Miracle-dz/UniFAR-FTUs huggingface dataset:
Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986

The 1986 Tax Act in the U.S. gradually reduced corporate tax rates from 46 percent prior to the Act to 34 percent by the middle of 1988. This reduction gave firms an incentive, in 1986 and 1987, to shift taxable income to future years when tax rates would be lower. There are substantial impediments, however, to shifting taxable income across periods (notably, offsetting tax consequences to other contracting parties and a host of nontax costs), and it becomes an empirical question as to whether the benefits of shifting taxable income are sufficient to overcome the impediments. This paper examines whether firms deferred income recognition and/or accelerated expense recognition in anticipation of these declining tax rates. We find statistically significant evidence that firms shifted gross margin from the quarter immediately preceding and anticipated decrease in tax rates to the next quarter. We estimate that, on average, the 812 firms in our sample saved approximately five hundred thousand dollars in taxes by deferring sales. At a gross margin rate of one-third, this amounts to nearly twenty billion dollars of shifted sales for our sample firms.
The Crucial Role of International Trade in Adaptation to Climate Change

Climate change effects on agricultural yields will be uneven over the world with a few countries, mostly in high latitudes, that may experience gains, while most will see average yield decrease. This paper aims at quantifying the role of international trade in attenuating the effects of climate change by allowing the expression of the new climate-induced pattern of comparative advantages. To do this, we develop a quantitative general equilibrium trade model where the representation of acreage and land use choices is inspired from modern Ricardian trade models but also consistent with theoretical and empirical literature on land use choices. The model is calibrated on spatially explicit information about potential yields before and after climate change coming from the agronomic literature. The results show that the climate-induced yield changes generate large price movements that incentivize adjustments in acreage and trade. The new trade pattern is very different from the current one, showing the important role of trade flows in adapting to climate change. This is confirmed by larger welfare losses from climate change when adjustments in trade flows are constrained versus when they are not.
Modelling of lightning current in the case of striking to a tall structure

Lightning current is an important parameter that has to be considered. The different behaviour of lightning current depends on the way the lightning strikes either as a direct or indirect lightning strike. In this paper the modelling of the current as a result of a direct strike of lightning on a tall structure is considered. A few of up-to-date on current models, current functions, reflection factors, the return stroke velocity (RSV), the general equation representation of this case are reviewed. Also, through MATLAB software, the results of a case study are generated. The results show a good agreement with the measured values. In addition, the behaviour of the lightning current is evaluated at different heights of the lightning channel with respect to the top and bottom of a tall structure. Also, the lightning current at the top and bottom of the tall structure are observed for different values of the reflection factor. The results show that the peak of the lightning current along different heights of the channel with respect to the top and bottom of a tall structure decreases with increasing height of the channel. Also there is a time delay during the initial time period. Furthermore, the lightning current at the bottom of a tall structure has a high value of peak current and has an attenuation wave shape of current that compares with the lightning current at the top of the tall structure. As a result, this paper may provide benefit in evaluating the electromagnetic (EM) field since the behaviour of the lightning current on a tall structure is known.
The effect of hydroalcoholic extract of P. crispum on sperm parameters, testis tissue and serum nitric oxide levels in mice

Background: Sperm dysfunction is one of the main causes of male infertility. Petroselinum crispum (P. crispum) is a member of umbelliferae family that contains different vitamins and minerals and has numerous therapeutic properties. The aim of this study was to evaluate P. crispum effect on sperm parameters, testis tissue and serum nitric oxid levels in mice. Materials and Methods: Hydroalcoholic extract of P. crispum was prepared and administered intraperitoneally (0,100, 150 and 200 mg/kg) to 40 mice, which were divided into four groups (n = 10), one control group and three experimental groups, for 14 consequent days. The sperm parameter such as motility, sperm count, morphology, and seminiferous tubules diameter, and weight of prostate and testis, and serum nitric oxide levels were analyzed. Results: P. crispum administration (100, 150 and 200 mg/kg) significantly increased mean percentage of sperm motility, testis and prostate weight and serum nitric oxide compared to the control group (P < 0.05). However, no significant effect was reported for different doses of P. crispum extract on sperm parameters. Conclusion: Administrating hydroalcoholic extract of P. crispum has positive effects on some reproductive parameters.
Endocervical Gram stain smears and their usefulness in the diagnosis of Chlamydia trachomatis

Objective: To evaluate the usefulness of endocervical Gram stain smears in the diagnosis of Chlamydia trachomatis and Neisseria gonorrhoeae in a female population attending a STD clinic. Methods: 494 females attending a STD clinic and undergoing a speculum examination had endocervical specimens submitted for C trachomatis culture, direct fluorescent antibody testing (DFA), and N gonorrhoeae culture. Endocervical smears were also collected for Gram stain. The number of polymorphonuclear leucocytes (PMN) per high power field (HPF), presence of bacteria, yeast, red blood cells, and clue cells were recorded. Clinical signs of cervicitis were also documented. Results:N gonorrhoeae was isolated from one subject who was co-infected with C trachomatis and no further analysis was done regarding N gonorrhoeae. Analysis was performed on 220 participants. The prevalence of C trachomatis infection was 13%. Of the Gram smears collected, 55% were inadequate owing to the presence of vaginal contamination. There were an equal number of C trachomatis isolates in patients with ≤10 PMN/HPF (48%) and >10 PMN/HPF (52%). Endocervical mucopus and erythema were statistically significant for the presence of C trachomatis (p<0.001 and 0.02 respectively). The presence of any signs of cervicitis—that is, mucopus, friability, erythema, and ectropion together with >10 PMN/HPF was statistically significant for the presence of C trachomatis. Conclusion: The use of endocervical Gram smear results together with clinical information can be used to identify high risk women for C trachomatis infection.
The development of low-emission public urban transport in Poland

Abstract The aim of the paper is to identify the main factors and mechanisms behind the development of low-emission public transport vehicles in Polish cities. This innovation is primarily connected with growing environmental requirements for transport, with the EU environmental and transport policies being the key factors. However, strategies of local governments and municipal transport companies as well as the organization of urban transport - which differs significantly between cities - also play an important role. Three basic types of approach towards low-emission buses can be observed in Polish cities: tests of electric and hybrid vehicles, purchases of small quantities of buses in order to implement new solutions, and finally attempts to replace the majority or even the entire transport fleet with low-emission vehicles. It should be emphasised that an important element which affects the development of low emission public urban transport in Poland is the fact that the country has become one of the main bus producers in Europe - a fact which is a result of both large-scale foreign investments and the success of Polish manufacturers.
Evaluation of High Density Pixellated Crystal Blocks With SiPM Readout as Candidates for PET/MR Detectors in a Small Animal PET Insert

Arrays of silicon photo-multipliers (SiPMs) are good candidates for the readout of detectors in PET/MR inserts due to their high packing density, efficiency, low bias voltage and insensitivity to magnetic fields. We tested two dual-layer blocks of pixellated lutetium oxy-orthosilicate (LYSO) coupled to SensL 4 × 4 SiPM arrays in terms of their ability to resolve all elements using resolvability index (RI) defined by the FWHM of the crystal response function divided by the separation. Our crystal blocks had 49 1.67 × 1.67 × 6.0 mm3 crystals on the bottom layer and 36 1.67 × 1.67 × 4.0 mm3 crystals in the top layer (offset by 1/2 of the crystal pitch). All 85 crystals were well resolved: compared with for a conventional pre-clinical PET scanner's block with 40% lower crystal density. A pair of crystal blocks mounted on translation stages scanned a 0.25 mm 22Na source in 60 0.25 mm steps with the detectors angulated as if there were 16 blocks in a ring. The FWHM of the coincidence response function near the centre of the field of view was 1.31 mm and FWTM was 2.7 mm with the detectors separated by 200 mm.
Influence of 131I diagnostic dose on subsequent ablation in patients with differentiated thyroid carcinoma: discrepancy between the presence of visually apparent stunning and the impairment of successful ablation

BackgroundIn the management of patients with differentiated thyroid carcinoma, direct comparison of the presence of scintigraphic stunning after a diagnostic dose of 131I with subsequent successful ablation has not been evaluated. MethodsThis study included 245 patients who received a dose of 2775–3700 MBq of 131I for thyroid remnant ablation. In all patients, the thyroid-stimulating hormone (TSH) level before ablation was more than 30 μIU·ml−1. One hundred and twenty-six patients (Group A) were given a 185 MBq diagnostic scan (Dscan) 4–11 days before 131I ablation, and 119 patients (Group B) received 131I ablation directly after thyroidectomy. Scintigraphic stunning was considered to be present on any post-ablation scan that revealed either fewer foci or obviously less prominent uptake compared with the earlier corresponding Dscan. Successful ablation was defined as no visible uptake in the neck region or anywhere else on a follow-up Dscan 6–12 months later. ResultsOur results revealed that only 13 of the 126 patients (10.3%) in Group A had visually apparent thyroid stunning. Successful ablation was obtained in 56 of 126 cases (44.4%) in Group A, compared with 86 of 119 cases (72.2%) in Group B (P<0.001). In Group A, the success rate of ablation in patients with stunning (5/13) was not statistically different from that in those without (51/113) (odds ratio, 0.76; 95% CI, 0.23–2.47). Multiple logistic regression analysis revealed that the independent determinants of successful ablation were the use of Dscan before ablation (odds ratio, 0.23; 95% CI, 0.10–0.56) and the ablation dose of 131I (odds ratio, 1.05; 95% CI, 1.00–1.10). ConclusionsVisually apparent stunning is infrequent and may not be sufficiently sensitive to detect the influence of a 185 MBq Dscan on subsequent ablation outcome. For patients with differentiated thyroid carcinoma, we recommend that ablation should be performed directly after thyroidectomy.
Valuation standards and methods: are Sweden’s (still) different?

Purpose The purpose of this study is to describe and analyse the methods and standards of valuation used by Swedish professional property valuers when appraising commercial properties and factors affecting those standards. The study builds on a 2002 comparative study of valuers in four European countries by McParland et al. (2002), but focuses specifically on property valuers in Sweden. Design/methodology/approach In 2010-2011, a questionnaire was used in face-to-face interviews with about half of the authorised property valuers in Sweden. Another questionnaire was emailed to all authorised property valuers in Sweden 2015 and again about half participated. Findings Analysis of the results shows some new trends in used and preferred standards and methods. Although Swedish valuers still rely mainly on local guidelines, they now increasingly use international standards and company guidelines, which may indicate a growing, if indirect, form of internationalisation. Swedish valuers still use discounted cash flow as their primary method, but their use of comparative methods has increased. Originality/value The data in this comparative study of valuation standards and methods over time used were collected from a specific group of property valuers authorised through the professional Swedish organisation Samhällsbyggarna (Swedish Professionals for the Built Environment), which contributes to an insight in the presiding of the harmonisation of valuation methods and standards.
Relation between post-stroke satisfaction with time use, perceived social support and depressive symptoms

Purpose. To determine if perceived level of social support and number of depressive symptoms differentiates those who are satisfied with their time use post-stroke from those who are dissatisfied. Method. Secondary analysis of data of 54 subjects grouped by yes/no responses to ‘Are you satisfied with how you spend your time? ’ Perceived social support and number of depressive symptoms were evaluated using the MOS Social Support Scale and Geriatric Depression Scale respectively. Results. Time use satisfaction was high (64.8%). Dissatisfied subjects reported lower affectionate support and fewer positive social interactions (t < −2.70, p < 0.009) as well as higher levels of depression (t = 2.06, p = 0.05). Dissatisfied subjects were more likely to endorse only three Geriatric Depression Scale items (i.e., ‘dropped activities’, ‘often bored’, and ‘often felt helpless’) (χ2(1) > 7.27, p < 0.007). Conclusions. Persons post-stroke who are dissatisfied with their time use may not be depressed but may benefit from participation in meaningful social occupations.
Measuring mangrove carbon loss and gain in deltas

Demand for mangrove forest resources has led to a steady decline in mangrove area over the past century. Land conversions in the form of agriculture, aquaculture and urbanization account for much of the deforestation of mangrove wetlands. However, natural processes at the transition zone between land and ocean can also rapidly change mangrove spread. In this study, we applied a robust field-based carbon inventory and new structural and temporal remote sensing techniques to quantify the magnitude and change of mangrove carbon stocks in major deltas across Africa and Asia. From 2000–2016, approximately 1.6% (12 270 ha) of the total mangrove area within these deltas disappeared, primarily through erosion and conversion to agriculture. However, the rapid expansion of mangroves in some regions during this same period resulted in new forests that were taller and more carbon-dense than the deforested areas. Because of the rapid vertical growth rates and horizontal expansion, new mangrove forests were able to offset the total carbon losses of 5 332 843 Mg C by 44%. Each hectare of new mangrove forest accounted for ∼84% to ∼160% of the aboveground carbon for each hectare of mangrove forest lost, regardless of the net change in mangrove area. Our study highlights the significance of the natural dynamics of erosion and sedimentation on carbon loss and sequestration potential for mangroves over time. Areas of naturally regenerating mangroves will have a much larger carbon sequestration potential if the rate of mangrove deforestation of taller forests is curbed.
Exploring the Determinants of Internal Audit: Evidence from Ownership Structure

The internal audit literature suggests that firms can gain significant added value from internal audit in terms of improving governance processes, reducing audit fees, and detecting fraud. Nonetheless, not all firms use internal audit. A growing literature examining the determinants of internal audit has identified a number of different determinants, such as firm size, strong commitment to risk management, existence of an audit committee, and an independent board chair. This paper contributes to the existing literature by examining the effects of ownership structure on the voluntary use of internal audit. The logistic regression model of this study is based on data from 107 firms listed on NASDAQ OMX Helsinki. It shows that ownership structure is a significant determinant of internal audit. Specifically, the paper shows that foreign ownership, dispersed ownership, and state ownership increase the likelihood of a firm using internal audit.
Purification and Partial Characterization of a Murein Hydrolase, Millericin B, Produced by Streptococcus milleri NMSCC 061

ABSTRACT Streptococcus milleri NMSCC 061 was screened for antimicrobial substances and shown to produce a bacteriolytic cell wall hydrolase, termed millericin B. The enzyme was purified to homogeneity by a four-step purification procedure that consisted of ammonium sulfate precipitation followed by gel filtration, ultrafiltration, and ion-exchange chromatography. The yield following ion-exchange chromatography was 6.4%, with a greater-than-2,000-fold increase in specific activity. The molecular weight of the enzyme was 28,924 as determined by electrospray mass spectrometry. The amino acid sequences of both the N terminus of the enzyme (NH2 SENDFSLAMVSN) and an internal fragment which was generated by cyanogen bromide cleavage (NH2 SIQTNAPWGL) were determined by automated Edman degradation. Millericin B displayed a broad spectrum of activity against gram-positive bacteria but was not active againstBacillus subtilis W23 or Escherichia coli ATCC 486 or against the producer strain itself. N-Dinitrophenyl derivatization and hydrazine hydrolysis of free amino and free carboxyl groups liberated from peptidoglycan digested with millericin B followed by thin-layer chromatography showed millericin B to be an endopeptidase with multiple activities. It cleaves the stem peptide at the N terminus of glutamic acid as well as the N terminus of the last residue in the interpeptide cross-link of susceptible strains.
Excessive Use of Deadly Force by Police in the Philippines Before Duterte

ABSTRACT Under President Duterte the Philippine National Police have killed several thousand suspects in so-called legitimate encounters. While this has engendered much media attention and scientific research, earlier police violence is still a black-box in many respects. This article provides at least a partial filling of this void. It establishes several indicators for measuring lethal police violence. Moreover, it presents a detailed mapping of regional and sub-regional patterns of armed police encounters for the decade from 2006 to 2015. The spatial and temporal comparisons show that even though actual levels of deadly police violence have been quite low in several Philippine provinces and cities, the Philippine National Police almost always shot to kill suspects and not to incapacitate them. While there was significant variation over time and between sub-national units, neither the magnitude nor the levels of lethality of the violence are related to the threat levels to which the police officers were exposed.
An investigation of diverticular disease among black patients undergoing colonoscopy at Dr George Mukhari Academic Hospital, Pretoria, South Africa.

BACKGROUND Diverticular disease was previously thought to be non-existent in the black African population. Studies over the past four decades, however, have shown a steady increase in the prevalence of the disease. OBJECTIVE To report on the profile and current prevalence of diverticular disease in the black South African (SA) population at Dr George Mukhari Academic Hospital, Pretoria, SA. METHODS A retrospective descriptive study was performed in black SA patients who were diagnosed with diverticular disease by colonoscopy between 1 January and 31 December 2015. RESULTS Of 348 patients who had undergone colonoscopies and who were eligible for inclusion in this study, 47 were diagnosed with diverticular disease - a prevalence of 13.50% (95% confidence interval 10.30 - 17.50). The greatest number of patients diagnosed were in their 7th and 8th decades, with an age range of 46 - 86 (mean 67) years. There was a female predominance of 57.45%. Lower gastrointestinal bleeding was the most common (65.96%) indication for colonoscopy. The left colon was most commonly involved (72.34%), followed by the right colon (55.31%). A substantial number of patients had pancolonic involvement (27.65%). CONCLUSION This retrospective study suggests that there has been a considerable increase in the prevalence of diverticular disease among black South Africans, possibly owing to changes in dietary habits and socioeconomic status.
Hepatocyte Growth Factor Preserves Beta Cell Mass and Mitigates Hyperglycemia in Streptozotocin-induced Diabetic Mice*

Type I diabetes is an autoimmune disease that results in destructive depletion of the insulin-producing beta cells in the islets of Langerhans in pancreas. With the knowledge that hepatocyte growth factor (HGF) is a potent survival factor for a wide variety of cells, we hypothesized that supplementation of HGF may provide a novel strategy for protecting pancreatic beta cells from destructive death and for preserving insulin production. In this study, we demonstrate that expression of the exogenous HGF gene preserved insulin excretion and mitigated hyperglycemia of diabetic mice induced by streptozotocin. Blood glucose levels were significantly reduced in mice receiving a single intravenous injection of naked HGF gene at various time points after streptozotocin administration. Consistently, HGF concomitantly increased serum insulin levels in diabetic mice. Immunohistochemical staining revealed a marked preservation of insulin-producing beta cells by HGF in the pancreatic islets of the diabetic mice. This beneficial effect of HGF was apparently mediated by both protection of beta cells from death and promotion of their proliferation. Delivery of HGF gene in vivo induced pro-survival Akt kinase activation and Bcl-xL expression in the pancreatic islets of diabetic mice. These findings suggest that supplementation of HGF to prevent beta cells from destructive depletion and to promote their proliferation might be an effective strategy for ameliorating type I diabetes.
Design of an Optical Pressure Measurement System for Intraocular Pressure Monitoring

This paper studies the design and application of an interferometric sensor system intended for measuring intraocular pressure. The system consists of a hermetically sealed, biocompatible, wireless, and powerless interferometric pressure sensor and a portable handheld reader. The interferometric pressure sensor consists of a 200 nm silicon nitride diaphragm, a <inline-formula> <tex-math notation="LaTeX">$10~\mu \text{m}$ </tex-math></inline-formula> SU-8 spacer, and a <inline-formula> <tex-math notation="LaTeX">$200~\mu \text{m}$ </tex-math></inline-formula> glass substrate. As monochromatic light is directed towards the sensor cavity, interference fringes between the silicon nitride diaphragm and the glass substrate form as a function of the applied pressure. In-vitro measurements show pressure in the range of 0–60 mmHg can be determined reliably with an accuracy of ±0.3 mmHg, while ex-vivo experiments using rabbit cornea showed an accuracy of ±0.6 mmHg. The resolution of the sensor is 0.2 mmHg. These results demonstrate the ability of the system to measure small changes in pressure, including intraocular pressure of glaucoma patients.