Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax Me if You Can : Evidence on Firm Misreporting Behavior and Evasion Substitution

Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the use of third party information to verify taxpayer self-reports is critical for tax enforcement and the growth of state capacity. However, there may be limits to the effectiveness of third party information if taxpayers can substitute misreporting to less verifiable margins. We present a simple framework to demonstrate the conditions under which substitution will occur and provide strong empirical evidence for substitution behavior by exploiting a natural experiment in Ecuador. We find that when firms are notified by the tax authority about detected revenue discrepancies on previously filed corporate income tax returns they increase reported revenues, matching the third party estimate when provided. Firms also increase reported costs, by 96 cents for every dollar of revenue adjustment, resulting in minor increases in total tax collection. JEL codes: H25, H26, O23 We thank Raj Chetty, John Friedman, Edward Glaeser, James Hines, Lawrence Katz, Henrik Kleven, Wojciech Kopczuk, Michael Kremer, Asim Khwaja, Ben Olken, Andrei Shleifer, Joel Slemrod, and participants at the conferences of the American Economic Association, National Tax Association, Max Planck Institute, NEUDC, Swiss Economists Abroad and in seminars at Brandeis, Columbia, Lugano, Harvard, and the Centro de Estudios Fiscales for helpful comments and discussions. We thank Sajjad Goli, Andrea Lopez Luzuriaga, Marco Martinez del Angel, Parag Pathak, and Lucas Zavala for excellent research assistance. We are exceedingly grateful to the staff of the Centro de Estudios Fiscales and the Departamento de Control of the Ecuadorian Tax Authority for outstanding collaboration and to the Harvard Weatherhead Center, Harvard Taubman Center, and Harvard Business School for research support. George Washington University, pcarrill@gwu.edu. Harvard University and NBER, dpomeranz@hbs.edu. Harvard University and NBER, monica singhal@harvard.edu.
The Relationship Between the Effects of Adverse Childhood Experiences with Emotion Regulation and Cognitive Flexibility in Teenage Students

Background: Adolescence is a developmental period when the adverse childhood experiences have a significant impact due to the changes in the brain structure and functioning during this period. This is mainly related to cognitive and emotional functioning. Childhood treatment, relationships, and health are the key factors involved in predicting later life emotional and cognitive growth and function. Objectives: This research aimed to investigate the relationship between adverse childhood experiences with emotion regulation and cognitive flexibility in teenage students. The research method was descriptive correlational. Methods: The population of the study included all enrolled teenage students in English language institutes of Ardabil city in 2019; 135 individuals were selected as the sample of the study. The research tools were Adverse Childhood Experiences Questionnaire, Cognitive Flexibility Questionnaire, and Emotional Regulation Scale. Results: The results showed that there was a significant negative correlation between adverse childhood experiences with emotion regulation (r=-0.409), (P=0.001) and cognitive flexibility(r=-0.435), (P=0.001). The results of the regression analysis showed that 29.5% of emotion regulation was explained by adverse childhood experiences. Also, 50.6% of cognitive flexibility was explained by adverse childhood experiences. Conclusion: There was found a negative and significant correlation between adverse childhood experiences with emotion regulation and cognitive flexibility in teenage students. From this finding, it can be concluded that the early development period and family member treatment, relationships, and health are the key factors in predicting later life emotional and cognitive growth and function.
The examination of the water concentrates of laurus nobilis leaves antibacterial activity utilizing various strategies for extraction (in vitro)

The utilization of antimicrobials is essential to battle bacterial ailment. Yet, because of the expanding abuse of antimicrobial medications that are utilized in the treatment of infectious diseases, resistance by bacteria developed. The objective of the investigation is to detect the in vitro antibacterial impact of bay leaf water concentrates utilizing distinctive extraction strategies. The impact of water concentrates of bay leaf ( Laurus noblis) employing maceration and decoction extraction methods against Staphylococcus aureus and Escherichia coli were tested by “agar well diffusion” technique. The consequences of the investigation demonstrated insignificant differences between techniques for extractions. The study concludes that the in vitro antibacterial effect might be potentiated against test strains by using different methods for extraction and solvent systems, which might be helpful to defeat antimicrobial resistance.
Characteristics of Farmer Adopters of High Value Horticultural Crops in Indonesia

Improving the participation of smallholder farmers in horticultural value chains to benefit from the rapidly growing demand for high value agricultural products is one strategy for raising farm income. However, smallholder farmer adoption of high value horticultural crops in Indonesian is under-researched. To address this knowledge gap, this study aims to examines the characteristics of farmers who adopted and those who did not adopt a new horticultural crop with respect to the household (farmer), farm and institutional characteristics. The unique data from a 2013 survey of 960 Indonesian farmers on Java Island that produce a variety of agricultural products was analysed using independent-sample t-tests. Basic statistical analysis showed relatively low adoption rates (10%) of new horticultural crops amongst 960 selected Indonesian farmers with different characteristics. The result showed that current low rates of horticultural crop adoption are associated with a variety of factors, such as lower levels of education among farmers, resource constraints, lack of information on horticultural crop production and low participation in farmer groups.Keywords: horticultural crops, smallholder farmer adoption, household
Social Interactions and Location Decisions: Evidence from U.S. Mass Migration∗

This paper examines the role of social interactions in location decisions. We study over one million long-run location decisions made during two landmark migration episodes by African Americans from the U.S. South and whites from the Great Plains. We develop a new method to estimate the strength of social interactions for each receiving and sending location. Social interactions strongly influenced the location decisions of black migrants, but were less important for white migrants. Social interactions were particularly important in providing African American migrants with information about attractive employment opportunities and played a larger role in less costly moves. JEL Classification Codes: J61, N32, O15, R23, Z13
Factors associated with disability and quality of life among the oldest-old living in community in Poland - a cross-sectional study.

INTRODUCTION In Poland, the number of the oldest-old people is increasing. The prevalence of health problems increases with age, which expands the cost of medical and social care. Therefore, there is a need to assess factors affecting the level of disability and quality of life in order to modify them. MATERIAL AND METHODS The study was carried out in a group of 498 people aged 80 and over who live in community in south-eastern Poland. The researchers collected socio-demographic and health data, the WHODAS 2.0 questionnaire was used to assess disability and functioning. Quality of life was studied using the WHOQOL-BREF questionnaire. RESULTS The general average level of disability was 37.41, with women having a higher level of general disability than men (38.94 vs. 33.94). The highest levels of disability occurred in areas such as mobility, life activity and participation. Statistically, a significantly higher level of disability develops in women who are older, with lower education, social involvement, not able to get help from other people and having more chronic diseases. In men, disability increased with age and greater number of chronic illnesses. The general quality of life of the study group was average (62.53) and comparable for both genders. The lowest quality of life was found in the domain of physical health. A significantly lower quality of life appeared in lonely people, with more chronic diseases, lower education, physical and social inactivity, as well as a lack of help from other people and non-adjustment to the environment. CONCLUSIONS Factors affecting the disability and quality of life of the oldest-old people should be considered in developing senior health policy in Poland.
Growth Hormone and Insulin-like Growth Factor-I: Novel Insights into the Male Reproductive Health

The roles of growth hormone (GH) in male reproductive health are summarized in this chapter. It has been evident in several studies that GH plays a vital physiological role in the regulation of male reproductive development and function, while the excessive release of GH can interfere with male reproductive health, sexual behavior, and fertility potentials. Several classical functions of GH include cellular proliferation, differentiation, development, and metabolism, although vast literature specifies their role in reproduc tive function in both humans and animals. Moreover, evidence from several studies have suggested both deficiency and overproduction of GH in adults are associated with several pathophysiological conditions, viz., metabolic derangements, central adiposity, dyslipid- emia, and insulin resistance. The GH exerts its beneficial role by binding and activation to GH-receptors (GH-Rs), expressed at several target tissues, viz., in the hypothalamus and other parts of the central nervous system, and in the male gonad (testis), including Leydig and Sertoli cells. The GH may reflect either by local autocrine or paracrine actions or by the endocrine actions. The release of certain GH such as insulin-like growth factor 1 (IGF-1) plays a crucial role in the regulation of male reproductive physiology, while the excessive release of GH can interfere with male sexual behavior and fertility.
Drought Risk to Agricultural Systems in Zimbabwe: A Spatial Analysis of Hazard, Exposure, and Vulnerability

The devastating impacts of drought are fast becoming a global concern. Zimbabwe is among the countries more severely affected, where drought impacts have led to water shortages, declining yields, and periods of food insecurity, accompanied by economic downturns. In particular, the country’s agricultural sector, mostly comprised of smallholder rainfed systems, is at great risk of drought. In this study, a multimethod approach is applied, including a remote sensing-based analysis of vegetation health data from 1989–2019 to assess the drought hazard, as well as a spatial analysis combined with expert consultations to determine drought vulnerability and exposure of agricultural systems. The results show that droughts frequently occur with changing patterns across Zimbabwe. Every district has been affected by drought during the past thirty years, with varying levels of severity and frequency. Severe drought episodes have been observed in 1991–1992, 1994–1995, 2002–2003, 2015–2016, and 2018–2019. Drought vulnerability and exposure vary substantially in the country, with the south-western provinces of Matabeleland North and South showing particularly high levels. Assessments of high-risk areas, combined with an analysis of the drivers of risk, set the path towards tailor-made adaptation strategies that consider drought frequency and severity, exposure, and vulnerability.
Understanding the influence of high novelty-seeking on academic burnout: Moderating effect of physical activity

A large number of studies have shown a positive correlation between high novelty-seeking (HNS), substance/medication use (S/MU), high physical activity (HPA), and academic burnout (AB); however, the outcome of individuals with HNS in the terms of catching AB is doubtful. The present study was conducted to find out whether the personality traits such as HNS in medical students predisposes the AB or decreases its severity by increased physical activity (PA). This cross-sectional study, 227 medical students with HNS were selected from three major cities of Iran during February, 2019 to July, 2019 using convenience sampling and were assessed using demographic information form, Baecke’s physical activity questionnaire, and Breso’s academic burnout questionnaire. In this study, 126 male and 151 female participants were divided into four groups namely HNS + low physical activity (LPA) (n = 68); HNS + HPA (n = 73); HNS + S/MU + LPA (n = 72); and HNS + S/MU + HPA (n = 64). The study results indicated that the maximum and minimum mean scores of AB and its subscales were in the HNS + S/MU + LPA and HNS + HPA groups, respectively. In addition, the hierarchical multiple regression analysis results for the two groups of students with and without S/MU indicated that PA plays a moderating role in the relationship between AB and HNS. Given that the AB can be considered as an antecedent of depressive disorders, its lowered level could be effective in preventing major depressive disorder. Regarding the moderating role of PA in the relationship between HNS and AB, PA, as a relatively simple and inexpensive alternative to pharmacotherapy and psychotherapy, can be raised in the treatment and prevention of the AB.
Deep submarine landslide contribution to the 2010 Haiti earthquake tsunami

Abstract. The devastating Mw 7.1 Haiti earthquake in 2010 was accompanied by local tsunamis that caused fatalities and damage to coastal infrastructure. Some were triggered by slope failures of river deltas in the close vicinity of the epicenter, while others, 30 to 50 km to the north across the Bay of Gonâve, are well explained by the reverse component of coseismic ground motion that accompanied this mostly strike-slip event. However, observations of run-up heights up to 2 m along the southern coast of the island at distances up to 100 km from the epicenter, as well as tide gauge and DART buoy records at distances up to 600 km from the epicenter, have not yet received an explanation. Here we demonstrate that these observations require a secondary source, most likely a submarine landslide. We identify a landslide scar 30 km from the epicenter off the southern coast of Haiti at a depth of 3500 m, where ground acceleration would have been sufficient to trigger slope failure in soft sediments. This candidate source, 2 km3 in volume, matches observations remarkably well assuming that the sediment collapse obeys a viscous flow with an initial apparent viscosity of 2×105 Pa s. Although that particular source cannot be proven to have been activated in 2010, our results add to a line of evidence that earthquake-triggered submarine landslides can cause significant tsunamis in areas of strike-slip tectonic regime.
[Relationship between CagA-bearing strains of Helicobacter pylori and gastrointestinal pathology].

AIM: To study the prevalence of CagA-positive strains of Helicobacter pylori in Novosibirsk residents and to assess their relation to some clinical parameters. MATERIAL AND METHODS: Random sample of the population (218 males and 220 females aged 25-64 years) was examined. Antibodies against Helicobacter pylori and CagA protein were tested in the sera using enzyme immunoassay. Gastrointestinal symptoms were evaluated with questionnaire. RESULTS: The prevalence of H. pylori infection was 88%, among H. pylori-positive persons CagA-positivity was revealed in 58%. Presence of antibodies to CagA protein was associated with dyspepsia (OR = 2.5, 95% CI 1.2-2.5) and history of peptic ulcer (OR = 3.6, 95% CI 1.0-14.5). CagA-positive subjects more frequently reported bowel disturbances, diarrhea, in particular (OR = 2.9, 95% CI 1.2-7.4). CONCLUSION: The data showed similar distribution of H. pylori and CagA-positivity among adult population in Russia and Eastern European countries. CagA-positivity is associated with peptic ulcer and dyspepsia.
Short-term Planning, Monetary Policy, and Macroeconomic Persistence

We estimate a behavioral New Keynesian (NK) model in which households and firms plan over a finite horizon. The finite-horizon planning (FHP) model outperforms rational expectations versions of the NK model as well as other behavioral NK models. In the FHP model, households and firms are forward-looking in thinking about events over their planning horizon but are backward-looking regarding events beyond that point. This gives rise to substantial aggregate persistence without resorting to additional features such as habit persistence and price contracts indexed to lagged inflation. (JEL E12, E23, E31, E32, E52)
Optimization of Monounsaturated Fatty Acids and Oil from Walnut Seed: Kinetics and Thermodynamics

The optimization, kinetics and thermodynamics of oil and monounsaturated fatty acid extraction from walnut seed using hexane were investigated. The effect of process parameters were studied and optimized using response surface methodology. The experimental data was fitted into first order kinetic model and Van’t Hoff thermodynamic equation. The result revealed that the process parameters have significant effect on the yields of oil and monounsaturated fatty acid. The optimal conditions obtained were: solvent/solid ratio of 0.329mL/g and 0.342mL/g; extraction time of 46 minutes and 47 minutes; and extraction temperature of 42°C with optimal yields of oil and monounsaturated acid of 53% and 72% respectively. The kinetic study indicated that rate constant increases as temperature increases with activation energy of 38.59kJ/mol. The thermodynamics study showed that the changes in enthalpy and entropy were positive with negative change in Gibbs free energy. This indicates that the extraction of oil is spontaneous and feasible. 
Poverty distribution of different types of forest-related communities: Case study in Wan Abdul Rachman Forest Park and mangrove forest in Sidodadi Village, Lampung Province, Indonesia

Abstract. Qurniati R, Darmawan A, Utama RB, Inoue M. 2019. Poverty distribution of different types of forest-related communities: Case study in Wan Abdul Rachman Forest Park and mangrove forest in Sidodadi Village, Lampung Province, Indonesia. Biodiversitas 20: 3153-3163. Forest has important role in community because it can influence social characteristics as well as the quality of life of the household. In the tropics, many people living around forest are in poor conditions. Sidodadi Village of Pesawaran District, Lampung Province bordered to Wan Abdul Rachman (WAR) Forest Park in the upland and mangrove forest in the coastal area represents a good case study of communities living adjacent to forests with different ecosystem type. The research objective was to identify and analyze the characteristics and the level of household poverty of community living around two forested areas (i.e. upland forest in WAR Forest Park versus mangrove forest) in Sidodadi Village. In this village, households were interviewed by randomly selecting 215 respondents. The poverty was analyzed using five indicators, i.e. the economic characteristics, material wealth, health, infrastructure and services, and knowledge. The study found that base on the aggregated five poverty indicators there were no households categorized as poor. However, analyses in each indicator had diverse results. Based on the indicators of knowledge and economic characteristics, we found that most respondents were classified as poor while based on three other indicators there were classified as rich. The poor knowledge level was dominantly in older people who have low formal and informal education, while poverty in terms of economic characteristics due to limited opportunity to have better livelihood. Results also indicate that the poor households were located near mangrove forests while those classified as rich were located near upland forest in WAR Forest Park. The rich households had better opportunities to earn income from limited uses of forest in the upland area, yet similar opportunities were not obtained from mangrove forests. Sustainable use of mangrove forests should be considered to support the livelihood option of the surrounding community to enhance their wealth.
Determination of Trace-metals in Sediments and Plants on Canal of Jandiá and Igarape of Fortaleza in Macapá-AP-Brazil

Aims: Determine the concentration of trace-metals (Na, K, Mg, Ca, Pb and Zn) in sediments and plant Cenchrus echinatus L. species on Canal of Jandiá and Igarape of Fortaleza in the municipality of Macapa, Amapa, Brazil. Study Design: The sediment samples were collected (0.3kg) at 05 points on Canal of Jandiá and Igarape of Fortaleza, totaling 10 sampling points, where each point contained Original Research Article American Chemical Science Journal, 4(6): 706-714, 2014 707 a distance of 200m between them, which was determined with the aid of equipment Garmin GPS model. The samples of plants of the Cenchrus echinatus L. species (0.2kg) were used to determine the concentration of metals and submitted to calcination and filtration process, and analyzes carried out in atomic absorption spectrophotometer model 6300 Shimadzu AAS. Place and Duration of Study/Methodology: The study and analyses were carried out at the Department of Biological Sciences and Health, in Laboratory of Atomic Absorption and Bioprospecting (LAAB), Laboratory of General and Analytical Chemistry of Federal University of Amapá and Department of Aquaculture and Fisheries (Embrapa) between January to October of 2011. Results: The statistical significance was calculated using a two-tailed Student t test and Mann-Whitney U test with 95% confidence interval. In Igarape of Fortaleza, the values of trace-metals in sediments for K ranged from 0.2mg/L to 6.1mg/L, Ca from 5.5mg/L to 18.1mg/L, Mg from 1.4mg/L to 1.6mg/L, Pb from 0.13mg/L to 4.2 mg/L and Zn from 1.3mg/L to 2.1mg/L. In the Canal of Jandiá, measured values of Na ranged from 0.0 to 9.4mg/L, Ca from 5.3mg/L to 18.4mg/L, Pb from 0.4mg/L to 1.6mg/L and Zn from 1.6mg/L to 2.7mg/L. Trace-metals not detected were Na, in Igarape of Fortaleza, and K, in the Canal of Jandiá. The results obtained in the determination of trace-metals (Na, K, Mg, Ca, Pb and Zn) in plants of the Cenchrus echinatus L. species in the Canal of Jandiá, showed that the measured values of Na ranged from 0.0 to 9.4mg/L, Ca from 5.9mg/L to 1.1mg/L, Pb from 0.4mg/L to 1.6mg/L and Zn from 0.2mg/L to 2.07mg/L. In Igarape of Fortaleza, the trace-metal of Ca ranged from 8.07mg/L to 26.2mg/L, Mg from 1.3mg/L to 1.4mg/L, Pb from 0.06mg/L to 0.1mg/L and Zn from 0.4mg/L to 0.5mg/L. Trace-metals not detected were Na, in Igarape of Fortaleza and Mg and in the Canal of Jandiá. The ion K had no variation in measurements in Igarape of Fortaleza. Conclusion: The metals Pb and Zn exceeded the reference values of CONAMA no344/2004 resolution, which undertake plants and sediments. For the other elements the concentrations were found within recommended limit. However, they require special attentions since the concentration of the metals at some points are close recommended limits.