Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax Setting in a Federal System: the Case of Personal Income Taxation in Canada

In a decentralised tax system, the effects of tax policies enacted by one government are not confined to its own jurisdiction. First, if the tax base is mobile, tax rate increases by one regional government will raise the amount of taxes collected by other regional governments (horizontal tax externality). Second, if both the regional and the federal levels of government co-occupy the same fields of taxation, tax rate increases by one layer of government will reduce taxes collected by the other (vertical tax externality). Third, as Smart (1998) shows, if equalisation transfers are present, an increase in the standard equalisation tax rate provides incentives to raise taxes to the receiving provinces. In order to check the empirical relevance of these hypotheses, this paper estimates provincial tax setting functions with data on Canadian personal income taxation for the period 1982- 96. We find a significant positive response of provincial tax rates to changes in the federal income tax rate, the tax rates of competing provinces, and the standard equalisation rate (only for receiving provinces). We also find that the reaction to horizontal competition is stronger in the provinces that do not receive equalisation transfers.
Trapping for invasive crayfish: comparisons of efficacy and selectivity of baited traps versus novel artificial refuge traps

Non-native crayfish can dominate the invertebrate biomass of invaded freshwaters, with their high ecological impacts resulting in their populations being controlled by numerous methods, especially trapping. Although baited funnel traps (BTs) are commonly used, they tend to be selective in mainly catching large-bodied males. Here, the efficacy and selectivity of BTs were tested against an alternative trapping method based on artificial refuges (ARTs) that comprised of a metal base with several tubes (refuges) attached. The target species was signal crayfish Pacifastacus leniusculus in an upland river in southwest England. Trapping was completed in April to October over two consecutive years. In total, 5897 crayfish were captured, with 87% captured in ARTs. Comparison of the catch per unit effort (CPUE) between the trapping methods in the same 24 hour periods revealed significantly higher CPUE in ARTs than of BTs. ARTs fished for 6 consecutive days had higher catches than both methods over 24 hours. Whilst catches in BTs were significantly dominated by males (1.49M:1F), the sex ratio of catches in ARTs was 0.99M:1F. The mean carapace length of crayfish was also significantly larger in BTs (43.2 ± 0.6 mm) than in ARTs (33.6 ± 0.2 mm). Thus, ARTs had higher CPUE over 24 hour and 6 day periods versus BTs and also captured a greater proportion of smaller and female individuals. These results indicate that when trapping methods are deployed for managing invasions, the use of ARTs removes substantial numbers of crayfish of both sexes and of varying body sizes.
Factors Affecting Users’ Acceptance of E-Billing System in Surakarta Tax Office

This research aimed to analyze factors that affected the acceptance of e-billing system of Surakarta tax office with Unified Theory of Acceptance and Use of Technology (UTAUT) model. The survey was done on electronic billing (e-billing) system users in Surakarta. Partial Least Square-Structural Equation Modelling (PLSSEM) was used to analyze the users’ intention in adopting e-billing system. The result indicates that two UTAUT variables (performance expectancy and social influence) affect the system usage significantly. Meanwhile, the other variables like effort expectancy and facilitating conditions do not affect e-billing system adoption in Indonesia.
Aerosol processing and CCN formation of an intense Saharan dust plume during the EUCAARI 2008 campaign

Abstract. Atmospheric processing and CCN formation of Saharan dust is illustrated through the analysis of a case of dust transport over northern Europe. This spread of dust is investigated by combining satellite, airborne and ground-based observations and the non-hydrostatic meso-scale model Meso-NH. The altitude of the dust plume during its transport to northwestern Europe was assessed using the CALIPSO observations and our model results. The major dust plume was transported toward Mediterranean and European regions between 2 and 5 km above sea level (a.s.l.). This is confirmed by an average particle depolarization ratio equal to 30%. Due to transport, this layer split into two layers over northern Europe, and we analyzed in this paper possible mixing of the European pollution aerosol with dust particles in the lower layer. The simulations have shown that the lower dust layer has interacted with the anthropogenic aerosol mainly over Belgium and the Netherlands. The analyses of numerical simulation results show that mineral dust particles accumulated soluble material through internal mixing over the Netherlands. The value of the CCN0.2 / CN ratio obtained over the Netherlands (~ 70%) is much greater than those observed over the Saharan region. In addition over the Netherlands, the CCN measurement reached 14 000 particles cm−3 at 0.63% supersaturation level on 30 May. Our model results reveal that more than 70% of the CCN concentration observed on 30 May can be explained by the presence of Saharan aged dust. The study reveals that heterogeneous reactions with inorganic salts converted this Saharan mineral dust into compounds that were sufficiently soluble to impact hygroscopic growth and cloud droplet activation over the Netherlands.
The Effects of Four Organic Soil Conditioners on Aggregate Stability, Pore Size Distribution, and Respiration Activity in a Sandy Loam Soil

In coarse-textured soils, low water and nutrient holding capacity due to the high number of macropores limits crop growth. To minimize these limitations the application of various soil conditioners (SCs) has been extensively used in recent decades. The objective of this study was to investigate the influences of anionic polyacrylamide (PAM), cattle manure (M), vermicompost (VC), and biological sludge (BS) as organic SCs on mean weight diameter (MWD) of aggregates, water aggregate stability (WAS), pore size distribution (PRSD), and respiration activity (RA) of a sandy loam soil. PAM (0.25 and 0.5 g kg-1 of air-dried soil), M (12.5 and 25 g kg-1 of air-dried soil), VC (2.5 and 5 g kg-1 of air-dried soil), and BS (1.7 and 3.4 g kg-1 of air-dried soil) were mixed with soil and uniformly packed into large and small pots, and then incubated in a greenhouse with FC moisture content of 0.7-0.8 and temperature of 22 ± 4 °C for 6 months. Large pots were used for soil sampling in order to measure MWD, WAS, and PRSD at 7, 30, 60, 120, and 180 days. Respiration activity was measured at the same times in small pots. All SCs, irrespective of their concentrations, significantly (P
The Role of Staphylococcus aureus Superantigens in Pediatric Atopic Dermatitis

*Corresponding Author: Amal A. Wafy Department of Microbiology & Immunology, Faculty of Medicine, Tanta University, Tanta, Egypt; Tel. : 01110102232 amlwafy@gmail.com Background: Atopic dermatitis (AD) is a chronic inflammatory skin disease prevalent in children with a rate of 60–90% of superantigen producing staphylococcal colonisation that may play a role in its pathogenesis. Objective: This study aims to investigate the role of superantigen in the pathogenesis of atopic dermatitis by identifying enterotoxins producing S. aureus on the skin and nose of the patients using reverse passive latex agglutination test. Methodology: This study comprised 44 cases with atopic dermatitis attending the Outpatient Clinic of Dermatology & Paediatric Departments of Tanta University Hospital from December 2016 to the end of November 2017. Twenty healthy control volunteers were included. Results: Bacteriological skin cultures of patients revealed colonization with staph. aureus in(72.2)%, whereas, only 6 normal subjects (30%) showed positive cultures. This difference was statistically significant. Culture of nasal swabs revealed colonization with S. aureus in 21 atopic patients (47.2%) and only 8 subjects of control group (40%) with a statistically non significant difference. Wet lesions (in 23 patients) showed highly statistically significant colonization with S. aureus in comparison to dry lesions (in 6 patients). Out of the (32) positive staph. cultures from the skin of patients,(18) isolates were enterotoxin producers;(3) isolates produced enterotoxin A,(4) produced enterotoxin B,(9) produced enterotoxin C and (2) produced enterotoxin D. In control group, only (2) positive skin cultures were enterotoxins producers; (1) produced enterotoxin B and (1) produced enterotoxin C. , the statistical difference was significant. Out of (21) nasal positive Staphylococcal cultures, 6 isolates were enterotoxins producers. Four of them produced enterotoxin B and two produced enterotoxin C. In control group, only 2 positive nasal cultures were enterotoxins producers; one produced enterotoxin B and one produced enterotoxin C. After treatment, skin lesions were clinically improved and the number of positive cultures were reduced from 18 to 8 (6 of them were still superantigen producing). This difference was significant. Conclusion: It is concluded that daily skin care, use of topical steroids and systemic anti-Staphylococcal antibiotics, are necessary to reduce skin inflammation.
327-335 Constantino-Santos DMA.pmd

Angiostrongylus cantonensis is a parasitic nematode that causes eosinophilic meningitis in humans. Accidental infection occurs by consumption of contaminated intermediates, such as the giant African land snail, Achatina fulica. This study surveyed the presence of A. cantonensis juveniles in A. fulica populations from 12 sites in Metropolitan Manila, Philippines using the SSU rDNA. Fourteen distinct sequences from 226 nematodes were obtained; of these, two matched A. cantonensis and Ancylostoma caninum, respectively, with 100% identity. Exact identities of the remaining twelve sequences could not be determined due to low percent similarities. Of the sequenced nematodes, A. cantonensis occurred with the highest frequency (139 out of 226). Most of these (131 out of 139) were collected in just one area in Quezon City. Nematode infection of A. fulica in this area and two others from Makati and another area in Quezon City, respectively, were highest, combining for 95% of the total infection. Ancylostoma caninum, on the other hand, was detected in four different sites. A. caninum is a canine parasite, and this is the first report of the nematode in A. fulica. These results cause public health concerns as both A. cantonensis and A. caninum are zoonotic to humans.
Modelling, Analysis and Performance Evaluation of Power Conversion Unit in G2V/V2G Application—A Review

In response to climate change, which is caused by the increasing pollution of the environment and leads to the deterioration of human health, future electricity generations should reduce reliance on fossil fuels by growing the use of clean and renewable energy generation sources and by using clean vehicle technologies. Battery storage systems have been recognized as one of the most promising approaches for supporting the renewable energy generation sources and cleanly powering vehicles instead of burning gasoline and diesel fuel. However, the cost of batteries is still a prominent barrier for their use in stationary and traction applications. As a rule, the cost of batteries can be decreased by lowering material costs, enhancing process efficiencies, and increasing production volume. Another more effective solution is called Vehicle-to-grid (V2G) application. In V2G application, the battery system can be used to support the grid services, whereas the battery is still in the vehicle. To make a battery system economically viable for V2G/G2V applications, an effective power-electronics converter should be selected as well. This converter should be supported by an advanced control strategy. Therefore, this article provides a detailed technical assessment and review of V2G/G2V concepts, in conjunction with various power-electronics converter topologies. In this paper, modeling and detailed control strategies are fully designed and investigated in terms of dynamic response and harmonics. Furthermore, an extensive design and analysis of charging systems for low-duty/high-duty vehicles are also presented.
Journal of Agricultural & Food Industrial Organization The Impact of Perceived Prices on Willingness to Pay in Experimental Auctions

While experimental auctions are demand revealing in theory, recent studies question whether bids fully reflect willingness to pay due to the presence of outside substitutes available in conventional markets. The presence of outside substitutes implies that bids should theoretically be censored from above at the market price. While bid price censoring has been recognized in the literature, previous research has not examined the specific dollar level at which bids should be censored—the price at which a product can actually be purchased outside of the experimental auction or the price at which participants believe it can be purchased. We provide evidence from a field interview and experimental auction that individual-specific “perceived prices” differ from actual market prices. The dichotomy between perceived and true market prices is shown to have significant implications for econometric analysis of bid price data.
Very Compact Millimeter Sizes for Composite Star-forming/AGN Submillimeter Galaxies

We report the study of the far-infrared (IR) sizes of submillimeter galaxies (SMGs) in relation to their dust-obscured star formation rate (SFR) and active galactic nuclei (AGN) presence, determined using mid-IR photometry. We determined the millimeter-wave ( m) sizes of 69 Atacama Large Millimeter/submillimeter Array (ALMA)-identified SMGs, selected with confidence on ALMA images ( –7.4 mJy). We found that all of the SMGs are located above an avoidance region in the size-flux plane, as expected by the Eddington limit for star formation. In order to understand what drives the different millimeter-wave sizes in SMGs, we investigated the relation between millimeter-wave size and AGN fraction for 25 of our SMGs at z = 1–3. We found that the SMGs for which the mid-IR emission is dominated by star formation or AGN have extended millimeter-sizes, with respective median and kpc. Instead, the SMGs for which the mid-IR emission corresponds to star-forming/AGN composites have more compact millimeter-wave sizes, with median kpc. The relation between millimeter-wave size and AGN fraction suggests that this size may be related to the evolutionary stage of the SMG. The very compact sizes for composite star-forming/AGN systems could be explained by supermassive black holes growing rapidly during the SMG coalescing, star-formation phase.
On the equations of the large-scale ocean

As a preliminary step towards understanding the dynamics of the ocean and the impact of the ocean on the global climate system and weather prediction, the authors study the mathematical formulations and attractors of three systems of equations of the ocean, i.e. the primitive equations (the PEs), the primitive equations with vertical viscosity (the PEV2s), and the Boussinesq equations (the BEs), of the ocean. These equations are fundamental equations of the ocean. The BEs are obtained from the general equations of a compressible fluid under the Boussinesq approximation, i.e. the density differences are neglected in the system except in the buoyancy term and in the equation of state. The PEs are derived from the BEs under the hydrostatic approximation for the vertical momentum equation. The PEV2s are the PEs with the viscosity for the vertical velocity retained. This retention is partially based on the important role played by the viscosity in studying the long time behaviour of the ocean, and the Earth's climate.
NOVEL TURBULENCE CONTROL STRATEGY FOR SIMULTANEOUSLY ACHIEVING FRICTION DRAG REDUCTION AND HEAT TRANSFER AUGMENTATION

An attempt is made for simultaneous, but independent control of skin friction reduction and heat transfer enhancement in a turbulent channel flow. First, a mathematical relation is derived of the contribution of turbulent heat flux to the Nusselt number. Two different thermal boundary conditions are considered:(1) isothermal condition, where two walls are kept at constant, but different temperatures; (2) isoflux condition, where both walls are heated at a given wall heat flux. By utilizing the difference between the derived relation and the similar relation for the skin friction (Fukagata et al., 2002), a strategy for the simultaneous control is proposed. The effects of the control strategy are examined by means of direct numerical simulation.
CORROSION OF REINFORCING STEEL IN GGBS CONCRETE DUE TO CYCLIC EXPOSURE OF CHLORIDE AND CARBONATION

Better chloride resistance; however, worse carbonation resistance of GGBS concrete compared to that of OPC concrete are well known. Also there is a possibility that RC structure is exposed to both chloride and carbonation. So objective of this research is to study corrosion of steel in GGBS concrete under cyclic exposure to carbonation and chloride. GGBS concretes were mixed with different replacement ratios. Specimens, individually or cyclically exposed to chloride and carbon dioxide, were measured corrosion by half-cell potential. Results show that corrosion was accelerated by NaCl-CO2 cycle but retarded by water-CO2 cycle. Corrosion of reinforcing steel in concrete structure is one of the most significant factors deteriorating reinforced concrete structure. Normally, the high alkalinity of cement hydration product prevents the reinforcing steel from corrosion by providing passivating ferric oxide film around the steel. This film protects steel from moisture and oxygen that causes corrosion. However, the alkalinity of concrete can be affected by presence of aggressive agents such as carbon dioxide and sulphur dioxide permeating into concrete. Both of them react with alkali hydroxides, forming other compounds such as carbonates or sulphates, and thus reduce the alkalinity. The passivating film is usually destroyed, if the reduction zone of alkalinity spreads through the depth of steel. Nevertheless, if chloride ions exist in the vicinity of the steel, the passivating film can be locally destroyed even though the surrounding concrete is still high in alkalinity and, therefore, corrosion is also possible. Once corrosion occurs, formed rust swell up to 600% of the volume of the steel from which it is formed. Pressure caused by this volume change is then generated inside the concrete structure then results in cracking and spalling of concrete. There are a number of electrochemical techniques for measuring the severity of rebar corrosion, each with certain advantages and limitations. Half-cell potential measurement is one of the simplest methods to assess state of steel corrosion. ASTM C876 and JSCE-E 601 provide standard test method for half-cell potential measurement of uncoated rebar in concrete structure. Guideline for interpreting measured half-cell potential value provided by ASTM C876 is shown in Table 1. However, there are many factors should be considered before interpreting results such as condition of cover concrete, or type of rebar. Uomoto(1) showed that measured half-cell potential values at concrete surface can be considered as actual value at steel surface, if cover
The Effects of Non-Tariff Measures on Prices, Trade, and Welfare: CGE Implementation of Policy-Based Price Comparisons

The global economic effects of eliminating certain significant categories of non-tariff measures (NTMs) are estimated in a CGE context. As a first step, a database of institutional information identifying alleged instances of NTMs for particular products and countries is constructed based on WTO, U.S. Government, and EU sources, and compared with the UNCTAD policy inventory. This database is then concorded to a GTAP-feasible multiregion, multisector aggregation. Retail price data from the EIU CityData database, similarly concorded, are analyzed econometrically, taking into account systematic deviations from purchasing-power parity, to determine whether and to what extent the presence of alleged NTMs is associated with significantly higher prices. The estimated price effects are then used to calibrate a CGE simulation in order to obtain simulation estimates of trade and welfare effects of their removal, which can be disaggregated. Removal of the categories of NTMs under consideration yields global gains on the order of $90 billion. These gains arise notably from liberalization by Japan and the European Union by region, and from liberalization of apparel and machinery/equipment by sector.
REIONIZATION IN THE WARM DARK MATTER MODEL

Compared with the cold dark matter (CDM) model, the formation of the small-scale structure of the universe is suppressed in the warm dark matter (WDM) model. It is often thought that this would delay the reionization of the intergalactic medium (IGM) because the star formation rate during the epoch of reionization (EOR) would be lowered. However, during the later stage of the EOR, a large portion of the ionizing photons is consumed by recombination inside the minihalos, which is where the gas has higher density and recombination rates than that in the IGM. The suppression of the small-scale structure would therefore reduce the recombination rate and could potentially shorten the reionization process. This effect is investigated here by using the analytical “bubble model” of reionization. We find that, in some cases, although the initiation of the EOR is delayed in the WDM model, its completion could be even earlier than the CDM case, but the effect is generally small. We obtain limits on the mass of WDM particles for different reionization redshifts.
Parasitoids and Parasitoids and Predators of Ips typographus (L.) in Unmanaged and Managed Spruce Forests in Natural Park Apuseni, Romania

The last time span, of protected areas of forest ecosystems established raise of a variety of problems regarding frequency and intensity of the attack carried out by the rich pest complex affecting the treesâ€™ state of health. The current legislation forbids the application of pests control measures which can affect the biodiversity of these ecosystems. Species belonging to the useful entomofauna may interfere in the decrease of pest populations in these areas. The study of the parasitoid and predator complex has thus become a very topical research field, and these type of studies were carried out in Natural Park Apuseni, Romania. With the aim to identify present parasitoids and predators, 24 spruce logs provided from physiological weakened trees of 20-25 cm diameter and 1 m length were placed in 6 locations, in order to be populated by the spruce bark beetle Ips typographus (Linnaeus) as a trophic base of useful insect species. After its infestation the wood material was put in eclectors and analyzed weekly for the spruce bark beetle Ips typographus , its parasitoids and predators. After examining collected biological material, 6 parasitoid species were identified which determined a 4.8% parasitization in unmanaged and 2.3% parasitization in managed forests. The best represented Hymenopteran parasitoids were Roptrocerus ylophagorum (Ratzeburg) and Rhopalicus tutela (Walker). The found Coleopteran predators were from 12 species, which belong to 4 families. The most captures were of the species Nemosoma elongatum (Linnaeus), representing 50.3% of the total captured predators and Rhizophagus cribratus (Gyllenhaal), representing 9.5% of the captures.