Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate Tax Asymmetries and R&D: Evidence from the Introduction of Consolidated Tax Returns in Japan

Economic theory dating back to Domar and Musgrave (1944, Quarterly Journal of Economics 58, 388-422) suggests that the tax treatment of gains and losses can affect incentives for firms to undertake high-risk investments. We take advantage of a 2002 tax reform in Japan as a natural experiment to test the theory. This tax reform introduced a consolidated taxation system (CTS). The CTS allows business groups to offset gains with losses across firms in their group. Thus, the CTS can mitigate disincentives to high-risk investments. Using information on R&D as the investment risk measures, we estimate dynamic investment models with unique panel data of Japanese firms between 1994 and 2012. For identification, we take an instrumental variable approach in a difference-in-differences framework or in a triple-differences framework. We provide evidence that the CTS increases R&D, in agreement with Domar and Musgrave (1944). We also find evidence that the CTS enhances risk-sharing across group members and across asset types. These findings suggest that mitigating tax asymmetries is an effective policy to help encourage both risk-taking and risk-sharing.
Phenol Hydroxylase and Toluene/o-Xylene Monooxygenase from Pseudomonas stutzeri OX1: Interplay between Two Enzymes

ABSTRACT Degradation of aromatic hydrocarbons by aerobic bacteria is generally divided into an upper pathway, which produces dihydroxylated aromatic intermediates by the action of monooxygenases, and a lower pathway, which processes these intermediates down to molecules that enter the citric acid cycle. Bacterial multicomponent monooxygenases (BMMs) are a family of enzymes divided into six distinct groups. Most bacterial genomes code for only one BMM, but a few cases (3 out of 31) of genomes coding for more than a single monooxygenase have been found. One such case is the genome of Pseudomonas stutzeri OX1, in which two different monooxygenases have been found, phenol hydroxylase (PH) and toluene/o-xylene monooxygenase (ToMO). We have already demonstrated that ToMO is an oligomeric protein whose subunits transfer electrons from NADH to oxygen, which is eventually incorporated into the aromatic substrate. However, no molecular data are available on the structure and on the mechanism of action of PH. To understand the metabolic significance of the association of two similar enzymatic activities in the same microorganism, we expressed and characterized this novel phenol hydroxylase. Our data indicate that the PH P component of PH transfers electrons from NADH to a subcomplex endowed with hydroxylase activity. Moreover, a regulatory function can be suggested for subunit PH M. Data on the specificity and the kinetic constants of ToMO and PH strongly support the hypothesis that coupling between the two enzymatic systems optimizes the use of nonhydroxylated aromatic molecules by the draining effect of PH on the product(s) of oxidation catalyzed by ToMO, thus avoiding phenol accumulation.
Effects of calcium on development of anaerobic acidogenic biofilms

Anerobic biofilms with dominantly acidogenic bacteria were grown in fixed‐bed recycle reactors. The influence of calcium concentration in the culture medium on biofilm mass accumulation, immobilized calcium concentration, and biofilm‐specific activity was investigated. The results indicate that the biofilm mass accumulation was increased by the presence of calcium in the growth medium when calcium concentration was not higher than 120mg/L. Calcium accumulated in the biofilms increased in proportion to the calcium level in the feed. The biofilms for an increased input calcium concentration showed a trend of decrease in specific activity. The biofilms with a thickeness of less than 0.5 mm had the highest specific activity. The optimum calcium concentration for substrate consumption by the biofilms was 100 to 120 mg/L. The biofilms transferred from higher calcium medium to lower calcium medium were more susceptible to sloughing from their support surfaces, which indicates calcium's role in the stability of the biofilm structure. © 1995 John Wiley & Sons, Inc.
Fingolimod, a sphingosine-1 phosphate receptor modulator, increases BDNF levels and improves symptoms of a mouse model of Rett syndrome

The functional relevance of brain-derived neurotrophic factor (BDNF) is beginning to be well appreciated not only in mice, but also in humans. Because reduced levels typically correlate with impaired neuronal function, increasing BDNF levels with well-tolerated drugs diffusing into the central nervous system may help in ameliorating functional deficits. With this objective in mind, we used the sphingosine-1 phosphate receptor agonist fingolimod, a drug that crosses the blood–brain barrier. In addition, fingolimod has recently been introduced as the first oral treatment for multiple sclerosis. In cultured neurons, fingolimod increases BDNF levels and counteracts NMDA-induced neuronal death in a BDNF-dependent manner. Ongoing synaptic activity and MAPK signaling is required for fingolimod-induced BDNF increase, a pathway that can also be activated in vivo by systemic fingolimod administration. Mice lacking Mecp2, a gene frequently mutated in Rett syndrome, show decreased levels of BDNF, and fingolimod administration was found to partially rescue these levels as well as the size of the striatum, a volumetric sensor of BDNF signaling in rodents. These changes correlate with increased locomotor activity of the Mecp2-deficient animals, suggesting that fingolimod may improve the functional output of the nervous system, in addition to its well-documented effects on lymphocyte egress from lymph nodes.
Politics and Latin America's Urban Poor: Reflections from a Lima Shantytown

In the early 1970s, Wayne Cornelius asked, “Are the migrant masses revolutionary? Definitely not, at least in Latin America and many other parts of the developing world. ” These words summarized an emerging revisionist view of the political character of Latin America's new urban poor. Careful empirical research had proved wrong previous scholars and observers who had expected the new migrant populations in Latin America's cities to become sources of support for revolutionary political movements. A new picture of the inhabitants of Latin America's burgeoning shantytowns came into focus, showing these populations to be either passive or loyally engaged in the surrounding political system. According to this picture, squatters held considerable hope for individual advancement, forged clientelistic ties with government officials, and showed few signs of joining radicalized, class-conscious social movements.
Understanding the Biochemical Basis of Temperature-Induced Lipid Pathway Adjustments in Plants

Analysis of three plant species with distinct patterns of lipid profiles addresses how glycerolipid pathways in the ER and chloroplast are coordinated under temperature stress at the metabolite and transcript levels. Glycerolipid biosynthesis in plants proceeds through two major pathways compartmentalized in the chloroplast and the endoplasmic reticulum (ER). The involvement of glycerolipid pathway interactions in modulating membrane desaturation under temperature stress has been suggested but not fully explored. We profiled glycerolipid changes as well as transcript dynamics under suboptimal temperature conditions in three plant species that are distinctively different in the mode of lipid pathway interactions. In Arabidopsis thaliana, a 16:3 plant, the chloroplast pathway is upregulated in response to low temperature, whereas high temperature promotes the eukaryotic pathway. Operating under a similar mechanistic framework, Atriplex lentiformis at high temperature drastically increases the contribution of the eukaryotic pathway and correspondingly suppresses the prokaryotic pathway, resulting in the switch of lipid profile from 16:3 to 18:3. In wheat (Triticum aestivum), an 18:3 plant, low temperature also influences the channeling of glycerolipids from the ER to chloroplast. Evidence of differential trafficking of diacylglycerol moieties from the ER to chloroplast was uncovered in three plant species as another layer of metabolic adaptation under temperature stress. We propose a model that highlights the predominance and prevalence of lipid pathway interactions in temperature-induced lipid compositional changes.
Results of External Quality Assessment for Proviral DNA Testing of HIV Tropism in the Maraviroc Switch Collaborative Study

ABSTRACT The Maraviroc Switch collaborative study (MARCH) is a study in aviremic patients on stable antiretroviral therapy and utilizes population-based sequencing of proviral DNA to determine HIV tropism and susceptibility to maraviroc. An external quality assessment (EQA) program was implemented to ensure competency in assessing the tropism of clinical samples conducted by MARCH laboratories (n = 14). The MARCH EQA has three prestudy phases assessing V3 loop sequencing and tropism determination using the bioinformatic algorithm geno2pheno, which generates a false-positive rate (FPR). DNA sequences with low FPRs are more likely to be from CXCR4-using (X4) viruses. Phase 1 of the EQA involved chromatogram interpretation. Phases 2, 2/3, and 3 involved patient and clonal samples. Clinical samples used in these phases were from treatment-experienced HIV-infected volunteers; 18/20 had viral loads of <50 copies/ml, and 10/15 were CXCR4-tropic on prior phenotyping. All samples were tested in triplicate, and any replicate with a geno2pheno FPR of <10% was designated X4. Performance was deemed adequate if ≤2 R5 and ≤1 X4 specimens were miscalled. For several clinical samples in the EQA, triplicate testing revealed marked DNA variability (FPR range, 0 to 96.7%). Therefore, a consensus-based approach was employed for each sample, i.e., a median FPR across laboratories was used to define sample tropism. Further sequencing analysis showed mixed viral populations in the clinical samples, explaining the differences in tropism predictions. All laboratories passed the EQA after achieving predefined competence thresholds in either of the phase 2 rounds. The use of clinical samples from patients resembling those who were likely to be screened in the MARCH, coupled with triplicate testing, revealed inherent DNA variability that might have been missed if single or duplicate testing and/or clonal samples alone were used. These data highlight the importance of intensive EQA of tropism laboratories before embarking on clinical studies. (This study has been registered at ClinicalTrials.gov under registration no. NCT01384682 [http://www.clinicaltrials.gov/ct2/show/study/NCT01384682? term=NCT01384682&rank=1].)
Financial distress and ownership structure: The case of Serbia

The main objective of our research is to examine the effects of financial distress on ownership structure and to elaborate on the factors that influence change of ownership in companies that have adopted a reorganisation plan in the Republic of Serbia. Of the 63 sample companies reorganised in bankruptcy proceedings between 2009 and 2015, the ownership structure remained unchanged in 49 companies, while in 35, the existing owners or their family members remained in charge of key management positions. Using binary logistic regression, we observed that two factors influenced the change in ownership structure: the length of time it takes to resolve the insolvency process and whether the owners were involved in the running of the distressed company before it filed for bankruptcy. The obtained results indicate that corporate governance mechanisms in distressed Serbian companies are not efficient.
Civic crowdfunding and local government: an examination into projects, scope, and implications for local government

CIVIC CROWDFUNDING AND LOCAL GOVERNMENT: AN EXAMINATION INTO PROJECTS, SCOPE, AND IMPLICATIONS FOR LOCAL GOVERNMENT Martin Mayer Old Dominion University, 2016 Director: Dr. Meagan Jordan Recently, through the development of online technology, civic crowdfunding has emerged as a way in which to connect citizens to community problems and projects. The growth and early success of the field underscores the importance of better understanding civic crowdfunding, how it works, and how it may impact local government. Through a mixedmethods design, this study investigates the growing field of civic crowdfunding in an effort to better understand what types of projects are proposed, where they are proposed, and why some civic crowdfunding proposals may be successful while others are not. Strengths and challenges of civic crowdfunding are discussed, as well as implications for participants, local government, and the growth of the field. The results highlight several different types of projects being proposed on civic crowdfunding platforms with the most prevalent being sustainability projects. These projects are generally low in cost, non-controversial, and visible within the proposing community. The results further reveal money and engagement to be the most important factors in determining project success. The lower the project goal, the more money raised, and the more individuals participating in a given campaign all have significant impacts on whether a project proposal achieves its funding goal. Finally, implications are discussed and ideas for future research are offered.
Phosphorylation‐dependent ubiquitylation and degradation of androgen receptor by Akt require Mdm2 E3 ligase

The androgen receptor (AR) controls several biological functions including prostate cell growth and apoptosis. However, the mechanism by which AR maintains its stability to function properly remains largely unknown. Here we show that Akt and Mdm2 form a complex with AR and promote phosphorylation‐dependent AR ubiquitylation, resulting in AR degradation by the proteasome. The effect of Akt on AR ubiquitylation and degradation is markedly impaired in a Mdm2‐null cell line compared with the wild‐type cell line, suggesting that Mdm2 is involved in Akt‐mediated AR ubiquitylation and degradation. Furthermore, we demonstrate that the E3 ligase activity of Mdm2 and phosphorylation of Mdm2 by Akt are essential for Mdm2 to affect AR ubiquitylation and degradation. These results suggest that phosphorylation‐dependent AR ubiquitylation and degradation by Akt require the involvement of Mdm2 E3 ligase activity, a novel mechanism that provides insight into how AR is targeted for degradation.
A Comparison of Three Different Methods of Fixation in the Management of Thoracolumbar Fractures

Abstract Background Management of thoracolumbar fractures remains controversial in the literature. The primary aims of this study were to assess different levels of fixation with respect to radiological outcomes in terms of fracture reduction and future loss of correction. Methods This is a single center, retrospective study. Fifty-five patients presenting with thoracolumbar fractures between January 2012 and December 2015 were analyzed in the study. The levels of fixation were divided in 3 groups: 1 vertebra above and 1 below the fracture (1/1), 2 above and 2 below (2/2), and 2 above and 1 below (2/1). Results The most common mechanism was high fall injury, and the most common vertebra L1. Burst fractures were the ones with the highest incidence. The 2/2 fixation achieved the best reduction of the fracture, but with no statistical significance. The correction is maintained better by the 2/2 fixation, but there is no statistical difference compared to the other fixations. Insertion of screws at the fracture level did not improve outcomes. Conclusion The data of this study identified a trend toward better radiological outcomes for fracture reduction and maintenance of the correction in the 2/2 fixations. However, these results are not statistically significant. Future multicenter prospective clinical trials are needed in order to agree on the ideal management and method of fixation for thoracolumbar fractures.
Impact of Foreign Direct Investment on Economic growth of Ethiopia A Time Series Empirical Analysis, 1974-2011

This book measures the impact of foreign direct investment (FDI) on economic growth in Ethiopia based on annual time series data over the period 1974 to 2011. It in particular examines how FDI affects GDP growth, both directly and also conditioning on trade liberalization that Ethiopia adopted in early 1990s. FDI affects economic growth of developing countries positively through transfer of capital, know-how, and technology. It increases activity not only in FDI beneficiary firms but also the effect can spread to other firms in the country and sectors through technology spillover, human and capital formation and increasing competition, thus raising productivity for the whole economy.
Effects of degree of quaternization on the preparation and characterization of insulin-loaded trimethyl chitosan polyelectrolyte complexes optimized by central composite design

The aim of the present study was to investigate the effects of varying degrees of quaternization (DQ: 22, 35 and 41%) on the preparation and characterization of insulin (INS)-loaded polyelectrolyte complexes (PECs) prepared by N-trimethyl chitosan chloride (TMC). A two factor-five level central composite design was used for the optimization. The concentrations of INS and TMC were defined as independent variables, while the entrapment efficiency (EE%) and loading efficiency (LE%) as dependent variables. The three optimized INS-TMC PECs were characterized for their size, zeta potential, EE% and LE%. The morphology and electrostatic interaction of PECs were evaluated. Then, the stability in the enzyme solution and in vitro release as well as mucoadhesive properties of the three PECs were all investigated. The results showed that the size and EE% of the optimum formulations were significantly decreased using TMC of higher DQ, while the zeta potential and LE% were slightly influenced by DQ. The stability assay exhibited partial protection of TMC PECs, and the better protective effect was observed for PECs of higher DQ. The in vitro release study presented different initial and sustained release behaviors of INS-TMC PECs and the mucin adsorption study confirmed a positive correlation between the DQ and the mucoadhesive property of PECs.
A Linear time algorithm for deciding security

The Folklore is replete with stories of "secure" protection systems being compromised in a matter of hours. This is quite astounding since one is not likely to claim that a system is secure without some sort of proof to support the claim. In practice, proof is not provided and one reason for this is clear: although the protection primitives are apparently quite simple, they may potentially interact in extremely complex ways. Vague and informal arguments, therefore, often overlook subtleties that an adversary can exploit. Precision is not merely desirable for protection systems, it is mandatory.
D1 and D2 Receptor Gene Expression in the Rat Frontal Cortex: Cellular Localization in Different Classes of Efferent Neurons

The dopaminergic input to the frontal cortex has an important role in motor and cognitive functions. These effects are mediated by dopamine receptors both of type D1 and of type D2, although the neural circuits involved are not completely understood. We used in situ hybridization to determine the cellular localization of D1 and D2 receptor mRNAs in the rat frontal cortex. Retrograde tracing was used in the same animals to identify the main cortical efferent populations. Fluorogold was injected into the different cortical targets of the frontal cortex and sections were hybridized with D1 and D2 35S‐labelled cRNA probes. D1 and D2 mRNA‐containing neurons were present in all the cortical areas investigated, with greater expression in the medial prefrontal, insular and cingulate cortexes and lower expression in the motor and parietal cortexes. Neurons containing D1 mRNA were most abundant in layer Vlb; they were also present in layers Vla and V of all cortical layers and in layer II of the medial prefrontal, cingulate and insular areas. Double labelling with fluorogold demonstrated that D1 mRNA was present in corticocortical, corticothalamic and corticostriatal neurons. Neurons containing D2 mRNA were essentially restricted to layer V, but only in corticostriatal and corticocortical neurons. Neither D1 nor D2 mRNA was found in corticospinal or corticopontine neurons. The present results demonstrate that D1 and D2 receptor genes are expressed in efferent cortical populations, with higher expression for D1. In spite of an overlap in some cortical layers, the expression of D1 and D2 receptor genes is specific for different categories of pyramidal neurons.
A Context-Specific Latent Inhibition Effect in a Human Conditioned Suppression Task

Three studies used a computer video game preparation to demonstrate latent inhibition in adult humans. In all studies participants fired torpedoes at a target spaceship by clicking the mouse. Conditioned stimuli (CSs) were presented in the form of coloured “sensors” at the bottom of the screen. Conditioning was conducted by pairing a sensor with an attack from the target spaceship. Participants learned to suppress their rate of mouse clicking in preparation for an attack. In Experiment 1 a total of 10 preexposures to the sensor CS, prior to conditioning, retarded acquisition of suppression. In Experiment 2 the effect of preexposure was shown to be context specific. Experiment 3 showed little generalization of the preexposure effect from one sensor CS to another. Experiment 3 also showed that preexposure did not make the sensor CS inhibitory. Comparisons with conditioned suppression procedures with animals and negative-priming procedures are briefly discussed.
Operative Fixation of Acetabular Fractures in the Pregnant Patient

Objective: To describe in utero radiation exposures in pregnant patients undergoing acetabular fracture repair. Design: Retrospective case series. Setting: University-affiliated regional trauma center. Patient/Participants: Eight pregnant patients with acetabular fractures treated over a 6-year period. There were an additional 518 acetabular fractures in nonpregnant patients treated during the same time period. Intervention: Open reduction and internal fixation of the acetabulum fracture. Outcome Measurements: None. This is a descriptive series reporting fetal radiation doses, fetal fluoroscopy exposure times, and fetal viability after treatment. Results: The gestational age of the fetuses at presentation ranged from 5 to 26 weeks. Infant delivery averaged 27 weeks from the time of surgery and all pregnancies reached 36 weeks. Apgar scores were normal each child including 1 twin delivery. There were 4 posterior wall fractures, 3 transverse or posterior wall fractures, and 1 posterior column fracture. Intraoperative pelvic fluoroscopy averaged 39 seconds. There were no operative complications and fracture reductions were anatomic in 7 patients. Computed tomography scan of the pelvis conferred the greatest exposure risk to the fetus and fluoroscopy conferred the least. In each case that required a computed tomography scan of the pelvis, the calculated radiation exposure dose to the fetus was greater than 5 cGy. Conclusions: The results of this study demonstrate that with a team approach and the judicious use of radiographic imaging during the surgical care of a displaced acetabular fracture in the pregnant patient, minimal risk to the baby can be achieved in pursuit of acceptable articular reductions.