Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

ABSTRACT Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.
Immunohistochemical expression of sonic hedgehog signaling and its influence on angiogenesis in osteosarcoma and chondrosarcoma

Review: Osteosarcoma is considered a primary cancer type of bone neoplasms with locally destructive behavior. Chondrosarcoma is a malignant neoplasm of bone in which there is a production of carti lage matrix by the neoplastic cells. Hedgehog pathway activation is important in osteoblast and chondroblast differentiation. Abnormal activation of the Hh pathway results in malignant neoplasms formation such as stomach cancer, breast, intestinal cancer and prostate cancer. Many researches assume the participation of Hh activation in cancer-related neovascularization. VEGFR2 is a type V receptor tyrosine kinase which is seen in vascular endothelial cells. The receptor is activated when attached to its (VEGF) ligand, which starts a phosphorylation steps that finally stimulates activation of endothelial cell growth and migration. Aim of study: The current study was performed to examine the immunohistochemical presence of SHH in both osteosarcoma and chondrosarcoma and correlate its presence with angiogenesis, which has a main part in the spread and invasion of cancer. Material and Methods: Immunohistochemical expression of SHH and VEGFR2 was evaluated in 10 samples of jaw osteosarcoma cases and 10 samples of jaw chondrosarcoma. Results: Osteosarcoma expression for both SHH and VEGFR-2, was significantly higher compared to chondrosarcoma with non statistically significant positive correlation between SHH and VEGFR-2 (P-value >0.001) in both lesions . Conclusion: The over expression of SHH in both osteosarcoma and chondrosarcoma indicates its important role in carcinogenesis of these tumors . The positive correlation between SHH and VEGFR2 donates the crucial role of SHH in activation of angiogenesis.
Gradient Bo osted Decision Trees

Despite the success of neural models on many major machine learning problems, their effectiveness on traditional Learning-to-Rank (LTR) problems is still not widely acknowledged. We first validate this concern by showing that most recent neural LTR models are, by a large margin, inferior to the best publicly available Gradient Boosted Decision Trees (GBDT) in terms of their reported ranking accuracy on benchmark datasets. This unfortunately was somehow overlooked in recent neural LTR papers. We then investigate why existing neural LTR models under-perform and identify several of their weaknesses. Furthermore, we propose a unified framework comprising of counter strategies to ameliorate the existing weaknesses of neural models. Our models are the first to be able to perform equally well, comparing with the best tree-based baseline, while outperforming recently published neural LTR models by a large margin. Our results can also serve as a benchmark to facilitate future improvement of neural LTR models.
Assessments of land subsidence along the Rizhao–Lankao high-speed railway at Heze, China, between 2015 and 2019 with Sentinel-1 data

Abstract. The Heze section of Rizhao-Lankao High-speed Railway (RLHR-HZ) has been under construction since 2018 and will be operative by the end of 2021. However, there is a concern that land subsidence in Heze region may affect the normal operation of RLHR-HZ. In this study, we investigate the contemporary ground deformation in the region between 2015 and 2019 by using more than 350 C-band interferograms constructed from two tracks of Sentine-1 data over the region. The Small Baselines Subset (SBAS) technique is adopted to compile the time series displacement. We find that the RLHR-HZ runs through two main subsidence areas: One is located east of Heze region with rates ranging from −4 cm/yr to −1 cm/yr, and another one is located in the coal field with rates ranging from −8 cm/yr to −2 cm/yr. A total length of 35 km of RLSR-HZ are affected by the two subsidence basins. Considering the previous investigation and the monthly precipitation, we infer that the subsidence bowl east of Heze region is due to massive extraction of deep groundwater. Close inspections of the relative locations between the second subsidence area and the underground mining reveals that the subsidence there is probably caused by the groundwater outflow and fault instability due to mining, rather than being directly caused by mining. The InSAR-derived ground subsidence implies that it's necessary to continue monitoring the ground deformation along RLSR-HZ.
The devil is in the details: Application of emulation-based data assimilation techniques to constrain a dynamic ecosystem model

Exchanges of carbon, water, and energy between the terrestrial biosphere and atmosphere are major drivers of the Earth’s climate system, yet interactions between them remain the secondlargest uncertainty in climate projections (Fisher et al., 2017). A key aspect of reducing this uncertainty lies in better parameterizing and calibrating terrestrial ecosystem models using data assimilation (DA) methods. In the atmospheric sciences, DA is often synonymous with addressing initial condition and forcing uncertainty in weather forecast models. However, for the land surface, and for its carbon, water, and energy exchange, uncertainty predominantly comes from the representation of biological processes and most importantly, the parameters that describe those processes (Dietze, 2017). Until recently, the application of Bayesian DA to complex ecosystem models has been computationally prohibitive, and thus was not a viable option for model calibration. With the recent application of statistical emulation techniques to traditional DA methodology, many of these barriers have been overcome (Fer et al., 2018). In this study, the Ecosystem Demography model version 2.2 was used for the testing and application of an emulator approach to Bayesian parameter data assimilation, with model runs occurring at a study site in Northern Wisconsin’s Chequamegon-Nicolet National Forest. This study seeks to answer two primary questions: 1. Can model parameter data assimilation using a Bayesian emulator approach reduce individual parameter uncertainty? 2. Can parameter data assimilation using an emulator approach reduce overall model predictive uncertainty related to carbon cycle processes in a structurally complex ecosystem model?
Stock Market Information and Innovative Investment in the Supply Chain

We investigate whether suppliers adjust innovative supply chain investment following stock market signals about customers’ economic prospects. We show that suppliers increase R&D and investment in customer-related patents after positive market reactions to customers’ new product announcements. A battery of falsification tests suggest that spurious factors are unlikely to explain our results. Market signals about customers appear more important when information asymmetry is greater, when suppliers face greater competitive threats, and when suppliers are financially unconstrained. Our evidence suggests that the stock market can be a viable source of information to mitigate supply chain frictions.
Methods to Test the “Dimming Effect” Produced by a Decrease in the Number of Photons Received from Receding Light Sources

The hypothetical “Dimming Effect” describes the change of the number of photons arriving from a moving light source per unit of time. In non-relativistic systems, the “Dimming effect” may occur due to the growing distance of light sources moving away from the receiver. This means that due to the growing distance, the photons continuously require more time to reach the receiver, which reduces the number of received photons per time unit compared to the number of emitted photons.Understandably, the proposed “Dimming effect” must be tested (confirmed or rejected) through observations.a. This article provides the formula for the calculation of “Dimming effect” values using the redshift parameter Z widely used in astronomy.b. The “Dimming effect” can possibly be detected utilizing the orbital movement of the Earth around the Sun. In accordance to the “Dimming effect”, observers on Earth will view 1.0001 more photons per time unit emitted by stars located near the ecliptic plane in the direction of the Earth orbiting the Sun. And, in contrast, observers will view only 0.9999 photons per time unit emitted by stars located near the ecliptic plane in the direction opposite to the Earth orbiting the Sun. Calculating precise measurements of the same stars within a 6-month period can possibly detect this difference. These changes in brightness are not only for specific stars, as the change in brightness takes place for all stars near the ecliptic in the direction of the Earth’s orbit around the Sun and in the opposite direction.c. The “Dimming effect” can possibly be detected in a physics laboratory using a moving light source (or mirror) and photon counters located in the direction of travel and in the opposite direction.d. In theory, Dilation of time can also be used for testing the existence of the “Dimming effect. ” However, in experiments on Earth this effect appears in only the 14th digit after the decimal point and testing does not appear to be feasible.e. Why is it important to test the “Dimming effect? ”* If confirmed, it would allow astronomers to adjust values of "Standard Candles" used in astronomy. Since “Standard Candles” are critical in various cosmological models, the “Dimming effect” can correct models and/or reveal and support new models. * If it is proved that the “Dimming effect” does not exist, it will mean that the number of photons arriving per unit of time does not depend on the speed of the light source and observer, which is not so apparent.
ICT IN DISTANCE LEARNING: TEACHERS’ ATTITUDES AND PROBLEMS

In 2020, conducting education in distance is obligatory since the education must continue while the world is still fighting with the coronavirus disease and one of the ways of teaching in distance learning is using ICT. While several studies have investigated teachers’ attitudes of using ICT in face to face classrooms, few studies investigate teachers’ attitudes of using ICT in distance learning. This study examines 52 teachers’ attitudes and problems in using ICT in EFL distance learning in a language development center. The questionnaires are delivered and the interview is conducted to collect the data that disclose the teachers’ attitudes and problems of using ICT in distance learning. After analyzing the data, the findings in this study indicate that the teachers have positive attitudes toward the use of ICT in distance learning. The problems that occur when using ICT in distance learning are further discussed and possible suggestions are presented.
Cyclotomic double affine Hecke algebras

We show that the partially spherical cyclotomic rational Cherednik algebra (obtained from the full rational Cherednik algebra by averaging out the cyclotomic part of the underlying reflection group) has four other descriptions: (1) as a subalgebra of the degenerate DAHA of type A given by generators; (2) as an algebra given by generators and relations; (3) as an algebra of differential-reflection operators preserving some spaces of functions; (4) as equivariant Borel-Moore homology of a certain variety. Also, we define a new $q$-deformation of this algebra, which we call cyclotomic DAHA. Namely, we give a $q$-deformation of each of the above four descriptions of the partially spherical rational Cherednik algebra, replacing differential operators with difference operators, degenerate DAHA with DAHA, and homology with K-theory, and show that they give the same algebra. In addition, we show that spherical cyclotomic DAHA are quantizations of certain multiplicative quiver and bow varieties, which may be interpreted as K-theoretic Coulomb branches of a framed quiver gauge theory. Finally, we apply cyclotomic DAHA to prove new flatness results for various kinds of spaces of $q$-deformed quasiinvariants. In the appendix by H. Nakajima and D. Yamakawa (added in version 2), the authors explain the relations between multiplicative bow varieties and (various versions of) multiplicative quiver varieties for a cyclic quiver.
Biased Sampling of Early Users and the Direction of Startup Innovation

Using data from a prominent online platform for launching new digital products, we document that the composition of the platform's `beta testers' on the day a new product is launched has a systematic and persistent impact on success. Specifically, we use word embedding methods to classify products launched on this platform as more or less focused on the needs of female customers, and show that female-focused products launched on a typical day—when nine-in-ten users on the platform are men—experience 40% less growth and are 5 percentage points less likely to have an any users a year after launch. Using exogenous variation driven by the platform's daily newsletter, we find that that the product gender gap shrinks on days when women are more likely to engage with the platform. Conversely, entrepreneurs who happen to launch a female-focused product on an especially male-dominated day reduce their product development efforts by roughly 30% and are 4 percentage points less likely to raise venture funding. Overall, our findings suggest that sample bias can systematically corrupt signals of a startup's market potential, bias entrepreneurial strategy, and so lead to a dearth of innovations aimed at consumers who are underrepresented among early-users.
Estimation of excitation energy of diatomic molecules in expanding nonequilibrium flows

The energy contained in the highly excited vibrational and rotational states in a diatomic gas in a thermochemical nonequilibrium state during expansion is estimated. The population distribution of the vibrational and rotational states is assumed to be describable by a polynomial. The parameters in the polynomial are determined by invoking known physical constraints. The energy contained in the internal states in excess of that accounted for in the conventional method is calculated for N2, O2, NO, CO, and H2. The calculation is carried over a wide range of conditions, and the results are fitted with polynomials. The population distributions so determined agree with the theoretical and experimental results of others. A sample calculation made for a typical nozzle flow shows that the excess energy may reach 6% of the total enthalpy of the flow, and that the flow velocity may decrease by 3% due to this phenomenon. Nomenclature A = cross-sectional area of nozzle a{ =
Effect of Valency of Sn in Sn-Modified Pt-Ru Catalyst on CO Tolerance and HOR Activity for PEFC

Bimetallic Pt-Ru catalysts and addition of SnO2 to the carbon support have been shown to enhance CO tolerance for polymer electrolyte fuel cells (PEFCs). We have investigated the effect of valency of Sn in Sn-modified Pt-Ru catalyst on CO tolerance and hydrogen oxidation reaction (HOR) activity. During a rapid quenching method for catalyst preparation, Pt-Ru-Sn/C and Pt-Ru/SnO2/C were treated in H2 and He at 880 oC, respectively. Without CO contamination, the terminal voltage of the cell using Pt-Ru-Sn/C is lower than those using Pt-Ru/SnO2/C or commercial Pt-Ru/C (TKK, TEC61E54). In the presence of 1000-ppm CO contamination, the terminal voltage of the cell using Pt-Ru/SnO2/C is the highest, followed by Pt-Ru-Sn/C and Pt-Ru/C (TKK, TEC61E54). It is concluded that Sn in the Pt-Ru-Sn alloy reduces the HOR activity, while SnO2 does not. Both of metallic Sn in the Pt-Ru-Sn alloy and SnO2 encourage the CO tolerance.
Influence of Canopy Cover on Surface Temperature

Trees affect the microclimate, which influences thermal comfort and ecosystem processes. This study investigated the influence of the canopy cover on daily maximum and minimum temperatures. The data are from a collaborative database, and each measurement consists of the minimum and maximum temperatures under the canopy and in an open adjacent area over a 24-hour period. Paired sample t-tests indicated that the canopy decreased the maximum and minimum daily temperatures and narrowed the daily temperature range. Multiple regression showed that the canopy cover percentage decreased the maximum daily temperatures, and this effect was greater in rural areas than in urbanized areas. Another multiple regression indicated that the canopy cover percentage and the distance to the edge of the canopy decreased the daily temperature range. An independent sample t-test also indicated that the effect of the canopy on the daily temperature range was higher in rural areas when analysed by parametric and non-parametric tests but not when measured by a robust test. Other independent sample t -tests indicated that the distance from a light source also decreased the canopy effect on the minimum daily temperature and the daily temperature range. The main plausible underlying processes include the canopy shade and wind insulation, litter insulation of the ground surface, heat pumps through evapotranspiration and lateral heat fluxes from light bulbs and other anthropogenic sources, especially in urbanized areas. These results provide a greater understanding of the effects of arborization in rural and urban ecosystems, as well as their respective benefits to human communities.
Feminizing Politics: The Impact of Gendered Institutions on Women’s Political Influence and Representation A case of Malawi and Colombia

According to the 2030 agenda, gender equality is a fundamental condition for achieving sustainable development, and one of the central components is the effective participation of women at all levels of political decision-making. Based on the theory of gendered organizations and Lowndes' model, the study presents the legislative power in Colombia and Malawi aiming to understand the dramatic low number of women's political representation in both countries. The study was designed using a qualitative exploratory approach and conducted through semi-structured interviews with former and current women parliamentarians of Colombia and Malawi. The major findings revealed that the significant barriers for women's political representation and influence in both countries are the systematic violence, cultural values, and informal rules that put women in a disadvantaged position. On the other hand, the enablers for women's political participation are based on access to education, mentorship, and empowerment. Despite the social-cultural differences between the countries, the political arenas presented similar gendered systems that reproduce inequalities and hinder women's political representation and influence.
Endoscopic management of acute oesophageal variceal bleeding within 12 hours of admission is superior to 12–24 hours

ABSTRACT Background: Acute oesophageal variceal haemorrhage (AOVH) is a medical emergency. The American Association for the Study of Liver Diseases recommends endoscopy management as soon as possible and not more than 12 hours after presentation. The United Kingdom guidelines recommended endoscopy for unstable patients with severe acute upper gastrointestinal bleeding immediately after resuscitation and within 24 hours of admission. We aimed to evaluate the outcome of endoscopic management of AOVH in less than 12 hours compared to 12–24 hours post admission. Methods: 297 patients with AOVH were divided into groups depending on the timing of the endoscopic management: 180 within 12 h of admission and 117 patients at 12–24 hours of admission. Routine clinical and laboratory data were collected. Results: Compared to patients with endoscopic management at 12–24 hours (mean 16 hours), patients with endoscopic management within 12 hours (mean 8.3 hours) of admission had fewer hospital stay days (P = 0.001), significant reduction of ammonia levels (P < 0.0001) and significant improvement in associated hepatic encephalopathy grade 25 (p = 0.048). There were no major clinical events in the 12-hour group, but 8 events in the 12–24 hour group (p < 0.01). Conclusion: Endoscopic management of acute variceal bleeding within 12 hours of admission is superior to endoscopic management at 12–24 hours of admission regarding reduction of hospital stay, ammonia levels, correction of hepatic encephalopathy, re-bleeding and mortality rate, hence, reducing the cost of treatment benefiting patient satisfaction and improving hospital bed availability.
Exploring the drivers of the increased ozone production in Beijing in summertime during 2005–2016

Abstract. In the past decade, average PM2.5 concentrations decreased rapidly under the strong pollution control measures in major cities in China; however, ozone (O3) pollution emerged as a significant problem. Here we examine a unique (for China) 12-year data set of ground-level O3 and precursor concentrations collected at an urban site in Beijing (PKUERS, campus of Peking University), where the maximum daily 8 h average (MDA8) O3 concentration and daytime Ox (O3+NO2) concentration in August increased by 2.3±1.2 ppbv (+3.3±1.8 %) yr−1 and 1.4±0.6 (+1.9±0.8 %) yr−1, respectively, from 2005 to 2016. In contrast, daytime concentrations of nitrogen oxides (NOx) and the OH reactivity of volatile organic compounds (VOCs) both decreased significantly. Over this same time, the decrease of particulate matter (and thus the aerosol optical depth) led to enhanced solar radiation and photolysis frequencies, with near-surface J(NO2) increasing at a rate of 3.6±0.8 % yr−1. We use an observation-based box model to analyze the combined effect of solar radiation and ozone precursor changes on ozone production rate, P(O3). The results indicate that the ratio of the rates of decrease of VOCs and NOx (about 1.1) is inefficient in reducing ozone production in Beijing. P(O3) increased during the decade due to more rapid atmospheric oxidation caused to a large extent by the decrease of particulate matter. This elevated ozone production was driven primarily by increased actinic flux due to PM2.5 decrease and to a lesser extent by reduced heterogeneous uptake of HO2. Therefore, the influence of PM2.5 on actinic flux and thus on the rate of oxidation of VOCs and NOx to ozone and to secondary aerosol (i.e., the major contributor to PM2.5) is important for determining the atmospheric effects of controlling the emissions of the common precursors of PM2.5 and ozone when attempting to control these two important air pollutants.