Miracle-dz/UniFAR-FTUs huggingface dataset:
How Taxing Is Tax Filing ? Leaving Money on the Table Because of Compliance Costs

I use a quasi-experimental design to estimate the burden of complying with the tax code. Employing a sample of US income tax returns, I observe the preferences of taxpayers when choosing between itemizing deductions and claiming the standard deduction. Taxpayers forego tax savings to avoid the hassle cost of itemizing, resulting in an average burden of itemizing of $617, with substantial heterogeneity. A revealed preference argument implies that itemizing deductions is as painful as working 19 hours. The burden of compliance is larger for richer households, consistent with the fact that the value of time increases with income. I explore two explanations for the result. First, it could be due to an extreme aversion to filing taxes. Such aversion implies that itemizing deductions imposes an aggregate compliance cost of 0.20% of GDP and back-of-the-envelope extrapolations to filing federal taxes yields an overall compliance cost of 1.25% of GDP. Second, if taxpayers are time inconsistent the axiom of revealed preferences fails, introducing a wedge between foregone benefits and compliance costs. Being present-biased leads taxpayers to forego large benefits even when compliance costs are relatively small. I provide evidence of taxpayers being present-biased. Both explanations – whether driven by preferences or mistakes – suggest that the burden imposed by tax compliance is significantly larger than previously estimated. I discuss policy implications of the result. JEL Classification: D03, H24, H31, H83, M41
Proliferation and migration of primordial germ cells in We/We mouse embryos

We have examined the numbers and distribution of primordial germ cells in We/We, We/+, and +/+ mouse embryos using Southern blotting to determine embryo genotypes. At early somite stages (5–7 somites: approximately 81/2 days post coitum [dpc]) there are 50 to 100 germ cells in embryos of all genotypes. The number of germ cells in We/+ and +/+ embryos then begins to increase: at later somite stages (17–19 somites: approximately 91/2 dpc) they number about 200, and by 101/2 dpc there are approximately 725We/+ and 850 +/+ germ cells. During this time, however, the number of germ cells in We/We embryos remains less than 100. At 81/2 dec, the distribution of germ cells in the hindgut endoderm is the same in all genotypes. By 91/2 dpc, 30% of We/We germ cells are found in ectopic sites (allantois and vitelline artery); germ cell distribution along the length of the hindgut appears normal, but germ cells remain confined to the floor of the gut in We/We embryos, rather than being distributed around its circumference as in the other two genotypes. By 101/2 days, the migration of We/We germ cells through the dorsal mesentery lags behind that of the other genotypes, and a larger proportion remains in the gut wall. © 1993 Wiley‐Liss, Inc.
Concurrent validity of the Alcohol Use Disorders Identification Test (AUDIT) and AUDIT zones in defining levels of severity among out-patients with alcohol dependence in the COMBINE study.

AIMS To examine among alcohol-dependent out-patient clients the concurrent validity of the Alcohol Use Disorders Identification Test (AUDIT) total score and 'zones' suggested by the World Health Organization for defining levels of severity of alcohol use problems. DESIGN Participants were classified into AUDIT zones (AUDIT total score = 8-15, 16-19, 20-40) and compared on measures of demographics, treatment goals, alcohol consumption, alcohol-related consequences, severity of dependence, physiological dependence, tolerance, withdrawal and biomarkers of alcohol use. SETTING Eleven out-patient academic clinical research centers across the United States. Participants Alcohol dependent individuals (n = 1335) entering out-patient treatment in the Combined Pharmacotherapies and Behavioral Interventions (COMBINE) study. MEASUREMENTS The AUDIT was administered as part of an initial screening. Baseline measures used for concurrent validation included the Structured Clinical Interview for Diagnostic and Statistical Manual, 4th edition (DSM-IV) Disorders, the Alcohol Dependence Scale, the Drinker Inventory of Consequences, the Obsessive-Compulsive Drinking Scale, the University of Rhode Island Change Assessment, the Thoughts about Abstinence Scale, the Form-90, %carbohydrate-deficient transferrin and gamma-glutamyl transferase. Findings Indicators of severity of dependence and alcohol-related problems increased linearly with total score and differed significantly across AUDIT zones. The highest zone, with scores of 20 and above, was markedly different with respect to severity from the other two zones and members of this group endorsed an abstinence goal more strongly. CONCLUSIONS The AUDIT total score is a brief measure that appears to provide an index of severity of dependence in a sample of alcohol-dependent individuals seeking out-patient treatment, extending its potential utility beyond its more traditional role as a screening instrument in general populations.
Thalamic dementia and motor neuron disease

A 46-year-old woman developed a progressive neurologic disorder over the course of 30 months which was characterized by profound dementia complicated by a motor neuron disorder that became evident 10 months prior to death. Postmortem examination of the nervous system disclosed extensive neuronal loss and gliosis of the thalamus, predominantly involving the dorsomedial nuclei, as well as severe degeneration of the corticospinal tracts, spinal anterior horns, and hypoglossal nuclei. The disease could not be transmitted to experimental animals by intracerebral inoculation of the patient's brain tissue. This case represents a unique dementing disorder, possibly familial, with associated motor neuron disease.
CD34+ selected bone marrow grafts are radioprotective and establish mixed chimerism in dogs given high dose total body irradiation.

BACKGROUND Canine stem cell transplantation models have provided important preclinical information for human clinical studies. The recent cloning of cDNA for canine CD34 and the production of monoclonal antibodies that recognize canine CD34 have been the basis for the development of techniques for the large-scale enrichment of canine hematopoietic progenitor cells. In this study, we evaluated the in vivo functional properties of canine bone marrow CD34+ cells after a myeloablative conditioning regimen. METHODS After 920 cGy total body irradiation, three dogs received infusion of autologous CD34+ selected cells from the marrow, three dogs CD34+ depleted autologous marrow cells, and two dogs received CD34+ autologous marrow cells that were immunomagnetically selected and then further purified by cell sorting. In addition, four dogs received allogeneic marrow enriched for CD34+ cells from dog leukocyte antigen-identical littermates to investigate long-term repopulating function of CD34+ cells. Chimerism studies were performed using polymerase chain reaction to detect highly polymorphic microsatellite markers. RESULTS In three recipients of autologous marrow enriched for CD34+ cells to between 29% and 70% (1.6 x 10(6) to 3.4x10(6) CD34+ cells/kg), prompt and full hematopoietic recovery occurred, whereas in three dogs that received marrow depleted of CD34+ cells (1 x 10(7) cells/kg), no hematopoietic recovery was achieved. In two dogs that received highly purified CD34+ cells (purity: 98% and 96%, 0.79x10(6) to 0.547x 10(6) CD34+ cells/kg), delayed but full hematopoietic recovery was seen. Three of four allograft recipients of 1.75x10(6) to 6.8x10(6) CD34+ cells/kg engrafted and showed full hematopoietic recovery, whereas one dog rejected the graft. The three long-term survivors showed stable mixed hematopoietic chimerism with predominantly donor hematopoiesis. CONCLUSION Transplantation of canine CD34+ cells after lethal total body irradiation provides radioprotection and gives rise to long-term hematopoietic reconstitution. Stable donor/host mixed chimerism was observed in allograft recipients most likely as a result of T-cell depletion of the grafts. Our findings suggest a future role for canine preclinical transplant studies involving in vitro manipulation of hematopoietic pro.
The Effect of Oxidative Stress on Pulmonary Involvement in Patients with Systemic Sclerosis

Introduction: The aim of this study was to evaluate the relationship between oxidative stress and pulmonary involvement and its severity in patients with systemic sclerosis (SSc). Materials and Methods: 34 patients (30 female, 4 male) and 27 healthy volunteers (21 female, 6 male) were included into the study. All patients fullfilled the American College of Rheumatology criteria for the diagnosis of SSc. Oxidant-antioxidant enzymes malondialdehyde (MDA), Superoxide dismutase (SOD), catalase (CAT), glutathione peroxidase (GSH-PX), xanthine oxidase (XO), and adenosine deaminase (ADA) enzyme activities were measured by spectrophotometric methods. Results: Plasma ADA levels was significantly higher in patients than the control group. On contrary, XO levels of erythroctes were lower. Of 34 patients, 11 had no pulmonary involvement, 14 had mild to moderate and 9 had severe-end stage pulmonary involvement. In patients with pulmonary involvement, plasma XO level was statistically significantly lower but intraerythrocyte XO levels were higher (not statistically significant) than the patients without pulmonary involvement. Severe-end stage group had significantly higher intraerythrocyte XO activity. In limited early disease, intraerythrocyte SOD level was significantly lower than the other groups. Plasma MDA level was significantly higher in limited early and diffuse early disease. Plasma MDA, GSH-PX and intraerythrocyte ADA levels were negatively correlated with disease duration. Intraerythrocyte MDA level was positively correlated with pulmonary arterial pressure. Conclusions: This study may show that besides the role in the pathogenesis of systemic sclerosis, oxidative stress may also play a role in the severity of the pulmonary involvement of the disease.
Apolipoprotein E ϵ2 Is Associated with New Hemorrhage Risk in Brain Arteriovenous Malformations

OBJECTIVE:Patients with brain arteriovenous malformation (AVM) are at life-threatening risk of intracranial hemorrhage (ICH). Identification of genetic variants associated with increased new ICH risk would facilitate risk stratification and guide therapeutic intervention. METHODS:Brain AVM patients evaluated at University of California, San Francisco or Kaiser Permanente Northern California were followed longitudinally. Primary outcome was new ICH after diagnosis; censoring events were any AVM treatment or last follow-up examination. The association of ApoE ϵ2 and ϵ4 genotype with new ICH was evaluated by Kaplan-Meier survival analysis and further characterized via a Cox proportional hazards model. RESULTS:We genotyped 284 brain AVM patients (50% women; 57% Caucasian; median follow-up time, 0.3 yr) including 18 patients with a history of new ICH). ApoE ϵ2, but not ApoE ϵ4 genotype, was associated with new ICH (P = 0.0052). ApoE ϵ2 carriers had fivefold increased risk of new ICH (hazard ratio, 5.09; 95% confidence interval, 1.46–17.7; P = 0.010; Cox proportional hazards model adjusting for race/ethnicity and clinical presentation). Subset analysis in the largest homogenous ethnic subcohort (Caucasians) confirmed the increased risk of new ICH in ApoE ϵ2 carriers (hazard ratio, 8.71; 95% confidence interval, 1.4–53.9; P = 0.020; multivariate model adjusting for clinical presentation). CONCLUSION:ApoE genotype may influence the risk of ICH in the natural course of brain AVM. The identification of genetic predictors of ICH risk may facilitate estimation of AVM natural history risk and individualize clinical decision-making and therapeutic recommendations.
Molecular basis for asymmetry sensing of siRNAs by the Drosophila Loqs-PD/Dcr-2 complex in RNA interference

Abstract RNA interference defends against RNA viruses and retro-elements within an organism's genome. It is triggered by duplex siRNAs, of which one strand is selected to confer sequence-specificity to the RNA induced silencing complex (RISC). In Drosophila, Dicer-2 (Dcr-2) and the double-stranded RNA binding domain (dsRBD) protein R2D2 form the RISC loading complex (RLC) and select one strand of exogenous siRNAs according to the relative thermodynamic stability of base-pairing at either end. Through genome editing we demonstrate that Loqs-PD, the Drosophila homolog of human TAR RNA binding protein (TRBP) and a paralog of R2D2, forms an alternative RLC with Dcr-2 that is required for strand choice of endogenous siRNAs in S2 cells. Two canonical dsRBDs in Loqs-PD bind to siRNAs with enhanced affinity compared to miRNA/miRNA* duplexes. Structural analysis, NMR and biophysical experiments indicate that the Loqs-PD dsRBDs can slide along the RNA duplex to the ends of the siRNA. A moderate but notable binding preference for the thermodynamically more stable siRNA end by Loqs-PD alone is greatly amplified in complex with Dcr-2 to initiate strand discrimination by asymmetry sensing in the RLC.
Vitamin D level among patients with sickle cell anemia and its influence on bone mass

Vitamin D status varies with age, sex, body mass index (BMI), race, skin color, latitudes, sun exposure, and dietary intake [1]. A level between 52 and 72 nmol/l (21-29 ng/ml) has been defined as a state of insufficiency and a level of <50 nmol/l (<20 ng/ml) as vitamin D deficiency [2]. Vitamin D deficiency has been found to be common among the healthy Saudi population [3,4]. Homozygous sickle cell disease (SCD-SS) is also common in Saudi Arabia, affecting up to 5.27% of the population [5]. Young Saudi patients with homozygous sickle cell disease were found to have high prevalence of low bone mass [6,7]. We hypothesize that low 25(OH)D could be one of the influencing factors among Saudi patients with homozygous SCD for decreased bone density.
Serum thrombopoietin levels in patients with aplastic anaemia

Endogenous serum thrombopoietin (TPO) levels were measured in 31 patients with aplastic anaemia (AA) using an enzyme immunoassay with a sensitivity of 20 pg/ml. The median platelet count for all AA patients was 30 ± 29 × 109/l (range 5–102) compared with a median of 284 ± 59 × 109/l (range 148–538) for normal controls. Serum TPO levels were significantly elevated in all patients compared with normals (1706 ± 1114.2, range 375–5000 v 78 ± 54, range 16.5–312.9, P < 0.0001). There was no correlation between serum TPO levels and the degree of thrombocytopenia in AA patients, but TPO levels were significantly higher in patients who were platelet transfusion dependent than in patients who were transfusion independent (P < 0.01). There was a trend for higher TPO levels in patients with severe AA compared with non‐severe AA patients. Clinical trials of TPO and a related truncated, pegylated molecule, megakaryocyte growth and development factor (PEG‐rHuMGDF), are awaited to determine whether treatment with these drugs will result in increased platelet counts in patients with AA.
Physiological profiles of the Canadian National Judo Team.

The physiology of Canadian National Judo Team members is described. These athletes differed widely in body size (height 157.4-187.7 cm; mass 56.5-100.8 kg). Aerobic fitness (treadmill) was high (VO2max = 4.49 I.min-1; 59.2 mL.kg-I.min-I), but relative VO2max decreased with increasing body mass. Elite judoka of other nations (Australia, 53.2; Poland, 59.0; Norway, 58.5) had comparable aerobic fitness. Significant (p less than 0.05) correlations between upper- (arm cranking, PWC170) versus lower-body aerobic fitness (r = 0.48), and upper- versus lower-body anaerobic power (r = 0.89) and capacity (r = 0.88) (Wingate) were observed. Peak power output (AnPP = 9.3 W.kg-I) and anaerobic capacity (AnCap = 260 J.kg-I) during arm cranking averaged 80% of leg-cranking values (AnPP = 13.7 W.kg-I; AnCap = 320 J.kg-I). Upper-body strength (bench press, one repetition, maximum = 100 kg) was also associated with upper-body anaerobic power (r = 0.72). Judoka exhibit a high degree of aerobic and anaerobic conditioning, and a pattern of total body fitness that is specifically required for their sport.
Spiritual Coping and Anxiety in Palliative Care Patients: A Pilot Study

Patients often rely on spirituality to cope with anxiety, yet it is not known if spiritual coping actually helps patients deal with anxiety. The present study was designed, therefore, to examine this relationship. A series of patients who were referred to the palliative care team at New York University, Langone Medical Center (N = 44) were interviewed about their spiritual coping and anxiety. Anxiety was measured using the first three items of the GAD-7. Fourteen items, which were adapted from existing scales, were used to create the “Beliefs and Activities Spirituality Scale” (BASS), having two subscales: Activities (α = .79) and Beliefs (α = .82). Anxiety had a significant negative correlations with the total BASS (r = −.56), and the Activities (r = −.52) and Beliefs (r = −.42) subscales. The salubrious association of spiritual coping and anxiety remained for the BASS and the Activities subscale, after controlling for demographic variables.
Hepatoprotective activity of a polyherbal mixture in ferrous sulphate and ethanol induced hepatotoxicity experimental animals

Protective effect of a polyherbal mixture was evaluated for their hepatoprotective activity against ferrous sulphate and ethanol intoxication. Biochemical estimations for AST, ALT, ALP, Total bilirubin and Total protein were carried out at the end of treatment schedule for respective models. The mixture of equivalent amounts the extracts of Picrorhiza kurrao, Embilica officinalis, Andrographis paniculata, Eclipta alba to constitute total doses T50 mg was prepared. The hepatoprotective effects polyherbal mixture were estimated by liver function test and serum profile. The results revealed that polyherbal mixture produced significant hepatoprotective effect by decreasing serum transaminase like AST, ALT, ALP (alkaline phosphatase) and total bilirubin, but also significantly increased the levels of total protein. Morphological parameter like liver weight was restored by the polyherbal mixture. The effects of polyherbal mixture were comparable with standard drug silymarin.
Characteristics of Patients with Oseltamivir-Resistant Pandemic (H1N1) 2009, United States

During April 2009–June 2010, thirty-seven (0.5%) of 6,740 pandemic (H1N1) 2009 viruses submitted to a US surveillance system were oseltamivir resistant. Most patients with oseltamivir-resistant infections were severely immunocompromised (76%) and had received oseltamivir before specimen collection (89%). No evidence was found for community circulation of resistant viruses; only 4 (unlinked) patients had no oseltamivir exposure.
Some effects of unsaturated oils given to dairy cows with rations of different roughage content

Summary Three experiments were conducted to determine the effect of feeding polyunsaturated fish oils to dairy cows receiving rations of high, medium or low roughage content. In the rumen, the decreases in the proportion of acetic acid and increases in propionic acid induced by the oils became greater as the amount of oil given was increased but the magnitude of the response to any dose depended upon the composition of the basal diet. The effects on volatile fatty acids (VFA) proportions of small amounts of the oils (125–150 ml/day) were greatest with the low-roughage rations. With large doses of oil (375–450 ml/day) the responses were variable but it is concluded that, in general, changes in VFA proportions are least with low-roughage rations. The fat content of milk was more sensitive to dietary oil supplementation than were the rumen VFA proportions. When the unsaturated oils were given there was a decrease in milk fat percentage and an increase in the proportion of unsaturated fatty acids in the fat; there was also increased incorporation of fatty acids with more than 18 carbon atoms in the milk fat. The metabolism in the rumen tended to become adapted to the feeding of 150 ml/day of oil, the VFA pattern returning during the second and third week of supplementation to that observed before the addition of oil.
Blink reflex recovery curves in blepharospasm, torticollis spasmodica, and hemifacial spasm

R1 and R2 blink reflex responses to single and paired stimuli were investigated in 23 control subjects: 21 patients with blepharospasm (BSP), 20 patients with torticollis spasmodica (TS), and 23 with hemifacial spasm (HFS). For paired stimuli, we compared measurements of area and peak responses at two and three times R2 threshold. R1 and R2 indices were calculated as the average of the recovery values at 0.5‐, 0.3‐, and 0.21‐s interstimulus intervals to test individual patients. Peak amplitude measurements at three times R2 threshold were optimal. The R2 index was abnormal in 67% of BSP patients, 37% of TS patients, and 50% of HFS patients on the affected side and 20% on the unaffected side. A normal R2 index in one third of patients with BSP may indicate that different pathophysiological mechanisms are involved in this type of focal dystonia. © 1996 John Wiley & Sons, Inc.
A multimodal support group with Hispanic traumatic brain injury survivors.

OBJECTIVES (a) To design and pilot a culturally sensitive and neuropsychologically informed support group addressing barriers to emotional, social, and vocational adjustment among high-level functioning Hispanic/Latino TBI survivors. (b) To determine efficacy through outcome measures. INTERVENTION Ten-week multimodal, culturally sensitive support group focusing on TBI sequelae education, relaxation techniques, coping skills development, behavioral goal setting and monitoring, and family participation. PARTICIPANTS Six Spanish-speaking high-level functioning TBI survivors aged 20-42. SETTING Outpatient neuropsychological assessment and treatment center. OUTCOME MEASURES Beck Hopelessness Scale; Purpose in Life Test; Perceived Self-Regulatory Ability Inventory. RESULTS Participants' sense of personal destiny and feelings of hopelessness improved, as evidenced by objective measures and self-report. A telephone interview a year later indicated that gains had been maintained, and most participants were vocationally active. CONCLUSIONS Results underscore the importance of considering linguistic and ethnic factors in developing support groups.
Steep Slope Field-Effect Transistors With Ag/TiO2-Based Threshold Switching Device

In this letter, we demonstrate a steep slope field-effect transistor (FET) using a threshold switching (TS) device. The Ag/TiO2-based TS device reported in our previous work was implemented in series with the drain region of a transistor. Since the TS device has an abrupt transition between the OFF- and ON-states and vice versa, the transistor has a 5-mV/decade subthreshold slope and a high ON/OFF-current ratio (ION/IOFF) of >107 with a low drain voltage (0.3 V). Furthermore, the threshold voltage (Vth,FET) of the transistor can be tuned by controlling the thickness of the TS device.