Miracle-dz/UniFAR-FTUs huggingface dataset:
Employee Stock Options , Corporate Taxes and Debt Policy

We find that employee stock option deductions lead to large aggregate tax savings for Nasdaq 100 and S&P 100 firms and also affect corporate marginal tax rates. For Nasdaq firms, the median marginal tax rate is 31 percent when option deductions are ignored but falls to 5 percent when one accounts for the deductions. For S&P firms, however, option deductions do not affect marginal tax rates to a large degree. In the spirit of DeAngelo and Masulis (1980), option deductions are important nondebt tax shields that can affect corporate policies. We find evidence consistent with option deductions substituting for interest deductions in corporate capital structure decisions. This evidence may explain in part why some firms use so little debt. *Corresponding author: Fuqua School of Business, Duke University, Durham NC 27708-0120, (919) 660-7857 (phone), (919) 660-8038 (fax), john.graham@duke.edu Other contact info: doug_shack@unc.edu, LangM@bschool.unc.edu We appreciate excellent research assistance from Courtney Edwards, Allison Evans, and Julia Wu and insightful comments from an anonymous referee, Alon Brav, John Core, Richard Frankel, David Guenther, John Hand, Mike Lemmon, Ed Maydew, Hamid Mehran, Vikas Mehrotra, Richard Sansing, Jim Schallheim, Terry Shevlin, Jake Thomas, Mike Weisbach, and workshop participants at the University of Colorado, Cornell, Duke, MIT, the University of North Carolina and Wharton. All data are publicly available. Lang was visiting the University of Queensland when the first draft of this paper was completed. Graham acknowledges financial support from the Alfred P. Sloan Research Foundation.
Lifestyle: an underrated but potentially important influencing factor on semen quality

Lifestyle factors play a crucial role in the influence of semen quality, and they are especially significant in the context of traditional Chinese medicine (TCM) clinical treatment for poor semen quality. TCM theory emphasizes the importance of healthy lifestyle habits for overall well-being. Therefore, it is essential to consider lifestyle factors in the clinical management of TCM and semen quality. Lifestyle can act as a bias factor that affects research quality, making it vital to pay special attention to its impact in clinical trial research on male semen quality. This article aims to improve the quality and design of clinical research on male sperm quality by examining the effects of various lifestyle factors on semen quality, including physical activities, dietary patterns, smoking, alcohol consumption, coffee intake, sleep, and psychological stress. Each lifestyle factor has its own distinct influence on semen quality, and there is a synergistic effect when multiple lifestyle factors are combined. These findings emphasize the need for careful consideration of lifestyle factors and their interactions in the design and implementation of TCM clinical trial research.
Global analysis of runs of annual precipitation and runoff equal to or below the median: run magnitude and severity

Fluctuations of wet and dry years have long been investigated in the climatology and hydrology literature. In this, the second of two papers investigating runs of consecutive dry years, the magnitude, also known as the intensity, and severity (length × magnitude) of dry runs are investigated. In the first paper the length of dry runs was investigated. Periods of consecutive dry years are associated with drought and the attendant physical and economic stresses that are placed on society. Run magnitudes of consecutive years equal to or below the median were analysed for 3863 precipitation and 1236 runoff stations from around the world. For both annual precipitation and runoff, run magnitude was found to be predominately related to interannual variability and to a lesser extent skewness. Run magnitude of annual runoff was observed to be greater than that for annual precipitation, due to annual runoff having a higher coefficient of variation than annual precipitation. Continental differences in run magnitude of annual runoff were observed and were consistent with continental differences in interannual variability reported previously. Annual run severity was also investigated and found to be independent of run length and strongly related to run magnitude. These findings differ from previously published work; this difference is primarily due to the methodology of comparing run metrics between stations (used in this paper) rather than at a station (previous research). The relationships between run magnitude, severity and interannual variability highlight the importance of adequately reproducing interannual variability within global climate models for future modelling of drought scenarios, as well as having economic implications for drought relief and management policy‐making. Copyright © 2005 Royal Meteorological Society.
PENGARUH MODEL PEMBELAJARAN KOOPERATIF TIPE SCRAMBLEBERBANTUAN MEDIA FLIP CHART TERHADAP HASIL BELAJARPESERTA DIDIK PADA PELAJARAN AKSARA LAMPUNGKELAS V MIN 9 BANDAR LAMPUNG

Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran kooperatif tipe Scramble berbantuan media flip chart terhadap hasil belajar peserta didik pada pelajaran Aksara Lampung kelas V MIN 9 Bandar Lampung. Penelitian ini merupakan jenis penelitian Quasy Experimental Design. Dengan desain penelitian pretest-posttest control group design. Populasi berjumlah 77 peserta didik yang berasal dari kelas VA berjumlah 27 peserta didik, kelas VB berjumlah 28 peserta didik, dan kelas VC berjumlah 22 peserta didik. Sampel berjumlah 55 peserta didik yang berasal dari kelas VA dan VB. Dengan teknik pengambilan sampel menggunakan Simple Random Sampling. Sampel dalam penelitian ini adalah peserta didik kelas VA sebagai kelas eksperimen menggunakan model pembelajaran kooperatif tipe scramble berbantuan media flip chart dan VB sebagai kelas kontrol menggunakan model pembelajaran kooperatif tipe the power of two. Teknik pengumpulan data menggunakan tes, berupa tes objektif yang berbentuk pilihan ganda multiple choice dan dokumentasi. Sebelum melakukan penelitian instrumen tes diuji coba pada kelas V SDN 3 Labuhan Dalam dan dihitung validitas, reliabilitas, tingkat kesukaran, daya pembeda dan efektivitas pengecoh. Kemudian uji hipotesis penelitian menggunakan uji t, sebelum dilakukan uji t data diuji prasayarat analisisnya terlebih dahulu yaitu dengan menggunakan uji nomalitas dan uji homogenitas. Berdasarkan hasil analisis dan pengolahan data menggunakan uji hipotesis diperoleh Thitung = 2,432 sedangkan pada taraf signifikansi 5% diperoleh Ttabel = 2,007 artinya Thitung > Ttabel, maka dapat dikatakan H0 ditolak dan H1 diterima dapat disimpulkan bahwa terdapat pengaruh model pembelajaran kooperatif tipe scramble berbantuan media flip chart terhadap hasil belajar peserta didik pada pelajaran aksara Lampung di kelas V di MIN 9 Bandar Lampung.
TEMPEREDNESS OF L2(Γ\G) AND POSITIVE EIGENFUNCTIONS IN HIGHER RANK

Let G = SO ◦ ( n, 1) × SO ◦ ( n, 1) and X = H n × H n for n ≥ 2. For a pair ( π 1 , π 2 ) of non-elementary convex cocompact representations of a ﬁnitely generated group Σ into SO ◦ ( n, 1), let Γ = ( π 1 × π 2 )(Σ). Denoting the bottom of the L 2 -spectrum of the negative Laplacian on Γ \ X by λ 0 , we show: (1) L 2 (Γ \ G ) is tempered and λ 0 = 12 ( n − 1) 2 ; (2) There exists no positive Laplace eigenfunction in L 2 (Γ \ X ). In fact, analogues of (1)-(2) hold for any Anosov subgroup Γ in the product of at least two simple algebraic groups of rank one as well as for Hitchin subgroups Γ < PSL d ( R ), d ≥ 3. Moreover, if G is a semisimple real algebraic group of rank at least 2, then (2) holds for any Anosov subgroup Γ of G .
Constructive Study of Modulational Instability in Higher Order Korteweg-de Vries Equations

Our present study is devoted to the constructive study of the modulational instability for the Korteweg-de Vries (KdV)-family of equations u t + s u p u x + u x x x (here s = ± 1 and p > 0 is an arbitrary integer). For deducing the conditions of the instability, we first computed the nonlinear corrections to the frequency of the Stokes wave and then explored the coefficients of the corresponding modified nonlinear Schrödinger equations, thus deducing explicit expressions for the instability growth rate, maximum of the increment and the boundaries of the instability interval. A brief discussion of the results, open questions and further research directions completes the paper.
Sensitivity analysis of EUROSEM using Monte Carlo simulation I : hydrological, soil and vegetation parameters.:hydrological, soil and vegetation parameters

Knowledge about model uncertainty is essential for erosion modelling and provides important information when it comes to parameterizing models. In this paper a sensitivity analysis of the European soil erosion model (EUROSEM) is carried out using Monte Carlo simulation, suitable for complex non-linear models, using time-dependent driving variables. The analysis revealed some important characteristics of the model. The variability of the static output parameters was generally high, with the hydrologic parameters being the most important ones, especially saturated hydraulic conductivity and net capillary drive followed by the percentage basal area for the hydrological and vegetation parameters and detachability and cohesion for the soil erosion parameters. Overall, sensitivity to vegetation parameters was insignificant. The coefficient of variation for the sedigraph was higher than for the hydrograph, especially from the beginning of the rainstorm and up to the peak, and may explain difficulties encountered when trying to match simulated hydrographs and sedigraphs with observed ones. The findings from this Monte Carlo simulation calls for improved within-storm modelling of erosion processes in EUROSEM. Information about model uncertainty will be incorporated in a new EUROSEM user interface.
Spatial and temporal patterns of at-sea distribution and habitat use of New Zealand albatrosses

vi CHAPTER 1: Introduction . 1 SPECIES DESCRIPTION . 5 Chatham Albatross (Thalassarche eremita) . 5 Northern Buller’s Albatross (Thallassarche bulleri platei) . 7 Northern Royal Albatross (Diomedea epomophora sanfordi) . 8 THESIS OUTLINE . 11 LITERATURE CITED . 13 CHAPTER 2: The relationship between sea surface temperature and the non-breeding distribution of three species of New Zealand albatrosses off the coast of South America . 17 ABSTRACT . 18. 18 INTRODUCTION . 19 METHODS . 22 Study sites and study species . 22 Logger deployment and processing . 22 Movement patterns and sea surface temperature . 24 RESULTS . 25 General non-breeding sites and range . 25 Temporal patterns during non-breeding. 26 Movement patterns within non-breeding areas . 26 Sea surface temperature preferences within non-breeding areas . 27 Habitat utilization in relation to sea surface temperature . 28 DISCUSSION . 37 Timing and duration of non-breeding . 38
Dying and Dead Hardwoods: Their Implications to Management1

The method of the present invention comprises introducing a contaminated fluid mixture containing solids, liquid and contaminating fluid into a preliminary separator to separate the contaminating fluid from the principal liquid and solids; tangentially introducing the contaminated fluid mixture into a vertical cylindrical vessel in a circular motion to further separate the contaminating fluid from the principal liquid and solids; introducing air into the contaminated fluid mixture to further separate the contaminating fluid from the liquid and solids; maintaining the circular flow of the contaminated fluid mixture within the vessel to separate the fluid into contaminating fluid, clean liquid and solid contaminants; collecting the contaminating fluid in a reservoir; removing the contaminating fluid from the reservoir; and, discharging the clean liquid from the vessel.
Impact of pre-hospital handling and initial time to cranial computed tomography on outcome in aneurysmal subarachnoid hemorrhage patients with out-of-hospital sudden cardiac arrest—a retrospective bi-centric study

Background Aneurysmal subarachnoid hemorrhage (SAH) presents occasionally with cardiac arrest (CA). The impact of pre-hospital and emergency room (ER) treatment on outcome remains unclear. Therefore, we investigated the impact of pre-hospital treatment, focusing on lay cardiopulmonary resuscitation (CPR), and ER handling on the outcome of SAH patients with out-of-hospital CA (OHCA). Methods In this bi-centric retrospective analysis, we reviewed SAH databases for OHCA and CPR from January 2011 to June 2021. Patients were analyzed for general clinical and epidemiological parameters. CPR data were obtained from ambulance reports and information on ER handling from the medical records. Data were correlated with patient survival at hospital discharge as a predefined outcome parameter. Results Of 1,120 patients with SAH, 45 (4.0%) were identified with OHCA and CPR, 38 of whom provided all required information and were included in this study. Time to resuscitation was significantly shorter with lay resuscitation (5.3 ± 5.2 min vs. 0.3 ± 1.2 min, p = 0.003). Nineteen patients were not initially scheduled for cranial computed tomography (CCT), resulting in a significantly longer time interval to first CCT (mean ± SD: 154 ± 217 min vs. 40 ± 23 min; p < 0.001). Overall survival to discharge was 31.6%. Pre-hospital lay CPR was not associated with higher survival (p = 0.632). However, we observed a shorter time to first CCT in surviving patients (p = 0.065) Conclusions OHCA in SAH patients is not uncommon. Besides high-quality CPR, time to diagnosis of SAH appears to play an important role. We therefore recommend considering CCT diagnostics as part of the diagnostic algorithm in patients with OHCA.
Chromium Isotope Behavior During Serpentinite Dehydration in Oceanic Subduction Zones

Fluids released through the dehydration of serpentinite can be rich in Cl−, which enables the significant mobility of Cr in subduction zones. However, the Cr isotope behavior accompanying the mobility of Cr during serpentinite dehydration is still poorly constrained. Here, we report high‐precision Cr isotope data for a unique suite of serpentinites that represent metamorphic products at different depths in oceanic subduction zones. Low‐grade serpentinites affected by significant Cr loss during serpentinization exhibit remarkably higher δ53Cr, while samples with Cr contents >∼1,800 ppm typically preserve mantle‐like δ53Cr. Antigorite serpentinites have an average δ53Cr value of −0.17‰ ± 0.19‰ (n = 12, 2SD), which is statistically lower than those of low‐grade serpentinite (−0.05‰ ± 0.30‰, n = 80, 2SD) and higher‐grade chlorite harzburgite (−0.10‰ ± 0.27‰, n = 22, 2SD). This suggests that resolvable Cr isotope fractionation occurs during serpentinite dehydration, which is explained by the variability of Cr isotope behavior in the presence of Cl‐bearing fluids at different dehydration stages. No obvious Cr isotope fractionation was found during chlorite harzburgite dehydration, probably related to the limited Cr mobility in a Cl‐poor fluid. Other processes, such as melt extraction, external fluid influx and retrograde metamorphism, have negligible effects on the Cr isotope systematics of meta‐serpentinites. Fluids released by serpentinite dehydration may have a great effect on the Cr isotope heterogeneity of mantle wedge peridotites and arc magmas.
Bees and their role in forest livelihoods: a guide to the services provided by bees and the sustainable harvesting, processing and marketing of their products.

This volume provides basic information about managing wild bees and on the use of their products. It identifies and describes major bee species and their importance for nature conservation and for sustaining livelihoods of rural people. Bee products are considered at both subsistence and commercial level, and particular attention is given to the potential for further development of managing wild been species in developing countries. The role of bees for pollination of crops and the impact of managing bees on forestry and farming are presented. Wild-bee keeping techniques, honey production and marketing, and the international trade in been products are described with further references and sources of additional information given. Using this publication, readers will better understand the complexities and opportunities for developing apiculture by rural livelihoods. Also published in French.
A mathematical model of arrhythmogenesis in ventricular cardiomyopathies due to gap junction restructuring

Genetic defects in cell-cell adhesion sites have been associated with arrhythmogenic ventricular cardiomyopathies (AVCs) and are known to compromise cell-cell coupling. Clinical observations from AVC patients have revealed fibrofatty replacement of healthy heart tissue, which provides an anatomical substrate for arrhythmia, progressive cardiac failure, and sudden death. On the other hand, the absence of fibrofatty tissue in the heart of young patients and in some AVC variants suggests that the observed severe arrhythmias might also occur due to restructuring of gap junctions (GJs) in an environment of degraded mechanical coupling between cardiomyocytes. In this study we develop a mathematical model to investigate the effect of GJ restructuring on arrhythmogenesis in AVCs. We consider a paced ventricular cellpair and simulate the effect of GJ restructuring by randomly fluctuating the electrical coupling conductance. The emergence of marked arrhythmic episodes is promptly noticed. By further decreasing the fluctuation range with time, propagation fails and action potential generation ceases even before the termination of the stimulus signal. Results from the model simulations are consistent with clinical observations, suggesting an alternative mechanism for the generation of lethal ventricular arrhythmias in AVCs.
MiRNAs Expression Modulates Osteogenesis in Response to Exercise and Nutrition

In recent years, many articles have been published describing the impact of physical activity and diet on bone health. This review has aimed to figure out the possible epigenetic mechanisms that influence bone metabolism. Many studies highlighted the effects of macro and micronutrients combined with exercise on the regulation of gene expression through miRs. The present review will describe how physical activity and nutrition can prevent abnormal epigenetic regulation that otherwise could lead to bone-metabolism-related diseases, the most significant of which is osteoporosis. Nowadays, it is known that this effect can be carried out not only by endogenously produced miRs, but also through those intakes through the diet. Indeed, they have also been found in the transcriptome of animals and plants, and it is possible to hypothesise an interaction between miRNAs produced by different kingdoms and epigenetic influences on human gene expression. In particular, the key to the activation pathways triggered by diet and physical activity appears to be the activation of Runt-related transcription factor 2 (RUNX2), the expression of which is regulated by several miRs. Among the main miRs involved are exercise-induced miR21 and 21-5p, and food-induced miR 221-3p and 222-3p.
Exploring the Aspects of Educational Robotics: A Mini Systematic Literature Review

Educational robotics is employed in both formal education and extracurricular activities to foster student interest, engagement, and academic performance across various subjects. The research on robot-based learning and its impact on academics has been continuously growing in recent years. Hence, this mini Systematic Literature Review (SLR) is aimed at reviewing previous studies on using robotics in education. Articles accessed from 2019-2023 across three databases, Scopus, Springer and ScienceDirect, to discover relevant papers and documents for highlighting were considered. This research implements the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) mode. The findings of the articles from the nations demonstrated that ASIA had carried out more research. The research method employed in educational robotics articles focused on survey questionnaires with the highest ratings of 40%. Most of the articles focused on primary education. The findings can guide future research that needs to be conducted concerning educational robotics among remedial students.
Comparing parallel algorithms for van der waals energy with cell-list technique for protein structure prediction

This paper compares the runtime of three distinct parallel algorithms for the evaluation of an ab initio and full-atom approach based on GA and celllist technique, in order to minimize the van der Waals energy. The three parallel algorithms are developed in C and use one of these programming models: MPI, OpenMP or hybrid (MPI+OpenMP). Our preliminary results show that van der Waals Energy are executed faster and with better speedups when using hybrid and more flexible parallel algorithms to predict the structure of larger proteins. We also show that for small proteins the communication of MPI imposes a high overhead for the parallel execution and, thus the OpenMP presents a better relation cost x benefit in such cases.
Leptin gene polymorphism in association with lactation milk yield in Murrah buffaloes

PCR amplification of exon-2 of leptin gene yielded an amplified product of 210 bp in Murrah buffaloes. RFLP of leptin gene done with Aci1 restriction enzyme revealed 3 types of genotypes CC, TC and TT in Murrah buffaloes of NDRI herd with a frequency of 0.26 , 0.73 and 0.013% respectively. Results suggested that CC genotype of leptin gene in Murrah buffaloes is significantly associated with 305 days milk yield. Overall study suggested the scope of considering genetic information of leptin gene in breeding and management strategies for the improvement of Murrah buffaloes of NDRI herd.
USING BBCH SCALE AND GROWING DEGREE DAYS TO IDENTIFY THE GROWTH STAGES OF WINTER OILSEED RAPE GENOTYPES IN THE SKOPJE REGION

Identifying the growth stages on oilseed rape accurately is essential for effective crop management. Two commonly used methods for identifying growth stages are growing degree days (GDD) and BBCH scale, by measuring the heat accumulation on daily temperatures and describes the growth stages of plants. The main goal of this research is using a combination of these methods, where can identify the growth stages in production period. The three-year field experiments 2015/16 - 2017/18 were located in the Skopje Region, with two genotypes in 30 variants and 4 replications. Sowing was on October 1, with 8 kg ha -1 seeding rate. BBCH scale for oilseed rape was used to register the stages of development. Growing degree days - GDD were determined by the formula with corrections for Tmax and Tmin values calculated. Germination (09 BBCH), was 7 days in the first and third year and 79 0 C - 65 0 C GDD and 8 days in the second year - 65 0 C GDD. The flowering (63 BBCH), begins at 202 days in the first, - 809 0 C GDD, 199 days in the second year – 649 0 C GDD, and 198 days third year with 633 0 C GDD. Senescence (BBCH 97), began on days 254, with accumulate 1530 0 C GDD, days 258 – 1577 0 C GDD, and days 265 with 1542 0 C GDD in 3, 1 and 2 years. All data obtained from the research are aimed at meeting the needs of producers and researchers related to rapeseed production in order to ensure optimal production.