 different NOR sites. The combined data set was subjected to a cladistic analysis aimed at: (i) providing new insights on phylogenetic relationships of the saola and other species within the subfamily Bovinae, and (ii) testing the suitability of different classes of chromosomal characters for phylogenetic reconstruction of the family Bovidae. The study revealed that nucleolar organizing regions (NORs) are phylogenetically informative. It was shown that at least one, or sometimes two of these characters punctuate divergences that include nodes that are the most basal in the tree, to those that are the most recent. In this context, the shared presence of three NORs in saola and species of Syncerus and Bubalus strongly suggests the saola’s placement within the subtribe Bubalina. This contrasts with Robertsonian rearrangements which are informative only at the generic level. These findings suggest that NORs are an important and frequently overlooked source of additional phylogenetic information within the Bovidae that may also have applicability at higher taxonomic levels, possibly even for Pecora.
Panmictic population structure in the hooded seal (Cystophora cristata)

Two putative populations of hooded seals (Cystophora cristata) occur in the North Atlantic. The Greenland Sea population pup and breed on the pack ice near Jan Mayen (‘West Ice’) while the Northwest Atlantic population is thought to pup in the Davis Strait, in the Gulf of St. Lawrence (the ‘Gulf’), and off southern Labrador or northeast Newfoundland (the ‘Front’). We used microsatellite profiling of 300 individuals at 13 loci and mitochondrial DNA sequencing of the control region of 123 individuals to test for genetic differentiation between these four breeding herds. We found no significant genetic differences between breeding areas, nor evidence for cryptic nor higher level genetic structure in this species. The Greenland Sea breeding herd was genetically most distant from the Northwest Atlantic breeding areas; however, the differences were statistically nonsignificant. Our data therefore suggest that the world's hooded seals comprise a single panmictic genetic population.
The significance of inadvertent splenectomy during colorectal cancer resection.

OBJECTIVE To examine the frequency, predictors, and outcomes following inadvertent splenectomy during colorectal cancer resection. DESIGN Retrospective study. SETTING Linkage of the California Cancer Registry and the California Patient Discharge Database from the Office of Statewide Health Planning and Development. PARTICIPANTS Californians undergoing colorectal cancer resection from 1995 through 2001. Inadvertent splenectomy was defined as splenectomy occurring during non-T4 or non-stage IV resection. Main Outcome Measure The rate of inadvertent splenectomy for the overall cohort and by tumor location (eg, splenic flexure, rectosigmoid). Multivariate risk-adjusted models identified predictors of inadvertent splenectomy and outcomes including length of stay and probability of death. RESULTS A total of 41,999 non-T4, non-stage IV colorectal cancer resections were studied. Mean age was 70.4 years; 50.4% were male; and 75.6% were non-Hispanic white. Although the overall rate of inadvertent splenectomy was less than 1%, the rate was 6% for splenic flexure tumors. A multivariate risk-adjusted model predicting inadvertent splenectomy demonstrated a statistically significant (P < .001) higher odds ratio if the tumor was located in the transverse (3.6), splenic flexure (29.2), descending (11.4), sigmoid (2.7), or rectosigmoid (2.6) regions. Using a risk-adjusted model, inadvertent splenectomy increased length of stay by 37.4% (P < .001). Perhaps most important, risk-adjusted survival analysis showed splenectomy increased the probability of death by 40% (P < .001). CONCLUSIONS To our knowledge, this is the first large study evaluating the rates and outcomes after inadvertent splenectomy. In the population-based cohort, tumor locations from the transverse colon to the rectosigmoid significantly increased the odds of inadvertent splenectomy. In addition, inadvertent splenectomy during colorectal cancer resection increased both length of stay and probability of death.
Logging on for better sleep: RCT of the effectiveness of online treatment for insomnia.

STUDY OBJECTIVES Despite effective cognitive behavioral treatments for chronic insomnia, such treatments are underutilized. This study evaluated the impact of a 5-week, online treatment for insomnia. DESIGN This was a randomized controlled trial with online treatment and waiting list control conditions. PARTICIPANTS Participants were 118 adults with chronic insomnia. SETTING Participants received online treatment from their homes. INTERVENTION Online treatment consisted of psychoeducation, sleep hygiene, and stimulus control instruction, sleep restriction treatment, relaxation training, cognitive therapy, and help with medication tapering. MEASUREMENT AND RESULTS From pre- to post-treatment, there was a 33% attrition rate, and attrition was related to referral status (i.e., dropouts were more likely to have been referred for treatment rather than recruited from the community). Using a mixed model analysis of variance procedure (ANOVA), results showed that online treatment produced statistically significant improvements in the primary end points of sleep quality, insomnia severity, and daytime fatigue. Online treatment also produced significant changes in process variables of pre-sleep cognitive arousal and dysfunctional beliefs about sleep. CONCLUSIONS Implications of these findings are that identification of who most benefits from online treatment is a worthy area of future study.
The Effects of Multidisciplinary Pain Management Treatment on Locus of Control and Pain Beliefs in Chronic Non‐Terminal Pain

ObjectiveTo determine whether chronic pain patients' beliefs and attributions about pain control are amenable to change in a short-term inpatient multidisciplinary pain management program. DesignNon-randomized consecutive sample with prospective, before–after treatment. SettingPain-management, tertiary care center in a major U.S. city. PatientsAll adult patients (n = 50) who were treated in an inpatient multidisciplinary pain management center were contrasted with those of a control group of 46 adult patients who were treated in an outpatient pain center. Outcome MeasuresPain Locus of Control Scale, the Pain Beliefs and Perceptions Inventory, subjective pain intensity, and medication usage were measured before and after treatment. ResultsStatistically significant posttreatment changes were found for the treatment group, but not the control group. Patients who completed the inpatient pain management program reported significant decreases in subjective pain intensity despite discontinuation of narcotic analgesics. Patients in the treatment group showed an increased sense of personal control over their pain and substantial decreases in attributions of pain control to powerful others and chance. Patients in the treatment group also showed a significant reduction in their endorsement of the belief that their pain was a mysterious phenomenon. ConclusionChronic non-terminal pain patients' beliefs about pain and attributions of pain control are amenable to change in a short-term inpatient multidisciplinary pain management program. These results suggest that an intensive multidisciplinary program involving psychotherapy might be more effective in treating chronic pain patients similar to those in this study than outpatient treatment without psychotherapy.
Effects of Homeopathic Preparations on Human Prostate Cancer Growth in Cellular and Animal Models

The use of dietary supplements for various ailments enjoys unprecedented popularity. As part of this trend, Sabal serrulata (saw palmetto) constitutes the complementary treatment of choice with regard to prostate health. In homeopathy, Sabal serrulata is commonly prescribed for prostate problems ranging from benign prostatic hyperplasia to prostate cancer. The authors' work assessed the antiproliferative effects of homeopathic preparations of Sabal serrulata, Thuja occidentalis, and Conium maculatum, in vivo, on nude mouse xenografts, and in vitro, on PC-3 and DU-145 human prostate cancer as well as MDA-MB-231 human breast cancer cell lines. Treatment with Sabal serrulata in vitro resulted in a 33% decrease of PC-3 cell proliferation at 72 hours and a 23% reduction of DU-145 cell proliferation at 24 hours (P<.01). The difference in reduction is likely due to the specific doubling time of each cell line. No effect was observed on MDA-MB-231 human breast cancer cells. Thuja occidentalis and Conium maculatum did not have any effect on human prostate cancer cell proliferation. In vivo, prostate tumor xenograft size was significantly reduced in Sabal serrulata–treated mice compared to untreated controls (P=.012). No effect was observed on breast tumor growth. Our study clearly demonstrates a biologic response to homeopathic treatment as manifested by cell proliferation and tumor growth. This biologic effect was (i)significantly stronger to Sabal serrulata than to controls and (ii)specific to human prostate cancer. Sabal serrulata should thus be further investigated as a specific homeopathic remedy for prostate pathology.
Is the phasing out of the agreement on textiles and clothing eroding competitiveness in Central America and the Dominican Republic

The Agreement on Textiles and Clothing (ATC) of the World Trade Organization (WTO), and the restrictions deriving therefrom, expired on 1 January 2005. This article quantifies the expected effect of the phasing out of ATC in the context of the free trade agreement between Central America, the Dominican Republic and the United States (DR-CAFTA). We argue that, other things equal, Central America and the Dominican Republic will obtain a smaller share of the United States market, owing to stronger competition from Asian countries, the consequent market reorganization, the rise of the “full package” system, and the lesser competitive advantage afforded by low wages in the value chain of the textile and clothing sectors. In the post-ATC era, other factors, such as just-in-time production and specialization, are the keys to competing advantageously on the international market, given the trend of integration in the links of that chain.
Modelling Atomic Actions for Activity Classification

In this paper, we present a model for learning atomic actions for complex activities classification. A video sequence is first represented by a collection of visual interest points. The model automatically clusters visual words into atomic actions based on their co-occurrence and temporal proximity using an extension of Hierarchical Dirichlet Process (HDP) mixture model. Our approach is robust to noisy interest points caused by various conditions because HDP is a generative model. Based on the atomic actions learned from our model, we use both a Naive Bayesian and a linear SVM classifier for activity classification. We first use a synthetic example to demonstrate the intermediate result, then we apply on the complex Olympic Sport 16-class dataset and show that our model outperforms other state-of-art methods.
Societal perspectives on over-the-counter (OTC) medicines.

BACKGROUND Over-the-counter (OTC) medicines are increasingly used for self-medication, but such products can be misused/abused. OBJECTIVES The aim of this study was to investigate the general public's opinion and perceptions of OTC medicines, including the misuse/abuse of such preparations. METHODS Data were collected using a survey administered to 1000 members of the public in 10 study sites in Northern Ireland, using a structured interview technique. The questionnaire was divided into four sections addressing: (a) attitudes towards community pharmacy and patients' contact with pharmacies; (b) attitudes towards the use of OTC medicines; (c) views on OTC medicines in terms of safety, potency and effectiveness; and (d) knowledge and opinion of abuse/misuse of OTC medicines. Data were coded and entered into a custom designed SPSS database for statistical analysis. RESULTS The majority of participants (74.6%) visited a community pharmacy at least once per month. Almost one-third (32.2%) of participants reported buying OTC drugs at least once per month and the majority (86.4%) would always or often follow the directions on the product. The general public in Northern Ireland were highly aware of the abuse potential of some OTC drugs, with the majority naming painkillers as the products most liable for abuse. Almost one third of the participants reported having personally encountered cases of OTC abuse. CONCLUSIONS This survey revealed that the general public had a high level of awareness of the abuse potential of OTC medicines. These findings indicate that pharmacists could be more proactive in the management of inappropriate OTC drug use.
Respiratory resistance measured by flow-interruption in a normal population.

Data on reference values of total respiratory resistance (Rint) in healthy people are limited. The aim of this study was to examine the relationship between Rint and gender, height, weight, age and smoking habits. The instrument used was the Jaeger Pneumoscope with a flow interruption device. The method is based on transient interruption of airflow at the mouth for a brief period during which alveolar pressure equilibrates with mouth pressure. Measurement of mouth pressure is used to estimate alveolar pressure prior to interruption. The ratio of this to the flow prior to interruption gives airway resistance. The Rint data were correlated with height, weight, age, gender and smoking habits in 172 healthy subjects. They had a normal lung function (VC, FEV1) and no signs of pulmonary disease. The important determining factor for the value of the Rint were height and age. The mean Rint of 172 subjects was 0.38 +/- 0.17 kPa.1-1.s. The average within-subject variability of repeated measurements of Rint expressed as coefficient of variation was 14.4 +/- 6.9%. Reference equation and normal values for Rint in a healthy population are related to height and age. The measurements were obtained with a commercially available interruption technique.
Icariin Promotes Angiogenic Differentiation and Prevents Oxidative Stress‐Induced Autophagy in Endothelial Progenitor Cells

Reduced tissue levels of endothelial progenitor cells (EPCs) and functional impairment of endothelium are frequently observed in patients with diabetes and cardiovascular disease. The vascular endothelium is specifically sensitive to oxidative stress, and this is one of the mechanisms that causes widespread endothelial dysfunction in most cardiovascular diseases and disorders. Hence attention has increasingly been paid to enhance mobilization and differentiation of EPCs for therapeutic purposes. The aim of this study was to investigate whether Icariin, a natural bioactive component known from traditional Chinese Medicine, can induce angiogenic differentiation and inhibit oxidative stress‐induced cell dysfunction in bone marrow‐derived EPCs (BM‐EPCs), and, if so, through what mechanisms. We observed that treatment of BM‐EPCs with Icariin significantly promoted cell migration and capillary tube formation, substantially abrogated hydrogen peroxide (H2O2)‐induced apoptotic and autophagic programmed cell death that was linked to the reduced intracellular reactive oxygen species levels and restored mitochondrial membrane potential. Icariin downregulated endothelial nitric oxide synthase 3, as well as nicotinamide‐adenine dinucleotide phosphate‐oxidase expression upon H2O2 induction. These antiapoptotic and antiautophagic effects of Icariin are possibly mediated by restoring the loss of mammalian target of rapamycin /p70S6K/4EBP1 phosphorylation as well as attenuation of ATF2 and ERK1/2 protein levels after H2O2 treatment. In summary, favorable modulation of the angiogenesis and redox states in BM‐EPCs make Icariin a promising proangiogenic agent both enhancing vasculogenesis and protecting against endothelial dysfunction. Stem Cells 2015;33:1863–1877
Epidermal Cysts: A Clinicopathological Analysis with Emphasis on Unusual Findings

Background: Epidermoid cysts, one of the common benign intradermal or subcutaneous tumors commonly result from the trauma to the pilosebaceous unit in the hair bearing area. In areas without hair, these cysts are considered implantation and proliferation of squamous epithelium into the dermis due to injury. Aims: The aim is to evaluate the clinicopathological details with emphasis on unusual findings related to epidermoid cysts. Study Design: This is a retrospective cross-sectional study carried out over 2 years. Materials and Methods: A total of 103 cases of epidermoid cysts were included in the study. The clinical details such as age, gender, sites, and dimensions were noted. The histopathological findings were evaluated and correlated with the clinical findings. Results: The highest incidence was observed in the age group of 21–30 years (23.3%, 24/103) and the most common affected region was the head and neck region (32%, 33/103). The size of cysts ranged from 0.3 to 9 cm in diameter with a mean of 2.1 cm. The unusual sites observed in this study were four at the left sole, two at right sole, two at prepuce, and one each at the right finger, left palm, and oral cavity. Histopathological findings included rupture of epidermoid cysts with giant cell reaction, melanin pigmentation, and association with other pathologies such as keloid and lipoma. Conclusion: Epidermoid cysts are common benign intradermal or subcutaneous tumors, but they can have unusual presentations and histopathological findings. Epidermoid cysts need early diagnosis and treatment as they can cause cosmetic and functional impairment.
Pharmacological activities of clobazam and diazepam in the rat: relation to drug brain levels.

Brain distribution and various pharmacological effects of clobazam and diazepam were studied in rats. When given at 10 mg/kg i.p. the compounds reached peak brain levels 15 min after injection, and showed similar half lives. At peak time brain levels were proportional to the dose administered. Very little of the N-desmethylmetabolite of each compound was found in the brain. Clobazam was less effective than diazepam in protecting rats from pentetrazol convulsions. Disrupting rota-rod performance and increasing punished responses in a "conflict" test, the relative potencies ranging from 4 to 8 in the various tests. The results are discussed in relation to the importance of animal species selection for predicting favourable therapeutic effects in humans.
Extended Nonparametric American Option Pricing

A nonparametric method of pricing American options was recently developed that requires only historical underlying price data (Alcock and Carmichael, 2008). We derive an extension to this method to include conditioning information from a small number of observed option prices. This additional information improves the overall accuracy of the method and enables pricing of illiquid options in an incomplete market. We explore the statistical properties of both the original method and our extension using a series of simulation studies. The original method slightly outperforms Black-Scholes estimators and numerical estimators (Crank-Nicholson) that use historical volatility. In contrast, the extended method presented here produces significant reductions in mean pricing errors. These reductions are most dramatic for out-of-the-money options; a result that is consistent with empirical results for related entropic methodologies for pricing European options.
Supervised Representation Learning for Audio Scene Classification

This paper investigates the use of supervised feature learning approaches for extracting relevant and discriminative features from acoustic scene recordings. Owing to the recent release of open datasets for acoustic scene classification problems, representation learning techniques can now be envisioned for solving the problem of feature extraction. This paper makes a step toward this goal by first introducing a supervised nonnegative matrix factorization (SNMF). Our goal through this SNMF is to induce the matrix decomposition to carry out discriminative information in addition to the usual generative ones. We achieve this objective by augmenting the nonnegative matrix factorization optimization problem with a novel loss function related to class labels of each column of the matrix to decompose. While the scale of the datasets available is still small compared to those available in computer vision, we have studied models based on convolutional neural networks. We have analyzed the performances of these models on the DCASE-16 dataset and a corrected version of the LITIS Rouen one. Our experiments show that despite the small-scale setting, supervised feature learning is favorably competitive compared to the current state-of-the-art features. We also point out that for smaller scale dataset, SNMF is indeed slightly less prone to overfitting than convolutional neural networks. While the performances of these learned features are interesting per se, a deeper analysis of their behavior in the acoustic scene problem context raises open and difficult questions that we believe, need to be addressed for further performance breakthroughs.